Letno poročilo 2014 - Raiffeisen Banka d.d.

Transcription

LETNO POROČILO
ANNUAL REPORT
LETNO POROČILO
ANNUAL REPORT
LETNO POROČILO 2014
POMEMBNEJŠI PODATKI O POSLOVANJU IN NEKATERI KAZALCI POSLOVANJA
OD LETA 2012 DO LETA 2014
RAIFFEISEN BANKA d.d.
Leto 2014
Leto 2013
Leto 2012
znesek
rast
znesek
rast
znesek
rast
998.542
-15,9%
1.186.847
-16,4%
1.420.269
-6,3%
IZKAZ FINANČNEGA POLOŽAJA
Bilančna vsota
Skupni znesek vlog nebančnega sektorja
486.755
13,3%
429.582
-13,1%
494.598
6,9%
a) pravnih in drugih oseb
249.874
20,0%
208.297
-21,1%
264.122
8,1%
b) prebivalstva
236.881
7,0%
221.285
-4,0%
230.476
5,4%
Skupni znesek kreditov nebančnemu sektorju
623.815
-23,0%
810.331
-20,2%
1.015.142
-6,8%
a) pravnim in drugim osebam
430.284
-26,3%
583.881
-22,4%
752.403
-7,1%
b) prebivalstvu
193.531
-14,5%
226.450
-13,8%
262.739
-5,7%
Celotni kapital
53.028
-26,9%
72.502
10,8%
65.460
-11,8%
Oslabitev finanančnih sredstev in rezervacije
107.695
14,3%
94.189
68,7%
55.842
26,4%
Obseg zunajbilančnega poslovanja
251.369
-16,8%
302.125
-26,8%
412.494
-18,3%
15.764
-19,6%
19.609
-15,2%
23.137
-17,8%
IZKAZ VSEOBSEGAJOČEGA DONOSA
Čiste obresti
Čisti neobrestni prihodki
Stroški dela, splošni in administrativni stroški
Amortizacija
7.813
-12,0%
8.878
16,9%
7.592
105,0%
16.512
-2,9%
17.010
-18,5%
20.861
-7,8%
1.361
-16,8%
1.636
-17,8%
1.990
-8,3%
Oslabitve in rezervacije
27.290
-34,9%
41.933
166,2%
15.752
19,9%
Poslovni izid pred obdavčitvijo iz rednega in ustav. posl.
-21.230
-35,5%
-32.923
305,1%
-8.128
35,1%
-224,3%
Davek iz dohodka pravnih oseb iz rednega in ustav. posl.
Drugi vseobsegajoči donos pred obdavčitvijo
Davek iz dohodka pravnih oseb od drugega vseobseg. donosa
ŠTEVILO ZAPOSLENIH
-2
-33,3%
-3
-100,5%
645
2.114
-5663,2%
-38
-166,7%
57
-360
0,0%
0
0,0%
0
0,0%
232
-9,4%
256
-19,0%
316
-7,9%
DELNICE
Število delničarjev
Število delnic
364
0,0%
364
-0,3%
365
-0,5%
801.512
0,0%
801.512
166,4%
300.887
0,0%
Nominalna vrednost delnice
58,42
0,0%
58,42
0,0%
58,42
0,0%
Knjigovodska vrednost delnice
66,16
-26,9%
90,46
-58,4%
217,56
-11,8%
69.324
-23,5%
90.644
2,7%
88.273
-8,0%
17,86
1,4%
17,61
38,4%
12,73
4,3%
9,7
11,9%
8,7
138,7%
3,6
17,3%
1,47
-4,8%
1,54
-4,6%
1,61
-16,0%
KAZALCI
a) Kapital
Kapital (znesek)
Količnik kapitalske ustreznosti
b) Kvaliteta aktive
Oslabitve fin. sred., mer. po odplač. vred., in rezervacije za prevzete obveznosti / razvrščene aktivne in razvrščene zunajbilančne
postavke
c) Profitabilnost
Obrestna marža
Marža finančnega posredništva
2,19
-2,0%
2,24
4,3%
2,14
-1,4%
Donos na aktivo pred obdavčitvijo
-1,98
-23,6%
-2,59
355,9%
-0,57
37,9%
Donos na kapital pred obdavčitvijo
-32,19
-40,0%
-53,61
379,9%
-11,17
39,9%
Donos na kapital po obdavčitvi
-32,19
-40,0%
-53,61
344,6%
-12,06
65,2%
1,66
13,5%
1,46
-8,2%
1,60
-5,9%
d) Stroški poslovanja
Operativni stroški / povprečna aktiva
e) Likvidnost
Likvidna sredstva / Kratkoročne fin. obv. do nebančnega sektorja
67,35
-9,2%
74,21
9,4%
67,85
-4,0%
Likvidna sredstva / povprečna aktiva
30,94
22,1%
25,35
7,6%
23,56
4,5%
2
www.raiffeisen.si
ANNUAL REPORT 2014
KEY DATA ON BUSINESS OPERATIONS AND SELECTED PERFORMANCE
INDICATORS FROM 2012 – 2014
RAIFFEISEN BANKA d.d.
2014
2013
amount
growth
amount
Total assets
998,542
-15.9%
Total deposits from the non-banking sector
486,755
13.3%
a) legal and other entities
249,874
b) retail
236,881
2012
growth
amount
growth
1,186,847
-16.4%
1,420,269
-6.3%
429,582
-13.1%
494,598
6.9%
20.0%
208,297
-21.1%
264,122
8.1%
7.0%
221,285
-4.0%
230,476
5.4%
STATEMENT OF FINANCIAL POSITION
Total loans and advances to the non-banking sector
623,815
-23.0%
810,331
-20.2%
1,015,142
-6.8%
a) legal and other entities
430,284
-26.3%
583,881
-22.4%
752,403
-7.1%
b) retail
193,531
-14.5%
226,450
-13.8%
262,739
-5.7%
53,028
-26.9%
72,502
10.8%
65,460
-11.8%
Total shareholder's equity
Impairment of financial assets and provisions
107,695
14.3%
94,189
68.7%
55,842
26.4%
Total off-balance-sheet items
251,369
-16.8%
302,125
-26.8%
412,494
-18.3%
15,764
-19.6%
19,609
-15.2%
23,137
-17.8%
7,813
-12.0%
8,878
16.9%
7,592
105.0%
16,512
-2.9%
17,010
-18.5%
20,861
-7.8%
STATEMENT OF COMPREHENSIVE INCOME
Net interest income
Net non-interest income
Staff costs, general and administrative costs
1,361
-16.8%
1,636
-17.8%
1,990
-8.3%
Impairment losses and provisions
Depreciation and amortisation
27,290
-34.9%
41,933
166.2%
15,752
19.9%
Profit/loss before tax from continuing and discontinued operations
-21,230
-35.5%
-32,923
305.1%
-8,128
35.1%
-2
-33.3%
-3
-100.5%
645
-224.3%
2,114
-5663.2%
-38
-166.7%
57
-360
0.0%
0
0.0%
0
0.0%
232
-9.4%
256
-19.0%
316
-7.9%
Income tax expense related to continuing and discontinued
operations
Other comprehensive income before tax
Corporate income tax from other comprehensive income
NUMBER OF EMPLOYEES
SHARES
Number of shareholders
Number of shares
364
0.0%
364
-0.3%
365
-0.5%
801,512
0.0%
801,512
166.4%
300,887
0.0%
Nominal value per share
58.42
0.0%
58.42
0.0%
58.42
0.0%
Book value per share
66.16
-26.9%
90.46
-58.4%
217.56
-11.8%
69,324
-23.5%
90,644
2.7%
88,273
-8.0%
17.86
1.4%
17.61
38.4%
12.73
4.3%
9.7
11.9%
8.7
138.7%
3.6
17.3%
RATIOS
a) Equity
Equity (amount)
Capital adequacy
b) Quality of assets
Impairment of financial assets measured at amortised cost and
provisions for contingent liabilities/classified on-balance-sheet and
classified off-balance-sheet items
c) Profitability
Interest margin
1.47
-4.8%
1.54
-4.6%
1.61
-16.0%
Margin of financial intermediation
2.19
-2.0%
2.24
4.3%
2.14
-1.4%
ROAA before tax
-1.98
-23.6%
-2.59
355.9%
-0.57
37.9%
ROAE before tax
-32.19
-40.0%
-53.61
379.9%
-11.17
39.9%
ROAE after tax
-32.19
-40.0%
-53.61
344.6%
-12.06
65.2%
1.66
13.5%
1.46
-8.2%
1.60
-5.9%
67.35
-9.2%
74.21
9.4%
67.85
-4.0%
30.94
22.1%
25.35
7.6%
23.56
4.5%
d) Operating costs
Operating costs/average total assets
e) Liquidity
Liquid assets/short-term financial liabilities to the non-banking
sector
Liquid assets/average total assets
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3
KAZALO
Poročilo uprave
6
Uprava Raiffeisen Banke d.d.
8
Poročilo nadzornega sveta 10
Bančna skupina Raiffeisen 12
Raiffeisen Bank International 14
Raiffeisen Banka d.d. Osebna izkaznica
15
Delničarska struktura 16
Področja poslovanja 18
Organizacijska shema
20
Upravljanje banke
26
Raiffeisen Banka v letu 2014
28
Zaposleni 30
POSLOVNO POROČILO RAIFFEISEN BANKE
32
Upravljanje s tveganji 32
Poslovanje z gospodarskimi družbami
36
Poslovanje s prebivalstvom
39
Zakladništvo in investicijsko bančništvo 41
Bančna mreža Raiffeisen Banke 48
Naslovi posameznih članic skupine Raiffeisen
52
RAČUNOVODSKO POROČILO
63
Revizorjevo poročilo
64
Računovodski izkazi banke
68
Pojasnila k računovodskim izkazom
94
4
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ANNUAL REPORT 2014
ANNUAL REPORT 2014
CONTENTS
6
Management Board Report
8
Management Board
10
Supervisory Board Report
12
Raiffeisen Banking Group
14
Raiffeisen Bank International
15
Raiffeisen Banka d.d. at a Glance
16
Shareholder structure
18
Business areas
22
Organizational chart
26
Corporate governance
28
Raiffeisen Banka in 2014
30Employees
32
RAIFFEISEN BANK BUSINESS REPORT
32
Risk Management
36
Corporate Banking
39
Retail Banking
41
Treasury and Investment Banking
44
Information Technology and Communications
48
Raiffeisen Banka’s Network
52
Raiffeisen Group Addresses and Contacts
63
FINANCIAL REPORT
66
Auditor’s Report
69
Financial Statements
94
Notes to the Financial Statements
www.raiffeisen.si
5
Poročilo
uprave
Management
Board Report
Gospodarska aktivnost v Sloveniji je kot posledica povečanja izvoza in domače potrošnje v letu 2014 beležila pozitiven trend. Kljub rahlem upadu rasti v zadnjem četrtletju preteklega leta je Slovenija zabeležila najvišjo rast po začetku
krize, enako velja za rast bruto družbenega proizvoda
(BDP). Napredovale so razmere na področju privatizacije
gospodarstva v posameznih, sicer maloštevilnih podjetjih,
konkurenčnih v tujini, zniževal pa se je obseg kreditov domačemu nebančnemu sektorju. Ta se je v primerjavi z letom
2013 znižal za tretjino. Opaziti je tudi rahlo izboljševanje
na trgu dela in rast plač za 1,4 %.
In 2014, the economic activity in Slovenia recorded a
positive trend as a result of an increase in export and domestic consumption. Despite a slight decline in growth in
the last quarter of 2014, Slovenia witnessed the highest
growth since the beginning of the crisis, also in terms of
GDP growth. Some progress was observed in the privatisation of the economy, which was limited to few individual
companies that are competitive abroad. However, the volume of loans to the domestic non-banking sector continued
to decrease, falling by a third compared to 2013. The labour market slightly improved, resulting in a wage growth
of 1.4%.
V Raiffeisen Banki smo tudi v letu 2014 nadaljevali proces
optimizacije in prestrukturiranja poslovanja. Kljub nižji bilančni vsoti smo dosegli postavljene cilje na prihodkovni
strani in skladno s cilji tudi znižali stroške.
V letu 2014 smo se pri upravljanju tveganj srečevali predvsem z izzivi posledic splošne gospodarske krize. Pri tem
delu se nam je v maju pridružil še en član uprave, dr. Martin Stotter, odgovoren za upravljanje tveganj.
Nadaljevali smo spremembe na področju aktivnejšega
upravljanja zavarovanj. Dodatno smo izboljšali in nadgradili modele za določanje bonitetne ocene segmenta strank
na področju pravnih in fizičnih oseb. Veliko pozornosti smo
posvetili tudi poenostavljanju dokumentacije in optimiziranju poslovnih procesov ter tehnološki platformi za upravljanje z likvidnostjo.
V lanskem letu smo uvedli tudi nov poslovni model opravljanja storitev informacijske tehnologije in komunikacij. Namesto dosedanjega oddelka za informacijsko tehnologijo
in komunikacije (ITK) je bilo ustanovljeno podjetje Raiffeisen Informatik SI d.o.o., ki je prevzelo izvajanje vseh informacijskih storitev za banko.
Obogatili smo tudi našo ponudbo. Od novembra 2014
našim strankam ponujamo tudi opravljanje bančnih storitev s pametnim telefonom oziroma tabličnim računalnikom
prek mobilne banke Raiffeisen Touch. Raiffeisen Banka pri
trženju dosega več kot 73 % vseh sredstev, ki jih imajo
tuji skladi v Sloveniji, in dodatno je družba za upravljanje
Raiffeisen Capital Management v začetku 2014 v Sloveniji
registrirala tri t. i. jumbosklade ali velike sklade skladov.
Strokovna in izkušena ekipa zaposlenih je vseskozi intenzivno sledila potrebam strank in jim ponujala rešitve, optimalne glede na razmere na trgu.
Raiffeisen Banka d.d. je tudi v letu 2014 znižala stroške
dela, splošne in administrativne stroške za 3 %. V lanskem
letu smo beležili tudi povečanje vlog nebančnega sektorja
za 13 %. V primerjavi z letom 2013 se je znesek slabitev
in rezervacij znižal za skoraj 35 %. Poslovni izid pred slabitvami in rezervacijami je tako znašal dobrih 6 milijonov
6
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In 2014, Raiffeisen Banka continued with the optimisation
and restructuring process of its business operations. Despite
lower total assets, the set goals in terms of income and lower expenses were achieved.
In the reporting year, risk management was mainly focused
on the challenges brought about by the general economic
crisis. To this end, in May 2014 the Management Board
was expanded by a new member, Dr Martin Stotter, in
charge of risk management on board level.
Further changes were introduced regarding more active collateral management. Additionally the Bank improved and
upgraded its credit rating determination models for corporate and retail customer segments. Considerable attention
was also paid to simplifying documentation and optimising
business processes as well as to technological platform for
liquidity management.
In the last year we implemented the new business model
for IT and communications services in the bank. Instead
of Information Technology and Communications (ITC) Department the company Raiffeisen Informatik SI d.o.o. was
established, which took over the provision of all IT services
of the Bank.
We have also enriched the services offered to our customers. Since November 2014, our customers have been able
to perform banking services using a smart phone or a tablet
through the mobile banking application Raiffeisen Touch.
Raiffeisen Banka holds 73% of total assets of foreign funds
in Slovenia and additionally in early 2014 the asset management company Raiffeisen Capital Management registered three global funds in Slovenia.
Throughout the year, a professional and experienced team
of employees intensely followed customer needs, offering
them optimal solutions with regard to market conditions.
In 2014, the Bank reduced its staff costs, general and administrative costs by 3% and recorded a 13% increase in
deposits from the non-banking sector. Compared to the
preceding year, impairments and provisions were lower by
ANNUAL REPORT 2014
almost 35%. Thus, operating profit before impairments and
provisions amounted to just over EUR 6 million. Raiffeisen
Bank ended the year 2014 with a loss before tax totalling
EUR 21.2 million, which was lower by 35.5% compared to
the previous year.
EUR. Raiffeisen Banka d.d. je leto 2014 končala z izgubo
pred obdavčitvijo v višini 21,2 milijona EUR, ki je v primerjavi z letom poprej nižja za 35,5 %.
Doseženih ciljev, ki smo si jih postavili in uresničili v poslovnem letu 2014, ne bi mogli izpeljati brez velike predanosti
zaposlenih in hkrati brez zaupanja naših strank. Vsem se
za to iskreno zahvaljujemo.
The goals set for 2014 could not have been achieved without a strong commitment of our employees and the confidence of our customers, for which we express our sincerest
thanks.
Martin Stotter
Member of the
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www.raiffeisen.si
7
Uprava Raiffeisen
Banke d.d. in področja
odgovornosti članov
Raiffeisen Banka d.d.
Management Board and
Areas of Responsibility
Gvido Jemenšek, predsednik uprave: notranja
revizija, področje prodaje, področje zakladništva in
investicijskega bančništva, področje prava, osebje
in kadrovske zadeve, skladnosti in sekretariat.
Gvido Jemenšek, MSc, President of the Board:
internal audit, legal matters, HR, compliance,
AML, PR and marketing, internal security system,
secretariat and sales.
Werner Georg Mayer, član uprave: področje
Werner Georg Mayer, Member of the Board:
financ in centralnih operacij, področje organizacije
in IT retained organizacije.
8
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finance and central operations, organization and IT.
ANNUAL REPORT 2014
Martin Stotter, član uprave: področje upravljanja
tveganj, področje upravljanja problematičnih
naložb.
Martin Stotter, Member of the Board: risk
management, workout area.
www.raiffeisen.si
9
Poročilo nadzornega
sveta
Supervisory Board
Report
Spoštovani!
Ladies and gentlemen,
Raiffeisen Bank International je v začetku leta 2014
izvedla dokapitalizacijo z bruto prejemki v višini 2,78
milijarde EUR. RZB je poleg številnih institucionalnih in
zasebnih vlagateljev sodelovala v dokapitalizaciji in ostala
večinski delničar RBI. Dokapitalizacija je RBI omogočila,
da je v celoti odplačala kapitalsko udeležbo Republike
Avstrije in zasebnih vlagateljev ter znatno izboljšala svoj
delež navadnega lastniškega kapitala (na podlagi Basel
III – brez upoštevanja prehodnih določb). Na preostali
del leta so vplivale predvsem geopolitične in finančne
razmere v Ukrajini in Rusiji, kar je imelo za posledico višje
rezervacije za kreditne izgube in neplačila posameznih
velikih komitentov v Aziji. Med letom so se knjižili precejšnji
enkratni stroški, pri čemer so bile oslabitve dobrega imena
najvišja postavka. Nadaljnji enkratni učinki so vključevali
odpis odloženih terjatev za davek in stroške, ki so bili
posledica zakonodajnih sprememb na Madžarskem. Ti
dejavniki so prispevali h konsolidirani izgubi leta 2014
v višini 493 milijonov EUR, kar predstavlja prvi negativni
rezultat v zgodovini RBI. Razen stroškov, ki jih je povzročila
madžarska zakonodaja, ti enkratni dogodki niso vplivali na
navadni temeljni kapital, in če jih ne bi bilo, bi RBI poročala
o znatnem pozitivnem neto dobičku.
At the beginning of 2014, Raiffeisen Bank International
carried out a capital increase with gross proceeds of €
2.78 billion. RZB participated in the capital increase, in
addition to numerous institutional and private investors,
and remained the majority shareholder of RBI. The capital
increase enabled RBI to fully repay the participation capital
held by the Republic of Austria and private investors and
significantly improve its common equity tier 1 ratio (on
a Basel III fully-loaded basis). The rest of the year was
mainly impacted by the geopolitical and financial situation
in Ukraine and Russia, which led to higher loan loss
provisions, as did defaults of individual large customers
in Asia. Significant one-off charges were also booked
during the year, the largest item there of being goodwill
impairments. Further one-off effects included the write-down
of deferred tax assets and costs resulting from legislation
changes in Hungary. These factors contributed to the € 493
million consolidated loss incurred in 2014, which was the
first negative result in RBI’s history. Apart from the costs
caused by the Hungarian legislation, these one-offs had no
impact on fully-loaded tier 1 common equity, and without
them RBI would have reported a significantly positive net
profit.
Februarja 2015 se je RBI odločila, da izvede nekaj korakov
za povečanje kapitalskega blažilnika. Namen tega ukrepa
je omogočiti izboljšanje navadnega lastniškega kapitala
prvega reda (brez upoštevanja prehodnih določb) na 12
odstotkov do konca leta 2017 v primerjavi z 10 odstotki
ob koncu leta 2014. Načrtovani ukrepi vključujejo prodajo
ali prilagoditev enot kot tudi zmanjšanje skupne tveganju
prilagojene aktive (RWA) na izbranih trgih, še zlasti na
tistih, ki omogočajo nizek donos, imajo visoko potrošnjo
kapitala in so v slabši strateški kondiciji. Izvajanje teh
ukrepov se bo odražalo v zmanjšanju agregatne bruto
tveganju prilagojene aktive (RWA) za približno 16 milijard
EUR do konca leta 2017 (skupna RWA na dan 31.
decembra 2014: 68,7 milijarde EUR). To zmanjšanje naj
bi delno odtehtala rast na drugih poslovnih področjih.
In February 2015, RBI resolved to take a number of steps
to increase its capital buffer. The measures are intended
to facilitate an improvement in the common equity tier 1
ratio (fully loaded) to 12 per cent by the end of 2017,
compared to 10 per cent at the end of 2014. The planned
steps include the sale or rescaling of units as well as
reductions in total risk-weighted assets (RWA) in select
markets, in particular in those which generate low returns,
have high capital consumption or are of limited strategic
fit. The implementation of these measures will result in an
aggregate gross RWA reduction of approximately € 16
billion by the end of 2017 (total RWA as at 31 December
2014: € 68.7 billion). This reduction is expected to be
partially offset by growth in other business areas.
V letu 2014 je evropsko gospodarstvo beležilo šibko
gospodarsko rast. Tudi v Sloveniji so se razmere v
gospodarstvu nekoliko izboljšale. Banka Slovenije
ugotavlja, da je postopek bančne sanacije, ki se je začel
v letu 2013, pripomogel k znižanju tveganj v bančnem
sistemu, toda kljub temu sta se nadaljevala krčenje bilanc
bank in zmanjševanje posojil nefinančnim družbam, čeprav
v manjšem obsegu kot leto poprej. Nedonosne terjatve so v
prvem delu leta 2014 naraščale. Nestabilnost nedonosnih
terjatev in nihanja navzgor predvidevajo še nadaljnje
tveganje poslabševanja kreditnega portfelja bank.
10
www.raiffeisen.si
In 2014, the European economy recorded a weak
economic growth. The economic situation in Slovenia
slightly improved. According to the Bank of Slovenia, the
banking recovery process, which began in early 2013,
helped to reduce the risks in the banking system; however,
total assets of banks continued to contract and lending to
non-financial corporations further decreased, although to a
lesser extent than the previous year. Non-performing loans
were on the rise in the first half of 2014. Instability of nonperforming loans and upward fluctuations are expected to
increase the risk of further deterioration of the banks' credit
portfolio.
ANNUAL REPORT 2014
Že v marcu 2014 je Banka Slovenije umaknila zahtevo
po dokapitalizaciji Raiffeisen Banke, saj smo že v začetku
leta izvedli ukrepe za znižanje kapitalskega primanjkljaja.
Kljub neugodnim ekonomskim razmeram je Raiffeisen
Banka uvajala organizacijske in strukturne spremembe in z
nadgrajevanjem poslovnih procesov uspešno zagotavljala
kakovost storitev in ohranjala zaupanje svojih komitentov.
Ne glede na neugodne razmere v slovenskem gospodarstvu
je Raiffeisen Banka uvedla tudi nekaj strukturnih sprememb,
pri čemer se nam je pridružil tudi nov član uprave, posebej
odgovoren za upravljanje in nadzor nad tveganji. Na
sejah je nadzorni svet obravnaval strateško poglavitne
poslovne teme v okviru trenutnega delovanja, poslovne
rezultate banke in spremljanje njenega položaja na
bančnem trgu. Nadzorni svet se je osredotočal predvsem
na ukrepe, ki zagotavljajo večjo odpornost Raiffeisen Banke
proti morebitnim negativnim vplivom trga. Zadovoljstvo
komitentov s kakovostjo storitev in načinom poslovanja
dokazuje, da je dosedanje delo vodstva in zaposlenih
skrbno, osredotočeno in ambiciozno.
Ob tej priložnosti se zahvaljujem vsem zaposlenim
Raiffeisen Banke za njihovo trdo delo in nenehno skrb za
naše stranke.
In March 2014, the Bank of Slovenia decided not to require
a capital increase of Raiffeisen Banka because it was no
longer needed due to the measures taken by the Bank in
early 2014, which were aimed at reducing the capital
deficit. Despite the unfavourable economic conditions,
the Bank not only introduced organisational and structural
changes, but also provided quality services and maintained
the trust of its customers by upgrading its business processes.
Irrespective of the adverse economic situation in Slovenia,
the Bank introduced several structural changes, among
them being the expansion of the Management Board by a
new member in charge of risk management and control. At
its sessions, the Supervisory Board discussed strategically
important issues with regard to the Bank's existing business
operations, performance results and monitoring its position
in the banking market. The Supervisory Board mainly
focused on measures that ensure greater resilience of the
Bank to potential negative market effects. Satisfaction of
customers with the quality of services and the manner of
operation prove that the management and employees
performed their work meticulously and with dedicated focus
and ambition.
I hereby thank all employees of Raiffeisen Banka for their
hard work and ongoing care for our customers.
V imenu nadzornega sveta
On behalf of the Supervisory Board,
Hannes Mösenbacher,
predsednik nadzornega sveta
Hannes Mösenbacher
Chairman of the Supervisory Board
www.raiffeisen.si
11
Bančna skupina Raiffeisen Raiffeisen Banking Group
Bančna skupina Raiffeisen (RBG)
RBG je z bilančno vsoto 285,9 milijarde EUR na dan 31.
decembra 2014 največja avstrijska bančna skupina. Na
ta datum poročanja je RBG upravljala domače depozite
komitentov v višini 92,8 milijarde EUR (kar ne vključuje
prihrankov gradbenih podjetij), od katerih je bilo 49,4
milijarde EUR v hranilnih vlogah. RBG tako ohranja svoj
tržni delež, ki znaša približno 30 odstotkov, in vlogo
vodilne banke med avstrijskimi bankami. Močan položaj
RBG na trgu je bil dosežen z zdravo organsko rastjo. RBG
sestavljajo banke Raiffeisen na lokalni ravni, regionalne
banke Raiffeisen na ravni provinc in RZB kot osrednja
ustanova. RZB deluje tudi kot člen med mednarodnim
poslovanjem svoje skupine in RBG. Banke Raiffeisen so
zasebne zadružno kreditne ustanove, ki delujejo kot
univerzalne banke. Banke posamezne province so lastnice
zadevne regionalne banke Raiffeisen, ki je lastnica
približno 90 odstotkov navadnih delnic RZB.
The Raiffeisen Banking Group (RBG)
With total assets of € 285.9 billion as at 31 December
2014, RBG is Austria’s largest banking group. As at this
reporting date, RBG managed € 92.8 billion in domestic
customer deposits (excluding building society savings), of
which € 49.4 billion were held in savings deposits. RBG
has thus maintained its market share of around 30 per cent
and, once more, its role as market leader among Austria’s
banks. RBG’s strong market position was achieved through
healthy organic growth. RBG consists of Raiffeisen Banks on
the local level, Regional Raiffeisen Banks on the provincial
level and RZB as central institution. RZB also acts as the link
between the international operations of its group and RBG.
Raiffeisen Banks are private cooperative credit institutions,
operating as universal banks. Each province's Raiffeisen
Banks are owners of the respective Regional Raiffeisen
Bank, which in their entirety own approximately 90 per
cent of RZB's ordinary shares.
Zgodovina Bank Raiffeisen sega do pobude nemškega
socialnega reformatorja Friedricha Wilhelma Raiffeisena
(1818–1888), ki je z ustanovitvijo prvega združenja
zadružnih bank leta 1862 postavil temelj globalne
organizacije zadrug Raiffeisen. Le deset let po ustanovitvi
prve avstrijske bančne zadruge leta 1886 je po sistemu
Raiffeisen že poslovalo šeststo hranilnic in posojilnic po
vsej državi. V skladu z Raiffeisnovim temeljnim načelom
samopomoči je Raiffeisnovo zavzemanje za interese članov
ključni cilj poslovnih politik.
The Raiffeisen Banks go back to an initiative of the German
social reformer Friedrich Wilhelm Raiffeisen (1818 –
1888), who, by founding the first cooperative banking
association in 1862, has laid the cornerstone of the global
organization of Raiffeisen cooperative societies. Only 10
years after the foundation of the first Austrian Raiffeisen
banking cooperative in 1886, already 600 savings and
loan banks were operating according to the Raiffeisen
system throughout the country. According to Raiffeisen's
fundamental principle of self-help, the promotion of their
members' interests is a key objective of their business
policies.
Raiffeisen Bank International Raiffeisen Bank International AG ima srednjo in vzhodno
Evropo (vključno z Avstrijo) za svoj domači trg. RBI v
srednji in vzhodni Evropi (SVE), kjer danes vzdržuje
tesno prepleteno mrežo hčerinskih bank, lizinških družb
in številnih specializiranih ponudnikov finančnih storitev,
posluje že več kot petindvajset let. RBI se kot univerzalna
banka v več državah uvršča med prvih pet bank. To vlogo
podpira blagovna znamka Raiffeisen, ki je ena od najširše
prepoznanih blagovnih znamk v regiji. RBI se je v SVE
uveljavila kot popolnoma vključena bančna skupina, ki
posluje s fizičnimi in pravnimi osebami in ki ponuja široko
paleto produktov. Ob koncu leta 2014 je okrog 52.000
zaposlenih v RBI opravljalo storitve za približno 14,8
milijona strank v približno 2.900 poslovalnicah v SVE.
V Avstriji je RBI ena največjih korporativnih in investicijskih
bank. Storitve opravlja predvsem za avstrijske, mednarodne
in največje večnacionalne komitente, ki delujejo v SVE.
Skupno RBI zaposluje približno 55.000 ljudi, bilančna
vsota pa znaša približno 122 milijard EUR.
RBI od 25. aprila 2005 kotira na dunajski borzi (kot
Raiffeisen International vse do 12. oktobra 2010). RZB,
ki deluje kot osrednja ustanova avstrijske bančne skupine
Raiffeisen (RBG), je po združitvi ostala večinski delničar.
12
www.raiffeisen.si
Raiffeisen Bank International AG (RBI)
Raiffeisen Bank International AG regards Central and
Eastern Europe (including Austria) as its home market.
For over 25 years, RBI has been operating in Central and
Eastern Europe (CEE), where today it maintains a closely
knit network of subsidiary banks, leasing companies and
numerous specialized financial service providers. As a
universal bank, RBI ranks among the top five banks in several
countries. This role is supported by the Raiffeisen brand,
which is one of the most widely recognized brands in the
region. RBI has positioned itself in CEE as a fully integrated
corporate and retail banking group with a comprehensive
product offering. At the end of 2014, around 52,000 RBI
staff served approximately14.8 million customers in around
2,900 business outlets in CEE.
In Austria, RBI is one of the top corporate and investment
banks. It primarily serves Austrian customers, but also
international customers as well as major multinational clients
operating in CEE. All in all, RBI employs about 55,000
staff/employees and has total assets of approximately €
122 billion.
ANNUAL REPORT 2014
Ob koncu leta 2014 je RZB imela približno 60,7 odstotka
delnic RBI, preostale delnice pa so v prostem obtoku.
RZB Raiffeisen Zentralbank Österreich AG (RZB) je bila
ustanovljena leta 1927 kot osrednja ustanova avstrijske
bančne skupine Raiffeisen (RBG) in deluje kot središče
celotne skupine RZB, vključno s funkcijami RZB, saj je
ključni povezovalni člen med RBG in RBI, svojo bančno
mrežo v srednji in vzhodni Evropi (SVE) in številnimi drugimi
mednarodnimi dejavnostmi.
Skupina RZB
Skupino ima v lasti in jo upravlja RZB. Raiffeisen Bank
International je največja enota skupine.
RBI has been listed on the Vienna stock exchange since 25
April 2005 (as Raiffeisen International up until 12 October
2010). RZB, which functions as the central institution of the
Austrian Raiffeisen Banking Group (RBG), remained the
majority shareholder following the merger. As at year-end
2014, RZB held approximately 60.7 per cent of RBI’s stock,
with the remaining shares in free float.
RZB Founded in 1927, Raiffeisen Zentralbank Österreich AG
(RZB) is the central institution of the Austrian Raiffeisen
Banking Group (RBG) and acts as group centre for the
entire RZB Group, including RBI. RZB functions as the
key link between RBG and RBI, with its banking network
in Central and Eastern Europe (CEE) and numerous other
international operations.
RZB Group
The Group owned and steered by RZB. Raiffeisen Bank
International is the Group's largest unit.
Russia
Russia
Belarus
Poland
Ukraine
Czech Republic
Slovakia
Moldova
Austria
Hungary
Romania
Slovenia
Croatia
Bosnia and
Herzegovina
Serbia
Bulgaria
Kosovo
Albania
www.raiffeisen.si
13
Raiffeisen Bank
International
Raiffeisen Bank
International
Vodilna banka v SVE in v Avstriji
A leading bank in CEE as well as Austria
Raiffeisen Bank International AG ima srednjo in vzhodno
Evropo (vključno z Avstrijo) za svoj domači trg. RBI v
srednji in vzhodni Evropi (SVE), kjer danes vzdržuje
tesno prepleteno mrežo hčerinskih bank, lizinških družb
in številnih specializiranih ponudnikov finančnih storitev,
posluje že več kot petindvajset let. RBI se kot univerzalna
banka v več državah uvršča med prvih pet bank. To vlogo
podpira blagovna znamka Raiffeisen, ki je ena od najširše
prepoznanih blagovnih znamk v regiji. RBI se je v SVE
uveljavila kot popolnoma vključena bančna skupina, ki
posluje s fizičnimi in pravnimi osebami in ki ponuja široko
paleto produktov. Ob koncu leta 2014 je okrog 52.000
zaposlenih v RBI opravljalo storitve za približno 14,8
milijona strank v približno 2.900 poslovalnicah v SVE.
Raiffeisen Bank International AG regards Central and
Eastern Europe (including Austria) as its home market.
For over 25 years, RBI has been operating in Central and
Eastern Europe (CEE), where today it maintains a closely
knit network of subsidiary banks, leasing companies and
numerous specialized financial service providers. As
a universal bank, RBI ranks among the top five banks in
severalcountries. This role is supported by the Raiffeisen
brand, which is one of the most widely recognized brands
in the region. RBI has positioned itself in CEE as a fully
integrated corporate and retail banking group with a
comprehensive product offering. At the end of 2014,
around 52,000 RBI staff served approximately 14.8 million
customers in around 2,900 business outlets in CEE.
V Avstriji je RBI ena največjih korporativnih in investicijskih
bank. Storitve opravlja predvsem za avstrijske komitente,
pa tudi mednarodne in največje večnacionalne komitente,
ki delujejo v SVE. RBI zaposluje približno 55.000 ljudi,
bilančna vsota pa znaša približno 122 milijard EUR.
In Austria, RBI is one of the top corporate and investment
banks. It primarily serves Austrian customers, but also
international customers and major multinational clients
operating in CEE. All in all, RBI employs about 55,000 staff
and has total assets of approximately € 122 billion.
Long-term success story
Dolgoročna zgodba o uspehu
Raiffeisen Zentralbank Österreich AG (RZB) je bila
ustanovljena leta 1927 kot »Genossenschaftliche
Zentralbank«. RZB je že davnega leta 1987 ustanovila
svojo prvo hčerinsko banko. Od takrat jih je ustanovila še
veliko. Od leta 2000 naprej je Raiffeisnova širitev v države
SVE potekala zlasti s pridobivanjem že obstoječih bank.
Pozneje so se te združile v holdinško družbo, ki je od leta
2003 poslovala pod imenom Raiffeisen International. Aprila
2005 se je Raiffeisen International uvrstila na borzo, da
bi učinkoviteje financirala svojo rast. Današnja RBI je bila
ustanovljena leta 2010 z združitvijo Raiffeisen International
z najpomembnejšimi poslovnimi področji RZB.
RBI od 25. aprila 2005 kotira na dunajski borzi (kot
Raiffeisen International vse do 12. oktobra 2010). RZB,
ki deluje kot osrednja ustanova avstrijske bančne skupine
Raiffeisen (RBG), je po združitvi ostala večinski delničar.
Ob koncu leta 2014 je RZB imela približno 60,7 odstotka
delnic RBI, preostale delnice pa so v prostem obtoku.
14
www.raiffeisen.si
Raiffeisen ZentralbankÖsterreich AG (RZB) was founded in
1927 as “Genossenschaftliche Zentralbank”. RZB founded
its first subsidiary bank in Central and Eastern Europe
already back in 1987. Since then, further subsidiaries
have been established. From 2000 onward, Raiffeisen’s
expansion into CEE countries has mainly been achieved
by acquiring existing banks. These were subsequently
combined into a holding company that operated under the
name Raiffeisen International from 2003. In April 2005,
Raiffeisen International was listed on the stock exchange
in order to finance its future growth efficiently. Today’s RBI
was established in 2010 through the merger of Raiffeisen
International with the principal business areas of RZB.
RBI has been listed on the Vienna stock exchange since 25
April 2005 (as Raiffeisen International up until 12 October
2010). RZB, which functions as the central institution of the
Austrian Raiffeisen Banking Group (RBG), remained the
majority shareholder following the merger. As at year-end
2014, RZB held approximately 60.7 per cent of RBI’s stock,
with the remaining shares in free float.
ANNUAL REPORT 2014
RAIFFEISEN BANKA D.D.
Osebna izkaznica
RAIFFEISEN BANKA D.D.
at a Glance
Osnovni podatki na dan 31. 12. 2014:
Key data as at 31. 12. 2014:
Naslov:
Address
Zagrebška cesta 76, 2000 Maribor
Telefon:
02/229 31 00
Telephone:
+386 2 229 31 00
Telefaks:
02/252 47 79
Fax:
+386 2 252 47 79
Spletna stran:
www.raiffeisen.si
Homepage:
www.raiffeisen.si
Datum ustanovitve:
16. oktober 1992
Date of Founding:
16 October 1992
Matična številka:
5706491
Registration Number:
5706491
Davčna številka:
SI29370876
VAT Registration Number:
SI29370876
Številka vpisa v sodni register:
10749800
Court Register Number:
10749800
Osnovni kapital družbe:
46,824.564,45 EUR
Share Capital:
46,824,564.45 EUR
Število izdanih in vplačanih delnic:
801.512 kosovnih delnic
Number of Shares Outstanding:
801,512 no-par value shares
Predsednik uprave:
Gvido Jemenšek
President of the Management Board:
Gvido Jemenšek
Član uprave:
Werner Georg Mayer
Member of the Board:
Werner Georg Mayer
Martin Stotter
Martin Stotter
Predsednik nadzornega sveta:
Hannes Mösenbacher (predsednik)
Chairman of the Supervisory Board:
Hannes Mösenbacher (Chairman)
Člana nadzornega sveta:
Georg Feldscher (član)
Members of the Supervisory Board:
Georg Feldscher (Member)
Kurt Bruckner (Member)
Kurt Bruckner (član)
Struktura delničarjev:
96,72 % – Raiffeisen Bank International
Structure of Shareholders:
3,00 % – Raiffeisen CEE Region
3,00 % – Raiffeisen CEE Region
Holding Gmbh
Holding Gmbh
0,28 % – individual shareholders
0,28 % – posamezni delničarji
Število poslovalnic:
12, v naslednjih krajih:
Number of Branches:
Nova Gorica, Novo mesto, Šoštanj
Koper, Kranj, Murska Sobota,
and Ptuj
Nova Gorica, Novo mesto, Šoštanj, Ptuj
232
12; in Maribor (2), Ljubljana (2),
Celje (1), Koper, Kranj, Murska Sobota,
Maribor (2), Ljubljana (2), Celje (1),
Število zaposlenih:
96,72% – Raiffeisen Bank International
AG
AG
Number of Employees:
232
www.raiffeisen.si
15
Delničarska struktura
Shareholder structure
Pomembnejši podatki o poslovanju in nekateri kazalci
poslovanja
Main performance data and selected indicators
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Število
delničarjev:
Število delnic:
Knjig. vred.
3.025
467
438
410
402
392
384
382
378
367
365
364
364
147.000
147.000
147.000
203.928
241.928
241.928
241.928
279.966
279.966
300.887
300.887
801.512
801.512
52.313
52.448
52.765
44.190
49.772
58.064
SIT /
SIT /
SIT /
SIT /
SIT /
SIT /
218,30
218,86
220,19
184,40
207,69
242,30
254,4
256,6
264,94
246,52
217,56
90,46
66,16
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
delnice No of
shareholders:
3,025
467
438
410
402
392
384
382
378
367
365
364
364
No of shares:
147,000
147,000
147,000
203,928
241,928
241,928
241,928
279,966
279,966
300,887
300,887
801,512
801,512
52,313
52,448
52,765
44,190
49,772
58,064
SIT /
SIT /
SIT /
SIT /
SIT /
SIT /
218.30
218.86
220.19
184.40
207.69
242.30
254.4
256.6
264.94
246.52
217.56
90.46
66.16
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
EUR
Book value
per share
Nominalna vrednost delnice je 58,42 EUR.
Vrednost delnice v EUR je preračunana po centralnem
paritetnem tečaju 239,64 SIT.
Nominal value per share: € 58.42.
Share values in euros have been converted into tolars
according to the central parity of SIT 239.64 per € 1.
Delničarji in delniški kapital banke
Shareholders and the Bank’s Equity
Delnice se glasijo na ime in so izdane v nematerializirani
obliki. Ob koncu decembra 2014 je bilo v lasti Raiffeisen
Bank International AG 96,72 % delnic Raiffeisen Banke
d.d. Število delničarjev je ostalo enako: 364 ob koncu leta
2014.
The shares are registered and issued in dematerialised
form. As at the end of December 2014 Raiffeisen Bank
International AG held over 96.72 per cent of Raiffeisen
Banka d.d. shares. In 2014, the number of shareholders
stayed the same: 364 at the end of the year.
Podatki o desetih največjih delničarjih – pravnih osebah
– Raiffeisen Banke d.d., ki so lastniki navadnih delnic z
glasovalno pravico, in njihovih deležih v delniškem kapitalu
na dan 31. 12. 2014 so razvidni iz naslednjega pregleda:
The table below presents information about the ten largest
shareholders (legal entities) of Raiffeisen Banka d.d. holding
ordinary shares with voting rights, and their respective
stakes in the share capital as at 31. 12. 2014:
Delničar
Št. delnic
%
Raiffeisen Bank International AG
775.252
96,72%
No. of shares
In %
775,252
96.72%
24.152
3,00%
24,152
3.00%
Slovenije
48
0,01%
ness of Slovenia
48
0.01%
Radeče papir d.d.
20
0,00%
Bimita Maribor
10
0,00%
Radeče papir d.d.
20
0.00%
Bimita Maribor
10
0.00%
Rimskokatoliška župnija Dobrepolje
10
Župnija Sveti Križ
10
0,00%
Roman Catholic Parish of Dobrepolje
10
0.00%
0,00%
Parish of Sveti Križ
10
0.00%
6
0,00%
E. L. TEN Orehova vas
6
0.00%
Raiffeisen CEE Region Holding
Gmbh
16
www.raiffeisen.si
Raiffeisen CEE Region Holding
Obrtno-podjetniška zbornica
E. L. TEN Orehova vas
Shareholder
Gmbh
Chamber of Craft and Small Busi-
ANNUAL REPORT 2014
ŽU Razbor
5
0,00%
ŽU Razbor
5
0.00%
A-Ž Consulting Ljubljana
5
0,00%
A-Ž Colsulting Ljubljana
5
0.00%
799.950
99,734%
799,950
99.734 %
SKUPAJ
Struktura delniškega kapitala Raiffeisen Banke d.d. je bila
ob koncu leta 2014 naslednja:
Sektor
Št. delnic
%
Tuje osebe
799.498
99,74
Prebivalstvo
TOTAL
Raiffeisen Banka d.d.’s share capital structure at the end
of 2014:
Sector
No of shares
In %
799,498
99.74
Non-residents
1.847
0,23
Residents
1,847
0.23
Cerkveno-pravne osebe
61
0,01
Church-related legal entities
61
0.01
Gospodarstvo
58
0,01
Corporate
58
0.01
48
0,01
Public sector
48
0.01
801.512
100
801,512
100
Javni sektor
Skupaj
Total
Podatki o izplačanih dividendah
Dividend payouts
Na podlagi sklepov skupščin o razdelitvi čistega dobička
so bile od leta 1996 do leta 2014 delničarjem izplačane
dividende, razvidne iz tabele:
Decisions of General Meetings of Shareholders concerning
net profit allocation/dividend payments made to shareholders
between 1996 and 2014 as indicated in the table below:
Izplačana dividenda v letu
Znesek v SIT na delnico
1996
Year
Amount in SIT per share
1.400
1996
1,400
1997
-
1997
-
1998
1.400
1998
1,400
1999
1.400
1999
1,400
2000
1.600
2000
1,600
2001
1.800
2001
1,800
2002
1.140
2002
1,140
2003
ni bila izplačana
2003
No payout
2004
ni bila izplačana
2004
No payout
2005
ni bila izplačana
2005
No payout
2006
ni bila izplačana
2006
No payout
2007
ni bila izplačana
2007
No payout
2008
ni bila izplačana
2008
No payout
2009
ni bila izplačana
2009
No payout
2010
ni bila izplačana
2010
No payout
2011
ni bila izplačana
2011
No payout
2012
ni bila izplačana
2012
No payout
2013
ni bila izplačana
2013
No payout
2014
ni bila izplačana
2014
No payout
Podatki o odkupljenih lastnih delnicah
Own shares redeemed
Po stanju 31. 12. 2014 Raiffeisen Banka d.d. ni imela
odkupljenih lastnih delnic.
As at 31 December 2014, Raiffeisen Banka d.d. had no
redeemed own shares.
Izjava po 545. členu Zakona o
gospodarskih družbah
Statement in accordance with Article
545 of the Companies Act
Banka izjavlja, da skladno z določili 545. člena ZGD ni
bilo nobenega posla, ki bi ga morali opraviti za matično
družbo in na podlagi katerega bi prišlo do oškodovanja
za RBI AG.
The Bank states that in accordance with the provisions of
Article 545 of the Companies Act there was no transaction
that should have been concluded for the parent company
and which would result in detrimental effect for RBI AG.
www.raiffeisen.si
17
Področja poslovanja
Raiffeisen Banke:
Business
areas:
• poslovanje s prebivalstvom
• poslovanje z gospodarskimi družbami
• investicijsko bančništvo
•zakladništvo
•Retail
•Corporate
• Investment Banking
•Treasury
Storitve in dejavnosti
Products and services
•Za prebivalstvo: kratkoročni in dolgoročni krediti,
kratkoročni in dolgoročni depoziti v domači in tujih
valutah, transakcijski računi, čezmejni in mednarodni
plačilni promet, SEPA direktne bremenitve, elektronsko
bančništvo, varčevalni računi in varčevalne knjižice,
debetne kartice ActivaMaestro, klasična in zlata
plačilna kartica ActivaMastercard, kreditna kartica
ActivaMastercard, trženje skladov Raiffeisen Capital
Managementa in BNP Paribas Investment Partners.
Dodatno ponudbo predstavljajo življenjska in
premoženjska zavarovanja in zavarovanja preostanka
dolga kredita.
•Za gospodarske družbe: računi v domači in tujih
valutah, elektronsko bančništvo, E-računi, domači,
čezmejni in mednarodni plačilni promet, direktne
obremenitve SEPA, množična kreditna plačila SEPA,
krediti (kratkoročni in dolgoročni), poslovne kartice
Activa Mastercard in Activa Maestro, garancije,
dokumentarni posli, odkupi terjatev, depoziti, varčevalni
računi in produkti za centralizirano upravljanje sredstev
na poslovnih računih doma in v tujini.
•
Investicijsko bančništvo in zakladništvo:
borzno posredovanje na domačih in tujih trgih,
storitve skrbništva za vrednostne papirje, svetovanje
pri združitvah in prevzemih, investicijsko svetovanje,
trženje skladov različnih družb za upravljanje različnih
struktur portfelja ter trženje strukturiranih proizvodov
(naložbenih certifikatov) Raiffeisen Centrobank, prodaja
zakladniških proizvodov.
18
www.raiffeisen.si
•Retail: short- and long-term loans, short- and long-term
deposits in local and foreign currencies, transaction
accounts, domestic and international payment
transactions, SEPA direct debits, savings accounts,
electronic banking, savings books, annuity savings,
Activa Maestro debit cards, Classic and Gold Activa
Mastercard, Activa Mastercard credit card, trading
of funds of Raiffeisen Capital Management and BNP
Paribas Investment Partners. Furthermore, additional
offer is also life, investment and property insurance,
outstanding loan insurance.
•Corporate: current accounts in local and foreign
currency, electronic banking, E-invoices, domestic/
cross border and international payments, SEPA direct
debits, SEPA mass payments, short and long term loans,
business cards, guarantees, documentary business,
factoring, deposits, savings accounts and cash
management reporting and disbursement products and
services.
•
Investment banking and Treasury: brokerage
in domestic and foreign markets, custody services,
merger and acquisition consulting, investment advice,
marketing of funds of various management companies
with diverse portfolio structures and marketing of
Raiffeisen Centrobank structured products (investment
certificates), trading treasury products.
ANNUAL REPORT 2014
www.raiffeisen.si
19
Organizacijska shema
Predsednik uprave
RBI / HR Advisor
Notranja revizija
Področje zakladništva
in investicijskega
bančništva
Področje prodaje
Sekcija poslovanja z
velikimi komitenti
PE Ljubljana
Sekcija investicijskega
bančništva
Sekcija poslovanja z
malimi, srednjimi
in mikro komitenti
PE Maribor
Sekcija zakladništva
Sekcija poslovanja s
prebivalstvom in
premium bančništvo
PE Koper in
Nova Gorica
Sekcija skrbništva in
korespondenčnega
bančništva
Sekcija upravljanja
produktov
PE Celje
PE Novo mesto
PE Kranj
PE Šoštanj
PE Murska Sobota
20
Področje prava, HR,
Skladnosti in sekretariat
www.raiffeisen.si
ANNUAL REPORT 2014
Član uprave
(CRO)
Področje upravljanja
s tveganji
Področje upravljanja
problematičnih naložb
Sekcija upravljanja s
kreditnimi tveganji
Sekcija izterjave
Član uprave
(COO)
Področje financ in
centralnih operacij
Področje organizacije in
IT retained organizacije
Sekcija računovodstva
Sekcija organizacije,
procesnega, projektnega
managementa in IT
retained organizacije
Sekcija kontrolinga
Sekcija centralne
nabave
in operative
Sekcija plačilnega
prometa in operative
globalnih financ
Sekcija podpore
kreditnega poslovanja
in administracije
www.raiffeisen.si
21
Organizational chart
CEO
RBI / HR Advisor
Internal audit
Treasury and
investment banking
area
Sales area
Large Corporate
section
BU Ljubljana
Investment Banking
section
Small, Middle and
Micro segment section
BU Maribor
Treasury section
Retail and premium
banking section
BU Koper and
Nova Gorica
Custody and
correspondent banking
section
Product Manager section
BU Celje
BU Novo mesto
BU Kranj
BU Šoštanj
BU Murska Sobota
22
Legal, HR, compliance
and secretariat area
www.raiffeisen.si
ANNUAL REPORT 2014
CRO
Risk management
area
Workout area
Credit risk section
Collections section
COO
Finance and central
operations area
Organization and IT
retained organization
area
Controlling section
Organization, process,
project and IT retained
organization section
Payments & Global
operations section
Central procurement and
operations section
Loan support and
administration section
Accounting section
www.raiffeisen.si
23
1992 – 2002 Krekova banka d.d.
1992 – 2002 Krekova banka d.d.
Krekova banka je bila ustanovljena leta 1992. Kot srednje
velika samostojna, vseslovenska in univerzalna banka je
skoraj deset let uspešno in aktivno sodelovala na slovenskem
bančnem trgu. Pri delu se je spopadala s številnimi izzivi
modernega bančništva v mladi državi. Poslovala je uspešno
in dosegla večino ambiciozno postavljenih ciljev, saj je bila
vrsto let najhitreje rastoča slovenska banka in vseskozi
tudi zelo dobičkonosna. Sodelovala je pri kreditiranju
samostojnih podjetnikov in manjših podjetij ter s Skladom
Republike Slovenije za malo gospodarstvo. Krekova
banka je bila vseskozi ustanova, ki je znala prisluhniti
slovenskemu prebivalstvu in je ponujala storitve največjim
slovenskim podjetjem. Uspešno je sodelovala tudi pri
kreditiranju gradnje avtocest v Republiki Sloveniji. Počasi,
a z vztrajnimi in odločnimi koraki se je vzpenjala po lestvici
slovenskega bančništva in se uvrstila na deveto mesto med
slovenskimi bančnimi hišami.
Krekova banka d.d. was established in 1992. As a
medium-sized, independent, Slovenia-wide and universal
bank, it operated successfully and actively in the Slovenian
banking market for almost ten years. During that time, it met
the many challenges of the modern banking industry in our
young country. Thanks to its strong financial performance
the bank managed to reach most of its ambitious goals.
For a number of years it was the fastest growing Slovenian
bank, and highly profitable throughout that period. The
bank provided loans to sole traders and SMEs, and cooperated with the Small Business Development Public Fund
(SBDPF). Krekova banka d.d. always managed to meet the
expectations of retail clients and provide services to the
largest Slovenian companies. It played an important role in
providing loans for motorway construction in the Republic
of Slovenia. The bank gradually established itself in the
Slovenian banking sector and reached ninth place among
Slovenian banks.
2002 – 2007 Raiffeisen Krekova banka
d.d.
2002 – 2007 Raiffeisen Krekova banka
d.d.
Leta 2002 je Krekova banka postala pomemben del ene
največjih evropskih bančnih skupin, saj je v prizadevanjih za
približevanje evropskim integracijam za svojega partnerja
izbrala Raiffeisen Zentralbank Avstrija (RZB). Skupaj z
uglednim neposrednim lastnikom Raiffeisen InternationalBank Holding AG (hčerinska družba RZB in predhodnik
sedanjega lastnika Raiffeisen Bank International AG) je
skrbela, da je ohranjala identiteto vseslovenske, univerzalne
banke. Še naprej je krepila sodelovanje z malimi in srednje
velikimi podjetji ter podjetniki posamezniki. Prizadevala
si je za poglobljene odnose tudi z velikimi slovenskimi
podjetji in multinacionalkami s sedežem v Sloveniji. V
zadnjih letih je posebno pozornost posvečala poslovanju
s prebivalstvom. Poleg številnih poslovnih interesov je
obe banki povezovala ista ideja, na kateri temeljita njuni
poslanstvi. Kot Janez Evangelist Krek je bil Friedrich Wilhelm
Raiffeisen ustanovitelj prvih hranilnic in zagovornik ideje o
vzajemni pomoči, ki zagotavlja varnost in stabilnost. Ob
nespremenjenih vrednotah smo zagotavljali kakovostno
ponudbo storitev in razvijali oseben odnos s strankami.
In 2002 Krekova banka d.d. became an important part
of one of the largest European banking groups, choosing
as its partner Austrian Raiffeisen Zentralbank Österreich
AG (RZB) on its way to European integration. Together
with the reputable direct owner, Raiffeisen InternationalBank Holding AG (subsidiary of RZB and predecessor of
current owner Raiffeisen Bank International AG), we did
our utmost to ensure that our Bank retained its position as
a Slovenia-wide universal bank. We continued to bolster
our co-operation with small and medium-sized companies
and sole traders. We also aimed to further expand business
with large Slovenian corporations and multinationals
based in Slovenia. In recent years, we have paid special
attention to retail banking. In addition to the many common
interests, both banks also share the same idea underlying
their missions. Similarly to Janez Evangelist Krek, Friedrich
Wilhelm Raiffeisen founded the first savings banks and
advocated the idea of mutual aid to ensure security
and stability. With these values remaining the same, we
continued to provide high quality services and developed
personal relationships with our customers.
Od 2007 – 2014 Raiffeisen Banka d.d.
2007 – 2014 Raiffeisen Banka d.d.
Uprava banke in nadzorni svet sta se v letu 2007 odločila,
da je povezava med skupino Raiffeisen in Krekovo banko
že tako močna, da se lahko ime banke v Sloveniji poenoti
s celotno skupino. Dne 3. septembra 2007 je ob peti
obletnici združitve s skupino Raiffeisen ime skrajšala v
In 2007, the bank's Management Board and Supervisory
Board decided that the ties between the Raiffeisen Group
and Krekova banka d.d. were strong enough to harmonise
the name of the bank in Slovenia with that of the Group.
On 3 September 2007, marking the fifth anniversary of
the affiliation with the Raiffeisen Group, the name was
shortened to Raiffeisen Banka d.d.
24
www.raiffeisen.si
ANNUAL REPORT 2014
MURSKA SOBOTA
MARIBOR
ŠOŠTANJ
PTUJ
KRANJ
CELJE
LJUBLJANA
NOVA GORICA
NOVO MESTO
KOPER
Logotip
Logotype
Okrasni zatrep je del blagovne znamke, ki ga uporabljajo
skoraj vse družbe v skupini Raiffeisen Banking Group in
RZB v srednji in vzhodni Evropi. Predstavlja dve prekrižani
stilizirani konjski glavi, ki sta pritrjeni na zatrep hiše. Po
evropskem ljudskem izročilu je to simbol zaščite: okrasni
zatrep na strehi naj bi hišo in njene prebivalce varoval pred
zunanjimi nevarnostmi in odganjal zlo. Simbolizira zaščito
in varnost, ki so ju deležne članice skupine Raiffeisen pri
svojem neodvisnem sodelovanju. Okrasni zatrep je danes
ena najbolj znanih avstrijskih blagovnih znamk, prav tako
pa je prepoznavna blagovna znamka v srednji in vzhodni
Evropi.
