SADRŽAJ
DRUGI O NAMA
RIJEČ DIREKTORA
MAKROEKONOMSKO OKRUŽENJE
ORGANIZACIJA BANKE
O BANCI
VIZIJA I MISIJA
ORGANIZACIONA STRUKTURA BANKE
MENADŽMENT BANKE
LJUDSKI RESURSI
POSLOVANJE SA STANOVNIŠTVOM
POSLOVANJE SA MALIM I SREDNJIM PREDUZEĆIMA
POSLOVANJE S PRAVNIM LICIMA
UPRAVLJANJE SREDSTVIMA
RISK PROFIL I RISK POLITIKA BANKE
FINANSIJSKI IZVJEŠTAJ ZA GODINU KOJA SE ZAVRŠILA 31. DECEMBRA 2012. GODINE
IZVJEŠTAJ NEZAVISNOG REVIZORA AKCIONARIMA NOVE BANKE
NAPOMENE UZ FINANSIJSKE IZVJEŠTAJE
OSNOVNE INFORMACIJE
RAČUNOVODSTVENE POLITIKE
PRIHODI I RASHODI OD KAMATA
PRIHODI I RASHODI PO OSNOVU NAKNADA I PROVIZIJA
DOBICI I GUBICI PO OSNOVU PRODAJE HoV I UDJELA
PRIHODI I RASHODI IZ OPERATIVNOG POSLOVANJA
OSTALI PRIHODI I RASHODI
PRIHODI I RASHODI OD PROMJENE VRIJEDNOSTI IMOVINE I OBAVEZA
POREZ NA DOBIT
ZARADA PO AKCIJI
GOTOVINA, GOTOVINSKI EKVIVALENTI, ZLATO I POTRAŽIVANJA IZ OPERATIVNOG POSLOVANJA
DEPOZITI I KREDITI U DOMAĆOJ I STRANOJ VALUTI
POTRAŽIVANJA ZA KAMATU I NAKNADU, POTRAŽIVANJA PO OSNOVU PRODAJE I DRUGA POTRAŽIVANJA
DATI KREDITI I DEPOZITI
HARTIJE OD VRIJEDNOSTI
OSTALI PLASMANI I AVR
ZALIHE
OSNOVNA SREDSTVA I ULAGANJA U NEKRETNINE
NEMATERIJALNA SREDSTVA
OBAVEZE PO OSNOVU DEPOZITA I KREDITA
OBAVEZE ZA KAMATU I NAKNADU
OSTALE OBAVEZE I PVR
KAPITAL
VANBILANSNE EVIDENCIJE
SUDSKI SPOROVI
ODNOSI SA POVEZANIM STRANKAMA
UPRAVLJANJE RIZIKOM
KURSEVI
DOGAĐAJI POSLIJE DANA BILANSA
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CONTENTS
OTHERS ABOUT US
INTRODUCTORY WORD BY CEO
MACROECONOMIC SURROUNDING
ORGANIZATION OF THE BANK
ABOUT THE BANK
VISION & MISION
ORGANIZATIONAL STRUCTURE
BANK MANAGEMENT
HUMAN RESOURCES
RETAIL BANKING
SMALL AND MEDIUM ENTERPRISE BANKING
OPERATIONS WITH CORPORATE CLIENTS
ASSET MANAGEMENT
RISK PROFILE AND RISK POLICY
FINANCIAL STETEMENTS FOR THE YEAR ENDED ON DECEMBER 31 2012
INDEPENDENT AUDITOR’S REPORT TO SHAREHOLDERS OF NOVA BANKA JSC BANJA LUKA
NOTE TO FINANCIAL REPORTS
GENERAL INFORMATION
ACCOUNTING POLICIES
INTEREST INCOME AND EXPENSES
FEES AND COMMISSIONS INCOME AND EXPENSE
INCOME FROM SALE OF SECURITIES (SHARES)
OPERATING INCOME AND EXPENSES
OTHER INCOME AND EXPENSES
INCOME AND EXPENSES FROM CHANGE OF VALUE OF ASSETS AND LIABILITIES
PROFIT TAX
EARNINGS PER SHARE
CASH, CASH EQUVIVALENTS, GOLD AND INCOME FROM OPERATING BUSINESS
DEPOSITS AND LOANS IN LOCAL AND FOREIGN CURRENCY
CLAIMS FOR INTEREST AND FEES, BASED ON OTHER CLAIMS
LOANS AND DEPOSITS
SECURITIES
OTHER PLACEMENTS AND ACCRUED INCOME
SUPPLIES
FIXED ASSETS AND BUSINESS PREMISES
INTANGIBLE FUNDS
DEPOSITS AND LOANS
LIABILITIES FOR INTEREST AND FEE
OTHER LIABILITIES AND DEFFERED REVENUES
CAPITAL
OFF-BALANCE ASSETS
LITIGATIONS
RELATIONSHIP WITH RELATED PARTIES
RISK MANAGEMENT
EXCHANGE RATES
HAPPENINGS AFTER THE BALANCE SHEET DAY
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DRUGI O NAMA
INTEGRAL
Osnovne djelatnosti Građevinskog preduzeća Integral Inženjering iz
Laktaša su građevinarstvo i trgovina naftom i naftnim derivatima. U okviru
građevinarstva zastupljeni su niskogradnja, visokogradnja i hidrotehnički
objekti. Novu banku smo prepoznali kao kvalitetnog partnera naklonjenog domaćoj privredi. U našoj saradnji sve prepreke na koje smo nailazili
prevazilazili smo zajednički , u skladu sa dobrim poslovnim običajima i u
duhu dobre poslovne saradnje. Posebno bih istakao jednostavne procedure pri obradi naših zahtjeva i blagovremeno i potpuno informisanje nas
kao klijenta Banke. Menadžment Nove banke, ali i ostali zaposleni, uvijek
se trude da pronađu adekvatna rješenja, te je upravo taj pristup jedan od
važnijih razloga što smo ukazali povjerenje ovoj Banci.
Dragan Bojić,
pomoćnik generalnog direktora za ekonomske i finansijske poslove
DJEČIJI HOR “VRAPČIĆI”
Zahvaljujući podršci Nove banke Dječiji hor “Vrapčići” održao je mnogobrojne koncerte u našoj zemlji i okruženju, uz veliku posjećenost i na radost najmlađih koji su uživali u našoj muzici uz koju i odrastaju. Sa Novom
bankom održali smo koncerte u gradovima istočnog dijela RS u kojima do
sada nismo nastupali, snimili smo pjesme za novi album, nove spotove,
zajedničke promocije u SD “Borik”, na tvrđavi Kastel…
Nova banka, dajući nam podršku, prepoznala je značaj stvaralaštva za
djecu i afirmaciju kulture, postala je naša banka uz koju sa velikim entuzijazmom i radošću planiramo nove koncerte i promocije na kojima ćemo
svi zajedno uživati i obogatiti odrastanje najmlađih. U znak zahvalnosti,
Dječiji hor Vrapčići, prijateljima iz Nove banke dodijelio je najveće ustanovljeno priznanje našeg udruženja “Prijatelj hora“.
Hvala Vam od srca,
Vaši Vrapčići
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OTHERS ABOUT US
INTEGRAL
Construction company ”Integral Inženjering” Laktaši core activities are
construction and trade of oil and oil derivatives. Within construction there
are civil engineering, high-rise buildings and water conservation projects.
We have recognized Nova Banka as high quality partner inclined to domestic economy. According to good business practice and the spirit of
successful business cooperation, we have jointly surpassed all the obstacles we faced. I would like to place special emphasis on simple procedures while processing our requirements and on prompt and thorough
informing us as clients of Nova Banka. The management of Nova Banka
as well as all the employees are always at disposal giving their best to find
adequate solutions, which is one of the most important reasons for placing
our trust in Nova Banka.
Dragan Bojić,
general manager assistant of economic and financial business.
DJEČIJI HOR “VRAPČIĆI”
Thanks to the support of Nova Banka and to the delight of children who
enjoy and grow up with our music, Children’s Choir “Vrapčići” has had
numerous highly attended concerts both in our country and abroad. We
have had concerts with Nova Banka in eastern towns of the Republic of
Srpska, where we did not perform before, recorded songs for the new
album, made videos, had joint promotions in sports hall “Borik” , on Castel
fortress…
Supporting us, Nova Banka has recognized the importance of children’s
creativity and culture affirmation and thus has become our bank. We enthusiastically and joyfully plan our future mutual concerts and promotions
where we will have a great time together and make growing up enriched.
In appreciation to the Bank, Children’s Choir “Vrapčići” granted the friends
from Nova Banka with highest award of our society – “The friend of Choir”.
Yours truly,
Vrapcici
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BRČKO GAS d.o.o. Brčko distrikt BiH
Zadovoljstvo nam je reći da je naša saradnja sa Novom bankom a.d.
Banja Luka izuzetno uspješna već dugi niz godina. Tu posebno ističemo
visok kvalitet usluge i ljubaznost zaposlenog osoblja. Raznovrsnost proizvoda koje Banka nudi svojim klijentima kod poslovanja sa pravnim licima,
posebno u pogledu odobravanja kredita i oročavanja sredstava, povoljnosti
kod platnog prometa, kao i brza usluga omogućili su uspostavljanje
poslovne saradnje na širokoj osnovi. Izuzetno cijenimo ljubaznost prodajnog osoblja Banke i njihovu stalnu težnju da udovolje našim potrebama
i pronađu najbolje moguće rješenje u skladu sa našim zahtjevima i interesima.
U okviru navedenog, želimo posebno da istaknemo našu uspješnu saradnju sa filijalom Nove banke a.d. u Brčkom i zahvalimo se direktoru ove
filijale na korektnom poslovnom odnosu. Takođe, izuzetno cijenimo i dobru saradnju sa generalnim direktorom Banke i njegovim željama da naš
poslovni odnos bude korektan i dugoročan.
S poštovanjem,
Đorđa Kojić
Autotransport Prijedor
Izuzetno smo zadovoljni sa dosadašnjom saradnjom, svi dogovori su brzo
i uspješno realizovani, a radnici Nove banke su operativni i odgovorni.
Njihova dostupnost i brza reakcija nam omogućavaju da i mi budemo
uspješni i operativni na tržištu.
Nadamo se da ćemo i dalje imati ovako dobru saradnju, naročito na novom projektu koji imamao u pripremi, a za kog vjerujem da ćemo, na
obostrano zadovoljstvo, brzo realizovati.
Kljajic Branko,
direktor
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BRČKO GAS d.o.o. Brčko distrikt BiH
It is my pleasure to say that we have had an exceptionally successful
cooparation with Nova Banka for some years now. I would like to place
speacial emphasis on high quality services and the attentiveness of employees. Wide variety of corporate products especially with respect to
loans and deposits, favorable turnover as well as fast service made a
business cooperation possible. We truly appreciate kindness and devotion
of the stafft and their constant striving to find the best possible solutionS
to our demands and interests.
With the above mentioned, we would also like to underline our successful
cooperation with Nova Banka JSC branch Brcko and express our gratitude to the director of this Bank for fair businees relationship. We also
appreciate the successful cooperation with the general manager and his
efforts to make our relationship fair and long term.
With respect,
Đorđa Kojić
Autotransport Prijedor
We are truly satisfied with our former cooperation, all the agreements
have been successfully realized while the Nova Banka employees have
been both productive and liable. Their accessibility and quick reaction have
made it possible for us to be successful and productive on the market.
We are looking forward to our future cooperation, especially on this particular project we have in preparation, which I believe will be realized in no
time thus bringing mutual satisfaction.
Kljajić Branko
General Manager
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EFT-Rudnik i Termoelektrana Stanari d.o.o.
Saradnja Društva EFT-Rudnik i Termoelektrana Stanari d.o.o. sa Novom bankom a. d. Banja Luka započeta je 2011. godine. Prepoznali su
mogućnost sopstvenog učešća u velikom projektu kakav je izgradnja Termoelektrane Stanari, predstavili se kao banka dobrih domaćina i ponudili
svoje usluge . Profesionalnost, efikasnost, kvalitet usluge i posvećenost
klijentu koji su iskazali u dosadašnjoj saradnji, ne samo da su potvrdili
njihove riječi nego su i uspostavile odličnu osnovu za veoma uspješnu
saradnju našeg Društva i Nove banke a.d.
Uspjeh koji EFT-Rudnik i Termoelektrana Stanari ostvaruje evo već osam
godina, kao i uspješna realizacija projekta izgradnje rudarsko-energetskog
kompleksa Stanari, rezultat je dobre poslovne politike našeg društva i
EFT-grupacije u cjelini, ali i podrške naših poslovnih partnera i finansijskih
institucija kako iz zemlje, tako i iz inostranstva. Nova banka a. d. Banja
Luka svakako predstavlja jednog od značajnih partnera koji učestvuju u
finansiranju ovog projekta.
Uz želje da uspešno realizuju svoje poslovne i razvojne planove, nadamo
se da ćemo u budućnosti sa Novom bankom ostvariti još uspješniju saradnju.
Dr Ivica Jakovljević, dipl.ing.rud.
VETFARM
Zadovoljstvo je poslovati s bankom čije osoblje, pri svakom kontaktu,
doživljavate kao bliske saradnike u zajedničkom poslu i rješavanju
zajedničkog poslovnog problema.
Ja sam, kao direktor Vetfarma, u Novoj banci a.d Banja Luka pronašao
ovakve saradnike.
Uz podršku celokupnom poslovanju,posebno bih istakao susretljivost i efikasnost Banke u procesu transformacije vlasništva Vetfarma, obezbjeđeju
garancija i kreditnih poslova u cilju proširenja i potpunijeg korištenja naših
poslovnih kapaciteta.
Direktor,
doktor Živko Obrenović
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EFT-Rudnik i Termoelektrana Stanari d.o.o.
The cooperation between EFT team and LTD Rudnik Thermal Power Plant
and Nova banka Banja Luka started in 2011. Nova Banka Banja Luka
recognized the importance of participation in a big project such as construction of Stanari Thermal Power Plant, presented itself as a good bank
and offered its services. Professionalism, efficiency, high-quality of services and commitment Nova banka Banja Luka offered not only confirmed
their promises but put an excellent cornerstone to our future cooperation.
The success of EFT team and Stanari Thermal Power Plant in the last 8
years along with the successful realization of the project of Stanari energy
complex are the result of good economic policy of our team and EFT
groupation as a whole and the support of our business partners and financial institutions both from home and abroad. Nova banka Banja Luka is
undoubtedly an important partner in financing the project.
Wishing Nova banka Banja Luka successful relization of business and
development plans, we hope to achieve even more successful cooperation in the future.
Ivica Jakovljević,
Graduate Mining Engineer
VETFARM
It is the utmost pleasure to work with a bank whose staff, in every occasion, act like close associates sharing and dealing with mutual business
issue.
As a director of Vetfarm, I have found such associates in Nova Banka JSC.
Supporting all the business doings, I would like to place special emphasis
on attentiveness and efficiency of Nova Banka in the process of ownership
transformation in Vetfarm, supplying guarantees and loans, all with the aim
of expansion and more complete usage of our business capacity.
General Manager
Doctor Živko Obrenović
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RK BORAC m:tel
Prije svega želim da izrazim zadovoljstvo činjenicom da sarađujemo sa
vašom bankom koja je lider u grani djelatnosti koju predstavlja, i logičan
slijed događaja je da dva uspješna brenda imaju i svoju zajedničku
saradnju.
Naša saradnja traje već nekoliko godina, a svake godine pomjeramo
pozitivnu granicu sa sve boljim rezultatima. U takmičarskom smislu, sezona 2012/13. je najuspješnija sezona RK “Borac m:tel” u posljednje
32 godine i ogroman značaj u ovim podvizima ima upravo Nova banka
a. d. Banjaluka.
Samim tim, imali smo sve preduslove za uspjeh što je ekipa i ostvarila
time što je postala prvak BiH i osvajač Kupa BiH, kao i učesnik regionalne rukometne lige u kojoj participiraju najbolje ekipe iz ovog dijela
Evrope uključujući Slovačku i Bjelorusiju..
Odnosi između najtrofejnijeg sportskog kolektiva u RS i BiH, i Nove
banke a. d. Banjaluka, ogleda se u širokom dijapazonu sportskoposlovne saradnje, gdje je naš klub imao podršku u svim traženim segmentima koje smo mogli dobiti od Nove banke a. d. Banjaluka.
Po našim iskustvima, saradnja ne može biti zasnovana samo na verifikaciji dogovorenog, već ono što krasi našu saradnju, a definisano je
vašim odnosom prema nama, konstantnom brigom o nama, izuzetnom profesionalnošću svih nivoa kadrova u Novoj banci a. d. Banjaluka,
ogromnim razumijevanjem za sve projekte, zamisli i probleme koje smo
imali pred sobom, a na kraju i konkretnost i rješenost za uspješnu realizaciju svega navedenog.
Nadamo se da ćete i vi prepoznati sve naše rezultate kao najuspješnijeg
sportskog kolektiva u 2013. godini u BiH, pogotovo sa činjenicom da
smo pronosili sa ponosom ime Nove banke a.d. Banjaluka širom Evrope
i u čitavoj RS i BiH, kako bismo na taj način nastavili i proširili našu
buduću saradnju, na obostrano zadovoljstvo, jer smo do sada, na našu
veliku radost i sreću, opravdali vašu veliku podršku prema našem klubu.
Na kraju, moram posebno naglasiti da se odnos, podrška i sve navedeno u odnosu Nove banke a. d. Banjaluka prema našem klubu, najviše
ogledao i potvrdio u liku gospodina Milana Radovića, direktora Nove
banke a. d. Banjaluka i jednog od vodećih ljudi našeg kluba, kome
izražavamo duboku zahvalnost za sve što je do sada uradio za naš
klub, a mi ćemo se potruditi da vašu kompaniju i dalje predstavljamo na
najvišem nivou, onako kako i zaslužuje.
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Ovu priliku koristim, da u ime kolektiva i u svoje lično ime, čestitam Novoj
banci a. d. Banjaluka na svim postignutim rezultatima koji su jako vidljivi
u našem širem regionu, sa željom da realizujete sve buduće projekte i
zadržite i poboljšate status koji posjedujete zahvaljujući svojim visoko
kvalitetnim i profesionalnim radom i odnosom prema svim strukturama
našeg društva.
RK ”Borac m:tel” Banjaluka
Boris Đogo, direktor
R. K. BORAC m:tel
First of all I would like to emphasize how pleased I am with the fact
that we have been cooperating with your bank which is the leader in its
branch and I consider it natural for two successful brands to cooperate.
Our cooperation has lasted for several years shifting the positive limit
with better results every year. In terms of competition the season of
2012/13 was the most successful season of “Borac m:tel” handball
club in the last 32 years. We consider Nova Banka Banja Luka to have
great importance in these achievements.
Therefore, we had all the prerequisites for success which the team
achieved becoming the champion of BiH and BiH Cup, as well as a
participant in regional handball league which the best teams in this part
of Europe, including Slovakia and Belarus, participated in.
I would also like to take this opportunity to congratulate Nova Banka
Banja Luka, on behalf of the collective and in my own name, on all the
achievements wishing for Nova Banka to successfully realize all the future projects, keep and improve the status it has acquired through highquality and professional relationship towards all segments of our society.
Handball club “Borac m:tel” Banjaluka
Boris Đogo, General Manager
Relationship between the most successful teams of the Republic of
Srpska and Bosnia and Herzegovina and Nova Banka Banja Luka is
reflected in a wide range of sports and business cooperation in which
our club has had all the support form Nova Banka Banja Luka in all the
necessary fields.
From our experience we can say that cooperation cannot be based on
the verification of the agreement only, but on constant care, exceptional
professionalism, understanding for all projects, ideas and issues we have
ahead of us and commitment to successful implementation of everything stated above. We are pleased to announce that we have found all
the above and much more in Nova Banka Banja Luka.
We hope that you will also recognize us as the most successful sports
team in BiH in 2013, especially with the fact that we are proud to spread
the name of Nova Banka Banja Luka in Europe and throughout the Republic of Srpska and Bosnia and Herzegovina, so that we could expand
our cooperation to mutual satisfaction because we have justified your
great support to our club.
Finally, I have to place special emphasis on the fact that Milan Radović,
the general manager of Nova Banka Banja Luka and one of the leading
men of our club, was the most responsible for the support and all the
above mentioned which we have found in Nova Banka. We owe him
deep gratitude for everything he has done for our club. As for us we will
do our best to spread the name of your company in the way it deserves.
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KEMAL MONTENO
Nova banka je veliki prijatelj Kemala Montena. Hvala vam za sve što
ste učinili za mene, hvala g-dinu Milanu Radoviću, hvala što ste mi bili
podrška i nadam se da i ja vama uzvraćam jednako. Volim da budem dio
Nove banke i dok me glas služi, pjevaću za vas.
Vaš Kemo
ENIS BEŠLAGIĆ
Veliko zadovoljstvo mi je sarađivati sa Novom bankom, što dokazuje i
ugovor koji s njima produžavam iz godine u godinu.
Čast mi je biti zaštitno lice jedne ovakve korporacije koja tokom svake
godine prima velika priznanja od strane mnogobrojnih institucija. Naša
saradnja je savršena i nadam se da će trajti još dugo.
Vaš Enis Bešlagić
BOSNA SUNCE OSIGURANJE
Sa NOVOM BANKOM imamo izuzetno dobru desetogodišnju saradnju.
Kod njih cijenim iznimnu poslovnost,fleksibilnost i brzu reakciju.
Nova banka je partner na kojega možemo računati u svakoj situaciji.
Bilo da se radi o poslovima platnog prometa,deponiranja sredstava ili
kreditiranja.
Predsjednik Uprave Bosna-Sunce Osiguranja D.D. Sarajevo
Željko Pervan
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KEMAL MONTENO
Nova Banka is a close friend of Kemal Monteno. Thank you and thank
Mr. Milan Radović for everything that you have done for me and for all
the support you have given me and I hope that I return the same. I love
being member of Nova Banka team and as long as I have the voice I will
sing for you.
Your Kemo
ENIS BEŠLAGIĆ
It is my great pleasure to cooperate with Nova Banka, proof of which is
constant extension of our contract.
I am truly honoured to be the face of a corporation such as Nova Banka
which every year receives numerous awards and acknowledgments from
different institutions. Our cooperation is perfect and I hope that it will last
for many years to come.
Your Enis Bešlagić
BOSNA SUNCE INSURANCE
We have an exceptionally good ten-year-long cooperation with Nova
Banka. We highly appreciate its professionalism, flexibility and efficiency.
Nova Banka is a partner which you can always rely on whether turnover,
depositing funds or loans are in question.
Chairmen of the Board of Bosna-Sunce Insurance Sarajevo,
Željko Pervan
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Rada Vranješević
DJEČJI DOM “RADA VRANJEŠEVIĆ”
Direktor Nove banke zajedno sa svojim saradnicima uvijek je prepoznavao
potrebe djece koja žive u Dječijem domu “Rada Vranješević” i samoinicijativno pokretao akcije, kako za finansijske tako i za robne donacije.
“Novis” nije propustio ni jedan praznik da se druži s našim mališanima i
svojim poklonima izmami osmijehe na njihovim licima.
Humanitarne akcije Nove banke treba da posluže kao primjer svim
društveno odgovornim tvrtkama, jer je ulaganje u najmlađe članove našeg
društva jedina sigurna investicija.
Direktor,
Svjetlana Blagojević, dipl. pedagog
DUKAT FEST
DUKATFEST
Zadovoljstvo nam je bilo sarađivati ​​s Vašim timom na projektu Internacionalnog festivala folklora “Dukatfest” Banja Luka. Ekonomska kriza u kojoj
se nalazi naša zemlja dodatno je otežala organizaciju velikih internacionalnih manifestacija poput “Dukatfest”-a, jedinog takve vrste u Bosni i Hercegovini. Zahvaljujući razumijevanju i prepoznavanju značaja ovakve manifestacije od menadžmenta tvrtke “Nova banka” Banja Luka, s ponosom
možemo reći da imamo kvalitetnog partnera. Osim finansijske podrške,
neizostavno je spomenuti i komunikaciju sa timom “Nove banke” koja se
mjeri visokim profesionalnim standardima.
Vjerujem da ćemo nastaviti uspješnu suradnju!
S poštovanjem,
“Dukatfest” tim
16
CHILDREN’S HOME “RADA VRANJEŠEVIĆ”
Rada Vranješević
The general manager of Nova Banka along with his associates has not
only always recognized the needs of children living in Public Institution
Children’s Home “Rada Vranješević“ but on his own initiative organized
activities for both financial and commodity donations.
“Noviša“ has never missed single holiday to spend time with our boys and
girls bringing presents to make them smile.
Humanitarian actions of Nova Banka should serve as an example to other
companies because investing in children is the only safe investment.
General manager
Svjetlana Blagojević, educator
DUKATFEST
It was a true pleasure to work with your team on the project of International Folklore Festival “Dukatfest Banja Luka“. The Economic Crisis which
affected our country made it additionaly difficult to organize a great international manifestation such as “Dukatfest“, the only festival of this kind
in Bosnia and Herzegovina. Thanks to the management of Nova Banka
Banja Luka who understood and recognized the importance of this manifestation, we can proudly announce Nova Banka Banja Luka as our highgrade partner. We must express our gratitude not only for financial support
but for communication with Nova Banka team which can certainly satisfy
high professional standars.
DUKAT FEST
We are looking forward to our future successful cooperation!
With respect,
“Dukatfest“ team
17
CENTAR “ZAŠTITI ME”
Zaštiti
me
JU Centar “Zaštiti me” Banja Luka je javna ustanova svrstana u kategoriju
specijalnih škola čija je osnovna djelatnost obrazovanje, odgoj i profesionalno osposobljavanje djece sa posebnim potrebama (laka i umjerena
mentalna zaostalost).
Centar predstavlja veliku srećnu porodicu koja na prvom mjestu postoji
radi djece, a onda i da pomogne roditeljima da nauče živjeti s takvim
djetetom i da ga prihvate kao takvog. Da bi naš rad ostvario svoj maksimum, potrebna je i pomoć raznih partnera s kojima Centar kontinuirano
sarađuje. Jedan od takvih značajnih partnera koji zauzima posebno mjesto
je Nova banka a. d. Banja Luka, partner koji u svim prilikama izlazi u susret potrebama Centra i na taj način pruža izuzetan doprinos obrazovanju
djece s mentalnom zaostalošću.
Kao naš dugogodišnji partner i prijatelj, Nova banka je uvijek uz nas u
igri, radu i učenju, a ne pored nas. Od ove godine Nova banka postaje i
član naše porodice kojem se možemo obratiti u svakom momentu i koja
sama već osjeća naše potrebe, te uveličava svaku našu manifestaciju
uljepšavajući život ostalih članova porodice. Prijateljstvo i partnerstvo se
ne ogleda samo u novčanim sredstvima koja se doniraju Centru od strane
Nove banke, već i u raznim poklonima kao što su paketići koji se poklanjaju djeci povodom praznika Svetog Nikole, raznovrsnim druženjima, kao i
u lijepoj riječi koja je uvijek potrebna i dobrodošla.
Bilo bi lijepo da se našoj porodici pridruže i drugi ljudi dobre volje, da li
kao prijatelji ili kao članovi porodice kao što je Nova banka, jer Centar je
svojevrsna škola koja diskretno podsjeća da solerski egoizam nije put ni
ka ličnoj ni ka zajedničkoj sreći.
Direktor,
mr Zorica Kuzmanović Vasilić
18
PU CENTRE “ZAŠTITI ME”
Public Institution “Zaštiti me“ Banja Luka is a public institution categorized
as a special school whose main activity is education and professional
training of mentally defective children.
The centre represents a big happy family who exists mainly for children
and then for parents with the aim to help them learn how to live with and
accept their children as they are. In order for our centre to achieve its
maximum we need the help of different partners. Special place among
our partners has Nova Banka Banja Luka which misses no opportunity to
satisfy the needs of our centre and thus makes and exquisite contribution
to the education of mentally defective children.
Zaštiti
me
As our long term partner and friend Nova Banka has not been beside but
with us in play, work and learning. As of this year Nova Banka has become
a member of our family which we can always rely on and which recognizes our needs and makes every manifestation beautiful enriching lives of
other family members. Friendship and partnership are not represented in
finance donated to the Centre only but in numerous presents like presents
on the occasion of St Nicholas or other, as well as in forever needed and
welcome kind words.
It would be nice if other good people joined our family whether as friends
or family members like Nova Banka because the Centre is a unique
school within school bearing a discrete warning that egoism is a way
neither to individual nor common happiness.
General Manager,
Ms Zorica Kuzmanović Vasilić
19
RIJEČ DIREKTORA
Poštovani akcionari, poslovni partneri i prijatelji,
Iza nas je veoma uspješna godina u kojoj posebno dominira činjenica da je Nova banka ostvarila dobit od 10 miliona KM, što je za 16% bolji rezultat
u poređenju sa 2011. godinom. Banka je stabilna i uspiješno je prevazišla još jednu godinu finansijske krize.
Aktiva Nove banke je u 2012. godini porasla sa 972 miliona KM na milijardu i 211 miliona KM ili za 26%, dok je ukupan bankarski sektor RS imao
stopu rasta 4%. Poređenja radi, Nova banka je prije četiri godine imala aktivu od 759 miliona KM, što znači da je njena aktiva zadnjih nekoliko
godina narasla za 59,51%, čime je ostvaren najveći procentualni rast u okruženju.
Postignuti rast je isključivo utemeljen na rastu broja klijenata. Zaključno sa 31.12.2012. godine imali smo 150.167 klijenata. Napomenuo bih da je
u odnosu na 2011. godinu štednja građana povećana za 48,24%, a depoziti za 30,23%, takođe depoziti pravnih lica bilježe porast za 29,66%.
To dovoljno govori o rejtingu Banke i povjerenju klijenata u naše poslovanje.
Uspješno realizovanim procesom restrukturiranja mreže filijala, odnosno otvaranjem poslovnica na atraktivnim lokacijama na kojima se odigrava
značajna poslovna i finansijska aktivnost, omogućili smo veću dostupnost i kvalitet naših usluga. Postali smo principal za VISA CARD, čime smo
proširili i lepezu naših proizvoda. Takođe, od sada na našim POS terminalima je obezbjeđen prihvat VISA kartica. Dakle, pored MASTER CARD-a,
našim klijentima su dostupne i VISA kartice. Uz postojeće elektronsko bankarstvo pokušaćemo da obezbjedimo i atraktivno mobilno bankarstvo, koje
predstavlja budućnost bankarskog poslovanja. I u narednom periodu jedan od ciljeva Nove banke biće omogućavanje veće pristupačnosti našim
klijentima, a to ćemo postizati širenjem poslovne mreže. Nastojaćemo, kao i do sada, da promovišemo pozitivne vrijednosti i na taj način utičemo na
svako okruženje u kojem poslujemo, unapređujući lokalnu kulturu i promovišući zdrav život, sport i očuvanje životne sredine.
Zahvaljujem se svim našim klijentima, zaposlenim i akcionarima, jer je uspjeh koji smo ostvarili njihova zasluga. Naš put u izgradnji još snažnije i profitabilnije banke je čvrsto zacrtan. O tome će najbolje posvjedočiti naši klijenti, poslovni saradnici, predstavnici udruženja koja smo podržali. Sastavni
dio ovog Izvještaja su izjave samo nekih od njih.
S poštovanjem,
Mr Milan Radović
direktor Nove banke
20
INTRODUCTORY WORD BY CEO
Dear shareholders, business partners and friends,
We have left behind us yet another very successful year dominated by the fact that Nova Banka made a profit of ten million KM, which is increase
of 16% compared to 2011. The Bank has been stable and it has successfully overcome the year of financial crisis.
In 2012, the assets of the Bank increased from 972 million KM to a billion and 211 million KM or by 26%, while the entire Banking Sector of the
Republic of Srpska had a growth rate of 4%. In comparison, three years ago Nova Banka had the assets of 759 million KM, which means that during
the last couple of years its assets have increased by 59.51% making this increase, both in scope and percentage, the highest growth in the region.
The achieved growth is based solely on the growth in the number of clients. Up to December 31 2012, we had 150.167 clients. I would like to
state that in comparison with 2011 citizens’ savings increased by 48.24%, deposits increased by 30.23% and corporate deposits increased by
29.66%. Those facts reveal enough about tha rating of the Bank and the trust our clients put in us.
We have successfully realized the process of restructuring branch networks, opening new branches at attractive locations where significant business
and financial activities take place and thus ensured better accessibility and quality of our services. We have become principal for VISA CARD and thus
expanded the range of our products. Now, our POS terminals accept VISA cards. Beside MASTER CARD, VISA cards are also available to our clients.
Along with existing electronic banking, we will try to provide attractive mobile banking which represents the future of the business. In the future Nova
Banka will continue to work on better accessibility to clients which will be achieved by expansion of branch networks. As we have always done, we
will strive to promote positive values and thus influence every environment where we operate improving local culture and promoting healthy lifestyle,
sport and preservation of environment.
I would like to thank all our clients, employees and shareholders because the success we have made is their merit. We are certain to make our way
towards stronger and more profitable bank. The best witnesses will be our clients, business partners and representatives of associations which we
have supported. Statements of some of them are included in this Report.
Sincerely,
Milan Radović, M. Sc. (Econ.)
General Manager
21
“Iza nas je veoma uspješna godina u kojoj
posebno dominira činjenica da je Nova banka
ostvarila dobit od 10 miliona KM”
“We have left behind us yet another very
successful year dominated by the fact that
Nova Banka made a profit of ten million KM”
MAKROEKONOMSKO OKRUŽENJE
U 2012. godini domaća ekonomija bilježi pad, koji je već ranije započeo kao rezultat stagnacije ekonomije zemalja EU, kao i zemalja regiona. Pad
investicionog finansiranja od domaćih banaka, pad industrijske proizvodnje, smanjenje izvoza – samo su neki od pokazatelja koji govore u prilog ovoj
tvrdnji. Pad domaće tražnje je rezultat nastavka negativnih trendova zaposlenosti i realnih plata.
Međutim, bankarski sektor je, u cjelini posmatrano, relativno stabilan i u 2012. godini je ostvario zadovoljavajuće poslovne rezultate, iako nije došlo
do velikog rasta kreditne aktivnosti.
Kao najbitniji makroekonomski pokazatelji za 2012. godinu mogu se izdvojiti sljedeći:
• Prosječna realna stopa rasta BDP Republike Srpske u 2012. godini bilježi pad za 0,3% u odnosu na 2011. godinu i iznosi 0,5%¹.
• Nominalna vrijednost bruto domaćeg proizvoda (BDP) u 2012. godini iznosi 8.78² milijardi KM, a BDP per capita (BDP po glavi stanovnika)
6.173³ KM.
• Prosječna godišnja stopa inflacije u 2012. godini, u Republici Srpskoj iznosila je 2,1%, dok je u istom periodu 2011. godine iznosila 3,9%.
Inflacija u BiH je 2012. godine takođe iznosila 2,1%.
• Industrijska proizvodnja u 2012. godini, u svim svojim segmentima, bilježi pad u ukupnom iznosu od 4,2%. Posmatrano po industrijskim
segmentima, najveći pad bilježi:
- prerađivačka industrija, za 4,8%;
- vađenje ruda i kamena, za 3,9%
- proizvodnja i snabdjevanje el.energijom, gasom i vodom, za 3,7%
• Prosječna neto plata u proteklih pet godina u Republici Srpskoj, iznosila je 791 KM i u ovom periodu prosječna neto plata porasla je za 8,3%,
odnosno sa 755 KM u 2008. godini na 818 KM u 2012. godini.
Prosječna neto isplaćena plata u BiH u 2012. godini iznosila je 826 KM.
• Na Banjalučkoj berzi u 2012. godini ostvaren je ukupan promet u vrijednosti od 261 miliona KM, što je za 38,67% manje u odnosu na prethodnu
godinu, usljed smanjenja primarnog tržišta obveznica. S druge strane, došlo je do porasta redovnog prometa za 10,42% i broja transakcija za
4,16%. Najveće učešće u redovnom prometu imaju obveznice, 46,6%. Ovo tržište je zabilježilo značajan porast cijena, naročito obveznica koje
su izdate po osnovu izmirenja ratne štete, koje su u prosjeku porasle za 30%.
Prvi put se trgovalo na sekundarnom tržištu trezorskim zapisima Republike Srpske, koje su u redovnom prometu učestvovale sa 16,9%.
Opšti indeks cijena akcija (BIRS) u 2012. godini, imao je pad od 7,89%, na šta je najveći uticaj imao pad cijena akcija preduzeća iz sistema ERS-a.
• Na Sarajevskoj berzi ostvaren je ukupan promet u vrijednosti od 374 miliona KM, što čini 59,75% od ukupnog prometa koji je ostvaren na
BH Berzama. Najveći promet je ostvaren na kotaciji fondova, 36,68%, zatim slijedi promet na primarnom tržištu, 24,19%, kotaciji obveznica,
15,56%, kotaciji fondova, 12,18%.
Vrijednost indeksa SASX-10 zabilježila je pad od 3,87% u odnosu na prethodnu godinu. Pad bilježi i index Primarno slobodno tržište SSASX-30,
čija je vrijednost pala za 1% u odnosu na prethodnu godinu.
Napomena: ¹ ² ³ – Procjena Ministarstva finansija Republike Srpske
24
MACROECONOMIC SURROUNDING
In 2012, domestic economy registered a decline which had started earlier as a result of economy stagnation in the EU countries and the region.
Decline in investment financing of local banks, decline in industrial production, reduction in exports are only few indicators in support of this claim.
Decline in domestic demand is a result of continuation of negative trends when it comes to employment and real wage.
Banking sector, however, is relatively stable and in 2012 it achieved satisfactory operating results even though it did not result in high credit growth.
As the most important macroeconomic indicators in 2012 we can list the following:
• The average real growth rate of GDP in the Republic of Srpska in 2012 registered a reduction of 0.5% , which is a reduction of 0.3% in relation
to 2011.
• Gross domestic product (GDP) in 2012 was 8.78 billion KM while GDP per capita was 6.173 KM.
• The average annual inflation for 2012 in the Republic of Srpska was 2.1% while in the same period in 2011 it was 3.9%.
Inflation in Bosnia and Herzegovina in 2012 was also 2.1%.
• Industrial production in 2012 registered a decline of 4.2% overall in each segment. The biggest decline was registered in:
• Manufacturing, 4.8%
• Mining and quarrying, 3.9%
• Electricity, gas and water production and supply, 3.7%
• The average net salary in the last five years in the Republic of Srpska was 791 KM and in this period the average net salary increased by 8.3%,
from 755 KM in 2008 to 818 KM in 2012.
The average net salary in Bosnia and Herzegovina in 2012 was 826 KM.
• In 2012 Banja Luka stock exchange turnover was 261 million KM, which is 38.67% less than the previous year due to reduction in primary
market of bonds. Nevertheless, there was an increase in regular turnover (10.42%) and in the number of transactions (4.16%). The highest share
in the turnover goes to the bonds, 46.6%. The market registered significant price rise, especially bonds issued for the settlement of the war dam
age which increased by 30% on average.
For the first time the secondary market traded Treasury Bills of the Repulic of Srpska which were 16.9% present in regular turnover.
In 2012 general index of share prices had a decline of 7.89% mostly influenced by decline in share prices of the companies in the ERS system.
• Sarajevo stock exchange total turnover was 374 million KM which represents 59.75% of total turnover in BH stock exchange. The highest turnover
goes to the official market of funds (36.68%), then primary market turnover (24.19%), the official market of bonds (15.56%) and the official
market of companies (12.18%).
The value of the SASX-10 registered a decline of 3.87% with respect to the previous year. The decline is also registered in the primary free market
index SASSX-30 whose value declined by 1% with respect to the previous year.
Note: ¹ ² ³ – Estimated by the Ministry of Finance of the Republic of Srpska
25
Prilog: Tabela – Osnovni makroekonomski indikatori Republike Srpske
POKAZATELJI
2008.
2009.
2010.
2011.
2012.
1.439.673
1.435.179
1.433.038
1.429.668
1.422.161*
Nominalni BDP (u 000 KM)
8.489
8.243
8.308
8.670
8.779*
Realna stopa rasta (u %)
6,2%
-2,8%
0,8%
0,8%
0,5%*
Broj zaposlenih
259.205
253.665
247.388
237.923
238.836
Broj nezaposlenih
135.102
139.536
145.343
150.344
153.225
755
788
784
809
818
16,8%
19,0%
5,0%
4,7%
-4,2%
Izvoz (u 000 KM)
1.921.837
1.672.915
2.177.809
2.561.928
2.374.338
Uvoz (u 000 KM)
4.146.519
3.567.104
4.053.076
4.584.193
4.487.543
Saldo robne razmjene (u 000 KM)
-2.224.682
-1.894.189
-1.875.267
-2.022.265
-2.113.205
Pokrivenost uvoza izvozom
46,3%
46,9%
53,7%
55,9%
52,9%
Inflacija (potrošačke cijene, %)
7,2%
-0,4%
2,5%
3,9%
2,1%
Broj stanovnika u RS (procjena)
Prosječna neto plata (u KM)
Stopa rasta industrijske proizvodnje (u %)
Izvor: Privredna komora Republike Srpske
*Procjena Ministarstva finansija Republike Srpske
26
Supplement: Chart - Basic macroeconomic indicators of the Republic of Srpska
INDEX
2008.
2009.
2010.
2011.
2012.
1.439.673
1.435.179
1.433.038
1.429.668
1.422.161*
Nominal GDP (in 000 KM)
8.489
8.243
8.308
8.670
8.779*
Nominal growth rate (%)
6,2%
-2,8%
0,8%
0,8%
0,5%*
Number of employed
259.205
253.665
247.388
237.923
238.836
Number of unemployed
135.102
139.536
145.343
150.344
153.225
755
788
784
809
818
16,8%
19,0%
5,0%
4,7%
-4,2%
Export (in 000 KM)
1.921.837
1.672.915
2.177.809
2.561.928
2.374.338
Import (in 000 KM)
4.146.519
3.567.104
4.053.076
4.584.193
4.487.543
Trade balance (in 000 KM)
-2.224.682
-1.894.189
-1.875.267
-2.022.265
-2.113.205
Export-import ratio
46,3%
46,9%
53,7%
55,9%
52,9%
Inflation (consumer prices, %)
7,2%
-0,4%
2,5%
3,9%
2,1%
Population in RS (est.)
Average net wage (in KM)
Growth rate of industrial production (%)
Source: The Republic of Srpska Chamber of Commerce
* Estimated by the Ministry of Finance of the Republic of Srpska
27
ORGANIZACIJA BANKE
O BANCI
Nova banka a. d. Banja Luka posluje na tržištu Bosne i Hercegovine
od 1999. godine i to kao jedna od prvih privatnih banaka u Bosni i
Hercegovini. Od tada pa do danas, Banka je izrasla u jednu od vodećih
banaka u Bosni i Hercegovini. Nova banka je 2012. godinu završila
sa dobiti od 10 miliona KM, što je za 16% bolji rezultat u poređenju
sa 2011. godinom. Imala je rezervisanja od 8 miliona KM i platila je
porez od 1,65 miliona KM, te je nakon toga neto dobit Banke iznosila
10.050.00 KM. Dobit će biti raspoređena u osnovni kapital Banke, a
kako bi se još više povećala kapitalna adekvatnost i obezbijedili resursi
za rast u 2013. godini.
Aktiva Nove banke je u 2012. godini porasla sa 970 miliona KM na
milijardu i 230 miliona KM ili za 26 %, dok je ukupan bankarski sektor
RS imao stopu rasta 4%. Poređenja radi, Nova banka je prije tri godine
imala aktivu od 780 miliona KM, što znači da je njena aktiva zadnjih
nekoliko godina narasla za 50%, čime je po obimu i procentu rasta
ostvaren najveći rast u regionu.
Nova banka je u 2011. godini emitovala obveznice od 8 miliona KM
koje je kupila Investiciono-razvojna banka RS, a u planu je da se i ove
godine dođe do dodatnog kapitala, zbog nastavka ostvarenja plana razvoja i rasta Banke. Kada se tome doda dobit iz 2012. godine od 10
miliona, za godinu dana je Nova banka povećala osnovni i dopunski kapital za 17,6 miliona KM. U 2013. godini plan je da Banka ostvari neto
dobit od 12 miliona KM, te da bude najveća banka u Republici Srpskoj.
Banka nudi širok portfolio tradicionalnih bankarskih usluga (uključujući
različite vrste kredita, dokumentarnih poslova, depozita i štednje, platnih transakcija i transfera novca, mjenjačkih poslova i slično), ali takođe
obavlja i veliki broj primarno nebankarskih aktivnosti kao što su brokerske operacije, kastodi poslovanje, factoring i forfeting.
Organizacionu strukturu Banke čine: Centrala Banke u Banjoj Luci i 53
druge organizacione jednice, odnosno, 12 filijala, Filijala za poslovanje
hartijama od vrijednosti „Broker Nova“, 7 ekspozitura, 22 izdvojena
šaltera i 12 agencija. Sve organizacione jedinice su kanali distribucije
proizvoda Banke prema klijentima, koji su primarno retail i SME klijenti,
a sekundarno veliki corporate klijenti. Kao etabliran tržišni igrač Banka
je prepoznata kao veoma interesantan i poželjan poslodavac, te je tako
krajem 2012. godine imala 575 zaposlenih. Posljednjih nekoliko godina
Banka je zabilježila izrazit rast u svim poljima i segmentima, što je rezultovalo visokim nivoom profitabilnosti u odnosu na banke koje posluju na
tržištu Bosne i Hercegovine.
Banka je pokrenula veliki broj aktivnosti na diferenciranju i jačanju korporativnog identiteta, društveno odgovornog upravljanja i implementaciji standarda korporativnog upravljanja, što je zajednica u kojoj Banka
posluje prepoznala i priznala kroz veoma značajne nagrade.
Banka je 2003. godine sertifikovana prema seriji standarda ISO 9001:200
(Quality in Management), čiji je sertifikator svjetski poznata kuća Quality Austria. Uvođenjem standarda se učvršćuju temelji i uvode pravila za
standardizaciju i permanentnu modernizaciju proizvoda i usluga, a u cilju
obezbjeđenja kontinuiranog poboljšanja kvaliteta poslovanja i višeg nivoa
zadovoljenja potreba klijenata i partnera.
30
ORGANIZATION OF THE BANK
ABOUT THE BANK
Nova Banka JSC Banja Luka has operated in the BH market since 1999
as one of the first private banks in BIH. Since then the Bank has taken
the role as one of the leading banks in RS. In 2012 the Bank made
a profit of 10 million KM which is by 16% better with respect to the
previous year. It had reserves of 8 million KM and paid 1.65 million KM
tax. After that the profit of the Bank was 10.050.00 KM. The profit will
be alloted to the core capital so that the Bank could increase capital
adequacy and provide resources for 2013.
In 2012 Nova Bank aassets increased from 970 million KM to a billion
and 230 million KM or by 26% while total banking sector of RS had
the growth rate of 4%. In comparison, three years ago Nova Banka had
the assets of 780 million KM which means that its assets increased by
50% in the last several years, which is the biggest increase in the region.
In 2011 Nova Banka issued 8 million KM worth bonds which were
bought by Investment Development Bank of the Republic of Srpska and
it is our plan to gain additional capital so that the Bank could continue
its growth and development. When we add 10 million KM profit from
2012 we can say that the Bank increased its core and additonal capital
by 17.6 million KM. In 2013 it is the plan for the Bank to achieve net
profit of 12 million KM which would make it the biggest bank in the Re
public of Srpska. The Bank offers a large portfolio of traditional banking
services (including different kinds of loans, letter of credits, deposits and
savings, payment transactions and money transfer, exchange operations
etc.) but it also performs a large number of non banking activities like
brokerage services, custody business, factoring and forfeiting.
The organizational structure: Headquarters in Banja Luka and 53 other organizational units: 12 bank branches, Securities branch “Broker
Nova”, 7 branch offices, 22 separated counters and 12 agencies. All
organizational units represent channels for distribution of Banks products
toward its clients, who are primarily retail and SME clients, and secondarily large corporate clients.As already established in the market the Bank
has been recognized as a very desirable employer and by the end of
2012 it had 575 employees. In th erecent years the Bank has registered
increase in all the fields and segments which resulted in high profitability
with respect to the banks on BH market.
The Bank has initiated a large number of activities in order to differentiate
and strengthen the corporative identity, socially responsible management and the implementation of corporate governance standards. The
community where the Bank operates recognized this and acknowledged
through a large number of significant awards.
In 2003 the Bank got the certificate according to the standard ISO 9001:2000
(Quality in Management), from the world famous and established house
Quality Austria. By introducing these standard qualities the Bank secured
its grounds and also introduced rules for standardization and permanent
modernization of products and services, with the aim of improving the
quality of business and meeting the needs of clients and partners.
