| Premija osiguranja | Finansijski pokazatelji | Revizija |
Najčešće korišteni pokazatelj poslovanja osiguravajućeg Društva je realizovana premija osiguranja. Pregled ostvarene premije osiguranja u 2003.godini prikazan je u tabeli:
Pregled strukture ostvarene premije po vrstama osiguranja predstavljen je na slici:
Razvoj Društva od osnivanja do danas najbolje se može vidjeti na osnovu kretanja ostvarene premije
osiguranja po godinama. Pregled realizacije po godinama prikazan je na slici, na kojoj se jasno
uočava stabilnost u razvoju. Neznatni padovi premije u 2000. i 2003.godini rezultat su poremećaja
na tržištu izazvanih dejstvom nelojalne konkurencije.
U deset godina poslovanja Društvo je isplatilo oko 16 miliona KM šteta po različitim osnovama, a pregled isplaćenih šteta po godinama predstavljen je na slici:
U toku desetogodišnjeg perioda poslovanja Društvo je ostvarilo ukupan prihod od oko 67 miliona KM i neto dobit oko 4,5 miliona KM. Uporedni pregled kretanja ukupnog prihoda i ostvarene neto dobiti po godinama predstavljen je:
Pregled najznačajnijih pokazatelja stanja sredstava i izvora na dan 31.12.2003.godine predstavljen je u skraćenoj formi u tabeli:
|
10.672.108 KM 1.000.629 KM 13.368.083 KM 16.706.590 KM 177.730 KM 745 KM 140 KM 50 KM |
“Revis” d.o.o. Tuzla
auditing, accounting, consulting
Titova 35A Lamela D 7/28
To:
Shareholders of “Lido-osiguranje” d.d. Tuzla
We
conducted the audit of Balance sheets with 31 December 2003, appropriate Profit
and loss account, cash flow report and changes in capital for year ending on 31
December 2003 report for “Lido-osiguranje” d.d. Tuzla. “Lido-osiguranje” d.d.
Tuzla management is responsible for financial reports. We are responsible for
giving our opinion on the financial reports presented, and based on our audit.
We
have carried out our audit in line with Federation B&H auditing standards
that are aligned with International Auditing Standards. Those standards request
that we plan and execute audit in order to get reasonable reliability that the
financial reporting for 2003 does not contain wrong presentation of facts.
Audit includes questioning (test-based) of the evidence supporting amounts and
recordings in the financial reporting. The audit also implicitly involves
assessment of accounting principles used and important estimates made by the
Management, as well as assessment of overarching presentation of financial
reports. We believe that our audit offers reasonable basis for our opinion.
In our opinion, financial reports objectively and
realistically, in all items of material importance represent financial position
of “Lido-osiguranje” d.d. Tuzla on 31 December 2004, as well as business
results and changes in cash flow and share capital for year ending on 31
December 2003, in accordance with Accountancy Law and Accounting Standards and
Principles of Federation of Bosnia and Herzegovina.
Tuzla,
15 March 2004-05-11 “Revis” d.o.o. Tuzla
Sabahudin Djulbic, BSc Econ MSc
Authorised Auditor
DD “LIDO-OSIGURANJE”
TUZLA
BALANCE SHEET
on 31 December
(all amounts in ‘000 KM unless otherwise stated)
D
E S C R I P T I O N
|
2003 |
2002 |
ASSETS
(MEANS AND LOSSES DUE TO CAPITAL EXTRACTION)
|
|
|
|
I RECORDED UNPAID CAPITAL |
- |
- |
|
II ASSETS FOR ADMINISTRATIVE
REQUIREMENTS AND CURRENT OPERATIONS |
12.123 |
12.104 |
|
Non-material permanent assets |
- |
- |
|
Real-estates (immovable) |
1.773 |
865 |
|
Equipment |
1.002 |
1.027 |
|
2.429 |
2.462 |
|
|
Cash in cash-office and bank |
582 |
140 |
|
Receivables from insurance and share
of claim settlement |
3.811 |
6.714 |
|
Other receivables from current
operations and expenses |
2.526 |
895 |
|
III PLACEMENT OF GUARANTEE CAPITAL
ASSETS AND TECHINCAL RESERVES |
4.583 |
3.764 |
|
1.777 |
- |
|
|
Ownership shares into joint stock and
other companies |
405 |
1.337 |
|
Securities |
- |
- |
|
Deposits and loans |
2.316 |
2.296 |
|
Other receivables from placements |
- |
- |
|
Other placements and expenses |
85 |
131 |
|
