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Issuer profile

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Sarajevo Stock Exchange Symbol Status: Trading Trading Mode: Continuous Trading
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Date Avg Price % Change Trades Volume Value YTM
Date Max Price Min Price Trades Volume Value
Coupon number ExDate Pay Date Principal Value Interest Value Coupon Value
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Securities and Shareholders Data
Top 10 Owners *Source:RVP
Name Percent Date
Supervisory Board
Management Board
Management Shares
Legal Entities Owned By Issuer
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Semiannual?
Description AOP Previous Year Ongoing Year
Operating Income (202 206 210 211)
1. Income from sales of merchandise goods (203 through 205)
a) to related legal entities
b) on domestic market
c) on foreign market
2. Income from sale of products (207 through 209)
a) to related legal entities
b) on domestic market
c) on foreign market
3. Income from activation or consumption of goods, products and services
4. Other operating income
Operating Expenses (213 214 215 219 220 221 222 223 224)
1. Merchandise goods sold at cost
2. Materials expenses
3. Wages, salaries and other employee benefits expenses (216 through 218)
a) Gross wages and gross salaries
b) Other employee expenses
c) Other individual expenses
4. Services expense
5. Depreciation
6. Provisions expenses
7. Immaterial expense
Increase in value of products in stock
Decrease in value of products in stock
Operating income (201-212)
Operating Loss (212-201)
Finance Income (228 through 233)
1. Finance income from related legal entities
2. Interest income
3. Foreign exchange gains
4. Incomes from currency clause
5. Income from joint venture investments
6. Other finance income
Finance Expenses (235 through 239)
1. Finance expenses from relations with related legal entities
2. Interests expense
3. Foreign exchange losses
4. Currency clause expenses
5. Other finance expense
Finance income (227-234)
Finance loss (234-227)
Operating income(225-226 240-241) > 0
Operating loss (225-226 240-241) < 0
Other income (245 through 253)
1. Income from sale of fixed assets
2. Income from sale of investment property
3. Income from sale of biological assets
4. Income from sale of stakes in capital and long-term securities
5. Income from sale of materials
6. Surpluses
7. Collected written-off receivables
8. Incomes from contractually agreed risk protection
9. Written-off liabilities, termination of provisions and other incomes
Other expenses (255 through 263)
1. Losses arising from sale and write-off of fixed assets
2. Losses arising from sale and write off of investment property
3. Losses arising from sale and write off of biological assets
4. Losses from sale of stakes in capital and long-term securities
5. Losses from sale of materials
6. Deficits
7. Losses from risk protection
8. Losses from revaluation and write-offs
9. Losses from products in stocks and other losses
Gain from other incomes and expenses (244-254)
Loss from other incomes and expenses (254-244)
Income from revaluation of value (267 through 275)
1. Income from revaluation of intangible assets
2. Income from revaluation of real-estates, plant and equipment
3. Income from revaluation of investment property which is subject to depreciation
4. Income from revaluation of biological assets which are subject to depreciation
5. Income from revaluation of long-term financial placements and financial assets available for sale
6. Income from revaluation of products in stock
7. Income from revaluation of short-term financial placements
8. Income from revaluation of capital value
9. Income from revaluation of other property value
Losses from revaluation of proprerty value (277 through 284)
1. Impairment of intangible assets
2. Impairment of real-estates, plant and equipment
3. Impairment of investment property which is subject to depreciation
4. Impairment of biological assets which are subject to depreciation
5. Impairment of long-term financial placements and financial assets available for sale
6. Impairment of products in stock
7. Impairment of short-term financial placements
8. Impairment of other property value
Increase of the value of specific fixed assets (286 through 288)
Increase of the value of investment properties that are not subject to depreciation
Increase of the value of biological assets that are not subject to depreciation
Increase of the value of other property values that are not subject to depreciation
Decrease of the value of specific fixed assets (290 through 292)
Decrease of the value of investment properties that are not subject to depreciation
Decrease of the value of biological assets that are not subject to depreciation
Decrease of the value of other property values that are not subject to depreciation
Revaluation gain (266-276 285-289) > 0
Revaluation loss (266-276 285-289) < 0
Incomes from changes in accounting policies and corrections from previous year
Losses from changes in accounting policies and corrections from previous year
Income before taxes (242-243 264-265 293-294 295-296) > 0
Loss before taxes (242-243 264-265 293-294 295-296) < 0
Tax expenses of reporting period
Deferred tax expenses of reporting period
Deferred tax incomes of reporting period
Net income (297-298-299-300 301) > 0
Net loss (297-298-299-300 301) < 0
Income from sale and revaluation of assets available for sale and discontinued operations assets
Loss from sale and revaluation of assets available for sale and discontinued operations assets
Income from discontinued operations (304-305)
Loss from discontinued operations (305-304)
Tax on discontinued operations
Net income from discontinued operations (306-307-308) > 0
Net loss from discontinued operations (306-307-308) < 0
Net income of the period (302-303 309-310) > 0
Net loss of the period (302-303 309-310) < 0
