Makroekonomsko okru`enje / Macroeconomic Environment 4 · - Platni promet sa inostranstvom / Foreign Payment System ... u pr vih pet u Bosni i Hercegovini. Platni promet sa inostranstvom

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Uvodna rije~ direktora / Introductory Word by General Manager

Misija i vizija banke / Mission Statement and Bank's Vision

Makroekonomsko okruènje / Macroeconomic Environment

Pregled operacija Banke / Survey of Bank Operations

- Kreditne aktivnosti / Lending Activities

- Depozitne aktivnosti / Deposit Activities

- E-banking / E-Banking

- Platne kartice / Payment Cards

- Vanbilansne operacije / Off Balance Operations

- Platni promet sa inostranstvom / Foreign Payment System

- Razvoj informacionih tehnologija / The Development of Information Technology

- Razvoj poslovne mreè / The Development of Business Network

- Upravljanje ljudskim resursima / Human Resource Managing

- Pripajanje Agroprom Banke A.D. B.Luka / Takeover of Agroprom Banka B.Luka

Uprava Banke / Bank Management

[eme organizacije / Organisation Charts

Organizacioni dijelovi Nove Banke / Nova Banka Network

Revizorski izve{taj / Auditor's report

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Sadràj / Contents

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Po{tovani poslovni partneri i akcionari Nove Banke Dear Shareholders and Business Partners of Nova Banka

Uvodna rije~

direktora

Introductory Word by

General Manager

Na{e redovno godi{nje izvje{tavanje je uvijek prilika da se Our regular annual reporting represents an opportunity to

osvrnemo na odre|eni vremenski period i postignu}a look back over a longer period of time and analyze

ostvarena tokom tog perioda. Ovom prilikom ̀ elio bih da se achievements for that period. I will therefore inform you

osvrnem ne samo na poslovanje i rezultate ostvarene u briefly on some achievements achieved as from 1999 and

2002. godini, ve} i na neke pokazatelje rasta i razvoja banke also contemplate the year 2002 results. Sometime ago four

od 1999. godine. Nedavno se upravo navr{ilo ~etiri godine full years of operation under the name NOVA BANKA were

rada banke pod imenom Nova Banka. Iako je ime Nova achieved. Although the name change to Nova Banka was

Banka zvani~no odobreno tek u junu 1999. ja sam, sa granted only in June 1999 I have had started working with

mojim kolegama iz direktorskog tima upravo prije ~etiri my team on the project already in February of the same year

godine po~eo da ostvarujem ovaj projekat sa ciljem da and with the goal to become a modern financial institution

postanemo moderna finansijska institucija. under current high standards.

Milorad Andì}

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Kako je Nova Banka nastala na temelju reformskih I may now say that by the end of 2002 the bank has

opredjeljenja i sa ciljem da postane moderna banka po svim accomplished the most of the planned goals from its

vaè}im standardima, ja bih kratko rekao da je Nova Banka Strategic Plan that was aimed at 2004. Such a fast and

sa krajem 2002. godine ostvarila ve}inu planskih kategorija dynamic growth and development is a consequence of

iz Strate{kog plana banke koji je donesen sa vaènjem do right strategic outlook and a diligent work of banks

2004. godine. Ovako brz i dinami~an razvoj posljedica je Managing Board, Board of Directors and all of the

ispravnih strate{kih opredjeljenja i marljivog rada organa employees of the bank. I dare to say that Nova Banka is the

uprave banke, rukovodstva i svih zaposlenih u Novoj Banci. only bank in Bosnia and Herzegovina that may claim its

Usu|ujem se re}i da je Nova Banka jedina banka u Bosni i origin in local communities thanks to regional policies in

Hercegovini koja moè da kaè da je banka lokalnih managing the banks resources developed as the original

zajednica, zahvaljuju}i regionalnim politikama upravljanja tool contributing to local communities development.

sredstvima banke koje smo razvili kao originalno oru|e Nova Banka was really successful in 2002. Indicators show

koje doprinosi razvoju okruènja.that bank has paid dividend of 12% surely the key indicator

Nova Banka je izuzetno uspje{no poslovala u 2002. godini. to motive of our business – profit. The growth of income is

again strong and all other indicators show constant growth. Pokazatelji poslovanja ukazuju da je banka uspjela da

Strategic reliance on SME's and retail business provided for ostvari isplatu dividende od 12% i da ostvari najva`niji

full accomplishment of the annual plan. Nova Banka has a motiv poslovanja - profitabilnost. Tako|e je zabiljeèn

strong position in Bosnia and Herzegovina in terms of zna~ajan rast ukupnog prihoda i uop{te porast poslovanja.

number of loans granted to SME's and practically takes a Strate{ki oslonci poslovanja banke - mala i srednja

leading role. Dispersion of credit risk is high bringing the preduze}a i stanovni{tvo dali su puno ostvarenje planiranih

credit risk to affordable levels. Nova banka continuously ciljeva poslovanja., Nova Banka je u 2002. godini postigla

invests in new technologies and products. These zavidno mjesto u BiH po broju kredita odobrenih privredi i

investments bring expected return therefore excellent po tome postala vode}a banka u finansiranju poslovanja

results in 2002 were recorded in transaction banking. Nova malih i srednjih preduze}a. Disperzija kreditnog rizika je

Banka share of National Payment System transactions in visoka, tako da je poslovanje banke izloèno relativno

Bosnia and Herzegovina was among top five banks, and by niskom riziku nastanka gubitaka. Nova Banka kontinuirano

number of were improved by indirect participation in ulaè u razvoj tehnologija i proizvoda. Ova ulaganja donose

RTGS+ providing the high rate of STP and automated rezultate u skladu sa o~ekivanjima, te su posebni uspjesi u

transfer to beneficiaries banks. We are very pleased with the 2002. godini zabiljeèni u transakcionom bankarstvu.

growth of savings of the citizens during 2002 as well with U~e{}e Nove Banke u unutra{njem platnom prometu u BiH

increase in retail credit activities.je izuzetno visoko i dovelo je banku me|u prvih pet u Bosni

i Hercegovini. Platni promet sa inostranstvom unapre|en je Nova Banka brought a detailed plan for 2003. Further

participacijom u sistemu evropskog poravnanja RTGS+ growth of operations as well as diversification of products

tako da se transferi vr{e automatizovano do banaka krajnjeg and technologies were foreseen.

odredi{ta.

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Milorad Andì}Generalni direktor / General Manager

Nova Banka AD Bijeljina

S po{tovanjem / Sincerely

Izuzetno smo zadovoljni i porastom {tednje stanovni{tva Beside the current line of products in 2003 we have major

koji je ostvaren u 2002. godini, te poslovima kreditiranja expectations of growth in e-banking and payment card

stanovni{tva koji su u 2002. godini doìvjeli veliki rast. operations. We also expect that stronger financing of

exports and investments of SME's will be achieved in Nova Banka je donijela detaljan plan poslovanja za 2003.

collaboration with IGA – Investment Guarantee Agency godinu. Tim planom predvi|en je dalji rast poslovanja

Sarajevo and RS Development Fund and the World Bank. banke i dalja diversifikacija proizvoda i poslova. Osim

We expect to establish closer links to EBRD and USAID for proizvoda koji su osvojeni, u 2003. godini o~ekujemo

whom the bank acted as an agent. Considering the sna`nu ekspanziju karti~arskog poslovanja i elektronskog

organization of the bank we will accomplish and implement bankarstva. Tako|e planiramo zna~ajnije kreditiranje

Internal Control and Internal Audit Plan developed with proizvodnje za izvoz i kreditiranje investicija u saradnji sa

Ernst&Young Athens as consultants. During 2003 all Agencijom IGA Sarajevo, Fondom za razvoj i zapo{ljavanje

prerequisites will be met to certify the bank under ISO 9001 RS i Svjetskom bankom. O~ekujemo i unapre|enje

standards. saradnje sa EBRD i USAID BF obzirom na zna~ajan obim

kredita datih privredi u svojstvu agenta. Na unutra{njem The event of high importance happened at the end of the

ure|enju banke }emo realizovati plan i program interne year – the takeover of Agroprom banka AD Banja Luka. By

kontrole i interne revizije koji smo razvili u saradnji sa that Nova Banka has further enlarged its and increased its

konsultantima, Ernst&Young Atina, a predvi|amo da }e balance volume to 92 million KM at the beginning of 2003.

tokom godine banka biti certificirana za upravljanje At the same time this takeover increased the nominal capital

kvalitetom po standardu ISO 9001. of the bank to 15 million KM which is the minimum capital

requirement in Bosnia and Herzegovina as of 31 December Izuzetno je zna~ajan doga|aj sa kraja godine kada je

2002.ostvareno pripajanje Agroprom banke Banja Luka Novoj

Banci. Time je Nova Banka izvr{ila i ekspanziju poslovne

mreè, a postigla i rast bilansne sume na 92 miliona KM sa

po~etkom 2003. godine. Istovremeno ovim udruìvanjem

ostvaren je i propisani nivo kapitala za banke u BiH od

15.000.000 KM.

Once again I want to thank all our friends and partners forthe efforts and collaboration and I wish everybody a goodwork and success in 2003.

Jo{ jednom èlim da zahvalim svima na uspje{nojsaradnji i da poèlim uspje{an rad i rezultate u teku}oj2003. godini.

Misija banke

Vizija banke

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2NOVA BANKA je osnovana sa misijom da se razvija i da aktivnosti. Uvode se novi proizvodi i tehnologije. NOVA

stvara. Polazno stanje je poratno, sa niske osnove bruto BANKA razvija sebe, ali mora da razvija i druge, kako bi

nacionalnog proizvoda i niske privredne aktivnosti u Bosni i obezbjedila prelaz u vi{e nivoe razvoja. Ovako definisana

Hercegovini. misija zna~i da je Banka potpuno orijentisana prema

Ostvarenje misije Banke daje za rezultat novi ciklus razvoja i klijentima sa kojima razvija sveobuhvatan odnos i

stvaranja koji u svakom novom krugu seè u vi{i nivo kompleksnost veza i transakcija.

Banka je virtuelna jer upravlja~ki sistem Banke ne mora da

se zasniva na odre|enoj lokaciji niti na golemoj

administraciji, ve} na alatima i oru|ima koji omogu}avaju

dono{enje pravovremenih i osnovanih upravlja~kih odluka.

Banka primjenjuje e-banking jer tro{kovi radne snage

rastu, a tro{kovi opreme i tehnologije padaju. Telebanking

omogu}ava neposredan pristup klijentu, i real-time

operacije uz smanjenje administracije.

Banka primjenjuje office banking sa tzv. velikim klijentima

umreàvanjem svoje informacione baze sa informacionim

sistemima klijenata. Sve transkacije su maksimalno

ubrzane, bezbjedne, a kreditni poslovi se obavljaju uz

znatno smanjenje rizika plasmana.

Banka djeluje na cjelokupnoj teritoriji regiona. Region je

trì{te zemalja jugoisto~ne Evrope. Pokriva je razvojem

specifi~nih organizacionih jedinica sposobnih za brzo

djelovanje u okviru ukupnog upravlja~kog sistema,

jedinstvenog sistema dono{enja odluka i upravljanja

rizicima. (Rizik je disperziran i time umanjen).

Banka obavlja sve vrste djelatnosti koje spadaju u domen

klasi~nog bankarstva, i u~estvuje u stvaranju finansijskih

trì{ta. Banka ne preduzima poduhvate sa 100%

izloèno{}u, ve} participira u ukupnim trì{nim kretanjima.

Nova Banka je:

Virtuelna banka

E-banking

Office banking

Sveobuhvatna u smislu

pokrivanja teritorije u regionu

Univerzalna banka

Mission Statement

Bank's Vision

Nova Banka has been founded with mission to develop and new technologies are introduced. Nova Banka develops

to create. The initial condition was the one found after the itself, but it must be developing others as well, in order to

war in Bosnia and Herzegovina, with low GDP and low secure stepping to higher levels of development. The

economic activity. The Bank's mission accomplishment mission defined in such manner means that Bank is fully

gives new development cycle as a result. That cycle reaches client-oriented, with whom it develops overall relationship

new level of activities at every new round. New products and and complexity of relations and transactions.

The Bank is virtual due to the fact that Bank's management

doesn't have to be based on the particular location or on

huge administration, but on tools and instruments that

allow timely and sound management decisions to be

brought.

The Bank practices e-banking because labor costs are

increasing, while technology and equipment expenses are

decreasing. e-banking allows immediate approach to

clients, and real-time operations along with reduction of

administration.

The Bank practices the office banking with major clients by

networking Bank's information base with clients'

information bases. All transactions are accelerated to the

maximum, secure, while credit operations are being

completed with significant risk reduction.

The Bank is performing on entire territory of the region. The

region is Southeast European market. It is covered through

the development of specific organizational units that are

capable do perform within global management system,

common decision bringing system and the risk

management system (the risk is dispersed and therefore

reduced).

The Bank performs all operations within the classic banking

domain and is involved in creation of financial markets. The

Bank doesn't undertake tasks with 100% exposure, but

participates in overall market movements.

Nova Banka is:

Virtual bank

E-banking

Office banking

Complete in the sense of the

covered territory in the region

Universal bank

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Tokom 2002. godine ekonomski napredak u Bosni i Vlade BiH na svim nivoima tro{e 64% BDP. Imaju}i na umu

Hercegovini bio je postepen i necjelovit. Signali su da je prosje~na javna potro{nja vlada EU od 28-30% BDP

kontradiktorni. Zabiljeèn je dalji rast BDP, ali sa razli~itim ovaj iznos je u slu~aju BiH zaista prevelik. Slede}i veliki

doprinosom BiH entiteta. problem je siroma{tvo stanovni{tva u Bosni i Hercegovini.

Oko 20% stanovni{tva zara|uje manje od 1.800 KM po O~igledan je bio napredak u sektoru javnih prihoda. Na

osobi godi{nje. Slede}ih 30% stanovni{tva jedva da prelazi primjer budètski deficit koji je iznosio 10% u 2000. godini

granicu siroma{tva koja iznosi 1.800 KM. Ukoliko rast pao je na 4,6% u 2001. godini. To je izuzetan rezultat

BDP ne dostigne 6% I ukoliko ne bude izvedena budètska postignut zahvaljuju}i boljem prikupljanju poreza,

reforma,ne}e do}i do novog zapo{ljavanja, tako da }e prevenciji korupcije i efikasnom upravljanju budèta.

mnogi iz grupe 30% stanovni{tva dalje osiroma{iti ispod Deficit spoljne trgovine se pogor{ao, imaju}i na umu da je

granice siroma{tva. Rast stranih direktnih investicija prije dvije godine iznosio 20% a sada 22%. Sve ovo

direktno je zavisan o odgovaraju}im makroekonomskim ukazuje da privreda Bosne i Hercegovine nije konkurentna.

uslovima. Vaàn signal za priliv SDI moè biti privatizacija U Bosni i Hercegovini jo{ uvijek nema privrede kvaliteta,

velikih javnih preduze}a putem tendera. Takvim metodom niti ponude konkurentnih proizvoda. Stoga preduze}a ne

mogu se na}i dobri kupci, te naplatiti razuman iznos cijene I izvoze, a potro{a~i kupuju strane proizvode koji su bolji, a

ostvariti pove}anje fiskalnih prihoda u post-prodajnom jo{ uvijek jeftiniji u odnosu na doma}e. Nove vlasti moraju

periodu. Podr{ka me|unarodne zajednice u Bosni i da o~uvaju visok rast BDP-a. Kako bi se o~uvala kreditna

Hercegovini kre}e se ka komercijalnim aran`manima. Od sposobnost zemlje godi{nja stopa rasta treba da iznosi 6%.

1996. godine Bosna i Hercegovina finansirala se po IDA Rast izvoza treba da bude po stopi od 9%, a dotok stranih

uslovima , {to }e prestati sredinom 2004. godine. Stoga direktnih investicija da iznosi 250 miliona USD.

pred svima u Bosni i Hercegovini stoje izazovi.Me|utim, najve}i izazov je smanjenje javne potro{nje.

Makroekonomsko okruènje

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During 2002 the economic advance in Bosnia and The biggest challenge however is cut in government

Herzegovina was gradual and incomprehensive. The spendings. BiH government/s at all levels spend 64% of

signals are contradicting. Further growth of GDP was GDP. Having in mind that the average spendings of EU

recorded, but the entities of BiH divert in its contribution. governments is 28-30% of GDP the figure for BiH is too

high. Another big problem of BiH is poverty of population. The improvement in public revenue sector was apparent.

