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Ll,pyr11Te pa3XO,Ll,H 3a TaKCH H KOMHCHOHH, CBbp3aHH OCHOBHO c o6cny)l<BaHe Ha pa3nnamaTenHH
CMeTKH H ,Ll,pyrn pa3XO,Ll,H 3a TaKCH ce rrpH3HaBaT c nonyqaBaHeTO Ha CbOTBeTHHTe ycnyr11.
(r) HeTeH Jl.OXOJl. OT TbproBCKH onepauuu
HeTeH ,Ll,OXO,LI, OT nproBCKH orrepau1111 ce CbCTOH OT rreqan6HTe MHHYC 3ary611Te, CBbp3aHH c aKTHBH H
rraCHBH B nproBCKH rropnpeiln, H BKJ1JOl{Ba BCH'IKH peaJIH3HpaHH H HepeaJIH3HpaHH rrpoMeHH B
crrpaBe,Ll,nHBaTa CTOHHOCT, nHXBH, ,Ll,HBH,Ll,eHTH H KypcOBH pa3J1HKH.
(Jl.) <l>HH3HCOBH HHCTpyMeHTH
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EaHr<aTa OTlfttTa cpttHaHcoBttTe a1<THBH 3a npryBaHe tt ttHBeCTHUHOHHttTe ueHHH KI-IH)l{a, Kpe,LJ,HTH tt
B3eMaHH51 Ha ,LJ,aTaTa Ha cennMeHTa. Bcttqr<11 ocTaHanH cpttHaHCOBH aKTHBH 11 cp11HaHCOBH rracttBH ce
OTl{HTaT Ha ,Ll,aTa Ha npryBaHe, KOraTO EaHKaTa CTaHe CTpaHa no ,Ll,OrOBOpttTe Ha qmHaHCOBHTe
HHCTpyMeHTH. OT T03I1 MOMeHT EaHI<aTa OTl{HTa BCH'IKH rrpttXO,Ll,H H pa3XO,Ll,I1, CBbp3aHH c npOM51Ha Ha
crrpaBe,Ll,nHBaTa HM CTOHHOCT.
<DttHaHCOBHTe aKTHBH I1 nacttBH ce OTl{HTaT IlbpBOHaqanHO ITO crrpaBe,LJ,J1HBa CTOHHOCT, J<aTO 3a
cpHHaHCOBHTe HHCTpyMeHTH, KOHTO He ce OTlfHTaT no cnpaBe,LJ,J1HBa CTOHHOCT B rreqan6aTa HJ1H
3ary6aTa, ce BKnJOqBaT pa3XO,Ll,HTe no OCbUJeCTB51BaHe Ha C,Ll,eJ1KaTa.
9
5. 3Ha'IHMH C'leTOBO)J,HH nOJIHTHKH, npOJJ,bJimeHHe
(A) <l>ttHaHCOBH HHCTpyMeHTH, npOJJ,bJimeHHe
(ii) K1iacurjJuKal{uR
<l>HHaHCOBH aKTHBH
<l>irnaHCOBHTe aKTHBH ce KJiacmpm.1,11paT, KaKTO CJie,IJ,Ba:
• Kpe,UHTH n B3eMaHH5l
<l>HHaHCOBH naCHBH
11AJZuam1 EaHK EbJZ2apim" AP
I'oOuUleH rpuHaHcoe oml/em KbM
31OeKeMepu2016 2.
EaHimTa OTlJHTa QlHHaHCOBHTe CH naCHBH no aMOpTH3HpaHa CTOHHOCT H no cnpaBe,IJ,JIHBa CTOHHOCT B
neLJan6aTa H 3ary6aTa.
(iii) OmnucBane
EaHKaTa oTrrttcBa QJHHaHCOB aKTHB, KOraTo ,IJ,oroBopHHTe npaBa K'hM napttLJHHTe noTOUH OT
QJHHaHCOBH5l aKTHB H3TeI<aT, HJIH KOraTo npeXBbpJIH npaBaTa 3a nonyLJaBaHe Ha ,IJ,OroBOpHHTe napHlJHH
noTOll,H OT QJHHaHCOBH5l aKTHB B TpaH3aKll,H5l, B K05ITO ce npeXB'hp115IT BCHlJKH C'hIIJ,eCTBeHH pHCKOBe H
rreLJan611 OT rrpnTe)J(aBaHeTo Ha QJHHaHCOBH5l aKTHB. Bc5IKO yqacTne B npeXB'hpneHH QJHHaHCOBH
aKTHBH, I<OeTo e C'h3,IJ,a,IJ,eHo 111111 3arra3eHo OT EaHI<aTa, ce rrpH3HaBa KaTo OT,IJ,eJieH aKTHB 111111 nacnB.
