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Revizorski izvje{taj / Auditor's Report
44r
ev
iz
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sk
i i
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Izvr{ili smo reviziju bilansa stanja Nove banke a.d. Bijeljina decembru 2003. godine Nova banka a.d. Bijeljina je
na dan 31. decembar 2003. godine i odgovaraju}eg bilansa dostavila Agenciji za bankarstvo Republike Srpske Plan
uspeha, izve{taja o promenama na kapitalu i rezervama i aktivnosti za svo|enje fiksne aktive u zakonom propisane
bilansa tokova gotovine za godinu koja se zavr{ila na taj okvire sa predlo`enim rokom usagla{avanja do 30.
dan. Za prikazane finansijske izve{taje odgovorno je septembra 2004. godine. Navedeni Plan aktivnosti odobren
rukovodstvo Banke. Na{a odgovornost je da izrazimo je od strane Agencije za bankarstvo Republike Srpske
mi{ljenje na osnovu revizije koju smo izvr{ili. Re{enjem br. 03-1355-2-2/2003 od 29. decembra 2003.
godine.Reviziju smo izvr{ili u skladu sa Me|unarodnim
standardima revizije. Ovi standardi nala`u da planiramo i b) Na dan 31. decembar 2003. godine Nova banka a.d.
izvr{imo reviziju na na~in koji omogu}ava da se, u Bijeljina je imala neuskla|enost ro~ne strukture aktive i
razumnoj meri, uverimo da ra~unovodstveni izve{taji ne pasive do 90 dana 15%, odnosno do 365 dana 20%, {to
sadr`e materijalno zna~ajne pogre{ne iskaze. Revizija predstavlja odstupanje u odnosu na pokazatelje propisane
uklju~uje ispitivanje dokaza, na osnovu provere uzoraka, Odlukom o minimalnim standardima za upravljanje rizikom
koji potkrepljuju iznose obelodanjene u finansijskim likvidnosti banaka. U cilju usagla{avanja ro~ne
izve{tajima. Revizija, tako|e, uklju~uje ocenu primenjenih uskla|enosti sa propisanom, Nova banka a.d. Bijeljina je
ra~unovodstvenih na~ela i zna~ajnih procena izvr{enih od izradila Akcioni plan za uskla|ivanje ro~nosti aktive i
strane rukovodstva, kao i sveukupnu ocenu op{te pasive, koji je odobren od strane Agencije za bankarstvo
prezentacije finansijskih izve{taja. Smatramo da revizija Republike Srpske Re{enjem br. 03-1355-2-6/2003 od 29.
koju smo izvr{ili obezbe|uje razumnu osnovu za na{e decembra 2003. godine.
mi{ljenje.Informacije prezentovane u delu Prilozi uz izve{taj o
Po na{em mi{ljenju, finansijski izve{taji istinito i ekonomsko-finansijskoj reviziji, date su u svrhe dodatnih
objektivno, po svim materijalno zna~ajnim aspektima, analiza, koje su propisane Odlukom Agencije za bankarstvo
prikazuju finansijsko stanje Nove banke a.d. Bijeljina na Republike Srpske o minimumu obima, oblika i sadr`aja
dan 31. decembar 2003. godine, rezultate njenog programa i izve{taja o ekonomsko-finansijskoj reviziji
poslovanja, promene na kapitalu i rezervama i tokove banaka i nisu sastavni deo finansijskih izve{taja Nove
gotovine za godinu koja se zavr{ila na taj dan, u skladu sa Banke a.d. Bijeljina. Prezentovane finansijske informacije
ra~unovodstvenim propisima Republike Srpske. bile su predmet na{e pa`nje u toku revizije i primenjenih
revizorskih procedura, i po na{em mi{ljenju, date analize Bez kvalifikovanja mi{ljenja skre}emo pa`nju na slede}e:
objektivno prezentuju, po svim materijalno zna~ajnim a) Na dan 31. decembar 2003. godine ulaganja Nove banke aspektima, vezu sa finansijskim izve{tajima uzetim u celini.a.d. Bijeljina u stalna sredstva su za 20% vi{a od minimuma
propisanog Zakonom o bankama Republike Srpske. U
Upravnom odboru i akcionarima Nove Banke A.D. Bijeljina
Bijeljina, 23. mart 2004. godine
Za Ernst & Young d.o.o.
Mi}o Vukovi},Ovla{}eni revizor
Mirjana Kova~evi}Ovla{}eni revizor
Za Arfi d.o.o. Bijeljina
45
au
di
to
r's
r
ep
or
t
We have audited the accompanying balance sheet of Nova submitted to the Banking Agency of Republika Srpska an
banka a.d. Bijeljina as of 31 December 2003, and the related Activity plan for bringing the fixed assets within the scope
statements of income, changes in shareholders' equity and prescribed by the Law, with a proposed deadline for
cash flows for the year then ended. The financial statements reconciliation being 30 September 2004. The
are the responsibility of the Bank's management. Our aforementioned Activity plan was approved by the Banking
responsibility is to express an opinion on these financial Agency of Republika Srpska by a Decision No. 03-1355-2-
statements based on our audit. 2/2003 dated 29 December 2003.
We conducted our audit in accordance with International b) As of 31 December 2003, Nova banka a.d. Bijeljina had a
Standards on Auditing. Those standards require that we mismatching of 15% in maturity structure of assets and
plan and perform the audits to obtain reasonable assurance liabilities up to 90 days, i.e. 20% up to 365 days, which
about whether the financial statements are free of material represents a deviation in respect of indicators prescribed by
misstatement. An audit includes examining, on a test basis, the Decision on minimal standards for management of
evidence supporting the amounts and disclosures in the liquidity risk of banks. In order to reconcile the maturity
financial statements. An audit also includes assessing the structure with the regulations, Nova banka a.d. Bijeljina
accounting principles used and significant estimates made prepared an Action plan for reconciliation of assets and
by management, as well as evaluating the overall financial liabilities' maturity, which was approved by the Banking
statement presentation. We believe that our audit provides a Agency of Republika Srpska by a Decision No. 03-1355-2-
reasonable basis for our opinion. 6/2003 dated 29 December 2003.
In our opinion, the financial statements referred to above Information presented in Appendices to the Auditor's
present fairly, in all material respects, the financial position Report are disclosed for the purpose of additional analyses,
of Nova banka a.d. Bijeljina as of 31 December 2003, and prescribed by the Decision of the Banking Agency of
the results of its operations and its cash lows for the year Republika Srpska on the minimum scope, form and
then ended, in accordance with accounting principles of the contents of the programme and report on audit of financial
Republika Srpska. statements of banks, and do not form an integral part of the
financial statements of Nova banka a.d. Bijeljina. Disclosed Without qualifying our opinion, we draw attention to the
financial information were subject of our attention during following:
the audit and applied audit procedures, and in our opinion, a) As of 31 December 2003, Nova banka a.d. Bijeljina's
the analyses present fairly, in all material respects, the investments in fixed assets are 20% higher than the
relation with financial statements as a whole.minimum prescribed by the Law on banks of the Republika
Srpska. In December 2003, Nova banka a.d. Bijeljina
To the Board of Directors and Shareholders of Nova Banka a.d. Bijeljina
Bijeljina, 23 march 2004
Mi}o Vukovi},Authorised AuditorMi}o Vukovi},
On behalf of Ernst & Young d.o.o.
Mirjana Kova~evi}Authorised Auditor
On behalf of Arfi d.o.o. Bijeljina
u hiljadama KM
Prihodi od kamata i sli~ni prihodi
Rashodi kamata i sli~ni rashodi
Poslovni i direktni rashodi
Operativni rashodi
Porezi
Napomene od 1 do 23 ~ine sastavni deo finansijskih izve{taja.
Napomena
5
5
6
7
8
9
2003
8.117
(1.270)
6.847
2003
8.117
(1.270)
6.847
14.42914.429
2.8402.840
(4.688)
(13.748)
(18.436)
(4.688)
(13.748)
(18.436)
(205)(205)
2.6352.635
2002
5.729
(868)
4.861
2002
5.729
(868)
4.861
12.23312.233
2.3392.339
(4.079)
(10.676)
(14.755)
(4.079)
(10.676)
(14.755)
(94)(94)
2.2452.245
NETO KAMATA I SLI^NI PRIHODI
NETO DOBIT
OPERATIVNI PRIHODI
NEKAMATONOSNI RASHODI
DOBIT PRE OPOREZIVANJA
b i l a n s u s p e h a
rev i zorsk i i zve{ ta j / 46
aud i tor 's repor t / 47
in thousands of BAM
Interest income and similar income
Interest expenses and similar expenses
Operating and direct expenses
Operating expenses
Taxes
The notes 1 to 23 form an integral part of these financial statements.
Note
5
5
6
7
8
9
2003
8.117
(1.270)
6.847
2003
8.117
(1.270)
6.847
14.42914.429
2.8402.840
(4.688)
(13.748)
(18.436)
(4.688)
(13.748)
(18.436)
(205)(205)
2.6352.635
2002
5.729
(868)
4.861
2002
5.729
(868)
4.861
12.23312.233
2.3392.339
(4.079)
(10.676)
(14.755)
(4.079)
(10.676)
(14.755)
(94)(94)
2.2452.245
NET INTEREST INCOME AND SIMILAR INCOME
NET PROFIT
OPERATING INCOME
NON-INTEREST BEARING EXPENSES
PROFIT BEFORE TAXATION
i n c o m e s t a t e m e n t
rev i zorsk i i zve{ ta j / 48
u hiljadama KM
Nov~ana sredstva i ra~uni depozita kod depozitnih institucija
Plasmani drugim bankama
Krediti i dospela potra`ivanja
Hartije od vrednosti koje se dr`e do dospe}a
Poslovni prostor i ostala fiksna aktiva
Investicije u nekonsolidovana povezana preduze}a
Ostala aktiva
Rezerve na stavke rizi~ne bilansne aktive
Depoziti
Obaveze po uzetim kreditima
Subordinirane obaveze
Ostale obaveze
Rezerve na stavke rizi~ne vanbilansne aktive
Akcionarski kapital - obi~ne akcije
Akcionarski kapital - prioritetne akcije
Neraspore|ena dobit
Rezerve kapitala
Vanbilansne pozicije
Napomene od 1 do 23 ~ine sastavni deo finansijskih izve{taja.
Bijeljina 23. mart 2004. godine U ime Nove Banke a.d. Bijeljina
Milorad And`i}Generalni Direktor
Napomena
10
11
12
13
14
15
16
17
18
19
15
20
20
20
20
21
31.12.03.
44.561
130
78.342
-
12.875
3.171
4.724
(4.549)
139.254
31.12.03.
44.561
130
78.342
-
12.875
3.171
4.724
(4.549)
139.254
103.960
8.024
1.898
3.340
367
117.589
103.960
8.024
1.898
3.340
367
117.589
15.00115.001
2.0002.000
2.6352.635
2.0292.029
48.43448.434
21.66521.665
139.254139.254
31.12.02.
17.342
136
43.621
161
4.912
1.940
3.300
(1.436)
69.976
31.12.02.
17.342
136
43.621
161
4.912
1.940
3.300
(1.436)
69.976
53.148
1.696
-
1.248
246
56.338
53.148
1.696
-
1.248
246
56.338
11.38811.388
--
2.2482.248
22
22.35322.353
13.63813.638
69.97669.976
AKTIVA
PASIVA
Obaveze
Kapital
Ukupne obaveze
Ukupan kapital
UKUPNE OBAVEZE I KAPITAL
UKUPNA AKTIVA
b i l a n s s t a n j a
aud i tor 's repor t / 49
in thousands of BAM
Cash and deposit accounts
Due from other banks
Loans and overdue receivables
Securities held-to-maturity
Business premises and other fixed assets
Investments in non-consolidated related parties
Other assets
Provision for risk-bearing balance sheet assets
Deposits
Borrowings
Subordinated liabilities
Other liabilities
Provision for risk-bearing off-balance sheet assets
Share capital - ordinary shares
Share capital - priority shares
Reatined earnings
Capital reserves
Off-balance sheet items
Note
10
11
12
13
14
15
16
17
18
19
15
20
20
20
20
21
31.12.03.
44.561
130
78.342
-
12.875
3.171
4.724
(4.549)
139.254
31.12.03.
44.561
130
78.342
-
12.875
3.171
4.724
(4.549)
139.254
103.960
8.024
1.898
3.340
367
117.589
103.960
8.024
1.898
3.340
367
117.589
15.00115.001
2.0002.000
2.6352.635
2.0292.029
48.43448.434
21.66521.665
139.254139.254
31.12.02.
17.342
136
43.621
161
4.912
1.940
3.300
(1.436)
69.976
31.12.02.