31
Protekla godina za Novu banku bila je izuzetno uspješna. Kao potvrda
postignutih visokih rezultata na polju osnovnih bankarskih opera-cija,
finansija, korporativnog i društveno odgovornog upravljanja , te poslovanja banke uopšte, stoje sljedeće nagrade:
• Po izboru Privredne komore Republike Srpske, tokom manifestacije
„Izbor najuspješnijih u privredi RS“, Nova banka a.d. Banja Luka dobila
je specijalnu nagradu za plasman najviše kreditnih sredstava privredi
tokom 2012. godine.
• Direkcija Agencije za izbor najmenadžera BiH, Jugoistočne i Srednje
Evrope dodijelila je direktoru banke mr Milanu Radoviću i Novoj banci
a.d. Banja Luka priznanje za najmenadžera u bankarstvu i najbanku
u 2012. godini, za kontinuirano podizanje kvaliteta usluge i kreiranje
proizvoda prema potrebama razvijenog finansijskog tržišta, pri čemu u
središtu svog poslovanja ima klijente.
• Na ceremonijalnoj dodjeli međunarodnog priznanja “Najmenadžer
2012. godine”, u organizaciji Međunarodne Nezavisne agencije
“Menadžer godine”, privrednika regiona, Evropskog udruženja
menadžera i časopisa Euromanager, direktor Nove banke mr Milan
Radović je proglašen najboljim menadžerom u ovoj godini u oblasti
bankarstva. Dodijeljena nagrada u sebi sadrži dva priznanja: priznanje
menadžeru i priznanje kompaniji.
32
• Deutsche Bank Frankfurt, od koje10 godina uzastopno dobijamo
priznanje za Straigth- Through Processing (STP) Excellence Award
za izvrsnost u kvalitetu poslatih SWIFT poruka prema njima, nagradila
je Novu banku i u 2012. godini. To znači da smo u 2012. godini
poslali 99,93% poruka koje su bile precizno popunjene od strane
Nove banke i automatski su se dalje obradile u IS Deutsche bank, bez
bilo kakvih dodatnih ručnih popravki i naravno bez dodatnih troškova.
• Investiciono-razvojna banka Republike Srpske dodijelila je Novoj banci
priznanje za izuzetan doprinos u realizaciji plasmana po kreditnim lini
-jama Investiciono-razvojne banke Republike Srpske u 2012. godini.
• Na godišnjoj skupštini članica Eurogira, održanoj u Budimpešti, Nova
banka a.d. Banja Luka dobila je nagradu povodom dvadesetogodišnjice
postojanja Eurogiro asocijacije. Nagrada je dodijeljena za jedinstveni
doprinos razvoju Eurogira i izvrsnost u kvalitetu procesiranja inostranih
transakcija u posljednjih pet godina.
The last year has been very successful for the Nova Banka. The following awards stand as a confirmation of high results in the field of banking businesses, financial ones as well as in the field of corporative and
socially responsible management:
• At the option of the Republic of Srpska Chamber of Commerce, during
the manifestation “The most successful in the industry”, Nova Banka
JSC Banja Luka received a special reward for placement of most
loans in industry in the year of 2012.
• Direction of the Best Manager Award of BiH, Southeast and Middle
Europe, awarded Mr Milan Radović, the general manager, and Nova
Banka JSC Banja Luka for the best manager in banking and the best
bank in 2012 due to continuous improving of the quality of services
and creating products according to the needs of a developed financial
market, all the time keeping the clients at the centre of business.
• At the ceremonial awarding of international recognition “Best Manager
in 2012”, organized by the International Independent Agency “Ma
ager of the year”, entrepreneurs in the region, European Association
of Managers and Journal Euromanager, Ms Milan Radović, the general
manager of Nova Banka, was named the best manager in banking.
The award contained acknowledgment of both the manager and the
Bank.
• Deutsche Bank Frankfurt had been granting us with Straigth-Through
Processing (STP) Excellence Award for excellence and quality of sent
SWIFT messages for previous 10 years and the same award came
as no surprise in 2012. That means that in 2012 we sent 99.93% a
curately filled posts which were automatically processed in IS Deutsche
bank with no additional changes or expenses.
• Investment Development Bank of the Republic of Srpska granted
Nova Banka an award for exceptional contribution to the realization
of performing investments of Investment Development Bank of the
Republic of Srpska in 2012.
• At the annual meeting of Eurogiro members, held in Budapest, Nova
Banka JSC Banja Luka was granted an award on the occasion of
the twentieth anniversary of the existence of Eurogiro Association.
The award was granted for unique contribution to the development
of Eurogiro as well as for excellence in the quality of processing
foreign transactions in previous five years.
33
VIZIJA I MISIJA
Vizija Banke je kontinuirano biti pouzdana
i najprofitabilnija banka srednje veličine u
Bosni i Hercegovini.
Vizija Banke je da bude pouzdana i najprofitabilnija banka srednje veličine u bankarskom sektoru u Bosni i Hercegovini, prisutna u najvećim gradovima u zemlji i fokusirana na visokokvalitetne proizvode i usluge koje u potpunosti zadovoljavaju potrebe klijenata, primarno stanovništvo i SME.
Misija Banke je distribucija velikog broja
standardnih proizvoda kroz centralizovan
sistem koji je automatizovan do najveće
moguće mjere.
Banka će biti poznata po standardnim i jednostavnim proizvodima, kvalitetu usluge koja se dobija za novac, brzini usluge, dostupnosti, transparentnosti u operacijama i jednostavnosti da se nađe i dođe do istih.
34
VISION & MISSION
The vision of the Bank is to be constantly
reliable and the best profitable mediumsized bank in Bosnia and Herzegovina.
The vision of the Bank is to be reliable and best profitable medium-sized bank in the banking sector in Bosnia and Herzegovina, to be present in
the largest cities in the country and focused on high quality products and services that fully meet the needs of clients, primarily residents and small
and medium enterprises.
The mission of the Bank is distribution of a
large number of standard products through a
centralized system that is automated to the
highest extent possible.
The bank will be known and recognized by the standard and simple products, the quality of service that is received, speed of service, accessibility,
operational transparency and simplicity in finding and reaching products and services of the bank.
35
ORGANIZACIONA STRUKTURA BANKE
36
ORGANIZATIONAL STRUCTURE
37
MENADŽMENT BANKE
Milan Radović.
Mr Milan Radović je rođen u Sarajevu 21.08.1974, gdje je završio osnovnu školu. Matematičku gimnaziju je pohađao
u Sarajevu i Beogradu. Studije Ekonomskog fakulteta je završio u Banjoj Luci.
Zvanje magistra ekonomskih nauka je stekao 12.02.2010. na Ekonomskom fakultetu Univerziteta u Novom Sadu,
odbranivši tezu: „Strategijsko upravljanje rizikom bankarskih kredita“. Prijavio je tezu za doktorsku disertaciju na temu:
„Strategija i modeli ALM koncepta u upravljanju kreditnim rizikom.“
Govori engleski jezik.
Goran Avlijaš.
Goran Avlijaš je rođen u Sarajevu, 26.03.1955. godine, gdje je završio osnovnu i srednju školu, te Ekonomski fakultet i
1978. godine stekao diplomu diplomiranog ekonomiste. Tokom svog radnog vijeka je radio u velikom broju preduzeća.
Od aprila 2010. godine je član Uprave Banke i zamjenik direktora Banke. Jedan je od prvih osnivača Banke.
U svom dosadašnjem radu je učestvovao na velikom broju seminara i radionica.
Govori ruski jezik.
Novislav Milaković.
Novislav Milaković je rođen u Banjoj Luci, 08.02.1970. godine, gdje je završio osnovnu i srednju tehničku školu, te
Elektrotehnički fakultet i gdje je 1989. godine stekao zvanje diplomiranog inženjera za informatiku i automatiku. Cijeli
svoj radni vijek radi u bankarstvu i usko se specijalizovao za različite informacione sisteme koji se koriste u bankarstvu.
Posjeduje Oracle certifikat iz oblasti tjuniranja baza podataka. Završio je napredne kurseve Microsoft alata I Microsoft
Access baze podataka.
Govori engleski jezik.
38
Dragica Blagojević.
Dragica Blagojević je rođena u Kninu, u Republici Hrvatskoj, 23.08.1959. godine. Ekonomski fakultet je završila u
Banjoj Luci, gdje je 1982. godine stekla zvanje diplomiranog ekonomiste. Cijeli svoj radni vijek radi u bankarstvu i
posjeduje veliko bankarsko iskustvo. Radila je u Banjalučkoj banci Banja Luka (šef platnog prometa sa instranstvom),
Banci Jugoistočne Evrope, Filijala Banja Luka (direktor sredstava i platnog prometa), Razvojnoj banci Jugoistočne
Evrope(direktor sektora deviznih poslova, te kao direktor sektora novčanih sredstva), NLB Razvojnoj banci (kao direktor
Sektora sredstava, te kao direktor Centraplatni sistemi). U Novoj banci je od početka 2011. godine i obavlja funkciju
izvršnog direktora za Treasury i Platne sisteme.
Učestvovala je na više seminara među kojima se izdvajaju: Seminari u organizaciji USAID i GTZ- Njemačka, seminari
u ino bakama (Austrija-BAWAG banka 1998, Njemacka-LHB F/M- 1997, DEUTSCHE BANK F/M mart 2005), te više
međunarodnih konferencija od kojih: Međunarodna konferencija EX-IM banke iz Washingtona 2003, Economist Conferences 2003, Treasury &Gloal payment Business Line NLB Grupe 2006-2010.
Bila je član Američke trgovinske komore/Finance/Banking Committee pri Am-Cham 2003-2005, Odbora za devizno
tržište pri Udruženjubanaka Republike Srpske 2003, član Savjeta Univerziteta 2006, član Povremene komisije UB BIH
za tržište novca 2007.
Govori engleski jezik. Udata je i majka dvoje djece.
BANK MANAGEMENT
Milan Radović.
Mr. Milan Radovic was born in Sarajevo on 21.08.1974, where he finished elementary school. He attended high school
of mathematics in Sarajevo and Belgrade. Faculty of Economics Studies completed in Banja Luka.
Master’s degree in economics was earned 12.02.2010.on Faculty of Economics in Novi Sad, the thesis: “Strategic
management of bank credit risk”. His PhD dissertation thesis was filed under topic: „Strategy and models for ALM
concept in management of credit risk.“
He speaks English language.
Goran Avlijaš.
Goran Avlijas was born in Sarajevo, 26.03.1955. , where he finished elementary and high school, and Faculty of Economics and in 1978 got his diploma of economics.During his working life he worked in many companies as a director.
Since April 2010. he has been a member of the Management Board and The Deputy Director of the Bank. He is one
of the original founders of the Bank.
His previous work experience includes participation at numerous seminars and workshops, and many of those he attended as a speaker.
He speaks Russian language.
Novislav Milaković.
Novislav Milakovic was born in Banja Luka, 08.02.1970. , where he attended primary and secondary technical school,
and faculty of Electrical Engineering. In 1989. he earned the title of The Bachelor of Computer Science and Automatic
control.He has spent all his working life in a banking sector and he specialized in different information systems used in a
banking sector. He has a certificate in the field of Oracle database tuning. He completed advanced courses in Microsoft
tools and Microsoft Access database.
He speaks English Language.
Dragica Blagojević.
Born in Knin, Croatia, 23.08.1959. she graduated from Faculty of Economics in Banjaluka, where in 1982 she earned
a degree of bachelor in Economics. Throughout her working life in the banking industry she gained an excellent banking
experience. She worked at the Banjalučka bank Banja Luka (as head of the department for the payment operations
with the foreign countries), Bank of South East Europe, Banjaluka branch (director of funds and payment of the foreign
affairs), the Development Bank of South Eastern Europe (director of foreign affairs and as director of financial resources),
NLB Razvojna bank (as the director of the funds, and as a director of Centre of payment systems). She works in Nova
bank from 2011as the executive director for the Treasury and Payroll systems.
She participated in a large number of seminars amongst which: organization seminars USAID and GTZ-Germany, seminars at foreign banks (Austria-BAWAG bank 1998, Germany-JHb F/M-1997, DEUTSCHE BANK F/M March 2005),
and more international conferences: International conference EX-IM bank from Washington 2003, Economist Conferences 2003, Treasury &Goal payment Business Line NLB Grupe 2006-2010.
She was a member of American Trade chamber /Finance/Banking Committee at the Am-Cham 2003-2005, Committee on the foreign exchange market by the Association of bank of Republic of Srpska 2003, member of the University
Council 2006, member of the Occasional commission UB BIH for the market money 2007.
She speaks English very well.
Married and has two children.
39
Pomoćnici uprave
• Zora Dokić
• Ostoja Popić
• Goran Lalić
Sekretar banke
• Ivana Ćeranić
Interni revizor
• Branka Štaka
Sektori i samostalna odjeljenja Nove banke
• Dobrila Lovre, direktor sektora za platne sisteme
• Igor Jovičić, direktor sektora Retail i upravljanje mrežom
• Rada Ković, direktor sektora poslovanja sa pravnim licima
• Mirko Antić, direktor sektora za informacione tehnologije
• Gorana Zorić, direktor sektora za finansije i računovodstvo
• Darija Brkić Smiljanić, direktor sektora za upravljanje rizicima
• Jasna Zrilić, direktor sektora za sredstava
• Milan Kudra, direktor sektora pravnih i opštih poslova
• Gordana Dubinović, direktor Sektora za podršku i praćenje poslovanja
• Vidosava Pejić, rukovodilac samostalnog odjeljenja za internu kontrolu i kvalitet
• Milanko Jević, rukovodilac samostalnog odjeljenja za upravljanje ljudskim resursima
• Zoran Skvarica, rukovodilac samostalnog odjeljenja za usklađenost
Filijale Nove banke
• Filijala Bijeljina, direktor Filijale, Srđan Stanojević
• Filijala Banja Luka, direktor Filijale, Mladen Trninić
• Filijala Brčko, direktor Filijale, Anka Bulatović
• Filijala Zvornik, direktor Filijale, Brankica Risović
• Filijala Doboj, direktor Filijale, Miodrag Mišić
• Filijala Istočno Sarajevo, direktor Filijale, Dalibor Đurović
• Filijala Sarajevo, direktor Filijale, Goran Kovačević
• Filijala Foča, direktor Filijale, Milada Simić
• Filijala Trebinje, direktor Filijale, Obrad Zelenović
• Filijala Ljubuški, direktor Filijale, Tomo Grbavac
40
Assistant to General Manager
• Zora Dokić
• Ostoja Popić
• Goran Lalić
Bank Secretary
• Ivana Ćeranić
Internal Auditor
• Branka Štaka
Nova Bank Departments and Independent Departments
• Dobrila Lovre, Director of Payment Systems Sector
• Igor Jovičić, Director of Retail and Network Management Sector
• Rada Ković, Director of Corporate Sector
• Mirko Antić, Director of Information Technology Sector
• Gorana Zorić, Director of Finance and Accounting Sector
• Darija Brkić Smiljanić, Director of Risk Management Sector
• Jasna Zrilić, Director of Treasury Sector
• Milan Kudra, Director of Legal and General Affairs Sector
• Gordana Dubinović, Director of Support and Business monitoring Sector
• Vidosava Pejić, Head of Independent Departments for Internal Control and Quality
• Milanko Jević, Head of Independent Department of Human Resource Management
• Zoran Skvarica, Head of Indipendent Department of Compliance
Nova Bank Branch
• Bijeljina Branch, Branch Manager, Srđan Stanojević
• Branch office Banja Luka, Head of the Branch, Mladen Trninić
• Brcko Branch, Branch Manager, Anka Bulatović
• Zvornik Branch, Branch Manager, Brankica Risović
• Doboj Branch, Branch Manager, Miodrag Mišić
• Branch of East Sarajevo, Branch Manager, Dalibor Đurović
• Sarajevo Branch, Branch Manager, Goran Kovačević
• Foca Branch, Branch Manager, Milada Simić
• Trebinje Branch, Branch Manager, Obrad Zelenović
• Ljubuški Branch, Branch Manager, Tomo Grbavac
41
LJUDSKI RESURSI
Ključni poslovni činilac, ljudski potencijal Nove banke, tokom 2012. godine se razvijao i kvantitativno i kvalitativno.
Broj zaposlenih je povećan sa 499 na 576 ili za 15,5%. Neplanirana
fluktuacija je manja od 9%, a najviše je nastala preseljenjem dijela poslova i nemogućnosti da jedan dio zaposlenih promijeni mesto življenja.
Korišćenju radnog vremena se posvetila posebna pažnja, kroz kontrolu
blagovremenih dolazaka na posao. Porodiljska osdustva su u prosjeku
bila između 20 i 24, što je i očekivano s obzirom na sastav zaposlenih,
a odsustva po osnovu bolovanja su bila ispod statističkih pokazatelja u
branši.
Dolazak novih 133 radnika je promijenio dio pokazatelja o zaposlenima.
Obrazovna struktura je viša za nekoliko procenata. Starosna struktura je
promijenjena u smislu podmlađivanja kolektiva. Oko 80% onih koji su
došli spadaju u kategoriju od 18 – 40 godina. Prosječna starost zaposlenih na kraju godine je između 37 i 38 godina. Za oko 3 % je veći broj
zaposlenih žena nego prethodne godine.
Donesena je nova sistematizacija radnih mjesta i u skladu sa njom
urađeni novi ugovori o radu, aneksi ugovora o platama i opisi poslova.
Obuci zaposlenih je posvećena potrebna pažnja. Svi zahtjevi iz sektora
i filijala za eksterne obuke su odobreni od direktora, odnosno Uprave
Banke. Prosječno po zaposlenom na taj dio obuka je izdvojeno oko
260 KM. U tu vrstu obuka su najviše uključeni Sektor za informacione tehnologije, Sektor za upravljanje rizicima i Sektor za finansije i
računovodstvo. Veći dio obučavanja je bilo u formi internog obučavanja.
Najveći dio je obuhvaćen obučavanjem za protivpožarnu zaštitu ,kao
zakonska obaveza, zatim, za unapređenje informacionog sistema, za
upoznavanje sa novim uslugama i proizvodima i načinima njihovog plasiranja. Uključeni su svi koji rade u »front poslovima« i skoro svi sektori.
42
Banka je podržala organizaciono i kroz sufinansiranje master studije
dvadesetak mladih i perspektivnih ekonomista. Samoobrazovanje, u
struci ili učenje stranih jezika, postala je uobičajena pojava u Banci.
Obučavanje novozaposlenih je bilo obimno. Dio se odnosio na
kraće obuke onih koji su došli u Banku sa radnim iskustvom, a dio
na pripravničku obuku. Tokom godine u prosjeku je na obuci bilo 20
pripravnika. Obuka je bila valjana, tako da su svi kojima je istekao
pripravnički staž položili ispit, te su svi primljeni u radni odnos. Značajan
dio internog prenosa znanja je bio u obliku nesebičnog prenosa znanja
sa saradnika na saradnika unutar radnih grupa. Vrijednost tog znanja je
zasnovana na praktičnom iskustvu koje se odnosilo na dnevnu praksu.
Kooperativnost i dobri međuljudski odnosi u radnim grupama su bili dobra podloga da se poslovi završavaju na vrijeme i u potrebnom kvalitetu.
Jedan od pokazatelja kvaliteta rada je i priznanje Deutsche banke za
transfere sa računa na račun bez ijedne greške, a radi se o stotinama
hiljada transakcija.
Uprava Banke je pomogla sve radnike koji su na dužem bolovanju. U
tim situacijama su i zaposleni iskazivali solidarnost kroz novčanu pomoć
zdravstveno najugroženijima.
Sistematski marketinški nastupi u okruženju, porast obima posla, sve
veći broj klijenata i pozitivno poslovanje je doprinos motivaciji zaposlenih,
povećanjem pouzdanja u Banku i njenu perspektivu.
HUMAN RESOURCES
During the year of 2012 the key business component, human resources
of the Bank, improved both quantitatively and qualitatively.
The number of employees increased from 499 to 576 or by 15,5%.
Unplanned fluctuation was less than 9%, and it was mostly due to moving one branch of business activities and inability for some employees
to change the place of residence. Controlling the prompt arrivals, special
attention was paid to working hours. Average maternity leave was from
20 to 24, which was quite expected bearing in mind the composition
of empoyees, while sick leave was below the statistical indicators in this
field of specialization.
Taking 133 people on changed some of the indicators about employees. Educational structure was higher by few percentages. Age structure
was changed in terms of rejuvenation. About 80% of those who were
taken on were between 18 and 40 years old. By the end of the year the
average age of employees was 37 – 38. There was about 3% more
women this year than last one.
We brought in new systematization of positions according to which new
contracts, annexes to salary contracts and job descriptions were made.
Special care was dedicated to training of employees. All the requirements from department and branch offices for external training were
approved by the director or bank management. On average this kind of
training took about 260KM per employee. Information Technology Department, Risk Management Department and Finance and Accounting
Department took up most of these trainings. Major part of the training
took place in the form of internal training. Most of it was dedicated to
fire prevention training, as required by law, as well as to improvement of
the information system, introduction to new services and products and
ways of placing them on the market. Everyone engaged in front jobs and
almost all departments were involved.
Financing or co-financing, the bank financially supported master studies
of around twenty young and up-and-coming economists. Self-education, whether in the profession or learning foreign languages, became
common in the Bank.
Training of new employees was thorough. Part of the training was directed to short trainings of those who had certain work experience and part
of it to apprenticeship training. The Bank had around twenty apprentices
during the year. The training was good so that every apprentice passed
the exam which made it possible for them to stay in employment. Associates in a working group generously transferred knowledge one to
another and thus made significant contribution to internal transfer of
knowledge. The value of thus gained knowledge was based on practical
experience related to daily practice.
Cooperation and good interpersonal relationships within working groups
were excellent foundations for tasks to be finished successfully and on
time.
One of the indicators of quality of work was Deutsche Bank recognition
for flawless transfers from one account to another; hundreds of thousands transfers were in question.
The bank management helped all the employees who were on extended
sick leave. In such situations employees also showed solidarity providing
financial support to those in need.
Systematic marketing approach in the region, increase in workload, increasing number of clients and positive business made contribution to
motivation of employees gaining confidence in the bank and its promising future.
43
POSLOVANJE SA STANOVNIŠTVOM
1. RAST BROJA KLIJENATA
Banka je zabilježila značajan rast broja Retail klijenata u periodu decembar 2011 - decembar 2012. godine za gotovo 19,8%. Rast broja klijenata je nastao kao
rezultat permanentne akvizicije novih klijenata u kombinaciji sa atraktivnim rizičnim i nerizičnim proizvodima koje Banka nudi. Trend rasta je nastavljen i u tekućoj godini.
(u milionima)
BROJ KLIJENATA
MJ/GOD
BROJ
DEC’12
94.779
DEC’12
94.779
NOV’12
93.717
NOV’12
93.717
OKT’12
92.579
OKT’12
92.579
SEP’12
91.104
SEP’12
91.104
AVG’12
89.413
AVG’12
89.413
JUL’12
88.309
JUL’12
88.309
JUN’12
86.762
JUN’12
86.762
MAJ’12
85.557
MAJ’12
85.557
APR’12
84.262
APR’12
84.262
MAR’12
82.995
MAR’12
82.995
FEB’12
FEB’12
81.731
JAN’12
80.423
JAN’12
80.423
DEC’11
79.141
DEC’11
79.141
81.731
20.000
44
60.000
100.000
RETAIL BANKING
1. GROWTH IN THE NUMBER OF CLIENTS
The Bank recorded significant increase in the number of retail clients in the period December 2011 - December 2012 for almost 19.8%. Growth in the number
of clients is a result of permanent acquisition of new clients combined with risky and risk-free products offered by the Bank. This trend continued in the next year.
(in millions)
MNT/YR
NUMBER OF CLIENTS
NUMBER
DEC’12
94.779
DEC’12
94.779
NOV’12
93.717
NOV’12
93.717
OCT’12
92.579
OCT’12
92.579
SEP’12
91.104
SEP’12
91.104
AUG’12
89.413
AUG’12
89.413
JUL’12
88.309
JUL’12
88.309
JUN’12
86.762
JUN’12
86.762
MAY’12
85.557
MAY’12
85.557
APR’12
84.262
APR’12
84.262
MAR’12
82.995
MAR’12
82.995
FEB’12
FEB’12
81.731
JAN’12
80.423
JAN’12
80.423
DEC’11
79.141
DEC’11
79.141
81.731
20.000
60.000
100.000
45
2. RAST KREDITNOG PORTFELJA
Široka lepeza kreditnih proizvoda (krediti, kreditne kartice i pozajmice po tekućem računu) Nove banke namijenjenih stanovništvu omogućila je kvalitetniju akviziciju
klijenata, povećanje portfelja, a time i diverzifikaciju rizika na nivou ukupnih plasmana Banke.
Tokom 2012. godine nastavljena je akcija kredita pod nazivom „Kreditni talas“ čime je nastavljen i pozitivan trend rasta plasmana stanovništvu. Na bazi analize portfolia
Nove banke na dan 31.12.2011. godine, plasmani stanovništvu iznose 179,24 miliona KM, a na dan 31.12.2012. godine iznose 217,7 miliona KM, dakle sa
tendencijom rasta za 17,7%.
(u milionima)
MJ/GOD
PORTFOLIO PLASMANA
STANJE
KREDITA
DEC’12
217,70
DEC’12
217,70
NOV’12
216,70
NOV’12
216,70
OKT’12
212,53
OKT’12
212,53
SEP’12
207,70
SEP’12
207,70
AVG’12
205,44
AVG’12
205,44
JUL’12
JUL’12
209,00
JUN’12
199,40
JUN’12
199,40
MAJ’12
194,26
MAJ’12
194,26
APR’12
195,59
APR’12
195,59
MAR’12
MAR’12
187,80
FEB’12
FEB’12
183,91
JAN’12
181,70
JAN’12
181,70
DEC’11
179,24
DEC’11
179,24
209,00
187,80
183,91
0
46
50
100
150
200
250
2. GROWTH IN THE LOAN PORTFOLIO
The wide variety of credit products (loans, credit cards and transaction account overdraft) of Nova Banka enabled better acquisition of clients, growth of the portfolio
and also the diversification of the risks on the level of general Bank placement.
In 2012 we continued the campaign “Kreditni Talas” which resulted in positive trend of retail banking increase. On the basis of the Nova Banka portfolio analysis from
December, 31 2011, retail loans amounted to 179.24 million KM and from December, 31 2012 they amounted to 217.7 million KM, with the increasing trend of
17.7%.
(in millions)
LOAN PORTFOLIO
MNT/YR
LOAN
PORTFOLIO
DEC’12
217,70
DEC’12
217,70
NOV’12
216,70
NOV’12
216,70
OCT’12
212,53
OCT’12
212,53
SEP’12
207,70
SEP’12
207,70
AUG’12
205,44
AUG’12
205,44
JUL’12
JUL’12
209,00
JUN’12
199,40
JUN’12
199,40
MAY’12
194,26
MAY’12
194,26
APR’12
195,59
APR’12
195,59
MAR’12
MAR’12
187,80
FEB’12
FEB’12
183,91
JAN’12
181,70
JAN’12
181,70
DEC’11
179,24
DEC’11
179,24
209,00
187,80
183,91
0
50
100
150
200
250
47
3. RAST PORTFELJA ŠTEDNJE
U 2012. godini Nova banka zabilježila je značajan rast depozita stanovništva. Široka ponuda atraktivnih proizvoda prilagođenih različitim potrebama i željama klijenata sa jedne strane i konkurentne kamatne stope sa druge strane, uticao je na značajan rast portfelja depozita stanovništva. Nova banka u cilju povećanja depozita
stanovništva u 2012. godine organizovala je akciju “štednja” u okviru koje su bile podijeljene i nagrade najvjernijim i najsrećnijim klijentima.
Tokom 2012. godine portfolio depozita stanovništva je uvećan za cca 115,2 miliona KM ili za 48,5%, a tržišno učešće je povećano sa 14% na 18%.
(u milionima)
MJ/GOD
PORTFOLIO DEPOZITA
BROJ
DEC’12
352,57
DEC’12
352,57
NOV’12
337,93
NOV’12
337,93
OKT’12
321,53
OKT’12
321,53
SEP’12
312,70
SEP’12
312,70
AVG’12
309,27
AVG’12
309,27
JUL’12
299,49
JUL’12
299,49
JUN’12
282,90
JUN’12
282,90
MAJ’12
275,20
MAJ’12
275,20
APR’12
268,03
APR’12
268,03
MAR’12
257,17
MAR’12
257,17
FEB’12
FEB’12
252,08
JAN’12
243,78
JAN’12
243,78
DEC’11
237,39
DEC’11
237,39
252,08
0
48
100
200
300
400
3. GROWTH IN THE SAVINGS PORTFOLIO
In 2012 Nova Banka recorded a significant growth in deposits. Wide range of attractive products adapted to the different needs and wishes of the clients on one hand
and the competitive interest rates on the other affected the rapid growth in the deposit portfolio. Nova Banka organized a savings campaign in 2012 and awarded
its most loyal and luckiest clients.
In 2012 the savings portfolio increased BY about 115.2 million KM or 41% and the market share from
14% to 18%.
(in millions)
STATE OF DEPOSITS
MNT/YR
NUMBER
DEC’12
352,57
DEC’12
352,57
NOV’12
337,93
NOV’12
337,93
OCT’12
321,53
OCT’12
321,53
SEP’12
312,70
SEP’12
312,70
AUG’12
309,27
AUG’12
309,27
JUL’12
299,49
JUL’12
299,49
JUN’12
282,90
JUN’12
282,90
MAY’12
275,20
MAY’12
275,20
APR’12
268,03
APR’12
268,03
MAR’12
257,17
MAR’12
257,17
FEB’12
FEB’12
252,08
JAN’12
243,78
JAN’12
243,78
DEC’11
237,39
DEC’11
237,39
252,08
0
100
200
300
400
49
4. PLATNE KARTICE
U segmentu poslovanja sa platnim karticama Nova banka je i u 2012.godini nastavila trend unapređenja kartičnog poslovanja i uložila značajne
napore da zadovolji potrebe svojih klijenata i zahtjevnog tržišta. U tom smislu se radilo na unapređenju internih procedura poslovanja sa platnim
karticama, unapređenju bankarskog softvera, obukama zaposlenih.
Nova banka nudi široku paletu platnih kartica: Maestro Debit, MasterCard Standard, MasterCard Business, VISA Electron, VISA Electron za Internet
plaćanja, VISA Classic i VISA Business. S druge strane, široka mreža od 69 bankomata prihvata kartice iz porodice VISA i MasterCard. Nova banka
je jedna od rijetkih banaka na tržištu koja u svojoj mreži bankomata posjeduje bankomate koji omogućavaju polog gotovine na račune pravnih lica.
Osim podizanja gotovine, Nova banka nudi i prihvata MasterCard kartice na POS terminalima.
Tokom 2012. Banka je intenzivno radila na dobijanju licence za prihvat VISA kartica u mreži svojih POS terminala, kao i sticanju statusa Principala u
VISA sistemu. Nova banka je tržištu predstavila i VISA Classic i VISA Business i time proširila ponudu svojih kartica, brendovima ove poznate kartične
kuće. Navedene kartice posjeduju chip tehnologiju što ih uveliko čini sigurnim i konkurentnim.
U cilju nagrađivanja svojih klijenata, Nova banka je u 2012.godini organizovala kampanju platnih kartica pod nazivom „Cakum-Pakum“ čime je
nagradila sve vjerne korisnike.
Nova banka je u 2012.godini povećala ukupan broj kartica za 35% u odnosu na 2011.godinu. U strukturi izdatih kartica 14% čine kreditne i 86%
debitne, dok 27% čine VISA, a 73% MasterCard kartice. Broj transakcija u 2012.godini je povećan za 20% u odnosu na 2011.godinu, a promet
za 11%. Mreža bankomata je povećana sa 53 na 69 bankomata, sa tendencijom daljeg širenja.
5. ELEKTRONSKO BANKARSTVO
Klijenti Nove banke su i u 2012. godini prepoznali prednosti brzog i sigurnog obavljanja transakcija putem Web bankarstva, tako da je postignuto
povećanje od 17% prometa, 42,5% u broju realizovanih transakcija i 53% broja klijenata u 2012. u odnosu na 2011.godinu. Osim toga, klijenti
mogu birati način autentifikacije svojih transakcija (username i password ili smart kartica).
SMS usluga banke je u 2012. godini dopunjena mogućnošću dobijanja SMS poruke nakon autorizacije kartične transakcije, a pored standardnih
usluga upita stanja, slanje raznih obavještenja, itd. Broj korisnika ove usluge se povećao za 20% u odnosu na prethodnu godinu.
6. BANKOOSIGURANJE
Sektor Retail i upravljanje mrežom je kreirao proizvode iz oblasti bankoosiguranja kojima je Nova banka a. d. Banjaluka ponudila svojim klijentima, uz
svoje proizvode i dodatne usluge. Potpisivanjem polise osiguranja našim klijentima i njihovim porodicama smanjen je rizik pri odobravanju plasmana,
a Banci omogućeno rješavanje eventualnih problema usljed posljedica neželjenih događaja.
50
4. PAYMENT CARDS
In 2012 Nova Banka continued the trend of improving the bisiness with payment cards and made significant efforts to meet the needs of the clients
and the demanding market. We worked on the improvement of the internal procedures of business with the payment cards, the improvement of
banking software and the employees training.
Nova Banka offeres a high range of payment cards: Maestro Debit, MasterCard Standard, MasterCard Business, VISA Electron, VISA Electron for
internet payments, VISA Classic and VISA Business. On the other hand a wide range including 69 ATM accepts all VISA and MasterCard payment
cards. Nova Banka is one of the rare banks on the market that owns ATMs which enable cash deposit on legal entities accounts. Besides taking cash
from ATM, Nova Banka also offers the possibility of acceptance of MasterCard cards on POS terminals.
In 2012 Nova Banka worked on getting the licence for VISA card acceptance on POS terminals as well as on acquiring the status of Principal in VISA
system. Nova Banka presented to the market VISA Classic and VISA Business card for internet payment and expanded the offer with the brands from
this famous card company. The listed cards have the chip technology which makes them safe and competitive.
With the aim of awarding its clients Nova Banka in 2012 organized payment cards campaign named “Cakum Pakum” and in that way awarded all
the loyal users.
With respect to 2011, Nova Banka increased total number of payment cards by 35% in 2012. In the structure of issued cards 14% were credit
ones, 86% debit cards, 27% VISA, 73% MasterCard cards. The number of transactions in 2012 increased by 20% with respect to the 2011 and
the turnover by 11%. The ATM network also increased from 53 to 69 ATM machines with the tendency of further enlargement.
5. E-BANKING AND SMS SERVICES
In 2012 Nova Banka clients recognized the advantages of fast and safe web banking transactions, so that there was an increase of 17% in transfer,
42.5% in the number of realized transactions and 53% in the number of clients with respect to 2011. Apart from that, clients had the opportunity
to choose the way of identification of their transactions (user name and password or the smart card).
This service was complemented with the possibility of receiving SMS after the authorization of a card’s transaction along with the standards services
of status inquiry, different information, etc. The number of users of this service increased by 20% with respect to the previous year.
6. BANKASSURANCE
Retail and Network Management Sector created bankassurance services which helped Nova Banka Banja Luka to offer its clients some additional
services. By signing the insurance policy our clients and their families can reduce the risk of extending loans, and the Bank can easily solve any
unexpected problems.
51
POSLOVANJE SA MALIM
I SREDNJIM PREDUZEĆIMA
Prema važećoj segmentaciji, SME segmentu pripadaju sljedeće grupe klijenata: privredna društva sa ostvarenim godišnjim prihodima manjim od 5 miliona KM, preduzetnici i neprofitne organizacije (udruženja građana,političke stranke, vjerske organizacije, zajednice etažnih vlasnika, itd.).
I u 2012. godini u SME segmentu akcenat je stavljan na akvizicije novih, kvalitetnih klijenata uz kontinuiran rad na očuvanju baze postojećih klijenata. Kao rezultat
takvog pristupa, u 2012. godini zabilježeno povećanje broja otvorenih transakcionih računa za 672, odnosno 9%.
Broj transakcionih računa
31.12.2011
31.12.2012
Povećanje
% Povećanja
7.601
8.273
672
9%
Povećanje broja klijenata rezultiralo je i značajnim porastom avista depozita i to u iznosu od 6,3 miliona KM. Pored toga došlo je i do rasta oročenih depozita u iznosu
od 7,1 miliona KM.
31.12.2011
31.12.2012
Povećanje
% Povećanja
SME klijenti - DEPOZITI
60.109
73.614
13.505
22%
- depoziti po viđenju
47.168
53.508
6.340
13%
- kratkoročni depoziti
5.435
7.475
2.041
38%
- dugoročni depoziti
7.506
12.631
5.124
68%
U BAM (000)
52
SMALL AND MEDIUM
ENTERPRISES BANKING
According to the segmentation of clients, the following groups of clients belonged to the SME sector: companies with annual income less than 5 million KM, entrepreneurs and non-profit organizations (civic associations, political parties, religious organizations, condominiums etc...).
In 2012 special emphasis was placed on new clients acquisition along with the continuous dedication to existing ones. As a result, in 2012 the number of transaction
accounts was increased by 672 or 9%.
Number of transaction accounts
12/31/2011
12/31/2012
Increase
% Increases
7.601
8.273
672
9%
The increase in the number of clients resulted in significant increase in sight deposits by 6.3 million KM. There was also an increase in time deposits by 7.1 milion KM.
12/31/2011
12/31/2012
Increase
% Increases
SME clients - LOANS
60.109
73.614
13.505
22%
- demand loans
47.168
53.508
6.340
13%
- short term loans
5.435
7.475
2.041
38%
- long term loans
7.506
12.631
5.124
68%
IN BAM (000)
53
Rast depozita u 2012. godini
31.12.2011.
31.12.2012.
53508.335
47168.148
12630.593
7475.194
5434.597
-depoziti po viđenju
-kratkoročni depoziti
7506.215
-dugoročni depoziti
U segmentu kreditiranja nastavljena je aktivnost podizanja kvaiteta naših proizvoda i njihovog približavanja potrebama klijenata. U skladu s tim, paletu kreditnih proizvoda smo dopunili novim proizvodom-overdraft po transakcionom računu koji omogućava klijentima fleksibilnost u povlačenju sredstava bez obračuna naknade na
neiskorištena sredstva i naknade za prijevremeni povrat.
Zahvaljujući kvalitetnim kreditnim proizvodima sa konkuretnim kamatnim stopama, uz već prepoznatljivu fleksibilnost i brzinu rješavanja zahtjeva naših klijenata, u
navedenom periodu zabilježeno je i povećanje portfolia kredita za 41 milion KM, odnosno 43%.
31.12.2011
31.12.2012
Povećanje
% Povećanja
SME klijenti - krediti
96.058
137.176
41.118
43%
Kratkoročni krediti
22.036
28.297
6.261
28%
Dugoročni krediti
74.022
108.878
34.856
47%
U BAM (000)
54
Deposit growth in 2012
12/31/2011
12/31/2012
53508.335
47168.148
12630.593
7475.194
5434.597
-demand deposits
-short term loans
7506.215
-long term loans
We continued enhancing quality of our products in order to better respond to market demands and needs of our clients. In that respect we upgraded the range of
credit products with a new product – transaction account overdraft which allows flexibility when withdrawing finance without compensation.
Due to high quality and concurrent credit products with already recognisable flexibility and rapid solving of clients’ application, the credit portfolio increased by 41
million KM or 43% in the above mentioned period.
12/31/2011
12/31/2012
Increase
% Increases
SME clients - loans
96.058
137.176
41.118
43%
Short term loans
22.036
28.297
6.261
28%
Long term loans
74.022
108.878
34.856
47%
IN BAM (000)
55
Rast portfolia kredita u 2012. godini
31.12.2011.
31.12.2012.
108878.385
74022.0
28297.481
22036.0
-dugoročni krediti
-kratkoročni krediti
U dijelu odobrenih garancija takođe su zabilježeni pozitivni rezultati tako da je u navedenom periodu ostvaren rast garancija u iznosu od 6,3 miliona KM, odnosno
37%.
31.12.2011
31.12.2012
Povećanje
% Povećanja
SME klijenti - GARANCIJE
17.070
23.392
6.322
37%
- plative garancije
6.491
7.997
1.506
23%
- činjenične garancije
10.579
15.395
4.816
46%
U BAM (000)
56
Loan portfolio increase in 2012
12/31/2011
12/31/2012
108878.385
74022.0
28297.481
22036.0
-long term loans
-short term loans
Positive results were evident regarding approved guarantees, referring to 6.3 million KM or 37% increase.
12/31/2011
12/31/2012
Increase
% Increases
SME clients - WARRANTY
17.070
23.392
6.322
37%
- payment guarantees
6.491
7.997
1.506
23%
- performance guarantees
10.579
15.395
4.816
46%
IN BAM (000)
57
Rast portfolia garancija u 2012. godini
15394.858
31.12.2011.
31.12.2012.
10579.086
7997.046
6490.619
- plative garancije
- činjenične garancije
U 2012. godini značajna pažnja posvetila se i tzv. cross cell aktivnostima što je rezultiralo i značajnim povećanjem broja Biznis kartica, SMS usluga i Elektronskih
bankarstava.
31.12.2011
31.12.2012
Povećanje
% Povećanja
EBB
599
706
107
18%
Biznis kartice
434
569
135
31%
1.573
1.730
157
10%
SMS
1730.0
Rast broja biznis kartica, SMS usluga i EBB
1573.0
31.12.2011.
31.12.2012.
706.0
569.0
599.0
434.0
EBB
58
Biznis kartice
SMS
Warranty portfolio increase in 2012
15394.858
12/31/2011
12/31/2012
10579.086
7997.046
6490.619
- payment guarantees
- performance guarantees
In 2012 significant attention was paid to cross-selling activities which resulted in Business Cards, SMS services and E-banking increase.
12/31/2011
12/31/2012
Increase
% Increases
EBB
599
706
107
18%
Business cards
434
569
135
31%
SMS services
1.573
1.730
157
10%
1730.0
Business cards, SMS services and E-banking increase
1573.0
12/31/2011
12/31/2012
706.0
569.0
599.0
434.0
EBB
Business cards
SMS services
59
POSLOVANJE S PRAVNIM LICIMA
Proces poslovanja sa pravnim licima je i u 2012. godini predstavljao dominantan dio privređivanja unutar Banke. Primjenom klijentski orijentisanog pristupa poslovanju,
načinom upravljanja prodajom, edukacijom zaposlenih, adaptacijom proizvoda i usluga postojećoj segmentaciji pravnih lica, uspješno se nastavilo sa porastom portfolia korporativnih klijenata.
Sektor poslovanja sa pravnim licima predstavlja organizacioni dio Banke koji se bavi pružanjem usluga pravnim licima u skladu sa aktuelnom segmentacijom klijenata
Banke. U klijente Sektora poslovanja sa pravnim licima ubrajamo:
• Institucije javnog sektora - osim Države i državnih organa i entitetskih i republičkih organa u domenu depozitnih poslova
• Javna preduzeća
• Druga preduzeća po kriterijumu veličine pravnog lica (prihod klijenta ili grupe povezanih lica iznad 5 miliona KM)
• Nebankarske finansijske institucije
• Neprofitne organizacije osim Ostalih neprofitnih organizacija
• Strana pravna lica
• Ostale organizacije (u zavisnosti od situacije, oblika organizovanja i sl.)
Banka je u domenu korporativnog bankarstva, kvalitetom pružanja usluga, brzinom, fleksibilnošću, diverzifikacijom proizvoda povećala klijentsku bazu. U odnosu na
prethodnu godinu, povećanje broja korporativnih klijenata su iznosila 8,49%.
933
Broj klijenata
860
31.12.2011.
60
31.12.2012.
CORPORATE BANKING
In 2012 corporate banking was a dominant part of operation within the Bank. Placing the client first, implementing new sales management, educating employees,
adapting products and services to existing corporate segmentation we successfully continued increase in corporate clients portfolio.
Corporate sector represents organisational part of the Bank which provides services to legal entities with respect to the Bank current segmentation of clients. The
clients of the sector are:
• Public sector insitutions – apart from the State, civil authorities, authorities of the Republic in the domain of deposit transactions.
• Public enterprises
• Other enterprises that fit he criteria of legal entities (incomeof a client more than 5 million KM).
• Non-bank financial institutions Nebankarske
• Non-profit organizations apart from Other non-profit organizations
• Foreign legal entities
• Other organizations (depending on situation, organizational structure, etc...)
In the domain of corporate banking, providing efficiency and high quality services the Bank increased the client base. With respect to the previous year the number
of corporate clients increased by 8.49%.
933
Number of clients
860
12/31/2011
12/31/2012
61
Kada je u pitanju portfolio Sektora poslovanja sa pravnim licima, trend rasta je nastavljen iz prethodnih godina po svim segmentima i pored neatraktivnih ekonomskih
prilika na tržištu. Nivo plasmana sektora poslovanja sa pravnim licima u 2011.god. iznosio je 473 miliona KM, dok je krajem 2012.god. ostvaren nivo od 555 miliona
KM što je za 17% više u odnosu na stanje iz prethodne godine. U posmatranom periodu po obimu su najviše rasli dugoročni krediti (112 miliona KM) te je učešće
dugoročnih kredita u plasmanima poraslo sa 69,54% na 74,28%.
Bilans
(u 000 KM)
166.135
Vanbilans
117.132
473.869
31.dec.’11
555.714
31.dec.’12
Nivo depozita klijenata sektora poslovanja sa pravnim licima u 2011. godine iznosio je 262 miliona KM, dok je sa krajem 2012. godine ostvaren nivo od 355 miliona
KM, što je za 35% više u odnosu na iznos depozita iz prethodne godine. Prema obimu, najveći rast je bio kod dugoročnih depozita (67 miliona KM), zatim depozita
po viđenju (13 miliona KM) i kratkoročnih depozita (12 miliona).
Depoziti po viđenju
(u 000 KM)
Kratkoročni depoziti
Dugoročni depoziti
197.474
129.490
42.431
62
54.882
90.244
103.286
31.dec.’11
31.dec.’12
Despite general slow growth trend of banking market, the number of clients in Corporate Banking Sector continued to grow. Corporate banking in 2011 was 473
million KM while at the end of 2012 it was 555 million KM which is 17% more than the previous year. In that period the highest growth was registered in long term
loans (112 million KM) so that the share of long term loans increased form 69.54% to 74.28%.
Balance sheet
(in 000 KM)
166.135
Off-balance sheet
117.132
473.869
12/31/11
555.714
12/31/12
In 2012 corporate banking deposit level was 262 million KM while at the end of 2012 it was 355 million KM which is 35% more than the previous year. The highest
growth was registered in long term loans (67 million KM), sight loans (13 million KM) and short term loans (12 million KM).
Sight loans
(in 000 KM)
Short term loans
Long term loans
197.474
129.490
42.431
54.882
90.244
103.286
12/31/11
12/31/12
63
UPRAVLJANJE SREDSTVIMA
Aktiva Nove banke je na dan 31.12.2012. godine iznosila 1.210.861 hiljada KM (rast 24,46% u odnosu na 31.12.2011.).
U toku 2012. godine Nova banka je imala intenzivnu saradnju sa domaćim i inostranim bankama sa poslovima međubankarskih pozajmica. Na dan
31.12.2012. godine Banka je imala cca 40 mio KM potpisanih ugovora o međusobnom kreditiranju sa domaćim bankama.
Banka je tokom 2012. godine intenzivirala ulaganje u kratkoročne trezorske zapise države koji nose znatno veću kamatnu stopu od kratkoročnih
međubankarskih pozajmica i sredstava na računu rezerve kod Centralne banke.
Kreditni portfelj na 31.12.2012. iznosio je 875.822 hiljada KM i ostvario je ukupan rast u iznosu od cca 167 mio KM u odnosu na 2011. godinu
(rast 23,62 %). Najveći porast u 2012. godini su imali plasmani javnim i državnim preduzećima i to za 132,18 %, odnosno za cca 39,4 mio KM,
te krediti dati Vladi Republike Srpske za iznos od cca 56,8 mio KM , odnosno za 73,7 %.
Obaveze po uzetim kreditima na 31.12.2012. godine iznosile su 211.950 hiljada KM (rast 8,29% u odnosu na 2011. godinu) i rast je u najvećoj
mjeri posljedica kreditiranja od strane Investiciono-razvojne banke Republike Srspke i u skladu je sa strateškim planom Banke za 2012. godinu.
Ukupan kapital Banke na 31.12.2012. godine iznosi 105.526 hiljada KM (rast 10,53% u odnosu na kraj 2011. godine).
Ukupan kapital Banke je u 2012. godini povećan za 10.053 hiljade KM na osnovu neraspoređene dobiti tekućeg perioda. U svrhu povećanja
dopunskog kapitala, Banka je izvršila i XIX emisiju hartija od vrijednosti u iznosu od 8.000.000,00 KM. Obveznice su uključene u subordinirani
dug Banke.
