Bilansi uspjeha - Raiffeisen Bank

INDEPENDENT AUDITORS’ REPORT
To the Shareholders of Raiffeisen Bank d.d. Bosna i Hercegovina
We have audited the accompanying unconsolidated balance sheets of Raiffeisen Bank d.d. Bosna i Hercegovina
(the ‘Bank’) for the years ended 31 December 2005 and 2004 and the related unconsolidated statements of
income, changes in shareholders’ equity and cash flows for the years then ended. These financial statements are
the responsibility of the Bank’s management. Our responsibility is to express an opinion on these financial statements
based on our audits.
We conducted our audits in accordance with International Standards on Auditing. Those standards require that we
plan and perform our audits to obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and the significant
estimates made by management as well as evaluating the overall presentation of the financial statements. We
believe that our audits provide a reasonable basis for our opinion.
In our opinion the financial statements present fairly, in all material respects, the unconsolidated financial position
of Raiffeisen Bank d.d. Bosna i Hercegovina as of 31 December 2005 and 2004, and the unconsolidated results of
its operations, cash flows, and changes in shareholders’ equity for the years then ended in accordance with International
Financial Reporting Standards.
Deloitte d.o.o.
20 January 2006
Financial statement
www.raiffeisenbank.ba
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