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Consolidated financial statements Sberbank of Russia and its subsidiaries for the year ended 31 December 2012 with independent auditors’ report

Consolidated financial statements Sberbank of Russia and its subsidiaries for the year ended 31 December 2012 with independent auditors’ report

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Published by Ljiljana Tatic
Contents
Independent auditor's report 3
Consolidated statement of financial position 5
Consolidated income statement 6
Consolidated statement of comprehensive income 7
Consolidated statement of changes in equity 8
Consolidated statement of cash flows 9
Contents
Independent auditor's report 3
Consolidated statement of financial position 5
Consolidated income statement 6
Consolidated statement of comprehensive income 7
Consolidated statement of changes in equity 8
Consolidated statement of cash flows 9

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Categories:Types, Business/Law
Published by: Ljiljana Tatic on Jul 29, 2013
Copyright:Attribution Non-commercial

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05/14/2014

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Consolidated financial statements
Sberbank 
 
of 
 
Russia
 
and 
 
its
 
subsidiaries
 
for the year ended
31 December 2012
with independent auditors’ report 
 
Consolidated
 
financial
 
statements
 
 
Sberbank
 
of 
 
Russia
 
and
 
its
 
subsidiaries
 
e
 
2
 
Contents
 
Page
 
Independent auditor's report 3
 
Consolidated statement of financial position 5
 
Consolidated income statement 
 
6
 
Consolidated statement of comprehensive income 7
 
Consolidated statement of changes in equity 8
 
Consolidated statement of cash flows 9
 
Notes to consolidated financial statements
1
 
Introduction .................................................................................................................................................. 10
 
2
 
Operating Environment of the Group .............................................................................................................. 10
 
3
 
Basis of Preparation
and
 
Significant
 
Accounting
 
Policies
.......................................................................... 11
 
4
 
Critical Accounting Estimates and Judgements
in
 
Applying
 
Accounting
 
Policies
......................................... 23
 
5
 
 Adoption of New or Revised Standards and Interpretations ............................................................................ 26
 
6
 
New Accounting Pronouncements.................................................................................................................. 27
 
7
 
Cash and Cash Equivalents ........................................................................................................................... 29
 
8
 
 Trading securities .......................................................................................................................................... 30
 
9
 
Securities Designated at Fair Value through Profit or Loss .............................................................................. 31
 
10
 
Loans and Advances to Customers ................................................................................................................ 33
 
11
 
Securities Pledged under Repurchase Agreements......................................................................................... 43
 
12
 
Investment Securities Available for Sale ........................................................................................................ 44
 
13
 
Investment Securities Held to Maturity ........................................................................................................... 46
 
14
 
Premises and Equipment .............................................................................................................................. 47
 
15
 
Other Assets ................................................................................................................................................. 48
 
16
 
Due to Banks ................................................................................................................................................ 50
 
17
 
Due to Individuals and Corporate Customers ................................................................................................. 51
 
18
 
Debt Securities in Issue ................................................................................................................................. 52
 
19
 
Other Borrowed Funds ................................................................................................................................... 54
 
20
 
Other Liabilities ............................................................................................................................................ 55
 
21
 
Subordinated Debt ....................................................................................................................................... 56
 
22
 
Share Capital and Treasury Shares ................................................................................................................ 57
 
23
 
Interest Income and Expense ......................................................................................................................... 58
 
24
 
Fee and Commission Income and Expense ..................................................................................................... 59
 
25
 
Net Gains Arising from Trading in Foreign Currencies, Operations with Foreign Currency Derivatives and ForeignExchange Translation Gains ........................................................................................................................... 59
 
26
 
Net income/(expenses) of non-core business activities .................................................................................. 60
 
27
 
Operating Expenses ...................................................................................................................................... 60
 
28
 
Income Taxes ................................................................................................................................................ 60
 
29
 
Earnings per Share ........................................................................................................................................ 62
 
30
 
Dividends ..................................................................................................................................................... 63
 
31
 
Segment Analysis ......................................................................................................................................... 63
 
32
 
Financial Risk Management .......................................................................................................................... 70
 
33
 
Contingencies and Commitments .................................................................................................................. 86
 
34
 
Derivative Financial Instruments .................................................................................................................... 90
 
35
 
Fair Value of Financial Instruments ................................................................................................................ 91
 
36
 
Transferred
 
financial
 
assets
 
and
 
assets
 
held
 
or
 
pledged
 
as
 
collateral
................................................. 100
 
37
 
Related Party Transactions .......................................................................................................................... 102
 
38
 
Operations with State-Controlled Entities and Government Bodies ............................................................... 103
 
39
 
Principal Subsidiaries ................................................................................................................................. 105
 
40
 
Capital Adequacy Ratio ............................................................................................................................... 112
 
41
 
Subsequent Events ..................................................................................................................................... 113
 

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