KB prezent. angl - Komerční banka

082 ➔083
Unconsolidated Financial Statements
under CAS
Deferred income tax assets and liabilities are attributable to the following items:
CZK million 2003 2002 2001
Deferred income tax assets 496 902 1,310
Unrealised losses on securities 0 0 191
Banking reserves and provisions 15 119 394
Provisions for non-banking receivables 54 48 64
Provisions for assets 179 309 451
Non-banking reserves 192 336 125
Other temporary differences 56 90 85
Deferred income tax liabilities (625) (1,124) (81)
Depreciation (7) (29) (59)
Penalty interest and contractual penalties (23) (18) (22)
Change in fair value of hedging derivatives – equity impact (595) (1,077) 0
Net deferred income tax assets/(liabilities) (129) (222) 1,229
Net deferred income tax asset/(liability) recognised in the financial statements (129) (222) (81)
12. Cash in hand, balances with central banks
Cash and balances with central banks comprise:
CZK million 2003 2002 2001
Cash in hand 6,709 6,950 8,688
Balances with the Czech National Bank 5,041 6,409 8,572
Total cash and balances with central banks 11,75013,359 17,260
Balances with the Czech National Bank include:
CZK million 2003 2002 2001
Obligatory minimum reserves 5,041 3,785 6,101
Deposits repayable on demand 0 2,624 2,471
Total 5,041 6,409 8,572
With effect from November 2003, all deposits with the CNB repayable on demand have been included in the obligatory minimum
reserves. Obligatory minimum reserves bore interest at 2 percent and 2.75 percent as of 31 December 2003 and 2002, respectively.
13. Amounts due from banks
CZK million 2003 2002 2001
Term placements and loans to banks 16,150 41,766 74,701
Advances due from central banks (repo transactions) 166,402 144,353 81,236
Placements with other banks 130 144 951
Securities acquired under initial offerings not designated for trading 19,101 14,020 0
Total 201,783 200,283 156,888
Specific provisions for balances due from banks (15) (11) (13)
Total due from banks 201,768 200,272 156,875