Approximately 20% of population earns less than 1.800 For example budget deficit of 10% in 2000 fell to 4,6% in

KM per person a year. Another 30% of population is slightly 2001. It is a fantastic result thanks to better tax collection,

above the poverty limit of 1.800 KM. If GDP growth would prevention of corruption and efficient budget management.

not be 6% and if the reform of budget management is not As far as foreign trade deficit is concerned the situation

accomplished, no new jobs would be created and many of worsened having in mind that the deficit was 20% two years

those belonging to the group of 30% would become ago and today it is 22%. All of this indicates that the

impoverished. The growth of FDIs is clearly dependent on economy of Bosnia and Herzegovina is not competitive. In

adequate macroeconomic conditions. The important signal Bosnia and Herzegovina there is still no quality economy,

may be the privatization of big public companies by tender. nor offer of competitive products. Therefore companies are

By such a method good buyers could be found, reasonable not engaged in exports, and consumers prefer foreign

amounts would be collected and eventually growth in tax products that are cheaper and yet of better quality. New

collection in forthcoming years.authorities have to sustain high growth of GDP. In order to

sustain creditworthiness authorities have to achieve annual The support of international community shifts to

GDP growth rate of 6%. The growth of export should be at commercial arrangements. As of 1996 Bosnia and

9%, and the inflow of foreign direct investments should Herzegovina was financed under IDA terms and this will

value 250 million USD. expire by mid 2004. Therefore challenges lay ahead

everybody in Bosnia and Herzegovina.

Macroeconomic Environment

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Nova Banka AD Bijeljina stekla je licencu za obavljanje svih tokom 2002 godine dopunjen ~ime su usvojeni najvi{i

bankarskih poslova u junu 2000. godine od strane Agencije standardi bankarstva. Minimalni zahtjev kapitala za

za bankarstvo Republike Srpske, a u skladu sa Zakonom o poslovne banke je od kraja 2002. godine pove}an na 15

Bankama koji je donijet 1999. godine. Zakon o Bankama je miliona KM.

Pro{la godina je bila karakteristi~na i po uklju~enju Banke U svrhu podr{ke sektoru malih i srednjih preduze}a Nova

u kreditne linije namijenjene za kreditiranje malih i srednjih Banka je u saradnji sa Fondom za Razvoj i Zapo{ljavanje

privatnih preduze}a putem Fonda za razvoj i zapo{ljavanje Republike Srpske daje razvojne kredite za investicije i

Republike Srpske i kratkoro~no kreditiranje obrtnog obrtna sredstva sa rokom otplate do 5 godina i povoljnim

kapitala izvozno orijentisanih preduze}a putem Agencije za kamatnim stopama. Ovaj program se odvija na osnovu

garantovanje investicija (IGA) i Fonda stanovanja finansiranja pruènog kreditnom linijom Svjetske banke. U

Republike srpske za stambene kredite stanovni{tvu. Banka svrhu podr{ke izvozu iz Bosne i Hercegovine Nova Banka

radi konsultantske poslove na pripremi aplikacija za novu daje kredite sa stimulativnom kamatom i sa rokom otplate

kreditnu liniju. Banka je svoja raspoloìva sredstva do 360 dana preduze}ima izvoznicima u saradnji sa IGA

usmjeravala za kreditiranje pravnih i fizi~kih lica u skladu sa BiH - Agencijom za garantovanje investicija sa sjedi{tem u

kreditnom politikom i Odlukom o kamatnim stopama i Sarajevu. Tokom 2002. godine banka nije davala najve}e

drugim vaè}im propisima. U navedenom periodu moguce kredite. Kreditni sektor banke je znatno razvijen u

plasirano je cca 79,0 miliona KM pravnim i cca 11,2 milona svrhu ja~anja funkcija upravljanja kreditnim rizikom i

KM fizi~kim licima, ostvareni prihod po osnovu kamata je procedura i prakse u kreditnoj aktivnosti. Time su operacije

5,75 milona KM. Sa 31.12.2002. godine bilo je aktivno 539 dovedene na nivo uskla|enosti sa evropskom praksom.

partija pravnih lica i 1.272 partije fizi~kih lica.

Pregled operacija Banke

Kreditne aktivnosti

Po teritirijalnoj zastupljenosti plasirano je:

1. Filijala Bijeljina

2. Filijala S. Sarajevo

3. Filijala Br~ko

4. Filijala Mostar

5. Filijala Sarajevo

6. Filijala Zvornik

7. Filijala Banja Luka

8.Filijala Doboj

9.Filijala Trebinje

10.Filijala Srbinje

11.Centrala

30%30%

6%6%

5%5%

2%2%

3%3%

11%11%

18%18%

3%3%

9%9%

4%4%

9%9%

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Nova Banka AD Bijeljina acquired a full banking license in 2002 promoting high banking standards. Minimum capital

June 2000 from Banking Agency of Republika Srpska under requirement established at the end of 2002. was set at 15

the Law on Banks promulgated in 1999, and amended in million convertible marks.

Last Year was marked by introduction of credit lines for The available funds for lending activities were disbursed in

SMEs extended by Employment and Development accordance with bank`s credit policy and procedures, as

Foundation of RS as well as stronger lending in support of well as with interest rate policy. Throughout the report

exports in collaboration with IGA Investment Guarantee period the bank disbursed loans in an amount of 79 million

Agency Sarajevo. At the same time Housing Fund of RS KM to corporate clients and 12 million KM to citizens. The

launched the credit line for housing projects for individual interest income of 5,75 million KM was achieved. On 31

users in most of the municipalities where bank is having its December 2002 the loan portfolio consisted of 539 loans to

offices. Bank is rendering services in support of preparation corporate and 1.272 loans to citizens.

of new loan applications for new credit lines in support of

SMEs.

Survey of Bank Operations

Lending Activities

In terms of territory the spread of portfolio is as follows:

1. Branch office Bijeljina

2. Branch office S. Sarajevo

3. Branch office Br~ko

4. Branch office Mostar

5. Branch office Sarajevo

6. Branch office Zvornik

7. Branch office Banja Luka

8. Branch office Doboj

9. Branch office Trebinje

10.Branch office Srbinje

11.Headquarters

30%30%

6%6%

5%5%

2%2%

3%3%

11%11%

18%18%

3%3%

9%9%

4%4%

9%9%

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Tokom 2002. godine do{lo je do dalje diversifikacije rasta depozita ove kategorije klijenata, tako|e uz rast

depozita. Jedan od faktora koji je uticao na diversifikaciju depozita sa povoljnijom ro~nom strukturom. Ova grupa

jeste povratak povjerenja stanovni{tva u banke, te je do{lo depozita i dalje ostaje primarna ciljna grupa banke u smislu

do zna~ajnog rasta {tednje stanovni{tva. S druge strane razvoja. Struktura depozita kakva je ostvarena obezbje|uje

zabiljeèn je zna~ajan porast u~e{}a gra|ana i u stabilnost banke, jer je uticaj javnog sektora koji takode

transakcionom bankarstvu i do otvaranja velikog broja u~estvuje u strukturi depozita doveden na mjeru

teku}ih ra~una, te deviznih ra~una. Uticaj ponude prihvatljivog rizika. Kombinacijom bezgotovinskih

karti~arskih proizvoda doveo je do zna~ajnog porasta instrumenata pla}anja, daljim unapre|enjem kvaliteta svih

prosje~nog stanja ovih ra~una. Slede}i zna~ajni izvor vrsta usluga banke, te specifi~nim proizvodima banka }e i

depozita u Novoj banci predstavljaju depoziti malih i dalje nastojati da ohrabri lojalnost klijentele i obezbjedi

srednjih preduze}a. Tokom 2002. godine do{lo je do daljeg uslove za konstantan rast depozitne osnove.

Nova Banka Bijeljina pruà usluge platnog prometa u Bosni Ukupan bruto-prihod u 2002 godini je preko 4.000.000,00

i Hercegovini na osnovu dozvole za obavljanje transakcija KM

niskog i srednjeg rizika koju je izdala Agencija za Na poslovima UPP-a angaòvano 69 radnika koji su dobro bankarstvo Republike Srpske 03.07.2000. godine. Od obu~eni i kvalifikovani - Cjelokupna infrastruktura je 05.01.2001 Banka je ravnopravno uklju~ena u sistem UPP- opremljena najsavremenijom opremom renomiranih a u BIH. Brzom transformacijom i angaòvanjem zna~ajnih svetskih proizvo|a~a (telekomunikacije, hardver, softver) potencijala prevazi|ene su po~etne te{ko}e i otpo~et je za ~ije funkcionisanje neposredno brine tim vrhunskih IT proces razvoja modernog i efikasnog platnog prometa. stru~njaka.Nakon 2 godine rada UPP-a u Novoj banci ostvareni su

Mreù UPP ~ini 46 lokacija koje su opremljene za rezultati vrijedni respekta, a banka je svrstana u sami vrh na

prikupljanje naloga {to svjedo~i o dobroj teritorijalnoj listi banaka BIH (prema zvani~nim pokazateljima Centralne

pokrivenosti.banke BiH). Ove tvrdnje su potkrepljene slede}im

Prose~an broj izvr{enih naloga je preko 14.000 u toku pokazateljima:

jednog danaPrema izve{tajima iz CB BIH Nova Banka u~estvuje sa 16%

Transakcije sa iznosom od preko 20.000 KM kao i ukupnog broja transakcija u BIH {to je svrstava na prvo

transakcije sa statusom hitno se izvr{avaju u roku od 5 min. mesto u BIH. (podatak ima jo{ ve}i zna~aj kada se zna da

od momenta iniciranja.preko 40 banaka iz BIH ucestvuje u UPP-u)

Izvodi za sve klijente su dostupni najkasnije do 18.00 Ostvareni promet u 2001 godini je 2.576.318.592,32 KM, a

~asova teku}eg dana {to svjedo~i o efikasnosti i dobroj u 2002 godini je promet je dostigao 3.600.435.348,65 KM.

organizovanosti svih segmenata koji su uklju~eni u UPP.Uspe{no je realizovano 3.000.000 transakcija

Preko 60 klijenata u svom radu koristi usluge Elektronskog Preko 6.500 klijenata ima otvorene ra~une UPP-a.

bankarstva koje pruà Nova banka.Depozit po osnovu UPP-a je KM 21.000.000,00 {to ~ini

preko 30% od ukupnog depozita banke

Depozitne aktivnosti

Platni promet u zemlji

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12

During 2002 further diversification of deposits continued. group in bank's development strategy. The deposits

One of the factors influencing is the return of trust of citizens diversified in terms of maturity and there was a shift in favor

to open savings accounts with the bank. The savings of term deposits as opposed to sight deposits. The

recoded further growth compared to initial strong year influence of public sector deposit is at affordable level

2001. On the other hand thanks to a good quality service in considering potential risk of changes in level of deposits

transaction banking large number of current accounts were originating from this sector. Future will be marked by

open, as well as foreign currency accounts. There is also employment of non-cash payment instruments, constant

clear influence of payment cards products contributing to improvement of quality of all banks products and

raise of average balances to these accounts. The deposits of introduction of new products thus encouraging the loyalty

SMEs recorded further growth in 2002. These deposits of clients and growth in deposit base.

alongside with those of citizens represent a primary target

Nova Banka renders payment system services under Gross income for 2002 was well over 4 million KM.

license issued on 3 July 2000. National Payment System Employment in this sector reached 69 employees – all well

operations started in BiH on 5 January 2001. Swift trained and qualified.

transformation and investment of major resources helped The complete infrastructure is built on state-of-the-art

the bank to overcome initial bottlenecks resulting in equipment (global brands – telecommunication, HW and

development of modern and efficient payment system. After SW). Its maintenance and development are supported by

2 years of operation the results are worth respect and the the team of top IT experts.

bank is among top ranking banks in BiH as per Central Bank

data. The network consisted of 46 outlets for collection of

payment orders all linked on-line to the branches and Nova Banka executes 16% of all the transactions in BiH

headquarters IT system.payment system ranking no.1 in BiH among 40 banks

licensed for NPS. The average daily number of transaction reached 14.000.

Total traffic reached 3,600,435,348.65 KM in 2002 Transactions amounting over 20.000 KM as well as urgent

compared to 2,576,318,592.32 in 2001. transactions are effected within 5 minutes from initiation.

Total of 3 million transactions were effected. Statement printouts are available at the end of the day by

18:00 hours at the latest.At the years end 6,500 clients had transaction accounts with

Nova Banka There is a growth in e-bank client base thanks to the high

quality of service.Deposit base of payment system reached 21 million KM

representing 30% of the deposits in the bank.

Deposit Activities

National Payment System

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NOVA BANKA je svojim klijetima omogu}ila kori{}enje E-

bank software familije, bilo da se radi o pojedincima,

privatnim poduzetnicima, zanatlijama ili malim ili velikim

preduze}ima. E-BANK NOVA je bukvalno ban~in {alter na

radnom mjestu ili kod ku}e. Ovakav "{alter" je otvoren 24

sada dnevno, svih sedam dana nedeljno i 365 dana

godi{nje, ~ak i kada se dnevno precesiraju podaci ili se radi

na odràvanju sistema. Prenos podataka izme|u korisnika i

elektronske banke je veoma brz i pouzdan. Sigurnost i

za{tita povjerljivih finansijskih podataka obezbje|ena je na

nekoliko nivoa. Svi podaci su {ifrovani na izlazu po{iljaoca,

a de{ifruju se jedino kod primaoca. Osobe u komunikaciji

prolaze autorizaciju preko smart kartice koja na sebi sadrì

~ip koji vr{i identifikaciju kodiranje i dekodiranje podataka.

Time se obezbje|uje autenti~nost podataka, te da podatke

mogu ~itati jedino oni kojima su namjenjeni. Podaci se

digitalno potpisuju i ne mogu se kasnije pore}i.

E-Banking

pregled stanja ra~una

pregled prometa na ra~unu

pregled izvje{taja

pla}anje obaveza putem platnih naloga sa teku}im

datumom i datumom unaprijed

slanje i prijem li~nih i op{tih obavijesti

sigurnost od neovla{}enog upada u bazu podataka

stvaranje arhive i imenika partnera

E-BANK NOVA korisniku omogu}ava:

E-Bank E-Bank NovaNovaban~in {alter na svakom mjestu i u svako doba

Tokom 2002. godine izvr{eno je potpuno zaokruènje Izdate su revolving kreditne kartice MASTERCARDÔ koje

tehnologija i proizvoda iz domena platnih kartica. su nai{le na izuzetno dobar prijem kod klijenata jer

predstavljaju zamjenu za uobi~ajene potro{a~ke kredite, uz

Izdat je veliki broj debitnih kartica MAESTROÔ koje su nesumnjive prednosti koje daje mogu}nost upravljanja

vezane za teku}e ra~une gra|ana i kojima je omogu}eno kreditom.

raspolaganje novcem u zemlji i inostranstvu sa obra~unom

na doma}u valutu. Mreà EFT POS terminala dostigla je broj od 300 i izvr{ena

je instalacija na teritoriji svih filijala Nove Banke.

Izdat je ve}i broj Business MASTERACARDÔ kartica za Ugovorena je isporuka 10 ATM uredaja ~ija je ugradnja i

korporativne klijente i preduzetnike. eksploatacija po~ela u 2003. godini

Vanbilansne operacije u 2001. godini dostigle su zavidan sve boljih pokazatelja poslovanja banke i njenih klijenata.

nivo i temelje se 70% na izdavanju garancija i 30% na Akreditivne operacije biljeè rast koji jo{ uvijek nije

izdavanju akreditiva. Prihvatljivost garancija Nove Banke zadovoljavaju}i. Razlog tome je u relativno sporom razvoju

rapidno raste zbog urednog izvr{avanja obaveza, ali i zbog spoljne trgovine u Bosni i Hercegovini.

Platne kartice

Vanbilansne operacije

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Nova Banka provided its clients with E-bank software

product fit for corporate clients of any size from individual

entrepreneurs to a large companies . E BANK NOVA is

literally the banks desk on premises of clients. Such a desk

is open 24 hours a day, seven days a week and 365 days in a

year. The transfer of data between the user and e-bank is fast

and reliable. Security and protection of confidential

financial data is provided in manifold levels. All of the data

are encoded before leaving the user and could be decoded

only with the recipient. Persons in communication pass the

authorization by using a smart card providing identity check

as well as coding and decoding protocols. By that

authentication of data is enabled providing safe transfer of

data and irrevocability of orders.

E-Banking

account balance information

account changes over periods of time

reporting

payment orders on a same date or a

future date

send and receive option for personal and

general information

security considering unauthorized access

in data base

creation of archive and partner data base

E-BANK NOVA provides users with:

E-Bank E-Bank NovaNovaa n y t i m e - a n y w h e r e

Payment card system was fully employed in terms of welcomed by the clients. It is a substitute for typical

technologies and products in 2002. Large number of debit consumer credit outperforming it because of its versatility

MAESTROÔ cards was issued. These cards are linked to and manageability, The network of EFT POS terminals

current accounts and may be used inland or abroad with reached 300 by the end of the year and the spread is within

clearing in national currency. During the same period a the territorial reach of banks network. The delivery of 10

reasonable number of Business MASTERCARDÔ cards ATMs and preparations for ATM processing were

was issued to corporate clients and entrepreneurs. New completed by the end of the year. Operation of initial 3 ATMs

product - revolving credit card MASTERCARDÔ was started at the beginning of the 2nd quarter.

