BALANCE SHEET as of 30.09.2016 Item description Annual Financial Statements for Credit Institutions TFI-KI ASSETS 1. CASH AND BALANCES WITH THE CNB (002+003) 1.1.Cash 1.2.Balances with the CNB 2. DEPOSITS WITH BANKING INSTITUTIONS 3. TREASURY BILLS OF THE MINISTRY OF FINANCE AND OF THE CNB 4. SECURITIES AND OTHER FINANCIAL INSTRUMENTS HELD FOR TRADING AOP code in kunas Current Prior year year 2 3 4 001 569.390.494 571.001.493 002 47.191.581 73.763.907 003 522.198.913 497.237.586 004 205.354.098 186.114.277 005 0 0 006 0 0 5. SECURITIES AND OTHER FINANCIAL INSTRUMENTS AVAILABLE FOR SALE 6. SECURITIES AND OTHER FINANCIAL INSTRUMENTS HELD TO MATURITY 007 781.022.422 783.505.397 008 67.621.109 107.357.902 7. SECURITIES AND OTHER FINANCIAL INSTRUMENTS AT FVTPL THAT ARE NOT ACTIVELY TRADED 8. DERIVATIVE FINANCIAL ASSETS 9. LOANS TO FINANCIAL INSTITUTIONS 10. LOANS AND ADVANCES TO OTHER CUSTOMERS 11. INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES 12. FORECLOSED ASSETS 13. TANGIBLE ASSETS (NET OF DEPRECIATION) 14. INTEREST, FEES AND OTHER ASSETS A) TOTAL ASSETS (001+004 to 016) LIABILITIES 1. LOANS FROM FINANCIAL INSTITUTIONS (019+020) 1.1. Short-term loans 1.2. Long-term loans 2. DEPOSITS (AOP 022 do 024) 2.1. Balances on giro and current accounts 2.2. Savings deposits 2.3. Term deposits 3. OTHER BORROWED FUNDS (026+027) 3.1. Short-term borrowings 3.2. Long-term borrowings 4. DERIVATIVE FINANCIAL AND OTHER LIABILITIES HELD FOR TRADING 5. ISSUED DEBT SECURITIES (030+031) 5.1. Short-term debt securities issued 5.2. Long-term debt securities issued 6. SUBORDINATED INSTRUMENTS ISSUED 7. HYBRID INSTRUMENTS ISSUED 8. INTEREST, FEES AND OTHER LIABILITIES B) TOTAL LIABILITIES (018+021+025+028+029+032+033+034) EQUITY 1. SHARE CAPITAL 2. PROFIT/(LOSS) FOR THE YEAR 3. RETAINED PROFIT/(ACCUMULATED LOSSES) 4. LEGAL RESERVES 5. STATUTORY AND OTHER CAPITAL RESERVES 6. UNREALISED GAINS/(LOSSES) ON REVALUATION OF FINANCIAL ASSETS AVAILABLE FOR SALE 009 12.156.487 12.256.556 010 499.819 284.220 011 48.922.883 173.094.051 012 1.623.512.667 1.651.556.947 013 0 0 014 21.020.188 16.338.193 015 71.477.420 72.393.108 016 68.701.556 53.281.657 017 3.469.679.143 3.627.183.801 018 126.500.161 444.565.876 019 2.800.000 330.323.259 020 123.700.161 114.242.617 021 2.898.809.353 2.723.917.191 022 241.318.083 311.466.291 023 113.347.362 138.758.366 024 2.544.143.908 2.273.692.534 025 0 0 026 0 027 0 028 0 0 029 0 0 030 0 0 031 0 0 032 82.000.000 82.000.000 033 0 0 034 81.534.773 67.277.704 035 3.188.844.287 3.317.760.771 036 243.199.940 243.199.940 037 8.348.895 10.527.560 038 21.966.182 24.897.633 039 4.822.403 5.239.848 040 9.647.142 9.647.142 041-7.149.706 15.910.907 7. HEDGING RESERVE 042 0 0 C) TOTAL EQUITY (036 do 042) 043 280.834.856 309.423.030 D) TOTAL LIABILITIES AND EQUITY (035+043) 044 3.469.679.143 3.627.183.801 BALANCE SHEET SUPPLEMENT (to be completed by banks preparing consolidated annual report) 1. TOTAL EQUITY 2. Attributable to the equity holders of the parent 3. Minority interest (045-046) 045 046 047 0 0
INCOME STATEMENT For the period from 01.07.2016 to 30.09.2016 AOP Item description code Annual Financial Statements for Credit Institutions TFI-KI 1 1. Interest income 2. Interest expense 3. Net interest income (048-049) 4. Fee and commission income 5. Fee and commission expenses 6. Net fee and commission income (051-052) Prior year Current year in kunas Cumulativ Quarter Cumulativ Quarter 2 3 4 5 6 048 127.388.926 37.768.186 107.391.387 35.420.686 049 84.560.473 26.955.457 63.477.344 20.110.593 050 42.828.453 10.812.729 43.914.043 15.310.093 051 20.388.247 7.135.972 21.792.980 8.364.549 052 6.487.187 2.290.804 5.775.019 2.069.474 053 13.901.060 4.845.168 16.017.961 6.295.075 7. Gains/(losses) on investments in subsidiaries, associates and joint ventures 054 0 0 0 0 8. Trading gains/(losses) 9. Gains/(losses) on embedded derivatives 10. Gains/(losses) on assets at FVTPL not actively traded 11. Gains / (losses) on available-for-sale (AFS) assets 