godišnji izvještaj 2010
annual report 2010
1
godišnji izvještaj 2011
annual report 2011
sadržaj
contents
RIJEČ DIREKTORA
4
MAKROEKONOMSKA ANALIZA
6
Bankarski sektor u BiH
8
Novi talas krize i uticaj na BiH
10
ORGANIZACIJA BANKE
14
Vizija & Misija
14
Organizacija i organizaciona struktura Banke
14
Radne biografije članova Uprave Banke
18
Ljudski resursi Banke
24
Infrastruktura
26
KORPORATIVNO UPRAVLJANJE
I DRUŠTVENA ODGOVORNOST
30
Korporativno upravljanje
30
Korporativna društvena odgovornost i etika
30
Izvještaj o radu Nadzornog odbora
Banke u 2010. godini
32
Izvještaj o radu Odbora za reviziju
prodaje i druga potraživanja
100
Dati krediti i depoziti
102
Hartije od vrijednosti
106
Ostali plasmani i AVR
108
Osnovna sredstva i ulaganja u nekretnine
110
Nematerijalna ulaganja
114
Vanbilansne pozicije
118
Obaveze po osnovu depozita i kredita
122
Obaveze za kamatu i naknadu
122
Ostale obaveze i PVR
124
Kapital
126
Događaji nakon datuma bilansa stanja
128
Sudski sporovi
128
DIRECTOR WORD
5
MACROECONOMIC ANALYSIS
7
The banking sector in Bosnia and Herzegovina
9
A new wave of crisis and its impact on
Bosnia and Herzegovina
11
BANK ORGANISATION
15
Vision & Mission
15
The organization and the
organizational structure of the Bank
15
Professional resumes of the
members of the Management Board
19
Human Resources Bank
25
Infrastructure
27
CORPORATE GOVERNANCE AND
SOCIAL RESPONSIBILITY
31
Corporate Governance
31
Corporate social responsibility and ethics
31
u 2010. godini
34
Report on the activities of the
Korporativna Filantropija
36
Supervisory Board for 2010
Nagrade Nove banke U 2010. godini
36
Report on the activities of the
ISO 9001: 2008 u Novoj banci AD Banja Luka
38
Audit Committee for 2010
35
Corporate Philanthropy
37
FINANSIJSKI IZVJEŠTAJI ZA GODINU KOJA SE
44
Nova Bank awards in 2010
37
Izveštaj nezavisnog revizora
46
ISO 9001: 2008 in Nova Bank AD Banja Luka
39
Osnovne informacije
60
FINANCIAL STATEMENTS FOR THE YEAR
Računovodstvene politike
60
ENDED 31 DECEMBER 2010
45
Prihodi i rashodi od kamata
88
Independent auditor’s report
47
Prihodi i rashodi po osnovu naknada i provizija
90
General information
61
Prihodi i rashodi iz operativnog poslovanja
90
Accounting policies
61
Ostali prihodi i rashodi
94
Interest income and expenses
89
Fee and commission income and expenses
91
imovine i obaveza
94
Operating and direct expenses
91
Porez na dobit
96
Operating expenses
95
Gotovina, gotovinski ekvivalenti, zlato i
Cash, cash equivalent, gold, anp
operation receivables
97
Deposists and loans in local and
foreign currenc
99
Interest, fee, receivables from sales and
other receivables
101
Given loans and deposits
103
Securities
107
Other investments and accruals
109
Fixed assets and real estate investments
111
Intangible assets
115
Off balance sheet items
119
Deposits and loans liabilities
123
Interest and fee liabilities
123
Other liabilities and accruals
125
Shareholder’s equity
127
Events after balance sheet date
129
Litigations
129
33
ZAVRŠILA 31. DECEMBRA 2010. GODINE
Prihodi i rashodi od promene vrednosti
2
Potraživanja za kamatu i naknadu, po osnovu
Income and expense from change in assets
potrazivanja iz operativnog poslovanja
96
and liabilities
95
Depoziti i krediti u domaćoj i stranoj valuti
98
Income tax
97
3
godišnji izvještaj 2011
annual report 2011
RIJEC DIREKTORA
INTRODUCTORY WORD BY CEO
Dear shareholders, partners and friends,
The operations in 2010. were successfully completed. Given the economic and market conditions in which we
Poštovani akcionari, partneri i prijatelji,
operated, Nova Bank has achieved excellent financial results, which will be a very good foundation for future
development of the Bank. This annual report will definitely serve all interested parties to understand how certain
Uspiješno smo okončali poslovnu 2010. godinu. Obzirom na ekonomske i tržišne uslove u kojima smo poslovali,
factors influenced the Bank’s operations in 2010.
Nova banka je ostvarila odličan finansijski rezultat, koji će biti veoma dobar temelj za budući razvoj Banke. Ovaj
On the basis of the key macroeconomic indicators, we can conclude that the past year has been tough for the
godišnji izvještaj će svakako poslužiti da svi zainteresovani razumiju na koji način su određeni faktori uticali na
banking sector and the economy of Bosnia and Herzegovina in general. However, in such difficult economic and
poslovanje Banke u 2010. godini.
market conditions, we have succeeded with the help of our customers and employees, to make one more big
Na bazi ključnih makroekonomskih pokazatelja možemo konstatovati da je i protekla godina bila teška za bankar-
step in further developing and strengthening the market position of our Bank, unlike the banking sector average
ski sektor i ekonomiju Bosne i Hercegovine uopšte. Međutim, i u tako složenim ekonomskim i tržišnim uslovima
at 2010. We have continued upward trend in the Bank’s balance sheet positions, but also we have significantly
uspijeli smo da, uz pomoć naših klijenata i svih zaposlenih radnika, napravimo još jedan krupan korak u budućem
increased the customer base. This is best indicated by the credit data and savings bank activities in 2010. The
razvoju i jačanju tržišnih pozicija naše Banke. Za razliku od prosjeka bankarskog sektora u 2010. godini nastavili
continued increase in the level and number of savings and other deposits is certainly an indicator which confirms
smo trend rasta bilansnih pozicija Banke, ali smo i značajno povećali bazu klijenata. O tome najbolje svjedoče
that the Nova Bank gains trust of its clients, which number is increasing, but also of the community at large.
podaci o kreditnoj, ali i štednoj aktivnosti Banke u 2010. godini. Kontinuiran rast nivoa, te broja štednih uloga i
In collaboration with members of the Supervisory Board we have adopted an ambitious new strategic plan of
ostalih depozita svakako je pokazatelj koji potvrđuje da Nova banka zadobija povjerenje sve većeg broja klijenata,
the bank, by which we have defined a vision and strategic objectives for the next five years. And in the upcoming
ali i društvene zajednice uopšte.
2011.we will continue with the internal reorganization of the Bank, relying on the quality and professional domes-
U saradnji sa članovima Nadzornog odbora usvojili smo novi veoma ambiciozan Strateški plan Banke, čime
tic staff and internal resources, as so far, we will continue to work on the growth and development of our Bank.
smo definisali viziju i strateške ciljeve za narednih pet godina. I u predstojećoj 2011. godini nastavićemo sa
unutrašnjom reorganizacijom Banke, te ćemo oslanjanjući se i dalje na kvalitetan i stručan domaći kadar i interne
Dear Sir/Madam, we have built a strong corporate image and reputation in the market of Bosnia and Herzego-
resurse, nastaviti sa rastom i razvojem naše Banke.
vina. This is evidenced by numerous awards and recognitions we received in 2010. of course it presents the satis-
Poštovani, izgradili smo snažan korporativni i reputacioni imidž na tržištu Bosne i Hercegovine. O tome svjedoče
faction and also the commitment to continue to achieve excellent results in the future. I am confident that we will
brojne nagrade i priznanja koje smo dobili u 2010. godini, koja, naravno, predstavljaju satisfakciju, ali i obavezu
succeed, taking into consideration staff and resources which the Bank currently has. With our slogan: “Nova Bank,
da i u narednom periodu nastavimo da ostvarujemo odlične rezultate poslovanja Banke. Uvjeren sam da ćemo
For The Good New Times”, we believe that we announced a period in which along with our customers, employees
to uspijeti, cijeneći kadar i resurse kojima Banka trenutno raspolaže. Sloganom: »Nova banka, za dobra nova
and shareholders we will build a bright and better future.
vremena«, vjerujemo da smo najavili period, u kojem ćemo zajednički sa našim klijentima, zaposlenim radnicima
First of all, on behalf of the board and the management of the bank, I thank the employees, who strive to better
i akcionarima graditi svijetlu i bolju budućnost.
understand and reach the objectives defined in the bank’s strategy, employees who are honorued to be the part
U ime Uprave i menadžmenta Banke se, prije svih, zahvaljujem zaposlenima, koji se trude da što bolje razumiju i
of the Nova Bank team.
dostignu ciljeve definisane strategijom Banke, i kojima je čast da budu dio tima Nove banke.
I thank the members of the Supervisory Board, without their support it would be so much more difficult to achieve
Zahvaljujem se članovima Nadzornog odbora, bez čije podrške bi bilo mnogo teže ostvariti odlične rezultate
excellent business results. We also thank the Bank’s shareholders, who showed confidence in the administration
poslovanja. Takođe se zahvaljujem akcionarima Banke, koji su ukazali povjerenje Upravi i menadžmentu Banke,
and the management of the bank, accepting the strategic plan as a basic document in the further development
prihvatatjući Strateški plan kao osnovni dokument u daljem razvoju Banke. I na kraju, najveću zahvalnost dugu-
of the Bank. And finally, we are most grateful to our clients, without whose trust it would be impossible to ensure
jemo našim klijentima, bez čijeg ukazanog povjerenja bi bilo nemoguće razvijati Banku.
the development of the Bank.
Dakle, naš zajednički zadatak je izgraditi Banku snažnu, efikasnu i profitabilnu, Banku od povjerenja, čime ćemo
osigurati dugoročan rast i razvoj našeg poslovanja.
4
Therefore, our common task is to build a strong bank, efficient and profitable, a trustworthy bank, which will
provide a long-term growth and the development of our business.
Predsjednik Uprave i direktor Banke
The Chairman of the Board and Director of the Bank
Mr Milan Radović
Mr. Milan Radovic
5
godišnji izvještaj 2011
MAKROEKONOMSKA
ANALIZA
MACROECONOMIC
ANALYSIS
Ključna ekonomska kretanja u prvom kvartalu 2011.
Trenutna politička situacija i dalje negativno utieče
Key economic trends in the first quarter in 2011. were
credit growth in the banking sector from the range of
godine karakterišu blag ekonomski oporavak baziran
na percepciju rizika i trošak sredstava bankama na
characterized by a mild economic recovery based on
3 to 5%, can’t be expected too.
na oporavku inostrane potražnje i ekspanzije izvoza,
međunarodnim finansijskim tržištima, a njen raz-
the recovery of foreign demand and export expan-
The current political situation has a negative influ-
vrlo blag oporavak domaće potrošnje i kreditnog
voj sigurno će imati efekat na ulazak sredstava
sion, a very mild recovery in domestic spending and
ence on the perception of the risk and the cost of
rasta, stagnacija registrovane stope nezaposlenosti
međunarodnih investitora i realizaciju kreditnih linija
credit growth, the stagnation of the registered unem-
funds related to banks in international financial mar-
i indikatora na tržištu rada te rastući nivo inflacije
međunarodnih kreditora (MMF, EBRD, WB). Prema
ployment rate and the labor market indicators, rising
kets, and its development will certainly have an effect
uslijed pritiska „uvezene inflacije“ - kroz rast uvoznih
preliminarnim podacima Agencije za promociju
inflation pressure due to “imported inflation” –related
on the entry of the international investors’ funds and
2009
2010
2011
27.843
28.427
30.076
Nominalna stopa rasta (%)
-1,2
2,1
5,8
Realna stopa rasta (%)
-2,2
0,5
3,2
Broj stanovnika (000)
3.843
3.843
3.843
BDP per capita
7.245
7.397
7.826
Prosječne neto plate
790
790
813
Prosječne neto plate
-0,4
2,1
Broj nezaposlenih (000)
498
Uvoz (milion KM)
Izvoz (milion KM)
Nominalni BDP BiH (u milionima KM)
Pokrivenost uvoza izvozom (%)
Vanjski javni dug (% BDP)
6
annual report 2011
2009
2010
2011
27.843
28.427
30.076
Nominal growth rate (%)
-1,2
2,1
5,8
Real growth rate (%)
-2,2
0,5
3,2
Population (000)
3.843
3.843
3.843
GDP per capita
7.245
7.397
7.826
Average net wage
790
790
813
4,5
CPI (retail price index)
-0,4
2,1
4,5
510
522
Number of unemployed (000)
498
510
522
13.284
14.522
16.347
Imports (million)
13.284
14.522
16.347
7.734
9.192
10.443
Exports (million)
7.734
9.192
10.443
58
63
64
58
63
64
18,3
21,5
20,4
18,3
21,5
20,4
Nominal GDP (million KM)
Export - import ratio (%)
External public debt (% GDP)
to the growth of imported oil and food prices from
the implementation of the credit lines from interna-
international markets.
tional creditors (IMF, EBRD, and WB). According to
cijena nafte i hrane sa međunarodnih tržišta.
stranih direktnih ulaganja iznos stranih investicija
Blagom oporavku domaće potrošnje svakako dopri-
registrovan u Q1 2011. godine zabilježio rast od 9%
nosi i nešto intenzivnija kreditna aktivnost banaka u
i dostigao iznos od 79 miliona EUR.
The credit activity of the banks, which is more intense
of Foreign Direct Investment- the amount of foreign
odnosu na prošlu godinu. Budući da se ne očekuje
U skladu sa dešavanjima na međunarodnim tržištima,
in relation to last year, certainly makes a contribution
direct investment registered in Q1 of the 2011th have
značajniji oporavak na tržištu rada u ovoj godini, ne
„uvezena inflacija“ kroz više cijene nafte i energenata
to a mild recovery in domestic consumption. Since
shown growth of 9% and reached 79 million Euros.
očekuju se ni značajno više stope kreditnog rasta u
reflektovala se i na bosanskohercegovačko tržište pa
no significant recovery is expected in the labor mar-
In accordance with the developments in the interna-
bankarskom sektoru od raspona 3 do 5%.
je inflacija u prvom kvartalu dostigla nivo od 3,3%.
ket this year, then no significantly higher rates of the
tional markets, “imported inflation” by means of the
the preliminary data from The Agency for Promotion
7
godišnji izvještaj 2011
The banking sector in
Bosnia and Herzegovina
Obzirom na posljednja dešavanja na međunarodnim
rashoda, u prva dva kvartala 2011. godine ostvaren
high oil prices and energy prices, also reflected on
tržištima, te na povećanje regulisanih cijena u BiH –
je pozitivan finansijski efekat od 82,89 mil KM.
the Bosnian market and inflation in the first quarter
cijene gasa od 01.05.2011. i očekivanog povaćanja
Iako su pokazatelji profitabilnosti bolji u odnosu na
reached a level of 3.3%. Given the recent develop-
cijene električne energije u drugoj polovini godine,
prošlu godinu i dalje je prisutno pogoršanje kvaliteta
ments in the international markets and the increase
In comparison to 2010, when the banking sector of
očekuje se i dodatni „troškovni“ pritisak na opšti
kredita. Krediti klasifikovani u kategoriju A smanjili su
in regulated prices in Bosnia and Herzegovina - gas
Bosnia and Herzegovina recorded a negative finan-
nivo cijena, zbog čega će očekivani nivo inflacije na
svoje učešće u ukupnim kreditima za 2% u odnosu
prices from 01.05.2011. and expected increase in
cial result caused by decrease in total revenues and
godišnjem nivou u prosjeku dostići 4%.
na isti period prošle godine, dok su u odnosu na kraj
electricity prices in the second half of the year - we
increase of total expenses, a positive financial effect
Problem rastuće inflacije sa kojim će se susresti i bh.
2010. godine ipak zabilježili određeno poboljšanje.
expect an additional “cost” pressure on the general
of 82.89 million KM is recorded in the first two quar-
ekonomija u ovoj godini, zajedno sa vrlo sporim opo-
Nekvalitetni krediti (kategorije od C-E) povećali svoje
price level, making the expected level of inflation per
ter of 2011.
ravkom tržišta rada i zaposlenosti dovešće do do-
učešće za 4,6% u odnosu na prvi kvartal 2010. go-
year on average to reach 4%.
Although the profitability indicators have improved
datnog pritiska na životni standard građana i realnu
dine, a u odnosu na kraj godine 0,3%.
comparing to the last year ’s, still there is a visible
kupovnu moć u nastavku godine, uprkos očekivanom
The problem of rising inflation, which will make an
deterioration in credit quality. Loans classified in cat-
realnom ekonomskom rastu od 2%.
impact on Bosnia and Herzegovina economy this
egory A will reduce their share in total loans by 2%
year, along with a very slow recovery of the labor
compared to the same period of the last year, while
market and employment, will lead to additional pres-
relating to the end of 2010. the improvements have
Bankarski sektor u BiH
sure on living standards and real purchasing power in
been noted.
Za razliku od 2010. godine kada je BiH bankarski sek-
the remainder of the year, despite the expected real
Non-performing loans (categories of C-E) increased
tor ostvario negativan finansijski rezultat uzrokovan
economic growth of 2%.
its share by 4.6% compared to the first quarter of
smanjenjem ukupnih prihoda i povećanjem ukupnih
8
annual report 2011
2010 and compared to the end of the year by 0.3%.
9
godišnji izvještaj 2011
Novi talas krize i uticaj na BiH
annual report 2011
A new wave of crisis and its
impact on Bosnia and Herzegovina
kets, which will, in domestic terms, affect the availability of capital and increases in interest rates.
Kriza javnog duga evropskih zemalja koja je u 2010.
godini uzdrmala same temelje EU, prijeti da preraste
Debt crisis in European countries which in 2010
u novu globalnu ekonomsku krizu.
shook the very foundations of the EU, threatens to
Očekivanja da će domaća ekonomija ostati imuna na
grow into a new global economic crisis.
eskalaciju drugog talasa krize u potpunosti su nere-
Expectations that the domestic economy will remain
alna i neosnovana. Naime, pad tražnje na tradicion-
immune to the escalating crisis in the second wave
alnim izvoznim tržištima RS i BiH, kao što su Italija,
are completely unrealistic and unfounded. The fall in
Njemačka, zemlje CEFTA regiona, negativno će se
demand in traditional export markets of The Republic
reflektovati na domaći izvoz koji je, u prethodnom
of Srpska and Bosnia and Herzegovina, such as Italy,
periodu, bio motor ekonomskog oporavka i rasta.
Germany, the CEFTA region, will be reflected negatively on the domestic exports which, in the past, was
Osim toga, nizak nivo konkurentnosti privrede koja
the engine of economic recovery and growth. In addi-
je, da se podsjetimo najnekonkurentnija u regionu i
tion, the low competitiveness of the economy which,
nalazi se na 102. mjestu od ukupno 139. ekonomija,
to remind, is the least competitive in the region and
čini je posebno ranjivom na eksterne šokove.
is located at 102nd place of 139th economies, makes
Eventualni povratak krize dodatno će produbiti i
it particularly vulnerable to external shocks.
probleme visoke nazaposlenosti i permanentne nelikvidnosti realnog sektora. Tako su, prema nekim
Any repetition of the crisis will further deepen the
nezvaničnim procjenama, ukupna dugovanja real-
problem of high unemployment and permanent il-
nog sektora na nivou BiH dostigla nivo od preko 20
liquidity of the real sector. Thus, according to some
milijardi KM.
unofficial estimates, the total debt of the real sector
at the state level reached a level of over 20 billion
Globalna nestabilnost predstavlja stanje koje na po-
KM.
goduje investicijama. Naprotiv, destimuliše ih i prolongira za bolja vremena. U prethodnom periodu,
The global instability is a condition which is not con-
rast i razvoj domaće ekonomije, zahvaljujući izuzetno
ducive to investments. On the contrary, it discourag-
niskoj soptvenoj akumulaciji, u velikoj mjeri bazirao
es and prolongs investments for better times. In the
se na prilivu stranog kapitala, koji će, u uslovima es-
past, growth and development of domestic economy,
kalacije krize biti osjetno smanjen. Osim toga, potreba
thanks to extremely low accumulation of its own, was
za refinansiranjem ranijih dugova razvijenih ekonom-
largely based on the inflow of foreign capital, which,
ija stvoriće značajan pritisak na međunarodna finan-
in terms of escalation of the crisis would be signifi-
sijska tržišta što će se, u domaćim okvirima, odraziti
cantly reduced. In addition, the need for refinancing
na dostupnost kapitala i povećenje kamatnih stopa.
of previous debt of developed economies will create
considerable pressure on international financial mar-
10
11
annual report 2011
12
13
godišnji izvještaj 2011
annual report 2011
ORGANIZACIJA BANKE
BANK ORGANISATION
Vizija & misija
Vision & Mission
izovala poslovanje kroz optimalan broj oblasti/sektora, što je rezultovalo stabilnim osnovama za dalji
Key changes in the segment of the organization of
Vizija Banke je kontinuirano biti pouzdana i na-
razvoj poslovanja i realizaciju strategije.
The vision of the Bank is to be constantly reliable and
the bank implemented in 2010 are:
jprofitabilnija banka srednje veličine u Bosni i Her-
Ključne izmjene u segmentu organizacije Banke koje
the best profitable medium-sized bank in Bosnia and
• Re-established internal control functions through
cegovini.
su implementirane tokom 2010. godine su:
Herzegovina.
the Independent Department for the Internal Control
• Ponovo je uspostavljena funkcija interne kontrole
The vision of the Bank is to be reliable and best prof-
and Quality. Employees in this department have un-
Vizija Banke je da bude pouzdana i najprofitabilnija
kroz Samostalno odjeljenje za internu kontrolu i
itable medium-sized bank in the banking sector in
dergone numerous trainings and education.
banka srednje veličine u bankarskom sektoru u Bosni
kvalitet. Zaposleni u ovom Odjeljenju su prošli brojne
Bosnia and Herzegovina, to be present in the larg-
• Establishment of sector for support and business
i Hercegovini, prisutna u najvećim gradovima u zem-
obuke i edukacije
est cities in the country and focused on high qual-
monitoring, within which, nearly all back office func-
lji i fokusirana na visokokvalitetne proizvode i usluge
• Uspostavljen je Sektor za podršku i praćenje
ity products and services that fully meet the needs
tions are centralized and through which the bank
koje u potpunosti zadovoljavaju potrebe klijenata,
poslovanja, unutar koga su centraluzovane skoro
of clients, primarily residents and small and medium
branches became exclusively Selling locations.
primarno stanovništvo i malih i srednjih preduzeća.
sve back office funkcije i zahvaljujući kome su Filijale
enterprises. The mission of the Bank is distribution
• Advancement and development of the sector of the
Banke postale isključivo prodajna mjesta
of a large number of standard products through a
Legal and General Affairs.