EaHKaTa OTTIHCBa QlHHaHCOB rracHB, KOraTO HeHHHTe ,IJ,OrOBOpHH 3a,IJ,'hJI)J(eHH5l ca H3Il'hJIHeHH HJIH
OTMeHeHH HJIH H3TeKaT.
EaHKaTa H3B'hpnrna TpaH3aKll,HH, npn KOHTO ce rrpeXB'hp115IT aKTHBH, npH3HaTH B OTlJeTa 3a
QJHHaHCOBOTO C'hCT05IHHe, HO 3alla3Ba BCHlJKH HJIH BCHlJKH C'hIIJ,eCTBeHH pHCKOBe H neqan6H OT
npeXBbpJieHHTe aKTHBH HJIH LfaCT OT T5IX. AKO ca 3ana3eHH qacT HJIH BCHlJKH C'hIIJ,eCTBeHH pHCKOBe H
rreqan6n, TO npexB'hpJieHHTe aKTHBH He ce OTTIHCBaT OT OTLfeTa 3a QJHHaHCOBO C'hCT05IHHe.
CTpexB'hp115IHe Ha aKTHBH cnc 3arra3BaHe Ha LJacT 111111 BCHLJKH C'hIIJ,eCTBeHH pncI<oBe n rreLJan6n ca
HarrpHMep C,IJ,eJIKH C'hC 3aeMaHe Ha ueHHH KHml:<a HJIH c aHra)J(HMeHT 3a o6paTHO H3KyrryBaHe.
KoraTO Ha TpeTa CTpaHa ce npo,UaBaT aKTHBH C'hC cyan c paBHOMepHa o6IIJ,a B'h3Bp'hlll,aeMOCT Bbpxy
rrpeXBbpJieHHTe aKTHBH, C,IJ,eJIKaTa ce OCLfeTOBO,Il,5IBa KaTO o6e3rreLJeHa QJHHaHCOBa TpaH3aKll,H5l,
Il0,IJ,06Ha Ha C,IJ,eJIKa c aHra)J(HMeHT 3a o6paTHO H3KynyBaHe.
CTptt TpaH3aKUHH, rrpn KOHTO EaHKaTa HHTO 3aTia3Ba, HHTO npexBnp115I BCHLIKH C'hIIJ,ecTBeHH pncKOBe n
neLJan6n OT npnTe)J(aBaHeTo Ha e,IJ,HH QJHHaHcoB aKTHB, T5l oTnncBa aKTHBa, aKo He 3ana3Ba KOHTpon
Ha,IJ, Hero. npaBaTa H 3a,IJ,'hmI<eHH5ITa, 3ana3eHH npH rrpeXBbp115IHeTO, ce npH3HaBaT OT,IJ,eJIHO C'hOTBeTHO
KaTO aKTHBH H TiaCHBH. flpH C,IJ,eJIKH, nptt KOHTO Ce 3alla3Ba KOHTpOJI Ha,IJ, aKTHBa, EaHKaTa
npO,Il,bJI)J(aBa ,II.a nptt3HaBa aKTHBa ,Il,O CTeneHTa Ha HeMHOTO yqaCTHe, B 3aBHCHMOCT OT TOBa ,Il,OKOJIKO e
H3JIO:>I<eHa Ha npoMeHH B CTOMHOCTTa Ha npeXBbp11eHH5l aKTHB.
10
5. 3Ha'IHMH ClfeTOBO,lJ,HH nOJIHTHKH, npo,LJ,bJimeHHe
(,LJ,) <l>HHaHCOBH HHCTpyMeHTH, npO,LJ,bJimeHHe
(iii) OmnucBane, npoOoJZJ1Cenue
"Al!UaHtf EaHK EMzapufl" Alf I'oouuwH rjnmaHcoe om'-lem KbM
3 J OeKeMepU 20 J 6 2.
Tip11 onpe,ll,eneH11 c.uenK11 EaHKaTa 3ana:rna 3a,UbJJ)J{eH11eTo c11 .ua o6cny)J{Ba npexBnpneH115l qrnHaHcoB
aKTl1B cpemy 3annaw,aHe. TipeXBbpJJeHl15lT aKT11B ce OTn11CBa 113U51J10, aKO 0Tf0Bap51 Ha Kp11Tep1111Te 3a
OTnHCBaHe.