The gable cross is part of the trademark used by almost
every company in the Raiffeisen Banking Group and RZB
Group in CEE. It represents two stylized horse’s heads,
crossed and attached to the gable of a house. It is a symbol
of protection rooted in old European folk tradition: a gable
cross on the roof was believed to protect the house and
its occupants from outside dangers and to ward off evil.
It symbolizes the protection and security that the members
of the Raiffeisen banks enjoy through their self-determined
collaboration. Today, the gable cross is one of Austria’s
best-known trademarks and a well-recognized brand in CEE
www.raiffeisen.si
25
Upravljanje banke
Corporate governance
Premišljen sistem upravljanja banke prispeva k učinkovitejši
komunikaciji z delničarji, zaposlenimi in drugimi deležniki
ter tako povečuje njihovo zaupanje v naše poslovanje.
Upravljanje banke in njenih podružnic temelji na zakonskih
določilih in internih predpisih ter uveljavljeni dobri poslovni
praksi. Družbo vodi uprava, njeno delovanje pa nadzoruje
nadzorni svet.
Good corporate governance practices ensure effective
communication with shareholders, employees and other
stakeholders, further boosting their confidence in our work.
The management of the Bank and its branches is based
on legislation, internal rules and established good business
practices.
The Bank is run by a Management Board whose performance
is controlled by the Supervisory Board.
Skupščina delničarjev
Skladno z Zakonom o gospodarskih družbah je skupščina
delničarjev organ družbe, v katerem delničarji uresničujejo
svoje pravice v zadevah banke. Sklicevanje skupščine je
urejeno s statutom družbe v skladu z veljavno zakonodajo.
Skupščino delničarjev skliče uprava praviloma enkrat na
leto. Udeležijo se je lahko vsi delničarji, ki najpozneje tri
dni pred skupščino najavijo udeležbo, in pooblaščenci ali
zastopniki delničarjev, ki zanje uresničujejo glasovalno
pravico. Sklic skupščine je v vseslovenskem dnevniku
objavljen najmanj 30 dni pred zasedanjem.
Najpomembnejše zadeve, o katerih odločajo delničarji
na redni letni skupščini, so uporaba bilančnega dobička,
razrešnica upravi in nadzornemu svetu ter imenovanje
revizorja.
Nadzorni svet
Način dela, sklicevanje sej in druge zadeve, ki so
pomembne za delo nadzornega sveta Raiffeisen Banke, so
določeni v statutu družbe in poslovniku o delu nadzornega
sveta. Nadzorni svet Raiffeisen Banke ima tri člane, ki
jih izvoli skupščina. Skladno z Zakonom o gospodarskih
družbah predsednik nadzornega sveta pripravi poročilo, v
katerem podrobneje opiše osrednje dejavnosti in delovanje
nadzornega sveta za preteklo poslovno leto.
Člani nadzornega sveta so izvoljeni za štiri leta in so
po preteku te dobe lahko vnovič izvoljeni. V skladu s
poslovnikom o delu nadzornega sveta se mora nadzorni
svet sestati najmanj štirikrat letno.
Uprava
Raiffeisen Banko vodi uprava. Sestavljata jo predsednik
uprave in član, ki ju imenuje nadzorni svet. Uprava je
imenovana za največ pet let z možnostjo neomejenega
vnovičnega imenovanja. Število članov uprave ter njihova
delovna področja in pooblastila na predlog predsednika
uprave določi nadzorni svet s poslovnikom uprave. Uprava
vodi družbo v dobro družbe, samostojno in na lastno
odgovornost.
Revizija
Osrednji namen zunanje in notranje revizije je čim
bolj zmanjšati tveganja, ki se pojavljajo pri pripravi
računovodskih informacij. Za zagotavljanje kakovostnih
računovodskih informacij, ki so temelj za odgovorno
sprejemanje pomembnih poslovnih odločitev, je odgovorna
uprava.
26
www.raiffeisen.si
The General Meeting of Shareholders
In accordance with the Companies Act, the General
Meeting of Shareholders is a body of the company at
which shareholders exercise their rights concerning Bank
matters. The Articles of Association regulate the convening
of the General Meeting in compliance with the applicable
legislation. The General Meeting is normally convened
annually by the Bank's management. It may be attended
by all shareholders who confirm their attendance no later
than three days prior to the date of the meeting, as well
as by authorised representatives or proxies exercising
the shareholders' voting rights. The notice convening the
General Meeting is published in a Slovenian national daily
newspaper at least 30 days prior to the scheduled date of
the meeting.
The most important decisions adopted by shareholders at the
regular Annual General Meeting concern the distribution of
accumulated profit, a discussion of the reports and accounts
of the Management Board and Supervisory Board and the
auditor's appointment.
Supervisory Board
The Bank’s Articles of Association and the Rules of
Procedure of the Supervisory Board set out the working
methods, convening of meetings and other matters essential
to the work of RB's Supervisory Board. The Supervisory
Board consists of five members elected at the General
Meeting. Pursuant to the Companies Act, the Chairman of
the Supervisory Board drafts a report specifying in detail
the Supervisory Board's main activities and work in the
previous financial year.
Members of the Supervisory Board are elected for a fouryear term and after the expiry of this period they may be
re-elected. The Rules of Procedure of the Supervisory Board
prescribe at least four meetings annually.
Management Board
Raiffeisen Banka d.d. is run by a Management Board
which consists of the President and members of the Board
appointed by the Supervisory Board. The Management
Board is appointed for a maximum five-year period with the
possibility of unlimited re-election. The Supervisory Board
defines, in accordance with the Rules of Procedure, the
number of board members and their areas of responsibility
following proposals of the President of the Board. The Board
runs the Bank for the benefit of the Bank, independently and
on their own responsibility.
ANNUAL REPORT 2014
Notranja revizija
Služba za notranjo revizijo zagotavlja neodvisno in
nepristransko svetovanje, namenjeno povečevanju koristi
in izboljševanju delovanja banke. Cilj delovanja službe
je pomagati upravi in drugim vodstvom na vseh ravneh k
boljšemu upravljanju, dvigu kakovosti, večji gospodarnosti
in učinkovitemu poslovanju v skladu s sprejeto strategijo,
poslovno politiko ter poslovnimi in finančnimi načrti. Te cilje
pomaga uresničiti s spodbujanjem premišljenega, urejenega
načina vrednotenja in izboljševanja uspešnosti postopkov
ravnanja s tveganjem ter njegovega obvladovanja in
upravljanja.
Zunanja revizija
Zunanja revizija, ki jo opravlja pooblaščena revizijska
družba, poleg redne letne revizije računovodskih izkazov
zagotavlja posredovanje strokovnih opozoril za izboljšanje
sistema notranjega nadzora in za obvladovanje tveganja
vseh vrst. Z namenom zagotavljanja popolne neodvisnosti,
banka pri revidiranju računovodskih izkazov in letnih
poročil sodeluje z revizorsko hišo Deloitte revizija d.o.o.
Ljubljana.
Audit
The external and internal audit is chiefly aimed at minimising
risks relating to the drafting of financial information.
Quality financial information, which is vital for responsible
corporate decision-making, is the responsibility of the
Management Board.
Internal Audit
Internal Audit provides independent and non-biased
counselling aimed at increasing benefits and improving
the Bank's operations. Its main objective is support for
senior management and other managers at all levels in
order to improve corporate governance, raise quality, and
improve the efficiency and effectiveness of operations in
accordance with adopted strategies, business policies,
and business and financial plans. It is intended to help
meet these objectives by promoting careful and regulated
methods of evaluating and improving the performance of
risk procedures, mitigation and management.
External Audit
The external audit is performed by an authorised audit
company which draws up audit reports on regular annual
financial statements and provides guidelines for improving
the internal audit and risk management. In order to ensure
total independence, the Bank collaborates with the Deloitte
revizija d.o.o. auditing firm when for auditing financial
statements and annual reports.
www.raiffeisen.si
27
Raiffeisen Banka v letu
2014
Raiffeisen Banka
in 2014
Februar
February
Paradni sklad družbe za upravljanje Raiffeisen Capital
Management Raiffeisen-Osteuropa-Aktien je februarja
praznoval dvajset let uspešnega delovanja.
In February, the Raiffeisen-Osteuropa-Aktien flagship
investment fund of Raiffeisen Capital Management
celebrated 20 years of successful performance.
Družba za upravljanje Raiffeisen Capital Management
je februarja v Sloveniji registrirala tri t. i. jumbosklade ali
velike sklade skladov, ki spadajo med najpomembnejše
temeljne investicijske sklade družbe.
In Slovenia, the funds management company Raiffeisen
Capital Management registered three global funds
belonging to one of its most important and fundamental
investment funds.
April
April
Svoja vrata je odprla prenovljena poslovalnica Raiffeisen
Banke na Prešernovi ulici 23 v Celju.
A renovated branch office of Raiffeisen Banka opened its
doors on Prešernova ulica 23 in Celje.
Strankam smo v okviru oglaševalske kampanje ponudili
gotovinski kredit z ugodno obrestno mero in pol nižjimi
stroški odobritve.
Within an advertising campaign, customers were offered a
cash loan at a favourable interest rate and lower approval
costs by 50%.
Maj
May
Upravi Raiffeisen Banke se je pridružil tretji član uprave dr.
Martin Stotter, odgovoren za področje upravljanja tveganj.
Dr Martin Stotter joined the Management Board of Raiffeisen
Banka as its third member in charge of risk management.
Odprli smo prenovljeno in razširjeno poslovalnico Raiffeisen
Banke na Zagrebški cesti 76 v Mariboru.
A renovated and expanded branch office of Raiffeisen
Banka was opened on Zagrebška cesta 76 in Maribor.
Z Zvezo bank smo sklenili sodelovanje pri kreditnem
posredništvu za trženje hipotekarnih kreditov fizičnim
osebam.
A cooperation agreement in credit intermediation was
concluded with the Zveza bank to sell retail mortgage loans.
Avgust
In cooperation with the Basketball Federation of Slovenia,
the advertising campaign Zmagovalnih pet v en paket (The
Winning Five in One Package) was carried out.
V sodelovanju s Košarkarsko zvezo Slovenije smo pripravili
oglaševalsko akcijo Zmagovalnih pet v en paket.
November
Našim strankam smo ponudili opravljanje bančnih storitev
s pametnim telefonom ali tabličnim računalnikom – mobilno
banko Raiffeisen Touch.
28
www.raiffeisen.si
August
November
The mobile banking application Raiffeisen Touch was
launched for the performance of banking services on a
smart phone or a tablet.
ANNUAL REPORT 2014
Dogodki po datumu bilance
Events after the balance sheet date
Februar 2015
February 2015
Obvestilo o nameravani prodaji Raiffeisen Banke
d.d.
V ponedeljek, 9. februarja, je naša matična družba
Raiffeisen Bank International (RBI) objavila svoje
nerevidirane predhodne rezultate skupaj z načrtovanimi
ukrepi za krepitev kapitala skupine RBI. Prihajajoče
bistveno višje kapitalske zahteve ob slabših gospodarskih
napovedih v številnih delih Evrope so pripeljale do
potrebe po prilagoditvi strategije matične družbe. Eden
pomembnejših ukrepov v tem kontekstu je tudi nameravana
prodaja slovenske Raiffeisen Banke.
Notice on the intended sale of Raiffeisen Banka
d.d.
On Monday, 9 February 2014, the parent company
Raiffeisen Bank International (RBI) published its unaudited
preliminary results, including the measures planned to
increase the capital of the RBI Group. Due to the coming
significantly higher capital requirements and a deteriorating
economic outlook for many European countries, the parent
company needed to adjust its strategy. One of the important
measures to achieve this is the intended sale of the Slovene
Raiffeisen Banka.
www.raiffeisen.si
29
Zaposleni
Employees
Kadrovska politika
Human resource policy
Pod ravnanjem z zaposlenimi razumemo različne
kadrovske postopke, orodja in procese, s katerimi se
strokovno in sistematično ukvarjamo z zaposlenimi zato,
da bodo kar najbolj uspešno in učinkovito uporabljali
svoje znanje, sposobnosti, veščine in osebnostne lastnosti
in tako omogočili največjo dodano vrednost in ustvarili
konkurenčno prednost.
Employee management involves various recruitment
procedures, tools and processes whereby employees are
professionally and systematically managed so that they
are able to use their knowledge, competences, skills and
personal traits as successfully and efficiently as possible,
thereby enabling the highest degree of added value and
creating competitive advantage.
Kadrovska politika je v svojem poslanstvu prepletena z
vsemi poslovnimi funkcijami v banki, njenimi strateškimi
usmeritvami in cilji. Temeljna izhodišča so v viziji, poslanstvu
in vrednotah Raiffeisen Banke: osredotočamo se na eni
strani na naše stranke in delničarje, pri čemer dosledno
upoštevamo etična načela, na drugi strani pa je naša
menedžerska vrednota usmerjena k zaposlenim: vodimo
in motiviramo jih tako, da jim omogočamo stalen razvoj
in jih pooblaščamo za vedno samostojnejše in zahtevnejše
delo. Zaposlene vseskozi spodbujamo k podjetniškemu
načinu razmišljanja in samoiniciativnosti. Nepogrešljivi
so strokovni standardi, spremenljivost in etične vrednote.
Negujemo lojalnost, zadovoljstvo in poklicni razvoj
zaposlenih, timsko delo razumemo kot osnovo za uspešno
sodelovanje. Da lahko udejanjamo navedeno, vseskozi
vlagamo v strokovni in osebnostni razvoj zaposlenih in jim
zagotavljamo enake možnosti glede na njihove sposobnosti
in njihovo uspešnost.
Through its mission, the HR policy is interconnected with all
the business activities of the Bank, its strategic guidelines
and objectives. The fundamental premises derive from the
vision, mission and values of Raiffeisen Banka: focus on
customers and shareholders on the one hand, whereby
ethical principles are consistently observed, and focus on
the employees on the other hand – to manage and motivate
them so as to ensure their constant development, thus being
able to independently perform increasingly more complex
tasks. The employees are continually encouraged to take
an entrepreneurial attitude and initiative. Professional
standards, flexibility and ethical values are indispensable.
Employee loyalty, satisfaction and career development are
nurtured, while team work constitutes the basis for successful
cooperation. Therefore, the Bank constantly invests in
professional and personal growth of its employees,
ensuring them equal opportunities based on their abilities
and performance.
Banka se je pridružila raziskavi o zadovoljstvu zaposlenih,
ki je potekala med zaposlenimi družbe Raiffeisen Bank
International. Namen raziskave je bil prejeti mnenje o
zadovoljstvu glede dela, delovnih pogojev, odnosov,
plačila, razvoja in kakovosti življenja. Pri pregledu
rezultatov celotne banke smo ugotovili, da moramo naše
prednosti razvijati naprej in da se moramo na nekaterih
področjih še izboljšati.
The Bank took part in an employee satisfaction survey carried
out among the employees of Raiffeisen Bank International.
Its aim was to obtain an opinion on satisfaction with work,
working conditions, relationships, remuneration, growth
and quality of life. In reviewing the results of the entire
Bank, it was found that our advantages need to be further
developed while some areas will have to be improved.
Kot imetniki osnovnega certifikata Družini prijazno podjetje
smo v letu 2014 uspešno izvedli navedene ukrepe in
prejeli polni certifikat Družini prijazno podjetje. Za otroke
zaposlenih smo v mesecu decembru pripravili božičkovanje.
As a holder of the basic Family Friendly Enterprise certificate,
the Bank implemented the relevant measures in 2014, thus
receiving the full Family Friendly Enterprise certificate. In
December, a Christmas gathering was organised for the
children of the Bank's employees.
Kadrovska struktura
Employee structure
Ob koncu leta 2014 je bilo v Raiffeisen Banki 232
zaposlenih. Število zaposlenih se je v primerjavi z letom
2013 zmanjšalo za 24.
At the end of 2014 the Raiffeisen Banka had 232
employees. Compared to 2013, the number of employees
decreased by 24 employees.
30
www.raiffeisen.si
ANNUAL REPORT 2014
390
390
360
360
330
330
300
300
270
270
240
240
210
210
180
180
150
150
120
120
90
90
60
60
30
30
0
0
2008
2009
2010
2011
2012
2013
2014
Število zaposlenih
60 % vseh zaposlenih v banki ima VI. ali višjo stopnjo
izobrazbe, med njimi je 12 magistrov in en doktor pravne
znanosti.
Med zaposlenimi v Raiffeisen Banki je bilo na dan 31. 12.
2014 156 žensk (67 %) in 76 moških (33 %). Povprečna
starost v letu 2014 je bila 41 let, kar kaže dinamičnost
banke in to, da je med zaposlenimi veliko mladih staršev.
Usposabljanje, izobraževanje in razvoj
zaposlenih
V Raiffeisen Banki se zavedamo, da sta izobrazba in
strokovna usposobljenost zaposlenih ključni za uspešno in
kakovostno delo ter konkurenčno prednost, zato nenehno
skrbimo za njihov razvoj ter omogočamo in spodbujamo
njihovo izobraževanje in usposabljanje v banki in zunaj
nje. Poleg osebnostnih izobraževanj in drugih funkcionalnih
usposabljanj so zaposleni nadgrajevali strokovno znanje
na različnih seminarjih, jezikovnih tečajih in delavnicah,
doma in v tujini, tudi v obliki e-izobraževanj. V povprečju
se je vsak zaposleni izobraževal 30 ur.
Nagrajevanje
V banki imamo transparenten sistem nagrajevanja,
postavljen na primerni osnovi in nadgrajen z variabilnimi
plačili, katerih temeljni namen je nagraditi uspešne. Vsi
zaposleni so vključeni v proces »performance management«
– proces uresničevanja individualnih ciljev in skupinskega
cilja banke, pri čemer sta pomembna rezultat in način,
kako smo ta rezultat dosegli. Zato sta v oceno uspešnosti
posameznika vključena doseganje ciljev ter način dela
in vedenja, izražena s kompetencami posameznega
sodelavca.
Na letnih pogovorih, ki jih izvajamo vsako leto v mesecu
februarju in marcu, zaposleni in njegov vodja ocenita
rezultate preteklega obdobja, postavita cilje za tekoče
leto in se pogovorita o nadaljnjem razvoju zaposlenega in
njegovih možnostih napredovanja.
2008
2009
2010
2011
2012
2013
2014
Number of employees
60% of the Bank's employees have university or higher
education, of which twelve have a master's degree and
one PhD in Law.
As at 31 December 2014, Raiffeisen Banka employed 156
women (67%) and 76 men (33%). Their average age in
2014 was 41 years, which shows a dynamic character of
the Bank and points to the fact that there are many young
parents among the employees.
Employee training, education and
development
Raiffeisen Banka is aware that education and professional
qualifications of its employees are key to successful and
quality work and competitive advantage. To this end, the
Bank continually cares for their development and encourages
them to take part in in-house and external training and
education. In addition to individual education and other
specific training, employees upgraded their professional
knowledge at various seminars, language courses and
workshops held at home and abroad, including in the form
of e-learning. On average, every employee received 30
hours of training.
Rewarding
Raiffeisen Banka has a transparent reward system set up on
an adequate basis and upgraded with variable pay aimed
at rewarding top performers. All the employees are included
in the performance management process – a process of
realising both the goals of individuals and of the Bank,
whereby the way of achieving the result is as important
as the result itself. Therefore, the attainment of goals and
the manner of work and behaviour expressed through the
competences of individual employees are included in their
performance appraisal.
In the course of annual interviews held in February and
March every year, the employees and their superiors assess
the results of previous years, set the goals for the current
year and discuss further development and possibilities of
promotion for the employees.
www.raiffeisen.si
31
Poslovno poročilo
Raiffeisen Banke
Raiffeisen Bank
business report
Upravljanje s tveganji
Risk Management
Okolje
The environment
V letu 2014 se je banka pri svojem poslovanju in upravljanju
tveganj srečevala predvsem z izzivi, ki so bili posledica
bistveno spremenjenega okolja, zaznamovanega s splošno
gospodarsko krizo. Okolje je ostalo tvegano, izjemno
pomembna pa sta bila tudi portfeljsko upravljanje, predvsem
z vidika izpostavljenosti nekaterim segmentom, kot so npr.
gradbeništvo in finančni holdingi, in obvladovanje tveganja
koncentracije.
In 2014, the Bank faced challenges in its business
operations and risk management, arising from significant
changes in the environment due to the general economic
crisis. The environment stayed uncertain, strengthening the
importance of portfolio management, particularly in terms
of exposure to certain segments such as the construction
sector and financial holding companies, and concentration
risk management.
Organizacijski ustroj
Organisational structure
Oddelek upravljanja s tveganji je v letu 2014 zaradi
optimizacije procesov in učinkovitejšega
upravljanja
portfelja problematičnih naložb nadgradil organizacijsko
strukturo ter sekcijo Upravljanja s problematičnimi naložbami
ločil od področja Upravljanja s tveganji in jo uvrstil kot
samostojno organizacijsko enoto, odgovorno neposredno
upravi banke. Hkrati s tem korakom je organizacijsko enoto
razdelil na dva dela, t.i. EWO (Early Workout) ali zgodnjo
izterjavo in t.i. LWO (Late Workout) ali pozno izterjavo.
Ekipa sodelavcev za upravljanje prestrukturiranj in t. i.
problematičnih naložb se je dodatno okrepila s strokovnjaki
za posamezna področja in podporno funkcijo. Prav tako je
bilo okrepljeno upravljanje slabih posojil za fizične osebe
(poslovanje s prebivalstvom), pri čemer je bil oddelek za
izterjave integriran v področje za upravljanje tveganj (Risk
Board Area), vzpostavljanje nove izterjave pa poteka v
sklopu projekta.
In order to achieve process optimisation and more
efficient non-performing loan portfolio (NPL) management,
in 2014 the Risk Management Department upgraded
its organisational structure by separating the Workout
Department from the Risk Management Department and
making it an independent organisational unit directly
accountable to the Bank's Management Board. In parallel,
the Workout Department was divided into two sections:
Early Workout and Late Workout. The team of employees
involved in loan restructuring and NPL management was
additionally strengthened with specialists in individual fields
and a support function. Also, for the retail segment the NPL
management was further strengthened. In this respect the
collection section was integrated into the risk board area
and a new collection set up is handled via a project.
Pomembnejše spremembe in poudarki
pri obvladovanju tveganj
As the environment showed that both close monitoring of
customers and the earliest possible identification of signs
of customers' deteriorated solvency or credit quality are of
key significance requiring appropriate measures, the Bank
further enhanced monitoring through the early warning
system (EWS) for credit risk identification. It was introduced
in 2010 and enables prompt identification of any
deterioration in customer performance, a swift and efficient
response of the Bank, and definition and implementation
of appropriate risk management measures. The EWS
contributes to adequate and, most of all, prompt strategy,
use of appropriate tools and action plans, which enable
companies to survive and maintain a long-term business
relationship with the Bank.
Ker je okolje pokazalo, da je budno spremljanje komitentov
ključnega pomena in je hkrati treba pri komitentu čim prej
identificirati znake poslabšane plačilne sposobnosti oziroma
kreditne kakovosti ter ukrepati, je banka še naprej krepila
spremljavo prek sistema zgodnjega prepoznavanja kreditnih
tveganj, t. i. EWS. Uvedli smo ga leta 2010 in omogoča
nam pravočasno identifikacijo poslabšanj v poslovanju
posameznega komitenta, hiter, učinkovit odziv banke in
definiranje ter uresničevanje ukrepov za obvladovanje
tveganj, ki iz tega izhajajo. EWS prispeva k ustrezni in
predvsem pravočasni strategiji, uporabi primernih orodij
in načrtov za aktivnosti, s katerimi podjetjem omogočamo
preživetje in ohranitev dolgoročnega poslovnega odnosa
z nami.
Banka je v letu 2014 izboljšala in nadgradila modele za
določanje bonitetne ocene segmenta strank na področju
pravnih in fizičnih oseb, s katerim natančneje določamo
stopnjo tveganosti stranke.
Ob nenehnem prizadevanju za povečanje učinkovitosti
32
www.raiffeisen.si
Significant changes and highlights in
risk management
In 2014, the Bank improved and upgraded its credit rating
determination model for corporate and retail customer
segments in order to more precisely determine a customer's
risk level.
In its efforts to increase process efficiency, the Bank
continued to redesign the processes and upgrade the
corporate loan approval software.
ANNUAL REPORT 2014
procesov smo nadaljevali prenovo procesov in nadgradnjo
aplikativne podpore za odobravanje kreditnih vlog pravnim
osebam.
Ker je kriza odprla tudi nekatere dimenzije, ki so povezane
z zavarovanji in njihovo tržno oziroma pošteno vrednostjo,
je banka v letu 2014 nadaljevala spremembe aktivnejšega
upravljanja zavarovanj in njihovega vrednotenja. Tako
je bila že leta 2011 v Oddelku upravljanja s tveganji
oblikovana enota za upravljanje zavarovanj. Banka je z
aktivnim upravljanjem zavarovanj v preteklosti izboljšala
učinkovitost poplačil, zajela dodatne oblike zavarovanja,
izboljšala urejenost instrumentov zavarovanja in
optimizirala potrebe po kapitalu in slabitvah. Izvedla je tudi
redno skupinsko prevrednotenje stanovanjskih nepremičnin.
ICAAP in integralno upravljanje s
tveganji
Leto 2014 je ponovno potrdilo nujnost in ustreznost t. i.
integralnega upravljanja tveganj oziroma celovitega
pogleda na tveganja in njihovo sovplivanje. Banka je
v okviru ICAAP za potrebe prvega stebra nadaljevala
uporabo standardiziranega pristopa, ki mu je v odvisnosti
od materialnosti tveganj dodala kapitalsko potrebo na
osnovi metode dodajanja.
Na osnovi postavljenih ciljev in preteklih pozitivnih izkušenj
pri uporabi točkovnih modelov je banka nadaljevala
uporabo, razvijanje in implementacijo tovrstnega
ugotavljanja in upravljanja tveganj za potrebe odobravanja
in uresničevanja negativne selekcije in je tako identificirala
tveganja za potrebe odločanja.
Prav tako je v okviru ICAAP redno spremljala kapital in
upravljanje kapitalske ustreznosti.
Obvladovanje kreditnih tveganj
Banka upravlja kreditna tveganja na ravni transakcij in na
ravni portfelja. Na ravni transakcij je cilj upravljanja tveganj
ustvarjanje vrednosti z optimizacijo posameznih transakcij,
ob tem pa uporabljamo primerne modele upravljanja
tveganj in določanja cene. Pri tem se osredotočimo le na
posamezne stranke, na ravni portfelja pa upoštevamo
vse dejavnike tveganj, kot je npr. koncentracija, zato da
bi optimizirali in ohranili obstoječo raven donosnosti
portfelja.
Banka ocenjuje kreditno sposobnost na podlagi notranjih
bonitetnih sistemov za vse vrste dolžnikov. Izpostavljenost
do posameznih strank omejuje z uporabo t. i. internih limitov
in s spremljanjem gibanja portfelja (analiza koncentracije).
Kreditna tveganja malih dolžnikov obvladujemo na
portfeljski osnovi, in sicer po posameznih produktih, tako
da spremljamo relevantne kazalnike gibanja portfelja.
Tržno tveganje
1.) Tveganje spremembe tržnih cen
Posledica tržnih tveganj, ki pomenijo tveganje izgube
As certain dimensions were revealed by the crisis
concerning collateral and its market or fair value, the Bank
continued to introduce changes throughout 2014 regarding
improved collateral management and valuation. Already in
2011, a collateral management unit was set up within the
Risk Management Department. Through active collateral
management in the past, the Bank improved repayment
efficiency, included other types of collateral, improved
control of loan security instruments and optimised capital
and impairment needs. The Bank also carried out regular
collective revaluation of residential property.
ICAAP and integrated risk management
The year 2014 again proved that integrated risk
management, i.e. an integrated approach to risks, and a
comprehensive overview of risks and their interaction are
essential and appropriate. Under the ICAAP, in accordance
with Pillar 1 requirements, the Bank continued to use the
standardised approach, to which it added the additional
capital that needed to be raised depending on materiality
of risks, by adopting a building block approach.
In line with the set objectives and previous positive
experience in the use of IRB models, the Bank continued
to apply, develop and implement this method of identifying
and managing risks for approval procedures and negative
selection, thereby identifying risks that influence the
decision-making process.
Moreover, under the ICAAP, the Bank regularly monitored
capital and capital adequacy management.
Credit risk management
The Bank manages credit risk at the transaction and
portfolio levels. Credit risk management at the transaction
level pursues the goal of generating value through the
optimisation of individual transactions by using adequate
risk management and pricing models. It only focuses on
individual customers, whereas at the portfolio level it takes
into account all risk factors, such as concentration, so as
to optimise and maintain the existing portfolio profitability
level.
Creditworthiness is assessed on the basis of internal credit
rating systems for all types of debtors. The Bank limits its
exposure to particular customers by using internal limits and
monitoring portfolio movement (concentration analysis).
Small debtor credit risk management is performed on the
portfolio basis by individual products and monitoring the
relevant portfolio movement indicators.
Market risk
1. Risk of market price changes
Market risks refer to the possibility of loss due to
unexpected negative changes in market prices, which can
result in a reduced value of the Bank's assets. Therefore,
a comprehensive system is used to monitor and assess
market risks, which allows effective control of overdrafts
www.raiffeisen.si
33
zaradi nepričakovanih negativnih sprememb v tržnih
cenah, je lahko zmanjšanje vrednosti sredstev banke. Zato
za spremljanje in ocenjevanje tržnih tveganj uporabljamo
celovit sistem, ki omogoča učinkovit nadzor nad limiti in
pozicijami ter zagotavlja dosledno poročanje zunanjim in
notranjim uporabnikom.
Kapitalske zahteve za tržno tveganje v trgovalni knjigi
banka računa v skladu s sklepom o izračunu kapitalske
zahteve za tržna tveganja za banke in hranilnice. Prav tako
ta pristop uporablja za ocenjevanje notranjega kapitala
pri izračunu interne ocene kapitalskih potreb v trgovalni
in bančni knjigi. V sklopu procesa ocenjevanja notranjega
kapitala banka redno izračunava tudi vpliv izjemnih
situacij (stresni test) na rezultat banke, vključno s paralelnim
premikom krivulje donosa za 200 bazičnih točk.
Za zmanjševanje tržnega tveganja banka uporablja t.
i. naravno oziroma ekonomsko varovanje, kar pomeni,
da z uporabo valutnih in obrestnih izvedenih finančnih
instrumentov sproti zapira odprte pozicije, ki bi se lahko
izrazile kot povečanje obrestnega ali valutnega tveganja.
2.) Valutno tveganje
Banka obvladuje valutno tveganje, ki pomeni tveganje
vpliva spremembe tečaja valute na dohodek banke iz
naslova neusklajenosti bilančnih postavk v tuji valuti, prek
poročil, ki jih pripravlja skupina za obvladovanje valutnega
tveganja.
Dnevno spremljamo odprte pozicije po posameznih valutah
in izdelujemo periodična poročila o bilančni izpostavljenosti
in doseganju limitov po posameznih valutah. Banka po
usmeritvah skupine za obvladovanje valutnega tveganja
skrbi za sprotno zapiranje oziroma vzdrževanje zaprtih
pozicij pri sredstvih in virih sredstev.
3.) Obrestno tveganje
Posebno pozornost posvečamo obrestnemu tveganju, saj
v okviru trgovalne funkcije prevzemamo tudi tveganje,
ki izhaja iz aktivnosti trgovanja z obrestno občutljivimi
produkti, in vpliv spremembe obrestne mere na vse
netrgovalne obrestno občutljive postavke, torej vse obrestno
občutljive posle, ki se uvrščajo v bančno knjigo. Pri tem z
metodo vrednosti bazične točke (basis point value) merimo
in omejujemo potencialno izgubo zaradi neugodnih
sprememb obrestnih mer.
Operativno tveganje
Pri operativnih tveganjih banka deluje skladno z
zahtevami Banke Slovenije po standardiziranem pristopu
za operativna tveganja, kar pomeni, da so procesi in
metodologije pri obvladovanju operativnih tveganj zajeti v
vsakdanje poslovanje.
Postopki za zbiranje podatkov o izgubah pri realizaciji
operativnih tveganj in redno poročanje o škodnih dogodkih
se izvajajo na področju upravljanja tveganj. Banka pri
tem uporablja lastno aplikacijo, ki omogoča natančno
poročanje o vseh vrstah incidentov (zlorabe, incidenti
informacijske tehnologije, fizično varovanje, preprečevanje
pranja denarja in financiranja terorizma, pravni nadzor
in drugo) in spremljanje nadaljnjih aktivnosti. Banka za
34
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and positions and ensures prompt reporting to external and
internal users.
The capital requirements for market risk in the trading
book are calculated in accordance with the Decision on
Calculating the Capital Adequacy of Banks and Savings
Banks. The same approach is used in the internal capital
assessment process in the calculation of internal capital
assessment needs in the trading and banking books. As
part of the internal capital assessment process, the Bank
regularly conducts stress tests, including the parallel shift in
the yield curve by 200 basis points.
To reduce market risk, natural or economic protection is
used, which means that those open items are closed which
could be expressed as increased interest rate or foreign
exchange risk by using foreign exchange and interest
derivatives.
2. Foreign exchange risk
The Bank manages the foreign exchange risk which
represents the risk of an impact of an exchange rate on the
Bank's income in respect of a balance mismatch in foreign
currency via reports prepared by the Group for foreign
exchange risk management.
Open items are monitored on a daily basis according to
individual currencies and periodic reports are drawn up on
balance sheet exposure and reaching limits by individual
currencies. With regard to the guidelines of the Group on
exchange rate risk management, the Bank ensures prompt
closure and maintenance of closed items at assets and
liabilities.
3. Interest rate risk
Special attention is paid to the interest rate risk as under its
trading function the Bank also takes on the risk arising from
trading in interest-sensitive products and the impact of the
change in interest rate on all non-traded interest-sensitive
items, i.e. all interest-sensitive transactions classified in
the banking book. By means of basis point value, the
Bank measures and limits a potential loss arising from
unfavourable changes in interest rates.
Operational risk
With respect to operational risks, the Bank operated in
conformity with the requirements of the Bank of Slovenia
as regards the standardised approach to operational risks,
meaning that it included the processes and methodologies of
operational risk management into its day-to-day operations.
The collection procedures of data on losses arising from the
realisation of operational risks and regular reporting on loss
events are performed by the Risk Management Department.
The Bank uses its own application that enables accurate
reporting on all types of incidents (abuse, IT incidents,
physical protection, prevention of money laundering and
terrorist financing, legal supervision and other incidents)
and monitoring of further activities. In addition, throughout
the entire RBI Group an online application is used for
reporting on loss events.
Assessment of operational risks that provides a basis for
the final identification of key risk indicators concerning
ANNUAL REPORT 2014
poročanje o škodnih dogodkih uporablja tudi spletno
aplikacijo, skupno celotni skupini RBI.
Ocenitev operativnih tveganj, ki je osnova za dokončno
opredelitev ključnih kazalnikov tveganj za posamezna
poslovna področja v banki, opravljamo periodično že od
leta 2004.
Banka uspešno nadgrajuje upravljanje z operativnimi
tveganji z opredelitvijo ključnih indikatorjev za posamezna
poslovna področja in pripravo novih oziroma pregled že
pripravljenih scenarijev, ki opisujejo dogodke z visoko
stopnjo škode in nizko verjetnostjo, da bi se zgodili.
Skladno s smernicami skupine RBI smo s sprejetjem smernic
in operativnih aktivnosti zelo dejavni tudi pri preprečevanju
zlorab. Banka je natančno opredelila pravila za
preprečevanje zlorab, definicije in različne načine zlorab,
uvedla pa je tudi najpomembnejša orodja in metode za
njihovo preprečevanje.
Likvidnostno tveganje
Banka za likvidnostno tveganje ne izračunava dodatnega
kapitala v procesu ICAAP, temveč ga upravlja z orodji,
ki jih je razvila za spremljavo in nadzor izpostavljenosti
likvidnostnemu tveganju.
Likvidnostna tveganja upravlja z limiti ter ustreznim
spremljanjem in kontrolo likvidnostnega tveganja.
Solventnost banke zagotavljamo z ugotavljanjem mogočih
likvidnostnih vrzeli v prihodnosti, pri čemer primerjamo vse
prilive in odlive v opredeljenih časovnih košaricah.
individual business segments of the Bank has been
performed periodically since 2004.
The Bank has been successfully upgrading operational risk
management by defining the key indicators for particular
business segments of the Bank and by preparing new or
revising the already drafted scenarios describing events
with a high loss level and low occurrence probability.
In line with the RBI Group guidelines, the Bank is highly
active in preventing abuse through adopting guidelines
and operational activities. The Bank specifically defined
abuse prevention regulations, abuse definition and various
ways of abuse, and implemented the most important abuse
prevention tools and methods.
Liquidity risk
For liquidity risk, the Bank does not calculate additional
capital in the ICAAP process but manages it with the tools
developed for monitoring and controlling liquidity risk
exposure.
The liquidity risk is managed with the help of limits and
suitable liquidity risk monitoring and control. The Bank's
solvency is ensured through identifying possible future
liquidity gaps by comparing all inflows and outflows in
specified time buckets.
www.raiffeisen.si
35
Poslovanje z
gospodarskimi družbami
Corporate
Banking
Poslovanje z gospodarskimi družbami je bilo v letu 2014 še
posebno velik izziv, saj se je za večino poslovnih partnerjev,
usmerjenih na globalne trge, nadaljevalo obdobje
okrevanja in rasti, po drugi strani pa so mnogi, predvsem
lokalno delujoči komitenti, šele začutili zaostrene razmere
in so se borili za preživetje. Za banko je to pomenilo po
eni strani poudarek na prepoznavanju potencialnih naložb,
ki so se v manjšem številu, pa vendar, ponovno pojavile
na trgu, in pri tem iskanje konkurenčne prednosti pred
ponovno aktivno konkurenco bančne ponudbe na trgu
ter možnosti uvrstitve novih poslov, po drugi strani pa z
vpeljavo orodij za obvladovanje tveganj obvladovati
portfelj in skupaj z našimi strankami iskati optimalne rešitve
bodisi za uresničitev ciljev bodisi za premostitev zahtevnih
razmer na trgu.
In 2014, corporate banking provided a particular
challenge, since for the majority of the Bank's global marketoriented business partners it signified a period of recovery
and growth, while others, especially local customers, were
only just beginning to feel the effects of adverse economic
conditions, in which they were fighting for survival. On
the one hand, special attention was paid to identifying
potential investments, which reappeared on the market to a
limited extent, to seeking competitive advantages over other
aggressive competitors providing banking products and
services and to the possibility of launching new services.
On the other, the focus was on portfolio management
by introducing risk management tools and, together with
customers, on seeking optimal solutions either for realising
goals or bridging the adverse market situation.
To je bilo ponovno leto potrjevanja trdnosti poslovnih vezi,
pri čemer je rast števila novih strank potrditev pravilne
strateške usmeritve in dokaz dobrega in kakovostnega
dela. Ponuditi rešitev in svetovanje pred produktom je naša
filozofija, ki ji bomo sledili tudi v prihodnje. Tako smo kot
svojo največjo konkurenčno prednost izpostavljali varnost
poslovanja naše banke in promovirali produkte »cash
managementa« in »trade finance«.
Again, this was a year of reaffirming the strength of the
Bank's business ties, and the acquisition of new customers
confirmed that the Bank's strategic orientation was correct
and proved that its work was good and of high quality.
The Bank will continue to pursue its philosophy of offering
solutions and advice before the product itself. Thus, the
safety of operations and cash management and trade
finance products were pointed out and promoted as its
greatest competitive advantage.
Kreditiranje se je omejilo na stranke, ki jih obravnavamo
kot hišne in ki pri naši banki uporabljajo več vrst storitev
in produktov. Kapital je kot ključni faktor na tem področju
postal zelo pomembna dobrina, s katero smo morali zelo
skrbno ravnati. Za optimizacijo potenciala smo veliko
pozornosti posvetili obvladovanju tveganj, zavarovanju
kreditnih poslov in poviševanju neobrestnih prihodkov.
Kot rezultat teh aktivnosti je učinkovitost poslovanja
segmenta v primerjavi z letom prej ostala dokaj stabilna.
Velika in mednarodna podjetja
Tudi za Raiffeisen Banko je segment velikih podjetij eden
najpomembnejših generatorjev prihodkov. V letu 2014 se
je svetovna gospodarska kriza bolj ali manj nadaljevala
v posameznih sektorjih gospodarstev in se neposredno ali
vsaj posredno dotaknila vseh naših strank. Uspešne trende
smo lahko beležili pri inovativnih, izvozno usmerjenih
podjetjih, ki jim je uspelo v svoja jadra ujeti prve vetrove
globalnega gospodarskega okrevanja in jih uporabiti
v svojem zaletu. Zaradi intenzivne rasti poslovnih in
finančnih tveganj na trgu smo morali dodatno prilagoditi
temeljne koncepte poslovnega modela. To je bilo obdobje
dokazovanja trdnosti naše hiše in poslovnega razmerja,
ki smo ga gradili v preteklih letih. Poleg zagotavljanja
tekoče likvidnosti je bilo v ospredju podjetij varčevanje na
vseh področjih. To je od naše banke zahtevalo ponudbo
še boljših storitev, predvsem pri podpori poslovanja na
mednarodnih trgih. S pristopom upravljanja odnosov z
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www.raiffeisen.si
Lending was limited to those customers who use several
products and services. Capital as the key factor in corporate
banking became a very valuable commodity, which had to
be addressed with great care. For optimising potential, a lot
of attention was paid to risk management, loan collateral
and increasing non-interest income.
As a result of these activities, the performance efficiency
of this segment remained fairly stable compared to the
preceding year.
Large and international companies
The segment of large companies is one of the major
income generators for Raiffeisen Banka. In 2014, the
world economic crisis continued in individual sectors,
directly or at least indirectly affecting all our customers.
Positive trends were recorded in innovative, exportoriented companies, which were able to catch and take
advantage of the first wind of global economic recovery.
As a result of intense growth of operating and financial
risks on the market, the fundamental concepts of the
business model required additional adjustments. In this
period, the Bank had to prove both its strength and the
strength of its business partnerships that had been built
for years. In addition to ensuring liquidity, the companies
focused on saving in all areas. The Bank responded by
offering even better services, particularly with regard to
providing support in business operations on international
ANNUAL REPORT 2014
mednarodnimi strankami na ravni naše bančne skupine in
dograjenih ter premišljenih storitev »cash managementa«
smo ta pričakovanja tudi izpolnili. Preteklo leto je tako
ponovno potrdilo pravilnost usmeritve na začetku krize,
kar je prineslo pomemben zasuk v dojemanju Raiffeisen
Banke ne le kot kreditne institucije, ampak tudi kot varnega
ponudnika visoko uporabnih rešitev pri upravljanju
denarnih tokov in komunikacije na mednarodnih trgih, ki
jih zajema mreža Raiffeisen Bank International.
Potrebe po reprogramiranju kreditnih aranžmajev, tudi v
sklopu bančnih sindikatov, katerih cilj je podpreti zdrave
in vitalne dele pomembnih slovenskih družb ter tako čim
bolj ublažiti negativne posledice procesov, ki jih prinaša
svetovna gospodarska kriza, so se nadaljevale tudi v
letu 2014. Prvi koraki, narejeni v letu 2013, v postopku
konsolidacije slovenskega bančnega sistema, ki so nekoliko
stabilizirali položaj našega trga in umirili preventivni
nastop mednarodnega okolja, so se v letu 2014 pokazali
v vsaj delni oživitvi ekonomske aktivnosti našega trga, v
nekoliko boljši zaznavi naših gospodarskih subjektov v
tujini in zaupanju vanje. Razmere seveda še zdaleč niso
dosegle želene ravni zaupanja in zaznave poslovnega
okolja našega trga, kažejo pa pozitiven trend in okrevanje
slovenskih izvoznih družb.
Banka je veliko pozornosti posvetila tudi poenostavljanju
dokumentacije in optimiziranju poslovnih procesov,
kar nam omogoča, da se lahko intenzivneje posvetimo
komitentom in zanje opravljamo storitve, ki so še bliže
njihovim pričakovanjem. Veliko pozornosti smo posvetili
tehnološki platformi za upravljanje likvidnosti, ki podjetjem
omogoča optimiziranje poslovanja.
Leto 2014 je bilo ponovno leto velikih preizkušenj za banke
in stranke, predvsem pa za naše poslovne odnose. Strokovna
in izkušena ekipa zaposlenih je vseskozi intenzivno sledila
potrebam strank in jim ponujala premišljene rešitve, skladne
s tržnimi razmerami, položajem strank ter zagotavljanjem
varne in stabilne prihodnosti banke. S strankami nam je
uspelo nadgraditi medsebojno poznavanje, razumevanje in
zaupanje ter tako postaviti dobro podlago za sodelovanje
v prihodnje.
Mala in srednje velika podjetja (SME)
Mala in srednjevelika podjetja so osrednja ciljna skupina
komitentov Raiffeisen Banke pri poslovanju z gospodarskimi
družbami. Pri zagotavljanju storitev temu segmentu
podjetij, ki potrebujejo storitev in nasvet strokovnjaka,
vidimo največjo priložnost tudi v prihodnje. Odlikujeta nas
osebni pristop svetovalcev in širok izbor storitev, s katerimi
lahko zadovoljimo podjetniške potrebe in potrebe osebnih
financ svojih komitentov. Naš odnos se kaže v vse večjem
zadovoljstvu strank. Leta 2014 smo okrepili sodelovanje z
aktualnimi strankami in pridobili kar nekaj novih komitentov.
Kljub zelo težkim razmeram za poslovanje v tem segmentu
bomo tudi v tem letu kakovostno spremljali obstoječe
stranke in pridobivali nove.
markets. These expectations were fulfilled by adopting an
international customer relationship management approach
at the banking group level and by providing complete and
well thought-out cash management services. Therefore,
last year again confirmed that the Bank's focus at the
beginning of the crisis was correct, which brought about a
significant change in the perception of Raiffeisen Banka not
only as a credit institution, but primarily as a safe provider
of highly practical solutions in managing cash flows and
communication in the international markets covered by the
Raiffeisen Bank International network.
Loan restructuring, also within banking unions, with an
aim to support healthy and vital parts of important Slovene
companies, continued in 2014, thereby reducing the
negative consequences of the processes brought about by
the global economic crisis. The first steps made in 2013
towards the consolidation of the Slovene banking system,
which somewhat stabilised the situation on the Slovene market
and eased the preventive approach of the international
environment, resulted in 2014 in partial activation of the
economy activity in the Slovene market, slightly improving
the perception and trust in Slovene economic entities by
foreign markets. Even though the resulting conditions are
still very far from reaching the desired level of trust and
perception of the business environment in the Slovene
market, a positive trend and the recovery of Slovene export
companies were recorded.
Considerable attention was also paid to simplifying
documentation and optimising business processes, enabling
improved customer focus and better provision of services in
accordance with their expectations. The Bank focused on
a technological platform for liquidity management, which
allows companies to optimise their operations.
The year 2014 was again a year of great trials both for
banks and customers, but particularly for our business
partnerships. Throughout the year, a professional and
experienced team of employees intensely followed
customer needs, offering them well thought-out solutions in
accordance with market conditions, customer position, and
a safe and stable future of the Bank. With its customers,
the Bank managed to build mutual understanding and trust,
laying a solid foundation for future cooperation.
Small and medium-sized enterprises
(SME)
SMEs are the main target customer group of Raiffeisen
Banka in the corporate sector. The Bank sees its biggest
future opportunities here as involving the servicing of this
segment of companies, which require both services and
professional assistance. With the personal approach taken
by account managers and the wide selection of services
available, the needs of all SME customers can be met with
regard to their company and personal accounts. The Bank's
attitude is reflected in the growing satisfaction of customers.
In 2014, ties with existing customers were strengthened
and several new customers were acquired. Despite the very
adverse operating conditions in this segment, the Bank will
www.raiffeisen.si
37
Zavedamo se, da so stranke tega segmenta zaradi
gospodarske krize v zelo težki situaciji. Njihovo zvestobo
bomo povečali prek njihovega zadovoljstva, ki ga bomo
zagotavljali z izvajanjem storitev na način, da bodo te
ustrezale njihovim pričakovanjem. Naše storitve se bodo
od konkurence razlikovale predvsem po kakovosti. Odnose
s strankami bomo gradili na finančni trdnosti in poslovni
korektnosti. Da bomo lahko izpolnjevali pričakovanja
strank, stalno dodatno izobražujemo zaposlene, veliko
energije vlagamo v projekt izboljšave internih poslovnih
procesov, predvsem pa si želimo s kratkim in preprostim
postopkom ponujati visokokonkurenčne storitve in produkte.
38
www.raiffeisen.si
continue to monitor the existing customers and acquire new
ones.
The Bank is aware that SMEs have found themselves in
a very difficult situation due to the economic crisis. Their
loyalty will be boosted by increasing their satisfaction,
which will be ensured by providing the services in the
manner tailored to their expectations. Quality in particular
will be the distinguishing characteristic of the Bank's services
compared to the competition. Customer relationships will
be built on financial soundness and fairness of business
cooperation. Employees are trained on an on-going basis
and more energy is invested in improving internal business
processes so as to meet customer expectations and, above
all, to provide high-quality services and products through a
quick and simple process.
ANNUAL REPORT 2014
Poslovanje s prebivalstvom Retail Banking
V letu 2014 smo sledili prodajni strategiji banke, kjer
so ključni nosilci strategije banke: trdnost – naša banka
je stabilna na slovenskem trgu in ima veliko podporo
mednarodne skupine, kakovost – zagotavljamo visoko
izobražene in motivirane zaposlene, ki strankam
omogočajo odličen svetovalni servis, in sodobnost – kar na
eni strani pomeni sistem odprtih poslovalnic s poudarkom
na individualnem pristopu do prav vsake stranke, na drugi
strani pa sodobnejši način poslovanja, kot so elektronska
banka, mobilna banka in v prihodnosti tudi virtualne
poslovalnice.
Nadaljevali smo usmeritev, ki temelji na gradnji
dolgoročnega partnerstva, visoki kakovosti storitev in
nasvetov ter ohranjanju portfelja strank, ki zagotavlja rast
banke.
Pri zbiranju sredstev smo se srečali z močno konkurenco,
ki je zaradi lastnih potreb po likvidnosti ohranjala visoke
obrestne mere. Kljub temu nam je uspelo v glavnem ohraniti
zaupanje vlagateljev in njihova sredstva, posebno pozitiven
trend smo zabeležili ob koncu leta.
Pomemben vidik varčevanja je dolgoročno vlaganje v
sklade, pri tem zaupamo tradiciji, strokovnosti in izkušnjam
upravljavcev premoženja največje avstrijske družbe za
upravljanje Raiffeisen Capital Management.
Za naše stranke smo pripravili različne možnosti naložb
in kot prvi v mreži Raiffeisen Bank International registrirali
sklade skladov s spremenljivo naložbeno politiko. S tem
smo opozorili tudi na pozitivne vidike dolgoročnega
varčevanja, kar je ob razglabljanjih o pokojninskem
sistemu in demografski zimi zelo pomembno. Bistveno smo
povečali prilive v sklade, kar je delno posledica zelo dobrih
rezultatov, ki so jih upravljavci skladov dosegli v letu 2014,
ko so prejeli deset prvih mest po ocenjevanju revije Moje
finance na slovenskem trgu.
V drugem kvartalu leta smo v okviru novega poslovnega
modela in racionalizacije poslovanja zaprli eno
poslovalnico v Celju in eno v Mariboru in uspešno opravili
prenos strank na preostale poslovalnice v istem kraju. Odzivi
strank na to potezo so bili pozitivni, saj stranke razumejo
trenutno gospodarsko situacijo in naše prizadevanje za čim
uspešnejše delo.
V novembru 2014 smo k sodobnosti poslovanja banke
dodali še mobilno banko za fizične osebe, ki smo jo
poimenovali Raiffeisen Touch in se s tem še bolj približali
željam in zahtevam strank po preprostem in hitrem
opravljanju storitev ne glede na lokacijo stranke. V pičlem
mesecu smo registrirali 800 uporabnikov in prav zato
bomo v letu 2015 nadaljevali modernizacijo elektronskih
prodajnih poti in prenovo spletnih strani banke. Tako se
bomo še bolj približali mlajši in zahtevnejši populaciji
strank.
In 2014, the Bank's Sales Strategy was implemented, with
the following key strategy guidelines: stability – a stable
bank in the Slovene market backed up with support of an
international bank; quality – highly educated and motivated
employees providing excellent services, while focusing on
giving advice to customers; and modernity – a system of
open-plan branch offices, an individual approach to each
and every customer and modern banking services, such
as electronic banking, mobile banking and virtual branch
offices in the future.
Apart from that, the Bank continued to focus on building
long-term partnerships, providing high-quality services and
advice, and maintaining the customer portfolio that ensures
the growth of the Bank.
In acquiring assets, the Bank faced strong competition
which maintained high interest rates due to own liquidity
needs. Nevertheless, the Bank managed to largely maintain
the confidence of investors and their assets, recording a
particularly positive trend at the 2014 year-end.
A significant aspect of saving is long-term investment in
funds, where trust is placed in tradition, professionalism
and experience of asset managers of the largest Austrian
management company Raiffeisen Capital Management.
The Bank prepared a variety of investment opportunities
and, as the first in the Raiffeisen Bank International network,
registered global funds with a variable investment policy,
pointing out the advantages of long-term saving which
is a very important issue during the discussion about the
pension system reform and the demographic winter. The
fund inflows significantly increased, partly due to very good
performance results achieved by fund managers in 2014,
for which they were selected among Slovenia's top 10
funds according to Moje Finance magazine.
In the second quarter of 2014, within the framework of a
new business model and streamlining of operations, one
branch office was closed in Celje and one in Maribor,
transferring their customers to other branch offices in the
same locations. Despite this decision, customers responded
positively as they understand the current economic situation
and the Bank's efforts to achieve best possible performance.
In November 2014, the mobile banking application
Raiffeisen Touch was introduced for retail customers in an
effort to fulfil customer wishes and requirements to perform
the banking services fast and simple irrespective of their
location. In only a month, as many as 800 users were
registered, which is why the modernisation of electronic
sales channels and redesign of the Bank's website, mainly
aimed at attracting young and more demanding customers,
will continue in 2015.
www.raiffeisen.si
39
Osebno bančništvo Raiffeisen Premium
Banking
Affluent banking – Raiffeisen Premium
Banking
Raiffeisen Premium Banking je blagovna znamka skupine
Raiffeisen Bank International in pomeni osebno bančništvo
s poudarkom na celostnem svetovanju in uresničevanju
želja in potreb naših strank. V juniju 2014 smo zabeležili
že 6. obletnico svojega delovanja.
Raiffeisen Premium Banking is a brand of the Raiffeisen
Bank International Group and represents personal banking
services, with an emphasis on providing integrated advice
and realising customer desires and needs. In June 2014,
Raiffeisen Premium Banking celebrated its 6th anniversary.
Težka gospodarska situacija v državi se kaže tudi v
tem segmentu strank. Predvsem se je to odrazilo v večji
konzervativnosti strank pri naložbah. Varnejše naložbe,
kot so depoziti in obvezniški vzajemni skladi, so prevzeli
vodilno mesto.
The adverse economic situation in Slovenia was also
reflected in this customer segment, primarily in customers'
more conservative approach to investments, among which
safe investments such as deposits and bond mutual funds
prevailed.
Naložbeni večeri, ki jih organiziramo skupaj z družbo
Raiffeisen Capital Management, so postali že stalnica in
so vedno dobro obiskani. V letu 2014 smo te dogodke
postavili bolj lokalno in v jesenskih mesecih organizirali pet
manjših dogodkov po več regijah. Dinamično predavanje,
lokalni gostitelji iz poslovnih enot in spremljevalni program
so ustvarili res dobro atmosfero. Tako stranke iz prve roke
spoznajo novosti in usmeritve družbe, kateri so zaupali
svoje prihranke.
Investment evenings, organised together with Raiffeisen
Capital Management, have become a regular event and
always attract a large number of people. In 2014, these
events were more local in terms of target audience. In
autumn, five small such events were organised in several
regions. Dynamic lectures, local hosts from branch offices
and the entertainment programme created a really pleasant
atmosphere. In this way, customers get first hand information
about new developments and guidelines of the company, to
which they entrusted their savings.
Revija Premium Banking je uspešno končala že peto
leto izhajanja in tako ostaja pomemben vir informacij
o naložbah, dejavnostih v banki in skupini Raiffeisen,
pomemben del pa so seveda zgodbe naših strank, ki so
naš navdih.
V Raiffeisen Banki se intenzivno posvečamo tudi
izobraževanju osebnih bančnikov, katerim večkrat letno
omogočamo poglabljanje znanja na različnih področjih.
Prepričani smo, da le z motivirano in visoko usposobljeno
ekipo lahko dosegamo in presegamo pričakovanja naših
Premium strank.
40
www.raiffeisen.si
Premium Banking magazine has been issued for five
years, remaining an important source of information on
investments, activities within the Bank and the Raiffeisen
Group, as well as a source of inspiration through the telling
of some of our customers' stories.
Raiffeisen Bank gives emphasis on the training of personal
bankers, who are able to expand their knowledge in various
fields by attending training courses organised several times
a year. We believe that only a highly motivated and welltrained team can meet and exceed the expectations of our
Premium customers.