Misija Banke je distribucija velikog broja standard-
• Unapređen je i razvijen Sektor pravnih i opštih
centralized system that is automated to the highest
• Strengthening of the risk management function in
nih proizvoda kroz centralizovan sistem koji je au-
poslova
extent possible.
the Bank.
tomatizovan do najveće moguće mjere.
• Ojačana je funkcija upravljanja rizicima u Banci
• Front office functions of the Bank have been mod-
• Modernizovane su i potrebama klijenata prilagođene
The bank will be known and recognized by the stand-
ernized and adapted to the needs of clients (Corpo-
Banka će biti poznata i prepoznata po standardnim
front office funkcije Banke (Sektor poslovanja sa
ard and simple products, the quality of service that is
rate, Retail Sector and Network Management, Bank
i jednostavnim proizvodima, kvalitetu usluge koja se
pravnim licima, Sektor Retail i upravljanje mrežom,
received, speed of service, accessibility, operational
Branches)
dobija za novac, brzini usluge, dostupnosti, transpar-
Filijale Banke)
transparency and simplicity in finding and reaching
• Segment of managing assets and liabilities of the
entnosti u operacijama i jednostavnosti da se nađe i
• Unapređen je segment upravljanja aktivom i
products and services of the bank.
Bank is improved through the establishment of ALM
dođe do njenih proizvoda i usluga.
pasivom Banke, kroz osnivanje ALM Odjeljenja
department
• Department of Business Intelligence is formed with-
sklopu Sektora za informacione tehnologije
The organization and the
organizational structure of the Bank
Budući da je dobra i adekvatna organizaciona struk-
Nova bank has recognized timely its chance on the
Organizational chart of the bank
Nova banka je na vrijeme prepoznala svoju šansu na
tura osnova za postizanje maksmalnih rezultata,
market and has taken action to improve and opti-
Good and adequate organizational structure is es-
tržištu, te preduzela aktivnosti na unapređenju i opti-
Banke će i dalje unapređivati i dalje razvijati svoju
mize its organizations, aware of the fact that the only
sential to attain maximum results, the bank will con-
mizaciji svoje organizacije, svjesna činjenice da samo
strukturu na sledećim osnovama:
good business organization can multiply results.
tinue to improve and further develop its own struc-
dobra organizacija poslova može multiplikovati re-
• Jasna podjela poslova i odgovornosti. Nespojivost
In this regard, the bank decided to use centralized
ture on the following basis:
zultate.
poslova.
organizational structure, based on the functional
• Clear division of tasks and responsibilities.
U tom smislu, Banka se opredjelila za centralizovanu
• Centralizacija.
collecting of tasks, on the one hand, and sufficiently
Incompatibility of the affairs.
organizacionu strukturu, zasnovanu na funkcional-
• Standardizacija.
flexible and elastic, on the other. In this way, the bank
• Centralization.
nom grupisanju poslova, s jedne strane, odnosno
• Automatizacija.
was able to achieve rationalization and organize its
• Standardization.
dovoljno fleksibilnu i elastičnu, s druge strane. Na
business through the optimal number of areas / sec-
• Automation.
ovaj način Banka je ostvarila racionalizaciju i organ-
tors, which resulted in the stable basis for further de-
• Formirano je Odjeljenje poslovne inteligencije u
Organizacija i organizaciona
struktura Banke
14
velopment and implementation of business strategy.
in the Department of The Information Technology
15
godišnji izvještaj 2011
annual report 2011
Organizaciona šema banke
16
Bank organizational structure
17
godišnji izvještaj 2011
annual report 2011
Radne biografije članova
Uprave Banke:
Professional resumes of the
members of the Management Board:
Milan Radović.
Milan Radovic.
Mr Milan Radović je rođen u Sarajevu 21.08.1974, gdje je završio osnovnu školu.
Mr. Milan Radovic was born in Sarajevo on 21.08.1974, where he finished elementary
Matematičku gimnaziju je pohađao u Sarajevu i
school. He attended high school of mathematics in Sarajevo and Belgrade. Faculty of
Beogradu. Studije Ekonomskog
fakulteta je završio u Banjoj Luci.
Economics Studies completed in Banja Luka.
Zvanje magistra ekonomskih nauka je stekao 12.02.2010. na Ekonomskom fakultetu u
Master ’s degree in economics was earned 12.02.2010.on Faculty of Economics in Sub-
Subotici, odbranivši tezu: „Strategijsko upravljanje rizikom bankarskih kredita“, sa pros-
otica, the thesis: “Strategic management of bank credit risk”, with 9.75 grade point
jekom ocjena 9,75.
average. Has extensive banking experience,worked in Agroprom Bank as head of IPT,
Posjeduje veliko bankarsko iskustvo. Radio je u Agroprom banci na mjestu šefa UPP-
while working in the Bank of Southeast Europe he performed the tasks of the Head of
a, u Banci Jugoistočne Evrope je obavljao poslove šefa kreditne službe, u Razvojnoj banci je bio raspoređen na
Credit Services, in the Development Bank he worked as the Director of Corporate Banking, in Nova Bank he was
mjesto direktora Direkcije za poslove sa privredom, u Novoj banci na mjesto zamjenika generalnog direktora
the Deputy General Manager of the bank, and currently in the same Bank (Nova Bank) is on the position of The
banke, a trenutno u istoj banci (Nova banka) obavlja dužnost generalnog direktora banke.
General Manager of the bank.
In the Magazine of the Association of Accountants and Auditors of Republic of Srpska “Finrar ” he published the
U časopisu Saveza računovođa i revizora RS „Finrar “ objavio je sledeće stručne i naučne radove: „Upravljanje
following professional and scientific papers: “Liquidity management in the banking sector” (2004), “The impact of
likvidnošću u banci“(2004), „Uticaj svijetske finansijske krize na bankarski sektor u RS“(2008), „Upravljanje kamat-
the world financial crisis on the banking sector in The Republic of Srpska” (2008), “Interest rate risk management”
nim rizikom“ (2010) i „Upravljanje rizikom kreditnog portfolija“.
(2010 ) and “Risk Management of loan portfolio.” He has received prestigious award for the best bank manager in
the 2009 - “Manager 2009”, organized by the Directorate of the Agency for selecting the best manager in Bosnia
Dobitnik je prestižne nagrade za najboljeg menadžera u bankarstvu 2009. godine –„Menadžer 2009“, u organi-
and Herzegovina, Southeast and Central Europe. The Nova Bank run by Mr. Radovic has been awarded by the
zaciji Direkcije Agencije za izbor najmenadžera BiH, Jugoistočne i Srednje Evrope. Nova banka kojom rukovodi
Republic of Srpska Chamber of Commerce the award for the best bank in the Republic of Srpska in 2009 and
mr Radović je od strane Privredne komore Republike Srpske nagrađena priznanjem za najbolju banku u Repub-
for 2010 the IDB of the Republic of Srpska awarded the Nova Bank for contribution to the development of the
lici Srpskoj u 2009. godini, a za 2010. godine je od strane IRB RS je nagrađena za doprinos u razvoju Repub-
Republic of Srpska, offering the greatest number of loans from this bank credit line. In addition to a significant
like Srpske, budući da je plasirala najviše kredita iz kreditne linije ove banke. Uz to značajan u potvrdu dobrog
confirmation of good corporate governance are the rewards “Good 2010” IFC and organizations: Mosaic and
korporativnog upravljanja predstavljaju i nagrade „Dobro 2010“ IFC i organizacija: Mozaik i Mašta za najbolje
Imagination of the best socially responsible company in Bosnia and Herzegovina the “Golden Share” of the Banja
društveno-odgovorno preduzeće u BiH i „Zlatna akcija“ Banjalučke berze za 2009. za najviše standarde korpora-
Luka Stock Exchange for 2009 for the highest standards of corporate governance. He speaks English language.
tivnog upravljanja. Govori engleski jezik.
18
Goran Avlijaš.
Goran Avlijas.
Goran Avlijaš je rođen u Sarajevu, 26.03.1955. godine, gdje je završio osnovnu i srednju
Goran Avlijas was born in Sarajevo, 26.03.1955. , where he finished elementary and high
školu, te Ekonomski fakultet i 1978. godine stekao diplomu diplomiranog ekonomiste.
school, and Faculty of Economics and in 1978 got his diploma of economics. During his
Tokom svog radnog vijeka je radio u velikom broju preduzeća, kao direktor i koja su
working life he worked in many companies as a director and in that period those com-
upravo u tom periodu iskazala najbolje rezultate u svom poslovanju. Radio je u Ener-
panies showed the best results in their business. He worked in Energoinvest Sarajevo,
goinvestu Sarajevo, Šipad export import Sarajevo (kao direktor finansijskog sektora),
Sarajevo Šipad export import (as director of the financial sector), Lanaco Belgrade (as
Lanaco Beograd (kao direktor). U Novoj banci radi od 1999. godine, gdje je počeo kao
director). In the Nova Bank he has worked since 1999. , where he started at the posi-
direktor Filijale Banja Luka, najuspješnije i najprofitabilnije filijale Banke. Od aprila 2010.
tion of Banja Luka Branch Manager, the most successful and most profitable branch
godine je član Uprave Banke i zamjenik direktora Banke.
of the Bank. Since April 2010. he has been a member of the Management Board and
U svom dosadašnjem radu je učestvovao na velikom broju seminara i radionica, te i sam
The Deputy Director of the Bank. His previous work experience includes participation at
bio predavač na mnogima. Govori ruski jezik.
numerous seminars and workshops, and many of those he attended as a speaker. He speaks Russian language.
19
godišnji izvještaj 2011
annual report 2011
Novislav Milaković.
Novislav Milaković je rođen u Banja Luci, 08.02.1970. godine, gdje je završio osnovnu
i srednju tehničku školu, te Elektrotehnički fakultet i gdje je 1998. godine stekao zvanje
diplomiranog inžinjera za informatiku i automatiku. Cijeli svoj radni vijek radi u bankarstvu i usko se specijalizovao za različite informacione sisteme koji se koriste u bankarstvu.
Radio je u Srpskoj državnoj banci (kao projektni programer u IT sektoru), Razvojnoj
banci Banja Luka (kao šef odjeljenja podrške u IT sektoru), Razvojnoj banci Jugoistočne
Evrope (kao šef odjeljenja podrške u IT sektoru), NLB Razvojnoj banci (kao pomoćnik
direktora Centra za Back Office poslove, te kao direktor Centra za Back Office poslove).
U Novoj banci je od 15.09.2010. godine i obavlja poslove izvršnog direktora za Back
Office poslove.
Novislav Milakovic.
Prisustvovao je velikom broju seminara i radionica iz oblasti bankarstva i informacionih sistema, seminara za
kartičarstvo, upravljanje kadrovima, programiranje i tjuniranje baza podataka. Posjeduje Oracle certifikat iz oblasti
tjuniranja baza podataka. Završio je napredne kurseve Microsoft alata I Microsoft Access baze podataka. Govori
engleski jezik.
performed the work of the Executive Director of Back Office operations. He attended numerous seminars and
Dragica Blagojević.
Dragica Blagojević je rođena u Kninu, u Republici Hrvatskoj, 23.08.1959. godine.
Ekonomski fakultet je završila u Banja 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 (kao viši refernet na poslovima platnog prometa sa inostranstvom, pa kasnije i kao šef platnog prometa sa instranstvom),
Banci Jugoistočne Evrope, Filijala Banja Luka (kao direktor sredstava i platnog prometa),
Razvojnoj banci Jugoistočne Evrope (kao direktor sektora poslova sa inostranstvom,
direktor sektora deviznih poslova, te kao direktor sektora novčanih sredstva), NLB Razvojnoj banci (kao direktor Centra za upravljanjesredstvima, te kao direktor Centra platni
sistemi). U Novoj banci je od početka 2011. Godine i obavlja funkciju izvršnog direktora
za Treasury i platne sisteme.
Učestvovala je u radu velikog broja konferencija, među kojima se izdvajaju: Seminari
u organizaciji USAID I GTZ Njemačka, seminari u ino bakama (Austrija-BAWAG banka
1998, Njemacka-LHB F/M-juni 1997, DEUTSCHE BANK F/M mart 2005), Međunarodna konferencija EX-IM banke
iz Washingtona 2003, Economist Conferences 2003- 2010, Treasury &Gloal payment Business Line NLB Grupe
2006-2010, te mnogim drugim.
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 worked in The Serbian State Bank (as project developer in
the IT sector), Development Bank of Banja Luka (as head of the support in the IT sector),
South East Europe Development Bank (as head of the support in the IT sector), NLB
Development Bank (as Assistant Director of the Center for Back Office operations, and
as Director of Back Office operations), He has been a member of the Nova Bank staff since15.09.2010. and has
workshops in the field of banking, information systems, payment card, personnel management, programming
and database tuning, and 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 Blagojevic.
Dragica Blagojevic was born in Knin in Croatia, 23.08.1959 she finished Faculty of Economics, in Banja Luka, in 1978, got diploma of the graduate in economics. All her working life she has spent in banking sector and earned extensive banking experience. She
worked in the Banja Luka Bank (as a senior officer related to payment transactions with
foreign countries, and later as head of the foreign payment transactions), In the Bank
of Southeast Europe she worked in Banja Luka branch office (as Director of Resources
and Payment Transactions), In Development Bank of South Eastern Europe ( as Director
of Foreign Affairs, Director of Foreign Exchange Affairs and as Director of Financial Resources), In the NLB Development Bank (as the director of the Managing funds center,
and as director of payment systems). In the Nova Bank she has worked since the beginning of the 2011 as The Executive Director of the Treasury, and Payment Systems. She
participated in the work of a large number of conferences, among which are: The seminars, organized by USAID
and GTZ Germany, seminars abroad (Austria BAWAG-Bank 1998, Germany-LHB F / M-June 1997, DEUTSCHE
BANK F / M March 2005) , International Conference of the EX-IM Bank in Washington in 2003, Economist Con-
Član je Americke trgovinske komore/Finance/Banking Committee pri Am-Cham 2003-2005, Odbora za devizno
trziste pri Udruženju banaka Republike Srpske 2003, Član savjeta Univeriteta 2006, Član Povremene Komisije UB
ferences from 2003 to 2010, Treasury & Global Payment Business Line NLB Group 2006-2010, and many others.
BIH za trziste novca 2007. Govori engleski jezik.
2003-2005, the Committee of Foreign Exchange Market at the Association of Serbian Banks 2003, Council Mem-
She is the Member of the American Chamber of Commerce / Finance / Banking Committee at the Am-Cham
ber of the university 2006, Member of the Temporary Committee Bosnia and Herzegovina for the money market
2007. Fluent in English.
20
21
godišnji izvještaj 2011
22
annual report 2011
Pomoćnici uprave
Administration Assistant
• Zora Dokić
• Zora Dokic
• Ostoja Popić
• Ostoja Popic
Sekretar Banke
Bank Secretary
• Ivana Ćeranić
• Ivana Ćeranic
Interni revizor
Internal Auditor
• Branka Štaka
• Branka Štaka
Sektori i samostalna odjeljenja Nove Banke
Nova Bank Departments and Independent Departments
• Dobrila Lovre, Direktor sektora za platne sisteme
• Dobrila Lovre, Director of Payment Systems
• Igor Jovičić, Direktor sektora Retail i upravljanje mrežom
• Igor Jovicic, Director of Retail and Network Management
• Rada Ković, Direktor sektora poslovanja sa pravnim licima
• Rada Kovic, Director of Corporate
• Mirko Antić, Direktor sektora za informacione tehnologije
• Mirko Antic, Director of Information Technology
• Gorana Zorić, Direktor sektora za finansije i računovodstvo
• Gorana Zoric, Director of Finance and Accounting
• Darija Brkić Smiljanić, Direktor sektora za upravljanje rizicima
• Darija Brkić Smiljanic, Director of Risk Management
• Jasna Zrilić, Direktor sektora za sredstava
• Jasna Zrilic, Director of resources
• Milan Kudra, Direktor sektora pravnih i opštih poslova
• Milan Kudra, Director of Legal and General Affairs
• Gordana Dubinović, Direktor Sektora za podršku i praćenje poslovanja
• Gordana Dubinovic, Director of Support and Business monitoring
• Vidosava Pejić, Rukovodilac samostalnog odjeljenja za internu kontrolu i kvalitet
• Vidosava Pejic, Head of Independent Departments for Internal Control and Quality
• Milanko Jević, Rukovodilac samostalnog odjeljenja za upravljanje ljudskim resursima
• Milanko Jevic, Head of independent department of Human Resource Management
• Zoran Skvarica, Rukovodilac samostalnog odjeljenja za usklađenost
• Zoran Skvarica, Head of Department for an independent compliance
Filijale Nove Banke
Nova Bank Branch
• Filijala Bijeljina, Direktor Filijale, Goran Lalić
• Bijeljina Branch, Branch Manager, Goran Lalic
• Filijala Banja Luka, Direktor Filijale, Mladen Trninić
• Branch office Banja Luka, Head of the Branch, Mladen Trninic
• Filijala Brčko, Direktor Filijale, Anka Bulatović
• Brcko Branch, Branch Manager, Anka Bulatovic
• Filijala Zvornik, Direktor Filijale, Brankica Risović
• Zvornik Branch, Branch Manager, Brankica Risovic
• Filijala Doboj, Direktor Filijale, Miodrag Mišić
• Doboj Branch, Branch Manager, Miodrag Misic
• Filijala Istočno Sarajevo, Direktor Filijale, Milinko Lalović
• Branch of East Sarajevo, Branch Manager, Milinko Lalovic
• Filijala Sarajevo, Direktor Filijale, Goran Kovačević
• Sarajevo Branch, Branch Manager, Goran Kovacevic
• Filijala Foča, Direktor Filijale, Milada Simić
• Foca Branch, Branch Manager, Milada Simic
• Filijala Trebinje, Direktor Filijale, Obrad Zelenović
• Trebinje Branch, Branch Manager, Obrad Zelenovic
• Filijala Ljubuški, Direktor Filijale, Tomo Grbavac
• Ljubuški Branch, Branch Manager, Tomo Grbavac
• Filijala Broker Nova, Direktor Filijale, Boris Kačavenda
• New Branch Broker, Branch Manager, Boris Kacavenda
23
godišnji izvještaj 2011
Ljudski resursi Banke
annual report 2011
Human Resources Bank
Kvalifikaciona struktura
Mr. VSS VŠS SSS KV NSS UKUPNO
Osnovni faktori na kojima se zasniva kontinuirani razvoj i napredak banke su posvećenost, profesionalizam i produktivnost svih radnika Banke. U 2010 go-
9
251 55
99
0
0
The main factors on which is based The constant de-
414
Kvalifikaciona struktura
dini, politika upravljanja ljudskim resursima Banke je
Magistar
bila usmjerena ka razvoju stimulativnog i poželjnog
radnog okruženja, koji razvija visok nivo produk-
Visoka
stručna sprema
tivnosti i efektivnosti radnika Banke kroz izražene
procese motivacije i jačanja profesionalnih vještina
svih zaposlenih radnika.
Viša
školska sprema
U tom smilu, osnovne karakteristike politike upravl-
Srednja
stručna sprema
velopment and progress of the bank depends on its
Qualification structure
Master.
9
University College High
No
degree
degree School Elementary Education TOTAL
251
55
99
0
0
414
main factors, which are following ones: commitment,
professionalism and productivity of all employees
of the Bank. In 2010, human resource management
policies of the Bank were aimed at the development
of stimulating and desirable working environment,
which develops a high level of productivity and effectiveness of Bank staff expressed through the processes of motivation and strengthening the professional skills of all employees.
janja ljudskih resursa u 2010. godini su
• Racionalizacija broja zaposlenih
In that context, the basic characteristics of human
• Povećanje instruktivnih i kontrolnih funkcija kroz
Slično kao i prethodnih nekoliko godina, prema pol-
resource management policy in 2010 are:
jačanje onoga dijela Banke koji spada u Centralu
noj strukturi 70% radnika Banke su žene, a prosječna
• Rationalization of the number of employees
Similar to previous years, the gender structure of the
• Povećanje broja zaposlenih čija zarada zavisi od
starost zaposlenih je 38,4 godine, što znači da je
• Increasing the instructional and supervisory
Bank, 70% of workers are women, and the average
pojedinačne efikasnosti radnika
Banka u najboljim godinama.
functions through strengthening that part of the
age of employees is 38.4 years, which means that the
Bank which is the part of the headquarters.
Bank is in the prime.
• Naglašena prodajna radna orijentacija i atmosfere,
u Banci u cjelini
Efikasnost, posmatrana kroz dobit po zaposlenom
• Increase the number of employees whose earnings
• Kontinuirana edukcija i razvoj fer i korektne radne
iznosi 20,79 hiljada KM.
depend on the efficiency of individual workers
Efficiency, observed in profit per employee was
• Emphasized sales orientation and working
20.790KM.
atmosfere, te jačanje timskog duha i percepije Banke
kao svoje druge kuće
Broj zaposlenih na 31.12.2010. godine je 414.
Motivacija za rad zaposlenih je koncipirana na os-
atmosphere in the Bank as a whole
novu ostvarenja planova koje su postavljeni filijalama
• Continuing education and development of the fair
i drugim organizacionim dijelovima.
working environment, and strengthening the team
spirit and perception of the Bank as its second home
U toku godine, u dva različita perioda, je izvršeno
anketno istraživanje (na osnovu internog znanja i
Number of employees was 414 on the day
vlastitim sredstvima) nivoa zadovoljstva raznim as-
31.12.2010.
pektima rada u Banci i potencijalne fluktuacije.
Rezultati ankete, koji su pokazali da je Banka viđena
kao veoma poželjan poslodavacm su prezentovani
Upravi Banke, što je pak, imalo odraza na uvođenje
zarada prema radu i efikasnosti, u dijelu Banke.
24
The motivation for employees is based on the
realization of plans which are presented to branches
and other organizational units.
During the year, in two different periods, a survey
carried out (based on internal knowledge and own
resources) the level of satisfaction with various aspects of the Bank and potential fluctuations. The
survey results, which showed that the Bank is seen
as highly desirable employer were presented to the
Management Board, which in turn, had an effect on
the introduction of wage work according to efficiency, within the Bank.
25
godišnji izvještaj 2011
Obučavanje
je
annual report 2011
realizovano
prema
iskazanim
Training was conducted according to the expressed
tekućim potrebama. Tokom 2010. godine Banke je
current needs.
organizovala 10 internih edukacija kojima je prisus-
In 2010 the Bank organized 10 internal trainings
tvovalo 787 polaznika.
which were attended by 787 participants.
Najveći dio ovih obuka se odnosio na bezbjednost
Most of these trainings related to the safety of work
rada i poslovanja, kao što su: zaštita na radu, zaštita
and business, such as occupational safety, fire pro-
od požara; sprečavanje pranja novca i finansiranje
tection, prevention of money laundering and financ-
terorističkih aktivnosti.
ing terrorist activities.