Off Balance operations recorded a reasonable growth in clients. The volume of L/C business has not reached

2002. They are based 70% on issuance of Letters of satisfactory volumes due to slow development of foreign

Guarantee and 30% on issuance of Letters of Credit. The trade practices in Bosnia and Herzegovina. The neutral off

acceptance of these instruments rapidly grows thanks to balance operation consist of loan portfolio owned by USAID

timely servicing of liabilities by the bank as well as because BF extended to SMEs where Nova Banka served as an agent

of improved indicators of performance of the bank and its bank.

Payment Cards

Off Balance Operations

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Platni promet sa inostranstvom podràn je SWIFT izvr{ila migraciju na SWIFT Access platformu koja

tehnologijom. Tokom 2002. godine platni promet sa omogu}ava dalji razvoj i unapre|enje platnog prometa sa

inostranstvom biljeìo je stabilnost i pouzdanost na inostranstvom. Osnivanje Nove Banke Beograd zna~ajno je

zadovoljstvo klijenata. Strate{ko opredjeljenje na jednu uticalo na pove}anje platnog prometa sa Srbijom. Proizvod

ta~ku (singlepoint) sa koje se nalozi prihavataju i izvr{avaju pod imenom finansijski most nudi olak{ice i niì nivo cijena

ostvareno je sveobuhvatnim odnosom sa Deutsche Bank u za usluge transfera novca, akreditive i garancije. Po~etni

pogledu EUR i USD operacija. Ostvaren je visok nivo STP koraci ostvareni u 2002. godini su prema{ili o~ekivanja i

(straight-through processing) tako da je ve} od polovine interes privrede za ovaj proizvod je sve ve}i. Privredna

2002. godine STP rastao ka nivou od 90% koji je postignut saradnja BiH sa Slovenijom omogu}ila je nesmanjeni nivo

ve} krajem godine. Obim reklamacija, kao i vrijeme za poslovanja sa A Bankom Ljubljana. Nova Banka ima

njihovo rje{avanje su znatno smanjeni. Povezivanje core korespondentske odnose sa preko 60 banaka u svijetu i sa

sistema sa SWIFT-om je izvr{eno, a krajem godine banka je svim bankama u Bosni i Hercegovini.

Platni promet sa inostranstvom

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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222

Deutsche Bank Frankfurt



Deutsche BankTrust Americas New York

A Banka Vipa Ljubljana

Ceskoslovenska Obchodni Banka AS Prague

Svenska Handelsbanken Copenhagen

Svenska Handelsbanken Oslo

Svenska Handelsbanken Stockholm

Privredna Banka Zagreb

Nova Banka Beograd

Ra~unSwiftBankaValuta














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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd















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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd















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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd


Foreign Payment System is supported by SWIFT Establishment of Nova Banka Belgrade influenced the

technology. Stability, reliability and client satisfaction were growth in payment transactions between BiH and Serbia.

the main characteristics of foreign payment system in 2002. Both banks created a joint product named Financial Bridge

Strategic orientation to a single point for EUR and USD offering special tariff for money transfers, letters of credit

transactions achieved in collaboration with Deutsche Bank and letters of guarantee, as well as export and import

Frankfurt enabled high level of STP (straight through financing based on these instruments. Initial steps taken in

processing) growing to 90% by the end of the year. Level of 2002 exceeded the expectations and the interest for the

enquiries and mismatches kept low as well as the time product is constantly growing. Operations with A Banka

needed for problem solving. SWIFT and core system Ljubljana kept the stable level following the BiH – Slovenia

platforms were connected and at the end of the year bank trade relations. Nova Banka maintains correspondent

migrated to SWIFT Access platform that will enable relations with 60 banks abroad and all of the banks in BiH.

development and improvement of the system.

Foreign Payment System

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Standard settlement instructions:

EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd

AccountSwiftBankCurrency














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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd















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re

po

rt

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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd















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po

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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd















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po

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EUR

GBP

CHF

USD

EUR I USD

CZK

DKK

NOK

SEK

HRK i EUR

YUD i EUR

DEUTDEFF

DEUTDEFF

DEUTDEFF

BKTRUS33

ABANSI2X

CEKOCZPP

HANDDKKK

HANDNOKK

HANDSESS

PBZGHR2X

TUBBYUBG

936 2419 00

936 2419 0003 GBP

936 2419 0001 CHF

04-413-718

051001010003258

8010-0866557723

08803900931

83960203588

40348989

709200-978-927765

543100-78-222











Nova Banka Beograd


Banka je i u 2002. godini pro{irivala svoju mreù poslovnih komunikaciono povezana i sa Srpskim po{tama, Penzijsko-

jedinica kao i obim transakcija. To je prouzrokovalo da se invalidnim fondom, SOVO fondom iz Beograda, Novom

pro{irivala komunikaciona mreà i ra~unarska bankom AD Beograd, EBB Sarajevo i Centralnom Bankom

opremljenost banke. Svih jedanaest filijala banke povezane BiH. Banka je povezana sa Internet provajderima ANEKS i

su sa iznajmljenim digitalnim 128 kbps linkovima, a ISDN LANACO iz Banja Luke iznajmljenim linkovima i preko

veze koriste se kao alternativne veze. Isto tako pobolj{ane sopstvenog e-mail servera omogu}ava svim radnicima e-

su i ostale komunikacione veze filijale-ekspoziture, mail servis kao i selektivno kori{}enje ostalih internet

odnosno istureni {alteri kao i konekcija sa SWIFT-om i card usluga.

service provajderom DELTA SINGULAR iz Atine (VPN Postoje}i softver SITOBank i SITOPP znatno je pro{iren i

konekcija). Nabavljena je i dodatna ra~unarska i osposobljen da podrì nove usluge koje je banka u

komunikaciona oprema tako da je sa 31.12.2002 banka me|uvremenu uvodila u svoje poslovanje, prije svega

raspolagala sa : 250 ra~unara u funkciji radnih stanica- usluge karti~arstva, e-bankinga, preuzimanje file-ova za

klijenata, 28 ra~unara u funkciji servera, raznovrsnom raspodjelu civilnih i vojnih penzija i li~nih dohodaka firmi.

dodatnom opremom kao {to su printeri, UPS-ovi itd. Istovremeno su vr{ena stalna pobolj{anja i prilago|avanja

raznovrsnom opremom za kontrolu i evidenciju pristupa u ~estoj izmjeni pravne regulative obavljanja pojedinih

prostorije banke, 2 agregata na dizel gorivo za bezprekidno bankarskih poslova, prije svega u oblasti unutra{njeg

napajanje elektri~nom energijom, razna aktivna i pasivna platnog prometa. Izvje{tajna funkcija je znatno pro{irena.

komunikaciona oprema neophodna za mreù ovakve Cjelokupan softver, sistemski i aplikativni softver, je

strukture, a i Cisco PIX firewall za njenu za{titu.(ruteri, licenciran.

switchevi, hub-ovi itd.) Izvr{ena je i kadrovska popuna novim mladim inènjerima

Ukratko re~eno, svako radno mjesto je opremljeno informati~kog profila tako da Banka danas ima ukupno 15

ra~unarom i ima podr{ku softvera za sve poslove koji se radnika ovog profila. Intezivnim dodatnim obukama ovi

trenutno obavljaju u Banci. kadrovi su osposobljeni da uspje{no odràvaju vrlo

Treba napomenuti da je trenutno i 93 korisnika e-bankinga kompleksnu informati~ku hardversku i softversku

na specifi~an na~in umreèno u mreù banke. Banka je infrastrukturu.

Razvoj informacionih tehnologija

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di

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ji

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2

Further growth business operations and network caused RS, Pension Fund of RS and Serbia (SOVO), Nova Banka

extension of communication network and procurement of Belgrade, EBB Sarajevo and Central Bank of BiH. The bank

computer equipment. All 11 branches of the bank are linked is connected with internet providers TEOL, LANACO and

by 128 kbps leased lines, backed-up by ISDN lines. Links ANEKS all from Banja Luka with leased links. It enables all

between branches and other outlets were improved. Leased employees to use services of e-mail and selective internet

lines to SITA EQUANT (SWIFT) and VPN connection to services.

DELTA SINGULAR ATHENS (MSP). At the end of the year Existing SITOBANK and SITOPP software was further

the list of equipment consisted of: 250 computers serving developed in support of new services and products

as clients – workstations, 28 computers serving as servers, introduced in 2002. (payment cards, e-bank, file transfers

number of accessory equipments, printers, scanners, UPS, for pension and wages distribution). At the same time

access control equipment for banks premises, 2 diesel applications were amended with frequent changes in

power generators for uninterrupted power supply, active regulations, above all in payment system and anti-money

and passive communication equipment for the laundering practices. Reporting functions were extended to

infrastructure of this type – Cisco PIX firewall, coding- a high degree. The whole system and application software

decoding equipment, routers, switches, hubs etc. has been licensed. Recruitment of young engineers for IT of

Every work place is equipped with the workstation and the various profiles resulted in total of 15 employees. The

full SW support for the specified job description. The part of training and education of IT personnel is permanent and

network are also users of e-bank outnumbering 100 at the intensive and the staff successfully maintains and develops

end of the year. The bank is also connected to Post Office of this complex structure.

The Development of Information Technlogy

19

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0

2





















19

an

nu

al

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rt

0

2





















19

an

nu

al

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0

2





















19

an

nu

al

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rt

0

2





















19

an

nu

al

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po

rt

0

2

Tokom 2002. godine izvr{eno je otvaranje Filijale Nove u sjevero-zapadnom dijelu BiH je pro{irena poslovnim

Banke u Tuzli, te ekspoziture u Klju~u. Uzimaju}i u obzir jedinicama koje su bile u njenom sastavu, a na raspola-

pripajanje AGROPROM banke Novoj Banci poslovna mreà ganju su i bolji uslovi poslovnog prostora u Banja Luci.

Agroprom banka a.d., Banja Luka osnovana je kao pripajanja Banke Novoj Banci a.d., Bijeljina 03.12.2002.

nezavisna banka u aprilu 1990. godine i upisana je u sudski godine. Dana 27.12.2002. godine Agencija za bankarstvo

registar pod brojem U/I-537/90 dana 07.05.1990.godine Republike Srpske je donela Re{enje kojim se Banci

odobrava statusna promena – pripajanja. Izvr{ena statusna Agencija za bankarstvo Republike Srpske izdala je Banci u

promena registrovana je u Osnovnom sudu u Bijeljini novembru 1998. godine Re{enje o izdavanju dozvole za

31.12.2002. godine. obavljanje bankarskih poslova, kao i Re{enja iz jula i

oktobra 2000.godine za obavljanje unutra{njeg platnog Po~ev od 01.01.2003.godine Banka posluje u okviru Nove

prometa. Banka je obavljala kreditne, depozitne, Banke a.d., Bijeljina– filijala Banja Luka.

garancijske poslove, kao i poslove platnog prometa u zemlji Odluka Nove Banke o preuzimanju Agroprom banke

i inostranstvu. Banka je poslovala preko Centrale sa zasnivala se na potrebi okrupnjavanja bankarskog sektora u

sedi{tem u Banja Luci i 6 filijala koje su locirane u Bosni i Hercegovini, a pregovori o preuzimanju trajali su 6

Lakta{ima, Mrkonji} Gradu, Novom Gradu, Gradi{koj, mjeseci. Sporazum strana predvi|a u~e{}e dosada{njih

Prijedoru i Sokolcu. Na dan 31.12.2002. godine Banka je akcionara APB u akcionarskom kapitalu Nove Banke

zapo{ljavala 67 radnika (31.12.2001.godine-71 radnik). srazmjerno visini nominalnog kapitala, korigovanog

Skup{tina Banke donijela je odluku o statusnoj promeni – rezultatom poslovanja u 2002. godini, koji su imali u APB.

Provo|enje strategije ljudskih resursa determinisano je 10 filijala sa 5 ekspozitura i 41 istureno mjesto. Na dan

ekspanzijom Banke u poslovnom i geografskom smislu. 31.12.2002. godine broj i struktura zaposlenih u Banci bila

Banka je u svom sastavu na kraju izvje{tajnog perioda imala je slede}a:

Prosje~an broj zaposlenih u 2002. godini je 190,3 radnika. Iz pregleda je vidljivo da je po potrebi angaòvan i odre|en broj

spoljnih saradnika za obavljanje privremenih poslova ili do iznalaènja trajnog rje{enja. Do pove}anog zapo{ljavanja je do{lo

zbog pove}anog obima poslova i kre}e se u planskim okvirima.

Razvoj poslovne mreè

Pripajanje Agroprom Banke A.D. Banja Luka

Upravljanje ljudskim resursima

20

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2

Na dan 31.12.2002. godine

Mr

VSS

VSS

SSS

KV

NSS

UKUPNO

2

93

50

83

0

3

231

0

3

2

6

0

2

13

2

96

52

89

0

5

244

U radnom odnosu UKUPNOPo ugovoru

In 2002 new branch was opened in Tuzla major industrial even more adding 6 outlets of APB in the structure of Nova

centre in NE Bosnia and the agency in KLJUC city in NW Banka. One of the results of takeover is better working

Bosnia and Herzegovina. Taking into account takeover of conditions for Banja Luka branch.

Agroprom Banka the network has been extended in NW BiH

Agroprom Banka AD Banja Luka was established as an Bijeljina on 3 December 2002. Banking Agency of RS

independent banking organization in April 1990 and brought resolution approving the merger. At the same tame

registered with the court in Banja Luka under U/I-537/90 on Assembly of shareholders of Nova Banka brought the

7 May 1990. Banking Agency of Republika Srpska granted decision for takeover of APB approved by the Banking

license for banking activities in November 1998 and license Agency on the same date. These changes were recorded in

for national payment system operations in July and October the court registrar n Bijeljina on 31 December 2002. As of 1

2000 to the APB bank. The bank conducted credit, deposit January 2003 APB license was revoked and it continue

activities, issued guarantees and conducted national and business as a Nova Banka Banja Luka Branch Office.

international payment transfers. The bank had a network of The decision was based on on the need to create stronger

6 branches in Lakta{i, Mrkonjic Grad, Novi Grad, Gradi{ka, bank. Negotiations took some six months although the idea

Prijedor and Sokolac, and its principal seat in Banja Luka. is much older. The agreement envisages that the current

On 31 december 2002 the bank employment reached 67, shareholders of APB will resume its shareholding within

compared to end of 2001 when figure was 71. The banks Nova Banka in accordance with the nominal capital

Assembly brought decision to merge with Nova Banka AD corrected by the final result of APB at the end of 2002.

Human resources strategy implementation was determined At the end of the year the structure of employees was as

by banks expansion in terms of both products and network. follows:

The average number of employees in 2002 was 190. Part time employees were engaged either to support current operations

during peak season or as a trial employment for available posts. Employments were conducted in accordance with the annual

plan.

The Development of Business Network

Takeover of Agroprom Banka Banja Luka

Human Resource Managing

31. December 2002.

MA

University degree

Colege

High school

Skilled worker

Primary school

TOTAL

2

93

50

83

0

3

231

0

3

2

6

0

2

13

2

96

52

89

0

5

244

Full time TOTALPart time

21

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al

re

po

rt

0

2

22

go

di

{n

ji

iz

vj

e{

ta

j 0

2


5

Dragan Spasojevi}

Pedsjednik / Chairman Djuro Stanojevi}

Veljko Ivkovi}

Stevo Radi}

Jovo Radonji}

Rastko Prokopi}

Neboj{a Nini}

Du{an Lazarevi}

Zdenko Sivri}

Jovo Kosmajac

Slobodan ]ur~i}

Predsjednik / Chairman @eljko Gari}

Slobodan Luki}

Mitar Janji}

Simo Plakalovi}, diplomirani ekonomista, B.A.