ANNUAL REPORT 2014
Zakladništvo in
investicijsko bančništvo
Treasury and Investment
Banking
Splošno gospodarsko okolje
General economic environment
V letu 2014 je evropsko gospodarstvo beležilo gospodarsko
rast, vendar je ta kljub vsemu ostala šibka. EU je zabeležila
0,9 % rast BDP, še vedno pa ostaja visoka raven
brezposelnosti, ki ostaja na ravni nad 11,5%. V letu 2015
pričakujemo rast BDP do 1,5% in padec brezposelnosti
na 11%. V evrskem območju smo bili leta 2014 priča
dvakratnemu znižanju ključne obrestne mere, in sicer za
20 bazičnih točk z 0,25% na 0,05%, posledično smo
na denarnem trgu beležili negativne obrestne mere. Prav
tako smo bili priča izjemnemu znižanju donosov državnih
vrednostnih papirjev. Ob že znanih grških težavah se
je nadaljevalo nezaupanje v evro, ki je v primerjavi z
dolarjem padel z ravni 1,40 na 1,21.
In 2014, the European economy recorded economic
growth, which remained weak. The GDP growth rate in the
euro area stood at 0.9%, however the unemployment rate
was still high exceeding 11.5%. In 2015, the GDP growth
rate is expected to reach 1.5% and the unemployment rate
to fall to 11%. In the euro area, the key interest rate was
decreased twice in 2014; by 20 basis points from 0.25% to
0.05%, resulting in negative interest rates in the monetary
market. Moreover, the return on government securities
declined significantly. In addition to Greece's problems,
distrust in the euro continued, which fell from 1.40 to 1.21
against the dollar.
Obeti za ZDA ostajajo nespremenjeni in so relativno
ugodnejši, saj je gospodarska rast znašala 2,4%, medtem
ko je brezposelnost padla s 7,4% na 6,15%. Predvidevanja
za leto 2015 kažejo na 2,8-odstotno gospodarsko rast in
nadaljevanje zniževanja brezposelnosti. V ZDA FED ni
spreminjal obrestnih mer, ključna dolarska obrestna mera
je ostala na ravni 0,25%.
Gospodarska aktivnost v Sloveniji je v preteklem letu beležila
pozitiven trend. Rast gospodarske aktivnosti v letu 2014 je
bila posledica hitre rasti izvoza. Povečanje BDP je znašalo
2,6% na letni ravni. Izvoz se je, glede na prejšnje leto,
povečal za 6,9%, predvsem zaradi povečanega obsega
izvoza v države EU, povečanje uvoza pa je znašalo 2,4%.
Brezposelnost je sicer padla s 13,5% v 2013 na 13% v
letu 2014, vendar še vedno pomeni veliko težavo za
gospodarstvo. Letna stopnja inflacije je znašala 0,2%.
Bilančna vsota slovenskih bank se je v lanskem letu
zmanjšala za 3,9% in je ob koncu leta znašala 38,75
milijarde EUR. Skupna značilnost trga je še vedno upad
posojilne aktivnosti v nebančnem sektorju. Krčenje bilančne
vsote še naprej povzroča razdolževanje bank v tujini.
Bančni sistem je v letu 2014 izkazal 75 milijonov EUR
izgube, kar je bistveno manj kot v preteklih letih.
Zakladništvo
Zakladništvo banke opravlja dejavnosti upravljanja bilance
banke, trgovanja v svojem imenu in za lasten račun ter
trženja zakladniških produktov, namenjenih komitentom
banke za zavarovanje pred valutnim in obrestnim
tveganjem. Zakladništvo je tudi v letu 2014 nadaljevalo
uspešno delo in poslovalo v skladu s postavljenim načrtom.
Glavnina poslovanja je temeljila na upravljanju sredstev
in virov banke ter na področju prodaje zakladniških
produktov.
The outlook for the USA remains unchanged and relatively
more favourable, as the recorded economic growth was
2.4%, while the employment rate fell from 7.4% to 6.15%.
According to forecasts for 2015, a 3% economic growth
will be achieved and the unemployment rate will continue to
decline. In the USA, the FED did not change interest rates,
thus the key dollar interest rate remained at the 0.25% level.
The economic activity in Slovenia recorded a positive
trend in 2014, as a result of rapid export growth rate. The
annual GDP growth rate stood at 2.6%. Compared to the
preceding year, export rose by 6.9%, mainly due to the
increased volume of export to the EU countries by 2.4%.
The unemployment rate dropped from 13.5% in 2013 to
13% in 2014, but it still represents a major problem for the
economy. The annual inflation rate was 0.2%.
In 2014, the total assets of banks in Slovenia fell by
3.9%, amounting to EUR 38.75 billion at the year-end.
The common characteristic of the market is a continued
decline in the lending activity in the non-banking sector.
Among the main reasons for contraction in total assets is
continued deleveraging of banks abroad. The banking
system recorded a loss of EUR 75 million in 2014, which is
significantly less than in previous years.
Treasury
The Bank's Treasury manages the bank assets, trades on
its own behalf and on its own account, and also markets
treasury products aimed at insuring bank customers against
foreign exchange and interest rate risks. In 2014, the
Treasury continued to successfully perform and operate in
accordance with the set plan. The majority of operations
was based on the management of the Bank's assets and
sources and the sale of treasury products.
www.raiffeisen.si
41
Likvidnost
Stanje naložb zakladništva je dne 31. 12. 2014
predstavljalo slabih 30% celotne bilančne vsote, ki je
ob koncu leta znašala 998,5 milijona EUR. Naložbe
zakladništva so bile v celoti prilagojene tržnim razmeram,
kreditni aktivnosti banke in vračilom posojil tujini.
Liquidity
As at 31 December 2014, treasury assets represented
slightly less than 30% of total assets, which amounted to
EUR 998.5 million at the year-end. Treasury investments
were fully adapted to the market situation, the Bank's loan
activity and repayment of foreign loans.
Banka je v letu 2014 uspešno izpeljala procese
refinanciranja, ki ji bodo zagotavljali nemoteno poslovanje
in pokrivanje potreb kreditnih aktivnosti. Pri svojem
poslovanju smo sledili zakonskim zahtevam centralne
banke glede izpolnjevanja obvezne strukture naložb in
količnikov likvidnosti.
In 2014, the Bank successfully carried out refinancing
processes that will enable operations and cover the
needs of loan activities. The Bank followed the regulatory
requirements of the Bank of Slovenia with regard to the
mandatory investment structure and liquidity ratios.
Investicijsko bančništvo
Posredovanje pri nakupih in prodajah
vrednostnih papirjev
V letu 2014 so delnice podjetij, ki kotirajo na Ljubljanski
borzi vrednostnih papirjev, že tretje leto zapored povišale
svojo vrednost. Borzni indeks SBI TOP je namreč v
zadnjem letu zrastel kar za 19,6 %. Zadnji trgovalni dan
prejšnjega leta je tako vrednost SBI TOP znašala 784,12
točke, kar pa je sicer še vedno za 70,7 % manj od
njegove najvišje vrednosti, zabeležene v letu 2007. Rast
tečajev in s tem povezano vsesplošno pozitivno vzdušje je
posledica privatizacije, ki se je v letu 2014 dejansko tudi
začela. Prodani so bili namreč lastniški deleži države in
paradržavnih skladov v treh podjetjih s privatizacijskega
seznama.
Letni promet vseh članov Ljubljanske borze je znašal 1,37
milijarde EUR, kar v primerjavi z letom pred tem pomeni
rast za kar 76 %. Raiffeisen Banka je pri trgovanju na
Ljubljanski borzi vrednostnih papirjev v letu 2014 dosegla
2,2 % delež v skupnem prometu.
Promet na borzah zahodnega Balkana, ki jih je kriza
najbolj prizadela, ostaja na zelo nizki ravni. Se pa je lani
nadaljevalo povečano zanimanje za nakupe vrednostnih
papirjev na razvitih tujih trgih, katerih indeksi so v letu
2014 ponovno dosegali rekordne vrednosti. Naložbe v
tujini so za investitorje zanimive predvsem zaradi večje
likvidnosti teh trgov, možnosti razpršitve tveganja, večje
izbire vrednostnih papirjev po panogah, ročnosti, valuti in
vrsti.
Trženje investicijskih skladov
Vlagatelji so lahko v letu 2014 izbirali med 25 skladi
različnih družb za upravljanje različnih struktur portfelja
(garantirani, denarni, obvezniški, mešani, delniški skladi),
z odlično bonitetno oceno, različnim priporočenim
obdobjem vlaganja in stopnjo tveganja. V sklopu celovite
ponudbe smo v letu 2014 strankam omogočali tudi možnost
vplačil v t.i. krovne sklade oziroma sklade s fleksibilnim
upravljanjem naložb, kar je dopolnilo ponudbo skladov, ki
je prej nismo imeli. Raiffeisen Banka omogoča pri vplačilih
v sklade možnost enkratnega, periodičnega ali rednega
mesečnega vplačevanja. V letu 2014 je bila zabeležena
32-odstotna rast števila varčevalnih načrtov in pri produktu
42
www.raiffeisen.si
Investment banking
Securities brokerage
In the reporting year, the prices of shares of companies
listed on the Ljubljana Stock Exchange increased for
the third consecutive year. In the past year, the SBI TOP
index rose by as much as 19.6%. As at the last trading
day in 2014, the SBI TOP index closed at 784.12 points,
which is still 70.7% less than its highest recorded value in
2007. The growth in share prices and the related general
positive sentiment were the consequence of privatisation,
which actually began in 2014. Thus, the equity interests
of the Republic of Slovenia and state-owned funds in three
companies on the privatisation list were sold.
The annual trading volume of all Ljubljana Stock Exchange
members totalled EUR 1.37 billion, which represented a
76% increase compared to the preceding year. The share
of Raiffeisen Banka in total trading volume of the Ljubljana
Stock Exchange in 2014 was 2.2%.
The trading volume on the stock exchanges of the Western
Balkans, which were most severely hit by the crisis, remained
at a very low level. However, in 2014 the increased interest
in the purchase of securities in developed foreign markets
continued, as their indexes again reached record high
values. Foreign investments are mainly interesting because
of greater liquidity in these markets, the possibility to spread
risk, a wider selection of securities by sector, maturity,
currency and type.
Marketing of investment funds
In 2014, investors could choose from 25 different asset
management companies with various portfolio structures
(guarantee, money, bond, mixed, equity), excellent ratings
and different recommended investment periods and risk
rates. With an aim to provide a comprehensive selection
of funds, in 2014 customers were also able to make
payments into the umbrella funds or funds with flexible
asset management, expanding the range of funds offered.
When making payments into funds, Raiffeisen Banka
enables single, periodic or regular monthly payments. In
2014, a 32% increase in the number of savings schemes
was recorded, whilst assets invested in the product »turbo
deposit«, which combines investments in deposits and funds,
rose by as much as 70%. In the reporting year, Raiffeisen
ANNUAL REPORT 2014
turbo depozit, ki združuje naložbo v depozitu in skladu,
kar 70-odstotno povečanje vloženih sredstev. Prav tako je
imela Raiffeisen Banka v letu 2014 pozitivne neto denarne
tokove v sklade v višini 1,2 milijona EUR.
Da našo ponudbo sestavljajo kakovostni skladi, dokazujejo
tudi nagrade revije Moje finance za leto 2014, ki so
jih na izboru za najboljši sklad v triletnem in petletnem
obdobju posvetili skladom, ki jih tržimo. Dobitnik nagrade
za najboljši sklad v kategoriji petletnega obdobja je sklad
Raiffeisen Global Aktien, nagrajenec za triletno obdobje
pa sklad Raiffisen US Aktien. Eno najprestižnejših nagrad
(podeljeni sta samo dve), katere ocena temelji na podlagi
Sharpovega količnika, je med vsemi tujimi skladi dobil
sklad Raiffeisen-HealthCare-Aktien.
Raiffeisen Banka je v letu 2014 obdržala vodilno mesto pri
trženju tujih skladov. Celotna vrednost sredstev strank, ki so
bila naložena v sklade družb za upravljanje, je ob koncu
leta znašala 124 milijona EUR. Raiffeisen banka pri trženju
dosega več kot 73 % vseh sredstev, ki jih imajo tuji skladi
v Sloveniji.
V letu 2014 (februar), kot smo že zapisali, je Raiffeisen
Capital Management registriral sklade Sicherheit, Ertrag in
Wachstum v Sloveniji, kar je razširilo ponudbo obstoječih
skladov in pritegnilo nove vlagatelje in sredstva.
Banka's positive net cash flows stood at EUR 1.2 million.
The quality of funds is proven by Moje Finance magazine
awards won in the 2014 competition for the best fund in
a three-year and a five-year period. The recipient of the
award for the best fund in the five-year category was the
Raiffeisen Global Aktien fund, while the Raiffeisen US Aktien
fund received the best fund award in the three-year period
category. One of the most prestigious awards (only two
were awarded), which were based on the calculation of the
Sharpe ratio, was awarded to the Raiffeisen-HealthCareAktien fund among all foreign funds.
In 2014, Raiffeisen Banka retained the leading position in
the marketing of foreign funds. At the end of 2014, the
total assets of Raiffeisen Banka's customers invested in
funds of asset management companies amounted to EUR
124 million, representing more than 73% of total assets of
foreign funds in Slovenia.
In February 2014, Raiffeisen Capital Management
registered the funds Sicherheit, Ertrag and Wachstum
in Slovenia, expanding the range of existing funds and
attracting new investors and assets.
Slovenske institucionalne vlagatelje smo povabili na dve
prireditvi, na že 7. naložbeni forum in Zajtrk z upravljavcem,
ki smo ju organizirali skupaj z družbo Raiffeisen Capital
Management. Dogodek je bil kot vsa leta doslej izjemno
dobro sprejet.
Slovene institutional investors were invited to the 7th
investment forum and »Breakfast with the Manager«
organised in cooperation with Raiffeisen Capital
Management. As every year, the event was exceptionally
well received.
Skrbniške storitve
Leto 2014 je ponovno predstavljalo velik izziv za prodajo
skrbniških storitev. Kljub ostri konkurenci večjih tekmecev
na trgu so stranke v preteklem letu ponovno izkazale
zaupanje v naš servis, ki temelji na dobrem poznavanju
strankinih potreb in iskanju optimalnih rešitev zanje. Naša
banka še vedno ostaja skrbnik in poravnalni član dvema
od štirih članov Ljubljanske borze z oddaljenim dostopom.
Glede na izboljšanje razmer na globalnih kapitalskih trgih
se je tudi ponudba skrbniških storitev na globalnih trgih
nadpovprečno razvila v primerjavi s preteklimi nekaj leti.
Custody services
The year 2014 again represented a great challenge for
the sale of custody services. Despite fierce competition from
major players in the market, in the past year customers once
again placed their trust in the Bank's services, which are
based on good knowledge of customer needs and finding
optimal solutions for them. Raiffeisen Banka continued
to provide custody and settlement services for two of
four remote members of the Ljubljana Stock Exchange.
Considering the improved conditions in global capital
markets, the development of custody services in global
markets was above average compared to the last few years.
www.raiffeisen.si
43
Informacijska tehnologija
in komunikacije
Information Technology
and Communications
Oddelek za informacijsko tehnologijo in komunikacije (ITK)
se je v letu 2014 pripravljal in realiziral uvedbo novega
poslovnega modela na način outsourcinga informacijske
tehnologije in komunikacij za Raiffeisen Banko. Na
osnovi poslovnega načrta je bilo ustanovljeno podjetje
Raiffeisen Informatik SI d.o.o., ki je prevzelo izvajanje vseh
informacijskih storitev za banko. Obseg del na področju
ITK vsebuje operativno podporo, razvoj in vodenje
notranjih ITK-procesov med banko in novim podjetjem.
Banka je za koordinacijo aktivnosti na področju ITK med
Raiffeisen Informatik SI d.o.o. in banko vzpostavila retained
organizacijo.
In 2014, the Information Technology and Communications
(ITC) Department prepared and implemented the
introduction of a new business model for outsourcing IT
and communications services of Raiffeisen Banka. In line
with the business plan, the company Raiffeisen Informatik
SI d.o.o. was established, which took over the provision
of all IT services of the Bank. The scope of work in ITC
includes operational support as well as development and
management of internal ITC processes between the Bank
and the new company. In order to coordinate ITC activities
between Raiffeisen Informatik SI d.o.o. and Raiffeisen
Banka, the Bank established retained organisation.
Banka in Raiffeisen Informatik SI d.o.o. sta s 1. 5. 2014
podpisala pogodbo o zagotavljanju ITK-storitev. Skladno
s pogodbo so se vzpostavili ustrezni Service Legal
Agreements (SLA), s katerimi se je določila raven kakovosti
zagotavljanja storitev ITK, ki jih za banko opravlja Raiffeisen
informatik SI d.o.o.
As of 1 May 2014, the Bank and Raiffeisen Informatik SI
d.o.o. signed an agreement on the provision of ITC services.
In accordance with the agreement, appropriate Service
Legal Agreements (hereinafter: SLAs) were implemented,
which determined the quality of ITC services provided by
Raiffeisen Informatik SI d.o.o.
ITK oz. pozneje Raiffeisen Informatik SI d.o.o. je deloval
skladno s strategijo informatike, katere ključni cilj je
visokokakovostna podpora uporabnikom in zagotavljanje
kakovostnih ITK-storitev. Sem spadata zagotavljanje
nemotenega delovanja informacijskih sistemov in podpora
razvoju novih storitev. Sodelovanje med banko in ITK oz.
Raiffeisen Informatik SI d.o.o. je potekalo skladno s SLA
in visoko ravnjo transparentnosti. Banka je v sodelovanju
z Raiffeisen Informatik SI d.o.o. realizirala vse načrtovane
cilje na področju ITK.
ITC and later Raiffeisen Informatik SI d.o.o. operated in
line with the IT strategy, of which the key goal is highquality support for users and providing quality ITC services,
which includes ensuring an uninterrupted operation of IT
systems and support for the development of new services.
Cooperation between the Bank and ITC or Raiffeisen
Informatik SI d.o.o. was conducted in accordance with
SLAs and a high level of transparency, through which all
planned IT goals were realised.
Vseskozi smo tesno sodelovali z dobavitelji na področju
kakovostnega zagotavljanja storitev in zniževanja stroškov.
In this period, intense cooperation was ensured with
suppliers in order to provide quality services and reduce
costs.
ITK/Raiffeisen Informatik SI d.o.o. je zagotavljal tudi
delovanje primarnega podatkovnega centra in rezervnega
podatkovnega centra na drugi lokaciji.
ITC/Raiffeisen Informatik SI d.o.o. ensured the operation
of the primary data centre and the backup data centre at a
different location.
Povprečna razpoložljivost računalniških sredstev v letu 2014
je bila 99,913-odstotna v režimu 24/7/365. Uspešno
smo realizirali 4.594 zahtevkov uporabnikov (helpdesk),
ki so prispevali k zagotavljanju in izboljšanju ITK-storitev.
Poskrbeli smo tudi za 3.194 sprememb ali nadgradenj v
poslovnih sistemih.
The average availability of computer resources in 2014
was 99.913%, working 24/7/365. As many as 4,594
user requests (help desk) were successfully resolved, which
helped secure and improve ITC services. Moreover, 3,194
changes or upgrades to business systems were implemented.
44
www.raiffeisen.si
ANNUAL REPORT 2014
www.raiffeisen.si
45
1
1
2
3
4
5
6
7
8
1 NOVA GORICA / KOPER
2 KRANJ
3 LJUBLJANA
4 ŠOŠTANJ
5 NOVO MESTO
6 CELJE
7 MARIBOR
8 MURSKA SOBOTA
46
www.raiffeisen.si
ANNUAL REPORT 2014
BANČNA MREŽA
RAIFFEISEN BANKE
RAIFFEISEN BANK
NETWORK
www.raiffeisen.si
47
Bančna mreža Raiffeisen
Banke
Raiffeisen Banka’s
Network
Poslovanje z velikimi gospodarskimi družbami:
Vodja: Simona Vižintin
Tel.: 02 229 31 00
Banking for large companies:
Head: Simona Vižintin
Tel.: +386 2 229 31 00
Poslovanje s srednje velikimi in malimi
gospodarskimi družbami:
Vodja: Tina Možina
Dunajska cesta 50, 1000 Ljubljana
Tel.: 01 475 78 15
Banking for medium-sized and small companies:
Head: Tina Možina
Dunajska cesta 50, 1000 Ljubljana
Tel.: + 386 1 475 78 15
POSLOVNA ENOTA LJUBLJANA
LJUBLJANA BUSINESS UNIT
Vodja: Rade Obradović
Tel.: 01 475 78 21
E-pošta: [email protected]
Head: Rade Obradović
Tel.: 01 475 78 21
E-mail: [email protected]
Gospodarske družbe:
Dunajska cesta 50
1000 Ljubljana
Tel.: 01 475 78 13, faks: 01 475 78 09
Corporate banking:
Dunajska cesta 50
1000 Ljubljana
Tel.: +386 1 475 78 13, Fax: +386 1 475 78 09
Poslovalnica Ljubljana I
Pogačarjev trg 2
1000 Ljubljana
Tel.: 01 234 98 18, faks: 01 234 98 19
Vodja poslovalnice: Roman Šubic
Retail Ljubljana I
Pogačarjev trg 2
1000 Ljubljana
Tel.: +386 1 234 98 18, Fax: +386 1 234 98 19
Head: Roman Šubic
Poslovalnica Ljubljana II
Linhartova cesta 9
1000 Ljubljana
Tel.: 01 230 17 22, faks: 01 433 94 62
Vodja poslovalnice: Matej Gorjup
Retail Ljubljana II
Linhartova cesta 9
1000 Ljubljana
Tel.: +386 1 230 17 22, Fax: +386 1 433 94 62
Head: Matej Gorjup
POSLOVNA ENOTA MARIBOR
MARIBOR BUSINESS UNIT
Vodja: Mateja Školnik
Tel.: 02 229 31 56
Head: Mateja Školnik
Tel.: + 386 2 229 31 56
Tel.: 02 229 32 65, 02 229 33 49,
faks: 02 252 35 02
Tel.: +386 2 229 32 65, +386 2 229 33 49,
Fax: +386 2 252 35 02
Poslovalnica Maribor I
Slomškov trg 18
2000 Maribor
Tel.: 02 229 32 11, faks: 02 252 35 02
Vodja poslovalnice: Zdravko Jelšek
Retail Maribor I
Slomškov trg 18
2000 Maribor
Tel.: +386 2 229 32 11, Fax: +386 2 252 35 02
Head: Zdravko Jelšek
Poslovalnica Maribor II
Zagrebška cesta 76
2000 Maribor
Tel.: 02 229 31 26, faks: 02 330 34 43
Vodja poslovalnice: Matjaž Tošović
Retail Maribor II
Zagrebška cesta 76
2000 Maribor
Tel.: +386 2 229 31 26, Fax: +386 2 330 34 43
Head: Matjaž Tošović
48
www.raiffeisen.si
ANNUAL REPORT 2014
Poslovalnica Ptuj
Potrčeva cesta 4a
2250 Ptuj
Tel.: 02 748 01 22, faks: 02 748 01 33
Vodja poslovalnice: Sašo Kapun
Retail Ptuj
Potrčeva cesta 4a
2250 Ptuj
Tel.: +386 2 748 01 22, Fax: +386 2 748 01 33
Head: Sašo Kapun
POSLOVNA ENOTA MURSKA SOBOTA
MURSKA SOBOTA BUSINESS UNIT
Vodja: Simona Skok Vrtič
Tel.: 02 530 00 11
Vodja: Simona Skok Vrtič
Tel.: 02 530 00 11
Slomškova ulica 1
9000 Murska Sobota
Slomškova ulica 1
9000 Murska Sobota
Poslovalnica:
Tel.: 02 530 00 18, faks: 02 530 00 23
Tel.: 02 530 00 12, faks: 02 530 00 13
Retail
Tel.: +386 2 530 00 18, Fax: +386 2 530 00 23
Corporate banking
Tel.: +396 2 530 00 12, Fax: +386 2 530 00 13
POSLOVNA ENOTA CELJE
CELJE BUSINESS UNIT
Vodja: Tomaž Lukacs
Tel.: 03 425 86 53
Head: Tomaž Lukacs
Tel.: +386 3 425 86 53
Prešernova ulica 23
3000 Celje
Tel.: 03 425 88 66, faks: 03 425 88 71
Corporate banking:
3000 Celje
Tel.: +386 3 425 88 66, Fax: +386 3 425 88 71
Poslovalnica Celje I
3000 Celje
Tel.: 03 425 88 67, faks: 03 425 88 71
Retail Celje I
3000 Celje
Tel.: +386 3 425 88 67, Fax: +386 3 425 88 71
POSLOVNA ENOTA ŠOŠTANJ
ŠOŠTANJ BUSINESS UNIT
Vodja: Majda Venišnik
Tel.: 03 898 68 80
Head: Majda Venišnik
Tel.: +386 3 8986 880
Ulica Lole Ribarja 6
3325 Šoštanj
Ulica Lole Ribarja 6
3325 Šoštanj
Poslovalnica:
Tel.: 03 898 68 88, 03 898 68 81,
faks: 03 898 68 89
Tel.: 03 898 68 82, 03 898 68 83,
faks: 03 898 68 89
Retail:
Tel.: +386 3 898 68 88, +386 3 898 68 81,
Fax: +386 3 898 68 89
Corporate banking:
Tel.: +386 3 898 68 82, +386 3 898 68 83,
Fax: +386 3 898 68 89
www.raiffeisen.si
49
POSLOVNA ENOTA KRANJ
KRANJ BUSINESS UNIT
Vodja: Andreja Bešter
Tel.: 04 280 70 14
Head: Andreja Bešter
Tel.: +386 4 2807 014
Nazorjeva 3
4000 Kranj
Nazorjeva 3
4000 Kranj
Poslovalnica:
Tel.: 04 280 70 11, faks: 04 280 70 25
Tel.: 04 280 70 15, faks: 04 280 70 25
Retail:
Tel.: +386 4 280 70 11, Fax: +386 4 280 70 25
Corporate banking:
Tel.: +386 4 280 70 15, Fax: +386 4 280 70 25
POSLOVNA ENOTA NOVO MESTO
NOVO MESTO BUSINESS UNIT
Vodja: Lilijana Lukšič Medved
Tel.: 07 371 98 80
Head: Lilijana Lukšič Medved
Tel.: +386 7 371 98 80
Rozmanova ulica 16
8000 Novo mesto
Rozmanova ulica 16
8000 Novo mesto
Poslovalnica:
Tel.: 07 371 98 70, faks: 07/371 98 80
Tel.: 07 371 98 72, 07 371 98 90,
faks: 07/371 98 80
Retail:
Tel.: +386 7 371 98 70, Fax: +386 7 371 98 80
Corporate banking:
Tel.: +386 7 371 98 72, +386 7 371 98 90,
Fax: +386 7 371 98 80
50
www.raiffeisen.si
ANNUAL REPORT 2014
POSLOVNA ENOTA KOPER IN NOVA
GORICA
KOPER AND NOVA GORICA BUSINESS
UNIT
Vodja: Igor Mihalič
Tel.: 05 662 16 81
Head: Igor Mihalič
Tel.: +386 5 662 16 81
Poslovalnica Nova Gorica
Delpinova ulica 20
5000 Nova Gorica
Tel.: 05 335 75 10, faks: 05 302 66 58
Vodja: Andraž Fakuč
Retail Nova Gorica
Delpinova ulica 20
5000 Nova Gorica
Tel.: +386 5 335 75 10, Fax: +386 5 302 66 58
Head: Andraž Fakuč
Gospodarske družbe Nova Gorica:
Tel.: 05 335 75 11, 05 335 75 22,
faks: 05 302 66 58
Corporate banking Nova Gorica:
Tel.: +386 5 335 75 11, +386 5 335 75 22,
Fax: +386 5 302 66 58
Poslovalnica Koper
Ulica Zore Perello Godina 2
6000 Koper
Tel.: 05 662 16 85, faks: 05 662 16 87
Retail Koper
Ulica Zore Perello Godina 2
6000 Koper
Tel.: +386 5 662 16 85, Fax: +386 5 662 16 87
Gospodarske družbe Koper:
Tel.: 05 662 16 88, 05 662 16 82,
faks: 05 639 11 38
Corporate banking Koper:
Tel.: +386 5 662 16 88, +386 5 662 16 82,
Fax: +386 5 639 11 38
www.raiffeisen.si
51
Naslovi posameznih
članic skupine Raiffeisen
Raiffeisen Group
Addresses and Contacts
Avstrija
Am Stadtpark 9
1030 Vienna
Tel.: +43-1-71707 0
Faks.: +43-1-71707 1715
www.rbinternational.com
[email protected]
[email protected]
Austria
Am Stadtpark 9
1030 Vienna
Phone: +43-1-71 707-0
Fax: +43-1-71 707-1715
www.rbinternational.com
[email protected]
communications @rbinternational.com
Bančna mreža
Banking network
Albanija
Raiffeisen Bank Sh.a.
“European Trade Center”
Bulevardi »Bajram Curri«
Tirana
Tel.: +355-4-238 1000
Faks.: +355-4-227 5599
SWIFT/BIC: SGSBALTX
www.raiffeisen.al
Albania
Raiffeisen Bank Sh.a.
Bulevardi “Bajram Curri”
Tirana
Phone: +355-4-23 8 1000
Fax: +355-4-22 75599
SWIFT/BIC: SGSBALTX
www.raiffeisen.al
Belorusija
Priorbank JSC
V. Khoruzhey Str. 31-A
220002 Minsk
Tel.: +375-17-289 9090
Faks.: +375-17-289 9191
SWIFT/BIC: PJCBBY2X
www.priorbank.by
Belarus
Priorbank JSC
V. Khoruzhey Str. 31-A
220002 Minsk
Phone: +375-17-28 9-9090
Fax: +375-17-28 9-9191
SWIFT/BIC: PJCBBY2X
www.priorbank.by
Bosna in Hercegovina
Raiffeisen BANK d.d. Bosna i Hercegovina
Zmaja od Bosne bb
71000 Sarajevo
Tel.: +387-33-287 101
Faks.: +387-33-213 851
SWIFT/BIC: RZBABA2S
www.raiffeisenbank.ba
Bosnia and Herzegovina
Raiffeisen BANK d.d.
Bosna i Hercegovina
Zmaja od Bosne bb
71000 Sarajevo
Phone: +387-33-287101
Fax: +387-33-21 3851
SWIFT/BIC: RZBABA2S
www.raiffeisenbank.ba
Bolgarija
Raiffeisenbank (Bulgaria) EAD
Ulica N. Gogol 18/20
1504 Sofia
Tel.: +359-2-91 985 101
Faks.: +359-2-94 34528
SWIFT/BIC: RZBBBGSF
www.rbb.bg
52
www.raiffeisen.si
Bulgaria
Raiffeisenbank (Bulgaria) EAD
Ulica N. Gogol 18/20
1504 Sofia
Phone: +359-2-91 985101
Fax: +359-2-94 34528
SWIFT/BIC: RZBBBGSF
www.rbb.bg
ANNUAL REPORT 2014
Hrvaška
Raiffeisenbank Austria d.d.
Petrinjska 59
10000 Zagreb
Tel.: +385-1-45 66466
Faks.: +385-1-48 11624
SWIFT/BIC: RZBHHR2X
www.rba.hr
Croatia
Raiffeisenbank Austria d.d.
Petrinjska 59
10000 Zagreb
Phone: +385-1-45 66466
Fax: +385-1-48 11624
SWIFT/BIC: RZBHHR2X
www.rba.hr
Češka republika
Raiffeisenbank a.s.
Hvezdova 1716/2b
14078 Prague 4
Tel.: + 420-234-405 222
Faks.: +420-234-402 111
SWIFT/BIC: RZBCCZPP
www.rb.cz
Czech Republic
Raiffeisenbank a.s.
Hvězdova 1716/2b
14078 Prague 4
Phone: + 420-234-405 222
Fax: +420-221-142-111
SWIFT/BIC: RZBCCZPP
www.rb.cz
Madžarska
Raiffeisen Bank Zrt.
Akadémia utca 6
1054 Budapest
Tel.: +36-1-48 444-00
Faks.: +36-1-48 444-44
SWIFT/BIC: UBRTHUHB
www.raiffeisen.hu
Hungary
Raiffeisen Bank Zrt.
Akadémia utca 6
1054 Budapest
Phone: +36-1-48 444-00
Fax: +36-1-48 444-44
SWIFT/BIC: UBRTHUHB
www.raiffeisen.hu
Kosovo
Raiffeisen Bank Kosovo J.S.C.
Ruga UÇK, No. 51
10000 Pristina
Tel.: +381-38-22 2222
Faks.: +381-38-20 301130
SWIFT/BIC: RBKOXKPR
www.raiffeisen-kosovo.com
Kosovo
Raiffeisen Bank Kosovo J.S.C.
Rruga UÇK, No. 51
10000 Pristina
Phone: +381-38-22 2222
Fax: +381-38-20 301130
SWIFT/BIC: RBKOXKPR
www.raiffeisen-kosovo.com
Poljska
Raiffeisen Bank Polska S.A.
Ul. Piękna 20
00-549 Warsaw
Tel.: +48-22-58 5-2000
Faks.: +48-22-58 5-2585
SWIFT/BIC: RCBWPLPW
www.raiffeisen.pl
Poland
Raiffeisen Bank Polska S.A.
Ul. Piękna 20
00-549 Warsaw
Phone: +48-22-58 5-2000
Fax: +48-22-58 5-2585
SWIFT/BIC: RCBWPLPW
www.raiffeisen.pl
Romunija
Raiffeisen Bank S.A.
246 C Calea Floreasca
014476 Bucharest
Tel.: +40-21-30 61000
Faks.: +40-21-23 00700
SWIFT/BIC: RZBRROBU
www.raiffeisen.ro
Romania
Raiffeisen Bank S.A.
246 C Calea Floreasca
014476 Bucharest
Phone: +40-21-30 61000
Fax: +40-21-23 00700
SWIFT/BIC: RZBRROBU
www.raiffeisen.ro
www.raiffeisen.si
53
Rusija
ZAO Raiffeisenbank
Smolenskaya-Sennaya Sq. 28
119020 Moscow
Tel.: +7-495-721 9900
Faks.: +7-495-721 9901
SWIFT/BIC: RZBMRUMM
www.raiffeisen.ru
Russia
ZAO Raiffeisenbank
Smolenskaya-Sennaya Sq. 28
119002 Moscow
Phone: +7-495-72 1-9900
Fax: +7-495-72 1-9901
SWIFT/BIC: RZBMRUMM
www.raiffeisen.ru
Srbija
Raiffeisen banka a.d.
Djordja Stanojevica 16
11070 Novi Beograd
Tel.: +381-11-32 02100
Faks.: +381-11-22 07080
SWIFT/BIC: RZBSRSBG
www.raiffeisenbank.rs
Serbia
Raiffeisen banka a.d.
11070 Novi Beograd
Phone: +381-11-32 02100
Fax: +381-11-22 07080
SWIFT/BIC: RZBSRSBG
www.raiffeisenbank.rs
Slovaška
Tatra banka, a.s.
Hodžovo námestie 3
P.O. Box 42
85005 Bratislava 55
Tel.: +421-2-5919 1111
Faks.: +421-2-5919 1110
SWIFT/BIC: TATRSKBX
www.tatrabanka.sk
Slovakia
Tatra banka, a.s.
Hodžovo námestie 3
P.O. Box 42
85005 Bratislava 55
Phone: +421-2-59 19-1111
Fax: +421-2-59 19-1110
SWIFT/BIC: TATRSKBX
www.tatrabanka.sk
Slovenija
Zagrebška cesta 76
2000 Maribor
Tel.: +386-2-229 3100
Faks.: +386-2-300 3442
SWIFT/BIC: KREKSI22
www.raiffeisen.si
Slovenia
Zagrebška cesta 76
2000 Maribor
Phone: +386-2-22 93100
Fax: +386-2-300 3442
SWIFT/BIC: KREKSI22
www.raiffeisen.si
Ukrajina
Raiffeisen Bank Aval JSC
9, Vul Leskova
01011 Kiev
Tel.: +38-044-490 8888
Faks.: +38-044-285 3231
SWIFT/BIC: AVALUAUK
www.aval.ua
Ukraine
Raiffeisen Bank Aval JSC
9, Vul Leskova
01011 Kiev
Phone: +38-044-49 08888
Fax: +38-044-295-32 31
SWIFT/BIC: AVALUAUK
www.aval.ua
54
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ANNUAL REPORT 2014
Lizinške družbe
Leasing companies
Avstrija
Raiffeisen-Leasing International GmbH
Am Stadtpark 3
1030 Vienna
Tel.: +43-1-71707 2071
Faks.: +43-1-71707 762966
www.rli.co.at
Austria
Raiffeisen-Leasing International GmbH
Am Stadtpark 3
1030 Vienna
Phone: +43-1-71 707-2071
Fax: +43-1-71 707-762966
www.rli.co.at
Albanija
Raiffeisen Leasing Sh.a.
Tirana
Tel.: +355-4-227 4920
Faks.: +355-4-223 2524
www.raiffeisen-leasing.al
Albania
Raiffeisen Leasing Sh.a.
Tirana
Phone: +355-4-22 74920
Fax: +355-4-22 32524
www.raiffeisen-leasing.al
Belorusija
JLLC “Raiffeisen-leasing”
V. Khoruzhey 31-A
220002 Minsk
Tel.: +375-17-289 9394
Faks.: +375-17-289 9974
www.rl.by
Belarus
JLLC “Raiffeisen-Leasing”
V. Khoruzhey 31-A
220002 Minsk
Phone: +375-17-28 9-9394
Fax: +375-17-28 9-9974
www.rl.by
Bosna in Hercegovina
Raiffeisen Leasing d.o.o. Sarajevo
Danileja Ozme 3
71000 Sarajevo
Tel.: +387-33-254 354
Faks.: +387-33-212 273
www.rlbh.ba
Bosnia and Herzegovina
Raiffeisen Leasing d.o.o. Sarajevo
Danijela Ozme 3
71000 Sarajevo
Phone: +387-33-25 4354
Fax: +387-33-21 2273
www.rlbh.ba
Bolgarija
Raiffeisen Leasing Bulgaria OOD
32A Cherni Vrah Blvd. Fl.6
1407 Sofia
Tel.: +359-2-491 9191
Faks.: +359-2-974 2057
www.rlbg.bg
Bulgaria
32A Cherni Vrah Blvd. Fl.6
1407 Sofia
Phone: +359-2-4919191
Fax: +359-2-97 42057
www.rlbg.bg
Hrvaška
Raiffeisen Leasing d.o.o.
Radnicka cesta 43
10000 Zagreb
Tel.: +385-1-659 5000
Faks.: +385-1-659 5050
www.rl-hr.hr
Češka republika
Raiffeisen-Leasing s.r.o.
Hvezdova 1716/2b
14078 Prague 4
Tel.: +420-221-511 611
Faks.: +420-221-511 666
www.rl.cz
Croatia
Radnicka cesta 43
10000 Zagreb
Phone: +385-1-65 9-5000
Fax: +385-1-65 9-5050
www.rl-hr.hr
Czech Republic
Raiffeisen-Leasing s.r.o.
Hvězdova 1716/2b
14078 Prague 4
Phone: +420-221-511-611
Fax: +420-221-511-666
www.rl.cz
www.raiffeisen.si
55
Madžarska
Raiffeisen Lízing Zrt.
Kèsmark utca 11-13
1158 Budapest
Tel.: +36-1-477 8000
Faks.: +36-1-477 8010
www.raiffeisenlizing.hu
Hungary
Raiffeisen Lízing Zrt.
Kèsmark utca 11-13
1158 Budapest
Phone: +36-1-298 8000
Fax: +36-1-298 8010
www.raiffeisenlizing.hu
Kazahstan
Raiffeisen Leasing Kazakhstan LLP
Shevchenko Str. 146, No. 12
050008 Almaty
Tel.: +7-727-378 5430
Faks.: +7-727-378 5431
www.rlkz.at
Kazakhstan
Raiffeisen Leasing Kazakhstan LLP
Shevchenko Str. 146, No. 12
050008 Almaty
Phone: +7-727-37 8-5430
Fax: +7-727-37 8-5431
www.rlkz.at
Kosovo
Raiffeisen Leasing Kosovo
Gazmend Zajmi n.n., Sunny Hill
10000 Pristina
Tel.: +381-38-222 222
Faks.: +381-38-203 01136
www.raiffeisenleasing-kosovo.com
Kosovo
Raiffeisen Leasing Kosovo
Gazmend Zajmi n.n., Sunny Hill
10000 Pristina
Phone: +381-38-22 2222
Fax: +381-38-20 301136
www.raiffeisenleasing-kosovo.com
Moldavija
I.C.S. Raiffeisen Leasing S.R.L.
Alexandru cel Bun 51
2012 Chişinău
Tel.: +373-22-279 313
Faks.: +373-22-228 381
www.raiffeisen-leasing.md
Moldova
I.C.S. Raiffeisen Leasing S.R.L.
Alexandru cel Bun 51
2012 Chişinău
Phone: +373-22-279 313
Fax: +373-22-228 381
www.raiffeisen-leasing.md
Poljska
Raiffeisen-Leasing Polska S.A.
Ul. Prosta 51
00-838 Warsaw
Tel.: +48-22-326 3666
Faks.: +48-22-326 3601
www.rl.com.pl
Poland
Raiffeisen-Leasing Polska S.A.
Ul. Prosta 51
00-838 Warsaw
Phone: +48-22-32 636-66
Fax: +48-22-32 636-01
www.rl.com.pl
Romunija
Raiffeisen Leasing IFN S.A.
246 D Calea Floreasca
014476 Bucharest
Tel.: +40-21-36 53296
Faks.: +40-37-287 9998
www.raiffeisen-leasing.ro
Romania
Raiffeisen Leasing IFN S.A.
246 D Calea Floreasca
014476 Bucharest
Phone: +40-21-36 53296
Fax: +40-37-28 79988
www.raiffeisen-leasing.ro
Rusija
OOO Raiffeisen-Leasing
Stanislavskogo Str. 21/1
109004 Moscow
Tel.: +7-495-721 9980
Faks.: +7-495-721 9572
www.raiffeisen-leasing.ru
Russia
OOO Raiffeisen-Leasing
Stanislavskogo Str. 21/1
109004 Moscow
Phone: +7-495-72 1-9980
Fax: +7-495-72 1-9572
www.raiffeisen-leasing.ru
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ANNUAL REPORT 2014
Srbija
11070 Novi Beograd
Tel.: +381-11-220 7400
Faks.: +381-11-228 9007
www.raiffeisen-leasing.rs
Serbia
11070 Novi Beograd
Phone: +381-11-220 7400
Fax: +381-11-228 9007
www.raiffeisen-leasing.rs
Slovaška
Tatra Leasing s.r.o.
Černyševského 50
85101 Bratislava
Tel.: +421-2-591 93168
Faks.: +421-2-591 93048
www.tatraleasing.sk
Slovakia
Tatra-Leasing s.r.o.
Černyševského 50
85101 Bratislava
Phone: +421-2-59 19-3168
Fax: +421-2-59 19-3048
www.tatraleasing.sk
Slovenija
Letališka cesta 29a
1000 Ljubljana
Tel.: +386 1 241 62 50
Faks.: +386 1 241 62 68
www.rl-sl.si
Slovenia
Letališka cesta 29a
1000 Ljubljana
Phone: +386 1 241 62 50
Fax: +386 1 241 62 68
www.rl-sl.si
Ukrajina
LLC Raiffeisen Leasing Aval
9, Moskovskiy Av.
Build. 5 Office 101
04073 Kiev
Tel.: +38-044-590 2490
Faks.: + 38-044-200 0408
www.rla.com.ua
Ukraine
LLC Raiffeisen Leasing Aval
9, Moskovskyi Av.
Build. 5 Office 101
04073 Kiev
Phone: +38-044-59 02490
Fax: + 38-044-20 00408
www.rla.com.ua
www.raiffeisen.si
57
Podružnice in predstavništva - Evropa
Branches and representative offices –
Europe
Francija
RBI Representative Office Paris
9-11 Avenue Franklin D. Roosevelt
75008 Paris
Tel.: +33-1-456 12700
Faks.: +33-1-456 11606
France
RBI Representative Office Paris
9-11 Avenue Franklin D. Roosevelt
75008 Paris
Phone: +33-1-45 612700
Fax: +33-1-45 611606
Nemčija
RBI Frankfurt Branch
Mainzer Landstraße 51
60329 Frankfurt
Tel.: +49-69-299 21918
Faks.: +49-69-299 21922
Germany
RBI Frankfurt Branch
Mainzer Landstraße 51
60329 Frankfurt
Phone: +49-69-29921918
Fax: +49-69-29 9219-22
Švedska
RBI Representative Office
Nordic Countries
Drottninggatan 89, 14th floor
113 60 Stockholm
Tel.: +46-8-440 5086
Faks.: +46-8-440 5089
Sweden
Nordic Countries
Drottninggatan 89, 14th floor
113 60 Stockholm
Phone: +46-8-440 5086
Fax: +46-8-440 5089
Velika Britanija
RBI London Branch
10 King William Street
London EC4N 7TW
Tel.: +44-20-7933-8000
Faks.: +44-20-793 38099
UK
RBI London Branch
10 King William Street
London EC4N 7TW
Phone: +44-20-7933-8000
Fax: +44-20-79 33-8099
Podružnice in predstavništva – Azija in
Amerika
Branches and representative offices –
Asia and America
Kitajska
RBI Beijing Branch
Beijing International Club Suite 200
2nd floor
Jianguomenwai Dajie 21
100020 Beijing
Tel.: +86-10-653 23388
Faks.: +86-10-653 25926
China
RBI Beijing Branch
Beijing International Club Suite 200
2nd floor
Jianguomenwai Dajie 21
100020 Beijing
Phone: +86-10-65 32-3388
Fax: +86-10-65 32-5926
RBI Representative Office Harbin
Room 1104, Pufa Piaza No. 209
Chang Jiang Street
Nang Gang District
150090 Harbin
Tel.: +86-451-555 31 988
Faks.: +86-451-555 31 988
RBI Representative Office Harbin
Room 1104, Pufa Piaza No. 209
Chang Jiang Street
Nang Gang District
150090 Harbin
Phone: +86-451-55 531 988
Fax: +86-451-55 531 988
RBI Hong Kong Branch
Unit 2102, 21st Floor,
Tower One, Lippo Centre
89 Queensway, Hong Kong
Tel.: +85-2-273 02112
Faks.: +85-2-273 06028
RBI Hong Kong Branch
Unit 2102, 21st Floor,
Tower One, Lippo Centre
89 Queensway, Hong Kong
Phone: +85-2-27 30-2112
Fax: +85-2-27 30-6028
58
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ANNUAL REPORT 2014
RBI Xiamen Branch
Unit B, 32/F Zhongmin Building
No 72 Hubin North Road
Xiamen, Fujian Province
361013, P.R. China
Tel.: +86-592-262 3988
Faks.: +86-592-262 3998
RBI Xiamen Branch
Unit B, 32/F, Zhongmin Building,
No. 72 Hubin North Road,
Xiamen, Fujian Province
361013, P.R. China
Phone: +86-592-262-3988
Fax: +86-592-26 2-3998
RBI Representative Office Zhuhai
Room 2404, Yue Cai Building
No. 188, Jingshan Road
Jida, Zhuhai
Guangdong Province
P.R. China
Tel.: +86-756-323 3500
Faks.: +86-756-323 3321
RBI Representative Office Zhuhai
Room 2404, Yue Cai Building
No. 188, Jingshan Road, Jida,
Zhuhai,
Guangdong Province
P.R. China
Phone: +86-756-323-3500
Fax: +86-756-323-3321
Indija
RBI Representative Office Mumbai
803, Peninsula Heights
C.D. Barfiwala Road, Andheri (W)
400 058 Mumbai
Tel.: +91-22-262 30657
Faks.: +91-22-262 44529
India
RBI Representative Office Mumbai
803, Peninsula Heights
C.D. Barfiwala Road, Andheri (W)
400 058 Mumbai
Phone: +91-22-26 230657
Fax: +91-22-26 244529
Koreja
RBI Representative Office Korea
# 1809 le Meilleur Jongno Tower
24 Jongno 1-ga
Seoul 110-888
Republic of Korea
Tel.: +82-2-72 5-7951
Faks.: +82-2-72 5-7988
Korea
RBI Representative Office Korea
# 1809 Le Meilleur Jongno Tower
24 Jongno 1-ga
Seoul 110-888
Republic of Korea
Phone: +82-2-72 5-7951
Fax: +82-2-72 5-7988
Malezija
RBI Labuan Branch
Licensed Labuan Bank No. 110108C
Level 6 (1E) Main Office Tower
Financial Park
Labuan
Malaysia
Tel.: +607-291 3800
Faks.: +607-291 3801
Malaysia
RBI Labuan Branch
Licensed Labuan Bank No. 110108C
Level 6 (1E), Main Office Tower
Financial Park
Labuan
Malaysia
Phone: +607-29 1-3800
Fax: +607-29 1-3801
Singapur
RBI Singapore Branch
One Raffles Quay
#38-01 North Tower
Singapore 048583
Tel.: +65-630 56000
Faks.: +65-630 56001
Singapore
RBI Singapore Branch
One Raffles Quay
#38-01 North Tower
Singapore 048583
Phone: +65-63 05-6000
Fax: +65-63 05-6001
ZDA
RB International Finance (USA) LLC
1133 Avenue of the Americas, 16th Floor
10036 New York
Tel.: +01-212-845 4100
Faks.: +01-212-944 2093
USA
RB International Finance (USA) LLC
1133 Avenue of the Americas,
16th Floor
10036 New York
Phone: +01-212-84 54100
Fax: +01-212-94 42093
www.raiffeisen.si
59
RBI Representative Office New York
16th Floor
10036 New York
Tel.: +01-212-593 7593
Faks.: +01-212-593 9870
RZB Austria Representative Office New York
16th Floor
10036 New York
Phone: +01-212-593-7593
Fax: +01-212-593-9870
Vietnam
Ho Chi Minh City
35 Nguyen Hue Str.,
Harbour View Tower
Room 601A, 6th Floor, Dist 1
Ho Chi Minh City
Tel.: +84-8-382 14718, 084-8-38 214 719
Faks.: +84-8-38 215256
Vietnam
Ho-Chi-Minh-City
35 Nguyen Hue Str.,
Harbour View Tower
Room 601A, 6th Floor, Dist 1
Ho-Chi-Minh-City
Phone: +84-8-38 214718, +84-8-38 214 719
Fax: +84-8-38 215256
Raiffeisen Zentralbank AG
Zentralbank AG Austria
Avstrija
Am Stadtpark 9
1030 Vienna
Tel.: +43-1-71707 0
Faks.: +43-1-71707 1715
www.rzb.at
Raiffeisen
Am Stadtpark 9
1030 Vienna
Phone: +43-1-26 216-0
Fax: +43-1-26 216-1715
www.rzb.at
Izbrane specializirane družbe Raiffeisen
Selected Raiffeisen Specialist Companies
Kathrein Privatbank Aktiengesellschaft
Wipplingerstraße 25
1010 Vienna
Tel.: +43-1-53 451 300
Faks.: +43-1-53 451 8000
www.kathrein.at
Kathrein Privatbank
Aktiengesellschaft
Wipplingerstraße 25
1010 Vienna
Phone: +43-1-53 451-300
Fax: +43-1-53 451-8000
www.kathrein.at
Raiffeisen Centrobank AG
Tegetthoffstraße 1
1015 Vienna
Tel.: +43-1-515 20 0
Faks.: +43-1-513 43 96
www.rcb.at
ZUNO BANK AG
Muthgasse 26
1190 Vienna
Tel.: +43-1-90 72888-01
www.zuno.eu
60
www.raiffeisen.si
Raiffeisen Centrobank AG
Tegetthoffstraße 1
1015 Vienna
Phone: +43-1-51 520-0
Fax: +43-1-51 343-96
www.rcb.at
ZUNO BANK AG
Muthgasse 26
1190 Vienna
Phone: +43-1-90 72888-01
www.zuno.eu
ANNUAL REPORT 2014
www.raiffeisen.si
61
62
www.raiffeisen.si
ANNUAL REPORT 2014
RAČUNOVODSKI IZKAZI
FINANCIAL STATEMENTS
www.raiffeisen.si
63
Revizorjevo poročilo
64
www.raiffeisen.si
ANNUAL REPORT 2014
www.raiffeisen.si
65
Auditor’s Report
66
www.raiffeisen.si
ANNUAL REPORT 2014
www.raiffeisen.si
67
Izjava o odgovornosti poslovodstva
Uprava na dan 2. 2. 2015 potrjuje računovodske izkaze in
na dan 30. 4. 2015 letno poročilo za leto 2014, končano
na dan 31. 12. 2014. Računovodski izkazi so sestavljeni
v skladu z Mednarodnimi standardi računovodskega
poročanja, kot jih je sprejela EU.
•
vsakršna materialna odstopanja od uporabljenih
računovodskih standardov ustrezno razkrita in
pojasnjena,
•
računovodski izkazi pripravljeni na predpostavki
delujočega podjetja.
Uprava je utemeljeno mnenja, da ima Raiffeisen banka
d.d. zadosti poslovnih virov za nadaljevanje poslovanja
v prihodnosti.
Uprava je odgovorna vzdrževati knjigovodske listine in
zapise, ki z razumno natančnostjo kadar koli razkrivajo
finančno stanje Raiffeisen banke d.d.. Uprava je tudi
odgovorna, da so računovodski izkazi pripravljeni v skladu
z zakonodajo in predpisi Republike Slovenije. Uprava
mora storiti vse, da zavaruje sredstva Raiffeisen banke
d.d. ter mora opraviti vse ustrezne postopke za preprečitev
oziroma odkritje morebitnih prevar in drugih nepravilnosti.
Odgovornost poslovodstva je, da so:
•
uporabljene računovodske politike ustrezne in se jih
tudi konsistentno uporablja,
•poslovne ocene in presoje razumne in preudarne,
Član uprave:
Martin Stotter
68
www.raiffeisen.si
Član uprave:
Werner Georg Mayer
Predsednik uprave:
Gvido Jemenšek
ANNUAL REPORT 2014
Statement of Management Responsibility
On 2 February 2015, the Management Board approved
the Financial Statements, and on 30 April 2015 the
Management Board approved the 2014 Annual Report
concluded on 31 December 2014. The Financial Statements
have been compiled in accordance with the International
Financial Reporting Standards (IFRS) as accepted by the
European Union.
The Management Board has every reason to believe that
Raiffeisen Banka d.d. has sufficient business resources to
continue to pursue its activities in the future.
It is the responsibility of the Management Board to ensure
that:
• suitable accounting policies are consistently used,
• business estimates and forecasts are sound and rational,
Martin Stotter
•all material inconsistencies with the applied financial
reporting standards are promptly disclosed and
clarified,
•
the financial statements are compiled on a going
concern assumption.
The Management Board is responsible for maintaining the
book-keeping documents and records which disclose the
financial status of Raiffeisen Banka d.d. with reasonable
accuracy. The Management Board must ensure that the
Financial Statements are compiled in accordance with
the laws of the Republic of Slovenia. The Management
Board must take all necessary steps to protect the assets
of Raiffeisen Banka d.d. and carry out all the required
procedures in order to prevent or discover potential fraud
or violations.
Werner Georg Mayer
President of the Board:
Gvido Jemenšek
www.raiffeisen.si
69
Izkaz finančnega položaja
na dan 31. 12.
VSEBINA
Pojasnilo
2014
2013
EUR 000
EUR 000
3
230.302
226.800
FINANČNA SREDSTVA, NAMENJENA TRGOVANJU
4
10.143
36.746
FINANČNA SREDSTVA, PRIPOZNANA PO POŠTENI VREDNOSTI SKOZI IZKAZ POSLOVNEGA
5
108.044
91.773
FINANČNA SREDSTVA, RAZPOLOŽLJIVA ZA PRODAJO
6
3.420
1.302
KREDITI
7
629.261
812.73
4.122
58
623.815
810.331
1.324
2.341
8
0
0
DENAR V BLAGAJNI, STANJE NA RAČUNIH PRI CENTRALNIH BANKAH IN VPOGLEDNE VLOGE
PRI BANKAH
IZIDA
Krediti bankam
Krediti strankam, ki niso banke
Druga finančna sredstva
FINANČNA SREDSTVA V POSESTI DO ZAPADLOSTI
9
12.359
14.320
NEOPREDMETENA SREDSTVA
OPREDMETENA OSNOVNA SREDSTVA
10
1.992
2.439
DOLGOROČNE NALOŽBE V KAPITAL ODVISNIH, PRIDRUŽENIH IN SKUPAJ OBVLADOVANIH
11
0
1
TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB
12
0
55
DRUGA SREDSTVA
13
1.428
682
NEKRATKOROČNA SREDSTVA V POSESTI ZA PRODAJO IN USTAVLJENO POSLOVANJE
14
1.593
0
DRUŽB
998.542
1.186.847
FINANČNE OBVEZNOSTI, NAMENJENE TRGOVANJU
SKUPAJ SREDSTVA
15
672
1.328
FINANČNE OBVEZNOSTI, MERJENE PO ODPLAČNI VREDNOSTI
16
939.534
1.109.553
Vloge bank in centralnih bank
213.309
246.032
Vloge strank, ki niso banke
486.755
429.582
Krediti bank in centralnih bank
205.609
401.748
27.054
27.058
Podrejene obveznosti
Druge finančne obveznosti
REZERVACIJE
17
6.807
5.133
4.655
2.819
OBVEZNOSTI ZA DAVEK OD DOHODKOV PRAVNIH OSEB
18
303
0
DRUGE OBVEZNOSTI
19
348
645
945.512
1.114.345
OSNOVNI KAPITAL
46.825
46.825
KAPITALSKE REZERVE
24.619
53.281
SKUPAJ OBVEZNOSTI
AKUMULIRANI DRUGI VSEOBSEGAJOČI DONOS
1.773
19
REZERVE IZ DOBIČKA
1.040
5.298
-21.228
-32.920
53.028
72.502
998.542
1.186.847
ČISTI DOBIČEK / IZGUBA POSLOVNEGA LETA
SKUPAJ KAPITAL
20
SKUPAJ OBVEZNOSTI IN KAPITAL
Pojasnila k računovodskim izkazom so sestavni del računovodskih izkazov in jih je potrebno brati skupaj z njimi.