Part of the training included the sales staff in the
Dio obuka je obuhvatio prodajno osoblje u sklopu
bank, emphasizing the sales orientation and goals
naglašene prodajne orijentacije Banke i ciljeva koji su
which are in that sense set from the Management
u tom smislu postavljeni od Uprave Banke.
Board.
Eksternih edukacija je bilo 19 a polaznika ukupno 21.
Number of the External Education Training was 19
and total participants 21.
Ovome treba dodati i brojne, dnevne, transfere znan-
We should mention a number of daily transfers of
ja sa jednog na drugog saradnika, naročito kada su u
knowledge from one to another user, especially when
pitanju interne promjene sa jednog na drugo radno
it comes to internal changes from one to another po-
mjesto ili kada se neki poslovi ili IT aplikacije »pri-
sition or when a business or IT application “adds to”
dodaju« nekom radnom mjestu. Taj vid obučavanja
a place of business. This type of training is based on
je zasnovan na organizaciji transfera od strane nepo-
the organization of the transfer by indirect supervi-
srednih rukovodilaca i na vrlo pozitivnoj klimi među
sors and positive climate among employees who are
zaposlenima koji su skoro uvijek spremno prenose
always ready to transmit knowledge to others making
znanja na druge i to je ono što predstavlja poseban
that, in so many ways, a special quality of the Bank.
kvalitet Banke.
26
27
godišnji izvještaj 2011
Infrastruktura
annual report 2011
vrše prikupljanje podataka i svih izvora u banci, nji-
Infrastructure
In terms of technology business intelligence systems
perform data collection from all the sources in the
hovu obradu i distribuciju krajnim korisnicima. Data
U cilju konstantnog unapređenja poslovanja Banke,
warehouse baza podata i analitički procesi (OLAP)
Due to the constant wish for improvement of the
bank, processing and distribution to end-users. Data
te pojednostavljivanja usluga za krajnje korisnike,
čine informacionu osnovu za primenu poslovne in-
Bank, and simplifying services for its customers, the
warehouse database data and analytical processes
Banka je tokom 2010. godine u značajnoj mjeri izm-
teligencije. Data mining i otkrivanje znanja je takođe
Bank in 2010 significantly changed and improved in-
(OLAP) make informational base for the application
jenila i unaprijedila infrastrukturu svog poslovanja.
važan segment poslovne inteligencije i bavi se kom-
frastructure of its business.
of business intelligence. Data mining and knowledge
U cilju provođenja nove strategije, te podjele poslova
pleksnim statističkim analizama, otkrivanjem ‘’skrive-
i funkcija u Banci na front i back funkcije , sredinom
nih’’ veza među podacima I predviđanjem trendova
In order to implement the new strategy, the division
intelligence and it deals with complex statistical anal-
godine je formiran Sektor za podršku i praćenje
ponašanja poslovnog sistema. Značajan doprinos
of tasks and functions within the Bank to the front
ysis, discovering ”hidden” links between data and
poslovanja.
sistema poslovne inteligencije je proces integracije i
and back office. By the middle of the year sector was
prediction of behavior trends of the business system.
automatizacije izveštavanja u banci.
formed to support and monitor the business.
An important contribution of business intelligence is
discovery is also an important segment of business
the process of the integration and automation of the
Centralizacijom određenih funkcija pored toga što je
postignuta bolja kontrola, imala je za posledicu u
Centralization of certain functions, in addition to the
racionalizacije, jer je omogućila većem broju zapos-
fact that better control is achieved, had the effect of
lenih da obavlja front funkcije i bude primarno usm-
rationalization, because it enabled a larger number
jeren na zadovoljavanje potreba klijenata.
of employees to perform front office functions and
reporting within the bank.
to be primarily focused on meeting the needs of the
28
S druge strane pak, a u skladu sa savremenim ten-
clients.
dencijama u informatici i bankarstvu, Nova banka je
On the other hand, in line with the contemporary
formirala odeljenje poslovne inteligencije. Poslovna
trends in IT and banking, Nova Bank has formed a
inteligencija (BI, Business Intelligence) predstavlja
new division of business intelligence. Business Intel-
oblast u okviru i informacionih tehnologija čiji je os-
ligence (BI, Business Intelligence) is the area within in-
novni cilj da sve podatke i informacije u okviru or-
formation technology division and whose main goal
ganizacije stavi u službu donešenja odluka. Rešenja
is that all data and information within the organi-
sistema poslovne inteligencije za potrebe banke
zation is put in the service of the decision-making.
treba da obezbjede donosiocima odluka iz svih
Business intelligence solutions for the banks should
poslovnih segmenata banke mogućnost upravljanja
provide the ability to manage the exploitation of
i eksploatisanja informacionog potencijala, a sve u
information resources to decision makers from all
cilju rješavanja poslovih problema i donošenja pra-
business segments of the bank, all in order to solve
vovremenih odluka. Poslovna inteligencija pokriva
business problems and make timely decisions. Busi-
mnoge oblasti poslovanje banke, a među najvažnijim
ness intelligence covers many areas of the bank, and
su: Upravljanje odnosima sa klijentima (CRM), Uprav-
among the most important ones are the following:
ljanje performansom (PM), Upravljanje rizicima (RM),
customer relationship management (CRM), perfor-
Upravljanje aktivom i pasivom (ALM), Usklađivanje
mance management (PM), Risk Management (RM),
sa regulativom i standardima (Compliance). U
Asset and Liability Management (ALM), Compli-
tehnološkom smislu sistemi poslovne inteligencije
ance with regulations and standards (Compliance).
29
annual report 2011
Budućnost pripada onima koji vjeruju u ljepotu
svojih snova.
Čini se da je za uspijeh potrebno znanje, rad,
posvećenost i upornost da u tome nema nikakve magije, ali sa zvjezdanom prašinom
neke stvari postaju vrijednije.
“Hvala prošlosti, idemo dalje”.
* New Moment New Ideas Company
BiH/ Y&R Brands
The future belongs to those who believe in the beauty
of their dreams.
It seems that the prerequisite for the success is
knowledge, work, dedication and perseverance,
and that in fact there is no magic in it, but when
covered with stardust some things become more
valuable.
“Our thanks to the past, we go further”.
* New Moment New Ideas Company
Bosnia and Herzegovina/ Y&R Brands
30
31
godišnji izvještaj 2011
annual report 2011
KORPORATIVNO UPRAVLJANJE
I DRUŠTVENA ODGOVORNOST
CORPORATE GOVERNANCE
AND SOCIAL RESPONSIBILITY
Korporativno upravljanje
Corporate Governance
akcionarskom društvu. Nosioci interesa u Novoj ban-
3. Equitable Treatment of Shareholders
4. The role of stakeholders - stakeholders in corpo-
ci su postojeći i potencijalni akcionari, kreditori, povKorporativni identitet Nove banke je stabilan,
jerioci, zaposleni, Uprava, Nadzorni odbor i država.
Corporate identity of the Nova Bank is stable, partial-
rate governance
djelimično izgrađen, te mu u periodu od narednih
Poštovanjem
Bankom,
ly built, and in the period of the next few years sig-
5. Disclosure and transparency of information
nekoliko godina predstoje značajni izazovi koje je
poboljšava se konkurentna sposobnost društva, os-
nificant challenges lie ahead, challenges which need
6. The role and responsibilities of the board.
potrebno iskoristiti u cilju izgradnje što pozitivnijeg
tvaruju se povoljniji uslovi za investicionu aktivnost,
to be used in order to achieve a more positive image
imidža i reputacije, ali i u cilju učvršćenja brenda.
te omogućava efikasnije funkcionisanje finansijskih
and reputation, but also to consolidate the brand.
Najveća vrijednost korporativnog identiteta prije sve-
tržišta. Standardi upravljanja Bankom utvrđeni su na
The maximum value of corporate identity lies pri-
ga leži u korporativnom upravljanju, prepoznatom
bazi sledećih principa korporativnog upravljanja:
marily in corporate governance, recognized on the
na tržištu kao napredan i standardizovan sistem
1. Osiguravanje osnova za efikasnu primjenu prin-
market as a progressive and standardized manage-
Nova Bank orientation towards corporate social re-
menadžmenta i sistem standarda kvaliteta (Nova
cipa upravljanja akcionarskim društvima
ment system and also a system of quality standards
sponsibility so far has been more reactive than pro-
banka je odlikovana i Nagradom za društveno odgo-
2. Prava akcionara i ključne vlasničke funkcije
( Nova Bank was awarded the prize for socially re-
active, with a focus on social benefits. The Bank as-
vorno upravljanje u kategoriji Korporativnog uprav-
3. Ravnopravan tretman akcionara
sponsible management in the category of corporate
sists the community in which it operates, primarily
ljanja, kao banka sa najboljim standardima korpo-
4. Uloga zainteresovanih strana - nosilaca interesa u
governance, as the bank with the best standards of
through donations to vulnerable groups (children
rativnog upravljanja). Potrebno je zadržati strateško
upravljanju akcionarskim društvima
corporate governance). It is necessary to maintain a
with special needs, poor) and young talent (the
opredeljenje za centralizovanim, unificiranim i stand-
5. Objavljivanje i javnost informacija
strategic commitment to a centralized, unified and
achievements of science, sports, education).
ardizovanim sistemom.
6. Uloga i odgovornosti odbora.
standardized system.
Korporativna društvena odgovornost
i etika
Nova Bank in 2007 adopted its own standards of
standarda
upravljanja
Corporate social responsibility
and ethics
corporate governance by which it has established
function mechanisms and ways of protecting the in-
Orijentacija
korporativnoj
terests of the mutual relations of various stakehold-
društvenoj odgovornosti do sada je bila više reak-
Nove
banke
prema
ers in the joint stock company. Stakeholders in the
tivna nego proaktivna, sa fokusom na socijalna da-
Nova Bank are the existing and potential sharehold-
vanja. Banka pomaže zajednicu u kojoj posluje, prije
ers, creditors, employees, the Management Board,
svega putem donacija socijalno ugroženim grupama
Supervisory Board and the state.
(djeca sa posebnim potrebama, siromašni) i mladim
By respecting the bank governance standard, the
talentima (dostignuća iz oblasti nauke, sporta, obra-
competitiveness of companies is improved, favorable
zovanja).
conditions for investment activity are realized, and
more efficient functioning of financial markets is enabled. Standards of the Bank are determined on the
basis of the following principles of corporate govern-
Nova banka je još 2007. godine usvojila svoje standarde korporativnog upravljanja kojim je detaljnije
utvrdila mehanizme funkcionisanja i zaštite interesa u
međusobnim odnosima različitih nosilaca interesa u
32
ance:
1. Providing a basis for effective application of principles of corporate governance
2. The rights of shareholders and key ownership
functions
33
godišnji izvještaj 2011
Izvještaj o radu Nadzornog odbora
Banke u 2010. godini
annual report 2011
• Izvještaj o radu Odjeljenja interne revizije i izvršenim
revizijama
Report on the activities of the
Supervisory Board for 2010
formed audits
• Report on the financial operations of the Bank
• Izvještaj o finansijskom poslovanju Banke
OSNOVNE INFORMACIJE:
• Zapisnike Agencije za bankarstvo Republike Srpske
GENERAL INFORMATION:
• Records of the Banking Agency of the Republic of
Nadzorni odbor Nove banke AD Banja Luka je u
o izvršenim on-site kontrolama
Supervisory Board of Nova Bank AD Banja Luka in
Srpska about performed on-site examinations
2010.godini održano
• 8 redovnih sjednica
2010 held
Akti poslovne politike Banke:
• 18 vanrednih/elektronskih sjednica
• 8 regularly scheduled meetings
Acts of the Bank’s business policy:
• 18 emergency / electronic session
na kojima je razmatrao pitanja iz svoje nadležnosti,
Veliki dio aktivnosti u radu Nadzornog odbora bio je
at which examined the issues within its purview, and
Much of the activity of the Supervisory Board was
te donosio potrebne odluke i zaključke.
usmjeren na donošenja akata poslovne politike koji
brought the necessary decisions and conclusions.
directed to making business policy acts under the au-
Nadzorni odbor Banke je tokom 2010.godine radio
su u nadležnosti Odbora, i to:
during 2010 Supervisory Board was working in the
thority of the Board, as follows:
u izmjenjenom sastavu, u skladu sa odlukama sa XVII
• Plan za održavanje adekvatnog kapitala
altered composition, in accordance with the deci-
• Plan to maintain adequate capital
redovne sjednice Skupštine akcionara, a kako slijedi:
• Politika za identifikaciju i evidentiranje lica poveza-
sions of the seventeenth regular session of the As-
• Policy for identification and registration of persons
• Goran Radanović, predsjednik Nadzornog odbora
nih sa Bankom i o međusobno povezanim licima, kli-
sembly of Shareholders, as follows:
connected with the Bank and interconnected entities,
• Leon Batagelj, zamjenik predsjednika Nadzornog
jentima Banke
• Goran Radanović, President
clients of the Bank
odbora
• Politika za upravljanje operativnim rizikom
• Leon Batagelj, Deputy President
• policy for operational risk management
• Grega Kukec, član
• Politika obračuna i naplate kamata
• Grega Kukec, Member
• billing policy interest
• Jeremy Denton-Clark, član
• Politika obezbjeđenja plasmana
• Jeremy Denton-Clark, a member of
• Security Policy loans
• Slobodan Ćurčić, član
• Politika kreditiranja klijenata Banke
• Slobodan Curcic on, a member of
• Policy on lending to bank’s clients
Prisustvo članova Nadzornog odbora sjednicama je
• Politika upravljanja rizikom likvidnosti
The presence of the members of the Supervisory
• Liquidity risk management policy
zadovoljavajuće, tako da nije bilo odlaganja sjednica
• Program upravljanja rizikom likvidnosti
Board at the meetings was satisfactory, so there was
• Liquidity risk management program
zbog nedostatka kvoruma. U svim slučajevima od-
• Program upravljanja deviznim rizikom
no delay due to lack of quorum. In all cases, decisions
• Foreign Exchange Risk Management Program
luke su donesene jednoglasno.
• Politika upravljanja deviznim rizikom
are taken unanimously.
• Foreign Exchange Risk Management Policy
O radu Nadzornog odbora u 2010. godini uredno su
• Politika upravljanja rizicima
Records were continuously conducted concerning
• Risk Management Policy
vođeni zapisnici.
• Politika o sticanju i postupanju sa stečenom materi-
the work of Supervisory Board in 2010
• Policy on acquisition and disposal of acquired material and financial assets
jalnom i finansijskom aktivom
34
• Report of the Internal Audit Department and per-
Nadzorni odbor Banke je tokom 2010.godine kon-
• Politika klasifikacije aktive izložene kreditnom riziku
Supervisory Board was continually reviewed dur-
• Policy of classification of assets exposed to
tinuirano razmatrao:
• Politika odobravanja kredita radnicima Banke
ing 2010:
credit risk
• Izvještaj o radu ALCO-a, (Odbor za upravljanje ak-
• Program upravljanja kreditnim rizikom za corporate
• Report of the ALCO, (Committee for managing As-
• Policy of lending to the staff members
tivom i pasivom Banke)
klijente
sets and Liabilities of the Bank)
• Credit risk management program for corporate cli-
• Izvještaj o sprovedenim stress testovima
• Odluka o nivou rizika prihvatljivog za Banku
• Report on stress tests conducted
ents
• Izvještaj o stanju IT-a Banke
• Etički kodeks
• Report on the Bank’s IT
• The decision about the level of risk acceptable to
• Izvještaj o stanju i aktivnostima na naplati spornih
• Poslovnik o radu Nadzornog odbora Banke
• Report on the state and activities concerning billing
the Bank
plasmana
• Poslovnik o radu Uprave Banke
disputes
• Code of Ethics
• Izvještaj o aktivnostima i mjerama koje je preduzeo
• Report on the activities and measures taken by the
• Rules of Procedure of the Supervisory Board
Odbor za upravljanje troškovima
Committee on cost management
• Rules of Procedure of the Bank
35
godišnji izvještaj 2011
Skupština akcionara Banke:
annual report 2011
• Kvartalni izvještaji o radu Odjeljenja interne revizije
Shareholders’ Assembly:
• The work plan of the Department of internal audit
for 2010.
• Preporuke interne revizije utvrđene prilikom datih
Nadzorni odbor Banke je tokom 2010.godine zaka-
revizija
Supervisory Board during 2010 scheduled eight-
• Quarterly reports of the work of Internal Audit De-
zao XVIII redovnu sjednicu Skupštine akcionara
• Izvještaji o aktivnostima i stanju u oblasti usklađenosti
eenth regular session of the Assembly of the Share-
partment
Banke, koja je održana 17.05.2010.godine, na kojoj
i bezbjednosti
holders of the Bank, which was held 17.05.2010 and
• Internal audit recommendations identified during
su po utvrđenom prijedlogu Nadzornog odbora us-
• Izvještaji o aktivnostima sistema interne kontrole
on which, by the motion determined by the Super-
the audit given
vojene odluke o XIV emisiji akcija na osnovu podjele
• Izvještaj eksternog revizora Ernst&Yong o reviziji
visory Board the decision was adopted concerning
• Reports about the activities and situation in the
akcija, te o XV emisiji akcija iz neraspoređene dobiti,
finansijskih izvještaja Banke za 2009. godinu
fourteenth issue of shares based on distribution of
area of compliance and security
čime je povećan akcionarski kapital Banke.
• Izvještaji o finansijskom poslovanju Banke u 2010.
shares, and on the fifteenth issue of shares from re-
• Reports about the activities of internal control
Nakon odluke o XIV i XV emisij akcija akcionarski ka-
godini - kvartalni i polugodišnji
tained earnings, thus increasing shareholders’ equity.
• Report of external auditor Ernst & Yong concerning
pital Banke iznosi 63.145.754,00 KM (i to 63.145.754
• Ponude za izbor eksternog revizora za reviziju fi-
Following the decision of the fourteenth and fif-
the audit of financial statements of the Bank for 2009.
običnih akcija nominalne vrijednosti 1,00 KM). Pred-
nansijskih izvještaja Banke za 2010. godinu
teenth issue of shares, share capital amounts to
• Reports concerning the financial operations of the
metne emisije su upisane u Registar emitenata kod
• Zapisnici i rješenja Agencije za bankarstvo Repub-
63,145,754.00 KM (and to 63,145,754 regular shares
Bank in 2010 - the quarterly and semiannual
Komisije za hartije od vrijednosti Republike Srpske i
like Srpske, po osnovu sveobuhvatne kontrole i cil-
of nominal value 1.00 KM). The issue entered in the
• Tenders for the selection of external auditors to au-
registar Osnovnog suda u Banja Luci.
janih kontrola poslovanja Banke.
Registry of Issuers of the Securities Commission of
dit financial statements of the Bank in 2010.
the Republic of Srpska and at the register of the Basic
• Minutes and decisions of the Banking Agency of the
Court in Banja Luka.
Republic of Srpska on the basis of the comprehensive
Izvještaj o radu Odbora za reviziju
u 2010. godini
Odbor za reviziju je jednoglasno odlučivao o pitanjima koje je razmatrao, a o radu Odbora i pitanjima
koje je Odbor razmatrao uredno su vođeni zapisnici.
Report on the activities of the
Audit Committee for 2010
control and targeted control of the Bank.
• The Audit Committee was deciding unanimously
Odbor za reviziju Banke je tokom 2010. Godine radio
Sjednicama Odbora za reviziju redovno je prisustvo-
u neizmjenjenom sastavu u odnosu na prethodnu
vao najmanje jedan član Uprave Banke.
godinu, odnosno:
Prisustvo članova Odbora za reviziju sjednicama je
Audit Committee of the bank during 2010 worked
1. Mr. Vlado Vasiljević, predsjednik
zadovoljavajuće, tako da nije bilo odlaganja sjednica
in unmodified composition compared to the previ-
2. Prof.dr. Branko Krsmanović, član
zbog nedostatka kvoruma.
ous year:
The sessions of the Audit Committee were regularly
3. Zdenko Sivrić, član
1. Mr. Vlado Vasiljevic, President
attended by at least one member of the Bank.
4. Goran Marković, član
2. Professor Branko Krsmanovic, Member
The presence of the members of the Audit Commit-
5. Doc.dr. Slobodan Lukić, član.
3. Zdenko Sivrić, Member
tee on the meetings was satisfactory, so there was no
4. Goran Markovic, member
delay due to lack of quorum.
U toku 2010.godine Odbor za reviziju održao je tri
about the issues examined, about the Committee
and the issues that the Committee considered the
minutes are properly guided.
5. Ph.D. Slobodan Lukic, member.
redovne sjednice, na kojima je razmatrao sva pitanja
iz svoje nadležnosti i donosio potrebne zaključke i
In the course of 2010 the Audit Committee held
preporuke.
three regular sessions, on which considered all the
matters within its jurisdiction and made the neces-
36
Naime, na sjednicama Odbora za reviziju
sary conclusions and recommendations.
razmatrani su:
That is, on the meetings of the Audit Committee fur-
• Plan rada Odjeljenja interne revizije za 2010. godinu
ther issues were discussed:
37
godišnji izvještaj 2011
annual report 2011
Korporativna Filantropija
Corporate Philanthropy
• Nova Bank received the award for the best socially
responsible company in Bosnia and Herzegovina in
• Nova banka je dobila nagradu za najbolje društveno
Nova banka se svjesno i strateški opredjelila za
odgovorno preduzeće u Bosni i Hercegovini za 2010.
Nova Bank consciously and strategically opted for a
2010 from the IFC, the “Mosaic” Foundation and the
društveno-odgovorno upravljanje, nastojeći da na
godinu od strane IFC, Fondacije „Mozaik“ i Agencije
socially-responsible management, trying in that way
“Imagination” agency.
taj način doprinese ekonomskom razvoju, razvoju
„Mašta“;
to contribute to economic development, developing
• From the Banja Luka Stock Exchange “ golden
standarda zaposlenih, zajednice i društva uopšte.
• „Zlatna akcija“ Banjalučke berze hartija od vrijed-
standards of employees, community and society in
share”, for the best result in the research of the
Vrlo važan element društveno-odgovornog
nosti za 2010. godinu za najbolji rezultat u istraživanju
general. An important element of social responsibil-
achieved level of corporate governance.
ravljanja predstavlja i korporativna filantropija, kojoj
o dostignutom nivou korporativnog upravljanja.
ity is the management and corporate philanthropy,
• Director of the Nova Bank, Milan Radovic was
Banka poklanja značajan obim svoje pažnje.
• Direktor Nove banke, mr Milan Radović nagrađen
to which the Bank gives its attention to a significant
awarded and recognized as “the best manager in
Banka nije svoj fokus usmjerila na pomoć samo jed-
je priznanjem „Najmenadžer 2010“ u organizaciji
extent.