Interim dividends and other net income distributions during reporting period
Gains determined directly in capital (equity) (315 through 320)
1. Gains from realization of revaluation reserves for fixed assets
2. Gains from changes in fair value of securities available for sale
3. Gains arising from translation of financial statements in foreign operations
4. Actuarial gains from defined-benefit plans
5. Effective share of gains arising from cash-flow risk protection
6. Other unrealized gains and gains determined directly in capital (equity)
Loss determined directly in capital (equity) (322 through 326)
1. Losses from changes in fair value of securities available for sale
2. Losses arising from translation of financial statements in foreign operations
3. Actuarial losses from defined-benefit plans
4. Effective share of losses arising from cash-flow risk protection
5. Other unrealized losses and losses determined directly in capital (equity)
Other total income before tax (314-321)
Other total loss before tax (321-314)
Accrued Deferred tax on other total income
Other total net income (327-328-329) > 0
Other total net loss (327-328-329) < 0
Total net income of the period (327-328-329) > 0
Total net loss of the period (311-312 330-331) < 0
Net income/loss of the period which belongs to owners (311 or 312)
a) Majority owners
b) Minority owners
Total Net income/loss of the period which belongs to owners (332 or 333)
a) Majority owners
b) Minority owners
Earnings per share
a) Basic
b) Diluted
- based on the working hour
- according to month ending balance
Description AOP Previous Year Ongoing Year
A. OPERATING INCOME AND EXPENSES
1) Interest income
2) Interest expenses
Net interest income (201-202)
Net interest expenses (202-201)
3) Income from fees and commissions
4) Fee and commission expenses
Net income from fees and commissions (205-206)
Net fee and commission expenses (206-205)
5) Income from sales of securities and stakes (210 through 213)
a) Income from sale of securities at fair value through profit or loss account
b) Income from sale of securities available for sale
c) Income from sale of securities held to maturity
d) Income from sale of shares (participation)
6) Losses from sales of securities and stakes (215 through 218)
a) Losses from sale of securities at fair value through profit or loss account
b) Losses from sale of securities available for sale
c) Losses from sale of securities held to maturity
d) Losses from sale of shares (participation)
Net losses from sale of securities and shares (214-209)
Net income from sale of securities and shares (209-214)
PROFIT FROM OPERATIONS (201+205+209-202-206-214)
LOSS FROM OPERATIONS (202+206+214-201-205-219)
B. OTHER OPERATING INCOME AND EXPENSES
1) Income from operations (224+225)
a) Income from leasing
b) Other income from operations
2) Loss from operations (227 through 236)
a) Gross wages and gross salaries
b) Compensation expenses for temporary and occasional work
c) Other personal expenses
d) Materials expenses
e) Services expense
f) Depreciation expense
g) Expenses from leasing
h) Immaterial expense
i) Expenses from taxes and contributions
j) Other expenses
PROFIT FROM OTHER OPERATING ACTIVITIES (223-226)
LOSS FROM OTHER OPERATING ACTIVITIES (226-223)
C. EXPENSES AND INCOME FROM PROVISIONS
1) Income from termination of provisions (240 through 243)
a) Income from termination of provisions expenses for investments
b) Income from termination of provisions expenses for off-balance sheet positions
c) Income from termination of provisions expenses for liabilities
d) Income from termination of other provisions
2) Provisions expenses (245 through 248)
a) Provision expenses of investments
b) Provision expenses for off-balance sheet positions
c) Expenses arising from provisions for liabilities
d) Other provisions expenses
PROFIT FROM THE BASIS OF PROVISIONS (239-244)
LOSS FROM THE BASIS OF PROVISIONS (244-239)
D. OTHER INCOME AND EXPENSES
1) Other income (252 through 258)
a) Income from collected written-off receivables
b) Income from the sale of fixed assets and intangible assets
c) Income from decrease of liabilities
d) Income from dividends and participation
e) Surpluses
f) Other income
g) Income from discontinued operations
2) Other expenses (260 through 266)
a) Expenses from direct write-off of receivables
b) Losses from the sale of fixed assets and intangible assets
c) Losses from sale and write-off of fixed assets and intangible investments
d) Deficits
e) Write-off of inventories
f) Other expenses
g) Losses from discontinued operations
GAIN FROM OTHER INCOMES AND EXPENSES (251-259)
LOSS FROM OTHER INCOMES AND EXPENSES (259-251)
OPERATING INCOME (221+237+249+267-222-238-250-268)
OPERATING LOSS (222+238+250+268-221-237-249-267)
E. INCOME AND EXPENSES FROM CHANGES IN VALUE OF ASSETS AND LIABILITIES
1) Income from changes in value of assets and liabilities (272 through 276)
a) Income from change in the value of investments and receivables
b) Income from change in the value of securities
c) Income from change in the value of liabilities
d) Income from changes in value of fixed assets, investment property and intangible investments
e) Income from foreign exchange gains
2) Expenses from changes in value of assets and liabilities (278 through 282)
a) Expenses from change in the value of investments and receivables
b) Expenses from change in the value of securities
c) Expenses from change in the value of liabilities
d) Expenses from changes in value of fixed assets, investment property and intangible investments
e) Expenses from foreign exchange gains
INCOME FROM CHANGES IN VALUE OF ASSETS AND LIABILITIES (271-277)
LOSS FROM CHANGES IN VALUE OF ASSETS AND LIABILITIES (277-271)
INCOME BEFORE TAX (269+283-270-284)
LOSS BEFORE TAX (270+284-269-283)
F. CURRENT AND DEFERRED INCOME TAXES
1) Income tax
2) Income from the increase in deferred tax assets and decrease in deferred tax liabilities
