FranÃ§ais/English - Arab Banking Corporation, ALGERIA

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Trophée Meilleure Banque 2012 Best Bank Award 2012 ABC BANK DÉSIGNÉE MEILLEURE BANQUE EN ALGÉRIE ABC BANK NAMED BEST BANK IN ALGERIA ABC Bank Algeria, filiale du Group Arab Banking Corporation (BSC) Bahreïn, a reçu le trophée de meilleure banque en Algérie en 2012 pour la quatrième année consécutive par Global Finance Magasine, un label dans le monde de la finance mondiale. ABC Bank Algeria, a subsidiary of Arab Banking Corporation Group (BSC) Bahrain, received the award for best bank in Algeria in 2012 for the fourth consecutive year by Global Finance Magazine, a label in the world of global finance. 34 ABC BANK - ALGERIA | RAPPORT ANNUEL | ANNUAL REPORT 2012
Rapport des Commissaires aux Comptes External Auditors’ Report ARAB BANKING CORPORATION ALGERIA Commissariat aux Comptes de l’exercice clos au 31 décembre 2012 Réf: Article 715 Bis 4 du Code de Commerce, Article 101 de la Loi sur la Monnaie et le Crédit. Messieurs les actionnaires ARAB BANKING CORPORATION ALGERIA Conformément aux dispositions légales, notamment le Code de Commerce et la Loi sur la Monnaie et le Crédit, nous avons examiné les états financiers de ARAB BANKING CORPORATION ALGERIA, tel qu’il s’établissaient au 31 décembre 2012, selon la forme des documents de synthèse prévus par les règlements n°09-04 du 23 juillet 2009, et n°09-05 du 18 octobre 2009 de la Banque d’Algérie. Notre mission a été effectuée conformément aux normes d’audit généralement admises. Nos contrôles ont consisté à examiner, sur la base de tests, les éléments justifiant les montants présentés dans les états financiers. Un audit consiste également à évaluer les principes comptables appliqués et les estimations significatives faites par la Direction, ainsi que la présentation des états financiers dans leur ensemble. L’audit inclut l’examen, par sondages, des justifications des montants et des informations rapportées dans les états financiers. L’audit inclut également l’appréciation des principes comptables utilisés et les estimations significatives faites par la Direction, de même que l’évaluation de la présentation globale des états financiers. Nous certifions que les comptes annuels de ARAB BANKING CORPORATION-ALGERIA sont au regard des règles et principes comptables applicables en Algérie et qu’ils donnent une image fidèle du résultat arrêté au 31 décembre 2012 ainsi que la situation financière et du patrimoine. Alger, le 06 Mars 2013 Dear Sirs, For the attention of: Arab Banking Corporation - Algeria Board of Directors We have audited the financial statements of Arab Banking Corporation - Algeria attached hereafter, which include the balance sheet as of December 31, 2012, the income statement, the statement of changes in equity, the cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information. Management Responsibility for the Financial Statements The Management is responsible for the préparation of these financial statements in accordance with the Algerian generally accepted accounting principles, as well as for the internai control that the Management considers necessary to enable the préparation of financial statements that are without any material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are without any material misstatement. An audit involves performing procédures to obtain audit évidence about the amounts and disclosures in the financial statements. The selected procédures dépend on the auditor’s judgment, including the assessment of the risks of material misstatement in the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers the internai control relevant to the préparation of the financial statements by the entity, in order to design audit procédures that are appropriate under the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internai control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimâtes made by the Management, as well as evaluating the présentation of the financial statements. We believe that the audit évidence we hâve obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements of Arab Banking Corporation - Algeria for the year ended December 31, 2012 are prepared, in ail material respects, in accordance with the Algerian generally accepted accounting principles. Algiers, 6 march 2013 Mohammed Samir Hadj Ali Amine Zerhouni 35
Page 1: ABC BANK - ALGERIA 2012 RAPPORT ANN
Page 4: diligence Notre stratégie incessan
Page 7 and 8: Notre Vision | Our Vision Se positi
Page 9 and 10: Letter from the Chairman of the Boa
Page 11 and 12: Members of the Board of Directors M
Page 13 and 14: Organisation Chart The general orga
Page 15 and 16: Financial Highlights 2012 2011 2010
Page 17 and 18: Review of Operations In 2012, ABC A
Page 19 and 20: Review of Operations l A second tra
Page 21 and 22: Review of Operations The SANAD Loan
Page 23 and 24: Review of Operations HUMAN RESOURCE
Page 25 and 26: Corporate Governance The Board of D
Page 27 and 28: Corporate Governance SENIOR MANAGEM
Page 29 and 30: Corporate Governance l The Business
Page 31 and 32: Risk Management Risk Management in
Page 33 and 34: Risk Management l Training and awar
Page 35: Risk Management 2. Breakdown of com
Page 39 and 40: Financial Statements 2012 APPENDIX
Page 49 and 50: Financial Statements 2012 Note 2 :
Page 51 and 52: Financial Statements 2012 Analysis
Page 55 and 56: Financial Statements 2012 Rate used
Page 57 and 58: Financial Statements 2012 Analysis
Page 71 and 72: Financial Statements 2012 Types of
Page 73 and 74: Financial Statements 2012 The opera
Page 75 and 76: Financial Statements 2012 The Senio
Page 77 and 78: Financial Statements 2012 c. Averag
Page 79 and 80: Annuaire du Groupe ABC ABC Group Di
Page 81 and 82: Annuaire du Groupe ABC ABC Group Di

FranÃ§ais/English - Arab Banking Corporation, ALGERIA

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