2010”, the award giving organized by the daily news-
nom segmentu društva, već je nastojala da podrži i
Dnevnog lista „Fokus“. Ova nagrada je specifična po
The Bank did not direct its focus on using just one
paper “Focus” This award is specific because it was
unaprijedi više oblasti od društvenog značaja.
tome što je dodeljuju čitaoci i tim više predstavlja
segment of society, but sought to support and im-
assigned from the readers and so even more signifi-
značajno priznanje za rad g. mr Milana Radovića, ali
prove several areas of social significance.
cant recognition for the work of Mr. M. Milan Radovic
up-
and also for the Nova Bank.
U prvom redu ovdje se misli na obrazovne ustanove,
i Novu banku čiji je on lider.
budući da se u našoj instituciji izuzetno cijeni vrijed-
• Investiciono-razvojna banka je nagradila Novu
Primarily, these relate to educational institutions,
• Investment and Development Bank awarded Nova
nost znanja i obrazovanja, u smislu da ono predstav-
banku 2010. godine Priznanjem za doprinos razvoju
since our institution highly appreciates the value of
Bank in 2010 with the Recognition for its contribu-
lja jedan od najvažnijih faktora društvenog razvoja.
Republike Srpske.Budući da je plasirala najviše kredi-
knowledge and education, in a sense that it repre-
tion to the development of the Republic of Srpska.
Uz to Banka značajnim iznosom sredstva podržava
ta iz kreditne linije IRB RS.
sents one of the most important factors of social de-
Since the most loans from a credit line of the IDB
i ostale segmente društva donirajući nevladine in-
• Prvo mjesto u izboru za najbolji portal u organi-
velopment. In addition, the Bank supports with sig-
were given by Nova Bank .
stitucije, neprofitna udruženja građana, fondacije ili
zacija časopisa Mobil info za 2010. godinu.
nificant amount of funding other segments of society
• First place in the contest for the best portal in 2010
učešćem u humantiarnim akcijama po različitom os-
by donations for the non-governmental institutions,
organized by the Mobil info magazine.
novu.
the non-profit organization, foundation, or participating in humanitarian actions on different grounds.
Nova banka će i u budućnosti nastaviti da razvija
strategiju, koja se odnosi na ovaj segment društveno-
Nova Bank will continue in the future to develop a
odgovornog upravljanja, kako bi dala još veći dopri-
strategy, which refers to this segment of socially re-
nos razvoju društva i pomogla da se poboljša život
sponsible management, to give even greater contri-
naše zajednice u cjelini.
bution to society and help the improvement of the
Nagrade Nove banke U 2010. godini
life of our community as a whole.
Nova Bank awards in 2010
Nova banka je nastavivši trend rasta i razvoja ostvarila veoma dobar rezultat poslovanja i u protekloj godini. Sljedeće nagrade dodjeljene našoj Banci
za 2010. godinu predstavljaju samo potvrdu tih ostvarenih rezultata:
38
Nova Bank, by continuing its trend of growth and
development achieved a very good business results
in the last year. The following prizes awarded to our
Bank in 2010 represent only a confirmation of the
results achieved:
39
godišnji izvještaj 2011
annual report 2011
ISO 9001: 2008 u Novoj banci AD
Banja Luka
namjeravanih izlaza i ciljeva, a odnose se na kvalitet
posmatranog objekta i na one performanse koje su
ISO 9001: 2008 in Nova Bank
AD Banja Luka
od značaja za posmatrani objekat. S druge strane,
the observed object and the performance features
that are important for the observed object. On the
korištenjem
nepostojanjem parametara i indikatora kvaliteta kao
The process approach to the organization using dif-
other hand, the lack of parameters and quality indi-
različitih instrumenata operativnog i strategijskog
dokaza o postizanju rezultata, sistem rizikuje da pre-
ferent instruments of the operating and strategic
cators as evidence of achieving results, the system
upravljanja, menadžment Nove Banke je efikasno
vidi neophodna područja za unapređenje.
management, management of the Nova Bank effec-
fails to predict risk areas for improvement.
Procesni
pristup
organizovanja
sa
primjenio u prilagođavanju unutrašnjim i vanjskim
tively applied in adjusting the internal and external
promjenama, ujedno povećavajući efektivnost samih
Jedan od specifičnih zadataka naše bankarske teorije
changes, also increasing the effectiveness of the pro-
One of the specific tasks of our banking theory is the
procesa.
jeste i razvoj analitičkih procedura kojima će se na-
cesses.
development of analytical procedures that will over-
dgledati poslovna sposobnost, efikasnost i profitabil-
see the business capacity, efficiency and profitabil-
Osiguravanje kvaliteta ovladavanjem procesa u
nost u poslovanju banaka. Procedure su te koje u ve-
Quality assurance by mastering processes in banks
ity in banking. The procedures are those that largely
bankama zahtjeva studiranje sposobnosti procesa s
likoj mjeri drže proces pod kontrolom i omogućavaju
demands studying of the capability of the process
keep the process under control and provide trace-
ciljem da se ovlada svim parametrima procesa. Op-
slijedljivost izmjena u procesima. Poslovna sposob-
with the goal to master all the parameters of the pro-
ability of changes in processes. Business capacity and
timalan, sposoban i stabilan proces nužan je uslov u
nost i efikasnost su bitna obilježja performansnih ba-
cess. Optimal, stable and capable process is a neces-
efficiency are essential elements of performance of
postizanju kvaliteta proizvoda i usluga, stoga je Nova
naka, koja odražavaju veću ili manju mikroekonomiju
sary condition to achieve quality products and ser-
banks, which reflect more or less microeconomics of
Banka definisala i postavila kriterijume učinkovitosti
pojedinačne banke, a shodno tome i njihov zajednički
vices, so the Nova Bank set the criteria and defined
individual banks, and consequently their joint con-
procesa.
doprinos efikasnosti mobilizacije, koncentracije i
process efficiency.
tribution to the effectiveness of mobilization, con-
alokacije finansijskih resursa na nivou makro sistema.
Nova Banka a.d. Banja Luka kontinuirano razvija sis-
centration and allocation of financial resources at the
Nova Banka ad Banja Luka continuously develops the
level of macro system.
tem Upravljanja kvalitetom koji se danas definiše kao
U današnjem svijetu bespoštedne konkurencije svaka
quality management system which is now defined as
osnovni alat menadžmenta, koji prepoznaje i upravlja
stagnacija u razvoju banke je prvi korak prema gu-
a basic tool of management, which recognizes and
In today’s world of merciless competition any stagna-
aktivnostima potrebnim da se dostignu ciljevi kvaliteta
bitku značajnog udjela na tržištu. Cilj Nove Banke je
manages the activities necessary to achieve the ob-
tion in the development of the bank is the first step
jedne organizacije, primjenom triju upravljačkih
preko instrumenata upravljanja osigurati stalan rast i
jectives of the quality of the organization, applying
to losing significant market share. The objective of
procesa: planiranja, kontrole i poboljšanja, koji su
razvoj, te povećanje vrijednosti banke. Pri ostvarenju
three control processes: planning, control and im-
the Nova Bank through new management tools is
međusobno povezani.
ovog cilja banka mora zadovoljiti očekivanja različitih
provement, processes which are interconnected.
to ensure the continuous growth and development,
interesnih grupa kao što su vlasnici, menadžment,
40
outputs and objectives, which relate to the quality of
and increase the value of the bank. In pursuit of this
Sprovođenje praćenja i mjerenja procesa na bazi
zaposleni, dobavljači, potrošači, vladine institucije i
The implementation of monitoring and measuring
objective, the bank must meet the expectations of
implementiranog sistema upravljanja kvalitetom u
društvo u cjelini. Ova očekivanja mogu biti finansi-
of the process, based on quality management sys-
various stakeholders such as owners, management,
Novoj Banci, bazira se na informacijama o stepenu
jske i nefinansijske naravi i pri upravljanju bankom,
tem implemented in the Nova Bank and based on
employees, suppliers, consumers, government and
usklađenosti funkcionisanja organizacionog sistema
odnosno donošenju odluka važnih za poslovanje, u
information about the functioning of the organiza-
society as a whole. These expectations can be of fi-
sa planiranim. Na ovaj način stvara se adekvatna
obzir je potrebno uzeti i jedna i druga.
tion, complies with the planned system. In this way
nancial or non financial nature and while managing
osnova za sprovođenje kako inkrementalnih, tako i
Konkurencija i sve bolja informisanost kupaca prisil-
an adequate basis is created for the implementation
the bank, or making decisions important to business,
radikalnih unapređenja cijelog organizacionog sis-
javaju banke na značajnu promjenu strateškog
of both incremental and radical improvement of the
both of those must be taken into account.
tema.
razmišljanja. Banke koje žele izgraditi konkurentsku
entire organizational system.
Competition and better informed customers are
Indikatori kvaliteta
menadžmentu
sposobnost na sadašnjim i budućim tržištima moraju
Quality indicators enable management of Nova Bank
forcing banks to a significant change in strategic
Nove Banke da usmjerava proces ka postizanju
promijeniti način razmišljanja koji je na banku gledao
to direct the process towards achieving the intended
thinking.
omogućavaju
41
godišnji izvještaj 2011
annual report 2011
kao na izdvojeni sistem koji se treba pozicionirati na
Banks that want to build on the competitive ability of
tržištu što je bolje moguće. U današnjoj poslovnoj
current and future markets must change the mind-
okolini na banku je potrebno gledati kao na otvoreni
set by which the bank is seen as a separate system
dinamički sistem koji je u neprestanoj interakciji sa
that needs to be positioned in the market as much as
svojom okolinom i čiji lanac vrijednosti je samo jedan
possible. In today’s business environment, the bank
deo ukupnog lanca vrijednosti u kojem sudjeluju i
should be seen as an open dynamic system in con-
dobavljači i kupci banke. Tehnološki razvoj, stalno
tinuous interaction with its environment and whose
nova tehnološka otkrića i njihova neposredna prim-
value chain is just one part of the entire value chain
jena i ugradnja u proizvode, usluge, organizaciju i
in which suppliers and customers of the bank partici-
način upravljanja te sam način života, uslovljavaju
pate. Technological development, new technologi-
da permanentna promjena i kreiranje novog postaju
cal discoveries and their immediate application and
jedini mogući način egzistencije.
incorporation into products, services, organization
and management, and very way of life, causes that
U gore navedenim uslovima poslovanja, kao filo-
permanent changes and creation of something new
zofija razmišljanja i poslovanja, sistem upravl-
become the only possible mode of existence.
janja kvalitetom i procesima, postao je praktično
neizbježan dio u kontinuiranom razvoju Nove Banke
In the above mentioned business conditions, as a
a.d. Banja Luka.
philosophy of thinking and doing business, quality
management system and processes, have become
virtually inevitable part of the continued development of the Nova Bank ad Banja Luka.
CERTIFICATE
IQNet and Quality Austria
hereby certify that the organization
Nova Banka A.D. Banja Luka
BIH, Republika Srpska, 78000 Banja Luka, Kralja Alfonsa XIII 37a
Quality Austria Training, Certification and
Evaluation Ltd.awards this Quality Austria
Certificate to the following organisation(s):
This Quality Austria Certificate confirms the application
and further development of an effective
INTERNET
Nova Banka A.D. Banja Luka
BIH, Republika Srpska, 78000 Banja Luka,
Kralja Alfonsa XIII 37a
COPY
QUALITY MANAGEMENT SYSTEM
complying with the requirements of standard
ISO 9001:2008
Registration No.: 03388/0
has implemented and maintains a
QUALITY MANAGEMENT SYSTEM
which fulfills the requirements of the following standard
ISO 9001:2008
Issued on: 2009-11-05
Validity date: 2012-07-28
Registration Number: AT-03388/0
Date of initial issue: 29 July 2003
Valid until: 28 July 2012
The validity of the Quality Austria Certificate will be
maintained via annual surveillance audits and one
renewal audit after three years.
Vienna, 5 November 2009
Quality Austria Training,
Certification and Evaluation Ltd.
Signatures removed for security reasons
9A45C957-13ED-491F-AE
25-318F88E12D00
42
The current validity of the certificate is documented exclusively on the Internet under
http://www.qualityaustria.com/index.php?id=798&L=1
EAC: 32.1
Konrad Scheiber
General Manager
Ing. Wolfgang Leitner
Specialist representative
Signatures removed for security reasons
René Wasmer
President of IQNet
Mag. Friedrich Khuen-Belasi
Authorised Representative
of Quality Austria
IQNet Partners*:
AENOR Spain AFNOR Certification France AIB-Vinçotte International Belgium ANCE Mexico APCER Portugal CISQ Italy
CQC China CQM China CQS Czech Republic Cro Cert Croatia DQS Holding GmbH Germany DS Denmark ELOT Greece
FCAV Brazil FONDONORMA Venezuela HKQAA Hong Kong China ICONTEC Colombia IMNC Mexico Inspecta Certification Finland
IRAM Argentina JQA Japan KFQ Korea MSZT Hungary Nemko AS Norway NSAI Ireland PCBC Poland
Quality Austria Austria RR Russia SII Israel SIQ Slovenia SIRIM QAS International Malaysia SQS Switzerland SRAC Romania
TEST St Petersburg Russia TSE Turkey YUQS Serbia
IQNet is represented in the USA by: AFNOR Certification, CISQ, DQS Holding GmbH and NSAI Inc.
* The list of IQNet partners is valid at the time of issue of this certificate. Updated information is available under www.iqnet-certification.com
43
annual report 2011
Društveno odgovorno poslovanje nije samo
stvaranje viška vrijednosti ili pošten i legalistički
rad, već briga prema svim segmentima društva.
Tako donacija Nove banke AD Banja Luka povodom
obilježavanja Nedelje štednje u iznosu od 2.500,00
KM upućena Dječijem domu Rada Vranješević
prikazuje najbolji primjer društveno-odgovornog
preduzeća.
* Anali Dječijeg doma Rada Vranješević
Corporate social responsibility is not only the
creation of surplus value, or fair and legalistic
work, but a concern for all segments of society.
Regarding the Savings week, Nova Bank AD
Banja Luka, donated the amount of 2,500 KM to
The Children’s Home ‘Rada Vranješević’ , which
is the best example of social responsibility of
one company.
* The records of The Children’s Home
Rada Vranješević
44
45
annual report 2011
FINANSIJSKI IZVEŠTAJI ZA GODINU KOJA SE
FINANCIAL STATEMENTS FOR THE
ZAVRŠILA 31. DECEMBRA 2010. GODINE
YEAR ENDED 31 DECEMBER 2010
46
47
godišnji izvještaj 2011
IZVEŠTAJ NEZAVISNOG REVIZORA
AKCIONARIMA NOVE BANKE A.D. BANJA LUKA
INDEPENDENT AUDITOR’S REPORT
TO SHAREHOLDERS OF NOVA BANKA A.D. BANJA LUKA
Izvršili smo reviziju finansijskih izveštaja Nove banke a.d. Banja Luka (u daljem tekstu: „Banka”) koji obuhvataju
We have audited the accompanying financial statements of Nova banka a.d., Banja Luka (hereinafter referred
bilans stanja na dan 31. decembra 2010. godine, bilans uspeha, izveštaj o promenama na kapitalu i izveštaj o
novčanim tokovima za godinu koja se završila na taj dan, kao i pregled značajnih računovodstvenih politika i
ostalih napomena uz finansijske izveštaje.
as to ”the Bank”), which comprise the balance sheet as at 31 December 2009, income statement, statement of
changes in equity and cash flow statement for the year then ended, and a summary of significant accounting
policies and other explanatory notes.
Odgovornost rukovodstva za finansijske izveštaje
Management’s Responsibility for the Financial Statements
Rukovodstvo Banke je odgovorno za pripremu i objektivno prikazivanje ovih finansijskih izveštaja u skladu sa
Management is responsible for the preparation and fair presentation of these financial statements in accordance
Zakonom o računovodstvu i reviziji Republike Srpske i propisima Agencije za bankarstvo Republike Srpske,
koji regulišu finansijsko izveštavanje banaka, kao i za interne kontrole koje rukovodstvo smatra neophodnim
da omoguće pripremu finansijskih izveštaja koji ne sadrže materijalno značajne pogrešne iskaze, nastale usled
prevare ili greške.
with Law on Accounting and Auditing of the Republic of Srpska, and regulations of the Banking Agency of the
Republic of Srpska, governing financial reporting of banks, and for such internal controls as management determines are necessary to enable the preparation of financial statements that are free from misstatement, whether
due to fraud or error.
Odgovornost revizora
Auditor’s Responsibility
Naša je odgovornost da izrazimo mišljenje o finansijskim izveštajima, na osnovu revizije koju smo izvršili. Reviziju
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
smo izvršili u skladu sa Međunarodnim standardima revizije. Ovi standardi nalažu da se pridržavamo etičkih normi
i da reviziju planiramo i izvršimo na način koji omogućava da se, u razumnoj meri, uverimo da finansijski izveštaji
ne sadrže materijalno značajne pogrešne iskaze.
Revizija obuhvata sprovođenje procedura u cilju prikupljanja revizorskih dokaza o iznosima i obelodanjivanjima
u finansijskim izveštajima. Izbor revizorskih procedura zavisi od procene revizora pri čemu se uzima u obzir i
ocena rizika da li finansijski izveštaji sadrže materijalno značajne pogrešne iskaze nastale usled prevare ili greške.
Vršeći procenu takvog rizika, revizor razmatra i interne kontrole bitne za pripremu i objektivno prikazivanje
finansijskih izveštaja, u cilju kreiranja odgovarajućih revizorskih procedura u skladu sa okolnostima, ali ne i u
cilju izražavanja mišljenja o efikasnosti internih kontrola Banke. Revizija takođe uključuje ocenu opravdanosti
primene odgovarajućih računovodstvenih politika i računovodstvenih procena izvršenih od strane rukovodstva,
kao i ocenu opšte prezentacije finansijskih izveštaja.
Smatramo da su revizorski dokazi koje smo prikupili dovoljni i odgovarajući da obezbede osnovu za izražavanje
našeg mišljenja.
48
annual report 2011
audit in accordance with International standards on auditing. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements
are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor ’s judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
49
godišnji izvještaj 2011
annual report 2011
Mišljenje
Opinion
Po našem mišljenju, finansijski izveštaji prikazuju objektivno i istinito finansijsko stanje Banke na dan 31. decembra
In our opinion, the financial statements give a true and fair view of the financial position of the Bank as of 31
2010. godine i rezultate njenog poslovanja i novčane tokove za godinu koja se završila na taj dan, u skladu sa
December 2010, and of its financial performance and cash flows for the year then ended, in accordance with the
Zakonom o računovodstvu i reviziji Republike Srpske i propisima Agencije za bankarstvo Republike Srpske koji
Law on Accounting and Auditing of the Republic of Srpska and regulations of the Banking Agency of the Republic
regulišu finansijsko izveštavanje banaka.
of Srpska governing financial reporting of banks.
Bijeljina, mart 2011
Beograd, mart 2011
Za Revidere d.o.o. Bijeljina
za Ernst & Young Beograd d.o.o.
On behalf of Revidere d.o.o. Bijeljina
On behalf of Ernst & Young Beograd d.o.o.
Rajko Radović
Ovlašćeni revizor
50
Mirjana Kovačević
Ovlašćeni revizor
Rajko Radović
Authorized auditor
Mirjana Kovačević
Authorized auditor
51
godišnji izvještaj 2011
annual report 2011
BILANS USPJEHA za godinu koja se završila 31. decembra 2010. godine
Banja Luka, 18. mart 2011. godine
INCOME STATEMENT for year ended 31 december 2010
U ime
Nove banke a.d. Banja Luka
On behalf of
Nova banka a.d. Banja Luka
Direktor
Mr Milan Radović
52
Banja Luka, 18 March 2011
General Manager
Mr. Milan Radović
53
godišnji izvještaj 2011
annual report 2011
BILANS STANJA na dan 31. decembra 2010. godine
Banja Luka, 18. mart 2011. godine
BALANCE SHEET for year ended 31 december 2010
U ime
On behalf of
Nova banka a.d. Banja Luka
Direktor
Mr Milan Radović
54
Banja Luka, 18 March 2011
Nove banke a.d. Banja Luka
General Manager
Mr. Milan Radović
55
godišnji izvještaj 2011
annual report 2011
IZVEŠTAJ O PROMENAMA NA KAPITALU za godinu koja se
završila 31. decembra 2010. godine
Banja Luka, 18. mart 2011. godine
STATEMENT OF CHANGES IN EQUITY for year eneded 31 December 2010
U ime
Direktor
Mr Milan Radović
56
On behalf of
Nova banka a.d. Banja Luka
Nove banke a.d. Banja Luka
Banja Luka, 18 March 2011
General Manager
Mr. Milan Radović
57
godišnji izvještaj 2011
annual report 2011
IZVEŠTAJ O TOKOVIMA GOTOVINE za godinu koja se
završila 31. decembra 2010. godine
Banja Luka, 18. mart 2011. godine
CASH FLOW STATEMENT for the year eneded 31 December 2010
U ime
Nove banke a.d. Banja Luka
On behalf of
Nova banka a.d. Banja Luka
Direktor
Mr Milan Radović
58
Banja Luka, 18 March 2011
General Manager
Mr. Milan Radović
59
Prije svega želim da vam se zahvalim na
ljubaznosti i želim da vas pohvalim za način
na koji poslujete. Uokviriću svoj komentar
rečenicom: Vaša banka, finansijska institucija,
treba da služi za primjer svima jer je pozitivno
orjentisana ka klijentu. Decentno uredan portal
i web stranica, široka mreža usluga, dosta
interesantnog sadržaja i još puno toga čini ovu
banku jedinstvenom. Hvala vam na tome i
čestitam vam od srca.
* klijent Banke
First of all I want to thank you for your kindness
and praise the way you are conducting your
affairs. I will summarize my comment into one
sentence: “Your bank, financial institution, should
serve as an example to everyone because it is
positively oriented towards the client.”
Elegantly decorated portal and web site, a broad
network of services, a lot of interesting content
and much more makes this bank unique. Thank
you and all the congratulations from my heart.
* Bank customer
60
61
godišnji izvještaj 2011
1. OSNOVNE INFORMACIJE
annual report 2011
ganizacionog dela za trgovanje hartijama od vred-
1. GENERAL INFORMATION
nosti – Broker Nova.
Kralja Alfonsa XIII St.
Rješenjem Osnovnog suda u Bijeljini, broj: Fi-598/99
Poslovi Banke podeljeni su po sektorima, samostal-
Nova Banka a.d., Banja Luka (hereinafter referred to
The Bank operates through its Headquarters in Banja
izvršena je promjena upisa Export-import banke AD
nim odeljenjima i odeljenjima.
as: “the Bank”) was founded in October 1992, and
Luka and 10 branches located in Bijeljina, Banja Luka,
registered with the Court Register by the Decision of
Istočno Sarajevo, Zvornik, Brčko, Trebinje, Doboj, Sa-
Bijeljina u Nova banka AD Bijeljina. Banka je u 2007.
godini Rješenjem Osnovnog suda u Banja Luci prom-
Na dan 31.12.2010. godine Banka je imala 414 rad-
the Commercial Court in Bijeljina No. Fi.-292/92 un-
rajevo, Ljubuška, Foča and through special depart-
jenila sjedište i posluje pod nazivom Nova banka AD
nika (31.12.2009. godine: 408 radnika).
der the name of Eksim Banka a.d., Bijeljina. Pursuant
ment for trading with securities-Broker Nova.