3) Loss from the increase in deferred tax assets and decrease in deferred tax liabilities
INCOME AFTER TAX (285+288-287-289) OR (288-266-287-289)
LOSS AFTER TAX (286+287+289-288) OR (287+289-285-288)
G. OTHER GAINS AND LOSSES OF THE PERIOD
1) Gains determined directly in capital (equity) (293 through 298)
a) Gains from decreasing revaluation reserves on fixed assets and intangible investments
b) Gains from changes in fair value of securities available for sale
c) Gains arising from translation of financial statements in foreign operations
d) Actuarial gains from defined-benefit plans
e) Effective share of gains arising from cash-flow risk protection
f) Other gains determined directly in capital (equity)
2) Losses determined directly in capital (equity) (300 through 304)
a) Losses from changes in fair value of securities available for sale
b) Losses arising from translation of financial statements in foreign operations
c) Actuarial losses from defined-benefit plans
d) Effective share of losses arising from cash-flow risk protection
e) Other losses determined directly in capital (equity)
NET GAINS OR NET LOSSES FROM OTHER TOTAL RESULTS FOR THE PERIOD (292-299) OR (299-292)
H. INCOME TAX FROM OTHER TOTAL RESULTS
OTHER TOTAL RESULTS FOR THE PERIOD (305±306)
TOTAL NET INCOME OF THE PERIOD (290±307)
TOTAL NET LOSS OF THE PERIOD (290±307)
Part of net income / loss which belongs to majority owners
Part of net income / loss which belongs to minority owners
Basic earnings per share
Diluted earnings per share
The average number of employees based on hours worked
The average number of employees at the end of the period
Description AOP Previous Year Ongoing Year
I Earned premiums (income) (002 + 003 + 004 + 005 + 006 + 007 + 008 + 009)
1. Gross premiums
2. Co-insurance premiums
3. Value adjustment and charged adjustment of premium of the insurance / coinsurance
4. The premium handed over to reinsurance (-)
5. The premium handed over to co-insurance (-)
6. Change in gross reserves for unearned premiums (+/-)
7. Change in reserves for unearned premiums, reinsurance share (+/-)
8. Change in reserves for unearned premiums, co-insurance share (+/-)
II Income from investments (011 + 012 + 016 + 017 + 018 + 022 + 023)
1. Income from subsidiaries, associated companies and joint ventures
2. Income from investments in land and buildings (013 + 014 + 015)
2.1. Income from rent
2.2. Income from increased value of land and buildings
2.3. Income from the sale of land and buildings
3. Income from interest
4. Unrealized gains from investments at fair value through profit and loss account
5. Income from the sale (realization) of financial investments (019 + 020 + 021)
5.1. Investments at fair value through profit and loss account
5.2. Investments available for sale
5.3. Other income from the sale of financial investments
6. Net foreign exchange gains
7. Other income from investments
III Income from fees and commissions
IV Other insurance-technical income, net of reinsurance
V Other income
VI Expenses for insured events, net (028 + 032)
1. Expenses for claims (029 + 030 + 031)
1.1. Gross amount
1.2. Co-insurance share (-)
1.3. Reinsurance share (-)
2. Change in provisions for claims (+/-) (033 + 034 + 035)
2.1. Gross amount
2.2. Co-insurance share (-)
2.3. Reinsurance share (-)
VII Changes in other technical provisions, net of reinsurance (+/-) (037 + 040)
1. Change in mathematical insurance reserves (+/-) (038 + 039)
1.1. Gross amount (+/-)
1.2. Reinsurance share (-)
2. Changes in other technical provisions, net of reinsurance (+/-) (041+042+043)
2.1. Gross amount
2.2. Co-insurance share (-)
2.3. Reinsurance share (-)
VIII Change of technical reserves in life insurance when the policyholder bears the investment risk, net of reinsurance (+/-) (045 + 046 + 047)
1. Gross amount
2. Co-insurance share (-)
3. Reinsurance share (-)
IX Expenses for the return of premium (bonuses and discounts), net of reinsurance (049 + 050)
1. Depending on results
2. Independent from the result
X Operating expenses (expenses for business operations), net (052 + 056)
1. Acquisition expenses (053 + 054 + 055)
1.1. Commission
1.2. Other acquisition expenses
1.3. Change in deferred acquisition expenses
2. Administrative expenses (057 + 058 + 059)
2.1. Amortization
2.2. Salaries, taxes and contributions from and on salaries
2.3. Other administrative expenses
XI Investment expenses (061+062+063+064+065+066)
1. Amortization of buildings not intended for business activities
2. Interests
3. Revaluation (decrease) of investment value
4. Losses arising from sale (realization) of investment property
5. Net foreign exchange losses
6. Other investment expenses
XII Other technical expenses, net of reinsurance (068 + 069)
1. Expenses for preventive operations
2. Other technical expenses of insurance
XIII Other expenses, including value revaluation
XIV Profit or loss from operations before taxes (+/-) (001 + 010 + 024 + 025 + 026 + 027 + 036 + 044 + 048 + 051 + 060 + 067 + 070)
XV Profit or loss tax (073+074)
1. Current tax
2. Deffered tax
XVI Profit or loss for the period after taxes (+/-) (071 + 072)
XVII Profit or loss from discontinued operations
XVIII Net income for the year (075 + 076)
XIX Other total income before tax (079+080+081+082+083+084)
1. Change of revaluation reserves (IAS 16 and IAS 38)
2. Actuarial gains / losses
3. Gains or losses arising from translation of financial statements in foreign operations (IAS 21)
4. Re-measurement of financial assets available for sale (IAS 39)
5. Gains or losses arising from cash-flow risk protection (IAS 39, p.100)
6. Shares in other total income of associates (IAS 1, p.82h)
XX Tax on other total income
XXI Other total income after tax (078+085)
XXII Total income of the current year (077+086)
Income/loss which belongs to owners
a) Majority owners
b) Minority owners
TOTAL
Total income/loss which belongs to owners
a) Majority owners
b) Minority owners
TOTAL
I Income of the period (097 + 098 + 099 + 100 + 101 + 102)
