Bilansi uspjeha - Raiffeisen Bank

More documents

Recommendations

Info

Finansijski izvještaji Napomene uz finansijske izvještaje 31. decembar 2005. i 2004. godine (Svi iznosi izraženi su u hiljadama KM) 28. REZERVISANJA Tokom svog poslovanja, Banka preuzima i kreditne obaveze koje se vode na računima u vanbilansnoj evidenciji, a koje se odnose na garancije, akreditive i neiskorišteni dio odobrenih kredita. Rezervisanja za preuzete obaveze se priznaju kad Banka ima sadašnju obavezu kao rezultat prošlih događaja i kada je vjerovatno da će Banka morati izmirit tu obavezu. Uprava Banke pravi procjenu rezervisanja u poređenju s potencijalnim troškom za Banku u slučauju izmirenja ovih obaveza. Promjene u rezervisanjima za potencijalne i preuzete finansijske obaveze: 138 www.raiffeisenbank.ba 2005. 2004. Stanje na dan 1. januara 12.023 8.879 Povećanje rezervisanja za godinu 6.216 3.144 Stanje na dan 31. decembra 29. TRANSAKCIJE S POVEZANIM STRANAMA Prema definiciji iz MRS-a 24, povezane strane su strane koje predstavljaju: 18.239 12.023 a. društva koja direktno ili indirektno putem jednog ili više posrednika, kontrolišu izvještajno društvo ili su pod njegovom kontrolom, odnosno koja izvještajno društvo kontroliše zajedno s drugim subjektima (što uključuje maticu, ovisne subjekte i sestrinska društva); b. pridružena lica – društva u kojima Banka ima značajan utjecaj a koja nisu ni povezano lice, niti zajedničko ulaganje investitora; c. fizičke osobe koje direktno ili indirektno imaju pravo glasa u Banci koje im omogućava značajan uticaj na Banku, kao i bilo koji drugi subjekt za koji se očekuje da će uticati ili biti pod uticajem povezane osobe u poslovanju s Bankom; d. rukovodioci na ključnim položajima, odnosno osobe koje imaju ovlaštenja i odgovornosti za planiranje, usmjeravanje i kontrolisanje aktivnosti Banke, uključujući direktore i službene osobe Banke i članove njihovih užih obitelji; i e. društva u kojima bilo koja osoba navedena pod (c) ili (d) ima značajan interes u glasačkim pravima ili koje je direktno ili indirektno u vlasništvu navedenih osoba, odnosno u kojima iste mogu imati značajan uticaj. To uključuje društva u vlasništvu direktora ili većinskih dioničara Banke, kao i preduzetnike čiji rukovoditelji na ključnim položajima su istovremeno na istim ili sličnim položajima u Banci. Prilikom razmatranja svake moguće transakcije s povezanom stranom pozornost je usmjerena na suštinu odnosa, a ne samo na pravni oblik.
Notes to the financial statements 31 December 2005 and 2004 (all amounts are expressed in thousands of KM) 28. PROVISIONS 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. Provisions for contingent liabilities 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. Movements in provision for contingent liabilities and commitments is as follows: 2005 2004 Balance as at 1 January 12,023 8,879 Provisions charged for the year 6,216 3,144 Balance as at 31 December 29. RELATED-PARTY TRANSACTIONS Related parties, as defined by IAS 24, are those counter parties that represent: 18,239 12,023 a. enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries); b. associates – enterprises in which the Bank has significant influence and which is neither a subsidiary nor a joint venture of the investor; c. individuals owning, directly or indirectly, an interest in the voting power of the Bank that gives them significant influence over the Bank, and anyone expected to influence, or be influenced by, that person in their dealings with the Bank; d. key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the Bank, including directors and officers of the Bank and close members of the families of such individuals; and e. enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the Bank and enterprises that have a member of key management in common with the Bank. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form. Financial statement www.raiffeisenbank.ba 139
Page 2:
Pregled ključnih podataka Survey o
Page 5 and 6:
Sadržaj Contents Izvještaj predsj
Page 7 and 8:
www.raiffeisenbank.ba 5
Page 9 and 10:
Report by the President of the Supe
Page 11 and 12:
Introduction by Chief Executive Off
Page 13 and 14:
Page 15 and 16:
Macroeconomic Aggregates Macroecono
Page 17 and 18:
Macroeconomic Aggregates Financial
Page 19 and 20:
The RZB Group and Raiffeisen Intern
Page 21 and 22:
Raiffeisen BANK d.d. Bosnia and Her
Page 23 and 24:
Vision Raiffeisen BANK d.d. Bosnia
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Nadzorni odbor Supervisory Board Up
Page 33 and 34:
Corporate Banking Division Corporat
Page 35 and 36:
Retail Division Retail Savings Comp
Page 37 and 38:
Cards Business Growth in issuing ca
Page 39 and 40:
SME segment SME market BiH market i
Page 41 and 42:
Treasury and Financial Market Divis
Page 43 and 44:
Finance and Accounting Division Ope
Page 45 and 46:
Central Processing Division In an e
Page 47 and 48:
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
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
Page 65 and 66:
Depoziti komitenata Customer deposi
Page 67 and 68:
Depoziti stanovništva Deposits fro
Page 69 and 70:
Page 71 and 72:
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 83 and 84:
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 139: Notes to the financial statements 3
show all

Bilansi uspjeha - Raiffeisen Bank

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?