17.342
136
43.621
161
4.912
1.940
3.300
(1.436)
69.976
53.148
1.696
-
1.248
246
56.338
53.148
1.696
-
1.248
246
56.338
11.38811.388
--
2.2482.248
22
22.35322.353
13.63813.638
69.97669.976
ASSETS
SHAREHOLDERS' EQUITY AND LIABILITIES
Liabilities
Shareholders' equity
Total liabilities
Total shareholders' equity
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES
TOTAL ASSETS
b a l a n c e s h e e t
The notes 1 to 23 form an integral part of these financial statements.
Bijeljina, 23 march 2004 On behalf of Nova Banka a.d. Bijeljina
General Director
Milorad And`i}
rev i zorsk i i zve{ ta j / 50
u hiljadama KM
Stanje na dan 01.01. teku}e godineStanje na dan 01.01. teku}e godine
Stanje na dan 01.01. teku}e godineStanje na dan 01.01. teku}e godine
Uplate po osnovu IV emisije
Uplata po osnovu VII emisije
Uplate po osnovu V emisije
Stanje na dan 31.12. teku}e godineStanje na dan 31.12. teku}e godine
Pripajanje Agroprom banke a.d. Banja Luka
Stanje na dan 31.12. teku}e godineStanje na dan 31.12. teku}e godine
Stanje na dan 01.01. teku}e godineStanje na dan 01.01. teku}e godine
Pripajanje Agroprom banke a.d. Banja Luka
Isplata dividende
Stanje na dan 31.12. teku}e godineStanje na dan 31.12. teku}e godine
Stanje na dan 01.01. teku}e godineStanje na dan 01.01. teku}e godine
Isplata dividende
Obaveza za porez po kona~nom re{enju nadle`nog poreskog organa
Dobit teku}e godine
Stanje na dan 31.12. teku}e godineStanje na dan 31.12. teku}e godine
Stanje na dan 01.01. teku}e godineStanje na dan 01.01. teku}e godine
Stanje na dan 31.12. teku}e godineStanje na dan 31.12. teku}e godine
Napomene od 1 do 23 ~ine sastavni deo finansijskih izve{taja.
Napomena
1, 20
20
1, 20
20
20
20032003
11.38811.388
--
--
2.0002.000
--
2.0002.000
3.6133.613
22
2.011
16
2.029
2.011
16
2.029
2.2482.248
(2.245)(2.245)
(3)(3)
2.6352.635
2.6352.635
13.63813.638
21.66521.665
15.00115.001
20022002
10.93810.938
--
--
--
450450
--
--
22
-
-
2
-
-
2
1.4531.453
(1.423)(1.423)
(27)(27)
2.2452.245
2.2482.248
12.39312.393
13.63813.638
11.38811.388
Akcionarski kapital - obi~ne akcije
Akcionarski kapital - prioritetne akcije
Rezerve kapitala
Neraspore|ena dobit
p r o m e n e n a k a p i t a l u i r e z e r v a m a
aud i tor 's repor t / 51
in thousands of BAM
Balance at 1 JanuaryBalance at 1 January
thPayments in respect of 4 issue of shares
thPayments in respect of 5 issue of shares
Acquisition of Agroprom banka a.d. Banja Luka
Balance at 31 DecemberBalance at 31 December
Balance at 1 JanuaryBalance at 1 January
thPayments in respect of 5 issue of shares
Balance at 31 DecemberBalance at 31 December
Balance at 1 JanuaryBalance at 1 January
Balance at 1 JanuaryBalance at 1 January
Dividends paid
Tax liability in respect of the final Decision of the Tax Authorities
Profit for the year
Balance at 31 DecemberBalance at 31 December
Balance at 1 JanuaryBalance at 1 January
Balance at 31 DecemberBalance at 31 December
Acquisition of Agroprom banka a.d. Banja Luka
Dividends paid
Balance at 31 DecemberBalance at 31 December
The notes 1 to 23 form an integral part of these financial statements.
Note
1, 20
20
1, 20
20
20
20032003
11.38811.388
--
--
--
2.0002.000
2.0002.000
2
2.011
16
2.029
2
2.029
2.011
16
2.2482.248
(2.245)(2.245)
(3)(3)
2.6352.635
2.6352.635
13.34813.348
21.66521.665
3.6133.613
15.00115.001
20022002
10.93810.938
--
450450
--
--
--
2
-
-
2
2
2
-
-
1.4531.453
(1.423)(1.423)
(27)(27)
2.2452.245
2.2482.248
12.39312.393
13.63813.638
--
11.38811.388
Share capital - ordinary shares
Share capital - priority shares
Capital reserves
Retained earnings
s t a t e m e n t o n c h a n g e s i n e q u i t y
rev i zorsk i i zve{ ta j / 52
Napomene od 1 do 23 ~ine sastavni deo finasijskih izve{taja.
u hiljadama KM
Primci kamata, naknada i provizija po kreditima
Isplate kamata
Naplate po potra`ivanjima koji su ranije otpisani
Nov~ane isplate zaposlenima i dobavlja~ima
Isplate po vanbilansnim ugovorima
Primici i isplate po vanbilansnim stavkama
Nov~ane pozajmice, krediti datim klijentima i naplata istih
Depoziti klijenata
Pla}eni porez na dobit
Neto nov~ana sredstva iz poslovnih aktivnostiNeto nov~ana sredstva iz poslovnih aktivnosti
Kratkoro~ni plasmani finansijskim institucijama
Ulaganja u hartije od vrednosti
(Kupovina)/prodaja nematerijalne aktive
(Kupovina)/prodaja materijalne aktive
(Kupovina)/prodaja drugih ulaganja
Krediti (povrat kredita) drugim povezanim preduze}ima
Neto nov~ana sredstva iz ulaga~kih aktivnostiNeto nov~ana sredstva iz ulaga~kih aktivnosti
Primici od izdavanja akcija
Isplata dividendi
Uzete pozajmice
Povrat pozajmica
Neto nov~ana sredstva od finansijskih aktivnostiNeto nov~ana sredstva od finansijskih aktivnosti
Korekcija po~etnog stanja - preuzimanje nov~anih sredstava Agroprom Banke a.d. BL
Napomena
6
11
20
20
10
10
20032003
16.280
(1.238)
532
(12.358)
-
-
(18.443)
46.365
(91)
31.047
16.280
(1.238)
532
(12.358)
-
-
(18.443)
46.365
(91)
31.047
(43)
(44)
(516)
(1.966)
(2.895)
(597)
(6.061)
(43)
(44)
(516)
(1.966)
(2.895)
(597)
(6.061)
2.0002.000
(2.245)(2.245)
1.2541.254
(200)(200)
809809
25.79525.795
17.34217.342
1.4241.424
44.56144.561
20022002
13.352
(631)
603
(6.850)
(75)
(284)
(21.086)
7.852
(158)
(7.277)
13.352
(631)
603
(6.850)
(75)
(284)
(21.086)
7.852
(158)
(7.277)
(1.306)
(161)
(494)
(1.804)
(1.626)
3.689
(1.702)
(1.306)
(161)
(494)
(1.804)
(1.626)
3.689
(1.702)
450450
(1.423)(1.423)
--
--
(973)(973)
--
(9.952)(9.952)
27.29427.294
17.34217.342
NOV^ANI TOKOVI IZ POSLOVNIH AKTIVNOSTI
NOV^ANI TOKOVI IZ ULAGA^KIH AKTIVNOSTI
NOV^ANI TOKOVI OD FINANSIJSKIH AKTIVNOSTI
NETO PORAST NS I NE
NS I NE NA PO^ETKU PERIODA
NS I NE NA KRAJU PERIODA
b i l a n s n o v ~ a n i h t o k o v a
aud i tor 's repor t / 53
The notes 1 to 23 form an integral part of these financial statements.
in thousands of BAM
Interest, fees and commission inflows
Interest paid
Recovered written-off receivables
Payments to employees and suppliers
Payments in respect of off-balance sheet contracts
Inflows and outflows in respect of off-balance sheet items
Cash borrowins, loans to customers and repayment of loans
Customers deposits
Income tax paid
Net cash from operating activities
Short-term placements to financial institutions
Investments in securities
(Purchase)/sale of intangible assets
(Purchase)/sale of tangible assets
(Purchase)/sale of other investments
Loans (repayment of loans) to other related parties
Net cash assets from investment activities
Inflow from issue of shares
Dividend paid
Borrowings
Repayment of borrowings
Net cash from financial activities
Adjustment to the opening balance - takeover of cash from Agroprom banka a.d. BL
Note
6
11
20
20
10
10
20032003
16.280
(1.238)
532
(12.358)
-
-
(18.443)
46.365
(91)
31.047
16.280
(1.238)
532
(12.358)
-
-
(18.443)
46.365
(91)
31.047
(43)
(44)
(516)
(1.966)
(2.895)
(597)
(6.061)
(43)
(44)
(516)
(1.966)
(2.895)
(597)
(6.061)
2.000
(2.245)
1.254
(200)
809
2.000
(2.245)
1.254
(200)
809
25.79525.795
17.34217.342
1.4241.424
44.56144.561
20022002
13.352
(631)
603
(6.850)
(75)
(284)
(21.086)
7.852
(158)
(7.277)
13.352
(631)
603
(6.850)
(75)
(284)
(21.086)
7.852
(158)
(7.277)
(1.306)
(161)
(494)
(1.804)
(1.626)
3.689
(1.702)
(1.306)
(161)
(494)
(1.804)
(1.626)
3.689
(1.702)
450
(1.423)
-
-
(973)
450
(1.423)
-
-
(973)
(9.952)(9.952)
27.29427.294
--
17.34217.342
CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM INVESTMENT ACTIVITIES
CASH FLOWS FROM FINANCIAL ACTIVITIES
NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIV. AT THE BEGINNING OF THE PERIOD
CASH AND CASH EQUIVALENTS AT THE END OF YEAR
c a s h f l o w s t a t e m e n t
Nova banka a.d.Bijeljina (u daljem tekstu: Banka) je pravni sledbenik Eksim Banke a.d. Bijeljina osnovane shodno
Odluci o osnivanju Banke u oktobru 1992. godine i upisane u sudski registar Re{enjem Osnovnog suda u Bijeljini broj
Fi.-292/92 u novembru iste godine. Re{enjem Osnovnog suda u Bijeljini broj Fi.-352/94 iz jula 1994. godine izvr{ena
je promena naziva Banke u Eksport-import banku a.d. Bijeljina, dok je Re{enjem Osnovnog suda u Bijeljini broj Fi.-
598/99 od 17.06.1999. godine izvr{en upis promene naziva Banke u Novu Banku a.d. Bijeljina.
Agencija za bankarstvo Republike Srpske izdala je Banci 07.06.2000. godine Re{enje o izdavanju dozvole za
obavljanje bankarskih poslova broj 05-452-5/200, Re{enje broj 05-683-2/2000 (od 09.06.2000. godine) za
obavljanje unutra{njeg platnog prometa za transakcije niskog nivoa rizika i Re{enje br.05-684-6/2000 (od
14.07.2000.godine) za obavljanje unutra{njeg platnog prometa za transakcije srednjeg nivoa rizika.
U decembru 2002. godine, Skup{tina Banke je donela odluku o statusnoj promeni preuzimanje Agroprom banke a.d.
Banja Luka.
Preuzimanjem Agroprom banke a.d. Banja Luka ukupan akcionarski kapital sa stanjem na dan 01.01.2003. godine
Banke pove}an je sa KM 11.388 hiljada na KM 15.001 hiljada. Izvr{ena statusna promena i pove}anje akcionarskog
kapitala Banke registrovani su u Osnovnom sudu u Bijeljini dana 31.12.2002. godine.
Od 01.01.2003. godine Agroprom banka a.d. Banja Luka posluje u sastavu Banke, kao filijala Banja Luka, a finansijski
izve{taji Banke obuhvataju konsolidovana po~etna stanja knjigovodstvenih pozicija Banke i Agroprom Banke a.d.
Banja Luka.
Osnovne aktivnosti Banke predstavljaju depozitni poslovi, kreditni poslovi sa pravnim i fizi~kim licima, izdavanje
garancija i poslovi platnog prometa u zemlji i inostranstvu.
Banka posluje preko Centrale sa sedi{tem u Bijeljini i 11 filijala koje su locirane u Bijeljini, Banja Luci, Srpskom
Sarajevu, Zvorniku, Br~kom, Trebinju, Doboju, Sarajevu, Srbinju, Ljubu{ki i Tuzli.
Poslovi Banke podeljeni su po odeljenjima i sektorima.
Na dan 31.12.2003. godine Banka je imala 297 radnika (31.12.2002.godine 231 radnik).
^lanom 90. stav 3. Zakona o bankama Republike Srpske, odnosno Odlukom o minimalnim standardima za upravljanje
kapitalom banaka, propisan je minimalni koeficijent adekvatnosti kapitala od 12% i na~in obra~una istog. Na dan
31.12.2003. godine, koeficijent adekvatnosti kapitala Banke iznosio je 20,49% (31.12.2002. godine - 19,55%).