Banja Luka.
U decembru 2002. godine, Skupština Banke je don-
to the Decision of the Commercial Court in Bijeljina
2. RAČUNOVODSTVENE POLITIKE
ela odluku o statusnoj promeni pripajanja Agroprom
No. Fi.-352/94 from July 1994, the Bank changed its
The Bank’s operations are organized in divisions, de-
name to Eksport-Import Banka a.d., Bijeljina, and as
partments and sectors.
per the Decision of the Commercial Court in Bijeljina
Banke a.d., Banja Luka, a od 01.01.2003. godine
2.1. Osnove za sastavljanje i prikazivanje
No. Fi.-598/99 dated 17 June 1999, the Bank officially
As of 31 December 2010 the Bank had 414 employ-
Agroprom Banka a.d. Banja Luka posluje u sastavu
finansijskih izveštaja
recorded the change of its name into Nova banka
ees (as of 31 December 2009: 408 employees).
Banke.
a.d., Bijeljina. In 2007, pursuant to the Decision of the
Finansijski izveštaji Banke na dan 31.12.2010. go-
Commercial Court in Banja Luka the Bank moved its
Najveći akcionar je Poteza Adriatic Fund (Napom-
dine sastavljeni su u skladu sa važećim propisima
headquarters and started operating under the name
ena 21) sa učešćem od 35,72% u akcijskom kapitalu
Republike Srpske (RS) zasnovanim na Zakonu o
of Nova Banka a.d. Banja Luka.
Banke.
računovodstvu i reviziji Republike Srpske („Službeni
2. ACCOUNTING POLICIES
2.1. Basis of preparation of the financial
statements
Glasnik Republike Srpske“ br. 67/09 i br. 36/2009),
In December 2002, the Bank’s Assembly set up the
Banka je registrovana u Republici Srpskoj za obavl-
Zakonom o bankama Republike Srpske, regulativi
Decision on the status change by acquisition of
janje svih bankarskih poslova.
Agencije za bankarstvo Republike Srpske, propisima
Agroprom banka a.d. Banja Luka. As of 1 January
The Bank’s financial statements for the year ended
Centralne banke Bosne i Hercegovine i ostalim pro-
2003, Agroprom banka a.d. Banja Luka operated as
31 December 2010 are prepared in accordance with
pisima u Republici Srpskoj, koji regulišu poslovanje
the Bank’s branch.
the regulations of the Republic of Srpska, based on
banaka i finansijsko izveštavanje.
The major shareholder of the Bank is Potesa Adriatic
the Law on Accounting and Auditing (“The Official
Fund (Note 21) with 35.72% of the share capital.
Gazette of the Republic of Srpska, No. 67/2005 and
Banka je registrovana da obavlja depozitne poslove,
kreditne poslove, garancijske poslove, poslove sa
efektivom, devizne i menjačke poslove, emisione i
depo-poslove, poslove platnog prometa, poslove
posredovanja u trgovini hartijama od vrednosti,
kupovinu i naplatu potraživanja i druge bankarske i
finansijske poslove u skladu sa Zakonom o bankama
Republike Srpske.
Sedište Banke je u ulici Kralja Alfonsa XIII broj 37 A,
Banja Luka.
Banka posluje preko Centrale sa sedištem u Banja
Luci i deset filijala koje su locirane u Bijeljini, Banja
Luci, Istočnom Sarajevu, Zvorniku, Brčkom, Trebinju,
Doboju, Sarajevu, Ljubuškom i Foči i posebnog or-
62
The Bank’s Head Office is located in Banja Luka, 37
No. 36/2009), the Law on Banks of the Republic of
Propisi iz oblasti računovodstva i revizije, koji se u
smislu Zakona o računovodstvu i reviziji primenjuju
The Bank is registered in the Republic of Srpska to
Srpska, the Regulations of the Banking Agency of the
u Republici Srpskoj podrazumevaju Međunarodne
conduct all banking operations.
Republic of Srpska and the Central Bank of Bosnia
and Herzegovina and other regulations in the Re-
računovodstvene standarde (MRS), Međunarodne
standarde
finansijskog
izveštavanja
(MSFI),
Međunarodne standarde revizije (IAS), Kodeks
etike za profesionalne računovođe i prateća uputstva, objašnjenja i smernice koje donosi Odbor za
Međunarodne računovodstvene standarde (IASB)
i sva prateće uputstva, objašnjenja i smernice koje
donosi Međunarodna Federacija računovođa (IFAC).
The Bank is registered to perform deposit operations, credit and guarantee operations, operations
with cash, foreign currency and exchange operations, emission and depo-operations, clearing and
settlement services, mediation in trade of securities,
purchase and debt collection and other banking and
financial activities in accordance with the Law on
Banks of the Republic of Srpska.
public of Srpska, which regulate banks’ operations
and financial reporting.
Pursuant to the Law on Accounting and Auditing
of the Republic of Srpska, all legal entities located
in the Republic of Srpska are obligated to apply International Accounting Standards (IAS), International
63
godišnji izvještaj 2011
annual report 2011
Banka je u sastavljanju prezentovanih finansi-
o računovodstvu i reviziji Republike Srpske, banka
Financial Reporting Standards (IFRS), Code of eth-
accounts and new forms of the Ministry of Finance of
jskih izveštaja primenjivala računovodstvene poli-
je obavezna da u skladu sa Odlukama Agencije za
ics for professional accountants and accompanying
the Republic of Srpska also as at 31 December 2009.
tike obrazložene u Napomeni 2.3., zasnovane na
bankarstvo formira rezervisanje za opšte i posebne
instructions, explanations and guidelines defined by
računovodstvenim propisima i podzakonskim aktima
kreditne gubitke kao i da izveštava Agenciju u skladu
International Accounting Standards Board (IASB),
On 12 January 2010 Finance Minister of Republic
Republike Srpske, regulativi Agencije za bankarstvo
sa Odlukom o obliku i sadržaju izveštaja koje banke
and all accompanying instructions, explanations and
of Srpska issued „Decision of the submission of the
Republike Srpske i poreskim propisima Republike
dostavljaju Agenciji za bankarstvo.
guidelines defined by the International Federation of
general financial statements for the period 1 Janu-
Accountants (IFAC).
ary-31 December 2009“ that was published in the
Srpske .
Imajući u vidu razlike između zahteva Međunarodnih
Official Gazette No. 4/2010 from 27 January 2010. In
Finansijski izveštaji Banke za 2010. godinu prikazani
standarda finansijskog izveštavanja i određenih
The Bank prepared its financial statements apply-
above mentioned Decision it is defined the obliga-
su u formatu propisanom Pravilnikom o obrascima i
zahteva računovodstvenih propisa Republike Srpske
ing accounting policies explained in Note 3. The
tion for preparing financial statements according to
sadržini pozicija u obrascima finansijskih izveštaja za
i regulative Agencije za bankarstvo Republike Srpske,
accounting policies are based on accounting regu-
regulations on Accounting and Auditing, and on the
banke.
rukovodstvo Banke ne može dati izjavu o potpunoj
lations and by-laws of the Republic of Srpska, regula-
forms that are prescribed in the rulebook on con-
usaglašenosti finansijskih izveštaja Banke sa zahte-
tions of the Banking Agency of the Republic of Srpska
tent and form of Financial Statements. According to
U 2009. godini donet je Pravilnik o kontnom okviru i
vima svih standarda i interpretacija izdatih od strane
and tax regulations in the Republic of Srpska which
aforementioned decision, the Bank prepared and de-
sadržini računa u kontnom okviru za banke i druge
Odbora za međunarodne računovodstvene stand-
differ from requirements of International Account-
livered Financial statements (Balance sheet, Income
finansijske organizacije čija je primena od 1. januara
arde koji čine Međunarodne standarde finansijskog
ing Standards and International Financial Reporting
statement, Statement of changes in equity, Cash flow
2010. godine. Pravilnikom je propisano da se stanje
Izveštavanja.
Standards.
statement and Notes to financial statements) to the
hodima i rashodima, kao i obračun finansijskog re-
Finansijski izveštaji su pripremljeni u skladu sa koncep-
Financial statements of the Bank are prepared by us-
zultata banaka evidentira u skladu sa Međunarodnim
tom istorijskog troška, izuzev za hartije od vrednosti
ing the historical cost method, except for securities
računovodstvenim standardima i Međunarodnim
kojima se trguje i hartije od vrednosti raspoložive za
available for sale, which are valued using fair value
Despite the implementation of the new chart of ac-
standardima
method.
counts in accordance with the regulations of the Min-
i promene na sredstvima, izvorima sredstava, pri-
finansijskog
izveštavanja.
Agency for the intermediation, information and financial services.
Datum
prodaju, koje su vrednovane po tržišnoj vrednosti.
preknjižavanja na novi kontni okvir je bio 1. januar
Finansijski izveštaji su prezentovani u Konvertibilnim
2010. godine, međutim, zbog uporedivosti podataka,
Markama Bosne i Hercegovine (KM), a sve iskazane
In 2009 rulebook was passed on the account frame-
remained in effect. In addition to keeping the books
banke su bile obavezne da sastave izveštaje prema
numeričke vrednosti prikazane su u hiljadama, osim
work and content of accounts in the Chart of Ac-
in accordance with IAS, the bank is obliged to es-
novom kontnom okviru i novim obrascima Ministar-
ako je drugačije navedeno.
istry of Finance, all by-laws of the Banking Agency
counts for banks and other financial institutions
tablish provisions for general and specific loan loss
stva finansija Republike Srpske i sa 31.12.2009. go-
which came into force on 1 January 2010. The new
provisions and to notify the Agency in accordance
dine, na osnovu Naredbe Ministra finansija Republike
rulebook stipulates that the balance and changes in
with the Decision on the form and content of reports
Srpske od 12. januara 2010. što je Banka i učinila.
assets, sources of funds, revenues and expenditures,
submitted by banks to the Banking Agency.
as well as the calculation of banks’ financial results
64
Primene novog Kontnog okvira u skladu sa propi-
should be recorded in accordance with The Interna-
Given the differences between the requirements of
sima Ministarstva finansija, Agencija za bankarstvo
tional Accounting Standards and International Finan-
International Financial Reporting Standards and cer-
Republike Srpske je sa
31.12.2010.godine izvršila
cial Reporting Standards. The date of transferring to
tain requirements of accounting rules and regulations
izmenu dela podzakonskih akata koji se odnose
the new chart of accounts was the 1 January 2010,
of the Banking Agency of Republic of Srpska, the
na
obračun rezervisanja i sistem izvještavanja.
however, because of comparability of data, banks
Bank cannot make a declaration of full compliance of
Naime, pored vođenja knjiga u skladu sa Zakonom
were required to draft reports under the new chart of
the financial statements with the requirements of all
65
godišnji izvještaj 2011
2.2. Značajna računovodstvena rasuđivanja
annual report 2011
Dugoročne beneficije za zaposlene
i procene
standards and interpretations issued by the Interna-
In addition to specific allowances against individually
tional Accounting standards Board.
significant loans and placements, the Bank also forms
Troškovi dugoročnih beneficija za zaposlene se
Financial statements of the Bank are prepared by us-
a collective (group) impairment allowance against
U procesu primene računovodstvenih politika Banke,
određuju korišćenjem aktuarske valuacije. Ona
ing the historical cost method, except for securities
exposures which, although not specifically identified
menadžment se koristio prosuđivanjem i procena-
uključuje predviđanje diskontnih stopa, budućih
available for sale, which are valued using fair value
as requiring a specific allowance, have a greater risk
ma u određivanju iznosa iskazanih u finansijskim
povećanja plata i budućih stopa fluktuacije. S obzi-
method.
of default than when originally granted. This estimate
izveštajima. Najznačajnija procenjivanja i upotrebe
rom da je reč o dugoročnim predviđanjima, ovakve
su:
procene su dosta neprecizne.
Troškovi obezvređenja datih kredita i avansa
takes into consideration factors such as any deteThe Bank keeps and prepares the financial statements
rioration in country risk, industry, and technological
expressed in Convertible Marks (KM), official report-
obsolescence, as well as identified structural weak-
Utvrđivanje fer vrednosti finansijskih
ing and functional currency in the Republic of Srp-
nesses or deterioration in cash flows.
instrumenata
ska. The Bank’s financial statements are expressed in
Banka sagledava evidenciju svojih problematičnih
thousands of KM, except when otherwise indicated.
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,
zajmova i drugih plasmana na svaki izveštajni da-
Fer vrednost finansijskih instrumenata kojima se trgu-
tum kako bi procenila da li ispravke vrednosti za
je na aktivnom tržištu na dan bilansa stanja se bazira
2.2. Significant accounting judgements
obezvređenja treba da budu iskazane u bilansu us-
na kotiranim tržišnim cenama ponude ili tražnje,
and estimates
peha. Konkretno, menadžment vrši procenu iznosa
bez umanjenja po osnovu transakcionih troškova.
i vremenskog rasporeda budućih novčanih tokova
Fer vrednost finansijskih instrumenta koji nisu koti-
In the process of applying the Bank’s accounting poli-
kada određuje iznos potrebnih ispravki vrednos-
rani na aktivnom tržištu se određuje korišćenjem
cies, management has exercised its judgments and
ti. Takve procene se baziraju na pretpostavkama o
odgovarajućih tehnika vrednovanja, koje obuhvataju
made estimates in determining the amounts recog-
određenom broju faktora i stvarni rezultati se mogu
tehnike neto sadašnje vrednosti, poređenje sa sličnim
nized in the financial statements. The most significant
razlikovati, što može rezultirati buduće promene tih
instrumentima za koje postoje tržišne cene i ostale
use of judgments and estimates are as follows:
ispravki vrednosti.
relevantne modele.
Impairment losses on loans and advances
Pored pojedinačnih ispravki vrednosti za značajne
Kada tržišni inputi nisu dostupni, oni se određuju
kredite i plasmane, Banka takođe formira kolektivne
procenjivanjima koja uključuju određeni stepen
(grupne) ispravke vrednosti za izloženosti rizicima
rasuđivanja u proceni “fer “ vrednosti. Modeli procene
koje, nisu identifikovane kao one koje zahtevaju
odslikavaju trenutno stanje na tržištu na datum me-
posebno iskazivanje, nose veći rizik povećanja u
renja i ne moraju predstavljati uslove na tržištu pre
odnosu na prvobitnu procenu. Procene ovih ispravki
ili nakon datuma merenja. Stoga se tehnike vredno-
uzimaju u obzir faktore kao što su svako povećanje
vanja revidiraju periodično, kako bi na odgovarajući
rizika zemlje, industrija, zastarevanje tehnologije,
način odrazile tekuće tržišne uslove.
kao i identifikovane strukturne slabosti ili pogoršanje
novčanih tokova.
The Bank reviews its problem loans and other placements at each reporting date to assess whether an
allowance 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. Such estimates are based
on assumptions about a number of factors and actual results may differ, resulting in future changes to
the allowance.
such estimates are subject to significant uncertainty.
Financial instruments fair value determination
Fair value of financial instruments, traded in an active
market on day of balance sheet, is based on listed
market prices, without reduction based on transaction costs. Fair value of financial instruments that are
not listed on an active market, is determinate using
appropriate valuation technique, including net current value technique, comparison with similar instruments with market value and other relevant models.
In the cases when market inputs are not available,
they are determined by evaluation of fair value. Evaluation models reflect current state on the measurement date and they do not have to represent market
condition before and after the date of measurement.
Therefore, valuation techniques are reviewed periodically, in order to reflect properly current market
condition.
66
67
godišnji izvještaj 2011
annual report 2011
2.3. Pregled značajnih računovodstvenih
Transakcije u stranoj valuti preračunavaju se u KM po
2.3. Summery of significant
Monetary assets and liabilities denominated in for-
politika
zvaničnom srednjem kursu Centralne banke na dan
accounting policies
eign currencies are translated into KM at the official
transakcije i na dan bilansiranja.
Priznavanje prihoda i rashoda od kamata
i naknada
exchange rates of the Central Bank of Bosnia and
Interest and fee income and expense
Monetarna sredstva i obaveze iskazane u stranoj va-
Herzegovina prevailing at the balance sheet date.
Foreign exchange gains or losses arising upon the
luti, na dan bilansa stanja, preračunati su u KM po
Interest income and expenses and other operating
translation of financial assets and liabilities are cred-
Prihodi i rashodi od kamata i drugi operativni pri-
zvaničnom srednjem kursu Centralne banke Bosne
income and expenses are recognized on an accrual
ited or debited, as appropriate, to the income state-
hodi i rashodi se razgraničavaju. Prihodi i rashodi od
i Hercegovine važećem na dan bilansa stanja. Sve
basis. Interest income and expenses are recognized
ment.
kamata se priznaju za sve finansijske instrumente kod
kursne razlike koje nastaju prilikom preračuna finan-
for all interest bearing financial instruments using the
kojih se koristi efektivni prinosni metod.
sijskih sredstava i obaveza iskazanih u stranoj valuti
effective yield method.
se priznaju u okviru bilansa uspeha.
Rezervisanja za sumnjiva potraživanja od kamate se
Commitments and contingencies denominated in
foreign currency are translated into KM at the Central
Provisions for doubtful interest are evaluated based
Bank of Bosnia and Herzegovina’s official rate prevailing at the balance sheet date.
vrednuju na bazi mogućnosti povraćaja i naplate, i
Preuzete i potencijalne obaveze iskazane u stranoj
upon probable recoverability and are a part of provi-
deo su rezervisanja za sumnjiva i loša potraživanja.
valuti su preračunate u KM po zvaničnom srednjem
sion for bad and doubtful debts. Interest is suspend-
Kamata se suspenduje za zajmove za koje je pokre-
kursu Centralne banke Bosne i Hercegovine na dan
ed for all loans that are presented at court or are
Loans and advances in KM, with contracted foreign
nut postupak pred sudom ili
bilansa stanja.
deemed uncollectible, and deducted from interest
currency rate clause, are translated into KM at the of-
klasifikovani kao sporna ili nenaplativa potraživanja,
Plasmani u KM sa ugovorenom valutnom klauzulom
income. Interest accrued is written off to the extent
ficial exchange rates prevailing at the balance sheet
i isključena je iz prihoda od kamate. Kamata se ot-
su preračunati u KM po zvaničnom kursu na dan bi-
that there is no realistic prospect of recovery.
date. Income or expenses arising upon the transla-
pisuje do iznosa za koje se smatra da ne postoji
lansa stanja. Prihodi i rashodi koji nastaju prilikom
mogućnost oporavka i povraćaja.
preračunavanja sredstava korišćenjem ugovorene
Fees receivable and payable are recognized when
rency clause are credited or debited, as appropriate,
valutne klauzule priznaju se u okviru bilansa uspeha.
earned or incurred. Fees and commissions consist
to the income statement.
za zajmove koji su
Potraživanja i obaveze po osnovu naknada se
tion of assets by applying contractual foreign cur-
mainly of fees for international payments, guarantees
Finansijski instrumenti
given and other Bank services.
Financial instruments
poslovima unutrašnjeg i ino platnog prometa, date
(I) Inicijalno priznavanje finansijskih
Foreign currency translation
(I) Initial recognition of financial instruments
kredite i garancije i druge usluge koje Banka pruža.
instrumenata
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 the financial statements are stated in thousands of Convertible Marks
(KM), which represents functional and official reporting currency of the Bank.
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.
priznaju kada se naplate ili se razgraničavaju. Naknade i provizije se uglavnom sastoje od naknada po
Preračun stranih valuta
Finansijska sredstva i obaveze se priznaju u bilansu
stanja Banke na dan kada Banka postane druga stra-
Stavke bilansa stanja i bilansa uspeha u finansi-
na u ugovoru za određeni finansijski instrument.
jskim izveštajima su evidentirane u valuti primarnog
ekonomskog okruženja (funkcionalnoj valuti). Kao što
je obelodanjeno u Napomeni 2., finansijski izveštaji
su izraženi u KM, koja je izveštajna i funkcionalna
valuta Banke.
68
Svi finansijski instrumenti se prilikom početnog priznavanja vrednuju po fer vrednosti (uglavnom jednakoj 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 vrednosti kroz bilans uspeha.
Foreign currency transactions are translated into KM
at the official exchange rates ruling at the date of
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
each transaction.
profit and loss.
69
godišnji izvještaj 2011
annual report 2011
Redovan način kupovine ili prodaje je kupovina ili
Banka ugovara valutnu klauzulu sa korisnicima kred-
Regular way purchases or sales are purchases or
The Bank negotiates a foreign currency clause with
prodaja finansijskih sredstava koja zahteva prenos
ita. Krediti i zajmovi u KM sa ugovorenom valutnom
sales of financial assets that require delivery of assets
the beneficiaries of the loans. Loans and advances in
sredstava u roku koji je utvrđen propisima ili kon-
klauzulom, npr. sa indeksom vezanim za kurs evra,
within the timeframe generally established by regu-
KM with contracted foreign currency clause, i.e. with
vencijama na datom tržištu. Sve kupovine ili prodaje
ponovo se vrednuju u skladu sa odredbama ugovo-
lation or convention in the market place. All regular
index linked to the KM-euro foreign exchange rate,
na redovan način se priznaju na datum trgovanja,
ra. Prihodi i rashodi koji proizilaze iz primene valutne
way purchases and sales of financial assets are recog-
are revalued in accordance with the contract signed
odnosno datum poravnanja.
klauzule se iskazuju u bilansu uspeha, kao dobici/gu-
nized on the settlement date, i.e. the date the assets
for each of the loans. Income and expenses result-
bici na kursnim razlikama.
is delivered to the counterparty.
ing from the application of foreign currency clause
Banka klasifikuje finansijska sredstva u sledeće kategorije: finansijska sredstva koja se vrednuju po fer
are recorded in the Income statement, as exchange
U skladu sa internom metodologijom, Banka na dan
The Bank classifies its financial assets in the follow-
vrednosti kroz bilans uspeha, kredite i ostale plas-
svakog bilansa stanja procenjuje da li postoje objek-
ing categories: financial assets at fair value through
mane, hartije od vrednosti koje se drže do dospeća
tivni dokazi obezvređenja nekog finansijskog sredstva
profit or loss; loans and receivables; held-to-maturity
In accordance with the Bank’s internal policy, the
i hartije od vrednosti raspoložive za prodaju.
ili grupe finansijskih sredstava. Smatra se da je finan-
investments; and available-for-sale financial assets.