Član uprave:
Član uprave:
Predsednik uprave:
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
70
www.raiffeisen.si
ANNUAL REPORT 2014
Balance sheet
as at 31 December
CONTENT
Notes
2014
2013
EUR 000
EUR 000
CASH, BALANCES AT CENTRAL BANKS AND DEPOSITS AT BANKS REPAYABLE ON DEMAND
3
230,302
226,800
TRADING ASSETS
4
10,143
36,746
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT AND LOSS
5
108,044
91,773
FINANCIAL ASSETS AVAILABLE FOR SALE
6
3,420
1,302
LOANS AND ADVANCES
7
629,261
812,730
Loans and advances to banks
Loans and advances to non-banking customers
Other financial assets
4,122
58
623,815
810,331
1,324
2,341
FINANCIAL ASSETS HELD TO MATURITY
8
0
0
TANGIBLE ASSETS
9
12,359
14,320
INTANGIBLE FIXED ASSETS
10
1,992
2,439
INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES
11
0
1
TAX ASSETS
12
0
55
OTHER ASSETS
13
1,428
682
NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
14
TOTAL ASSETS
1,593
0
998,542
1,186,847
FINANCIAL LIABILITIES HELD FOR TRADING
15
672
1,328
FINANCIAL LIABILITIES RECOGNISED AT AMORTISED COST
16
939,534
1,109,553
Deposits from banks and central banks
213,309
246,032
Deposits from non-banking customers
486,755
429,582
Loans from banks and central banks
205,609
401,748
27,054
27,058
6,807
5,133
4,655
2,819
Subordinated liabilities
Other financial liabilities
PROVISIONS
17
TAX LIABILITIES
18
303
0
OTHER LIABILITIES
19
348
645
TOTAL LIABILITIES
945,512
1,114,345
SUBSCRIBED CAPITAL
46,825
46,825
CAPITAL RESERVES
24,619
53,281
ACCUMULATED OTHER COMPREHENSIVE INCOME
1,773
19
PROFIT RESERVES
1,040
5,298
-21,228
-32,920
53,028
72,502
998,542
1,186,847
NET PROFIT/LOSS FOR THE YEAR
TOTAL EQUITY
20
TOTAL LIABILITIES AND EQUITY
The accounting policies and explanatory notes form an integral part of, and should be read in conjunction with, these
financial statements.
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
www.raiffeisen.si
71
Izkaz vseobsegajočega donosa
za obdobje od 1. 1. do 31. 12.
VSEBINA
Pojasnilo
2014
2013
EUR 000
EUR 000
Prihodki iz obresti
22.1
30.606
39.909
Odhodki za obresti
22.2
14.842
20.300
22
15.764
19.609
Čiste obresti
Prihodki iz dividend
23
0
0
Prihodki iz opravnin (provizij)
24.1
9.350
9.189
Odhodki za opravnine (provizije)
24.2
1.029
866
Čiste opravnine (provizije)
24
8.321
8.323
Realizirani dobički/izgube iz finančnih sredstev in obveznosti, ki niso merjeni po pošteni vrednosti
25
-1.402
-55
Čisti dobički/izgube iz finančnih sredstev in obveznosti, namenjenih trgovanju
26
522
868
Dobički/izgube iz finančnih sredstev in obveznosti, pripoznanih po pošteni vrednosti skozi izkaz
27
355
-145
Čisti dobički/izgube iz tečajnih razlik
28
17
-113
Čisti dobički/izgube iz odprave pripoznanja sredstev brez nekratkoročnih sredstev v posesti za
29
--14
-18
Drugi čisti poslovni dobički/izgube
30
-244
-814
Administrativni stroški
31
-16.512
-17.010
Amortizacija
32
-1.361
-1.636
Rezervacije
33
-1.777
-937
Oslabitve
34
-25.513
-40.996
5
0
609
0
-21.230
-32.923
-2
-3
ČISTI DOBIČEK/IZGUBA IZ REDNEGA POSLOVANJA
-21.228
-32.920
ČISTI DOBIČEK/ IZGUBA POSLOVNEGA LETA
-21.228
-32.920
Aktuarski čisti dobički/izgube za pokojninske programe, pripoznani v zadržanem dobičku/izgubi
-4
19
Postavke, ki kasneje ne bodo prerazvrščene v poslovni izid
-4
19
2.118
-57
-360
0
skozi izkaz poslovnega izida
poslovnega izida
prodajo
Pripadajoči dobički/izgube iz naložb v kapital pridruženih in skupaj obvladovanih družb, obračunanih po kapitalski metodi
Čisti dobički/izgube iz nekratkoročnih sredstev v posesti za prodajo in z njimi povezanimi obveznostmi
DOBIČEK/IZGUBA IZ REDNEGA POSLOVANJA
Davek iz dohodka pravnih oseb iz rednega poslovanja
Čisti dobički/izgube, pripoznani v presežku iz prevrednotenja v zvezi s finančnimi sredstvi razpolo-
35
žljivimi za prodajo
Davek iz dohodka pravnih oseb v zvezi s postavkami, ki bodo lahko pozneje prerazvrščene v
poslovni izid
Postavke, ki bodo lahko kasneje prerazvrščene v poslovni izid
1.758
-57
DRUGI VSEOBSEGAJOČI DONOS PO OBDAVČITVI
1.754
-38
-19.474
-32.958
VSEOBSEGAJOČI DONOS POSLOVNEGA LETA PO OBDAVČITVI
Član uprave:
Član uprave:
Predsednik uprave:
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
72
www.raiffeisen.si
ANNUAL REPORT 2014
Statement of Comprehensive Income
for the period 1 January to 31 December
CONTENT
Notes
2014
2013
EUR 000
EUR 000
Interest and similar income
22.1
30,606
39,909
Interest and similar expense
22.2
14,842
20,300
22
15,764
19,609
Net interest income
Dividend income
23
0
0
Fees and commissions income
24.1
9,350
9,189
Fees and commissions expense
24.2
1,029
866
Net fees and commissions income
24
8,321
8,323
Gains/losses from financial assets and liabilities not classified as at fair value through profit or loss
25
-1,402
-55
Gains/losses from financial assets and liabilities held for trading
26
522
868
Gains/losses from financial assets and liabilities designated at fair value through profit or loss
27
355
-145
Foreign exchange revaluation gains/loss
28
17
-113
Gains and losses on derecognition of assets other than available for sale
29
-14
-18
Other net operating profit/loss
30
-244
-814
Administrative expenses
31
-16,512
-17,010
Depreciation
32
-1,361
-1,636
Provisions
33
-1,777
-937
Impairment charges
34
-25,513
-40,996
Share of profits/(losses) of associates and joint ventures accounted for using the equity method
5
0
609
0
-21,230
-32,923
-2
-3
NET PROFIT/LOSS
-21,228
-32,920
ANNUAL NET PROFIT/LOSS
-21,228
-32,920
-4
19
Net profit/(loss) from non-current assets held for sale and disposal groups
PROFIT/LOSS BEFORE TAX
Corporate income tax
35
Actuarial gains/losses on defined benefit pension plan
Items that will not be reclassified to profit/loss
Valuation gains/losses on financial assets available for sale taken to equity
Corporate income tax on items that may be reclassified to profit or loss
Items that may be reclassified to profit or loss
OTHER COMPREHENSIVE INCOME AFTER TAX
COMPREHENSIVE INCOME AFTER TAX
-4
19
2,118
-57
-360
0
1,758
-57
1,754
-38
-19,474
-32,958
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
www.raiffeisen.si
73
Izkaz sprememb lastniškega kapitala
za obdobje od 1. 1. 2014 do 31. 12. 2014
v EUR 000
Zadržani dobiček oz. izguba
Akumulirani
(vključno s čistim
drugi
VSEBINA
ZAČETNO STANJE V POSLOVNEM OBDOBJU
Kapitalske
vseobsegajoči
Rezerve iz
izgubo
kapital
rezerve
donos
dobička
oslovnega leta)
46.825
53.281
19
5.298
Vseobsegajoči donos poslovnega leta po obdavčitvi
-28.662
46.825
24.619
1.773
Skupaj kapital
-32.920
72.502
-21.228
-19.474
-4.258
32.920
0
1.040
-21.228
53.028
1.754
Poravnava izgube prejšnjih let
KONČNO STANJE V POSLOVNEM OBDOBJU
dobičkom/
Osnovni
Izkaz sprememb lastniškega kapitala za obdobje
od 1. 1. 2013 do 31. 12. 2013
v EUR 000
Zadržani dobiček oz. izguba
Akumulirani
(vključno s čistim
drugi
VSEBINA
ZAČETNO STANJE V POSLOVNEM OBDOBJU
Kapitalske
vseobsegajoči
Rezerve iz
izgubo
kapital
rezerve
donos
dobička
poslovnega leta)
17.578
42.527
57
14.071
Vseobsegajoči donos poslovnega leta po obdavčitvi
Vpis (ali vplačilo) novega kapitala
-38
29.247
10.753
46.825
53.281
Skupaj kapital
-8.773
65.460
-32.920
-32.958
40.000
Poravnava izgube prejšnjih let
KONČNO STANJE V POSLOVNEM OBDOBJU
dobičkom/
Osnovni
19
-8.773
8.773
0
5.298
-32.920
72.502
Pojasnila k računovodskih izkazom so sestavni del računovodskih izkazov in jih je potrebno brati skupaj z njimi.
Član uprave:
Član uprave:
Predsednik uprave:
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
74
www.raiffeisen.si
ANNUAL REPORT 2014
Statement of Changes in Equity for the period
from 1 January 2014 to 31 December 2014
in EUR 000
Retained
Accumula-
earnings
ted other
(including net
profit/loss for
Subscribed
Capital
comprehensive
capital
reserves
income
Profit reserves
the year)
Total equity
46,825
53,281
19
5,298
-32,920
72,502
CONTENT
OPENING BALANCE
Comprehensive income after tax
1,754
Covering previous year loss
-28,662
CLOSING BALANCE
46,825
24,619
1,773
-21,228
-19,474
-4,258
32,920
0
1,040
-21,228
53,028
Statement of Changes in Equity for the period
from 1 January 2013 to 31 December 2013
in EUR 000
Retained
Accumula-
earnings
ted other
(including net
profit/loss for
Subscribed
Capital
comprehensive
capital
reserves
income
Profit reserves
the year)
Total equity
17,578
42,527
57
14,071
-8,773
65,460
-32,920
-32,958
29,247
10,753
CONTENT
OPENING BALANCE
Comprehensive income after tax
-38
Subscription of new capital
40,000
Covering previous year loss
CLOSING BALANCE
46,825
53,281
19
-8,773
8,773
0
5,298
-32,920
72,502
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
www.raiffeisen.si
75
IZKAZ DENARNIH TOKOV
za obdobje od 1. 1. do 31. 12.
(po posredni metodi oziroma različici II.)
v tisoč EUR
Oznaka
POSTAVKA
A.
DENARNI TOKOVI PRI POSLOVANJU
a)
Čisti poslovni izid pred obdavčitvijo
Amortizacija
Oslabitve/(odprava oslabitve) finančnih sredstev, razpoložljivih za prodajo
2013
-21.230
-32.923
2.722
1.636
0
257
Oslabitve/(odprava oslabitve) kreditov
24.151
40.739
Čisti (dobički)/izgube iz tečajnih razlik
5.425
-597
-109
27
Čisti (dobički)/izgube pri prodaji opredmetenih osnovnih sredstev in naložbenih nepremičnin
Drugi (dobički)/izgube iz naložbenja
-2.118
0
Druge prilagoditve čistega poslovnega izida pred obdavčitvijo
1.671
622
Denarni tokovi pri poslovanju pred spremembami poslovnih sredstev in obveznosti
b)
2014
(Povečanja) / zmanjšanja poslovnih sredstev (brez denarnih ekvivalentov)
10.511
9.762
157.453
190.823
Čisto (povečanje)/zmanjšanje sredstev pri centralni banki
37.240
-3.530
Čisto (povečanje)/zmanjšanje finančnih sredstev, namenjenih trgovanju
26.142
-10.058
-15.883
35.791
Čisto (povečanje)/zmanjšanje finančnih sredstev, pripoznanih po pošteni vrednosti skozi izkaz
poslovnega izida
Čisto (povečanje)/zmanjšanje finančnih sredstev, razpoložljivih za prodajo
Čisto (povečanje)/zmanjšanje kreditov
Čisto (povečanje)/zmanjšanje drugih sredstev
c)
Povečanja / (zmanjšanja) poslovnih obveznosti
Čisto povečanje/(zmanjšanje) finančnih obveznosti do centralne banke
Čisto povečanje/(zmanjšanje) finančnih obveznosti, namenjenih trgovanju
Čisto povečanje/(zmanjšanje) vlog in najetih kreditov, merjenih po odplačni vrednosti
č)
0
0
112.293
168.442
-2.339
178
-166.757
-238.714
-10.664
-35.034
-35
-314
-157.479
-203.026
Čisto povečanje/(zmanjšanje) drugih obveznosti
1.420
-340
Denarni tokovi pri poslovanju (a+b+c)
1.206
-38.129
d)
(Plačani) / vrnjeni davek na dohodek pravnih oseb
e)
Neto denarni tokovi pri poslovanju (č+d)
B.
DENARNI TOKOVI PRI NALOŽBENJU
a)
Prejemki pri naložbenju
9
7
Prejemki pri prodaji opredmetenih osnovnih sredstev in naložbenih nepremičnin
8
7
Prejemki pri prodaji finančnih sredstev v posesti do zapadlosti
b)
Izdatki pri naložbenju
(Izdatki pri nakupu opredmetenih osnovnih sredstev in naložbenih nepremičnin)
0
0
1.206
-38.129
0
0
-213
-112
-36
-16
(Izdatki pri nakupu neopredmetenih dolgoročnih sredstev)
-177
-96
c)
Neto denarni tokovi pri naložbenju (a+b)
-204
-105
C.
DENARNI TOKOVI PRI FINANCIRANJU
a)
b)
c)
Prejemki pri financiranju
0
40.000
Prejemki od izdaje delnic in drugih kapitalskih instrumentov
0
40.000
Izdatki pri financiranju
-4
-4
(Odplačila podrejenih obveznosti)
-4
-4
Neto denarni tokovi pri financiranju (a+b)
-4
39.996
D.
Učinki spremembe deviznih tečajev na denarna sredstva in njihove ustreznike
E.
Čisto povečanje denarnih sredstev in denarnih ustreznikov (Ae+Bc+Cc)
5.952
-710
998
1.762
F.
Denarna sredstva in njihovi ustrezniki na začetku obdobja
223.316
222.264
G.
Denarna sredstva in njihovi ustrezniki na koncu obdobja (D+E+F)
230.267
223.316
Član uprave:
Martin Stotter
76
www.raiffeisen.si
Član uprave:
Werner Georg Mayer
Predsednik uprave:
Gvido Jemenšek
ANNUAL REPORT 2014
Statement of Cash Flows
for the period from 1 January to 31 December
(using indirect method; version II)
in EUR 000
Ref.
CONTENT
A.
CASH FLOWS FROM OPERATING ACTIVITIES
a)
Net profit/loss before tax
Depreciation
Net (gains)/losses from financial assets available for sale
Net (gains)/losses from loan impairment
Net foreign exchange translation (gains)/losses
Net (gains)/losses from the sale of tangible assets and investment properties
-32,923
2,722
1,636
0
257
24,151
40,739
5,425
-597
-109
27
0
Other profit and loss adjustments before tax
1,671
622
(Increases)/decreases in operating assets (less cash equivalents)
10,511
9,762
157,453
190,823
Net (increase)/decrease in assets with the central bank
37,240
-3,530
Net (increase)/decrease in financial assets held for trading
26,142
-10,058
Net (increase)/decrease in financial assets designated at fair value through profit or loss
-15,883
35,791
Net (increase)/decrease in loans and receivables
Net (increase)/decrease in other assets
Increases/(decreases) in operating liabilities
Net increase/(decrease) in financial liabilities with the central bank
Net increase/(decrease) in financial liabilities held for trading
Net increase/(decrease) in deposits and loans at amortised cost
č)
-21,230
-2,118
Net (increase)/decrease in available-for-sale financial assets
c)
2013
Net (gains)/losses from investing activities
Cash flows from operating activities before changes in operating assets and liabilities
b)
2014
0
0
112,293
168,442
-2,339
178
-166,757
-238,714
-10,664
-35,034
-35
-314
-157,479
-203,026
Net increase/(decrease) in other liabilities
1,420
-340
Cash flows from operating activities (a + b + c)
1,206
-38,129
d)
Corporate income tax (paid)/refunded
e)
Net cash flows from operating activities (č + d)
B.
CASH FLOWS FROM INVESTING ACTIVITIES
a)
Cash inflow from investing activities
9
7
Proceeds from the sale of tangible assets and investment properties
8
7
Proceeds from the sale of financial assets held to maturity
b)
Cash outflow from investing activities
(Purchase of tangible assets and investment properties)
0
0
1,206
-38,129
0
0
-213
-112
-36
-16
(Purchase of intangible fixed assets)
-177
-96
-204
-105
c)
Net cash flow used for investing activities (a + b)
C.
CASH FLOW FROM FINANCING ACTIVITIES
a)
Cash inflow from financing activities
0
40,000
Proceeds from issuing shares and other equity capital instruments
0
40,000
-4
b)
c)
Cash outflow from financing activities
-4
(Repayment of subordinated liabilities)
-4
-4
Net cash flows from financing activities (a + b)
-4
39,996
D.
Effects of exchange rate changes on cash and cash equivalents
E.
Net increase in cash and cash equivalents (Ae + Bc + Cc)
5,952
-710
998
1,762
F.
Cash and cash equivalents at the beginning of the year
223,316
222,264
G.
Cash and cash equivalents at the end of the year (D + E + F)
230,267
223,316
Martin Stotter
Werner Georg Mayer
Gvido Jemenšek
www.raiffeisen.si
77
1.
Povzetek pomembnih
usmeritev
Podlaga
izkazov
za
pripravo
računovodskih
računovodskih
Raiffeisen banka d.d. Maribor (banka) je bila ustanovljena
oktobra 1992 kot velika delniška družba. Banka zagotavlja
dejavnost bank, hranilnic, drugo kreditno posredništvo,
drugo finančno posredništvo, posredništvo z vrednostnimi
papirji in pomožne dejavnosti, povezane s finančnim
posredništvom.
V drugi polovici leta 2007 je bila sprejeta odločitev uprave
in nadzornega sveta o preimenovanju banke iz »Raiffeisen
Krekova banka d.d.« v »Raiffeisen banka d.d.«
Nadrejena družba je Raiffeisen Bank International AG,
Dunaj, ki ima na dan 31. 12. 2014 96,7 % (2013: 96,7 %)
lastništva Raiffeisen banke d.d., Maribor. Preostale deleže
imajo druga podjetja in fizične osebe. Konsolidirana letna
poročila skupine Raiffesen so dosegljiva na spletni strani
www.rbinternational.com.
Sedež banke je na Zagrebški cesti 76 v Mariboru,
poslovalnice pa so v Ljubljani in drugih 10 mestih po
Sloveniji. Na dan 31. 12. 2014 je bilo v banki zaposlenih
232 ljudi (2013: 256).
Računovodski izkazi so bili pripravljeni na osnovi izvirnih
vrednosti, razen za določene postavke in finančne
instrumente, ki so merjeni po prevrednoteni pošteni
vrednosti, kot je pojasnjeno v računovodskih politikah
spodaj. V splošnem izvirne vrednosti bazirajo na pošteni
vrednosti, ocenjeni pri izmenjavi sredstev. Vsi zneski v
računovodskih izkazih in njihovih pojasnilih so izraženi v
tisoč evrih (EUR 000), razen če je navedeno drugače.
Pri pripravi računovodskih izkazov so bile upoštevane
ocene in presoje uprave banke, ki so vplivale na razkritja
v letnem poročilu. Ocene in presoje so skladne z dejstvi,
znanimi na dan priprave računovodskih izkazov, ki pa se
lahko razlikujejo od dejanskega stanja. Banka uporabljene
računovodske ocene in predpostavke sproti ažurira pri
čemer se popravki le-teh pripoznajo v obdobju spremembe.
1. A Summary of Significant Accounting
Policies
The Basis for the Preparation of
Financial Statements
Raiffeisen Banka d.d. Maribor (the Bank) was founded in
October 1992 as a joint-stock company. The Bank provides
corporate and retail banking and savings services, money
market and security market services, as well as national
and international settlements and custody services.
In the second half of 2007, the Bank’s Management and
Supervisory Boards decided to rename the Bank from
Raiffeisen Krekova banka d.d. to Raiffeisen Banka d.d.
The parent company of the Bank is Raiffeisen Bank
International AG, Vienna, which holds 96.7 % of shares
(2013: 96.7 %) in Raiffeisen Banka d.d. The remaining
shares are owned by other enterprises and individuals.
Consolidated financial statements of the Raiffeisen Group
are available on the web site www.rbinternational.com.
The Bank’s Head Office is on Zagrebška cesta 76 in
Maribor, Slovenia, while branch offices are located in the
capital of Ljubljana and 10 other Slovenian towns. As at 31
December 2014, the Bank had 232 employees (in 2013:
256).
The financial statements were prepared on the historical
cost basis, excluding for the followng items: available-forsale financial assets, derivative financial instruments held
for trading, and financial assets and liabilities recognised at
fair value through profit or loss. All amounts in the financial
statements and accompanying notes are presented in EUR
thousands (EUR 000) unless otherwise indicated.
The preparation of financial statements considered the
estimates and assumptions made by the Bank’s Management
which affect reported amounts in the financial statements.
These estimates are based on information available as at the
date of the financial statements and may differ from actual
figures. The Bank promptly updates financial statements and
assumptions and recognises them in the modified period.
The Bank’s functional currency is the euro (EUR).
Funkcijska valuta banke je evro (»EUR«).
78
www.raiffeisen.si
ANNUAL REPORT 2014
Izjava o skladnosti
Statement of Compliance
Računovodski izkazi Raiffeisen banke d.d. so pripravljeni
v skladu z Mednarodnimi standardi računovodskega
poročanja, kot jih je sprejel Odbor za mednarodne
računovodske standarde, in tolmačenji Odbora za
pojasnjevanje mednarodnega računovodskega poročanja,
kot jih je sprejela Evropska unija. Upoštevane so tudi
poročevalske zahteve Zakona o gospodarskih družbah.
The financial statements of Raiffeisen Banka d.d. were
prepared in accordance with the International Financial
Reporting Standards (IFRS) as adopted by the International
Accounting Standards Board (IASB), and comply with the
interpretations of the International Financial Reporting
Interpretations Committee (IFRIC) as adopted by the
European Union. They also comply with the reporting
requirements stipulated in the Companies Act.
Standardi in pojasnila, ki veljajo v tekočem
obdobju
V tekočem obdobju veljajo naslednji standardi, spremembe
obstoječih standardov in pojasnila, ki jih je izdal Odbor za
mednarodne računovodske standarde (OMRS) in sprejela
EU:
•
MSRP 10 'Konsolidirani računovodski izkazi',
ki ga je EU sprejela 11. decembra 2012 (velja za letna
obdobja, ki se začnejo 1. januarja 2014 ali pozneje),
•
MSRP 11 'Skupne ureditve', ki ga je EU sprejela
11. decembra 2012 (velja za letna obdobja, ki se
začnejo 1. januarja 2014 ali pozneje),
•
MSRP 12 'Razkritje deležev v drugih družbah',
ki ga je EU sprejela 11. decembra 2012 (velja za letna
•
MRS 27 (spremenjen leta 2011) 'Ločeni
računovodski izkazi', ki ga je EU sprejela 11.
decembra 2012 (velja za letna obdobja, ki se pričnejo
1. januarja 2014 ali pozneje),
•
MRS 28 (spremenjen leta 2011) 'Naložbe v
pridružena podjetja in skupne podvige', ki
ga je EU sprejela 11. decembra 2012 (velja za letna
obdobja, ki se pričnejo 1. januarja 2014 ali pozneje),
•
Spremembe
MSRP
10
'Konsolidirani
računovodski izkazi', MSRP 11 'Skupne
ureditve' in MSRP 12 'Razkritje deležev v
drugih družbah' - Napotki za prehod, ki jih je EU
sprejela 4. aprila 2013 (veljajo za letna obdobja, ki se
pričnejo 1. januarja 2014 ali pozneje),
•
Spremembe
MSRP
10
'Konsolidirani
računovodski izkazi', MSRP 12 'Razkritje
deležev v drugih družbah' in MRS 27
(spremenjen 2011) 'Ločeni računovodski
izkazi' - Naložbena podjetja, ki jih je EU sprejela
20. novembra 2013 (veljajo za letna obdobja, ki se
pričnejo 1. januarja 2014 ali pozneje),
•
Spremembe MRS 32 'Finančni instrumenti:
Predstavitev' – Pobotanje finančnih sredstev
in finančnih obveznosti, ki jih je EU sprejela 13.
Decembra 2012 (velja za letna obdobja, ki se začnejo
1. januarja 2014 ali pozneje),
Standards and Interpretations effective in the
current period
The following standards, amendments to the existing
standards and interpretations issued by the International
Accounting Standards Board (IASB) and adopted by the EU
are effective for the current period:
•IFRS 10 “Consolidated Financial Statements” adopted by the EU on 11 December 2012 (effective for
annual periods beginning on or after 1 January 2014),
•
IFRS 11 “Joint Arrangements” - adopted by the
EU on 11 December 2012 (effective for annual periods
beginning on or after 1 January 2014),
•
IFRS 12 “Disclosure of Interests in Other
Entities” - adopted by the EU on 11 December 2012
(effective for annual periods beginning on or after 1
January 2014),
•
IAS 27 (revised in 2011) “Separate Financial
Statements” - adopted by the EU on 11 December
2012 (effective for annual periods beginning on or after
1 January 2014),
•
IAS 28 (revised in 2011) “Investments in
Associates and Joint Ventures“ - adopted by the
EU on 11 December 2012 (effective for annual periods
•
Amendments to IFRS 10 “Consolidated
Financial Statements”, IFRS 11 “Joint
Arrangements” and IFRS 12 “Disclosures of
Interests in Other Entities” – Transition Guidance,
adopted by the EU on 4 April 2013 (effective for annual
periods beginning on or after 1 January 2014),
•
Financial Statements”, IFRS 12 “Disclosure of
Interests in Other Entities” and IAS 27 (revised
in 2011) “Separate Financial Statements” –
Investment Entities, adopted by the EU on 20 November
1 January 2014),
•
Amendments to IAS 32 “Financial Instruments:
Presentation” – Offsetting Financial Assets and
Financial Liabilities, adopted by the EU on 13 December
1 January 2014),
www.raiffeisen.si
79
•
Spremembe MRS 36 'Oslabitev sredstev'
- Razkritja nadomestljive vrednosti za nefinančna
sredstva, ki jih je EU sprejela 19. decembra 2013
(veljajo za letna obdobja, ki se pričnejo 1. januarja
2014 ali pozneje),
•
Amendments to IAS 36 “Impairment of
Assets” – Recoverable Amount Disclosures for NonFinancial Assets, adopted by the EU on 19 December
1 January 2014),
•
Spremembe MRS 39 ‘Finančni instrumenti:
Pripoznavanje in merjenje' – Prenova izpeljanih
finančnih instrumentov in nadaljevanje obračunavanja
varovanja pred tveganjem, ki jih je EU sprejela 19.
decembra 2013 (veljajo za letna obdobja, ki se
pričnejo 1. januarja 2014 ali pozneje).
•
Amendments to IAS 39 “Financial Instruments:
Recognition and Measurement” – Novation of
Derivatives and Continuation of Hedge Accounting,
adopted by the EU on 19 December 2013 (effective for
annual periods beginning on or after 1 January 2014).
Sprejetje teh sprememb obstoječih standardov ni privedlo
do pomembnih sprememb v računovodskih usmeritvah
banke.
The adoption of these amendments to the existing standards
has not led to significant changes in the Banks accounting
policies.
Standardi in pojasnila, ki jih je izdal OMRS in
sprejela EU, ki še niso v veljavi
Na datum odobritve teh računovodskih izkazov so
bili izdani naslednji standardi, spremembe obstoječih
standardov in pojasnila, ki jih je izdal OMRS in sprejela
EU, vendar še niso stopili v veljavo:
Standards and Interpretations issued by IASB
and adopted by the EU but not yet effective
At the date of authorisation of these financial statements the
following standards, amendments to the existing standards
and interpretations issued by IASB and adopted by the EU
were in issue but not yet effective:
•
Spremembe različnih standardov 'Izboljšave
MSRP (obdobje 2010-2012)', ki izhajajo iz letnega
projekta za izboljšanje MSRP (MSRP 2, MSRP 3, MSRP
8, MSRP 13, MRS 16, MSR 24 in MRS 38), predvsem
z namenom odpravljanja neskladnosti in razlage
besedila, ki jih je EU sprejela 17. decembra 2014
(spremembe je treba uporabljati za letna obdobja, ki
se začnejo 1. februarja 2015 ali pozneje),
•
Amendments
to
various
standards
“Improvements to IFRSs (cycle 2010 – 2012)”
resulting from the annual improvement project of IFRSs
(IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24 and IAS
38) primarily with a view to removing inconsistencies
and clarifying wording, adopted by the EU on 17
December 2014 (effective for annual periods beginning
on or after 1 February 2015),
• S
premembe različnih standardov 'Izboljšave
13 in MRS 40), predvsem z namenom odpravljanja
neskladnosti in razlage besedila, ki jih je EU sprejela
18. decembra 2014 (spremembe je treba uporabljati
za letna obdobja, ki se začnejo 1. januarja 2015 ali
pozneje),
•
Amendments
to
various
standards
“Improvements to IFRSs (cycle 2011 – 2013)”
(IFRS 1, IFRS 3, IFRS 13 and IAS 40) primarily with
a view to removing inconsistencies and clarifying
wording, adopted by the EU on 18 December 2014
January 2015),
•
Spremembe MRS 19 'Zaslužki zaposlencev' Programi z določenimi zaslužki: Prispevki zaposlencev,
ki jih je EU sprejela 17. decembra 2014 (velja za letna
obdobja, ki se pričnejo 1. februarja 2015 ali kasneje),
•
Amendments to IAS 19 “Employee Benefits” –
Defined Benefit Plans: Employee Contributions, adopted
by the EU on 17 December 2014 (effective for annual
periods beginning on or after 1 February 2015),
•
OPMSRP 21 'Dajatve', ki ga je EU sprejela 13.
junija 2014 (velja za letna obdobja, ki se začnejo 17.
junija 2014 ali pozneje).
•
IFRIC 21 “Levies”, adopted by the EU on 13 June
17 June 2014).
Banka se je odločila, da ne bo sprejela teh standardov,
popravkov in pojasnil, preden stopijo v veljavo. Banka
pričakuje, da sprejetje teh standardov, popravkov in
pojasnil ne bo imelo bistvenega vpliva na računovodske
izkaze podjetja v obdobju začetne uporabe.
The Bank has decided not to adopt these standards,
revisions and interpretations before they are enforced. The
Bank expects that the adoption of these standards, revisions
and interpretations will not significantly affect financial
statements in the initial period.
80
www.raiffeisen.si
ANNUAL REPORT 2014
Standardi in pojasnila, ki jih je izdal OMRS,
vendar jih EU še ni sprejela
Trenutno se MSRP, kot jih je sprejela EU, bistveno ne
razlikujejo od predpisov, ki jih je sprejel Odbor za
mednarodne računovodske standarde (OMRS) z izjemo
naslednjih standardov, sprememb obstoječih standardov
in pojasnil, ki na dan 31. 12. 2014 (spodaj navedeni
datumi začetka veljavnosti veljajo za celoten MRSP) niso
bili potrjeni za uporabo v EU:
Standards and Interpretations issued by IASB
but not yet adopted by the EU
At present, IFRS as adopted by the EU do not significantly
differ from regulations adopted by the International
Accounting Standards Board (IASB) except from the
following standards, amendments to the existing standards
and interpretations, which were not endorsed for use in EU
as at 31 December 2014 (the effective dates stated below
is for IFRS in full):
•
MSRP 9 'Finančni instrumenti' (velja za letna
•
IFRS 9 “Financial Instruments” (effective for
annual periods beginning on or after 1 January 2018),
•
MSRP 14 'Zakonsko predpisani odlog plačila
računov' (velja za letna obdobja, ki se začnejo 1.
januarja 2016 ali pozneje),
•
FRS 14 “Regulatory Deferral Accounts”
January 2016),
•
MSRP 15 'Prihodki iz pogodb s strankami'
(velja za letna obdobja, ki se začnejo 1. januarja 2017
ali pozneje),
•
IFRS 15 “Revenue from Contracts with
Customers” (effective for annual periods beginning
on or after 1 January 2017),
•
Spremembe
MSRP
10
'Konsolidirani
računovodski izkazi' in MRS 28 'Naložbe
v pridružena podjetja in skupne podvige' Prodaja ali prispevanje sredstev med vlagateljem in
njegovim pridruženi podjetjem oz. skupnim podvigom
(velja za letna obdobja, ki se začnejo 1. januarja 2016
ali pozneje),
•
Financial Statements” and IAS 28 “Investments
in Associates and Joint Ventures” Sale or
Contribution of Assets between an Investor and its
Associate or Joint Venture (effective for annual periods
•
Spremembe
MSRP
10
'Konsolidirani
računovodski izkazi', MSRP 12 'Razkritje
deležev v drugih družbah' in MRS 28 'Naložbe
v podjetja in skupne podvige' - Naložbena
podjetja: izjeme pri konsolidaciji (veljajo za letna
obdobja, ki se pričnejo 1. januarja 2016 ali pozneje),
•
Financial Statements”, IFRS 12 “Disclosure
of Interests in Other Entities” and IAS 28
“Investments in Associates and Joint Ventures”
– Investment Entities: Applying the Consolidation
Exception (effective for annual periods beginning on or
after 1 January 2016),
•
Spremembe MSRP 11 'Skupne ureditve' Obračunavanje pridobitve deležev pri skupnem
delovanju (velja za letna obdobja, ki se začnejo 1.
•
Amendments to IFRS 11 “Joint Arrangements”
– Accounting for Acquisition of Interests in Joint
Operations (effective for annual periods beginning on
or after 1 January 2016),
•
Spremembe
MRS
1
'Predstavljanje
računovodskih izkazov' – Pobuda za razkritje
(velja za letna obdobja, ki se pričnejo 1. januarja 2016
ali pozneje),
•
Amendments to IAS 1 “Presentation of
Financial Statements” – Disclosure Initiative
January 2016),
•
Spremembe MRS 16 'Opredmetena osnovna
sredstva' in MRS 38 'Neopredmetena sredstva'
– Pojasnilo sprejemljivih metod amortizacije (velja za
letna obdobja, ki se začnejo 1. januarja 2016 ali
pozneje),
•
Amendments to IAS 16 “Property, Plant and
Equipment” and IAS 38 “Intangible Assets”
– Clarification of Acceptable Methods of Depreciation
and Amortisation (effective for annual periods beginning
on or after 1 January 2016),
• S
premembe MRS 16 'Opredmetena osnovna
sredstva' in MRS 41 'Kmetijstvo' - Kmetijstvo:
Rodne rastline (velja za letna obdobja, ki se začnejo 1.
•
Amendments to IAS 16 “Property, Plant
and Equipment” and IAS 41 “Agriculture” –
Agriculture: Bearer Plants (effective for annual periods
• S
premembe MRS 27 'Ločeni računovodski
izkazi' – Kapitalska metoda pri ločenih računovodskih
izkazih (velja za letna obdobja, ki se pričnejo 1.
• Spremembe različnih standardov 'Izboljšave
•
Amendments to IAS 27 “Separate Financial
Statements” – Equity Method in Separate Financial
Statements (effective for annual periods beginning on or
after 1 January 2016),
www.raiffeisen.si
81
19 in MRS 34), predvsem z namenom odpravljanja
neskladnosti in razlage besedila, (spremembe je treba
uporabljati za letna obdobja, ki se začnejo 1. januarja
2016 ali pozneje),
Banka predvideva, da uvedba teh standardov, sprememb
obstoječih standardov in pojasnil v obdobju začetne
uporabe ne bo imela pomembnega vpliva na računovodske
izkaze banke.
Banka ocenjuje, da uporaba obračunavanja varovanja
pred tveganji v zvezi s finančnimi sredstvi ter obveznostmi
v skladu z zahtevami MRS 39: 'Finančni instrumenti:
Pripoznavanje in merjenje' ne bi imela pomembnega vpliva
na računovodske izkaze podjetja, če bi bila uporabljena
na datum izkaza finančnega položaja.
Banka izjavlja, da skladno z določili 545. člena ZGD ni
bilo nobenega posla, ki bi ga morali storiti za matično
družbo in na podlagi katerega bi prišlo do oškodovanja za
Raiffeisen banko d.d., Maribor.
Pomembne računovodske presoje in
ocene
Med izvrševanjem računovodskih usmeritev v banki
je uprava poleg ocen podala tudi presoje, ki vplivajo
na zneske, pripoznane v računovodskih izkazih.
Najpomembnejše presoje in ocene uprave so naslednje:
Poštena vrednost finančnih instrumentov
Poštena vrednost (Fair value) je znesek,ki bi se prejel za
prodajo sredstva ali plačal za prenos obveznosti v redni
transakciji med udeleženci na trgu na datum merjenja.
Pošteno vrednost banka pridobi na podlagi tržne cene
z aktivnega tržišča, z uporabo modelov vrednotenja ali
ocene managementa.
Za vložke Ravni 1 se smatrajo le tiste cene na aktivnem
tržišču, ki se jih lahko takoj in na redni osnovi pridobi iz:
a)borze,
b) od vzdrževalca trga,
c) trgovca in posrednika,
pri čemer te cene izhajajo iz dejanskih in rednih ter
premišljenih poslov. Obstoj cen objavljenih na aktivnem
tržišču in njihova uporaba pri vrednotenju je najboljši
dokaz poštene vrednosti finančnega sredstva.
Pri vložkih Ravni 2 banka poštene vrednost finančnih
sredstev in obveznosti ne more izračunati na podlagi
aktivnih trgov, za njeno določitev zato uporabi različne
metode določanja vrednosti, vključno z uporabo
matematičnih modelov vrednotenja. Banka za vrednotenje
uporablja model diskontiranih denarnih tokov.
Če je mogoče, banka pri uporabi modelov vključi podatke,
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www.raiffeisen.si
•
Amendments
to
various
standards
–
Improvements to IFRSs (cycle 2012 – 2014)
(IFRS 5, IFRS 7, IFRS 19 and IAS 34) primarily with a
view to removing inconsistencies and clarifying wording
January 2016).
The Bank anticipates that the adoption of these standards,
amendments to the existing standards and interpretations
will have no material impact on the financial statements of
the Bank in the period of initial application.
The Bank states that, in accordance with Article 545 of the
Companies Act, there have been no transactions for the
parent company which would harm Raiffeisen Banka d.d.,
Maribor.
Significant accounting assumptions and
estimates
During the implementation of financial policies the Bank's
Management had to make estimates and assumptions
which affect reported amounts in the financial statements.
The most significant include:
Fair Value of Financial Instruments
Fair value is the amount that would be received to sell an
asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
The Bank obtains the fair value on the basis of a market
price in an active market, using valuation techniques or
management estimates.
Level 1 inputs are quoted prices on active market that may
be obtained immediately and on a regular basis from:
a) stock market,
b) market maker,
c) trader and broker,
whereby these prices are based on actual and regular as
well as arms-length transactions. The existence of published
quotations in an active market and their use in measurement
is the best evidence of the fair value of a financial instrument.
For Level 2 inputs the Bank is unable to calculate the fair
value of financial assets and liabilities on the basis of active
markets, so it uses various methods of its establishment,
including mathematical valuation models. The bank uses
discounted cash flow valuation model.
If possible, the Bank includes in the use of models data
available in the market, or if not possible the Bank must
adequately assess fair value (management estimate) for
Level 3 inputs.
Deferred Tax Assets
Deferred tax assets are recognised for all unused tax losses
to the extent to which it is probable that taxable profit
ANNUAL REPORT 2014
ki so na trgu, če pa to ni mogoče, mora banka za vložke
Ravni 3 ustrezno presoditi pošteno vrednost (ocena
managementa).
Terjatve za odložene davke
Terjatve za odložene davke se pripoznajo za vse
neizkoriščene davčne izgube do višine, za katero je
verjetno, da bodo na razpolago obdavčljivi dobički, v breme
katerih bo mogoče izrabiti odložene terjatve za davek.
Za pripoznanje terjatve za odložene davke so potrebne
presoje uprave, ki upravičujejo znesek pripoznanih terjatev
za odložene davke. Presoje temeljijo na načrtovanju
prihodnjih dobičkov banke in davčnih strategij.
will be available against which the losses can be utilised.
Significant management judgement is required to determine
the amount of deferred tax assets that can be recognised,
based on the likely timing and level of future taxable profits,
together with future tax planning strategies.
The bank also uses estimates for provisioning of credit
portfolio, provisioning of financial instruments, depreciation
and other provisions. These policies are described in
continuation.
Kot ocene se presojajo tudi slabitve kreditnega portfelja,
slabitve finančnih instrumentov, amortizacija in rezervacije,
katerih politike so obravnavane v nadaljevanju.
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83
2.
Pomembnejše računovodske politike
2.
Significant Accounting Policies
Pomembnejše računovodske politike, ki so bile uporabljene
pri pripravi računovodskih izkazov, so:
The principal accounting policies used in the preparation of
the financial statements are set out below:
Prevedba tuje valute
Foreign Currency Translation
Računovodski izkazi so predstavljeni v evrih, ki so funkcijska
in predstavitvena valuta banke.
The financial statements are presented in euros, which are
the Bank’s functional and presentation currency.
Posel v tuji valuti je pripoznan v funkcijski valuti po dnevnem
tečaju na dan posla. Ob datumu izkaza finančnega
položaja se denarne postavke v tujih valutah pretvorijo v
funkcijsko valuto po končnem tečaju. Učinki tečajnih razlik
so pripoznani v čistem dobičku ali izgubi tečajnih razlik.
Transactions in foreign currencies are recorded in the
functional currency rate of exchange ruling at the date of
the transaction. Monetary assets and liabilities denominated
in foreign currencies are retranslated at the functional
currency rate of exchange ruling at the balance sheet date.
All differences are recognised in the net trading result in the
income statement.
Nedenarne postavke, ki so izmerjene po izvirni vrednosti
v tuji valuti, so pretvorjene po menjalnem tečaju na dan
posla, medtem ko so nedenarne postavke, ki so izmerjene
po pošteni vrednosti v tuji valuti, pretvorjene po menjalnih
tečajih na dan, ko je bila poštena vrednost določena.
Menjalni tečaji pomembnejših tujih valut so bili na dan
31. 12.:
Valuta
2014
2013
EUR
EUR
Ameriški dolar (USD)
1,2160
1,3783
Švicarski frank (CHF)
1,2028
1,2259
Pripoznavanje in merjenje finančnih
instrumentov
(i) Dan pripoznanja
Banka pripozna finančno sredstvo ali finančno obveznost v
izkazu finančnega položaja, kadar in zgolj kadar postane
banka del pogodbenih določb v finančnem instrumentu. Pri
obračunavanju navadnega nakupa ali prodaje finančnega
sredstva pripoznava ali odpravi pripoznanje ob
upoštevanju dneva trgovanja. Izjema so vrednostni papirji,
ki so pripoznani na dan poravnave, ko preide lastništvo nad
vrednostim papirjem. Do datuma poravnave se finančno
sredstvo ali finančna obveznost pripozna zunajbilančno.
Učinki iz vrednotenja na pošteno vrednost se pripoznajo v
izkazu poslovnega izida razen za instrumente razpoložljive
za prodajo, kjer se učinki pripoznajo v kapitalu. Izvedeni
finančni instrumenti so pripoznani na datum sklenitve posla.
(ii) Začetno pripoznanje finančnih instrumentov
Finančni instrument se glede na vrsto, namen in vsebino
razvrsti v eno od skupin finančnih sredstev. Ko se finančno
sredstvo ali finančna obveznost pripozna, jo banka izmeri
po pošteni vrednosti in ji prišteje tudi stroške posla, ki
neposredno izhajajo iz nakupa ali prodaje finančnega
sredstva ali finančne obveznosti, razen pri finančnih
sredstvih ali finančne obveznostih, ki so merjene po pošteni
vrednosti skozi izkaz poslovnega izida.
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www.raiffeisen.si
Non-monetary items that are measured in terms of historical
cost in a foreign currency are translated using the exchange
rates as at the dates of the initial transactions. Nonmonetary items measured at fair value in a foreign currency
are translated using the exchange rates at the date when
the fair value was determined.
The exchange rates of the most important foreign currencies
as at 31 December were:
Currency
2014
2013
EUR
EUR
United States dollar (USD)
1.2160
1.3783
Swiss franc (CHF)
1.2028
1.2259
Recognition and measurement of
Financial Instruments
(i) Date of Recognition
The Bank recognises a financial asset or a financial
liability on its balance sheet when, and only when, the
Bank becomes a party to the contractual provisions of
the instrument. Ordinary purchases or sales of a financial
asset are recognised or derecognised on the trade date.
There is an exception for the purchase of securities, which
are recognised at the settlement date, i.e. when securities
are delivered by the counter party. Between the trade and
settlement dates the transaction is recognised within offbalance sheet items. The effects of the valuation at fair value
are recognised in the profit and loss account. Derivatives
are recognised on a trade date basis.
(ii) Initial Recognition of Financial Instruments
The classification of financial instruments at initial recognition
depends on the purpose for which the financial instruments
were acquired and their characteristics. All financial
instruments are measured initially at their fair value plus
any directly attributable incremental costs of acquisition or
issue, except for financial assets and liabilities measured at
fair value through profit and loss.
ANNUAL REPORT 2014
(iii) Izvedeni finančni instrumenti, merjeni po
pošteni vrednosti skozi izkaz poslovnega izida
Izvedeni finančni instrumenti vključujejo obrestne zamenjave
(interest rate swap), valutne zamenjave (currency swap) in
posle vnaprejšnjega nakupa ali prodaje valut (forward
agreement). Merjeni so po pošteni vrednosti skozi izkaz
poslovnega izida in se izkazujejo kot terjatve, kadar je
njihova poštena vrednost pozitivna in kot obveznost, kadar
je negativna. Sprememba poštene vrednosti se pripozna v
izkazu poslovnega izida.
(iv) Finančna sredstva ali finančne obveznosti,
namenjeni trgovanju
V izkazu finančnega položajo so pripoznani po pošteni
vrednosti. Učinki spremembe poštene vrednosti so
pripoznani kot čisti dobiček ali izguba iz trgovanja.
Obrestni prihodki ali odhodki in dividende se pripoznajo v
izkazu poslovnega izida kot čiste obresti v skladu s pogodbo
oziroma takrat, ko so izpolnjeni pogoji za plačilo. Finančna
sredstva ali finančne obveznosti, namenjeni trgovanju, so
sestavljeni iz dolžniških in lastniških vrednostnih papirjev, ki
so bili pridobljeni za prodajo ali vnovičen nakup v kratkem
časovnem obdobju.
(v) Finančne naložbe v posesti do zapadlosti v
plačilo
Finančne naložbe v posesti do zapadlosti v plačilo so
neizpeljana finančna sredstva z določenimi ali določljivimi
plačili in določeno zapadlostjo v plačilo, ki jih banka
nedvoumno namerava in zmore posedovati do zapadlosti.
Merjene so po odplačni vrednosti z uporabo efektivne
obrestne mere, zmanjšane za morebitne popravke
vrednosti. Odplačna vrednost se izračunava kot začetno
pripoznana naložba, zmanjšana za odplačila glavnice ter
povečana ali zmanjšana za prejšnja odplačila z uporabo
metode efektivnih obresti za vsako razliko med začetno
pripoznanim zneskom in zneskom ob zapadlosti ter
zmanjšanje zaradi oslabitve instrumenta. Vključeni so vse
plačane ali prejete provizije, ki so sestavni del efektivne
obrestne mere, stroški transakcij in vse druge premije in
diskonti. Popravek vrednosti je v izkazu poslovnega izida
pripoznan med oslabitvami, realizirani dobički ali izgube
iz finančnih naložb v posesti do zapadlosti v plačilo pa
so v izkazu poslovnega izida pripoznani kot realizirani
dobički ali izgube iz finančnih sredstev in obveznosti, ki
niso merjeni po pošteni vrednosti skozi izkaz poslovnega
izida.
(vi) Posojila in terjatve
Posojila in terjatve so neizpeljana finančna sredstva
z določenimi ali določljivimi plačili, ki ne kotirajo na
delujočem trgu in niso pridobljena za kratkoročno prodajo
in razporejena v skupino finančna sredstva, namenjena
trgovanju, finančna sredstva, razpoložljiva za prodajo ali
finančna sredstva, pripoznana po pošteni vrednosti skozi
izkaz poslovnega izida. Posojila in terjatve so pripoznane
po odplačni vrednosti z uporabo efektivne obrestne mere,
zmanjšana za oslabitve. Odplačna vrednost se izračunava
kot začetno pripoznana naložba, zmanjšana za odplačila
glavnice ter povečana ali zmanjšana za prejšnja odplačila
(iii) Derivatives Recorded at Fair Value through
Profit or Loss
Derivatives include interest rate swaps, cross currency
swaps and forward foreign exchange contracts. Derivatives
are recorded at fair value and carried as assets when their
fair value is positive and as liabilities when their fair value
is negative. Changes in the fair value of derivativesheld for
trading are recognised in the income statement.
(iv) Financial Assets or Financial Liabilities Held
for Trading
These are recorded in the balance sheet at fair value.
Changes in fair value are recognised as net trading profit
or loss. Interest and dividend income or expenses are
recorded in the income statement as net interest according
to the terms of the contract, or when the right to the payment
has been established. Financial assets or financial liabilities
held for trading comprise debt securities and equities which
have been acquired for sale or repurchase in the near term.
(v) Held-to-Maturity Financial investments
Held-to-maturity financial investments are non-derivative
financial assets with fixed or determinable payments and
fixed maturities that the Bank has a positive intention and
ability to hold to maturity. They are measured at amortised
cost using the effective interest rate (EIR) method, and are
subject to impairment testing. Amortised cost is measured at
initial recognition, less principal repayments, adjusted for
cumulative amortisation calculated using the EIR method.
The amortised cost balance is reduced where appropriate
by an allowance for amounts which are considered to be
impaired or uncollectible. Any discounts or premium on
acquisition and fees that are integral parts of the EIR are
taken into account. In the income statement, amortisation is
recognised as impairment, while realised gains and losses
on held-to-maturity financial investments are recognised as
realised gains and losses on financial assets and liabilities
not measured at fair value through profit or loss.
(vi) Loans and Receivables
Loans and receivables are non-derivative financial assets
with fixed or determinable payments and fixed maturities
that are not quoted in an active market. They are not
acquired with the intention of immediate or short-term
resale, and are neither classified as financial assets held
for trading, nor designated as available-for-sale financial
assets or financial assets designated at fair value through
profit or loss. Loans and receivables are recognised at
amortised cost using the EIR method, and are subject to
impairment testing. Amortised cost is measured at initial
recognition, less principal repayments, adjusted for
cumulative amortisation calculated using the EIR method.
The amortised cost balance is reduced where appropriate
by an allowance for amounts which are considered to be
impaired or uncollectible. Any discounts or premium on
acquisition and fees that are integral parts of the EIR are
taken into account. In the income statement, interest income
is shown as net interest income, while impairments are
shown as loan impairment and other credit risk provisions.
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85
z uporabo metode efektivnih obresti za vsako razliko med
začetno pripoznanim zneskom in zneskom ob zapadlosti
ter zmanjšanje zaradi oslabitve instrumenta. Vključene so
vse plačane ali prejete provizije, ki so sestavni del efektivne
obrestne mere, stroški transakcij in vse druge premije in
diskonti. Obrestni prihodki se v izkazu poslovnega izida
pripoznajo kot čisti obrestni prihodki, oslabitve pa kot
oslabitve in rezervacije iz kreditnih tveganj.
(vii) Za prodajo razpoložljiva finančna sredstva
Za prodajo razpoložljiva finančna sredstva so tista
neizpeljana finančna sredstva, ki so označena kot
razpoložljiva za prodajo ali pa niso uvrščena med posojila
in terjatve, finančne naložbe v posesti do zapadlosti v plačilo
ali finančna sredstva, pripoznana po pošteni vrednosti skozi
izkaz poslovnega izida. Po začetnem pripoznanju so za
prodajo razpoložljiva sredstva merjena po pošteni vrednosti.
Nerealizirani dobički ali izgube se pripoznajo neposredno
v kapitalu, razen izgub zaradi oslabitve in tečajnih razlik.
Ko se finančnemu sredstvu odpravi pripoznanje, se nabrani
dobiček ali izguba, prej pripoznana v kapitalu, pripozna
v poslovnem izidu kot drugi poslovni prihodki ali kot
drugi poslovni odhodki. Prejete dividende od za prodajo
razpoložljivih finančnih sredstev se pripoznajo v izkazu
poslovnega izida kot prihodki iz dividend, ko je banka
pridobila pravico do plačila. Izgube iz naslova oslabitve
takšnih finančnih sredstev se pripoznajo v izkazu poslovnega
izida v izgubah iz naslova oslabitve. Obrestni prihodki se
pripoznajo v poslovnem izidu kot čisti dobički iz obresti.
Merjenje po pošteni vrednosti
Poštena vrednost je ustrezna objavljena tržna cena
finančnega instrumenta, ki je v posesti in za katerega
obstaja aktivni trg ali poštena tržna cena. Poštena
vrednost ni zmanjšana za nobene stroške, povezane z
nakupom finančnega instrumenta. Za vse druge finančne
instrumente, za katere aktivni trg ne obstaja, se poštena
vrednost ugotovi z ustrezno uporabo metode vrednotenja.
Taki modeli vključujejo model neto sedanje vrednosti,
primerjavo podobnih tržnih poslov in podobne ustrezne
metode vrednotenja.
Oslabitve finančnih sredstev
Banka spremlja in ocenjuje tveganja, katerim je
izpostavljene pri svojem poslovanju, še posebej, kreditno
tveganje. V skladu z veljavno regulativo Banke Slovenije
je banka dolžna upoštevajoč mednarodne standarde
računovodskega poročanja ocenjevati izgube iz naslova
kreditnega tveganja na podlagi razvrstitve finančnih
sredstev in prevzetih obveznosti po zunajbilančnih
postavkah v skupine po tveganosti. Izhodišče razvrstitve je
sistematični pregled bančnega portfelja, ki ga banka opravi
na mesečni osnovi, pri čemer je v ospredju predvsem ocena
dolžnikove sposobnosti izpolnjevanja obveznosti do banke
in kvaliteta zavarovanja po vrsti in obsegu.
Banka je z namenom zagotavljanja zadostnega pokritja
dejanskih izgub iz naslova kreditnega tveganja oblikovala
lastne kriterije in metodologije za oslabljevanja finančnih
sredstev in zunajbilančnih postavk.
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www.raiffeisen.si
(vii) Available-for-Sale Financial Assets
Available-for-sale financial assets are those non-derivative
financial assets which are designated as available for
sale or are not classified as loans and receivables, held-tomaturity investments or financial assets at fair value through
profit or loss. They include capital investment. Available-forsale financial assets are carried at fair value subsequent
to initial recognition. Gains or losses on an available-forsale financial asset are recognised directly in equity, except
impairment losses and foreign exchange gains and losses.
When the asset is derecognised, the cumulative gain or
loss previously recognised in equity is recognised in profit
or loss as other operating income or expenses. Dividends
on an available-for-sale equity instrument are recognised
in profit or loss when the Bank’s right to receive payment
is established. The losses arising from the impairment of
such assets are recognised in profit or loss as impairment
charges. Interest income is recognised in profit or loss as
net interest income.
Fair Value Measurements
The fair value of a financial instrument quoted in an active
market is based on the current bid price, and is not reduced
by any transaction costs. For all other financial instruments
not listed in an active market, the fair value is determined
by using appropriate valuation methods. These include net
present value techniques, comparison to similar instruments
for which market observable prices exist and other relevant
valuation models.
Impairment of Financial Assets
The Bank monitors and assesses the risks to which it is
exposed in its operations, in particular credit risk. In
accordance with the Bank of Slovenia’s regulations,
the Bank is obliged to assess, taking into account the
International Financial Reporting Standards, the losses
arising from credit risk on the basis of a classification of
financial assetsand commitments per off-balance sheet
items into groups of risks. The classification is based on a
systematic review of the Bank’s portfolio performed by the
Bank on a monthly basis, whereby the main focus is on the
assessment of debtor’s ability to meet their obligations to
the Bank and the quality of collateral by type and volume.
In order to ensure sufficient coverage of actual losses arising
from credit risk, the Bank has developed its own criteria and
methodologies for the impairment of financial assets and
off-balance sheet items.