Nov~ani deo akcionarskog kapitala Banke iznosi KM 17.001 hiljada i isti je usagla{en sa minimalnim iznosom
nov~anog dela akcionarskog kapitala propisanog Zakonom o bankama Republike Srpske od KM 15.000 hiljada.
napomena 1
napomena 2
Osnovne informacije
Kapital i adekvatnost kapitala
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Nova Banka a.d., Bijeljina (hereinafter referred to as: the Bank) is the legal successor of Eksim Banka a.d., Bijeljina,
established by the Decision on Establishment of the Bank from October 1992, and registered with the Court Register by
the Decision of the Commercial Court in Bijeljina No. Fi.-292/92 from November of the same year. Pursuant to the
Decision of the Commercial Court in Bijeljina No. Fi.-352/94 from July 1994, the Bank has changed its name to
Eksport-Import banka a.d., Bijeljina, and as per the Decision of the Commercial Court in Bijeljina No. Fi.-598/99 (from
June 17, 1999), the Bank officially recorded the change of its name into Nova banka a.d., Bijeljina.
On 7 June 2002, the Banking Agency of Republika Srpska issued to the Bank a decision on performing banking
activities no, 05-452-5/200, a decision on carrying out domestic traffic payment operations for low risk transactions
no, 05-683-2/2000 dated 09 June 2000, as well as a decision no 05-684-6/2000 dated 14 July 2000 on carrying out
domestic traffic payment operations for medium risk transactions.
In December 2002, the Bank's Assembly brought a Decision on the status change by acquisition of Agroprom banka
a.d. Banja Luka.
By taking over Agroprom banka a.d. Banja Luka, the total share capital of the Bank at 1 January 2003, was increased
from CM 11.388 thousand to CM 15.001 thousand. The executed status change and increase of the Bank's share
capital were registered In the Commercial Court in Bijeljina as of 31 December 2002.
As of 1 January 2003, Agroprom banka a.d. Banja Luka operates as the Bank's branch in Banja Luka, and the financial
statements of the Bank include the consolidated opening balances of the Bank and Agroprom banka a.d. Banja Luka.
The Bank's main activities include deposits, loan activities with legal entities and individuals, issuing of guarantees
and payment transaction services in the country and abroad.
The Bank operates through its Headquarter in Bijeljina and 11 braches located in Bijeljina, Banja Luka, Srpsko
Sarajevo, Zvornik, Br~ko, Trebinje, Doboj, Sarajevo, Srbinje, Ljubu{ka and Tuzla.
The Bank's operations are organised in departments and sectors.
As of 31 December 2003, the Bank had 297 employees (31 December 2002 231 employees).
Pursuant to the Article 90, paragraph of the Law on Banks of the Republika Srpska, i.e. the Decision on minimum
standards for managing the banks equity, the minimal prescribed capital adequacy ratio is 12%. The aforementioned
Decision also prescribes the method of calculating the capital adequacy ratio. As of 31 December 2003, the Bank's
capital adequacy ratio was 20,49% (31 December 2002 - 19,55%).
The Bank's monetary share capital amounts to CM 17.001 thousand and it is reconciled with the minimal monetary
share capital prescribed by the Law on banks of Republika Srpska, amounting to CM 15.000 thousand.
note 1
note 2
General Information
Capital Adequacy
Saglasno Zakonu o ra~unovodstvu Republike Srpske, poslovne knjige i finansijski izve{taji se sastavljaju u skladu sa
ra~unovodstvenim standardima koji se uskla|uju sa Me|unarodnim ra~unovodstvenim standardima (MRS).
Na osnovu Zakona o ra~unovodstvu Republike Srpske, Izvr{ni odbor Saveza ra~unovo|a i revizora Republike Srpske
je do 31.12.2003. godine aktivirao sledeæe ra~unovodstvene standarde, ~ija je primena obavezuju}a prilikom
sastavljanja finansijskih izve{taja za godinu koja se zavr{ava na dan 31.12.2003.godine:
Pored pomenutih standarda Izvr{ni odbor Saveza ra~unovo|a i revizora Republike Srpske je doneo Privremene
ra~unovodstvene standarde koji }e se primenjivati do potpune primene svih ra~unovodstvenih standarda koji su u
potpunosti usagla{eni sa Me|unarodnim ra~unovodstvenim standardima. Glavna odstupanja privremenih
ra~unovodstvenih standarda u odnosu na Me|unarodne ra~unovodstvene standarde su:
Porez na dobit se utvr|uje na osnovu lokalnih poreskih propisa koji ne poznaju privremene razlike i shodno tome ne
priznaju razgrani~enja potra`ivanja niti razgrani~ene obaveze po osnovu poreza na dobit. Ova ra~unovodstvena
politika nije u skladu sa RS RS 12 - Porez na dobit.
Kako ne postoji dovoljno tr`i{no iskustvo, stabilnost i likvidnost kod kupovine i prodaje kredita i ostale finansijske
aktive ili pasive, a zvani~ne tr`i{ne informacije nisu u svakom trenutku raspolo`ive, nisu primenjeni MRS 32
Finansijski instrumenti: Obelodanjivanje i prikazivanje i RS RS 39- Finansijski instrumenti: Priznavanje i
odmeravanje.
Rezervisanje po osnovu nenaplativih potra`ivanja za kredite, kamate i naknade nije odbijeno od ukupnog iznosa
odgovaraju}ih sredstava, ve} je prikazano u okviru pozicije rezerva za potencijalne kreditne i druge gubitke. Ova
ra~unovodstvena politika nije u skladu sa RS RS 30 - Obelodanjivanje u finansijskim izve{tajima banaka i sli~nih
finansijskih institucija.
napomena 3Osnova za sastavljanje finansijskih izve{taja
· RS RS 1 Predstavljanje - prezentacija finansijskih izve{taja· RS RS 2 Zalihe· RS RS 4 Amortizacija· RS RS 7 Izve{taj o nov~anim tokovima· RS RS 8 Neto dobitak ili gubitak perioda, osnovne gre{ke i promene ra~unovodstvenih politika· RS RS 10 Doga|aji nakon dana bilansiranja· RS RS 14 Izve{tavanje po segmentima· RS RS 16 Nekretnine, postrojenja i oprema· RS RS 17 Lizing· RS RS 18 Prihodi· RS RS 20 Ra~unovodstvo dr`avnih donacija i obelodanjivanje dr`avne pomo}i· RS RS 22 Poslovne kombinacije· RS RS 23 Tro{kovi pozajmljivanja· RS RS 24 Obelodanjivanje o povezanim stranama· RS RS 36 Imparitet-obezvre|enje sredstava · RS RS 37 Rezervisanja, potencijalne obaveze i potencijalna sredstva· RS RS 38 Nematerijalna - neopipljiva sredstva
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In accordance with the Law on Accounting of Republika Srpska, the Bank's books and financial statements are
prepared in accordance with accounting standards that are reconciled with International Financial Reporting
Standards (IFRS).
According to the Law on accounting of Republika Srpska, the Executive Board of the Association of Accountants and
Auditors in Republika Srpska, has activated the following accounting standards as from 31 December 2003, whose
application is mandatory for preparation of financial statements for the year ended 31 December 2003:
Apart from the aforementioned standards, the Executive Board of the Association of Accountants and Auditors of
Republika Srpska has brought Temporary Accounting Standards that are to be applied untill the full implementation of
accounting standards that are reconciled with IFRS in full. The main deviations of the Temporary Accounting
Standards compared to IFRS are:
Income tax is determined according to the local tax regulations that do not recognise temporary differences, and
accordingly, no deferred income tax assets and liabilities are recognised. This accounting policy is not in accordance
with RS RS 12 Income Taxes.
Due to insufficient market experience, stability and liquidity at purchase and sale of loans and other financial assets or
liabilities, as well as the fact that official market information are not available at every moment, IAS 32 Financial
Instruments: Disclosure and Presentation as well as RS RS 39 Financial Instruments: Recognition and Measurement,
have not been applied.
Provision for bad and doubtful loans, interests and fees and commissions have not been deducted from the total
amount of related assets, but it is disclosed as Provision for possible loan losses and other losses. This accounting
policy is not in accordance with RS RS 30 Disclosures in the Financial Statements of Banks and Similar Financial
Institutions.
note 3Basis For Preparation Of The Financial Statements
· RS RS 1 Presentation of Financial Statements· RS RS 2 Inventories· RS RS 4 Depreciation· RS RS 7 Cash Flow Statements· RS RS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies· RS RS 10 Events After the Balance Sheet Date· RS RS 14 Segment Reporting· RS RS 16 Property, Plant and Equipment· RS RS 17 Leases· RS RS 18 Revenue· RS RS 20 Accounting for Government Grants and Disclosure of Government Assistance· RS RS 22 Business Combinations· RS RS 23 Borrowing Cost· RS RS 24 Related Party Disclosures· RS RS 36 Impairment of Assets · RS RS 37 Provisions, Contingent Liabilities and Contingent Assets· RS RS 38 Intangible Assets
Prihodi i rashodi od kamata se u bilansu uspeha evidentiraju u periodu na koji se odnose, u skladu sa na~elom
uzro~nosti prihoda i rashoda i uslovima iz obligacionog odnosa, koji su definisani ugovorom izme|u Banke i
komitenta.
U skladu sa Odlukom o upravljanju kreditnim rizikom Banka je du`na da suspenduje ve} obra~unatu nenapla}enu
kamatu i obustavi dalji obra~un kamate po nekvalitetnoj aktivi (kategorije C, D i E) odnosno da obra~un kasnije
dospele kamate po istom osnovu vodi u svojim vanbilansnim evidencijama. Na dan 31.12.2003.godine Banka je
suspendovala kamatu za sve komitente klasifikovane u nekvalitetnu aktivu.
Prihodi od naknada sadr`e naknade po osnovu obavljanja poslova platnog prometa sa inostranstvom, naknade po
osnovu obavljanja unutra{njeg platnog prometa i druge vrste naknada za izvr{ene bankarske usluge.
Transakcije u stranoj valuti prera~unavaju se u KM po kursu na dan transakcije.
Sredstva i obaveze iskazane u stranoj valuti prera~unate su u KM po zvani~nom kursu koji je va`io na dan bilansa
stanja. Kursne razlike nastale kao rezultat prera~unavanja iskazane su u bilansu uspeha kao pozitivne i negativne
kursne razlike.
Na dan bilansa stanja krediti su prikazani po nominalnoj vrednosti glavnice umanjene za otpisana potra`ivanja.
Otpis potra`ivanja vr{i se za potra`ivanja klasifikovana u kategoriju E, odnosno za koje Banka oceni da su nenaplativa
(Napomena 4d).
U skladu sa Odlukom o minimalnim standardima za upravljanje kreditnim rizikom i klasifikaciju aktive banaka, Banka
obra~unava i u poslovnim knjigama evidentira rezervisanje za potencijalne kreditne i druge gubitke.
Rezervisanje za potencijalne kreditne i druge gubitke zasnovano je na oceni rizika plasmana po kreditima, kamatama i
naknadama, kao i oceni rizika po osnovu ostale rizi~ne bilansne aktive i vanbilansnih pozicija.
U proceni ukupne izlo`enosti kreditnom riziku, Banka uzima u obzir slede}e faktore:
- Analiza prethodnog iskustva vezanog za servisiranje obaveza;
- Procena finansijskog polo`aja komitenta;
- Procena vrednosti instrumenata obezbe|enja naplate.
U zavisnosti od stepena procene rizika, bilansna potra`ivanja i vanbilansne pozicije klasifikuju se u slede}e kategorije:
- Kategorija A - Dobra aktiva
- Kategorija B - Aktiva sa posebnom namenom
- Kategorija C - Substandardna aktiva
- Kategorija D - Sumnjiva aktiva i
- Kategorija E - Gubitak.
napomena 4Pregled osnovnih ra~unovodstvenih politika
a) prihodi i rashodi od kamata i naknada
b) prera~un sredstava i transakcije u stranoj valuti
c) krediti
d) rezervisanje za potencijalne kreditne i druge gubitke
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Interest income and expense are recognised on an accrual basis, which is in accordance with the principle of matching
the income and expenses and obligatory terms defined by the Contract signed between the Bank and the customer.
Pursuant to the Decision on managing the credit risk, the Bank is obliged to suspend the calculated interest
receivables and to suspend accruing interest on assets classified as risk assets (categories C, D and E), i.e. to record
the calculated overdue interest on the same basis in off-balance sheet records. As of 31 December 2003, the Bank
suspended the interest for all customers for which the receivables were classified as risk assets.
Fee and commission income consist of fees in respect of international and local payment transaction services and
other fees for banking services.
Foreign currency transactions are translated into CM at the official rate prevailing on the transaction date.
Assets and liabilities denominated in foreign currency are translated into CM at the official exchange rate prevailing at
the balance sheet date. Gains and losses resulting from foreign currency translation are included in the income
statement as foreign exchange gains and losses.