Bank assesses at each balance sheet date whether
Menadžment Banke vrši klasifikaciju finansijskih sred-
sijsko sredstvo ili grupa sredstava obezvređeni ako,
Management of the Bank determines the classifica-
there is any objective evidence that a financial asset
stava prilikom početnog priznavanja.
i samo ako, postoje objektivni dokazi obezvređenja
tion of its investments on initial recognition.
or a group of financial assets is impaired. Impairment
koji proizilaze iz jednog ili više događaja nastalih na-
losses are incurred only if there is objective evidence
(II) Finansijska sredstva koja se vrednuju po fer
kon inicijalnog priznavanja sredstva i taj događaj (ili
(II) Financial assets at fair value through
of impairment as a result of one or more events that
vrednosti kroz bilans uspeha
događaji) utiče na procenjene buduće tokove goto-
profit or loss
occurred after the initial recognition of the asset (a
vine finansijskog sredstva ili grupe finansijskih sredOva kategorija obuhvata dve pod-kategorije: finan-
stava koji se pouzdano mogu proceniti.
sijska sredstva namenjena trgovanju i ona koja na
‘loss event’) and that loss event (or events) has an
This category includes two sub-categories: financial
impact on the estimated future cash flows of the fi-
assets held for trading and assets designated at fair
nancial asset or group of financial assets that can be
reliably estimated.
početku se vrednuju po fer vrednosti kroz bilans us-
Dokazi koje Banka koristi da utvrdi da li postoje objek-
value through profit or loss at inception. Financial as-
peha. Finansijska sredstva namenjena trgovanju su
tivni dokazi o obezvređenju uključuju: docnje pri ser-
sets held for trading have been primarily acquired for
stečena prvenstveno u svrhe prodaje u kratkom roku
visiranju kamate i/ili glavnice, indikacije da se dužnik
generating profit from short-term price fluctuations.
Indicators which the Bank uses to determine whether
da bi se iskoristile kratkoročne fluktuacije na tržištu.
suočava sa značajnim finansijskim poteškoćama,
Trading financial assets are recorded in the balance
there is objective evidence of an impairment loss in-
Ova sredstva Banka priznaje po fer vrednosti u ok-
uključujući verovatnoću da će doći do stečaja ili neke
sheet at fair value. Gains or losses on financial assets
clude the following: defaults in contractual payments
viru bilansa uspeha. Dobici i gubici od finansijskih
druge finansijske reorganizacije i kada dostupni po-
held for trading are recognized in the income state-
of principal or interest, borrower is experiencing sig-
sredstava namenjenih trgovanju se priznaju u bilansu
daci pokazuju da je došlo do merljivog smanjenja
ment.
nificant financial difficulty, including the probability of
uspeha.
budućih tokova gotovine, kao što su promene u okviru neizmirenih obaveza ili ekonomskih uslova koji
(III) Obezvređenje finansijskih sredstava
70
gains/losses.
bankruptcy or other financial reorganization, breach
(III) Impairment of Financial Assets
su u korelaciji sa odstupanjima od ugovorenih uslova.
of loan covenants or conditions, deterioration of the
borrower ’s competitive position, deterioration in the
All loans and advances are recognized when cash is
value of collateral and other observable data indicat-
Svi dati krediti i zajmovi se priznaju kada je novac
U skladu sa usvojenom internom metodologijom,
advanced to borrowers. Loans are measured at am-
ing that there is a measurable decrease in the esti-
prosleđen klijentima koji novac pozajmljuju. Zajmovi
Banka prvo vrši individualnu procenu da utvrdi da li
ortized cost using the effective yield method, net of
mated future cash flows, such as economic condi-
se vrednuju po amortizacionom trošku korišćenjem
postoje objektivni dokazi o obezvređenju za svako fi-
any amounts written off and allowance for loan im-
tions that correlate with defaults.
efektivnog prinosnog metoda, po neto vrednosti na-
nansijsko sredstvo koje je individualno značajno, kao
pairment.
kon otpisa i ispravki vrednosti zbog obezvređenja.
i individualnu ili grupnu procenu za finansijska sred-
71
godišnji izvještaj 2011
annual report 2011
stva koja nisu individualno značajna. Ukoliko Banka
tike kreditnog rizika kao što su vrsta plasmana, vrste
In accordance with the adopted internal policy, the
ternal grading system by asset type, collateral type,
utvrdi da ne postoje objektivni dokazi o obezvređenju
kolaterala, postojanje dospelih potraživanja, dani
Bank first assesses whether objective evidence of im-
past-due status and other relevant factors.
za finansijska sredstva za koja je vršena individualna
kašnjenja i ostale relevantne faktore.
pairment exists individually for financial assets that
procena, bilo da su sredstva individualno značajna ili
Future cash flows for a group of financial assets that
ne, Banka svrstava takva sredstva u grupu finansi-
Budući tokovi gotovine koji se odnose na grupu fi-
lectively for financial assets that are not individually
are collectively evaluated for impairment are estimat-
jskih sredstava sa sličnim karakteristikama kreditnog
nansijskih sredstava koji su predmet grupne procene
significant. If the Bank determines that no objective
ed on the basis of historical loss experience for assets
rizika i vrši grupnu procenu obezvređenja. Sredstva
obezvređenja se procenjuju na osnovu istorijskih
evidence of impairment exists for an individually as-
with credit risk characteristics similar to those in the
za koja se vrši individualna procena obezvređenja i
iskustava o gubicima po osnovu sredstava sa sličnim
sessed financial asset, whether significant or not, it
group. Historical loss experience is adjusted on the
za koja se priznaje gubitak po osnovu obezvređenja
karakteristikama kreditnog rizika. Istorijska iskustva
includes the asset in a group of financial assets with
basis of current observable data to reflect the effects
nisu uključena u grupnu procenu obezvređenja.
se koriguju na osnovu dostupnih tekućih podataka
similar credit risk characteristics and collectively as-
of current conditions that did not affect the years on
kako bi se odrazili efekti tekućih uslova koji nisu im-
sesses them for impairment. Assets that are individu-
which the historical loss experience is based and to
Ukoliko postoje objektivni dokazi da je došlo do gu-
ali uticaja na godine na kojima se zasniva istorijsko
ally assessed for impairment and for which an impair-
remove the effects of conditions in the historical pe-
bitka usled obezvređenja, iznos gubitka se vrednuje
iskustvo, kao i da bi se uklonili efekti uslova koji su
ment loss is or continues to be recognized are not
riod that do not currently exist.
kao razlika između knjigovodstvene vrednosti sredst-
postojali tokom istorijskog perioda. Procene prom-
included in a collective assessment of impairment.
va i njegove procenjene nadoknadive vrednosti. Pro-
ena budućih tokova gotovine odražavaju i u saglas-
cenjena nadoknadiva vrednost je sadašnja vrednosti
nosti su sa promenama u relevantnim dostupnim
If objective evidence of impairment exists, impair-
are directionally consistent with, changes in related
budućih tokova gotovine diskontovana prvobitnom
podacima iz godine u godinu (kao što su promene
ment loss is measured as the difference between the
observable data from year to year (such as changes
efektivnom kamatnom stopom sredstva. Obračun
stopa nezaposlenosti, cena nekretnina, cena robe,
carrying amount of loan and its estimated recover-
in unemployment rates, property prices, commod-
sadašnje vrednosti procenjenih budućih tokova go-
platežne moći ili ostalih faktora koji imaju uticaj na
able amount. The estimated recoverable amount is
ity prices, payment status, or other factors that are
tovine finansijskog sredstva obezbeđenog kolatera-
stvaranje gubitka u okviru grupe i njihove magni-
the present value of the expected future cash flows,
indicative of incurred losses in the group and their
lom reflektuje tokove gotovine koji mogu nastati iz
tude).
discounted at the financial asset’s original effective
magnitude).
procesa realizacije kolaterala, umanjene za troškove
Estimates of changes in future cash flows reflect, and
interest rate. The calculation of the present value of
realizacije i prodaje kolaterala, bez obzira da li je
Metodologija i pretpostavke koji se koriste za pro-
the estimated future cash flows of a collateralized fi-
The Bank regularly reviews the methodology and as-
verovatno da će doći do procesa realizacije kolat-
cenu budućih tokova gotovine se redovno pregleda-
nancial asset reflects the cash flows that may result
sumptions used for estimating future cash flows in
erala ili ne.
ju da bi se smanjile razlike između procenjenih iznosa
from foreclosure less costs for obtaining and selling
order to reduce any differences between loss esti-
i stvarnog iskustva po osnovu gubitka.
the collateral. The carrying amount of the loan is re-
mates and actual loss experience.
Knjigovodstvena vrednost sredstva se smanjuje
korišćenjem računa ispravke vrednosti i iznos gubitka
se priznaje na teret bilansa uspeha. Ukoliko kredit
ima varijabilnu kamatnu stopu, diskontna stopa za
utvrđivanje gubitka usled obezvređenja je tekuća
efektivna stopa utvrđena ugovorom.
U svrhe grupne procene obezvređenja, finansijska
sredstva se grupišu na osnovu internog sistema klasifikacije koji Banka koristi uzimajući u obzir karakteris-
72
are individually significant, and individually or col-
duced through the use of allowance account and the
Gubici usled obezvređenja kredita i plasmana i ostalih
finansijskih sredstava vrednovanih po amortizovanoj
vrednosti se evidentiraju u bilansu uspeha. Krediti i sa
njima povezana ispravka vrednosti se u potpunosti
isknjižavaju kada ne postoje realni izgledi da će sredstva u budućnosti biti nadoknađena, u skladu sa odlukom Uprave ili Nadzornog odbora Banke.
Ukoliko, tokom narednog perioda, dođe do smanjenja ili povećanja iznosa priznatog gubitka usled
obezvređenja, koje nastaje kao posledica ne-
amount of the impairment loss is recognized in the
Impairment losses on loans and advances and other
income statement. If a loan has a variable interest
financial assets carried at amortized cost are charged
rate, the discount rate for measuring any impairment
to the income statement. A write off is made when all
loss is the current effective interest rate determined
or part of a claim is deemed uncollectible, pursuant
under the contract.
to a court decision, or based on decisions made by
the Shareholders’ Assembly or the Board of directors.
For the purpose of a collective evaluation of impairment, financial assets are grouped on the basis of
If, in a subsequent period, the amount of the impair-
similar credit risk characteristics and the Bank’s in-
ment loss decreases and the decrease can be related
73
godišnji izvještaj 2011
annual report 2011
kog događaja koji se desio nakon ranije priznatog
pitala u okviru Revalorizacionih rezervi. Kada dođe
objectively to an event occurring after the impair-
tive gain or loss previously recognized in equity is
obezvređenja, prethodno priznat gubitak po osnovu
do otuđenja sredstava, akumulirani gubici ili dobici,
ment was recognized, the previously recognized im-
recognized in profit or loss. However, interest calcu-
obezvređenja se povećava ili smanjuje korigovanjem
prethodno priznati u okviru kapitala, se priznaju u
pairment loss is reversed by adjusting the allowance
lated using the effective interest method and foreign
računa ispravke vrednosti. Ako se neki budući otpis
korist ili na teret bilansa uspeha u okviru prihoda
account. The amount of the reversal is recognized in
currency gains and losses on monetary assets clas-
kasnije povrati, taj povraćaj se evidentira u okviru bi-
ili rashoda. Kamata stečena tokom držanja finansi-
the income statement.
sified as available-for-sale are recognized in the in-
lansa uspeha.
jskih sredstava raspoloživih za prodaju je uključena
come statement. Equity instruments that do not have
u prihode od kamata korišćenjem metoda efek-
(IV) Material assets obtained
a quoted market price in an active market and for
(IV) Materijalna sredstva primljena po
tivne kamatne stope. Instrumenti kapitala za koje se
through collection of receivables
which other methods of reasonably estimating fair
osnovu naplate potraživanja
ne može odrediti cena na tržištu, niti im se nekim
value are inappropriate and unworkable, are meas-
drugim metodom može odrediti fer vrednost, vred-
The Bank acquired fixed assets through the enforce-
Banka je došla u vlasništvo materijalnih sredstava po
nuju se po nabavnoj vrednosti umanjenoj za eventu-
ment of security over loans and advances. Material
osnovu naplate potraživanja, realizacijom zaloge nad
alna obezvređenja.
assets obtained through collection of receivables are
Equity shares of other legal entities without listed
measured at fair value less cost to sell.
market price, for which other methods of reasonable
plasmanima. Materijalna sredstva primljena po osnovu naplate potraživanja se vrednuju po fer vrednosti.
Učešća u kapitalu drugih pravnih lica koja nemaju koti-
evaluation inappropriate, are excluded from market
ranu tržišnu cenu na aktivnom tržištu i za koje su os-
In accordance with Decision of Banking agency of
valuation and are expressed according their acquisi-
U skladu sa Odlukom Agencije za bankarstvo Re-
tali metodi razumnog procenjivanja neodgovarajući,
Republic of Srpska, tangible assets not sold within 12
tion value reduced for accumulated depreciation.
publike Srpske materijalne vrednosti koje ne proda
izuzeta su od vrednovanja po tržišnoj vrednosti i
months, from the moment of takeover, Banke reduce
u roku od 12 meseci od dana preuzimanja, Banka
iskazuju se po nabavnoj vrednosti, umanjenoj za is-
their value at 1 KM (technical value), and reducement
The Bank assesses at each balance sheet date wheth-
vrednost istih svodi na 1 KM (tehničku vrijednosti), a
pravku vrednosti.
effects record in income statement.
er there is objective evidence that a financial asset
efekte svođenja evidentira kroz bilans uspjeha.
or a group of financial assets is impaired. If any such
Kada su u pitanju učešća u kapitalu i ostale hartije
(V) Hartije od vrednosti raspoložive za prodaju
(V) Securities available-for-sale
od vrednosti raspoložive za prodaju, Banka na dan
evidence exists for available-for-sale financial assets,
the cumulative loss – measured as the difference be-
bilansa stanja vrši procenu da li postoje objektivni
Securities intended to be held for an indefinite period
tween the acquisition cost and the current fair val-
Hartije od vrednosti za koje se planira da se drže
dokazi da je jedno ili više ulaganja obezvređeno. U
of time, which may be sold in response to needs for
ue, less any impairment loss on that financial asset
u neodređenom vremenskom periodu, ali mogu biti
slučaju učešća u kapitalu drugih pravnih lica klasi-
liquidity or changes in interest rates, exchange rates
previously recognized in the income statement – is
prodate usled problema sa likvidnošću i ili prome-
fikovanih kao raspoloživih za prodaju, u objektivne
or equity prices are classified as “available-for-sale”.
removed from equity and recognized in the income
na kamatnih stopa, kursa ili cene kapitala klasifikuju
dokaze se svrstavaju značajan ili prolongiran pad fer
Available-for-sale securities comprise equity instru-
statement. Impairment losses recognized in the in-
se kao raspoložive za prodaju. Hartije od vrednosti
vrednosti ulaganja ispod nabavne vrednosti.
ments of banks and other legal entities.
come statement on equity instruments are not re-
raspoložive za prodaju čine instrumenti kapitala banaka i drugih pravnih lica.
74
ured at cost, less any allowance for impairment.
versed through the income statement, increases in
Kada postoje dokazi o obezvređenju, kumulativni
After initial measurement, securities classified as
their fair value after impairment are recognized in
gubitak, vrednovan kao razlika između nabavne cene
available-for-sale are subsequently measured at fair
directly in equity.
Nakon početnog vrednovanja hartije od vrednosti
i tekuće fer vrednosti, umanjen za bilo koji gubitak
value. Fair values of securities on stock market are
raspoložive za prodaju se vrednuju po fer vred-
usled obezvređenja tog ulaganja, koje je prethodno
based on current prices of supply. Unrealized gains
nosti. Fer vrednost hartija na tržištu zasnovana je
priznato u na teret bilansa uspeha, se uklanja iz ka-
and losses are recognized directly in equity (within
na trenutnim cenama ponude. Nerealizovani gubici
pitala i priznaje se na teret bilansa uspeha. Ispravke
revaluation reserves), until the financial asset is
i dobici se priznaju direktno u korist ili na teret ka-
vrednosti po osnovu obezvređenja učešća u kapitalu
derecognized or impaired. At this time, the cumula-
75
godišnji izvještaj 2011
annual report 2011
(VIII) Netiranje finansijskih instrumenata
(VI) Renegotiated loans
(IX) Borrowings and other financial liabilities
je direktno u korist kapitala. Ispravke vrednosti po os-
Finansijska sredstva i finansijske obaveze se mogu
Where possible, the Bank seeks to restructure loans
Issued financial instruments or their components are
novu obezvređenja učešća u kapitalu, koja se ne koti-
netirati i prikazati u neto iznosu u bilansu stanja, ako
rather than to take possession of collateral. This may
classified as liabilities, where the substance of the
raju na aktivnom tržištu i čija se fer vrednost ne može
i samo ako Banka ima zakonsko pravo prebijanja
involve extending the payment arrangements and
contractual arrangement results in the Bank hav-
pouzdano utvrditi, se procenjuju kao razlika između
priznatih iznosa sredstava i obaveza i ukoliko nam-
the agreement of new loan conditions. Once the
ing an obligation either to deliver cash or another
njihove knjigovodstvene vrednosti i sadašnje vred-
erava da izvrši izmirenje u neto iznosu ili da istovre-
terms have been renegotiated, the loan is no longer
financial asset to the holder, or to satisfy the obliga-
nosti očekivanih budućih tokova gotovine, priznaju
meno realizuje sredstvo i izmiri obavezu.
considered past due. Management continuously re-
tion other than by the exchange of a fixed amount
views renegotiated loans to ensure that all criteria are
of cash or another financial asset for a fixed number
(IX) Izdati finansijski instrumenti i
met and that future payments are likely to occur. The
of own equity instruments. Such instruments include
finansijske obaveze
loans continue to be subject to an individual or col-
amounts due to the Government, amounts due to
lective impairment assessment, calculated using the
credit institutions, amounts due to customers, as well
loan’s original effective interest rate.
as preference shares. After initial recognition, bor-
se ne ukidaju preko bilansa uspeha, već se povećanje
fer vrednosti, nakon priznatog obezvređenja, prizna-
se na teret bilansa uspeha i ne ukidaju do prestanka
priznavanja sredstava.
(VI) Reprogramirani krediti
Izdati finansijski instrumenti ili njihove komponente
Banka radije reprogramira kredite nego što reali-
se klasifikuju kao obaveze kada suština ugovornog
zuje sredstva obezvređenja ukoliko ponovna ocena
odnosa ukazuje da Banka ima obavezu ili da isporuči
boniteta klijenta to dozvoljava. To može da podra-
gotovinu ili neko drugo finansijsko sredstvo imaocu,
zumeva produženje roka otplate kao i nove uslove
ili da ispuni obavezu na drugačiji način od razmene
All deposits from other banks and customers are ini-
the borrowings are derecognized as well as through
kreditiranja. Nakon izmene uslova, ne smatra se da je
gotovine ili drugog finansijskog sredstva za fiksan
tially recognized at the fair value of the consideration
the amortization process.
kredit dospeo. Rukovodstvo kontinuirano kontroliše
broj sopstvenih akcija. Takvi instrumenti uključuju
received including direct transaction costs, except for
reprogramirane kredite kako bi se osiguralo ispun-
iznose koji se duguju državi, kreditnim instituci-
financial liabilities through profit and loss. After initial
jenje svih kriterijuma, kao i budućih plaćanja. I dalje
jama, klijentima, kao i preferencijalne akcije. Nakon
recognition, interest-bearing deposits and borrow-
se vrši individualna ili grupna procena obezvređenja,
početnog priznavanja izdati finansijski instrumenti i
ings are subsequently measured at amortized cost
primenom prvobitne efektivne kamatne stope.
ostala pozajmljena sredstva se naknadno vrednuju
using the effective interest method.
rowings are subsequently measured at amortized
(VI) Deposits from other banks and customers
cost using the effective interest method. Gains and
losses are recognized in the income statement when
po amortizovanoj vrednosti korišćenjem metode
(VII) Depoziti drugih banaka i komitenata
efektivne kamatne stope. Prihodi i rashodi se priznaju
(VIII) Offsetting financial instruments
u bilansu uspeha kada finansijska obaveza prestane
Svi depoziti drugih banaka i komitenata se inicijalno
76
da se priznaje kao i kroz proces amortizacije.
Financial assets and liabilities are offset and the net
priznaju po fer vrednosti, osim za finansijske obaveze
amount reported in the balance sheet when there is
koje se prikazuju kroz bilans uspeha. Nakon inicijal-
a legally enforceable right to offset the recognized
nog vrednovanja, depoziti na koje se plaća kamata
amounts and there is an intention to settle on a net
se vrednuju po amortizacionom trošku, korišćenjem
basis, or realize the asset and settle the liability si-
metode efektivne kamatne stope.
multaneously.
77
godišnji izvještaj 2011
annual report 2011
Prestanak priznavanja finansijskih sredstava
učešća Banke jednak je iznosu prenetog sredstva koji
Derecognition of financial assets
i finansijskih obaveza
Banka može da otkupi, izuzev u slučaju prodajne op-
and financial liabilities
cije (uključujući i opciju koja se izmiruje u gotovini ili
Finansijska sredstva
slične odredbe) na sredstvo koje se odmerava po fer
Financial assets
vrednosti, stepen stalnog učešća Banke je ograničen
Finansijsko sredstvo (ili, deo finansijskog sredstva ili
na niži iznos od fer vrednosti prenetog sredstva i
grupe finansijskih sredstava) prestaje da se priznaje
cene izvršenja opcije.
ukoliko:
Finansijske obaveze
• je došlo do isteka prava na gotovinske prilive po
osnovu tog sredstva; ili
Finansijska obaveza prestaje da se priznaje ukoliko je
• je Banka prenela pravo na gotovinske prilive po os-
ispunjenje te obaveze izvršeno, ukoliko je obaveza
novu sredstva ili je preuzela obavezu da izvrši isplatu
ukinuta ili ukoliko je isteklo važenje obaveze. U
primljene gotovine po osnovu tog sredstva u punom
slučaju gde je postojeća finansijska obaveza zamen-
iznosu bez materijalno značajnog odlaganja plaćanja
jena drugom obavezom prema istom poveriocu,
trećem licu po osnovu ugovora o prenosu; i
ali pod značajno promenjenim uslovima ili ukoliko
• Banka je ili izvršila prenos svih rizika i koristi u vezi
su uslovi kod postojeće obaveze značajno izmen-
sa sredstvom, ili nije niti prenela niti zadržala sve
jeni, takva zamena ili promena uslova tretira se kao
rizike i koristi u vezi sa sredstvom, ali je prenela kon-
prestanak priznavanja prvobitne obaveze sa istovre-
trolu nad njim.
menim priznavanjem nove obaveze, dok se razlika
između prvobitne i nove vrednosti obaveze priznaje
• 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 an obligation
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
neither transferred nor retained substantially all the
risks and rewards of the asset, but has transferred
control of the asset.
isplati.
Operativni lizing
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 lower of the original carrying amount of the asset and the maximum
amount of consideration that the Bank could be required to repay.
Kada stalno učešće ima oblik pisane i/ili kupljene op-
Zakup sredstava kod kojih su sve koristi i rizici u vezi
sa vlasništvom zadržani kod zakupodavca, odnosno
nisu preneti na zakupca, evidentiran je kao operativni
lizing.
