Annual Report - Raiffeisen Bank Kosovo JSC

Raiffeisen Bank Kosovo 2009
Financial Statements
Financial Statements
Statement of Management’s Responsibilities 40
Independent Auditors’ Report 41
Separate Statement of Financial Position 42
Separate Statement of Comprehensive Income 43
Separate Statement of Changes in Equity 44
Separate Statement of Cash Flows 45
Notes to the Separate Financial Statements for the Year Ended 31 December 2009 46
1. Corporate Information 46
2. Adoption Of New And Revised International Financial Reporting Standards 46
3. Summary Of Significant Accounting Policies 48
4. Financial Risk Management 59
5. Fair Value Of Financial Instruments 73
6. Cash And Cash Equivalents And Mandatory Reserve 73
7. Due from Other Banks 74
8. Loans And Advances To Costumers 75
9. Investment Securities 76
10. Investment in a subsidiary 76
11. Other Assets 76
12. Leashold Improvements, Equipment And Intangible Assets 77
13. Deposits From Costumers 77
14. Deposits And Borowings From Banks 78
15. Other Liabilities 79
16. Share Capital 80
17. Interest Income And Expense 80
18. Fee And Commission Income And Expense 81
19. Other Income 81
20. Staff Costs 82
21. Other Operating Expenses 82
22. Income Taxes 83
23. Contigencies And Commitments 84
24. Related Party Transactions 85
25. Subsequent Events 86
Glosary Macroeconomic Environment Overview Segment Reports Financial Statements Addresses
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