At the balance sheet date, all loans were stated at the principal amount outstanding, net of any amounts written off.
Write off of receivables is carried out for receivables classified into category E, i.e. for the receivables whose collection
is considered highly uncertain (Note 4d).
In accordance with the Decision on minimum standards for management of credit risk and classification of banks'
assets, the Bank calculates and records in its books a provision for possible loan losses and other losses.
Provision for possible loan losses and other losses is based on estimation of risk related to collectibility of loans,
interest and fees receivables, as well as other risk-bearing balance sheet assets and contingencies and commitments.
In the estimation of the total credit risk exposure, the Bank considers the following factors:
- The analysis of previous experience regarding settlement of liabilities;
- Estimation of the clients' financial position;
- Estimation of the collaterals' value.
Depending on the risk exposure estimates, balance sheet receivables and off-balance sheet items are classified into
following categories:
- Category A - Pass
- Category B - Watch
- Category C - Substandard
- Category D - Doubtful, and
- Category E - Loss
note 4Significant Accounting Policies
a) Interest and Fee and Commission income and expense
b) Foreign currency translation
c) Loans and advances
d) Provision for bad and doubtful debts and other losses
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Minimalni propisani procenat koji je Banka du`na da primenjuje pri formiranju rezerve za svaku kategoriju dat je u
slede}em pregledu:
- Kategorija A - Dobra aktiva 2%
- Kategorija B - Aktiva sa posebnom namenom 5% - 15%
- Kategorija C - Substandardna aktiva 16% - 40%
- Kategorija D - Sumnjiva aktiva 41% - 60%
- Kategorija E - Gubitak 100%
Rezerve formirane na potra`ivanja klasifikovana u kategoriju A predstavljaju Op{te rezerve za kreditne gubitke. Rezerve
formirane na potra`ivanja klasifikovana u kategorije B, C, D i E ~ine Posebne rezerve za kreditne gubitke.
Na dan 31.12.2003. godine Banka je formirala op{te rezerve u visini od 2% za potra`ivanja klasifikovana u kategoriju
A. Posebne rezerve formirane su primenom slede}ih procenata na kategorije rizi~ne bilansne i vanbilansne aktive:
kategorija B 5% i 10%, kategorija C 28%, kategorija D 50% i kategorija E 100%.
U skladu sa navedenom Odlukom, Banka je du`na da sva potra`ivanja klasifikovana u kategoriju E, u celosti ili u iznosu
koji nije pokriven dokazanom realizacijom kolaterala u toku, otpi{e i isknji`i iz aktive, prenosom u vanbilansne
evidencije. Na dan 31.12.2003. godine Banka je isknji`ila iz aktive i prenela na vanbilansne pozicije sva potra`ivanja
klasifikovana u kategoriju E.
napomena 4Pregled osnovnih ra~unovodstvenih politika
d) rezervisanje za potencijalne kreditne i druge gubitke - NASTAVAK
Vrednost stalnih sredstava evidentirana je po nabavnoj vrednosti umanjenoj za akumuliranu ispravku vrednosti.
Amortizacija stalnih sredstava obra~unava se primenom proporcionalne metode, kojom se nabavna vrednost otpisuje
tokom procenjenog veka trajanja sredstava.
Oporezivanje dobiti se vr{i u skladu sa poreskim propisima Republike Srpske.
Porez na dobit obra~unava se u visini od 10% od iznosa oporezive dobiti utvr|ene u Poreskom bilansu. Oporeziva
dobit se utvr|uje uskla|ivanjem dobiti iskazane u bilansu uspeha za odre|ene prihode i rashode, na na~in predvi|en
poreskim propisima, i mo`e biti umanjena za odre`ene poreske olak{ice.
Poreski bilans podnosi se nadle`nim poreskim organima u roku od deset dana od zakonskog roka za podno{enje
godi{njih finansijskih izve{taja. Kona~nu obavezu po osnovu poreza na dobit utvr|uje re{enjem nadle`ni poreski
organ u rokovima propisanim zakonom.
Obra~un amortizacije se ne vr{i za osnovna sredstva u pripremi. Obra~un amortizacije na stalna sredstva po~inje kada
se ista sredstva stave u upotrebu.
e) stalna sredstva
f) porez na dobit
Primenjene godi{nje stope amortizacije su slede}e:
1. Nematerijalna sredstva
2. Gra|evinski objekti
3. Kompjuteri
4. Motorna vozila
5. Ostala oprema i kanc. namje{taj
20%
20%
1,3%
12,5%
10 - 16,5%
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The minimal prescribed percentage that the Bank is obliged to apply while making provision for each of the above
categories is as follows:
- Category A - Pass 2%- Category B - Watch 5% - 15%- Category C - Substandard 16% - 40%- Category D - Doubtful, and 41% - 60%- Category E - Loss 100%
Provision for receivables classified into category A represent General provision for loan losses. Provision for
receivables classified into categories B, C, D and E represent Specific provision for loan losses.
As of 31 December 2003, the Bank made general provision of 2% for all receivables classified into category A. Specific
provision was made by applying the following percentages for categories of risk-bearing balance sheet and off-
balance sheet assets: category B 5% and 10%, category C 28%, category D 50% and category E 100%.
In accordance with the aforementioned Decision, the Bank is obliged to write off or transfer out of the books all
receivables classified into category E, in full or in the amount not covered by collaterals, by transferring them to off-
balance sheet records. As of 31 December 2003, the Bank wrote off from assets all receivable classified into category
E, and transferred them to off-balance items.
note 4Significant Accounting Policies
d) Provision for bad and doubtful debts and other losses - CONTINUED
Property and equipment are valued at their cost less accumulated depreciation. Depreciation of property and
equipment is provided on the straight-line method, by applying the prescribed rates, over the estimated useful lives of
assets, which is applied on the purchase cost representing the principal. Depreciation of property and equipment is
provided on a straight-line method over the estimated useful lives of assets.
Income tax is calculated in accordance with tax regulations of Republika Srpska.
Income tax is payable at 10% of the taxable income reported in Tax return. The taxable income represents profit
reported in the income statement adjusted for certain income and expenses, as prescribed by the tax regulations, and it
could be reduced for certain tax relieves.
Tax return is submitted to tax authorities no later than 10 days after the closing date for submission of annual financial
statements. The final amount of income tax payable is determined by a Decision of the tax authorities, within the time
frames prescribed by the Law.
Assets in course of construction are not depreciated. Depreciation on these assets will begin when the related assets
are put into use.
e) Property and Equipment
f) Income tax
The applied annual depreciation rates are as follows:
1. Intangible assets
2. Buildings
3. Computers
4. Vehicles
5. Other equipment and office furniture
20%
20%
1,3%
12,5%
10 - 16,5%
rev i zorsk i i zve{ ta j / 62
u hiljadama KM
Prihodi od kamata i sli~ni prihodi
Rashodi od kamata i sli~ni rashodi
UKUPNO
Prihodi i rashodi od kamata prikazani su po vrstama plasmana i odgovaraju}ih
izvora, na slede}i na~in:
Banke
Privreda
Javni sektor
Stanovni{tvo
Ostali komitenti
UKUPNO
20032003
20032003
PrihodiPrihodi PrihodiPrihodiRashodiRashodi RashodiRashodi
20022002
8.117
(1.270)
6.847
8.117
(1.270)
6.847
56
6.363
5
1.504
189
8.117
56
6.363
5
1.504
189
8.117
58
5.167
-
188
316
5.729
58
5.167
-
188
316
5.729
6.8476.847 7.8617.861
20022002
5.729
(868)
4.861
5.729
(868)
4.861
155
188
197
403
327
1.270
155
188
197
403
327
1.270
32
116
2
577
141
868
32
116
2
577
141
868
p r i h o d i i r a s h o d i o d k a m a t a
Kamate na kredite, hartije od vrednosti i depozite:
NETO PRIHOD OD KAMATA
napomena 5
aud i tor 's repor t / 63
u thousands of BAM
Interest income and similar income
Interest expense and similar expenses
TOTAL
Interest income and expense, analysed by types of placements and related
sources, are as follows:
Banks
Industry
Public domain
Citizens
Other customers
TOTAL
20032003
20032003
IncomeIncome IncomeIncomeExpenseExpense ExpenseExpense
20022002
8.117
(1.270)
6.847
8.117
(1.270)
6.847
56
6.363
5
1.504
189
8.117
56
6.363
5
1.504
189
8.117
58
5.167
-
188
316
5.729
58
5.167
-
188
316
5.729
6.8476.847 7.8617.861
20022002
5.729
(868)
4.861
5.729
(868)
4.861
155
188
197
403
327
1.270
155
188
197
403
327
1.270
32
116
2
577
141
868
32
116
2
577
141
868
i n t e r e s t i n c o m e a n d e x p e n s e
Interest on loans, securities and deposits:
NET INTEREST INCOME
note 5
rev i zorsk i i zve{ ta j / 64
u hiljadama KM
Naknade po kreditima
Naknade po vanbilansnim pozicijama
Naknade po nostro i loro doznakama
Naknade za obavljanje unutra{njeg platnog prometa
Ostale naknade
Pozitivne kursne razlike
Prihodi iz poslova trgovanja
Ostali operativni prihodi
UKUPNO
Ostale operativne prihode ~ine:
Prihodi od ukidanja rezervisanja (Napomena 15)
Napla}ena otpisana potra`ivanja
Prihodi od zakupnine
Ostali operativni prihodi
UKUPNO
20032003
982
1.260
1.885
3.724
907
2.318
272
3.081
14.429
982
1.260
1.885
3.724
907
2.318
272
3.081
14.429
2.084
532
218
247
3.081
2.084
532
218
247
3.081
20022002
422
498
2.583
4.207
1.269
2.546
30
678
12.233
422
498
2.583
4.207
1.269
2.546
30
678
12.233
-
603
-
75
678
-
603
-
75
678
o p e r a t i v n i p r i h o d i
napomena 6
aud i tor 's repor t / 65
in thousands of BAM
Fee and commission for loans
Fee and commission for off-balance sheet items
Fee and commission for nostro and loro accounts
Fee and commission for local payment transaction services
Other fee and commission
Foreign exchange gains
Trade income
Other operating income
TOTAL
Other operating income consists of:
Reversal of provision (Note 15)
Recovery of receivables previously written off
Rents
Other operating income
TOTAL
20032003
982
1.260
1.885
3.724
907
2.318
272
3.081
14.429
982
1.260
1.885
3.724
907
2.318
272
3.081
14.429
2.084
532
218
247
3.081
2.084
532
218
247
3.081
20022002
422
498
2.583
4.207
1.269
2.546
30
678
12.233
422
498
2.583
4.207
1.269
2.546
30
678
12.233
-
603
-
75
678
-
603
-
75
678
o p e r a t i n g i n c o m e
note 6
rev i zorsk i i zve{ ta j / 66
napomena 7
u hiljadama KM
Tro{kovi rezervisanja (Napomena 15)
Ostali poslovni i direktni tro{kovi
UKUPNO
Ostali poslovni i direktni tro{kovi obuhvataju:
Negativne kursne razlike
Ostale naknade i provizije
Naknade za obavljanje platnog prometa
UKUPNO
20032003
2.685
2.003
4.688
2.685
2.003
4.688
1.230
565
208
2.003
1.230
565
208
2.003
20022002
2.392
1.687
4.079
2.392
1.687
4.079
952
579
156
1.687
952
579
156
1.687
p o s l o v n i i d i r e k t n i r a s h o d i
aud i tor 's repor t / 67
note 7
in thousands of BAM
Provisions (Note 15)
Other operating and direct expenses
TOTAL
Other operating and direct expenses include:
Foreign exchange losses
Other fees and commissions
Fees and commissions for payment transaction services
TOTAL
20032003
2.685
2.003
4.688
2.685
2.003
4.688
1.230
565
208
2.003
1.230
565
208
2.003
20022002
2.392
1.687
4.079
2.392
1.687
4.079
952
579
156
1.687
952
579
156
1.687
o p e r a t i n g a n d d i r e c t e x p e n s e
rev i zorsk i i zve{ ta j / 68
napomena 8
u hiljadama KM
Tro{kovi plata i doprinosa
Tro{kovi poslovnog prostora fiksne aktive i re`ije
Ostali operativni tro{kovi
UKUPNO
Tro{kove poslovnog prostora, fiksne aktive i re`ije ~ine:
Tro{kovi materijala
Tro{kovi proizvodnih usluga
Amortizacija (Napomena 12)
Nematerijalni tro{kovi
Tro{kovi poreza
Tro{kovi doprinosa
Ostali tro{kovi
UKUPNO
20032003
5.664
7.558
526
13.748
5.664
7.558
526
13.748
996
3.004
1.312
1.366
805
75
-
7.558
996
3.004
1.312
1.366
805
75
-
7.558
20022002
3.915
6.393
368
10.676
3.915
6.393
368
10.676
791
2.445
653
1.685
760
56
3
6.393
791
2.445
653
1.685
760
56
3
6.393
o p e r a t i v n i r a s h o d i
aud i tor 's repor t / 69
note 8
in thousands of BAM
Salaries and contributions
Business premises and fixed assets
Other operating expense
TOTAL
Business premises and fixed assets expenses include:
Material
Production services
Depreciation (Note 12)
Non-material expenses
Taxex
Contributions
Other
TOTAL
20032003
5.664
7.558
526
13.748
5.664
7.558
526
13.748
996
3.004
1.312
1.366
805
75
-
7.558
996
3.004
1.312
1.366
805
75
-
7.558
20022002
3.915
6.393
368
10.676
3.915
6.393
368
10.676
791
2.445
653
1.685
760
56
3
6.393
791
2.445
653
1.685
760
56
3
6.393
o p e r a t i n g e x p e n s e
rev i zorsk i i zve{ ta j / 70
napomena 9
u hiljadama KM
Dobit poslovne godine
Kamate zbog neblagovremeno pla}enih poreza, doprinosa i dr. javnih da`bina
Nov~ane kazne i penali
Poreska osnovica
Umanjenje poreske osnovice za ulaganje u osnovna sredstva
Umanjena poreska osnovica
Poreska stopa
Obra~unati porez
Pla}ene akontacije
Iznos poreza za uplatu/(povra}aj)
Banka je u zakonski propisanom roku podnela nadle`nim poreskim organima
Poreski bilans za period od 01.01. do 31.12.2003. godine.
