Clemens von Pirquet
Ivan Pavlov
AUSTRIAN PEDIATRICIAN
RUSSIAN PHYSIOLOGIST
1874–1929
1849–1936
Clemens von Pirquet first proposed the term ”allergy” to refer to the unusual reaction
of the organism to the effect of various environmental factors. And in 1907, after the
publication of his first studies on the effects of vaccinations and tuberculin on the skin,
he found a new way to diagnose tuberculosis on the basis of this phenomenon. Like
all brilliant methods, this one was simple. The scientist found that when exposed to the
vaccine the skin of his patients and healthy children reacted in different ways.
Winner of Nobel Prize in Physiology or Medicine in 1904 for his work on the physio­
logy of digestion. One of the most authoritative Russian scholars, a physiologist, founder of the science of the higher nervous system and regulation of the digestive processes.
The founder of the largest Russian school of physiology. The Pavlov Prize, established in
1934, is awarded for the best scientific work in the field of physiology.
Pavlov directed the Institute of Physiology of the USSR Academy of Sciences until the
end of his life. In 1935, at the 15th International Congress of Physiologists, he was
crowned the honorary title of the World’s Senior Physiologist. Not one biologist, neither
before him nor after him has been given such a high honor.
Pirquet’s contribution to science was highly appraised during his lifetime. He was
nominated five times for the Nobel Prize. The grateful Austrian descendants of the
scientist released a commemorative coin dedicated to this outstanding Austrian
pediatrician.
Pirquet Test
Pavlov’s Dog
is a skin test aimed at identifying the presence of a specific immune response
to tuberculin. It is a kind of immunity test which shows whether the body
is infected or not.
or the Pavlov Symptom is a discovery made in the field of conditioned reflexes,
by Pavlov when observing dogs. Having analyzed all the distinctive features
of reflexes, Pavlov concluded that “new reflexes are constantly changing and
so are conditioned”
APPLICATION:
general medicine,
diagnostics,
pediatrics
APPLICATION:
general medicine,
physiology,
biology
Консолидированная отчетность в соответствии с МСФО за 2012 год
??????????????????????????????????????????????
Consolidated Financial Statements According to IFRS
Consolidated Statement of Financial Position
Consolidated Statement of Financial Position
4
In thousands of Russian Roubles
Note
31 December
2012
31 December
2011
7
154 337 114
139 519 817
ASSETS
Cash and cash equivalents
CONSOLIDATED
FINANCIAL STATEMENTS
ACCORDING TO IFRS
Mandatory cash balances with the Central Bank of the Russian Federation
5 773 792
5 921 349
Trading securities
8
5 952 478
53 934 271
Repurchase receivables related to trading securities
8
7 248 713
-
Other securities at fair value through consolidated profit or loss
9
26 870 429
4 976 131
Repurchase receivables related to other securities at fair value through consolidated profit or loss
9
9 040 698
-
Due from other banks
10
17 104 788
3 998 688
Loans and advances to customers
11
368 248 585
354 743 067
Investment securities available for sale
12
1 007 304
5 810 675
Premises and equipment
15
12 762 203
9 152 808
Intangible assets
16
12 077 646
11 862 200
Deferred income tax asset
32
1 188 700
2 749 879
Investment securities held to maturity
13
505 780
509 681
Derivatives and other financial assets
17
10 662 362
8 885 709
Investment in associates
14
1 985 157
1 349 943
Other assets
18
2 456 478
1 672 208
637 222 227
605 086 426
TOTAL ASSETS
LIABILITIES
Due to other banks
19
54 736 306
29 935 428
Customer accounts
20
399 764 041
399 461 342
Term borrowings from the Parent Bank
22
40 806 863
46 987 518
Term borrowings from other financial institutions
22
8 078 317
3 859 816
Debt securities in issue
21
13 195 195
11 828 102
Current income tax liability
739 084
1 659 635
Derivatives and other financial liabilities
23
6 740 802
10 857 907
Other liabilities
24
5 710 398
4 732 938
529 771 006
509 322 686
43 268 888
43 268 888
591 083
591 083
1 520 016
1 520 016
Retained earnings and other reserves
62 071 234
50 383 753
TOTAL EQUITY
107 451 221
95 763 740
TOTAL LIABILITIES AND EQUITY
637 222 227
605 086 426
TOTAL LIABILITIES
EQUITY
Share capital
25
Share premium
Additional paid-in capital
26
Approved for issue and signed on 31 January 2013.