Sektor za sredstva u 2012.godini definisao je i aktivnosti u upravljanju depozitima kako slijedi:
• Identifikovanje nivoa stabilnih (core) depozita Banke,
• Utvrđena je metodologija za procjenu tekuće i budućih potreba Banke za depozitnim potencijalom imajući u vidu nesmetano održavanje likvidnosti
Banke, rast kreditnog portfelja uvažavajući pri tom ročnu usklađenost i koncentraciju,
• Praćenje prosječnog vremena trajanja depozita na nivou Banke i njenih organizacionih dijelova,
• Pri upravljanju depozitnim potencijalom Banka vodi računa o racionalnoj diverzifikaciji depozita i optimalnoj koncentraciji depozita, sa posebnim
osvrtom na velike deponente i ročnoj strukturi izvora sredstava, i
• Strukturi cijene depozita i osjetljivosti na promjene kamatnih stopa.
Kada se uporedi stanje i struktura depozita u periodu 2011-2012 godine može se primijetiti značajan rast depozita stanovništva što je veoma bitno
sa aspekta diverzifikacije i koncentracije. Ukupan depozitni portfelj uvećan je za cca 30%, a prosječna kamatna stopa sa 3,03% na 3,26%, tj. za
0,23%.
Cilj Banke u narednom periodu je smanjenje pasivne kamatne stope uz smanjenje koncentracije depozita kroz povećanje broja novih računa, kao i
prometa po računima.
64
TREASURY MANAGEMENT
On December 31 2012 Nova Banka asstets were 1.210.861 thousand KM (increase of 24.46% with respect to December 31 2011).
In 2012 Nova Banka had constant cooperation with domestic and foreign banks with interbanks loans. On December 31 2012 the Bank had around
40 million KM signed contracts with domestic banks on internal credits.
In 2012 the Bank intensified investment in short term treasury bills of the state which had considerably higher interest rate than short term interbanks
loans and funds deposited with the Central Bank.
On December 31 2012 the loan portfolio was 875.822 KM and registered growth rate of around 167 million KM with respect to 2011 (increase
of 23.62 %). The biggest increase in 2012 was registered with investments in public companies, by 132.18% or around 39.4 milliom KM, and
loans to the Government of the Republic of Srpska, around 56.8 million KM or 73.7%.
On December 31 2012 borrowed funds were 211.950 thousand KM (increase of 8.29% with respect to 2011) and it was mostly due to loans
from Investement Development Bank of the Republic of Srpska, which is in line with the Bank strategic plan for 2012.
On December 31 2012 the overall capital of the Bank was 105.526 thousand KM (increase of 10.53% with respect to the end of 2011).
In 2012 the overall capital of the Bank increased by 10.053 thousand KM based on the non-distributed profit of the current period. With the
objective to increase additional capital the Bank issued securities in the amount of 8.000.000.00 KM. Bonds were included in subordinated debt
of the Bank.
In 2012 Fund Sector defined deposit management activities as following:
• Identification of stable core deposits of the Bank,
• Methodology for estimation of current and future needs of the Bank was established bearing in mind undisturbed maintenance of Bank liquidity,
as well as loan portfolio increase considering time limit conformity and concentration,
• Monitoring of average time of deposit at the Bank and its units level,
• While managing deposit potential the Bank takes care of rational diversification of deposits and optimal deposit concentration paying special
attention to big depositors and maturity structure of funding sources, and
• Structure of deposit rates and sensitivity to interest rate changes.
When we compare the state and structure of deposits in the period of 2011 – 2012 we can note significant increase in household deposits which
is very important in terms of diversification and concentration. Overall deposit portfolio increased by around 30% and average interest rate from
3.03% to 3.26% or by 0.23%.
The objective of the Bank is to reduce passive interest rate with reduction of deposit concentration by increasing the number of new accounts as
well as account turnover.
65
U narednoj tabeli prikazano je poređenje ročne i sektorske strukture depozita u periodu 2011-2012 godine:
31.12.2012.
31.12.2011.
Vlada i vladine institucije
86.822
71.393
Privreda
96.693
87.625
1.757
779
Stanovništvo
98.737
79.278
Ostali
14.722
12.772
298.731
251.847
4.077
25.659
40.123
35.466
178
12.000
Stanovništvo
28.924
24.659
Ostali
17.919
7.894
Ukupno kratkoročni depoziti
91.221
105.678
25.035
28.398
155.554
92.076
3.888
396
230.570
133.497
42.247
38.728
Ukupno dugoročni depoziti
457.294
293.095
UKUPNO
847.246
650.620
Depoziti po ročnosti
Tekući računi i depoziti po viđenju
Banke i bankarske institucije
Ukupno depoziti po viđenju
Kratkoročni depoziti
Vlada i vladine institucije
Privreda
Banke i bankarske institucije
Dugoročni depoziti
Vlada i vladine institucije
Privreda
Banke i bankarske institucije
Stanovništvo
Ostali
66
The chart below shows comparison between maturity and sector deposit structure in the period of 2011 – 2012:
12/31/2012
12/31/2011
Government
86.822
71.393
Corporate
96.693
87.625
1.757
779
Retail
98.737
79.278
Other
14.722
12.772
298.731
251.847
4.077
25.659
40.123
35.466
178
12.000
Retail
28.924
24.659
Other
17.919
7.894
Total short term deposits
91.221
105.678
25.035
28.398
155.554
92.076
3.888
396
Retail
230.570
133.497
Other
42.247
38.728
Total long term deposits
457.294
293.095
TOTAL
847.246
650.620
Maturity deposits
Current accounts and sight deposits
Bank and banking institutions
Total sight deposits
Short term deposits
Government
Corporate
Bank and banking institutions
Long term deposits
Government
Corporate
Bank and banking institutions
67
Nova banka je u 2012. godini ostvarila značajan porast prihoda po osnovu rada Ovlaštenih mjenjača:
• Razvojem sopstvenog softwera za rad Ovlaštenih mjenjača, Nova banka je uspjela da u segmentu mjenjačkih poslova postane lider u Bosni i Hercegovini sa 59
sklopljenih ugovora dok je krajem 2012.godine na realizaciju rješenja čekalo dodatnih 39 mjenjačnica koje su počele sa radom u januaru 2013.godine.
• Broj ovlaštenih mjenjača u odnosu na 2011.godinu porastao je za 327%. Promet predate valute porastao je za 232% a prihodi po osnovu poslova ovlaštenih
mjenjača za 90,28%.
KVARTAL / 2011
PROMET BAM
Kursne razlike
KVARTAL / 2012
PROMET BAM
Kursne razlike
KVARTAL I
14.506.583,22
58.973,19
KVARTAL I
43.175.059,94
146.803,64
KVARTAL II
39.928.144,88
148.951,25
KVARTAL II
99.846.040,60
333.306,35
KVARTAL III
74.192.018,32
378.919,16
KVARTAL III
175.293.283,42
608.862,60
KVARTAL IV
63.724.722,63
204.326,36
KVARTAL IV
129.514.022,90
416.449,88
UKUPNO
192.351.469,05
791.169,96
UKUPNO
447.828.406,86
1.505.422,47
• U odnosu na godinu 2011. uočava se značajan rast u prometu, a samim tim i u prihodima ostvarenim po ovim poslovima.
Graf 1: Uporedni pregled ostvarenog prometa i kursnih razlika u 2011/2012
Graf 2: Uporedni pregled ostvarenih kursnih razlika u 4Q u 2011/2012
PROMET 2011
KURSNE RAZLIKE 2011
PROMET 2012
KURSNE RAZLIKE 2012
KVARTAL I
68
KVARTAL II
KVARTAL IIII
KVARTAL IV
KVARTAL I
KVARTAL II
KVARTAL IIII
KVARTAL IV
In 2012 Nova Banka registered significant increase in profit based on Charter of Transmissions:
• Developing the Charter of Transmissions software, Nova Banka became a leader in the segment of exchange transmissions in BH with 59 signed contracts while
at the end of 2012 39 exchange offices waited for realisation and started work by the end of January 2013.
• The number of authorized exchange offices increased by 327% with respect to 2011. Turnover of submitted currency increased by 232% and profit form
exchange offices by 90.28%.
TURNOVER BAM
Exchange
difference
QUARTER / 2012
TURNOVER BAM
Exchange
difference
QUARTER I
14.506.583,22
58.973,19
QUARTER I
43.175.059,94
146.803,64
QUARTER II
39.928.144,88
148.951,25
QUARTER II
99.846.040,60
333.306,35
QUARTER III
74.192.018,32
378.919,16
QUARTER III
175.293.283,42
608.862,60
QUARTER IV
63.724.722,63
204.326,36
QUARTER IV
129.514.022,90
416.449,88
TOTAL
192.351.469,05
791.169,96
TOTAL
447.828.406,86
1.505.422,47
QUARTER / 2011
• With respect to 2011 we can note significant growth in turnover and thus in profit realized through these business ac tivities.
Graf 1: Comparative overview of turnover and exchange changes in 2011/2012
Graf 2: Comparative overview of realized exchange changes in 4Q in 2011/2012
TURNOVER 2011
EXCHANGE DIFFERENCE 2011
TURNOVER 2012
EXCHANGE DIFFERENCE 2012
QUARTER I
QUARTER II
QUARTER IIII
QUARTER IV
QUARTER I
QUARTER II
QUARTER IIII
QUARTER IV
69
RISK PROFIL I RISK POLITIKA BANKE
Bankarsko poslovanje je karakteristično po raznim vrstama rizika, kojima
Banka upravlja neprekidnim praćenjem, identifikovanjem, mjerenjem I
uspostavljanjem ograničenja rizika i primjenom drugih kontrola.
Generalni cilj upravljanja rizicima u Banci je otpimizacija odnosa rizika i
prihoda. Banka preuzimanjem i upravljanjem rizicima uvećava prihode.
Za profitabilnost banke je od presudnog značaja adekvatan koncept upravljanja rizicima, a samim tim i prihodima.
Da bi u tome bila uspješna, zadatak menadžmenta banke je prepoznavanje i aktivno upravljanje rizicima.
Banka ima usvojene politike I procedure kojima se obezbjeđuje kontrola
i primjena svih unutrašnjih akata Banke u vezi sa upravljanjem rizicima,
kao i procedura vezanih za redovno izvještavanje u vezi sa upravljanjem rizicima. Procesi upravljanja rizicima su presudni za kontinuirano
profitabilno poslovanje Banke i svaki pojedinac u Banci je, u svom domenu, odgovoran za izloženost riziku. Ovakav sistem upravljanja rizicima
omogućava blagovremeno i potpuno obavještavanje organa upravljanja Bankom o svim rizicima koji se pojavljuju ili se mogu pojaviti, te
omogućava adekvatno i pravovremeno reagovanje u slučaju istih.
Sve odluke koje se tiču izloženosti banke rizicima moraju biti koordinisane unutar cijele banke kao institucije.
Banka računa stepen rizika povezan sa određenim poslovima, procesima i aktivnostima. Drugačije rečeno, upotrebom metoda za upravljanje
rizicima omogućava kvalitetnu ocjenu svih vrsta rizika, pravovremeno
reagovanje i smanjenje izloženosti prema istima.
Banka je izložena sljedećim vrstama rizika: kreditnom riziku, riziku likvidnosti, kamatnom riziku, operativnom riziku, riziku izloženosti prema jednom licu ili grupi povezanih lica, riziku ulaganja u druge zemlje, i dr.
Organi banke nadležni za upravljanje rizikom permanentno prate promjene u zakonskoj regulativi, analiziraju njihov uticaj na visinu rizika na
nivou banke, i preduzimaju mjere na usaglašavanju poslovanja i procedura sa novim propisima u okvirima kontrolisanog rizika. Pored toga,
uvođenje novih proizvoda i usluga praćeno je potrebnim tržišnim i
ekonomskim analizama u cilju optimizacije odnosa prihoda i rezervisanja
za procijenjeni rizik.
70
Kreditni rizik
Kreditni rizik predstavlja rizik da korisnici kredita neće moći ili neće htjeti
da izvrše ugovorene obaveze prema Banci. Banka internim aktima,
politikama, programima i procedurama obezbjeđuje adekvatan sistem
upravljanja kreditnim rizikom i svođenje kreditnog rizika na prihvatljivu
mjeru.
Postoji više načina na koji je moguće minimizirati uticaj kreditnog rizika
u poslovanju Banke, i to: definisanjem visine limita koji se odobravaju
pojedinačnim korisnicima kredita, ograničavanjem vremenskog perioda kreditiranja, procjenom kreditne sposobnosti svakog pojedinačnog
korisnika kredita, kontrolom korišćenja odobrenih sredstava,
obezbjeđivanjem plasmana adekvatnim instrumentima obezbjeđenja,
ograničavanjem izloženosti prema grupi povezanih lica, praćenjem koncentracije kreditnog portfolia po grupama korisnika, proizvodima, industrijama, regionalnoj zastupljenosti i sl.
Banka konstantno prati izloženost kreditnom riziku, dinamiku izvršenja
obaveza dužnika, vrši procjenu kreditne sposobnosti dužnika tokom
čitavog perioda kreditiranja u cilju obezbjeđivanja redovne naplate svih
potraživanja. Pored toga, kontinuirano se prati vrsta, kvalitet i vrijednost
svih instrumenata obezbjeđenja u cilju mogućnosti iniciranja naplate
potraživanja njihovim blagovremenim aktiviranjem.
Banka upravlja kreditnim rizikom kako na nivou klijenta, grupe povezanih
lica, tako i na nivou ukupnog portfelja.
U prethodonoj godini proces upravljanja kreditnim rizikom unaprijeđen
je kroz sljedeće aktivnosti:
• smanjeni su limiti odlučivanja filijalama u segmentu retail-a
(stanovništvo i SME) čime se postiže veća kontrola kvaliteta plasmana
u odobravanju s obzirom da sada veći broj zahtjeva ima kontrolu po
principu “u četiri oka”,
• u skladu sa prethodno navedenim i povećanim obimom poslovanja,
povećan je broj radnika u Odjeljenju za upravljanje kreditnim rizikom,
• rad na unapređenju informacionog sistema u segmentu kreditnog
rizika (klasifikacija klijenata po lokalnim standardima, obračun ispravki
vrijednosti po međunarodnim računovodstvenim standardima, identifikacija i upravljanje grupama povezanih lica, colateral management i
slično) što će unaprijediti proces upravljanja kreditnim rizicima,
BANK RISK PROFILE AND RISK POLICY
Banking is specific due to various risks which Bank manages through
constant following, identifying, measuring and limiting risks, and applying
other control measures.
The overall objective of risk management is to optimise ratio between
risks and revenues. Throughout taking and managing risks, the bank
increases its revenues. Therefore, adequate concept of risk and revenue
management is crucial for the profitability of the bank. In order to be
successful, the bank management task is to recognize and manage
risks.
The Bank has acquired policies and procedures which provide control and application of all the internal files of the Bank related to risk
management, as well as procedures related to regular reports on management risks. Risk management procedures are of crucial importance
to continuous profitable banking. Every individual in the Bank, in their
own domain, is responsible for risk exposure. Such risk system enables
prompt and thorough informing the management board on all the risks
appearing or about to appear and thus enables adequate and timely
reaction.
Credit Risk
Credit risk refers to the risk that a borrower will default on any type
of debt by failing or refusing to make payments it is obliged to do.
Throughout legislation, policies, programmes and procedures, the Bank
ensures an adequate system of credit risk management making the risk
acceptable.
There are several ways to minimize the influence of credit risk has on
banking: defining the limit to certain borrowers, limiting loan time, estimating credit worthiness of every borrower, controlling the use of approved funds, providing investments through adequate instruments, limiting exposure towards group of related entities, monitoring loan portfolio
per group of users, products, production, regional representation, etc.
The bank monitors loan risk exposure, dynamic of obligations, estimates
credit worthiness during the entire period of financing with the aim of
providing regular debt collection. Apart from that, the kind, quality and
value of all instruments are monitored in order to initiate timely debt
collection.
All decisions concerning the bank exposure to risks must be coordinated within the whole bank, as an institution.
The Bank includes risk exposed to a single entity, a group of related
entities and total portfolio respectively.
The bank estimates risk degree in correlation to certain operations,
processes and activities. In other words, risk management enables
qualitative assessment of any risk, in due response and risk exposure
reduction.
In the previous year the risk management process improved through the
following activities:
A banking risk framework includes: credit risk, liquidity risk, interest rate
risk, operational and reputational risk, exposure risk, investment risk, etc.
Employee of the Bank responsible for risk management continuously
monitor all changes in legislation, analyse its influence on the risk,
take measures to adjust operations and procedures with new regulations within the framework of controlled risk. In addition, introducing
new products and services is in accordance with the market needs and
economic analyses in order to optimise ratio of revenues and provisions
for an estimated risk.
• Limits in branch decisions within retail segment are reduced which
results in better investment quality control with the fact that more
demands have “4 eyes” control,
• with all the above and increase in business volume the number of
employees in Loan Risk Management department has also increased,
• improving the information system in the loan risk segment
(classification of clients by local standards, accounting for the
impairment by international accounting standards, identification
and management in groups of related entities, collateral management,
etc) will improve the process of loan risk management,
• Early Collection Department, collection of loans which are late in the
early phase 30 – 90 days, was formed,
• Centralization of collection or warnings automation which proved to be
71
• formirano je Odjeljenje za ranu naplatu, tj. naplatu kredita koji kasne u
ranoj fazi, 30-90 dana,
• centralizacija naplate, tj. automatizacija slanja opomena, koja se
pokazala kao dobar alat za uspješnije upravljanje naplatom,
• uspostavljeni su alati za praćenje portfolia u kašnjenju po klijent
menadžerima, gdje je fokus stavljen na portfolio koji se pogoršava,
• uspostavljena je koordinacija rada sa filijalama Banke prilikom prijema
i slanja blokada mjenicama, čime se postiže efikasnije korištenje
instrumenata obezbjeđenja.
Tržišni rizici
U procesu upravljanja tržišnim rizicima obuhvaćeni su rizik likvidnosti,
kamatni i devizni rizik.
a) Rizik likvidnosti
Rizik likvidnosti predstavlja mogućnost da Banka ne posjeduje dovoljno
likvidnih sredstava i rezervi likvidnosti za izmirenje dospjelih obaveza
i pokriće neočekivanih odliva depozita i nedepozitne pasive. Problem
likvidnosti se izražava kao manjak i otežano ili nemoguće pribavljanje
likvidnih sredstava po razumnoj tržišnoj cijeni.
Rizikom likvidnosti se upravlja tako što se kontinuirano
prati i analizira dnevna likvidnost, ročna usklađenost Bančine
aktive i pasive, odnos novčanih sredstava i ukupne aktive, odnos
novčanih sredstava i depozita, koncentracija depozita, i drugo. Banka
računa više indikatora/pokazatelja u modelu likvidnosti i redovno izrađuje
stres testove gdje uzima u obzir kretanja na tržištu.
Upravljanje rizikom likvidnosti u Novoj banci izvodi se u skladu sa usvojenim politikama i strategijom kojima se utvrđuju prava i sistemska
odgovornost.
b) Rizik promjene kamatnih stopa
Rizik promjene kamatnih stopa predstavlja osjetiljivost kapitala i prihoda
banke na promjene kamatnih stopa na tržištu.
Kamatni rizik je rizik smanjenja profita ili neto vrijednosti imovine banke
usljed promjena u visini kamatnih stopa. Izloženost kamatnom riziku zavisi od odnosa kamatno osjetljive aktive i pasive banke.
U odjeljenju tržišnih rizika u okviru Sektora za upravljanje rizicima konstantno se rade analize gdje se izdvajaju senzibilne aktiva i pasiva te
računa visina izloženosti riziku promjene kamatnih stopa, uzimanjem
72
različitih »šta ako« hipoteza.
Cilj upravljanja ovom vrstom rizika je održavanje izloženosti riziku u prihvatljivim okvirima.
c) Devizni rizik
Devizni rizik je rizik mogućnosti nastanka negativnih efekata na finansijski rezultat i kapital banke usljed promjene deviznog kursa. Bankarsko poslovanje u različitim valutama uslovljava izloženost oscilacijama
deviznih kurseva više valuta.
U upravljanju deviznim rizikom Banka nastoji da optimizuje deviznu
strukturu aktive i pasive, tako da fluktuacije kursa nemaju značajan uticaj na bilans uspjeha. Cilj je da se rizikom upravlja na način da Banka
može da reaguje na veće promjene kursa bez ugrožavanja kontinuiteta
poslovanja.
Odjeljenje za upravljanje tržišnim rizicima je zaduženo za praćenje internih limita kao i regulatornih limita propisanih od strane Agencije za
bankarstvo, pri čemu su interno definisani limiti stroži od regulatornih
limita devizne pozicije.
Odjeljenje sprovodi stres testove kako bi ocijenila uticaj značajnih promjena kursa na bilans uspjeha Banke.
Operativni rizik
Operativni rizik je rizik nastanka negativnih efekata na finansijski rezultat
i kapital banke usljed propusta u odvijanju poslovnih procesa, ljudskih
grešaka, grešaka u sistemu, ili dejstva spoljih faktora.
Uloga procesa upravljanja operativnim rizicima je da identifikuje, procijeni, kontroliše i smanji mogućnost nastanka i uticaj operativnih rizika i
gubitaka. Banka ne može da eliminiše sve operativne rizike, ali kroz proces evidentiranja i analiziranja operativnih gubitaka može da identifikuje
propuste u svojim procesima, proizvodima i procedurama, i njihovim
unapređivanjem smanji učestalost i negativan uticaj operativnih gubitaka na poslovanje i profitabilnost banke. Važan aspekt procesa upravljanja operativnim rizicima je ažurno izvještavanje menadžmenta banke
o značajnim operativnim rizicima, kao i permanentna obuka svih zaposlenih uključenih u proces prikupljanja podataka o operativnim rizicima i
sveobuhvatno razvijanje svijesti o značaju identifikovanja, mjerenja, kontrole i ublažavanja operativnih rizika.
a good tool for better collection management,
• Tools for portfolio monitoring by late payment clients were introduced
and the focus was placed on aggravating portfolio,
• Coordination with the Bank branches while sending and receiving
blocking bills was introduced which resulted in efficiency in instrument
usage.
Market risks
Liquidity risk, interest rate risk and foreign exchange risk are included in
the process of market risk management.
Objective of the risk management is to maintain risk exposure within
acceptable parameters
c) Foreign Exchange Risk
Foreign exchange risk (currency risk) is a form of risk that arises due to
changes in currency exchange rate causing negative effects on financial
result and capital of the Bank. Banking operations in different currencies
include exposure to currencies fluctuations.
a) Liquidity Risk
Internal limits are more stringent than the regulatory foreign exchange
position limit. In addition, internal limits are monitored on a daily basis,
thus keeping the risk exposure within established limits.
Liquidity risk refers to the risk that the Bank will not have sufficient liquid
assets and reserve requirement necessary to meet all its due obligations
and to cover an unexpected deposit outflow and non-deposit liabilities.
Liquidity problem represents a deficit or a state of difficult or impossible
obtaining liquid assets at a fair market price.
Managing foreign exchange risk the Bank tries to optimize foreign exchange structure of assets and liabilities so that the fluctuations do not
have significant influence on Income Statement. The objective is to manage risk in the way which enables the Bank to react to change course
without jeopardizing the banking continuity.
Liquidity risk management is based on monitoring and analysing liquidity on a daily basis, the Bank’s balance of financial resources and total bank assets, ratio of financial resources and deposits,
deposit concentration, and more. The Bank includes several indicators
in the liquidity model and regularly elaborates stress tests considering
developments on the market.
Market Risk Management Department is authorized to monitor internal
limits as well as regulatory limits defined by Banking Agency with internal
limits stricter than regulatory limits of foreign exchange positions.
Liquidity risk management at Nova Banka is complied in accordance
with the policies and strategies that help regulating rights and responsibilities.
Operational Risk
b) Interest Rate Risk
Variability of interest rate reflects the sensitivity of capital and revenues
due to variability of interest rate on the market.
Interest risk is the risk of reducing profit or net asset value of the Bank
due to changes in interest rates. Exposure to interest rate risk depends
on the Banks’ ration of interest sensitive assets and liabilities of the Bank.
Market Risk Department within the Department of Risk Management
sector constantly analyses and selects sensitive assets and liabilities and
computes the level of risk exposure depending on interest rate variability,
including various »what if« hypothesis.
The Department conducts stress tests in order to estimate the influence
of significant changes on Income Statement.
Operational risk is the risk of negative effects on the financial result and
capital of the Bank caused by omissions in the work of employees, inadequate internal procedures and processes, inadequate management
of information and other systems, and unforeseeable external events.
The role of operational risk management is to identify, assess, control
and decrease its probability of occurring and affecting. The Bank cannot
eliminate all operational risks, but, through the process of monitoring,
noting and analysing operational losses, it can identify omissions in its
own processes, procedures and products whose improvement will certainly lead to the reduction of operational risk and its negative effects on
business operations and profitability.
An important aspect of operational risk management is to report promptly any suspicious and significant risks to the Bank management, as well
as permanent training of employees involved in the process of collecting
73
Podaci o operativnim rizicima prikupljaju se u svim organizacionim
dijelovima banke, vrši se njihova klasifikacija i analiza primjenom
odgovarajućeg softvera, i preporučuju načini umanjenja rizika i
ublažavanje njihovih posljedica.
U procesu upravljanja operativnim rizikom Banka koristi softverska
rješenja Serenity i Hestia.
Serenity aplikacija se koristi za evidenciju podataka o događajima koji
predstavljaju operativni rizik. Sama aplikacija omogućava kreiranje,
modifikovanje i verifikovanje evidentiranih događaja. Događaji se evidentiraju po izvoru događaja. Na ovaj način Banka je formirala bazu svih
događaja.
Pored ovoga Banka je implementirala i aplikaciju Hestia koja je korišćena
prilikom kreiranja dokumenata State of applicability (Izjava o primjenjivosti) Plana obrade rizika, dva ključna i najkompleksnija dokumenta
kreirana primjenom ovog softvera u procesu implementacije Sistema
upravljanja sigurnošću informacija ISO 27001:2005. Svrha dokumenta State of applicability je da prikaže sve sigurnosne mjere, te
koje od njih su primjenjive, a koje nisu, razloge za takvu odluku, ciljeve
koje se mjerama želi postići i opis kako se provode. Plan obrade
rizika tačno određuje način na koji će se mjere iz State of applicability
provoditi – ko će ih provoditi, kada, kojim sredstvima i sl. Ovaj dokument
je zapravo plan provođenja sigurnosnih mjera.
Kao jedan od oblika upravljanja operativnim rizikom odjeljenje sprovodi
samoprocjenjivanje vezano za operativne rizike. Samoprocjenjivanje
se vrši kroz definisane upitnike koji se jednom godišnje dostavljaju
odgovornima u svim organizacionim jedinicama. Rezultati upitnika se
obrađuju kako bi se dobio pregled nivoa rizika prema određenim
poslovnim linijama.
74
Rizik izloženosti banke
Sektor za upravljanje rizicima prati, mjeri i izvještava o riziku izloženosti
prema jednom licu ili grupi povezanih lica, riziku ulaganja Banke u druga
pravna lica, riziku zemlje porijekla lica prema kome je Banka izložena.
Rizici izloženosti banke obuhvataju rizike izloženosti banke prema jednom licu, grupi povezanih lica i licima povezanim sa Bankom.
Pod rizikom zemlje porijekla lica prema kojem je Banka izložena, podrazumijevaju se negativni efekti koji bi mogli uticati na finansijski rezultat i
kapital banke zbog nemogućnosti da se naplati potraživanje od stranih
lica iz razloga koji su rezultat političkih, ekonomskih ili socijalnih prilika u
zemlji porijekla tog lica.
Nova banka utvrđuje limite izloženosti za svaku pojedinačnu zemlju
koristeći rejtinge, te vlastitu metodologiju, uzimajući u obzir i koncentracije prema pojedinim regionima. Pod tim se podrazumijeva da uspostavljaju limite kako na nivou ino komitenta tako i na nivou zemlje u
kojoj klijent posluje.
Upravljanje kapitalom
Cilj upravljanja kapitalom je da Banka zadrži sposobnost da nastavi svoje
poslovanje u neograničenom periodu u predvidljivoj budućnosti, kako
bi očuvala optimalnu strukturu kapitala sa ciljem da se smanje troškovi
kapitala, a akcionarima obezbijede dividende.
Banka kontinuirano upravlja kapitalom kako bi ostvarila sljedeće:
- Obezbijedila usaglašenost sa zahtjevima u vezi sa kapitalom koji su
definisani od strane regulatora,
Takođe, Odjeljenje za operativne rizike vrši kontrolu stanja gotovine u
mreži kao i održavanje gotovine u okviru dozvoljenog minimuma.
- Obezbijedila adekvatan nivo kapitala za nastavak poslovanja po načelu
stalnosti poslovanja,
Takođe, Banka ima usvojene Plan nastavka poslovanja (BCP) i Plan oporavka poslovanja (DRP).
- Održala nivo kapitala na nivou koji će omogućiti razvoj poslovanja.
data on operational risk and overall awareness enhancement regarding
the importance of identifying, measuring, controlling and mitigating.
Data collection on operational risks are performed at all organisational
units of the Bank, then classified and analysed by using appropriate
software, thus ending with recommendations for risk reduction and mitigation.
In the process of operational risk managment the Bank uses Serenity
and Hestia software solutions.
Serenity application is used for data evidence on activities which represent operational risk. The application enables creation, modification and
verification of noted activities. The activities are noted by activity sources.
This way the Bank has formed its own base of all activities.
Apart from this the Bank implemented Hestia sate of applicability document and risk treatment plan, two key and most complex documents
created applying this software in the process of implementation of the
standard ISO 27001:2005 (Quality in Safety). The purpose of the State
of applicability document is to show all safety measures, applicable and
non-applicable ones, reasons for such decision, objectives which are to
be achieved applying those measures and the description of application.
Risk treatment plan defines the exact way in which the measures form
State of applicability are to be carried out – who will carry them out,
when, by which means, etc. This document is actually a plan od safety
measures application.
One of the operational risk management forms is self-evaluation related
to operational risks. Self-evaluation is performed through defined questionnaires which are annualy delivered to authorities in all the organizational units. Questionnaire results are processed in order to get level risk
overview by specific business lines.
Bank Exposure Risk
Management sector includes monitoring, assessment and reporting that
provide insight into risk exposure to a single entity or a group of related
entities, investments risks, risk relating to the country of origin of the
entity to which the Bank is exposed.
Exposure risks include risks of the Bank’s exposure to a single entity or
a group of related entities and risks of banks’ exposure to a single entity
related with the Bank.
Risks relating to the country of origin of the entity to which the Bank is
exposed is the risk of negative effects on the financial result and capital
of the Bank due to its inability to collect claims from such entity for reason arising from political, economic or social conditions in such entity’s
country of origin.
Nova Banka sets exposure limits for each country according to rating
data, its own methodology and concentration towards individual regions.
This implies limits regarding foreign client as well as a country where the
client operates.
Capital Management
The objective of capital management is to ensure the Bank’s ability to
continue its operations in the unforeseeable future, thus preserving an
optimal capital structure in order to minimise costs and provide dividends to shareholders.
The bank actively manages its capital for the following purposes:
- to ensure compliance with the requirements relating to capital as
defined by regulators;
Operational Risk Department also controls cash balance in the network
as well as keeps cash balance within minimum.
- provide sufficient capital in order to continue operating under the
principle of continuity of operations;
The Bank also has Business continuation plan and Business recovery
plan adopted.
- maintain capital at a level that will enable business development.
75
FINANSIJSKI IZVJEŠTAJ ZA
GODINU KOJA SE ZAVRŠILA
31. DECEMBRA 2012. GODINE
75
FINANCIAL STETEMENTS
FOR THE YEAR ENDED ON
DECEMBER 31 2012
76
IZVJEŠTAJ NEZAVISNOG REVIZORA AKCIONARIMA
NOVE BANKE AD BANJA LUKA
Napomena
2012.
KM hiljada
2011.
KM hiljada
Prihodi od kamata
3
63.786
50.414
Rashodi kamata
3
(28.112)
(22.213)
35.674
28.201
Neto prihodi od kamata
Prihodi od naknada i provizija
4
21.278
17.808
Rashodi od naknada i provizija
4
(3.801)
(2.966)
Neto prihodi po osnovu naknada i provizija
17.477
14.842
Dobici po osnovu prodaje HOV i udjela
5
-
26
Gubici po osnovu prodaje HOV i udjela
5
-
-
-
26
53.151
43.069
Neto dobici po osnovu prodaje HoV i udjela (učešća)
Dobitak iz poslova finansiranja
Prihodi iz operativnog poslovanja
6
20.097
17.084
Rashodi iz operativnog poslovanja
6
(65.379)
(53.338)
(45.282)
(36.254)
Gubitak iz operativnog poslovanja
Ostali prihodi
7
1.757
1.129
Ostali rashodi
7
(1.814)
(2.114)
(57)
(985)
7.812
5.830
Gubitak po osnovu ostalih prihoda i rashoda
Poslovni dobitak
8
Prihodi od promjene vrijednosti imovine i obaveza
10.842
13.113
Rashodi od promjene vrijednosti imovine i obaveza
(6.973)
(8.668)
Dobitak po osnovu promjene vrijednosti imovine i obaveza
3.869
4.445
Dobitak prije oporezivanja
11.681
10.275
9
(1.650)
(1.313)
9
22
(104)
10.053
8.858
0,142
0,125
Porez na dobit
8
Dobitak/(gubitak) po osnovu povećanja/smanjenja odloženih poreskih
sredstava i smanjenja/povećanja odloženih poreskih obaveza
Neto dobitak
Zarada po akciji
Banja Luka, 25. april 2013. godine
80
10
U ime
Nove banke a.d. Banja Luka
Direktor
Mr Milan Radović
INDEPENDENT AUDITOR’S REPORT TO SHAREHOLDERS
OF NOVA BANKA JSC BANJA LUKA
Note
2012
KM thousand
2011
KM thousand
Ineterst income
3
63.786
50.414
Interest expenses
3
(28.112)
(22.213)
35.674
28.201
Net interest income
Income from fees and commissions
4
21.278
17.808
Expenses from fees and commissions
4
(3.801)
(2.966)
Net income from fees and commissions
17.477
14.842
Income from sales of shares and securities
5
-
26
Expenses from sales of shares and commissions
5
-
-
-
26
53.151
43.069
Net income from sales of shares and commissions (shares)
Income from financial transactions
Income from operating business
6
20.097
17.084
Expenses from operating business
6
(65.379)
(53.338)
(45.282)
(36.254)
Loss from operating business
Other income
7
1.757
1.129
Other expenditures
7
(1.814)
(2.114)
(57)
(985)
7.812
5.830
Loss/income from income and expenses
Business income
8
Income from change of value of assets and liability
10.842
13.113
Expenses from change of value of assets and liability
(6.973)
(8.668)
Income from change of value of assets and liability
3.869
4.445
Profit before tax
11.681
10.275
9
(1.650)
(1.313)
9
22
(104)
10.053
8.858
0,142
0,125
Profit tax
8
Profit/(loss) from increase/reduction in deferred tax funds and
reduction/increase in deferred tax liabilities
Net profit
Profit per share
Banja Luka, April 25 2013
10
On behalf of
Nova banka JSC Banja Luka
General Manager
Milan Radović, M.Sc. (Econ)
81
Napomena
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
poslovanja
11
90.279
48.667
Depoziti i krediti u domaćoj i stranoj valuti
12
143.625
117.198
AKTIVA
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog
Potraživanja za kamatu i naknadu, potraživanja po osnovu prodaje i
druga potraživanja
13
5.485
5.319
Dati krediti i depoziti
14
848.465
703.649
Hartije od vrijednosti
15
35.721
31.240
Ostali plasmani i AVR
16
49.389
37.831
Zalihe
17
6.248
2.390
Osnovna sredstva i ulaganja u nekretnine
18
23.441
21.885
Nematerijalna sredstva
19
8.208
4.683
1.210.861
972.862
278.465
209.152
1.489.326
1.182.014
1.059.203
846.389
Poslovna aktiva
Vanbilansna aktiva
24
UKUPNA AKTIVA
PASIVA
Obaveze
20
Obaveze po osnovu depozita i kredita
21
Obaveze za kamatu i naknadu
22
94
440
46.038
30.560
1.105.335
877.389
Akcijski kapital
70.863
70.863
Emisiona premija
8.070
8.070
Rezerve iz dobiti
3.338
2.923
Posebne rezerve za procijenjene gubitke
5.321
4.758
Dobitak
17.934
8.859
Ukupan kapital
105.526
95.473
1.210.861
972.862
278.465
209.152
1.489.326
1.182.014
Ostale obaveze i PVR
Ukupno obaveze
Kapital
23
Poslovna pasiva
Vanbilansna pasiva
UKUPNA PASIVA
Banja Luka, 25. april 2013. godine
82
24
U ime
Nove banke a.d. Banja Luka
Direktor
Mr Milan Radović
Note
12/31/2012
KM thousand
12/31/2011
KM thousand
Cash, cash equivalents, gold and income from operating business
11
90.279
48.667
Deposits and loans in local and foreign currency
12
143.625
117.198
Interest and fee based on sales and other receivables
13
5.485
5.319
Loans and deposits
14
848.465
703.649
Securities
15
35.721
31.240
Other placement and acurred income
16
49.389
37.831
Supplies
17
6.248
2.390
Fixed assets and investment in real estates
18
23.441
21.885
Intangible assets
19
8.208
4.683
1.210.861
972.862
278.465
209.152
1.489.326
1.182.014
1.059.203
846.389
ASSETS
Business assets
Off-balance assets
24
TOTAL ASSETS
LIABILITIES
Liabilities
20
Liabilities for loans and deposits
21
Liabilities for interest and fees
22
94
440
46.038
30.560
1.105.335
877.389
Share capital
70.863
70.863
Share premium
8.070
8.070
Reserves from income
3.338
2.923
Special provision for estimated losses
5.321
4.758
Profit
17.934
8.859
Total capital
105.526
95.473
1.210.861
972.862
278.465
209.152
1.489.326
1.182.014
Other liabilities and diferred revenues
Total liabilities
Capital
23
Business liabilities
Off-balance liabilities
TOTAL LIABILITIES
Banja Luka, April 25 2013
24
On behalf of
Nova banka JSC Banja Luka
General Manager
Milan Radović, M.Sc. (Econ)
83
Akcijski
kapital obične akcije
Emisiona
premija
Rezerve iz
dobiti
Neraspoređena
dobit
Posebne rezerve
za procijenjene
gubitke
Ukupno
Stanje na dan 01.01.2011. godine
63.146
8.070
2.517
8.608
4.274
86.615
Emisija akcija (XVI) po osnovu raspodjele dobiti
KM hiljada
7.717
-
-
(7.717)
-
-
Prenos iz dobiti na rezerve za procijenjene gubitke
-
-
-
(484)
484
-
Prenos na zakonske rezerve po osnovu raspodjele dobiti
-
-
406
(406)
-
-
Dobit perioda
-
-
-
8.858
-
8.858
Stanje na dan 31.12.2011. godine
70.863
8.070
2.923
8.859
4.758
95.473
Stanje na dan 01.01.2012. godine
70.863
8.070
2.923
8.859
4.758
95.473
Prenos iz dobiti na rezerve za procijenjene gubitke
-
-
-
(563)
563
-
Prenos na zakonske rezerve po osnovu raspodjele dobiti
-
-
415
(415)
-
-
Dobit perioda
-
-
-
10.053
-
10.053
70.863
8.070
3.338
17.934
5.321
105.526
Stanje na dan 31.12.2012. godine
Banja Luka, 25. april 2013. godine
U ime
Nove banke a.d. Banja Luka
Direktor
Mr Milan Radović
84
Share capital ordinary
shares
Issue
premium
Legal
reserves
Retained
earnings
Provisions for
credit losses
Total
Balance at January 1 2011
63.146
8.070
2.517
8.608
4.274
86.615
Issue of shares (the 15th share issue) from retained earnings
KM thousand
7.717
-
-
(7.717)
-
-
Transfer from reserves for estimated losses
-
-
-
(484)
484
-
Transfer to legal reserves from retained earnings
-
-
406
(406)
-
-
Current year profit
-
-
-
8.858
-
8.858
Balance at December 31 2011
70.863
8.070
2.923
8.859
4.758
95.473
Balance at January 1 2012
70.863
8.070
2.923
8.859
4.758
95.473
Transfer from profit to reserves for estimated losses
-
-
-
(563)
563
-
Transfer to legal reserves from retained earnings
-
-
415
(415)
-
-
Current year profit
-
-
-
10.053
-
10.053
70.863
8.070
3.338
17.934
5.321
105.526
Balance at December 31 2012
Banja Luka, April 25 2013
On behalf of
Nova banka JSC Banja Luka
General Manager
Milan Radović, M.Sc. (Econ)
85
2012.
KM hiljada
2011.
KM hiljada
Novčani tokovi iz poslovnih aktivnosti
Primici kamata, naknada i provizija po kreditima i poslovima lizinga
83.757
67.292
Isplate kamata
(28.745)
(23.909)
Naplate po kreditima koji su ranije bili otpisani (glavnica i kamata)
Novčane isplate zaposlenima i dobavljačima
Isplate po vanbilansnim ugovorima
1.374
534
(38.789)
(33.466)
-
(401)
Novčane pozajmice i krediti dati klijentima i naplate istih
(175.275)
(179.483)
Depoziti klijenata
196.626
95.015
Plaćeni porez na dobit
(1.409)
(1.281)
Neto novčana sredstva iz poslovnih aktivnosti
37.539
(75.699)
(768)
4.941
-
128
Novčani tokovi iz aktivnosti investiranja
Kratkoročni plasmani finansijskim institucijama
Primici dividendi
Ulaganja u vrijednosne papire koji se drže do dospijeća
-
(8)
14
7
Kupovina nematerijalne aktive
(4.839)
(1.472)
Kupovina materijalne aktive
(3.411)
(1.778)
Kupovina drugih ulaganja
(4.000)
(24.496)
(13.004)
(22.678)
Uzete pozajmice, neto (kreditne linije i subordinirani dug)
23.176
22.757
Neto novčana sredstva iz aktivnosti finansiranja
23.176
22.757
Neto porast/(smanjenje) novčanih sredstava i novčanih ekvivalenata
47.711
(75.620)
Novčana sredstva i novčani ekvivalenti na početku perioda
169.193
240.728
3.338
4.085
220.242
169.193
Naplativi dospjeli vrijednosni papiri koji se drže do dospijeća
Neto novčana sredstva iz aktivnosti investiranja
Novčani tokovi iz aktivnosti finansiranja
Efekti promjene deviznih kurseva novčanih sredstava i novčanih ekvivalenata
Novčana sredstva i novčani ekvivalenti na kraju perioda
Banja Luka, 25. april 2013. godine
U ime
Nove banke a.d. Banja Luka
Direktor
Mr Milan Radović
86
2012
KM thousand
2011
KM thousand
Cash flows from operating activities
Interest, fees and commissions receipts upon loan and leasing business
83.757
67.292
Interest paid
(28.745)
(23.909)
Collection upon loans previously written-off (principal and interest)
Cash payments to employees and suppliers
Payments on off-balance sheet contracts
1.374
534
(38.789)
(33.466)
-
(401)
Cash borrowings, loans to clients and related collection
(175.275)
(179.483)
Deposits from customers
196.626
95.015
Profit tax paid
(1.409)
(1.281)
Net cash flow from operating activities
37.539
(75.699)
(768)
4.941
-
128
Cash flows from investment activities
Short term loans to financial institutions
Dividend receipts
Investment to securities held to maturity
-
(8)
14
7
Purchase of intangible assets
(4.839)
(1.472)
Purchase of tangible assets
(3.411)
(1.778)
Purchase from other investments
(4.000)
(24.496)
(13.004)
(22.678)
Borrowings, net (credit lines and subordinate ddebt)
23.176
22.757
Net cash flows from financing activities
23.176
22.757
Net increase/(decrease) in cash and cash equivalents
47.711
(75.620)
Cash and cash equivalents at the beginning of the period
169.193
240.728
Effects of chnge in exchange rates of cash and cash equivalents
3.338
4.085
220.242
169.193
Collectible matured securities held to maturity
Net cash flows from investment activities
Cash flows from financing activities
Cash and cash equivalents at the end of the period
Banja Luka, April 25 2013
On behalf of
Nova banka JSC Banja Luka
General Manager
Milan Radović, M.Sc. (Econ)
87
Novčana sredstva i novčani ekvivalenti na kraju perioda čine:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Blagajna u domaćoj valuti (Napomena 11)
8.960
7.217
Blagajna u stranoj valuti (Napomena 11)
9.626
7.210
Žiro račun poslovne jedinice (Napomena 11)
Kratkoročni plasmani i krediti drugim bankama u domaćoj valuti (Napomena 14a)
Devizni računi kod ino banaka (Napomena 11)
Čekovi u stranoj valuti (Napomena 11)
Ostala novčana sredstva u stranoj valuti (Napomena 11)
591
369
-
13.000
57.335
24.086
105
47
-
66
Sredstva kod Centralne banke (Napomena 12)
143.625
117.198
Ukupno
220.242
169.193
Banja Luka, 25. april 2013. godine
U ime
Nove banke a.d. Banja Luka
Direktor
Mr Milan Radović
88
Cash and cash equivalents at the end of th eperiod are:
12/31/2012
KM thousand
12/31/2011
KM thousand
Domestic treasury (Note 11)
8.960
7.217
Foreign treasury (Note 11)
9.626
7.210
Giro account of business unit (Note 11)
Short term placements and loans to other banks n domestic currency (Note 14a)
Ino banks foreign currency accounts (Note 11)
Foreign currency checks (Note 11)
Other foreign currency cash (Note 11)
591
369
-
13.000
57.335
24.086
105
47
-
66
Funds in the Central Bank (Note 12)
143.625
117.198
Total
220.242
169.193
Banja Luka, April 25 2013
On behalf of
Nova banka JSC Banja Luka
General Manager
Milan Radović, M.Sc. (Econ)
89
NAPOMENE UZ FINANSIJSKE IZVJEŠTAJE
1. OSNOVNE INFORMACIJE
Nova banka a.d. Banja Luka (u daljem tekstu: „Banka“) je osnovana u
oktobru 1992. godine i upisana u sudski registar Rješenjem Osnovnog
suda u Bijeljini br. Fi-292/92, pod nazivom Eksim banka a.d. Bijeljina.
Rješenjem Osnovnog suda u Bijeljini br. Fi-352/94 iz jula 1994. godine
izvršena je promjena naziva Banke u Eksport-import Banka a.d. Bijeljina,
dok je Rješenjem Osnovnog suda u Bijeljini br. Fi-598/99 od 17. juna
1999. godine izvršen upis promjene naziva Banke u Nova banka a.d.
Bijeljina. Banka je u 2007. godini Rješenjem Osnovnog suda u Banjoj
Luci promijenila sjedište i posluje pod nazivom Nova banka a.d. Banja
Luka.
U decembru 2002. godine, Skupština Banke je donijela odluku o statusnoj promjeni pripajanja Agroprom Banke a.d. Banja Luka, a od 1.
januara 2003. godine Agroprom Banka a.d. Banja Luka posluje u sastavu Banke.
Na dan 31. decembra 2012. godine najveće učešće u akcionarskom
kapitalu Banke ima Adriatic Fund BV, sa 35,72% (31. decembra 2011.
godine: Adriatic Fund BV 35,72%).
90
Banka je registrovana u Republici Srpskoj za obavljanje svih bankarskih poslova: depozitne poslove, kreditne poslove, garancijske poslove,
poslove sa efektivom, devizne i mjenjačke poslove, emisione i depoposlove, poslove platnog prometa, poslove posredovanja u trgovini hartijama od vrijednosti, kupovinu i naplatu potraživanja i druge bankarske i
finansijske poslove u skladu sa Zakonom o bankama Republike Srpske.
Sjedište Banke je u ulici Kralja Alfonsa XIII broj 37 A, Banja Luka.
Banka posluje preko Centrale sa sjedištem u Banjoj Luci i jedanaest
filijala koje su locirane u Bijeljini, Banjoj Luci, Istočnom Sarajevu, Zvorniku, Brčkom, Trebinju, Doboju, Sarajevu, Ljubuškom, Foči i Prijedoru i
posebnog organizacionog dijela za trgovanje hartijama od vrijednosti –
Broker Nova.
Poslovi Banke podijeljeni su po sektorima, samostalnim odjeljenjima i
odjeljenjima.
Na dan 31. decembra 2012. godine Banka je imala 550 radnika (31.
decembra 2011. godine: 485 radnika).
