Annual report 2004 (PDF, 4141 kB) - Unicredit Bank
Annual report 2004 (PDF, 4141 kB) - Unicredit Bank Annual report 2004 (PDF, 4141 kB) - Unicredit Bank
(1) Reclassification of derivative financial instruments of CZK 260 million within the separate caption “Derivative financial instruments” for IFRS purposes from “Other assets”, where derivatives were recorded under CAS. (2) Reclassification of derivative financial instruments of CZK 256 million within the separate line “Derivative financial instruments and other trading liabilities” for IFRS purposes from item “Other liabilities”, where derivatives were recorded under CAS. (3) Under CAS, provision of CZK 256 million was included in general provision in the item “Other liabilities”. Under IFRS a portfolio provision of CZK 256 million is included in “Loans and advances to customers”. (4) “Loans and advances to costumers” are revalued according to IFRS by CZK 5 million. (5) Reclassification of deffered tax asset of CZK 41 million within the separate caption “Deffered tax asset” for IFRS purposes from “Other assets”, where tax asset were recorded under CAS. (6) Reclassification of provisions of CZK 37 million within the separate caption “Provisions” for IFRS purposes from “Other liabilities”, where provisions were recorded under CAS. 114
NON-AUDITED RECONCILIATION OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INCOME STATEMENT WITH THE CZECH ACCOUNTING STANDARDS (CAS) USING THE IFRS FORMAT For the year ended 31 December 2004 Explanatory CAS Bridge IFRS note CZK m CZK m CZK m Net interest income 861 0 861 Net fee and commission income 316 0 316 Dividends income 28 -28 0 (6) Net trading income 251 3 254 (1) Gains less losses from available-for-sale securities 0 -3 -3 (1) Other operating income 103 -16 87 (3), (5), (6), (7) Genaral administrative and other operating expenses -1 322 -28 -1 350 (2), (8) Impairment losses on loans and advances -36 -71 -107 (3), (4) Addition and release of other specific provisions 52 -52 0 (7), (8) Net operating income 253 -195 58 Gains on disposal of subsidiaries 0 67 67 (6) Profit from operations 253 -128 125 Income tax expense -58 0 -58 Results from extraordinary activities 0 0 0 Net profit 195 -128 67 (1) Under IFRS, reclassification of loss of CZK 3 million from “Net trading income” to “Gains less losses from available-for-sale securities”. 115
- Page 65 and 66: Consolidated Financial Statement au
- Page 67 and 68: Consolidated Income Statements of C
- Page 69 and 70: Schedule to the Consolidated Financ
- Page 71 and 72: (c) Foreign currencies The consolid
- Page 73 and 74: (h) Sale and repurchase agreements
- Page 75 and 76: Property, plant and equipment and i
- Page 77 and 78: 3 NET FEE AND COMMISSION INCOME 31
- Page 79 and 80: 7 OPERATING EXPENSES Operating expe
- Page 81 and 82: The tax on the operating profit dif
- Page 83 and 84: 13 STATE TREASURY AND OTHER BILLS E
- Page 85 and 86: 31 December 2004 31 December 2003 N
- Page 87 and 88: 18 SECURITIES AVAILABLE-FOR-SALE 31
- Page 89 and 90: Property, plant and equipment Dispo
- Page 91 and 92: y 29 December 2014, with no repayme
- Page 93 and 94: The following table indicates the c
- Page 95 and 96: (b) Capital adequacy To monitor the
- Page 97 and 98: Geographical concentrations of asse
- Page 99 and 100: market movements. The Board of Dire
- Page 101 and 102: CZK USD GBP EUR Other Total As at 3
- Page 103 and 104: As at 31 December 2004 Up to 1-3 3-
- Page 105 and 106: The table below summarises the effe
- Page 107 and 108: Maturities of assets and liabilitie
- Page 109 and 110: to be completely matched since busi
- Page 111 and 112: 34 RELATED PARTY TRANSACTIONS Parti
- Page 113: Non-Audited Supplemental Informatio
- Page 117 and 118: Report on Relations between the Con
- Page 119 and 120: 1.4. In addition to the above menti
- Page 121 and 122: Supplementary Data in Conformity wi
- Page 123 and 124: 1.3. The Board of Directors as at 3
- Page 125 and 126: - supplementary investment services
- Page 127 and 128: was launched aimed to introduce the
- Page 129 and 130: Other Top Managers of Živnostensk
NON-AUDITED RECONCILIATION OF THE INTERNATIONAL FINANCIAL<br />
REPORTING STANDARDS (IFRS) INCOME STATEMENT WITH THE CZECH<br />
ACCOUNTING STANDARDS (CAS) USING THE IFRS FORMAT<br />
For the year ended 31 December <strong>2004</strong><br />
Explanatory<br />
CAS Bridge IFRS note<br />
CZK m CZK m CZK m<br />
Net interest income 861 0 861<br />
Net fee and commission income 316 0 316<br />
Dividends income 28 -28 0 (6)<br />
Net trading income 251 3 254 (1)<br />
Gains less losses from available-for-sale<br />
securities 0 -3 -3 (1)<br />
Other operating income 103 -16 87 (3), (5), (6), (7)<br />
Genaral administrative and other operating<br />
expenses<br />
-1 322 -28 -1 350 (2), (8)<br />
Impairment losses on loans and advances -36 -71 -107 (3), (4)<br />
Addition and release of other specific provisions 52 -52 0 (7), (8)<br />
Net operating income 253 -195 58<br />
Gains on disposal of subsidiaries 0 67 67 (6)<br />
Profit from operations 253 -128 125<br />
Income tax expense -58 0 -58<br />
Results from extraordinary activities 0 0 0<br />
Net profit 195 -128 67<br />
(1) Under IFRS, reclassification of loss of CZK 3 million from “Net trading income” to<br />
“Gains less losses from available-for-sale securities”.<br />
115
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