20032003
2.840
6
15
2.861
2.840
6
15
2.861
(807)
2.054
10%
205
(807)
2.054
10%
205
(166)
39
(166)
39
20022002
2.339
21
6
2.366
2.339
21
6
2.366
(1.399)
967
10%
97
(1.399)
967
10%
97
(131)
(34)
(131)
(34)
p o r e z n a d o b i t
aud i tor 's repor t / 71
note 9
in thousands of BAM
Profit for the year
Penality interest for taxes, contributions and other public duties
Cash fines and penalties
Taxable basis
Deduction for investments in property and equipment
Deductet taxable basis
Tax rate
Tax
Advances paid
Tax liability/(receivables)
The Bank submitted to the tax authorities its Tax return for the period 1 January-
31 December 2003 within the deadlines determined by the Law.
20032003
2.840
6
15
2.861
2.840
6
15
2.861
(807)
2.054
10%
205
(807)
2.054
10%
205
(166)
39
(166)
39
20022002
2.339
21
6
2.366
2.339
21
6
2.366
(1.399)
967
10%
97
(1.399)
967
10%
97
(131)
(34)
(131)
(34)
i n c o m e t a x
rev i zorsk i i zve{ ta j / 72
napomena 10
u hiljadama KM
Blagajna u doma}oj valuti
Blagajna u stranoj valuti
Devizni ra~uni kod inostranih banaka
Kratkoro~na oro~ena sredstva
^ekovi u stranoj valuti
Sredstva kod Centralne banke
UKUPNO
Banka na dan 31.12. ima devizne ra~une kod slede}ih inostranih banaka:
Deutche Bank AG, Frankfurt
ABABANKA d.d, Ljubljana
Bankers Trust Company NY
Nova Banka a.d. Beograd
Ostale banke
UKUPNO
Banka je du`na da na ra~unu rezervi kod Centralne banke dr`i sredstva radi ispunjenja
obavezne rezerve u nivou i na na~in utvr|en Odlukom o utvr|ivanju i odr`avanju
obaveznih rezervi i utvr|ivanju naknade za iznos rezerve (Slu`beni Glasnik Republike
Srpske broj 41/2003.).
Osnovicu za obra~un obavezne rezerve ~ine depoziti i pozajmljena sredstva u
konvertibilnim markama i stranoj valuti. Obavezna rezerva se obra~unava prema stanju
tih sredstava na kraju svakog radnog dana u toku obra~unskog perioda (deset
kalendarskih dana) koji prethodi periodu odr`avanja. U skladu sa pomenutom Odlukom,
stopa obavezne rezerve koju primenjuje Centralna banka za obra~un obavezne rezerve
iznosi 5% (u 2002. godini i za period od 01.01.-31.05.2003. godine - 10%).
Centralna Banka pla}a naknadu Banci na ukupan iznos obavezne rezerve po stopi koja se
utvr|uje na osnovu proseka kamatnih stopa koje je u istom periodu na tr`i{tu ostvarila
Centralna banka na "overnight" depozite.
31.12.03.31.12.03.
3.539
2.868
18.066
-
36
20.052
44.561
3.539
2.868
18.066
-
36
20.052
44.561
16.547
618
315
2
584
18.066
16.547
618
315
2
584
18.066
31.12.02.31.12.02.
4.470
4.691
3.454
188
91
4.448
17.342
4.470
4.691
3.454
188
91
4.448
17.342
1.869
386
630
480
89
3.454
1.869
386
630
480
89
3.454
nov~ana sredstva i ra~uni depozita
kod depozitnih institucija
Devizni ra~uni kod inostranih banaka
Sredstva kod Centralne Banke
aud i tor 's repor t / 73
note 10
u housands of BAM
Cash in hand - BAM
Cash in hand - foreign currencies
Foreign currency accounts with foreign banks
Short-term time deposits
Checks denominated in foreign currency
Balances with the Central bank
TOTAL
As of 31 December the Bank had foreign currency accounts with the following foreign banks:
Deutche Bank AG, Frankfurt
ABABANKA d.d, Ljubljana
Bankers Trust Company NY
Nova Banka a.d. Beograd
Other banks
TOTAL
The Bank is obliged to maintain an obligatory reserve on the account with the Central
bank, in the level and on the manner defined by the Decision on determining and
maintaining obligatory reserves and determining fee for obligatory reserve amount (The
Official Gazette of Republika Srpska No. 41/2003.).
Deposits and funds borrowed in BAM and foreign currencies represent the basis for
calculating the obligatory reserve. The obligatory reserve is calculated according to the
balances at the end of each working day during the period under consideration (ten
calendar days), which precedes the maintenance period. In line with the aforementioned
Decision, the obligatory reserve rate applied by the Central bank for calculating the
obligatory reserve is 5% (in 2002 and for the period 1 January 31 May 2003 10%).
The Central bank pays to the Bank interest on the total amount of the obligatory reserve at
the rate determined based on average interest rates that the Central bank carried out on the
market on overnight deposits during the same period.
31.12.03.31.12.03.
3.539
2.868
18.066
-
36
20.052
44.561
3.539
2.868
18.066
-
36
20.052
44.561
16.547
618
315
2
584
18.066
16.547
618
315
2
584
18.066
31.12.02.31.12.02.
4.470
4.691
3.454
188
91
4.448
17.342
4.470
4.691
3.454
188
91
4.448
17.342
1.869
386
630
480
89
3.454
1.869
386
630
480
89
3.454
cash and balances with
deposit institutions
Foreign currency accounts with foreign banks
Balances witn the Central Bank
rev i zorsk i i zve{ ta j / 74
napomena 11
u hiljadama KM
Kratkoro~ni krediti
KRATKORO^NI KREDITI
Dugoro~ni krediti
Javna i dr`avna preduze}a
Dospela potra`ivanja
Banke
UKUPNO
Privreda
Vlada i vladine institucije
Stanovni{tvo
Ostali komitenti
UKUPNO KRATKORO^NI KREDITI
DUGORO^NI KREDITI
Javna i dr`avna preduze}a
Privreda
Vlada i vladine institucije
Stanovni{tvo
Ostali komitenti
UKUPNO DUGORO^NI KREDITI
DOSPELA POTRA@IVANJA
Javna i dr`avna preduze}a
Banke
Privreda
Stanovni{tvo
Ostali komitenti
UKUPNO DOSPELA POTRA@IVANJA
UKUPNO KREDITI
31.12.03.31.12.03.
29.127
43.753
5.465
78.342
29.127
43.753
5.465
78.342
350
-
23.986
149
4.093
546
29.124
350
-
23.986
149
4.093
546
29.124
3.538
17.768
464
21.012
971
43.753
3.538
17.768
464
21.012
971
43.753
6262
248248
3.6593.659
462462
1.0341.034
5.4655.465
78.34278.342
31.12.02.31.12.02.
27.455
15.316
850
43.621
27.455
15.316
850
43.621
-
400
23.021
-
2.034
2.000
27.455
-
400
23.021
-
2.034
2.000
27.455
2.400
2.762
-
5.493
4.661
15.316
2.400
2.762
-
5.493
4.661
15.316
--
--
803803
4747
--
850850
43.62143.621
krediti i dospela potra`ivanja
a) Pregled po vrstama plasmana
b) Pregled po korisnicima kredita
aud i tor 's repor t / 75
note 11
in thousands of BAM
Short-term loans
SHORT-TERM LOANS
Long-term loans
Public and state-owned enterprises
Receivables due
Banks
TOTAL
Industry
Government and government institutions
Citizens
Other customers
TOTAL SHORT-TERM LOANS
LONG-TERM LOANS
Public and state-owned enterprises
Industry
Government and government institutions
Citizens
Other customers
TOTAL LONG-TERM LOANS
RECEIVABLES DUE
Public and state-owned enterprises
Banks
Industry
Citizens
Other customers
TOTAL RECEIVABLES DUE
TOTAL LOANS
31.12.03.31.12.03.
29.127
43.753
5.465
78.342
29.127
43.753
5.465
78.342
350
-
23.986
149
4.093
546
29.124
350
-
23.986
149
4.093
546
29.124
3.538
17.768
464
21.012
971
43.753
3.538
17.768
464
21.012
971
43.753
6262
248248
3.6593.659
462462
1.0341.034
5.4655.465
78.34278.342
31.12.02.31.12.02.
27.455
15.316
850
43.621
27.455
15.316
850
43.621
-
400
23.021
-
2.034
2.000
27.455
-
400
23.021
-
2.034
2.000
27.455
2.400
2.762
-
5.493
4.661
15.316
2.400
2.762
-
5.493
4.661
15.316
--
--
803803
4747
--
850850
43.62143.621
loans and overdue receivables
a) Analysis by types of placements
b) Analysis by types of customers
rev i zorsk i i zve{ ta j / 76
napomena 11 - nastavak
u hiljadama KM
Stanje na dan 01.01.2002. godine
Pove}anja
Novi plasmani
Smanjenja
Prenos na dospela potra`ivanja
Otplate kredita
Otpisani krediti
Stanje na dan 31.12.2002. godine
Stanje na dan 31.12.2003. godine
Pove}anja
Korekcija po~etnog stanja - preuzimanje kredita Agroprom banke
Novi plasmani
Smanjenja
Prenos na dospela potra`ivanja
Otplate kredita
Otpisani krediti
Stanje na dan 31.12.2003. godine
krediti i dospela potra`ivanja
c) Promene na kreditima i dospelim potra`ivanjima u toku godine
Dana 29.08.2003.godine Banka je zaklju~ila Ugovor sa organizacijom USAID o kupovini
kreditnog portfolia koji je prethodnih godina USAID plasirao pravnim licima preko Banke
kao banke-agenta.
Kupovina kreditnog portfolia izvr{ena je sa stanjem na dan 30.04.2003. godine.
Nominalna vrednost glavnice kredita na dan 30.04.2003.godine iznosila je KM 13.373
hiljada. Banka je kupila kreditni portfolio za iznos od KM 4.825 hiljada i to tako {to je iznos
od KM 2.895 hiljada pla}en u avgustu 2003. godine, dok je za preostali iznos od KM
1.930 hiljada zaklju~en Ugovor o subordiniranom kreditu na rok od 15 godina.
Razlika izme|u nominalne i kupljene vrednosti kreditnog portfolia u iznosu od KM 8.548
iskazana je kroz rezerve za potencijalne kreditne i druge gubitke (Napomena 15).
Kratk.
krediti
Kratk.
krediti
Dospela
potra`iv.
Dospela
potra`iv.
Dugor.
krediti
Dugor.
krediti UkupnoUkupno
18.49418.494
56.48156.481
(1.146)(1.146)
(45.256)(45.256)
(1.118)(1.118)
27.45527.455
2.4542.454
51.33151.331
(16.586)(16.586)
(33.291)(33.291)
(2.239)(2.239)
29.12429.124
27.45527.455
--
--
1.1931.193
(323)(323)
(20)(20)
850850
457457
--
20.90120.901
(16.743)(16.743)
--
5.4655.465
850850
3.7273.727
16.37116.371
(47)(47)
(4.735)(4.735)
--
15.31615.316
6.2986.298
42.61842.618
(4.315)(4.315)
(11.937)(11.937)
(4.227)(4.227)
43.75343.753
15.31615.316
22.22122.221
72.85272.852
--
(50.314)(50.314)
(1.138)(1.138)
43.62143.621
9.2099.209
93.94993.949
--
(61.971)(61.971)
(6.466)(6.466)
78.34278.342
43.62143.621
aud i tor 's repor t / 77
note 11 - continued
in thousands of BAM
Balance at 1 January 2002
Increases
New placements
Decreases
Transfer to receivables due
Repayment of loans
Write off of loans
Balance ar 31 December 2002
Balance at 1 January 2003
Increases
Adjustment to the opening balance - takeover of Agroprom banka's loans
New placements
Desreases
Transfer to receivables due
Repayment of loans
Write off of loans
Balance at 31 December 2003
loans and overdue receivables
c) movements on loans and overdue receivables during the year
On 29 August 2003, the Bank signed an Agreement with USAID on purchase of loan
portfolio that USAID placed during the previous years to legal entities with the Bank acting
as the Agent.