The Bank performs a monthly systematic review of the
financial asset and commitment portfolio per off-balances
sheet items. The Bank assesses whether any objective
evidence exists of any potential impairment of financial
assets or group of financial assets. A financial asset or a
group of financial assets is impaired and an impairment
loss incurred if there is objective evidence that an event or
events since initial recognition of the asset have adversely
affected the estimated future cash flows from the asset or
a group of assets. The event or events may be as follows:
major financial difficulties of debtor or a group of debtors;
ANNUAL REPORT 2014
Banka sistematično pregleda portfelj finančnih sredstev
in prevzetih obveznosti po zunajbilančnih postavkah
na mesečni osnovi. Banka ocenjujejo ali obstaja kak
nepristranski dokaz o morebitni oslabljenosti finančnega
sredstva ali skupine finančnih sredstev. Finančno sredstvo
ali skupina finančnih sredstev je oslabljena, zaradi oslabitve
pa so nastale izgube samo, če obstajajo objektivni dokazi
o oslabitvi zaradi dogodka ali dogodkov, ki so nastopili po
začetnem pripoznanju sredstva, in ta dogodek ali dogodki
vplivajo na ocenjene prihodnje denarne tokove finančnega
sredstva ali skupine finančnih sredstev. Dogodek ali
dogodki so lahko: pomembne finančne težave dolžnika ali
skupine dolžnikov, zamude ali kršitve pri odplačilu glavnice
ali obresti, verjetnost, da bo posojilojemalec šel v stečaj
ali finančno reorganizacijo, in kjer opažanja nakazujejo,
da se bodo ocenjeni bodoči denarni tokovi zmanjšali (na
primer sprememba ekonomskih dejavnikov, ki bi lahko
vplivali na odplačilo). Za zneske, pripoznane kot krediti
bankam in krediti strankam po odplačni vrednosti, banka
oceni, ali obstajajo nepristranski dokazi o oslabitvi,
posebej za finančna sredstva, ki so posamično pomembna,
in posebej za sredstva, če niso posamično pomembna.
Če ugotovi, da ne obstajajo nepristranski dokazi o
oslabitvi posebej ocenjenega finančnega sredstva, bodisi
pomembnega ali ne, vključi to sredstvo v skupino finančnih
sredstev s podobnimi značilnostmi kreditnega tveganja.
Sredstva, za katere se oslabitev oceni posamezno in se
zanje pripoznava izguba zaradi oslabitve, niso vključena
v skupinsko oceno oslabitve. Banka oblikuje skupine
finančnih sredstev s podobnimi značilnostmi kreditnega
tveganja odvisno od vrste stranke in sicer za gospodarske
družbe upošteva bonitetno oceno dolžnika, za segment
prebivalstva pa uskopinjevanje temelji na razredih zamud
pri poravnavanju obveznosti do banke. Prihodnji denarni
tokovi za skupinsko oslabljevanje so ocenjeni na podlagi
preteklih izkušenj, ki jih je banka pridobila za posamezne
skupine s podobnimi značilnostmi kreditnega tveganja.
Banka uporablja praviloma dva modela za skupinsko
ocenjevanje izgub in sicer za gospodarske družbe tako
imenovane matrike prehodov (transition matrix), s katerimi
ugotavlja dejansko stopnjo izgube, za bančništvo na
drobno pa tako imenovane flor rate ali flat rate modele.
Metodologijo in predpostavke ki jih banka uporablja pri
oceni prihodnjih denarnih tokov banka redno pregleduje,
da zmanjša razlike med ocenjenimi izgubami in dejansko
nastalimi.
Če obstajajo nepristranski dokazi, da je izguba nastala
zaradi oslabitve pri posojilih in terjatvah, se znesek izgube
izmeri kot razlika med knjigovodsko vrednostjo sredstva
in sedanjo vrednostjo pričakovanih prihodnjih denarnih
tokov, diskontiranih po efektivni obresti meri. Pri izračunu
oslabitve finančnega sredstva oziroma rezervacije za
prevzete obveznosti po zunajbilančnih postavkah se
upoštevajo tudi pričakovani denarni tokovi iz unovčitve
zavarovanj, v kolikor se zavarovanja lahko upoštevajo kot
ustrezna (prvovrstna in primerna ter zavarovanja z zastavo
premičnin in nepremičnin) in v kolikor izpolnjujejo določene
pogoje. Pri določitvi denarnega toka iz naslova unovčitve
delays or violations in repayment of principal or interest;
probability that a borrower will go bankrupt or be subject to
financial restructuring; and where observations indicate that
estimated future cash flows will be reduced (e.g. a change
in economic factors which may affect repayment). The Bank
assesses in relation to the amounts recognised as loans to
banks and loans to customers at amortised cost whether
any objective evidence exists of impairment, separately
for financial assets which are individually important and
assets which are not individually important. If the Bank
establishes that no objective evidence exists of impairment
of a separately evaluated financial asset, either important
or not, it integrates the asset into the group of financial
assets with similar credit risk characteristics. The assets
for which the impairment is evaluated individually and an
impairment loss is recognised for them, are not integrated
into the assessment of portfolio-based impairment. The Bank
establishes groups of financial assets with similar credit
risk characteristics depending on the type of customer. For
companies, it takes into account the debtor's credit rating,
while with retail customers, groups are formed on the
basis of default payments. Future cash flows for portfoliobased impairment are estimated on the basis of experience
acquired by the Bank for individual groups with similar
credit risk characteristics. As a rule, the Bank uses two
models for portfolio-based impairment: transition matrices
for companies to establish the actual loss and flow or flat
rate models for private individuals.
The methodology and assumptions used for estimating
future cash flows are reviewed regularly to reduce any
differences between estimated and actual loss.
If objective evidence exists that the loss has occurred due
to the impairment of loans and receivables, the amount
of loss is measured as a difference between the carrying
amount and the present value of expected future cash flows,
discounted at the effective interest rate. In the calculation of
impairment of a financial asset or provisions for liabilities
per off-balance sheet items, the expected cash flows
from release of collaterals are taken into consideration if
collaterals can be considered as appropriate (first-class and
adequate, as well as collaterals by way of movable and
immovable property pledge). The Bank takes the type and
volume of collateral into consideration in determining the
cash flow from a collateral release, as well as agreed terms
and conditions concerning collateral in a loan agreement,
the time needed for collateral release, costs related to
release procedures and the Bank’s experience in releasing
individual types of collateral.
The Bank individually assesses loans and advances to
countries, banks and financial institutions, and does not
include them in portfolio-based impairment.
The carrying amount is reduced in the balance sheet by
the value adjustments, whereas in the income statement
the value of losses is recognised as impairments and
provisions for credit risks. The Bank writes off the loans
along with the value adjustments when there are no realistic
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87
zavarovanja banka upošteva vrsto in obseg zavarovanja,
dogovorjene pogoje zavarovanja v okviru kreditne
pogodbe, čas, potreben za unovčitev zavarovanja, stroške
vezane na postopke unovčitve in pretekle izkušnje banke
pri unovčevanju posamezne vrste zavarovanj.
Banka individualno ocenjuje terjatve do držav in bank ter
finančnih institucij in jih ne vključuje v nadaljnje skupinsko
ocenjevanje.
Knjigovodska vrednost sredstva je v izkazu finančnega
položaja zmanjšana za popravke vrednosti, prav tako pa
se vrednost izgub v izkazu poslovnega izida pripozna kot
oslabitve in rezervacije iz kreditnih tveganj. Banka odpiše
kredite skupaj s popravki vrednosti, ko ni več stvarnih
pričakovanj o prihodnjem povračilu posameznega kredita,
prav tako pa je izkoriščena tudi možnost o povračilu kredita
iz naslova zavarovanja oziroma je banka to možnost že
izkoristila. Če se v naslednjem letu ugotovi povečanje ali
zmanjšanje ocenjene izgube iz oslabitve, potem ko je
že bila pripoznana ocenjena izguba iz oslabitve zaradi
dogodka, ki je to izgubo povzročil, se prej pripoznana
ocenjena izguba iz oslabitve zmanjša ali poveča tako, da
se ustrezno poveča ali zmanjša popravek vrednosti.
Najemi
Določitev, ali je oziroma vsebuje posamezen dogovor
najem, je osnovana na podlagi vsebine posameznega
posla in zahteva oceno, ali je izpolnitev posameznega
posla odvisna od uporabe tega sredstva oziroma sredstev
oziroma ali dogovor prenaša pravico do uporabe sredstva.
(i) Banka v vlogi poslovnega najemojemalca
Banka najem razvrsti kot finančni najem, če se pri njem
prenesejo skoraj vsa tveganja in koristi, povezane z
lastništvom. Finančni najem je pripoznan po nižji od
poštene vrednosti sredstva, vzetega v finančni najem, ali
sedanji vsoti najmanjših najemnin. Sredstva, pridobljena
s finančnim najemom, se pripoznajo med osnovnimi
sredstvi z ustreznim pripoznanjem obveznosti, ki jih ima
najemojemalec do najemodajalca. Najemnine so ustrezno
pripoznane kot odhodki in zmanjšanje obveznosti.
Odhodki se pripoznajo v obrestih in podobnih odhodkih.
Pripoznana osnovna sredstva se amortizirajo v časovnem
obdobju, krajšem od ocenjene dobe uporabnosti sredstva,
vzetega v najem, oziroma dobe odplačevanja najema, če
banka ne pričakuje prenosa lastništva ob poplačilu vseh
obrokov. Najemnine, povezane s temi sredstvi, se po
linearni metodi pripoznajo v izkazu poslovnega izida kot
administrativni stroški.
Pripoznavanje prihodkov in odhodkov
Dohodki so pripoznani le, če je verjetno, da bodo
gospodarske koristi, povezane s poslom, pritekale v banko
in bo prihodek zanesljivo izmerljiv. Za pripoznanje morajo
biti izpolnjeni v nadaljevanju opisani kriteriji:
88
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expectations of future repayment of an individual loan and
when a possibility has been used for loan recovery through
collateral. If any increase or decrease of the estimated
impairment loss is established in the next year, when the
estimated loss has already been recognised due to an event
causing the loss, the impairment loss previously recognised
shall be reduced or increased by adequately increasing or
decreasing the value adjustment.
Leasing
Determining whether an arrangement is, or contains a lease
depends on the subject of the arrangement in question,
and requires an assessment of whether the fulfilment of
the arrangement depends on the use of a specific asset or
assets and the arrangement conveys a right to use the asset.
(i) Bank as Lessee
The Bank classifies a lease as a finance lease if it
transfers substantially all the risks and rewards incident
to ownership. A finance lease is recorded at the lower
of the fair value of the asset or the present value of the
minimum lease payments and included in property and
equipment with the corresponding liability to the lessor
included in other liabilities. Finance lease payments are
apportioned between the finance charge and the reduction
of the outstanding liability so as to achieve a constant rate
of interest on the remaining balance of the liability. If the
Bank does not expect transfer of ownership at the end of
the lease, the asset should be depreciated over the shorter
of the lease term or the life of the asset. The lease payments
are recognised as other operating expense in the income
statement over the lease term on a straight-line basis.
Recognition of Income and Expenses
Income is recognised only if there is probable inflow of
economic benefits to the bank and the revenues are reliably
measurable. The following specific recognition criteria must
also be met before revenue is recognised:
(i) Interest and Similar Income and Expense
For all financial instruments measured at amortised cost and
interest bearing financial instruments classified as availablefor-sale financial investments, interest income or expense
is recorded at the effective interest rate, which is the rate
that exactly discounts the estimated future cash payments
or receipts through the expected life of the financial
instrument, or a shorter period, where appropriate, to
the net carrying amount of the financial asset or financial
liability. In calculating the effective interest rate, the Bank
has to estimate cash flows by considering all contractual
terms of the financial instrument (for example, prepayment,
call and other options, fees or incremental costs), but does
not consider future credit losses. The carrying amount of the
financial asset or financial liability is adjusted if the Bank
revises its estimates of payments or receipts. The adjusted
carrying amount is calculated based on the original effective
interest rate and the change in carrying amount is recorded
as interest income.
ANNUAL REPORT 2014
(i) Obrestni in obrestim podobni prihodki in
odhodki
Za finančne instrumente, merjene po odplačni vrednosti, in
obrestne instrumente, razpoložljive za prodajo, se obrestni
prihodki ali odhodki pripoznajo po efektivni obrestni meri.
Efektivna obrestna mera je obrestna mera, ki natančno
diskontira ocenjeni tok prihodnjih denarnih plačil ali
prejemkov v pričakovani dobi finančnega instrumenta, ali
če je ustrezno, v krajšem obdobju, na čisto knjigovodsko
vrednost finančnega sredstva ali obveznosti. Banka mora
pri izračunavanju efektivne obrestne mere oceniti denarne
tokove. Pri tem mora upoštevati vse pogodbene pogoje
finančnega instrumenta (npr. predplačila, nakupne in
podobne opcije, nadomestila in zneske, plačane ali prejete
pogodbe) razen prihodnjih kreditnih izgub. Če banka
popravi svoje ocene plačil in prejemkov, mora prilagoditi
knjigovodsko vrednost finančnega sredstva ali obveznosti,
da odražajo dejansko in popravljeno oceno denarnih tokov.
Banka znova izračuna knjigovodski znesek z izračunom
sedanje vrednosti ocenjenih prihodnjih denarnih tokov
po izvirni efektivni obresti meri finančnega instrumenta.
Popravek se pripozna kot neto obresti dobički.
(ii) Prejete in dane opravnine (provizije)
Prejete opravnine (provizije) so prihodek od storitev, ki jih
banka opravlja za svoje stranke. Deli jih na kategoriji:
•Opravnine, prejete od storitev, opravljenih v
določenem obdobju
Opravnine so razmejene skozi obdobje finančnega posla.
Vključujejo provizije za vodenje poslov, skrbniških poslov
in drugih storitev, povezanih z upravljanjem sredstev, ki se
nanašajo na določeno obdobje. Opravnine, ki izhajajo iz
naslova odobrenih kreditov, in druge opravnine, povezane
s takimi posli, so razmejene in pripoznane kot popravek
efektivne obrestne mere posameznega kredita.
•Opravnine iz naslova enkratnih poslov
Opravnine, ki izhajajo iz naslova pogajanj ali soudeležbe
pri pogajanjih za sklenitev posla za tretjo osebo, na primer
posredovanje pri nakupu delnic ali drugih vrednostnih
papirjev, so pripoznane na dan sklenitve posla posamezne
transakcije.
Opravnine ali deli opravnin, ki so povezani z
zadovoljevanjem posameznih kriterijev iz pogodbe, so
pripoznani, ko so takšni kriteriji iz pogodbe pripoznani.
(ii) Fee and Commission Income
The Bank earns fee and commission income from the
diverse range of services it provides to its customers. It can
be divided into the following two categories:
•
Fee Income Earned from Services that are
Provided over a Certain Period of Time
Fees earned for the provision of services over a period
of time are accrued over that period. These fees include
commission income and asset management, custody
and other management fees. Loan commitment fees for
approved loans and other credit related fees are deferred
and recognised as an adjustment to the effective interest
rate on the loan.
•
Fee Income from Providing Transaction
Services
Fees arising from negotiating or participating in the
negotiation of a transaction for a third party – such as
brokering the purchase of shares or other securities – are
recognised on completion of the underlying transaction.
Fees or components of fees that are linked to a certain
performance are recognised after fulfilling the corresponding
criteria.
(iii) Dividend income
The Bank recognises dividend income when the right to
receive the payment is established.
(iv) Rental income
The Bank recognises rental income accounted for on a
straight-line basis and records it among other operating
profits.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash in hand, demand
deposits with the Central Bank and deposits due from other
banks on demand or with an original maturity of three
months or less, but not minimum reserves at the Central
Bank.
(iii) Prihodki od dividend
Banka pripozna prihodek iz naslova dividend, ko obstaja
pravica do izplačila dividende.
(iv) Prihodki od najemnin
Banka pripozna prihodke od najemnin enakomerno med
najemom. Pripozna jih med drugimi poslovnimi dobički.
Denarna sredstva in denarni ustrezniki
Denarna sredstva obsegajo denar v blagajni, vloge na
vpogled pri centralni banki in zneske na računih od
bank na vpogled ali sredstva s prvotno zapadlostjo do
treh mesecev, vendar ne obsegajo obvezne rezerve pri
centralni banki.
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89
Neopredmetena sredstva in
opredmetena osnovna sredstva
Tangible and Intangible Assets
Opredmetena osnovna sredstva in neopredmetena sredstva
so v izkazu finančnega položaja izkazana po nabavni
vrednosti brez stroškov vsakodnevnega vzdrževanja,
zmanjšana za nabrane oslabitve.
Amortizacija se obračunava po metodi enakomernega
časovnega amortiziranja z uporabo amortizacijskih stopenj
glede na oceno uporabne vrednosti sredstev. Zemljišča
se vodijo po nabavni vrednosti, se ne amortizirajo in se
izkazujejo ločeno. Prikaz uporabljenih amortizacijskih
stopenj opredmetenih osnovnih sredstev v odstotkih:
2014
2013
%
%
2
2
Računalniška oprema
20 – 20
20 – 20
Avtomobili
20 – 20
20 – 20
Druga oprema
10 – 50
10 – 50
Stavbe
Tangible assets and intangible fixed assets are recorded in
the balance sheet at cost excluding the cost of day-to-day
servicing, less accumulated impairment in value.
Depreciation is calculated using the straight-line method to
write down the cost of assets to their residual value over
their estimated useful lives. Land is not depreciated and is
recorded at cost.
The estimated depreciation rates of tangible assets in % per
year are as follows:
Buildings
2014
2013
%
%
2
2
Computer hardware/software
20 – 20
20 – 20
Motor vehicles
20 – 20
20 – 20
Other equipment
10 – 50
10 – 50
The estimated depreciation rates of intangible fixed assets
in % per year are as follows:
Prikaz uporabljenih amortizacijskih stopenj neopredmetenih
sredstev v odstotkih:
2014
2013
%
%
10 – 25
10 – 25
2014
2013
%
%
10 – 25
20 – 25
Computer software and other
intangible assets
Programska oprema in druga
neopredmetena osnovna sredstva
Pripoznanje knjigovodske vrednosti osnovnega sredstva
se odpravi ob odtujitvi ali če od njegove uporabe ali
odtujitve ni več pričakovati gospodarskih koristi. Dobički ali
izgube, ki izhajajo iz odprave pripoznanja posameznega
osnovnega sredstva, se izračunajo na podlagi razlike med
čistim donosom ob odtujitvi in knjigovodsko vrednostjo
sredstva in se pripoznajo v izkazu poslovnega izida med
drugimi poslovnimi prihodki ali odhodki v letu, ko je bilo
pripoznanje sredstva odpravljeno.
Oslabitve nefinančnih sredstev
Banka na dan vsakega poročanja oceni, ali je lahko
sredstvo oslabljeno. Če obstaja kakršno koli znamenje,
ali pa je zahtevan letni preizkus oslabitve, mora banka
oceniti nadomestljivo vrednost sredstva. Če knjigovodska
vrednost sredstva (ali denar ustvarjajoče enote) presega
nadomestljivo vrednost sredstva (ali denar ustvarjajoče
enote), obstaja dokaz o oslabitvi in sredstvo (ali denar
ustvarjajoča enota) oslabi do nadomestljive vrednosti. Na
dan poročanja banka tudi oceni, ali še vedno obstajajo
znaki razveljavitve oslabitve, ki so bili pripoznani v
preteklosti. Če takšni znaki obstajajo, banka oceni znesek
odprave pripoznanja oslabitve. Izgube zaradi oslabitve,
pripoznane pri sredstvu, v prejšnjih obdobjih, banka
razveljavi, kadar in zgolj kadar se je spremenila ocena,
uporabljena za ugotovitev nadomestljive vrednosti sredstva,
potem ko je bila pripoznana zadnja izguba zaradi
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An item of property and equipment is derecognised upon
disposal or when no future economic benefits are expected
from its use or disposal. Any gain or loss arising from the
derecognition of the asset (calculated as the difference
between the net disposal proceeds and the carrying amount
of the asset) is recognised in ‘Other operating income’ or
‘Other operating expenses’ in the income statement in the
year the asset is derecognised.
Impairment of Non-Financial Assets
The Bank assesses at each reporting date if events or
changes in circumstances indicate that a non-financial
asset may be impaired. If any such indication exists, or
when annual impairment testing for an asset is required,
the Bank makes an estimate of the asset’s recoverable
amount. Where the carrying amount of an asset (or cashgenerating unit) exceeds its recoverable amount, the asset
(or cash-generating unit) is considered impaired and is
written down to its recoverable amount. The Bank assesses
at each reporting date as to whether there is any indication
that previously recognised impairment losses may no longer
exist or may have decreased. If such indication exists, the
recoverable amount is estimated. A previously recognised
impairment loss is reversed only if there has been a change
in the estimates used to determine the asset’s recoverable
amount since the last impairment loss was recognised. If that
is the case, the carrying amount of the asset is increased to
its recoverable amount.
ANNUAL REPORT 2014
oslabitve. V takšnem primeru banka knjigovodsko vrednost
sredstva poveča na njegovo nadomestljivo vrednost.
Finančne garancije
Banka izdaja finančne garancije v obliki akreditivov,
garancij in akceptov. Pripoznane so po pošteni vrednosti.
Pri nadaljnjem merjenju se izmerijo po višji od prvotno
pripoznane poštene vrednosti, od katere se po potrebi
odšteje nabrana provizija, izračunana za pripoznanje
v času garancije, in najboljše ocene prihodnjih stroškov,
potrebnih za poravnano morebitnih obveznosti, ki izhajajo
iz dane garancije. Vsako povečanje potencialne obveznosti,
povezano z izdanimi garancijami, se pripozna v izkazu
poslovnega izida med oslabitvami in rezervacijami iz
kreditnega tveganja. Prejete premije banka pripozna med
prihodki od opravnin (provizij) po metodi enakomernega
razmejevanja skozi dobo finančne garancije.
Rezervacije
Banka rezervacije pripozna, če ima zaradi preteklega
dogodka sedanjo obvezo (pravno ali drugače dano), če
je verjetno, da bo pri poravnavi obveze potreben odtok
dejavnikov, ki omogočajo gospodarske koristi, in če je
mogoče zanesljivo oceniti zneske obveze.
Davki
(i) Davek od dohodka pravnih oseb
Davek od dohodka pravnih oseb za sedanje in pretekla
obdobja se izmeri na podlagi zneska, za katerega se
pričakuje, da bo povrnjen ali plačan davčnim oblastem
ob uporabi davčnih stopenj in zakonov, ki veljajo na dan
izkaza finančnega položaja.
(ii) Odloženi davki
Odloženi davki se obračunavajo za vse začasne razlike
med vrednostjo sredstev in obveznosti za davčne namene
ter njihovo knjigovodsko vrednostjo. Odložene terjatve
za davek in obveznosti za davek se izmerijo po davčnih
stopnjah, za katere se pričakuje, da se bodo uporabljale
v obdobju, ko bo terjatev povrnjena oziroma obveznost
poravnana, zasnovanih na davčnih stopnjah in davčnih
predpisih, uveljavljenih do dneva izkaza finančnega
položaja.
Odložena terjatev za davek se pripozna za vse odbitne
začasne razlike in davčno izgubo, ki jo bo banka koristila
v prihodnosti, če je verjetno, da se bo pojavil razpoložljivi
obdavčljivi dobiček, v breme katerega bo mogoče uporabiti
odbitne začasne razlike.
Knjigovodska vrednost odložene terjatve ali obveznosti
za davek se pregleda na vsak datum izkaza finančnega
položaja. Banka zmanjša knjigovodsko vrednost odložene
terjatve za davek, če ni več verjetno, da bo na razpolago
dovolj obdavčljivega dobička, da bi bilo mogoče izkoristiti
del ali celoto takšne odložene terjatve za davek. Vsako
takšno zmanjšanje se odpravi, če postane verjetno, da bo
na razpolago zadosten obdavčljivi dobiček.
Financial Guarantees
In the ordinary course of business, the Bank gives financial
guarantees, consisting of letters of credit, guarantees and
acceptances. Financial guarantees are initially recognised in
the financial statements at fair value. Subsequent to initial
recognition, the Bank’s liability under each guarantee is
measured at the higher of the amortised premium and the
best estimate of expenditure required to settle any financial
obligation arising as a result of the guarantee. Any increase to
financial guarantees is recognised in the income statement in
provisions for credit risk. The premium received is recognised
in the income statement in fees and commission income on a
straight line basis over the life of the guarantee.
Provisions
Provisions are recognised when the Bank has a present
obligation (legal or constructive) as a result of a past event,
and it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligation
and a reliable estimate can be made of the amount of the
obligation.
Taxes
(i) Corporate Tax
Corporate tax assets and liabilities for the current and prior
years are measured at the amount expected to be recovered
from or paid to the taxation authorities. The tax rates and
tax laws used to compute the amount are those enacted as
of the balance sheet date.
(ii) Deferred Tax
Deferred tax is provided on temporary differences at the
balance sheet date between the tax bases of assets and
liabilities. Deferred tax assets and liabilities are measured
at the tax rates that are expected to apply in the year when
the asset is realized or the liability settled, based on tax
rates (and tax laws) that have been enacted or substantively
enacted at the balance sheet date.
Deferred tax assets are recognised for all deductible
temporary differences and unused tax losses to the extent
that it is probable that taxable profit will be available
against which the deductible temporary differences and the
carry forward of unused tax credits and unused tax losses
can be utilised.
The carrying amount of deferred tax assets is reviewed at
each balance sheet date and reduced to the extent that it
is no longer probable that sufficient taxable profit will be
available to allow all or part of the deferred tax asset to be
utilised. Unrecognised deferred tax assets are reassessed at
each balance sheet date and are recognised to the extent
that it has become probable that future taxable profit will
allow the deferred tax asset to be recovered.
Deferred tax assets and deferred tax liabilities are offset if
a legally enforceable right exists to offset current tax assets
against current tax liabilities and the deferred taxes relate
to the same taxable entity and the same taxation authority.
www.raiffeisen.si
91
Banka pobota odložene terjatve in obveznosti za davek,
če in samo če ima zakonsko izterljivo pravico in če se
nanašajo na isto obdavčljivo enoto in davčno oblast.
Poslovanje po pooblastilu
Sredstva, ki se nanašajo na poslovanje po pooblastilu, niso
vključena v računovodskih izkazih, saj ne predstavljajo
sredstev banke. Banka kot poslovanje po pooblastilu izvaja
posle povezane z vrednostnimi papirji in točkami skladov
za stranke. Izkazi poslovanja po pooblastilu so del priloge
k letnemu poročilu.
Povezane osebe
Za namene računovodskih izkazov je stranka povezana
oseba z banko, če jo usmerja posredno ali neposredno,
skupno obvladuje (to vključuje obvladujoče družbe,
odvisne družbe in odvisne družbe odvisnih družb). Prav
tako je povezana oseba poslovodstvo banke in družbe,
kjer ima poslovodstvo banke močan vpliv na finančno in
operativno odločanje posamezne družbe kot opredeljeno
v mednarodnih računovodskih standardih in Zakonu o
bančništvu.
Izvedeni finančni instrumenti in
varovanje pred tveganji
Banka uravnava odprto valutno pozicijo s sklepanjem
izvedenih finančnih instrumentov za varovanje pred
valutnim tveganjem. Kljub učinkovitemu ekonomskemu
varovanju ti posli ne izpolnjujejo pogojev varovanja po
MRS 39, zato jih banka obravnava kot izvedene finančne
instrumente, namenjene trgovanju, in njihovo spremembo
poštene vrednosti pripoznava v izkazu poslovnega izida
med čistimi dobički ali izgubami iz finančnih sredstev
(obveznosti), namenjenih trgovanju.
Ugodnosti zaposlencev
Banka svojim zaposlencem vplačuje prostovoljno dodatno
pokojninsko
zavarovanje.
Stroške
pokojninskega,
invalidskega in zdravstvenega zavarovanja banka
pripozna med stroški dela ob obračunu.
Regres za letni dopust banka enakomerno razmejuje skozi
vse leto.
Primerjalne informacije
Banka je skladno s spremembami sklepa o poslovnih
knjigah Banke Slovenije v letu 2014 ustrezno prilagodila
primerjalne informacije za leto 2013. Prilagoditev za leto
2013 ne vpliva na rezultate poslovanja banke, prav tako
prilagoditev nima vpliva na kapital banke.
Banka je v letnem poročilu 2014 v postavkah izkaza
finančnega položaja in njenih pojasnilih pri sredstvih
prilagodila primerjalne podatke za leto 2013, tako da
je k preimenovani postavki »Denar v blagajni, stanje na
računih pri centralni banki in vpogledne vloge pri bankah«
vključila tudi vloge na vpogled pri bankah iz postavke
»Krediti bankam«.
Banka je v letnem poročilu 2014 v postavkah izkaza
finančnega položaja in njenih pojasnilih pri obveznostih
92
www.raiffeisen.si
Fiduciary Assests
Assets held in a fiduciary capacity are not reported in
the financial statements, as they are not the assets of the
Bank. Under fiduciary business, the Bank performs business
related to securities and mutual funds. Financial statements
of fiduciary business are part of the Appendix to the Annual
Report.
Related Parties
For the purposes of the financial statements, related parties
For the purposes of the financial statements, related parties
include all the enterprises that, directly or indirectly, through
one or more intermediaries, control or are controlled by,
or are under common control with the reporting enterprise
(this includes parents, subsidiaries and fellow subsidiaries),
associated companies, managers and their family members,
directors of the Bank and enterprises in which managers
and directors of the Bank are able to exercise significant
influence by participating in the financial and operating
policy decisions of an enterprise as defind in Banking Act.
Derivative Financial Instruments and
Hedging
The Bank closes open positions with domestic counter
parties, and currency risk is therefore hedged. However,
these transactions, while providing effective economic
hedges, do not qualify for hedge accounting under IAS 39
and are therefore treated as derivatives held for trading
with fair value gains and losses reported in valuation results
from derivatives (liabilities) held for trading.
Employee Benefits
The Bank contributes to a voluntary pension insurance
scheme on behalf of its employees. Pension, social and
health insurance contributions are recognised as labour
costs as incurred. Vacation compensation is accrued linear
throughout the year.
Comparative information
The Bank did in line with the amendments to the Regulation
on the books of account issued by the Bank of Slovenia
in 2014 adjust accordingly comparative information for
2013. The adjustment for 2013 does not affect the results
of the Bank as well as the adjustment does not affect Bank's
equity.
The Bank's 2014 annual report includes changes in
balance sheet and notes in position »Cash, balances at
central banks and deposits at banks repayable on demand«
where comparative information for 2013 now also includes
deposits repayable on demand from position »Loans and
advances to banks«.
The Bank's 2014 annual report includes changes in balance
sheet and notes in canceled position »Financial liabilities to
central bank« where comparative information for 2013 is
now included in position »Financial liabilities recognised
at amortised costs« in loans from banks and central banks.
ANNUAL REPORT 2014
prilagodila primerjalne podatke za leto 2013, tako da
je ukinila postavko »Finančne obveznosti do centralne
banke«, njene obveznosti pa vključila v postavko »Finančne
obveznosti, merjene po odplačni vrednosti« med kredite
bank in centralnih bank.
Učinki sprememb v izkazu finančnega položaja na dan 31.
12. 2013 v tisoč EUR:
2013
Denar v blagajni, stanje na računih pri centralnih ban-
+13.601
kah in vpogledne vloge pri bankah
The effects of changes in balance sheet as of 31 December
2013 in thousand EUR:
2013
Cash, balances at central banks and deposits at banks
+13,601
repayable on demand
Loans and advances
– loans and advances to banks
-13,601
Financial liabilities to central bank
-45,666
Financial liabilities recognised at amortised costs
– loans from banks and central banks
+45,666
Krediti
– krediti bankam
-13.601
Finančne obveznosti do centralne banke
-45.666
Finančne obveznosti, merjene po odplačni vrednosti
– krediti bank in centralnih bank
+45.666
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93
Pojasnila k računovodskim Notes to the Financial
izkazom:
Statements:
3. Denar v blagajni, stanje na računih pri
centralni banki in vpogledne vloge pri
bankah
3.
Cash, Balances at Central Banks
and Deposits at banks repayable on
demand
Denar v blagajni, stanje na računih pri centralni banki in
vpogledne vloge pri bankah na dan 31. 12. sestavljajo:
Cash and balances with the Central Bank consisted of the
following items as at 31 December:
Blagajna
Obvezne vloge pri centralni banki
Druge vloge pri centralni banki
Transakcijski (tekoči) računi pri bankah
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
4.171
4.289
166.819
207.718
4.970
1.192
260
534
v državi
Cash in hand
Statutory deposits with the Central Bank
Other deposits with the Central Bank
Transaction accounts at banks in
4,171
4,289
166,819
207,718
4,970
1,192
260
534
54,083
13,067
230,302
226,800
Slovenia
Vloge bank na vpogled v tujini
Skupaj
54.083
13.067
230.302
226.800
Deposits repayable on demand at banks
abroad
Total
V skladu s Sklepom o splošnih pravilih izvajanja denarne
politike je banka zagotovila obvezne vloge pri centralni
banki na dan 31. 12. 2014 v višini 4.156 tisoč EUR (2013:
3.487 tisoč EUR). Znesek obvezne rezerve se izračuna kot
1 % višine vlog strank z ročnostjo do 2 let. Banka med
denarne ustreznike ne uvršča zneska obveznih rezerv, saj
ta znesek ni na razpolago za dnevno poslovanje banke.
Banka izračunava znesek obvezne rezerve skladno s
sklepom Banke Slovenije.
4.
Finančna sredstva, namenjena
trgovanju
4.
Trading assets
Znesek na dan 31. 12. sestavljajo:
Izvedeni finančni instrumenti
In line with the Regulation on general rules for implementing
monetary policy the statutory deposits with the Central
Bank amounted to EUR 4,156 thousand as at 31 December
2014 (2013: EUR 3,487 thousand). The minimum reserve
is calculated as 1% of deposits from clients with maturity
up to 2 years. The minimum reserve is not included in cash
equivalents as it cannot be used for the Bank's day-today operations. The Bank calculates the statutory reserve
amount in accordance with regulations issued by the Bank
of Slovenia.
2014
2013
EUR 000
EUR 000
306
758
Trading assets consisted of the following items as at 31
December:
Dolžniški vrednostni papirji
- v domači valuti
9.837
Skupaj
10.143
35.988
36.746
Derivatives
Total
www.raiffeisen.si
2013
EUR 000
306
758
9,837
35,988
10,143
36,746
Debt securities
- in domestic currency
94
2014
EUR 000
ANNUAL REPORT 2014
Finančna sredstva, namenjena trgovanju, razčlenjena po namenu in sektorju izdajatelja:
2014
2013
EUR 000
EUR 000
306
738
0
20
0
0
8.995
15.442
Pozitivne poštene vrednosti izvedenih
finančnih instrumentov (pravne osebe)
Obrestni posli
Valutni posli
Lastniški vrednostni papirji
Pravne osebe
Javni sektor – Slovenija
Javni sektor – tujina
Drugi
Skupaj
0
5.157
842
15.389
10.143
36.746
Gibanje finančnih sredstev, namenjenih trgovanju:
Zmanjšanje
Povečanje
Stanje 1. 1.
2014
2014
Nakup
poštene
Prodaja in
poštene
Stanje 31.
vrednosti
unovčenje
vrednosti
12. 2014
758
0
0
0
-452
306
35.988
31.954
39
-58.018
-127
9.837
Finančna sredstva, namenjena trgovanju
36.746
31.954
39
-58.018
-579
10.143
Zmanjšanje
Povečanje
poštene
Stanje 31.
2013
Nakup
vrednosti
unovčenje
vrednosti
12. 2013
1.528
0
0
0
-770
758
25.679
65.108
0
-54.744
-55
35.988
Finančna sredstva, namenjena trgovanju
27.207
65.108
0
-54.744
-825
36.746
Stanje 1. 1.
2013
poštene
Prodaja in
Vsi vrednostni papirji kotirajo na priznanih borzah vrednostnih papirjev. Povprečna obrestna mera dolžniških vrednostnih
papirjev na 31. 12. 2014 je znašala 0,46 % (2013: 2,33 %). V sklad finančnega premoženja pri Banki Slovenije so
bili na dan 31. 12. 2014 zastavljeni vrednostni papirji v višini 5.000 tisoč EUR (2013: 6.129 tisoč EUR). Banka je v
operacijah dolgoročnega refinanciranja na dan 31. 12. 2014 izkoristila sklad v višini 42,4 % (2013: 59,3 %).
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95
Trading assets by purpose and issuer's sector:
2014
2013
EUR 000
EUR 000
306
738
0
20
0
0
8,995
15,442
Positive fair values of derivatives
Interest-based transactions
Currency-based transactions
Equity securities
Corporate
Debt securities
Public sector - Slovenia
Public sector - foreign
Other
Total
0
5,157
842
15,389
10,143
36,746
Movement of trading assets:
As at
As at
1 January
2014
2014
Derivatives
Purchase
Increase in fair
Sale and
Decrease in
31 December
value
redemption
fair value
2014
758
0
0
0
-452
306
Debt securities
35.988
31.954
39
-58.018
-127
9.837
Trading assets
36.746
31.954
39
-58.018
-579
10.143
Increase in fair
Sale and
Decrease in
31 December
As at
As at
1 January
2013
2013
Purchase
value
redemption
fair value
2013
1.528
0
0
0
-770
758
Debt securities
25.679
65.108
0
-54.744
-55
35.988
Trading assets
27.207
65.108
0
-54.744
-825
36.746
Derivatives
All securities are listed on major stock exchanges. Average interest rate of debt securities was 0.46% as at 31 December
2014 (2013: 2.33%). As at 31 December 2014 there were securities in amount of EUR 5,000 thousand (2013: EUR
6,192 thousand) pledged in pool of financial assets at Bank of Slovenia. As at 31 December 2014 usage of pool for long
term refinancing operation was 42.4% (2013: 59.3%).
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ANNUAL REPORT 2014
5. Finančna sredstva, pripoznana po pošteni vrednosti skozi izkaz poslovnega izida
2014
2013
EUR 000
EUR 000
108.044
91.773
Skupaj
108.044
91.773
Predstavitev po sektorju izdajatelja na dan 31. 12.:
Javni sektor
2014
2013
EUR 000
EUR 000
102.059
82.409
5.985
9.363
108.044
91.773
Obveznice in vrednostni papirji, izdani
od drugih izdajateljev
Skupaj
Gibanje finančnih sredstev, pripoznanih po pošteni vrednosti skozi izkaz poslovnega izida:
Zmanjšanje
Povečanje
poštene
Stanje 31.
2014
Nakup
vrednosti
unovčenje
vrednosti
12. 2014
91.773
94.789
445
-78.873
-90
108.044
91.773
0
445
-78.873
-90
108.044
Stanje 1. 1.
2014
poštene
Prodaja in
Finančna sredstva, pripoznana po pošteni vrednosti
Zmanjšanje
Povečanje
poštene
Stanje 31.
2013
Nakup
vrednosti
unovčenje
vrednosti
12. 2013
127.993
41.596
475
-77.671
-620
91.773
127.993
0
475
-77.671
-620
91.773
Stanje 1. 1.
2013
poštene
Prodaja in
Finančna sredstva, pripoznana po pošteni vrednosti
Vsi vrednostni papirji kotirajo na priznanih borzah vrednostnih papirjev. Povprečna obrestna mera dolžniških vrednostnih
papirjev na 31. 12. 2014 je znašala 1,21 % (2013: 4,02 %). V sklad finančnega premoženja pri Banki Slovenije so bili na
dan 31. 12. 2014 zastavljeni vrednostni papirji v višini 77.609 tisoč EUR (2013: 78.019 tisoč EUR). Banka je v operacijah
dolgoročnega refinanciranja na dan 31. 12. 2014 izkoristila sklad v višini 42,4 % (2013: 59,3 %).
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97
5. Financial Assets at Fair Value through Profit and Loss
Financial assets at fair value through profit and loss consisted of the following items at 31 December:
2014
2013
EUR 000
EUR 000
Debt securities
108,044
91,773
Total
108,044
91,773
By issuer's sector as at 31 December:
Public sector
2014
2013
EUR 000
EUR 000
102,059
82,409
5,985
9,363
108,044
91,773
Bonds and securities of other issuers
Total
Movement of financial assets at fair value through profit and loss:
As at
As at
1 January
2014
Debt securities
Increase in fair
Sale and
Decrease in
31 December
2014
Purchase
value
redemption
fair value
2014
91.773
94.789
445
-78.873
-90
108.044
91.773
0
445
-78.873
-90
108.044
Increase in fair
Sale and
Decrease in
31 December
Financial assets designated at fair value through
profit and loss
As at
As at
1 January
2013
Debt securities
2013
Purchase
value
redemption
fair value
2013
127.993
41.596
475
-77.671
-620
91.773
127.993
0
475
-77.671
-620
91.773
Financial assets designated at fair value through
profit and loss
All securities are listed on major stock exchanges. Average interest rate of debt securities was 1.21% as at 31 December
2014 (2013: 4.02%). As at 31 December 2014 there were securities in amount of EUR 77,609 thousand (2013: EUR
78,019 thousand) pledged in pool of financial assets at Bank of Slovenia. As at 31 December 2014 usage of pool for long
term refinancing operation was 42.4% (2013: 59.3%).
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ANNUAL REPORT 2014
6. Finančna sredstva, razpoložljiva za prodajo
2014
2013
EUR 000
EUR 000
3.419
1.301
Delnice in deleži, razpoložljivi za
prodajo
- v domači valuti
- v tuji valuti
Skupaj
1
1
3.420
1.302
Gibanje finančnih sredstev, razpoložljivih za prodajo:
Zmanjšanje
Povečanje
poštene
Stanje 31.
2014
Nakup
vrednosti
unovčenje
vrednosti
12. 2014
Delnice in deleži
1.302
0
2.118
0
0
3.420
Finančna sredstva, razpoložljiva za prodajo
1.302
0
2.118
0
0
3.420
Stanje 1. 1.
2014
poštene
Prodaja in
Zmanjšanje
Povečanje
Stanje 1. 1.
poštene
Prodaja in
poštene
Stanje 31.
vrednosti
12. 2013
2013
Nakup
vrednosti
unovčenje
Delnice in deleži
1.616
0
0
0
-314
1.302
Finančna sredstva, razpoložljiva za prodajo
1.616
0
0
0
-314
1.302
2013
Na 31. 12. 2014 so na borzi kotirale delnice v višini 3.372 tisoč EUR (2013: 1.254 tisoč EUR). Znesek nekotirajočih delnic
in deležev, razpoložljivih za prodajo, je na 31. 12. 2014 znašal 48 tisoč EUR (2013: 48 tisoč EUR).
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99
6.
Financial Assets Available for Sale
Financial assets available for sale consisted of the following items as at 31 December:
2014
2013
EUR 000
EUR 000
3,419
1,301
1
1
3,420
1,302
Equity investments available for sale
- in domestic currency
- in foreign currency
Total
Movement of financial assets at fair value through profit and loss:
As at 31
As at 1 January
Increase in fair
Sale and
Decrease in
December
2014
Purchase
value
redemption
fair value
2014
Equity investments
1.302
0
2.118
0
0
3.420
Financial assets available for sale
1.302
0
2.118
0
0
3.420
Increase in fair
Sale and
Decrease in
December
fair value
2013
2014
As at 31
As at 1 January
2013
2013
Purchase
value
redemption
Equity investments
1.616
0
0
0
-314
1.302
1.616
0
0
0
-314
1.302
As at 31 December 2014 there were equity investments in amount of EUR 3,372 thousand (2013: EUR 1,254 thousand)
listed on stock exchanges. The amount of unlisted financial assets available for sale as at 31 December 2014 was EUR 48
thousand (2013: EUR 48 thousand).
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ANNUAL REPORT 2014
7.
Krediti
7.
Loans and Advances
Loans and advances consisted of the following items as at
31 December:
7.1. Krediti bankam
7.2. Krediti strankam, ki niso banke
2014
2013
EUR 000
EUR 000
2014
2013
4.122
58
EUR 000
EUR 000
728.902
903.429
4,122
58
728,902
903,429
128,131
186,631
600,771
716,798
-105,088
-93,099
7.2. Loans and advances to non-
- kratkoročni krediti strankam, ki niso
banke
128.131
186.631
600.771
716.798
Skupinske oslabitve
Posamične oslabitve
7.3. Druga finančna sredstva
Skupaj krediti
non-banking customers
- long-term loans and advances to
Skupaj oslabitve kreditov strankam,
ki niso banke
-banking customers
- short-term loans and advances to
- dolgoročni krediti strankam, ki niso
banke
7.1. Loans and advances to banks
-105.088
-93.099
-2.180
-5.870
-102.908
-87.229
1.324
2.341
629.261
812.730
non-banking customers
Total impairments of loans and
advances to non-banking customers
Portfolio-based impairments
Individual impairments
7.3. Other financial assets
Total loans and advances
7.1.
Krediti bankam
2014
2013
EUR 000
EUR 000
4.122
58
Skupaj krediti bankam
4.122
58
Na dan priprave računovodskih izkazov banka ni imela
pripoznanih oslabitev iz naslova kreditov bankam.
-5,870
-87,229
1,324
2,341
629,261
812,730
7.1.
2014
2013
EUR 000
EUR 000
banks and savings banks
4,122
58
Total loans and advances to banks
4,122
58
Kratkoročni krediti bankam in
hranilnicam
-2,180
-102,908
Short-term loans and advances to
As at the date of the Financial Statements, the Bank had no
impairments pertaining to loans and advances to banks.
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101
7.2.
Razčlenitev po sektorjih na dan 31. 12.:
2014
%
2013
463.352
63,57%
579.669
64,16%
59.009
8,10%
71.802
7,95%
201.173
27,60%
244.266
27,04%
5.367
0,74%
7.693
0,85%
728.902
100,00%
903.429
100,00%
EUR 000
Pravne osebe
Javni sektor
Fizične osebe
Malo gospodarstvo
Skupaj
Oslabitve
-105.088
Skupinske oslabitve
Skupaj
Zavarovanja kreditov strankam so razkrita v pojasnilu 37.
102
www.raiffeisen.si
%
EUR 000
-93.099
-2.180
-5.870
-102.908
-87.229
623.814
810.331
ANNUAL REPORT 2014
7.2.
Breakdown by sectors as at 31 December:
2014
%
2013
463,352
63.57%
579,669
64.16%
59,009
8.10%
71,802
7.95%
201,173
27.60%
244,266
27.04%
5,367
0.74%
7,693
0.85%
728,902
100.00%
903,429
100.00%
EUR 000
Corporate
Public sector
Private individuals
Micro businesses
Total
Impairments
Total
-105,088
%
EUR 000
-93,099
-2,180
-5,870
-102,908
-87,229
623,814
810,331
Collaterals for loans and advances to customers are disclosed in note 37.
www.raiffeisen.si
103
Oslabitve
Spodnji tabeli prikazujeta gibanje oslabitev v obdobju.
Dodatno
2014
Banke
Pravne osebe
Malo gospodarstvo
Prebivalstvo
Skupinske oslabitve
Banke
Pravne osebe
Malo gospodarstvo
Prebivalstvo
Skupaj oslabitve
Stanje oslabitev
oblikovane
Ukinjene
Sprostitev
Stanje oslabitev
1. 1. 2014
oslabitve
Odpisi
oslabitve
oslabitev
31. 12. 2014
87.229
31.889
1.232
-13.393
-4.048
102.908
0
0
0
0
0
0
70.983
29.905
1.241
-3.708
-2.727
95.694
763
42
0
0
-532
273
15.482
1.942
-9
-9.685
-789
6.941
5.870
395
0
0
-4.084
2.180
0
0
0
0
0
0
3.340
356
0
0
-2.369
1.327
196
39
0
0
-82
153
2.334
0
0
0
-1.633
701
93.099
32.284
1.232
-13.393
-8.132
105.088
Stanje oslabitev
oblikovane
Ukinjene
Sprostitev
Stanje oslabitev
1. 1. 2013
oslabitve
Odpisi
oslabitve
oslabitev
31. 12. 2013
47.689
45.671
36
-2.402
-3.766
87.229
0
0
0
0
0
0
32.672
40.159
24
-1.063
-810
70.983
Dodatno
2013
Banke
Pravne osebe
Malo gospodarstvo
Prebivalstvo
Skupinske oslabitve
Banke
Pravne osebe
Malo gospodarstvo
Prebivalstvo
Skupaj oslabitve
905
347
0
-434
-55
763
14.111
5.165
12
-905
-2.900
15.482
7.037
2.949
0
0
-4.115
5.870
0
0
0
0
0
0
4.640
1.974
0
0
-3.273
3.340
262
37
0
0
-103
196
2.135
938
0
0
-739
2.334
54.726
48.620
36
-2.402
-7.881
93.099
Dodatno oblikovane oslabitve so nove oslabitve, ki so bile potrebne v poročanem finančnem letu.
Odpisi so oslabitve za posojila, ki so bila odobrena in odpisana v istem finančnem obdobju. Prav tako se v primeru, ko
predhodno oblikovane posamične oslabitve ne zadoščajo za pokritje odplačne vrednosti kredita na datum odpisa, ta razlika
poknjiži kot odpis. Če so odpisi prikazani kot strošek z negativnim predznakom v izkazu poslovnega izida, potem so v tabeli
gibanja prikazani s pozitivnim predznakom v stolpcu 'odpisi'. V nasprotnem primeru, ko je pridobljen prihodek iz predhodno
že odpisanega kredita, se v stolpcu 'odpisi' znesek vnese z negativnim predznakom.
Ukinjene oslabitve se uporabijo za že oblikovane oslabitve, ki niso izterljive. Tako oslabitev kot kredit se odpišeta iz izkaza
finančnega položaja. Dodatno k temu se v primeru odpisa kot je opisano za stolpec 'odpisi' pojavi tehnična potreba po
dodatnem vnosu v stolpcu 'ukinjene oslabitve'. To pomeni, da je v stolpcu 'ukinjene oslabitve' enak znesek kot v stolpcu
'odpisi' z obratnim predznakom. To velja tudi v primeru prihodkov iz kredita, ki je bil predhodno že odpisan. Zneski v stolpcu
'ukinjene oslabitve' nimajo vpliva na izkaz poslovnega izida.
Sprostitev oslabitev je uporabljena v primeru, ko oslabitve, oblikovane v preteklih finančnih letih, niso več potrebne.
104
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ANNUAL REPORT 2014
Impairments
Impairments for selected periods are shown in the tables below.
Impairments as at
2014
Banks
Corporate
Micro businesses
Private individuals
Banks
Corporate
Micro businesses
Direct write-
Impairments as at
1 January 2014
Allocations
-downs
Usage
Release
31 December 2014
87,229
31,889
1,232
-13,393
-4,048
102,908
0
0
0
0
0
0
70,983
29,905
1,241
-3,708
-2,727
95,694
763
42
0
0
-532
273
15,482
1,942
-9
-9,685
-789
6,941
5,870
395
0
0
-4,084
2,180
0
0
0
0
0
0
3,340
356
0
0
-2,369
1,327
196
39
0
0
-82
153
Private individuals
2,334
0
0
0
-1,633
701
Total impairments
93,099
32,284
1,232
-13,393
-8,132
105,088
Impairments as at
2013
Banks
Corporate
Micro businesses
Private individuals
Banks
Corporate
Micro businesses
Direct write-
Impairments as at
1 January 2013
Allocations
-downs
Usage
Release
31 December 2013
47,689
45,671
36
-2,402
-3,766
87,229
0
0
0
0
0
0
32,672
40,159
24
-1,063
-810
70,983
905
347
0
-434
-55
763
14,111
5,165
12
-905
-2,900
15,482
7,037
2,949
0
0
-4,115
5,870
0
0
0
0
0
0
4,640
1,974
0
0
-3,273
3,340
262
37
0
0
-103
196
Private individuals
2,135
938
0
0
-739
2,334
Total impairments
54,726
48,620
36
-2,402
-7,881
93,099
Allocations are new provisions which had to be made in the reported financial period.
Direct write-downs are provisions for loans which are granted and defaulted (charged off) in the same financial year. Or
if previously allocated individual loan loss provisions are not sufficient to cover the remaining carrying amount of the loan
at the date of de-recognition the difference is booked as a direct write-down. If these direct write downs are shown as
expenses with negative signs in the income statement they are shown with positive sign in column 'direct write-downs'. In
the opposite situation that income is received from loans which were previously charged off there is an entry in column
'direct write-downs' of a negative amount.
Usage is used for already allocated provisions on loans which are not recoverable. The provisions as well as the loan itself
are charged off the balance sheet. In addition to that also in case of direct write-downs as described under column 'direct
write-downs' is a technical need for an additional entry in column 'usage'. This means, that in column 'usage' there is a
corresponding entry to column 'direct write-down' with opposite sign. This also applies in case of Income from loans which
were previously charged off. There is no effect on income statement from entries in column 'usage'.
Release is used in the case that the provision which was allocated in previous financial years is no longer required.
www.raiffeisen.si
105
Stanje kreditov v tisoč EUR po dnevih zamude, ki niso posamično oslabljeni, je na dan 31. 12. sledeče:
Zamuda
Brez
2014
do 30 dni
zamude
Banke
od 31 do
od 91 do
od 181 do
več kot
Skupinske
90 dni
180 dni
365 dni
365 dni
oslabitve
SKUPAJ
4.122
0
0
0
0
0
0
4.122
59.009
0
0
0
0
0
0
59.009
296.232
1.640
3.113
0
0
0
-1.327
299.658
4.701
241
66
0
0
0
-153
4.855
Prebivalstvo
169.886
18.018
3.721
0
0
0
-701
190.924
Skupaj
533.950
19.900
6.899
0
0
0
-2.180
558.568
od 31 do
od 91 do
od 181 do
več kot
Skupinske
90 dni
180 dni
365 dni
365 dni
oslabitve
SKUPAJ
0
0
0
0
0
58
Javni sektor
Pravne osebe
Malo gospodarstvo
Zamuda
Brez
2013
zamude
Banke
58
Javni sektor
Pravne osebe
Malo gospodarstvo
do 30 dni
0
71.802
0
0
0
0
0
0
71.802
398.415
7.731
6.091
0
0
0
-3.340
408.897
6.178
189
126
0
0
0
-196
6.297
Prebivalstvo
197.725
21.369
4.359
0
0
0
-2.334
221.119
Skupaj
674.178
29.289
10.576
0
0
0
-5.870
708.173
106
www.raiffeisen.si
ANNUAL REPORT 2014
Loans and advances that are not individually impaired in EUR thousand by past due as at 31 December:
Past due
2014
Banks
Current
up to 30
31 to 90
91 to 180
181 to 365
over 365
Portfolio-based
days
days
days
days
days
impairments
TOTAL
4,122
0
0
0
0
0
0
4,122
59,009
0
0
0
0
0
0
59,009
296,232
1,640
3,113
0
0
0
-1,327
299,658
4,701
241
66
0
0
0
-153
4,855
Private individuals
169,886
18,018
3,721
0
0
0
-701
190,924
Total
533,950
19,900
6,899
0
0
0
-2,180
558,568
Public sector
Corporate
Micro businesses
Past due
up to 30
31 to 90
91 to 180
181 to 365
over 365
Portfolio-based
2013
Current
days
days
days
days
days
impairments
TOTAL
Banks
58
0
0
0
0
0
0
58
Public sector
Corporate
Micro businesses
71,802
0
0
0
0
0
0
71,802
398,415
7,731
6,091
0
0
0
-3,340
408,897
6,178
189
126
0
0
0
-196
6,297
Private individuals
197,725
21,369
4,359
0
0
0
-2,334
221,119
Total
674,178
29,289
10,576
0
0
0
-5,870
708,173
www.raiffeisen.si
107
8.
Finančna sredstva v posesti do zapadlosti
Na 31. 12. 2014 in 31. 12. 2013 banka ni imela pripoznanih finančnih sredstev v posesti do zapadlosti.
9.
Opredmetena osnovna sredstva
Spodnji tabeli prikazujeta gibanje opredmetenih osnovnih sredstev:
EUR 000
2014
Računalniška
Investicije v
Oprema pridoblje-
Druga opredmetena
Zgradbe
oprema
teku
na v finančni najem
osnovna sredstva
Skupaj
14.422
4.950
19
129
4.857
24.376
48
78
188
0
63
376
0
-1.215
-188
0
-1.152
-2.555
14.469
3.812
19
129
3.768
22.197
1.447
4.589
0
129
3.886
10.051
281
119
0
0
337
737
Nabavna vrednost
Na dan 31. 12. 2013
Povečanja
Odtujitve in odpisi
Stanje na dan 31. 12. 2014
Popravek vrednosti
Na dan 31. 12. 2013
Amortizacija
Oslabitve
Odtujitve in odpisi
1.362
0
0
0
0
1.362
0
-1.214
0
0
-1.103
-2.317
3.090
3.494
0
129
3.119
9.833
Sedanja vrednost na dan 31. 12. 2014
11.379
318
19
0
648
12.364
12.974
360
19
0
971
14.325
Računalniška
Investicije v
Oprema pridoblje-
Druga opredmetena
Zgradbe
oprema
teku
na v finančni najem
osnovna sredstva
Skupaj
EUR 000
2013
Nabavna vrednost
14.422
5.093
22
129
5.285
24.947
Povečanja
Na dan 31. 12. 2012
0
12
16
0
6
35
Odtujitve in odpisi
0
-156
-19
0
-435
-611
14.422
4.950
19
129
4.857
24.376
1.167
4.599
0
129
3.866
9.760
281
147
0
0
422
849
Popravek vrednosti
Na dan 31. 12. 2012
Amortizacija
Odtujitve in odpisi
0
-156
0
0
-401
-558
1.447
4.589
0
129
3.886
10.051
12.969
360
19
0
970
14.320
13.250
494
22
0
1.419
15.187
Banka po stanju na dan 31. 12. 2014 in 31. 12. 2013 ni imela zastavljenih opredmetenih osnovnih sredstev. Banka
nima obveznosti za nakup opredmetenih osnovnih sredstev. Ker so se na dan 31. 12. 2014 pojavili znaki, da je potrebna
oslabitev vrednosti poslovne stavbe, je Banka preverila vrednost pri pooblaščenem ocenjevalcu crednosti. Cenitev poslovne
stavbe je bila opravljena na osnovi na donosu zasnovanega načina, po standardih vrednotenja pa je bil kot specialna
nepremičnina izločen računalniški center, ki je bil vrednoten po nabavnovrednostnem načinu Banka je v skladu z
ocenjeno vrednostjo pripoznala oslabitev v višini 1.362 tisoč EUR, ki je bila pripoznana v izkazu vseobsegajočega
donosa med oslabitvami drugih sredstev.