1. Coverage of loss
2. Legal reserves
3. Other reserves
4. Retained earnings
5. Part of the profit to the shareholders, investors, employees and others.
6. Part of the profit to policyholders (103 + 104)
6.1. Life insurance policyholders
6.2. Non-life insurance policyholders
1. TOTAL INCOME
2. TOTAL EXPENSES
Description AOP Bruto Impairments Neto Previous Year Year
Fixed Assets and long term investments (002 008 014 015 020 021 030 033)
I. Intangible assets (003 through 007)
1. Capitalised development investments
2. Concessions, patents and licences and other rights
3. Goodwill
4. Other intangible assets
5. Advances (prepayments) and intangible assets in preparation process
II. Real estates, plant and equipment (009 through 013)
1. Land
2. Buildings
3. Plant and equipment
5. Residential Buildings and Dwellings
6. Advances (prepayments) and real estates, plant and equipment in preparation process
III. Investment property
IV. Biological assets (016 through 019)
1. Forest
2. Crops
3. Live stock
4. Advances (prepayments) and biological assets in preparation process
V. Other (specific) fixed assets
VI Long term financial investments (022 through 029)
1. Shares in related legal entities
2. Shares in other legal entities
3. Long-term loans to related legal entities
4. Domestic long-term loans
5. Long-term loans abroad
6. Financial assets available for sale
7. Financial assets held to maturity
8. Other long-term financial investments (placements)
VII. Other long-term receivables (031 032)
1. Receivables from legal entities
2. Other long-term receivables
VIII. Long-term accruals
B) DEFERRED TAX ASSETS
C) CURRENT ASSETS (036 043)
I. Inventories and assets available for sale (037 through 042)
1. Raw materials, materials, spare parts and supplies
2. Inventories of work in progress, goods, unfinished products and services
3. Finished products
4. Merchandise goods
5. Fixed assets and assets of discontinued operations available for sale
6. Advances paid (prepayments)
II: Cash, short-term receivables and short-term investments (044 047 053 061 062)
1. Cash and cash equivalents (045 046)
a) Cash
b) Cash equivalents
2. Short-term receivables (048 through 052)
a) Customers – related legal entities
b) Domestic custumers
c) Foreign custumers
d) Receivables from specific products
e) Other short-term receivables
3. Short-term financial investments (054 through 060)
a) Short-term loans to related legal entities
b) Domestic short-term loans
c) Short-term loans abroad
d) Short-term share of long-term financial placements
e) Financial assets available for trading
f) Other financial assets recognized at fair value
g) Other short-term investments
4. Value added tax
5. Prepaid expenses and accrued income
D) DEFERRED TAX ASSETS
E) LOSS OVER THE CAPITAL
OPERATING ASSETS (001 034 035 063 064)
Off balance sheet assets
Total assets (065 066)
A. CAPITAL (102-109 110 111 114 115-116 117-122-127)
I Basic capital (103 through 108)
1. Share capital
2. Shares in limited liability company
3. Shares in cooperatives
4. Other shares
5. State-owned capital
6. Other capital
II subscribed capital unpaid
III Issuance premium
IV reserves (112 113)
1. Legal reserves
2. Statutory reserves
V Revaluation reserves
VI Unrealised gains
VII Unrealised losses
VIII Retained earnings (118 through 121)
1. Profit from previous years
2. Profit for the reporting year
3. Unallocated surplus of income from previous years
4. Unallocated surplus of income for the reporting year
IX. Loss up tp the amount of capital (123 through 126)
1. Loss of previous year
2. Loss of reporting year
3. Uncovered surplus of expenditures from previous years
4. Uncovered surplus of expenditures for the reporting year
X. Shares bought back
B) LONG-TERM PROVISIONS (129 130)
1. For expenses and risks
2. Accruals
C) LONG-TERM LIABILITIES (132 through 138)
1. Liabilities convertible in capital
2. Liabilities toward related legal entities
3. Long- term securities payable
4. Long-term debt (borrowings)
5. Long-term liabilities from financial leasing
6. Long-term liabilities at fair value through profit and loss
7. Other long-term liabilities
D) DEFERRED TAX LIABILITIES
E) SHORT-TERM LIABILITIES (141 149 155 156 160 161 162 163)
I. Short-term financial liabilities (142 through 148)
1. Liabilities toward related legal entities
2. Liabilities from short-term securities
3. Domestic short-term debt (borrowings)
4. Short-term debt (borrowings) abroad
5. Short-term share in long-term financial liabilities
6. Short-term liabilities at fair value through profit and loss
7. Other short-term financial liabilities
II. Operating liabilities (150 through 154)
1. Prepayments, deposits and bails received
2. Suppliers-related legal entities
3. Domestic suppliers
4. Suppliers abroad
5. Other operating liabilities
III. Liabilities from specific operations
IV. Wages (salaries), salaries (salaries compensations) payable, and other employee benefits
1. Wages (salaries) and salaries (salaries compensations) payable
