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) Novac i novčani ekvivalenti Za potrebe izvještavanja o novčanim tokovima, novac i novčani ekvivalenti obuhvaćaju sredstva kod Centralne banke Bosne i Hercegovine (‘CBBH’) i stanja na žiro računima kod drugih banaka. Novac i novčani ekvivalenti isključuju obaveznu minimalnu rezervu kod Centralne Banke, budući da sredstva obavezne rezerve nisu na raspolaganju Banci u njenom svakodnevnom poslovanju. Obavezna minimalna rezerva kod CBBiH je iznos koji su obavezne izdvajati sve poslovne banke koje imaju dozvolu za rad u Bosni i Hercegovini. Finansijska imovina i finansijske obaveze Finansijska imovina Banke razvrstana je u portfelje ovisno o namjeri Banke u trenutku sticanja finansijskog sredstva i u skladu sa ulagačkom strategijom Banke. Temeljna razlika među pomenutim kategorijama je u pristupu mjerenja finansijske imovine i priznavanja fer vrijednosti u finansijskim izvještajima. Sva finansijska imovina i sve finansijske obaveze priznaju se, odnosno prestaju se priznavati na datum trgovanja kad je kupoprodaja finansijskog sredstva ili finansijske obaveze definirana ugovorenim datumom isporuke finansijskog sredstva u rokovima utvrđenima prema konvencijama na predmetnom tržištu. Pri početnom priznavanju finansijskog sredstva ili finansijske obaveze Banka sredstvo, odnosno obavezu mjeri po fer vrijednosti, koja se u slučaju finansijskog sredstva ili finansijske obaveze ne iskazuje po fer vrijednosti kroz bilans uspjeha uvećava za troškove transakcije koji se mogu direktno pripisati sticanju, odnosno izdavanju finansijskog sredstva, odnosno finansijske obaveze. Dati krediti i potraživanja Dati krediti i potraživanja su nederivacijska finansijska imovina s fiksnim ili odredivim plaćanjima koja ne kotira na aktivnom tržištu. Zajmovi i potraživanja mjere se početno po fer vrijednosti i kasnije po amortiziranom trošku primjenom metode efektivne kamatne stope, umanjenom za ispravku vrijednosti zbog umanjenja. Troškovi prema trećim stranama, kao što su tarife za osiguranje zajma, tretiraju se kao dio troška transakcije, kao i naknade klijenata. Naknade za odobrenje zajmova odgađaju se, zajedno sa svim povezanim direktnim troškovima, i priznaju kao usklađivanje efektivnog prinosa na kredit. Ispravka vrijednosti zajmova zbog umanjenja knjiži se ako postoji objektivan dokaz da Banka neće biti u mogućnosti naplatiti cijeli iznos potraživanja o dospijeću. Ispravka vrijednosti predstavlja razliku između knjigovodstvenog i nadoknadivog iznosa, koji predstavlja sadašnju vrijednost očekivanih novčanih tokova, uključivši nadoknadive iznose po garancijama i kolateralima, diskontiranih primjenom efektivne kamatne stope na zajam utvrđene pri početnom priznavanju. Ispravka vrijednosti za gubitke od umanjenja po pojedinačnim zajmovima procjenjuje se temelju kreditne sposobnosti i rezultata poslovanja zajmoprimatelja, uzimajući u obzir vrijednost instrumenta osiguranja za naplatu zajma ili jamstvo treće strane. Ako Banka utvrdi da ne postoji objektivan dokaz o umanjenju određenog finansijskog sredstva, bilo ono značajno ili ne, spomenuto sredstvo svrstava u grupu finansijske imovine sličnih obilježja kreditnog rizika i sva sredstva u istoj grupi podvrgava zajedničkoj procjeni u svrhu umanjenja vrijednosti. Imovina kod koje se umanjenje procjenjuje pojedinačno i kod koje se gubici od umanjenja priznaju, odnosno nastavljaju priznavati, ne uključuje se u zajedničku procjenu umanjenja vrijednosti. 104 www.raiffeisenbank.ba
Notes to the financial statements 31 December 2005 and 2004 (all amounts are expressed in thousands of KM) Cash and cash equivalents For the purpose of reporting cash flows, cash and cash equivalents are defined as cash, balances with the Central Bank (‘CBBH’) and current accounts with other banks. Cash and cash equivalents excludes the compulsory minimum reserve with the Central Bank as these funds are not available for the Bank’s day to day operations. The compulsory minimum reserve with the CBBH is a required reserve to be held by all commercial banks licensed in Bosnia and Herzegovina. Financial assets and liabilities Financial assets held by the Bank are categorised into portfolios in accordance with the Bank’s intent on the acquisition and pursuant to the Bank’s investment strategy. The principal difference among the portfolios relates to the measurement of financial assets and the recognition of their fair values in the financial statements. All financial assets and liabilities are recognised and derecognised on a trade date basis where the purchase or sale of financial asset or liability is under a contract whose terms require delivery of the financial asset within the timeframe established by the market concerned. When a financial asset or financial liability is recognised initially, the Banks measures it at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Loan and receivables are measured at initial recognition at fair value, and are subsequently measured at amortised cost using the effective interest method, less any allowance for impairment. Third party expenses, such as legal fees, incurred in securing a loan are treated as part of the cost of the transaction as well as fees received from customers. Loan origination fees are deferred (together with related direct costs) and recognized as an adjustment to the effective yield of the loan. An allowance for loan impairment is established if there is objective evidence that the Bank will not be able to collect all amounts due. The amount of the allowance is the difference between the carrying amount and the recoverable amount, being the present value of expected cash flows, including amounts recoverable from guarantees and collateral, discounted at the original effective interest rate of loans computed at initial recognition. Specific allowances are assessed with reference to the credit standing and performance of the borrower and take into account the value of any collateral or third party guarantees. If the Bank determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is or continues to be recognised are not included in a collective assessment of impairment. Financial statement www.raiffeisenbank.ba 105
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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
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Balance Sheet As of 31. December 20
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Statements of Income For the years
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Petogodišnja usporedba finansijski
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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 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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