NOTES TO THE FINANCIAL REPORTS
1. GENERAL INFORMATION
Nova Banka JSC. Banja Luka (hereinafter referred to as: “the Bank“) was
founded in October 1992 and registered with the Court Register by the
Decision of the Basic Court in Bijeljina No. Fi.-292/92 under the name
of Eksim Banka JSC, Bijeljina. Pursuant to the Decision of the Basic
Court in Bijeljina No. Fi.-352/94 of July 1994, the Bank changed its
name to EksportImport Banka JSC., Bijeljina, and as per the Decision
of the Basic Court in Bijeljina No. Fi.-598/99 dated 17 June 1999, the
Bank officially recorded the change of its name into Nova banka JSC,
Bijeljina. In 2007, pursuant to the Decision of the Basic Court in Banja
Luka the Bank moved its headquarters and started operating under the
name of Nova Banka JSC Banja Luka.
In December 2002, the Bank Shareholders’ Meeting set up the Decision on the status change by acquisition of Agroprom banka JSC Banja
Luka.
On December 31 2012, major shareholder of the Bank is Adriatic Fund
BV Amsterdam with 35.72 % of the share capital (On December 31
2011: Adriatic Fund BV 35.72%).
The Bank is registered in the Republic of Srpska to conduct all banking
operations: deposit operations, credit and guarantee operations, operations with cash, foreign currency and exchange operations, issue and
depooperations, clearing and settlement services, brokerage services,
purchase and debt collection and other banking and financial activities in
accordance with the Law on Banks of the Republic of Srpska.
The Bank’s Head Office is located in Banja Luka, 37a Kralja Alfonsa
XIII St.
The Bank operates through its Headquarters in Banja Luka and 11
branches located in Bijeljina, Banja Luka, Istočno Sarajevo, Zvornik,
Brčko, Trebinje, Doboj, Sarajevo, Ljubuški, Foča and Prijedor and
through special department for trading with securities-Broker Nova.
The Bank’s operations are organized in divisions, departments and sectors. As of 31 December 2011 the Bank had 550 employees (as of 31
December 2011: 485 employees).
91
2. RAČUNOVODSTVENE POLITIKE
2.1. Osnove za sastavljanje i prikazivanje finansijskih izvještaja
Finansijski izvještaji Banke na dan 31. decembar 2012. godine sastavljeni su u skladu sa važećim propisima Republike Srpske (RS) zasnovanim na Zakonu o računovodstvu i reviziji Republike Srpske („Službeni
glasnik Republike Srpske“ br. 36/2009 i 52/2011), Zakonom o
bankama Republike Srpske, regulativi Agencije za bankarstvo Republike
Srpske, propisima Centralne banke Bosne i Hercegovine i ostalim propisima u Republici Srpskoj, koji regulišu poslovanje banaka i finansijsko
izvještavanje.
Propisi iz oblasti računovodstva i revizije, koji se u smislu Zakona o
računovodstvu i reviziji primjenjuju u Republici Srpskoj, podrazumijevaju Međunarodne računovodstvene standarde (MRS), Međunarodne
standarde finansijskog izvještavanja (MSFI), Međunarodne standarde
revizije (IAS), Kodeks etike za profesionalne računovođe i prateća
uputstva, objašnjenja i smjernice koje donosi Odbor za Međunarodne
računovodstvene standarde (IASB) i sva prateće uputstva, objašnjenja
i smjernice koje donosi Međunarodna Federacija računovođa (IFAC).
MSFI i Tumačenja objavljenja nakon 1. januara 2010. godine nisu primijenjena prilikom pripreme priloženih finansijskih izvještaja pošto novi ili
izmijenjeni MSFI nisu imali uticaj na računovodstvene politike, finansijski
položaj i poslovanje Banke.
92
Finansijski izvještaji Banke za 2012. godinu prikazani su u formatu
propisanim Pravilnikom o obrascima i sadržini pozicija u obrascima bilans stanja i bilans uspjeha za banke i druge finansijske organizacije i
Pravilnikom o obrascu i sadržini pozicija u obrascu bilans tokova gotovine za banke i druge finansijske organizacije.
Banka je u sastavljanju prezentovanih finansijskih izvještaja primjenjivala
računovodstvene politike obrazložene u Napomeni 2.3., zasnovane na
računovodstvenim propisima i podzakonskim aktima Republike Srpske,
regulativi Agencije za bankarstvo Republike Srpske i poreskim propisima
Republike Srpske.
Finansijski izvještaji su pripremljeni u skladu sa konceptom istorijskog
troška, izuzev za hartije od vrijednosti kojima se trguje i hartije od vrijednosti raspoložive za prodaju, koje su vrednovane po tržišnoj vrijednosti.
Finansijski izvještaji su prezentovani u konvertibilnim markama Bosne i
Hercegovine (KM), a sve iskazane numeričke vrijednosti prikazane su u
hiljadama, osim ako je drugačije navedeno.
2. ACCOUNTING POLICIES
2.1. Basis of preparation and presentation of the financial statements
The Bank’s financial statements for the year ended December 31 2012
are prepared in accordance with the regulations of the Republic of Srpska, based on the Law on Accounting and Auditing (“The Official Gazette
of the Republic of Srpska, No. 36/2009 and No. 52/2011), the Law on
Banks of the Republic of Srpska, the Regulations of the Banking Agency
of the Republic of Srpska and the Central Bank of Bosnia and Herzegovina and other regulations in the Republic of Srpska, which regulate
banks’ operations and financial reporting.
Regulations in the area of accounting and auditing, which are implemented in the Republic of Srpska imply International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), International Auditing Standards, Code of ethics for professional accountants
and accompanying instructions, explanations and guidelines defined by
International Accounting Standards Board (IASB), and all accompanying instructions, explanations and guidelines defined by the International
Federation of Accountants (IFAC).
The financial statements of the Bank for 2012 were shown in the format
prescribed by the Rules on the Format and content of items from Balance Sheet and Income Statement for banks and other financial institutions and Rules on the Form and content of the items at Cash Flow for
banks and other financial institutions.
Preparing presentation of financial statements of the Bank applied accountong policies explained in Note 2.3 and based on accounting regulations and by-laws of the Republic of Srpska, regulations of Banking
Agency and tax regulations.
Financial statements of the Bank are prepared by using the historical
cost method, except for securities available for sale, which are valued
by using fair value method. The Bank keeps and prepares the financial statements expressed in Convertible Marks (KM), official reporting
and functional currency in the Republic of Srpska. The Bank’s financial
statements are expressed in thousands of KM, except when otherwise
indicated.
IFRS and interpretations published after January 1, 2010 were not applied during the preparation of the following financial statements since
the new and amended IFRS did not have the impact on accounting
policies, financial position and operations of the Bank.
93
2.2. Značajna računovodstvena rasuđivanja i procjene
U procesu primjene računovodstvenih politika Banke, Uprava Banke se
koristila prosuđivanjem i procjenama u određivanju iznosa iskazanih u
finansijskim izvještajima. Najznačajnija procjenjivanja i upotrebe su:
Troškovi obezvređenja datih kredita i avansa
Banka sagledava evidenciju svojih problematičnih kredita i drugih
plasmana na svaki izvještajni datum kako bi procijenila da li ispravke
vrijednosti za obezvređenja treba da budu iskazane u bilansu uspjeha.
Konkretno, Banka vrši procjenu iznosa i vremenskog rasporeda budućih
novčanih tokova kada određuje iznos potrebnih ispravki vrijednosti.
Pored pojedinačnih ispravki vrijednosti za značajne kredite i plasmane, Banka takođe formira kolektivne (grupne) ispravke vrijednosti
za izloženosti rizicima koje nisu identifikovane kao one koje zahtijevaju
posebno iskazivanje, nose veći rizik povećanja u odnosu na prvobitnu
procjenu.
Dugoročne beneficije za zaposlene
Troškovi dugoročnih beneficija za zaposlene se određuju korišćenjem
aktuarske valuacije. Ona uključuje predviđanje diskontnih stopa, budućih
povećanja plata i budućih stopa fluktuacije. S obzirom da je riječ o
dugoročnim predviđanjima, ovakve procjene su dosta neprecizne.
94
Utvrđivanje fer vrijednosti finansijskih instrumenata
Fer vrijednost finansijskih instrumenata kojima se trguje na aktivnom
tržištu na dan bilansa stanja se bazira na kotiranim tržišnim cijenama
ponude ili tražnje, bez umanjenja po osnovu transakcionih troškova. Fer
vrijednost finansijskih instrumenta koji nisu kotirani na aktivnom tržištu se
određuje korišćenjem odgovarajućih tehnika vrednovanja, koje obuhvataju tehnike neto sadašnje vrijednosti, poređenje sa sličnim instrumentima za koje postoje tržišne cijene i ostale relevantne modele.
Kada tržišni inputi nisu dostupni, oni se određuju procjenjivanjima koja
uključuju određeni stepen rasuđivanja u procjeni „fer“ vrijednosti. Modeli procjene oslikavaju trenutno stanje na tržištu na datum mjerenja
i ne moraju predstavljati uslove na tržištu prije ili nakon datuma mjerenja. Stoga se tehnike vrednovanja revidiraju periodično, kako bi na
odgovarajući način odrazile tekuće tržišne uslove.
2.2. Significant accounting judgements and estimates
In the process of applying the Bank’s accounting policies, Bank management has exercised its judgments and made estimates in determining the amounts recognized in the financial statements. The most
significant use of judgments and estimates are as follows:
Impairment losses on loans and advances
The Bank reviews its problematic loans and other placements at each
reporting date to assess whether value correction for impairment should
be recorded in the income statement. In particular, judgment by management is required in the estimation of the amount and timing of future
cash flows when determining the level of allowance required.
In addition to specific allowances against individually significant loans
and placements, the Bank also forms a collective (group) impairment allowance against exposures which, although not specifically identified as
requiring a specific allowance, have a greater risk of default than when
originally granted.
Determining the fair value of financial instruments
Fair value of the financial instruments which are used for trading in active
markets at the balance sheet date is based on the quoted market prices
of the bid and demand, without deduction on the account of the transaction costs. Fair value of the financial instruments which are not quoted
on the active market is determined by using appropriate techniques of
valuation, which include net present value techniques, comparison to the
similar instruments for which the market prices exist and other relevant
models.
When the market inputs are not available, they are determined by the
estimations which involve certain level of judgment in the assessment of
the “fair” value. Estimating models reflect the current state of the market
on the measurement date and they don’t necessarily represent the
market conditions before and after the measurement date. Therefore,
the valuation techniques are periodically revised so that they would appropriately reflect the current market conditions.
Long-term employee benefits
The cost of the long-term employee benefits is determined using actuarial valuation. The actuarial valuation involves making assumptions
about discount rates, future salary increases, and future turnover rates.
Due to the long term nature of these plans, such estimates are subject
to significant impreciseness.
95
2.3. Pregled značajnih računovodstvenih politika
Priznavanje prihoda i rashoda od kamata i naknada
Prihodi i rashodi po osnovu kamate, uključujući zateznu kamatu i ostale
prihode i ostale rashode vezane za kamatonosnu aktivu, odnosno kamatonosnu pasivu, obračunati su po načelu uzročnosti prihoda i rashoda
i uslovima iz obligacionog odnosa, koji su definisani ugovorom između
Banke i komitenata.
Banka prestaje sa iskazivanjem prihoda od kamata za potraživanja za
koja je pokrenut postupak naplate kod suda i za potraživanja koja su
klasifikovana kao sporna ili nenaplativa. Kamata se otpisuje do iznosa za
koje se smatra da ne postoji mogućnost naplate iste.
Prihodi i rashodi naknada i provizija nastali pružanjem, odnosno
korišćenjem bankarskih usluga, priznaju se po načelu uzročnosti prihoda
i rashoda i uslovima iz obligacionog odnosa, koji su definisani ugovorom
između Banke i komitenata. Naknade i provizije se uglavnom sastoje
od naknada po poslovima unutrašnjeg i ino platnog prometa, za date
kredite i garancije i druge usluge koje Banka pruža.
Preračun stranih valuta
Stavke bilansa stanja i bilansa uspjeha u finansijskim izvještajima su
evidentirane u valuti primarnog ekonomskog okruženja (funkcionalnoj
valuti). Kao što je objelodanjeno u Napomeni 2.1., finansijski izvještaji su
izraženi u KM, koja je izvještajna i funkcionalna valuta Banke.
Transakcije u stranoj valuti preračunavaju se u KM po zvaničnom srednjem kursu Centralne banke Bosne i Hercegovine na dan transakcije i
na dan bilansiranja.
Monetarna sredstva i obaveze iskazane u stranoj valuti, na dan bilansa
stanja, preračunati su u KM po zvaničnom srednjem kursu Centralne
banke Bosne i Hercegovine važećem na dan bilansa stanja. Sve kursne
razlike koje nastaju prilikom preračuna finansijskih sredstava i obaveza
iskazanih u stranoj valuti se priznaju u okviru bilansa uspjeha.
96
Plasmani u KM sa ugovorenom valutnom klauzulom su preračunati u KM
po zvaničnom srednjem kursu na dan bilansa stanja. Prihodi i rashodi
koji nastaju prilikom preračunavanja sredstava korišćenjem ugovorene
valutne klauzule se priznaju u okviru bilansa uspjeha.
Finansijski instrumenti
(I) Inicijalno priznavanje finansijskih instrumenata
Finansijska sredstva i obaveze se priznaju u bilansu stanja Banke na
dan kada Banka postane druga strana u ugovoru za određeni finansijski
instrument.
Svi finansijski instrumenti se prilikom početnog priznavanja vrednuju
po fer vrijednosti (uglavnom jednakom iznosu koji se plati ili primi) korigovanoj za nastale zavisne troškove kupovine ili njihovog emitovanja,
izuzev finansijskih sredstava i obaveza koje su vrednovane po fer vrijednosti kroz bilans uspjeha.
Redovan način kupovine ili prodaje je kupovina ili prodaja finansijskih
sredstava koja zahtijeva prenos sredstava u roku koji je utvrđen propisima ili konvencijama na datom tržištu. Sve kupovine ili prodaje na redovan način se priznaju na datum trgovanja, odnosno datum poravnanja.
Banka klasifikuje finansijska sredstva u sljedeće kategorije: finansijska
sredstva koja se vrednuju po fer vrijednosti kroz bilans uspjeha, kredite i
ostale plasmane, hartije od vrijednosti koje se drže do dospijeća i hartije
od vrijednosti raspoložive za prodaju. Banka vrši klasifikaciju finansijskih
sredstava prilikom početnog priznavanja.
(II) Finansijska sredstva koja se vrednuju po fer vrijednosti
kroz bilans uspjeha
Finansijska sredstva namijenjena trgovanju su stečena prvenstveno
u svrhe prodaje da bi se iskoristile fluktuacije na tržištu. Ova sredstva
Banka priznaje po fer vrijednosti u okviru bilansa uspjeha. Dobici i gubici
od finansijskih sredstava namijenjenih trgovanju se priznaju u bilansu
uspjeha.
2.3. Summary of significant accounting policies
Interest and fee income and expenses
Interest income and expenses, including penalty/default interest and
other income and expenses related to interest-bearing assets or interest-bearing liabilities are calculated on the causality principle of income
and expenses and conditions from the contractual obligation which are
defined by the contract/agreement between the Bank and the customer/client.
The Banks stops the expression of interest income for receivables that
are presented at court or are deemed disputed or uncollectible. Interest
accrued is written off to the extent that there is no realistic prospect of
recovery.
Income and expenses of fees and commissions incurred by providing
or using banking services, are recognized on accrual basis of income
and expenses and obligatory terms, which are defined by the contract
between the Bank and customer/client. Fees and commissions consist
mainly of fees for domestic and international payments, guarantees and
loans given as well as other Bank services.
Foreign currency conversion
Balance sheet and income statement items stated in the financial statements are recorded using currency of primary economic environment
(functional currency). As disclosed in Note 2.1 the financial statements
are stated in thousands of Convertible Marks (KM), which represents
functional and official reporting currency of the Bank.
Foreign currency transactions are converted into KM upon the official
mean exchange rate of the Central Bank at the date of each transaction
as well as the balance date.
Monetary assets and liabilities denominated in foreign currencies are
converted into KM at the official mean exchange rates of the Central
Bank of Bosnia and Herzegovina prevailing at the balance sheet date.
Foreign exchange gains or losses arising upon the conversion of financial assets and liabilities are credited or debited, as appropriate, to the
income statement.
Commitments and contingencies denominated in foreign currency are
converted into KM at the Central Bank of Bosnia and Herzegovina’s
official mean exchange rate prevailing at the balance sheet date. Loans
and advances in KM, with contracted foreign currency rate clause, are
converted into KM at the official mean exchange rates prevailing at the
balance sheet date. Income or expenses arising upon the conversion of
assets by applying contractual foreign currency clause are credited or
debited, as appropriate, to the income statement.
Financial instruments
(I) Initial recognition of financial instruments
Financial assets and financial liabilities are recognized in the Bank’s balance sheet on the date upon which the Bank becomes counterparty to
the contractual provisions of a specific financial instrument.
All financial instruments are initially recognized at fair value (usually equal
to the consideration paid or received) including any directly attributable
incremental costs of acquisition or issue, except for financial assets and
financial liabilities at fair value through profit and loss.
Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the timeframe generally established by regulation or convention in the market place. All regular way
purchases and sales of financial assets are recognized on the trading,
i.e. settlement date.
The Bank classifies its financial assets in the following categories: financial assets at fair value through profit or loss; loans and receivables;
heldto-maturity securities and available-for-sale financial assets. The
Bank determines the classification of its investments on initial recognition.
(II) Financial assets at fair value through profit or loss
Financial assets held for trading have been primarily acquired for generating profit from short-term price fluctuations. Trading financial assets are
recorded in the balance sheet at fair value. Gains or losses on financial
assets held for trading are recognized in the income statement.
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(III) Obezvređenje finansijskih sredstava
Svi dati krediti i drugi plasmani se priznaju kada je novac proslijeđen
klijentima koji novac pozajmljuju. Krediti se vrednuju po amortizacionom
trošku korišćenjem efektivne kamatne stope, po neto vrijednosti nakon
otpisa i ispravki vrijednosti zbog obezvređenja.
Banka ugovara valutnu klauzulu ili drugi vid zaštite rizika sa korisnicima kredita u cilju upravljanja kreditnim rizikom. Prihodi i rashodi koji
proizilaze iz primjene valutne klauzule se iskazuju u bilansu uspjeha, kao
dobici i gubici.
U skladu sa internom metodologijom, Banka na dan svakog bilansa
stanja procjenjuje da li postoje objektivni dokazi obezvređenja nekog
finansijskog sredstva ili grupe finansijskih sredstava. Smatra se da su
finansijsko sredstvo ili grupa sredstava obezvređeni ako, i samo ako,
postoje objektivni dokazi obezvređenja koji proizilaze iz jednog ili više
događaja nastalih nakon inicijalnog priznavanja sredstva i taj događaj
(ili događaji) utiče na procijenjene buduće tokove gotovine finansijskog
sredstva ili grupe finansijskih sredstava koji se pouzdano mogu procijeniti.
Kriteriji koje Banka koristi da utvrdi da li postoje objektivni dokazi o
obezvrjeđenju uključuju: docnjenje pri servisiranju kamate i/ili glavnice,
indikacije da se dužnik suočava sa značajnim finansijskim poteškoćama,
uključujući vjerovatnoću da će doći do stečaja ili neke druge finansijske
reorganizacije i kada dostupni podaci pokazuju da je došlo do mjerljivog smanjenja budućih tokova gotovine, kao što su promjene u okviru
neizmirenih obaveza ili ekonomskih uslova koji su u korelaciji sa odstupanjima od ugovorenih uslova.
U skladu sa usvojenom internom metodologijom, Banka prvo vrši individualnu procjenu da utvrdi da li postoje objektivni dokazi o obezvređenju
za svako finansijsko sredstvo koje je individualno značajno, kao i individualnu ili grupnu procjenu za finansijska sredstva koja nisu individualno
značajna. Individualna procjena ispravki vrijednosti se zasniva na procjeni
očekivanog vremena naplate, iznosa koji će se naplatiti, te izvora iz kojeg
se očekuje naplata u cjelosti ili djelimično. Sredstva za koja se vrši individualna procjena obezvređenja i za koja se priznaje gubitak po osnovu
obezvređenja nisu uključena u grupnu procjenu obezvređenja.
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Ukoliko postoje objektivni dokazi da je došlo do gubitka usljed
obezvređenja, iznos gubitka se vrednuje kao razlika između knjigovodstvene vrijednosti sredstva i njegove procijenjene nadoknadive vrijednosti. Procijenjena nadoknadiva vrijednost je sadašnja vrijednosti
budućih tokova gotovine diskontovana prvobitnom efektivnom kamatnom stopom sredstva. Obračun sadašnje vrijednosti procijenjenih
budućih tokova gotovine finansijskog sredstva obezbijeđenog kolateralom reflektuje tokove gotovine koji mogu nastati iz procesa realizacije
kolaterala. Knjigovodstvena vrijednost sredstva se smanjuje korišćenjem
računa ispravke vrijednosti i iznos gubitka se priznaje na teret bilansa
uspjeha.
U svrhe grupne procjene obezvređenja, finansijska sredstva se grupišu
na osnovu internog sistema klasifikacije koji Banka koristi uzimajući u
obzir karakteristike kreditnog rizika kao što su vrsta plasmana, vrste
kolaterala, postojanje dospjelih potraživanja, dani kašnjenja i ostale relevantne faktore.
Budući tokovi gotovine koji se odnose na grupu finansijskih sredstava
koji su predmet grupne procjene obezvređenja se procjenjuju na osnovu
istorijskih iskustava o gubicima po osnovu sredstava sa sličnim karakteristikama kreditnog rizika. Procjene promjena budućih tokova gotovine
odražavaju i u saglasnosti su sa promjenama u relevantnim dostupnim
podacima iz godine u godinu.
Procjena obezvređenja za vanbilansne izloženosti se vrši na nivou klijenta primjenom prosječne stope ispravke vrijednosti procijenjene za
bilansna potraživanja. Ukoliko klijent ima samo jednu partiju bilansne
izloženosti, za vanbilansnu izloženost se primjenjuje ista stopa, a ukoliko
klijent ima više partija bilansne izloženostii, za vanbilansnu izloženost se
primjenjuje prosječna stopa na bilansnu izloženost. Ukoliko klijent nema
bilansnu izloženost, za vanbilansnu izloženost se primjenjuje minimalan procenat po pravilima Agencije za bankarstvo Republike Srpske za
uredne plasmane.
Metodologija i pretpostavke koji se koriste za procjenu budućih tokova
gotovine se redovno pregledaju da bi se smanjile razlike između procijenjenih iznosa i stvarnog iskustva po osnovu gubitka.
(III) Impairment of financial assets
All loans and advances are recognized when cash is advanced to borrowers. Loans are measured at amortized cost using the effective interest method, net value of any amounts written off and allowance for loan
impairment.
The Bank agrees indexed/value clause or other forms of risk protection
to/with the borrowers in order to manage credit risk. Income expenses
resulting from indexed/value clause are shown in income statement, the
same goes with gains and losses.
In accordance with the Bank’s internal policy, the Bank assesses at each
balance sheet date whether there is any objective evidence that a financial asset or a group of financial assets is impaired. Impairment losses
are incurred only if there is objective evidence of impairment as a result
of one or more events that occurred after the initial recognition of the
asset (a ‘loss event’) and that loss event (or events) has an impact on
the estimated future cash flows of the financial asset or group of financial
assets that can be reliably estimated.
Indicators which the Bank uses to determine whether there is objective evidence of an impairment loss include the following: defaults in
contractual payments of principal or interest, borrower is experiencing
significant financial difficulty, including the probability of bankruptcy or
other financial reorganization and when available data indicate measurable decrease in future cash flows such as changes within defaulted
liabilities or economic conditions, which are in correlation with deviations
from contracted conditions.
In accordance with the adopted internal policy, the Bank first assesses
whether objective evidence of impairment exists individually for financial
assets that are individually significant, and individually or collectively for
financial assets that are not individually significant. Individual assessment
of impairment of value is based on the assessment of the expected time
of collection, the amount that should be charged and the sources from
which the collection is expected to be made in part or in full. Funds for
which individual estimation is carried out and for which the loss based
on impairment is recognized are not included in group estimation of
impairment.
If objective evidence of impairment exists, impairment loss is measured
as the difference between the carrying amount of loan and its estimated
recoverable amount. The estimated recoverable amount is the present
value of the expected future cash flows, discounted at the financial asset’s original effective interest rate. The calculation of the present value of
the estimated future cash flows of a collateralized financial asset reflects
the cash flows that may result from foreclosure less costs for obtaining
and selling the collateral. The carrying amount of the loan is reduced
through the use of allowance account and the amount of the impairment
loss is recognized in the income statement.
For the purpose of a collective evaluation of impairment, financial assets are grouped on the basis of the Bank’s internal grading system
while taking into account credit risk characteristics such as types of loan,
collateral type, presence of due receivables, past-due status and other
relevant factors.
Future cash flows referring to group of funds which are subject to group
estimation of impairment are estimated based on earlier experience in
fund losses with similar credit risk characteristics.
The assessment of impairment for off-balance sheet exposures is being made at the client level by applying the average rate of impairment
of value for balance sheet receivables. If the client has only one party/
group of the balance sheet exposures, the same rate is being applied
for the off-balance sheet exposure, and if the client has several groups
of balance sheet exposures, the average rate is being applied to the
off-balance sheet exposure. If the client does not have balance sheet
exposure, the minimal percentage for the regular placement is being
applied for the off-balance sheet exposure by the regulations of the
Banking Agency of the Republic of Srpska.
The Bank regularly reviews the methodology and assumptions used for
estimating future cash flows in order to reduce any differences between
loss estimates and actual loss experience.
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Gubici usljed obezvređenja kredita i plasmana i ostalih finansijskih sredstava vrednovanih po amortizovanoj vrijednosti se evidentiraju u bilansu
uspjeha. Krediti i sa njima povezana ispravka vrijednosti se u potpunosti
isknjižavaju kada ne postoje realni izgledi da će sredstva u budućnosti
biti nadoknađena, a u skladu sa odlukom suda ili odlukom Uprave ili
Nadzornog odbora Banke.
Ukoliko, tokom narednog perioda, dođe do smanjenja ili povećanja iznosa priznatog gubitka usljed obezvređenja, koje nastaje kao posljedica
nekog događaja koji se desio nakon ranije priznatog obezvređenja, prethodno priznat gubitak po osnovu obezvređenja se smanjuje ili povećava
korigovanjem računa ispravke vrijednosti. Ako se neki budući otpis kasnije naplati, taj naplaćeni iznos se evidentira u okviru bilansa uspjeha.
Kada su u pitanju učešća u kapitalu i ostale hartije od vrijednosti
raspoložive za prodaju, Banka na dan bilansa stanja vrši procjenu da li
postoje objektivni dokazi da je jedno ili više ulaganja obezvređeno, a za
učešća u kapitalu za koje se ne može odrediti cijena na tržištu, niti im
se nekim drugim metodom može odrediti fer vrijednost, vrednuju se po
nabavnoj vrijednosti.
Banka dolazi u vlasništvo materijalnih sredstava realizacijom zaloga nad
kreditima i plasmanima. Materijalna sredstva primljena po osnovu naplate potraživanja se vrednuju po vrijednosti nižoj od knjigovodstvene i
fer vrijednosti umanjene za trošak prodaje.
Kada postoje dokazi o obezvređenju, kumulativni gubitak, vrednovan
kao razlika između nabavne cijene i tekuće fer vrijednosti, iskazuje se
kao ispravka vrijednosti. Ispravke vrijednosti po osnovu obezvređenja
učešća u kapitalu se ne ukidaju preko bilansa uspjeha, već se povećanje
fer vrijednosti priznaje direktno u korist kapitala. Ispravke vrijednosti po
osnovu obezvređenja učešća u kapitalu, koje ne kotiraju na aktivnom
tržištu i čija se fer vrijednost ne može pouzdano utvrditi, se procjenjuju
kao razlika između njihove knjigovodstvene vrijednosti i sadašnje vrijednosti očekivanih budućih tokova gotovine, priznaju se na teret bilansa
uspjeha i ne ukidaju se do prestanka priznavanja sredstava.
(V) Hartije od vrijednosti raspoložive za prodaju
(VI) Reprogramirani krediti
Hartije od vrijednosti koje se drže na neodređeni vremenski period, ali
mogu biti prodate usljed problema sa likvidnošću i/ili promjena kamatnih
stopa, kursa ili cijene kapitala klasifikuju se kao hartije od vrijednosti
raspoložive za prodaju. Hartije od vrijednosti raspoložive za prodaju čine
instrumenti drugih pravnih lica.
Banka radije reprogramira kredite nego što realizuje sredstva
obezbjeđenja ukoliko ponovna ocjena boniteta klijenta to dozvoljava.
To može da podrazumijeva produženje roka otplate kao i nove uslove
kreditiranja. Nakon izmjene uslova, ne smatra se da je kredit dospio.
Banka kontinuirano kontroliše reprogramirane kredite kako bi se osiguralo ispunjenje svih kriterijuma, kao i budućih plaćanja. I dalje se vrši
individualna ili grupna procjena obezvređenja, primjenom prvobitne
efektivne kamatne stope.
(IV) Materijalna sredstva primljena po osnovu naplate
potraživanja
Nakon početnog vrednovanja hartije od vrijednosti raspoložive za
prodaju se vrednuju po fer vrijednosti. Fer vrijednost hartija od vrijednosti
zasnovana je na tržišnim cijenama ostvarenim na organizovanom tržištu
hartija od vrijednosti na dan izvještavanja. Nerealizovani gubici i dobici
se priznaju direktno u korist ili na teret kapitala u okviru Revalorizacionih
rezervi. Kada dođe do otuđenja sredstava, akumulirani gubici ili dobici,
prethodno priznati u okviru kapitala, se priznaju u korist ili na teret bilansa
uspjeha u okviru prihoda ili rashoda. Kamata stečena tokom držanja
finansijskih sredstava raspoloživih za prodaju je uključena u prihode od
kamata korišćenjem metoda efektivne kamatne stope. Instrumenti ka-
100
pitala za koje se ne može odrediti cijena na tržištu, niti im se nekim
drugim metodom može odrediti fer vrijednost, vrednuju se po nabavnoj
vrijednosti umanjenoj za eventualna obezvređenja.
(VII) Depoziti drugih banaka i komitenata
Depoziti banaka i komitenata, kao i ostale kamatonosne finansijske
obaveze se incijalno priznaju po fer vrijednosti, umanjenoj za nastale
transakcione troškove, izuzev finansijskih obaveza koje se vrednuju po
fer vrijednosti kroz bilans uspjeha. Nakon početnog priznavanja, kamatonosni depoziti i krediti se iskazuju po amortizovanoj vrijednosti.
Impairment losses on loans and advances and other financial assets
carried at amortized cost are charged to the income statement. A write
off is made when all or part of a claim is deemed uncollectible, pursuant
to a court decision, or based on decisions made by the Shareholders’
Meeting or the Management Board.
If, in a subsequent period, the amount of the impairment loss decreases
and the decrease can be related objectively to an event occurring after
the impairment was recognized, the previously recognized impairment
loss is reversed by adjusting the allowance account. The amount of the
reversal is recognized in the income statement.
(IV) Material assets obtained through collection of
receivables
The Bank acquired fixed assets through the realization of the pledge on
on lians and placements. Material assets obtained through collection of
receivables are measured at the fair value lower than accounting and fair
value reduced for cost fo sales.
(V) Available-for-sale securities
Securities intended to be held for an indefinite period of time, which may
be sold in response to needs for liquidity or changes in interest rates,
exchange rates or equity prices are classified as “available-for-sale”.
Available-for sale securities comprise instruments of other legal entities.
After initial measurement, securities classified as available-for-sale are
subsequently measured at fair value. Fair values of securities on stock
market are based on market prices achieved on organized market of
securities on the reporting date. Unrealized gains and losses are recognized directly in capital within Revaluation reserves. At this time, the
cumulative gain or loss previously recognized in capital is recognized
in profit or loss. However, interest calculated using the effective interest method and foreign currency gains and losses on monetary assets
classified as available-for-sale are recognized in the income statement.
Capital instruments that do not have quoted market price in an active
market and for which other methods of reasonably estimating fair value
are inappropriate and u0nworkable, are measured at cost, less any allowance for impairment.
For investments in shares and other securities available for sale, at the
balance sheet date, the Bank assesses if there is significant evidence of
impairment of one or more investments.
When there is evidence of impairment, the cumulative loss, assessed as
the difference between cost and fair value, is recognized as the impairment of value. Impairment losses recognized in the income statement
on equity instruments are not reversed through the income statement,
increases in their fair value after impairment are recognized directly in
the capital. Impairments of value on the account on investments in capital, which are not quoted in an active market and whose fair value cannot
be determined with certainty, are measured as the difference between
the book value and current value of expected future cash flows, and
are recognized in the income statement and are not reversed before
de-recognition.
(VI) Renegotiated loans
Where possible, the Bank seeks to restructure loans if the client’s solvency allows this rather than to take possession of collateral. This may
involve extending the payment arrangements and the agreement of new
loan conditions. Once the terms have been renegotiated, the loan is no
longer considered past due. Management continuously reviews renegotiated loans to ensure that all criteria are met and that future payments
are likely to occur. The loans continue to be subject to an individual or
collective impairment assessment.
(VII) Deposits from other banks and customers
All deposits from other banks and customers are initially recognized at
the fair value of the consideration received including direct transaction
costs, except for financial liabilities through profit and loss. After initial
recognition, interest-bearing deposits and borrowings are subsequently
measured at amortized cost.
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(VIII) Netiranje finansijskih instrumenata
Finansijska sredstva i finansijske obaveze se mogu netirati i prikazati u
neto iznosu u bilansu stanja, ako i samo ako Banka ima zakonsko pravo
prebijanja priznatih iznosa sredstava i obaveza i ukoliko namjerava da
izvrši izmirenje u neto iznosu ili da istovremeno realizuje sredstvo i izmiri
obavezu.
Kada je Banka prenijela prava na gotovinske prilive po osnovu sredstava
ili je sklopila ugovor o prenosu, i pri tom nije niti prenijela niti zadržala
sve rizike i koristi u vezi sa sredstvom, niti je prenijela kontrolu nad sredstvom, sredstvo se priznaje u onoj mjeri koliko je Banka angažovana u
pogledu sredstva. Dalje angažovanje Banke, koje ima formu garancije
na preneseno sredstvo, se vrednuje u iznosu knjigovodstvene vrijednosti
sredstva ili iznosu maksimalne naknade koju bi Banka morala da isplati.
(IX) Izdati finansijski instrumenti i finansijske obaveze
Finansijske obaveze
Izdati finansijski instrumenti ili njihove komponente se klasifikuju kao
obaveze kada suština ugovornog odnosa ukazuje da Banka ima obavezu ili da isporuči gotovinu ili neko drugo finansijsko sredstvo imaocu,
ili da ispuni obavezu na drugačiji način. Takvi instrumenti uključuju
iznose koji se duguju državi, kreditnim institucijama i klijentima. Nakon
početnog priznavanja izdati finansijski instrumenti i ostala pozajmljena
sredstva se naknadno vrednuju po amortizovanoj vrijednosti korišćenjem
metode efektivne kamatne stope. Prihodi i rashodi se priznaju u bilansu
uspjeha kada finansijska obaveza prestane da se priznaje, kao i kroz
proces amortizacije.
Finansijska obaveza prestaje da se priznaje ukoliko je ispunjenje te
obaveze izvršeno, ukoliko je obaveza ukinuta ili ukoliko je isteklo važenje
obaveze. U slučaju gdje je postojeća finansijska obaveza zamijenjena
drugom obavezom prema istom povjeriocu, ali pod značajno promijenjenim uslovima ili ukoliko su uslovi kod postojeće obaveze značajno
izmijenjeni, takva zamjena ili promjena uslova tretira se kao prestanak
priznavanja prvobitne obaveze sa istovremenim priznavanjem nove
obaveze, dok se razlika između prvobitne i nove vrijednosti obaveze
priznaje u bilansu uspjeha.
Prestanak priznavanja finansijskih sredstava i finansijskih
obaveza
Finansijska sredstva
Finansijsko sredstvo (ili, dio finansijskog sredstva ili grupe finansijskih
sredstava) prestaje da se priznaje ukoliko:
• je došlo do isteka prava na gotovinske prilive po osnovu tog sredstva;
• ili je Banka prenijela pravo na gotovinske prilive po osnovu sredstva ili
je preuzela obavezu da izvrši isplatu primljene gotovine po osnovu
tog sredstva u punom iznosu bez materijalno značajnog odlaganja
plaćanja trećem licu po osnovu ugovora o prenosu;
• Banka je ili izvršila prenos svih rizika i koristi u vezi sa sredstvom, ili
nije niti prenijela niti zadržala sve rizike i koristi u vezi sa sredstvom, ali
je prenijela kontrolu nad njim.
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Gotovina i gotovinski ekvivalenti
Gotovina i gotovinski ekvivalenti iskazani u bilansu stanja i izvještaju o
tokovima gotovine obuhvataju gotovinu u blagajni, novčana sredstva kod
Centralne banke Bosne i Hercegovine, depozite po viđenju kod ostalih
banaka i depozite kod banaka oročene na period do 30 dana.
Operativni lizing
Zakup sredstava kod kojih su sve koristi i rizici u vezi sa vlasništvom
zadržani kod zakupodavca, odnosno, nisu prenijeti na zakupca, evidentira se kao operativni lizing.
Plaćanja poslovnog zakupa, priznaju se kao rashod perioda u bilansu
uspjeha po proporcionalnom metodu (u momentu njihovog nastanka)
tokom perioda trajanja zakupa.
(VIII) Offsetting financial instruments
Financial assets and liabilities are offset and the net amount reported in
the balance sheet when there is a legally enforceable right to offset the
recognized amounts and there is an intention to settle on a net basis, or
realize the asset and settle the liability simultaneously.
(IX) Issued financial instruments and financial liabilities
Issued financial instruments or their components are classified as liabilities, where the substance of the contractual arrangement results in
the Bank having an obligation either to deliver cash or another financial
asset to the holder, or to satisfy the obligation otherwise/in another way.
Such instruments include amounts due to the Government, amounts
due to credit institutions and amounts due to customers. After initial
recognition, borrowings are subsequently measured at amortized cost
using the effective interest method. Gains and losses are recognized in
the income statement when the borrowings are derecognized, as well
as th eamortization process.
When the Bank has transferred its rights to receive cash flows from an
asset or has entered into a passthrough arrangement, and has neither
transferred nor retained substantially all the risks and rewards of the
asset nor transferred control of the asset, the asset is recognized to the
extent of the Bank’s continuing involvement in the
asset. Continuing involvement that takes the form of a ‘’guarantee’’ over
the transferred asset is measured at the original carrying amount of the
asset and the maximum amount of consideration that the Bank could
be required to repay.
Financial liabilities
A financial liability is derecognized when the obligation under the liability
is discharged, cancelled or expired. Where existing financial liability is
replaced by another one from the same lender on substantially different
terms, or the terms of an existing liability are substantially modified, such
an exchange or modification is treated as a derecognition of the original
liability and the recognition of a new liability, whilst the difference in the
respective carrying amounts is recognized in profit or loss.
De-recognition of financial assets and financial liabilities
Cash and cash equivalents
Financial assets
Cash and cash equivalents stated in the balance sheet and cash flow
statement on the cash flow include cash on hand, current accounts with
the Central Bank of Bosnia and Herzegovina, demand deposit with other
banks and term deposits with banks for the period of 30 days.
A financial asset (or, where applicable a part of a financial asset or part of
a group of similar financial assets) is derecognized where:
• the rights to receive cash flows from the asset have expired; or
• the Bank has transferred its rights to receive cash flows from the asset
or has assumed liability to pay the received cash flows in full without
material delay to a third party under a ‘pass-through’ arrangement;
and
• either (a) the Bank has transferred substantially all the risks and
rewards of the asset, or (b) the Bank has either transferred all risks
and benefits in relation to the assets, has neither transferred nor r
tained substantially all the risks and rewards of the asset, but has
transferred control of the asset.
Operating lease
Leased assets for which all the benefits and risks are related to the
ownership of the lessor, respectively are not transferred to the lessee,
and are classified as operating leases.
Payment for operating lease are acknowledged as expenses in the income statement on a linear metghod (at the momen they occur) during
the period of lease.
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Nekretnine, oprema i nematerijalna ulaganja
Osnovna sredstva i nematerijalna ulaganja iskazana su po nabavnoj vrijednosti umanjenoj za akumuliranu ispravku vrijednosti.
Amortizacija se obračunava korišćenjem proporcionalne metode na nabavnu vrijednost nekretnina, opreme i nematerijalnih ulaganja tokom procijenjenog korisnog
vijeka upotrebe. Zemljište ne podliježe amortizaciji.
Stope amortizacije sredstava se kreću u sljedećim rasponima:
Zgrade
Računarska oprema i srodna oprema
1,30%
14,29% - 20,00%
Automobili
12,50% 15,00%
Nematerijalna sredstva
5,88% - 20,00%
Ostala oprema i namještaj
10,00% - 16,50%
Sredstva u pripremi se amortizuju nakon stavljanja u upotrebu. Ulaganja u objekte koje Banka koristi u zakupu amortizuju se na period trajanja zakupa.
Troškovi investicionog i tekućeg održavanja se iskazuju u bilansu uspjeha u trenutku njihovog nastanka, a troškovi vezani za rekonstrukciju i poboljšanje, koji mijenjaju
kapacitet ili namjenu osnovnih sredstava, uvećavaju nabavnu vrijednost osnovnog sredstva.
Dobici ili gubici koji se javljaju prilikom rashodovanja ili prodaje nekretnina i opreme, priznaju se u korist ili na teret bilansa uspjeha, kao dio ostalih operativnih prihoda
ili operativnih rashoda.
Obezvređenje nefinansijskih sredstava
Banka procjenjuje na dan bilansa stanja knjigovodstvene vrijednosti nefinansijskih sredstava (nekretnina i opreme i nematerijalnih ulaganja). Ukoliko postoji indikacija
da je sredstvo obezvređeno, procjenjuje se nadoknadiva vrijednost kako bi se odredio gubitak po osnovu obezvređenja. Ukoliko se utvrdi da je nadoknadiva vrijednost
sredstva manja od knjigovodstvene vrijednosti, knjigovodstvena vrijednost se umanjuje do procijenjenog iznosa nadoknadive vrijednosti.
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Property, equipment and intangible assets
Property, equipment and intangible assets are measured at their cost less accumulated depreciation.
Amortization is calculated using the linear method to the cost of property, equipment and intangible assets over their estimated useful lives. The land is not subjected
to depreciation.
The applied annual depreciation rates are as follows:
Buildings
Computers and related equipment
1.30%
14,29% - 20,00%
Vehicles
12,50% 15,00%
Intangible assets
5,88% - 20,00%
Other equipment and furniture
10,00% - 16,50%
Depreciation on these assets will begin when the related assets are brought into use. Maintenance expenses are recorded in the income statement at the moment
they occur.
Expenses related to reconstruction and improvement, changing capacity or fixed assets purpose, is capitalized and the purchase value of fixed assets is increased.
Gains and losses on disposal or sales of real estate and equipment are recognized on the debit or credit of the income statement as a part of other operating income/
expense.
Impairment of non-financial assets
At each reporting day Bank reviews if current events 0r changes of circumstances indicate that the carrying amounts of Bank’s non-financial assets can be impaired.
If such indication exists, meaning that the annual testing of impairment is needed, the Bank estimates revocable amount of the assets. If the recoverable amount of
an asset is estimated to be less than its carrying value, the carrying amount of the asset is reduced to its recoverable amount.
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Finansijske garancije
Dugoročne beneficije zaposlenima
U uobičajenom toku poslovanja Banka odobrava finansijske garancije
koje se sastoje od plativih i činjeničnih garancija, akreditiva i drugih
poslova jemstva. Finansijske garancije se incijalno priznaju u vanbilansnoj aktivi po fer vrijednosti, a nakon incijalnog priznavanja, obaveze
Banke koje proističu iz finansijskih garancija vrednuju se u iznosu amortizovane naknade ili iznosu najbolje procjene troškova neophodnim da
bi se izmirila finansijska obaveza koja nastaje kao rezultat garancije, u
zavisnosti koji je iznos veći.
U skladu sa Zakonom o radu, Kolektivnim ugovorom, Granskim kolektivnim ugovorom i Pravilnikom o radu Banke, Banka je u obavezi da
isplati naknadu zaposlenima prilikom odlaska u penziju. Dugoročne
obaveze po osnovu otpremnina za odlazak u penziju nakon ispunjenih
uslova predstavljaju sadašnju vrijednost očekivanih budućih isplata zaposlenima utvrđenu aktuarskim odmjeravanjem.
Po osnovu finansijske garancije povećanje obaveza se iskazuje na teret
bilansa uspjeha, a primljene naknade se priznaju u korist bilansa uspjeha u okviru prihoda od naknada i provizija tokom perioda korištenja
garancije.
U skladu sa Odlukom i Odlukama o izmjenama i dopunama Odluke o
minimalnim standardima za upravljanje kreditnim rizikom i klasifikaciju
aktive banaka, donesenim od strane Agencije za bankarstvo Republike Srpske Službeni glasnik Republike Srpske br. 12/03, 85/04,
01/06, 136/10, 127/11 i 67/12 (u daljem tekstu „Odluka“), propisani
su standardi i kriterijumi koje je banka dužna da osigura i sprovodi u
ocjeni, preuzimanju, praćenju, kontroli, upravljanju kreditnim rizikom i
klasifikaciji svoje aktive. Stavke aktive banke koje se klasifikuju u smislu
ove Odluke čine: krediti, depoziti kod banaka, kamata i naknada, hartije
od vrijednosti koje se drže do dospijeća, hartije od vrijednosti koje su
raspoložive za prodaju, učešće banke u kapitalu drugih pravnih lica i
druga bilansna aktiva osim stavki bilansne aktive banke koje se ne klasifikuju i u vanbilansu banke: izdate garancije, avali, akcepti mjenica i drugi
oblici jemstva, nepokriveni akreditivi, neopozivi odobreni a neiskorišteni
krediti i sve druge stavke koje predstavljaju potencijalne obaveze banke.
Rezervisanja Rezervisanja se priznaju kada Banka ima sadašnju obavezu (zakonsku
ili izvedenu) kao rezultat prethodnog događaja za koje je vjerovatno da
će biti potreban odliv ekonomskih koristi da bi obaveza bila izmirena
i za koju je moguće izvršiti pouzdanu procjenu iznosa obaveze. U
slučajevima kada je efekat vremenske vrijednosti novca materijalan,
iznos rezervisanja predstavlja sadašnju vrijednost izdataka za koje se
pretpostavlja da će biti dovoljni da se obaveze izmire.
Beneficije zaposlenih
Doprinosi i naknade za socijalnu sigurnost zaposlenih
U skladu sa propisima koji se primjenjuju u Republici Srpskoj, Banka je u
obavezi da plaća doprinose državnim fondovima kojima se obezbjeđuje
socijalna sigurnost zaposlenih. Ove obaveze uključuju doprinose za zaposlene na teret poslodavca u iznosima obračunatim po stopama propisanim relevantnim zakonskim propisima. Banka je, takođe, obavezna da
od bruto zarada zaposlenih obustavi doprinose i da ih, u ime zaposlenih,
uplati tim fondovima. Troškovi doprinosa se knjiže na teret rashoda perioda na koji se odnose.
Rezervisanja za potencijalne kreditne i druge gubitke
Na osnovu Odluke, krediti, kao i druga bilansna aktiva i sve navedene
vanbilansne obaveze klasifikuju se u sljedeće kategorije: A („dobra aktiva“), B („aktiva sa posebnom napomenom“), C („substandardna aktiva“),
D („sumnjiva aktiva“) i E („gubitak“). U skladu sa Odlukom, za plasmane
klasifikovane u kategoriju A, Banka formira rezervisanja za kreditne rizike
po stopi od 2%, a za kategorije B, C, D i E rezervisanja su sljedeća:
Kategorija B: aktiva sa posebnom napomenom
16% - 40%
Kategorija D: sumnjiva aktiva
41% - 60%
Kategorija E: gubitak
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5% - 15%
Kateogrija C: substandardna aktiva
100%
Financial guarantees
Long term employee benefits
In ordinary course of business, the Bank gives financial guarantees, consisting of letters of credit, guarantees, performance bond, acceptances
and other. Financial guarantees are initially recognized in off-balance
assets at fair value. Subsequent to initial recognition the Bank’s liability
under each guarantee should be measured at the higher of the amortized premium and the best estimate of expenditure required settling any
financial obligation arising as a result of the guarantee, depending which
amount is higher.
In accordance with the Labor Law, Industry employment agreement and
Manual on activities of the Bank, the Bank has an obligation to disburse
an employment retirement benefit to a retiree upon the retirement. The
long-term liabilities with referring to the severance payments and jubilee
awards represent present value of the defined benefit obligation determined through actuarial valuation.