108
www.raiffeisen.si
ANNUAL REPORT 2014
8.
Financial Investments Held to Maturity
As at 31 December 2014 and 31 December 2013 the Bank had not recognized any financial assets held to maturity.
9.
Tangible Fixed Assets
The tables below show the movement of tangible assets:
EUR 000
2014
Computer hardware
Current
Equipment acquired
Other tangi-
Buildings
and software
investment
under finance lease
ble assets
Total
14,422
4,950
19
129
4,857
24,376
48
78
188
0
63
376
Cost
As at 31 December 2013
Additions
Disposals and write-offs
0
-1,215
-188
0
-1,152
-2,555
14,469
3,812
19
129
3,768
22,197
1,447
4,589
0
129
3,886
10,051
281
119
0
0
337
737
1,362
0
0
0
0
1,362
0
-1,214
0
0
-1,103
-2,317
Value adjustment
Depreciation
Impairment
3,090
3,494
0
129
3,119
9,833
Net carrying amount as at 31 December 2014
11,379
318
19
0
648
12,364
12,974
360
19
0
971
14,325
Computer hardware
Current
Equipment acquired
Other tangi-
Buildings
and software
investment
under finance lease
ble assets
Total
14,422
5,093
22
129
5,285
24,947
0
12
16
0
6
35
EUR 000
2013
Cost
Additions
0
-156
-19
0
-435
-611
14,422
4,950
19
129
4,857
24,376
1,167
4,599
0
129
3,866
9,760
281
147
0
0
422
849
0
-156
0
0
-401
-558
1,447
4,589
0
129
3,886
10,051
Value adjustment
Depreciation
12,969
360
19
0
970
14,320
13,250
494
22
0
1,419
15,187
As at 31 December 2014 and 31 December 2013 the Bank had no pledged tangible assets. The bank has no liabilities for
purchase of tangible assets. As at 31 December 2014 there were signs to impair head office building so the Bank decided
to check the value with authorized appraiser. Head office building evaluation was based on income based approach,
according to valuation standards computer center was eliminated and evaluated based on cost approach. The bank did in
accordance with evaluated value recognize impairment in amount of EUR 1,362 thousand which was shown in Statement
of comprehensive income in position Impairment of other assets.
www.raiffeisen.si
109
10. Neopredmetena sredstva
Spodnji tabeli prikazujeta gibanje neopredmetenih sredstev:
EUR 000
Druga
neopredmetena
2014
Programska oprema
sredstva
Investicije v teku
Skupaj
6.712
1.252
6
7.971
Nabavna vrednost
Na dan 31. 12. 2013
Povečanja
Odtujitve in odpisi
94
90
178
361
-422
-433
-184
-1.039
6.384
909
0
7.293
Popravek vrednosti
Na dan 31. 12. 2012
4.394
1.138
5.532
Amortizacija
576
48
624
Odtujitve in odpisi
-422
-432
-855
4.547
754
0
5.301
1.837
155
0
1.992
2.318
114
6
2.439
EUR 000
Druga
neopredmetena
2013
Programska oprema
sredstva
Investicije v teku
Skupaj
6.922
1.295
12
8.229
Nabavna vrednost
Na dan 31. 12. 2012
Povečanja
103
1
99
204
Odtujitve in odpisi
-313
-44
-105
-462
6.712
1.252
6
7.971
Popravek vrednosti
Na dan 31. 12. 2012
4.014
1.083
0
5.098
Amortizacija
689
98
0
787
Odtujitve in odpisi
-310
-44
0
-354
4.394
1.138
0
5.532
2.319
115
6
2.439
2.908
212
12
3.130
Banka po stanju na dan 31. 12. 2014 in 31. 12. 2013 ni imela zastavljenih neopredmetenih sredstev. Banka nima
obveznosti za nakup neopredmetenih sredstev.
110
www.raiffeisen.si
ANNUAL REPORT 2014
10. Intangible Fixed Assets
The tables below shows the movement of intangible fixed assets:
EUR 000
Other
intangible
2014
Computer software
assets
Current investment
Total
6,712
1,252
6
7,971
Cost
Additions
94
90
178
361
-422
-433
-184
-1,039
6,384
909
0
7,293
Value adjustment
4,394
1,138
5,532
Depreciation
576
48
624
-422
-432
-855
4,547
754
0
5,301
1,837
155
0
1,992
2,318
114
6
2,439
EUR 000
Other intangible
2013
Computer software
assets
Current investment
Total
6,922
1,295
12
8,229
Cost
Additions
103
1
99
204
-313
-44
-105
-462
6,712
1,252
6
7,971
4,014
1,083
0
5,098
Value adjustment
Depreciation
689
98
0
787
-310
-44
0
-354
4,394
1,138
0
5,532
2,319
115
6
2,439
2,908
212
12
3,130
As at 31 December 2014 and 31 December 2013 the Bank had no pledged intangible fixed assets. The bank has no
liabilities for purchase of intangible fixed assets.
www.raiffeisen.si
111
11.
Dolgoročne naložbe v kapital odvisnih,
pridruženih in skupaj obvladovanih družb
11.
Long-Term Investments in Subsidiaries,
Associates and Joint Ventures
Naložbe v kapital pridruženih družb:
Investments in associated undertakings:
2014
2013
EUR 000
EUR 000
kapitalu družbe
Center ltd., Zagreb
0
1
20,00%
Skupaj
0
1
2014
2013
EUR 000
EUR 000
company's equity
Center ltd., Zagreb
0
1
20.00%
Total
0
1
Delež banke v
Raiffeisen Training
Bank's share in
Raiffeisen Training
Naložbe v kapital pridruženih družb predstavljajo
nepomemben delež, zato v letno poročilo ni vključenih
dodatnih razkritij glede poslovnih rezultatov te družbe.
Družba Raiffeisen Training Center je bila v letu 2014
ukinjena.
Investments in associated undertakings are representing
insignificant share so there are no additional disclosures
for this undertaking included in annual report. Undertaking
Raiffeisen Training Center was abolished in 2014.
12.
Corporate Income Tax Assets
12. Terjatve za davek od dohodkov
pravnih oseb
Corporate income tax assets consisted of the following
items as at 31 December:
2014
2013
EUR 000
EUR 000
Terjatve za davek od dohodkov
pravnih oseb
0
0
davke
0
55
Skupaj
0
55
Dolgoročne odložene terjatve za
Banka je na dan 31. 12. 2014 pripoznala terjatve za
odložene davke v višini 0 tisoč EUR (2013: 52 tisoč EUR).
Podrobnejša razkritja so v pojasnilu 36.
13.
Druga sredstva
2014
2013
EUR 000
EUR 000
Current tax assets
0
0
Deferred tax assets
0
55
Total
0
55
As at 31 December 2014, the Bank recognised deferred
tax assets amounting to EUR 0 thousand (2013: EUR 55
thousand). More detailed information are available in note
36.
13.
Other Assets
Other assets consisted of the following items as at 31
December:
2014
2013
EUR 000
EUR 000
Terjatve za plačane akontacije
20
28
razmejitve brez obresti
399
630
Skupaj
419
658
Usredstvene aktivne časovne
112
www.raiffeisen.si
2013
EUR 000
20
28
without interest
399
630
Total
419
658
Advance tax and levies payments
Prepayments and accrued income
drugih davkov, prispevkov in drugih
davščin
2014
EUR 000
ANNUAL REPORT 2014
14.
Nekratkoročna sredstva v posesti za
prodajo in ustavljeno poslovanje
14.
Non-current assets held for sale and
discontinued operations
The amount consisted of the following items as at 31
December:
Druga nekratkoročna sredstva v
2014
2013
EUR 000
EUR 000
2014
2013
1.593
0
EUR 000
EUR 000
Other non-current assets held for sale
1,593
0
1.593
0
Total
1,593
0
posesti za prodajo
Skupaj
15.
Finančne obveznosti, namenjene
trgovanju
15.
Liabilities from Trading Activities
Liabilities from trading activities consisted of the following
items as at 31 December:
Izvedeni finančni instrumenti,
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
0
19
namenjeni trgovanju, forward
Izvedeni finančni instrumenti,
672
1.309
672
1.328
namenjeni trgovanju, swap
Skupaj
Foreign exchange forward
0
19
Interest rate swap
672
1,309
Total
672
1,328
16.
Financial Liabilities Recognised at
Amortised Cost
16.
Finančne obveznosti,
merjene po odplačni vrednosti
Financial liabilities recognised at amortised cost consisted
of the following items as at 31 December:
2014
2013
EUR 000
EUR 000
213,309
246,032
customers
486,755
429,582
Corporate
164,698
144,356
13,135
21,987
236,881
221,285
72,041
41,955
205,609
401,748
0
0
2014
2013
EUR 000
EUR 000
1. Deposits from banks and central
1. Vloge bank in centralnih bank
213.309
246.032
banks
2. Vloge strank, ki niso banke
486.755
429.582
2. Deposits from non-banking
Pravne osebe
164.698
144.356
13.135
21.987
Javni sektor
Prebivalstvo
Malo gospodarstvo
3. Krediti bank in centralnih bank
236.881
221.285
72.041
41.955
205.609
401.748
4. Krediti strank, ki niso banke
0
0
5. Dolžniški vrednostni papirji
0
0
27.054
27.058
6.807
5.133
939.534
1.109.553
6. Podrejene obveznosti
7. Druge finančne obveznosti
Skupaj
Public sector
Private individuals
Micro businesses
3. Loans from banks and central
banks
4. Loans from non-banking customers
5. Debt securities
6. Subordinated liabilities
7. Other financial liabilities
Total
0
0
27,054
27,058
6,807
5,133
939,534
1,109,553
www.raiffeisen.si
113
16.1.
16.1.
Razčlenitev po ročnosti:
Breakdown according to maturity:
2014
2013
2014
2013
EUR 000
EUR 000
4,034
1,357
EUR 000
EUR 000
Vloge na vpogled bank
4.034
1.357
Kratkoročne vloge bank
29.181
43.992
Short-term deposits
29,181
43,992
Dolgoročne vloge bank
180.095
200.682
Long-term deposits
180,095
200,682
Skupaj
213.309
246.032
Total
213,309
246,032
16.2.
Deposits repayable on demand
16.2.
Deposits by non-banking customers
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
Vloge na vpogled strank, ki niso banke
264.676
177.590
Deposits repayable on demand
264,676
177,590
Kratkoročne vloge strank, ki niso banke
147.856
154.629
Short-term deposits
147,856
154,629
Dolgoročne vloge strank, ki niso banke
Skupaj
74.223
97.363
486.755
429.582
16.3.
Krediti bank
Long-term deposits
Total
74,223
97,363
486,755
429,582
16.3.
2014
Dolgoročni krediti bank
Kratkoročni krediti centralne banke
Dolgoročni krediti centralne banke
Skupaj
2013
EUR 000
EUR 000
170.607
356.082
5.000
0
30.002
45.666
205.609
401.748
2014
Long-term borrowings from banks
Short-term borrowings from central banks
Long-term borrowings from central banks
Total
EUR 000
EUR 000
170,607
356,082
5,000
0
30,002
45,666
205,609
401,748
Povprečna obrestna mera je razkrita v pojasnilu 22.
Average interest rate is disclosed in note 22.
16.4.
16.4.
Podrejene obveznosti do tujih bank
Obračunane obresti
Skupaj
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
27.000
27.000
27,000
27,000
54
58
54
58
27.054
27.058
27,054
27,058
Na dan 31. 12. 2014 je banka izkazovala štiri podrejene
dolgoročne kredite, ki se na podlagi Sklepa o izračunu
kapitala bank in hranilnic vštevajo v dodatni kapital banke.
Banka v letu 2014 ni povečala zadolženosti iz naslova
podrejenih obveznosti. Povprečna obrestna mera je
razkrita v pojasnilu 22.
114
www.raiffeisen.si
2013
Subordinated liabilities to foreign banks
Accrued interest
Total
As at 31 December 2014, the Bank held four long-term
subordinated loans which are included in line with the
Regulation on the calculation of own funds for banks and
savings banks in the additional own funds of the Bank. The
bank did not increase amount of subordinated liabilities in
2014. Average interest rate is disclosed in note 22.
ANNUAL REPORT 2014
16.5.
Odhodki iz naslova podrejenih obveznosti
16.5.
Subordinated liabilities expenses
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
Odhodki iz naslova podrejenih obveznosti
645
641
Subordinated liabilities expenses
645
641
Skupaj
645
641
Total
645
641
17.
Rezervacije
17.
Provisions
Znesek na dan 31. 12. predstavlja:
Provisions consisted of the following items as at 31
December:
Rezervacije za pravno nerešene tožbe
2014
2013
EUR 000
EUR 000
2014
2013
1.228
1.146
EUR 000
EUR 000
471
446
1,228
1,146
471
446
2,606
1,090
226
137
Rezervacije za pokojnine in podobne
Provisions for pending legal issues
obveznosti do zaposlencev
Provisions for pensions and similar
Rezervacije za zunajbilančne obveznosti
2.606
1.090
Rezervacije za reorganizacijo
226
137
Druge rezervacije
124
0
4.655
2.819
Skupaj
payments to employees
Provisions for contingent liabilities and
commitments
Provisions for restructuring
Other provisions
Total
124
0
4,655
2,819
Gibanje dolgoročnih rezervacij leta 2014:
EUR 000 Rezervacije za
Rezervacije
Rezervacije za
zunajbilančne
za pok.in pod.
pravno nerešene
Rezervacije
obveznosti
obv. do zap.
tožbe
za reorganizacijo
Druge rezervacije
Skupaj
Stanje 1. 1. 2014
1.090
446
1.146
137
0
2.819
Oblikovanje
2.042
33
102
151
124
2.452
-526
0
-20
0
0
-546
0
-13
-1
-62
0
-76
Ukinitev
Koriščenje
0
4
0
0
0
4
Neto gibanje rezervacij
Aktuarski dobički/izgube
1.516
24
81
89
124
1.834
Stanje 31. 12. 2014
2.606
471
1.228
226
124
4.655
Gibanje dolgoročnih rezervacij leta 2013:
EUR 000 Rezervacije za
Rezervacije za
Rezervacije za
zunajbilančne
pok.in pod. obv.
pravno
Rezervacije za
obveznosti
do zap.
nerešene tožbe
reorganizacijo
Skupaj
1116
534
375
0
2.025
Oblikovanje
789
67
969
137
1.962
Ukinitev
-815
-136
-75
0
-1.026
0
0
-123
0
-123
Stanje 1. 1. 2013
Koriščenje
Aktuarski dobički/izgube
Neto gibanje rezervacij
Stanje 31. 12. 2013
0
-19
0
0
-19
-26
-88
771
137
794
1.090
446
1.146
137
2.819
www.raiffeisen.si
115
The table bellow shows the movement of provisions in 2014:
EUR 000 Provisions for
Provisions for
contingent
pensions and
Provisions for
liabilities and
similar payments
pending legal
Provisions for
commitments
to employees
issues
restructuring
As at 1 January 2014
1, 090
446
1,146
137
0
2,819
Allocations
2,042
33
102
151
124
2,452
Release
Other provisions
Total
-526
0
-20
0
0
-546
Usage
0
-13
-1
-62
0
-76
Actuarian gains/loss
0
4
0
0
0
4
Net movement of provisions
1,516
24
81
89
124
1,834
2,606
471
1,228
226
124
4,655
The table bellow shows the movement of provisions in 2013:
EUR 000 As at 1 January 2013
Provisions for
Provisions for
contingent
pensions and si-
Provisions for
liabilities and
milar payments
pending legal
Provisions for
commitments
to employees
issues
restructuring
Total
1,116
534
375
0
2,025
Allocations
789
67
969
137
1,962
Release
-815
-136
-75
0
-1,026
Usage
0
0
-123
0
-123
Actuarian gains/loss
0
-19
0
0
-19
Net movement of provisions
116
www.raiffeisen.si
-26
-88
771
137
794
1,090
446
1,146
137
2,819
ANNUAL REPORT 2014
Pravne tožbe
Legal Claims
Tožbe so glede na naravo poslovanja v dejavnosti bank
običajne. Banka ima predpisane postopke za obravnavanje
tožbenih zahtevkov. Banka pridobi strokovno mnenje in
oceni primeren znesek odškodnine ter pripozna negativen
učinek, ki ga lahko imajo tožbe na finančni položaj. Ob
zaključku leta je imela banka več nerešenih pravnih tožb,
za katere je oblikovala rezervacije.
Litigation is a common occurrence in the Banking industry
due to the nature of the business. The Bank has an established
protocol for dealing with legal claims. Once professional
advice has been obtained and the amount of damages
reasonably estimated, the Bank makes adjustments to
account for any adverse effect which the claims may have
on its financial standing. At year end, the Bank had several
unresolved legal claims for which it allocated provisions.
Rezervacije za pokojnine in podobne obveznosti
do zaposlencev
Rezervacije za odpravnine in jubilejne nagrade banka
pripoznava na osnovi aktuarskega izračuna vsaki dve
leti v kolikor se predpostavke, uporabljene pri izračunu
pomembno ne spremenijo. Za leto 2014 so bile
predpostavke aktuarja sledeče:
•rast povprečne plače je predpostavljena v višini 2,0%
letno in predstavlja ocenjeno dolgoročno rast plač;
•
v izračunu je upoštevana rast zneskov odpravnin
ob upokojitvi in jubilejnih nagrad iz Uredbe o višini
povračil stroškov v zvezi z delom in drugih dohodkov,
ki se ne vštevajo v davčno osnovo, v višini 2,0% letno;
•
izračun obveznosti za odpravnine je vezan na
pokojninsko delovno dobo posameznega zaposlenca;
•izbrana diskontna obrestna mera znaša 2,65% letno,
kolikor je konec decembra znašala donosnost 10-letnih
podjetniških obveznic z visoko boniteto v evrskem
območju.
Predpostavke o gibanju zaposlovanja in s tem povezanimi
obveznostmi družbe:
•predpostavljamo, da je fluktuacija zaposlencev odvisna
predvsem od njihove starosti;
•
smrtnost zaposlenih je upoštevana z uporabo tablic
smrtnosti slovenske populacije v letih 2000-2002;
•
razporeditev delavcev med trajno presežne delavce
prinaša družbi druge obveznosti;
•primeri, kjer je razlog redna upokojitev, se obravnavajo
v izračunu preko upoštevanja zbrane in bodoče delovne
dobe, pri čemer se upoštevajo pogoji za starostno
upokojitev;
•predpostavlja se, da bodo zaposleni izkoristili pravico
do starostne upokojitve in zato delodajalcu obveznost
izplačila jubilejne nagrade, ki bi bila po projekciji
izplačana kasneje, ne bo nastopila.
Provisions for pensions and similar payments to
employees
The Bank recognises provisions for severance payments and
anniversary awards on the basis of an actuarial calculation
every two years if the criteria for the calculation have not
changed. For the 2014 actuarial criteria were as follows:
•Growth of average wages in the Republic of Slovenia
is assumed at 2.0% annually and represents estimated
long-term wage growth.
•Calculations consider the growth of benefits at retirement
and anniversary awards as per the Regulation of the
amount of reimbursement in respect of work and other
Income, which is not included in the tax base, amounting
to 2.0 % per year.
•
Calculating the provisions for severance payments is
linked to the pension seniority of each employee.
•The selected discount rate is 2.65 % per annum, which
is in accordance with the 10-yearly return on Euro area
corporate bonds with high credit ratings as at end of
December.
Assumptions on the movement of employment and related
liabilities:
•
We assume that the turnover of employees depends
primarily on their age.
•Employment mortality rate is calculated with mortality
tables for the Slovenian population in the years 20002002.
•
The allocation of workers between permanently
redundant workers means additional obligations for the
Bank.
•Where the reason for retirement is regular retirement,
the calculation considers both past and future service
while taking into account the conditions for old-age
retirement.
•We assume that employees would exercise their right to
retire, and therefore the employer’s obligation to pay a
jubilee award payment, which had been projected to
be paid at a later date, would not occur.
www.raiffeisen.si
117
18.
Obveznosti za davek od dohodkov
pravnih oseb
18.
Corporate Income Tax Liabilities
2014
2013
EUR 000
EUR 000
Obveznosti za davek
303
0
Skupaj
303
0
Pojasnila glede obračuna davka od dobička se nahajajo
pod točko 35.
2014
2013
EUR 000
EUR 000
Tax liabilities
303
0
Total
303
0
Details about corporate income tax calculation are available
in note 35.
19.
Other Liabilities
19.
Druge obveznosti
Other liabilities consisted of the following items as at 31
December:
Znesek na dan 31. 12. predstavlja:
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
166
514
166
514
without interest
182
131
brez obresti
182
131
Total
348
645
Skupaj
348
645
Obveznosti za obračunane davke,
prispevke in druge dajatve
Liabilities for taxes and levies
Vnaprej plačani in odloženi prihodki
Accruals and deferred income
20.
Equity
20.
Kapital
Capital structure:
Sestava delniškega kapitala:
2014
2013
EUR 000
EUR 000
Subscribed capital
46,825
46,825
Capital reserves
24,619
53,281
16,483
45,145
8,136
8,136
1,773
19
2014
2013
EUR 000
EUR 000
Navadne delnice
46.825
46.825
Kapitalske rezerve
24.619
53.281
- Payments exceeding the nominal
16.483
45.145
- Capital reserves from general
8.136
8.136
1.773
19
value of paid-up shares
- Vplačila, ki presegajo nominalne
zneske vplačanih delnic
capital revaluation adjustment
- Kapitalske rezerve, ki so nastale
iz splošnega prevr.popr.kapitala
donos
zvezi z finanč.sredstvi,
1.758
0
15
19
1.040
5.298
0
0
-21.228
-32.920
53.028
72.502
801.512
801.512
Knjigovodska vrednost delnice v EUR
66,16
90,46
Dobiček na delnico v EUR
-26,48
-4,11
- Drugi presežki iz prevrednotenja
Rezerve iz dobička
Preneseni dobiček preteklih let
Dobiček/(izguba) tekočega leta
Skupaj kapital
Število delnic
118
www.raiffeisen.si
- Valuation gains on financial assets
available for sale
- Presežek iz prevrednotenja v
razpoložljivimi za prodajo
Accumulated other comprehensive
income
Akumulirani drugi vseobsegajoči
1,758
0
15
19
1,040
5,298
0
0
-21,228
-32,920
53,028
72,502
801,512
801,512
Book value per share in EUR
66.16
90.46
Profit/(loss) per share in EUR
-26.48
-4.11
- Other valuation gains
Profit reserves
Profit brought forward
Profit/(loss) for financial year
Total Equity
Number of shares
ANNUAL REPORT 2014
Na dan 31. 12. 2014 je osnovni kapital banke, sestavljen
iz enega razreda navadnih delnic, znašal 46.825 tisoč
EUR (2013: 46.825 tisoč EUR).
Kapitalske rezerve na dan 31. 12. 2014 so znašale
24.619 tisoč EUR (2013: 53.581 tisoč EUR) in se po
sklepu skupščine ne morejo deliti.
Rezerve iz dobička vključujejo dobičke preteklih let in
dobiček ali izgubo tekočega leta. Iz rezerv iz dobička se
lahko izplačajo dividende, če se tako odloči skupščina
delničarjev banke. Za leti 2014 in 2013 banka ni
izplačevala dividend.
Akumulirani drugi vseobsegajoči donos vsebuje presežek iz
prevrednotenja v zvezi s finančnimi sredstvi razpoložljivimi
za prodajo, ki so podrobneje razkrita v pojasnilu 6,
ter iz drugih presežkov iz prevrednotenja, v katerih so
zajeti aktuarski dobički/izgube pri izračunu rezervacij
za odpravnine pri upokojitvi, ki je podrobneje razkrit v
pojasnilu 17.
Na skupščini delničarjev dne 23. 12. 2013 je bila
izglasovana izdaja 500.625 navadnih kosovnih delnic
z izključeno prednostno pravico dosedanjih delničarjev,
s katero se je lahko povečal osnovni kapital za 29.247
tisoč EUR ter kapitalske rezerve za 10.753 tisoč EUR. Dne
24. 12. 2013 sta kapital vplačali družbi Raiffeisen Bank
International AG (38.792 tisoč EUR) in Raiffeisen CEE
Region Holding GmbH (1.208 tisoč EUR). Novoizdane
delnice so bile vpisane v sodni register dne 27. 1. 2014.
Bilančni dobiček/Bilančna izguba
Bilančni dobiček/Bilančna izguba je vsota čistega dobička/
izgube, prenesenega dobička/prenesene izgube ter
sprostitev rezerv iz dobička ločeno po posameznih vrstah
teh rezerv in dodatno oblikovanih rezerv iz dobička ločeno
po posameznih vrstah teh rezerv. Banka je celotno bilančno
izgubo iz leta 2013 po definiciji 230. člena Zakona o
gospodarskih družbah (Uradni list RS, št. 42-1799/2006,
št. 68-2960/2008) ter skladno s sklepom nadzornega
sveta pokrila iz rezerv iz dobička in iz kapitalskih rezerv.
Čisti poslovni izid poslovnega leta
2014
2013
-21.228
-32.920
0
-28.662
0
-4.258
-21.228
0
Povečanje/zmanjšanje kapitalskih
rezerv
Povečanje/zmanjšanje rezerv iz
dobička
As at 31 December 2014, the Bank’s subscribed capital
was EUR 46,825 thousand (2013: EUR 46,825 thousand).
Subscribed capital consists of single class of ordinary
shares.
As at 31 December 2014, capital reserves amounted to
EUR 24,619 thousand (2013: EUR 53,581 thousand) and,
in accordance with the decision taken by shareholders at
the annual meeting, can not be distributed.
Profit reserves include profit brought forward and the
profit/loss of the current financial year. Dividends can be
paid from profit reserves, subject to a decision taken at
the annual shareholders meeting. The Bank did not pay
dividends in 2014 and 2013.
Accumulated other comprehensive income includes
valuation gains on financial assets available for sale, details
for them are disclosed in note 6, and other valuation gains
which includes actuarian gains/losses on defined benefit
pension plan, disclosed in note 17.
Decision to issue 500,625 ordinary shares was voted at
shareholders meeting on 23 December 2013 excluding
priority rights of existing shareholders which allowed
increase of subscribed capital for EUR 29,247 thousand
and capital reserves for EUR 10,753 thousand. The
capital was paid in on 24 December 2013 by companies
Raiffeisen Bank International AG (EUR 38,792 thousand)
and Raiffeisen CEE Region Holding GmbH (EUR 1,208
thousand). Newly issued shares were signed in court
register on 27 January 2014.
Balance sheet profit / Balance sheet
loss
Balance sheet profit/loss is the sum of net profit/loss, profit/
loss carried over, retained earnings by individual items and
retained earnings reserves by individual items. In 2013,
the Bank covered the whole balance sheet loss from profit
reserves and capital reserves in accordance with Article
230 of the Companies Act (Official Gazette of RS, no. 421799/2006, no. 68- 2960/2008), and the decision of
the Supervisory Board and General Assembly of the Bank.
2014
2013
-21,228
-32,920
Capital reserves increase/decrease
0
-28,662
Profit reserves increase/decrease
0
-4,258
-21,228
0
Net profit of the year
Unallocated balance sheet profit/
loss
Nerazporejen bilančni dobiček/
izguba
Balance sheet loss for 2014 will be covered by capital
reserves.
Bilančno izgubo za leto 2014 bo banka pokrila iz
kapitalskih rezerv.
www.raiffeisen.si
119
21.
Morebitne in prevzete obveznosti
21.
Contingent Liabilities and Commitments
Pri rednem poslovanju se banka srečuje tudi z morebitnimi
in s prevzetimi obveznostmi, ki jih izkazuje v zunajbilančni
evidenci. Čeprav niso razkrite v izkazu finančnega
položaja, za banko pomenijo kreditno tveganje.
To meet the financial needs of customers, the Bank enters into
various irrevocable commitments and contingent liabilities.
Even though these obligations may not be recognised on
the balance sheet, they do present credit risk for the Bank.
Sestavljajo jih:
The total outstanding commitments and contingent liabilities
are as follows:
Garancije
Izdane v EUR
Izdane v tuji valuti
Akreditivi
Izdani v EUR
Izdani v tuji valuti
Neizkoriščene kreditne linije
Prevzete v EUR
2014
2013
EUR 000
EUR 000
2014
2013
62.234
75.881
EUR 000
EUR 000
60.761
73.495
Guarantees
62,234
75,881
1.472
2.386
in EUR
60,761
73,495
840
767
1,472
2,386
827
767
13
0
79.151
83.734
in foreign currency
Letters of credit
in EUR
in foreign currency
Commitments
79.151
83.734
0
0
in EUR
in foreign currency
Prevzete v tuji valuti
Dolžniki po valutnih spot poslih
104
0
Dolžniki za vrednostne papirje
80
127
Spot deal transactions
142.409
160.508
Securities transactions
Skupaj
Total
Garancije in akreditivi
840
767
827
767
13
0
79,151
83,734
79,151
83,734
0
0
104
0
80
127
142,409
160,508
Banka opravlja storitve akreditivov in garancij (vključno
s stand-by akreditivi), po katerih je obvezana do plačila
v imenu strank za posle, ki se največkrat nanašajo na
uvoz in izvoz blaga. Garancije in akreditivi nosijo enako
kreditno tveganje kot krediti. Banka odobrava tudi limite
na transakcijskih rčaunih, ter druge oblike kreditnih linij
iz katerih izhajajo druge prevzete obveznosti banke,
do njenih komitentov. Banka je za morebitne obveznosti
oblikovala rezervacije, ki so predstavljene v pojasnilu 17.
Guarantees and Letters of credit
Neizkoriščene kreditne linije
Commitments to extend credit represent contractual
commitments for approving loans and revolving credits.
Commitments generally have fixed expiry dates, or other
termination clauses. Since commitments may expire without
being drawn upon, the total contract amounts do not
necessarily represent future cash flows.
Neizkoriščene kreditne linije so pogodbene obveznosti
za odobritev kreditov in revolving kreditov. Obveze imajo
večinoma določen datum zapadlosti, oziroma druga
določila glede zapadlosti. Kreditna linija lahko ostane
neizkoriščena ali le delno koriščena, zato pogodbeni
znesek ne pomeni vedno prihodnjega denarnega toka.
Rezervacije za morebitne izgube so zato manjše od vsote
neizkoriščenih obveznosti. Neizkoriščene kreditne linije z
daljšim rokom zapadlosti pomenijo za banko večje kreditno
tveganje kot linije s krajšim rokom zapadlosti.
120
www.raiffeisen.si
Letters of credit, guarantees (including standby letters of
credit) commit the Bank to make payments on behalf of
customers in the event of a specific act, generally related
to the import or export of goods. Guarantees and stand-by
letters of credit carry the same credit risk as loans. The Bank
has made provisions for contingent liabilities; details are
shown in note 17.
Commitments
Provisions for potential losses are therefore smaller than
total unused commitments. Unused long-term credit lines
constitute a greater credit risk for the Bank than short-term
commitments.
ANNUAL REPORT 2014
Derivatives
Poštene vrednosti izvedenih finančnih instrumentov v posesti
na dan 31. 12. so prikazane v naslednji tabeli:
The table below shows fair values of derivative instruments
held as at 31 December:
Nominalna
2014
vrednost
Nominal
Poštena vrednost
2014
Zunajbilančno
Sredstva
Obveznosti
EUR 000
EUR 000
EUR 000
Valutne terminske
pogodbe
Obrestne zamenjave
Skupaj
0
0
0
108.960
306
672
Obrestne zamenjave
EUR 000
EUR 000
EUR 000
0
0
0
Interest rate swaps
108,960
306
672
Interest rate options
0
0
0
108.960
306
672
vrednost
- purchased
Total
0
0
0
108,960
306
672
Nominal
Poštena vrednost
2013
Zunajbilančno
Sredstva
Obveznosti
EUR 000
EUR 000
EUR 000
Valutne terminske
pogodbe
Liabilities
forwards
Nominalna
2013
Fair value
Assets
Foreign exchange
Obrestne opcije nakup
value
Off-balance sheet
value
Fair value
Off-balance sheet
Assets
Liabilities
EUR 000
EUR 000
EUR 000
2,097
20
19
109,520
738
1,309
Foreign exchange
2.097
20
19
109.520
738
1.309
Obrestne opcije -
forwards
Interest rate swaps
Interest rate options
nakup
30.000
0
0
Skupaj
141.617
758
1.328
22.
Čiste obresti
- purchased
Total
30,000
0
0
141,617
758
1,328
22.
Net Interest Income
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
22.1. Prihodki iz obresti
30.606
39.909
22.1. Interest income
30,606
39,909
22.2. Odhodki za obresti
14.842
20.300
22.2. Interest expense
14,842
20,300
Skupaj
15.764
19.609
Total
15,764
19,609
www.raiffeisen.si
121
22.1
Prihodki iz obresti
22.1
Interest Income
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
0
22
0
22
26,604
34,010
Obresti iz stanj na računih pri
centralni banki
Interest on the balance of accounts
Obresti iz danih kreditov in vlog
(tudi iz finančnega leasinga)
Banke
Pravne osebe
Malo gospodarstvo
Prebivalstvo
Drugi
Interest on loans and deposits
26.604
34.010
112
87
14.539
20.136
558
727
10.109
11.571
1.286
1.488
Obresti iz finančnih sredstev v posesti do zapadlosti
Obresti iz drugih finančnih sredstev
0
0
18
16
1.638
Obresti iz finančnih sredstev, pripo-
Corporate
Micro businesses
Private individuals
Other
112
87
14,539
20,136
558
727
10,109
11,571
1,286
1,488
assets
0
0
Interest on other financial assets
18
16
1,392
1,638
2,592
4,223
30,606
39,909
Interest on financial assets recognised at fair value through profit and
znanih po pošteni vrednosti skozi
Skupaj prihodki iz obresti
Banks
Interest on trading assets
1.392
izkaz poslovnega izida
(including financial leasing)
Interest on held-to-maturity financial
Obresti iz finančnih sredstev, namenjenih trgovanju
with the central bank
loss
2.592
4.223
30.606
39.909
Banka je v letu 2014 pripoznala 3.649 tisoč EUR (2013:
2.637 tisoč EUR) prihodkov iz obresti za sredstva, ki so
posamično oslabljena.
Total interest income
As at 31 December 2014, the Bank recognised interest
income in the amount of EUR 3,649 thousand (2013:
2,637 EUR thousand) for individually impaired assets.
22.2
Interest Expense
22.2
Odhodki za obresti
2014
2013
EUR 000
EUR 000
Obresti za finančne obveznosti,
merjene po odplačni vrednosti
19.040
72
411
Banke
9.058
13.507
Pravne osebe
1.352
1.631
Malo gospodarstvo
Prebivalstvo
Drugi
360
351
2.882
2.828
71
312
2
1
Obresti za druge finančne obveznosti (vključno za finančni leasing)
Skupaj
122
www.raiffeisen.si
13,796
19,040
72
411
Banks
9,058
13,507
Corporate
1,352
1,631
Interest on financial liabilities at
amortised cost
Micro businesses
Private individuals
Other
360
351
2,882
2,828
71
312
2
1
Interest on other financial liabilities
(including financial leasing)
Interest on liabilities from trading
Obresti za finančne obveznosti,
namenjene trgovanju
2013
EUR 000
Central bank
13.796
Centralna banka
2014
EUR 000
activities
Total
1.044
1.259
14.842
20.300
1,044
1,259
14,842
20,300
ANNUAL REPORT 2014
Povprečne efektivne obrestne mere v %
Average Effective Interest Rates in %
Domača
2014
valuta
Tuja valuta
Povprečne efektivne obrestne mere sredstev
2014
Domestic
Foreign
currency
currency
Average effective interest rates on assets
• vloge pri centralni banki
0,0
-
• deposits to Central Bank
0.0
-
• krediti bankam
0,3
0,0
• loans and advances to banks
0.3
0.0
• krediti strankam, ki niso banke
3,6
2,5
• loans and advances to non-banking
3.6
2.5
-
-
-
-
• depoziti in krediti bank
1,5
1,8
• deposits from banks
1.5
1.8
• depoziti strank, ki niso banke
1,1
0,0
• deposits from non-banking customers
1.1
0.0
• podrejene obveznosti
2,3
-
• subordinated liabilities
2.3
-
customers
• finančnih sredstev v posesti do
zapadlosti
Povprečne efektivne obrestne mere obveznosti
• financial assets held to maturity
Average effective interest rates on liabilities
Domača
2013
valuta
Tuja valuta
Povprečne efektivne obrestne mere sredstev
2013
Domestic
Foreign
currency
currency
Average effective interest rates on assets
• vloge pri centralni banki
0,0
-
• deposits to Central Bank
0.0
-
• krediti bankam
0,4
0,0
• loans and advances to banks
0.4
0.0
• krediti strankam, ki niso banke
3,4
2,3
• loans and advances to non-banking
3.4
2.3
-
-
-
-
• depoziti in krediti bank
1,7
2,6
• deposits from banks
1.7
2.6
• depoziti strank, ki niso banke
1,3
0,1
• deposits from non-banking customers
1.3
0.1
• podrejene obveznosti
2,2
-
• subordinated liabilities
2.2
-
customers
• finančnih sredstev v posesti do
zapadlosti
Povprečne efektivne obrestne mere obveznosti
• financial assets held to maturity
Average effective interest rates on liabilities
www.raiffeisen.si
123
23.
Prihodki iz dividend
23.
Dividend Income
Banka v letih 2014 in 2013 ni pripoznala prihodkov iz
dividend
The bank did not recognize any dividend income in years
2014 and 2013.
24.
Čiste opravnine (provizije)
24.
Net Fees and Commissions Income
24.1
Prihodki iz opravnin (provizij)
24.1
Fees and Commissions Income
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
Opravnine od danih jamstev
Opravnine od plačilnega prometa v državi
Opravnine od plačilnega prometa s tujino
927
1.081
Guarantees
2.441
2.427
Domestic payment transactions
800
741
190
215
1.925
1.790
223
101
Opravnine od posredniških in komisijskih
Foreign payment transactions
Intermediary transactions
poslov
Opravnine od poslov z vrednostnimi
papirji za stranke
Opravnine od kreditnih poslov
Opravnine za opravljene administrativne
storitve
2.838
2.831
Securities transactions for clients
Credit transactions
Administrative services
Depositing valuables in safe custody
Total
927
1,081
2,441
2,427
800
741
190
215
1,925
1,790
223
101
2,838
2,831
6
3
9,350
9,189
Opravnine od shranjevanja stvari in
vrednosti
Skupaj
6
3
9.350
9.189
24.2
Fees and Commissions Expense
24.2
Odhodki za opravnine (provizije)
2014
2013
EUR 000
EUR 000
Opravnine za bančne storitve v državi
336
349
Opravnine za bančne storitve v tujini
382
115
21
39
Opravnine za opravljanje posredniških in
komisijskih poslov
168
176
21
19
100
167
1.029
866
Opravnine za opravljanje plačilnega
prometa
Opravnine dane za druge storitve
Skupaj
124
www.raiffeisen.si
2013
EUR 000
Banking services in Slovenia
336
349
Banking services abroad
382
115
Intermediary transactions
21
39
168
176
21
19
100
167
1,029
866
Brokerage
Payment transactions
Other services
Total
Opravnine za opravljene borzne posle in
druge posle z vrednostnimi papirji
2014
EUR 000
ANNUAL REPORT 2014
25.
Realizirani dobički iz finančnih
sredstev in obveznosti, ki niso merjeni
po pošteni vrednosti skozi izkaz
poslovnega izida
25.
Gains/Losses from Financial Assets and
Liabilities not measured at fair value
through Profit and Loss
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
Realizirani dobički
25.1
250
232
Gains
25.1
250
232
Realizirane izgube
25.2
1.652
287
Losses
25.2
1,652
287
-1.402
-55
Total
-1,402
-55
Skupaj
25.1
Realizirani dobički
Dobički iz kreditov
25.1
Gains
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
227
204
227
204
23
28
250
232
Dobički iz drugih finančnih sredstev
in obveznosti
Skupaj
Loans
Other financial assets and liabilities
23
28
250
232
at amortised cost
Total
Dobički iz kreditov v letu 2014 v višini 227 tisoč EUR
(2013: 204 tisoč EUR) predstavljajo prihodke iz odpisanih
terjatev (poplačila).
Gains from loans and advances in 2014 in the amount of
EUR 227 thousand (2013: EUR 204 thousand) represent
gains from written-off claims (repayments).
25.2
Realizirane izgube
25.2
Losses
Izgube iz kreditov
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
1.460
240
1,460
240
192
47
1,652
287
Izgube iz drugih finančnih sredstev in
obveznosti
Skupaj
Loans
Other financial assets and liabilities
192
47
1.652
287
Izgube iz kreditov v letu 2014 v višini 1.460 tisoč EUR
(2013: 240 tisoč EUR) predstavljajo odhodke iz odpisanih
terjatev (direktni odpisi).
Total
Losses from loans and advances in 2014 in the amount of
EUR 1,460 thousand (2013: EUR 240 thousand) represent
losses from written-off claims.
www.raiffeisen.si
125
26.
Čisti dobički iz finančnih sredstev in
obveznosti, namenjenih trgovanju
26.
Net Gains/Losses from Trading Assets
and Liabilities
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
0
-8
0
-8
-88
-55
sale of foreign currency
401
488
Net gains/losses from derivatives
209
443
Total
522
868
Čisti dobički/izgube iz trgovanja z delnicami in deleži
Net gains/losses from trading in equity
Čisti dobički/izgube iz trgovanja z dolžniškimi vred. papirji in krediti
Net gains/losses from trading in debt
-88
-55
401
488
nih instrumentov
209
443
Skupaj
522
868
Čisti dobički/izgube pri nakupu in prodaji
tujih valut
Čisti dobiček iz trgovanja z delnicami in deleži v letu 2014
je bil 0 tisoč EUR (2013: 0 tisoč EUR), izguba pa 0 tisoč
EUR (2013: 8 tisoč EUR). Čisti dobiček iz trgovanja z
dolžniškimi vrednostnimi papirji v letu 2014 je bil 39 tisoč
EUR (2013: 0 tisoč EUR), izguba pa 127 tisoč EUR (2013:
55 tisoč EUR). Čisti dobiček pri nakupu tujih valut v letu
2014 je bil 741 tisoč EUR (2013: 1.781 tisoč EUR), izguba
pa 340 tisoč EUR (2013: 1.293 tisoč EUR). Čisti dobički/
izgube iz izvedenih finančnih instrumentov predstavljajo
vrednotenje obrestnih zamenjav in terminskih valutnih
poslov.
27.
Dobički/Izgube iz finančnih sredstev
in obveznosti, pripoznanih po pošteni
vrednosti skozi izkaz poslovnega izida
Izgube
Skupaj
27.
Gains/Losses from Financial Assets
and Liabilities Recognised at Fair Value
through Profit and Loss
2014
2013
EUR 000
2014
2013
445
475
EUR 000
EUR 000
90
620
Gains
445
475
-145
Losses
90
620
Total
355
-145
355
www.raiffeisen.si
Net gains from trading in equity instruments in 2014
amounted to EUR 0 thousand (2013: EUR 0 thousand),
while the loss was EUR 0 thousand (2013: EUR 8 thousand).
Net gains from trading in debt securities in 2014 amounted
to EUR 39 thousand (2013: EUR 0 thousand), while the
loss was EUR 127 thousand (2013: EUR 55 thousand).
Net gains from the purchase of foreign currency in 2014
amounted to EUR 741 thousand (2013: EUR 1,781
thousand), while the loss was EUR 340 thousand (2013:
EUR 1,293 thousand). Net gains from derivatives represent
the valuation of interest rate swaps and forward foreign
exchange transactions.
EUR 000
Banka je imela v letu 2014 445 tisoč EUR (2013: 475
tisoč EUR) dobička iz finančnih sredstev in obveznosti
pripoznanih po pošteni vrednosti skozi IPI, od tega 29 tisoč
EUR (2013: 345 tisoč EUR) dobička iz prodaje obveznic
in 416 tisoč EUR (2013: 130 tisoč EUR) prihodkov iz
vrednotenja.
Banka je imela v letu 2014 90 tisoč EUR (2013: 620 tisoč
EUR) izgube iz finančnih sredstev in obveznosti pripoznanih
po pošteni vrednosti skozi IPI, od tega 63 tisoč EUR (2013:
60 tisoč EUR) izgube iz prodaje obveznic in 27 tisoč EUR
(2013: 559 tisoč EUR) odhodkov iz vrednotenja.
126
securities and loans
Net gains/losses from the purchase and
Čisti dobički/izgube iz izvedenih finanč-
Dobički
instruments
In 2014, gains from financial assets and liabilities
recognised at fair value through profit and loss were EUR
445 thousand (2013: EUR 475 thousand), of which EUR
29 thousand (2013: EUR 345 thousand) were generated
by the sale of bonds and EUR 416 thousand (2013: EUR
130 thousand) from valuation.
In 2014, losses from financial assets and liabilities
recognised at fair value through profit and loss were EUR
90 thousand (2013: EUR 620 thousand) of which EUR 63
thousand (2013: EUR 60 thousand) were generated by
the sale of bonds, and EUR 27 thousand (2013: EUR 559
thousand) from valuation.
ANNUAL REPORT 2014
28.
Čisti dobički/izgube iz tečajnih razlik
28.
Foreign Exchange Revaluation Gains/
Losses
2014
2013
EUR 000
EUR 000
2014
2013
EUR 000
EUR 000
Dobički
22.573
35.863
Izgube
22.556
35.977
Gains
22,573
35,863
-113
Losses
22,556
35,977
17
-113
Skupaj
17
Total
Dobički iz tečajnih razlik predstavljajo pozitivne tečajne
razlike iz depozitnih in kreditnih poslov, medtem ko izgube
predstavljajo negativne tečajne razlike iz navedenih poslov.
V tabeli so predstavljeni bruto zneski.
29.
Čisti dobički/izgube iz odprave
pripoznanja sredstev brez
nekratkoročnih sredstev v posesti za
prodajo
Gains from foreign exchange revaluation represent positive
exchange margins from deposit and loan transactions,
while losses represent negative exchange margins from
those transactions. The table shows gross amounts.
29.
Net Gains/Losses from Derecognition of
Assets other than Held-for-Sale
Non-Current Assets
2014
2013
2014
2012
EUR 000
EUR 000
EUR 000
EUR 000
8
7
Gains
8
7
Izgube
22
25
Losses
22
25
Skupaj
-14
-18
Total
-14
-18
Dobički
Dobički izhajajo iz odprodaje opredmetenih osnovnih
sredstev. Izgube izhajajo iz odhodkov za odpisane sedanje
vrednosti osnovnih sredstev.
Gains were generated through the sale of tangible assets.
Losses were generated by expenses for the current value of
fixed assets.
30.
Drugi čisti poslovni dobički/izgube
30.
Other Net Operating Gains/Losses
2014
2013
Gains/Losses
2013
EUR 000
EUR 000
EUR 000
EUR 000
Prihodki
1.024
331
Odhodki
1.268
1.145
-244
-814
Skupaj
Prihodki se nanašajo na prihodke iz najemnin in druge
poslovne prihodke. Prihodki v letu 2014 vsebujejo tudi
prihodke iz naslova neizplačanega bonusa in variabilnega
dela plač za leto 2013 zaradi slabih rezultatov banke v
znesku 788 tisoč EUR. Odhodki se nanašajo na članarine
in podobne odhodke ter druge poslovne odhodke. Odhodki
vsebujejo tudi davek na bilančno vsoto, ki je v letu 2014
znašal 718 tisoč EUR (2013: 792 tisoč EUR).
Income
1,024
331
Expenses
1,268
1145
-244
-814
Total
Income is represented by lease income and other operating
income. Income in 2014 also include income from
cancellation of bonuses and variable part of salaries for
year 2013 due to poor results of the Bank in amount of
EUR 788 thousand. Expenses refer to membership fees and
similar expenses and other operating expenses. Expenses
also include Balance Sheet Tax in amount of EUR 718
thousand for year 2014 (2013: EUR 792 thousand).
www.raiffeisen.si
127
31.
Administrativni stroški
Stroški dela 31.1.
31.
Administrative Expenses
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
8.375
10.473
8,375
10,473
Splošni in administrativni stroški
Staff expenses 31.1.
General and administrative expenses
31.2.
8.137
6.537
31.2.
8,137
6,537
Skupaj
16.512
17.010
Total
16,512
17,010
31.1.
Stroški dela
31.1.
Staff Expenses
Bruto plače
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
6.250
7.635
6,250
7,635
Dajatve za socialno zavarovanje
461
577
Social security contributions
461
577
Dajatve za pokojninsko zavarovanje
557
699
Pension contributions
557
699
Druge dajatve odvisne od bruto plač
Nadomestilo za prevoz na delo
13
16
173
197
289
328
26
29
1
115
Nadomestilo za prehrano med
delom
Nagrade zaposlenim
Odpravnine in dokup delovne dobe
Drugi stroški delavcev po pogodbah
604
877
8.375
10.473
31.2.
Splošni in administrativni stroški
Stroški materiala
Other expenses related to wages
13
16
Transport reimbursement
173
197
Lunch reimbursement
289
328
26
29
1
115
604
877
8,375
10,473
Rewards to employees
Severance payment and payment of
additional employment years
Other labour costs arising from
o zaposlitvi
Skupaj
Salaries and wages
employment contracts
Total
31.2.
General and Administrative Expenses
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
69
92
218
275
24
58
495
1.036
Services
2.660
2.424
Reimbursement of travel expenses
75
64
2.432
1.121
Stroški reklame
546
372
Reprezentanca
53
47
1.299
800
61
66
Stroški zavarovanja
180
155
Drugi upravni stroški
26
27
8.137
6.537
Stroški energije
Stroški strokovne literature
Odhodki za nepremičnine, vzete v
poslovni najem
Storitve drugih
Stroški za službena potovanja
Stroški vzdrževanja osnovnih sredstev
Skupaj
128
www.raiffeisen.si
Literature
Assets maintenance
Advertising & PR
Representation
69
92
218
275
24
58
495
1,036
2,660
2,424
75
64
2,432
1,121
546
372
53
47
1,299
800
61
66
180
155
26
27
8,137
6,537
Advisory, audit, accounting and
other services
Šolnine, štipendije in drugi stroški za
strokovno izobraževanje
Energy
Real estate under operating lease
Svetovalne, revizijske, računovodske
in druge storitve
Office supplies
Tuition fees, bursaries and other
education fees and costs
Insurance
Other administrative expenses
Total
ANNUAL REPORT 2014
Stroški svetovalnih, revizijskih, računovodskih in drugih
storitev so sestavljeni iz:
Stroški revizije
Advisory, Audit, Accounting and other Expenses
comprise:
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
102
87
102
87
- strošek revidiranja
55
53
- audit
55
53
- druge storitve revizorjev
47
34
- other services provided by auditors
47
34
Drugo
1.197
712
Other
1,197
712
Skupaj
1.299
800
Total
1,299
800
Operativni najem – Banka kot najemojemalec
Banka ima poslovni najem za opremo in nepremičnine.
Pogodbe ne vsebujejo nobenih omejitev za najemnika.
Minimalna prihodnja plačila najema poslovnih prostorov
so:
- do 1 leta
- več kot 1 leto do 5 let
Audit-related expenses
Operating Lease Commitments — Bank as Lessee
The Bank has entered into operating leases on premises
and equipment. No restrictions are placed upon the lessee
by entering into these leases.
Future minimum lease payments of real estate under
operating lease are as follows:
2014
2013
EUR 000
EUR 000
2014
2013
326
383
EUR 000
EUR 000
1.043
1.391
- up to 1 year
326
383
1,043
1,391
- več kot 5 let
2.011
2.735
- from 1 to 5 years
Skupaj
3.379
4.509
- over 5 years
2,011
2,735
Total
3,379
4,509
32.
Amortizacija
32.
Depreciation
2014
2013
EUR 000
EUR 000
Amortizacija opredmetenih osnovnih
sredstev
737
849
Amortizacija neopredmetenih dolgoročnih sredstev
Skupaj
624
787
1.361
1.636
Rezervacije za reorganizacijo
Skupaj
849
assets
624
787
Total
1,361
1,636
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
1.516
-26
82
894
28
-69
and long-service rewards
28
-69
151
137
Provisions for restructuring
151
137
1.777
937
Total
1,777
937
Provisions for contingent liabilities
Rezervacije za odpravnine in jubilejne
nagrade zaposlenim
737
33.
Provisions
Rezervacije za zunajbilančne obveRezervacije za pravno nerešene tožbe
2013
EUR 000
Depreciation of intangible fixed
33.
Rezervacije
znosti
Depreciation of tangible assets
2014
EUR 000
and commitments
Provisions for pending legal issues
1,516
-26
82
894
Provisions for severance payment
Prihodki iz naslova ukinjenih rezervacij so prikazani z
negativnim predznakom.
Income from provision release is recorded with a minus
sign.
www.raiffeisen.si
129
34.
Oslabitve
34.
Impairments
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
24,151
40,996
0
257
24,151
40,739
Oslabitve finančnih sredstev, ki niso
Impairment of financial assets not
merjena po pošteni vrednosti skozi
measured at fair value
24.151
40.996
0
257
Oslabitve finančnih sredstev, razpoložljivih za prodajo
ble for sale
Oslabitve kreditov (tudi iz finančne-
at amortised cost
vrednosti
24.151
40.739
- Banke
0
0
24.580
38.050
51
226
-480
2.463
1.362
0
sredstev
1.362
0
Skupaj
25.513
40.996
- Malo gospodarstvo
- Prebivalstvo
Oslabitve drugih sredstev
Oslabitve opredmetenih osnovnih
Odhodki iz naslova oblikovanih oslabitev so prikazani s
pozitivnim predznakom.
35.
Davek iz dohodka pravnih oseb iz
rednega poslovanja
2014
2013
EUR 000
EUR 000
0
0
poslovanja
-2
-3
Skupaj
-2
-3
Davek iz dohodka pravnih oseb iz
rednega poslovanja
Odloženi davek iz rednega
Banka je skladno z Zakonom o davku iz dohodka pravnih
oseb (ZDDPO-2) izračunala višino davka iz rednega
poslovanja po 17-odstotni davčni stopnji (2013: 17%).
130
www.raiffeisen.si
Impairment of loans and advances
(including finance leasing) measured
ga leasinga), merjenih po odplačni
- Pravne osebe
Impairment of financial assets availa-
- Banks
- Corporate
- Micro businesses
0
0
24,580
38,050
51
226
-480
2,463
Impairment of other assets
1,362
0
Impairment of tangible assets
1,362
0
25,513
40,996
- Private individuals
Total
Income from provision release is recorded with a minus
sign.
35.
Corporate Income Tax
2014
2013
EUR 000
EUR 000
Corporate income tax
0
0
Deferred tax
-2
-3
Total
-2
-3
In accordance with the Corporate Income Tax Act
(ZDDPO-2), the Bank calculated the tax from ordinary
activities at 17% tax rate (2013: 17%).
ANNUAL REPORT 2014
36.
Odloženi davek
36.
Deferred Tax
Odloženi davki na dan 31. 12. 2014 se nanašajo na
naslednje postavke, obračunane po 17-odstotni davčni
stopnji, kot je pričakovana za leto 2015:
As at 31 December 2014, deferred tax refers to the
following items, calculated at the 17% tax rate as it was
expected for 2015:
Odloženi davek
Deferred Tax
Začasne
2014
Obve-
razlike
Sredstva
znosti
EUR 000
EUR 000
000
18
3
-
Temporary
2014
EUR
Negativno vrednotenje naložb namenjenih trgovanju
financial assets desi-
nančnih sredstev pripoznanih
gnated at fair value
Rezervacije za pokojnine
Druge rezervacije
Davčna izguba
Liaibilities
EUR 000
EUR 000
EUR 000
18
3
-
Negative valuation of
Negativno vrednotenje fi-
Assets
trading assets
po pošteni vrednosti skozi
differences
through profit and loss
12
2
-
12
2
-
Provisions for pensions
235
40
-
235
40
-
Other provisions
68
12
-
68
12
-
Tax loss carry forward
0
0
-
0
0
-
Valuation of financial
Pozitivno vrednotenje finanč-
assets availabile for
nih sredstev razpoložljivih za
prodajo
2.118
0
360
Skupaj
2.452
57
360
Banka je pripoznala netirano vrednost sredstev in
obveznosti, tako da so odložene terjatve za davek znašale
0 tisoč EUR, odložene obveznosti za davek pa 303 tisoč
EUR.
Odloženi davki na dan 31. 12. 2013 so se nanašali na
naslednje postavke, obračunane po 17-odstotni davčni
stopnji, kot je bila pričakovana za leto 2014:
sale
2,118
0
360
Total
2,452
57
360
The Bank recognized netted value of assets and liabilities
so deferred tax assets amounted to EUR 0 thousand and
deferred tax liabilities to EUR 303 thousand.