Sjedi{te Banke / Registered Seat

Nova Banka A.D. Bijeljina, Svetog Save br. 46

76300 Bijeljina, Republika Srpska, Bosna i Hercegovina

Telefoni / Phones: 055/201-409 i 210-908

Fax: 055/201-410

SWIFT: NOBIBA 22

Zvornik

Bijeljina

Bijeljina

Zvornik

Doboj

Banja Luka

Banja Luka

Bijeljina

Split

Srpsko Sarajevo

Lon~ari

Banja Luka

Zvornik

Bijeljina

Upravni odbor / Managing Board

Nadzorni odbor / Supervisory Board

Interni revizor Banke / Internal Auditor

Osnovni podaci o Banci / Basic Data

23

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2

Milorad Andì}

Miladin Vidi}

Slavi{a Rakovi}

Stana [alipur

Dobrivoje Tuki}

Aleksandar Dòmbi}

Goran Avlija{

Petar Mitrovi}

Nikola Cvjetinovi}

Milenko Lalovi}

Anka Bulatovi}

Jovanka Jovi}

Milada Simi}

Mla|en Begene{i}

Nedàd Osmanagi}

Dane Bevanda

Mirza Kuremovi}

Filijala / Branch Banja Luka

Filijala / Branch Bijeljina

Filijala / Branch Zvornik

Filijala / Branch Srpsko Sarajevo

Filijala / Branch Br~ko

Filijala / Branch Doboj

Filijala / Branch Srbinje

Filijala / Branch Trebinje

Filijala / Branch Sarajevo

Filijala / Branch Ljubu{ki

Filijala / Branch Tuzla

Generalni direktor Banke / Managing Director

Zamjenik generalnog direktora / Deputy Managing Director

Sektor poslova sa inostranstvom / Foreign Relations Department

Platni promet / Inland Payments

Sektor pravnih poslova / Legal Department

Sektor sredsatva i plasmana / Tresury


Rukovodstvo Banke / Bank Headquarters

Rukovodstvo filijala / Branch Offices Management

Globalna {ema organizacije Nove Banke / General Organisation Chart

Nadzorniodbor

Supervisory board

Uprava

Managing Board

Centrala

Headquarters

S. SarajevoSarajevoTrebinjeLjubu{kiTuzla

BijeljinaBr~koZvornikDobojBanja LukaSrbinje

Odbor za internureviziju

Internal Audit Commitee

Interna revizija

Internal Audit

Skup{tinaNove Banke AD

General Assemblyof Shareholeders

6

Filijale / Branches

24

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{n

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e{

ta

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2

Centrala

Headquarters

Centrala Nove Banke / Headquarters Organisation Chart

25

an

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0

2

Ra~unovodstvo

Accounting

Pravni poslovi

Legal

Plan i analiza

Plan and analysis

Ljudski resursi

Human resources

Marketing iistraìvanje

Marketing anddevelopment

Op{ti poslovi

General

Informacionetehnologije

Informationtechnologies

Arhiva

Archive

Organizacija irazvoj

Organizationand development

Bezbjednost

Security

Interna kontrola

Internal control

Kvalitet

Quality

Podr{ka / Support

Realizacija / Production

Samostalna odjeljenja / Independent departm

entsDisponibilitet

Treasury

Platni prometu zemlji

NationalPayment System

Platni promet uinostranstvu

International PaymentSystem

Karti~arstvo

Payment Cards

Krediti

Loans

[tednja i depoziti

Savings and deposits

7

26

go

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e{

ta

j 0

2

Organizacioni dijelovi Nove Banke / Nova Banka Network

Banja Luka

Bijeljina

Br~ko

Zvornik

Doboj

Knjaza Milo{a 15 051/303-611

Svetog Save 27 055/209-098

Kneza Lazara 4 049/217-087

B. Jugovi} B-18 056/210-283

Svetog Save 4/III 053/243-678

Adresa / Adress Telefon / Phone

Ekspoziture / Agencies

Izdvojeni {alteri / Outlets






Prijedor

Gradi{ka

Prnjavor

Mrkonji} Grad

Novi Grad

Lakta{i

[ipovo

Po{tanska [tedionica Banja Luka

Lazarevo Banja Luka

Centar Banja Luka

Kralja Petra I 48 052/240-050

Kozarskih brigada G-2 051/816-027

Svetosavska 34 051/864-265

Sime [olaje 21 050/213-069

Kara|or|a Petrovi}a 17 052/756-820

Kara|or|eva bb 051/832-086

Njego{eva bb 050/372-775

Kralja Petra I bb 051/218-742

Knjaza Milo{a 15 051/303-611

Kralja Petra Kara|or|evi}a 93 051/215-705

Lopare

Ugljevik

Republi~ka uprava carina, Dvorovi

"Ne{kovi} doo", Bijeljina

Cara Lazara bb 055/670-702

Trg Draè Mihajlovi}a bb 055/771-367

Komitska bb 065/661-141

Sremska 3 055/201-306

[amac

Lon~ari

Arizona

Vuka Karadì}a 40 054/612-560

Marije Kokotovi} 3 054/861-260

Poslovni prostor br. 17 049/745-649

Mili}i

Bratunac

[ekovi}i

Vlasenica

Han Pjesak

Vuka Karadì}a bb 056/741-313

Nemanjina bb 056/882-082

Trg Kralja Petra bb 056/743-884

Trg srpskih boraca bb 056/710-010

Srpske vojske bb 057/557-645

Modri~a

Derventa

Tesli}

Petrovo

Svetosavska bb 053/812-234

Kralja Petra I bb 053/334-003

Kara|or|eva bb 053/434-101

Centar bb 053/260-162

27

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2

Trebinje

Srpsko Sarajevo

Srbinje

Sarajevo

Ljubu{ki

Filijala za poslovanje sa hartijama od vrijednosti "BROKER NOVA"

Tuzla

Radomira [akoti}a 059/270-010

Slavi{e Vajnera î~e bb 057/320-101

[anticeva 058/210-380

Zagreba~ka 13 033/217-300

Andrije [imi}a bb 039/832-278

Turalibegova 21 035/248-870

Adresa / Adress Telefon / Phone





Ekspozitra / Agency


Ljubinje

Bile}a

Gacko

Nevesinje

[korava 23 059/621-645

Kralja Aleksandra 17 059/370-282

Solunskih dobrovoljaca 10 059/464-917

Skver Nevesinjska pu{ka 059/602-127

Pale

Sokolac

Srpskih ratnika 1 057/227-170

Cara Lazara 38 057/444-050

Vi{egrad

Rudo

âjni~e

Srpsko Gora`de

Kralja Petra I 20A 058/620-016

Vo`da Kara|or|a bb 058/711-301

\enerala Draè 4 058/316-055

Centar bb 058/412-046

Klju~

"Forever" Sarajevo

Branilaca bb 037/660-034

Akifa [eremeta 10 033/760-650

Mostar Fra Didaka Bunti}a 145 036/329-910

Bijeljina Gavrila Principa 11 055/203-828

Brokerage of Bonds and Shares Branch "BROKER NOVA"

Deutsche Bank Frankfurt dodijelila je Godi{nju

nagradu za izuzetan kvalitet poruka za pla}anje u

me|unarodnom platnom prometu tokom 2002.

godine Novoj Banci AD Bijeljina. Nagrada se odnosi

na visok nivo straight-through-processing STP

~ime se postiè izuzetna efikasnost i ta~nost u

prenosu novca odredi{nim bankama i klijentima u

inostranstvu uz smanjenje tro{kova prenosa.

Ovo priznanje potvr|uje opredijeljenost Nove Banke

da usvoji najvi{e standarde poslovanja i ispravnost

opredjeljenja za uvo|enje politike upravljanja

kvalitetom u skladu sa standardom ISO 9001. Nova

Banka A.D. Bijeljina o~ekuje certifikaciju u skladu sa

standardima upravljanja kvalitetom za sve poslove

koje obavlja u toku 2003. godine.

In recognition of Nova Banka ad Bijeljina excellence

in the quality of payment messages Deutsche Bank

presented First Annual Straight-Through

Processing Award to Nova Banka.

This award reaffirms Nova Banka attitude to adopt

highest standards in its operations. Nova Banka will

be ISO 9001 certified during 2003, after a long

preparatory period.

Deutsche Bank

Revizorski izve{taj / Auditor's report

Sadràj / Contents

Mi{ljenje revizora

Report of Independent Auditor

Bilans uspeha

Income statement

Bilans stanja

Balance sheet

Promene na kapitalu i rezervama

Statement of changes in equity and reserves

Bilans nov~anih tokova

Cash flow statement

Napomene uz ra~unovodstvene izve{taje

Notes to the financial statements

Bilans stanja pre i nakon statusne promene (prilog 5)

Balance sheet before and after the take over (adendum 5)

30

31

32

33

34

35

36

37

38

39

40

41

78

79

30

re

vi

zo

rs

ki

iz

ve

{t

aj

Izvr{ili smo reviziju bilansa stanja NOVE BANKE A.D. ra~unovodstvene izve{taje, nov~ani deo akcijskog kapitala

Bijeljina (u daljem tekstu: Banka) na dan 31. decembra Banke iznosi KM 11.388 hiljada na dan 31.12.2002. godine

2002. godine i odgovaraju}eg bilansa uspeha, promena na i isti nije usagla{en sa minimalnim iznosom nov~anog dela

kapitalu i rezervama i tokova gotovine za godinu koja se akcijskog kapitala propisanog Zakonom o bankama koji

zavr{ila na taj dan. Za ove ra~unovodstvene izve{taje iznosi KM 15.000 hiljada.

odgovorno je rukovodstvo Banke. Na{a odgovornost je da Dana 27.12.2002. godine Agencija za bankarstvo

izrazimo mi{ljenje na osnovu revizije koju smo izvr{ili.Republike Srpske je donela Re{enje kojim se Banci

Reviziju smo izvr{ili u skladu sa Me|unarodnim odobrava statusna promena – pripajanja Agroprom banke

standardima revizije. Ovi standardi nalaù da planiramo i a.d., Banja Luka. Izvr{ena statusna promena registrovana je

izvr{imo reviziju na na~in koji omogu}ava da se, u u Osnovnom sudu u Bijeljini 31.12.2002. godine.

razumnoj meri, uverimo da ra~unovodstveni izve{taji ne Po osnovu statusne promene akcionarski kapital Banke je

sadrè materijalno zna~ajne pogre{ne iskaze. Revizija pove}an za KM 3.613 hiljada, odnosno ukupan akcionarski

uklju~uje ispitivanje dokaza, na osnovu provere uzoraka, kapital Banke nakon statusne promene iznosi KM 15.001

koji potkrepljuju iznose obelodanjene u ra~unovodstvenim hiljada. Pove}anje akcionarskog kapitala Banke

izve{tajima. Revizija, tako|e, uklju~uje ocenu primenjenih registrovano je u Osnovnom sudu u Bijeljini dana

ra~unovodstvenih na~ela i zna~ajnih procena izvr{enih od 31.12.2002. godine.

strane rukovodstva, kao i sveukupnu ocenu op{te Po~ev od 01.01.2003. godine ra~unovodstveni izve{taji prezentacije ra~unovodstvenih izve{taja. Smatramo da Banke obuhvataju konsolidovana po~etna stanja revizija koju smo izvr{ili obezbe|uje razumnu osnovu za knjigovodstvenih pozicija Banke i Agroprom banke a.d., na{e mi{ljenje.Banja Luka.

Po na{em mi{ljenju, ovi ra~unovodstveni izve{taji istinito i Informacije prezentovane u delu Prilozi uz izve{taj o objektivno, po svim materijalno zna~ajnim aspektima, ekonomsko-finansijskoj reviziji, date su u svrhe dodatnih prikazuju finansijsko stanje Banke na dan 31.12.2002. analiza, koje su propisane Odlukom Agencije za bankarstvo godine, rezultate njenog poslovanja, promene na kapitalu i Republike Srpske i nisu sastavni deo ra~unovodstvenih rezervama i tokove gotovine za godinu koja se zavr{ila na taj izve{taja Banke. Date informacije bile su predmet na{e dan, u skladu sa ra~unovodstvenim propisima Republike pa`nje u toku revizije i primenjenih revizorskih procedura, i Srpske.po na{em mi{ljenju, date analize objektivno prezentuju, u

Bez kvalifikovanja mi{ljenja skre}emo pa`nju na slede}e:svim materijalno zna~ajnim aspektima, vezu sa

Kao {to je navedeno u napomenama 2, 19 i 22 uz ra~unovodstvenim izve{tajima uzetim u celini.

Upravnom odboru i akcionarima Nove Banke A.D. Bijeljina

Bijeljina, 13. mart 2003. godine

Za Ernst & Young d.o.o.Za BC Excel d.o.o.

Zdravko Ra{o,Ovla{}eni revizor

Mirjana Kova~evi}Ovla{}eni revizor

We have audited the accompanying balance sheet of Nova monetary share capital was KM 11.388 thousand. The

Banka a.d. Bijeljina (hereinafter referred to as "the Bank") as Banking Law prescribes a minimum monetary share capital

of 31 December 2002, and the related statements of income, of KM 15.000 thousand and therefore the Bank did not

changes in equity, and cash flows for the year then ended. reconcile its monetary share capital with the minimal

These financial statements are the responsibility of the monetary share capital prescribed by the Law.

Bank's management. Our responsibility is to express an On 27 December 2002, the Banking Agency of Republika

opinion on these financial statements based on our audit.Srpska made a decision, which verified the merging of the

We conducted our audit in accordance with International Bank with Agroprom banka a.d. Banja Luka, and the merge

Standards on Auditing. Those standards require that we was registered with the Commercial Court in Bijeljina on 31

plan and perform the audit to obtain reasonable assurance December 2002.

about whether the financial statements are free of material After the merge the Bank's share capital was increased for

misstatement. An audit includes examining, on a test basis, KM 3.613 thousand, amounting to total of KM 15.001

evidence supporting the amounts and disclosures in the thousand. The increase of the Bank's share capital was

financial statements. An audit also includes assessing the registered in the Commercial Court in Bijeljina on 31

accounting principles used and significant estimates made December 2002.

by management, as well as evaluating the overall financial Opening balances of the Bank's books as of 1 January 2003

statement presentation. We believe that our audit provides a include consolidated balances of Agroprom banka a.d.

reasonable basis for our opinion.Banja Luka and the Bank.

In our opinion, the financial statements present fairly, in all Information presented in Appendices to the Auditor's report

material respects, the financial position of the Nova Banka are disclosed for the purpose of additional analyses,

a.d. Bijeljina, as of 31 December 2002, the results of its prescribed by the Decision of the Banking Agency of

operations and its cash flows for the year then ended in Republika Srpska, and do not form integral part of the

accordance with legislative regulations of Republika financial statements of the Bank. Above information were

Srpska.subject of our attention during the audit and audit

Without qualifying our opinion, we draw attention to the procedures. In our opinion, the analyses present fairly, in all

following issues:material respects, the relation with financial statements of

As explained in Notes 2, 19 and 22 to the accompanying the Bank for the year ended 31 December 2002.

financial statements as of 31 December 2002, the Bank's

To the board of directors and shareholders of Nova Banka a.d. Bijeljina

Bijeljina, 13 March 2003. godine

Zdravko Ra{o,

On behalf of Ernst & Young d.o.o.

31

au

di

to

r's

r

ep

or

t

Mirjana Kova~evi}Authorised Auditor

On behalf of BC Excel d.o.o.

Authorised Auditor

u hiljadama KM

Prihodi od kamata i sli~ni prihodi

Rashodi kamata i sli~ni rashodi

Poslovni i direktni rashodi

Operativni rashodi

Porezi

Napomene od 1 do 22 su sastavni deo ovih izve{taja.

Napomena

5

5

6

7

8

2002

5.729

(868)

4.861

12.233

2.339

(4.079)

(10.676)

(14.755)

(94)

2.245

2001

3.252

(296)

2.956

8.271

1.489

(2.349)

(7.389)

(9.738)

(48)

1.441

NETO KAMATA I SLI^NI PRIHODI

NETO DOBIT

OPERATIVNI PRIHODI

NEKAMATONOSNI RASHODI

DOBIT PRE OPOREZIVANJA

b i l a n s u s p e h a

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in thousands of KM

Interest income and similar income

Interest expense and similar expense

Operating and direct expense

Other operating expense

Income taxes

The accompanying notes 1 to 22 from an integral part of these financial statements.

Note

5

5

6

7

8

2002

5.729

(868)

4.861

12.233

2.339

(4.079)

(10.676)

(14.755)

(94)

2.245

2001

3.252

(296)

2.956

8.271

1.489

(2.349)

(7.389)

(9.738)

(48)

1.441

NET INTEREST INCOME AND SIMILAR INCOME

NET PROFIT FOR THE YEAR

OPERATING INCOME

TOTAL EXPENSES

PROFIT BEFORE TAXATION

i n c o m e s t a t e m e n t

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u hiljadama KM

Nov~ana sredstva i ra~uni depozita

Plasmani drugim bankama

Krediti i dospela potraìvanja

Hartije od vrednosti koje se drè do dospe}a

Poslovni prostor i ostala fiksna aktiva

Investicije u nekons. povezana preduze}a

Ostala aktiva

Rezerve na stavke rizi~ne bilansne aktive

Depoziti

Obaveze po uzetim kreditima

Ostale obaveze

Rezerve na stavke rizi~ne vanbilansne aktive

Akcijski kapital - obi~ne akcije

Neraspore|ena dobit

Rezerve kapitala

Vanbilansne pozicije


Bijeljina 13. mart 2003. godine

Milorad Andì}Generalni Direktor

Napomena

10

11

12

13

14

15

16

17

18

15

19

19

19

20

31.12.02.