Any increase in the liability relating to the financial guarantees is taken
to the income statements. The premium received is recognized in the
income statements on a straight line basis over the life of the guarantee.
In accordance with the Decision of the Banking Agency of the Republic
of Srpska, on Minimum Standard for Credit Risk Management and Classification of Assets in Bank and Amending of the Decision on Minimum
Standards for Credit Risk Management and Classification of Assets in
Banks (Official Gazette of the Republic of Srpska no. 12/03, 85/04,
01/06, 136/10. 127/11 and 67/12 (hereinafter referred to as ‘’the
Decision’’) standards and criteria that the bank has to establish and implement in the assessment, monitoring, control, credit risk management
and classification of its assets are prescribed. Bank’s risk bearing assets,
in terms of this decision are loans, deposits with banks, interest rates and
fees, securities held to maturity, securities available for sale, the shares
in other legal entities and other balance sheet items in which the bank is
at risk of collection, and issued guarantees, bills, acceptances and other
forms of guarantees, uncovered letters of credit, irrevocable approved
and unused credits and all other items that are potential liabilities.
Provisions
A provision is recognized when the Bank has a present obligation (legal
or constructive) as a result of a past event and it is probable that an outflow of resources embodying economic benefits will be required to settle
the obligation, and a reliable estimate can be made of the amount of the
obligation. Where the effect of the time value of money is material, the
amount of a provision is the present value of the expenditures expected
to be required to settle the obligation.
Employee benefits
Employee benefits and contributions for social security.
In accordance with the regulations prevailing in the Republic of Srpska,
the Bank has an obligation to pay contributions to various state social
security funds. These obligations involve the payment of contributions
on behalf of the employee, by the employee in an amount calculated by
applying the specific, legally-prescribed rates. The Bank is also legally
obligated to withhold contributions from gross salaries to employees,
and on their behalf to transfer the withheld portions directly to the appropriate government funds. These contributions payable on behalf of
theemployee and employer are charged to expenses in the period in
which they arise.
Provisions for loan and other losses
In accordance with the Decision, credits and other balance sheet assets and risk bearing off-balance items are classified into the following
categories: A (“good assets”), B (“assets with special note”), C (“substandard assets”), D (“doubtful assets”) and E (“loss”). Pursuant to the
Decision, the Bank makes 2% provisions for general risk-bearing provisions for category A, while the provisions for categories B, C, D and E
are the following:
Kategorija B: aktiva sa posebnom napomenom
5% - 15%
Kateogrija C: substandardna aktiva
16% - 40%
Kategorija D: sumnjiva aktiva
41% - 60%
Kategorija E: gubitak
100%
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U skladu sa Odlukom, rezerve za kreditne gubitke predstavljaju rezerve
koje je Banka prilikom procjene kvaliteta aktive, odnosno klasifikacije
stavke aktive, dužna da formira najmanje u skladu sa kriterijumima iz
pomenute Odluke uzimajući u obzir već formirane ispravke vrijednosti
bilansne aktive i rezervisanja za gubitke po vanbilansnim stavkama. Iznos
za procijenjene gubitke, nakon umanjenja za ispravke vrijednosti bilansne
aktive i rezervisanja za gubitke po vanbilansnim stavkama izdvaja se iz
dobiti na osnovu odluke Skupštine akcionara Banke i evidentira u okviru
rezervi za kreditne gubitke. Ukoliko Banka ne izvrši pokriće nedostajućih
rezervi na teret dobiti, neraspoređene dobiti iz ranijih godina, zadržane
dobiti i ostalih rezervi formiranih iz dobiti, Banka je dužna da nepokriveni
iznos nedostajućih rezervi za kreditne gubitke iskazuje kao odbitnu
stavku od kapitala sve dok Banka ne obezbijedi pokriće nedostajućih
rezervi za kreditne gubitke.
Porez na dobit
Tekući porezi
Oporezivanje dobiti se vrši u skladu sa poreskim propisima Republike
Srpske. Banka tokom godine plaća porez na dobit u vidu mjesečnih
akontacija, čiju visinu utvrđuje na osnovu poreske prijave za prethodnu godinu. Porez na dobit obračunava se u visini od 10% od iznosa
oporezive dobiti utvrđene u Poreskom bilansu. Oporeziva dobit se
utvrđuje usklađivanjem prihoda i rashoda iskazanim u bilansu uspjeha, na način predviđen poreskim propisima, i može biti umanjena za
određene poreske olakšice.
Odloženi porezi
Odloženi porezi na dobit se obračunavaju po metodi obaveza prema
bilansu stanja na sve privremene razlike na dan bilansa stanja između
sadašnje vrijednosti sredstava i obaveza u finansijskim izvještajima i njihove vrijednosti za svrhe oporezivanja. Trenutno važeća poreska stopa
na dan bilansa stanja je korišćena za obračun iznosa odloženih poreza.
Odložene poreske obaveze priznaju se na sve oporezive privremene
razlike, izuzev ukoliko odložene poreske obaveze proističu iz inicijalnog priznavanja “goodwill-a“ ili sredstava i obaveza u transakciji
koja nije poslovna kombinacija i u trenutku nastanka nema uticaja na
108
računovodstvenu dobit niti na oporezivu dobit ili gubitak, kao i ukoliko se
odnose na oporezive privremene razlike u vezi sa učešćem u zavisnim
preduzećima, pridruženim preduzećima i zajedničkim ulaganjima gdje
se trenutak ukidanja privremene razlike može kontrolisati i izvjesno je da
privremena razlika neće biti ukinuta u doglednom vremenskom periodu.
Odložena poreska sredstva priznaju se na sve oporezive privremene
razlike i neiskorišćene iznose prenosivih poreskih kredita i poreskih
gubitaka, do mjere do koje je izvjesno da je nivo očekivanih budućih
oporezivih dobitaka dovoljan da se sve oporezive privremene razlike,
preneseni neiskorišćeni poreski krediti i neiskorišćeni poreski gubici
mogu iskoristiti, izuzev ukoliko se odložena poreska sredstva odnose na
privremene razlike nastale iz inicijalnog priznavanja sredstava ili obaveza
u transakciji koja nije poslovna kombinacija i u trenutku nastanka nema
uticaja na računovodstvenu dobit niti na oporezivu dobit ili gubitak ili na
odbitne privremene razlike u vezi sa učešćem u zavisnim preduzećima,
pridruženim preduzećima i zajedničkim ulaganjima; kada se odložena
poreska sredstva priznaju samo do mjere do koje je izvjesno da će
privremene razlike biti ukinute u doglednoj budućnosti i da je nivo
očekivanih budućih oporezivih dobitaka dovoljan da se sve privremene
razlike mogu iskoristiti.
Knjigovodstvena vrijednost odloženih poreskih sredstava preispituje se
na svaki izvještajni datum i umanjuje do mjere do koje više nije izvjesno da je nivo očekivanih budućih oporezivih dobitaka dovoljan da se
ukupna vrijednost ili dio vrijednosti odloženih poreskih sredstava može
iskoristiti. Odložena poreska sredstva koja nisu priznata procjenjuju se na
svaki izvještajni datum i priznaju do mjere do koje je postalo izvjesno da
je nivo očekivanih budućih oporezivih dobitaka dovoljan da se odložena
poreska sredstva mogu iskoristiti.
Odložena poreska sredstva i obaveze izračunavaju se primjenom
zvaničnih poreskih stopa u godini ostvarenja poreskih olakšica, odnosno
izmirenja odloženih poreskih obaveza.
Tekući i odloženi porezi priznaju se kao prihodi i rashodi i uključeni su u
neto dobitak/(gubitak) perioda.
In accordance with the Decision, provisions for loan losses represents a
reserve, which the Bank in assessing asset’s quality and qualifications of
assets items, forms, taking into account the already established impairment of balance sheet assets and provisions for losses of off-balance
sheet items. The amount of estimated losses, net of allowance balance
sheet assets and provisions for losses of off-balance sheet items are
created from retained earnings based on the decisions of the Shareholders’ Meeting and is recorded under the allowance for loan losses.
If the Bank is unable to cover lacking reserves at the expense of profit,
undistributed profits and other reserves formed from profit, it is still
obliged to recognize uncovered amount of allowances for credit losses
as the deduction to the capital, as long as the Bank does not cover all
missing reserves for credit losses.
Profit tax
Current taxes
Profit tax is calculated in accordance with tax regulations of the Republic
of Srpska. During the year, the Bank pays income tax in monthly installments, estimated on the basis of the prior year Tax return. Profit 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 reliefs.
associates, where the timing of the reversal of the temporary differences
can be controlled and it is probable that the temporary differences will
not reverse in the foreseeable future.
Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to
the extent that it is probable that taxable profit will be available against
which the deductible temporary differences, and the carry forward of
unused tax credits and unused tax losses can be utilized except where
the deferred tax asset relating to the deductible temporary difference
arises from the initial recognition of an asset or liability in a transaction
that is not a business combination and, at the time of the transaction,
affects neither the accounting profit nor taxable profit or loss; and in
respect of deductible temporary differences associated with investments
in subsidiaries and associates when deferred tax assets are recognized
only to the extent that it is probable that the temporary differences will
reverse in the foreseeable future and taxable profit will be available
against which the temporary differences can be utilized.
The carrying amount of deferred tax assets is reviewed at each balance
sheet date and reduced to the extent that it is no longer probable that
sufficient taxable profit will be available to allow all or part of the deferred
tax asset to be utilized. Unrecognized deferred tax assets are reassessed
at each balance sheet date and are recognized to the extent that it has
become probable that future taxable profit will allow the deferred tax
asset to be recovered.
Deferred taxes
Deferred tax is provided for using the balance sheet liability method on
temporary differences at the balance sheet date between the current
value of assets and liabilities in the financial statements and their carrying
amounts for taxation purposes. The current tax rate at the balance sheet
date is used for calculating the amount of deferred taxes.
Deferred tax assets and liabilities are measured at the tax rates that are
expected to apply in the year when the asset is realized or the liability
is settled.
Current and deferred taxes are recognized as income or expense and
are included in net profit/(loss) for the period.
Deferred tax liabilities are recognized for all taxable temporary differences, except where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a
business combination and, at the time of the transaction, affects neither
the accounting profit nor taxable profit or loss; and in respect of taxable
temporary differences associated with investments in subsidiaries and
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Kapital
Kapital se sastoji od akcionarskog kapitala, emisione premije, rezervi iz
dobiti, neraspodijeljene dobiti i posebnih rezervi za procijenjene gubitke.
Zarada po akciji
Osnovna zarada po akciji izračunava se dijeljenjem neto dobiti koja
pripada akcionarima, vlasnicima običnih akcija Banke, ponderisanim
prosječnim brojem izdatih običnih akcija u toku izvještajnog perioda.
Uporedni podaci
Fer vrijednost kredita i avansa datih komitentima je približno jednaka
njihovoj knjigovodstvenoj vrijednosti umanjenoj za povezanu ispravku
vrijednosti. Veći dio plasmana dostupnih za prodaju čine instrumenti kapitala koji nemaju kotirane tržišne cijene na aktivnom tržištu, pošto u Republici Srpskoj nije razvijeno finansijsko tržište. Kako je raspon razumne
procjene fer vrijednosti značajan i mogućnost za različite procjene se ne
može ocijeniti na zadovoljavajući način, ovi plasmani se vrednuju po nabavnoj vrijednosti umanjenoj za obezvređenje. Depoziti od drugih banaka i komitenata su uglavnom po viđenju i sa kratkoročnim dospijećem;
stoga je Uprava Banke mišljenja da je fer vrijednost depozita približno
jednaka njihovoj knjigovodstvenoj vrijednosti.
Izvještavanje po segmentima
Uporedne podatke čine finansijski izvještaji Banke za 2011. godinu.
Fer vrijednost finansijskih instrumenata
Fer vrijednost generalno predstavlja iznos za koji bi se sredstvo moglo promijeniti ili obaveza izmiriti u transakciji na dohvat ruke. Finansijski
instrumenti Banke koji se evidentiraju po amortizovanoj vrijednosti i/ili
imaju promjenljive kamatne stope koje odražavaju trenutne tržišne vrijednosti, Banka razmatra naknadno da njihova knjigovodstvena vrijednost bude približna njihovoj fer vrijednost.
110
Uprava Banke posmatra poslovne segmente Banke kao jedinstveni
segment u svrhu donošenja odluka o alokaciji resursa i ocjeni rezultata
poslovanja.
Capital
Core profit per share is estimated dividing net profit which belongs to
shareholders, owners of ordinary shares of the Bank, weighted number
of ordinary shares in the reported period.
Fair values of loans and advances to clients is approximately equal to
their carrying value decresed for value of impairment. Most of the placements available fo sale are capital instruments which do not have quoted
market prices in an active market due to the fact that financial market
is not developed in the Republic of Srpska. The range of reasonable
estimates of fair value being significant and the possibility for various
estimates not being satisfactorily assessed, these placements are valued
according to purchase price decreased for impairment. Deposits from
other banks and clients are mostly sight and short term maturity deposits
which is why the Bank management states that the fair value of deposits
is approximately equal to their carrying value.
Comparative data
Segment reporting
The comparative data represent annual financial reports of the Bank
for 2011.
The Bank management observes operating segments of the Bank as
a unique segment with the purpose of making decisions on resource
allocation and operating results assessment.
The capital consists of the shareholders capital, issue premium, general
legal reserves, retained earnings and special provisions for estimated
losses.
Profit per share
Fair values of financial instruments
Fair values generally represent an amount for which the fund could
change or obligations settled in a transaction. Financial instruments of
the Bank are registered according to amortized value and/or they have
changing interest rates which maintain current market values.
111
3. PRIHODI I RASHODI OD KAMATA
2012.
KM hiljada
2011.
KM hiljada
Prihodi od kamata po osnovu kredita, depozita i HoV u domaćoj valuti
4.346
6.210
Prihodi od kamata po osnovu kredita, depozita i HoV sa ugovorenom zaštitom od rizika
58.620
41.972
820
2.232
63.786
50.414
Rashodi kamata po osnovu kredita, depozita i HoV u domaćoj valuti
15.316
13.414
Rashodi kamata po osnovu kredita, depozita i HoV sa ugovorenom zaštitom od rizika
1.336
464
Rashodi kamata po osnovu kredita, depozita i HoV u stranoj valuti
11.460
8.335
Ukupno rashodi kamata
28.112
22.213
Neto prihodi od kamata
35.674
28.201
Prihodi od kamata:
Prihodi od kamata po osnovu kredita, depozita i HoV u stranoj valuti
Ukupno prihodi od kamata
Rashodi od kamata :
Prihodi i rashodi od kamata po izvorima nastanka dati su u sljedećoj tabeli:
2012.
Prihodi
KM hiljada
Prihodi
KM hiljada
Rashodi
KM hiljada
Banke
107
505
1.450
16
Privreda
36.626
6.628
30.680
6.127
Javni sektor
11.202
3.195
4.679
3.205
Stanovništvo
15.484
9.322
13.485
5.605
367
8.462
120
7.260
Ukupno
63.786
28.112
50.414
22.213
Neto prihodi od kamata
35.674
Ostali komitenti
112
2011.
Rashodi
KM hiljada
28.201
3. INTEREST INCOME AND EXPENSES
2012
KM thousand
2011
KM thousand
Interest income from loans, deposits and securities in local currency
4.346
6.210
Interest income from loans, deposits and securities with risk clause
58.620
41.972
820
2.232
63.786
50.414
Interest expenses from loans, deposits and securities in local currency
15.316
13.414
Interest expenses from loans, deposits and securities with risk clause
1.336
464
Interest expenses from loans, deposits and securities in foreign exchange
11.460
8.335
Total interest expanses
28.112
22.213
Net intesest income
35.674
28.201
Interest income:
Interest income from loans, deposits and securities in foreign currency
Total interest income
Interest expenses:
Interest income and expenses by source of origin are given in the following chart:
2012
Income
KM thousand
2011
Expenses
KM thousand
Income
KM thousand
Expenses
KM thousand
Banks
107
505
1.450
16
Industry
36.626
6.628
30.680
6.127
Public sector
11.202
3.195
4.679
3.205
Retail
15.484
9.322
13.485
5.605
367
8.462
120
7.260
Total
63.786
28.112
50.414
22.213
Net interest income
35.674
Other clients
28.201
113
4. PRIHODI I RASHODI PO OSNOVU NAKNADA I PROVIZIJA
2012.
KM hiljada
2011.
KM hiljada
Prihodi od usluga platnog prometa
7.875
7.258
Prihodi od provizija
7.888
6.543
Prihodi od ostalih naknada
5.515
4.007
Prihodi od naknada i provizija
21.278
17.808
Rashodi naknada i provizija u domaćoj valuti
466
383
Rashodi naknada i provizija u stranoj valuti
117
83
Rashodi ostalih naknada i provizija
3.218
2.500
Rashodi od naknada i provizija
3.801
2.966
Neto prihod od naknada i provizija
17.477
14.842
2012.
KM hiljada
2011.
KM hiljada
Naknade po kreditima i ostaloj aktivi
3.523
2.859
Naknade po vanbilansnim poslovima
4.365
3.684
Ukupno
7.888
6.543
2012.
KM hiljada
2011.
KM hiljada
Naknade po poslovima sa karticama
1.995
2.020
Naknade za mjenjačke usluge
1.222
5
Naknade za vođenje računa
Prihodi od provizija
Prihodi od naknada
1.057
977
Naknade za bankarske pakete
454
67
Naknade od članarina po karticama
296
307
Naknade za brokerske provizije
284
222
Ostali operativni prihodi
207
409
5.514
4.007
Ukupno
114
4. FEES AND COMMISSIONS INCOME AND EXPENSE
2012
KM thousand
2011
KM thousand
Income from payment transaction services
7.875
7.258
Fee income
7.888
6.543
Income from other commissions
5.515
4.007
Income from fees and commissions
21.278
17.808
Expenses from fees and commissions in local currency
466
383
Expenses from fees and commissions in foreign currency
117
83
Expenses from other fees and commissions
3.218
2.500
Expenses from fees and commissions
3.801
2.966
Net income from fees and commissions
17.477
14.842
Income from provisions
2012
KM thousand
2011
KM thousand
Fees from loans and other assets
3.523
2.859
Fees from off-balance sheet transactions
4.365
3.684
Total
7.888
6.543
2012
KM thousand
2011
KM thousand
Fees from card operations
1.995
2.020
Fees for exchange services
1.222
5
Fees for account maintenance
Income from fees
1.057
977
Fees for banking packages
454
67
Fees from membership fees on cards
296
307
Fees for brokerage commissions
284
222
Other operational income
207
409
5.514
4.007
Total
115
Prihodi od naknada za mjenjačke poslove u 2012. godini imaju značajan rast u odnosu na prethodni period. Banka je do 22. aprila 2012. godine provizije za otkup
i prodaju EUR iskazivala kao kursnu razliku. U skladu sa Zakonom o deviznom poslovanju predviđeno je da kupovni i prodajni kursevi za valutu EUR u odnosu na
konvertibilnu marku za poslove sa stanovništvom i ovlašćenim mjenjačima moraju biti identični sa kupovnim i prodajnim kursevima koje objavljuje Centralna banka
BiH. Kako je u 2012. godini uvedena naknada za otkup i prodaju valute u poslovima sa stanovništvom i ovlašćenim mjenjačima, koja iznosi 0,65% za otkup i 0,55%
za prodaju valute EUR u odnosu na konvertibilnu marku, dosadašnja kursna razlika na otkup i prodaju EUR u odnosu na konvertibilnu marku mijenja se i evidentira
kao naknada za mjenjačke poslove.
Prihodi od naknada
2012.
KM hiljada
2011.
KM hiljada
Rashodi naknada i provizija za konverziju
945
525
Rashodi naknada po poslovima sa karticama
869
746
Rashodi naknada i provizija prema Agenciji za bankarstvo RS
839
700
Ostale naknade i provizije
564
529
3.217
2.500
2012.
KM hiljada
2011.
KM hiljada
Dobici po osnovu prodaje HoV koje se drže do roka dospijeća
-
26
Ukupno
-
26
Ukupno
5. DOBICI I GUBICI PO OSNOVU PRODAJE HoV I UDJELA (UČEŠĆA)
116
Income from fees for exchange operations in 2012 had a significant increase with respect to the previous period. Since April 22 2012 the Bank has stated commissions for purchase and sales of EURO as exchange rates. According to the Law on deposit operations it is predicted that buying and selling rates for EURO with
respect to convertible mark for retail operations and authorized exchange offices have to be identical to buying and selling rates announced by the Central Bank BH.
As in 2012 fees were introduced for buying and selling currencies in retail operations and authorized exchange offices, ammounted to 0.65% for buying and 0.55
for selling EURO with respect to convertible mark, current exchange rate for buying and selling EURO with respect to convertible mark has changed and noted as
fee for exchange operations.
Expenses from other fees and commisions
2012
KM thousand
2011
KM thousand
Expenses from fees and commissions for conversion
945
525
Expenses from fees for card operations
869
746
Expenses from fees and commissions to Banking Agency of the Republic of Srpska
839
700
Other fees and commissions
564
529
3.217
2.500
Total
5. INCOME FROM SALE OF SECURITIES (SHARES)
2012
KM thousand
2011
KM thousand
Income from sale of securities held-to-maturity
-
26
Total
-
26
117
6. PRIHODI I RASHODI IZ OPERATIVNOG POSLOVANJA
2012.
KM hiljada
2011.
KM hiljada
Prihodi od ukidanja indirektnih otpisa plasmana
15.793
13.213
Prihodi od ukidanja rezervisanja za vanbilansne pozicije (Napomena 22)
Prihodi iz operativnog poslovanja
1.894
1.460
Prihodi od ukidanja rezervisanja za obaveze po ugovoru o djelu
100
-
Prihodi od ukidanja rezervisanja za sudske sporove (Napomena 22)
66
51
Prihodi od ukidanja rezervisanja za otpremnine i jubilarne nagrade (Napomena 22)
36
90
2.208
2.270
20.097
17.084
Rashodi indirektnih otpisa plasmana
23.383
18.256
Rashodi rezervisanja za vanbilansne pozicije (Napomena 22)
2.247
1.718
Rashodi po osnovu rezervisanja za sudske sporove (Napomena 22)
49
113
Rashodi po osnovu rezervisanja za obaveze po ugovoru o djelu
100
-
Ostali prihodi iz operativnog poslovanja
Rashodi iz operativnog poslovanja
Rashodi ostalih rezervisanja – otpremnina (Napomena 22)
-
88
23
-
Troškovi neto zarada i druge naknade
9.691
8.019
Troškovi poreza i doprinosa na zarade i druge naknade
6.579
5.320
Troškovi naknada za privremene i povremene poslove
359
367
Ostali lični rashodi
422
280
Troškovi materijala
1.322
1.252
Troškovi proizvodnih usluga
8.639
7.176
Troškovi amortizacije
4.074
4.218
Nematerijalni troškovi (bez poreza i doprinosa)
7.433
5.778
Troškovi po osnovu poreza i doprinosa
620
427
Ostali troškovi
438
326
65.379
53.338
45.282
36.254
Rashodi rezervisanja za kratkoročne obaveze (Napomena 22)
Gubitak iz operativnog poslovanja
118
6. OPERATING INCOME AND EXPENSES
2012
KM thousand
2011
KM thousand
Income from reversal indirect written off placements
15.793
13.213
Income from cancellation of provisions for off-balance items (Note 22)
Income from operating business
1.894
1.460
Income from cancellation of provisions for liabilities under a contract of service
100
-
Income from cancellation of provisions for litigations (Note 22)
66
51
Income from cancellation of other reserves-jubilee awards (Note 22)
36
90
2.208
2.270
20.097
17.084
Expenses from indirect written off placements
23.383
18.256
Expenses for provisions for off-balance items (Note 22)
2.247
1.718
Expenses for provisions for litigations (Note 22)
49
113
Expenses for provisions for liabilities under a contract of service
100
-
Expenses for other provisions – severance pay (Note 22)
-
88
Expenses for provisions for short term liabilities (Note 22)
23
-
Expenses for net salaries and other similar fees
9.691
8.019
Expenses for taxes and contributions
6.579
5.320
Expenses for temporary and occasional work
359
367
Other personal expenses
422
280
Cost of materials
1.322
1.252
Production services costs
8.639
7.176
Impairment
4.074
4.218
Intangible costs
7.433
5.778
Costs based on taxes and contributions
620
427
Other expenses
438
326
65.379
53.338
45.282
36.254
Other income from operating business
Expenses from operating business
Loss from operating business
119
a) Prihodi od ukidanja indirektnih otpisa i rezervisanja za vanbilansne stavke
Prihodi od ukidanja indirektnih otpisa po kreditima (Napomena 14)
Prihodi od ukidanja indirektnih otpisa po kamatama (Napomena 13)
2012.
KM hiljada
2011.
KM hiljada
11.260
9.280
809
595
Prihodi od ukidanja indirektnih otpisa po ostalim plasmanima (Napomena 16)
3.724
3.338
Prihodi od ukidanja rezervisanja za vanbilansne stavke (Napomena 22)
1.894
1.460
17.687
14.673
2012.
KM hiljada
2011.
KM hiljada
13.227
11.975
b) Rashodi po osnovu indirektnih otpisa plasmana i rezervisanja
Rashodi indirektnih otpisa za kreditne rizike (Napomena 14)
Rashodi indirektnih otpisa za rizike po kamatama (Napomena 13)
Rashodi indirektnih otpisa za rizike po ostalim plasmanima (Napomena 16)
Rashodi indirektnih otpisa za rizike na ostala potraživanja (Napomena 11)
Rashodi rezervisanja za rizike po vanbilansnoj rizičnoj aktivi (Napomena 21)
970
852
8.207
5.429
980
2.247
1.718
25.631
19.974
2012.
KM hiljada
2011.
KM hiljada
c) Ostali prihodi iz operativnog poslovanja odnose se na:
Prihode po osnovu otkupljenih potraživanja
1.557
1.371
Prihode po osnovu zakupa
443
482
Ostale operativne prihode
208
417
2.208
2.270
Ukupno
120
a) Income from reversal of indirect written off placements and provisions for off-balance items
Income from reversal of indirect written off on loans (Note 14)
Income from reversal of indirect written off on interests (Note 13)
2012
KM thousand
2011
KM thousand
11.260
9.280
809
595
Income from reversal of indirect written off on other placements (Note 16)
3.724
3.338
Income from reversal of indirect written off on off-balance items (Note 22)
1.894
1.460
17.687
14.673
2012
KM thousand
2011
KM thousand
13.227
11.975
b) Expenses from indirect written off on other placements and provisions
Expenses from indirect written off for loan risks (Note 14)
Expenses from indirect written off for interest rate risks (Note 13)
Expenses from indirect written off for other placement risks (Note 16)
Expenses from indirect written off for other claims (Note 11)
Expenses from indirect written off for off-balance risk assets (Note 21)
970
852
8.207
5.429
980
2.247
1.718
25.631
19.974
2012
KM thousand
2011
KM thousand
c) Other income from operating business is:
Income from purchased claims
1.557
1.371
Income from lease
443
482
Other operational income
208
417
2.208
2.270
Total
121
d) Troškovi proizvodnih usluga odnose se na:
2012.
KM hiljada
2011.
KM hiljada
Troškove PTT usluga i elektronske komunikacije
1.622
1.422
Troškove kartičarstva
1.284
1.195
Troškove održavanja osnovnih sredstava i zakupa
4.269
3.303
Troškove marketinga
1.213
905
251
351
8.639
7.176
Ostale troškove proizvodnih usluga Ukupno
e) Nematerijalni troškovi odnose se na:
2012.
KM hiljada
2011.
KM hiljada
Troškove osiguranja
1.784
1.597
Troškove transporta novca, obezbjeđenja, arhiviranja i štampanja
3.344
2.225
913
823
Ostale troškove nematerijalnih usluga
1.392
1.133
Ukupno
7.433
5.778
Troškove eksternih usluga
122
d) Expenses from production services are:
2012
KM thousand
2011
KM thousand
Costs of postal services and electronic communication
1.622
1.422
Costs of cards
1.284
1.195
Costs of fixed assets and lease maintenance
4.269
3.303
Costs of marketing
1.213
905
251
351
8.639
7.176
Other costs of production services
Total
e) Intangible costs are:
2012
KM thousand
2011
KM thousand
Costs of insurance
1.784
1.597
Costs of money transportation, security, archives and printing
3.344
2.225
913
823
Other intangible costs
1.392
1.133
Total
7.433
5.778
Costs of external services
123
7. OSTALI PRIHODI I RASHODI
2012.
KM hiljada
2011.
KM hiljada
1.047
534
Dobici od prodaje osnovnih sredstava i nematerijalnih ulaganja
50
27
Prihodi od smanjenja obaveza
309
39
Prihodi od dividendi i učešća
1
131
Viškovi
6
1
344
397
1.757
1.129
Rashodi po osnovu direktnog otpisa potraživanja
294
1.205
Gubici od prodaje osnovnih sredstava i nematerijalnih ulaganja
37
39
Gubici po osnovu prodatih materijalnih vrijednosti
315
-
Gubici po osnovu rashodovanja i otpisa osnovnih sredstava i nematerijalnih ulaganja
10
90
Manjkovi
9
2
Otpis zaliha
1
-
Rashodi po osnovu obezvređenja materijalne aktive
433
252
Rashodi po osnovu sudskih rješenja i vansudskog poravnanja
266
169
Troškovi za sudske i administrativne takse
397
297
Ostali rashodi
52
60
1.814
2.114
57
985
Ostali prihodi
Prihodi od naplaćenih otpisanih potraživanja
Ostali prihodi
Ostali rashodi
Gubitak po osnovu ostalih prihoda i rashoda
Prihodi od smanjenja obaveza u iznosu od 309 hiljada KM se odnose na zatvaranje stanja po računima većeg broja klijenata koja su zastarjela i u skladu su sa
odlukama Uprave Banke.
124
7. OTHER INCOME AND EXPENSES
2012
KM thousand
2011
KM thousand
1.047
534
Income from sale of fixed assets and intangible assets
50
27
Income from decreased liabilities
309
39
Income from dividend
1
131
Surplus
6
1
344
397
1.757
1.129
Losses from direct write off claims
294
1.205
Losses from sales of fixed assets and intangible assets
37
39
Losses from sales of financial values
315
-
Losses from disposal and write off fixed on assets and intangible assets
10
90
Shortages
9
2
Write off on supplies
1
-
Expenses from impairment of financial assets
433
252
Expenses from litigations and out of court settlement
266
169
Expenses from judical and administrative fees
397
297
Other expenses
52
60
1.814
2.114
57
985
Other income
Income from collected written off placements
Other income
Other expenses
Loss based on other income and expenses
Profit from decrease in liabilities, amounted to 309 thousand KM, refers to closing balances on accounts of a number of clients, which are expired and are in line
with the Bank management decisions.
125
8. PRIHODI I RASHODI OD PROMJENE VRIJEDNOSTI IMOVINE I OBAVEZA
2012.
KM hiljada
2011.
KM hiljada
807
594
10.035
12.519
10.842
13.113
Prihodi od promjene vrijednosti imovine i obaveza
Prihodi po osnovu promjene vrijednosti HOV
Prihodi od pozitivnih kursnih razlika
Rashodi od promjene vrijednosti imovine i obaveza
Rashodi po osnovu promjene vrijednosti HOV
277
234
Rashodi po osnovu negativnih kursnih razlika
6.696
8.434
6.973
8.668
3.869
4.445
Dobitak po osnovu promjene vrijednosti imovine i obaveza
9. POREZ NA DOBIT
Tekući porez na dobit za 2012. godinu obračunat je primjenom poreske stope od 10% na oporezivu dobit prikazanu u poreskom bilansu za poreske obveznike u
Republici Srpskoj.
Komponente poreza na dobit za 2012. godinu su:
Tekući porez na dobit
Odloženi porez na dobit
Ukupno
126
2012.
KM hiljada
2011.
KM hiljada
1.650
1.313
(22)
104
1.628
1.417
8. INCOME AND EXPENSES FROM CHANGE OF VALUE OF ASSETS AND LIABILITIES
2012
KM thousand
2011
KM thousand
807
594
10.035
12.519
10.842
13.113
Income from change in value of assets and liabilities
Income from change in value of securities
Income from foreign exchange gains
Expenses from change in value of assets and liabilities
Expenses from change in value of securities
Expenses from foreign exchange losses
Profit from change in value and liabilities
277
234
6.696
8.434
6.973
8.668
3.869
4.445
9. PROFIT TAX
Current tax for the year ended on December 31 2012 was calculated applying the rate of 10% on taxable income reported in the Tax Return for Tax authorities of
the Republic of Srpska.
Components of the profit tax for the year ended December 31 2012 are:
2012
KM thousand
2011
KM thousand
Current profit tax
1.650
1.313
Deferred profit tax
(22)
104
1.628
1.417
Total
127
Usaglašavanjem pozicija iz poreskog bilansa (prihoda, troškova i osnovice za oporezivanje) sa poreskom stopom važećom u Republici Srpskoj za 2012. i 2011.
godinu može se dalje analizirati na sljedeći način:
2012.
KM hiljada
2011.
KM hiljada
Dobit prije oporezivanja
11.681
10.275
Računovodstveni rezultat pomnožen propisanom poreskom stopom od 10%
1.168
1.028
482
285
1.650
1.313
Poreski efekti na troškove koji se ne priznaju za svrhe poreza na dobit
Porez na dobit iskazan u bilansu uspjeha
Odloženi porez na dobit iskazan u bilansu uspjeha u iznosu od 22 hiljade KM za 2012. godinu odnosi se na privremene razlike između knjigovodstvene vrijednosti
osnovnih sredstava i nematerijalnih ulaganja i njihove poreske osnove (stanje 2011: 104 hiljade KM).
10. ZARADA PO AKCIJI
Osnovna zarada po akciji izračunava se dijeljenjem neto dobiti koja pripada akcionarima, vlasnicima običnih akcija Banke, ponderisanim prosječnim brojem izdatih
običnih akcija u toku izvještajnog perioda.
2012
2011
Neto dobit koja se odnosi na vlasnike običnih akcija Banke
10.053.148
8.858.071
Ponderisani prosječni broj običnih akcija
70.863.294
70,863.294
0,142
0,125
Zarada po akciji
11. GOTOVINA, GOTOVINSKI EKVIVALENTI, ZLATO I POTRAŽIVANJA IZ OPERATIVNOG POSLOVANJA
2012.
KM hiljada
2011.
KM hiljada
Blagajna u domaćoj valuti
8.960
7.217
Blagajna u stranoj valuti
9.626
7.210
591
369
Gotovina, gotovinski ekvivalenti i zlato
Žiro račun poslovne jedinice
Devizni računi kod ino banaka - izdvojeni depozit
1.774
880
Devizni računi kod ino banaka
57.335
24.086
-
66
78.286
39.828
12.973
8.839
(980)
-
11.993
8.839
90.279
48.667
Ostala novčana sredstva u stranoj valuti
Ostala potraživanja
Ispravka vrijednosti za ostala potraživanja
Ukupno
128
Coordination of positions in tax balance sheet (income, expenses and tax basis) with tax rate valid in the Republic of Srpska for the year 2012 and 2011 can be
analyzed as follows:
2012
KM thousand
2011
KM thousand
Profit before tax
11.681
10.275
Accounting result multiplied by statutory tax rate of 10%
1.168
1.028
482
285
1.650
1.313
Tax effect on expenses not admitted for income tax purposes
Income tax reported in income statement
Defreed income tax reported in income statement amounted to 22 thousand KM in 2012 includes temporary differences between carrying value of fixed assets and
intangible assets and their taxes (2011: 104 thousand KM).
10. EARNINGS PER SHARE
Basic earning per share is calculated by dividing net profit which belongs to shareholders, owners of ordinary shares of the Bank, weighted average number of
ordinary shares during the reporting period.
2012
2011
Net profit from owners of ordinary shares
10.053.148
8.858.071
Weighted average number of ordinary shares
70.863.294
70,863.294
0,142
0,125
Earning per share
11. CASH, CASH EQUVIVALENTS, GOLD AND INCOME FROM OPERATING BUSINESS
2012
KM thousand
2011
KM thousand
Treasury in local currency
8.960
7.217
Treasury in foreign currency
9.626
7.210
591
369
Cash, cash equivalents and gold
Giro account of operating unit
Foreign currency account with foreign banks – a separate deposit
1.774
880
Foreign currency account with foreign banks
57.335
24.086
-
66
78.286
39.828
12.973
8.839
(980)
-
11.993
8.839
90.279
48.667
Other funds in foreign currency
Other claims
Impairment for other claims
Total
129
Izdvojena novčana sredstva u iznosu 1.774 hiljade KM su izdvojena sredstva na računu kod Deutsche Bank i Commerzbank AG Frankfurt na ime obezbjeđenja
kontragarancija i po osnovu akreditiva.
Ostala potraživanja se odnose na sljedeće:
2012.
KM hiljada
2011.
KM hiljada
4.558
4.626
Potraživanja od zaposlenih (za naknadu štete i sl.)
162
184
Potraživanja za plaćanja po garanciji
792
792
Namjenski depozit za obavljanje platnih transakcija sa karticama
1.247
1.059
Potraživanja od banaka i drugih pravnih lica za gotovinske isplate
1.401
969
Potraživanja od klijenta po osnovu raspoređenog priliva
Dati avansi po drugim osnovama
2.141
205
Potraživanja za date depozite na ime licitacije za sudske sporove
581
-
Čekovi u stranoj valuti
105
47
Potraživanja koja se refundiraju
169
180
Ostala potraživanja iz poslovnih odnosa
1.817
776
Ukupno
12.973
8.838
(980)
-
11.993
8.838
Ispravka vrijednosti
Neto vrijednost ostalih potraživanja
Promjene na ispravkama vrijednosti su sljedeće:
Stanje na početku godine
Ispravke vrijednosti u tekućoj godini (Napomena 6)
Ukidanja ispravke vrijednosti
Stanje na dan 31. decembra
130
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
-
-
980
-
-
-
980
-
Appropriated funds amounted to 1.774 thousand KM are appropriated funds on account at Deutsche Bank and Commerzbank AG Frankfurt for counter-guarantees
and credentials.
Other claims are:
2012
KM thousand
2011
KM thousand
4.558
4.626
Staff claims (for damages, etc.)
162
184
Claims for payment under guarantees
792
792
Deposit in dedicated fund for financial transactions with cards
1.247
1.059
Claims on banks and other legal entities for cash payments
1.401
969
Claims on clients for distributed flow
Advances on other grounds
2.141
205
Claims on given deposits for auction for litigation
581
-
Checkes in foreign currency
105
47
Claims which are refunded
169
180
Other operating claims
1.817
776
Total
12.973
8.838
(980)
-
11.993
8.838
Corrected value
Net value of other claims
Changes for corrected value are:
Balance at the beginning of the year
Corrected value in current year (Note 6)
Cancellation of corrected value
Balance on December 31
12/31/2012
KM thousand
12/31/2011
KM thousand
-
-
980
-
-
-
980
-
131
12. DEPOZITI I KREDITI U DOMAĆOJ I STRANOJ VALUTI
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Depoziti i krediti u domaćoj valuti – sredstva kod Centralne banke
143.625
117.198
Ukupno
143.625
117.198
U okviru sredstava rezervi kod Centralne banke Bosne i Hercegovine sadržana je obračunata obavezna rezerva za period održavanja od 21. do 31. decembra 2012.
godine. Prosječna obavezna rezerva za navedeni period iznosi 69.735 hiljada KM i uključuje prosječnu obaveznu rezervu do jedne godine u iznosu od 39.754
hiljadaeKM i prosječnu obaveznu rezervu preko jedne godine u iznosu od 29.981 hiljadu KM.
Obavezna rezerva je izdvojena u skladu sa Odlukama Centralne banke Bosne i Hercegovine o utvrđivanju i održavanju obaveznih rezervi i utvrđivanju naknade na
iznos rezervi, koja propisuje osnovicu za obračun obavezne rezerve, obračunski period, stopu obavezne rezerve, kao i obračun naknade banci za iznos sredstava na
računu rezervi kod Centralne banke.
Osnovicu za obračun obavezne rezerve čine depoziti i pozajmljena sredstva, bez obzira u kojoj su valuti sredstva izražena. Obavezna rezerva se obračunava prema
stanju tih sredstava na kraju svakog radnog dana u toku obračunskog perioda, koji prethodi periodu obračuna. Obračunski period (period obračuna obaveznih rezervi)
počinje svakog mjeseca u dane prvog, jedanaestog i dvadesetprvog, a završava se desetog, dvadesetog i posljednjeg dana u mjesecu. Banka je obavezna da nakon
svakog obračunskog perioda, a najkasnije u roku od tri dana po isteku perioda obračuna, dostavi Centralnoj banci BiH izvještaj o stanju svojih depozita i pozajmljenih
sredstava izraženih u konvertibilnim markama.
Odlukom o izmjenama drugog novog prečišćenog teksta Odluke o utvrđivanju i održavanju obaveznih rezervi i utvrđivanju naknada na iznos sredstava rezervi, koja
se primjenjuje od 1. februara 2011. godine definisano je da stopa obavezne rezerve koju primjenjuje Centralna banka BiH iznosi 10% na depozite i pozajmljena
sredstva sa ugovorenim rokom dospijeća do jedne godine (kratkoročni depoziti i pozajmljena sredstva) i 7% na depozite i pozajmljena sredstva sa ugovorenim
dospijećem preko jedne godine (dugoročni depoziti i pozajmljena sredstva). Centralna banka BiH obračunava naknadu na iznos sredstava na računu rezerve i to: na
iznos obavezne rezerve i na iznos sredstava iznad obavezne rezerve.
U skladu sa Odlukom o izmjenama drugog novog prečišćenog teksta Odluke o utvrđivanju i održavanju obaveznih rezervi i utvrđivanju naknade na iznos sredstava
rezervi od 30. juna 2011. godine, a koja se primjenjuje od 1. avgusta 2011. godine izmijenjen je iznos naknade koju Centralna banka obračunava na iznos sredstava
na računima rezerve i to: na iznos obavezne rezerve 70% od stope koja se utvrđuje na osnovu ponderisanog prosjeka kamatnih stopa koje je u istom periodu na
tržištu ostvarila Centralna banka na depozite investirane do mjesec dana i na iznos sredstava iznad obavezne rezerve 90% od stope koja se utvrđuje na osnovu
ponderisanog prosjeka kamatnih stopa koje je u istom periodu na tržištu ostvarila Centralna banka na depozite investirane do mjesec dana.
132
12. DEPOSITS AND LOANS IN LOCAL AND FOREIGN CURRENCY
12/31/2012
KM thousand
12/31/2011
KM thousand
Deposits and loans in local currency – funds at the Central Bank
143.625
117.198
Total
143.625
117.198
Within the reserve funds at the Central Bank BH there is calculated mandatory reserve for maintenance period from December 21 to December 31 2012. Average
mandatory reserve for this period is 69.735 thousand KM and includes average mandatory reserve for up to one year in amount of 39.754 thousand KM and average mandatory reserve over one year amounted to 29.981 thousand KM.
The mandatory reserve was maintained in the manner defined by the Decision of the Central Bank of Bosnia and Herzegovina on determination and maintenance of
mandatory reserves and determination of income for the reserve, whereby the following are prescribed: the basis for mandatory reserve calculation, calculation period,
mandatory reserve rate, as well as income for the mandatory reserve amount with the Central Bank.
Deposits and funds borrowed represent the basis for calculating the mandatory reserve, regardless of their currency. The mandatory reserve is calculated according
to the balance at the end of each working day during period, proceeding the maintenance period. The period for calculating the mandatory reserve begins as of 1st,
11th and 21st day of each month and concludes on 10th, 20th and the last day in a month. The Bank is obligated to submit a report to the Central Bank of Bosnia
and Herzegovina on the balance of its deposits and loans in KM, no later than three days after the end of accounting period.
In line with the Decision on the amendment of the Decision on determining and maintaining obligatory reserves and determination of interest for reserves, that was
applicable from February 1 2011, obligatory reserve rate applied by the Central Bank is defined and it is 10% on deposits and borrowings with agreed maturity up
to one year (short-term deposits and borrowings) and 7% on deposits and borrowings with agreed maturity over one year (long-term deposits and borrowings). The
Central Bank calculates compensation amount in the reserve account as follows: on the amount of mandatory reserve and on the amount above mandatory reserve.
In line with Decision on changes in the 2nd bowdlerized text of the Decision on determining and maintaining mandatory reserves and determination of interest for
reserves applicable from August 1 2011, fees that the Central Bank calculates on the assets amount on reserve accounts is changed as follows: on the amount
of mandatory reserves 70% of the rate which is determined based on the weighted average interest rate which the Central Bank has made in the same period on
deposits invested up to a month on the market and on the amount above mandatory reserve 90% of the rate which is determined based on weighted average interest
rate which the Central Bank has made in the same period on deposits invested up to a month on the market.
133
13. POTRAŽIVANJA ZA KAMATU I NAKNADU, POTRAŽIVANJA PO OSNOVU PRODAJE I DRUGA POTRAŽIVANJA
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
6.836
6.450
526
651
7.362
7.101
Ispravka vrijednosti
(1.877)
(1.782)
Ukupno
5.485
5.319
Potraživanja za kamatu i naknadu
Druga potraživanja
Promjene na ispravkama vrijednosti su sljedeće:
Stanje na početku godine
31.12.2011.
KM hiljada
1.782
1.525
Ispravke vrijednosti u tekućoj godini (Napomena 6)
970
852
Ukidanja ispravke vrijednosti (Napomena 6)
(809)
(595)
Isknjižavanje ispravke vrijednosti
(66)
-
1.877
1.782
Stanje na kraju godine
134
31.12.2012.
KM hiljada
13. CLAIMS FOR INTEREST AND FEES, BASED ON OTHER CLAIMS
12/31/2012
KM thousand
12/31/2011
KM thousand
6.836
6.450
526
651
7.362
7.101
Impairment
(1.877)
(1.782)
Total
5.485
5.319
Claims for interest and fees
Other claims
Impairment changes are:
Balance at the beginning of the year
12/31/2012
KM thousand
12/31/2011
KM thousand
1.782
1.525
Impairment in current year (Note 6)
970
852
Cancellatiom of impairment (Note 6)
(809)
(595)
Write off impairment
(66)
-
1.877
1.782
Balance at the end of the year
135
14. DATI KREDITI I DEPOZITI
a) Pregled po korisnicima kredita
Kratkoročni
KM hiljada
Dugoročni
KM hiljada
Ukupno
2012.
KM hiljada
Kratkoročni
KM hiljada
Dugoročni
KM hiljada
Ukupno
2011.
