KOMERCIJALNA BANKA AD BEOGRAD

NLB GROUP

Belgrade, April 2022

Annual Report of a Public Company for the year 2021

D

  • 1. PUBLIC COMPANY'S FINANCIAL STATEMENT

    Balance- sheet

    Income Statement

    Report on other results

    Cash flow statement

    Statement of changes in equity

    Notes to the Financial Statements

  • 2. AUDITOR'S OPINION

  • 3. ANNUAL REPORT ON BANKS OPERATION

    Key performance ratios of the Bank Macroeconomic operating conditions

    Banking sector and the financial position of the Bank

    Description of business activities, organizational structure and Bank's bodies Corporate governace

    Balance sheet as of 31.12.2021

    Financial instruments significant for assesment of financial position P&L for the period from 01.01. to 31.12.2021

    Development, financial position and results of Bank's operation in 2021. Risk management

    Non-financial information

    Plan of the future development of the Bank Important events after the end of fiscal year Performance of the Bank's business plan for 2021.

  • 4. STATEMENT BY PERSONS RESPONSIBLE FOR PREPARATION OF FINANCIAL STATEMENTS

    Appendix:

1. DECISION ON ADOPTION OF THE ANNUAL REPORT OF KOMERCIJALNA BANKA AD

BEOGRAD AND REGULAR FINANCIAL STATEMENTS FOR THE YEAR 2021. WITH OPINION OF EXTERNAL AUDITOR

2.

DECISION ON DISTRIBUTION OF PROFIT FROM THE YEAR 2021. AND RETAINED EARNINGS FROM PREVIOUS YEARS

Komercijalna banka AD Beograd

NLB Group

To be filled out by the bank

Registration number: 0 7 7 3 7 0 6 8

Activity code: 6 4 1 9

Tax identification number: 1 0 0 0 0 1 9 3 1

Name of the Bank: KOMERCIJALNA BANKA AD BEOGRAD

Bank's registered office: Beograd, 14, Svetog Save Street

BALANCE SHEET

as of 31.12.2021.

(in RSD thousand)

Group of accounts, account

I T E M

ADP code

Remark number

Current year amount

Previous year amount

Closing balance

Opening balance

1

2

3

4

5

6

7

00 without 002, 010, 025, 05 (exept 050, 052 and part of

059), 060, 07, 085, 196, 296

and parts of 009, 019, 029,

069, 089, 199 and 299

ASSETS

Cash and assets held with central bank

0

0

0

1

3k; 21.

82.055.481

80.045.107

67.558.219

Pledged financial assets

0

0

0

2

-

-

-

120, 125

Receivables from derivatives

0

0

0

3

-

-

-

120, 122, 124, 220, 222, 224, 129, 229

Securities

0

0

0

4

3j; 22.

149.588.755

153.776.323

138.469.551

002, 01 (except 010 and part of

019), parts of 020, 028, 050,

052, 06 (except 060 and part of

069), parts of 080, 088, 10, 11,

16, 20, 21, 26, 190, 191, 290,

291, parts of 493 and 593 as deductible items (SSKR - SS code 1 (except code 17), code

70 and parts of codes 71 and

74) and parts of 009, 029, 059,

089, 199 and 299

Loans and receivables due from banks and other financial institutions

0

0

0

5

3j; 23.

29.114.381

18.142.070

24.733.958

01 (except 010 and part of

019), parts of 020, 028, 06 (except 060 and part of 069),

080, 088, 10, 11, 16, 20, 21,

26, 190, 191, 290, 291, parts of

493 and 593 as deductible items (SSKR - SS code 17 and all other codes except the code

70 and parts of codes 71 and

74) and parts of 029, 069, 089,

199 and 299

Loans and receivables due from customers

0

0

0

6

3j; 24

209.044.942

189.296.089

180.852.563

123, 223

Changes in fair value of items that are the subject of hedging

0

0

0

7

-

-

-

126, 226

Receivables from derivatives held for hedging

0

0

0

8

-

-

-

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

Investments in associates and joint ventures

0

0

0

9

3j; 25

1.488.063

-

-

132, 232, part of 139 and 239

Investments in subsidiaries

0

0

1

0

3j; 26

140.000

3.433.697

3.433.697

33

Intangible assets

0

0

1

1

3lj; 27.

582.101

510.669

665.735

34

Property, plant and equipment

0

0

1

2

3l; 28.

8.755.659

6.045.330

6.437.937

35

Investment property

0

0

1

3

3m; 2.5.1; 29.

2.610.531

2.393.183

2.825.930

034 and part of 039

Current tax assets

0

0

1

4

20.1.

18.911

12.237

-

37

Deferred tax assets

0

0

1

5

20.4.3.

509.242

-

1.074.197

36

Non-current assets held for sale and discontinued operations

0

0

1

6

30.

101.614

130.426

196.300

021, 022, 024, 027, 03 (except

034 and part of 039), 081, 082,

084, 087, 09, 134,192, 194,

195, 234, 292, 294, 295, 30, 38

and parts of 029, 089, 139,

199, 239 and 299

Other assets

0

0

1

7

3j; 31.

