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) Preračunavanje stranih valuta Poslovni događaji koji nisu u konvertibilnim markama početno se knjiže preračunavanjem po važećem kursu na datum transakcije. Monetarna imovina i obaveze iskazani u stranim valutama ponovno se preračunavaju na dan bilanse primjenom kursa važećeg na taj datum. Nenovčane stavke u stranoj valuti iskazane po fer vrijednosti preračunavaju se primjenom valutnog kursa važećeg na datum procjene fer vrijednosti. Nenovčane stavke u stranoj valuti iskazane po historijskom trošku se ne preračunavaju ponovno na dan bilansa. Dobici i gubici nastali preračunavanjem uključuju se u bilans uspjeha perioda. Banka vrednuje svoju imovinu i obaveze prema srednjem kursu Centralne banke Bosne i Hercegovine koji je važeći na dan bilansa stanja. Kursevi Centralne banke za najznačajnije valute koje je Banka primjenjivala u izradi bilansa na izvještajne datume su kako slijedi: 31. decembar 2005. EUR 1= KM 1,95583 USD 1=KM 1,657905 31. decembar 2004. EUR 1= KM 1,95583 USD 1=KM 1,437687 Preuzete obaveze u vanbilansnoj evidenciji U okviru redovnog poslovanja Banka preuzima obaveze za kreditiranjem, koje vodi u vanbilansnoj evidenciji a koje prvenstveno obuhvaćaju garancije, akreditive i nepovučene odobrene kredite. Banka navedene preuzete finansijske obaveze iskazuje u bilansu ako i kad iste postanu plative. Rezervisanja Banka priznaje rezerviranje ako ima sadašnju obavezu koja je nastala temeljem prošlih događaja, ako postoji vjerovatnost da će za podmirenje obaveze biti potreban odliv resursa. Uprava Banke određuje iznos rezervirsanja na temelju najbolje moguće procjene troškova koji će nastati podmirenjem obaveze. Ako je učinak materijalno značajan, rezervisanja se diskontiraju do sadašnje vrijednosti. Reklasifikacija Određeni iznosi iz finansijskih izvještaja za prethodnu godinu reklasificirani su da bi bili u skladu sa prikazom tekuće godine. Regulatorno okružje Banka podliježe regulativi Federalne bankarske agencije, kojom se propisuju limiti i druga ograničenja vezana za minimalnu razinu adekvatnosti kapitala, klasifikaciju zajmova i vanbilansnih preuzetih obaveza te utvrđivanje rezervisanja za kreditni rizik, kamatni rizik i valutni rizik, rizik likvidnosti i deviznu poziciju. Banka je na kraju godine načelno udovoljavala svim regulatornim zahtjevima. 108 www.raiffeisenbank.ba
Notes to the financial statements 31 December 2005 and 2004 (all amounts are expressed in thousands of KM) Foreign currency translation Transactions in currencies other than Bosnia and Herzegovina KM are initially recorded at the rates of exchange prevailing on the dates of the transactions. Monetary assets and liabilities are translated at the rates prevailing on the balance sheet date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Profits and losses arising on translation are included in the statement of income for the period. The Bank values its assets and liabilities by middle rate of Central Bank of Bosnia and Herzegovina valid at the date of balance sheet. The principal rates of exchange set forth by the Central Bank and used in the preparation of the Bank’s balance sheet at the reporting dates were as follows: 31 December 2005 EUR 1= KM 1.95583 USD 1=KM 1.657905 31 December 2004 EUR 1= KM 1.95583 USD 1=KM 1.437687 Off-balance sheet commitments In the ordinary course of business, the Bank enters into credit related commitments which are recorded in off-balance sheet accounts and primarily include guarantees, letters of credit and undrawn loan commitments. Such financial commitments are recorded in the Bank’s balance sheet if and when they become payable. Provisions Provisions for are recognised when the Bank has a present obligation as a result of a past event, and it is probable that the Bank will be required to settle that obligation. Management Board estimates the provisions based at the best estimate of expenditure to settle the Bank’s obligation. Provisions are discounted to present value where the effect is material. Reclassification Certain amounts in the previous year financial statements have been reclassified to conform with the current year presentation. Regulatory requirements The Bank is subject to the regulatory requirements of the Federal Banking Agency. These regulations include limits and other restrictions pertaining to minimum capital adequacy requirements, classification of loans and off balance sheet commitments and forming allowances to cover credit risk, liquidity, interest rate and foreign currency position. At year end the Bank was substantially in compliance with all regulatory requirements. Financial statement www.raiffeisenbank.ba 109
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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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Operativni rezultati Poslovanje Ban
Page 59 and 60: Usporedba troškova poslovanja i uk
Page 61 and 62: Izvori finansiranja Funds sources U
Page 63 and 64: Krediti preduzećima Loans to compa
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Page 67 and 68: Depoziti stanovništva Deposits fro
Page 69 and 70: www.raiffeisenbank.ba 67
Page 73 and 74: Adresar Addresses and contacts Raif
Page 75 and 76: Slovakia Tatra banka, a.s. Hodžovo
Page 77 and 78: alph.zeitlberger@rba-belgrade.raiff
Page 79 and 80: Phone: (+43-1) 71 707-1588 Fax: (+4
Page 81 and 82: Poland Raiffeisen Investment Polska
Page 85 and 86: Responsibility for Financial Report
Page 87 and 88: INDEPENDENT AUDITORS’ REPORT To t
Page 89 and 90: Income Statements For the years end
Page 91 and 92: Balance Sheets as at 31 December 20
Page 93 and 94: Statements of cash flows For the ye
Page 95 and 96: Statements of changes in shareholde
Page 97 and 98: Notes to the financial statements 3
Page 109: Notes to the financial statements 3
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Notes to the financial statements 3
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