IV LOSSES DUE TO CAPITAL EXTRACTION |
|
|
|
TOTAL ASSETS (I + II + III + IV) |
16.706 |
15.868 |
|
|
|
|
|
LIABILITIES (OBLIGATIONS AND CAPITAL) |
|
|
|
I SHORT-TERM OBLIGATIONS |
2.574 |
2.176 |
|
Insurance related obligations |
365 |
659 |
|
Obligations towards suppliers, short-term credits and securities |
1.053 |
566 |
|
Other short-term obligations and
expenses |
1.156 |
951 |
|
II LONG-TERM OBLIGATIONS |
764 |
393 |
|
Long-term obligations for credits and
obligatory loans |
764 |
393 |
|
Other long-term obligations |
- |
- |
|
- |
- |
|
|
III CAPITAL AND TECHNICAL RESER VES |
13.368 |
13.299 |
|
1. Capital |
5.186 |
4.505 |
|
Share capital |
2.819 |
2.819 |
|
Share-holders premium |
- |
- |
|
State capital |
- |
- |
|
Security reserves |
1.477 |
1.178 |
|
Prevention |
115 |
37 |
|
Accumulated profit / current year
profit |
766 |
462 |
|
Unassigned loss |
- |
- |
|
Own shares held by the Company |
- |
- |
|
Revalorization reserves and negative
goodwill |
9 |
9 |
|
2. TECHNICAL RESERVES |
8.182 |
8.794 |
|
Technical reserves |
8.182 |
8.794 |
|
TOTAL LIABILITIES (I + II + III) |
16.706 |
15.868 |
DD “LIDO-OSIGURANJE”
TUZLA
PROFIT AND LOSS ACCOUNT
For the year ending on 31
December
(all amounts in ‘000 KM unless otherwise stated)
|
D E S C R I P T I O N |
2003 |
2002 |
|
A. GROSS INSURANCE OPERATIONS RESULTS |
|
|
|
Gross profit (I-II) |
6.196 |
5.698 |
|
Gross losses (II-I) |
- |
- |
|
I
Income from insurance activity – Total |
10.584 |
10.040 |
|
Income from premium, share of claims
and commissions |
9.529 |
9.623 |
|
Decrease of reserve for transferable
premiums |
531 |
6 |
|
Decrease of reserve for claims and
premium return |
504 |
411 |
|
Collected written off receivables from
insurance sector |
20 |
- |
|
II
Insurance expenditures – Total |
4.388 |
4.342 |
|
Claim settlement, reinsurance premium
and joint insurance |
3.624 |
3.112 |
|
Prevention and mathematical reserve
for life insurance allocations |
130 |
- |
|
Increase of reserve for claims and
premium return |
195 |
1.209 |
|
Fire-extinguishing contribution |
5 |
5 |
|
Receivables write off from insurance
sector |
434 |
16 |
|
Other allocations |
- |
- |
|
B. GROSS INVESTMENT & FINANCIAL
ACTIVITIES RESULT |
|
|
|
Gross profit |
- |
39 |
|
Gross losses |
166 |
- |
|
Value increase and profits from
placement sales |
- |
- |
|
Income from interest rates |
69 |
148 |
|
Income from share in result |
- |
- |
|
Collected written off receivables from
investment activities |
- |
- |
|
Interest rates costs |
(235) |
(109) |
|
Receivables write off from investment
and financing |
- |
- |
|
Value decrease and losses from
placement sales |
- |
- |
|
C. GROSS RESULTS OF ACTIVITIES UNDER
A and B |
|
|
|
Gross profit |
6.030 |
5.737 |
|
Gross losses |
- |
- |
|
D. ADMINSITRATION COSTS |
|
|
|
(1.855) |
(1.583) |
|
|
Services |
(2.892) |
(3.496) |
|
Taxes and contributions not dependent
on results |
- |
- |
|
E. A and B ACTIVITIES’ RESULT – Total |
|
|
|
Profit |
1.283 |
658 |
|
Losses |
- |
- |
|
Other incomes |
19 |
73 |
|
Extraordinary incomes |
- |
- |
|
Other expenditures |
(301) |
(92) |
|
- |
- |
|
|
F. TAXABLE PROFIT – LOSS |
|
|
|
Taxable profit |
1.001 |
639 |
|
Loss |
- |
- |
|
Profit tax |
(102) |
(44) |
|
NET PROFIT |
899 |
595 |
DD “LIDO-OSIGURANJE”
TUZLA
CASH FLOWS REPORT
for period from 1 January to 31
December 2003
(all amounts in ‘000 KM unless otherwise stated)
|
N° |
D E S C R I P T I O N |
2003 |
|
|
Cash flow resulting from business
activities |
|
|
1. |
Net profit |
899 |
|
|
Harmonisation for: |
|
|
2. |
Depreciation/value
of harmonisation of non-material assets
|
- |
|
3. |
Expenditures
(income) from removal of non-material assets |
- |
|
4. |
Depreciation/value
of harmonisation of material assets |
317 |
|
5. |
Expenditures
(income) from removal of material assets |
87 |
|
6. |
Harmonisation from
permanent financial means |
- |
|
7. |
Non-realised expenditures
(income) at foreign currency market exchange (exchange differences) |
- |
|
8.< |