17.342

136

43.621

161

4.912

1.940

3.300

(1.436)

69.976

50.713

4.131

1.248

246

56.338

11.388

2.248

2

22.353

13.638

69.976

31.12.01.

27.294

1.374

22.221

-

3.039

314

3.042

(1.108)

56.176

42.891

442

450

-

43.783

10.938

1.453

2

17.379

12.393

56.176

AKTIVA

PASIVA

Obaveze

Kapital

Ukupne obaveze

Ukupan kapital

UKUPNE OBAVEZE I KAPITAL

UKUPNA AKTIVA

b i l a n s s t a n j a

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in thousands of KM

Cash and deposit accounts

Due from other banks

Loans and due receivables

Security held-to-maturity

Business premises and other fixed assets

Investments in non-consolidated related parties

Other assets

Provision for risk-bearing balance sheet items

Deposits

Borrowings

Other liabilities

Provision for risk-bearing contigencies and commitments

Ordinary shares

Reatined earnings

Bank's reserves

Contigencies and commitments

The accompanying notes 1 to 22 form an integral part of these financial statements.

Bijeljina 13. march 2003.

Milorad Andì}General Manager

Note

10

11

12

13

14

15

16

17

18

15

19

19

19

20

31.12.02.

17.342

136

43.621

161

4.912

1.940

3.300

(1.436)

69.976

50.713

4.131

1.248

246

56.338

11.388

2.248

2

22.353

13.638

69.976

31.12.01.

27.294

1.374

22.221

-

3.039

314

3.042

(1.108)

56.176

42.891

442

450

-

43.783

10.938

1.453

2

17.379

12.393

56.176

ASSETS

EQUITY AND LIABILITIES

Liabilities

Equity

Total liabilities

Total shareholders' equity

TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES

TOTAL ASSETS

b a l a n c e s h e e t

35

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or

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u hiljadama KM

Stanje na dan 01.01. teku}e godine

Uplate po osnovu IV emisije

Uplate po osnovu V emisije



Isplata dividende

Obaveza za porez po kona~nom re{enju nadle`nog poreskog organa

Dobit teku}e godine





Napomena

19

19

19

19

19

2002

10.938

-

450

1.453

(1.423)

(27)

2.245

2.248

2

2

13.638

11.388

2001

6.938

4.000

-

352

(340)

-

1.441

1.453

2

2

12.393

10.938


Neraspore|ena dobit

Rezerve kapitala

UKUPNO

p r o m e n e n a k a p i t a l u i r e z e r v a m a

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in thousands of KM

Balance as of 1 January

thIssue of share capital (the 4 emission of shares)

thIssue of share capital (the 5 emission of shares)

Balance as of 31 December


Dividend paid

Income taxes

Profit for the year





Note

19

19

19

19

19

2002

10.938

-

450

1.453

(1.423)

(27)

2.245

2.248

2

2

13.638

11.388

2001

6.938

4.000

-

352

(340)

-

1.441

1.453

2

2

12.393

10.938

Share capital - ordinary shares

Retained earnings

Bank's reserves

TOTAL SHAREHOLDERS' EQUITY

s t a t e m e n t o n c h a n g e s i n e q u i t y a n d r e s e r v e s

37

au

di

to

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or

t


u hiljadama KM

Primci kamata, naknada i provizija po kreditima

Isplate kamata

Naplate po potra`. koji su ranije otpisani

Nov~ane isplate zaposlenima i dobavlja~ima

Isplate po vanbilansnim ugovorima

Primici i isplate po vanbilansnim stavkama

Nov~ane pozajmice, kred. datim klijentima i naplata istih

Depoziti klijenata

Pla}eni porez na dobit

Neto nov~ana sredstva iz poslovnih aktivnosti

Kratkoro~ni plasmani finan. institucijama

Ulaganja u hartije od vrednosti

(Kupovina)/prodaja nematerijalne aktive

(Kupovina)/prodaja materijalne aktive

(Kupovina)/prodaja drugih ulaganja

Krediti (povrat kredita) dr. povez. preduze}ima

Neto nov~ana sredstva iz ulaga~kih aktivnosti

Primici od izdavanja akcija

Isplata. dividendi

Neto nov~ana sredstva od finansijskih aktivnosti

Efekti promene deviznog kursa

Napomena

6

13

19

19

10

10

2002

13.352

(631)

603

(6.850)

(75)

(284)

(21.086)

7.852

(158)

(7.277)

(1.306)

(161)

(494)

(1.804)

(1.626)

3.689

(1.702)

450

(1.423)

(973)

(9.952)

27.294

17.342

2001

7.653

(73)

34

(6.190)

-

1.545

(8.956)

26.965

(40)

20.938

-

-

(328)

(1.400)

(52)

-

(1.780)

-

(290)

(290)

-

18.868

8.426

27.294

NOVÂNI TOKOVI IZ POSLOVNIH AKTIVNOSTI

NOVÂNI TOKOVI IZ ULAGA^KIH AKTIVNOSTI

NOVÂNI TOKOVI OD FINANSIJSKIH AKTIVNOSTI

NETO PORAST NS I NE

NS I NE NA POÊTKU PERIODA

NS I NE NA KRAJU PERIODA

b i l a n s n o v ~ a n i h t o k o v a

38

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in thousands of KM

Interest, fee and commission receipts

Interest paid

Recovered written off receivables

Payments to employees and suppliers

Payments related to contingencies and commitments' contracts

Payments and receipts related to contingencies and commitments

Granted and repaid loans

Clients' deposits

Income tax paid

Net cash (used in) provided from operating activities

Due to from banks

Investments in securities

(Purchase) of intangible assets

(Purchase) of tangible assets

(Purchase) of other investments

Decrease of loans from other related parties

Net cash (used in) investing activities

Shares issued

Dividend paid

Net cash (used in) financing activities

Note

6

13

19

19

10

10

2002

13.352

(631)

603

(6.850)

(75)

(284)

(21.086)

7.852

(158)

(7.277)

(1.306)

(161)

(494)

(1.804)

(1.626)

3.689

(1.702)

450

(1.423)

(973)

(9.952)

27.294

17.342

2001

7.653

(73)

34

(6.190)

-

1.545

(8.956)

26.965

(40)

20.938

-

-

(328)

(1.400)

(52)

-

(1.780)

-

(290)

(290)

-

18.868

8.426

27.294

CASH FLOWS FROM OPERATING ACTIVITIES

CASH FLOWS FROM INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS AS OF 1 JANUARY

CASH AND CASH EQUIVALENTS AS OF 31 DECEMBER

c a s h f l o w s t a t e m e n t

Nova Banka a.d., Bijeljina (u daljem tekstu: Banka) je pravni sledbenik Eksim Banke a.d., Bijeljina osnovane Odlukom

o osnivanju banke u oktobru 1992. godine i upisane u sudski registar Re{enjem Osnovnog suda u Bijeljini broj Fi.-

292/92 u novembru iste godine. Re{enjem Osnovnog suda u Bijeljini broj Fi.-352/94 iz jula 1994. godine izvr{ena je

promena naziva Banke u Eksport-import banku a.d., Bijeljina, a Re{enjem Osnovnog suda u Bijeljini broj Fi.-598/99

(od 17.06.1999.godine) izvr{en je upis promene naziva Banke u Novu Banku a.d., Bijeljina.

Agencija za bankarstvo Republike Srpske izdala je Banci 07.06.2000. godine Re{enje o izdavanju dozvole za

obavljanje bankarskih poslova broj 05-452-5/200, Re{enje broj 05-683-2/2000 (od 09.06.2000. godine) za

obavljanje unutra{njeg platnog prometa za transakcije niskog nivoa rizika i Re{enje br.05-684-6/2000 (od

14.07.2000.godine) za obavljanje unutra{njeg platnog prometa za transakcije srednjeg nivoa rizika.

Banka obavlja kreditne, depozitne, garancijske poslove, kao i poslove platnog prometa u zemlji i inostranstvu.

Banka posluje preko Centrale sa sedi{tem u Bijeljini i 11 filijala koje su locirane u Bijeljini, Banja Luci, Srpskom

Sarajevu, Zvorniku, Br~kom, Trebinju, Doboju, Sarajevu, Srbinju, Ljubi{ki i Tuzli. Poslovi Banke podeljeni su po

sektorima i slu`bama. Na dan 31.12.2002. godine Banka zapo{ljava 231 radnika (31.12.2001. godine-174 radnika).

^lanom 44. stav 3. Zakona o bankama, odnosno Odlukom o minimalnim standardima za upravljanje kapitalom

banaka, propisan je minimalni koeficijent adekvatnosti kapitala od 10% i na~in obra~una istog. Na dan 31.12.2002.

godine Banka je imala koeficijent adekvatnosti kapitala 19,55% (31.12.2001. godine: 33,87%).

U prezentiranim ra~unovodstvenim izve{tajima – bilansu stanja na dan 31.12.2002. godine nov~ani deo akcijskog

kapitala Banke iznosi KM 11.388 hiljada i isti nije usagla{en sa minimalnim iznosom nov~anog dela akcijskog

kapitala propisanog Zakonom o bankama od KM 15.000 hiljada.

Skup{tina Banke je donela odluku o statusnoj promeni – pripajanja Agroprom banke a.d., Banja Luka dana

10.12.2002. godine.

Dana 27.12.2002. godine Agencija za bankarstvo Republike Srpske donela je Re{enje kojim se Banci odobrava

statusna promena preuzimanjem Agroprom banke a.d., Banja Luka.

Po osnovu statusne promene akcionarski kapital Banke je pove}an za KM 3.613 hiljada, odnosno ukupan akcionarski

kapital Banke nakon statusne promene iznosi KM 15.001 hiljada. Pove}anje akcionarskog kapitala Banke

registrovano je u Osnovnom sudu u Bijeljini dana 31.12.2002. godine.

Po~ev od 01.01.2003. godine ra~unovodstveni izve{taji Banke obuhvataju konsolidovana po~etna stanja

knjigovodstvenih pozicija Nove Banke i Agroprom banke a.d., Banja Luka koja posluje u sastavu Nove Banke a.d. kao

filijala Banja Luka (Napomena 22).

napomena 1

napomena 2

Osnovne informacije

Kapital i adekvatnost kapitala

40

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aj

Nova Banka a.d., Bijeljina (hereinafter: the Bank) is the legal successor of Eksim Banka a.d., Bijeljina, established by

the Decision on Establishment of the Bank from October 1992, and registered with the Court Register by the Decision

of the Commercial Court in Bijeljina No. Fi.-292/92 from November of the same year. By the decision of the

Commercial Court in Bijeljina No. Fi.-352/94 from July 1994, the Bank has changed its name to Eksport-Import banka

a.d., Bijeljina, and as per the Decision of Commercial Court in Bijeljina No. Fi.-598/99 (from June 17, 1999), the Bank

officially recorded the change of its name into Nova banka a.d., Bijeljina. The Banking Agency of Republika Srpska

issued the following licences to the Bank: License for operations (no. 05-452-5/2000, dated 6 June, 2000), License

for low risk local transactions (no.05-683-2/2000, dated 9 June, 2000), License for medium risk local transactions

(no.05-684-6/2000, dated 14 July, 2000).

The Bank's activities include loan, deposit and guarantee activities, as well as local and international payment

transactions. The Bank operates through the Headquarter in Bijeljina and 11 branches located in Bijeljina, Banja Luka,

Srpsko Sarajevo, Zvornik, Brcko, Trebinje, Doboj, Sarajevo, Srbinje, Ljubiska and Tuzla. The Bank's activities are

organized into sectors and departments. As of 31 December 2002, the Bank employed 231 employees (31 December

2001: 174).

Article 44, paragraph 3 of the Banking Law, i.e. the Decision on Minimal Standards for Managing Banks Equity,

prescribes the minimal capital adequacy ratio of 10%, along with its calculation method. As of 31 December 2002, the

Banks capital adequacy ratio was 19,55% (33,87% as of 31 December 2001).

The Bank monetary share capital was KM 11,388 thousand as of 31 December 2002. It was not reconciled with the

minimal monetary share capital prescribed by the Banking Law (KM 15,000 thousand).

The Bank's Assembly made a Decision to merge with Agroprombanka a.d. Banja Luka on 10 December 2002. On 27

December 2002, the Banking Agency of Republika Srpska authorised the merging of the Bank with Agroprombanka

a.d. Banja Luka.

After the merge, the Bank's share capital was increased for KM 3,613 thousand, amounting to total of KM 15,001

thousand. In addition, the increase of the Bank's share capital was registered with the Commercial Court in Bijeljina on

31 December 2002.

Opening balances of the Bank's books as of 1 January 2003 include consolidated balances of Nova Banka and

Agroprombanka a.d. Banja Luka. The operations of Agroprombanka have been an integral part of the Bank's operations

from 1 January 2003, and it operates as the Bank's branch in Banja Luka (Note 22).

note 1

note 2

General information

Capital adequacy

41

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U skladu sa Zakonom o ra~unovodstvu Republike Srpske, poslovne knjige i finansijski izve{taji se sastavljaju u skladu

sa ra~unovodstvenim standardima koji se uskla|uju sa Me|unarodnim ra~unovodstvenim standardima (MRS).

Na osnovu Zakona o ra~unovodstvu Republike Srpske, Izvr{ni odbor Saveza ra~unovo|a i revizora Republike Srpske

je do 31.12.2002.godine aktivirao slede}e ra~unovodstvene standarde, ~ija je primena obavezuju}a prilikom

sastavljanja finansijskih izve{taja za godinu koja se zavr{ava na dan 31.12.2002.godine:

Pored pomenutih standarda Izvr{ni odbor Saveza ra~unovoda i revizora Republike Srpske je doneo Privremene

ra~unovodstvene standarde koji }e se primenjivati do potpune primene svih ra~unovodstvenih standarda koji su u

potpunosti usagla{eni sa Me|unarodnim ra~unovodstvenim standardima. Glavna odstupanja privremenih

ra~unovodstvenih standarda u odnosu na Me|unarodne ra~unovodstvene standarde su:

Porez na dobit se utv|juje na osnovu lokalnih poreskih propisa koji ne poznaju privremene razlike i shodno tome ne

priznaju razgrani~enja potraìvanja niti razgrani~ene obaveze po osnovu poreza na dobit. Ova ra~unovodstvena

politika nije u skladu sa RS RS 12-Porez na dobit.

Kako ne postoji dovoljno trì{no iskustvo, stabilnost i likvidnost kod kupovine i prodaje kredita i ostale finansijske

aktive ili pasive, a zvani~ne trì{ne informacije nisu u svakom trenutku raspoloìve, nisu primenjeni MRS 32 –

Finansijski instrumenti:Obelodanjivanje i prikazivanje i RS RS 39 – Finansijski instrumenti: Priznavanje i

odmeravanje.

Rezervisanje po osnovu nenaplativih potraìvanja za kredite, kamate i naknade nije odbijeno od ukupnog iznosa

odgovaraju}ih sredstava, ve} je prikazano u okviru obaveza kao rezerva za potencijalne gubitke. Ova ra~unovodstvena

politika nije u skladu sa RS RS 30-Obelodanjivanje u finansijskim izve{tajima banaka i sli~nih finansijskih institucija.

napomena 3Osnova za sastavljanje ra~unovodstvenih izve{taja

RS RS 1 Predstavljanje - prezentacija finansijskih izve{tajaRS RS 2 ZaliheRS RS 4 AmortizacijaRS RS 7 Izve{taj o nov~anim tokovimaRS RS 8 Neto dobitak ili gubitak perioda, osnovne gre{ke i promene ra~unovodstvenih politikaRS RS 10 Doga|aji nakon datuma bilansa stanjaRS RS 16 Nekretnine, postrojenja i opremaRS RS 17 LizingRS RS 18 PrihodiRS RS 20 Ra~unovodstvo dràvnih donacija i obelodanjivanje dràvne pomociRS RS 22 Poslovne kombinacijeRS RS 23 Tro{kovi pozajmljivanjaRS RS 24 Obelodanjivanje o povezanim stranamaRS RS 36 Imparitet-obezvre|enje sredstava RS RS 37 Rezervisanja, potencijalne obaveze i potencijalna sredstvaRS RS 38 Nematerijalna - neopipljiva sredstva

42

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aj

In accordance with the Law on Accounting in Republika Srpska, the Bank's books and financial statements are

prepared in accordance with the International Accounting Standards (IAS).

