KOMERCIJALNA BANKA AD BEOGRAD
NLB GROUP
Belgrade, April 2022
Annual Report of a Public Company for the year 2021
D
1. PUBLIC COMPANY'S FINANCIAL STATEMENT
Balance- sheet
Income Statement
Report on other results
Cash flow statement
Statement of changes in equity
Notes to the Financial Statements
2. AUDITOR'S OPINION
3. ANNUAL REPORT ON BANKS OPERATION
Key performance ratios of the Bank Macroeconomic operating conditions
Banking sector and the financial position of the Bank
Description of business activities, organizational structure and Bank's bodies Corporate governace
Balance sheet as of 31.12.2021
Financial instruments significant for assesment of financial position P&L for the period from 01.01. to 31.12.2021
Development, financial position and results of Bank's operation in 2021. Risk management
Non-financial information
Plan of the future development of the Bank Important events after the end of fiscal year Performance of the Bank's business plan for 2021.
4. STATEMENT BY PERSONS RESPONSIBLE FOR PREPARATION OF FINANCIAL STATEMENTS
Appendix:
1. DECISION ON ADOPTION OF THE ANNUAL REPORT OF KOMERCIJALNA BANKA AD
BEOGRAD AND REGULAR FINANCIAL STATEMENTS FOR THE YEAR 2021. WITH OPINION OF EXTERNAL AUDITOR
2.
DECISION ON DISTRIBUTION OF PROFIT FROM THE YEAR 2021. AND RETAINED EARNINGS FROM PREVIOUS YEARS
Komercijalna banka AD Beograd
NLB Group
To be filled out by the bank
Registration number: 0 7 7 3 7 0 6 8
Activity code: 6 4 1 9
Tax identification number: 1 0 0 0 0 1 9 3 1
Name of the Bank: KOMERCIJALNA BANKA AD BEOGRAD
Bank's registered office: Beograd, 14, Svetog Save Street
BALANCE SHEET
as of 31.12.2021.
(in RSD thousand)
Group of accounts, account | I T E M | ADP code | Remark number | Current year amount | Previous year amount | ||||
Closing balance | Opening balance | ||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | |||
00 without 002, 010, 025, 05 (exept 050, 052 and part of 059), 060, 07, 085, 196, 296 and parts of 009, 019, 029, 069, 089, 199 and 299 | ASSETS Cash and assets held with central bank | 0 | 0 | 0 | 1 | 3k; 21. | 82.055.481 | 80.045.107 | 67.558.219 |
Pledged financial assets | 0 | 0 | 0 | 2 | - | - | - | ||
120, 125 | Receivables from derivatives | 0 | 0 | 0 | 3 | - | - | - | |
120, 122, 124, 220, 222, 224, 129, 229 | Securities | 0 | 0 | 0 | 4 | 3j; 22. | 149.588.755 | 153.776.323 | 138.469.551 |
002, 01 (except 010 and part of 019), parts of 020, 028, 050, 052, 06 (except 060 and part of 069), parts of 080, 088, 10, 11, 16, 20, 21, 26, 190, 191, 290, 291, parts of 493 and 593 as deductible items (SSKR - SS code 1 (except code 17), code 70 and parts of codes 71 and 74) and parts of 009, 029, 059, 089, 199 and 299 | Loans and receivables due from banks and other financial institutions | 0 | 0 | 0 | 5 | 3j; 23. | 29.114.381 | 18.142.070 | 24.733.958 |
01 (except 010 and part of 019), parts of 020, 028, 06 (except 060 and part of 069), 080, 088, 10, 11, 16, 20, 21, 26, 190, 191, 290, 291, parts of 493 and 593 as deductible items (SSKR - SS code 17 and all other codes except the code 70 and parts of codes 71 and 74) and parts of 029, 069, 089, 199 and 299 | Loans and receivables due from customers | 0 | 0 | 0 | 6 | 3j; 24 | 209.044.942 | 189.296.089 | 180.852.563 |
123, 223 | Changes in fair value of items that are the subject of hedging | 0 | 0 | 0 | 7 | - | - | - | |
126, 226 | Receivables from derivatives held for hedging | 0 | 0 | 0 | 8 | - | - | - | |
130, 131, 230, 231, part of 139 and 239 | Investments in associates and joint ventures | 0 | 0 | 0 | 9 | 3j; 25 | 1.488.063 | - | - |