2. Liabilities for salaries compensations which are refundable
3. Liabilities for other employee benefits
V. Other liabilities
VI. Value added tax
VII. Other taxes and other fees payable
VIII. Profit tax liabilities
F) ACCRUED EXPENSES AND DEFERRED INCOME
G) DEFERRED TAX LIABILITIES
OPERATING EQUITY AND LIABILITIES (101 128 131 139 140 164 165)
Off balance sheet equity and liabilities
Total equity and liabilities (166 167)
Description AOP Bruto Impairments Neto Previous Year Year
A. CURRENT ASSETS AND RECEIVABLES (002+008+011+014+018+022+030+031+032+033+034)
1. Cash, cash equivalents, gold and receivables from operations (003 through 007)
a) Cash and cash equivalents in local currency
b) Other receivables in local currency
c) Cash and cash equivalents in foreign currency
d) Gold and other precious metals
e) Other receivables in foreign currency
2. Deposits and loans in local and foreign currency (009+010)
a) Deposits and loans in local currency
b) Deposits and loans in foreign currency
3. Interest and fee receivables, receivables from sales and other receivables
a) Interest and fee receivables, receivables from sales and other receivables in local currency
b) Interest and fee receivables, receivables from sales and other receivablesin foreign currency
4. Given loans and deposits (015 through 017)
a) Given loans and deposits in local currency
b) Given loans and deposits with agreed risk protection in local currency
c) Given loans and deposits in foreign currency
5. Securities (019 through 021)
a) Securities in local currency
b) Securities with agreed risk protection in local currency
c) Securities in foreign currency
6. Other investments (placements) and prepaid expenses and accrued income (023 through 029)
a) Other investments (placements) in local currency
b) Other investments (placements) with agreed risk protection in local currency
c) Matured investments and current maturities of long-term investments in local currency
d) Prepaid expenses and accrued income in local currency
e) Other investments in foreign currency
f) Matured investments and current maturities of long-term investments in foreign currency
g) Prepaid expenses and accrued income in foreign currency
7. Inventories
8. Fixed assets available for sale
9. Assets of discontinued operations
10. Other assets
11. Advance payment Value added tax
B. FIXED ASSETS (036+041)
1. Fixed assets and investment property (037 through 040)
a) Fixed assets owned by banks
b) Investment property
c) Fixed assets for financial leasing
d) Advances (prepayments) and fixed assets in preparation process
2. Intangible assets (042 through 046)
a) Goodwill
b) Research and development investments
c) Intangible assets for financial leasing
d) Other intangible assets
e) Advances (prepayments) and intangible assets in preparation process
C. DEFERRED TAX ASSETS
D. OPERATING ASSETS (001+035+047)
E. OFF BALANCE SHEET ASSETS
F. TOTAL ASSETS (048+049)
A. Liabilities (102+106+109+113)
1. Liabilities from deposits and loans (103 through 105)
a) Liabilities from deposits and loans in local currency
b) Liabilities from deposits and loans with agreed risk protection in local currency
c) Liabilities from deposits and loans in foreign currency
2. Liabilities for interest and fee (107+108)
a) Liabilities for interest and fee in local currency
b) Liabilities for interest and fee in foreign currency
3. Liabilities from securities (110 through 112)
a) Liabilities from securities in local currency
b) Liabilities from securities with agreed risk protection in local currency
c) Liabilities from securities in foreign currency
4.Other liabilities and accrued expenses and deferred income (114 through 124)
a) Wages (salaries) and salaries (salaries compensations) payable
b) Other liabilities in local currency, except taxes and contributions payable
c) Taxes and contributions payable, except for current and deferred liabilities for profit tax
d) Profit tax liabilities
e) Deferred tax liabilities
f) Provisions
g) Accrued expenses and deferred income in local currency
h) Liabilities arising from commission business, assets available for sale, assets of discontinued operations, subordinated liabilities and current maturities of liabilities
i) Other liabilities in foreign currency
j) Accrued expenses and deferred income in foreign currency
k) Liabilities arising from commission business, matured and subordinated liabilities and current maturities in foreign currency
B. CAPITAL (126+132+138+142-148)
1. Basic capital (127+128+129-130-131)
a) Share capital
b) Other capital
c) Share premium
d) Subscribed share capital unpaid
e) Shares bought back
2. Reserves from profit and transferred reserves (133 through 137)
a) Reserves from profit
b) Other reserves
c) Special reserves for estimated losses
d) Reserves for general banking risks
e) Transferred reserves (foreign exchange differences)
3. Revaluation reserves (139 through 141)