12. Gains / (losses) on held-to-maturity (HTM) assets 13. Hedging gains/(losses) 14. Gains on investments in subsidiaries, associates and joint ventures 15. Gains on other equity investments 16. Foreign exchange gains/(losses) 17. Other income 18. Other expenses 19. General and administrative expenses, and depreciation 20. Net profit from operations before impairment and provisions for losses (050+053 to 064-065-066) 21. Impairment losses and provisions 22. PROFIT / LOSS BEFORE TAXATION (067-068) 23. INCOME TAX 24. PROFIT / LOSS FOR THE YEAR (069-070) 25. Earnings per share 055 7.347.245 2.981.266 8.063.242 3.628.631 056-6.588 5.685-17.352-2.136 057 112.511 48.490 100.069 31.945 058 1.820.992 238.034 11.605.432 6.128.418 059 0 0 0 0 060 0 0 0 0 061 0 0 0 0 062 1.140 1.140 287.258 287.258 063-446.107 393.843-875.088 208.061 064 456.323 267.767 967.413 255.968 065 638.627 205.688 703.586 483.478 066 49.700.304 16.797.872 50.201.090 16.951.342 067 15.676.098 2.590.562 29.158.302 14.708.493 068 10.987.551 1.018.289 18.630.742 6.751.718 069 4.688.547 1.572.273 10.527.560 7.956.775 070 0 0 0 0 071 4.688.547 1.572.273 10.527.560 7.956.775 072 3 1 5 4 INCOME STATEMENT SUPPLEMENT (to be completed by banks preparing consolidated annual report) 1. PROFIT / LOSS FOR THE YEAR 2. Attributable to the equity holders of the parent 3. Minority interest (073-074) 073 074 075 0 0 0 0
STATEMENT OF CASH FLOWS - INDIRECT METHOD for the period from 01.01.2016 to 30.09.3016 in kunas Item description AOP code Prior year Current year Annual Financial Statements for Credit Institutions TFI-KI 2 3 4 OPERATING ACTIVITIES 1. Operating cash flows before changes in operating assets (002 do 007) 001-2.078.320 34.426.267 1.1. Profit/loss before taxation 002 5.235.608 10.527.560 1.2. Impairment losses and provisions for losses 003 4.746.810 18.630.742 1.3. Depreciation and amortisation 004 1.845.285 5.250.265 1.4. Net unrealised gains/losses on financial assets and liabilities at FVTPL 1.5. Gains/losses on sale of tangible assets 1.6. Other gains/losses 2. Net increase/decrease in operating assets (009 do 016) 2.1. Balances with the CNB 2.2. Treasury bills of the Ministry of Finance and of the CNB 2.3. Deposits with other banking institutions and loans to financial institutions 2.4. Loans and advances to other customers 005 34.482 100.069 006 17.360 46.400 007-13.957.865-128.769 008 143.719.740-130.352.773 009-17.474.880-7.161.294 010 49.480.000 0 011 87.695.162-106.141.642 012 234.020.575-28.044.280 2.5. Securities and other financial instruments held for trading 2.6. Securities and other financial instruments available for sale 2.7. Securities and other financial instruments at FVTPL not actively traded 2.8. Other operating assets 3. Net increase/decrease in operating liabilities (018 do 021) 3.1. Demand deposits 3.2. Savings and term deposits 3.3. Derivative financial and other liabilities held for trading 3.4. Other liabilities 4. Net cash flow from operating activities before income tax (001+008+017) 5. Income taxes paid 6. Net cash inflow/outflow from operating activities (022+023) INVESTING ACTIVITIES 7. Net cash from investing activities (026 do 030) 7.1. Proceeds from sale/payments for purchases of tangible and intangible assets 7.2. Proceeds from sale of/payments for investments in subsidiaries, associates and joint ventures 7.3. Proceeds from /(Payments to acquire) securities and other financial instruments held to maturity 7.4. Dividends received 7.5. Other receipts/(payments) from financing activities FINANCING ACTIVITIES 8. Net cash from financing activities (032 do 037) 8.1. Net increase/decrease in loans received 8.2. Net increase/decrease of issued debt securities 8.3. Net increase/decrease in subordinated and hybrid instruments 8.4. Proceeds from issue of share capital 8.5. Dividends paid 8.6. Other receipts/payments from financing activities 9. Net increase / decrease in cash and cash equivalents (024+025+031) 10. Effect of changes in foreign exchange rates