Where continuing involvement takes the form of a
written and/or purchased option (including a cashsettled option or similar provision) on the transferred
asset, the extent of the Bank’s continuing involvement
Kada je Banka prenela prava na gotovinske prilive
u bilansu uspeha.
po osnovu sredstava ili je sklopila ugovor o prenosu, i pri tom nije niti prenela niti zadržala sve rizike
Gotovina i gotovinski ekvivalenti
i koristi u vezi sa sredstvom, niti je prenela kontrolu
nad sredstvom, sredstvo se priznaje u onoj meri ko-
Gotovina i gotovinski ekvivalenti iskazani u izveštaju
liko je Banka angažovana u pogledu sredstva. Dalje
o tokovima gotovine obuhvataju sredstva prvobitno
angažovanje Banke, koje ima formu garancije na
oročena na tri meseca ili manje, i uključuju gotovinu
preneseno sredstvo, se vrednuje u iznosu originalne
u blagajni, tekuće račune kod Centralne banke i de-
knjigovodstvene vrednosti sredstva ili iznosu mak-
pozite kod ostalih banaka.
simalnog iznosa naknade koju bi Banka morala da
cije (uključujući i opciju koja se izmiruje u gotovini ili
slične odredbe) za preneto sredstvo, stepen stalnog
78
A financial asset (or, where applicable a part of a financial asset or part of a group of similar financial
assets) is derecognized where:
is the amount of the transferred asset that the Bank
may repurchase, except that in the case of a written
put option (including a cash-settled option or similar provision) on an asset measured at fair value, the
extent of the Bank’s continuing involvement is limited
to the lower of the fair value of the transferred asset
and the option exercise price.
Financial liabilities
A financial liability is derecognized when the obligation under the liability is discharged or cancelled or
expires. Where an existing financial liability is replaced
by another 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, and the
difference in the respective carrying amounts is recognized in profit or loss.
Cash and cash equivalents
In the cash flow statement, cash and cash equivalents comprise cash and cash equivalents including
mandatory reserve with the Central bank of Bosnia
and Herzegovina, as well as assets on the current accounts with domestic and foreign banks.
Operating lease
Leases which does not transfer to the Bank substantially all the risks and benefits incidental to ownership
of the asset are classified as operating leases.
79
godišnji izvještaj 2011
annual report 2011
Nekretnine, oprema i nematerijalna ulaganja
ili prodaje nekretnina i opreme, priznaju se na teret
Property, equipment and intangible assets
Impairment of non-financial assets
Property, equipment and intangible assets are meas-
20.0%
At each reporting day Bank’s management reviews if
current events or changes of circumstances indicates
that the carrying amounts of Bank’s non-financial
assets can be impaired, if there are indications that
non-financial assets can be impaired. If there is 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, being the higher of the asset’s
net selling price and value in use.
Previously recognized impairment loss is reviewed
only in case that there is a change in estimations used
to determine recoverable amount, from the moment
the impairment loss is recognized. In that case, book
10.0% - 16.5%
value of assets is increased to the revocable amount.
ili u korist bilansa uspeha, kao deo ostalih poslovnih
Osnovna sredstva i nematerijalna ulaganja iskazana
prihoda ili operativnih i ostalih poslovnih rashoda.
su po nabavnoj vrednosti umanjenoj za akumuliranu
ured at their cost less accumulated depreciation.
ispravku vrednosti.
Obezvređenje nefinansijskih sredstava
Amortizacija se obračunava korišćenjem proporcion-
Banka procenjuje na dan bilansa stanja, ukoliko
equipment and intangible assets is provided on a
alne metode u cilju smanjenja vrednosti nekretnina
događaji ili promene okolnosti ukazuju da knjigovod-
straight-line method, applying prescribed annual
i opreme na njihove rezidualne vrednosti tokom
stvene vrednosti nefinansijskih sredstava mogu biti
rates, in order to write off the assets over their esti-
procenjenih korisnih vekova upotrebe. Zemljište ne
obezvređene, da li postoje indikacije da nefinansijsko
mated useful lives.
podleže amortizaciji.
sredstvo može da bude obezvređeno. Ukoliko takva
Depreciation and amortization of property and
indikacija postoji, odnosno kada se zahteva godišnje
Procenjeni korisni vekovi upotrebe sredstava se kreću
testiranje obezvređenja sredstva, Banka procenjuje
u sledećim rasponima:
The applied annual depreciation rates are as follows:
nadoknadive vrednosti sredstva. Ukoliko se utvrdi da
Buildings 1.3%
Zgrade 1,3%
je knjigovodstvena vrednost sredstva (ili grupe sred-
Computers and related equipment
20.0%
Kompjuteri i srodna oprema
20,0%
stava, odnosno jedinice koja generiše gotovinu) veća
Vehicles
12,5% - 15%
od nadoknadive vrednosti, sredstvo je obezvređeno
Intangible assets
20,0%
i knjigovodstvena vrednost sredstva se umanjuje do
Other equipment and furniture
10,0% - 16,5%
procenjenog iznosa nadoknadive vrednosti. Preth-
Automobili
Nematerijalna sredstva
Ostala oprema i nameštaj
12.5% - 15%
odno priznat gubitak po osnovu obezvređenja se
Assets in course of construction are not depreciated.
Sredstva u pripremi se ne amortizuju. Sa amortizaci-
revidira samo ukoliko je došlo do promene u pro-
Depreciation on these assets will begin when the re-
jom ovih sredstava se počinje po njihovom stavljanju
cenama korišćenim za određivanje nadoknadive
lated assets are brought into use.
u upotrebu.
vrednosti sredstva, od trenutka kada je gubitak po
Dobici ili gubici koji se javljaju prilikom rashodovanja
osnovu obezvređenja priznat. U tom slučaju, kn-
Gains from the disposal of property and equipment
ili prodaje nekretnina i opreme, priznaju se na teret
jigovodstvena vrednost sredstva se uvećava do na-
are credited directly to other income, whereas any
ili u korist bilansa uspeha, kao deo ostalih poslovnih
doknadive vrednosti.
losses arising on the disposal of property and equip-
prihoda ili operativnih i ostalih poslovnih rashoda.
ment are charged to other expenses.
Finansijske garancije
Troškovi investicionog i tekućeg održavanja se iskazuju u bilansu uspeha u trenutku njihovog nastanka.
U uobičajenom toku poslovanja Banka odobrava
statement at the moment they occur. Expenses re-
Troškovi vezani za rekonstrukciju i poboljšanje, koji
finansijske garancije koje se sastoje od plativih i
lated to reconstruction and improvement, changing
menjaju kapacitet ili namenu osnovnih sredstava, ka-
činidbenih garancija, akreditiva i drugih poslova
capacity or fixed assets purpose, is capitalized and
pitalizuju se i uvećavaju nabavnu vrednost osnovnog
jemstva. Finansijske garancije se inicijalno priznaju u
the purchase value of fixed assets is increased.
sredstva.
bilansu stanja po fer vrednosti, što su primljene na-
Dobici ili gubici koji se javljaju prilikom rashodovanja
80
Maintenance expenses are recorded in the income
Financial guarantees
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 the
financial statements at fair value, being the premium
received. 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.
knade. Nakon inicijalnog priznavanja, obaveze Banke
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
koje proističu iz finansijskih garancija vrednuje se u
guarantee.
81
godišnji izvještaj 2011
annual report 2011
iznosu amortizovane naknade ili iznosu najbolje pro-
ih, u ime zaposlenih, uplati tim fondovima. Troskovi
cene troškova neophodnih da bi se izmirila finansi-
doprinosa se knjiže na teret rashoda perioda na koji
jska obaveza koja nastaje kao rezultat garancije, u
se odnose.
zavisnosti koji je iznos viši.
Dugoročne beneficije zaposlenima
Povećanje obaveza koje se odnosi na finansijske ga-
Provisions
Bank has an obligation to disburse an employment
A provision is recognized when the Bank has a pre-
retirement benefit to a retiree upon the retirement.
sent obligation (legal or constructive) as a result of
The long-term liabilities with referring to the sever-
a past event and it is probable that an outflow of
ance payments and jubilee awards represent present
resources embodying economic benefits will be re-
value of the defined benefit obligation determined
rancije se iskazuje na teret bilansa uspeha. Primljene
U skladu sa Zakonom o radu, Kolektivnim ugovo-
quired to settle the obligation, and a reliable estimate
through actuarial valuation.
naknade se priznaju u korist bilansa uspeha u okviru
rom, Granskim kolektivnim ugovorom i Pravilnikom
can be made of the amount of the obligation. Where
prihoda od naknada i provizija ravnomerno tokom
o radu Banke, Banka je u obavezi da isplati naknadu
the effect of the time value of money is material, the
perioda trajanja garancije.
zaposlenima prilikom odlaska u penziju. Dugoročne
amount of a provision is the present value of the ex-
obaveze po osnovu otpremnina za odlazak u pen-
penditures expected to be required to settle the ob-
The Bank manages funds for the account and on be-
ziju nakon ispunjenih uslova predstavljaju sadašnju
ligation.
half of third parties and charges fees for these ser-
Rezervisanja vrednost očekivanih budućih isplata zaposlenima
Rezervisanja se priznaju kada Banka ima sadašnju
utvrđenu aktuarskim odmeravanjem.
odnog događaja, verovatno je da će biti potreban
Asset management on behalf of third parties
vices. These funds are not included in the Bank’s balEmployee benefits
obavezu (zakonsku ili izvedenu) kao rezultat preth-
ance sheet and they are disclosed within off-balance
sheet records.
Poslovi u ime i za račun trećih lica
odliv ekonomskih koristi da bi obaveza bila izmire-
Employee taxes and contributions for
social security
Provisions for loan and other losses
na i moguće je izvršiti pouzdanu procenu iznosa
Sredstva po poslovima u ime i za račun trećih lica,
obaveze. U slučajevima kada je efekat vremenske
kojima Banka upravlja uz naknadu, nisu uključena
In accordance with the regulations prevailing in the
In accordance with the Decision of the Banking Agen-
vrednosti novca materijalan, iznos rezervisanja pred-
u bilans stanja Banke i prikazana su u okviru vanbi-
Republic of Srpska, the Bank has an obligation to pay
cy of the Republic of Srpska (hereinafter referred to
stavlja sadašnju vrednost izdataka za koje se pret-
lansne evidencije.
contributions to various state social security funds.
as’’Decision’’) on Amending of the Decision on Mini-
postavlja da će biti dovoljni da se obaveze izmire.
Beneficije zaposlenih
82
ment agreement and Manual on employment, the
These obligations involve the payment of contribu-
mum Standards for Credit Risk Management and
Rezervisanja za potencijalne kreditne
tions on behalf of the employee, by the employer
classification of assets of banks standards and criteria
i druge gubitke
in an amount calculated by applying the specific,
that the bank has to establish and implement in the
legally-prescribed rates. The Bank is also legally ob-
assessment, monitoring, control, credit risk management and classification of its assets are prescribed.
Doprinosi i naknade za socijalno osiguranje
U skladu sa Odlukom Agencije za bankarstvo Repub-
ligated to withhold contributions from gross salaries
zaposlenih
like Srpske (u daljem tekstu ’ Odluka’’) o izmenama i
to employees, and on their behalf to transfer the
dopunama Odluke o minimalnim standardima za up-
withheld portions directly to the appropriate govern-
Bank’s risk bearing assets, in terms of this decision are
U skladu sa propisima koji se primenjuju u Repub-
ravljanje kreditnim rizikom i klasifikaciju aktive banaka
ment funds. These contributions payable on behalf of
loans, deposits with banks, interest rates and fees, se-
lici Srpskoj, Banka je u obavezi da plaća doprinose
propisani su standardi i kriterijumi koje je banka dužna
the employee and employer are charged to expenses
curities held to maturity, securities available for sale,
državnim fondovima kojima se obezbeđuje socijalna
da osigura i sprovodi u oceni, preuzimanju, praćenju,
in the period in which they arise.
the shares in other legal entities and other balance
sigurnost zaposlenih. Ove obaveze uključuju do-
kontroli, upravljanju kreditnim rizikom i klasifikaciji
sheet items in which the bank is at risk of collection,
prinose za zaposlene na teret poslodavca iznosima
svoje aktive. Aktivu banke izloženu riziku, u smislu
and issued guarantees, bills, acceptances and other
obračunatim po stopama propisanim relevantnim
ove Odluke čine krediti, depoziti kod banaka, kama-
zakonskim propisima. Banka je, takođe, obavezna da
ta i naknada, hartije od vrednosti koje se drže do
od bruto zarada zaposlenih obustavi doprinose i da
dospeća, hartije od vrednosti koje su raspoložive za
Long term employee benefits
forms of guarantees, uncovered letters of credit, irrevocable approved and unused credits and all other
In accordance with the Labour Law, Industry employ-
items that are potential liabilities.
83
godišnji izvještaj 2011
annual report 2011
prodaju, učešće banke u kapitalu drugih pravnih lica
vrednosti nenaplaćenog potraživanja u skladu sa
In accordance with the Decision, credits and other
of estimated losses, net of allowance balance sheet
i druge bilansne stavke kod kojih je banka izložena
Međunarodnim računovodstvenim standardima.
balance sheet assets and risk bearing off-balance
assets and provisions for losses of off-balance sheet
items are classified into the following categories:
items are created from retained earnings based on
riziku naplate, kao i izdate garancije, i drugi oblici
jemstva, nepokriveni akreditivi, neopozivi odobreni a
U skladu sa Odlukom rezerve za kreditne gubitke
A (“pass”), B (“watch”), C (“substandard assets”), D
the decisions of the General Assembly and is record-
neiskorišćeni krediti i sve druge stavke koje predstav-
predstavljaju rezerve, koje je Banka prilikom procene
(“doubtful assets”) and E (“loss”). Pursuant to the
ed under the allowance for loan losses. If the Bank
ljaju potencijalne obaveze.
kvaliteta aktive, odnosno kvalifikacije stavke aktive,
Decision, the Bank makes 2% provisions for general
is unable to cover lacking reserves, they are still re-
dužna da formira najmanje u skladu sa kriterijumima
risk-bearing provisions for category A, while the pro-
corded as a deduction from equity and adjusted in
Na osnovu Odluke krediti, kao i druga bilansna ak-
iz pomenute Odluke uzimajući u obzir već formirane
visions for categories B, C, D and E are the following:
the following calculations to the final coverage.
tiva i sve navedene vanbilansne obaveze klasifikuju
ispravke vrednosti bilansne aktive i rezervisanja za
se u sledeće kategorije: A („dobra aktiva“), B („aktiva
gubitke po vanbilansnim stavkama. Iznos za procen-
category B: watch
Income taxes
sa posebnom napomenom“), C („substandardna ak-
jene gubitke, nakon umanjenja za ispravke vrednosti
category C: substandard assets
16% - 40%
tiva“), D („sumnjiva aktiva“) i E („gubitak“). U skladu
bilansne aktive i rezervisanja za gubitke po vanbi-
category D: doubtful assets
41% - 60%
Income tax is calculated in accordance with tax regu-
sa Odlukom, za kategoriju A banka formira 2% rez-
lansnim stavkama izdvaja se iz dobiti po osnovu od-
category E: loss
100%
lations of the Republic of Srpska. Income tax is pay-
ervisanja za opšta rezervisanja kreditnog rizika, a za
luke Skupštine Banke i evidentira u okviru rezervi za
kategorije B, C, D i E rezervisanja su sledeća:
kreditne gubitke. Ukoliko Banka nije u mogućnosti da
Application of international accounting standards
return. The taxable income represents profit reported
izvrši pokriće nedostajućih rezervi, iste se i dalje evi-
from 01 January 2010. there was a certain change in
in the income statement adjusted for certain income
Kategorija B: aktiva sa posebnom napomenom 5% - 15%
dentiraju kao odbitna stavka od kapitala i koriguju se
the balance sheet items of the Bank. In accordance
and expenses, as prescribed by the tax regulations,
Kateogrija C: substandardna aktiva
16% - 40%
u narednim obračunima do konačnog pokrića.
with the Decision, the assets classified in category E,
and it could be reduced for certain tax reliefs.
Kategorija D: sumnjiva aktiva
41% - 60%
Kategorija E: gubitak
100%
5% - 15%
able at 10% of the taxable income reported in Tax
even when it is 100% impaired, are recorded in the
Porez na dobit
balance sheet until the Bank conducts actions for ter-
Shareholders’ equity
mination of obligations of the debtor, in accordance
Oporezivanje dobiti se vrši u skladu sa poreskim propisima Republike Srpske. Banka tokom godine porez
na dobit plaća u vidu mesečnih 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 uspeha, na način
predviđen poreskim propisima, i može biti umanjena
za određene poreske olakšice.
with legal regulations governing contractual rela-
Shareholders’ equity consists of ordinary shares, net
tionships and internal policies and procedures of the
of any transaction costs, reserves and retained earn-
Bank. Also, if the in the classification, assets migrate
ings.
In accordance with the Decision, reserves for loan
in equity, due to changes in regulations governing
Kapital
losses represents a reserve that the Bank in assess-
the banking and financial reporting.
Kapital se sastoji od običnih akcija, emisione
premije, rezervi iz dobiti, revalorizacionih rezervi i
forms, taking into account the already established
Financial statements for 2009. have been prepared in
kamatu i naknadu , koja je u prethodnom peri-
impairment of balance sheet assets and provisions
accordance with the Law on Accounting and Audit-
odu bila priznata kao prihod, Banka vrši ispravku
neraspoređene dobiti.
for losses of off-balance sheet items. The amount
ing of Republic of Srpska, who has prescribed IAS or
Primenom Međunarodnih računovodstvenih standarda od 01.01.2010. godine došlo je do određenih
promena u bilansnim pozicijama Banke. U skladu
sa Odlukom stavke klasifikovane u E kategoriju, i u
slučaju kada je sprovedena ispravka vrednosti u celokupnom iznosu, Banka iskazuje u bilansu stanja
sve dok se ne sprovedu radnje u vezi sa prestankom
obaveze dužnika, a u skladu sa zakonskim propisima
koji uređuju obligacione odnose i internim politikama
i procedurama Banke.
Takođe, ako prilikom klasifikacije stavka aktive prelazi
u nekvalitetnu aktivu, za obračunatu a nenaplaćenu
84
to non-performing assets, the accrued and unpaid
interest, which had previously been recognized as in-
Comparative data
terest income, the Bank shall impair the value of uncollected receivables in accordance with International
In order to conform with the presentation in the cur-
Accounting Standards.
rent year, certain adjustments have been made in
comparative data on the balance sheet and changes
ing asset’s quality and qualifications of assets items,
85
godišnji izvještaj 2011
Uporedni podaci
annual report 2011
• povećanje aktive je po osnovu vraćanja iz vanbi-
IFRS as the basis for the preparation of the financial
• increase in assets based on returning from off-bal-
lansne evidencije u bilans kredita ranije klasifikovanih
statements.
ance in the balance of loans previously classified in
U cilju usaglašavanja sa prezentacijom u tekućoj go-
u E kategoriju u iznosu KM 3.676 hiljada i suspend-
dini, izvršene su određene korekcije uporednih po-
ovane kamate i ostale aktive u iznosu KM 1.997 hilja-
Considering the application of international account-
suspended interest and other assets in the amount of
dataka u bilansu stanja i promenama na kapitalu,
da, te povećanja ispravki vrednosti aktive u iznosu
ing standards as at 01 January 2010. , the Banking
KM 1,997 thousand and increased allowances for im-
usled promene propisa koji regulišu poslovanje ba-
KM 421 hiljada;
Agency of the Republic of Srpska passed in 2010. a
pairment of assets amounting to KM 421 thousand;
naka i finansijsko izveštavanje.
category E in the amount of KM 3,676 thousand and
Directive on the revised form of forming, recording
• povećanje pasive je po osnovu formiranih rezervi za
and reporting of the allowance for credit losses as
• increase in liabilities is based on the established
Finansijski izveštaji za 2009. godinu su sastav-
kreditne gubitke u iznosu KM 4.274 hiljada (rezerve
well as the Decision on amendments of decision on
provisions for credit losses in the amount of KM 4,274
ljeni u skladu sa važećom regulativom Agencije za
po osnovu regulative ABRS) i za rezerve na stavke
minimum standards for credit risk management and
thousand (reserves from ABRS regulation) and the
bankarstvo republike Srpske na dan 31.12.2009.go-
rizične vanbilansne aktive u iznosu KM 978 hiljada.
classification of bank assets.
reserve for off-balance sheet items risky assets in the
dine.
amount of KM 978 thousand.
In accordance with changed accounting rules and
Imajući u vidu obavezu primene novog Zakona o
regulations of the Banking Agency of the Republic
računovodstvu i reviziji Republike Srpske od 01.
of Srpska, there was a change of certain balance
januara 2010. godine, Agencija za bankarstvo Re-
sheet positions as at 01 January 2010. and in order
publike Srpske je sa 31.12.2010. godini donela Uput-
to compare the data with the presentation in the cur-
stvo o izmenjenom načinu formiranja, evidentiranja
rent year the Bank made some corrections as at 31
i izveštajnog iskazivanja rezervi za kreditne gubitke
December 2009. The effects of adjustments are pre-
kao i odluku o izmenama i dopunama odluke o mini-
sented in the balance sheet. Effects of adjustments
malnim standardima za upravljanje kreditnim rizicima
for prior periods are related to implementation of IAS
i klasifikacija aktive banaka.
39 and 37 and change of methodology of provision
calculation resulting in increase of total asset and li-
U skladu sa izmenjenim računovodstvenim propisima
abilities by 5.252 thousands:
i propisima Agencije za bankarstvo Republike Srpske,
došlo je do promena određenih bilansnih pozicija
počev od 01. januara 2010. godine, i Banka je radi
uporedivosti podataka sa prezentacijom u tekućoj
godini izvršila određene korekcije na dan 31.12.2009.
godine čiji efekti su iskazani u bilansu stanja. Efekti
korekcija iz prethodnog perioda na dan 01.01.2010.
godine se odnose na primenu Međunarodnih
računovodstvenih standarda 39 i 37 i izmenu metodologije u obračunu rezervisanja, te su po tom
osnovu povećane ukupne pozicije aktive i pasive za
iznos od KM 5.252 hiljade i to:
86
87
annual report 2011
Hvala za informacije, možete poslužiti kao
primjer poslovnosti, brz i potpun odgovor.
* klijent Banke
Thanks for the information; your work can
serve as an example of professionalism,
giving a quick and complete answer.