As at 31 December 2013 deferred tax refers to the
following items, calculated at the 17% tax rate as it was
expected for 2014:
Deferred Tax
Temporary
Odloženi davek
2013
Začasne
2013
Obve-
razlike
Sredstva
znosti
EUR 000
EUR 000
000
18
3
-
EUR
differences
Assets
Liaibilities
EUR 000
EUR 000
EUR 000
18
3
-
trading assets
financial assets designated at fair value
Negativno vrednotenje finanč-
through profit and loss
12
2
-
nih sredstev pripoznanih po
223
38
-
69
12
-
0
0
-
pošteni vrednosti skozi izkaz
poslovnega izida
Druge rezervacije
Davčna izguba
12
2
-
223
38
-
69
12
-
0
0
-
Pozitivno vrednotenje finanč-
Other provisions
Valuation of financial
assets availabile for
sale
0
0
0
Total
322
55
0
nih sredstev razpoložljivih za
prodajo
Skupaj
0
0
0
322
55
0
The Bank recognized netted value of assets and liabilities
so deferred tax assets amounted to EUR 55 thousand and
deferred tax liabilities to EUR 0 thousand.
Banka je pripoznala netirano vrednost sredstev in
obveznosti, tako da so odložene terjatve za davek znašale
55 tisoč EUR, odložene obveznosti za davek pa 0 tisoč
EUR.
www.raiffeisen.si
131
Gibanje odloženih davkov
Stanje na za-
Stanje na kon-
četku obdobja
Gibanje
cu obdobja
3
0
3
2014
Sredstva
2
0
2
38
2
40
Druge rezervacije
12
0
12
0
0
0
Negativno vrednotenje finančnih sredstev pripoznanih po pošteni vrednosti skozi izkaz poslovnega izida
Davčna izguba
Obveznosti
0
-360
-360
55
-358
-303
3
0
3
Negativno vrednotenje finančnih sredstev pripoznanih po pošteni vrednosti skozi izkaz poslovnega izida
2
0
2
45
-7
38
Druge rezervacije
11
1
12
0
0
0
Pozitivno vrednotenje finančnih sredstev razpoložljivih za prodajo
-10
0
0
SKUPAJ
52
-6
55
Pozitivno vrednotenje finančnih sredstev razpoložljivih za prodajo
SKUPAJ
2013
Sredstva
Davčna izguba
Obveznosti
Negativni predznak v gibanju predstavlja dobiček zaradi zmanjšanja odloženega davka, pozitivni pa izgubo iz naslova
povečanja. Banka je zaradi negotove višine prihodnjih obdavčljivih dobičkov v letu 2012 odpravila pripoznanje terjatev za
odložene davke, ki izvirajo iz davčne izgube. Iz naslova davčne izgube v letih 2011-2014 bi brez negotovosti prihodnjih
obdavčljivih dobičkov lahko pripoznala odložene terjatve za davke v višini 8.305 tisoč EUR, če bi jih obračunala po 17%
davčni stopnji kot je predvidena za leto 2015.
Spodnja tabela prikazuje izračun davka od dohodkov pravnih oseb:
2014
Osnova
Davčna stopnja
2013
Osnova
17%
Računovodski dobiček/izguba
Nepriznani odhodki
Izvzeti prihodki
Drugo
Davčna izguba
Efektivna davčna stopnja
Vplačane akontacije davka v letu
www.raiffeisen.si
17%
0
-32.923
0
6.007
0
5.668
0
-292
0
-267
0
0
0
3
0
0
-27.519
0
Davek od dobička pravnih oseb
Davek
-21.230
-15.515
Odbitek tujega davka
132
Davek
0
0
0
0
0,0%
0,0%
0
0
ANNUAL REPORT 2014
Changes in Deferred Tax
Opening
Closing
balance
Change
balance
3
0
3
2014
Assets
Negative valuation of trading assets
2
0
2
38
2
40
Other provisions
12
0
12
0
0
0
Negative valuation of financial assets designated at fair value through profit and loss
Liabilities
0
-360
-360
55
-358
-303
Negative valuation of trading assets
3
0
3
Negative valuation of financial assets designated at fair value through profit and loss
2
0
2
45
-7
38
Other provisions
11
1
12
0
0
0
Valuation of financial assets availabile for sale
Total
2013
Assets
Liabilities
Valuation of financial assets availabile for sale
-10
0
0
Total
52
-6
55
Negative sign presents profit from decrease of deferred tax and positive loss from increase.
Because of uncertain future profits volume the Bank derecognized tax loss carry forwards in 2012. Without uncertainty
the tax loss forwards from 2011-2014 would amount to EUR 8,305 thousand if calculated at 17% tax rate as expected
for 2015.
The table below shows the reconciliation of corporate income tax and deferred tax:
2014
Tax base
Tax rate
Profit/loss before tax (IAS)
Non-deductible expenses
Tax-exempted income
Other
Tax loss
Deduction of foreign tax
Total tax expense
Efective tax rate
Advance tax payment in year
Tax
2013
Tax base
Tax
17%
17%
-21,230
0
-32,923
0
6,007
0
5,668
0
-292
0
-267
0
0
0
3
0
0
-27,519
-15,515
0
0
0
0
0
0.0%
0.0%
0
0
www.raiffeisen.si
133
37.
Upravljanje s tveganji
37.
Risk Management
Upravljanje s tveganji je bistven element bančnega
poslovanja in je za banko temeljnega pomena. Banka med
pomembna tveganja uvršča kreditno, tržna, operativno,
likvidnostno ter tveganje dobičkonosnosti. Za vsa našteta
tveganja je banka razvila in implementirala ustrezna orodja
in metode spremljave ter kontrole tveganj, ki so podrobneje
opisana v nadaljevanju.
Risk management is fundamental to the Bank's business,
and of essential significance to the Bank. According to the
Bank, significant risks include credit, market, liquidity and
profitability risks. For all types, the Bank has developed and
implemented relevant tools and methods to monitor and
control risks, which are outlined below.
Sestava organov upravljanja s tveganji
Za upravljanje s tveganji je odgovorna uprava banke,
ki sprejema in potrjuje ustrezne politike in strategije
upravljanja s tveganji.
Specifične naloge pa upravljajo tudi različni odbori
upravljanja s tveganji, in sicer odbor za upravljanje z
bilanco banke (ALCO), ki je odgovoren za upravljanje z
bilanco banke in alokacijo kapitala ter kreditni odbor, ki je
najvišji organ odobravanja kreditnih poslov. Kreditni odbor
je nadalje odgovoren za ugotavljanje kreditnega tveganja,
pravilno ocenjevanje vrednosti zavarovanj in potrjevanje
notranjih limitov. Med osrednje naloge sodi tudi učinkovito
upravljanje s kreditnim portfeljem banke.
Oddelek upravljanja s tveganji
Najpomembnejši nalogi področja upravljanja s tveganji
sta implementacija strategije upravljanja s tveganji in
spremljanje procesov, ki so povezani z upravljanjem
tveganj. Zagotavlja tudi neodvisnost delovanja procesov
upravljanja s tveganji.
Notranja revizija
Oddelek notranje revizije najmanj enkrat na leto revidira
upravljanje s tveganji. Revizija zajema pregled skladnosti
in doslednosti postopkov za upravljanje s tveganji. Oddelek
rezultate revizije z ugotovitvami in priporočili predloži
upravi banke.
Kreditno tveganje
Kreditno tveganje je opredeljeno kot tveganje izgube zaradi
negativnih sprememb v kreditni kvaliteti dolžnika. Kreditno
tveganje izhaja iz vseh vrst kreditne izpostavljenosti, pri
čemer vključuje tveganje, da dolžnik zaradi določenega
negativnega dogodka, ki poveča tveganje, dolga ne
poravna v zastavljenem roku oz. znesku. Pregled zapadlih
terjatev, ki niso posamično oslabljena, je razkrit v pojasnilu
7.2.
Banka upravlja s kreditnim tveganjem tako na ravni
transakcij kot tudi na ravni portfelja. Na ravni transakcije
upravljanje s tveganji zasleduje cilj ustvarjanje vrednosti
skozi optimizacijo posameznih transakcij z uporabo
primernih modelov upravljanja s tveganji in določanja cene.
Pri tem se osredotoči le na posamezne stranke, medtem
ko na ravni portfelja upošteva vse dejavnike tveganj, kot
je koncentracija, s ciljem optimizirati in ohraniti obstoječo
raven donosnosti portfelja.
134
www.raiffeisen.si
Structure of Risk Management Bodies
Risk management is the responsibility of the Bank’s
Management Board, adopting and approving adequate
risk management policies and strategies.
Risk management committees perform specific tasks; the
asset and liability committee (ALCO) is responsible for the
Bank’s balance sheet management and capital allocation,
and the Credit Committee is the highest credit transaction
approval body. The Credit Committee is also responsible
for credit risk assessment, the proper evaluation of collateral
and the approval of internal overdrafts. One of its main
tasks is to efficiently manage the Bank’s credit portfolio.
Risk Management Area
The main responsibilities of the Risk Management Area are
to implement the risk management strategy and monitor
the processes related to risk management. The Area also
ensures the independence of risk management processes.
Internal Audit
The Internal Audit Department audits risk management at
least once a year. The audit includes a review of compliance
and the consistency of risk management procedures.
The department submits the audit results together with
conclusions and recommendations to the Management
Board of the Bank.
Credit risk
Credit risk is defined as a risk of loss due to negative
changes in the credit quality of a debtor. Credit risk results
from various types of credit exposure, and contains the risk
that the debtor will not settle a debt within a defined period,
or in the required amount, due to a certain negative event
which increases the risk. Overview of past due assets that
are not individually impaired is available in note 7.2.
The Bank administers its credit risks at both the transaction
and the portfolio levels. At the transaction level, the goal of
risk management is to produce value by optimising various
transactions by means of appropriate risk management
models and pricing. Accordingly, it focuses only on individual
clients; meanwhile at the portfolio level, risk management
considers all risk factors, such as concentration, in order
to optimise and maintain the existing level of return on a
portfolio.
Credit risk control for large exposures
Before the Bank approves a loan, the customer is given
a credit rating, which is determined in an assessment
procedure on the basis of various criteria.
ANNUAL REPORT 2014
Obvladovanje kreditnih tveganj na področju
velikih dolžnikov
Preden banka odobri nov posel, stranki določi bonitetno
oceno. V procesu določanja bonitete se na podlagi različnih
kriterijev opredeli kreditna boniteta posamezne stranke.
Banka je leta 2014 ocenjevala kreditno sposobnost na
podlagi notranjih bonitetnih sistemov za vse vrste velikih
dolžnikov, in sicer za ocenjevanje bonitete:
• malih in srednjih podjetij,
• finančnih institucij,
• velikih podjetij,
• lizinških podjetij,
• projektnih družb,
•zavarovalnic,
•bank,
• občin, javnih zavodov in
•držav.
Vsi ti modeli za ocenjevanje bonitete so razviti na ravni
skupine RBI in se enotno uporabljajo v vseh bankah v
skupini.
Banka omejuje izpostavljenost do posameznih strank z
uporabo t. i. internih limitov in s spremljanjem gibanja
portfelja (analiza koncentracije).
Kreditna tveganja malih dolžnikov se obvladujejo na
portfeljski osnovi, in sicer po posameznih produktih s
spremljanjem relevantnih kazalnikov gibanja portfelja.
Za male dolžnike banka uporablja aplikativni sistem
odobravanja naložb za vse vrste produktov, ki obsega
lastno razvite bonitetne sisteme in ocenjevanje preostalih
parametrov tveganja.
Upoštevajoč zaostrene gospodarske razmere in posledično
slabšo plačilno disciplino je banka v letu 2014 posebno
pozornost posvetila področju zgodnje spremljave
komitentov portfelja malih dolžnikov, še posebej tistih z do
30 dnevi zamude, okrepila pa je tudi analitična orodja za
zagotavljanje ustrezne kakovosti podatkov, ki omogočajo
še natančnejšo in bolj poglobljeno analizo portfelja.
Banka razvršča svoje terjatve v razrede visoka, standardna
in nizka ocena na podlagi internih bonitetnih ocen, ki jih
razvrsti v razrede na podlagi priložene lestvice:
Enakovredna ocena zunanje bonitetne institucije (Standard & Poor)
Visoka ocena
Interna bonitetna ocena 1
AAA
AA1 - A3
BAA1 - BAA2
BAA3
Standardna ocena
BA1
BA2 - BA3
B1 - B2
In 2014, the Bank assessed credit ratings on the basis of its
internal credit rating systems for all types of large exposure,
namely:
• small and medium-sized companies
• financial institutions,
• big companies
• leasing companies
• project companies
• insurance companies
•banks,
• municipalities, public institutions
•countries
All these credit rating models have been developed at the
RBI Group level and are used by all banks within the Group.
The Bank limits its exposure to individual customers by
setting so-called internal limits and performance monitoring
(analysis of concentration).
Credit risk control for small exposures is carried out on
the basis of a portfolio according to individual products
by following the relevant indicators of portfolio trends. For
small exposures, the Bank uses an application system for
the approval of investments of all products, which include
its own credit rating systems and the assessment of other
risk parameters.
Given the difficult economic situation and the decline in
financial discipline, the Bank particularly focused in 2014 on
the early monitoring of small exposure portfolios, especially
those up to 30 days in default, and on upgrading analytical
tools to monitor the quality of data so as to provide a more
detailed and in-depth analysis of such portfolios.
The Bank classifies its assets as high, standard or low on
the basis of internal credit ratings, which are classified as
follows:
Equivalent rating of an external rating agency (Standard & Poor)
High ratings
Internal credit rating 1
AAA
AA1 - A3
BAA1 - BAA2
BAA3
Standard ratings
BA1
BA2 - BA3
B1 - B2
Low ratings
B3 -
CAA - C
Impaired
Nizka ocena
B3 -
CAA - C
D
Oslabljeno
D
www.raiffeisen.si
135
Spodnja tabela prikazuje kreditno kvaliteto finančnih sredstev banke na dan 31. 12.
V zamudi
ali
Niti v zamudi, niti posamično oslabljena
posamično
Skupinske
Posamične
slabljena
oslabitve
oslabitve
Skupaj
Visoka
Standardna
Nizka
2014
ocena
ocena
ocena
Krediti bankam
4.122
0
0
0
0
0
4.122
131.438
352.333
46.058
199.074
-2.180
-102.908
623.815
EUR 000
Krediti strankam:
- Drugi
82.593
233.408
45.849
167.786
-1.479
-95.967
432.190
- Prebivalstvo
48.845
118.925
209
31.288
-701
-6.941
191.625
0
10.143
0
0
0
0
10.143
0
104.170
3.874
0
0
0
108.044
Finančna sredstva namenjena trgovanju
Finančna sredstva, pripoznana po pošteni vrednosti skozi
SKUPAJ
0
0
0
0
0
0
0
135.560
466.646
49.932
199.074
-2.180
-102.908
746.124
posamično
Skupinske
Posamične
slabljena
oslabitve
oslabitve
V zamudi
ali
Niti v zamudi, niti posamično oslabljena
2013
Visoka
Standardna
Nizka
ocena
ocena
ocena
Skupaj
EUR 000
Krediti bankam
58
0
0
0
0
0
316.628
287.661
69.832
229.309
-5.870
-87.229
810.331
271.262
135.722
69.412
182.768
-3.537
-71.746
583.881
45.366
151.939
420
46.541
-2.334
-15.482
226.450
5.895
30.851
0
0
0
0
36.746
0
85.510
6.263
0
0
0
91.773
0
0
0
0
0
0
0
335.693
404.488
76.118
229.309
-5.870
-87.229
952.509
Krediti strankam:
- Drugi
- Prebivalstvo
Finančna sredstva namenjena trgovanju
58
Finančna sredstva, pripoznana po pošteni vrednosti skozi
SKUPAJ
136
www.raiffeisen.si
ANNUAL REPORT 2014
The table below shows the credit quality of the Bank's financial assets as at 31 December.
Not past due or individually imapaired
Past due or
Portfoli-
individually
o-based
Individual
impaired
impairment
impairment
Total
0
0
0
4,122
Standard
2014
High rating
rating
Low rating
4,122
0
0
131,438
352,333
46,058
199,074
-2,180
-102,908
623,815
- Other
82,593
233,408
45,849
167,786
-1,479
-95,967
432,190
48,845
118,925
209
31,288
-701
-6,941
191,625
Trading assets
0
10,143
0
0
0
0
10,143
Financial assets at fair value through profit and loss
0
104,170
3,874
0
0
0
108,044
Financial assets held to maturity
TOTAL
0
0
0
0
0
0
0
135,560
466,646
49,932
199,074
-2,180
-102,908
746,124
Not past due or individually imapaired
Past due or
Portfoli-
individually
o-based
Individual
impaired
impairment
impairment
Total
Standard
2013
High rating
rating
Low rating
58
0
0
0
0
0
58
316,628
287,661
69,832
229,309
-5,870
-87,229
810,331
271,262
135,722
69,412
182,768
-3,537
-71,746
583,881
45,366
151,939
420
46,541
-2,334
-15,482
226,450
5,895
30,851
0
0
0
0
36,746
Financial assets at fair value through profit and loss
0
85,510
6,263
0
0
0
91,773
0
0
0
0
0
0
0
335,693
404,488
76,118
229,309
-5,870
-87,229
952,509
- Other
Trading assets
TOTAL
www.raiffeisen.si
137
Spodnja tabela prikazuje zavarovanost kreditov in zunajbilančnih obveznosti na 31. 12.:
Zavarovanja
Skupinsko oslabljeni krediti
posamično
Zunajbi-
Posamično
lančne
oslabljeni
Skupinske
Posamične
obveznosti
krediti
oslabitve
oslabitve
Brez
2014
Banke
Zavarovanja skupinsko osl.
oslabljenih
kreditov
kreditov in zunajb. obv.
Brez
zamude
V zamudi
zamude
V zamudi
4.122
0
37.759
0
0
0
0
0
0
59.009
0
351
0
0
0
55.136
0
0
296.232
4.753
92.809
162.367
-1.327
-95.694
269.724
3.979
100.732
4.701
307
2.247
359
-153
-273
3.431
187
56
Prebivalstvo
169.886
21.739
9.060
9.548
-701
-6.941
93.230
9.882
2.229
Skupaj
533.950
26.799
142.226
172.274
-2.180
-102.908
421.521
14.048
103.017
Javni sektor
Pravne osebe
Malo gospodarstvo
Zavarovanja
2013
Skupinsko oslabljeni krediti
posamično
Zunajbi-
Posamično
lančne
oslabljeni
Skupinske
Posamične
obveznosti
krediti
oslabitve
oslabitve
Brez
Banke
Zavarovanja skupinsko osl.
oslabljenih
kreditov
kreditov in zunajb. obv.
Brez
zamude
V zamudi
zamude
V zamudi
58
0
32.448
0
0
0
0
0
0
71.802
0
551
0
0
0
70.071
0
0
398.415
13.822
115.640
167.432
-3.340
-70.983
349.041
8.488
96.065
6.178
315
2.778
1.200
-196
-763
3.876
154
458
Prebivalstvo
197.725
25.728
8.964
20.813
-2.334
-15.482
104.594
11.457
2.938
Skupaj
687.779
39.865
160.381
189.445
-5.870
-87.229
527.582
20.099
99.461
Javni sektor
Pravne osebe
Malo gospodarstvo
Zneski zavarovanj vsebujejo tržno vrednost zavarovanj pri čemer je upoštevana le vrednost zavarovanja do višine
zavarovanega kredita ali zunajbilančne obveznosti.
Banka ima znaten del kreditnega portfelja zavarovan z nepremičninami. Zaradi neaktivnosti na slovenskem nepremičninskem
trgu ocene vrednosti nepremičnin, ki imajo ključen vpliv na računovodske izkaze, temeljijo na zelo omejenih tržnih
podatkih. Obstaja tudi velika negotovost glede prihodnjih gospodarskih razmer, ki bodo verjetno vplivale na prihodnje
spremembe ocen in na cene bodočih prodaj zavarovanj. Zato obstaja pomembna negotovost, kdaj in po kakšnih cenah so
lahko prodaje zavarovanj realizirane. Računovodski izkazi morda ne vsebujejo vseh pomembnih učinkov te negotovosti.
138
www.raiffeisen.si
ANNUAL REPORT 2014
The table below shows collaters of loans and off-balance sheet items as at 31 December:
Collaterals of
2014
Banks
Public sector
Corporate
Micro businesses
Portfoli-
Off-balance
impaired
o-based
Individual
loans
sheet items
loans
impairment
impairment
Current
Past due
individually
Collaterals of portfo-
Individually
Portfolio-based impaired
lio-based impaired loans
impaired
loans
and off-balance sheet items
Current
Past due
4,122
0
37,759
0
0
0
0
0
0
59,009
0
351
0
0
0
55,136
0
0
296,232
4,753
92,809
162,367
-1,327
-95,694
269,724
3,979
100,732
4,701
307
2,247
359
-153
-273
3,431
187
56
Private individuals
169,886
21,739
9,060
9,548
-701
-6,941
93,230
9,882
2,229
Total
533,950
26,799
142,226
172,274
-2,180
-102,908
421,521
14,048
103,017
Collaterals of
2013
Banks
Public sector
Corporate
Micro businesses
Portfoli-
Off-balance
impaired
o-based
Individual
loans
sheet items
loans
impairment
impairment
Current
Past due
58
0
32,448
0
0
individually
Collaterals of portfo-
Individually
Portfolio-based impaired
0
lio-based impaired loans
impaired
loans
and off-balance sheet items
Current
Past due
0
0
0
71,802
0
551
0
0
0
70,071
0
0
398,415
13,822
115,640
167,432
-3,340
-70,983
349,041
8,488
96,065
6,178
315
2,778
1,200
-196
-763
3,876
154
458
Private individuals
197,725
25,728
8,964
20,813
-2,334
-15,482
104,594
11,457
2,938
Total
687,779
39,865
160,381
189,445
-5,870
-87,229
527,582
20,099
99,461
Collateral values includes market value of collaterals whereby only collateral value up to exposure of loan or off-balance
sheet item is included.
Estimates of collateral values are made based on limited available information and assuming orderly liquidation of collateral
if that becomes necessary. Changes in economic conditions, specific circumstances of individual customers and collateral
properties will result in changes in estimates in the future and the changes can be material. The amounts ultimately realized
if liquidation of collateral is required could materially differ from the estimates used by the bank in accounting for loan
impairment provisions.
www.raiffeisen.si
139
Spodnja tabela prikazuje vrsto zavarovanj za kredite in
zunajbilančne obveznosti na 31. 12.:
Tip zavarovanja
The table below shows types of collateral for loans and offbalance sheet items as at 31 December:
2014
2013
EUR 000
EUR 000
Nepremičnine
269.421
311.158
Depoziti in vrednostni papirji
185.254
238.240
71.266
87.220
Guarantees
Garancije
Type of collateral
2014
2013
EUR 000
EUR 000
Real estate
269,421
311,158
Deposits and securities
185,254
238,240
71,266
87,220
Drugo
12.645
10.525
Other
12,645
10,525
Skupaj
538.586
647.143
Total
538,586
647,143
Stanje kreditov, za katere so bili sklenjeni novi dogovori v
zvezi z vračilom dolga:
Banke
Drugi
Prebivalstvo
Skupaj
Loans which are subject to new contractual provisions
pertaining to repayment
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
0
0
Banks
0
0
129.016
58.095
Other
129,016
58,095
6.578
2.439
6,578
2,439
135.594
60.534
135,594
60,534
Private individuals
Total
Najpogostejša oblika spremembe pogojev vračila se
nanaša na podaljšanje obdobja vračila in moratorij.
The most common amendments to contractual obligations
pertain to extending or deferring the repayment period.
Spodnja tabela prikazuje stanje sredstev in zunajbilančnih
obveznosti po sektorizaciji NACE:
The table below shows assets and contingent liabilities
according to the NACE classification:
Morebitne in
Contingent
prevzete obve-
liabilities and
Sredstva
znosti
2.447
560
Rudarstvo
12.099
0
Industrija
70.785
34.678
1.801
3.408
Gradbeništvo
35.307
14.498
Trgovina
46.450
17.671
Storitve - hoteli, gostinstvo
12.068
142
Transport in komunikacije
32.861
4.110
632.912
45.066
Nepremičninske storitve
18.681
1.421
Druge poslovne dejavnosti
26.652
9.826
4.123
352
289
62
5.982
1.371
Health and social care
201.173
9.060
Private individuals
Sektor
2014
Assets
commitments
2,447
560
Mining
12,099
0
Manufacturing
70,785
34,678
1,801
3,408
Construction
35,307
14,498
Wholesale and retail trade
46,450
17,671
Hotels and restaurants
12,068
142
Transport and communications
32,861
4,110
632,912
45,066
Real estate activities
18,681
1,421
Other business activities
26,652
9,826
4,123
352
289
62
5,982
1,371
201,173
9,060
Sector
2014
Kmetijstvo, gozdarstvo
Elektrika, plin in voda
Finančno posredništvo, banke
Javna uprava
Izobraževanje
Zdravstvo in socialno varstvo
Prebivalstvo
Skupinske oslabitve
-2.180
140
-102.908
www.raiffeisen.si
Agriculture, forestry
Electricity, gas and water supply
Financial intermediation, banks
Public administration
Education
-2,180
-102,908
ANNUAL REPORT 2014
Skupaj
998.542
142.225
Total
998,542
Morebitne in
prevzete obveSektor
Sredstva
znosti
2013
Kmetijstvo, gozdarstvo
liabilities and
Sector
Assets
commitments
2,984
146
2013
2.984
146
Rudarstvo
13.944
54
Industrija
91.026
39.827
Elektrika, plin in voda
142,225
Contingent
Agriculture, forestry
Mining
13,944
54
Manufacturing
91,026
39,827
2.042
5.693
2,042
5,693
Gradbeništvo
41.121
29.085
Construction
41,121
29,085
Trgovina
83.208
23.169
Wholesale and retail trade
83,208
23,169
Storitve - hoteli, gostinstvo
12.698
307
Hotels and restaurants
12,698
307
Transport in komunikacije
38.424
5.147
Transport and communications
38,424
5,147
Finančno posredništvo, banke
Electricity, gas and water supply
673.391
33.518
673,391
33,518
Nepremičninske storitve
12.989
4.075
Real estate activities
12,989
4,075
Druge poslovne dejavnosti
54.164
8.264
Other business activities
54,164
8,264
1.647
701
1,647
701
Javna uprava
Izobraževanje
Zdravstvo in socialno varstvo
Prebivalstvo
Skupinske oslabitve
Skupaj
Financial intermediation, banks
Public administration
402
86
7.640
1.345
Health and social care
244.266
8.964
Private individuals
-5.870
-87.229
1.186.847
Education
Total
86
1,345
244,266
8,964
-5,870
160.381
402
7,640
-87,229
1,186,847
160,381
Kreditno tveganje nasprotne stranke
Counterparty credit risk
Neto kreditna izpostavljenost izvedenih finančnih
instrumentov je kreditna izpostavljenost na podlagi poslov
z izvedenimi finančnimi instrumenti, pri čemer je potrebno
upoštevati ugodnosti iz prisilno izvršljivih pogodb o pobotu
in ugodnosti iz dogovorov o zavarovanju s premoženjem
Banka izračunava izpostavljenost v skladu z 48. členom
Sklepa o izračunu kapitalske zahteve za tržna tveganja,
torej na podlagi metode tekoče izpostavljenosti.
Net credit exposure of derivative financial instruments
means a credit exposure on the basis of operations with
derivative financial instruments, where it is necessary to
consider advantages from forcibly executable contracts on
set-off and advantages from agreements on collateral.
The Bank calculates exposure according to Article 48 of
the Decision on Capital Requirement Calculation for Market
Risks, i.e. on the basis of the current exposure method.
Tveganje koncentracije
Concentration risk
Prevelika koncentracija izpostavljenosti na posameznem
dolžniku, ki je lahko posledica majhnosti portfelja ali velike
izpostavljenosti na posameznem dolžniku, ima lahko za
banko izrazito negativne posledice ob dogodku neplačila
na tem dolžniku. Prav tako negativno se lahko izkaže
koncentracija na segmentu ali regiji/državi, saj povezanost
sistema lahko povzroči domino efekt, kjer lahko težave
enega dolžnika destabilizirajo celoten sistem. Z namenom
obvladovanja tovrstnih tveganj banka uporablja limitni
sistem, ki omejuje veliko izpostavljenost.
Banka v sklopu priprave kreditne politike enkrat letno
postavi omejitve za koncentracijo portfelja po panogah.
Koncentracija porfelja po panogah se spremlja na podlagi
dveh metodologij razvrstitve strank v panogo. Področje
upravljanja s tveganji na podlagi poročil redno spremlja
koncentracijo portfelja po panogah.
Kapitalske zahteve za kreditno tveganje predpostavljajo, da
je kreditni portfelj sestavljen iz velikega števila posameznih
izpostavljenosti ob tem pa zanemarjajo vpliv, ki ga lahko
ima določena entiteta na povezane osebe. Banka iz tega
razloga v okviru procesa ocenjevanja notranjega kapitala
(ICAAP) izračunava tudi tveganje koncentracije. Izračun
Over-concentration on an individual debtor - which may be
the result of a small portfolio or great individual exposure can have a very negative effect on the bank in the event of
defaults. Concentration on a branch or region/country can
also prove negative, as it can have a domino effect, with
the problems of one debtor destabilising the entire system.
To control these risks the Bank uses a limit system to limit
great exposure as defined in Legal lending act.
When forming credit policy, the Bank sets annual limitations
for portfolio concentrations according to branches. Branchbased portfolio concentration is monitored according to two
branch distribution methodologies. On the basis of reports,
the Risk Management Area regularly monitors portfolio
concentration according to branches.
Capital requirements for credit risk assume that the credit
portfolio is comprised of a great number of individual
exposures, but neglect the influence an entity can have on
connected entities. For this reason, within ICAAP, the Bank
also calculates concentration risk on the basis of the socalled granularity adjustment (GA).
www.raiffeisen.si
141
Kreditna izpostavljenost v % na dan 31. 12. 2014
Credit exposure in % as at 31 December 2014
40%
40%
35%
35%
30%
30%
25%
25%
20%
20%
15%
15%
10%
10%
5%
5%
0%
0%
1
2
3
4
5
6
7
8
9
1
10
2
3
4
5
6
7
8
9
10
9
10
Internal rating
Interna bonitetna ocena
Kreditna izpostavljenost v % na dan 31. 12. 2013
Credit exposure in % as at 31 December 2013
40%
40%
35%
35%
30%
30%
25%
25%
20%
20%
15%
15%
10%
10%
5%
5%
0%
0%
1
2
3
4
5
6
7
8
9
10
Interna bonitetna ocena
Izpostavljenost banke do 25 največjih kreditojemalcev je
bila na dan 31. 12. 2014 365.475 tisoč EUR (2013:
438.088 tisoč EUR, kar znaša na dan 31. 12. 2014 46%
(2013: 48%) vseh kreditov strankam, ki niso banke.
Likvidnostno tveganje
kapitala, temveč ga upravlja z orodji, ki jih je razvila
za spremljavo in nadzor izpostavljenosti likvidnostnemu
tveganju.
Likvidnostno tveganje pri tem izhaja iz časovne in valutne
transformacije, ki ju banka izvaja. Časovna transformacija
pomeni, da so viri sredstev (depoziti) s kratko zapadlostjo
uporabljeni za financiranje dolgoročnih naložb v sredstva
(krediti). Tako lahko povpraševanje banke po likvidnosti
(odliv likvidnosti) v določenem trenutku preseže ponudbo
(priliv likvidnosti). Na podobno težavo naletimo, če je priliv
v drugačni valuti kot odliv.
Banka likvidnostno tveganje deli na likvidnostno tveganje
kratkoročnih transakcij, likvidnostno tveganje, ki izhaja
iz financiranja, in tržno likvidnostno tveganje, pri čemer
142
www.raiffeisen.si
1
2
3
4
5
6
7
8
Internal rating
As at 31 December 2014, the exposure of the Bank to the
25 largest borrowers was EUR 365,475 thousand (2013:
EUR 438,088 thousand), which represents 46% (2013: 48
%) of all loans and advances to non-banking customers as
at 31 December 2014.
Liquidity risk
The Bank does not calculate additional capital requirements
for managing liquidity risks, but manages them with tools
developed for monitoring and controlling exposure to
liquidity risk.
Liquidity risk is based on maturity transformation and
changes in currency. Maturity transformation means that
the sources of funds (deposits) with a short maturity are
used to finance long-term investments in funds (loans). Thus,
the Bank’s demand for liquidity (liquidity outflow) can at
a certain point exceed the offer (liquidity inflow). Similar
problems can occur if inflows are in a different currency
than outflows.
The Bank divides its liquidity risk into liquidity risk arising
from short-term transactions, liquidity risk as a result of
ANNUAL REPORT 2014
posebno pozornost posveča likvidnostnemu tveganju
kratkoročnih transakcij in likvidnostnemu tveganju, ki izhaja
iz financiranja, saj jima pripisuje visoko pomembnost.
Banka upravlja z likvidnostni tveganjem s pomočjo limitov
in ustreznih procesov spremljave in kontrole likvidnostnega
tveganja. Solventnost banke pa se zagotavlja s pomočjo
identifikacije možnih likvidnostnih vrzeli v prihodnosti,
pri čemer se primerjajo vsi prilivi in odlivi v opredeljenih
časovnih košaricah.
Banka opravlja stres teste likvidnosti in na ta način oblikuje
različne ukrepe, v skladu z zakonsko predpisanimi scenariji.
Scenariji in stres testi pokrivajo krize, ki nastanejo zaradi
tržnih gibanj in zaradi krize imena banke ter kombinacijo
obeh. Cilj banke je, da znaša t.i. survival period vsaj en
mesec, brez da ob tem pride do spremembe poslovnih
modelov in odločitev.
Krizni načrt v primeru likvidnostne krize vsebuje
odgovornosti, procese in individualne ukrepe, ki morajo biti
opravljeni z namenom ublažitve učinkov likvidnostne krize
v banki. Krizni načrt opredeljuje alternativne vire likvidnosti
in refinanciranja, če začetne projekcije likvidnostnih virov
ne bi bile realizirane. Banka dnevno izračunava količnik
likvidnosti in ga poroča Banki Slovenije. Vrednosti količnikov
na dan 31. 12. 2014 in 31. 12. 2013 so predstavljeni v
pojasnilu 38.
Neusklajenost aktive in pasive izkaza finančnega položaja
glede na ročnost je prikazana v pojasnilu 38.
financing, and market liquidity risk, focusing particularly on
the first, which it deems the most important.
The Bank manages liquidity risks by overdrafts and
appropriate monitoring and control of liquidity risk. The
Bank's solvency is ensured by identifying future gaps
in liquidity, where all inflows and outflows in all defined
baskets are compared.
The Bank conducts liquidity stress tests and consequently
prepares different measures in accordance with legally
prescribed scenarios. Scenarios and stress tests apply to
crises which emerge due to market currents or negative
changes in the bank’s good will or a combination of both.
The goal of the Bank is to ensure that the so-called survival
period lasts for at least one month without the need to
change its business models or decisions.
In the case of a liquidity crisis, the crisis plan includes
responsibilities, processes and individual measures to be
performed to alleviate its effects. The crisis plan defines
alternative sources of liquidity and refinancing if initial
projections of liquidity sources fail to be realised. The Bank
daily calculates the required liquidity ratio and reports it to
the Bank of Slovenia. Liquidity ratios as at 31 December
2014 and 31 December 2013 are presented in note 38.
The assets and liabilities liquidity gap is disclosed in note
38.
TRŽNO TVEGANJE
1.) Risk of market price changes
Market risks refer to the possibility of loss because of
unexpected negative changes in market prices which can
result in the decreased value of the Bank's assets. The
Bank uses a comprehensive system to monitor and assess
market risks which allows effective control over overdrafts
and positions and ensures prompt reporting to external and
internal users.
1.) Tveganje spremembe tržnih cen
Tržna tveganja, ki predstavljajo tveganje izgube zaradi
nepričakovanih negativnih sprememb v tržnih cenah,
imajo lahko za posledico zmanjšanje vrednosti sredstev
banke. Banka za spremljavo in ocenjevanje tržnih tveganj
uporablja celovit sistem, ki omogoča učinkovit nadzor nad
limiti in pozicijami ter zagotavlja dosledno poročanje tako
zunanjim kot notranjim uporabnikom.
Kapitalske zahteve za tržno tveganje v trgovalni knjigi
banka računa v skladu Sklepom o izračunu kapitalske
zahteve za tržna tveganja za banke in hranilnice. Prav tako
pa uporablja taisti sklep za potrebe procesa ocenjevanja
notranjega kapitala pri izračunu interne ocene kapitalskih
potreb v trgovalni in bančni knjigi. V sklopu procesa
ocenjevanja notranjega kapitala banka redno izračunava
tudi vpliv izjemnih situacij (stress test) na rezultat banke,
vključujoč paralelni premik krivulje donosa za 200 bazičnih
točk.
Za zmanjševanje tržnega tveganja banka uporablja t. i.
naravno oziroma ekonomsko varovanje, kar pomeni, da
sproti zapira odprte pozicije, ki bi se lahko izrazile v
povečanju obrestnega ali valutnega tveganja, z uporabo
valutnih in obrestnih izvedenih finančnih instrumentov.
MARKET RISK
Capital requirements for market risks in the trading book are
calculated in accordance with the Decision on Calculating
the Capital Adequacy for Market Risks for Banks and
Saving Banks. This Decision is also used in the internal
capital-requirement rating process for calculating capital
equipment in trading and non-trading books. As part of
the internal capital-requirement rating, the Bank regularly
conducts stress tests, including the parallel shift in the yield
curve by 200 basis points.
To reduce market risk, the Bank uses so-called natural or
economic protection, which means that it closes open items
(currency, interest) which could be expressed as increased
interest or foreign exchange risk by using foreign exchange
and interest derivatives.
www.raiffeisen.si
143
2.) Valutno tveganje
Banka obvladuje valutno tveganje, ki predstavlja tveganje
vpliva spremembe tečaja valute na dohodek banke iz
naslova neusklajenosti bilančnih postavk v tuji valuti, prek
poročil, ki jih pripravlja skupina za obvladovanje valutnega
tveganja.
2.) Foreign exchange risk
The Bank manages the foreign exchange risk which
represents the risk of an impact of an exchange rate change
on the Bank’s income in respect of balance mismatch in
foreign currency via reports prepared by the group for
foreign exchange risk management.
Banka dnevno spremlja odprte pozicije po posameznih
valutah ter izdeluje periodična poročila o bilančni
izpostavljenosti in doseganju limitov po posameznih
valutah. Banka po usmeritvah skupine za obvladovanje
valutnega tveganja skrbi za sprotno zapiranje oziroma
vzdrževanje zaprtih pozicij pri sredstvih in virih sredstev.
The Bank monitors open items daily according to individual
currencies, and makes periodic reports on balance exposure
and reaching limits by individual currencies. With regard
to the guidelines of the group for managing exchange
rate risk, the Bank takes care of the promptly closure and
maintenance of closed items at assets and sources of assets.
Podrobnejša izpostavljenost banke valutnemu tveganju je
predstavljena v pojasnilu 39.
The Bank’s exposure to currency risk is outlined in detail in
note 39.
Spodnja tabela prikazuje občutljivost kapitala banke glede
na nihanje valut, ki jim je banka najbolj izpostavljena:
The table below shows the Bank’s sensitivity to currency
fluctuations:
Spremembe tečaja CHF
Currency movements (CHF)
Effect on
Učinek na
Učinek na
Higher
Effect on
Lower
izkaz
izkaz
exchange
income
exchange
income
rate
statement
rate
statement
Povečanje
poslovnega
Zmanjšanje
poslovnega
tečaja
izida banke
tečaja
izida banke
EUR 000
EUR 000
EUR 000
EUR 000
2014
5%
-18
-5%
18
2013
5%
-41
-5%
41
2014
5%
-18
-5%
18
2013
5%
-41
-5%
41
3.) Obrestno tveganje
Banka namenja posebno pozornost obrestnemu tveganju,
saj v okviru svoje trgovalne funkcije prevzema tudi
tveganje, ki izhaja iz aktivnosti trgovanja z obrestno
občutljivimi produkti, in vpliv spremembe obrestne mere
na vse netrgovalne obrestno občutljive postavke, torej vse
obrestno občutljive posle, ki se uvrščajo v bančno knjigo.
Banka pri tem s pomočjo metode vrednosti bazične točke
(basis point value) meri in omejuje potencialno izgubo
zaradi neugodnih sprememb obrestnih mer.
3.) Interest risk
The Bank pays special attention to the interest rate risk
because, within the framework of its commercial functions,
it also takes over the risk arising from commercial activity
in interest-sensitive products and the impact of the change
in exchange rates on all non-commercial interest sensitive
items - that is, all interest sensitive businesses which are
classified in the non-trading book. By means of basis point
value, the Bank measures and limits a potential loss due to
unfavourable exchange rate changes.
The Bank’s exposure to interest rate risk is outlined in detail
in note 40.
Podrobnejša izpostavljenost banke obrestnemu tveganju je
predstavljena v pojasnilu 40.
Spodnja tabela prikazuje občutljivost kapitala banke glede
na nihanje obrestnih mer:
The table below shows the Bank’s sensitivity to interest rate
fluctuations:
2014
Povečanje
Učinek
Zmanjšanje
Učinek
obrestne
na kapital
obrestne
na kapital
mere
banke
mere
banke
EUR 000
EUR 000
Assets in
0,15
202
-0,10
-135
0,20
0
-0,15
0
Sredstva v
CHF
Higher
Effect on
Lower
Effect on
interest rate
equity
interest rate
equity
EUR 000
Assets in
Sredstva v
EUR
2014
EUR
CHF
EUR 000
0.15
202
-0.10
-135
0.20
0
-0.15
0
0.15
-250
-0.10
-167
0.20
-1
-0.15
1
Liabilities in
EUR
Obveznosti
v EUR
0,15
144
www.raiffeisen.si
-250
-0,10
-167
Liabilities in
CHF
ANNUAL REPORT 2014
Obveznosti
v CHF
2013
0,20
-1
-0,15
1
Povečanje
Učinek
Zmanjšanje
Učinek
obrestne
na kapital
obrestne
na kapital
mere
banke
mere
banke
EUR 000
EUR 000
Sredstva v
EUR
0,15
145
-0,10
-97
0,20
1
-0,15
0
2013
Higher
Effect on
Lower
Effect on
interest rate
equity
interest rate
equity
EUR 000
EUR 000
Assets in
EUR
0.15
145
-0.10
-97
0.20
1
-0.15
0
0.15
-164
-0.10
109
0.20
-2
-0.15
1
Assets in
CHF
Sredstva v
CHF
Liabilities in
EUR
Obveznosti
v EUR
0,15
-164
-0,10
109
0,20
-2
-0,15
1
Liabilities in
CHF
Obveznosti
v CHF
Operativna tveganja
Operativna tveganja so definirana kot tveganja izgube
zaradi neprimernega ali neuspešnega izvajanja internih
procesov, ravnanj ljudi ali delovanja sistemov oziroma
zaradi zunanjih dogodkov.
Banka je na področju operativnih tveganj delovala skladno
z zahtevami Banke Slovenije glede standardiziranega
pristopa za operativna tveganja, kar pomeni, da je
nadaljevala z uvajanjem procesov in metodologij za
obvladovanje operativnih tveganj v svoje vsakodnevno
poslovanje.
Za identifikacijo operativnih tveganj uporablja banka
tridimenzionalni model, ki sledi principom Basel 2.
Samoocenjevanja operativnih tveganj, ki so osnova
za dokončno opredelitev ključnih kazalcev tveganj za
posamezna poslovna področja v banki, se tako periodično
opravljajo že od leta 2004.
Operativna tveganja banka spremlja s pomočjo ključnih
indikatorjev tveganj (proaktivno) in z zbiranjem škodnih
dogodkov.
Postopki za zbiranje podatkov o izgubah pri realizaciji
operativnih tveganj in za redno poročanje o škodnih
dogodkih z uporabo posebne spletne aplikacije, ki je
skupna celotni skupini RBI, so avtomatizirani in nadzorovani
v Izvršnem sekretariatu in skladnosti poslovanja. Zaradi
potrebe po celovitosti podatkov za potrebe zbiranja škodnih
dogodkov iz naslova operativnih tveganj, ima banka
razvito lastno aplikacijo, ki omogoča natančno poročanje
o vseh vrstah incidentov (zlorabah, incidentih informacijske
tehnologije, fizičnem varovanju, preprečevanju pranja
denarja in financiranju terorizma, pravnem nadzoru in
drugih incidentih) kot tudi spremljanje nadaljnjih aktivnosti.
V banki so se nadaljevale tudi priprave za izpolnitev
zahtev za napredni pristop, in sicer z opredelitvijo ključnih
indikatorjev tveganj za posamezna poslovna področja v
banki in pripravo novih oziroma pregled že pripravljenih
scenarijev, ki opisujejo dogodke z visoko stopnjo škode in
nizko verjetnostjo, da bi se zgodili.
Banka je skladno s smernicami skupine RBI intenzivno
delovala tudi na področju preprečevanja zlorab s
sprejetjem smernic in operativnih aktivnosti. Banka ima
tako natančno opredeljena pravila preprečevanja zlorab,
definicije zlorab, različne načine zlorab in implementirana
najpomembnejša orodja in metode preprečevanja zlorab.
Operational risks
Operational risks are defined as the risk of loss resulting
from inadequate or failed internal processes, people and
systems, or from external events.
With regard to operational risks, the Bank acted in
accordance with the requirements of the Bank of Slovenia
regarding the standardised approach for operational risks,
which means that it continued implementing processes and
methodologies for managing operational risks in its day-today business.
To detect operational risks, the Bank uses a three-dimensional
model following the principles of Basel 2.
Self-evaluations of operational risks, which are the basis
for the final classification of key risk factors for individual
business fields in the Bank, have been periodically
performed since 2004.
The Bank follows operational risks via key risk indicators
(proactively) and by collecting loss events.
The processes for collecting data on operational risk losses
and for regular reporting on loss events are carried out via a
special web application used by the whole RBI group, which
is automated and supervised by the Executive Secretariat
and compliance procedures. Because of the need to
identify data on loss events arising from operational risks
more comprehensively, the Bank uses its own application,
which enables accurate reporting on all types of incident
(abuse, IT cases, physical protection, prevention of money
laundering and the financing of terrorism, legal control and
other incidents) and monitors further activities.
The Bank continued preparations for meeting the
requirements for an advanced approach by defining key
risk indicators for individual areas of business and drafting
an overview of prepared scenarios describing high-loss
low-probability events.
In accordance with RBI guidelines, the Bank also focused on
preventing abuse by adopting guidelines and operational
activities. The Bank has comprehensively defined rules
for preventing abuse, defining abuse, different methods
of abuse and implementing the most significant tools and
methods for preventing abuse.
www.raiffeisen.si
145
Kapitalsko tveganje
Capital risk
Banka spremlja kapitalsko ustreznost z uporabo kazalnikov,
ki primerjajo kapital s tehtanimi postavkami sredstev
izkaza finančnega položaja in zunajbilančnih obveznosti.
Sredstva so tehtana v skladu z Uredbo (EU) št. 575/2013
Evropskega parlamenta in sveta, ki ureja področje
kapitalske ustreznosti. Banka v procesu letnega planiranja
oceni ciljno raven tveganju prilagojene aktive ter višino
razpoložljivega kapitala. V primeru odstopanja od letnega
plana se izvedejo dodatne simulacije različnih ukrepov,
ki zagotavljajo, da je Banka vedno znotraj predpisanih
okvirov kapitalske ustreznosti. Dodatna pojasnila v
povezavi s količnikom kapitalske ustreznosti so razkrita v
pojasnilu 43.
The Bank monitors capital adequacy by the use of
indicators which compare the capital to weighted items of
balance sheet assets and off-balance-sheet liabilities. The
assets are weighted according to the Regulation (EU) No
575/2013 of the European Parliament and of the Council,
which regulates capital adequacy. The Bank plans amount
of risk weighted assets and amount of available capital in
annual budgeting process. In case of deviation from budget
simulations of various actions are perfromed which ensures
that the Bank is always within regulatory framework of
capital adequacy. Additional explanations about capital
adequacy ratio are disclosed in note 43.
Tveganje dobičkonosnosti
Profitability risk comes from three risk factors: volatility of
incomes, fixed expenses and volatility of variable expenses.
Profitability risk is the risk of loss due to unexpected changes
in general business conditions and the ability of a bank to
adjust to such new conditions. Negative effects on income
arise from a variable economic environment which changes
due to increased competition, changes in the habits of
clients, technological progress or legislative amendments.
The risk in this case is shown as a negative deviation from
expected profit, because the bank is unable to increase the
business range sufficiently and follow the required margin.
Negative consequences are shown as a margin depression,
decrease in size and increased operating costs.
Risk profitability comes from loan operations (margin) and
as incomes from managing assets for clients (commissions).
In the profit and loss account, this is shown as a decrease
in interest incomes and incomes from commissions, or as an
increase in operating costs.
The profitability analysis must take into account the loan,
liquidity, interest and operational risks which have a
direct impact on bank incomes and expenses. It also must
consider the risk of capital decrease, because profit is the
first protection against the bank's capital decreasing due
to a loss.
The Bank calculates profitability risk on the basis of interest
income, fees income and expenses. The calculation is
based on P&L and contribution margin.
Tveganje dobičkonosnosti izhaja iz treh dejavnikov
tveganj, in sicer iz volatilnosti prihodkov, stalnih stroškov in
volatilnosti spremenljivih stroškov. Gre za tveganje izgube
zaradi nepričakovanih sprememb v splošnih pogojih
poslovanja in nezmožnosti banke, da bi se prilagodila
novim pogojem, pri čemer na prihodke negativno vpliva
spremenljivo gospodarsko okolje, ki se spreminja zaradi
povečane konkurence, sprememb v navadah strank,
tehnološkega napredka ali spremembe zakonodaje.
Tveganje se v tem primeru kaže kot negativen odklon
od pričakovanega dobička, saj banka ni zmožna dovolj
povečati obsega poslovanja in pri tem slediti zahtevani
marži. Negativne posledice se pokažejo kot padec marže,
zmanjšanje obsega in povečani stroški poslovanja.
Tveganje dobičkonosnosti izhaja tako iz kreditnih poslov
(marža) kot tudi iz prihodkov iz upravljanja sredstev za
stranke (provizije). V izkazu poslovnega izida se kaže kot
zmanjšanje obrestnih prihodkov in prihodkov iz provizij ali
kot povečanje stroškov poslovanja.
Pri analizi dobičkonosnosti se morajo prav tako upoštevati
kreditno, likvidnostno, obrestno in operativno tveganje,
ki neposredno vplivajo na prihodke in stroške banke, in
tveganje zmanjšanja kapitala, saj je dobiček prva zaščita
pred zmanjšanjem kapitala banke zaradi izgube.
Tveganje dobičkonosnosti banka izračuna na podlagi
obrestnih prihodkov, prihodkov iz provizij in stroškov.
Izračun temelji na shemi dobička/izgube (P&L) in prispevka
marže (contribution margin).
146
www.raiffeisen.si
Profitability risk
ANNUAL REPORT 2014
38.
Neusklajenost aktive in pasive izkaza
finančnega položaja glede na ročnost –
likvidnostno tveganje
Zapadlost sredstev in obveznosti pomeni preostale
zapadlosti do poplačila v skladu s pogodbenimi določili.
Banka ne izvaja uskladitev poročila zaradi možnosti
predplačil. Šteje se, da vsa sredstva in obveznosti ostanejo
v portfelju do zapadlosti.
V likvidnostnem poročilu, prikazanem v nadaljevanju, so
sredstva in obveznosti, ki nimajo opredeljene pogodbene
zapadlosti, razvrščene pri analizi zapadlosti razred
zapadlosti »brez zapadlosti«.
Banka dnevno uravnava likvidnost banke, saj mora v
skladu s Sklepom o minimalnih zahtevah za zagotavljanje
ustrezne likvidnostne pozicije bank in hranilnic zagotavljati
likvidnost banke nad vrednostjo 1 tehtanega količnika
likvidnosti.
Spodnja tabela prikazuje količnik likvidnosti, izračunan
iz povprečnih sredstev in obveznosti, ter tehtan količnik
likvidnosti, izračunan v skladu s Sklepom o minimalnih
zahtevah za zagotavljanje ustrezne likvidnostne pozicije
bank in hranilnic:
38.
Asset Liability Mismatch – Liquidity Risk
The maturity of the assets and liabilities refers to residual
liabilities prior to repayment, according to contractual
provisions. The Bank does not reconcile the report; due to the
possibility of advanced payments, all assets and liabilities
are deemed to remain in the portfolio until maturity.
In the maturity analysis contained in the liquidity report
shown below, assets and liabilities which do not have a
classified contractual maturity are classified in the maturity
class without maturity.
The Bank balances its liquidity daily, because according
to the Decision on Minimum Requirements for Ensuring
Appropriate Liquidity Position of Banks and Savings Banks,
it must ensure liquidity above the value of 1 weighted
liquidity ratio.
The chart below shows liquidity quotients calculated from
average assets and liabilities, and the weighted liquidity
ratio calculated according to the Regulation on Minimum
Requirements for Ensuring Appropriate Liquidity Position of
Banks and Savings Banks:
Liquidity
Likvidnost
2014
2013
sector
povprečne kratkoročne vloge neban67,35
74,21
30,94
25,35
Tehtan količnik likvidnosti
67.35
74.21
30.94
25.35
1,26
1,51
1.26
1.51
Average liquid assets / average
assets
Povprečna likvidna sredstva /
povprečna aktiva
2013
short-term deposits by non-banking
Povprečna likvidna sredstva/
čnega sektorja
2014
Average liquid assets / average
V Raiffeisen Banki d.d. bomo morebitne likvidnostne vrzeli
zapolnili na naslednje načine:
• s presežnimi likvidnimi sredstvi,
•z najemom refinanciranja skladno z načrtom za leto
2015,
• s povečanjem depozitne baze,
• z možnostjo črpanja refinanciranja pri ECB.
kapitala, saj meni, da presežen kapital ne pomaga pri
likvidnostnih težavah ali v likvidnostni krizi, temveč ga
upravlja z orodji, ki jih je razvila za spremljavo in kontrolo
izpostavljenosti likvidnostnemu tveganju. Pri tem banka se
osredotoča na upravljanje kratkoročne likvidnosti.
Banka upravlja z likvidnostni tveganjem z limiti in ustreznimi
procesi spremljave ter kontrole likvidnostnega tveganja.
Solventnost banka zagotavlja s spremljanjem možnih
likvidnostnih vrzeli v prihodnosti, pri čemer se primerjajo
vsi prilivi in odlivi v opredeljenih časovnih košaricah.
Weighted liquidity ratio
The Bank will fill the possible liquidity gap in the following
ways:
• with excess liquid assets
•through additional refinancing in accordance with the
refinancing plan for the year 2015
• by increasing the deposit base
• through the possibility of acquiring ECB refinancing
The Bank does not calculate additional capital requirements
for managing liquidity risks, since it deems that excess
capital can not rectify liquidity problems, but manages
liquidity with tools developed for monitoring and controlling
exposure to liquidity risk focusing on short term liquidity.
The Bank manages liquidity risks with limits and appropriate
monitoring and control of liquidity risk. The Bank's solvency
is ensured by identifying future gaps in liquidity, where all
inflows and outflows in all defined baskets are compared.
www.raiffeisen.si
147
Neusklajenost aktive in pasive izkaza finančnega položaja glede na ročnost na dan 31. 12. 2014 v tisoč EUR:
2014
Od 1
Od 3 do
Od 1
Na
Do
do 3
12
do 5
Nad
Brez
SKUPAJ
vpogled
1 meseca
mesecev
mesecev
let
5 let
zapadlosti
230.302
226.199
241
451
3.410
0
0
0
4.122
0
4.122
0
0
0
0
0
0
Sredstva
DENAR V BLAGAJNI, STANJE NA RAČUNIH PRI CENTRALNI
1.
BANKI IN VPOGLEDNE VLOGE PRI BANKAH
2.
KREDITI BANKAM
3.
KREDITI STRANKAM, KI NISO BANKE
728.902
101.950
17.493
24.678
289.653
207.433
87.696
4.
SLABITVE KREDITOV STRANKAM
-105.088
-54.991
-8.904
-3.323
-15.596
-16.339
-5.936
0
5.
DRUGA FINANČNA SREDSTVA
1.324
0
0
0
0
0
0
1.324
6.
10.143
0
5.003
4.829
311
0
0
0
108.044
0
0
15.866
54.957
37.221
0
0
3.420
0
0
0
0
0
0
3.420
14.351
0
0
0
0
0
0
14.351
0
0
0
0
0
0
0
0
1.428
0
0
0
0
0
0
1.428
FINANČNA SREDSTVA, PRIPOZNANA PO POŠTENI
7.
VREDNOSTI SKOZI IZKAZ POSLOVNEGA IZIDA
8.
OPREDEMETENA IN NEOPREDMETENA OSNOVNA
9.
SREDSTVA
10.
11.
DRUGA SREDSTVA
NEKRATKOROČNA SREDSTVA V POSESTI ZA PRODAJO IN
12.
USTAVLJENO POSLOVANJE
SKUPAJ
1.593
0
0
0
0
0
0
1.593
998.542
273.158
17.955
42.501
332.735
228.315
81.760
22.116
Obveznosti
1.
VLOGE IN KREDITI BANK IN CENTRALNIH BANK
418.918
16.956
1.008
82.581
222.804
88.469
7.100
0
2.
VLOGE STRANK, KI NISO BANKE
486.755
32.050
72.347
50.518
189.535
141.459
846
0
3.
DRUGE FINANČNE OBVEZNOSTI
6.807
6.807
0
0
0
0
0
0
4.
REZERVACIJE
4.655
4.655
0
0
0
0
0
0
5.
672
672
0
0
0
0
0
0
6.
DRUGE OBVEZNOSTI
348
348
0
0
0
0
0
0
7.
PODREJENE OBVEZNOSTI
27.054
0
0
54
0
27.000
0
0
8.
KAPITAL
53.028
0
0
0
0
0
0
53.028
9.
