Výročná správa 2009 - Komunálna Poisťovňa

KOMUNÁLNA poisťovňa, a.s. Vienna Insurance GroupReport of Independent Auditors and the financial statementsat 31 December 2009Prepared in accordance with International Financial Reporting Standards,as adopted by the European UnionReport of Independent Auditors 86Balance Sheet 88Statement of comprehensive income 90Statement of Changes in Equity 92Cash-Flow Statement 94Notes to the financial statements:1 General information 962 Summary of Significant Accounting Principles and Methods 982.1 Basis for preparation 982.2 Foreign currency translation 1102.3 Property, plant and equipment 1122.4 Investment property 1122.5 Non-current intangible assets 1122.6 Financial assets Financial assets 1142.7 Impairment of assets 1162.8 Offsetting financial instruments 1182.9 Cash and cash equivalents 1182.10 Share capital 1202.11 Insurance and investment contracts - classification 1202.12 Insurance contracts 1202.13 Deferred income tax 1302.14 Employee benefits 1302.15 Provisions 1322.16 Revenue recognition 1322.17 Leases 1322.18 Dividends 1322.19 Business combinations involving entities under common control 1323. Critical accounting estimates and judgments 1324. Management of insurance and financial risk 1364.1 Insurance risk 1384.2 Financial risk 1444.3 Capital management 1565. Property and equipment 1586. Investment property 1607. Intangible assets 1628. Reinsurance assets 1629. Financial assets 16410. Receivables 16811. Deferred acquisition costs 17012. Cash and cash equivalents 17013. Share capital 17014. Legal reserve fund and other funds 17015. Insurance liabilities and reinsurance assets 17415.1 Short-term insurance contracts– assumption, change in assumptions and sensitivity analysis 176Ročná účtovná závierka a komentár I Company Accounts83