The aforementioned purchase of the loan portfolio was carried out with the balance on 30
April 2003. The nominal value of the loan principal as at 30 April 2003 amounted to BAM
13.373 thousand. The Bank purchased the loan portfolio for the amount of BAM 4.825
thousand, with the amount of BAM 2.895 thousand paid in August 2003, while the
remaining amount of BAM 1.930 thousand, was subject of an Agreement on subordinated
loan with maturity date of 15 years.
The difference between the nominal and purchased value of the loan portfolio amounting
to BAM 8.548, is recorded as provision for bad and doubtful debts and other losses (Note
15).
Short t.
loans
Short t.
loans
Receiva-
bles due
Receiva-
bles due
Long t.
loans
Long t.
loans TotalTotal
18.49418.494
56.48156.481
(1.146)(1.146)
(45.256)(45.256)
(1.118)(1.118)
27.45527.455
2.4542.454
51.33151.331
(16.586)(16.586)
(33.291)(33.291)
(2.239)(2.239)
29.12429.124
27.45527.455
--
--
1.1931.193
(323)(323)
(20)(20)
850850
457457
--
20.90120.901
(16.743)(16.743)
--
5.4655.465
850850
3.7273.727
16.37116.371
(47)(47)
(4.735)(4.735)
--
15.31615.316
6.2986.298
42.61842.618
(4.315)(4.315)
(11.937)(11.937)
(4.227)(4.227)
43.75343.753
15.31615.316
22.22122.221
72.85272.852
--
(50.314)(50.314)
(1.138)(1.138)
43.62143.621
9.2099.209
93.94993.949
--
(61.971)(61.971)
(6.466)(6.466)
78.34278.342
43.62143.621
rev i zorsk i i zve{ ta j / 78
napomena 12
u hiljadama KM
Stanje na dan 01.01.2002. godine
Nova ulaganja
Korekcije po nalogu Agencije
Prenos sa avansa/aktiviranje
Rashodovanje
Stanje na dan 31.12.2002. godine
Stanje na dan 01.01.2003. godine
Korekcija po~. stanja - preuzimanje osn. sred. Agroprom banke
Nova ulaganja
Prodaja
Stanje na dan 31.12.2003. godine
Stanje na dan 01.01.2002. godine
Korekcije po nalogu Agencije
Amortizacija (Napomena 8)
Rashodovanje
Stanje na dan 31.12.2002. godine
Stanje na dan 01.01.2003. godine
Korekcija po~. stanja - preuzimanje osn. sred. Agroprom banke
Amortizacija (Napomena 8)
Prodaja
Stanje na dan 31.12.2003. godine
Na dan 31.12.2003. godine
Na dan 31.12.2002. godine
zemlji{tezemlji{tenemat.
ulaganjanemat.
ulaganjaposlovne
zgradeposlovne
zgrade
osnovnasredstva
u pripremi
osnovnasredstva
u pripremi UKUPNOUKUPNO
oprema iostala
sredstva
oprema iostala
sredstva
185185
--
--
580580
--
765765
765765
5.7225.722
229229
(939)(939)
5.7775.777
33
--
22
--
55
5
2.935
88
(359)
2.669
5
2.935
88
(359)
2.669
3.1083.108
760760
2.9012.901
1.8101.810
--
--
(9)(9)
4.7024.702
4.7024.702
1.6831.683
1.2081.208
(92)(92)
7.5017.501
604604
--
622622
(6)(6)
1.2201.220
1.220
851
1.097
(39)
3.129
1.220
851
1.097
(39)
3.129
4.3724.372
3.4823.482
--
--
--
--
--
--
--
2.7442.744
275275
--
3.0193.019
--
--
--
--
--
-
-
-
-
-
-
-
-
-
-
3.0193.019
--
3.8353.835
2.0592.059
(290)(290)
580580
(9)(9)
6.1756.175
6.1756.175
11.72511.725
2.1532.153
(1.031)(1.031)
19.02219.022
796796
(180)(180)
653653
(6)(6)
1.2631.263
1.263
3.970
1.312
(398)
6.147
1.263
3.970
1.312
(398)
6.147
12.87512.875
4.9124.912
--
--
--
--
--
--
749749
249249
(290)(290)
--
--
708708
--
1.2511.251
--
--
1.2511.251
708708
325325
441441
--
1.4741.474
--
--
--
--
--
189189
(180)(180)
2929
--
3838
-
-
-
-
-
-
-
-
-
-
38
184
127
-
349
38
184
127
-
349
1.2511.2511.1251.125
--670670
NABAVNA VREDNOST
ISPRAVKA VREDNOSTI
SADA[NJA VREDNOST
p o s l o v n i p r o s t o r
i o s t a l a f i k s n a a k t i v a
aud i tor 's repor t / 79
note 12
in thousands of BAM
Balance at 1 January 2002
Additions
Adjustments per Agency's request
Transfer from advances/activiting
Disposals
Balance at 31 December 2002
Balance at 1 January 2003
Adj. to the opening bal. - takeover of Agroprom banka's fixed assets
Additions
Sale
Balance at 31 December 2003
Balance at 1 january 2002
Adjustments per Agency's request
Depreciation (Note 8)
Disposal
Balance at 31 December 2002
Balance at 1 january 2003
Adj. to the opening bal. - takeover of Agroprom banka's fixed assets
Depreciation (Note 8)
Sale
Balance at 31 December 2003
At 31 December 2003
At 31 December 2002
landlandintangible
assetsintangible
assetsbusinessbuildingsbusinessbuildings
assets incourse of
contruction
assets incourse of
contruction TOTALTOTAL
equipm.and other
assets
equipm.and other
assets
185185
--
--
580580
--
765765
765765
5.7225.722
229229
(939)(939)
5.7775.777
33
--
22
--
55
5
2.935
88
(359)
2.669
5
2.935
88
(359)
2.669
3.1083.108
760760
2.9012.901
1.8101.810
--
--
(9)(9)
4.7024.702
4.7024.702
1.6831.683
1.2081.208
(92)(92)
7.5017.501
604604
--
622622
(6)(6)
1.2201.220
1.220
851
1.097
(39)
3.129
1.220
851
1.097
(39)
3.129
4.3724.372
3.4823.482
--
--
--
--
--
--
--
2.7442.744
275275
--
3.0193.019
--
--
--
--
--
-
-
-
-
-
-
-
-
-
-
3.0193.019
--
3.8353.835
2.0592.059
(290)(290)
580580
(9)(9)
6.1756.175
6.1756.175
11.72511.725
2.1532.153
(1.031)(1.031)
19.02219.022
796796
(180)(180)
653653
(6)(6)
1.2631.263
1.263
3.970
1.312
(398)
6.147
1.263
3.970
1.312
(398)
6.147
12.87512.875
4.9124.912
--
--
--
--
--
--
749749
249249
(290)(290)
--
--
708708
--
1.2511.251
--
--
1.2511.251
708708
325325
441441
--
1.4741.474
--
--
--
--
--
189189
(180)(180)
2929
--
3838
-
-
-
-
-
-
-
-
-
-
38
184
127
-
349
38
184
127
-
349
1.2511.2511.1251.125
--670670
COST
ACCUMULATED DEPRECIATION
NET BOOK VALUE
b u s i n e s s p r e m i s e s a n d o t h e r
p r o p e r t y a n d e q u i p m e n t
rev i zorsk i i zve{ ta j / 80
napomena 13
Na dan 31.12.2003. godine ukupna neto vrednost svih u~e{}a u kapitalu Banke u drugim
pravnim licima i subsidijarnim licima tih pravnih lica ne prelazi 20% osnovnog kapitala
Banke.
U~e{}a u kapitalu Nove Banke a.d. Beograd i Kosig Dunav Osiguranje d.d. Banja Luka
prelaze 5% osnovnog kapitala Banke i predstavljaju odbitnu stavku pri izra~unavanju
neto kapitala Banke.
Banka nema zna~ajan vlasni~ki interes u pravnim licima koja prelaze 5% osnovnog
kapitala Banke na dan 31.12.2003.godine (KM 17.905 hiljada).
u hiljadama KM
Nova Banka a.d., Beograd
Investicije u nekonsolidovana povezana praduze}a obuhvataju u~e{}a u
kapitalu kod slede}ih pravnih lica:
Kosig Dunav osiguranje d.d. Banja Luka
Banjalu~ka berza, Banja Luka
Kolos Osiguranje a.d. Beograd
Quality Nova, Bijeljina
Invest Nova a.d. Bijeljina
UKUPNO
31.12.03.31.12.03.
1.626
1.459
56
18
12
-
3.171
1.626
1.459
56
18
12
-
3.171
31.12.02.31.12.02.
1.626
-
56
18
12
228
1.940
1.626
-
56
18
12
228
1.940
investicije u nekonsolidovana
povezana preduze}a
aud i tor 's repor t / 81
note 13
The total net value of Bank's investments in share of other legal entities and subsidiaries of
those legal entities, as of 31 December 2003, does not exceed 20% of the Bank's share
capital.
Investment in shares of Nova Banka a.d. Beograd and Kosig Dunav Osiguranje d.d. Banja
Luka exceed 5% of the Bank's share capital and represents a deductible item in calculating
the net value of the Bank's shareholders' equity.
As of 31 December 2003, the Bank has no significant ownership interest in legal entities
that exceed 5% of the Bank's share capital (BAM 17.905 thousand).
In thousands of BAM
Nova Banka a.d., Beograd
Investments in non-consolidated related parties include investments
in share with the following legal entities:
Kosig Dunav osiguranje d.d. Banja Luka
Banjalu~ka berza, Banja Luka
Kolos Osiguranje a.d. Beograd
Quality Nova, Bijeljina
Invest Nova a.d. Bijeljina
TOTAL
31.12.03.31.12.03.
1.626
1.459
56
18
12
-
3.171
1.626
1.459
56
18
12
-
3.171
31.12.02.31.12.02.
1.626
-
56
18
12
228
1.940
1.626
-
56
18
12
228
1.940
investments in non-consolidated
related parties
rev i zorsk i i zve{ ta j / 82
napomena 14
U septembru 2001. godine Banka i Srpske po{te su zaklju~ili Ugovor o obavljanju
unutra{njeg platnog prometa kojim se reguli{e da }e Srpske po{te obavljati poslove
unutra{njeg prometa, uz odre|enu naknadu.
Na dan 31.12.2003. godine Banka je u poslovnim knjigama iskazala potra`ivanje od
Srpskih po{ta za isplate krajnjim korisnicima izvr{ene od strane Banke za koje Srpske
po{te do dana bilansa nisu uplatile sredstva Banci.
u hiljadama KM
Dospele kamate i naknade
Dospele kamate
Potra`ivanja za dospele kamate i naknade prema vrsti komitenata na dan 31.12.
prikazana su u slede}oj tabeli:
Potra`ivanje od Srpskih po{ta
Preduze}a
Dati avansi po drugim osnovama
Stanovni{tvo
Aktivna vremenska razgrani~enja
Ostali komitenti
Potra`ivanja za pla}ene kamate i naknade
Ukupno dospele kamate
Potra`ivanja po osnovu mat. vrednosti primljenih po osnovu naplate potra`ivanja
Dospele naknade
Potra`ivanja za pretpla}en porez
Banke
Potra`ivanja za pla}ene obaveze po akreditivima
Preduze}a
Zalihe
Stanovni{tvo
Ostala potra`ivanja iz poslovnih odnosa
Ukupno dospele naknade
UKUPNO
UKUPNO DOSPELE KAMATE I NAKNADE
31.12.03.31.12.03.
1.554
1.037
769
378
26
19
18
13
53
857
4.724
1.554
1.037
769
378
26
19
18
13
53
857
4.724
792792
8989
3232
913913
1515
625625
11
641641
1.5541.554
31.12.02.31.12.02.
979
962
290
528
-
123
37
-
22
359
3.300
979
962
290
528
-
123
37
-
22
359
3.300
598598
4343
33
644644
--
334334
11
335335
979979
ostala aktiva
dospele kamate i naknade
Potra`ivanja od Srpskih po{ta
aud i tor 's repor t / 83
note 14
In September 2001, the Bank and Serbian posts signed an Agreement on payment
transaction services in the country, according to which the Serbian posts should carry out
the payment transaction services in the country, with a certain commission.
