Français/English - Arab Banking Corporation, ALGERIA

Financial Statements 2012
Note 4 : Suspense Accounts
2012 2011
Due after collection 1 212 352 1 904 705
Inter-units accounts 23 752 41 014
Others 129 018 18 997
Suspense Accounts 1 365 121 1 964 716
Note 5 : Investments in subsidiaries, joint-ventures or associated entities
2012 2011
Investments in Arab Leasing Corporation 1 645 175 1 601 462
Investments in Fonds de Garantie des Dépôts Bancaires 10 000 10 000
Investments in Centre de Pré-Compensation Interbancaire 5 675 5 675
Investments in subsidiaries, joint ventures or associated entities 1 660 850 1 617 137
The investment in ALCs is recognized in accordance with the equity method, which consists of substituting the book value of the
investment by its share in the equity of the associated entity as at 30 November 2012.
Note 6 : Fixed assets
2012 2011
Land 142 000 142 000
Administrative Buildings 2 000 2 000
Commercial Buildings 445 648 445 648
Machinery and equipment 159 847 114 554
IT Equipment 251 145 241 159
Cars 43 558 36 384
Furniture and equipment 116 415 78 141
Safes 32 146 27 984
Miscellaneous equipment 22 153 86 446
Fixtures and fittings 756 856 532 667
Buildings under construction 81 428 202 386
Loss of value on fixed assets - 7 702 - 7 702
Allowance for depreciation on fixed assets - 1 136 455 - 913 588
Fixed assets 904 956 988 078
The loss of value on fixed assets represents the treatment of the 2010 year-end inventory difference. The depreciation practised is
broken down in a linear manner over the useful life of the asset in question. The depreciation period as well as the rates practised are
indicated by nature on the table attached below:
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