SKUPAJ
Likvidnostna vrzel
148
www.raiffeisen.si
303
0
0
0
0
0
0
303
998.542
61.488
73.355
133.154
412.339
256.928
7.945
53.331
0
211.670
-55.400
-90.652
-79.604
-28.613
73.815
-31.215
ANNUAL REPORT 2014
Maturities of Assets and Liabilities as at 31 December 2014 in EUR 000:
2014
From 1
From 1
From 3 till
On
Till 1
till 3
12
till 5
Over 5
Without
TOTAL
sight
month
months
months
years
years
maturity
230,302
226,199
241
451
3,410
0
0
0
4,122
0
4,122
0
0
0
0
0
0
Assets
1.
repayable on demand
2.
3.
728,902
101,950
17,493
24,678
289,653
207,433
87,696
4.
Impairment losses on loans and advances
-105,088
-54,991
-8,904
-3,323
-15,596
-16,339
-5,936
0
5.
1,324
0
0
0
0
0
0
1,324
6.
Trading assets
10,143
0
5,003
4,829
311
0
0
0
7.
Financial assets designated at fair value through profit and loss
108,044
0
0
15,866
54,957
37,221
0
0
8.
3,420
0
0
0
0
0
0
3,420
9.
Tangible and intangible fixed assets
14,351
0
0
0
0
0
0
14,351
10.
Tax assets
0
0
0
0
0
0
0
0
11.
Other assets
1,428
0
0
0
0
0
0
1,428
12.
Non-current assets held for sale and discontinued operations
TOTAL
1,593
0
0
0
0
0
0
1,593
998,542
273,158
17,955
42,501
332,735
228,315
81,760
22,116
Liabilities
1.
Deposits and loans from banks and central banks
418,918
16,956
1,008
82,581
222,804
88,469
7,100
0
2.
486,755
32,050
72,347
50,518
189,535
141,459
846
0
3.
6,807
6,807
0
0
0
0
0
0
4.
Provisions
4,655
4,655
0
0
0
0
0
0
5.
Financial liabilites held for trading
672
672
0
0
0
0
0
0
6.
Other liabilities
348
348
0
0
0
0
0
0
7.
Subordinated capital
27,054
0
0
54
0
27,000
0
0
8.
Equity
53,028
0
0
0
0
0
0
53,028
9.
Tax liabilities
303
0
0
0
0
0
0
303
998,542
61,488
73,355
133,154
412,339
256,928
7,945
53,331
0
211,670
-55,400
-90,652
-79,604
-28,613
73,815
-31,215
TOTAL
GAP
www.raiffeisen.si
149
Neusklajenost aktive in pasive izkaza finančnega položaja glede na ročnost na dan 31. 12. 2013 v tisoč EUR:
2013
Od 1
Od 3 do
Od 1
Na
Do
do 3
12
do 5
Nad
Brez
SKUPAJ
vpogled
1 meseca
mesecev
mesecev
let
5 let
zapadlosti
226.800
219.030
1.139
847
5.372
412
0
0
58
0
58
0
0
0
0
0
903.429
110.155
18.088
44.043
215.894
390.877
124.372
0
-93.099
-65.550
-3.028
-2.839
-12.084
-8.348
-1.250
0
2.341
0
0
0
0
0
0
2.341
36.746
863
0
35.883
0
0
0
0
91.773
2.674
0
4.900
67.772
16.427
0
0
1.302
0
0
0
0
0
0
1.302
16.759
0
0
0
0
0
0
16.759
55
0
0
0
0
0
0
55
682
0
0
0
0
0
0
682
Sredstva
1.
2.
KREDITI BANKAM
3.
4.
SLABITVE KREDITOV STRANKAM
5.
DRUGA FINANČNA SREDSTVA
6.
FINANČNA SREDSTVA, PRIPOZNANA PO POŠTENI VRED-
7.
NOSTI SKOZI IZKAZ POSLOVNEGA IZIDA
8.
OPREDEMETENA IN NEOPREDMETENA OSNOVNA
9.
SREDSTVA
10.
11.
DRUGA SREDSTVA
NEKRATKOROČNA SREDSTVA V POSESTI ZA PRODAJO IN
12.
USTAVLJENO POSLOVANJE
SKUPAJ
0
0
0
0
0
0
0
0
1.186.847
267.066
16.363
82.833
276.954
399.368
123.122
21.139
Obveznosti
1.
VLOGE IN KREDITI BANK IN CENTRALNIH BANK
647.780
29.075
2.644
15.221
253.171
335.467
12.202
0
2.
429.582
19.148
77.161
46.768
153.332
132.168
1.005
0
3.
DRUGE FINANČNE OBVEZNOSTI
5.133
5.133
0
0
0
0
0
0
4.
REZERVACIJE
2.819
2.819
0
0
0
0
0
0
5.
1.328
1.328
0
0
0
0
0
0
6.
DRUGE OBVEZNOSTI
645
645
0
0
0
0
0
0
7.
27.058
0
0
58
0
27.000
0
0
8.
KAPITAL
72.502
0
0
0
0
0
0
72.502
9.
SKUPAJ
Likvidnostna vrzel
150
www.raiffeisen.si
0
0
0
0
0
0
0
0
1.186.847
58.149
79.804
62.047
406.503
494.635
13.207
72.502
0
208.917
-63.441
20.787
-129.549
-95.267
109.915
-51.363
ANNUAL REPORT 2014
Maturities of Assets and Liabilities as at 31 December 2013 in EUR 000:
2013
From 1
From 3 till
Till 1
till 3
12
From 1
till 5
Over 5
Without
TOTAL
On
sight
month
months
months
years
maturity
226,800
219,030
1,139
847
5,372
412
0
0
58
0
58
0
0
0
0
0
903,429
110,155
18,088
44,043
215,894
390,877
124,372
0
-93,099
-65,550
-3,028
-2,839
-12,084
-8,348
-1,250
0
2,341
0
0
0
0
0
0
2,341
0
Assets
1.
repayable on demand
2.
3.
4.
Impairment losses on loans and advances
5.
6.
Trading assets
36,746
863
0
35,883
0
0
0
7.
91,773
2,674
0
4,900
67,772
16,427
0
0
8.
1,302
0
0
0
0
0
0
1,302
9.
Tangible and intangible fixed assets
16,759
0
0
0
0
0
0
16,759
10.
Tax assets
55
0
0
0
0
0
0
55
11.
Other assets
682
0
0
0
0
0
0
682
12.
TOTAL
0
0
0
0
0
0
0
0
1,186,847
267,066
16,363
82,833
276,954
399,368
123,122
21,139
Liabilities
1.
Deposits and loans from banks and central banks
647,780
29,075
2,644
15,221
253,171
335,467
12,202
0
2.
429,582
19,148
77,161
46,768
153,332
132,168
1,005
0
3.
5,133
5,133
0
0
0
0
0
0
4.
Provisions
2,819
2,819
0
0
0
0
0
0
5.
1,328
1,328
0
0
0
0
0
0
6.
Other liabilities
645
645
0
0
0
0
0
0
7.
Subordinated capital
27,058
0
0
58
0
27,000
0
0
8.
Equity
72,502
0
0
0
0
0
0
72,502
9.
Tax liabilities
0
0
0
0
0
0
0
0
1,186,847
58,149
79,804
62,047
406,503
494,635
13,207
72,502
0
208,917
-63,441
20,787
-129,549
-95,267
109,915
-51,363
TOTAL
GAP
www.raiffeisen.si
151
39.
Izpostavljenost banke valutnemu
tveganju
39.
Exposure to
Foreign Currency Risk
Tabela prikazuje neto devizno pozicijo, preračunano v
tisoč EUR:
The table bellow shows the net open FX postion, calculated
in EUR 000:
31. 12. 2014
Valute
31. 12. 2013
31 December 2014
31 December 2013
Currency
Short
Long
0
USD
214
0
CHF
352
0
758
EUR
121
0
8
8
4
0
0
33
0
0
84
8
CAD
3
0
NOK
0
0
AUD
0
BAM
CZK
Kratka
Dolga
Kratka
Dolga
Short
Long
USD
214
CHF
352
0
14
0
829
0
14
0
0
829
0
EUR
0
307
0
307
0
758
GBP
0
JPY
0
GBP
0
121
0
8
JPY
0
8
4
0
DKK
SEK
12
DKK
0
33
0
12
0
SEK
0
84
8
0
0
8
CAD
3
0
0
8
2
0
NOK
0
0
2
0
1
0
27
AUD
0
1
0
27
0
0
0
3
BAM
0
0
0
3
0
8
0
4
CZK
0
8
0
4
HRK
0
0
0
24
HRK
0
0
0
24
PLN
0
5
0
4
PLN
0
5
0
4
HUF
0
1
3
0
HUF
0
1
3
0
RSD
0
0
0
2
RSD
0
0
0
2
RUB
0
1
0
10
RUB
0
1
0
10
152
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ANNUAL REPORT 2014
www.raiffeisen.si
153
Tabeli spodaj prikazujeta izkaz finančnega položaja po valutah po stanju na dan 31. 12.:
2014
DEVIZNA PODBILANCA
EVRSKA
Ostale
Bilančne postavke
CHF
USD PODBILAN-
valute
SKUPAJ
CA
SKUPAJ
DENAR V BLAGAJNI, STANJE NA RAČUNIH PRI CENTRALNI BANKI
IN VPOGLEDNE VLOGE PRI BANKAH
1.470
51.618
3.221
56.309
173.993
230.302
0
0
0
0
10.143
10.143
FIN.SREDSTVA, PRIPOZNANA PO POŠT.VR. SKOZI IPI
0
0
0
0
108.044
108.044
0
0
0
0
3.420
3.420
KREDITI
-KREDITI BANKAM
-KREDITI STRANKAM, KI NISO BANKE
28.283
3
0
28.286
600.975
629.261
0
0
0
0
4.122
4.122
28.283
0
0
28.283
595.532
623.815
-DRUGA FINANČNA SREDSTVA
0
3
0
3
1.321
1.324
0
0
0
0
0
0
0
0
0
0
12.359
12.359
0
0
0
0
1.992
1.992
DOLG.NALOŽBE V KAPITAL ODV.,PRID. IN SK.OBV.DRUŽB
0
0
0
0
0
0
0
0
0
0
0
0
TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB IN ODLOŽENE
DAVKE
DRUGA SREDSTVA
0
0
0
0
1.428
1.428
NEKRATKOROČNA SREDSTVA V POSESTI ZA PRODAJO
0
0
0
0
1.593
1.593
29.753
51.621
3.221
84.595
913.947
998.542
SKUPAJ SREDSTVA
FIN.OBVEZNOSTI,MERJENE PO ODPLAČNI VREDNOSTI
-VLOGE BANK IN CENTRALNIH BANK
-VLOGE STRANK, KI NISO BANKE
-KREDITI BANK IN CENTRALNIH BANK
0
0
0
0
672
672
30.105
51.835
2.962
84.902
854.632
939.534
3.254
0
0
3.254
210.055
213.309
3.559
51.598
2.711
57.868
428.887
486.755
23.287
0
0
23.287
182.322
205.609
-PODREJENE OBVEZNOSTI
0
0
0
0
27.054
27.054
-DRUGE FINANČNE OBVEZNOSTI
5
237
251
493
6.314
6.807
REZERVACIJE
0
0
0
0
4.655
4.655
0
0
0
0
303
303
DRUGE OBVEZNOSTI
0
0
0
0
348
348
SKUPAJ OBVEZNOSTI
30.105
51.835
2.962
84.902
860.610
945.512
0
0
0
0
46.825
46.825
OSNOVNI KAPITAL
KAPITALSKE REZERVE
0
0
0
0
24.619
24.619
PRESEŽEK IZ PREVREDNOTENJA
0
0
0
0
1.773
1.773
REZERVE IZ DOBIČKA (VKLJUČNO Z ZADRŽ.DOBIČKOM)
0
0
0
0
1.040
1.040
ČISTI DOBIČEK/IZGUBA POSLOVNEGA LETA
0
0
0
0
-21.228
-21.228
SKUPAJ KAPITAL
0
0
0
0
53.028
53.028
30.105
51.835
2.962
84.902
913.640
998.542
-352
-214
259
-307
307
0
NEUSKLAJENOST
154
www.raiffeisen.si
ANNUAL REPORT 2014
The tables below show the balance sheet by currencies as at 31 December:
2014
FOREIGN CURRENCY SUB-BALANCE
Other
Balance sheet items
EUR SUB-
CHF
USD
currencies
Total
-BALANCE
TOTAL
1,470
51,618
3,221
56,309
173,993
230,302
0
0
0
0
10,143
10,143
Cash, balances at central banks and deposits at banks repayable on
demand
Trading assets
0
0
0
0
108,044
108,044
0
0
0
0
3,420
3,420
Loans and advances
- loans and advances to banks
- loans and advances to non-banking customers
28,283
3
0
28,286
600,975
629,261
0
0
0
0
4,122
4,122
28,283
0
0
28,283
595,532
623,815
- other financial assets
0
3
0
3
1,321
1,324
0
0
0
0
0
0
Tangible assets
0
0
0
0
12,359
12,359
Intangible fixed assets
0
0
0
0
1,992
1,992
Investments in subsidiaries, associates and joint ventures
0
0
0
0
0
0
Tax assets
0
0
0
0
0
0
Other assets
0
0
0
0
1,428
1,428
0
0
0
0
1,593
1,593
29,753
51,621
3,221
84,595
913,947
998,542
0
0
0
0
672
672
30,105
51,835
2,962
84,902
854,632
939,534
3,254
0
0
3,254
210,055
213,309
Total Assets
- deposits from banks and central banks
- deposits from non-banking customers
3,559
51,598
2,711
57,868
428,887
486,755
23,287
0
0
23,287
182,322
205,609
0
0
0
0
27,054
27,054
- other financial liabilities
5
237
251
493
6,314
6,807
Provisions
0
0
0
0
4,655
4,655
- loans from banks and central banks
- subordinated liabilities
Tax liabilities
0
0
0
0
303
303
Other liaibilities
0
0
0
0
348
348
30,105
51,835
2,962
84,902
860,610
945,512
Subscribed capital
Total Liabilities
0
0
0
0
46,825
46,825
Capital reserves
0
0
0
0
24,619
24,619
Accumulated other comprehensive income
0
0
0
0
1,773
1,773
Profit reservers
0
0
0
0
1,040
1,040
Net profit / loss of the year
0
0
0
0
-21,228
-21,228
Todal equity
0
0
0
0
53,028
53,028
30,105
51,835
2,962
84,902
913,640
998,542
-352
-214
259
-307
307
0
Total Liabilities and Equity
Accumulated gap
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155
2013
DEVIZNA PODBILANCA
Bilančne postavke
EVRSKA POD-
CHF
USD
Ostale valute
SKUPAJ
BILANCA
SKUPAJ
859
8.400
1.582
10.841
215.959
226.800
0
0
0
0
36.746
36.746
FIN.SREDSTVA, PRIPOZNANA PO POŠT.VR. SKOZI IPI
0
0
0
0
91.773
91.773
0
0
0
0
1.302
1.302
36.136
8.743
1.397
46.276
780.055
812.730
0
0
0
0
58
58
35.421
0
0
35.421
774.910
810.331
-DRUGA FINANČNA SREDSTVA
0
476
2
478
1.863
2.341
0
0
0
0
0
0
0
0
0
0
14.320
14.320
0
0
0
0
2.439
2.439
DOLG.NALOŽBE V KAPITAL ODV.,PRID. IN SK.OBV.DRUŽB
0
0
0
0
1
1
0
0
0
0
55
55
KREDITI
-KREDITI BANKAM
-KREDITI STRANKAM, KI NISO BANKE
TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB IN
ODLOŽENE DAVKE
DRUGA SREDSTVA
0
0
0
0
682
682
SKUPAJ SREDSTVA
36.280
8.876
1.584
46.740
1.140.107
1.186.847
FIN.OBVEZNOSTI,MERJENE PO ODPLAČNI VREDNOSTI
0
0
0
0
1.328
1.328
37.109
8.890
1.499
47.498
1.016.389
1.109.553
-VLOGE BANK IN CENTRALNIH BANK
4.796
0
0
4.796
241.236
246.032
-VLOGE STRANK, KI NISO BANKE
3.751
8.679
1.345
13.775
415.807
429.582
-KREDITI BANK IN CENTRALNIH BANK
28.553
0
0
28.553
373.195
401.748
-PODREJENE OBVEZNOSTI
0
0
0
0
27.058
27.058
-DRUGE FINANČNE OBVEZNOSTI
9
211
154
374
4.759
5.133
REZERVACIJE
0
0
0
0
2.819
2.819
DRUGE OBVEZNOSTI
0
0
0
0
645
645
SKUPAJ OBVEZNOSTI
37.109
8.890
1.499
47.498
1.066.847
1.114.345
OSNOVNI KAPITAL
0
0
0
0
46.825
46.825
KAPITALSKE REZERVE
0
0
0
0
53.281
53.281
AKUMULIRANI DRUGI VSEOBSEGAJOČI DONOS
0
0
0
0
19
19
REZERVE IZ DOBIČKA (VKLJUČNO Z ZADRŽ.DOBIČKOM)
0
0
0
0
5.298
5.298
ČISTI DOBIČEK/IZGUBA POSLOVNEGA LETA
0
0
0
0
-32.920
-32.920
SKUPAJ KAPITAL
0
0
0
0
72.502
72.502
37.109
8.890
1.499
47.498
1.139.349
1.186.847
-829
-14
85
-758
758
0
NEUSKLAJENOST
156
www.raiffeisen.si
ANNUAL REPORT 2014
2013
FOREIGN CURRENCY SUB-BALANCE
Other
EUR SUB-
Balance sheet items
CHF
USD
currencies
Total
-BALANCE
TOTAL
Balances with central banks and cash in hand
859
8,400
1,582
10,841
215,959
226,800
Trading assets
0
0
0
0
36,746
36,746
0
0
0
0
91,773
91,773
0
0
0
0
1,302
1,302
36,136
8,743
1,397
46,276
780,055
812,730
0
0
0
0
58
58
35,421
0
0
35,421
774,910
810,331
- other financial assets
0
476
2
478
1,863
2,341
0
0
0
0
0
0
Tangible assets
0
0
0
0
14,320
14,320
Intangible fixed assets
0
0
0
0
2,439
2,439
0
0
0
0
1
1
Tax assets
0
0
0
0
55
55
Other assets
0
0
0
0
682
682
Total Assets
36,280
8,876
1,584
46,740
1,140,107
1,186,847
Loans and advances
- loans and advances to banks
- loans and advances to non-banking customers
0
0
0
0
1,328
1,328
37,109
8,890
1,499
47,498
1,016,389
1,109,553
- bank deposits
4,796
0
0
4,796
241,236
246,032
- deposits by non-banking customers
3,751
8,679
1,345
13,775
415,807
429,582
- borrowings from banks
28,553
0
0
28,553
373,195
401,748
- subordinated liabilities
0
0
0
0
27,058
27,058
- other financial liabilities
9
211
154
374
4,759
5,133
Provisions
0
0
0
0
2,819
2,819
Other liaibilities
0
0
0
0
645
645
Total Liabilities
37,109
8,890
1,499
47,498
1,066,847
1,114,345
Subscribed capital
0
0
0
0
46,825
46,825
Capital reserves
0
0
0
0
53,281
53,281
Accumulated other comprehensive income
0
0
0
0
19
19
Profit reservers
0
0
0
0
5,298
5,298
Net profit / loss of the year
0
0
0
0
-32,920
-32,920
Todal equity
0
0
0
0
72,502
72,502
37,109
8,890
1,499
47,498
1,139,349
1,186,847
-829
-14
85
-758
758
0
Total Liabilities and Equity
Accumulated gap
www.raiffeisen.si
157
40.
Izpostavljenost banke obrestnemu tveganju
40.1
Bančna knjiga
OBRESTNO TVEGANJE BANČNE KNJIGE na dan 31. 12. 2014 v tisoč EUR
Premik krivulje donosa za +1 bazično točko po valutah
Vrednost
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
-3,2
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
Obrestne vrzelih po valutah
Zapadlost
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
1
98.950
2.721
1.902
79
228
4
3
3
61
2
-67.782
-313
258
-13
0
0
0
0
0
3
18.670
-205
-1.735
-12
-58
0
0
0
0
4
89
-86
-22
-4
0
0
0
0
0
5
-4.506
-94
-9
-16
-27
0
0
0
0
6
-37.293
-191
-5
-9
0
0
0
0
0
7
13.953
-311
0
-3
0
0
0
0
0
8
-901
-33
-3
-31
0
0
0
0
0
9
587
-275
0
0
0
0
0
0
0
10
5.694
-2
0
0
0
0
0
0
0
11
-2.611
-22
0
0
0
0
0
0
0
12
-4.019
-27
-17
0
0
0
0
0
0
15
5.275
0
0
0
0
0
0
0
0
18
13.914
0
-3
0
0
0
0
0
0
21
956
0
0
0
0
0
0
0
0
24
1.261
0
0
0
0
0
0
0
0
36
13.698
0
0
0
0
0
0
0
0
48
-32.445
0
0
0
0
0
0
0
0
60
682
0
0
0
0
0
0
0
0
72
78
0
0
0
0
0
0
0
0
84
-18
0
0
0
0
0
0
0
0
96
999
0
0
0
0
0
0
0
0
108
50
0
0
0
0
0
0
0
0
120
105
0
0
0
0
0
0
0
0
132
-8
0
0
0
0
0
0
0
0
144
-1
0
0
0
0
0
0
0
0
156
0
0
0
0
0
0
0
0
0
168
-3
0
0
0
0
0
0
0
0
180
17
0
0
0
0
0
0
0
0
192
164
0
0
0
0
0
0
0
0
204
167
0
0
0
0
0
0
0
0
216
169
0
0
0
0
0
0
0
0
228
172
0
0
0
0
0
0
0
0
240
174
0
0
0
0
0
0
0
0
nad 240
Skupaj
158
0
0
0
0
0
0
0
0
0
325.410
4.281
3.953
167
313
4
3
3
61
www.raiffeisen.si
ANNUAL REPORT 2014
40.
Exposure to Interest Rate Risk
40.1
Banking book
INTEREST RATE RISK OF BANKING BOOK as at 31 December 2014 EUR 000
Shift in yield curve by +1 basis point per currency
Value
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
-3.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Interest gap by currency
Maturity
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
1
98,950
2,721
1,902
79
228
4
3
3
61
2
-67,782
-313
258
-13
0
0
0
0
0
3
18,670
-205
-1,735
-12
-58
0
0
0
0
4
89
-86
-22
-4
0
0
0
0
0
5
-4,506
-94
-9
-16
-27
0
0
0
0
6
-37,293
-191
-5
-9
0
0
0
0
0
7
13,953
-311
0
-3
0
0
0
0
0
8
-901
-33
-3
-31
0
0
0
0
0
9
587
-275
0
0
0
0
0
0
0
10
5,694
-2
0
0
0
0
0
0
0
11
-2,611
-22
0
0
0
0
0
0
0
12
-4,019
-27
-17
0
0
0
0
0
0
15
5,275
0
0
0
0
0
0
0
0
18
13,914
0
-3
0
0
0
0
0
0
21
956
0
0
0
0
0
0
0
0
24
1,261
0
0
0
0
0
0
0
0
36
13,698
0
0
0
0
0
0
0
0
48
-32,445
0
0
0
0
0
0
0
0
60
682
0
0
0
0
0
0
0
0
72
78
0
0
0
0
0
0
0
0
84
-18
0
0
0
0
0
0
0
0
96
999
0
0
0
0
0
0
0
0
108
50
0
0
0
0
0
0
0
0
120
105
0
0
0
0
0
0
0
0
132
-8
0
0
0
0
0
0
0
0
144
-1
0
0
0
0
0
0
0
0
156
0
0
0
0
0
0
0
0
0
168
-3
0
0
0
0
0
0
0
0
180
17
0
0
0
0
0
0
0
0
192
164
0
0
0
0
0
0
0
0
204
167
0
0
0
0
0
0
0
0
216
169
0
0
0
0
0
0
0
0
228
172
0
0
0
0
0
0
0
0
240
174
0
0
0
0
0
0
0
0
over 240
Total
0
0
0
0
0
0
0
0
0
325,410
4,281
3,953
167
313
4
3
3
61
www.raiffeisen.si
159
OBRESTNO TVEGANJE BANČNE KNJIGE na dan 31. 12. 2013 v tisoč EUR
Premik krivulje donosa za +1 bazično točko po valutah
Vrednost
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
-1,2
0,0
-0,1
0,0
0,0
0,0
0,0
0,0
0,0
Obrestne vrzelih po valutah
Zapadlost
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
1
146.409
1.197
2.888
106
67
9
13
0
14
2
-77.383
-295
457
-12
0
0
0
0
0
3
26.381
-265
-3.128
-12
-54
0
0
0
0
4
5.926
-88
-1
-29
0
0
0
0
0
5
-10.104
-273
-4
-19
-1
0
0
0
0
6
-21.818
-87
-8
-5
-10
0
0
0
0
7
-6.589
-93
0
-3
0
0
0
0
0
8
-4.541
-41
-3
-32
0
0
0
0
0
9
-3.728
-133
0
0
0
0
0
0
0
10
26.436
0
0
0
0
0
0
0
0
11
-7.564
-26
-1
0
0
0
0
0
0
12
-345
-42
-20
0
0
0
0
0
0
15
-9.090
0
0
0
0
0
0
0
0
18
-29.681
0
-20
0
0
0
0
0
0
21
-1.073
0
0
0
0
0
0
0
0
24
-4.038
0
0
0
0
0
0
0
0
36
7.055
0
-3
0
0
0
0
0
0
48
3.831
0
0
0
0
0
0
0
0
60
-83
0
0
0
0
0
0
0
0
72
131
0
0
0
0
0
0
0
0
84
54
0
0
0
0
0
0
0
0
96
-32
0
0
0
0
0
0
0
0
108
2.330
0
0
0
0
0
0
0
0
120
52
0
0
0
0
0
0
0
0
132
99
0
0
0
0
0
0
0
0
144
-8
0
0
0
0
0
0
0
0
156
-1
0
0
0
0
0
0
0
0
168
0
0
0
0
0
0
0
0
0
180
0
0
0
0
0
0
0
0
0
192
0
0
0
0
0
0
0
0
0
204
0
0
0
0
0
0
0
0
0
216
0
0
0
0
0
0
0
0
0
228
0
0
0
0
0
0
0
0
0
240
0
0
0
0
0
0
0
0
0
nad 240
Skupaj
160
0
0
0
0
0
0
0
0
0
394.782
2.540
6.531
218
132
9
13
0
14
www.raiffeisen.si
ANNUAL REPORT 2014
INTEREST RATE RISK OF BANKING BOOK as at 31 December 2013 in EUR 000
Shift in yield curve by +1 basis point per currency
Value
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
-1.2
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
Interest gap by currency
Maturity
EUR
USD
CHF
CAD
GBP
AUD
HRK
DKK
SEK
1
146,409
1,197
2,888
106
67
9
13
0
14
2
-77,383
-295
457
-12
0
0
0
0
0
3
26,381
-265
-3,128
-12
-54
0
0
0
0
4
5,926
-88
-1
-29
0
0
0
0
0
5
-10,104
-273
-4
-19
-1
0
0
0
0
6
-21,818
-87
-8
-5
-10
0
0
0
0
7
-6,589
-93
0
-3
0
0
0
0
0
8
-4,541
-41
-3
-32
0
0
0
0
0
9
-3,728
-133
0
0
0
0
0
0
0
10
26,436
0
0
0
0
0
0
0
0
11
-7,564
-26
-1
0
0
0
0
0
0
12
-345
-42
-20
0
0
0
0
0
0
15
-9,090
0
0
0
0
0
0
0
0
18
-29,681
0
-20
0
0
0
0
0
0
21
-1,073
0
0
0
0
0
0
0
0
24
-4,038
0
0
0
0
0
0
0
0
36
7,055
0
-3
0
0
0
0
0
0
48
3,831
0
0
0
0
0
0
0
0
60
-83
0
0
0
0
0
0
0
0
72
131
0
0
0
0
0
0
0
0
84
54
0
0
0
0
0
0
0
0
96
-32
0
0
0
0
0
0
0
0
108
2,330
0
0
0
0
0
0
0
0
120
52
0
0
0
0
0
0
0
0
132
99
0
0
0
0
0
0
0
0
144
-8
0
0
0
0
0
0
0
0
156
-1
0
0
0
0
0
0
0
0
168
0
0
0
0
0
0
0
0
0
180
0
0
0
0
0
0
0
0
0
192
0
0
0
0
0
0
0
0
0
204
0
0
0
0
0
0
0
0
0
216
0
0
0
0
0
0
0
0
0
228
0
0
0
0
0
0
0
0
0
240
0
0
0
0
0
0
0
0
0
over 240
Total
0
0
0
0
0
0
0
0
0
394,782
2,540
6,531
218
132
9
13
0
14
www.raiffeisen.si
161
40.2
Trgovalna knjiga
Izpostavljenost banke obrestnemu tveganju na podlagi
premika krivulje donosa za +1 bazično točko po valutah
na dan v tisoč EUR:
40.2
Trading book
The Bank's exposure to interest risk according to the shift of
yield curve by +1 basis point per currency in thousand EUR:
31 December 2014
31 December 2013
0.5
2.2
EUR
EUR
5,000
0
31. 12. 2014
31. 12. 2013
Vrednost
0,5
2,2
Maturity
Zapadlost
EUR
EUR
1
1
5.000
0
2
0
0
2
0
0
3
0
9,992
3
0
9.992
4
0
0
4
0
0
5
0
3,979
5
0
3.979
6
0
0
6
0
0
7
0
0
7
0
0
8
0
0
8
0
0
9
0
13,840
9
0
13.840
10
0
5,157
10
0
5.157
11
3,991
1,463
11
3.991
1.463
12
0
0
12
0
0
15
0
0
15
0
0
18
0
0
18
0
0
21
842
0
21
842
0
24
0
0
24
0
0
36
4
1,548
36
4
1.548
48
0
4
48
0
4
60
0
0
60
0
0
72
0
0
72
0
0
84
0
0
84
0
0
96
0
0
96
0
0
108
0
0
108
0
0
120
0
0
120
0
0
132
0
0
132
0
0
144
0
0
144
0
0
156
0
0
156
0
0
168
0
0
168
0
0
180
0
0
180
0
0
192
0
0
192
0
0
204
0
0
204
0
0
216
0
0
216
0
0
228
0
0
228
0
0
240
0
0
240
0
0
over 240
nad 240
0
0
Total
9.837
35.983
Skupaj
162
www.raiffeisen.si
Value
0
0
9,837
35,983
ANNUAL REPORT 2014
www.raiffeisen.si
163
41.
Določanje poštene vrednosti finančnih sredstev in finančnih obveznosti
Spodnja tabela prikazuje sredstva in obveznosti, ki jih banka vrednoti po pošteni vrednosti po načinu določanja poštene
vrednosti:
2014
EUR 000
Vložki Ravni 2 vrednotenje, ki
Vložki Ravni
Vložki Ravni 1 -
vključuje podatke
3 - neopazovani
kotirane cene
na trgu
vložki
Poštena vrednost
vrednost
Razlika
9.837
306
0
10.143
10.143
0
108.044
0
0
108.044
108.044
0
3.372
0
48
3.420
3.420
0
0
672
0
672
672
0
Knjigovodska
SREDSTVA
Finančna sredstva namenjena
trgovanju
Finančna sredstva, pripoznana
po pošteni vrednosti prek izkaza
poslovnega izida
Finančna sredstva, razpoložljiva za
prodajo
OBVEZNOSTI
trgovanju
Izračun poštene vrednosti, ki vključuje podatke na trgu (nivo 2) temelji na podatkih in modelih iz sistema Bloomberg.
2013
EUR 000
Vložki Ravni 2 vrednotenje, ki
Vložki Ravni
Vložki Ravni 1 -
vključuje podatke
3 - neopazovani
kotirane cene
na trgu
vložki
Poštena vrednost
vrednost
Razlika
35.988
758
0
36.746
36.746
0
91.773
0
0
91.773
91.773
0
1.254
0
48
1.302
1.302
0
0
0
1
1
1
0
0
1.328
0
1.328
1.328
0
Knjigovodska
SREDSTVA
Finančna sredstva namenjena
trgovanju
Finančna sredstva, pripoznana
po pošteni vrednosti prek izkaza
poslovnega izida
Finančna sredstva, razpoložljiva za
prodajo
Dolgoročne naložbe v kapital
odvisnih, pridruženih in skupaj
obvladovanih družb
OBVEZNOSTI
trgovanju
164
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ANNUAL REPORT 2014
41.
Determining fair value of financial assets and liabilities
Assets and liabilities at fair value and the manner of determining fair value are presented in the following tables:
2014
EUR 000
Level 2 inputs valuation method
Level 3 inputs
Level 1 inputs -
that includes
- unobservable
quoted price
observable data
inputs
Fair value
Carrying amount
Difference
9,837
306
0
10,143
10,143
0
108,044
0
0
108,044
108,044
0
3,372
0
48
3,420
3,420
0
0
672
0
672
672
0
ASSETS
Trading assets
Financial assets at fair value through
profit and loss
LIABILITIES
Liaibilities from trading activities
Calculation of fair value that includes market data (level 2) is based on data and models from Bloomberg system.
2013
EUR 000
Level 2 inputs valuation method
Level 3 inputs
Level 1 inputs -
that includes
- unobservable
quoted price
observable data
inputs
Fair value
Carrying amount
Difference
35,988
758
0
36,746
36,746
0
91,773
0
0
91,773
91,773
0
1,254
0
48
1,302
1,302
0
0
0
1
1
1
0
0
1,328
0
1,328
1,328
0
ASSETS
Trading assets
Financial assets at fair value through
profit and loss
LIABILITIES
Liaibilities from trading activities
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165
Spodnja tabela prikazuje sredstva in obveznosti, ki jih banka ne vrednoti po pošteni vrednosti:
2014
EUR 000
Vložki Ravni
3 - neopazovani
Knjigovodska
vložki
Poštena vrednost
vrednost
Razlika
230.302
230.302
230.302
0
4.122
4.122
4.122
0
SREDSTVA
Denar v blagajni, stanje na računih pri centralni banki in vpogledne vloge pri
bankah
Krediti bankam
623.815
623.815
728.903
-105.088
1.324
1.324
1.324
0
Nekratkoročna sredstva v posesti za prodajo in ustavljeno poslovanje
1.593
1.593
1.593
0
213.309
213.309
213.309
0
OBVEZNOSTI
486.755
486.755
486.755
0
205.609
205.609
205.609
0
27.054
27.054
27.054
0
6.807
6.807
6.807
0
2013
EUR 000
Vložki Ravni
3 - neopazovani
Knjigovodska
vložki
Poštena vrednost
vrednost
Razlika
226.800
226.800
226.800
0
58
58
58
0
810.331
810.331
897.560
-87.229
2.341
2.341
2.341
0
0
0
0
0
246.032
246.032
246.032
0
SREDSTVA
Denar v blagajni, stanje na računih pri centralni banki in vpogledne vloge pri
bankah
Krediti bankam
Nekratkoročna sredstva v posesti za prodajo in ustavljeno poslovanje
OBVEZNOSTI
429.582
429.582
429.582
0
401.748
401.748
401.748
0
27.058
27.058
27.058
0
5.133
5.133
5.133
0
166
www.raiffeisen.si
ANNUAL REPORT 2014
Assets and liabilities that are not recognized at fair value are presented in the following tables:
2014
EUR 000
Level 3 inputs
- unobservable
inputs
Fair value
Carrying amount
Difference
230,302
230,302
230,302
0
ASSETS
Cash, balances at central banks and deposits at banks repayable on demand
4,122
4,122
4,122
0
623,815
623,815
728,903
-105,088
1,324
1,324
1,324
0
1,593
1,593
1,593
0
213,309
213,309
213,309
0
486,755
486,755
486,755
0
205,609
205,609
205,609
0
27,054
27,054
27,054
0
6,807
6,807
6,807
0
LIABILITIES
2013
EUR 000
Level 3 inputs
- unobservable
inputs
Fair value
Carrying amount
Difference
226,800
226,800
226,800
0
ASSETS
Cash, balances at central banks and deposits at banks repayable on demand
58
58
58
0
810,331
810,331
897,560
-87,229
2,341
2,341
2,341
0
0
0
0
0
246,032
246,032
246,032
0
429,582
429,582
429,582
0
401,748
401,748
401,748
0
27,058
27,058
27,058
0
5,133
5,133
5,133
0
LIABILITIES
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167
42.
Denar in denarni ustrezniki
V izkazu denarnih tokov so denar in denarni ustrezniki
sestavljeni iz naslednjih postavk z zapadlostjo manj kot 90
dni:
42.
Cash and Cash Equivalents
In the cash flow statement, cash and cash equivalents
comprise the following balances with maturity of less than
90 days:
2014
2013
2014
2013
EUR 000
EUR 000
EUR 000
EUR 000
pri centralni banki
171.803
209.712
171,803
209,712
Vloge pri bankah
58.463
13.604
58,463
13,604
230.266
223.316
230,266
223,316
Denar v blagajni in stanje na računih
Skupaj
Cash in hand and balances at
central banks
Total
Banka med denarne ustreznike ne upošteva zneska obvezne
rezerve pri Banki Slovenije v višini 4.156 tisoč EUR (2013:
3.487 tisoč EUR).
The Bank does not record the minimum reserve with the
Bank of Slovenia in amount of EUR 4,156 thousand (2013:
EUR 3,487 thousand) as cash equivalents.
43.
Posli s povezanimi strankami
Banka posluje s povezanimi strankami v smislu rednega
poslovanja, vključno s krediti in depoziti, ki se izpeljejo
po običajnih poslovnih in konkurenčnih pogojih in niso
oslabljeni.
43.
Transactions with Related Parties
The Bank enters into transactions with related parties in the
normal course of business, including loans and deposits,
which are carried out under normal commercial terms and
conditions and are not impaired.
Krediti in zunajbilančne obveznosti do povezanih strank na
dan 31. 12.:
2014
2013
EUR 000
EUR 000
Člani uprave
2
5
Člani nadzornega sveta
0
0
Družbe v skupini RBI
53.638
13.359
Skupaj
53.640
13.364
Depoziti in prejeti krediti povezanih strank na dan 31. 12.:
2014
2013
EUR 000
EUR 000
123
107
0
0
Družbe v skupini RBI
218.145
422.319
Skupaj
218.268
422.426
Člani uprave
Člani nadzornega sveta
168
www.raiffeisen.si
The table below shows the Bank’s loans and off-balance
sheet items to related parties as at 31 December:
2014
2013
EUR 000
EUR 000
Management board
2
5
Supervisory board
0
0
RBI group
53,638
13,359
Total
53,640
13,364
The table below shows deposits of related parties held by
the Bank as at 31 December:
2014
2013
EUR 000
EUR 000
123
107
0
0
RBI group
218,145
422,319
Total
218,268
422,426
Management board
Supervisory board
ANNUAL REPORT 2014
Prejemki poslovodstva
Prejemki v letu 2014 v EUR
Fiksni prejemki
Boniteta
Drugi prejemki
Povračilo stroškov
SKUPAJ
Prejemki v letu 2013 v EUR
Fiksni prejemki
Boniteta
Drugi prejemki
Povračilo stroškov
SKUPAJ
Gvido Jemenšek
Werner Georg Mayer
Martin Stotter
211.739,99
0,00
115.363,05
6.019,26
8.660,05
6.030,34
0,00
0,00
0,00
1.126,08
0,00
734,40
218.885,33
8.660,05
122.127,79
Gvido Jemenšek
Werner Georg Mayer
Klemens Nowotny
169.181,80
0,00
140.676,00
7.102,09
1.333,87
101.315,15
10.975,92
0,00
15.736,56
1.138,32
0,00
691,56
188.398,13
1.333,87
258.419,27
Gvido Jemenšek
Werner Georg Mayer
Martin Stotter
211,739.99
0.00
115,363.05
6,019.26
8,660.05
6,030.34
0.00
0.00
0.00
1,126.08
0.00
734.40
218,885.33
8,660.05
122,127.79
Gvido Jemenšek
Werner Georg Mayer
Klemens Nowotny
169,181.80
0.00
140,676.00
Management Board Remuneration
Remuneration in 2014 in EUR
Fixed payments
Benefits
Other payments
Reimbursement of work related costs
Total
Remuneration in 2013 in EUR
Fixed payments
Benefits
Other payments
Reimbursement of work related costs
Total
7,102.09
1,333.87
101,315.15
10,975.92
0.00
15,736.56
1,138.32
0.00
691.56
188,398.13
1,333.87
258,419.27
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169
Prejemki nadzornega sveta
Prejemki nadzornega sveta v tisoč EUR
2014
Hannes
Georg
Mösenbacher
Feldscher
Skupaj člani nadzornega
Kurt Bruckner
sveta
Sejnine
0,0
0,0
0,0
0,0
Drugo
0,0
0,0
0,0
0,0
SKUPAJ
0,0
0,0
0,0
0,0
Prejemki nadzornega
sveta v tisoč EUR
Hannes
Georg
Razvan
Skupaj člani nad-
Mösenbacher
Feldscher
Kurt Bruckner
Klemens Haller
Munteanu
zornega sveta
Sejnine
0,0
0,0
0,0
0,0
0,0
0,0
Drugo
0,0
0,0
0,0
0,0
0,0
0,0
SKUPAJ
0,0
0,0
0,0
0,0
0,0
0,0
2013
Supervisory board remuneration
Remuneration of supervisory board
in thsd EUR
Hannes
Georg
Mösenbacher
Feldscher
Kurt Bruckner
Total board members
Attendance fee
0,0
0,0
0,0
0,0
Other
0,0
0,0
0,0
0,0
Total
0,0
0,0
0,0
0,0
2014
Remuneration of supervisory board
in thsd EUR
Razvan
2013
Total board
Klemens Haller
Munteanu
Kurt Bruckner
Heinz Hödl
Franz Rogi
members
Attendance fee
0,0
0,0
0,0
0,0
0,0
0,0
Other
0,0
0,0
0,0
0,0
0,0
0,0
Total
0,0
0,0
0,0
0,0
0,0
0,0
170
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ANNUAL REPORT 2014
Spodnja tabela prikazuje razmerja banke do povezanih oseb za vse postavke v izkazu finančnega položaja:
Ostale
povezane osebe
2014
Matična banka
v skupini
50.115
33
0
0
0
0
0
0
50.115
33
0
0
0
0
0
0
NEOPREDMETENA DOLGOROČNA SREDSTVA
0
0
0
0
SKUPAJ SREDSTVA
KREDITI BANKAM
DRUGA SREDSTVA
SKUPAJ OBVEZNOSTI
VLOGE BANK
Uprava
Nadzorni svet
0
0
0
0
214.047
4.840
123
0
672
0
0
0
186.321
18
0
0
0
4.752
123
0
27.054
0
0
0
DRUGE OBVEZNOSTI
0
70
0
0
ZUNAJBILANČNE OBVEZNOSTI
0
3.490
2
0
Uprava
Nadzorni svet
Ostale
povezane osebe
2013
SKUPAJ SREDSTVA
KREDITI BANKAM
NEOPREDMETENA DOLGOROČNA SREDSTVA
DRUGA SREDSTVA
SKUPAJ OBVEZNOSTI
VLOGE BANK
DRUGE OBVEZNOSTI
ZUNAJBILANČNE OBVEZNOSTI
Matična banka
v skupini
9.891
71
0
0
0
0
0
0
9.707
58
0
0
0
0
0
0
183
13
0
0
0
0
0
0
416.346
7.327
107
0
1.327
0
0
0
387.961
15
0
0
0
7.285
107
0
27.058
0
0
0
0
27
0
0
2.448
1.146
5
0
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171
The table below shows relations to related parties for all balance sheet items:
2014
TOTAL ASSETS
TRADING ASSETS
Other related
Management
Supervisory
Parent bank
parties in group
board
board
50,115
33
0
0
0
0
0
0
50,115
33
0
0
LOANS AND ADVANCES TO CUSTOMERS
0
0
0
0
0
0
0
0
LOANS AND ADVANCES TO BANKS
OTHER ASSETS
TOTAL LIABILITIES
LIABILITIES FROM TRADING ACTIVITIES
DEPOSITS FROM BANKS
DEPOSITS FROM CUSTOMERS
SUBORDINATED CAPITAL
0
0
0
0
214,047
4,840
123
0
672
0
0
0
186,321
18
0
0
0
4,752
123
0
27,054
0
0
0
OTHER LIABILITIES
0
70
0
0
OFF-BALANCE SHEET ITEMS
0
3,490
2
0
Other related
Management
Supervisory
Parent bank
parties in group
board
board
9,891
71
0
0
0
0
0
0
9,707
58
0
0
0
0
0
0
183
13
0
0
0
0
0
0
416,346
7,327
107
0
1,327
0
0
0
387,961
15
0
0
0
7,285
107
0
27,058
0
0
0
0
27
0
0
2,448
1,146
5
0
2013
TOTAL ASSETS
TRADING ASSETS
LOANS AND ADVANCES TO BANKS
LOANS AND ADVANCES TO CUSTOMERS
OTHER ASSETS
TOTAL LIABILITIES
LIABILITIES FROM TRADING ACTIVITIES
DEPOSITS FROM BANKS
DEPOSITS FROM CUSTOMERS
SUBORDINATED CAPITAL
OTHER LIABILITIES
OFF-BALANCE SHEET ITEMS
172
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ANNUAL REPORT 2014
44.
Kapital, kapitalske zahteve in količnik
kapitalske ustreznosti
44.
Capital, Capital Requirements and
Capital Adequacy Ratio
44. Kapital, kapitalske zahteve in količnik kapitalske
ustreznosti
Banka je v letu 2013 izračunavala kapital in kapitalske
zahteve v skladu s predpisano zakonodajo Banke Slovenije
in direktivami Evropske komisije po standardih BASEL II. V
letu 2014 je banka začela izračunavati kapital in kapitalske
zahteve v skladu z Uredbo (EU) št. 575/2013 Evropskega
parlamenta in sveta z dne 26. junija 2013 o bonitetnih
zahtevah za kreditne institucije in investicijska podjetja.
In 2013 the Bank calculated capital and own funds
requirements by BASEL II standards, in accordance with
regulations by the Bank of Slovenia and EC directive. In
2014 the Bank started to calculate capital and own funds
requirements in line with Regulation (EU) No 575/2013
of the European Parliament and of the Council of 26 June
2013 on prudential requirements for credit institutions and
investment firms.
Regulatorni kapital in kapitalska ustreznost
Banka mora v skladu z zahtevami Banke Slovenija
vzdrževati minimalni količnik kapitalske ustreznosti 11,1%
in količnik temeljnega kapitala (core tier 1) 8,9%.
Količnik kapitalske ustreznosti, izračunan v skladu z
zakonodajo Banke Slovenije, na dan 31. 12. 2014 znaša
17,9 % (2013: 17,6 %). Količnik temeljnega kapitala (core
tier 1) na dan 31. 12. 2014 znaša 12,7% (2013: 13,6%).
Regulatory capital and capital adequacy
The minimum capital adequacy ratio, as prescribed by the
Bank of Slovenia, is 11.1% and minimum core tier 1 ratio
8.9%.
The capital adequacy ratio, calculated in accordance with
Bank of Slovenia regulations, as at 31 December 2014
was 17.9% (2013: 17.6%). Core tier 1 ratio as at 31
December 2014 was 12.7% (2013: 13.6%)
Categories and items for calculating capital adequacy:
Kategorije in sestavine kapitala in kapitalskih zahtev za
izračun kapitalske ustreznosti:
2014
2013
EUR 000
EUR 000
TEMELJNI KAPITAL
49.264
70.044
Vplačani osnovni kapital
46.825
46.825
Kapitalske rezerve
24.619
53.281
1.040
5.298
-23.220
-35.359
Rezerve in zadržani dobiček ali
izguba
Odbitne postavke:
- Neopredmetena dolgoročna
sredstva
-1.992
-2.439
-21.228
-32.920
DODATNI KAPITAL I
20.060
20.600
Podrejeni dolg
20.060
20.600
KAPITALSKE USTREZNOSTI
69.324
90.644
Kreditno tveganje
26.532
36.079
47
340
4.477
- Izguba tekočega leta
2014
2013
EUR 000
EUR 000
COMMON EQUITY TIER 1 CAPITAL
49,264
70,044
Subscribed capital
46,825
46,825
Capital reserves
24,619
53,281
Reserves and retained profit or loss
Deductions:
- Intangible fixed assets
- Loss for the year
1,040
5,298
-23,220
-35,359
-1,992
-2,439
-21,228
-32,920
TIER 2 CAPITAL
20,060
20,600
Subordinated debt
20,060
20,600
TOTAL QUALIFYING CAPITAL
69,324
90,644
Credit Risk
26,532
36,079
Market and FX Risk
47
340
4,477
4,754
REQUIREMENT
31,056
41,174
4.754
TOTAL CAPITAL RATIO
17.86%
17.61%
41.174
CET 1 CAPITAL RATIO
12.69%
13.61%
SKUPAJ KAPITAL ZA NAMEN
Operational Risk
TOTAL OWN FUNDS
Tržno in valutno tveganje
Operativno tveganje
SKUPAJ KAPITALSKE ZAHTEVE
31.056
KOLIČNIK KAPITALSKE USTREZNOSTI
17,86%
17,61%
12,69%
13,61%
KOLIČNIK TEMELJNEGA KAPITALA
(CT1)
Vplačani osnovni kapital in kapitalske rezerve sestavljajo
navadne delnice in rezerve, povezane s temi delnicami.
Postavko »Rezerve in zadržani dobiček ali izguba«
sestavljajo rezerve iz dobička v delu, za katerega se
Share capital and capital reserves comprises ordinary
shares and associated reserves.
The item 'reserves and retained profit or loss' comprises
profit reserves which are assumed to remain part of the
capital and will not be distributed, and retained profits
derived from the net profits of previous years without
contingent liabilities which have been confirmed at the
Bank’s Annual Meeting, and will remain part of the capital
and not be distributed. Under this item, the Bank records
deferred losses with a minus sign.
Other country-specific deductions refer to the difference
www.raiffeisen.si
173
predvideva, da bo ostal še naprej sestavina kapitala in ne
bo razdeljen, ter zadržani dobiček, oblikovan iz čistega
dobička preteklih let, ki je neobremenjen z morebitnimi
prihodnjimi obveznostmi in je potrjen na skupščini banke,
v delu, za katerega se predvideva, da bo ostal sestavina
kapitala in ne bo razdeljen. V okviru te postavke banka
upošteva tudi zadržano izgubo z negativnim predznakom.
Banka je dobila dovoljenje Banke Slovenije za vključitev
podrejenega dolga v Dodatni kapital v bruto znesku
27.000 tisoč EUR. Znesek na dan 31. 12. 2014 je
20.060 tisoč EUR (2013: 20.600 tisoč EUR) in predstavlja
ponderiran znesek, izračunan skladno z uredbo, ki ureja
izračun kapitala banke.
45.
Dogodki po datumu izkaza finančnega
položaja
Banka po datumu izkaza finančnega položaja ni imela
dogodkov, ki bi vplivali na pripoznane zneske v izkazu
finančnega položaja in izkazu poslovnega izida oziroma
bi bistveno vplivali na razumevanje računovodskih izkazov.
174
www.raiffeisen.si
between impairments of financial assets, or provisions for
contingent liabilities reported off-balance sheet on the basis
of own methodology concordant with IFRS, and the amount
of impairments of provisions calculated in accordance with
the Regulation on Estimating Credit Risk Losses of Banks
and Savings Banks.
The Bank has acquired the permission from the Bank of
Slovenia to include gross subordinated debt of EUR 27,000
thousand into Supplementary Capital I. The amount of EUR
20,060 thousand as at 31 December 2014 (2013: EUR
20,600 thousand) represents a weighted amount calculated
in accordance with the applicable regulation.
45.
Events after the Balance Sheet Date
After the balance sheet date there were no events that
would affect the recognised amounts on the Balance Sheet
and in Profit and Loss, or substantially affect the financial
statements.
ANNUAL REPORT 2014
www.raiffeisen.si
175
46.
Priloge k letnemu poročilu:
POSREDNIŠKO POSLOVANJE
Priloga k bilanci stanja na dan 31. 12. (poslovanje s strankami)
EUR 000
EUR 000
Zadnji dan prejšnjega obračunskeVsebina
SREDSTVA
Terjatve transakcijskega računa za sredstva strank
do strank
do drugih strank
do obračunskega računa BPD
do kupcev finančnih instrumentov strank
do oseb v Sloveniji
Zadnji dan obračunskega obdobja
ga obdobja
1.317
3.155
183
1.457
4
876
4
876
162
425
17
156
17
156
1.134
1.698
Denarna sredstva strank na transakcijskem računu za sredstva strank (EUR)
744
1.324
Devizna sredstva strank na računih
390
375
1.317
3.155
182
1.457
178
581
178
581
do obračunskega računa BPD
0
0
do dobaviteljev finančnih instrumentov strankam
4
876
4
876
Denarna sredstva strank
OBVEZNOSTI DO VIROV SREDSTEV
Obveznosti transakcijskega računa za sredstva strank
do strank
do drugih strank
do oseb v Sloveniji
Obveznosti računov deviznih sredstev strank
do strank
do drugih strank
1.134
1.698
1.134
1.698
1.134
1.698
PORAVNALNO POSLOVANJE
Priloga k bilanci stanja na dan 31. 12. (poslovanje s strankami)
EUR 000
Zadnji dan prejšnjega
Vsebina
obračunskega obdobja
SREDSTVA
17
876
Terjatve obračunskega računa BPD
17
876
17
876
0
0
OBVEZNOSTI DO VIROV SREDSTEV
17
876
Obveznosti obračunskega računa BPD
17
876
4
156
13
720
do transakcijskega računa za sredstva strank
do klirinškega poravnalnega računa KDD pri Banki Slovenije
do transakcijskega računa za sredstva strank
do klirinškega poravnalnega računa KDD pri Banki Slovenije
176
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ANNUAL REPORT 2014
46.
Appendix to the Annual Report:
INTERMEDIARY SERVICES
Appendix to the balance sheet as at 31 December (Retail operations)
EUR 000
Last day
Last day
Content
of the financial period
of the previous financial period
ASSETS
1,317
3,155
183
1,457
Receivables to the retail transaction account
from customers
from other customers
from the clearing account
4
876
4
876
162
425
from financial instruments buyers
17
156
from customers in Slovenia
17
156
Retail assets
1,134
1,698
Retail assets on the retail transaction account (EUR)
744
1,324
Retail assets in foreign currency
390
375
1,317
3,155
182
1,457
178
581
LIABILITIES
Payables from the retail transaction account
to customers
178
581
to the clearing account
to other customers
0
0
to providers of financial instruments to customers
4
876
4
876
to customers in Slovenia
Payables from retail foreign currency accounts
to customers
to other customers
1,134
1,698
1,134
1,698
1,134
1,698
CLEARING AND SETTLEMENT OPERATIONS
Appendix to the balance sheet as at 31 December (Retail operations)
EUR 000
Last day
Last day
Content
of the financial period
of the previous financial period
ASSETS
17
876
Receivables to the clearing account:
17
876
from the retail transaction account
17
876
0
0
LIABILITIES
17
876
Payables from the clearing account:
17
876
to the retail transaction account
4
156
13
720
from the settlement account of the Central Securities Clearing Corporation with
the Bank of Slovenia
from the settlement account of the Central Securities Clearing Corporation with
the Bank of Slovenia
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177
PRILOGA
K izkazu poslovnega izida v obdobju od 1. 1. do 31. 12. (poslovanje s strankami)
EUR 000
Zadnji dan
Vsebina
prejšnjega obračunskega obdobja
A. PRIHODKI
746
695
Prihodki iz storitev v zvezi s finančnimi instrumenti
746
695
Posredovanje naročil
741
613
0
32
Gospodarjenje s finančnimi instrumenti
Investicijsko svetovanje
5
51
B. ODHODKI
257
219
Odhodki iz storitev v zvezi s finančnimi instrumenti
257
219
Odhodki v zvezi s KDD družbo in njej podobnimi organizacijami
189
147
63
69
4
3
Odhodki v zvezi z borzo vrednostnih papirjev in njej podobnimi organizacijami
Odhodki v zvezi z organizacijami, ki opravljajo plačilni promet
APPENDIX
to the Income Statement for the period between 1 January and 31 December (Retail operations)
EUR 000
Last day of the previous financial
Content
Last day of the financial period
period
A. REVENUES
746
695
Revenues from services relating to financial instruments
746
695
Receiving and transmitting orders
741
613
0
32
Managing financial instruments
Investment consulting
5
51
B. EXPENSES
257
219
Expenses from services relating to financial instruments
257
219
189
147
63
69
4
3
Expenses related to the Central Securities Clearing Corporation and similar
institutions
Expenses related to the stock exchange and similar institutions
Expenses related to organisations dealing with payment transactions
178
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ANNUAL REPORT 2014
www.raiffeisen.si
179
Letno poročilo 2014
Annual Report 2014
Založila:
Published:
Zasnova in oblikovanje:
Reklamarna, komunikacijska agencija
Idea and design:
Reklamarna, communication agency
Letno poročilo je dostopno tudi na spletnih straneh
Raiffeisen Banke
www.raiffeisen.si
The Annual Report is available on web pages of
www.raiffeisen.si
© Ponatis in razmnoževanje nista dovoljena
© Reprinting and reproduction are not allowed
Tel.: 02 229 31 00; faks: 02 22935 02
www.raiffeisen.si; e-pošta: [email protected]
Tel.: 00386 2 229 31 00; fax: 00386 2 22935 02
www.raiffeisen.si; e-mail: [email protected]
180
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Letno poročilo 2014 - Raiffeisen Banka d.d.

Transcription

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