132, 232, part of 139 and 239 | Investments in subsidiaries | 0 | 0 | 1 | 0 | 3j; 26 | 140.000 | 3.433.697 | 3.433.697 |
33 | Intangible assets | 0 | 0 | 1 | 1 | 3lj; 27. | 582.101 | 510.669 | 665.735 |
34 | Property, plant and equipment | 0 | 0 | 1 | 2 | 3l; 28. | 8.755.659 | 6.045.330 | 6.437.937 |
35 | Investment property | 0 | 0 | 1 | 3 | 3m; 2.5.1; 29. | 2.610.531 | 2.393.183 | 2.825.930 |
034 and part of 039 | Current tax assets | 0 | 0 | 1 | 4 | 20.1. | 18.911 | 12.237 | - |
37 | Deferred tax assets | 0 | 0 | 1 | 5 | 20.4.3. | 509.242 | - | 1.074.197 |
36 | Non-current assets held for sale and discontinued operations | 0 | 0 | 1 | 6 | 30. | 101.614 | 130.426 | 196.300 |
021, 022, 024, 027, 03 (except 034 and part of 039), 081, 082, 084, 087, 09, 134,192, 194, 195, 234, 292, 294, 295, 30, 38 and parts of 029, 089, 139, 199, 239 and 299 | Other assets | 0 | 0 | 1 | 7 | 3j; 31. | 5.430.725 | 6.216.268 | 7.100.359 |
TOTAL ASSETS (from 0001 to 0017) | 0 | 0 | 1 | 8 | 489.440.405 | 460.001.399 | 433.348.446 |
Group of accounts, account
1
411, 511
parts of 40, 420, 421, 490, 50, 520, 521, 590, and parts of 193 and 293 as deductible items (SSKR - SS code 1 (without code 17) and code 70 and parts of codes 71 and 74)
I T E M
2
LIABILITIES
Liabilities from derivativesDeposits and other liabilities due to banks, other financial institutions and the central bank
parts of 40, 420, 421, 490, 50,
520, 521, 590, and parts of 193 and 293 as deductible items
(SSKR - SS code 17 and all
other codes, except for code 70
and parts of codes 71 and 74)
Deposits and other liabilities due to other customers
417, 517
Liabilities from derivatives held for hedging
418, 518
Changes in fair value of items that are the subject of hedging
410, 412, 415, 423, 496, 510, 512, 515, 523, 596 and 127 and 227 as deductible items
Liabilities from securities
424, 425, 482, 497, 524, 525, 582, 597 and parts of 193 and 293 as deductible items
Subordinated liabilities
450, 451, 452, 453, 454
Provisions
46
Liabilities from non-current assets held for sale and discontinued operations
455 47
Current tax liabilities
Deferred tax liabilities
426, 427, 43, 44, 456, 457, 491, 492, 494, 495, 526, 527, 53, 591, 592, 594 and 595
Other liabilities
80
128
83 84
TOTAL LIABILITIES (from 0401 to 0412)
EQUITY
Equity
Own shares Profit
Loss
81, 82 - credit balance 81, 82 - debit balance
Reserves
Unrealized losses
Non-controlling interest
TOTAL EQUITY
(0414 - 0415 + 0416 - 0417 + 0418 - 0419 + 0420) ≥ 0
TOTAL DEFICIENCY OF CAPITAL (0414 - 0415 + 0416 - 0417 + 0418 - 0419 + 0420) < 0
TOTAL LIABILITIES (0413 + 0421 - 0422)
0
0
0
0
0
0
0
0
0 0
0
0
0
0
0
0
0
0
0
0
0
0
0
ADP code
4
4
4
4
4
4
4
4
4 4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
0
0
0
0
0
0
0
0
1 1
1
1
1
2
2
2
2
0
1
1
1
1
1
7 | |
8 | 3p; 34. |
9 | |
0 | |
1 | 20.4.3. |
2 | 3о; 35. |
3 | |
4 | 3t; 36 |
5 |
6 |
7 |
8 |
9 |
0 |
- | - | - | |
2.134.969 | 4.989.315 | 5.021.756 | |
403.286.418 | 372.699.401 | 335.317.154 | |
- | - | - | |
- | - | - | |
- | - | - | |
- | - | - | |
4.233.853 | 2.529.268 | 2.328.130 | |
- | - | - | |
- | - | - | |
- | 147.400 | - | |
4.142.443 | 4.975.476 | 13.861.230 | |
413.797.683 | 385.340.860 | 356.528.270 | |
40.034.550 | 40.034.550 | 40.034.550 | |
- | - | - | |
9.573.620 | 5.893.027 | 11.393.901 | |
- | - | - | |
26.034.552 | 28.732.962 | 25.391.725 | |
- | - | - | |
- | - | - | |
1 | 75.642.722 | 74.660.539 | 76.820.176 |
2 | - | - | - |
3 | 489.440.405 | 460.001.399 | 433.348.446 |
3t; 2.5.1; 36.