According to the Accounting Law the Executive Board of the Association of Accountants and Auditors in Republika

Srpska, has activated the following accounting standards, as from 31 December 2002, and their application is

mandatory for preparation of financial statements for the year ended as of 31 December 2002:

Beside the afore-mentioned standards, the Executive Board of the Association of Accountants and Auditors of

Republika Srpska, has brought Temporary Accounting Standards that are to be applied until the full implementation of

the International Accounting Standards. The major deviations of the Temporary Accounting Standards compared to

the International Accounting Standards are:

Income tax is determined according to the local tax regulations, which do not recognize temporary differences.

Accordingly, no deferred tax assets and liabilities are recognized. This accounting policy is not in accordance with IAS

12 "Income Tax".

Due to undeveloped financial markets fair value of financial assets and liabilities is not determined in accordance with

IAS 32 "Financial Instruments: Disclosure and Presentation" and IAS 39 "Financial Instruments: Recognition and

Measurement".

Provision for bad and doubtful loans, interest and fees is not deducted from the total amount of related assets in the

balance sheet, but it is disclosed as Provision for risk-bearing balance sheet items within the Bank's assets. This

accounting policy is not in accordance with IAS 30 – "Disclosures in the Financial Statements of Banks and Similar

Financial Institutions".

note 3Basis of presentation of financial statements

RS RS 1 Presentation of financial statementsRS RS 2 InventoriesRS RS 4 Depreciation AccountingRS RS 7 Cash Flow StatementsRS RS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting PoliciesRS RS 10 Contingencies and Events Occurring After the Balance Sheet DateRS RS 16 Property, Plant and EquipmentRS RS 17 LeasesRS RS 18 RevenueRS RS 20 Accounting for Government Grants and Disclosure of Government AssistanceRS RS 22 Business combinationsRS RS 23 Borrowing costsRS RS 24 Related Party DisclosuresRS RS 36 Impairment of AssetsRS RS 37 Provisions, Contingent Liabilities and Contingent AssetsRS RS 38 Intangible Assets

43

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a) prihodi i rashodi od kamata i naknada

Prihodi i rashodi od kamata se u bilansu uspeha evidentiraju u periodu na koji se odnose, u skladu sa na~elom

uzro~nosti prihoda i rashoda i uslovima iz obligacionog odnosa, koji su definisani ugovorom izme|u Banke i

komitenta. U skladu sa Odlukom o upravljanju kreditnim rizikom Banka je du`na da suspenduje ve} obra~unatu

nenapla}enu kamatu i obustavi dalji obra~un kamate po nekvalitetnoj aktivi (kategorije C, D i E) odnosno da obra~un

kasnije dospele kamate po istom osnovu vodi u svojim vanbilansnim evidencijama. Na dan 31.12.2002.godine Banka

je izvr{ila suspenziju kamate za sve komitente klasifikovane u nekvalitetnu aktivu.

Prihodi od naknada sadrè naknade po osnovu obavljanja poslova platnog prometa sa inostranstvom, naknade po

osnovu obavljanja unutra{njeg platnog prometa i druge vrste naknada za izvr{ene bankarske usluge.

b) sredstva i transakcije u stranoj valuti

Transakcije u stranoj valuti prera~unavaju se u KM po kursu na dan transakcije.

Sredstva i obaveze iskazane u stranoj valuti prera~unate su u KM po zvani~nom kursu koji je vaìo na dan bilansa

stanja.

Kursne razlike nastale kao rezultat prera~unavanja iskazane su u bilansu uspeha kao pozitivne i negativne kursne

razlike.

c) krediti

Krediti su prikazani u iznosu glavnice umanjene za otpisana potraìvanja.

Otpis potraìvanja vr{i se za potraìvanja klasifikovana u kategoriju E, odnosno za koje Banka oceni da su nenaplativa

(Napomena 4d).

napomena 4Pregled osnovnih ra~unovodstvenih politika

44

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a) interest and fee income and expenses

Interest income and expenses are recorded on an accrual basis in the Income Statement, which is in accordance with

the principle of causality of income and expenses, as well as conditions stemming from the obligation relationship,

defined between the Bank and the client. According to the Decision on managing the credit risk, the Bank is obliged to

make the provision for all interest receivables, which are not collected and which are classified as risk assets

(categories C, D and E) and to suspend the further accurate of interest. Suspend accrued interest is recorded as

contingencies and commitments. As of 31 December 2002, the Bank has suspended interest for all clients which

receivables are classified as risk assets. Fee and commissions income include fees from conducting the international

payments operations, fees from conducting domestic payments operations, and other types of banking service fees.

b) foreign currency transactions

Transactions in foreign currencies are converted to KM applying the rate of exchange prevailing at the date of the

transaction. Assets and liabilities denominated in foreign currency are converted into KM applying the rates of

exchange prevailing at the Balance Sheet date.

Gains and losses resulting from foreign currency transactions are disclosed in the Income Statement, as foreign

currency gains and losses.

c) loans

Loans are stated at the principal amount outstanding less any amounts written.

Uncollected receivables are written of on the basis of the estimation made by the Bank’s management. Also, all

receivables classified in category E are written off (Note 4d).

note 4The summary of significant accounting policies

45

au

di

to

r's

r

ep

or

t

d) rezervisanje za potencijalne kreditne i druge gubitke

Rezervisanje za potencijalne kreditne i druge gubitke zasnovano je na oceni rizika plasmana po kreditima, potraìvanja

od kamatama i naknadama, drugim potraìvanjima kao i oceni rizika po osnovu ostale rizi~ne bilansne i vanbilansne

aktive. U zavisnosti od stepena procene rizika, bilansna i vanbilansna potraìvanja se klasifikuju u slede}e kategorije:

kategorija A – dobra aktiva

kategorija B – aktiva sa posebnom namenom

kategorija C – substandardna aktiva

kategorija D – sumnjiva aktiva i

kategorija E – gubitak.

Mogu}nost naplate potraìvanja procenjuje se na osnovu servisiranja obaveze du`nika prema banci i na osnovu ocene

finansijskog poloàja du`nika.

Na dan 31.12.2002. godine Banka je formirala op{te rezerve u visini od 2% za potraìvanja klasifikovana u kategoriju A

i posebne rezervu za ostale stavke rizi~ne aktive primenom slede}ih procenata na kategorije rizi~ne bilansne i

vanbilansne aktive: kategorija B-10%, kategorija C-28%, kategorija D-50% i kategorija E-100%. Tako|e, Banka je

sva potraìvanja klasifikovana u kategoriju E isknji~ila iz aktive i prenela na vanbilansne pozicije.

e) stalna sredstva

Vrednost stalnih sredstava evidentirana je po nabavnoj vrednosti umanjenoj za izvr{eni otpis. Amortizacija stalnih

sredstava obra~unava se primenom proporcionalne metode, kojom se nabavna vrednost otpisuje tokom procenjenog

veka trajanja sredstava.

f) porez na dobit

Oporezivanje dobiti se vr{i u skladu sa poreskim propisima Republike Srpske.

Porez na dobit obra~unava se u visini od 10% od iznosa oporezive dobiti utvr|ene u Poreskom bilansu. Oporeziva

dobit se utvr|uje uskla|ivanjem dobiti iskazane u bilansu uspeha za odre|ene prihode i rashode, na na~in predvi|en

poreskim propisima, i moè biti umanjena za odre|ene poreske olak{ice.

Poreski bilans podnosi se nadle`nim poreskim organima u roku od deset dana od zakonskog roka za podno{enje

godi{njih finansijskih izve{taja. Kona~nu obavezu po osnovu poreza na dobit utvr|uje re{enjem nadle`ni poreski

organ u rokovima propisanim zakonom.

napomena 4Pregled osnovnih ra~unovodstvenih politika

Primenjene godi{nje stope amortizacije su slede}e:

1. Nematerijalna ulaganja

2. Kompjuteri

3. Namje{taj i ostala oprema

4. Motorna vozila

5. Ostala oprema i kanc. namje{taj

20%20%

20%20%

12,5%12,5%

12,5%12,5%

10 - 16,5%10 - 16,5%

46

re

vi

zo

rs

ki

iz

ve

{t

aj

d) provision for potential credit and other losses

Provision for bad and doubtful debts is based on the risk estimation related to collectibility of loans, interest and fees,

other receivables, as well as other risk-bearing balance receivables and contingencies and commitments. Depending

on the possibility of collecting the receivables, the receivables from one client are classified into the following:

category A – pass

category B – watch

category C – substandard

category D – doubtful

category E – loss

The possibility of collection of receivables is estimated based on servicing debts by the client towards the Bank and on

the basis of the assessment of financial standing of debtor, whose creditworthiness is based on year-end financial

statements. As of 31 December 2002, the Bank has made general provision (2%) for all receivables classified into A

category (pass), and specific provision for the receivables classified as watch B (10%), substandard C (28%), D

doubtful (50%) and E loss (100%).The Bank has written off the amount of all the receivables classified in category E

(loss). The Bank had recorded these receivables in contingencies and commitments.

e) fixed assets

Fixed assets are valued at their cost less accumulated depreciation.

Depreciation of the fixed assets is provided on the straight-line method and applying the prescribed rates in order to

write off the purchase value of the assets during the estimated useful lives.

f) taxation

Income tax is calculated according to the tax regulations of Republika Srpska.

Income tax is payable at 10% of taxable income reported in Tax Return. The taxable income represents profit reported

in the Income Statement for the year adjusted for certain income and expenses items, as prescribed by the tax

regulations, and reduced by applicable tax relieves.

Tax Return is submitted to the tax authorities no later than 10 days from the closing date for submition of the financial

statements. Final amount of income tax payable is determined by the decision of the tax authorities, in the time period

prescribed by the Law.

note 4The summary of significant accounting policies

Annual depreciation rates applied are as follows:

1. Intangible investments

2. Computers

3. Furniture and other equipment

4. Motor vehicles

5. Other equipment and office furniture

20%20%

20%20%

12,5%12,5%

12,5%12,5%

10 - 16,5%10 - 16,5%

47

au

di

to

r's

r

ep

or

t

u hiljadama KM

Prihodi od kamata i sli~ni prihodi

Rashodi kamata i sli~ni rashodi

Neto prihod od kamate

Prihodi i rashodi od kamata prikazani prema nastanku dati su u slede}im tabelama:

Banke

Privreda

Stanovni{tvo

Ukupno prihodi od kamata

Banke

Privreda

Drugi komitenti

Javni sektor

Stanovni{tvo

Ukupno rashodi kamata

Banka je ostvarila slede}e prihode i rashode po kamatama

2002

5.729

(868)

4.861

58

5.483

188

5.729

32

116

141

2

577

868

2001

3.252

(296)

2.956

70

3.171

11

3.252

12

84

-

16

184

296

p r i h o d i i r a s h o d i p o k a m a t a m a

PRIHODI OD KAMATA

RASHODI KAMATA

napomena 5

48

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Interest income and similar income

Interest expense and similar expense

Net interest income

Interest income and expenses, analysed by the sectors in wich the loans have been granted and related

sources of deposits of borrowings obtained, are shown below:

Banks

Industry

Citizens

Total interest income

Banks

Industry

Other customers

Public domain

Citizens

Total interest expenses

The Bank recorded following interest income and expenses

2002

5.729

(868)

4.861

58

5.483

188

5.729

32

116

141

2

577

868

2001

3.252

(296)

2.956

70

3.171

11

3.252

12

84

-

16

184

296

i n t e r e s t i n c o m e a n d e x p e n s e

INTEREST INCOME

INTEREST EXPENSES

note 5

49

au

di

to

r's

r

ep

or

t

u hiljadama KM

Prihodi iz poslovanja sa devizama

Naknade po vanbilansnim pozicijama

Naknade po nostro i loro doznakama

Naknade za obavljanje unutra{njeg platnog prometa

Ostale naknade

Ostali operativni prihodi

Ukupno

Ostali operativni prihodi sadrè:

Pozitivne kursne razlike

Napla}ena otpisana potraìvanja (Napomena 20)

Prihodi od napla}enih penala

Ostali prihodi

Ukupno

Na osnovu Re{enja o izvr{enju Osnovnog suda u Banja Luci, Republi~ka uprava carine - Banja Luka uplatila je

Banci u aprilu 2001. godine po osnovu naknade {tete iznos od KM 1.543 hiljada (glavnica - KM 1.426 hiljada i

zakonska zatezna kamata - KM 117 hiljada).

2002

106

498

2.583

4.207

1.615

3.224

12.233

2.546

603

-

75

3.224

2001

21

192

2.327

1.515

1.179

3.037

8.271

1.392

34

1.543

68

3.037

o p e r a t i v n i p r i h o d i

napomena 6

50

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Income from buying and selling foreign currencies

Commission and fees from issued guarantees, letters of credits and so on

Commission and fees from foreign payment services

Commission and fees from local payment services

Other fees

Other operating income

Total

Other operating income consists of:

Foreign currency gains

Recovered written-off receivables (Note 20)

Collected penalties

Other income

Total

According to the Decision on execution made by the Commercial Court in Banja Luka, the Republic Custom

Administration - Banja Luka, had paid KM 1.543 thousand to the Bank as a compensation for damage

(principal amount - KM 1.426 thousands and interest - KM 117 thousands) in April 2001.

2002

106

498

2.583

4.207

1.615

3.224

12.233

2.546

603

-

75

3.224

2001

21

192

2.327

1.515

1.179

3.037

8.271

1.392

34

1.543

68

3.037

o p e r a t i n g i n c o m e

note 6

51

au

di

to

r's

r

ep

or

t

u hiljadama KM

Tro{kovi rezervisanja (Napomena 15)

Ostali poslovni i direktni tro{kovi

Ukupno

Ostali poslovni i direktni tro{kovi sadrè:

Naknada za obavljanje platnog prometa

Provizija za primlj. garancije i jemstva

Ostale naknade i provizije

Negativne kursne razlike

Ostali finansijski rashodi

Ukupno

2002

2.392

1.687

4.079

156

-

579

952

-

1.687

2001

714

1.635

2.349

55

4

171

1.399

6

1.635

p o s l o v n i i d i r e k t n i r a s h o d i

napomena 7

52

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Provisions (Note 15)

Other operating and direct expenses

Total

Other operating and direct expenses consists of:

Payment transactions

Commision for received guarantees and warranties

Other fees and commissions

Foreign exchange losses

Other financial expenses

Total

2002

2.392

1.687

4.079

156

-

579

952

-

1.687

2001

714

1.635

2.349

55

4

171

1.399

6

1.635

o p e r a t i n g a n d d i r e c t e x p e n s e s

note 7

53

au

di

to

r's

r

ep

or

t

u hiljadama KM

Tro{kovi plata i doprinosa

Tro{kovi poslovnog prostora fiksne aktive i reìje

Ostali operativni tro{kovi

Ukupno

Tro{kovi poslovnog prostora, fiksne aktive i reìje sadrè:

Ostali li~ni rashodi

Tro{kovi materijala

Tro{kovi proizvodnih usluga

Amortizacija (Napomena 12)

Nematerijalni tro{kovi

Tro{kovi poreza

Tro{kovi doprinosa

Ostali tro{kovi

Ukupno

2002

3.712

6.596

368

10.676

203

791

2.445

653

1.685

760

56

3

6.596

2001

1.569

4.958

862

7.389

262

563

1.678

510

1.188

514

235

8

4.958

o p e r a t i v n i r a s h o d i

napomena 8

54

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Salaries and contributions

Business premises, other fixed assets and overhead costs

Other operating expenses

Total

Cost of business, other fixed assets and overhead costs include:

Other personal expenses

Material

Production services

Depreciation (Note 12)

Non-material costs

Taxes

Contributions

Other costs

Total

2002

3.712

6.596

368

10.676

203

791

2.445

653

1.685

760

56

3

6.596

2001

1.569

4.958

862

7.389

262

563

1.678

510

1.188

514

235

8

4.958

o t h e r o p e r a t i n g e x p e n s e s

note 8

55

au

di

to

r's

r

ep

or

t

u hiljadama KM

Dobit poslovne godine

Kamate zbog neblagovremeno pla}enih poreza, doprinosa i dr. javnih da`bina

Nov~ane kazne i penali

Poreska osnovica

Umanjenje poreske osnovice za ulaganje u osnovna sredstva

Umanjena poreska osnovica

Poreska stopa

Obra~unati porez

Umanjenje obra~unatog poreza za zaposlene, invalide, pripravnike i

druga lica koja prvi put zasnivaju radni odnos

Obra~unati porez po umanjenju

Pla}ene akontacije

Iznos poreza za (povrat)/uplatu

Banka je u zakonski propisanom roku podnela nadle`nim poreskim organima Poreski bilans za period

od 01.01. do 31.12.2002. godine.