KM hiljada
106.121
336.274
442.395
140.856
284.194
425.050
Dati krediti:
- Preduzeća
394
68.876
69.270
828
29.006
29.834
- Vlada
-
133.851
133.851
459
76.580
77.039
- Bankarske institucije
-
-
-
13.000
-
13.000
- Ostale finansijske institucije
-
-
-
833
-
833
- Stanovništvo
22.173
198.053
220.226
21.814
158.185
179.999
- Ostali komitenti
2.508
4.411
6.919
-
123
123
131.196
741.465
872.661
177.790
548.088
725.878
- Javna i državna preduzeća
Krediti i plasmani komitentima (bruto)
Ispravka vrijednosti
(5.426)
(18.770)
(24.196)
(5.274)
(16.955)
(22.229)
Krediti i plasmani komitentima (neto)
125.770
722.695
848.465
172.516
531.133
703.649
b) Ročnost dospijeća kredita
Do 30 dana
136
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
22.821
35.939
Od 1 do 3 mjeseca
52.068
44.613
Od 3 do 12 mjeseci
202.520
196.305
Od 1 do 5 godina
402.529
288.562
Preko 5 godina
192.723
160.459
Krediti korisnicima (bruto) na dan 31. decembra
872.661
725.878
Ispravka vrijednosti
(24.196)
(22.229)
Neto krediti korisnicima na dan 31. decembra
848.465
703.649
14. LOANS AND DEPOSITS
a) Reviews of he borrowers
Short term
KM thousand
Long term
KMthousand
Total
2012
KMthousand
Short term
KM thousand
Long term
KMthousand
Total
2011
KM thousand
106.121
336.274
442.395
140.856
284.194
425.050
Loans:
- Companies
394
68.876
69.270
828
29.006
29.834
- government
-
133.851
133.851
459
76.580
77.039
- Banking institutions
-
-
-
13.000
-
13.000
- Other financial institutions
-
-
-
833
-
833
- Retail
22.173
198.053
220.226
21.814
158.185
179.999
- Other clients
2.508
4.411
6.919
-
123
123
131.196
741.465
872.661
177.790
548.088
725.878
- public and state companies
Loans and placements to clients (gross)
Impairment
(5.426)
(18.770)
(24.196)
(5.274)
(16.955)
(22.229)
Loans and placements to clients (net)
125.770
722.695
848.465
172.516
531.133
703.649
b) Maturities of loans
Up to 30 days
12/31/2012
KM thousand
12/31/2011
KM thousand
22.821
35.939
From 1 to 3 months
52.068
44.613
From 3 to 12 months
202.520
196.305
From 1 to 5 years
402.529
288.562
Over 5 years
192.723
160.459
Loans to clients (gross) on December 31
872.661
725.878
Impairment
(24.196)
(22.229)
Net loans to clients on December 31
848.465
703.649
137
c) Koncentracija kredita korisnicima
Koncentracija ukupno plasiranih sredstava komitentima od strane Banke, na dan 31. decembra 2012. godine po granama djelatnosti je sljedeća:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Poljoprivreda, lov i ribolov
25.006
11.503
Rudarstvo i industrija
207.420
195.302
Građevinarstvo
41.995
34.282
Trgovina
143.975
131.538
Usluge, turizam i ugostiteljstvo
9.822
8.349
Transport, skladištenje, telekomunikacije
24.664
14.219
Finansije
67.953
33.257
Trgovina nekretninama
4.657
28.580
Administracija, druge javne usluge
96.538
83.014
Ostalo
250.631
185.834
872.661
725.878
Ispravka vrijednosti
(24.196)
(22.229)
Neto krediti
848.465
703.649
d) Promjene na ispravkama vrijednosti kredita su sljedeće:
138
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Stanje na početku godine
22.229
19.534
Ispravke vrijednosti u tekućoj godini (Napomena 6)
13.227
11.975
Ukidanja ispravke vrijednosti (Napomena 6)
(11.260)
(9.280)
Stanje na dan 31. decembra
24.196
22.229
c) Concentration of loans to clients
Concentration of total placements to clients of the Bank based on business branches on December 31 are:
12/31/2012
KM thousand
12/31/2011
KM thousand
Agriculture, hunting and fishing
25.006
11.503
Mining and industry
207.420
195.302
Civil construction
41.995
34.282
Trade
143.975
131.538
Services, tourism and catering
9.822
8.349
Transport, warehousing and telecommunication
24.664
14.219
Finance
67.953
33.257
Real estate trading
4.657
28.580
Administration, other public services
96.538
83.014
Other
250.631
185.834
872.661
725.878
Impairment
(24.196)
(22.229)
Net loans
848.465
703.649
d) Impairment changes of loans are:
12/31/2012
KM thousand
12/31/2011
KM thousand
Balance at the beginning of the year
22.229
19.534
Impairment in current year (Note 6)
13.227
11.975
Cancellation of impairment (Note 6)
(11.260)
(9.280)
Balance on December 31
24.196
22.229
139
14. HARTIJE OD VRIJEDNOSTI
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Hartije od vrijednosti u domaćoj valuti
34.209
30.078
Hartije od vrijednosti u stranoj valuti
1.512
1.162
Neto vrijednost na dan 31. decembra
35.721
31.240
U sljedećoj tabeli dat je pregled hartija od vrijednosti po namjeni:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Hartije od vrijednosti – obveznice Republike Srpske
31.606
27.200
Ostale hartije od vrijednosti – obveznice drugih pravnih lica
2.151
1.909
Neto vrijednost na dan 31. decembra
33.757
29.109
Hartije od vrijednosti namijenjene trgovanju
Hartije od vrijednosti koje se drže do dospijeća
Obveznice Republike Srpske
56
56
Ostale obveznice
142
170
Neto vrijednost na dan 31. decembra
198
226
Učešća u kapitalu
2.029
2.041
Ispravka vrijednosti
(263)
(136)
Neto vrijednost na dan 31. decembra
1.766
1.905
Stanje na dan 31. decembra
35.721
31.240
Učešća u kapitalu i ostale hartije od vrijednosti raspoložive za prodaju
140
15. SECURITIES
12/31/2012
KM thousand
12/31/2011
KM thousand
Securities in local currency
34.209
30.078
Securities in foreign currency
1.512
1.162
Net value on December 31
35.721
31.240
The following chart contains information about securities per their purpose:
12/31/2012
KM thousand
12/31/2011
KM thousand
Securities – bonds of the Republic of Srpska
31.606
27.200
Other securities – bonds of other legal entities
2.151
1.909
Net value on December 31
33.757
29.109
Securities held for trading
Securities held until maturity
Bonds of the Republic of Srpska
56
56
Other bonds
142
170
Net value on December 31
198
226
Investment in capital
2.029
2.041
Impairment
(263)
(136)
Net value on December 31
1.766
1.905
Balance on December 31
35.721
31.240
Investments in capital and other securities available for trading
141
U hartijama od vrijednosti, hartije namijenjene trgovanju imaju učešće 94,5% i u ovim hartijama najznačajnije učešće imaju obveznice Republike
Srpske (93,6%).
Obveznice Republike Srpske datiraju iz 2011. i iz 2012. godine. Banka je na osnovu Odluke Kreditnog odbora Banke od 2. novembra 2011.
godine, kupila obveznice Republike Srpske u vrijednosti od 27.150 hiljada KM, a u skladu sa Odlukom Vlade Republike Srpske o prvoj emisiji
obveznica Republike Srpske javnom ponudom od 12. oktobra 2011. godine. Banka je takođe u skladu sa javnim pozivom Vlade Republike Srpske
za upis i uplatu emisije obveznica Republike Srpske javnom ponudom od 5. aprila 2012. godine, a na osnovu Odluke kreditnog odbora Banke
od 19. aprila 2012. godine kupila obveznice Republike Srpske u vrijednosti od 4.000 hiljada KM. Kamatna stopa na obveznice u vrijednosti od
27.150 hiljada KM je 5% na godišnjem nivou na nominalnu vrijednost obveznice, a na kupljene obveznice u vrijednosti od 4.000 hiljada KM je
6% na godišnjem nivou. Isplata kamate se vrši dva puta godišnje po isteku svakog polugodišta od dana registracije. Banka je po osnovu ulaganja
u hartije od vrijednosti države i državnih organa ostvarila prihode od kamata u 2012. godini u ukupnom iznosu od 1.666 hiljada KM, kao i prihode
od promjene vrijednosti obveznica Republike Srpske u iznosu od 456 hiljada KM.
Banka na dan 31. decembra 2012. godine ima iskazana učešća (udjele) u drugim pravnim licima, i najznačajnije učešće odnosi se na Novu lizing
(63%) u iznosu od 860 hiljada KM (neto vrijednost 597 hiljada KM) i na Novu Real Estate (10%) u iznosu od 450 hiljada KM.
Na dan 31. decembra 2012. godine učešće u kapitalu pojedinačnog pravnog lica ne prelazi 5% osnovnog kapitala Banke. Takođe, na dan 31.
decembra 2012. godine ukupna neto vrijednost svih učešća u kapitalu Banke kod drugih pravnih lica i subsidijarnih lica ne prelazi 20% osnovnog
kapitala Banke, a ukupan iznos u drugim nefinansijskim pravnim licima ne prelazi 25% osnovnog kapitala Banke.
142
In securities, securities for trading are amounted to 94.5% and in these securities the most significant are securities of the Republic of Srpska
(93.6%).
Bonds of the Republic of Srpska date from 2011 and 2012. According to the Decision of Credit Committe, the Bank bought bonds of the Republic
of Srpska amounted to 27.150 thousand KM, in line with the Decison of the Government of the Republic of Srpska on issue of bonds of the Republica Srpska by public offering from October 12 2011. In line with the public call of the Government of the Republic of Srpska, securities held
for trading consist of bonds of the Republic of Srpska in amount of 27.200 thousand KM and securities from other companies in amount of 1.909
thousand KM. In line with Decision of the Government of Republic of Srpska on the first issue of bonds of the Republic of Srpska by initial public
offering since April 5 2012, the Bank, based on Decision of the Loan Committee dated April 19 2012, bought bonds in the amount of 4.000
thousand KM. Interest rate on bonds amounted to 27.150 thousand KM is 5% annually on the nominal value of bonds ; interest rate on bonds
amounted to 4.000 thousand KM is 6% annualy. Interest payments are made twice a year at the end of each semester from the date of registration.
By investing in securities of state and government bodies, the Bank realized interest income in 2012 in the amount of 1.666 thousand KM, as well
as income from bond changes in amount of 456 thousand KM.
On December 31 2012 the Bank had investments in capital of other related companies and the most important investments are Nova Leasing
(63%) in the amount of 860 thousand KM (net value 597 thousand KM) and Nova Real Estate (10%) in the amount of 450 thousand KM.
On december 31 2012 the Bank had investments in capital of other related companies up to 5% of core capital of the Bank. On December 31
2012 total net value of all shares in capital of the Bank in other legal entities and subsidiary entities was up to 20% of core capital of the Bank and
total amount in other non-financial legal entities is up to 2% of core capital of the Bank.
143
16. OSTALI PLASMANI I AVR
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Otkupljena potraživanja
13.613
14.790
Dospjeli plasmani i tekuća dospijeća dugoročnih plasmana u domaćoj valuti
37.114
25.310
Razgraničena potraživanja za obračunatu kamatu po kreditima
2.746
2.002
225
181
Razgraničena potraživanja za obračunatu kamatu za rentnu štednju
4.100
1.921
Razgraničena potraživanja za unaprijed plaćene troškove
1.166
781
Razgraničena potraživanja za obračunate prihode
83
119
Ostali plasmani u stranoj valuti
112
57
3.612
4.110
272
132
Ukupno
63.043
49.403
Ispravka vrijednosti
(13.654)
(11.572)
Stanje na dan 31. decembra
49.389
37.831
Razgraničena potraživanja za obračunatu kamatu po HoV
Dospjeli plasmani i tekuća dospijeća dugoročnih plasmana u stranoj valuti
Ostali plasmani
Promjene na ispravkama vrijednosti ostalih plasmana bile su sljedeće:
Stanje na početku godine
144
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
11.572
10.127
Ispravke vrijednosti u tekućoj godini (Napomena 6)
8.207
5.429
Ukidanja ispravke vrijednosti (Napomena 6)
(3.724)
(3.338)
Isknjižavanje ispravke vrijednosti
(2.401)
(646)
Stanje na dan 31. decembra
13.654
11.572
16. OTHER PLACEMENTS AND ACCRUED INCOME
12/31/2012
KM thousand
12/31/2011
KM thousand
Purchased claims
13.613
14.790
Due placements and current maturity of long-term loans in local currency
37.114
25.310
Accrued interest on loans
2.746
2.002
Accrued interest securities
225
181
Accrued interest for annuity savings
4.100
1.921
Accrued prepaid expenses
1.166
781
Accrued income
83
119
Other placements in foreign currency
112
57
3.612
4.110
272
132
Total
63.043
49.403
Impairment
(13.654)
(11.572)
Balance on December 31
49.389
37.831
Due placements and current maturity long-term placements in foreign currency
Other placements
Impairment changes of other placements were:
Balance at the beginning of the year
12/31/2012
KM thousand
12/31/2011
KM thousand
11.572
10.127
Impairment in current year (Note 6)
8.207
5.429
Cancellation of impairment (Note 6)
(3.724)
(3.338)
Impairment write off
(2.401)
(646)
Balance on December 31
13.654
11.572
145
17. ZALIHE
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
- zemljište
1.133
79
- nekretnine
4.433
1.610
735
880
Sredstva stečena naplatom potraživanja:
- oprema
- roba
-
44
639
99
Ukupno
6.940
2.712
Ispravka vrijednosti sredstava stečenih naplatom potraživanja
(644)
(300)
Ispravka vrijednosti ostalih zaliha
(48)
(22)
Stanje na dan 31. decembra
6.248
2.390
-ostale zalihe
146
17. SUPPLIES
12/31/2012
KM thousand
12/31/2011
KM thousand
- land
1.133
79
- real estate
4.433
1.610
- equipment
735
880
Funds from claims::
- goods
-
44
639
99
Total
6.940
2.712
Impairment of funds from claims
(644)
(300)
Impairment of other supplies value
(48)
(22)
6.248
2.390
-other supplies
Balance on December 31
147
18. OSNOVNA SREDSTVA I ULAGANJA U NEKRETNINE
Osnovna sredstva i promjene na osnovnim sredstvima u toku 2012. i 2011. godine prikazana su kako slijedi:
Zemljište
KM hiljada
Poslovne
zgrade
KM hiljada
Oprema
i ostala
sredstva
KM hiljada
Osnovna sredstva
u pripremi i avansi
KM hiljada
Ukupno
KM hiljada
4.804
8.553
23.092
1.360
37.809
NABAVNA VRIJEDNOST
Stanje na dan 01.01.2011.
Nova ulaganja
-
-
-
2.608
2.608
Transfer
-
1.436
1.720
(3.156)
-
Prodaja
-
(171)
(994)
-
(1.165)
Otpis
-
-
(269)
-
(269)
Stanje na dan 31.12.2011.
4.804
9.818
23.549
812
38.983
Stanje na dan 01.01.2012.
4.804
9.818
23.549
812
38.983
-
-
-
4.434
4.434
Transfer
20
1.103
3.011
(4.134)
-
Prodaja
-
(184)
(453)
-
(637)
Otpis
-
-
(276)
-
(276)
4.824
10.737
25.831
1.112
42.504
Stanje na dan 01.01.2011.
-
310
14.846
-
15.156
Amortizacija
-
120
2.876
-
2.996
Prodaja
-
(12)
(804)
-
(816)
Otpis
-
-
(238)
-
(238)
Stanje na dan 31.12.2011.
-
418
16.680
-
17.098
Stanje na dan 01.01.2012.
-
418
16.680
-
17.098
Amortizacija
-
133
2.462
-
2.595
Prodaja
-
(8)
(384)
-
(392)
Otpis
-
-
(238)
-
(238)
Stanje na dan 31.12.2012.
-
543
18.520
-
19.063
Stanje na dan 31.12.2012.
4.824
10.194
7.311
1.112
23.441
Stanje na dan 31.12.2011.
4.804
9.400
6.869
812
21.885
Nova ulaganja
Stanje na dan 31.12.2012.
ISPRAVKA VRIJEDNOSTI
Neto vrijednost
148
18. FIXED ASSETS AND BUSINESS PREMISES
Fixed asset and changes connected with fixed assets during the 2012 and 2011 are presented at following chart:
Land
KM thousand
Business
premises
KM thousand
Equipment
and other
asset
KM thousand
Fixed assets under
construction and
advances
KM thousand
Total
KM thousand
4.804
8.553
23.092
1.360
37.809
PROCUREMENT VALUE
Balance on January 1 2011
New investments
-
-
-
2.608
2.608
Transfer
-
1.436
1.720
(3.156)
-
Sales
-
(171)
(994)
-
(1.165)
Write off
-
-
(269)
-
(269)
Balance on December 31 2011
4.804
9.818
23.549
812
38.983
Balance on January 1 2012.
4.804
9.818
23.549
812
38.983
New investments
-
-
-
4.434
4.434
20
1.103
3.011
(4.134)
-
Sales
-
(184)
(453)
-
(637)
Write offs
-
-
(276)
-
(276)
4.824
10.737
25.831
1.112
42.504
Balance on January 1 2011
-
310
14.846
-
15.156
Amortization
-
120
2.876
-
2.996
Sales
-
(12)
(804)
-
(816)
Write offs
-
-
(238)
-
(238)
Balance on December 31 2011
-
418
16.680
-
17.098
Balance on January 1 2012
-
418
16.680
-
17.098
Amortization
-
133
2.462
-
2.595
Sales
-
(8)
(384)
-
(392)
Write offs
-
-
(238)
-
(238)
Balance on December 31 2012
-
543
18.520
-
19.063
Balance on December 31 2012
4.824
10.194
7.311
1.112
23.441
Balance on December 31 2011
4.804
9.400
6.869
812
21.885
Transfer
Balance on December 31 2012
IMPAIRMENT
Net value
149
Na dan 31. decembra 2012. godine Banka nema građevinske objekte založene kao kolaterale za obezbjeđenje kredita ili ostalih finansijskih obaveza. Banka ima
liste nepokretnosti za građevinske objekte.
Uprava Banke smatra da na dan 31. decembra 2012. godine nekretnine i oprema i nematerijalna ulaganja Banke nisu obezvrijeđena.
19. NEMATERIJALNA SREDSTVA
Nematerijalna ulaganja i promjene na nematerijalnim ulaganjima u toku 2012. i 2011. godine prikazana su kako slijedi:
Nematerijalna
sredstva
KM hiljada
Licence,
softveri
KM hiljada
Avansi i
nematerijalna
ulaganja u
pripremi
KM hiljada
3.695
4.738
1.531
9.964
Ukupno
KM hiljada
NABAVNA VRIJEDNOST
Stanje na dan 01.01.2011.
Nova ulaganja
-
-
1.062
1.062
813
1.295
(2.108)
-
-
-
-
-
Stanje na dan 31.12.2011.
4.508
6.033
485
11.026
Stanje na dan 01.01.2012.
4.508
6.033
485
11.026
-
-
5.004
5.004
2.828
218
(3.046)
-
(57)
-
-
(57)
7.279
6.251
2.443
15.973
2.826
2.295
-
5.121
448
774
-
1.222
-
-
-
-
3.274
3.069
-
6.343
Transfer
Rashodovanje
Nova ulaganja
Transfer
Rashodovanje
Stanje na dan 31.12.2012.
ISPRAVKA VRIJEDNOSTI
Stanje na dan 01.01.2011.
Amortizacija
Rashodovanje
Stanje na dan 31.12.2011.
Stanje na dan 01.01.2012.
3.274
3.069
-
6.343
Amortizacija
496
983
-
1.479
Rashodovanje
(57)
-
-
(57)
3.713
4.052
-
7.765
Stanje na dan 31.12.2012.
3.566
2.199
2.443
8.208
Stanje na dan 31.12.2011.
1.234
2.964
485
4.683
Stanje na dan 31.12.2012.
Neto vrijednost
150
On December 2012 the Bank did not have buildings pledged as collateral to secure loans and other financial liabilities. The Bank had list of property for buildings.
The Bank management is of the opinion that on December 31 2012 real estate and equipment and intangible assets were not impaired.
19. INTANGIBLE FUNDS
Intangible investments and changes on intangible assets during 2012 and 2011 are as following:
Intangible
funds
KM thousand
License and
softwares
KM thousand
Advances
and intangible
investment in
preparation
KM thousand
3.695
4.738
1.531
9.964
Total
KM thousand
PROCUREMENT VALUE
Balance on January 1 2011
New investments
-
-
1.062
1.062
813
1.295
(2.108)
-
-
-
-
-
Balance on December 31 2011
4.508
6.033
485
11.026
Balance on January 1 2012
4.508
6.033
485
11.026
-
-
5.004
5.004
2.828
218
(3.046)
-
(57)
-
-
(57)
7.279
6.251
2.443
15.973
Transfer
Retirements
New investments
Transfer
Retirements
Balance on December 31 2012
IMPAIRMENT
2.826
2.295
-
5.121
Amortization
448
774
-
1.222
Retirements
-
-
-
-
3.274
3.069
-
6.343
Balance on January 1 2011
Balance on December 31 2011
Balance on January 1 2012
3.274
3.069
-
6.343
Amortization
496
983
-
1.479
Retirements
(57)
-
-
(57)
3.713
4.052
-
7.765
Balance on December 31 2012
3.566
2.199
2.443
8.208
Balance on December 31 2011
1.234
2.964
485
4.683
Balance on December 31 2012
Net value
151
20. OBAVEZE PO OSNOVU DEPOZITA I KREDITA
Obaveze po depozitima i kreditima na dan 31. decembra 2012. i 2011. godine čine:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Obaveze po osnovu depozita
847.246
650.620
Obaveze po osnovu dugoročnih kredita
211.933
195.758
24
11
1.059.203
846.389
Ostalo
Ukupno
a) Obaveze za depozite
Depoziti po korisnicima
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Kamatonosni depoziti
Banke i bankarske institucije
3.807
12.369
Javna i državna preduzeća
172.273
97.748
Privreda
78.347
83.687
Vanprivreda
74.476
55.871
Vlada i vladine institucije
114.574
124.213
653
284
277.249
170.805
-
2.516
721.379
547.493
2.016
806
403
443
40.404
32.598
204
646
Vlada i vladine institucije
1.360
1.237
Strana lica
13.204
1.836
Domaća fizička lica
68.188
65.200
88
361
Ukupno nekamatonosni depoziti
125.867
103.127
Ukupno
847.246
650.620
Strana lica
Domaća fizička lica
Ostalo
Ukupno kamatonosni depoziti
Nekamatonosni depoziti
Banke i bankarske institucije
Javna i državna preduzeća
Privreda
Vanprivreda
Ostalo
152
20. DEPOSITS AND LOANS
Deposits and loans on December 31 2012 and 2011 are:
12/31/2012
KM thousand
12/31/2011
KM thousand
Deposits
847.246
650.620
Long term loans
211.933
195.758
Other
24
11
Total
1.059.203
846.389
a) Deposits
Deposits per clients
12/31/2012
KM thousand
12/31/2011
KM thousand
Interest bearing deposits
Bank and banking institutions
3.807
12.369
Public and state companies
172.273
97.748
Corporate
78.347
83.687
Non-economic
74.476
55.871
Government
114.574
124.213
653
284
277.249
170.805
-
2.516
721.379
547.493
2.016
806
403
443
40.404
32.598
204
646
Government
1.360
1.237
Retail (non-residents)
13.204
1.836
Retail (residents)
68.188
65.200
88
361
Total non-interest bearing deposits
125.867
103.127
Total
847.246
650.620
Retail (non-residents)
Retail (residents)
Other
Total interest bearing deposits
Non-interest bearing deposits
Bank and banking institutions
Public and state companies
Corporate
Non-economic
Other
153
Depoziti po ročnosti
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Vlada i vladine institucije
86.822
71.393
Privreda
96.693
87.625
Banke i bankarske institucije
1.757
779
Stanovništvo
98.737
79.278
Ostali tekući računi i depoziti po viđenju
14.722
12.772
Ukupno depoziti po viđenju
298.731
251.847
Vlada i vladine institucije
4.077
25.659
Privreda
40.123
35.466
Tekući računi i depoziti po viđenju
Kratkoročni depoziti
Banke i bankarske institucije
178
12.000
Stanovništvo
28.924
24.659
Ostali
17.919
7.894
Ukupno kratkoročni depoziti
91.221
105.678
Vlada i vladine institucije
25.035
28.398
Privreda
155.554
92.076
3.888
396
Stanovništvo
230.570
133.497
Ostali
42.247
38.728
Ukupno dugoročni depoziti
457.294
293.095
Stanje na dan 31. decembra
847.246
650.620
Dugoročni depoziti
Banke i bankarske institucije
154
Maturity deposits
12/31/2012
KM thousand
12/31/2011
KM thousand
Government
86.822
71.393
Corporate
96.693
87.625
Bank and banking institutions
1.757
779
Retail
98.737
79.278
Other current accounts and demand deposits
14.722
12.772
Total sight deposits
298.731
251.847
Government
4.077
25.659
Corporate
40.123
35.466
Current accounts and demand deposits
Short term deposits
Bank and banking institutions
178
12.000
Retail
28.924
24.659
Other
17.919
7.894
Total short term deposits
91.221
105.678
Government
25.035
28.398
Corporate
155.554
92.076
3.888
396
Retail
230.570
133.497
Other
42.247
38.728
Total long term deposits
457.294
293.095
Balance on December 31
847.246
650.620
Long term deposits
Bank and banking institutions
155
b) Obaveze za kredite
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Obaveze po dugoročnim kreditima
Investiciono-razvojana banka Republike Srpske-Fond za razvoj i zapošljavanje
2.833
4.902
Investiciono-razvojna banka Republike Srpske-Fond stanovanja RS
49.716
48.475
Investiciono-razvojna banka Republike Srpske-Fond za razvoj i zapošljavanje RS
84.631
77.318
Investiciono-razvojna banka Republike Srpske-Fond za razvoj istočnog dijela Republike Srpske
34.619
30.380
1.275
1.485
Ministarstvo finansija Republike Srpske (Ministarstvo poljoprivrede, šumarstva i vodoprivrede RS, Jedinica za
koordinaciju poljoprivrednih projekata po Projektu razvoja stočarstva i ruralnog finansiranja IFAD)
Ministarstvo finansija Republike Srpske po Projektu razvoja male komercijalne poljoprivrede
946
1.035
Federalno ministarstvo finansija po Projektu razvoja male komercijalne poljoprivrede
1.725
2.110
Ministarstvo privrede Kantona Sarajevo
1.349
1.888
848
223
Investiciono-razvojna banka Republike Srpske –Fond za razvoj i zapošljavanje Republike Srpske -Svjetska banka – IBRD
26.503
13.209
Međunarodna finansijska korporacija (IFC)
1.422
4.267
Evropski fond za Jugoistočnu Evropu (EFSE)
6.066
10.466
211.933
195.758
Federalno Ministarstvo finansija i Fondacija za održivi razvoj (ORDAZ) Svjetska banka IBRD
Ukupno obaveze po uzetim dugoročnim kreditima
Obaveze po dugoročnim kreditima povučenim od fondova kojim upravlja Investiciono-razvojna banka Republike Srpske (IRB RS), odnose se na pojedinačne ugovore
sa rokovima dospijeća od 3 do 20 godina i godišnjom kamatnom stopom od 1,20% do 4,29%. Sredstva su primljena u cilju kreditiranja poljoprivrede, preduzetnika
i preduzeća, za stambene kredite za stanovništvo i za jedinice lokalne samouprave.
Obaveze po dugoročnim kreditima prema Međunarodnoj finansijskoj korporaciji (IFC) su iskazane u skladu sa Ugovorom o kreditnoj liniji zaključenim između Nove
banke i Međunarodne finansijske korporacije maja 2006. godine. Sa 31. decembrom 2012. godine obaveza Banke po osnovu navedenog ugovora iznosi 1.422
hiljade KM, a rok za otplatu istog je 15. juna 2013. godine.
Obaveze po dugoročnim kreditima prema The European Fund for Southeast Europe (EFSE) su iskazane u skladu sa okvirnim ugovorom za dodjelu Pojedinačnih kredita zaključenim dana 26. juna 2006. godine između Evropskog Fonda za Jugoistočnu Evropu („Fond“) i Nove banke a.d. Banja Luka. U skladu sa Ugovorom kredit
je povučen u iznosu od 17.000.000 EUR sa otplatom u polugodišnjim ratama (31. marta i 30. septembra) počev od 31. marta 2007. godine po godišnjoj stopi koja
je jednaka zbiru šestomjesečne evropske međubankarske stope (EURIBOR) uvećane za maržu koja je navedena u predmetnom Ugovoru o Pojedinačnom kreditu.
Obaveze prema Svjetskoj banci (IBRD) u iznosu od 26.503 hiljade KM, iskazane su u skladu sa ugovorom o subsidijarnom finansiranju (Svjetska banka IBRD)
zaključenim 20. decembra 2010. godine između Investiciono-razvojne banke Republike Srpske kao Jedinice za implementaciju Projekta, koja upravlja Fondom za
razvoj i zapošljavanje Republike Srpske i Nove banke a.d. Banja Luka.
156
b) Loan deposits
12/31/2012
KM thousand
12/31/2011
KM thousand
Long term loans liabilities
Investment Development Bank of the Republic of Srpska – Fund for Development and Employing
2.833
4.902
Investment Development Bank of the Republic of Srpska – Housing Fund RS
49.716
48.475
Investment Development Bank of the Republic of Srpska – Fund for Development and Employing RS
84.631
77.318
Investment Development Bank of the Republic of Srpska – Fund for Development of Eastern parts of the Republic of Srpska
34.619
30.380
1.275
1.485
Ministry of finance of the Republic of Srpska (Ministry of Agriculture, Forestry and Water Management of the Republic of Srpska,
unit for coordination of agricultural projects based on Project on development of cattle breeding and rural finance)
Ministry of finance of the Republic of Srpska based on Project for development of small-scale commercial agriculture
946
1.035
Ministry of finance Federation of BH based on Project for development of small-scale commercial agriculture
1.725
2.110
Ministry of Economy Canton Sarajevo
1.349
1.888
848
223
Investment Development Bank of the Republic of Srpska – Fund for development and Employing – World Bank EBRD
26.503
13.209
International Finance Corporation (IFC)
1.422
4.267
European fund for Southeast Europe
6.066
10.466
Total long term loans liabilities
211.933
195.758
Ministry of finance Federation of BH and Fondation for sustainable development - World Bank EBRD
Long term loans from funds managed by Investment Development Bank of the Republic of Srpska (IRS RS) are related to single agreements with maturity date over
the period from 3 to 20 years and interest rate from 1.20% to 4.29% p.a. Funds were borrowed in order to fund agriculture, enterprises and entrepreneurs, Retail
housing loans and loans for local self-management units.
Long-term loans from the International Finance Corporation relate to an Agreement on credit line signed between Nova Banka and International Finance Cirporation
in May 2006. On December 31 2012 the liabilities of the Bank based on the contract were 1.422 thousand KM and payment deadline is June 1 2013.
Long-term liabilities from the European Fund for Southeast Europe relate to general agreement on granting individual loans signed by the Bank and the European
Fund for Southeast Europe (the Fund) on June 26 2006. In accordance with the Agreement, the loan is granted in the amount of EUR 17,000,000 and it is to be
repaid in semiannual installments (on March 31 and September 30) starting from March 31 2007. Annual interest rate represents the sum of 6m EURIBOR and a
margin which is defined in each individual loan agreement.
Debt of 26.503 thousand KM to the World Bank is reported in accordance with the Agreement of subsidiary funding (World Bank IBRD), on December 20 2010
between Investment Development Bank of the Republic of Srpska which manages Development and Employment Fund of RS and Nova Banka JSC Banja Luka.
157
Ugovorom je definisano da će Investiciono-razvojna banka Republike Srpske proslijediti kreditna sredstva IBRD (Subsidijarno finansiranje) isključivo za finansiranje
podzajmova ka korisnicima, i da će subsidijarno finansiranje prema Banci biti identično po iznosu, rokovima dospijeća i grejs periodu kao i podzajmovi Banke odobreni korisnicima. U skladu sa ugovorom Banka utvrđuje kamatnu stopu za krajnje korisnike u zavisnosti od procjene rizika krajnjeg korisnika i kvaliteta instrumenata
obezbjeđenja, pri čemu kamatna stopa za krajnje korisnike mora biti vezana za šestomjesečni Euro Libor uvećan za maržu koju utvrđuje Banka. Povučeni i neotplaćeni
iznos Subsidijarnog finansiranja imaće kamatnu stopu jednaku prosječnoj vrijednosti Euro Libor za prethodni šestomjesečni period, kako ga obračunava Svjetska
banka svakog 15. juna i 15. decembra plus marža od 2%. IRB RS će obračunavati i naplaćivati naknadu od Banke u iznosu od 0,25% jednokratno po svakom
podzajmu koji će Banka odobriti krajnjem korisniku. Banka će otplaćivati iznos glavnice Subsidijarnog finansiranja dospjelog u skladu sa otplatnim planom utvrđenim
u relevatnim Aneksima ugovorima o subsidijarnom finansiranju i otplata duga će se vršiti kvartalno 1. marta, 1. juna, 1. septembra i 1. decembra svake godine na
račun koji odredi IRB RS u skladu sa otplatnim planom.
21. OBAVEZE ZA KAMATU I NAKNADU
Obaveze za kamatu i naknadu u domaćoj valuti
Obaveze za kamatu i naknadu u stranoj valuti
Ukupno
22. OSTALE OBAVEZE I PVR
31.12.2011.
KM hiljada
94
430
-
10
94
440
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Rezervisanja za vanbilansne stavke i ostala rezervisanja
2.988
2.665
Subordinirane obaveze
18.740
10.869
Ostale obaveze
24.310
17.026
Ukupno
46.038
30.560
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
2.615
2.262
Rezervisanja za otpremnine
305
341
Rezervisanja za sudske sporove
45
62
Rezervisanja za ostale kratkoročne obaveze (Napomena 6)
23
-
2.988
2.665
a) Rezervisanja
Rezervisanja za vanbilansne stavke
Ukupno rezervisanja
158
31.12.2012.
KM hiljada
In accordance to the agreement it is defined that the Investment Development Bank of RS will forward loan of IBRD (Subsidiary financing) exclusively to fund sub
loans, and that subsidiary financing to Bank will be identical when it comes to amount, maturity, grace period as well as sub loans which Bank approved to final
borrowers. In line with agreement, Bank determines interest rate for final borrowers in dependence with the estimated risk of the final user of the loan and quality of
the collaterals and the interest rate for the final borrower must be related to 6m Euro Libor increased for the Bank margin. Taken and not paid amount of subsidiary
finance will have interest rate calculated as average 6m Euro Libor for the period of past six months, according to calculations which World Bank reports on June 15
and December 15 increased by 2%. Investment Development Bank of RS will calculate and charge Bank fee which is 0.25% one-off for each Subsidiary Loan Bank
that will allow the end user. Bank will repay principal amount of subsidiary finance which has due in accordance with plan which is estimated in agreement annexes
and repay of the debt will be quarterly on March 1, June 1, September 1 and December 1 each year on the count which Investment Development Bank of RS will
estimate according to repayment plan.
21. LIABILITIES FOR INTEREST AND FEE
Liabilities for interest and fee in local currency
Liabilities for interest and fee in foreign currency
Total
22. OTHER LIABILITIES AND DEFFERED REVENUES
12/31/2012
KM thousand
12/31/2011
KM thousand
94
430
-
10
94
440
12/31/2012
KM thousand
12/31/2011
KM thousand
Provisions for off-balance items and other provisions
2.988
2.665
Subordinated liabilities
18.740
10.869
Other liabilities
24.310
17.026
Total
46.038
30.560
12/31/2012
KM thousand
12/31/2011
KM thousand
2.615
2.262
Provisions for retirements
305
341
Provisions for lawsuit cases
45
62
Provisions for other short term liabilities (Note 6)
23
-
2.988
2.665
a) Provisions
Provisions for off-balance items
Total provisions
159
Promjene na rezervisanjima za vanbilansne stavke i za ostala rezervisanja:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
2.262
2.004
Rezervisanja za vanbilansne stavke
Stanje na početku godine
Rezervisanja u tekućoj godini (Napomena 6)
2.247
1.718
Ukidanje rezervisanja (Napomena 6)
(1.894)
(1.460)
Stanje na dan 31. decembra
2.615
2.262
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
341
343
-
88
Ukidanje rezervisanja (Napomena 6)
(36)
(90)
Stanje na dan 31. decembra
305
341
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Rezervisanja za otpremnine
Stanje na početku godine
Rezervisanja u tekućoj godini (Napomena 6)
Rezervisanja za sudske sporove
160
Stanje na početku godine
62
-
Rezervisanja u tekućoj godini (Napomena 6)
49
113
Ukidanje rezervisanja (Napomena 6)
(66)
(51)
Stanje na dan 31. decembra
45
62
Changes in provisions for off-balance items and other provisions:
12/31/2012
KM thousand
12/31/2011
KM thousand
2.262
2.004
Provisions for off-balance items
Balance at the beginning of the year
Provisions in current year (Note 6)
2.247
1.718
Cancellation of provisions (Note 6)
(1.894)
(1.460)
Balance on December 31
2.615
2.262
12/31/2012
KM thousand
12/31/2011
KM thousand
Provisions for retirement
341
343
Provisions in current year (Note 6)
-
88
Cancellation of provisions (Note 6)
(36)
(90)
Balance on December 31
305
341
12/31/2012
KM thousand
12/31/2011
KM thousand
Balance at the beginning of the year
Provisions for lawsuit cases
Balance at the beginning of the year
62
-
Provisions in current year (Note 6)
49
113
Cancellation of provisions (Note 6)
(66)
(51)
Balance on December 31
45
62
161
b) Subordinirane obaveze
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
18.000
10.000
Obaveze po osnovu subordiniranog kredita u stranoj valuti
740
869
Ukupno subordinirane obaveze na dan 31. decembra
18.740
10.869
Obaveze po osnovu subordiniranog kredita u domaćoj valuti
Obaveze po osnovu subordiniranog duga u ukupnom iznosu od 18.000 hiljada KM, datiraju iz 2011. godine u iznosu od 10.000 hiljada KM i iz 2012. godine u
iznosu od 8.000 hiljada KM.
Po osnovu obaveza subordiniranog duga u iznosu od 10.000 hiljada KM, Skupština akcionara Banke je dana 11. maja 2011. godine, a na osnovu saglasnosti Agencije za bankarstvo Republike Srpske, donijela odluku o emitovanju XVII emisije HoV, Prve emisije obveznica javnom ponudom u ukupnom iznosu od 10.000.000
KM. Komisija za hartije od vrijednosti Republike Srpske je dana 04. avgusta 2011. godine donijela Rješenje kojim se proglašava sedamnaesta emisija hartija od
vrijednosti (prva emisija obveznica) uspješnom i upisuje u registar emitenata. U skladu sa odlukom o emitovanju Prve emisije obveznica javnom ponudom, emitovane
su obveznice sa rokom dospijeća od 7 godina, uz fiksnu godišnju kamatnu stopu od 8%. U toku prve 3 godine od dana upisa obveznica, Banka će isplaćivati kamatu
dva puta godišnje (grace period), a nakon isteka perioda od 3 godine, Banka će u naredne četiri godine polugodišnje isplaćivati glavnicu u osam jednakih iznosa,
zajedno sa pripadajućom kamatom.
Za obaveze subordiniranog duga u iznosu od 8.000 hiljada KM, Nadzorni odbor Banke je 21. novembra 2012. godine, a u skladu sa odlukom Skupštine akcionara
Banke od 10. maja 2012. godine i saglasnosti Agencije za bankarstvo Republike Srpske od 14. novembra 2012. godine usvojio odluku o emitovanju XIX emisije
HoV, Drugoj emisije obveznica javnom ponudom kojom se emituje 80.000 obveznica nominalne vrijednosti 100 KM po obveznici, ukupne nominalne vrijednosti
8.000.000 KM uz kamatnu stopu 8% godišnje, rokom otplate 7 godina uz grejs period 5 godina sa jednakim polugodišnjim otplatama nakon isteka grejs perioda.
Komisija za hartije od vrijednosti Republike Srpske je dana 31. decembra 2012. godine donijela Rješenje kojim se proglašava druga emisija obveznica javnom
ponudom uspješnom i upisuje se u registar emitenata. U skladu sa Odlukom Agencije za bankarstvo Republike Srpske, Banka u roku od 5 godina, a i nakon isteka
roka od 5 godina ne smije vršiti otplatu subordiniranog duga, ako bi se kapital Banke smanjio ispod propisanog, kao i da je Banka dužna da za početak otplate
subordiniranog duga traži prethodnu saglasnost Agencije za bankarstvo Republike Srpske. Obveznice Prve emisije u iznosu od 10.000.000 KM, kupili su Fond za
razvoj i zapošljavanje RS (2.500.000,00 KM), Fond za restituciju RS (2.500.000 KM) i Akcijski fond RS (5.000.000 KM), a obveznice Druge emisije u iznosu od
8.000.000 KM, kupili su Fond za razvoj za zapošljavanje RS (2.000.000,00 KM), Fond za restituciju RS (2.000.000 KM) i Akcijski fond RS (4.000.000 KM).
Banka na dan 31. decembra 2012. godine, takođe ima subordinirani dug u iznosu od 740 hiljada KM i odnosi se na obaveze za kredit povučen od USAID-a. Banka
je u toku 2003. godine kupila kreditni portfolio od USAID-a za iznos od 4.825 hiljada KM. Iznos od 2.895 hiljada KM plaćen je u avgustu 2003. godine, dok je za
preostali iznos od 1.930 hiljada KM zaključen Ugovor o subordiniranom kreditu. Saglasno Ugovoru o subordiniranom kreditu, Banka je u obavezi da subordinirane
obaveze plati u jednakim kvartalnim ratama počev od 1. decembra 2003. godine do 1. septembra 2018. godine, uz fiksnu kamatnu stopu Euro Libor na godišnjem
nivou.
162
b) Subordinated liabilities
Liabilities based on subordinated loans in local currency
Liabilities based on subordinated loans in foreign currency
Total subordinated liabilities on December 31
12/31/2012
KM thousand
12/31/2011
KM thousand
18.000
10.000
740
869
18.740
10.869
Liabilities for subordinated loans in the amount of 18.000 thousand KM, date from 2011 in the amount of 10.000 thousand KM and from 2012 in the amount of
8.000 thousand KM.
Liabilities for subordinated loans in the amount of 18.000 thousand KM, date from 2011 in the amount of 10.000 thousand KM and from 2012 in the amount of
8.000 thousand KM.
On the basis of subordinated debt in the amount of 10,000 thousand KM, on the May 11 2011 Shareholders’ Meeting of the Bank, with the consent of Banking
Agency or Republic of Srpska, decided to broadcast 17th issue of the securities, First issue of the bonds by public offer in the amount of 10,000,000 KM. On August
4 2011 Securities commission adopted the decision and declared the seventeenth issue of the securities (the first issue of the bonds) as successfully entered into
the registry of issuers. In line with the Decision on First issue of the securities, the securities were issued with maturity date up to 7 years with fixed annual interest
rate of 8%. During first 3 years from the date of registration of securities, the Bank will pay the interest twice a year (grace period) and after those 3 years the Bank
will pay principal amount in 8 equal amounts along with its interest over the next 4 years.
On November 21 2012, for liabilities for subordinated loan in amount of 8.000 KM, the Supervisory Board of the Bank adopted a decision on 19th issue of securities,
Second issue of bonds by public offer for issue of 80.000 bonds whose nominal value is 100 KM per bond and total nominal value 8.000.000 KM with interest
rate of 8% p.a., repayment of 7 years with grace period of 5 years with equal semiannual repayment after the grace period. On December 31 2012 Commission for
Securities of the Republic of Srpska rendered a decision declaring the second issue of bonds by public offering successful and it entered register of issuers. In line
with the Decision of Banking Agency of the Republic of Srpska, the Bank within 5 years and after 5 years also must not repay subordinated debt if the capital of the
Bank decreases below prescribed and the Banks is also obliged to seek approval from Banking Agency of the Republic of Srpska for commencement of repayment
of subordinated debt. First issue bonds in amount of 10.000.000 KM were bought by Fund for Development and Employing of RS (2.500.000.00 KM), Fund
for restitution of RS (2.500.000.00 KM) and Fund for shares (5.000.000 KM) while Second issue bonds in amount of 8.000.000 KM were bought by Fund for
Development and Employing of RS (2.000.000.00 KM), Fund for restitution of RS (2.000.000 KM) and Fund for shares of RS (4.000.000 KM).
On December 31 2011 the Bank also had subordinated loan in amount of 740 thousand KM, which refers to the liabilities of the loan withdrawn from USAID.
During 2003, the Bank bought credit portfolio from the USAID in amount of 4.825 thousand KM. Amount of 2.895 thousand KM was paid in August 2003, and
the subordinated debt agreement was made for the rest of the amount, which is 1.930 thousand KM. According to the subordinated debt agreement, the Bank is
obligated to pay subordinated liabilities quarterly in equal payments beginning from December 1 2003 till September 1 2018, with fixed interest rate, which is Euro
LIBOR annually.
163
c) Ostale obaveze
Obaveze prema dobavljačima
Obaveze po osnovu uplate osnivačkog uloga drugih preduzeća
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
370
226
411
282
Ostale obaveze - unaprijed naplaćeni anuiteti po kreditima
2.284
1.895
Razgraničeni prihodi - unaprijed naplaćena naknada
5.031
3.963
Razgraničene obaveze po osnovu kamata u domaćoj valuti
4.166
2.344
Razgraničene obaveze po osnovu kamata u stranoj valuti
3.301
1.988
Razgraničene obaveze za ostale obračunate prihode
477
421
Obaveze po osnovu platnih kartica realizovanih u drugim bankama
159
98
Obaveze za poreze i doprinose
133
152
Obaveze za druge poreze i doprinose
77
69
Obaveze za porez na dobit
484
124
Obaveze za odložene poreske obaveze
82
104
Obaveze za neto zarade
196
228
Obaveze za doznake u inostranstvu
6.208
383
Obaveze po osnovu poštanskih uputnica
111
191
Obaveze po komisionim poslovima
135
135
-
2.882
Dospjeli dugoročni krediti od nebankarskih finansijskih institucija
17
1.062
Ostale obaveze
668
479
24.310
17.026
Prelazni računi za isplatu kredita preduzećima
Ukupno
Na 31. decembar 2012. godine obaveze za doznake u inostranstvu iznose ukupno 6.208 hiljada KM, a najveći iznos se odnosi na ino doznake klijenta Krajinalijek
a. d. Banja Luka (5.060 hiljada KM) koje su izvršene 3. januara 2013. godine.
164
c) Other liabilities
Liabilities to supplier
Liabilities for payment of equity of other companies
12/31/2012
KM thousand
12/31/2011
KM thousand
370
226
411
282
Other liabilities – prepaid installments on loans
2.284
1.895
Deffered avenues – fees paid in advance
5.031
3.963
Accrued interest income in local currency
4.166
2.344
Accrued interest income in foreign currency
3.301
1.988
Accrued liabilities for other accrued income
477
421
Liabilities for credit cards realized in other banks
159
98
Taxess and contributions
133
152
Other taxes and contributions
77
69
Tax on profit
484
124
Liabilities for deffered taxes
82
104
Liabilities for net salaries
196
228
Liabilities for remittance abroad
6.208
383
Liabilities for postal money orders
111
191
Liabilities for commission activities
135
135
-
2.882
Matured long term loans from nonbanking institutions
17
1.062
Ostale obaveze
668
479
24.310
17.026
Transfer accounts to loan payment to companies
Total
On December 31 2012 liabilities for remittance abroad amounted to 6.208 thousand KM and the biggest amount went to foreign remitatnce of the client Krajinalijek
JSC Banja Luka (5.060 thousand KM) which were performed on January 3 2013.
165
23. KAPITAL
Struktura kapitala Banke
Struktura ukupnog kapitala Banke prikazana je kako slijedi:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Akcionarski kapital-obične akcije
70.863
70.863
Emisiona premija
8.070
8.070
Neraspoređena dobit iz ranijeg perioda
7.881
1
Neraspoređena dobit tekuće godine
10.053
8.858
Rezerve iz dobiti
3.338
2.923
Posebne rezerve za procijenjene kreditne gubitke
5.321
4.758
105.526
95.473
Ukupno
166
23. CAPITAL
Structure of the Bank’s capital
Structure of the total Bank’s capital is as following:
12/31/2012
KM thousand
12/31/2011
KM thousand
Share capital – ordinary shares
70.863
70.863
Issue premium
8.070
8.070
Retained earnings from the previous period
7.881
1
Retained earningf from current year
10.053
8.858
Reserves from profit
3.338
2.923
Special provision for estimated losses
5.321
4.758
105.526
95.473
Total
167
Akcijski kapital
Ukupan akcijski kapital Banke na dan 31. decembra 2012. godine sastoji se od 70.863.294 obične akcije pojedinačne nominalne vrijednosti 1 KM (31. decembar
2011. godine: 70.863.294 obične akcije pojedinačne nominalne vrijednosti 1 KM).
Najveći akcionari Banke na dan 31. decembra 2012. godine su:
Obične akcije
Adriatic Fund BV
25.315
35,72%
International Finance Corporation, Washington
5.577
7,87%
Avlijaš Goran
3.839
5,42%
Radanović Slobodan
3.778
5,33%
DUIF Invest Nova a.d. Bijeljina
3.251
4,59%
Prva group plc
2.173
3,07%
Prva osebna zavarovalnica d.d. Ljubljana
1.335
1,88%
Gajić Zoran
1.321
1,86%
Ćurčić Slobodan
1.210
1,71%
Pavlović Gordan
1.081
1,52%
Sivrić Zdenko
1.060
1,50%
Radovanović Radovan
949
1,34%
Andžić Milorad
871
1,23%
LD d.o.o. Bijeljina
862
1,22%
Babić Radislav
838
1,18%
Kaldera Kompani d.o.o. Laktaši
752
1,06%
Lazarević Dušan
168
% učešća običnih
akcija
730
1,03%
Ostali
15.921
22,47%
Ukupno
70.863
100,00%
Share capital
Total Bank’s share capital as of December 31 2012, comprised 70,863,294 ordinary shares with nominal value of
KM 1 (December 31 2011: 70.863.294 ordinary shares with nominal value of KM 1).