5.430.725

6.216.268

7.100.359

TOTAL ASSETS (from 0001 to 0017)

0

0

1

8

489.440.405

460.001.399

433.348.446

Group of accounts, account

1

411, 511

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

I T E M

2

LIABILITIES

Liabilities from derivativesDeposits and other liabilities due to banks, other financial institutions and the central bank

parts of 40, 420, 421, 490, 50,

520, 521, 590, and parts of 193 and 293 as deductible items

(SSKR - SS code 17 and all

other codes, except for code 70

and parts of codes 71 and 74)

Deposits and other liabilities due to other customers

417, 517

Liabilities from derivatives held for hedging

418, 518

Changes in fair value of items that are the subject of hedging

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

Liabilities from securities

424, 425, 482, 497, 524, 525, 582, 597 and parts of 193 and 293 as deductible items

Subordinated liabilities

450, 451, 452, 453, 454

Provisions

46

Liabilities from non-current assets held for sale and discontinued operations

455 47

Current tax liabilities

Deferred tax liabilities

426, 427, 43, 44, 456, 457, 491, 492, 494, 495, 526, 527, 53, 591, 592, 594 and 595

Other liabilities

80

128

83 84

TOTAL LIABILITIES (from 0401 to 0412)

EQUITY

Equity

Own shares Profit

Loss

81, 82 - credit balance 81, 82 - debit balance

Reserves

Unrealized losses

Non-controlling interest

TOTAL EQUITY

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

TOTAL DEFICIENCY OF CAPITAL (0414 - 0415 + 0416 - 0417 + 0418 - 0419 + 0420) < 0

TOTAL LIABILITIES (0413 + 0421 - 0422)

0

0

0

0

0

0

0

0

0 0

0

0

0

0

0

0

0

0

0

0

0

0

0

ADP code

4

4

4

4

4

4

4

4

4 4

4

4

4

4

4

4

4

4

4

4

4

4

4

3

0

0

0

0

0

0

0

0

1 1

1

1

1

2

2

2

2

0

1

1

1

1

1

7

8

3p; 34.

9

0

1

20.4.3.

2

3о; 35.

3

4

3t; 36

5

6

7

8

9

0

-

-

-

2.134.969

4.989.315

5.021.756

403.286.418

372.699.401

335.317.154

-

-

-

-

-

-

-

-

-

-

-

-

4.233.853

2.529.268

2.328.130

-

-

-

-

-

-

-

147.400

-

4.142.443

4.975.476

13.861.230

413.797.683

385.340.860

356.528.270

40.034.550

40.034.550

40.034.550

-

-

-

9.573.620

5.893.027

11.393.901

-

-

-

26.034.552

28.732.962

25.391.725

-

-

-

-

-

-

1

75.642.722

74.660.539

76.820.176

2

-

-

-

3

489.440.405

460.001.399

433.348.446

3t; 2.5.1; 36.

1

2

3

4

5

6

Remark number

3o; 32.

3о; 33.

3t; 36.

4

Current year

5

In Belgrade,

on 3.3.2022.

Legal representative of the bank

Interno

INCOME STATEMENT in period from January 1st to December 31st, 2021.

(in RSD thousand)

Group of accounts, account

I TE M

ADP code

Remark number

Current year

Previous year

1

2

3

4

5

6

70

Interest income

1

0

0

1

3c; 8.

13.103.701

13.201.267

60

Interest expenses

1

0

0

2

3c; 8.

958.592

1.131.977

Net interest income (1001-1002)

1

0

0

3

12.145.109

12.069.290

Net interest expenses (1002-1001)

1

0

0

4

-

-

71

Fee and commission income

1

0

0

5

3d; 9

7.647.524

6.696.915

61

Fee and commission expenses

1

0

0

6

3d; 9

1.910.160

1.821.507

Net fee and commission income (1005 - 1006)

1

0

0

7

5.737.364

4.875.408

Net fee and commission expenses (1006 - 1005)

1

0

0

8

-

-

774-674+776-676+777-677

Net gains from changes in fair value of financial instruments

1

0

0

9

3e; 10.

4.823

95.629

674-774+676-776+677-777

Net losses from changes in fair value of financial instruments

1

0

1

0

-

-

727-627+728-628

Net gains on reclassification of financial instruments

1

0

1

1

-

-

627-727+628-728

Net losses on reclassification of financial instruments

1

0

1

2

-

-

720-620+721-621

Net gains based on derecognition of financial instruments valued at fair value

1

0

1

3

3f; 11.

197.243

157.796

620-720+621-721

Net losses based on derecognition of financial instruments valued at fair value

1

0

1

4

-

-

775-675+770-670

Net gains based on hedging

1

0

1

5

-

-

675-775+670-770

Net losses based on hedging

1

0

1

6

-

-

78-68

Net income from foreign exchange differences and the effects of contracted foreign currency clause

1

0

1

7

3b; 12.

53.070

4.404

68-78

Net expenses from foreign exchange differences and the effects of contracted foreign currency clause

1

0

1

8

-

-

750-650+751-651+756-656+760-660+729-629

Net income from reversal of impairment of financial assets that are not valued at fair value through profit and loss

1

0

1

9

3ј; 13.

15.772

-

650-750+651-751+656-756+660-760+629-729

Net impairment losses of financial assets that are not valued at fair value through profit and loss

1

0

2

0

3j; 13.

-

1.072.032

726-626

Net gains based on derecognition of financial instruments valued at amortised cost

1

0

2

1

-

-

626-726

Net losses based on derecognition of financial instruments valued at amortised cost

1

0

2

2

-

-

723-623

Net gains based on derecognition of investments in associates and joint ventures

1

0

2

3

14

563

-

623-723

Net losses based on derecognition of investments in associates and joint ventures

1

0

2

4

-

-

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Komercijalna banka AD Beograd published this content on 26 April 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 April 2022 12:11:08 UTC.