PUBLIC COMPANY'S ANNUAL CONSOLIDATED REPORT

FOR 2021

C O N T E NT S

1.

CONSOLIDATED FINANCIAL STATEMENTSBALANCE SHEET - CONSOLIDATEDINCOME STATEMENT - CONSOLIDATED

STATEMENT OF OTHER COMPREHENSIVE INCOME - CONSOLIDATED

CASH FLOW STATEMENT CONSOLIDATED

STATEMENT OF CHANGES IN EQUITY - CONSOLIDATEDNOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2.

AUDITOR'S REPORT WITH THE FINANCIAL STATEMENTS THAT WERE AUDITED

3.

2021 ANNUAL REPORT OF KOMERCIJALNA BANKA GROUP

4.

STATEMENT IN ACCORDANCE WITH THE LAW ON CAPITAL MARKET

5.

DECISION OF THE BANK MEETING ON ADOPTING THE ANNUAL BUSINESS REPORT OF THE GROUP AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GROUP KOMERCIJALNA BANKA AD BEOGRAD FOR 2021 WITH THE OPINION OF EXTERNAL AUDITOR

Completed by bankRegistration number: 07737068

Activity code: 6 4 1 9

Name: KOMERCIJALNA BANKA AD BEOGRAD Head office: Beograd, Svetog Save 14

TIN: 100001931

BALANCE SHEET - CONSOLIDATED as at 31.12.2021

(in RSD thousand)

Group of accounts, account

1

00 (except 002), 010, 025, 05 (except 050, 052 and part of 059), 060, 07, 085, 196, 296 and parts of account 009, 019, 029, 069, 089, 199 and 299

I T E M

2

ASSETS

Cash and assets held with the central bankPledged financial assets

125, 225

Receivables under derivatives

120, 122, 124, 220, 222, 224, 129 and

229

002, 01 (except 010 and part of 019),

020, 028, 050, 052, 06 (except 060 and part of 069), 080, 088, 10, 11, 16, 20,

21, 26, 190, 191, 290, 291, 493 and

593 as deductibles (SSKR-SS code 1 (without code 17), code 70 and parts of codes 71 and 74) and parts of account

009, 029, 059, 089, 199 and 299

Securities

Loans and receivables from banks and other financial organisations

01 (except 010 and part of 019), 020, 028, 06 (except 060 and part of 069), 080, 088, 10, 11, 16, 20, 21, 26, 190, 191, 290, 291, 493 and 593 as deductibles

(SSKR - SS code 17 and all other codes, except code 70 and parts of codes 71 and 74) and parts of account 029, 089, 199 and 299

Loans and receivables from clients

123 and 223

Change in fair value of hedged items

126 and 226

Receivables under hedging derivatives

130, 131, 230, 231,part of 139 and part of 239

Investments in associated companies and joint ventures

132, 232, part of 139 and part of 239 33

Investments into subsidiariesIntangible investments

34

Property, plant and equipment

35

Investment property

034 and part of 039 37

Current tax assets Deferred tax assets

36

Non-current assets held for sale and discontinued operations

021, 022, 024, 027, 03 (except 034

and part of 039), 081, 082, 084, 087,

09, 134,192, 194, 195, 234, 292, 294,

295, 30, 38 and parts of account 029,

089, 139, 199, 239 and 299

Оther assets

TOTAL ASSETS (from 0001 to 0017)

0 0 0

0

0 0

0

0

0

0

0

0

0

0

0 0

0

0

ADP code

0 0 0

0

0 0

0

0

0

0

0

0

0

0

0 0

0

0

3

0

1 1 1

1

1 1

0

0

0

0

0

0

1

0 0

1

1

8

3 4 5

0

1 2

2

6

1

7

5

9

8

3 4

6

7

3m;2.5.1; 28

Note number

3k; 21

3lj; 26

3j; 22

3ј ;23

3ј ;24

3l; 27

3j; 30

3j;25

20 20

29

4

Current year amount

149.744.019

209.044.942

489.468.222

29.130.701

82.055.481

1.479.000

8.755.740 2.610.531

5.433.093

18.985 512.015

5

582.101

101.614

---

--

Group of accounts, account

1

411 and 511

40, 420, 421, 490, 50, 520, 521, 590, part of 193 and part of 293 as deductibles (SSKR - SS code 1 (without code 17), code 70 and parts of codes 71 and 74)