Raiffeisenbank
Sergei Monin
Arndt Roechling
Chairman of the Board
Chief Financial Officer
70
71
REPORT ON THE BANK’S PERFORMANCE ACCORDING TO THE ANNUAL RESULTS • 2012
Consolidated Financial Statements According to IFRS
Consolidated Statement of Comprehensive Income
Consolidated Financial Statements According to IFRS
Consolidated Statement of Changes in Equity
Consolidated Statement of Comprehensive Income
In thousands of Russian Roubles
Consolidated Statement of Changes in Equity
Note
2012
2011
In thousands of Russian Rouble
Note
Share
capital
Share premium
Additional
paid-in
capital
Retained
earnings
Other
reserves
Total
Interest income
27
40 908 369
37 845 849
Interest expense
27
(16 014 583)
(13 306 741)
Balance at 1 January 2011
43 268 888
591 083
1 520 016
40 348 137
180 194
85 908 318
24 893 786
24 539 108
Profit for the year
—
—
—
13 855 448
—
13 855 448
(882 479)
1 394 936
Other comprehensive income
—
—
—
—
307 491
307 491
24 011 307
25 934 044
Total comprehensive income for
2011
—
—
—
13 855 448
307 491
14 162 939
—
(4 307 517)
—
(4 307 517)
Net interest income
(Charge)/release of provision for loan impairment
11
Net interest income after provision for loan impairment
Fee and commission income
28
12 103 297
10 041 811
Fee and commission expense
28
(3 024 118)
(2 278 810)
Losses, net of gains from trading securities
(174 504)
(1 430 288)
Gains less losses from other securities at fair value through consolidated profit or loss
213 940
82 850
Gains less losses/(losses, net of gains) from redemption of investment securities available for sale
2 887
(264 250)
Gains less losses from trading in foreign currencies
3 752 941
3 280 943
Unrealized gains less losses/(losses, net of gains) from derivative financial instruments
29
3 524 120
(559 047)
Realized gains less losses from derivative financial instruments
30
5 712 718
2 199 489
(3 306 210)
422 942
Foreign exchange translation (losses, net of gains)/gains, net of losses
Ineffectiveness from hedge accounting
39
(217 622)
56 596
Provisions for credit related commitments
23
319 498
544 195
Provision for investment securities held to maturity
13
(7 013)
(4 991)
Gains from the sale of loans
11
107 681
231 038
577 276
296 470
Other operating income
635 214
207 716
Administrative and other operating expenses
31
(21 319 874)
(20 474 605)
22 911 538
18 286 103
(5 057 397)
(4 430 655)
Profit for the year
17 854 141
13 855 448
Revaluation of investment securities available for sale
377 420
(217 096)
Redemption of investment securities available for sale
(2 887)
264 250
Income tax expense
32
Valuation reserve due to cash flow hedge
39
216 060
337 210
Income tax recorded directly in other comprehensive income
32
(118 118)
(76 873)
Other comprehensive income for the year, net of tax
472 475
307 491
Total comprehensive income for the year, net of tax
18 326 616
14 162 939
Raiffeisenbank
—
—
43 268 888
591 083
1 520 016
49 896 068
487 685
95 763 740
Profit for the year
—
—
—
17 854 141
—
17 854 141
Other comprehensive income
—
—
—
—
472 475
472 475
Total comprehensive income for
2012
—
—
—
17 854 141
472 475
18 326 616
—
(6 639 135)
—
(6 639 135)
1 520 016
61 111 074
960 160
107 451 221
Balance at 31 December 2012
14
33
Balance at 31 December 2011
Dividends declared
Share of results of associates
Profit before tax
Dividends declared
33
—
43 268 888
—
591 083
72
73
REPORT ON THE BANK’S PERFORMANCE ACCORDING TO THE ANNUAL RESULTS • 2012
Consolidated Financial Statements According to IFRS