AKTHBbT 11n11 nac11BbT ce np113Hasa B .uoroBopa 3a o6cny)J{BaHe B 3as11c11MOCT OT To Ba .uan11 TaKcaTa 3a
o6cny)J{BaHe e noBeqe OT .UOCTaThqHa (aKT11B) 11J111 no-MaJJKO OT .UOCTaThqHa (nac11B) 3a 113Bbpll1BaHe
Ha ycnyrarn.
(iv) Ko.Mnencupane
<l>11HaHCOBHTe aKTl1BH H naCHBH ce KOMneHCHpaT 11 CbOTBeTHO HeTHaTa CTOHHOCT ce OTqHTa B OTqeTa
3a qrnHaHCOBO CbCT051HHe, TOraBa H caMo TOraBa KoraTO EaHKaTa HMa 3aKOHHO npaBO .ua KOMneHCHpa
npH3HaT11Te CTOHHOCTH H Bb3HaMep51Ba .ua 113Bbpllm ype)J{)l,aHe Ha aKTHBa 11 nac11Ba Ha HeTHa OCHOBa.
Tip11xo.u11 H pa3XO)l,H ce npe.ucTaB.sIT HeTHO caMO B cnyqa11Te, KOHTO ca no3BOJ1eHH OT cqeTOBO)l,HHTe
CTaH.uapT11, HJ1H OT neqan611 H 3ary611, KOl1TO Bb3HHKBaT OT rpyna OT CXO.UHH TpamaKUHH KaTO Te3H,
KOHTO ca B pe3ynTaT Ha nproBCKHTe onepaUHH Ha 6aHKaTa.
(v) Ou,enKa no a.Mopmu1upana cmoiinocm
AMopTH3HpaHaTa CTOHHOCT Ha cp11HaHCOB aKTHB 11n11 nacHB e cyMaTa, no KO.sITO cp11HaHcOB aKTHB 11n11
nac11B ce oueH.sIBa np11 nnpBoHaqanHo npH3HaBaHe, MHHyc norarneHH.sITa no rnaBHHUa, nmoc 11n11
MHHYC KyMynaTHBHaTa aMOpT113aU115I KaTO ce H3nOJ13Ba ecpeKTHBeH J111XBeH npoueHT 3a pa3nHKaTa
Me)J{.uy nnpBOHaqanHO np113HaTaTa cyMa H cyMaTa Ha na.ue)J{ MHHYC pa3XO)l,11Te 3a o6e3ueHKa.
(vi) llpunu,unu 1a ou,enKa no cnpaBeOJzuBa cmoiinocm
CnpaBe.un11Ba CTOHHOCT e ueHaTa, K051TO 611 611na nonyqeHa np11 npo.ua)J{6aTa Ha aKTHB 11n11 nnaTeHa
np11 npeXBbpJ151HeTO Ha nac11B B 0611qai1Ha c.uenKa Me)J{.uy na3apHH yqacTHHUH KbM )l,aTaTa Ha
oueH.sIBaHe Ha OCHOBHl15l na3ap 3a EaHKaTa 11J1H npH JJHncaTa Ha TaKbB, Ha HaH-H3fO.UHH5l na3ap )l,0
KOHTO EaHKaTa 11Ma .uocnn KbM Ta3H .uaTa. CnpaBe)l,JJHBaTa CTOHHOCT Ha nac11B oTpa3.sIBa p11cKa OT
Hel13nbnHeHHe Ha 3a)l,bJ1)J{eHHeTO.
KoraTo e Bb3MO)KHO, EaHKaTa ouemrna cnpaBe.un11BaTa CTOHHOCT Ha e.u11H HHCTpyMeHT, 113nomBai1K11
6opCOBHTe ueHH Ha aKTl1BHl15l na3ap 3a T03H 11HCTpyMeHT. Tia3apbT ce cq11Ta 3a aKTHBeH, aKO c.uenKHTe
3a T03H aKTHB HJ1H naCHB ce 113BbpillBaT c )l,OCTanqHa qeCTOTa H o6eM, TaKa qe ce oc11ryp.sIBaT
HenpeKbCHaTa ueHOBa HHCpopMaU115l.