2002

2.339

21

6

2.366

(1.399)

967

10%

97

-

97

(131)

(34)

2001

1.489

-

2

1.491

(447)

1.044

10%

104

(29)

75

(48)

27

p o r e z n a d o b i t

napomena 9

56

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Profit for the year before tax

Interest due to taxes, contributions and other public duties not paid on time

Other penalties

Taxable profit

Deduction for purchase of property and equipment

Taxable profit, net

Tax rate

Income tax

Deduction for same business expenses

(newly hired employees, invalids, and so on)

Income tax, net

Paid income tax during the year

Tax income (receivables)/liability

As on 10 March 2003, the Bank submitted to the tax authorities a Tax Return for the period 1 January

- 31 December 2002.

2002

2.339

21

6

2.366

(1.399)

967

10%

97

-

97

(131)

(34)

2001

1.489

-

2

1.491

(447)

1.044

10%

104

(29)

75

(48)

27

i n c o m e t a x

note 9

57

au

di

to

r's

r

ep

or

t

u hiljadama KM

Blagajna u doma}oj valuti

Blagajna u stranoj valuti

Devizni ra~uni kod ino banaka

Kratkoro~na oro~ena sredstva

êkovi u stranoj valuti

Prolazni i privremeni ra~uni ìro ra~una

Sredstva kod Centralne banke

Ukupno

Banka na dan 31.12. ima devizne ra~une kod slede}ih ino banaka:

Deutche Bank AG, Frankfurt

Bankers Trust Company, NY

Nova Banka a.d., Beograd

ABABANKA dd, Ljubljana

Ostale banke

Ukupno

U skladu sa Odlukom Centralne Banke Bosne i Hercegovine o utvr|ivanju i odràvanju obaveznih rezervi,

Banka je du`na da odràva i obra~unava obaveznu rezervu na depozite i pozajmljena sredstva u konvertibilnim

markama (koji ~ine osnovicu za obra~un obavezne rezerve) prema stanju na kraju svakog radnog dana u toku

deset kalendarskih dana koji prethode periodu odràvanja. Stopa obavezne rezerve koju je propisala

Centralna Banka BiH iznosi 10%. Centralna Banka ispla}uje naknadu Banci na iznos obavezne rezerve u

skladu sa odredbama pomenute Odluke.

31.12.02.

4.470

4.691

3.454

188

91

-

4.448

17.342

1.869

630

480

386

89

3.454

31.12.01.

7.502

5.685

5.853

222

32

1

7.999

27.294

2.886

2.476

-

480

11

5.853

nov~ana sredstva i ra~uni depozita kod depozitnih institucija

Devizni ra~uni kod ino banaka

Sredstva kod Centralne Banke

napomena 10

58

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Cash in hand - KM

Cash in hand - foreign currency

Foreign currency accounts with foreign banks

Short-term time deposits

Checks denominated in foreign currency

Temporary current accounts

Obligatory reserve with Central Bank

Total

As of 31 December 2002, the Bank has foreign currency accounts with following foreign banks:

Deutche Bank AG, Frankfurt

Bankers Trust Company, NY

Nova Banka a.d., Belgrade

ABABANKA dd, Ljubljana

Other banks

Total

According to the Decision of Central Bank of Bosnia and Herzegovina od Determination and Maintenance of

Obligatory Reserves, the Bank is required to maintain an obligatory reserve, wich is computed as a percentage

(10%) of the amount of average ten days deposits and borrowings denominated in Convertible Mark.

Central Bank pays interest on the obligatory reserve.

31.12.02.

4.470

4.691

3.454

188

91

-

4.448

17.342

1.869

630

480

386

89

3.454

31.12.01.

7.502

5.685

5.853

222

32

1

7.999

27.294

2.886

2.476

-

480

11

5.853

cash and deposit accounts with deposit institutions

Foreign currency accounts with foreign banks

Central Bank account

note 10

59

au

di

to

r's

r

ep

or

t

u hiljadama KM

Banke

Privreda

Vanprivreda

Stanovni{tvo

Ukupno kratkoro~ni krediti

Privreda

Vanprivreda

Javna preduze}a

Ostali komitenti

Stanovni{tvo

Ukupno dugoro~ni krediti

Privreda

Stanovni{tvo

Ukupno dospela potraìvanja

UKUPNO KREDITI

Promene na kreditima i dospelim potraìvanjima u teku}oj godini su slede}e:

u hiljadama KM

Pove}anja

Smanjenja

Stanje 01.01.2002. godine

Novi plasmani

Prenos na dospela potraìvanja

Otplate kredita

Otpis potraìvanja


31.12.02.

400

23.021

2.000

2.034

27.455

2.087

500

2.575

4.661

5.493

15.316

803

47

18.494

56.481

(1.146)

(45.256)

(1.118)

27.455

3.727

16.371

(47)

(4.735)

-

15.316

-

-

1.193

(323)

(20)

850

22.221

72.852

-

(50.314)

(1.138)

43.621

850

43.621

31.12.01.

-

15.231

2.000

1.263

18.494

842

500

-

2.076

309

3.727

-

-

-

22.221

KRATKORO^NI KREDITI

DUGORO^NI KREDITI

DOSPELA POTRA@IVANJA

k r e d i t i i d o s p e l a p o t r a ` i v a n j a

Kratkoro~nikrediti

Dugoro~nikrediti

UKUPNODospela

potraìvanja

napomena 11

60

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Banks

Industry

Non-industry

Citizens

Total short-term loans

Industry

Non-industry

Public companies

Other customers

Citizens

Total long-term loans

Industry

Citizens

Total receivables due

TOTAL LOANS

Movements in short-term and long-term loans during the year were as follows:

in thousands of KM

Additions

Decreases

Balance as of January 2002

New placements

Transfer to due receivables

Loan repaid

Write off (receivables classified as loss)

Balance as of 31 December 2002

31.12.02.

400

23.021

2.000

2.034

27.455

2.087

500

2.575

4.661

5.493

15.316

803

47

18.494

56.481

(1.146)

(45.256)

(1.118)

27.455

3.727

16.371

(47)

(4.735)

-

15.316

-

-

1.193

(323)

(20)

850

22.221

72.852

-

(50.314)

(1.138)

43.621

850

43.621

31.12.01.

-

15.231

2.000

1.263

18.494

842

500

-

2.076

309

3.727

-

-

-

22.221

SHORT-TERM LOANS

LONG-TERM LOANS

RECEIVABLES DUE

l o a n s a n d r e c e i v a b l e s d u e

Short-termloans

Long-termloans

TOTALReceivables

due

note 11

61

au

di

to

r's

r

ep

or

t

u hiljadama KM


Nabavke

Prenos na opremu po reklasifikaciji

Prenos na avanse



Nova ulaganja

Korekcije po nalogu Agencije

Prenos sa avansa/aktiviranje

Rashodovanje



Amortizacija



Korekcije po nalogu Agencije

Amortizacija

Rashodovanje


na dan 31.12.2002. godine

na dan 31.12.2001. godine

nematerijalnaulaganja

poslovnezgrade

ostala osn.sredstva UKUPNOoprema

295

100

-

(210)

185

185

-

-

580

-

765

3

-

3

3

-

2

-

5

760

182

1.428

1.332

122

-

2.882

2.882

1.795

-

-

(9)

4.668

207

394

601

601

-

619

(6)

1.214

3.454

2.281

5

14

-

-

19

19

15

-

-

-

34

2

1

3

3

-

-

-

6

28

16

2.353

1.692

-

(210)

3.853

3.835

286

796

4.912

2.059

510

(180)

3.039

(290)

796

653

(6)

1.263

580

(9)

6.175

625

246

(122)

-

749

749

249

(290)

-

-

708

74

115

189

189

(180)

29

-

38

670

560

NABAVNA VREDNOST

ISPRAVKA VREDNOSTI

ISPRAVKA VREDNOSTI

SADA[NJA VREDNOST

p o s l o v n i p r o s t o r i o s t a l a f i k s n a a k t i v a

napomena 12

62

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Balance as of 1 January 2001

Additions

Transfer to equipment

Transfer to advances



Additions

Agency adjustments

Transfer from advances

Disposals



Charge for the year



Agency adjustments

Change for the year

Disposals


as of 31 December 2002

as of 31 December 2001

intangibleassets

businessbuildings

other fixedassets TOTALequipm.

295

100

-

(210)

185

185

-

-

580

-

765

3

-

3

3

-

2

-

5

760

182

1.428

1.332

122

-

2.882

2.882

1.795

-

-

(9)

4.668

207

394

601

601

-

619

(6)

1.214

3.454

2.281

5

14

-

-

19

19

15

-

-

-

34

2

1

3

3

-

-

-

6

28

16

2.353

1.692

-

(210)

3.853

3.835

286

796

4.912

2.059

510

(180)

3.039

(290)

796

653

(6)

1.263

580

(9)

6.175

625

246

(122)

-

749

749

249

(290)

-

-

708

74

115

189

189

(180)

29

-

38

670

560

COST

ACCUMULATED DEPRECIATION

ACCUMULATED DEPRECIATION

NET BOOK VALUE

b u s i n e s s p r e m i s e s a n d o t h e r f i x e d a s s e t s

note 12

63

au

di

to

r's

r

ep

or

t

u hiljadama KM

Nova Banka a.d., Beograd

Invest Nova a.d., Bijeljina

Banjalu~ka berza, Banja Luka

Kolos Osiguranje a.d., Beograd

Quality Nova, Bijeljina

Ukupno

u hiljadama KM

Dospele kamate i naknade

Dati avansi po drugim osnovama

Potraìvanja po osnovu pla}enih obaveza po garancijama

Potraìvanja po osnovu mat. vrednosti primljenih po osnovu naplate potraìvanja

Aktivna vremenska razgrani~enja

Potraìvanja od Srpske Po{te

Potraìvanja za pretpla}en porez

Ostala potraìvanja iz poslovnih odnosa

Ukupno

U 2002. godini Banka je kupila akcije IX i X emisije Nove banke a.d., Beograd u ukupnom iznosu od KM 1.626

hiljada. Na dan 31.12.2002. godine u~e{}e Banke u kapitalu Nove Banke a.d., Beograd iznosi 10,6%.

U~e{}e u kapitalu Nove banke a.d., Beograd iznosi vi{e od 5% osnovnog kapitala Banke i predstavlja

odbitnu stavku osnovnog kapitala Banke.

Banka na dan 31.12.2002. godine ima ve}inski trajni ulog (55%) u Dru{tvu za upravljanje PIF Invest Nova a.d.,

Bijeljina u iznosu od KM 282 hiljada i dva odobrena dugoro~na kredita Fondu u ukupnom iznosu od KM 500

hiljada (Napomena 21).

31.12.02.

31.12.02.

1.626

228

56

18

12

1.940

979

290

-

123

528

962

37

381

3.300

31.12.01.

31.12.01.

-

228

56

18

12

314

1.075

597

131

179

399

420

-

241

3.042

investicije u nekonsolidovana povezana preduze}a

o s t a l a a k t i v a

napomena 13

napomena 14

64

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Nova Banka a.d., Belgrade

Invest Nova a.d., Bijeljina

Stock Market, Banja Luka

Kolos Insurance a.d., Belgrade

Quality Nova, Bijeljina

Total

in thousands of KM

Accured interest and fees

Advances

Paid guarantees

Assets recovered on foreclosed loans

Other assets

Receivables for conduct of local payment operations (Post Office)

Receivables from prepaid income taxes

Other receivables

Total

th thDuring the year 2002, the Bank has purchased preferential shares from the 9 ant the 10 emission of shares

of Nova banka a.d. Belgrade, in total amount of KM 1,626 thousand. As of 31 December 2002, the Bank's share

in shareholders' equity of Nova Banka a.d. Belgrade is 10,6%. Investment in share of Nova Banka a.d. Belgrade

represents more than 5% of the Bank's equity and in accordance with regulations it is deductible ite of the

Bank's shareholders' equity.

As of 31 December 2002, the Bank has majority share (55%) in shareholders' equity of Association for Managing

the Pension and Investment Fund - Invest Nova a.d., Bijeljina. Invested amount is KM 282 thousand. The Bank

has granted tvo long-term loans to the Fund in the amount of KM 500 thousand (Note 21).

31.12.02.

31.12.02.

1.626

228

56

18

12

1.940

979

290

-

123

528

962

37

381

3.300

31.12.01.

31.12.01.

-

228

56

18

12

314

1.075

597

131

179

399

420

-

241

3.042

investments in non-consolidated related parties

o t h e r a s s e t s

note 13

note 14

65

au

di

to

r's

r

ep

or

t

u hiljadama KM

Op{te rezerve na stavke pozicija kredita

Op{te rezerve na kamate

Op{te rezerve na ostale bilansne pozicije

Posebne rezerve na stavke pozicija kredita

Posebne rezerve na kamate

Ukupne rezerve na stavke rizi~ne aktive

Op{te rezerve na vanbilansne pozicije

Posebne rezerve na vanbilansne pozicije

Ukupno rezerve na stavke rizi~ne vanbilansne aktive

UKUPNO REZERVE

Promene na ukupnim rezervama u toku godine su:

Stanje na po~etku godine

Formirane rezerve

Otpisani krediti (Napomena 11)

Otpis dospelih potraìvanja (Napomena 11)

Otpis ostalih potraìvanja

Suspendovana kamata u toku godine

Stanje na kraju godine

U 2002. godini Banka je po osnovu izvr{ene klasifikacije rizi~ne bilansne i vanbilansne aktive formirala i

izdvojila op{te i posebne rezerve za potencijalne kreditne i druge gubitke u iznosu od KM 1.682 hiljada:

31.12.02.

837

12

271

313

3

1.436

1.108

2.392

(1.118)

(20)

(529)

(151)

1.682

246

-

246

1.682

31.12.01.

400

-

-

708

-

1.108

394

714

-

-

-

-

1.108

-

-

-

1.108

rezerve za potencijalne kreditne i druge gubitke

Rezerve na stavke rizi~ne bilansne aktive

Rezerve na stavke rizi~ne vanbilansne aktive

napomena 15

66

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

General provisions for loans

General provisions for accured interest

General provisions for other assets

Specific provisions for loans

Specific provisions for accured interest

Total provisions for risk-bearing balance sheet assets

General provisions for contigencies and commitments

Specific provisions for contigencies and commitments

Total provisions for contigencies and commitments

TOTAL

Movements in total provisions during the year were as follows:


Provision for bad and doubtful debts and contingencies and commitments

Written-off loans (transfer to conting. and commitments) (Note 11)

Write-off due receivables (Note 11)

Write-off of other receivables

Suspended interest (transfer to contingencies and commitments)


Based on the classification of risk-bearing balance sheet assets and contigencies and commitments, during

the year 2002, the Bank has calculated general and specific provisions for potential loans and other losses, in

the amount of KM 1.682 thousands.

31.12.02.

837

12

271

313

3

1.436

1.108

2.392

(1.118)

(20)

(529)

(151)

1.682

246

-

246

1.682

31.12.01.

400

-

-

708

-

1.108

394

714

-

-

-

-

1.108

-

-

-

1.108

provisions for potential credit and other losses

Provision for risk-bearing Balance sheet items

Provisions for risk-bearing contingencies and commitments

note 15

67

au

di

to

r's

r

ep

or

t

u hiljadama KM

Banke

Privreda

Stanovni{tvo

Ukupno kamatonosni depoziti

Banke

Privreda

Strana lica

Stanovni{tvo

Ukupno nekamatonosni depoziti

UKUPNO DEPOZITI

31.12.02.

-

1.878

13.532

15.410

102

32.562

2.227

412

35.303

50.713

31.12.01.

13

1.546

6.951

8.510

209

28.317

-

5.855

34.381

42.891

na dan 31.12. struktura depozita po vrstama deponenata je slede}a

depoziti

Kamatonosni depoziti

Nekamatonosni depoziti

Depoziti ~ine:

u hiljadama KM

Kamatonosni depoziti

Nekamatonosni depoziti

Ukupno

8.510

34.381

42.891

15.410

35.303

50.713

6.919

13.793

20.712

11.122

8.744

19.866

1.591

20.588

22.179

4.288

26.559

30.847

2002. 2001. 2002. 2001. 2002. 2001.u doma}oj valuti u stranoj valuti ukupno

napomena 16

68

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Banks

Industry

Citizens

Total interest-bearing deposits

Banks

Industry

Foreign entities

Citizens

Total interest-free deposits

TOTAL DEPOSITS

31.12.02.

-

1.878

13.532

15.410

102

32.562

2.227

412

35.303

50.713

31.12.01.