a) Revaluation reserves based on changes in the value of fixed assets and intangible investments
b) Revaluation reserves based on changes in the value of securities
c) Revaluation reserves on other bases
4. Profit (143 through 147)
a) Profit for the current year
b) Profit from previous years
c) Surplus of income over expenditures for the current year
d) Unallocated surplus of income over expenditures from previous years
e) Retained earnings
5. Loss (149+150)
a) Loss of current year
b) Loss of previous years
C. OPERATING EQUITY AND LIABILITIES (101+125)
D. OFF BALANCE SHEET EQUITY AND LIABILITIES
E. TOTAL EQUITY AND LIABILITIES (151+152)
Description AOP Bruto Impairments Neto Previous Year Year
A) Intangible assets (002+003)
1. Goodwill
2. Other intangible assets
B) FIXED ASSETS (005+006+007)
1. Land and buildings used for company business operations
2. Equipment
3. Other fixed assets
C) Investments (009+010+011+014+032)
I Land and buildings not used for company business operations
Other fixed assets not used for company business operations
II Investments in subsidiaries, associates and joint ventures (012+013)
1. Shares and stakes in subsidiaries
2. Shares and stakes in associate companies
III Other financial investments (015+018+023+028)
1. Financial investments held to maturity (016 + 017)
1.1. Debt securities and other securities with fixed income
1.2. Other investments held to maturity
2. Investments available for sale (019 + 020 + 021 + 022)
2.1. Stocks, shares and other securities with variable income
2.2. Debt securities and other securities with fixed income
2.3. Shares in investment funds
2.4 Other investments available for sale
3. Investments at fair value through profit and loss (024+025+026+027)
3.1. Stocks, shares and other securities with variable income
3.2. Debt securities and other securities with fixed income
3.3. Shares in investment funds
3.4. Other investments
4. Deposits, loans and receivables (029 + 030 + 031)
4.1. Deposits in credit institutions (banks)
4.2. Loans
4.3. Other loans and receivables
IV Deposits at insurance activities ceded to reinsurance (deposits with cedent)
D) INVESTMENTS FOR THE ACCOUNT AND RISK OF LIFE INSURANCE POLICYHOLDER
E) REINSURANCE SHARE IN TECHNICAL RESERVES (035 + 036 + 037 + 038 + 039 + 040 + 041)
1. Unearned premiums, reinsurance share
2. Mathematical reserves, reinsurance share
3. Provisions for losses, reinsurance share
4. Reserves for premium returns dependent upon or independent of result (bonuses and discounts) and reserves for recourse claims for damages, reinsurance share
5. The reserve for unexpired risks, reinsurance share
6. Other insurance-technical reserves, reinsurance share
7. Technical reserves of life insurance when the policyholder bears the insurance risk, reinsurance share
F) DEFERRED TAX ASSETS
1. Deferred tax assets
G) RECEIVABLES (045 + 048 + 049)
1. Receivables from direct insurance activities (046 + 047)
1.1. From insured person
1.2. From agents or insurance brokers
2. Receivables from insurance and reinsurance operations
3. Other receivables (050+051+052)
3.1. Receivables from other insurance operations
3.2. Receivables for returns on investments
3.3. Other receivables
H) Other assets (054+058+059)
1. Cash at bank and in hand (055+056+057)
1.1. Money on business acccount
1.2. The funds on the account of assets for covering mathematical reserves
1.3. Cash in hand
2. Long term assets held for sale and discontinued operations
3. Other assets and inventories
I) PREPAID EXPENSES OF THE FUTURE PERIOD AND ACCRUED INCOME (061 + 062 + 063)
1. Accrued interest and rent
2. Deferred acquisition costs
3. Other prepaid expenses of the future period and accrued period
J) TOTAL ASSETS (A+B+C+D+E+F+G+H+I) (001+004+008+033+034+042+044+053+060)
K) OFF BALANCE SHEET ITEMS
A) CAPITAL AND RESERVES (067 + 071 + 072 + 076 + 080 + 084-085)
1. Share capital (068 + 069-070)
1.1. Paid-up capital - ordinary shares
1.2. Paid-up capital - preferred shares
1.3. Own shares
2. Share premium (capital reserves)
3. Revaluation reserves
3.1. Land and buildings
3.2. Financial investments
3.3. Other revaluation reserves
4. Reserves (077+078+079)
4.1. Legal reserves
4.2. Statutory reserves
4.3. Other reserves
5. Accumulated (Retained) profit or loss (081-082)
5.1. Retained profit
5.2. Accumulated losses (-)
6. Profit or loss for the period (084-085)
6.1. Profit for the period
6.2. Loss for the period (-)
B) SECONDARY LIABILITIES (SUBORDINATED LIABILITIES)
C) TECHNICAL RESERVES (088 + 089 + 090 + 091 + 092 + 093)
1. Unearned premiums, gross amount
2. Mathematical reserves, gross amount
3. Reserves for incurred reported and incurred but not reported, the gross amount
4. Reserves for premium returns dependent upon or independent of result (bonuses and discounts), gross
5. The reserve for recourse receivables, gross amount
6. The reserve for unexpired risks, gross amount
D) Technical life insurance reserves when the contractor bears the risk
E) OTHER RESERVES (096+097)