I T E M

2

LIABILITIES LIABILITIES

Liabilities under derivatives

Deposits and other liabilities to banks, other financial organisations and central bank

40, 420, 421, 490, 50, 520, 521, 590, part of 193 and part of 293 as deductibles

(SSKR - SS code 17 and all other codes, except code 70 and parts of codes 71 and 74)

Deposits and other financial liabilities to clients

  • 417 and 517

  • 418 and 518

410, 412, 415, 423, 496, 510, 512, 515, 523, 596, 127 and 227 as deductibles

Liabilities under hedging derivatives Change in fair value of hedged itemsLiabilities under securities

424, 425, 482, 497, 524, 525, 582, 597, part of 193 and part of 293 as deductibles

Subordinated liabilities

450, 451, 452, 453 and 454

Provisions

46

Liabilities under assets held for sale and discontinued operations

455

47

426, 427, 43, 44, 456, 457, 491, 492,

494, 495, 526, 527, 53, 591, 592, 594

and 595

Current tax liabilities Deferred tax liabilities

Оther liabilities

TOTAL LIABILITIES (from 0401 to 0412)

80

128

83

84

81 and 82 - credit balance

CAPITAL

81 and 82 - debit balance

Share capital

Own shares Profit

Loss Reserves Unrealized losses Non-controlling participation TOTAL CAPITAL

(0414 - 0415 + 0416 - 0417 + 0418 - 0419 + 0420) ≥ 0

TOTAL CAPITAL SHORTFALL 0414 - 0415 + 0416 - 0417 + 0418 - 0419 + 0420) < 0

TOTAL LIABILITIES (0413 + 0421 - 0422)

0414

0

0

0

0

0 0 0

0

0

0

0 0

0

0

0

0

0

0401

0

0

0

0

ADP code

4

4

4

4

4 4 4

4

4

4

4 4

4

4

4

4

4

4

4

4

4

3

0

0

1

2

1 1 1

0

2

0

0 0

0

1

1

1

2

0

1

1

2

7

8

9

0

0 1 2

3

2

2

4 5

6

6

7

3

3

9

5

8

1

2.5.1;35.1

Note number

3p; 33

3o;31

3o;32

3h;34

35.1 3t; 35.1

3t;35

3t; 35

20 20

4

Current year

amount

Closing

Opening

balance

balance

5

6

7

413.816.515

489.468.222

403.286.418

26.037.867 -40.034.550

75.651.707

4.251.729

2.134.916

4.143.452

9.579.290

-- --

---

-

- --

In Belgrade On 03.03.2022

Legal representative of the bank

______________________

Completed by bankRegistration number: 07737068

Activity code: 6419

TIN: 100001931

Name: KOMERCIJALNA BANKA AD BEOGRAD

Head office: Beograd, 14, Svetog Save

INCOME STATEMENT - CONSOLIDATED in the period from January 1st to December 31 st, 2021

(in RSD thousand)

71 61

774-674+776-

676+777-677

674-774+676-

776+677-777

727+728-627-628

627+628-727-728

720-620+721-621

620-720+621-721 775-675+770-670 675-775+670-770 78-68

68-78

750-650+751-

651+756-656+760-

660+729-629

650-750+651-

751+656-756+660-

760+629-729

726-626

626-726

723-623

623-723

74, 766

Other operating income

Net gains from reclassification of financial instruments Net losses on reclassification of financial instruments

Net losses on fees and commissions (1006 - 1005)

Net gains from fees and commissions (1005 - 1006)

Net gains from derecognition of the financial instruments measured at fair value

Net losses on derecognition of the financial instruments measured at fair value

Net gains from derecognition of the financial instruments measured at amortised cost

Net losses on derecognition of the financial instruments measured at amortised cost

Net exchange rate gains and gains from agreed currency 1 clause

Income from fees and commissions Expenses on fees and commissions

Net gains from changes in fair value of financial instruments

Net losses from changes in fair value of financial instruments

Net gains from hedging Net losses on hedgingNet exchange rate losses and losses on agreed currency clause

Net income from reduction in impairment of financial assets not measured at fair value through income statement

Net expenses on impairment of financial assets not measured at fair value through income statement

Net gains from derecognition of investments in associated companies and joint ventures

Net losses on derecognition of investments in associated 1 companies and joint ventures

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Komercijalna banka AD Beograd published this content on 26 April 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 April 2022 12:21:11 UTC.