Consolidated Statement of Cash Flows
Consolidated Financial Statements According to IFRS
Consolidated Statement of Cash Flows
Consolidated Statement of Cash Flows
In thousands of Russian Roubles
Note
2012
2011
In thousands of Russian Roubles
Cash flows from operating activities
Note
2012
2011
Cash flows from investing activities
Interest received
41 312 948
37 126 166
Acquisition of premises and equipment
15
(5 155 485)
(1 981 917)
Interest paid
(13 841 302)
(10 657 529)
Acquisition of intangible assets
16
(670 668)
(799 202)
Fees and commissions received
12 435 502
9 744 745
Investment in associate
14
—
(83 905)
Fees and commissions paid
(3 024 118)
(2 269 380)
Proceeds from disposal of investment securities available for sale
5 180 792
5 058 804
Realized (losses, net of gains)/gains less losses from trading in trading securities
(1 211 104)
(725 946)
Net cash (used in)/from investing activities
(645 361)
2 193 780
Realized gains less losses arising from other securities at fair value through profit or loss
186 436
73 796
Cash flows from financing activities
Realized gains less losses from financial derivative instruments
4 421 609
2 811 510
Proceeds from term borrowings from the Parent Bank and other financial institutions
5 234 077
15 998 720
Realized gains less losses arising from trading in foreign currencies
3 752 941
3 280 94 3
Repayment of term borrowings from the Parent Bank and other financial institutions
(8 417 924)
(53 693 780)
1 989 188
7 186 819
Interest paid on term borrowings from the Parent Bank and other financial institutions
(1 700 361)
(1 794 706)
Other operating income received
577 276
296 470
Dividends paid
(6 639 135)
(4 307 517)
Administrative and other operating expenses paid
(18 072 680)
(17 262 647)
Net cash used in financing activities
(11 523 343)
(43 797 283)
Income tax paid
(4 534 888)
(3 850 322)
Change in accrued interest on cash and cash equivalents
9 208
(9 551)
Cash flows from operating activities before changes in operating assets and liabilities
23 991 808
25 754 625
Effect of exchange rate changes on cash and cash equivalents
(3 286 133)
613 578
Net decrease/(increase) in mandatory cash balances with the Central Bank of the Russian Federation
147 557
(3 222 946)
Net increase in cash and cash equivalents
14 817 297
55 240 960
Net decrease/(increase) in trading securities
41 336 496
(651 237)
Cash and cash equivalents at the beginning of the year
139 519 817
84 278 857
Net (increase)/decrease in other securities at fair value through consolidated profit and loss
(30 405 466)
13 443 433
154 337 114
139 519 817
Net (increase)/decrease in due from other banks
(12 796 839)
18 154 542
Net increase in loans and advances to customers
(14 123 977)
(70 326 540)
Net increase in derivatives and other financial assets
(377 286)
(356 198)
Net (increase)/decrease in other assets
(1 070 553)
283 765
Net increase in due to other banks
24 724 273
9 301 617
Net (decrease)/increase in customer accounts
(2 096 949)
108 003 426
Net increase/(decrease) in debt securities in issue
1 318 953
(4 342 354)
Net (decrease)/increase in derivatives and other financial liabilities
(192 850)
314 998
Net decrease in other liabilities
(192 241)
(116 695)
Net cash from operating activities
30 262 926
96 240 436
Cash proceeds from sale of loans
Raiffeisenbank
11
Cash and cash equivalents at the end of the year
74
33
7
75
REPORT ON THE BANK’S PERFORMANCE ACCORDING TO THE ANNUAL RESULTS • 2012