on cash and cash equivalents 11. Net increase / decrease in cash and cash equivalents (038+039) 12. Cash and cash equivalents, beginning of the year 13. Cash and cash equivalents, end of the year (040+041) 013 1.821.745 0 014-214.354.424-2.482.975 015-112.511-100.069 016 2.644.073 13.577.487 017-469.737.986-184.149.230 018-117.656.894 70.148.208 019-361.493.152-245.040.370 020 0 0 021 9.412.060-9.257.068 022-328.096.566-280.075.736 023 0-95.546 024-328.096.566-280.171.282 025 170.722.518-45.615.489 026-159.781-6.165.953 027 0 0 028 170.882.299-39.736.794 029 0 287.258 030 0 0 031-182.297.221 313.065.715 032-184.397.221 318.065.715 033 0 0 034 2.100.000 0 035 0 0 036 0-5.000.000 037 0 0 038-339.671.269-12.721.056 039 72.893-875.088 040-339.598.376-13.596.144 041 1.006.753.933 520.449.165 042 667.155.557 506.853.021
At 1 January of the current year Item description Effects of changes in accounting policies and corrections of errors Restated balance at 1 January of the current year (001+002) Sale of financial assets available for sale 1 for the period from STATEMENT OF CHANGES IN EQUITY AOP oznaka Share capital 01.01.2016 to 30.09.2016 Attributable to the equity holders of the parent Treasury shares Legal, statutory and other reserves Retained profit / (Accumulat ed losses) Profit /loss for the year Unrealised gains/losses on revaluation of financial assets available for sale Minority interest in kunas Total equity (capital and reserves) 2 3 4 5 6 7 8 9 10 001 243.199.940 0 14.469.545 21.966.182 8.348.895-7.149.706 0 280.834.856 002 0 0 0 0 0 0 0 0 003 243.199.940 0 14.469.545 21.966.182 8.348.895-7.149.706 0 280.834.856 004 0 0 0 0 0 11.605.432 0 11.605.432 Change in the fair value of financial assets available for sale Tax on items recognised directly in/transferred from equity Other gains and losses recognised directly in equity Net gains/losses recognised directly in equity (004+005+006+007) Profit /loss for the year Total recognised income and expenses for the year (008+009) Increase/Decrease in share capital Purchase/Sale of treasury shares Other changes Transferred to reserves Dividends paid Profit allocations (014+015) Balance at 31 December (003+010+011+012+013+016) 005 0 0 0 0 0 11.455.182 0 11.455.182 006 0 0 0 0 0 0 0 0 007 0 0 0 0 0 0 0 0 008 0 0 0 0 0 23.060.614 0 23.060.614 009 0 0 0 0 10.527.560 0 0 10.527.560 010 0 0 0 0 10.527.560 23.060.614 0 33.588.174 011 0 0 0 0 0 0 0 012 0 0 0 0 0 0 0 0 013 0 0 0 0 0 0 0 0 014 0 0 417.445 7.931.451-8.348.896 0 0 0 015 0 0 0-5.000.000 0 0 0-5.000.000 016 0 0 417.445 2.931.451-8.348.896 0 0-5.000.000 017 243.199.940 0 14.886.990 24.897.633 10.527.559 15.910.908 0 309.423.030 Banks preparing consolidated annual accounts are to present changes in the minority interest separately by appropriate equity components
Notes to the financial statements Annual Financial Statements for Credit Institutions TFI-KI Change in the ownership structure During the period observed no significant changes to the ownership structure of the Bank took place. Contingent items (a description of revenue uncertain of collection or of potential future expenses) The Bank classifies its receivables in accordance with the CNB decisions and internal policies and procedures, and takes all the necessary measures to recover its past due receivables. There are no indications of any events that could have a significant impact on the operations of the Bank. Mergers and acquisitions There were no mergers or acquisitions during the period observed. Product/service description Credits, guarantees, deposits, payment operations, ATMs, cards (Maestro, Mastercard), e-banking for retail customers (Internet banking and KBZ SMS), as well as other banking activities in accordance with the Law on Credit Institutions. Liquidity In the period observed the Bank had no liquidity problems and expects no such problems in the following period. Changes in accounting policies There were no changes to the Accounting policies during the period observed.