13

1.546

6.951

8.510

209

28.317

-

5.855

34.381

42.891

as of 31 Dec. the structure of deposits, by categories of clients

deposits

Interest-bearing deposits

Interest-free deposits

in thousands of KM

Interest-bearing deposits

Interest-free deposits

Total

8.510

34.381

42.891

15.410

35.303

50.713

6.919

13.793

20.712

11.122

8.744

19.866

1.591

20.588

22.179

4.288

26.559

30.847

2002. 2001. 2002. 2001. 2002. 2001.local currency foreign currency total

note 16

69

au

di

to

r's

r

ep

or

t

u hiljadama KM

Obaveze prema Fondu stanovanja RS

Obaveze prema Ministarstvu finansija RS

Ukupno

u hiljadama KM

Kamate i naknade

Obaveze za poreze i doprinose

Obaveze za neto zarade

Obaveze prema dobavlja~ima

Primljeni avansi

Pasivna vremenska razgrani~enja

Ostale obaveze

Ukupno

Na dan 31.12.2002. godine Banka je iskazala obaveze prema Fondu stanovanja Republike Srpske za primljena

sredstva na rok od 5 do 20 godina i godi{njom kamatnom stopom od 0,5 - 3%. Sredstva su primljena radi

odobravanja stambenih kredita gra|anima Republike Srpske na rok od 5 do 20 godina i godi{njom kamatnom

stopom od 4,5%-7%.

Obaveze po uzetim kreditima sadrè primljena sredstva od Ministarstva finansija Republike Srpske - Kancelarije

za koordinaciju projekta Svetske Banke, Banja Luka, koja se koriste za unapre|enje poljoprivrede, prehrambene

i industrijske proizvodnje sa rokom dospe}a od 3 do 5 godina i godi{njom kamatnom stopom od 3%.

Ostale obaveze sadrè primljena sredstva fizi~kih lica po osnovu obavljanja platnog prometa koja do dana

bilansa nisu preneta na banku korisnika (KM 370 hiljada), kao i uplate pravnih lica za registraciju preduze}a

u iznosu od KM 159 hiljada.

31.12.02.

31.12.02.

2.435

1.696

4.131

6

124

24

149

9

253

683

1.248

31.12.01.

31.12.01.

-

442

442

6

59

-

58

44

-

283

450

obaveze po uzetim kreditima i ostalim pozajmicama

ostale obaveze

napomena 17

napomena 18

70

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Residential Fund of the RS

Ministry of Finance of the RS

Total

in thousands of KM

Accured interest and fees

Taxes and contributions

Salaries, net

Trade payables

Customers' prepayments

Accurals

Other liabilities

Total

As of 31 December 2002, the Bank borrowed funds from Residential Fund of Republika Srpska. These borrowings

are repayable from 5 to 20 years and interest rates between 0,5% and 3% per annum. The funds can be grant as

the residential loans to citizens of Republika Srpska and the loans are repayable from 5 to 20 years and interest

rates are between 4,5% and 7% per annum.

Borrowings from the Ministry of Finance of Republika Srpska - World Bank coordination office Banja Luka are

repayable between 3 and 5 years and interest rate is 3% per annum. This fund can be used for granting the loans

for modernisation of agriculture, food and industrial production.

Other liabilities include funds received from citizens, wich were not transferred to customer's bank as of the

balance sheet date (KM 370 thousands), and payments from legal entities for enterprise registrations in the

amount of KM 159 thousand.

31.12.02.

31.12.02.

2.435

1.696

4.131

6

124

24

149

9

253

683

1.248

31.12.01.

31.12.01.

-

442

442

6

59

-

58

44

-

283

450

borrowings

other liabilities

note 17

note 18

71

au

di

to

r's

r

ep

or

t

u hiljadama KM


Neraspore|ena dobit ranijih godina

Neraspore|ena dobit teku}e godine

Rezerve kapitala

Ukupno

Na dan 31.12. kapital Banke ~ini:

Na osnovu odluke Skup{tine Banke iz marta 2002. godine izvr{ena je raspodela neraspore|ene dobiti

akcionarima po osnovu dividende u iznosu od KM 1.423 hiljada.

Banka je u toku 2002. godine realizovala V emisiju akcija zatvorenom ponudom u ukupnoj vrednosti od KM

450 hiljada (realizovano je 450 akcija, nominalne vrednosti jedne akcije od KM 1.000). Dana 15.10.2002.

godine Banka je dobila Re{enje Komisije za hartije od vrednosti Republike Srpske broj 03-UP-031-1652/02

da je V emisija akcija uspela. Banka je izvr{ila upis pove}anja akcijskog kapitala po osnovu V emisije akcija

u sudski registar kod nadle`nog suda.

Kao {to je navedeno u napomeni 2 uz ra~unovodstvene izve{taje, nov~ani deo akcijskog kapitala Banke na

dan 31.12.2002. godine iznosi KM 11.388 hiljada i isti nije usagla{en sa minimalnim iznosom nov~anog

dela akcijskog kapitala propisanog Zakonom o bankama (KM 15.000 hiljada).

Na osnovu odluke Skup{tine Banke od 10.12.2002. godine Banka je izvr{ila statusnu promenu

pripajanjem Agroprom banke a.d. Banja Luka. Dana 27.12.2002. godine Agencija za bankarstvo Republike

Srpske je donela Re{enje kojim se Banci odobrava statusna promena - preuzimanje Agroprom banke.

Izvr{ena statusna promena registrovana je u Osnovnom sudu u Bijeljini 31.12.2002. godine.

Po osnovu statusne promene akcionarski kapital Banke je pove}an za KM 3.613 hiljada, odnosno ukupan

akcionarski kapital Banke nakon statusne promene iznosi KM 15.001 hiljada. Pove}anje akcionarskog

kapitala Banke registrovano je u Osnovnom sudu u Bijeljini dana 31.12.2002. godine.

31.12.02.

11.388

3

2.245

2

13.638

31.12.01.

10.938

12

1.441

2

12.393

kapital

napomena 19

Isplata dividende

V emisija akcija

Statusna promena

72

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Share capital - ordinary shares

Retained earnings

Profit for the year

Bank's reserves

Total

As of 31 December, the Bank shareholders' equity was as follows

The Bank has paid the dividends to the shareholders from the retained earnings from the previous year, in the

amount of KM 1,423 thousand in accordance with the Decision made by the Bank's Assembly in March 2002.

thDuring the year 2002, the Bank has issued the 5 emission of shares by closed auction, with the total value of

KM 450 thousand (450 shares sold, nominal value per share - KM 1,000). On 15 October 2002, the Bank received

the Decision of the Securities and Exchange Commision of Republika Srpska No. 03-UP-031-1652/02 on

th thverification of the 5 emission of shares. The Bank had registered the increase of share capital from the 5

emission of shares in the Court register.

As explained in Note 2, as of 31 December 2002, the Bank's monetary share capital was KM 11.388 thousand and

that amount is not reconciled with the minimal value of the moneraty prtion of the share capital prescribed by the

Law on Banks, wich is KM 15.000 thousand.

According to the Decision made by the Bank's Assebbly on 10 December 2002, the Bank had marged with

Agroprombanka d.o.o. Banja Luka. As of 27 December 2002, the Banking Agency of Republika Srpska made a

decision, wich verified the merging of the Bank with Agroprombanka a.d. Banja Luka and the merge was

registered in the Commercial Court in Bijeljina on 31 December 2002.

After merge, the Bank's share capital was increased for KM 3,613 thousand, amounting to total of KM 15,001

thousand. The increase oh the Bank's share capital was registered in the Commercial Court in Bijeljina on

31 December 2002.

31.12.02.

11.388

3

2.245

2

13.638

31.12.01.

10.938

12

1.441

2

12.393

shareholders' equity

note 19

Payment of dividends

thThe 5 emission of shares

Status change

73

au

di

to

r's

r

ep

or

t

u hiljadama KM

Plative garancije

înidbene garancije

Ostale vrste garancija

Nostro dokumentarni akreditivi

Ukupno aktivne vanbilansne pozicije

Otpisani krediti i garancije

Potraìvanja za suspendovanu kamatu

Komisioni poslovi

Loro dokumentarni akreditivi

Ukupno dodatni podaci

UKUPNO VANBILANSNE POZICIJE

Plative garancije se odnose na garantovane obaveze deponenata Banke prema njihovim poveriocima.

Na dan 31.12.2002. godine Banka je formirala i izdvojila op{te rezerve na stavke rizi~ne vanbilansne aktive u

ukupnom iznosu od KM 246 hiljada. Rezerve za stavke rizi~ne vanbilansne aktive se odnose na izdate plative

garancije i ostale vrste garancija.

Na dan 31.12.2002. godine Banka u okviru dodatnih podataka ima iskazane potencijalne obaveze u iznosu od

KM 5.240 hiljada koji se odnose na dugoro~ne kredite koje je organizacija USAID plasirala pravnim licima u

Republici Srpskoj preko Banke kao banke-agenta.

Banka je sa USAID-om potpisala Zastupni~ki sporazum u kome je navedeno da USAID zadràva sav kreditni

rizik, dok Banka izvr{ava odre|ene procedure vezane za obradu kredita, monitoring i sprovo|enje naplate, po

osnovu ~ega je tokom 2002. godine ostvarila prihod od KM 69 hiljada.

31.12.02.

10.671

-

1.637

-

12.308

1.652

138

5.761

2.494

10.045

22.353

31.12.01.

5.320

2.269

-

300

7.889

634

-

5.778

3.078

9.490

17.379

vanbilansne pozicije

napomena 20

Aktivne vanbilansne pozicije

Dodatni podaci

Aktivne vanbilansne pozicije

Dodatni podaci

74

re

vi

zo

rs

ki

iz

ve

{t

aj

in thousands of KM

Guarantees

Performance bonds

Other guarantees

Letter of credits

Total

Written-off loans and guarantees

Receivables for suspended interest

Commission activities

Loro letter of credits

Total

Total contingencies commitments

Guaranties to the guaranteed liabilities of Bank's depositors towards their entrustees.

As of 31 December 2002, the Bank has estabilished and set aside the amount of KM 246 thousand as general

provision against risk-bearing contingencies and commitments. Provisions against risk-bearing contingencies

and commitments relate to the issued guarantees.

As of 31 December 2002, the Bank has disclosed potential liabilities in the amount of KM 5,240 thousand

within Additional data, in respect to the long-term loans from USAID, intended for legal entities in Republika

Srpska.

The Bank concluded the Representation Agreement with USAID, wich states that USAID bears full credit risk,

while the Bank's responsibilities include loan processing, monitoring and executing the payments transactions.

During the year 2002, such activities have originated revenues in the amount of KM 69 thousand.

31.12.02.

10.671

-

1.637

-

12.308

1.652

138

5.761

2.494

10.045

22.353

31.12.01.

5.320

2.269

-

300

7.889

634

-

5.778

3.078

9.490

17.379

contingencies and commitments

note 20

Active contingencies and commitments

Additional data

Active

Additional data

75

au

di

to

r's

r

ep

or

t

Na dan 31.12.2002. godine Banka nema potraìvanja od akcionara koji posjeduju preko 5%

akcionarskog kapitala.

Ukupni krediti odobreni radnicima Banke u 2002. godini ne prelaze 10% akcionarskog kapitala, odnosno

odobreni krediti pojedina~nom radniku na prelaze 1% akcionarskog kapitala.

Banka na dan 31.12.2002. godine ima ve}inski trajni ulog (55%) u Dru{tvu za upravljanje PIF Invest Nova

a.d. Bijeljina u iznosu od KM 282 hiljada i dva odobrena dugoro~na kredita Fondu u ukupnom iznosu od

KM 500 hiljada. Uslovi kreditiranja povezanog lica na odstupaju od uslova kreditiranja ostalih komitenata.

Kao {to je navedeno u napomeni 2 uz ra~unovodstvene izve{taje nov~ani deo akcijskog kapitala Banke na

dan 31.12.2002. godine iznosi KM 11.388 hiljada i isti nije usagla{en sa minimalnim iznosom nov~anog dela

akcijskog kapitala propisanog Zakonom o bankama (KM 15.000 hiljada).

Skup{tina Banke je donela Odluku o pripajanju Agroprom Banke a.d. Banja Luka Banci dana 10.12.2002. godine.

Po~ev od 01.01.2003. godine ra~unovodstveni izvje{taji Banke obuhvataju konsolidovana po~etna stanja

knjigovodstvenih pozicija Nove Banke i Agroprom Banke a.d. Banja Luka koja posluje u sastavu Nove Banke

a.d. kao filijala Banja Luka.

U prilogu broj 5 uz ovaj izve{taj dati su bilansi stanja Banke i Agroprom banke na dan 31.12.2002. godine

(pre statusne promene) i konsolidovani bilans stanja Banke na dan 01.01.2003. godine (nakon statusne

promene).

napomena 21

napomena 22

Odnosi sa povezanim stranama

Doga|aji nakon datuma bilansa stanja

76

re

vi

zo

rs

ki

iz

ve

{t

aj

As of 31 December 2002, the Bank has no receivables from shareholders who own more than 5% of share capital.

Total amount of loans that were granted to the Bank's employees during the year 2002 did not exceed 10%

of share capital; i.e. loans granted to an individual employee did not exceed 1% of Share capital.

As of 31 December 2002, the Bank had majority share (55%) in shareholders' equity of Association for Managing

the Pension and Investment Fund - Invest Nova a.d. Bijeljina. Invested amount is KM 282 thousand. The bank has

granted two long - term loans to the Fund in the amouint of KM 500 thousand. The loans were granted under

similar conditions as to the regular customers.

As explained in Note 2, as of 31 December 2002, the Bank's monetary share capital is KM 11.388 thousand

and that amount is not reconciled with the minimal monetary share capital prescribed by the Law on Banks, wich

is KM 15.000 thousand. On 10 December 2002, the Bank's Assembly made a Decision on merging with

Agroprombanka d.o.o. Banja Luka.

Opening balances of the Bank's books as of 1 January 2003 include consolidated balances of the Bank and

Agroprom banka a.d. Banja Luka, wich operates as the Bank's branch in Banja Luka.

As explained in Note 5, opening balances of the Bank's book accounts as of 1 January 2003 include consolidated

balances of the bank and Agroprom banka a.d. Banja Luka.

note 21

note 22

Related parties

Events after the balance sheet date

77

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u hiljadama KM

Nov~ana sredstva i ra~uni depozita

Plasmani drugim bankama

Krediti i dospela potraìvanja

Hartije od vrednosti koje se drè do dospe}a

Poslovni prostor i ostala fiksna aktiva

Investicije u nekons. povezana preduze}a

Ostala aktiva

Rezerve na bilansne pozicije

Depoziti

Uzete pozajmice od drugih banaka

Obaveze po uzetim kreditima

Ostale obaveze

Rezerve na vanbilansne pozicije


Neraspore|ena dobit

Rezerve kapitala

Vanbilansne pozicije

Agroprom Banka

1.424

-

9.209

-

7.755

1.474

1.000

(801)

20.061

Nova Banka

17.342

136

43.621

161

4.912

1.940

3.300

(1.436)

69.976

6.862

200

5.208

1.963

204

14.437

50.713

-

4.131

1.248

246

56.338

3.61311.388

-2.248

2.0112

26.26722.353

5.62413.638

20.06169.976

UKUPNO

18.766

136

52.830

161

12.667

3.414

4.300

(2.237)

90.037

57.575

200

9.339

3.211

450

70.775

15.001

2.248

2.013

48.620

19.262

90.037

AKTIVA

PASIVA

Obaveze

Kapital

Ukupne obaveze

Ukupan kapital

UKUPNE OBAVEZE I KAPITAL

UKUPNA AKTIVA

b i l a n s s t a n j a b a n k e p r e i n a k o n s t a t u s n e p r o m e n e

prilog broj 5

78

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iz

ve

{t

aj

in thousands of KM

Cash and deposit accounts

Due from other banks

Loans and due receivables

Securities held-to-maturity

Business premises and other fixed assets

Investments in non-consolidated related parties

Other assets

Provision for risk-bearing balance sheet items

Deposits

Borrowings from banks

Borrowings

Other liabilities

Provision for risk-bearing conting. and commitm.

Ordinary shares

Retained earnings

Bank's reserves

Contingencies and commitments

Agroprom Banka

1.424

-

9.209

-

7.755

1.474

1.000

(801)

20.061

Nova Banka

17.342

136

43.621

161

4.912

1.940

3.300

(1.436)

69.976

6.862

200

5.208

1.963

204

14.437

50.713

-

4.131

1.248

246

56.338

3.61311.388

-2.248

2.0112

26.26722.353

5.62413.638

20.06169.976

UKUPNO

18.766

136

52.830

161

12.667

3.414

4.300

(2.237)

90.037

57.575

200

9.339

3.211

450

70.775

15.001

2.248

2.013

48.620

19.262

90.037

ASSETS

EQUITY AND LIABILITIES

Liabilities

Equity

TOAL LIABILITIES

Total shareholders' equity

TOTAL SHARE. EQUITY AND LIABILITIERS

TOTAL ASSETS

b a l a n c e s h e e t b e f o r e a n d a f t e r t h e t a k e o v e r

adendum No 5

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Documents

Makroekonomsko okru`enje / Macroeconomic Environment 4 · - Platni promet sa inostranstvom / Foreign Payment System ... u pr vih pet u Bosni i Hercegovini. Platni promet sa inostranstvom