As of 31 December 2003, the Bank disclosed in its books receivables from Serbian posts
in respect of payments to individuals carried out by the Bank. Until the balance sheet date,
Serbian posts made no payments to the Bank in respect of aforementioned liabilities.
in thousands of BAM
Accured interest and fees
Interest payable
Analysis of receivables from interest and fees payable bu type of customers as at 31 december
were as follows::
Receivables from Serbian posts
Enterprises
Advances
Citizens
Deferred income and prepaid expenses
Other customers
Rerceivables from paid interest and fees
Total interest payable
Receivables in respect of tangible assets received from collection of receivables
Fee payable
Receivables from ovarpaid taxes
Banks
Receivables from paid liabilities in respect of letters of credits
Enterprises
Inventories
Citizens
Other receivables from business relations
Total fees payable
TOTAL
TOTAL INTEREST AND FEES PAYABLE
31.12.03.31.12.03.
1.554
1.037
769
378
26
19
18
13
53
857
4.724
1.554
1.037
769
378
26
19
18
13
53
857
4.724
792792
8989
3232
913913
1515
625625
11
641641
1.5541.554
31.12.02.31.12.02.
979
962
290
528
-
123
37
-
22
359
3.300
979
962
290
528
-
123
37
-
22
359
3.300
598598
4343
33
644644
--
334334
11
335335
979979
other assets
Interest and fees payable
Receivables from Serbian posts
rev i zorsk i i zve{ ta j / 84
napomena 15
u hiljadama KM
Rezerve na stavke rizi~ne bilansne aktive
Stanje na dan 01.01.2003. godine
U 2003.godini Banka je po osnovu izvr{ene klasifikacije rizi~ne bilansne
i vanbilansne aktive formirala i izdvojila op{te i posebne rezerve za potencijalne kreditne
i druge gubitke u iznosu od KM 4.916 hiljada:
Op{te rezerve na stavke pozicija kredita
Korekcija po~etnog stanja - preuzimanje rezervi Agroprom banke a.d. Banja Luka
Op{te rezerve na kamate
Rezerve formirane na kreditni portfolio kupljen od USAID-a
Op{te rezerve na ostale bilansne pozicije
Rashodi rezervisanja
Posebne rezerve na stavke pozicija kredita
Posebne rezerve na kamate
Prihodi od ukidanja rezervisanja
Ukupne rezerve na stavke rizi~ne aktive
Otpisani krediti
Rezerve na stavke rizi~ne vanbilansne aktive
Otpisanja potra`ivanja
Op{te rezerve na vanbilansne pozicije
Otpisane garancije
Ukupne rezerve na vanbilansne pozicije
Stanje na dan 31.12.2003. godine
UKUPNE REZERVE
31.12.03.31.12.03.
2003.2003.
1.2891.289
1414
618618
2.6092.609
1919
4.5494.549
367367
367367
4.9164.916
1.6821.682
1.0051.005
8.5488.548
2.6852.685
(2.084)(2.084)
(6.466)(6.466)
(82)(82)
(372)(372)
4.9164.916
31.12.02.31.12.02.
837837
1212
271271
313313
33
1.4361.436
246246
246246
1.6821.682
rezerve za potencijalne
kreditne i gruge gubitke
a) Pregled po vrstama rezervi
b) Promene na ukupnim rezervama za potencijalne kreditne i
druge gubitke u toku 2003. godine prikazane su kako sledi:
aud i tor 's repor t / 85
note 15
in thousands of BAM
Provision for risk-bearing balance sheet assets
Balance at 1 january 2003
In 2003, according to the classification of risk-bearing balance sheet and
off-balance sheet assets, the Bank made general and specific provision for bad
and doubtful debts and other losses in the amount of BAM 4.916 thousand:
General provision for loans
Adjustment to opening balance-teke over of provision of Agroprom banka a.d. B.Luka
General provision for accured interest
Provision for loan portfolio purchased from USAID
General provision for other balance sheet items
Provision for bad and doubtful debts and other losses
Specific provision for loans
Specific provision for accured interest
Income from cancellation of provisions
Total provision for risk-bearing balances sheet assets
Loans written off
Provision for risk-bearing off-balance sheet assets
Receivables written off
General provision for off-balance sheet items
Guarantees written off
Total provision for off-balance sheet items
Balance at 31 december 2003
TOTAL PROVISION FOR OFF-BALANCE SHEET ITEMS
31.12.03.31.12.03.
2003.2003.
1.2891.289
1414
618618
2.6092.609
1919
4.5494.549
367367
367367
4.9164.916
1.6821.682
1.0051.005
8.5488.548
2.6852.685
(2.084)(2.084)
(6.466)(6.466)
(82)(82)
(372)(372)
4.9164.916
31.12.02.31.12.02.
837837
1212
271271
313313
33
1.4361.436
246246
246246
1.6821.682
provision for bad and doubtful
debts and other losses
a) Analysis by type of provision
b) Movements in total provision for bad and doubtful
debts and other losses in 2003, were are follows:
rev i zorsk i i zve{ ta j / 86
napomena 16
u hiljadama KM
u hiljadama KM
Nekamatonosni depoziti
Banke i druge finansijske organizacije
Kamatonosni depoziti
Kamatonosni depoziti
UKUPNO
Javna i dr`avna preduze}a
Privreda
Vlada i vladine institucije
Strana lica
Doma}a fizi~ka lica
Ostalo
UKUPNO KAMATONOSNI DEPOZITI
Nekamatonosni depoziti
Banke i druge finansijske organizacije
Javna i dr`avna preduze}a
Privreda
Vanprivreda
Vlada i vladine institucije
Doma}a fizi~ka lica
Ostalo
UNEKAMATONOSNI DEPOZITI
UKUPNO DEPOZITI
2002200220032003
u doma}uj valutiu doma}uj valuti u stranoj valutiu stranoj valuti UKUPNOUKUPNO
20032003 20022002
31.12.200331.12.2003 31.12.200231.12.2002
20032003 20032003
11.63511.635
6.3706.370
18.00518.005
11.45511.455
7.9967.996
19.45119.451
44.93744.937
59.02359.023
933933
3.3383.338
8.1058.105
16.15316.153
1.1481.148
15.12215.122
137137
44.93744.937
18.68618.686
16.49716.497
18.29918.299
421421
1.5601.560
2.6932.693
867867
59.02359.023
103.960103.960
103.960103.960
24.85424.854
28.29428.294
1.6731.673
--
7.7547.754
2.4352.435
1.9711.971
11.02111.021
--
24.85424.854
3737
--
25.32925.329
--
55
2.9232.923
--
28.29428.294
53.14853.148
53.14853.148
13.39913.399
20.29820.298
33.69733.697
33.30233.302
52.65352.653
85.95585.955
d e p o z i t i
a) Pregled po vrstama depozita
b) Pregled po vrstama deponenata
U 2003. godini, po nalogu Agencije za bankarstvo Republike
Srpske, Banka je izvr{ila reklasifikaciju obaveze prema Fondu
Stanovanja Republike Srpske za primljena sredstva radi
odobravanja stambenih kredita gra|anima, sa ostalih obaveza
na kamatonosne depozite.
Stanje obaveza prema Fondu Stanovanja Republike Srpske na
dan 31.12.2003. godine iznosi KM 13.426 hiljada (31.12.2002.
godine -KM 2.345 hiljada).
aud i tor 's repor t / 87
note 17
in thousands of BAM
in thousands of BAM
Interest-fee deposits
Banks and other financial organizations
Interest-bearing deposits
Interest-bearing deposits
TOTAL
Public and state-owned enterprises
Industry
Government and state institutions
Foreign entity
Citizens
Other
TOTAL INTEREST-BEARING DEPOSITS
Interest-free deposits
Banks and other financial organisations
Public and other state owned enterprises
Industry
Non-industry
Government and state institutions
Citizens
Other
TOTAL INTEREST-FREE DEPOSITS
TOTAL DEPOSITS
2002200220032003
in local currencyin local currency in foreign currencyin foreign currency TOTALTOTAL
20032003 20022002
31.12.200331.12.2003 31.12.200231.12.2002
20032003 20032003
11.63511.635
6.3706.370
18.00518.005
11.45511.455
7.9967.996
19.45119.451
44.93744.937
59.02359.023
933933
3.3383.338
8.1058.105
16.15316.153
1.1481.148
15.12215.122
137137
44.93744.937
18.68618.686
16.49716.497
18.29918.299
421421
1.5601.560
2.6932.693
867867
59.02359.023
103.960103.960
103.960103.960
24.85424.854
28.29428.294
1.6731.673
--
7.7547.754
2.4352.435
1.9711.971
11.02111.021
--
24.85424.854
3737
--
25.32925.329
--
55
2.9232.923
--
28.29428.294
53.14853.148
53.14853.148
13.39913.399
20.29820.298
33.69733.697
33.30233.302
52.65352.653
85.95585.955
d e p o s i t s
a) Analysis by type of deposit
b) Analysis by type of deponents
In 2003, as per request of the Banking Agency of Republika
Srpska, the Bank performed a reclassification of liabilities
toward the Residential Fund of Republika Srpska, in respect of
funds received for granting housing loans to citizens, from other
liabilities to interest-bearing deposits.
Balance of liabilities toward the Residential Fund of Republika
Srpska as of 31 December 2003 amounted to BAM 13.426
thousand (31 December 2002 - BAM 2.345 thousand).
rev i zorsk i i zve{ ta j / 88
napomena 17
napomena 18
u hiljadama KM
u hiljadama KM
Obaveze prema Ministarstvu Finansija RS
Stanje obaveza po Ugovoru
Dugoro~ni kredit od Bud`eta RS
Uplata prve rate
UKUPNO
UKUPNO
Obaveze po uzetim kreditima obuhvataju primljena sredstva od Ministarstva Finansija
Republike Srpske - Kancelarije za koordinaciju projekta Svetske Banke, Banja Luka sa
rokom dospe}a od 3 do 5 godina i godi{njom kamatnom stopom od 3%. Sredstva su
primljena u svrhe kreditiranja preduze}a iz oblasti poljoprivrede, prehrambene i
industrijske proizvodnje uz godi{nju kamatnu stopu od 9%.
Dugoro~ni kredit od Bud`eta Republike Srpske je preuzet pripajanjem Agroprom banke
a.d. Banja Luka. Kredit je dobijen u januaru 2000. godine radi kupovine obveznica
preduze}a anga`ovanih u strategijskim sektorima, a u skladu sa kreditno-monetarnom
politikom Vlade Republike Srpske.
Kao {to je navedeno u Napomeni 11, Banka je kupila kreditni portfolio od USAID za iznos
od KM 4.825 hiljada.Iznos od KM 2.895 hiljada pla}en je u avgustu 2003. godine, dok je
za preostali iznos od KM 1.930 zaklju~en Ugovor o subordiniranom kreditu.
Saglasno Ugovoru o subordiniranom kreditu, Banka je du`na da subordinirane obaveze
plati u 60 jednakih kvartalnih rata po~ev od 01.12.2003. godine uz fiksnu kamatnu stopu
Euro Libor na godi{njem nivou.
Na dan 31.12.2003. godine Banka je iskazala slede}e subordinirane obaveze u iznosu
umanjenom za prvu ratu upla}enu u decembru teku}e godine:
31.12.03.31.12.03.
31.12.03.31.12.03.
7.463
561
8.024
7.463
561
8.024
1.930
(32)
1.898
1.930
(32)
1.898
31.12.02.31.12.02.
1.696
-
1.696
1.696
-
1.696
obaveze po uzetim kreditima
i ostalim pozajmicama
subordinirane obaveze
aud i tor 's repor t / 89
note 17
note 18
in thousands of BAM
in thousands of BAM
Liabilities towards the Ministry of Finance of RS
Balance of liabilities according to the Agreement
Long-term borrowings from the RS's budget
Firs instalment paid
TOTAL
TOTAL
Liabilities in respect of borrowings include funds granted by the Ministry of Finance of
Republika Srpska Department for co-ordination of the World Bank projects, Banja Luka,
with maturity dates ranging from 3 to 5 years and annual interest rate of 3%. The funds
were borrowed for granting loans to enterprises in the area of agriculture, food and
industry production, bearing interest at the rate of 9% per annum.
Long-term borrowing from the Republika Srpska's budget was overtaken by the
acquisition of Agroprom banka a.d. Banja Luka. The loan was granted in January 2000 for
acquisition of bonds of enterprises involved in strategic sectors, and in line with credit-
monetary policy of the Government of Republika Srpska.
As explained in Note 11, the Bank has purchased a loan portfolio of USAID for the amount
of BAM 4.825 thousand. The amount of BAM 2.895 thousand was paid in August 2003,
while the remaining amount of BAM 1.930 thousand was subject of an Agreement on
subordinated loan.
