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) Finansijska imovina i finansijske obaveze (nastavak) Objektivan dokaz o umanjenju finansijskog sredstva kod kojeg se procjena umanjenja obavlja zajednički može biti negativna promjena u platnom statusu dužnika u istoj grupi (npr. veći broj dospjelih neizmirenih iznosa) ili promjene u privrednim uslovima u zemlji ili mjestu poslovanja koji se mogu povezati s neurednošću plaćanja, odnosno pogoršanjem imovine u toj grupi. Nenaplativi zajmovi otpisuju se u iznosu povezane ispravke vrijednosti zbog umanjenja, a svi kasnije naplaćeni iznosi knjiže se u korist bilansa uspjeha u okviru ispravke vrijednosti po zajmovima i avansima. Banka za kašnjenje u plaćanju dužnicima zaračunava zateznu kamatu, koju obračunava na osnovu novčanih primitaka i iskazuje u okviru prihoda od kamata. Kupljeni krediti koji se drže do dospjeća Kupljeni krediti koji se drže do dospijeća se sastoje od kreditnog portfolia kupljenog od USAID Business Finance kako je objašnjeno u Napomeni 18. Banka ima namjeru i sposobnost da drži ovaj portfolio do dospjeća svakog pojedinačnog kredita. Sredstva držana do dospijeća se priznaju po trošku i evidentiraju po amortizovanom trošku upotrebljavajući metodu efektivne kamatne stope, umanjena za rezervisanja za moguće gubitke. Nekretnine i oprema Nekretnine i oprema početno se iskazuju po trošku nabavke umanjenom za ispravku vrijednosti i akumulirane gubitke od umanjenja vrijednosti. Trošak nabavke obuhvata nabavnu cijenu i sve troškove direktno povezane s dovođenjem sredstva u radno stanje za namjeravanu upotrebu. Troškovi tekućeg održavanja i popravaka, zamjene te investicijskog održavanja manjeg obima priznaju se kao rashod kad su nastali. Troškovi značajnih investicijskih održavanja i zamjene se kapitaliziraju. Dobici i gubici temeljem rashodovanja ili otuđenja dugotrajne materijalne imovine iskazuju se u bilansu uspjeha u periodu u kojem su nastali. Nekretnine u izgradnji iskazane su po trošku nabavke umanjenom za eventualne gubitke od umanjenja. Obračun amortizacije započinje u trenutku u kojem je sredstvo spremno za namjeravanu upotrebu. Amortizacija se obračunava na temelju procijenjenog vijeka upotrebe sredstva, koji je kako slijedi: 106 www.raiffeisenbank.ba 2005. 2004. Zgrade 1,3% 1,3% Namještaj i automobile 11%-15,5% 11%-15,5% Računari 33,3% 33,3% Ostala oprema 7%-20% 7%-20% Nematerijalna imovina 20% 20%
Notes to the financial statements 31 December 2005 and 2004 (all amounts are expressed in thousands of KM) Financial assets and liabilities (continued) Objective evidence of impairment for financial assets assessed collectively for impairment are the adverse changes in the payment status of borrowers in the group (e.g. an increased number of delayed payments) or national or local economic conditions that correlate with defaults on the assets in the group. When a loan is uncollectible, it is written off against the related allowance for impairment; subsequent recoveries are credited to the ‘Impairment losses on loans and advances’ line in the income statement. The Bank charges penalty interest to borrowers when a portion of the loan falls overdue. Penalty interest is accounted for on a cash received basis in the caption ‘Interest income’. Purchased loans held to maturity Purchased loans held to maturity comprise the loan portfolio purchased from USAID Business Finance as described in Note 18. The Bank has intention and ability to hold this portfolio till maturity of each loan. Assets held to maturity are recognized at cost and carried at amortized cost using the effective yield method, less any provision for impairment. Property and equipment Property and equipment are started at cost less accumulated depreciation and accumulated impairment losses, if any. Cost includes the purchase price and directly associated cost of bringing the asset to a working condition for its intended use. Maintenance and repairs, replacements and improvements of minor importance are expensed as incurred. Significant improvements and replacement of assets are capitalised. Gains or losses on the retirement or disposal of property and equipment are included in the statement of income in the period in which they occur. Properties in the course of construction are carried at cost, less impairment loss, if any. Depreciation commences when the assets are ready for their intended use. Depreciation is calculated on a straight-line basis over the estimated useful life of the applicable assets and based upon the application of the following annual percentages to historical costs: 2005 2004 Buildings 1.3% 1.3% Furniture and vehicles 11%-15.5% 11%-15.5% Computers 33.3% 33.3% Other equipment 7%-20% 7%-20% Intangible assets 20% 20% Financial statement www.raiffeisenbank.ba 107
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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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Ukupna aktiva Total assets EUR 000
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Bilansi uspjeha - Raiffeisen Bank

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