1
2
3
4
5
6
Remark number
3o; 32.
3о; 33.
3t; 36.
4
Current year
5
In Belgrade,
on 3.3.2022.
Legal representative of the bank
Interno
INCOME STATEMENT in period from January 1st to December 31st, 2021.
(in RSD thousand)
Group of accounts, account | I TE M | ADP code | Remark number | Current year | Previous year | |||
1 | 2 | 3 | 4 | 5 | 6 | |||
70 | Interest income | 1 | 0 | 0 | 1 | 3c; 8. | 13.103.701 | 13.201.267 |
60 | Interest expenses | 1 | 0 | 0 | 2 | 3c; 8. | 958.592 | 1.131.977 |
Net interest income (1001-1002) | 1 | 0 | 0 | 3 | 12.145.109 | 12.069.290 | ||
Net interest expenses (1002-1001) | 1 | 0 | 0 | 4 | - | - | ||
71 | Fee and commission income | 1 | 0 | 0 | 5 | 3d; 9 | 7.647.524 | 6.696.915 |
61 | Fee and commission expenses | 1 | 0 | 0 | 6 | 3d; 9 | 1.910.160 | 1.821.507 |
Net fee and commission income (1005 - 1006) | 1 | 0 | 0 | 7 | 5.737.364 | 4.875.408 | ||
Net fee and commission expenses (1006 - 1005) | 1 | 0 | 0 | 8 | - | - | ||
774-674+776-676+777-677 | Net gains from changes in fair value of financial instruments | 1 | 0 | 0 | 9 | 3e; 10. | 4.823 | 95.629 |
674-774+676-776+677-777 | Net losses from changes in fair value of financial instruments | 1 | 0 | 1 | 0 | - | - | |
727-627+728-628 | Net gains on reclassification of financial instruments | 1 | 0 | 1 | 1 | - | - | |
627-727+628-728 | Net losses on reclassification of financial instruments | 1 | 0 | 1 | 2 | - | - | |
720-620+721-621 | Net gains based on derecognition of financial instruments valued at fair value | 1 | 0 | 1 | 3 | 3f; 11. | 197.243 | 157.796 |
620-720+621-721 | Net losses based on derecognition of financial instruments valued at fair value | 1 | 0 | 1 | 4 | - | - | |
775-675+770-670 | Net gains based on hedging | 1 | 0 | 1 | 5 | - | - | |
675-775+670-770 | Net losses based on hedging | 1 | 0 | 1 | 6 | - | - | |
78-68 | Net income from foreign exchange differences and the effects of contracted foreign currency clause | 1 | 0 | 1 | 7 | 3b; 12. | 53.070 | 4.404 |
68-78 | Net expenses from foreign exchange differences and the effects of contracted foreign currency clause | 1 | 0 | 1 | 8 | - | - | |
750-650+751-651+756-656+760-660+729-629 | Net income from reversal of impairment of financial assets that are not valued at fair value through profit and loss | 1 | 0 | 1 | 9 | 3ј; 13. | 15.772 | - |
650-750+651-751+656-756+660-760+629-729 | Net impairment losses of financial assets that are not valued at fair value through profit and loss | 1 | 0 | 2 | 0 | 3j; 13. | - | 1.072.032 |
726-626 | Net gains based on derecognition of financial instruments valued at amortised cost | 1 | 0 | 2 | 1 | - | - | |
626-726 | Net losses based on derecognition of financial instruments valued at amortised cost | 1 | 0 | 2 | 2 | - | - | |
723-623 | Net gains based on derecognition of investments in associates and joint ventures | 1 | 0 | 2 | 3 | 14 | 563 | - |
623-723 | Net losses based on derecognition of investments in associates and joint ventures | 1 | 0 | 2 | 4 | - | - |
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Komercijalna banka AD Beograd published this content on 26 April 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 April 2022 12:11:08 UTC.