As of December 31 2012, the Bank’s most significant shareholders were as follows:
Ordinary shares
% of total ordinary
shares
Adriatic Fund BV
25.315
35,72%
International Finance Corporation, Washington
5.577
7,87%
Avlijaš Goran
3.839
5,42%
Radanović Slobodan
3.778
5,33%
DUIF Invest Nova JSC Bijeljina
3.251
4,59%
Prva group plc
2.173
3,07%
Prva osebna zavarovalnica JSC Ljubljana
1.335
1,88%
Gajic Zoran
1.321
1,86%
Ćurčić Slobodan
1.210
1,71%
Pavlovic Gordan
1.081
1,52%
Sivrić Zdenko
1.060
1,50%
Radovanović Radovan
949
1,34%
Andžić Milorad
871
1,23%
LD LTD Bijeljina
862
1,22%
Babić Radislav
838
1,18%
Kaldera Kompani LTD Laktaši
752
1,06%
Lazarević Dušan
730
1,03%
Other
15.921
22,47%
Total
70.863
100,00%
169
Akcionarski kapital, koji je upisan u sudskom registru iznosi 53.292.992
KM. U 2010. godini Banka je emitovala petnaestu emisiju akcija iz
neraspoređene dobiti u iznosu od 9.852.762 KM, a u 2011. godini
Banka je emitovala šesnaestu emisiju akcija, takođe iz neraspoređene
dobiti u iznosu od 7.717.540 KM. Akcije iz predmetnih emisija su upisane u Centralnom registru hartija od vrijednosti a.d. Banja Luka. Postupak upisa ove dvije emisije u sudski registar je u toku.
Banka na dan 31. decembra 2012. godine ima novčani iznos kapitala u
iznosu od 70.863 hiljada KM. Zakonom o bankama Republike Srpske
propisan je minimalan iznos novčanog kapitala od 15.000 hiljada KM.
Članom 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 način
obračuna istog. Na dan 31. decembra 2012. godine, koeficijent adekvatnosti kapitala Banke iznosio je 13,2% (31. decembra 2011. godine:
14%).
Emisiona premija
Emisiona premija u iznosu od 8.070 hiljada KM na dan 31. decembra
2012. i 2011. godine se odnosi na pozitivnu razliku između uplaćene
vrijednosti akcija i njihove nominalne vrijednosti po osnovu emisija akcija.
Rezerve iz dobiti
Rezerve Banke su formirane u skladu sa zakonom, propisima i Statutom
Banke. Ove rezerve nisu predmet raspodjele, a iste na dan 31. decembra 2012. godine iznose 3.338 hiljada KM.
170
Posebne rezerve za procijenjene gubitke iz dobiti
Posebne rezerve za procijenjene gubitke iz dobiti u skladu sa regulatornim zahtjevom formirane su u skladu sa Odlukom i odlukama o
izmjenama i dopunama Odluke o minimalnim standardima za upravljanje kreditnim rizikom i klasifikaciju aktive banaka donesenim od strane
Agencije za bankarstvo Republike Srpske. Rezerve za kreditne gubitke
predstavljaju rezerve, koje je Banka prilikom procjene kvaliteta aktive,
odnosno klasifikacije stavke aktive, dužna da formira najmanje u skladu
sa kriterijumima iz pomenute Odluke uzimajući u obzir već formirane
ispravke vrijednosti bilansne aktive i rezervisanja za gubitke po vanbilansnim stavkama. Iznos za procijenjene gubitke, nakon umanjenja za
ispravke vrijednosti bilansne aktive i rezervisanja za gubitke po vanbilansnim stavkama izdvaja se iz dobiti na osnovu odluke Skupštine akcionara Banke i evidentira u okviru rezervi za kreditne gubitke. Na dan
31. decembra 2012. godine rezerve za kreditne gubitke iznose 5.321
hiljada KM (31. decembra 2011. godine: 4.758 hiljada KM). U skladu
sa Odlukom Skupštine Banke od 10. maja 2012. godine, iznos rezervi
za kreditne gubitke iz dobiti je povećan za 563 hiljade KM.
Neraspoređena dobit
Na osnovu Odluke Skupštine Banke od 10. maja 2012. godine, ostvarena dobit u ukupnom iznosu od 8.858 hiljada KM, raspoređuje se u
rezerve za kreditne gubitke u iznosu od 563 hiljade KM, a u skladu sa
propisima Agencije za bankarstvo Republike Srpske, u zakonske rezerve
u iznosu od 415 hiljada KM i na neto dobit u iznosu od 7.880 hiljada
KM, koja će biti raspoređena akcionarima Banke srazmjerno njihovom
procentualnom učešću u akcionarskom kapitalu Banke putem emisije
akcija.
Share capital noted in the court registry amounts to 53.292.992 KM.
In 2010 the Bank issued 15th share premium from retained earnings in
amount of 9.852.762 KM while in 2011 the Bank issued 16th share
premium, also from retained earnings in amount of 7.717.540 KM.
Shares from these premiums are noted in the Central registry of securities JSC Banja Luka. The procedure of the registry of these two
premiums in the court registry is in progress.
On December 31 2012, the Bank’s monetary equity amounted to
70.863 thousand KM. As prescribed by the Law on Banks of the Republic of Srpska, minimal monetary equity amount is 15.000 thousand
KM.
According to the Article 90, paragraph 3, of the aforementioned Law
and the Decision on minimum standards for management of banks’
capital, the minimal capital adequacy ratio of 12% is prescribed, and
the way of calculation the same one. As of December 31 2012 capital
adequacy ratio was 13.2% (December 31 2011: 14%).
Issue premium
Issue premium in amount of 8.070 thousand KM on December 31
2012 and 2011 refers to positive difference between paid value of
shares and nominal value of shares based on issue of shares.
Provisions from profit
Bank reserves are formed in line with the law, regulations and Bank
statute. These reserves are not subject to distribution and on December
31 2012 they amounted to 3.338 thousand KM.
Special provisions from estimated loss from profit
Special provisions for estimated losses in line with regulatory requirement were formed in accordance with the Decision and decisions on
amendments to the Decision on minimum standards for credit risk management and classification of banks’ assets made by Banking Agency of
the Republic of Srpska. Provisions for loan losses are provisions which
the Bank, while evaluating quality of assets, has to form at least according to the criteria of the aforementioned Decision taking into account already formed impairment of balance sheet and provisions for
losses on off-balance sheet items. The amount for estimated losses,
after the decrease in impairment of balance sheet assets and provisions
for losses on off-balance sheet items, is separated from the profit based
on the decision of the Bank Shareholders Assembly and noted under
provision for credit losses. On December 31 2012 provisions for credit
losses amounted to 5.321 tghousand KM (on December 31 2011:
4.78 thousand KM). In accordance with the Decision of Shareholders
Assembly form May 10 2012 the amount of provisions for credit losses
was increased for 563 thousand KM.
Undistributed profit
Based on the Decison of Bank Assembly from May 10 2012 profit was
realized in amount of 8.858 thousand KM and it was distrubuted to provisions for credit losses in amount of 563 thousand KM and in line with
regulations of Banking Agency in statutory provisions in amount of 415
thousand KM and in net profit in amount of 7.880 thousand KM which
will be distributed to shareholders of the Bank through issue premium.
171
24. VANBILANSNE EVIDENCIJE
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Potencijalne obaveze
222.494
159.807
Poslovi u ime i za račun trećih lica
18.297
19.121
Ostale stavke vanbilansne evidencije
37.674
30.224
Ukupno vanbilansna aktiva
278.465
209.152
U cilju zadovoljenja finansijskih potreba komitenata, Banka odobrava različite vidove garancija i ostalih preuzetih i potencijalnih obaveza. Iako se pomenute obaveze
ne priznaju u bilansu stanja, one sadrže kreditni rizik i stoga čine sastavni dio sveukupnog rizika Banke.
Ukupno stanje potencijalnih obaveza je prikazano u sljedećoj tabeli:
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Plative garancije
49.145
29.759
Činjenične garancije
104.479
62.463
Aktivne vanbilansne evidencije
Nepokriveni nostro akreditivi
1.277
784
Neopozive kreditne obaveze
67.593
66.801
Ukupno aktivne vanbilansne evidencije
222.494
159.807
Garancije i ostale preuzete i potencijalne obaveze
Akreditivi i garancije obavezuju Banku da izvrši plaćanje u korist korisnika ukoliko se za to ispune potrebni uslovi.
Garancije i „stand–by“ akreditivi nose isti tip rizika za Banku kao i krediti.
172
24. OFF-BALANCE ASSETS
12/31/2012
KM thousand
12/31/2011
KM thousand
Potential liabilities
222.494
159.807
Business on behalf of third parties
18.297
19.121
Other items from off-balance
37.674
30.224
Total off-balance items
278.465
209.152
In order to fulfill different financial needs from customers the Bank approves different type of guarantees and other potential liabilities. Although these liabilities are not
part of Balance Sheet, they also contain credit risk and therefore are part of overall Bank risk.
Total Bank potential liabilities are presented as follows:
12/31/2012
KM thousand
12/31/2011
KM thousand
Payments guarantee
49.145
29.759
Performed guarantee
104.479
62.463
Off-balance assets
Uncovered credentials
1.277
784
Irrevocable credit liabilities
67.593
66.801
Total off-balance assets
222.494
159.807
Guarantees and other potential liabilities
Credentials and guarantees commit the Bank to perform the payment in favor of beneficiary if the necessary conditions are fulfilled.
Guarantees and “stand by” credentials generate the same type of risk for the Bank as well as loans.
173
Preuzete neopozive obaveze
Preuzete neopozive obaveze se odnose na odobrene a neiskorištene kredite i revolving kredite (kreditne kartice i pozajmice). Preuzete neopozive obaveze obično
imaju fiksne datume kada ističu ili druge odredbe u vezi sa istekom. Pošto preuzete neopozive obaveze mogu isteći prije povlačenja kredita od strane komitenata,
ukupno ugovoren iznos ne predstavlja neophodno buduće gotovinske odlive.
Ipak, potencijalni kreditni gubitak je manji od ukupnih neiskorištenih obaveza iz razloga što je većina obaveza potencijalna i zavisi od ispunjenja određenih uslova
od strane klijenta. Banka prati ročnost preuzetih neopozivih obaveza po osnovu neiskorištenih odobrenih kredita jer dugoročne preuzete obaveze nose viši stepen
kreditnog rizika od kratkoročnih preuzetih obaveza
Poslovi u ime i za račun trećih lica
Poslovi u ime i za račun trećih lica se sastoje iz sljedećeg:
Komisioni poslovi
Komisioni poslovi – evidencije po kreditima IGA
Ukupno komisioni poslovi
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
17.544
18.368
753
753
18.297
19.121
Komisioni poslovi uključuju iznos od 18.297 hiljada KM (31. decembra 2011. godine: 19.121 hiljada KM) koji predstavlja poslove u ime i za račun drugih pravnih
lica.
Ostale stavke vanbilansne evidencija
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Potraživanja po sudskim sporovima
15.720
16.220
Evidentna kamata i naknada
7.826
6.526
Obaveze po terminskim ugovorima
7.119
-
HoV klijenata primljene na čuvanje
3.822
4.596
Druga vanbilansna aktiva
1.232
1.239
Opozivi plasmani po kreditnim karticama
983
843
Potraživanja po sudskim taksama
703
471
Loro dokumenti (akreditivi i čekovi)
132
192
Neutralni podbilans stanova
137
137
37.674
30.224
Ukupno
174
Irrevocable liabilities
Irrevocable liabilities are unused approved loans and revolving loans (credit cards and borrowings). Irrevocable Liabilities usually have fixed dates of maturity or other
provision regarding the expiration. Due to the fact that irrevocable liabilities may expire before the withdrawal of the loan by customer, total approved amount does
not necessarily represent the future cash flow.
However, potential credit loss is less than total unused liabilities due to the fact that majority of obligation are potential and depends upon fulfillment of the specific conditions from customer. Bank monitors the maturity of irrevocable liabilities based on unused funds because the long term liabilities bear the higher level of credit risk
than short-term liabilities.
Fund managed on behalf of third parties
Fund managed on behalf of third parties are as follows:
Fund managed on behalf of third parties
Fund managed on behalf of third parties – loans from IGA
Total fund managed on behalf of third parties
12/31/2012
KM thousand
12/31/2011
KM thousand
17.544
18.368
753
753
18.297
19.121
Funds managed on behalf of third parties include the amount of 18.297 thousand KM (December 31 2011: 19.121 thousand KM) that relate to the loans of third
parties.
Off-balance sheet other items
12/31/2012
KM thousand
12/31/2011
KM thousand
Lawsuit receivables
15.720
16.220
Interest and fees kept at off-balance
7.826
6.526
Liabilities for forwards
7.119
-
Securities from customers custody
3.822
4.596
Other off-balance sheet assets
1.232
1.239
Revocable credit card placements
983
843
Court tax receivables
703
471
Loro documents (credentials and checks)
132
192
Neutral apartment sub balance
137
137
37.674
30.224
Total
175
25. SUDSKI SPOROVI
Sudski sporovi su zbog prirode bankarskog poslovanja česta pojava. Banka je ustanovila protokol za upravljanje sudskim sporovima. Na osnovu analize tužbenog
zahtjeva i pravnog savjeta Banka vrši procjenu iznosa potencijalnog gubitka po osnovu sudskih sporova. Banka rezerviše sredstva za sve negativne efekte koji mogu
nastati po sudskim sporovima, odnosno mogu imati uticaj na finansijsku poziciju Banke. Na dan 31. decembra 2012. godine za sporove koji se vode protiv Banke,
Uprava Banke procjenjuje da neće nastati materijalno značajni gubici po osnovu ishoda sudskih sporova koji su u toku.
Banka vodi sudske sporove protiv trećih lica radi naplate svojih potraživanja. Za sva utužena potraživanja protiv pravnih i fizičkih lica Banka je procijenila odgovarajuću
ispravku vrijednosti na teret rezultata tekuće i prethodnih godina.
26. ODNOSI SA POVEZANIM STRANAMA
Stanja na kraju godine i efekti transakcija sa članovima Uprave, Nadzornog odbora i ostalim ključnim osobljem i njima povezanim stranama su prikazani u sljedećoj
tabeli.
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Kratkoročni krediti
1.173
839
Dugoročni krediti
2.032
1.706
Potraživanja po kreditnim karticama i minusnim saldima
-
160
Potraživanja za kamate i naknade
-
131
Ostala aktiva
6
-
Depoziti
693
147
Ispravke vrijednosti
118
-
Ostale obaveze
20
-
Garancije
25
-
Prihodi od kamata
147
196
Rashodi od kamata
12
6
Prihodi od naknada
11
1
Iznos kredita odobrenih fizičkim licima koja su povezana sa Bankom (članovi Uprave, rukovodstvo Banke, lica sa značajnim vlasničkim interesom u Banci, uključujući i
zaposlene) ne prelazi 1% osnovnog kapitala Banke za pojedinačna fizička lica. Na dan 31. decembra 2012. godine, Banka ima odobrene kredite pravnim licima kod
kojih ima učešće u kapitalu (Nova Leasing) u ukupnom iznosu od 271 hiljadu KM (kredit je obezbijeđen kolateralom), kao i kredit odobren akcionaru koji posjeduje
preko 5% osnovnog kapitala Banke u iznosu od 819 hiljada KM (kredit je obezbijeđen kvalitetnim kolateralom).
176
25. LITIGATIONS
Due to the nature of banking business litigations are frequent. The Bank has set protocol for litigation management. Based on analisys of claims and legal advice the
Bank estimates the amount of potential loss for litigations. The Bank reserves funds for all negative effects which can appear by litigations or may influence financial
position of the Bank. On December 31 2012 for claims brought against the Bank, the Bank management estimated that significant losses on the outcome of
litigation in progress would not appear.
The bank maintains litigations against third parties for collection of receivables. All disputed claims from corporate and retail clients have been evaluated and adjusted
at the expense of the current and the previous years.
26. RELATIONSHIP WITH RELATED PARTIES
Balance at the end of the year and effects of transactions with members of the Board, Supervisory Board and other involved staff and related parties are as follows:
12/31/2012
KM thousand
12/31/2011
KM thousand
Short term loans
1.173
839
Long term loans
2.032
1.706
Claims on credit cards and overdraft
-
160
Claims on interest and fees
-
131
Other assets
6
-
Deposits
693
147
Impairment
118
-
Other litigations
20
-
Guarantees
25
-
Profit from interest
147
196
Expenses from interest
12
6
Profit from fees
11
1
The amount of loan connected to the Bank (members of the Board, Bank management, parties with significant ownership interest in the Bank including employees)
does not exceed 1% of the core capital of the Bank for single individuals. On December 31 2012 the Bank had loans granted to legal entities in which participates
the capital (Noa Leasing) in total amount of 271 thousand KM (the loan secured by collateral) as well as loans granted to shareholder who had over 5% of the core
capital of the Bank in the amount of 819 thousand KM (the loan secured by quality collateral).
177
27. UPRAVLJANJE RIZIKOM
27.1. Uvod
Interna revizija i interna kontrola
Rizik je karakterističan za bankarsko poslovanje, ali se njime upravlja
posredstvom procesa neprekidnog identifikovanja, mjerenja i praćenja,
uspostavljanja ograničenja rizika i primjenom drugih vrsta kontrola.
Procesi upravljanja rizikom su presudni za kontinuirano profitabilno
poslovanje Banke i svaki pojedinac u Banci je u svom domenu odgovoran za izloženost riziku i upravljanje istim. Banka je u osnovi izložena
kreditnom riziku, riziku likvidnosti i tržišnom riziku. Osim toga, Banka
posebno prati operativne rizike, rizik izloženosti Banke prema jednom
licu ili grupi povezanih lica, rizik ulaganja Banke u druga pravna lica i osnovna sredstva, kao i uticaj rizika koji se odnose na zemlju porijekla lica
kome je Banka izložena. Ovakav sistem upravljanja rizicima omogućava
blagovremeno i potpuno obavještavanje organa upravljanja o svim rizicima koji se pojavljuju ili se mogu pojaviti, te omogućava adekvatno i
pravovremeno reagovanje u slučaju istih.
Proces upravljanja rizikom u Banci se kontroliše od strane interne revizije, koja ispituje adekvatnost procedura i usaglašenost Banke sa usvojenim politikama i procedurama, način upravljanja rizicima i efikasnost
uspostavljenog sistema. Interna revizija diskutuje rezultate svog rada
sa Upravom Banke i izvještava Odbor za reviziju i Nadzorni odbor o
svojim nalazima i preporukama, a Interna kontrola u skladu sa svojim
programom rada, vrši kontrolu kritičnih tačaka uočenih u procesu upravljanja rizikom.
U Banci osnovne uloge u upravljanju rizicima imaju sljedeći organi/tijela:
Nadzorni odbor i Uprava Banke
Nadzorni odbor i Uprava Banke su odgovorani za sveobuhvatni pristup
upravljanja rizicima kao i za definisanje strategije i principa upravljanja
rizicima. Dokumentom „Apetit za rizike“ definisani su osnovni parametri
(limiti) za različite vrste rizika.
Odbor za upravljanje aktivom i pasivom
Odbor za upravljanje aktivom i pasivom ima sveobuhvatnu odgovornost
za razvoj strategije upravljanja rizicima i implementacije principa, okvira,
politika i limita. Odbor je odgovoran za fundamentalne nalaze po pitanju
rizika kao i za upravljanje i praćenje relevantnih odluka vezanih za sve
vrste rizika. Prateći trendove pojedinih vrsta rizika, Odbor za upravljanje
aktivom i pasivom daje prijedloge i mjere za poboljšanje istih.
Odbor za reviziju
Odbor za reviziju ima odgovornost za praćenje sveobuhvatnog procesa
rizika u Banci.
178
Upravljanje rizicima
U Banci je organizovan Sektor za upravljanje rizicima, i u okviru njega
organizovana su sljedeća odjeljenja:
• za upravljanje kreditnim rizikom,
• za ranu naplatu,
• za upravljanje spornim kreditima,
• za upravljanje operativnim rizicima i
• za upravljanje tržišnim rizikom.
Procedurama koje se odnose na funkcionisanje svih odjeljenja u okviru
Sektora za upravljanje rizicima, definisana su pravila i odgovornosti za
praćenje usaglašenosti sa principima, politikama i limitima definisanim u
Banci. U iste je uključeno praćenje rizika prema postavljenim limitima,
kao i kompletno obuhvatanje rizika u sistemu mjerenja i izvještavanja.
27. RISK MANAGEMENT
25.1. Introduction
Internal Audit and Internal Control
Risk is typical for banking business but it is managed through process
of constant identification, measurement and following, limiting risks and
applying other controls. Processes of risk management are crucial for
continuing profitability of the Bank and every individual in the Bank, in
his or her own domain, is responsible for risk exposure and risk management. The Bank is basically exposed to loan risk, liquidity risk and
market risk. Apart from that the Bank follows operational risks, risks of
Bank exposure to one or group of related entities, risk of investment
in other legal entities and core funds as well as risk influence referring
to origin of entities to which the Bank is exposed. This system of risk
management enables timely and complete informing of management on
all risks which appear or might appear and enables adequate and timely
reaction in case of those risks.
The process of risk management in the Bank is under control of internal
audit which questions adequacy of procedures and coordination of the
Bank and adopted policies and procedures, ways of risk management
and efficiency of the established system. Internal audit discusses results
of its work with the Bank management and informs the Review Board
and Supervisory Board about discoveries and recommendations while
Internal Control in line with its programme controls critical points noticed
in the process of risk management.
The most important role in risk management play following boards/bodies:
Supervisory Board and Bank Management
Supervisory Board and Bank Management are responsible for all-inclusive risk management as well as for defining strategies and principles of
risk management. The document “Apetit za rizike“ defines basic parameters (limits) for different kinds of risks.
The Asset and Liability Management
Risk management
The Risk Management Sector is established in the Bank, and within it
following departments are established:
• loan risk management,
• early payments,
• controversial loans management,
• operational risk management and
• market risk management
Procedures regarding functioning of departments within Risk Management Sector define rules and responsibilities for control of coordination
with principles, policies and limits defined in the Bank. Risk following
regarding set limits is included as well as complete coverage of risks in
the system of measuring and informing.
The Asset and Liability Management has all-inclusive responsibility for
development of strategy for risk management and implementation of
principles, scopes, policies and limits. The Management is responsible
for fundamental descoveries regarding risk as well as following of relevant decisions regarding all kinds of risks. Following trends of specific
kinds of risks the Asset and Liability Management makes suggestions
and measures for improving the processes.
Review Board
Review Board has responsibility for following all-inclusive risk process
in the Bank.
179
U implementaciji kreditne politike, Banka se pridržava određenih principa
ustanovljenih Poslovnom i kreditnom politikom Banke, i na taj način se
štiti od prekomjerne izloženosti kreditnom riziku. Odjeljenje za upravljanje
kreditnim rizicima se bavi upravljanjem kreditnim rizikom kako na nivou
pojedinačne transakcije, tako i na nivou ukupnog kreditnog portfolia, a
Odjeljenje za upravljanje spornim kreditima i Odjeljenje za ranu naplatu
organizovani su sa ciljem potpune centralizacije procesa upravljanja
spornim plasmanima i naplate istih u što kraćem vremenskom roku uz
najniže troškove za Banku.
U okviru Sektora za upravljanje rizicima, organizovano je Odjeljenje za
upravljanje tržišnim rizikom koje ima za cilj i upravljanje rizikom likvidnosti. Likvidnost Banke, kao njena sposobnost da u roku izvršava obaveze,
zavisi prije svega od bilansne strukture Banke, odnosno usklađenosti
priliva i odliva sredstava. Minimalni standardi za kreiranje i sprovođenje
politike likvidnosti, treba da budu uspostavljeni tako da obezbjeđuju
sposobnost Banke da potpuno i bez odlaganja izvršava sve obaveze
na dan dospijeća.
U cilju upravljanja rizikom likvidnosti, Banka sprovodi aktivnosti koje
obezbjeđuju usklađenost strukture aktive i pasive bilansa i vanbilansa
Banke, odnosno njenih novčanih tokova (priliva i odliva) i kontinuirano
prati i planira buduće novčane tokove uzimajući u obzir promjene u operativnim, ekonomskim i ostalim uslovima poslovnog okruženja Banke. Za
upravljanje rizikom likvidnosti Banka sprovodi i stres testove koji imaju
za cilj da se identifikuju potencijalni likvidnosni gapovi koji mogu nastati
u određenim vremenskim periodima i pod određenim uslovima i to: po
osnovu odliva depozita, nemogućnosti transformacije dijelova aktive u
likvidna sredstva, povećanog odliva gotovine i slično, te u skladu s tim
i identifikuje potencijalne dodatne izvore finansiranja koji će omogućiti
pokriće nastalog gapa.
180
Upravljanje rizicima i sistemi izvještavanja
Rizici Banke se mjere korišćenjem metoda koji odražava i očekivane
gubitke koji mogu nastati u normalnim okolnostima i neočekivane
gubitke, koji predstavljaju procjenu krajnjih gubitaka zasnovanu na
statističkim modelima. Modeli koriste vjerovatnoću izvedenu na osnovu
istorijskih podataka, prilagođenu tako da odražava trenutno ekonomsko
okruženje. Banka takođe koristi metod najgorih scenarija koji se mogu
desiti kao posljedica dešavanja ekstremnih događaja za koje postoji
mala vjerovatnoća da se dese.
Praćenje i kontrola rizika je prvenstveno zasnovana na politici, procedurama, definisanim i uspostavljenim limitima. Ovi limiti odražavaju
poslovnu strategiju i tržišno okruženje Banke, kao i nivo rizika koji je
Banka spremna da prihvati. Sakupljene informacije iz svih poslovnih
aktivnosti se ispituju i obrađuju da bi se identifikovali, analizirali i kontrolisali rizici. Ove informacije se prezentuju Upravi i Nadzornom odboru
Banke. Izvještaji sadrže ukupnu kreditnu izloženost, prognozu plasmana,
odstupanja od postavljenih limita, mjerenje tržišnog rizika, pokazatelje
likvidnosti i drugo.
Koncentracije kreditnog rizika mogu da nastanu kada je određeni broj
strana uključen u slične poslovne aktivnosti, ili posluju u istom regionu,
ili kada imaju slične ekonomske karakteristike tako da se očekuje da
njihova mogućnost da ispune svoje obaveze bude pod uticajem sličnih
promjena ekonomske ili druge prirode. Koncentracija ukazuje na relativnu osjetljivost poslovanja Banke na promjene koje pogađaju određenu
industriju ili geografsko područje.
Kako bi izbjegla prekomjernu koncentraciju rizika, politike i procedure,
Banke sadrže specifične smjernice za razvoj i očuvanje diversifikovanog
portfolia. Shodno tome, Banka kontroliše i upravlja identifikovanim koncentracijama kreditnog rizika.
In implementation of credit policies the Bank holds on to certain principles established by Business and credit Bank politics and thus protects
itself from excessive exposure to loan risk. Loan Risk Management Department deals with loan risk management at the level of both individual
transaction and total loan portfolio while Disputed Loan Management
Department and Early payment Department are established with the aim
of complete centralization of disputed placements management process
and their payment as soon as possible at lowest cost to the Bank.
Within Risk Management Sector there is Market Risk Management Department whose aim is to manage liquidity risk. Liquidity of the Bank
along with its ability to fulfill obligations on time depend mostly on balance sheet structure of the Bank or on coordination of inflows and outflows. Minimum standards for creation and implementation of liquidity
policy are to be established in the way which provides Bank’s ability to
fullfill all obligations on maturity day completely and without delay.
With the aim of liquidity risk management the Bank conducts activities
which enable coordination of the assets and liabilities of the Bank’s balance and off-balance sheet or their cash flows (inflows and outflows) and
continuously monitors and plans future cash flows considering changes
in operational, economical and other conditions of the Bank’s business
surroundings. For liquidity risk management the Bank conducts stress
tests whose aim is to identify potential liquidity gaps which can appear in
certain periods and under certain conditions such as: from deposit outflows, inability to transform parts of assets into liquidity funds, increased
cash outflows etc. In accordance with those the bank identifies potential
additional sources of finance which will enable covering of the gap.
Risk management and informing systems
Risks of the Bank are measured using the method which maintains both
expected and unexpected losses which can appear in normal circumstances and unexpected losses which represent estimation of final losses based on statistical models. The models use the possibility deducted
from historical data, adjusted so as to maintain current economical surroundings. The Bank also uses method of the worst scenarios which can
occur as a result of extreme happenings which are unlikely to happen.
Risk monitoring and control is mainly based on politics, procedures, defined and established limits. These limits maintain business strategy and
market surroundings of the Bank as well as the risk level which the Bank
is ready to accept. Collected information form all business activities are
examined and processed in order to identify, analyse and control risks.
These information are presented to the management and Supervisory
board of the Bank. Reports contain total credit exposure, placement predictions, retreats from established limits, market risk measuring, liquidity
indicators etc.
Credit risk concentrations can appear when a number of parties is involed in similar business activities or operate within same region or when
they have similar economical characteristics so that it is expected for
their ability to fullfill all the obligations to be under the influence of similar
economical and other changes. The concentration shows relative sensitivity of Bank’s operating to changes which affect certain industry or
geographical area.
In order to avoid excessive risk concentration, politics and procedures
of the Bank contain specific directives for development and preservation
of diversified portfolio. According to that the Bank controls and manages
identified loan risk concentrations.
181
27.2. Kreditni rizik
Kreditni rizik predstavlja rizik da jedna ugovorna strana ne ispuni svoju obavezu i tako izazove finansijski gubitak drugoj strani. Izloženost kreditnom riziku, koja se
ispoljava kao nemogućnost naplate kredita i drugih potraživanja sa pripadajućom kamatom u ugovorenim rokovima, Banka kontinuirano prati kroz analizu finansijskog
stanja i poslovanja korisnika kredita, kao i stepen naplativosti kredita (dnevno, mjesečno, kvartalno praćenje), kontrolu namjenske upotrebe sredstava i procjenu
stepena rizičnosti kreditnog portfolia.
U sprovođenju kreditne politike, Banka se pridržava određenih principa ustanovljenih poslovnom i kreditnom politikom Banke, i na taj način se štiti od prekomjerne
izloženosti kreditnom riziku. U Sektoru za upravljanje rizikom, Banka ima Odjeljenje za upravljanje kreditnim rizikom koje se bavi upravljanjem rizikom kako na nivou
pojedinačne transakcije, tako i na nivou cjelokupnog kreditnog portfolia.
Odjeljenje za upravljanje kreditnim rizikom se kontinuirano razvija i osnovne aktivnosti istog su uspostavljanje, praćenje i kontrola primjene utvrđene politike, pravila,
smjernica u svim segmentima kreditnog poslovanja, identifikacija rizika u procesu odobravanja kroz kontrolu odstupanja od standarda u procesu odobravanja plasmana, realnu ocjenu kvaliteta klijenta, adekvatnu procjenu vrijednosti kolaterala, odnosno instrumenata zaštite od neplaćanja, ograničenje rizika u smislu uspostavljanja
limita i prihvatljivog nivoa rizika po segmentima, preduzimanje adekvatnih mjera radi zaštite kreditnog portfolia od negativnih kretanja i usklađivanje uslova kreditiranja
sa nivoom preuzetog rizika.
Cilj Banke je da kreditnom politikom, programom upravljanja kreditnim rizicima, modelima za procjenu rizika kojima raspolaže upravlja rizicima na način da se u
procesu odobravanja plasmana odobravaju oni plasmani koji nose nisku stopu rizika.
Maksimalna izloženost kreditnom riziku ne uzimajući u obzir kolateral ili druge instrumente zaštite od rizika.
Sljedeća tabela pokazuje maksimalnu izloženost kreditnom riziku pozicija bilansa stanja. Maksimalna izloženost je prikazana u neto iznosu ne uzimajući u obzir efekte
smanjenja rizika putem kolaterala ili drugih instrumenata zaštite od rizika.
31.12.2012.
KM hiljada
31.12.2011.
KM hiljada
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
69.552
34.035
Depoziti i krediti u domaćoj i stranoj valuti
143.625
117.198
5.485
5.319
Dati krediti i depoziti
848.465
703.649
Hartije od vrijednosti
35.721
31.240
Ostali plasmani i AVR - dospjeli plasmani
27.357
17.848
Ostali plasmani i AVR – ostalo
17.356
17.358
1.147.561
926.647
Potencijalne obaveze
154.901
93.006
Neopozive obaveze
67.593
66.801
Ukupno
222.494
159.807
1.370.055
1.086.454
Potraživanja za kamatu i naknadu, potraživanja po osnovu prodaje i druga potraživanja
Ukupno
Ukupna izloženost riziku
182
27.2. Credit risk
Credit risk is a risk that one party will not fullfil its obligations and thus cause financial loss to other party. Credit risk exposure which is manifested as inability of payment of loans and other claims with accrued interest with agreed deadlines the Bank continuously monitors through analysis of financial balance and operations of
borrowers as level of loans (daily, monthly, quarterly monitoring), control of intended use of funds and estimation of loan portfolio risk level.
In implementation of credit policies the Bank holds on to certain principles established by Business and credit Bank politics and thus protects itself from excessive
exposure to loan risk. Within Risk Management Sector there is Loan Risk Management Department which deals with risk at the level of both individual and total credit
portfolio transactions.
Credit Risk Management Department is continuously developing and its core activities are establishing, monitoring and control of implementation of established
politics, rules, directives in all segments of credit operations, identification of risks in the process of approval through control of deviations from the process of loan
approval, assessment of quality of a client, adequate estimation of collateral value or non-payment protection instruments, limiting risks by establishing limits and acceptable risk level per segments. Taking adequate measures for protection of credit portfolio from negative trends and coordination of loan conditions with the level
of taken risk.
The aim of the Bank is to use credit politics, credit risk management programme, models for risk estimation to manage risks in a way in which the process of placement approval allows those placements which have low risk level.
Maximum credit risk exposure not taking collateral or other instruments for risk protection into account
The next chart shows maximum credit risk exposure of balance sheet positions. Maximum exposure is shown in net amounts not taking effects of risk decrease
through collateral and other instruments for risk protection into account:
12/31/2012
KM thousand
12/31/2011
KM thousand
Cash, cash equivalents, gold and other claims from operating business
69.552
34.035
Deposits and loans in local and foreign currency
143.625
117.198
5.485
5.319
Approved loand and deposits
848.465
703.649
Securities
35.721
31.240
Other placements and accrued income
27.357
17.848
Other placements and accrued income – other
17.356
17.358
1.147.561
926.647
Potential liabilities
154.901
93.006
Irrevocable liabilities
67.593
66.801
Total
222.494
159.807
1.370.055
1.086.454
Claims for interest and fees, trade claims and other claims
Total
Total risk exposure
183
U slučaju finansijskih instrumenata vrednovanih po fer vrijednosti prikazani iznosi predstavljaju trenutnu izloženost kreditnom riziku, ali ne i maksimalnu izloženost riziku
koja može nastati u budućnosti kao rezultat promjena fer vrijednosti.
Detaljnije o maksimalnoj izloženosti kreditnom riziku svake od klasa finansijskih instrumenata je objelodanjeno u samim napomenama vezanim za specifične finansijske instrumente.
Koncentracija rizika pri maksimalnoj izloženosti kreditnom riziku
Koncentracijom rizika se upravlja postavljanjem limita kreditne izloženosti u odnosu na pojedinačne komitente, geografska područja i industrije. Maksimalna kreditna
izloženost prema pojedinačnom klijentu na dan 31. decembra 2012. godine je iznosila 28.294 hiljade KM (2011.: 29.384 hiljade KM).
Finansijska sredstva Banke prije uzimanja u obzir sredstava obezbjeđenja i ostalih sredstava zaštite od kreditnog rizika mogu se analizirati kroz sljedeća geografska
područja:
184
Gotovina,
gotovinski
ekvivalenti, zlato
i potraživanja
iz operativnog
poslovanja
Depoziti
i krediti u
domaćoj i
stranoj valuti
Potraživanja
za kamatu
i naknadu,
po osnovu
prodaje i druga
potraživanja
Dati krediti I
depoziti
KM hiljada
KM hiljada
KM hiljada
KM hiljada
Bosna i Hercegovina
10.443
143.625
5.485
Evropska Unija
59.109
-
Ukupno
69.552
Ostali plasmani
Hartije od vrijedDospjeli plasmani
i AVR
nosti
Potencijalne
i neopozive
obaveze
Ukupno
2012.
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
848.465
35.721
27.357
17.356
222.494
1.310.946
-
-
-
-
-
-
59.109
143.625
5.485
848.465
35.721
27.357
17.356
222.494
1.370.055
Gotovina,
gotovinski
ekvivalenti, zlato
i potraživanja
iz operativnog
poslovanja
Depoziti
i krediti u
domaćoj i
stranoj valuti
Potraživanja
za kamatu
i naknadu,
po osnovu
prodaje i druga
potraživanja
Dati krediti I
depoziti
Ostali plasmani
Hartije od vrijedDospjeli plasmani
i AVR
nosti
Potencijalne
i neopozive
obaveze
Ukupno
2011.
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
KM hiljada
Bosna i Hercegovina
9.075
117.198
5.319
703.649
31.240
17.848
17.358
159.807
1.061.494
Evropska Unija
24.960
-
-
-
-
-
-
-
24.960
Ukupno
34.035
117.198
5.319
703.649
31.240
17.848
17.358
159.807
1.086.454
In case of financial instruments valued by fair value shown amounts represent current credit risk exposure but not maximum credit risk exposure which can appear
in future as a result of fair value changes.
More details on maximum credit risk exposure of each of financial instruments classes are revealed in notes related to specific financial instruments.
Concentration of risk according to maximum credit risk exposure
Concentration of risk manages establishment of credit exposure limits with respect to individual clients, geographical area and industries. Maximum credit risk exposure
towards individual client on December 31 2012 amounted to 28.294 thousand KM (2’11: 29.384 thousand KM).
Financial funds of the Bank before taking security funds and other protection from credit risks funds into account can be calculated through following geographical
areas.
Deposits and
loans in local
currency
Calims for
interest and
fees, based on
trade and other
claims
Approved loand
ans deposits
KM thousand
KM thousand
KM thousand
Bosnia and Herzegovina
10.443
143.625
European Union
59.109
Total
69.552
Cash, cash
equivalents, gold
and operating
business claims
Securities
Received
placements
Other placements
and accrued value
Potential and
irrevocable
liabilities
Total
2012
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
5.485
848.465
35.721
27.357
17.356
222.494
1.310.946
-
-
-
-
-
-
-
59.109
143.625
5.485
848.465
35.721
27.357
17.356
222.494
1.370.055
Cash, cash
equivalents, gold
and operating
business claims
Deposits and
loans in local
currency
Calims for
interest and
fees, based on
trade and other
claims
Approved loand
ans deposits
Securities
Received
placements
Other placements
and accrued value
Potential and
irrevocable
liabilities
Total
2012
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
KM thousand
Bosnia and Herzegovina
9.075
117.198
5.319
703.649
31.240
17.848
17.358
159.807
1.061.494
European Union
24.960
-
-
-
-
-
-
-
24.960
Total
34.035
117.198
5.319
703.649
31.240
17.848
17.358
159.807
1.086.454
185
Analiza izloženosti Banke kreditnom riziku, po industrijskim sektorima, prije uzimanja u obzir sredstva obezbjeđenja i ostalih sredstava zaštite od kreditnog rizika, na
dan 31. decembra 2012. i 2011. godine prikazana je u sljedećoj tabeli:
Bruto
maksimalna
izloženost
2012.
Bruto
maksimalna
izloženost
2011.
Stanovništvo
233.529
194.221
Prerađivačka industrija
237.626
226.063
Trgovina
211.595
174.642
Finansijske usluge
32.874
25.958
Poljoprivreda, šumarstvo, vodoprivreda
27.608
12.688
Građevinarstvo
88.626
55.860
Transport
65.192
47.786
Usluge, ugostiteljstvo i turizam
10.057
9.133
Nekretnine
5.238
7.293
Vlada i državni organi
177.595
130.024
Banke i finansijske institucije
203.430
155.646
Ostalo
76.685
47.140
1.370.055
1.086.454
Ukupno
Kolaterali i drugi instrumenti zaštite od rizika
Politikom kolaterala Banka definiše prihvatljive kolaterale za pojedinačne vrste plasmana.
Osnovni tipovi kolaterala su sljedeći:
• Novčani depozit, hartije od vrijednosti, garancije osiguravajućih kuća i banaka, zalog na nepokretnu i pokretnu imovinu i jemstva.
Tržišna vrijednost kolaterala se kontinuirano prati te ukoliko ima potrebe, traže se dodatna sredstva obezbjeđenja u fazi odobravanja kako i u toku korištenja kredita.
Banka u skladu sa internom metodologijom periodično u toku korištenja kredita vrši analizu tržišne vrijednosti kolaterala i u skladu sa istom prespituje i usklađuje
ispravku vrijednosti.
186
Analysis of the Bank’s exposure to credit risk through industrial sectors before taking security and other protection from credit risk means into acount on December
31 2012 and 2011 is presented in the following chart:
Gross
maximum
exposure
2012
Gross
amximum
exposure
2011
Retail
233.529
194.221
Manufacturing
237.626
226.063
Trade
211.595
174.642
Financial services
32.874
25.958
Agriculture, Forestry and Waterpower
27.608
12.688
Civil construction
88.626
55.860
Transport
65.192
47.786
Services, gospitality and tourism
10.057
9.133
Real estate
5.238
7.293
Government
177.595
130.024
Banks and financial institutions
203.430
155.646
Other
76.685
47.140
Total
1.370.055
1.086.454
Collateral and other instruments for risk protection
Using politics of collateral the Bank defines acceptable collaterals for individual types of placements.
Basic types of collaterals are::
• Cash deposits, securities, guarantess of insurance companies and banks, mortgage on intangible assets and guarantees
Market value of collateral is continuously monitored so if there is need additional security funds in approval phase as well as in period of use of the loan are provided.
In accordance with internal methodology the Bank periodically in period of loan use analyses market values of collateral and questions and coordinates impairment
according to it.
187
Kvalitet finansijskih instrumenata po klasama finansijske aktive
Kvalitetom finansijskih sredstava Banka upravlja koristeći internu klasifikaciju plasmana zasnovanu na regulativi Agencije za bankarstvo Republike Srpske. Sljedeća
tabela prikazuje kvalitet plasmana po tipovima sredstava koji se nalaze u bilansu stanja. zasnovanim na sistemu kreditnog rejtinga Banke:
Nedospjeli i neobezvređeni
Dati krediti i depoziti i dospjeli plasmani
2012.
Visok
stepen
KM hiljada
Standardni
stepen
KM hiljada
Substandardni
stepen
KM hiljada
Dospjeli ali ne
pojedinačno
obezvređeni
KM hiljada
795.874
41.765
6.460
7.660
Pojedinačno
obezvređeni
KM hiljada
Ukupno
2012.
KM hiljada
24.063
875.822
Nedospjeli i neobezvređeni
Dati krediti i depoziti i dospjeli plasmani
2011.
Visok
stepen
KM hiljada
Standardni
stepen
KM hiljada
Substandardni
stepen
KM hiljada
Dospjeli ali ne
pojedinačno
obezvređeni
KM hiljada
637.701
56.833
5.346
6.101
Pojedinačno
obezvređeni
KM hiljada
Ukupno
2011.
KM hiljada
15.516
721.497
Dospjeli ali ne obezvređeni plasmani na dan 31. decembra 2012. i 31. decembra 2011. godine:
188
do 30 dana
KM hiljada
od 31 do 60
dana
KM hiljada
od 61 do 90
dana
KM hiljada
Više od 90 dana
KM hiljada
Ukupno
2012.
KM hiljada
Plasmani stanovništva
175
135
69
2.181
2.560
Korporativni plasmani
799
694
196
3.411
5.100
Ukupna finansijska sredstva
974
829
265
5.592
7.660
do 30 dana
KM hiljada
od 31 do 60
dana
KM hiljada
od 61 do 90
dana
KM hiljada
Više od 90 dana
KM hiljada
Ukupno
2011.
KM hiljada
Plasmani stanovništva
136
118
75
2.465
2.794
Korporativni plasmani
741
260
300
2.006
3.307
Ukupna finansijska sredstva
877
378
375
4.471
6.101
Quality of financial instruments per classes of financial assets
The Bank manages quality of financial instruments using internal classification of placement based on regulations of Banking agency of the Republic of Srpska. The
following chart shows quality of placements per classes of funds in balance sheet based on system of credit rating of the Bank:
Neither matured nor impaired
Approved loans and deposits and matured placements
2012
High
degree
KM thousand
Stendard
degree
KM thousand
Substandard
Degree
KM thousand
Matured but not
Individually
impaired
KM thousand
795.874
41.765
6.460
7.660
Individually
Impaired
KM thousand
Total
2012
KM thousand
24.063
875.822
Neither matured nor impaired
Approved loans and deposits and matured placements
2011
High
degree
KM thousand
Stendard
degree
KM thousand
Substandard
Degree
KM thousand
Matured but not
Individually
impaired
KM thousand
637.701
56.833
5.346
6.101
Individually
Impaired
KM thousand
Total
2012
KM thousand
15.516
721.497
Matured but not impaired placements on December 31 2012 and December 31 2011:
Up to 30 days
KM thousand
31 to 60 days
KM thousand
61 to 90 days
KM thousand
More than 90
days
KM thousand
Total
2012
KM thousand
Retail placements
175
135
69
2.181
2.560
Corporate placements
799
694
196
3.411
5.100
Total funding
974
829
265
5.592
7.660
Up to 30 days
KM thousand
31 to 60 days
KM thousand
61 to 90 days
KM thousand
More than 90
days
KM thousand
Total
2012
KM thousand
Retail placements
136
118
75
2.465
2.794
Corporate placements
741
260
300
2.006
3.307
Total funding
877
378
375
4.471
6.101
189
Procjena obezvređenja
Kriterijumi koje Banka koristi da utvrdi da li postoje objektivni dokazi o
obezvređenju uključuju: kašnjenje pri servisiranju kamate i/ili glavnice,
indikacije da se dužnik suočava sa značajnim finansijskim poteškoćama,
uključujući vjerovatnoću da će doći do stečaja ili neke druge finansijske
reorganizacije, i kada dostupni podaci pokazuju da je došlo do mjerljivog smanjenja budućih tokova gotovine, kao što su promjene u okviru
neizmirenih obaveza ili ekonomskih uslova koji su u korelaciji sa odstupanjima od ugovorenih uslova, Banka vrši procjenu obezvređenja na dva
nivoa, individualnom i grupnom.
Pojedinačno procjenjivanje ispravke vrijednosti
U skladu sa prihvaćenom internom metodologijom, Banka prvo sprovodi pojedinačna procjenjivanja da uvidi da li postoji objektivni dokaz
o obezvređenju finansijskih sredstava koji su pojedinačno značajni
i pojedinačna ili grupna procjenjivanja finansijskih sredstava koja nisu
pojedinačno značajna. Pojedinačno procjenjivanje ispravke vrijednosti
se zasniva na procjeni vremena plaćanja, iznosa koji će biti naplaćen,
i iznosa iz kojih se očekuje plaćanje u cjelini ili djelimično. Plasmani
za koja se pojedinačno utvrđuje ispravka vrijednosti i za koje je gubitak priznat, nisu uključena u grupno procjenivanje ispravke vrijednosti.
Procjena obezvređenja se vrši na svaki datum bilansa stanja osim u
slučajevima kada nepredvidive okolnosti zahtijevaju mnogo veću pažnju
i češću procjenu.
Individualna procjena se vrši za portfolio spornih plasmana i to za plasmane iznad određenog iznosa izloženosti koji je Banka definisala kao
značajan iznos, a za portfolio spornih plasmana čija je pojedinačna
izloženost ispod značajne, procjena se vrši uzimajući prosječne stope
ispravke vrijednosti izračunate na bazi uzorka kroz individualne procjene
za iznose izloženosti koji nisu značajni.
Grupno procjenjivanje ispravke vrijednosti
U svrhu grupne procjene ispravke vrijednosti, plasmani su grupisani na
osnovu sistema klasifikacije koji Banka koristi, uzimajući u obzir karakteristike kreditnog rizika kao sto su: tipovi kredita, vrste zaloga, postojanje
potraživanja, dani kašnjenja i ostali bitni faktori. U svrhu grupne procjene
ispravke vrijednosti, migracioni matriks je napravljen da analizira ukupan
broj kredita koji su bili aktivni u prethodnom periodu i koji su prebačeni iz
kategorije A i B u druge kategorije ili ponovo plaćeni u tekućem periodu.
Procjena obezvređenja kredita stanovništvu vrši se na osnovu matrica
migracija koje se rade po grupama proizvoda uzimajući u obzir intervale
dana kašnjenja kao osnovni kriterijum. Prilikom formiranja svake matrice
vrši se identifikacija partija koje su u prethodnom periodu bile u jednom
190
od šest mogućih intervala dana kašnjenja, te se za svaki interval utvrđuje
njihov broj u početnom periodu, a nakon toga se vrši identifikacija broja
partija koje se u tekućem periodu nalaze u jednom od šest mogućih
intervala dana kašnjenja, te identifikacija broja otplaćenih partija
Procjena obezvređenja za vanbilansne izloženosti se vrši na nivou klijenta primjenom prosječne stope ispravke vrijednosti procijenjene za
bilansna potraživanja. Ukoliko klijent ima samo jednu partiju bilansne
izloženosti, za vanbilansnu izloženost se primjenjuje ista stopa, a ukoliko
klijent ima više partija bilansne izloženostii, za vanbilansnu izloženost se
primjenjuje prosječna stopa na bilansnu izloženost. Ukoliko klijent nema
bilansnu izloženost, za vanbilansnu izloženost se primjenjuje minimalan procenat po pravilima Agencije za bankarstvo Republike Srpske za
uredne plasmane.
