Bilansi uspjeha - Raiffeisen Bank

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Finansijski izvještaji Napomene uz finansijske izvještaje 31. decembar 2005. i 2004. godine (Svi iznosi izraženi su u hiljadama KM) 2. SAŽETAK TEMELJNIH RAČUNOVODSTVENIH POLITIKA Temelj prezentiranja Finansijski izvještaji sastavljeni su u skladu sa Međunarodnim standardima finnsijskog izvještavanja (“MSFI”) koje je objavio Odbor za međunarodne računovodstvene standarde. Ovi finansijski izvještaji pripremljeni su po načelu historijskog troška, izuzev određenih finansijskih instrumenata koji su iskazani u revaloriziranim iznosima. Finansijski izvještaji prezentirani su u hiljadama konvertibilnih maraka (‘000 KM), budući da je konvertibilna marka funkcijska valuta Banke. Finansijski izvještaji sastavljeni su po načelu nastanka događaja, kao i pod pretpostavkom vremenske neograničenosti poslovanja. Sastavljanje finansijskih izvještaja u skladu sa MSFI zahtijeva od Uprave da daje procjene i izvodi pretpostavke koje utiču na iskazane iznose imovine i obaveza te objavu nepredviđene imovine i nepredviđenih obaveza na datum finansijskih izvještaja, kao i na iskazane prihode i rashode tokom izvještajnog perioda. Procjene se temelje na informacijama koje su bile dostupne na datum sastavljanja finansijskih izvještaja, te se stvarni iznosi mogu razlikovati od procijenjenih. Banka je ove nekonsolidivane finansijske izvještaje sastavila u skladu sa zakonima i propisima Federacije Bosne i Hercegovine te je ulaganja u povezana i pridružena lica u ovim finansijskim izvještajima iskazala po trošku. Banka će također izraditi i konsolidovane finansijske izvještaje, koje će Uprava usvojiti. Radi boljeg razumijevanja Grupe u cjelini, korisnici trebaju čitati konsolidovane finansijske izvještaje. Banka vodi svoje poslovne knjige i sastavlja svoje finansijske izvještaje u skladu s propisima i odlukama Federalne bankarske agencije (FBA) i zakona o bankama Federacije Bosne i Hercegovine. Priloženi finansijski izvještaji sastavljeni su na temelju računovodstvenih evidencija Banke i uključuju odgovarajuća usklađenja i reklasifikacije koje su potrebne u svrhu istinitog i objektivnog prikaza u skladu s MSFI. Promjena računovodstvene politike Od 1. januara 2005. godine Banka je promijenila svoje računovodstvene politike, a vezano za priznavanje prihoda od naknada za odobravanja kredita i za rashode od naknada za uzete kredite. U skladu s novom politikom prihodi od naknada za date kredite, poslije odobrenja i puštanja sredstava, su razgraničeni (zajedno s ostalim pripadajućim troškovima) i priznati kao usklađenje efektivnog prinosa od kredita tokom vijeka trajanja kredita. Rashod od naknada za uzete kredite razgraničava se tokom vijeka trajanja uzetih sredstava. Uprava Banke vjeruje da će nova računovodstvena politika rezultirati vjerodostojnijim prezentiranjem finansijskih izvještaja. Efekt promjene je smanjenje prihoda od naknada u iznosu od 5.679 hiljada KM i smanjenje troškova naknada u iznosu od 1.353 hiljade KM u 2005. godini, što je uticalo na smanjenje dobiti prije poreza za 4.325 hiljade KM. Za godine koje su završile prije 1. januara 2005. Uprava je procijenila da efekt neprimjene nove računovodstve politike retroaktivno nije materijalan za finansijske izvještaje u cjelini. Da je nova računovodstvena politika bila primijenjena, zadržana dobit na dan 31. decembra 2004. godine bi trebala biti umanjena za 353 hiljade KM. 98 www.raiffeisenbank.ba
Notes to the financial statements 31 December 2005 and 2004 (all amounts are expressed in thousands of KM) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These financial statements are prepared in accordance with International Financial Reporting Standards (‘IFRS’) as published by the International Accounting Standards Board. The financial statements have been prepared under the historical cost basis, except for the revaluation of certain financial instruments at fair value. The financial statements are presented in thousands of convertible mark (KM’000) which is the functional currency of the Bank. The financial statements are prepared on an accrual basis of accounting, under the going concern assumption. The preparation of financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and their reported amounts of revenues and expenses during the reporting period. These estimates are based on the information available as at the balance sheet date and actual results could differ from those estimates. The Bank has prepared these unconsolidated financial statements as required by Law of Federation of Bosnia and Herzegovina, and its investments in associates and subsidiaries are presented in these financial statements at cost. The Bank will also prepare consolidated financial statements, which will be approved by the Management Board. For a better understanding of the Group as a whole, users should read the consolidated financial statements. The Bank maintains its books of accounts and prepares financial statements for regulatory purposes in accordance with the regulations of the Federal Banking Agency (‘FBA”) and Law on Banks of the Federation of Bosnia and Herzegovina. The accompanying financial statements are based on the accounting records of the Bank, together with appropriate adjustments and reclassifications necessary for fair presentation in accordance with IFRS. Change in accounting policies Effective 1 January 2005 the Bank changed its accounting policy in respect of recognizing loan origination fee income and borrowing fee expense. According to the new policy loan origination fees, after approval and drawdown of loans, are deferred (together with related direct costs) and recognized as an adjustment to the effective yield of the loan over its life and borrowing fee expense is deferred over the life of the borrowing. Management believes that new accounting policy will result in a more appropriate financial statement presentation. The effect of the change is a decrease in fee income of KM 5,679 thousand and decrease in fee expense of KM 1,353 thousand in 2005, which resulted in profit before income tax reduced by KM 4,325 thousand. The Management assessed the effect of not applying new accounting policy retrospectively, for the years ended before 1 January 2005 as not material for the financial statements as a whole. If the new accounting policy had been applied, retained earnings as of 31 December 2004 would have been decreased by KM 353 thousand. Financial statement www.raiffeisenbank.ba 99
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Pregled ključnih podataka Survey o
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Sadržaj Contents Izvještaj predsj
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www.raiffeisenbank.ba 5
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Report by the President of the Supe
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Introduction by Chief Executive Off
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Macroeconomic Aggregates Macroecono
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Macroeconomic Aggregates Financial
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The RZB Group and Raiffeisen Intern
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Raiffeisen BANK d.d. Bosnia and Her
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Vision Raiffeisen BANK d.d. Bosnia
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Nadzorni odbor Supervisory Board Up
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Corporate Banking Division Corporat
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Retail Division Retail Savings Comp
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Cards Business Growth in issuing ca
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SME segment SME market BiH market i
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Treasury and Financial Market Divis
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Finance and Accounting Division Ope
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Central Processing Division In an e
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Domestic payments During 2005, numb
Page 49 and 50: Balance Sheet As of 31. December 20
Page 51 and 52: Statements of Income For the years
Page 53 and 54: Petogodišnja usporedba finansijski
Page 55 and 56: Ukupna aktiva Total assets EUR 000
Page 57 and 58: Operativni rezultati Poslovanje Ban
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Page 69 and 70: www.raiffeisenbank.ba 67
Page 73 and 74: Adresar Addresses and contacts Raif
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Page 77 and 78: alph.zeitlberger@rba-belgrade.raiff
Page 79 and 80: Phone: (+43-1) 71 707-1588 Fax: (+4
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Page 89 and 90: Income Statements For the years end
Page 91 and 92: Balance Sheets as at 31 December 20
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