1. Provisions for pensions and similar liabilities
2. Other reserves
F) DEFERRED TAX ASSETS LIABILITY
1. Deferred tax liability
G) DEPOSITS RETAINED FROM REINSURANCE BUSINESS
H) FINANCIAL LIABILITIES (102+103+104)
1. Liabilities for loans
2. Liabilities for issued securities
3. Other financial liabilities
I) OTHER LIABILITIES (106+107+108+109+110)
1. Liabilities arising out of direct insurance operations
2. Liabilities arising out of coinsurance and reinsurance operations
3. Other liabilities from insurance operations
4. Other liabilities
5. Liabilities for misappropriation and discontinued operations
J) ACCRUED EXPENSES AND INCOME OF FUTURE PERIOD (112 + 113)
1. Reinsurance commision
2. Other accrued expenses and income of the future period
K) TOTAL EQUITY AND LIABILITIES (A+B+C+D+E+F+G+H+I+J) (066+086+087+094+095+098+100+101+105+111)
L) OFF BALANCE SHEET ITEMS
Description AOP Previous Year Ongoing Year
Net income (loss) for the period
Total (2 through 8)
Total (10 through 16)
Cash flows from operating activities (1 9 17)
Cash proceeds from investment activities (20 through 25)
Proceeds from short-term financial investment
Proceeds from sale of shares and capital stakes
Proceeds from sale of fixed assets
Proceeds from interests
Proceeds from dividends and participation in profit
Proceeds from other long-term financial investments
Cash outflow from investing activities (27 through 30)
Outflows from short-term financial investments
Оutflows arising from purchase of shares and participation in capital
Outflows from purchase of fixed assets
Outflow arising from other long-term financial investments
Net cash inflow from investing activities (19-26)
Net cash outflow from investing activities (26-19)
Cash inflow from financing activities (34 through 37)
Inflow from increase in share capital
Inflow arising from long-term financial liabilities
Inflow arising from short-term financial liabilities
Inflow from other long-term and short-term financial liabilities
Cash outflow from financing activities (39 through 44)
Outflow from redemption of own shares and capital stakes
Outflow from long-term financial liabilities
Outflow from short-term financial liabilities
Net outflow arising from finance lease
Outflow arising from dividends and participation in profit
Outflows from other long-term and short-term liabilities
Net inflow of cash from financing activities (33-38)
Net outflow of cash from financing activities (38-33)
D. TOTAL CASH INFLOW (18 31 45)
E. TOTAL CASH OUTFLOW (18 32 46)
F. NET CASH INFLOW (47-48)
G. NET CASH OUTFLOW (48-47)
H. Cash at the behinning of reporting period
I. Foreign exchange gains from translation of cash
J. Foreign exchange losses from translation of cash
K. Cash at the end of reporting period (51 49-50 52-53)
Description AOP Previous Year Ongoing Year
1. CASH FLOWS FROM OPERATING ACTIVITIES
1.1. Proceeds from interests, fees and commissions for loans and leasing
1.2. Interest payments
1.3. Collection of loans that were previously written off (principal and interest)
1.4. Cash payments to employees and suppliers
1.5. Off-balance sheet contracts
1.6. Proceeds and payments on extraordinary items
(Increase) decrease in operating assets
1.7. Loans and advances to customers and collection of them
1.8. Deposit accounts at state institutions-regulation and monetary requirements
1.9. Customer deposits
1.10. Income tax paid
A. Net cash flows from operating activities
2. CASH FLOW FROM INVESTMENT ACTIVITIES
2.1. Short-term loans to financial institutions
2.2. Proceeds from interests
2.3. Proceeds from dividends
2.4. Investments in securities held to maturity
2.5. Collectible securities held to maturity
2.6. Purchase (sale) of intangible assets
2.7. Purchase (sale) of material assets
2.8. Gaining (sale) of shares in subsidiary entities
2.9. Gaining (sale) of shares in other related entities
2.10. Loans (repayment of loans) to subsidiary entities
2.11. Loans (repayment of loans) to other related entities
2.12. Purchase (sale) of other investments
2.13. Off-balance sheet contracts
2.14. Proceeds and payments on extraordinary items
B. Net cash flows from investment activities
3. CASH FLOW FROM FINANCING ACTIVITIES
3.1. Proceeds from issuance of shares
3.2. Redemption of shares
3.3. Purchase of own shares
3.4. Interest paid on loans
3.5. Taken loans
3.6. Return of loans
3.7. Dividend payments
3.8. Off-balance sheet contracts
3.9. Proceeds and payments on extraordinary items
Net cash flow from financing activities 
4. NET INCREASE NS and NE: * * ( A+B+C)
5. NS and NE AT THE BEGINNING OF PERIOD:
6. EFFECTS OF FOREIGN EXCHANGE RATE
7. NS and NE AT THE END OF PERIOD (4+5+6)
Description AOP Previous Year Ongoing Year
A. CASH FLOWS FROM OPERATING ACTIVITIES
1. Income before tax (Loss)
Revaluation for:
2. Depreciation of material assets
3. Depreciation of immaterial assets
4. Impairment and losses / gains on fair value
5. Expenses from interests
6. Income from interests
7. Shares in profit of associated companies