Pursuant to the Agreement on subordinated loan, the Bank is obliged to repay the
subordinated liabilities in 60 equal instalments, starting from 1 December 2003, with a
fixed interest rate of Euro Libor per annum.
As of 31 December 2003, the Bank recorded the following subordinated liabilities in the
amount reduced by the amount of the first instalment paid in December 2003:
31.12.03.31.12.03.
31.12.03.31.12.03.
7.463
561
8.024
7.463
561
8.024
1.930
(32)
1.898
1.930
(32)
1.898
31.12.02.31.12.02.
1.696
-
1.696
1.696
-
1.696
borrowings
subordinated liabilities
rev i zorsk i i zve{ ta j / 90
napomena 19
u hiljadama KM
Kamate i naknade
Dobavlja~i za stalnu imovinu
Dobavlja~i za obrtnu imovinu
Pasivna vremenska razgrani~enja
Obaveze prema bud`etu grada Banja Luka za kori{}enje gradskog gra|evinskog zemlji{ta
Obaveze za poreze i doprinose
Obaveze prema akcionarima Banke po osnovi raspodele dividendi
Primljeni avansi
Obaveze za neto zarade
Ostale obaveze
UKUPNO
Ostale obaveze se najve}im delom odnose na obaveze prema Ministarstvu Finansija
Republike Srpske (KM 778 hiljada), preuzete pripajanjem Agroprom banke a.d. Banja
Luka. Navedene obaveze poti~u iz perioda pre ukidanja dinara kao sredstva pla}anja u
Republici Srpskoj, a po osnovu izvr{enih pla}anja Ministarstva Finansija Republike
Srpske u korist deponenata Agroprom banke.
31.12.03.31.12.03.
4242
551551
278278
415415
400400
146146
3131
2929
11
1.4471.447
3.3403.340
31.12.02.31.12.02.
66
1313
136136
253253
--
124124
--
99
2424
683683
1.2481.248
ostale obaveze
aud i tor 's repor t / 91
note 19
in thousands of BAM
Interest and fees
Fixed assets suppliers
Current assets suppliers
Deferrals
Budget of the town Banja Luka for use of land
Taxes and contributions
Distribution of dividends to the Bank's shareholders
Advanced received
Net salaries
Other
TOTAL
Other liabilities are mainly related to liabilities towards the Ministry of Finance of
Republika Srpska (BAM 778 thousand), took over by the acquisition of Agroprom banka
a.d. Banja Luka. The aforementioned liabilities originate from the period prior to
cancellation of dinar as payment currency in Republika Srpska, and based on payments
carried out by the Ministry of Finance of Republika Srpska on behalf of Agroprom banka.
31.12.03.31.12.03.
4242
551551
278278
415415
400400
146146
3131
2929
11
1.4471.447
3.3403.340
31.12.02.31.12.02.
66
1313
136136
253253
--
124124
--
99
2424
683683
1.2481.248
other liabilities
rev i zorsk i i zve{ ta j / 92
napomena 20
u hiljadama KM
Akcionarski kapital - obi~ne akcije
Akcionarski kapital - prioritetne akcije
Kapital Banke na dan 31.12. ~ini:
Neraspore|ena dobit ranijih godina
Neraspore|ena dobit teku}e godine
Rezerve kapitala
UKUPNO
Kao {to je navedeno u Napomeni 1, preuzimanjem Agroprom banke a.d. Banja Luka,
Banka je pove}ala akcionarski kapital sa stanjem na dan 01.01.2003. godine sa KM
11.388 hiljada na KM 15.001 hiljada. Izvr{ena statusna promena i pove}anje
akcionarskog kapitala Banke registrovani su u Osnovnom sudu u Bijeljini dana
31.12.2002. godine.
Banka je u toku 2003. godine realizovala VII emisiju prioritetnih akcija u ukupnoj
vrednosti od KM 2.000 hiljade. Emitovano je i prodato 2.000 prioritetnih akcija
pojedina~ne nominalne vrednosti od KM 1.000. Dana 12.12.2003. godine Komisija za
hartije od vrednosti Republike Srpske donela je Re{enje broj 03-UP-031-2454/03 o
uspe{nosti VII emisije prioritetnih kumulativnih akcija.
Banka je izvr{ila upis pove}anja akcionarskog kapitala po osnovu VII emisije prioritetnih
akcija u sudski registar kod nadle`nog suda dana 24.12.2003.godine.
Na osnovu odluke Skup{tine Banke iz marta 2003. godine izvr{ena je raspodela
neraspore|ene dobiti ostvarene u 2002. godini na dividende i ostale rezerve kapitala u
iznosu od KM 2.245 hiljada.
31.12.03.31.12.03.
15.001
2.000
-
2.635
2.029
21.665
15.001
2.000
-
2.635
2.029
21.665
31.12.02.31.12.02.
11.388
-
3
2.245
2
13.638
11.388
-
3
2.245
2
13.638
kapital
Statusna promena - preuzimanje Agroprom banke a.d. B.Luka
VII emisija prioritetnih akcija
Isplata dividendi
aud i tor 's repor t / 93
note 20
in thousands of BAM
Share capital - ordinary shares
Share capital - priority shares
The Bank's shareholders' equity as of 31 December comprises of:
Retained earnings from previous year
Retained earnings from the current year
Bank reserves
TOTAL
As explained in the Note 1, by the merger with Agroprom banka a.d. Banja Luka, the Bank's
share capital has increased as of 1 January 2003, form BAM 11.388 thousand to BAM
15.001 thousand. The status change and the increase of the Bank's share capital were
registered in the Commercial Court in Bijeljina at 31 December 2002.
In 2003 the Bank issued 7th issue od priority shares in total amount of BAM 2.000
thousand. 2.000 priority shares with a a nominal value of BAM 1.000 were issued and
sold. According to the Decision No. 03-UP-031-2454/03 issued by the Investment
Securities Commission of Republika Srpska on 12 December 2003, the 7th issue of
priority shares was declared successful.
On 24 December 2003, the Bank registered with the authorised court the increase of the
share capital in respect of the 7th issue of priority shares.
According the Decision brought by the Bank's Assembly in March 2003, the retained
earnings from 2002 have been distributed to dividends and other capital reserves in the
amount of BAM 2.245 thousand.
31.12.03.31.12.03.
15.001
2.000
-
2.635
2.029
21.665
15.001
2.000
-
2.635
2.029
21.665
31.12.02.31.12.02.
11.388
-
3
2.245
2
13.638
11.388
-
3
2.245
2
13.638
shareholders' equity
Status change - acquisition of Agroprom banka a.d. B.Luka
7th issue of priority shares
Payment of Dividends
rev i zorsk i i zve{ ta j / 94
napomena 21
u hiljadama KM
Aktivne vanbilansne pozicije
Plative garancije
^inidbene garancije
Nepokriveni nostro akreditivi
Neopozive kreditne obaveze
Ukupno aktivne vanbilansne pozicije
Dodatni podaci
Otpisani krediti i garancije
Potra`ivanja za suspendovanu kamatu
Komisioni poslovi
Neutralni podbilans stanova
Pokriveni nostro akreditivi
Loro dokumentarni akreditivi
Ukupno dodatni podaci
UKUPNO VANBILANSNE POZICIJE
Plative garancije se odnose na garantovane obaveze deponenata Banke prema njihovim
poveriocima.
Na dan 31.12.2003. godine Banka je formirala i izdvojila op{te rezerve na stavke rizi~ne
vanbilansne aktive u ukupnom iznosu od KM 367 hiljada. Rezerve za stavke rizi~ne
vanbilansne aktive se odnose na izdate plative garancije, ostale vrste garancija,
nepokrivene akreditive i neopozive kreditne obaveze.
Komisioni poslovi uklju~uju iznos od KM 14.186 hiljada koji predstavlja kredite
Agroprom banke a.d. Banja Luka klasifikovane u kategoriju E, a koji su u skladu sa
Ugovorom o spajanju banaka pripajanjem Agroprom banke a.d. Banja Luka iz decembra
2002. godine ostali u vlasni{tvu dosada{njih akcionara Agroprom banke a.d. Banja Luka i
nisu bili predmet pripajanja.
Navedenim ugovorom i naknadno zaklju~enim internim sporazumom iz aprila 2003.
godine, definisano je da }e Banka vr{iti naplatu kredita klasifikovanih u kategoriju E u
svoje ime a za ra~un dosada{njih akcionara Agroprom banke a.d. Banja Luka, uz naknadu
od 1% iznosa napla}enih kredita.
31.12.03.31.12.03.
10.500
7.156
675
120
18.451
10.500
7.156
675
120
18.451
9.4109.410
1.0651.065
16.35216.352
578578
2.2622.262
316316
29.98329.983
48.43448.434
31.12.02.31.12.02.
10.671
1.637
-
-
12.308
10.671
1.637
-
-
12.308
1.6521.652
138138
5.7615.761
--
--
2.4942.494
10.04510.045
22.35322.353
vanbilansne pozicije
Aktivne vanbilansne pozicije
Dodatni podaci - Komisioni poslovi
aud i tor 's repor t / 95
note 21
in thousands of BAM
Active
Payable guarantees
Performance bonds
Uncovered nostro letters of credits
Irrevocable credit liabilities
Total
Additional data
Written off loans and guarantees
Receivables from suspended intetrest
Managed funds
Neutral sub-balance related to apartmens
Covered nostro letters of credits
Loro documentary letters of credits
Total
TOTAL OFF-BALANCE SHEET ITEMS
Payable guarantees relate to guaranteed liabilities of Bank's depositors towards the
creditors.
As of 31 December 2003, the Bank made and set aside general provision for risk-bearing
off-balance sheet items, in the amount of BAM 367 thousand. The provision for risk-
bearing off-balance sheet items relate to issued payable guarantees, other types of
guarantees, uncovered letters of credits and irrevocable credit liabilities.
The Funds managed on behalf of third parties include the amount of BAM 14.186
thousand that represents Agroprom banka's loans classified into category E, and that, in
accordance with the Agreement on merger of banks from December 2002, remained the
property of previous shareholders of Agroprom banka a.d. Banja Luka, and have not been
subject of the acquisition.
Pursuant to the aforementioned Agreement and afterwards signed internal agreement
from April 2003, the Bank is to collect the payment of loans classified into category E in its
name and on behalf of the previous shareholders of Agroprom banka a.d. Banja Luka, with
a commission of 1% of the amount of loans collected.
31.12.03.31.12.03.
10.500
7.156
675
120
18.451
10.500
7.156
675
120
18.451
9.4109.410
1.0651.065
16.35216.352
578578
2.2622.262
316316
29.98329.983
48.43448.434
31.12.02.31.12.02.
10.671
1.637
-
-
12.308
10.671
1.637
-
-
12.308
1.6521.652
138138
5.7615.761
--
--
2.4942.494
10.04510.045
22.35322.353
off-balance sheet items
Active Off-Balance Sheet Items
Additional Data - Managed Funds
rev i zorsk i i zve{ ta j / 96
napomena 22
napomena 23
u hiljadama KM
Dividende akcionarima
Isplate rukovodstvu
Prenos u zakonske rezerve
Prenos u ostale rezerve
UKUPNO
Ukupni krediti odobreni fizi~kim licima koja su povezana sa Bankom (~lanovi uprave,
rukovodstvo Banke i radnici Banke) ne prelazi 10% osnovnog kapitala Banke, odnosno
odobreni krediti jednom fizi~kom licu koje je povezano sa Bankom ne prelaze 1% iznosa
osnovnog kapitala Banke.
Na dan 31.12.2003.godine Banka nema odobrene kredite pravnim licima kod kojih ima
u~e{}a u kapitalu, niti kredite odobrene akcionarima koji poseduju preko 5%
akcionarskog kapitala Banke.
Na osnovu Odluke Skup{tine Banke od 19.03.2004. godine izv{ena je raspodela dobiti
ostvarene u 2003. godini u iznosu od KM 2.635 hiljada na slede}i na~in:
IznosIznos
2.149
270
132
84
2.635
2.149
270
132
84
2.635
odnosi sa povezanim stranama
doga|aji nakon datuma bilansa stanja
aud i tor 's repor t / 97
note 22
note 23
in thousands of KM
Dividends to shareholders
Payment to the management
Transfer to legal reserves
Transfer to other reserves
TOTAL
Total loans granted to individuals related to the Bank (members of the management, the
Bank's management and employees) do not exceed 10% of the Bank's share capital, i.e.
loans granted to an individual related to the Bank do not exceed 1% of the Bank's share
capital.
At 31 December 2003, the Bank has no loans granted to legal entities where the Bank has
investment in share, nor loans granted to shareholders that own more than 5% of the
Bank's share capital.
Based on the Decision of the Bank's Assembly dated 19 March 2004, the net profit for the
year 2003 amounting to CM 2.635 thousand has been distributed as follows:
AmountAmount
2.149
270
132
84
2.635
2.149
270
132
84
2.635
related parties disclosures
post balance sheet events
Recommended