PROVEN Bank (Saint Lucia) Limited and its subsidiaries’ (collectively, “the Group”) prepares its consolidated financial statements in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB) as at the respective reporting dates. The Group has prepared the financial statements on a going concern basis and has assessed that there are no material uncertainties in this regard. Financial statements prior to 2023 are listed under the Bank’s former legal name Boslil Bank Limited.