8. Losses / gains on disposal of fixed assets
9. Other revaluations
I TOTAL ( from 002 to 009 )
1. Decrease (Increase) of investments available for sale
2. Decrease (increase) in investments that are valued at fair value through profit and loss account
3. Decrease (increase) in deposits, loans and receivables
4. Decrease (increase) in deposits at insurance business in reinsurance
5. Decrease (increase) in investments for the account and risk of owner of life insurance
6. Decrease (increase) in reinsurance share in technical reserves
7. Decrease (increase) of tax assets
8. Decrease (increase) in receivables
9. Decrease (increase) in other assets
10. Decrease (increase) in prepaid expenses and accrued income
11. Decrease (increase) in technical reserves
12. Decrease (increase) technical reserves of life insurance when the policyholder bears investment risk
13. Increase (decrease) in tax liabilities
14. Increase (decrease) in deposits retained from reinsurance business
15. Increase (decrease) in financial liabilities
16. Increase (decrease) in other liabilities
17. Increase (decrease) in accruals and income for the future period
18. Income tax paid
II TOTAL (from 011 to 028 ))
III Net cash flows from operating activities (001 + 010 + 029)
B CASH FLOWS FROM INVESTING ACTIVITIES
I Cash proceeds from investment activities (from 032 to 038)
1. Proceeds from the sale of fixed assets
2. Proceeds from the sale of intangible assets
3. Proceeds from sale of fixed assets not used for direct insurance activities
4. Proceeds from investments held to maturity
5. Proceeds from sale of securities and shares
6. Proceeds from dividends and participation in profits
7. Proceeds from given loans and borrowings
II Cash outflows from investing activities (from 040 to 046)
1. Outflow from the purchase of fixed assets
2. Outflow from the purchase of intangible assets
3. Outflow from the purchase of fixed assets not used for direct insurance operations
4. Outflows from investments held to maturity
5. Outflow for investments in securities and stakes
6. Outflows for given long term and short term loans
7. Decrease (increase) of investments in associates and subsidiaries
III Net cash inflow from investing activities (031-039)
IV Net cash outflow from investing activities (039-031)
C. CASH FLOWS FROM FINANCING ACTIVITIES
I Cash inflow from financing activities (from 050 to 052)
1. Inflows from the increase in share capital
2. Inflows from from short-term and long-term loans
3. Inflows from other financial activities
II Cash outflow from financing activities (from 055 to 057)
1. Outflows for the repayment of short-term and long-term loans
2. Outflow from redemption of own shares
3. Outflow arising from payment of dividends
4. Outflows from other financial activities
III Net cash inflow from financing activities (049-053)
IV Net cash outflow from financing activities (053-049)
D. TOTAL CASH INFLOW (030+047+058)
E. TOTAL CASH OUTFLOW (030+048+059)
F. NET CASH INFLOW ( 060 - 061 )
G. NET CASH OUTFLOW (061 - 060 )
H. CASH AT THE BEGINNING OF REPORTING PERIOD
I. FOREIGN EXCHANGE GAINS FROM TRANSLATION OF CASH
J. FOREIGN EXCHANGE LOSSES FROM TRANSLATION OF CASH
K. CASH AT THE END OF REPORTING PERIOD (064+062-063+065-066)
Description AOP Share Capital Unrealized Gains/Losses Other Reserves Accumulated Unappropriated Gain/Loss Total Total Capital
1. Value on day 31.12.x1.
2. Effects of the changes in accounting policies
3. Effects of the corrections of material errors
4. New value on day 31.12.x1., or 01.01.x2. (901±902±903)
5. Effects of the revaluation of the material and immaterial assets
6. Unrealized gains/losses arising from financial assets available for sale
7. Foreign exchange differences from the translation of the financial statements in other foreign currency
8. Net income/ loss of the reporting period as reported in income statement
9. Net income/losses of the period recognized directly in equity
10. Declared dividends and other distributions of the net income and covering the loss
11. New issuance of the shareholders equity and other increases in capital or decrease in capital
12. Value on day 31.12.x2., or 01.01.x3. (904±905±906±907±908±909-910 911)
13. Effects of the changes in accounting policies
14. Effects of errors corrections
15. New value on day 31.12.x2. or 01.01.x3. (912±913±914)
16. Effects of the revaluation of the material and immaterial assets
17. Unrealized gains/losses arising from financial assets available for sale
18. Foreign exchange differences from the translation of the financial statements in other foreign currency
19. Net income/ loss of the reporting period as reported in income statement
20. Net income/losses of the period recognized directly in equity
21. Declared dividends and other distributions of the net income and covering the loss
22. New issuance of the shareholders equity and other increases in capital
23. Value on day x4.
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