* Bank customer
88
89
godišnji izvještaj 2011
annual report 2011
3. PRIHODI I RASHODI OD KAMATA
3. INTEREST INCOME AND EXPENSES
Prihodi i rashodi od kamata prikazani po izvorima nastanka dati su u sledećoj tabeli:
Interest income and expense, analyzed by types of placements and related sources, are as follows:
2010
Income
Expenses
KM thousand
KM thousand
90
2009
Income
Expenses
KM thousand
KM thousand
Banks
Companies
Public sector
Retails
Other customers
896
25.588
3.911
13.528
161
96
5.889
5.162
3.311
6.307
1.743
23.005
1.805
14.783
20
2.488
3.651
6.916
4.909
719
Total
44.084
20.765
41.356
18.683
Interest and similar income,
net
23.319
22.673
91
godišnji izvještaj 2011
92
annual report 2011
4. PRIHODI I RASHODI PO OSNOVU NAKNADA I PROVIZIJA
4. FEE AND COMMISSION INCOME AND EXPENSES
5. PRIHODI I RASHODI IZ OPERATIVNOG POSLOVANJA
5. OPERATING INCOME AND EXPENSES
93
godišnji izvještaj 2011
94
annual report 2011
Prihodi od ukidanja indirektnih otpisa i naplaćenih otpisanih potraživanja:
Indirect write-off cancellation income and written-off receivables recovery income:
Troškovi ispravke vrednosti se odnose na:
Impairment expenses:
95
godišnji izvještaj 2011
6. OSTALI PRIHODI I RASHODI
annual report 2011
6. OTHER INCOMES AND EXPENSES
Ostali operativni prihodi i rashodi obuhvataju:
7. PRIHODI I RASHODI OD PROMENE VREDNOSTI IMOVINE I OBAVEZA
96
7. INCOME AND EXPENSE FROM CHANGE IN ASSETS AND LIABILITIES
97
godišnji izvještaj 2011
8. POREZ NA DOBIT
annual report 2011
8. INCOME TAX
Tekući porez za 2010. godinu obračunat je primenom poreske stope od 10% na oporezivu dobit prikazanu u
poreskom bilansu za poreske organe u Republici Srpskoj. Porez izvan Republike Srpske iznosi KM 38 hiljade i
odnosi se na Brčko distrikt.
9. GOTOVINA, GOTOVINSKI EKVIVALENTI, ZLATO I POTRAZIVANJA
IZ OPERATIVNOG POSLOVANJA
98
9. CASH, CASH EQUIVALENT, GOLD, ANP OPERATION RECEIVABLES
99
godišnji izvještaj 2011
annual report 2011
10. DEPOZITI I KREDITI U DOMAĆOJ I STRANOJ VALUTI
10. DEPOSISTS AND LOANS IN LOCAL AND FOREIGN CURRENCY
Na dan 31.12.2010. godine na računu kod Centralne
o stanju svojih depozita i pozajmljenih sredstava
As of 31 December 2009 assets KM 116.036 thou-
In line with the Decision on the amendment of Deci-
banke Bosne i Hercegovine izdvojena su sredstva po
izraženih u konvertibilnim markama.
sand were maintained for the mandatory reserve
sion on determining and maintaining obligatory re-
osnovu rezerve u iznosu od 116.036 hiljada KM.
purposes on the account held with the Central Bank
serves and determination of interest for reserves, ob-
U skladu sa Odlukom o utvrđivanju i održavanju
of Bosnia and Herzegovina.The mandatory reserve
ligatory reserve rate is 14% for short term deposits
Obavezna rezerva je izdvojena u skladu sa Odlukom
obaveznih rezervi i utvrđivanju naknada na iznos
was maintained in the manner defined by the Deci-
and loans and 7% on long term deposits and loans.
Centralne banke Bosne i Hercegovine o utvrđivanju
rezervi, stopa obavezne rezerve koju primenjuje
sion of the Central Bank of Bosnia and Herzegovina
i održavanju obaveznih rezervi i utvrđivanju na-
Centralna banka iznosi 14% na depozite i pozajmlje-
on determination and maintenance of mandatory re-
In line with the Decision Central bank calculates the
knade na iznos rezervi, koja propisuje osnovicu za
na sredstva sa ugovorenim rokom dospeća do jedne
serves and determination of income for the reserve,
interest on the total amount of the obligatory reserve
obračun obavezne rezerve, obračunski period, sto-
godine (kratkoročni depoziti i pozajmljena sredstva) i
whereby the following are prescribed: the basis for
during the calculating period in the following way:
pu obavezne rezerve, kao i obračun naknade banci
7% na depozite i pozajmljena sredstva sa ugovoren-
obligatory reserve calculation, calculation period,
applicable rate for the obligatory reserves is 0,50%
za iznos sredstava na računu rezervi kod Centralne
im rokom dospeća preko jedne godine (dugoročni
obligatory reserve rate, as well as income for the ob-
(until 01.07.2010.) and the rate for the amount ex-
banke.
depoziti i pozajmljena sredstva).
ligatory reserve amount with the Central Bank.
ceeding the obligatory reserves equals to the average interest rates that the Central bank carried out
100
Osnovicu za obračun obavezne rezerve čine depoziti
U skladu sa Odlukom Centralna banka obračunava
Deposits and funds borrowed represent the basis
on the market on overnight deposits during the same
i pozajmljena sredstva, bez obzira u kojoj su valuti
naknadu Banci na iznos sredstava Banke na računu
for calculating the mandatory reserve, regardless of
period.
sredstva izražena. Obavezna rezerva se obračunava
rezervi kod Centralne banke u obračunskom periodu
their currency. The mandatory reserve is calculated
prema stanju tih sredstava na kraju svakog radnog
na sledeći način: na iznos obavezne rezerve po stopi
according to the balance at the end of each working
dana u toku obračunskog perioda, koji prethodi pe-
od 0,50% (do 01.07.2010. godine) i na iznos sred-
day during period, preceding the maintenance peri-
riodu obračuna. Obračunski period (period obračuna
stava na računu rezervi po stopi koja se utvrđuje na
od. The period for calculating the mandatory reserve
obaveznih rezervi) počinje svakog meseca u dane
osnovu proseka kamatne stope koju je u istom peri-
begins as of 1st, 11th and 21st day of each month
prvog, jedanaestog i dvadesetprvog, a završava
odu ostvarila Centralna banka na overnight depozite.
and concludes on 10th, 20th and the last day in a
se desetog, dvadesetog i zadnjeg dana u mesecu.
month. The Bank is obligated to submit a report to
Banka je obavezna da nakon svakog obračunskog
the Central Bank of Bosnia and Herzegovina on the
perioda, a najkasnije u roku od tri dana po isteku pe-
balance of its deposits and loans in KM, within three
rioda obračuna, dostavi Centralnoj banci BiH izveštaj
days after the end of the period.
101
godišnji izvještaj 2011
11. POTRAŽIVANJA ZA KAMATU I NAKNADU, PO OSNOVU PRODAJE
I DRUGA POTRAŽIVANJA
102
annual report 2011
11. INTEREST, FEE, RECEIVABLES FROM SALES AND OTHER RECEIVABLES
103
godišnji izvještaj 2011
annual report 2011
12. DATI KREDITI I DEPOZITI
12. GIVEN LOANS AND DEPOSITS
U skladu sa Odlukom o aktivnim kamatnim stopama Banke i katalogom proizvoda za pravna lica i fizička lica
In accordance with the Decision on the Bank’s interest rate, short term loans were granted to corporate clients
klijente Banke, kratkoročni krediti su odobravani pravnim licima uz kamatne stope koje su se kretale u rasponu
at the annual interest rates ranging from 2% to 13%, depending on the type of loan, while long term loans were
od 2,00% do 13% godišnje, a dugoročni krediti su odobravani uz kamatnu stopu od 2,4% do 12% godišnje,
granted at annual interest rates ranging from 2,4% to 13%. Short term loans to retail customers were granted
u zavisnosti od vrste kreditnog proizvoda i instrumenta obezbeđenja. Kamatna stopa na kratkoročne kredite
at annual interest rate ranging from 3,3% to 12% while long term loans were granted at the annual interest rate
stanovništvu kretala se u rasponu 3,3% do 12% godišnje, a dugoročni krediti su odobravani uz kamatnu stopu od
ranging from 3,3% to 13%. For loans granted from credit lines the interest rate is 6 month EURIBOR + margin
3,30% do 13% godišnje. Na kredite koji su odobravani iz kreditnih linija, kamatna stopa je iznosila šestomesečni
ranging from 4,225% to 6,725%, and loans from IRB RS are granted in accordance to IRBRS requirements.
Euribor + marža u rasponu od 4,225% do 6,725%, a krediti iz izvora IRB RS odobravani su prema Pravilima IRBRS.
104
105
godišnji izvještaj 2011
annual report 2011
Koncentracija plasmana korisnicima
Concentration of loans to customers
Koncentracija ukupno plasiranih sredstava komitentima od strane Banke, na dan 31. decembar 2010. godine
As of 31 December 2010 the concentration of the Bank’s total placements to customers was significant in the
značajna je kod sledećih delatnosti:
following industries:
Ročnost dospeća kredita
Maturities of loans to customers
Ročnost dospeća plasmana klijentima prema roku dospeća, sa stanjem na dan 31. decembar 2010. godine
Maturity structure of loans to customers in terms of the remaining maturity as of 31 December 2010 is as follows:
je sledeća:
106
107
godišnji izvještaj 2011
annual report 2011
13. HARTIJE OD VRIJEDNOSTI
13. SECURITIES
Hartije od vrednosti za trgovanje na dan 31. decembra 2010. godine iznose 1.583 hiljada KM (31. decembra 2009.
As of 31 December 2010, securities held for trading amounted to KM 1.583 thousand (31 December 2009: KM
godine: 2.046 hiljada KM) i Banka je u 2010. godini po osnovu trgovanja hartijama od vrednosti ostvarila prihod
2.046 thousand). During 2010 the Bank realized profit from securities held for trading in the amount of KM 10
10 hiljada KM.
thousand.
Hartije od vrednosti koje se drže do dospeća na dan 31.decembra 2010. godine iznose 236 hiljada KM (31.de-
As of 31 December 2010, securities held to maturity amounted to KM 236 thousand (31 December 2009: KM 0).
cembra 2009. godine: 0 KM).
Investment in non - consolidate related parties include investmentsd in equity of the following legal entities:
Investicije u nekonsolidovana povezana preduzeća obuhvataju učešća u kapitalu kod sledećih pravnih lica:
31 Dec 2010
KM thousand
% in total
Nova leasing
Nova Real estate
ZIF Unioninvest fond ad
Centralni registar
Banjalučka berza, Banja Luka
SWIFT
Impairment of investments
Total
108
860
450
200
207
266
31
(136)
1.878
63%
10%
9%
7%
9%
-
31 Dec 2009
KM thousand
% in total
860
450
200
130
175
31
(51)
63%
10%
9%
7%
9%
-
1.795
109
godišnji izvještaj 2011
14. OSTALI PLASMANI I AVR
annual report 2011
14. OTHER INVESTMENTS AND ACCRUALS
Promene na ispravkama vrednosti ostalih plasmana bile su sledeće:
110
111
godišnji izvještaj 2011
15. OSNOVNA SREDSTVA I ULAGANJA U NEKRETNINE
112
annual report 2011
15. FIXED ASSETS AND REAL ESTATE INVESTMENTS
113
godišnji izvještaj 2011
Osnovna sredstva i promene na osnovnim sredstvima u toku 2010. godine prikazana su kako sledi:
114
annual report 2011
Movements on intangible assets during 2010 were as follows:
115
godišnji izvještaj 2011
16. NEMATERIJALNA ULAGANJA
116
annual report 2011
16. INTANGIBLE ASSETS
117
godišnji izvještaj 2011
Nematerijalna ulaganja i promjene na nematerijalnim ulaganjima u toku 2010. godine prikazana su kako slijedi:
118
annual report 2011
Intangible asset investments, and impairment in intangible asset investments, during 2010 were as shown bellow:
119
godišnji izvještaj 2011
annual report 2011
17. VANBILANSNE POZICIJE
17. OFF BALANCE SHEET ITEMS
U cilju zadovoljenja finansijskih potreba komitenata, Banka odobrava različite vidove preuzetih neopozivih
For purpose of clients needs, Bank approve different kind of irrevocable commitments as well as guaranties and
obaveza kao i garancija i ostalih preuzetih i potencijalnih obaveza. Iako se pomenute obaveze ne priznaju u
other potential commitments. Although, these commitments are not part of balance sheet, they have credit risk,
bilansu stanja, one sadrže kreditni rizik i stoga čine sastavni dio sveukupnog rizika Banke.
therefore they are part of overall risk of the Bank.
Ukupno stanje potencijalnih obaveza i preuzetih neopozivih obaveza je prikazano u sedećoj tabeli:
Garancije i ostale preuzete i potencijalne obaveze
Guarantees and other irrevocable commitments
Akreditivi i garancije obavezuju Banku da izvrši plaćanje u korist korisnika istih ukoliko se za to ispune potrebni
Letter of credits and guarantees commit Bank to perform payment in benefit of the beneficiary, if all necessary
uslovi.
conditions are fulfilled.
Garancije i ’stand - by’ akreditivi nose isti tip rizika za Banku kao i krediti.
Guarantees and stand by letter of credits, have the same risk for the bank as loans.
Preuzete neopozive obaveze
Contingencies and commitments
Preuzete neopozive obaveze se odnose na neiskorišćene odobrene kredite i revolving kredite. Preuzete neopoz-
Irrevocable commitments relate to unused approved loans which cannot be cancelled unilaterally, such as: over-
ive obaveze obično imaju fiksne datume kada ističu ili druge odredbe u vezi isteka. Pošto preuzete neopozive
drafts on current accounts, revolving loans to corporate customers, multipurpose frame loans, acquisition and
obaveze mogu isteći prije povlačenja kredita od strane komitenata, ukupno ugovoren iznos ne predstavlja ne-
other irrevocable commitments. Irrevocable commitments usually have fixed expiration dates or other provisions
ophodno buduće gotovinske odlive.
concerning expiration. Since the irrevocable commitments can expire before loan withdrawal by the customer, the
total contracted amount do not necessarily represent future cash outflows. The Bank monitors maturity of the ir-
Ipak, potencijalni kreditni gubitak je manji od ukupnih neiskorišćenih obaveza iz razloga što je većina obaveza
revocable commitments in respect of unused approved loans, because long-term commitments have higher level
potencijalna i zavisi od ispunjenja određenih uslova od strane klijenta. Banka prati ročnost preuzetih neopozivih
of credit risk than short-term commitments.
obaveza po osnovu neiskorišćenih odobrenih kredita jer dugoročne preuzete obaveze nose viši stepen kreditnog
rizika od kratkoročnih preuzetih obaveza.
120
121
godišnji izvještaj 2011
annual report 2011
Poslovi u ime i za račun trećih lica:
Funds managed on behalf of third parties:
Komisioni poslovi uključuju iznos od 20.771 hiljada KM (31.12.2009. godine: 21.955 hiljada KM) koji predstavlja
Funds managed on behalf of third parties include the amount of KM 20.771 thousand (2009: KM 21.955 thou-
poslove u ime i za račun drugih pravnih lica.
sand) that relate to the loans on behalf of third parties.
Na dan 31.12.2010. godine ukupna potraživanja po osnovu zaključenih komisionih poslova u ime i za račun
On 31 December 2010 total balance of receivables that refer to transaction on behalf of third parties (districts and
opština i drugih institucija države iznose 20.018 hiljada KM.
other institutions) was KM 20.018 thousand.
Banka od 2002. godine u ime i za račun finansijske institucije (IGA) vrši plasman i naplatu kredita odobrenih na
Since 2002, Bank has made placement and collection of loans, on behalf of financial institution (IGA), approved
ime podsticanja i razvoja proizvodnje za izvoz i na dan 31.12.2010. godine ukupna potraživanja po osnovu datih
for encouragement and development of production for export. On 31 December 2010 total balance of these
plasmana iznose 753 hiljada KM.
receivables was KM 753 thousand.
Poslovi u ime i za račun trećih lica
122
Ostale stavke vanbilansne evidencija:
Off balance sheet other items
Ostale stavke vanbilansne evidencija odnose se na: evidentnu kamatu kredita, loro akreditive, hartije od vrijed-
Other off balance sheet item are: interest, loro letter of credit, security (custody), payed cort taxes, receivables
nosti preuzete na čuvanje, plaćene takse po tužbama, opozive obaveze po karticama i ostale stavke.
from credit cards and other.
123
godišnji izvještaj 2011
124
annual report 2011
18. OBAVEZE PO OSNOVU DEPOZITA I KREDITA
18. DEPOSITS AND LOANS LIABILITIES
19. OBAVEZE ZA KAMATU I NAKNADU
19. INTEREST AND FEE LIABILITIES
125
godišnji izvještaj 2011
20. OSTALE OBAVEZE I PVR
annual report 2011
20. OTHER LIABILITIES AND ACCRUALS
Promene na rezervisanjima za kreditne gubitke:
Promene na rezervisanjima za otpremnine:
126
Changes in Provision for retirement:
127
godišnji izvještaj 2011
128
annual report 2011
21. KAPITAL
21. SHAREHOLDER’S EQUITY
Ukupan akcijski kapital Banke na dan 31.12.2010.god. sastoji se od 63,145,754 obične akcije pojedinačne nomi-
Total Bank’s share capital as of 31 December 2010, comprised 63.145.754 ordinary shares with nominal value of
nalne vrijednosti 1 KM (31. decembar 2009. godine: 45,142 obične akcije pojedinačne nominalne vrednosti 1.000
KM 1.000 each (31 December 2009: 45.142 ordinary shares with nominal value of KM 1.000, and 8.150.992 ordi-
KM i 8,150,992 obične akcije pojedinačne nominalne vrednosti 1 KM).
nary shares with nominal value of KM 1).
Na Skupštini akcionara 17.05.2010. godine donete su Odluke o XIV i XV emisiji akcija.
On 17 May 2010 Bank’s Assembly issued a Decision to raise the XIV and XV issuance of shares.
Odluka o XIV emisiji akcija odnosi se na podelu akcija čijom realizacijom se ranije emitovanih 45.142 običnih akcija
The decision on XIV issuance of shares relates to the issuance of shares where 45.142 common shares of class A
klase A nominalne vrednosti 1.000 KM deli na 45,142,000 običnih akcija nominalne vrednosti 1KM.
and nominal value 1.000 KM divides on 45.142.000 common shares with nominal value 1 KM.
Odluka o XV emisiji akcija odnosi se na emisije akcija u vrednosti od 9.852.762 KM po osnovu raspodele neto
The decision on XIV issuance of shares relates to the issuance of shares in value of 9.852.762 KM from retained
dobiti iz prethodne godine.
profit from 2009.
129
godišnji izvještaj 2011
annual report 2011
Najveći akcionari Banke na dan 31. decembra 2010. godine su:
As of 31 December 2010, the Bank’s most significant shaeholder ’s were as follows:
Sve gore navedene promene akcionara Banke evidentirane su u jedinstvenoj evidenciji akcionara kod Centralnog
All above stated changes of the Bank’s shareholders are recorded with the Central Securities Registry of the Re-
registra Hartija od vrednosti Republike Srpske.
public of Srpska. On 31 December 2010, the Bank’s monetary equity amounted to KM 63.146 thousand. As pre-
Banka na dan 31. decembra 2010. godine ima novčani iznos kapitala u iznosu od 63.146 hiljada KM. Zakonom o
scribed by the Law on Banks of the Republic of Srpska, minimal monetary equity amount is KM 15.000 thousand.
bankama Republike Srpske propisan je minimalan iznos novčanog kapitala od 15.000 hiljada KM.
According to the Article 90, paragraph 3, of the aforementioned Law and the Decision on minimum standards
Članom 90. stav 3. Zakona o bankama Republike Srpske, odnosno Odlukom o minimalnim standardima za up-
for management of banks’ capital, the minimal capital adequacy ratio of 12% is prescribed, together with the
ravljanje kapitalom banaka, propisan je minimalni koeficijent adekvatnosti kapitala od 12% i način obračuna istog.
method for calculation of the capital adequacy ratio. As of 31 December 2009 capital adequacy ratio was 13,9%
Na dan 31. decembra 2010. godine, koeficijent adekvatnosti kapitala Banke iznosio je 13,9% (31.12.2009. godine:
(31 December 2009: 15,1%).
15,1%).
22. DOGAĐAJI NAKON DATUMA BILANSA STANJA
22. EVENTS AFTER BALANCE SHEET DATE
The Bank had no other significant events after balance sheet date which would have material effect on the finan-
Nije bilo drugih događaja nakon datuma Bilansa stanja koji bi materijalno uticali na finansijske izveštaje Banke.
cial statements.
23. SUDSKI SPOROVI
23. LITIGATIONS
Najznačajniji spor koji se vodi protiv Banke je po tužbi Farmaland a.d. Nova Topola, koji takođe vodi spor i protiv
The most important lawsuit against the Bank is from the litigation of Farmaland a.d. Nova Topola, that also initi-
Republike Srpske radi utvrđivanja u učešću akcionarskog kapitala u Novoj banci a.d. Banja Luka od 0,323% i za
ated lawsuit against Republic of Srpska in order to determine the shareholder ’s equity in Nova Banka a.d., Banja
iznos od 4.500 hiljada KM na ime prava po osnovu vlasništva nad akcijama Banke. Naime, Farmaland je pravni
Luka in the amount of 0,323% and requested amount of 4.500 KM based on the ownership of the Bank shares.
naslednik PIK Mladen Stojanović, čiji je kapital odlukom nadležnih državnih organa isknjižen jer je Država bila
Farmaland is legal successor of PIK Mladen Stojanovic, whose capital was lost during the privatization of Agro-
većinski akcionar PIK Mladen Stojanović. Na dan 01. januara 2003. godine Agroprom banka je pripojena Novoj
prom banke a.d., Banja Luka. On January the 1, 2003 Agroprom Bank was merged with Nova Banka a.d., Banja
banci a.d. Banja Luka i na dan pripajanja tužilac nije imao učešća u akcionarskom kapitalu Agroprom banke.
Luka and on that day procecutor did not have shares in shareholder ’s equity of Agroprom banka. Considering
Imajući u vidu da Banka nije bila u bilo kakvom odnosu sa tužiocem, rukovodstvo Banke smatra da iz ovog spora
that the Bank was not in any relation with the prosecutor, and the request of the procecutor does not have any
neće proisteći materijalno značajna obaveza i zbog toga nisu vršena rezervisanja po tom osnovu.
legal basis, the Bank’s management belive thta this litigation will be resolved in its favour and therefore did not
make provisions for this case.
130
131
godišnji izvještaj 2011
132
annual report 2011
133
annual report 2011
Želim da vam se zahvalim na dobrom
odabiru uposlenika koji izražavaju visok
stepen profesionalizma. Nadam se da će te
još bolje poslovati i postati vodaća banka
ne samo u BiH nego i u regionu pa i šire...
* klijent Banke
I want to thank you for choosing the right
employees who display a high degree of
professionalism. I hope that you will
continue to conduct your business in a
superb way and become a leading bank not
only in Bosnia and Herzegovina but also in
the region and even wider...
* Bank customer
134
135
136
137
138
Download

Pogledaj - Nova Banka