Rezerva za kreditne gubitke
Za plasmane privredi i stanovništvu, Banka takođe obračunava re-zerve
za procienjene kreditne gubitke u skladu sa propisima Agencije za
bankarstvo Republike Srpske, odnosno, u skladu sa Odlukom i Odlukama o izmjenama i dopunama Odluke o minimalnim standardima za
upravljanje kreditnim rizikom i klasifikaciju aktive banaka.
U skladu sa Odlukom rezerve za kreditne gubitke predstavljaju rezerve
koje je Banka prilikom procjene kvaliteta aktive, odnosno klasifilacije
stavke aktive, dužna da formira najmanje u skladu sa kriterijumima iz
pomenute Odluke uzimajući u obzir već formirane ispravke vrijednosti
bilansne aktive i rezervisanja za gubitke po vanbilansnim stavkama.
Iznos za procijenjene gubitke, nakon umanjenja za ispravke vrijednosti
bilansne aktive i rezervisanja za gubitke po vanbilansnim stavkama,
izdvaja se iz dobiti na osnovu odluke Skupštine akcionara Banke i
evidentira u okviru rezervi za kreditne gubitke. Ukoliko Banka ne izvrši
pokriće nedostajućih rezervi na teret dobiti, neraspoređene dobiti iz ranijih godina, zadržane dobiti i ostalih rezervi formiranih iz dobiti, Banka
je dužna da nepokriveni iznos nedostajućih rezervi za kreditne gubitke
iskazuje kao odbitnu stavku od kapitala sve dok Banka ne obezbijedi
pokriće nedostajućih rezervi za kreditne gubitke.
Restruktuirani krediti
Pod restruktuiranim kreditima Banka smatra kredite i druge plasmane
kod kojih je izvršeno restruktuiranje i promjena inicijalno ugovorenih uslova usljed nemogućnosti klijenta da izmiruje svoje obaveze u skladu sa
ugovorom definisanim uslovima i rokovima zbog problema u poslovanju
i pogoršanja finansijskih pokazatelja. Na dan 31. decembra 2012. godine, bruto restruktuirani krediti i plasmani su iznosili 47.731 hiljadu KM
(31. decembra 2011. godine: 32.658 hiljada KM).
Estimation of impairment
Criteria which the Bank uses to establish if objective proof of impairment
exist are: delay in interest and/or principal, indications that the borrower
is experiencing significant financial difficulties, including possibility that
the borrower might come to bankroptcy or other financial reorganisation
and when available data show that there is significant decrease in future
cash flows such as changes within unsettled liabilities or economical
conditions which are in correlation with impairment from agreed terms.
The Bank estimates devaluation on two levels, individual and group.
Individual estimation of impairment
In accordance with accepted internal methodology the Bank conveys individual estimatations in order to see if there is objective proof of impairment of funding which is individually significant and individual or group
estimation of impairment of funding which is not individually significant.
Individual estimation of impairment is based on estimation of payment
time, amount which will be paid, and amount which from total or partial
payment is expected. Placements for which estimation of impairment is
established and loss acknowledged are not included in group estimation of impairment. Estimation of impairment is conveyed on every date
of balance sheet except in cases when unpredictable circumstances
require more attention and more frequent estimation.
Individual estimation is conveyed for disputed placements portfolio for
placements over the established amount of exposure which the Bank
defined as significant amount. For disputed placement portfolio which
individual exposure is below established amount, estimation is conveyed
taking into account average impairment rate calculated on the basis of
sample through individual estimations for insignificant exposure amounts.
Group estimation of impairment
With the purpose of group estimation of impairment, placements are
grouped based on classification system which the Bank uses taking
into account characteristics of loan risk such as: types of loan, types
of mortgage, existence of liabilities, delays and other important factors.
With the purpose of group estimation of impairment migration matrix has
been made to analyse total number of loans which were active in the
previous period and which were transferred from catogories A and B to
other categories or repaid in current period.
Estimation of impairment of retail loans is conveyed on the basis of
migration matrix per groups of products taking into account intervals
of delay as basic criterion. When forming each matrix, identification of
parties which in previous period were in one out of six possible intervals
of delays and the beginning number for each interval is set and after that
identification of number of parties which are in one out of six intervals of
delays and identification of number of paid parties is conveyed.
Estimation of impairment for off-balance sheet exposure is conveyed
at the client level applying average impairment rate estimated for offbalance sheet claims. If a client has only one party of off-balance sheet
exposure, the same rate is applied for off-balance sheet exposure and
if a client has more parties of off-balance sheet exposure, average rate
for off-balance exposure is applied. If a client does not have off-balance
sheet exposure, minimun percentage is applied for off.balance sheet
exposure by the rules of Banking agency of the Republic of Srpska for
proper placements..
Reserves for credit losses
For corporate and retail placements the Bank also estimates provisions
for estimated credit losses in accordance with regulations of Banking
agency of the Republic of Srpska or in accordance with the Decison
and Decisions on amendments of the decision on minimun standards for
loan risk management and classification of banks’ assets.
In accordance with the Decision provisions for credit losses are provisions which the Bank is obliged to form in accordance with criteria of
aforementioned Decision taking into account already formed impairment
of off-balance and provisions for losses per off-balance items while estimating quality of assets or classification of asset items. Amount for
estimated losses after decrease for impairment of off-balance and provisions for losses per off-balance items is singled out from profit based
on the Decision of Shareholders Assembly of the Bank and noted within
provisions for credit losses. If the Bank does not cover missing provisions jeopardizing proft, retained profit from previous years, kept profit
and other provisions formed from income, the Bank is obliged to state
uncovered amount of missing provisions as deduction form total equity
until the Bank provides coverage for missing provisions for credit losses.
Restructured loans
Restructured loans are loans and other placements with which restructuring and change of initially agreed terms because of client’s inability
to fullfil liabilities in accordance with agreed terms and deadlines due
to operational problems and aggravation of financial indicators is conveyed. On december 31 2012 gross restructured loans and placements amounted to 47.731 thousand KM (December 31 2011:
31.658 thousand KM).
191
27.3. Rizik likvidnosti
Rizik likvidnosti je rizik da Banka neće biti u mogućnosti da izmiri svoje dospjele obaveze. Da bi se smanjio ili ograničio ovaj rizik, Banka putem sistema upravljanja
aktivom razmatrajući njenu likvidnost prateći buduće novčane tokove i likvidnost na dnevnoj osnovi vrši diverzifikaciju svojih izvora finansiranja.
Banka održava portfolio koji se sastoji od visoko likvidnih hartija od vrijednosti i diversifikovanih sredstava koja može lako da se konvertuju u gotovinu u slučaju
nepredvidivih i negativnih oscilacija. Banka takođe održava zahtjevani nivo obavezne rezerve novčanih sredstava u skladu sa zahtjevima Centralne banke Bosne i
Hercegovine kao i potrebna devizna sredstva kod ino banka za zadovoljavanje potreba klijenata. Osim toga Banka u skladu sa Politikom upravljanja rizikom likvidnosti
obezbjeđuje i dodatne izvore finansiranja koje može da koristi za potrebe održavanja likvidnosti.
Tabela ispod prikazuje knjigovodstvenu vrijednost imovine i obaveza na osnovu preostalog perioda do ugovorenog datuma dospijeća na dan bilansa stanja.
Po viđenju
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
81.828
3.955
4.277
219
-
90.279
Depoziti i krediti u domaćoj i stranoj valuti
143.625
-
-
-
-
143.625
Od 1 do 5 godina Preko 5 godina
KM hiljada
KM hiljada
Ukupno
2012.
KM hiljada
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
4.959
526
-
-
-
5.485
Dati krediti i depoziti
7.336
65.518
199.360
394.877
181.374
848.465
Hartije od vrijednosti
33.757
-
-
1.964
-
35.721
Ostali plasmani i AVR
27.977
7.429
10.904
3.079
49.389
Zalihe
6.248
-
-
-
-
6.248
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
23.441
23.441
Nematerijalna ulaganja
-
-
-
-
8.208
8.208
305.730
77.428
214.541
397.060
216.102
1.210.861
187.995
122.460
327.957
333.828
86.963
1.059.203
Ukupno aktiva
Obaveze
Obaveze po osnovu depozita i kredita
94
-
-
-
-
94
Ostale obaveze i PVR
9.329
127
15.346
10.639
10.597
46.038
Ukupno obaveze
197.418
122.587
343.303
344.467
97.560
1.105.335
Neto izloženost riziku likvidnosti na dan 31. decembra 2012. godine
108.312
(45.159)
(128.762)
52.593
118.542
105.526
Obaveze za kamatu i naknadu
192
27. 3. Liquidity risk
Liquidity risk is risk that the Bank will not be able to fullfil its obligations. In order to decrease or limit this risk, the Bank daily conveys diversification of its sources of
finance through system of asset management considering its liquidity and monitoring future cash flows and liquidity.
The Bank maintains portfolio which consists of securities and diversified funds of high liquidity which can easily be converted into cash in case of unpredictable and
negative oscilations. The Bank also maintains required level of obligatory provision of finance in accordance with demands of the Central Bank BH as well as necessary
foreign currency funds with foreign banks for satisfying the clients’ needs. Apart from that in accordance with Politics of Risk Liquidity Management, the Bank provides
additional sources of finance which can be useful for need of liquidity maintenance.
The following chart shows accounting value of assets and liabilities based on remaining period intil agreed date of maturity on the day of balance sheet.
Sight
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
From 1 to 5 years
KM thousand
Over years
KM thousand
Total
2012
KM thousand
Cash, cash equivalents, gold and claims from operational
81.828
3.955
4.277
219
-
90.279
Deposits and loans in local and foreign currency
143.625
-
-
-
-
143.625
Claims for interest and fees based on trade and other claims
4.959
526
-
-
-
5.485
Approved loand and deposits
7.336
65.518
199.360
394.877
181.374
848.465
Securities
33.757
-
-
1.964
-
35.721
Other placements and accrued interset
27.977
7.429
10.904
3.079
49.389
Supplies
6.248
-
-
-
-
6.248
Core finds and investments in real estate
-
-
-
-
23.441
23.441
Intangible assets
-
-
-
-
8.208
8.208
305.730
77.428
214.541
397.060
216.102
1.210.861
187.995
122.460
327.957
333.828
86.963
1.059.203
Total asset
Liabilities
Liabilities based on deposits and loans
94
-
-
-
-
94
9.329
127
15.346
10.639
10.597
46.038
Total liabilities
197.418
122.587
343.303
344.467
97.560
1.105.335
Net exposure to liquidity risk on December 31 2012
108.312
(45.159)
(128.762)
52.593
118.542
105.526
Liabilities for interest and fees
Other liabilities and accruals
193
Po viđenju
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
40.077
1.597
6.588
405
-
48.667
Depoziti i krediti u domaćoj i stranoj valuti
117.198
-
-
-
-
117.198
Od 1 do 5 godina Preko 5 godina
KM hiljada
KM hiljada
Ukupno
2011.
KM hiljada
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
4.668
651
-
-
-
5.319
Dati krediti i depoziti
18.231
66.248
182.985
284.372
151.813
703.649
Hartije od vrijednosti
29.109
-
-
226
1.905
31.240
Ostali plasmani i AVR
17.848
2.420
17.462
100
1
37.831
Zalihe
2.390
-
-
-
-
2.390
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
21.885
21.885
Nematerijalna ulaganja
-
-
-
-
4.683
4.683
229.521
70.916
207.035
285.103
180.287
972.862
178.727
108.548
279.354
193.070
86.690
846.389
Ukupno aktiva
Obaveze
Obaveze po osnovu depozita i kredita
440
-
-
-
-
440
Ostale obaveze i PVR
6.280
472
10.786
7.797
5.225
30.560
Ukupno obaveze
185.447
109.020
290.140
200.867
91.915
877.389
Neto izloženost riziku likvidnosti na dan 31. decembra 2012. godine
44.074
(38.104)
(83.105)
84.236
88.372
95.473
Obaveze za kamatu i naknadu
Sljedeća tabela pokazuje potencijalne i preuzete neopozive obaveze Banke prema ugovorenim rokovima dospijeća:
194
Po viđenju
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Potencijalne obaveze
-
51.810
50.917
51.330
844
154.901
Preuzete obaveze
-
15.134
30.093
20.288
2.078
67.593
Ukupno
-
66.944
81.010
71.618
2.922
222.494
Od 1 do 5 godina Preko 5 godina
KM hiljada
KM hiljada
Ukupno
2012.
KM hiljada
Sight
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
From 1 to 5 years
KM thousand
Over years
KM thousand
Total
2011
KM thousand
Cash, cash equivalents, gold and liabilites from operational business
40.077
1.597
6.588
405
-
48.667
Deposits and loans in local and foreign currency
117.198
-
-
-
-
117.198
Claims for interest and fees based on trade and other claims
4.668
651
-
-
-
5.319
Approved loans and deposits
18.231
66.248
182.985
284.372
151.813
703.649
Securities
29.109
-
-
226
1.905
31.240
Other placements and accrued interest
17.848
2.420
17.462
100
1
37.831
Supplies
2.390
-
-
-
-
2.390
Core funds and investment in real estate
-
-
-
-
21.885
21.885
Intangible assets
-
-
-
-
4.683
4.683
229.521
70.916
207.035
285.103
180.287
972.862
178.727
108.548
279.354
193.070
86.690
846.389
Total assets
Liabilities
Liabilities based on depisits and loans
440
-
-
-
-
440
6.280
472
10.786
7.797
5.225
30.560
Total liabilities
185.447
109.020
290.140
200.867
91.915
877.389
Neto exposure to liquidity risk on December 31 2011
44.074
(38.104)
(83.105)
84.236
88.372
95.473
Liabilities for interest and fees
Other liabilities and accruals
The following chart shows potential liabilities and commitments according to agreed maturity dates:
Sight
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
From 1 to 5 years
KM thousand
Over years
KM thousand
Total
2012
KM thousand
Potential liabilities
-
51.810
50.917
51.330
844
154.901
Commitments
-
15.134
30.093
20.288
2.078
67.593
Total
-
66.944
81.010
71.618
2.922
222.494
195
Po viđenju
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Od 1 do 5 godina Preko 5 godina
KM hiljada
KM hiljada
Ukupno
2011.
KM hiljada
-
28.386
44.911
19.329
380
93.006
Preuzete obaveze
30
8.239
37.042
17.583
3.907
66.801
Ukupno
30
36.625
81.953
36.912
4.287
159.807
Potencijalne obaveze
Banka očekuje da sve potencijalne i preuzete neopozive obaveze neće biti povučene prije isteka roka dospijeća istih.
27.4. Tržišni rizik
Tržišni rizik je rizik da će fer vrijednost ili očekivani budući gotovinski tokovi finansijskih instrumenata fluktuirati usljed promjena tržišnih varijabli kao što su kamatne
stope i devizni kursevi.
Upravljanje tržišnim rizicima u Banci je definisano procedurama koje odobrava Nadzorni odbor i koje su u saglasnosti sa strategijom upravljanja rizicima. U okviru
Sektora za upravljanje rizicima, organizovano je Odjeljenje za upravljanje tržišnim rizikom koje ima za cilj upravljanje tržišnim rizikom. Rad Odjeljenja za upravljanje
tržišnim rizicima prije svega podrazumijeva praćenje tržišnih rizika prema postavljenim limitima, kao i praćenje rizika koji proističe iz uvođenja novih proizvoda i složenih
transakcija.
Rizik promjene kamatnih stopa
Rizik promjene kamatnih stopa javlja se usljed mogućnosti da promjene u kamatnim stopama mogu uticati na buduće novčane tokove ili na fer vrijednost finansijskih
instrumenata.
Poslovna politika Banke određuje principe po kojima se ugovara, obračunava i naplaćuje kamata na kredite i druge plasmane (aktivna kamata), kao i principe po
kojima se vrši kalkulacija i plaćanje kamate na depozite, uloge i druga primljena sredstva (pasivna kamata).
Kamata je određena na bazi roka dospijeća, iznosa, namjene, izvora, valute i drugih parametara. Sve kamatne stope utvrđene su na godišnjem nivou, osim u slučaju
kad je pored stopa upisan drugi vremenski period. Banka u skladu sa vrstom proizvoda, izvora finansiranja, roka i iznosa ugovara fiksne ili promjenljive pasivne i
aktivne kamatne stope.
U cilju upravljanja kamatnim rizikom, Banka kroz stres testove vrši analizu senzibilne aktive i pasive, utvrđuje moguće kamatne gapove i definiše mjere za održavanje
kamatnog rizika na nivou prihvatljivog za Banku.
196
Sight
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
From 1 to 5 years
KM thousand
Over years
KM thousand
Total
2011
KM thousand
-
28.386
44.911
19.329
380
93.006
Commitments
30
8.239
37.042
17.583
3.907
66.801
Total
30
36.625
81.953
36.912
4.287
159.807
Potential liabilities
The Bank expects that all potential liabilities and commitments will not be revoked before their maturity date.
27.4. Market risk
Market risk is a risk that fair values or expected future cash flows of financial instruments fluctuate due to changes of market variables such as interest rates and
deposit exchange rates.
Market risk management in the Bank is defined through procedures approved by Review board and coordinated with strategy of risk management. Market Risk
Management Department whose aim is to manage market risk is organized within Risk Management Sector. The work of Market Risk Management Department
primarily involves monitoring of market risk through established limits as well as monitoring of risk coming from introduction of new products and complex transactions.
Interest rate risk
Interest rate risk appears due to possibility that interest rate changes affect future cash flows or fair values of funding.
Business politics of the Bank establishes principles based on which the Bank agrees, calculates and collects loans and other placements (active interest) as well as
principles based on which calculation and payment of deposit interest, roles and other received funds (deposit interest rate) is performed.
Interest rate is established on the basis of maturity date, amount, purpose, source, currency and other parameters. All interset rates are annualy established except
when besides rate other time period is registered. In accordance with the kind of product, source of finance, deadline and amount the Bank agrees on fixed and
variable deposit interest and active interest rate.
With the aim of interest risk managing the Bank analyses sensitive assets and liabilities, establishes possible interest gaps and defines measures for maintaining interest risk at the acceptable level for the Bank.
197
Sljedeća tabela prikazuje izloženost Banke riziku promjene kamatne stope na dan 31. decembra 2012. godine. Sredstva i obaveze Banke su kategorizovane ranijim
od datuma određivanja cijene (re-pricing date) ili datumu dospijeća:
Do 1 mjesec
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Preko 1 godine
KM hiljada
Nekamatonosno
KM hiljada
Ukupno
2012.
KM hiljada
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
57.684
544
4.769
-
27.282
90.279
Depoziti i krediti u domaćoj i stranoj valuti
143.625
-
-
-
-
143.625
-
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
4.959
526
-
-
Dati krediti i depoziti
21.306
51.547
199.361
576.251
Hartije od vrijednosti
31.606
-
-
-
4.115
35.721
Ostali plasmani i AVR
28.344
5.252
3.753
3.079
8.961
49.389
Zalihe
-
-
-
-
6.248
6.248
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
23.441
23.441
Nematerijalna ulaganja
-
-
-
-
8.208
8.208
287.524
57.869
207.883
579.330
78.255
1.210.861
226.530
83.925
210.021
412.860
125.867
1.059.203
Ukupno aktiva
5.485
848.465
Obaveze
Obaveze po osnovu depozita i kredita
94
-
-
-
-
94
Ostale obaveze i PVR
1.573
32
96
18.612
25.725
46.038
Ukupno obaveze
228.197
83.957
210.117
431.472
151.592
1.105.335
Neto izloženost kamatnom riziku na dan 31. decembra 2012. godine
59.327
(26.088)
(2.234)
147.858
(73.337)
105.526
Obaveze za kamatu i naknadu
198
The following chart shows exposure of the Bank to interest rate change risk on December 31 2012. Funds and liabilities of the Bank are categorized by re-pricing
date or due date:
Up to 1 month
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
Over 1 year
KM thousand
Non-interest
bearing
KM thousand
Total
2012
KM thousand
Cash, cash equivalents, gold and liabilites from operational business
57.684
544
4.769
-
27.282
90.279
Deposits and loans in local and foreign currency
143.625
-
-
-
-
143.625
-
Claims for interest and fees based on trade and other claims
4.959
526
-
-
Approved loans and deposits
21.306
51.547
199.361
576.251
Securities
31.606
-
-
-
4.115
35.721
Other placements and accrued interest
28.344
5.252
3.753
3.079
8.961
49.389
Supplies
-
-
-
-
6.248
6.248
Core funds and investment in real estate
-
-
-
-
23.441
23.441
Intangible assets
-
-
-
-
8.208
8.208
287.524
57.869
207.883
579.330
78.255
1.210.861
226.530
83.925
210.021
412.860
125.867
1.059.203
Total assets
5.485
848.465
Liabilities
Liabilities based on deposits and loans
94
-
-
-
-
94
1.573
32
96
18.612
25.725
46.038
Total liabilities
228.197
83.957
210.117
431.472
151.592
1.105.335
Net exposure to interest risk on December 31 2012
59.327
(26.088)
(2.234)
147.858
(73.337)
105.526
Liabilities for interest and fees
Other liabilities and accrued interest
199
Do 1 mjesec
KM hiljada
Do 3 mjeseca
KM hiljada
Od 3 do 12
mjeseci
KM hiljada
Preko 1 godine
KM hiljada
Nekamatonosno
KM hiljada
Ukupno
2011.
KM hiljada
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
24.086
-
4.445
-
20.136
48.667
Depoziti i krediti u domaćoj i stranoj valuti
117.198
-
-
-
-
117.198
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
4.668
651
-
-
-
5.319
Dati krediti i depoziti
34.908
53.136
179.420
436.185
-
703.649
Hartije od vrijednosti
27.200
-
-
-
4.040
31.240
Ostali plasmani i AVR
21.320
2.384
5.004
3.400
5.723
37.831
Zalihe
-
-
-
-
2.390
2.390
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
21.885
21.885
Nematerijalna ulaganja
-
-
-
-
4.683
4.683
229.380
56.171
188.869
439.585
58.857
972.862
214.621
72.693
176.227
279.721
103.127
846.389
Ukupno aktiva
Obaveze
Obaveze po osnovu depozita i kredita
440
-
-
-
-
440
Ostale obaveze i PVR
1.438
32
97
10.740
18.253
30.560
Ukupno obaveze
216.499
72.725
176.324
290.461
121.380
877.389
Neto izloženost kamatnom riziku na dan 31. decembra 2012. godine
12.881
(16.554)
12.545
149.124
(62.523)
95.473
Obaveze za kamatu i naknadu
S obzirom da kamatonosna finansijska sredstva i finansijske obaveze nisu prevashodno bazirani na varijabilnim kamatnim stopama, Banka smatra da osjetljivost
prihoda i rashoda na promjene u tržišnim kamatnim stopama nije značajna.
Valutni rizik
Valutni rizik je rizik da će doći do promjene vrijednosti finansijskih instrumenata prilikom promjena deviznog kursa. U cilju upravljanja deviznim rizikom, Banka koristi
savremeni informacioni server Thomson Reuters za dobijanje pravovremenih informacija o kretanjima na tržištu, informacija o kreditinim bonitetima zemalja sa kojima
ima poslovnu saradnju, a na osnovu kojih donosi pravovremene odluke o upravljanju deviznim sredstvima u cilju minimiziranja, odnosno, disperzije rizika. Deviznom
pozicijom se upravlja i na dnevnom nivou uz podršku nekoliko aplikativinih sistema, koji obezbjeđuju tzv. real time informacije o svim deviznim transakcijama obavljenim unutar Banke, a koje bi eventualno mogle uticati na rizik otvorenih pozicija i u skladu s tim preduzima mjere zaštite i održavanje istog do nivoa prihvatljivog za Banku.
Sljedeća tabela ukazuje na valute u kojima Banka ima izloženosti u USD i CHF na dan 31. decembra 2012. godine. Analiza računa efekat realno moguće promjene
deviznog kursa KM uz konstantnost ostalih varijabli bilansa uspjeha. Pozitivni iznosi u tabeli predstavljaju potencijalno povećanje bilansa uspjeha ili kapitala.
Banka na dan 31. decembra ima značajnu izloženost u EUR-ima, međutim Banka nije izložena deviznom riziku jer je vrijednost te valute fiksna u odnosu na domaću
valutu, imajući u vidu da Centralna banka Bosne i Hercegovine počev od 1997. godine održava monetarnu stabilnost u skladu sa „currency board aranžmanom“(1
EUR =1,95583 KM).
200
Promjene u
deviznom
kursu (%)
2012.
Efekat na
prihode
2012.
Promjene u
deviznom
kursu (%)
2011.
CHF
2%
25
2%
(3)
USD
6%
18
6%
12
Efekat na prihode
2011.
Up to 1 month
KM thousand
Up to 3
months
KM thousand
From 3 to 12
months
KM thousand
Over 1 year
KM thousand
Non-interest
bearing
KM thousand
Total
2011
KM thousand
Cash, cash equivalents, gold and liabilites from operational business
24.086
-
4.445
-
20.136
48.667
Deposits and loans in local and foreign currency
117.198
-
-
-
-
117.198
Claims for interest and fees based on trade and other claims
4.668
651
-
-
-
5.319
Approved loans and deposits
34.908
53.136
179.420
436.185
-
703.649
Securities
27.200
-
-
-
4.040
31.240
Other placements and accrued interest
21.320
2.384
5.004
3.400
5.723
37.831
Supplies
-
-
-
-
2.390
2.390
Core funds and investment in real estate
-
-
-
-
21.885
21.885
Intangible assets
-
-
-
-
4.683
4.683
229.380
56.171
188.869
439.585
58.857
972.862
214.621
72.693
176.227
279.721
103.127
846.389
440
-
-
-
-
440
1.438
32
97
10.740
18.253
30.560
Total liabilities
216.499
72.725
176.324
290.461
121.380
877.389
Net exposure ti interest risk on December 31 2011
12.881
(16.554)
12.545
149.124
(62.523)
95.473
Total assets
Liabilities
Liabilities based on deposits and loans
Liabilities for interest and fees
Other liabilities and accrued interest
Due to the fact that interest bearing funding and financial liabilities are not primarily based on variable interest rates the Bank thinks that sensitivity of profit and expenses to changes in market interest rates is not significant.
Currency risk
Currency risk is a risk that the changes of financial instruments value will happen due to changes in exchange rate.with the aim of foreign exchange risk management the Bank uses modern informational server Thomson Reuters for receiving timely information about market trends, zcredit worthiness of countries with which
the Bank cooperates. Based on those information the Bank makes timely decisions about management of foreign exchange funds with the aim of minimization or
dispersion of risk. Foreign exchange rate is managed daily with th esupport of several application systems which provide real time information on all foreign exchange
transactions performed within the Bank and which could affect risk of open positions and in line with it takes measures for its protection and maintenance up to the
acceptable level.
The following chart shows currencies in which the Bank has exposure in US dollars and Swiss francs on December 31 2012. The analyses calculates effects of
possible change of foreign currency rate KM with constancy of other variables of income statement. Positive amounts in the chart represent potential increase in
income statement or capital.
On December 31 the Bank had significant exposure in EURO, but the Bank was not exposed to foreign exchange risk because the value of the currency if fixed with
respect to local currency bearing in mind the fact the the Central Bank BH as of 1997 maintains monetary stability in line with currency board arangement (1 EURO
= 1.95583 KM).
Foreign
exchange rate
changes (%)
2012
Effects on
income
2012
KM thousand
Foreign
exchange rate
changes (%)
2011
Effects on
income
2011
KM thousand
CHF
2%
25
2%
(3)
USD
6%
18
6%
12
201
Sljedeća tabela prikazuje izloženost Banke deviznom riziku na dan 31. decembra 2012. godine. U tabeli su uključena sredstva i obaveze po njihovim knjigovodstvenim vrijednostima:
Aktiva
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
Depoziti i krediti u domaćoj i stranoj valuti
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
EUR
KM hiljada
USD
KM hiljada
CHF
KM hiljada
Ostale valute
KM hiljada
Ukupno
u stranoj valuti
KM hiljada
Ukupno
u domaćoj valuti
KM hiljada
Ukupno
2012.
KM hiljada
43.038
17.445
6.575
1.782
68.840
21.439
90.279
-
-
-
-
-
143.625
143.625
228
-
-
-
228
5.257
5.485
Dati krediti i depoziti
577.449
-
-
-
577.449
271.016
848.465
Hartije od vrijednosti
-
1.481
-
-
1.481
34.240
35.721
Ostali plasmani i AVR
1.940
1.311
-
-
3.251
46.138
49.389
Zalihe
-
-
-
-
-
6.248
6.248
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
-
23.441
23.441
Nematerijalna ulaganja
-
-
-
-
-
8.208
8.208
622.655
20.237
6.575
1.782
651.249
559.612
1.210.861
622.501
19.873
5.272
5.711
653.357
405.846
1.059.203
-
-
-
-
-
94
94
Ostale obaveze i PVR
4.273
66
30
-
4.369
41.669
46.038
Ukupno obaveze
626.774
19.939
5.302
5.711
657.726
447.609
1.105.335
Neto izloženost valutnom riziku na dan 31. decembra 2012. godine
(4.119)
298
1.273
(3.929)
(6.477)
112.003
105.526
Ukupno aktiva
Obaveze
Obaveze po osnovu depozita i kredita
Obaveze za kamatu i naknadu
202
The following chart shows exposure of the Bank to foreign exchange risk on December 31 2012. Funds and liabilities based on their accounting values are included:
Assets
Cash, cash equivalents, gold and liabilites from operational business
Deposits and loans in local and foreign currency
Claims for interest and fees based on trade and other claims
Approved loans and deposits
Securities
EUR
KM thousand
USD
KM thousand
CHF
KM thousand
Other currency
KM thousand
Total in foreign
currency
KM thousand
Total in local
currency
KM thousand
Total
2012
KM thousand
43.038
17.445
6.575
1.782
68.840
21.439
90.279
-
-
-
-
-
143.625
143.625
228
-
-
-
228
5.257
5.485
577.449
-
-
-
577.449
271.016
848.465
-
1.481
-
-
1.481
34.240
35.721
1.940
1.311
-
-
3.251
46.138
49.389
Supplies
-
-
-
-
-
6.248
6.248
Core funds and investment in real estate
-
-
-
-
-
23.441
23.441
Intangible assets
-
-
-
-
-
8.208
8.208
622.655
20.237
6.575
1.782
651.249
559.612
1.210.861
622.501
19.873
5.272
5.711
653.357
405.846
1.059.203
-
-
-
-
-
94
94
4.273
66
30
-
4.369
41.669
46.038
Total liabilities
626.774
19.939
5.302
5.711
657.726
447.609
1.105.335
Net exposure to currency risk on December 31 2012
(4.119)
298
1.273
(3.929)
(6.477)
112.003
105.526
Other placements and accrued interest
Total assets
Liabilities
Liabilities based on deposits and loans
Liabilities for interest and fees
Other liabilities and accrued interest
203
Sljedeća tabela prikazuje izloženost Banke deviznom riziku na dan 31. decembra 2011. godine. U tabeli su uključena sredstva i obaveze po njihovim knjigovodstvenim vrijednostima:
Aktiva
Gotovina, gotovinski ekvivalenti, zlato i potraživanja iz operativnog poslovanja
Depoziti i krediti u domaćoj i stranoj valuti
Potraživanja za kamatu i naknadu, po osnovu prodaje i druga potraživanja
EUR
KM hiljada
USD
KM hiljada
CHF
KM hiljada
Ostale valute
KM hiljada
Ukupno
u stranoj valuti
KM hiljada
Ukupno
u domaćoj valuti
KM hiljada
Ukupno
2011.
KM hiljada
19.220
8.152
3.969
948
32.289
16.378
48.667
-
-
-
-
-
117.198
117.198
307
-
-
-
307
5.012
5.319
Dati krediti i depoziti
497.103
-
-
-
497.103
206.546
703.649
Hartije od vrijednosti
-
1.130
-
-
1.130
30.110
31.240
Ostali plasmani i AVR
2.236
1.083
-
-
3.319
34.512
37.831
Zalihe
-
-
-
-
-
2.390
2.390
Osnovna sredstva i ulaganja u nekretnine
-
-
-
-
-
21.885
21.885
Nematerijalna ulaganja
-
-
-
-
-
4.683
4.683
518.866
10.365
3.969
948
534.148
438.714
972.862
506.551
10.121
4.137
753
521.562
324.827
846.389
-
-
-
-
-
440
440
Ostale obaveze i PVR
3.438
45-
-
2
3.485
27.075
30.560
Ukupno obaveze
509.989
10.166
4.137
755
525.047
352.342
877.389
8.777
199
(168)
193
9.101
86.372
95.473
Ukupno aktiva
Obaveze
Obaveze po osnovu depozita i kredita
Obaveze za kamatu i naknadu
Neto izloženost valutnom riziku na dan 31. decembra 2011. godine
204
The following chart shows exposure of the Bank to foreign exchange risk on December 31 2011. Funds and liabilities based on their accounting value are included:
Assets
Cash, cash equivalents, gold and liabilites from operational business
Deposits and loans in local and foreign currency
Claims for interest and fees based on trade and other claims
Approved loans and deposits
Securities
EUR
KM thousand
USD
KM thousand
CHF
KM thousand
Other currency
KM thousand
Total in foreign
currency
KM thousand
Total in local
currency
KM thousand
Total
2012
KM thousand
19.220
8.152
3.969
948
32.289
16.378
48.667
-
-
-
-
-
117.198
117.198
307
-
-
-
307
5.012
5.319
497.103
-
-
-
497.103
206.546
703.649
-
1.130
-
-
1.130
30.110
31.240
2.236
1.083
-
-
3.319
34.512
37.831
Supplies
-
-
-
-
-
2.390
2.390
Core funds and investment in real estate
-
-
-
-
-
21.885
21.885
Intangible assets
-
-
-
-
-
4.683
4.683
518.866
10.365
3.969
948
534.148
438.714
972.862
506.551
10.121
4.137
753
521.562
324.827
846.389
-
-
-
-
-
440
440
3.438
45-
-
2
3.485
27.075
30.560
509.989
10.166
4.137
755
525.047
352.342
877.389
8.777
199
(168)
193
9.101
86.372
95.473
Other placements and accrued interest
Total assets
Liabilities
Liabilities based on deposits and loans
Liabilities for interest and fees
Other liabilities and accrued interest
Total liabilities
Net exposure to currency risk on December 31 2011
205
27.5. Operativni rizik
Operativni rizik je rizik da će doći do gubitka koji bi proistekao iz pada
sistema, ljudskih grešaka, pronevjera ili spoljnih događaja. Kad kontrole
prestanu da funkcionišu, operativni rizik može da naruši ugled Banke,
može imati zakonske posljedice ili usloviti nastanak finansijskih gubitaka. Banka ne može očekivati da eliminiše sve operativne rizike, ali
uvođenjem rigoroznog kontrolnog okvira i nadgledanjem i odgovaranjem na potencijalne rizike, Banka je u mogućnosti da upravlja ovim rizicima. Kontrola uključuje efektivnu podjelu dužnosti, pristup, ovlašćenje
i usaglašavanje procedura, obuku osoblja i proces nadgledanja,
uključujući i internu reviziju.
Banka operativnim rizicima upravlja na osnovu prikupljenih podataka
o štetnim događajima, praćenjem ključnih indikatora o operativnim rizicima, procjene operativnih rizika pri donošenju odluka o poslovnim
promjenama, te o istome, kao i o rezultatima upravljanja operativnim
rizicima izvještava Upravu Banke.
Banka prati operativne rizike na dnevnoj osnovi putem seta ključnih risk
indikatora (KRI), procjene rizika fizičke sigurnosti, informacione sigurnosti po standardu ISO 27000, kao i rizika povezanih sa zdravljem ljudi
u skladu sa odredbama Zakona o zaštiti na radu. Za procjenu rizika u
poslovnim linijama koriste se upitnici za samoocjenjivanje (CRSA).
U cilju efikasnog upravljanja operativnim rizikom, Banka koristi softver
za evidentiranje operativnih gubitaka kojim je omogućeno efikasnije
kreiranje baze i praćenje trendova što ima za cilj donošenje pravovremenih odluka i kreiranje dugoročne osnove za napredni model upravljanja operativnim rizikom.
27.6. Rizik zemlje
Pod rizikom koji se odnosi na zemlju porijekla lica prema kome je Banka izložena podrazumijevaju se negativni efekti koji bi mogli uticati na
njen finansijski rezultat i kapital zbog nemogućnosti Banke da naplati
potraživanja od ovog lica iz razloga koji su posljedica političkih, ekonomskih ili socijalnih prilika u zemlji porijekla tog lica.
206
Banka najvećim dijelom plasira sredstva komitentima iz Republike Srpske, dok je riziku zemlje izložena u dijelu sredstava koja se u određenim
momentima mogu plasirati do utvrđenih limita ino bankama.
Sektor za upravljanje rizicima je kreirao metodologiju za određivanje
limita plasmana u druge banke. Na osnovu analiza Sektor za sredstva
sačinjava prijedlog na osnovu koga Sektor za upravljanje rizima na osnovu procjene rizika određuje limite koje usvoja Odbor za upravljanje
aktivom i pasivom Banke.
Rizik zemlje Banka minimizira i politikom plasiranja sredstava u inostranstvo, prvenstveno kratkoročnim oročavanjem sredstava kod prvoklasnih
inostranih banaka.
27.7. Upravljanje kapitalom
Ciljevi Banke koji se odnose na upravljanje kapitalom obuhvataju ne
samo usklađenost sa propisima Agencija za bankarstvo Republike Srpske u pogledu održavanja nivoa adekvatnosti kapitala nego i:
• da obezbijedi mogućnost dugoročnog nastavka poslovanja uz
obezbjeđenje prinosa akcionarima i koristi drugim zainteresovanim
stranama, i
• da obezbijedi jaku kapitalnu osnovu kao podršku daljem razvoju
poslovanja Banke.
Banka stalno vrši monitoring strukture kapitala, stope adekvatnosti kapitala (stopa neto kapitala) kao i nadzor na održavanju zakonom propisanih limita koji se odnose na pozicije kapitala. Zakon o bankama i
propisi Agencije za bankarstvo Republike Srpske propisuju minimalni
iznos kapitala od KM 15 miliona i stopu adekvatnosti (stope neto kapitala) od najmanje 12%.
27.5. Operational risk
Operational risk is a risk that loss resulting from system fall, human mistake, fraud or external happenings might happen. When controls stop
functioning operational risk can detriment Bank’s reputation, have legal
consequences or result in financial losses. The Bank cannot expect to
eliminate all operational risks but introducing strict control frame, supervising and responding to potential risks the Bank can manage these
risks. Control includes effective segregation of duties, approach, authorization and coordination of procedures, staff training and supervision of
process including internal revision.
The Bank manages operational risks through collected data about
harmful hapennings, monitoring key indicators about operational risks,
estimating operational risks when making decisions about business
changes and informing the Bank management of all the changes.
The Bank daily monitors operational risks through set of key risk indicators (KRI), estimation of risk of physical security, information security
based on standard ISO 27000 as well as risks related to health of
people in line with regulations of Law on security at work. For estimation
of risks in business lines, questionnaires for self-assessment are applied.
With the aim of efficient operational risks the Bank uses software for
evidenting operational risks which enables efficient creation of basis and
monitoring trends in order to make timely decisions and creating long
term basis for improved model of operational risk management.
Risk Management Sector created methodology for establishing limits
of placements in other banks. Based on the analyses the Fund Sector
makes a proposal based on which Risk Management Sector through
risk estimation sets limits which Assets and Liabilities Management
Board adopts.
The Bank minimizes land risk through politics of fund placement abroad
firstly by short term fund depositing at first class foreign banks.
27.7. Capital management
The aims of the Bank referring to capital management include not only
coordination with regulations of Banking agency of the Republic of Srpska when it comes to maintaining level of capital adequacy but also:
• Providing possibility of long term business continuation providing contribution to shareholders and benefits to other parties, and
• Providing strong capital basis as a support to future development of
Bank’s operating.
The Bank constantly conveys monitoring of capital structure, adequacy
rates (net capital rate) as well as supervision of maintenance of prescribed limits referring to capital positions. Law on banks and regulations
of Banking agency set 15 million KM as minimum amount of capital and
12% as adequacy rate (net capital rate).
27.6. Land risk
Under the risk referring to land of origin of entity to which the Bank is
exposed there are negative effects which could affect its financial result
and capital due to inability of the Bank to collect payments from this
entity for resons which are consequence of political, economical and
social circumstances in the land of origin of that entity.
The Bank mostly places funds to clients for the Republic of Srpska and
it is exposed to land risk when it comes to funds which can eventually
be placed up to established limits to foreign banks.
207
U sljedećoj tabeli je prikazana struktura ukupnog kapitala Banke na dan 31. decembra 2012. i 2011. godine, kao i stopa adekvatnosti kapitala u skladu sa propisima
Agencije za bankarstvo Republike Srpske:
2012.
KM hiljada
2011.
KM hiljada
- Osnovni kapital
81.943
77.192
- Dopunski kapital
49.005
35.724
(895)
(563)
Ukupno kapital
130.053
112.353
Rizik ponderisane aktive i kreditnih ekvivalenata
911.443
734.127
Ponderisan operativni rizik
71.092
70.301
Ukupno ponderisani rizici
982.535
804.428
13,2%
14,0%
Regulatorni kapital
Odbitne stavke
Adekvatnost kapitala na dan 31. decembra
U skladu sa propisima Republike Srpske kapital Banke sastoji se od:
• osnovnog kapitala, koji obuhvata obične akcije i korespondirajući akcijsku premiju, rezerve i neraspoređenu dobit iz prethodnog perioda umanjenu za nematerijalna
ulaganja,
• dopunskog kapitala, koji uključuje iznos opštih rezervi za pokriće kreditnih gubitaka za aktivu Banke procijenjenu kao dobra aktiva, iznos obračunate dobiti u tekućoj
godini koja je revidirana i iznos subordinisanih dugova najviše do 50% iznosa osnovnog kapitala.
208
The following chart shows total capital structure of the Bank on December 31 2012 and 2011 as well as adequacy rate in line with regulations of Banking agency
of the Republic of Srpska:
2012
KM thousand
2011
KM thousand
- core capital
81.943
77.192
- additional capital
49.005
35.724
(895)
(563)
Total capital
130.053
112.353
Risk of weighted assets and credit equivalents
911.443
734.127
Weighted operational risk
71.092
70.301
Total weighted risks
982.535
804.428
13,2%
14,0%
Regulatory capital
Deductions
Capital adequacy on December 31
In accordance with regulations of thed Republic of Srpska the capital of the Bank consists of:
• Core capital which includes ordinary shares and coresponding share issue, provisions and retained earnings or previous period decreased for inatangible assets,
• Additional capital including amount of general provisions for credit losses coverage and assets of the Bank estimated as good assets, amount of calculated profit
in current year which is revised and the amount of subordinated debts up to 50% of the amount of core capital.
209
27.8. Fer vrijednost finansijske aktive i obaveza
Poslovna politika Banke je da objelodani informacije o pravičnoj vrijednosti aktive i pasive za koju postoje zvanične tržišne informacije i kada se pravična vrijednost
značajno razlikuje od knjigovodstvene vrijednosti.
Po mišljenju rukovodstva Banke, iznosi finansijskih sredstava i obaveza iskazanih u priloženim finansijskim izvještajima odražavaju vrijednost koja je u datim okolnostima najvjerodostojnija i najkorisnija za potrebe izvještavanja.
Finansijski instrumenti čija je fer vrijednost aproksimativno jednaka knjigovodstvenoj vrijednosti
Za finansijska sredstva i finansijske obaveze koje su likvidne ili imaju kratak rok dospijeća (do 3 mjeseca) pretpostavlja se da su knjigovodstvene vrijednosti aproksimativno jednake njihovoj fer vrijednosti. Ova pretpostavka se takođe odnosi na depozite po viđenju, štedne depozite bez roka dospijeća i finansijske instrumente sa
varijabilnim kamatnim stopama.
Finansijski instrumenti sa fiksnom kamatnom stopom
Fer vrijednost finansijskih sredstava i obaveza sa fiksnom kamatnom stopom, koja se evidentiraju po amortizovanoj nabavnoj vrijednosti, procjenjuje se poređenjem
tržišnih kamatnih stopa pri početnom priznavanju sa tekućim tržišnim stopama koje trenutno važe za slične finansijske instrumente na osnovu kotiranih cijena na tržištu.
Za finansijske instrumente za koje nisu dostupne tržišne cijene, koristi se model diskontovanog novčanog toka koji je baziran na krivi prinosa tekuće kamatne stope
koja odgovara preostalom periodu do roka dospijeća.
Finansijski instrumenti vrednovani po fer vrijednosti
Finansijski instrumenti, kao što su hartije od vrijednosti raspoložive za prodaju, vrednuju se po fer vrijednosti baziranoj na dostupnim tržišnim informacijama, odnosno
korišćenjem kotirane tržišne cijene na dan izvještavanja.
Nivo 1
Nivo 2
Nivo 3
KM hiljada
Ukupno
Kotirane akcije – obveznice Republike Srpske
-
33.757
-
33.757
Ukupno akcija, kapitalnih investicija i jediničnih investicija vrednovanih po fer vrijednosti
-
33.757
-
33.757
Akcije i kapitalne investicije koje se ne kotiraju na berzi
-
-
1.168
1.168
Ostale investicije
-
-
-
-
Ukupno akcija, kapitalnih investicija i jediničnih investicija
-
33.757
1.168
34.925
Finansijski instrumenti kojima se trguje
210
27.8. Fair value of financial assets and liabilities
Business politics of the Bank is to reveal information about fair value of assets and liabilities for which there are official market information and when fair value is
significantly different from accounting value.
According to the Bank management the amounts of funding and liabilities presented in enclosed financial reports maintain value which is most credible and useful
for the reporting in given circumstances.
Financial instruments whose fair value is appriximately equal to accounting value
For financial funds and liabilities which are liquid or have short maturity date (up to 3 months) it is asumed that accounting values are approximately equal to their fair
value. This assumption also refers to sight deposits, savings deposits without maturity date and financial instruments with variable interest rates.
Financial instruments with fixed interest rate
Fair value of funding and liabilities with fixed interest rates, which are evidented by amortized purchase value, is estimated comparing market interest rates with initial
acknowledgement with current market rates which are currently considered to be similar financial instruments on the basis of quoted market prices. For financial
instruments which do not have available prices on the market model of discounted cash flow is used based on current jield curve of interest rates which coresponds
to remaining period of maturity.
Financial instruments valued at fair value
Financial instruments such as securities availabale for sale are valued at fair value based on available market information or quoted market cost on the reporting date.
Level 1
Level 2
Level 3
KM thousand
Total
Quoted shares – bonds of the Republic of Srpska
-
33.757
-
33.757
Total shares, capital investments and unit investments valued at fair value
-
33.757
-
33.757
Shares and capital investments which are not quoted at stock market
-
-
1.168
1.168
Other investments
-
-
-
-
Total shares, capital investments and unit investments
-
33.757
1.168
34.925
Financial instruments for trade
211
28. KURSEVI
Zvanični kursevi koje su korišćeni za kursiranje bilansnih pozicija denominiranih u stranoj valuti na 31. decembra 2012. i 2011. godine u konvertibilnu marku (KM) su bili
sljedeći:
31. decembar
2012.
2011.
EUR
1,9558
1,9558
USD
1,4836
1,5115
CHF
1,6191
1,6089
29. DOGAĐAJI POSLIJE DANA BILANSA
Nije bilo značajnih događaja poslije datuma izvještavanja koji bi zahtjevali prilagođavanje ili objelodanjivanje u napomenama uz finansijske izvještaje Banke za 2012.
godinu.
212
28. EXCHANGE RATES
Official exchange rates used for exchange rating of balance sheet positions denominated in foreign currency on December 31 2012 and 2011 into KM were as
following:
December 31
2012
2011
EUR
1,9558
1,9558
USD
1,4836
1,5115
CHF
1,6191
1,6089
29. HAPPENINGS AFTER THE BALANCE SHEET DAY
There were not official happenings after the reporting day which would require adjustment and disclosure in notes accompanying financial reports of the Bank for
2012.
213

Memorandum ISP

Broj računa naziv računa i instrukcija za uplatu

Upitnik za klijente – poslovne subjekte

Studija o željezničkoj strategiji

Reference List - Delight Office

navodilo power bank

11 Milan Kajtez

Sigurnost

Poslovni Svijet MAJ 2012

Primjer izvjestaja