11
11AJZuam1 EaHK EM2apu5l" A,a
I'oiJuuteH qntHaHcoe onzr-1em KoM
31 deKeMepu 2016 2.
5. 3HaquMH cqeTOBO)J,HH nOJIHTHKH, npO)J,bmKeHHe
(JI,) <l>uHaHCOBH HHCTpyMeHTH, npO)J,bJI~eHtte
(vi) llpunu,unu 3a ou,en«a 110 cnpaBeiJnuBa cmoiinocm, npoiJ11nJ1Cenue
AKo H51Ma 6opcoBa ueHa Ha aKnrneH na3ap, EaHKaTa 113llOJ13Ba TexH11K11 3a oueH51BaHe, (KaTO
Jll1CKOHT11paHl1 11apwrn11 nOTOU11 11 cpaBHeH11e CbC CXOJJ,H11 11HCTpyMeHT11) KaTo MaKCl1MaJ1HO 113llOJ13Ba
llOJJ,XOJJ,5!Ill,11 Ha6moJJ,aeMl1 BXOJJ,5!Ill,11 .1.laHHl1 11 CBe)KJJ,a JJ,O MHH11MYM 113llOJ13BaHeTO Ha
HeHa6moL1,aeM11Te. ¥fa6paHaTa TeXH11Ka Ha oueH5!BaHe o6xBarua BCWIK11 cpaKTOpH, KOl1TO lla3apHI1Te
yqacTH11u11 611xa B3en11 B npeJJ,Bl1Jl np11 ueHoo6pa3yBaHeTo Ha cJJ,enKaTa.
Hatt-JJ,06pOTO JJ,OKa3aTeJ1CTBO 3a c11paBeJJ,Jil1Ba CTOHHOCT Ha cp11HaHCOB HHCTpyMeHT, I1p11
llbpBOHalfanHO 11p113HaBaHe, 0611qai1HO e ueHaTa Ha CJJ,eJ1KaTa, T.e c11paBeJJ,J1HBaTa CTOHHOCT Ha
npexBbpneHoTo 11n11 nonylfeHo Bb3Harpa)KJJ,eH11e. AKo EaHKarn 011peJJ,en11, qe c11paBeJJ,n11BaTa
CTOHHOCT 11p11 llbpBOHalfMHO np113HaBaHe ce pa3J1111faBa OT ueHaTa Ha C)J,enKaTa 11 H5!Ma JJ,OKa3aTenCTBO
3a c11paBeJJ,Jil1BaTa CTOMHOCT qpe3 6opcoBa ueHa Ha CXOJJ,eH aKT11B HJ111 llaCHB, HHTO T5! ce 6a311pa Ha
TeXHHKa Ha oueH51BaHe, K05!TO 113IlOJI3Ba JJ,aHH11 OT Ha6mo)J,aeMl1 na3ap11, TOraBa cp11HaHCOBH5!T
11HCTpyMeHT nbpBOHalfanHO ce ouemma 110 c11paBeJJ,Jil1Ba CTOMHOCT, KOp11rnpaHa JJ,a pa3cpo1rn
pa3Jil1KaTa Me)KJ],y c11paBe)J,Jll1Ba CTOMHOCT npH nbpBOHalfanHO 11p113HaBaHe 11 ueHaTa Ha C}lenKaTa. B
11ocneL1,cTB11e Ta3tt pa3n11Ka ce np113HaBa B neqan611 11 3ary611 pa3cpolfeHo Ha noJJ,XOJl5!IUa 6a3a 3a
)Kl1BOTa Ha 11HCTpyMeHTa, HO He IJO-KbCHO OT MOMeHTa, KOraTO oueHKaTa MO)Ke 113U5!J10 JJ,a ce
llOJJ,Kpelltt OT Ha6moJJ,aeMl1 lla3apHI1 JJ,aHHl1 11J111 CJJ,enKaTa e llp11KJ1I01feHa.
CnpaBe)J,JlHBaTa CTOHHOCT Ha JJ,ell0311T Ha B11)KJJ,aHe e He no-ManKa OT cyMaTa, JlbJI)Kl1Ma np11
IlOHCKBaHe, JJ,I1CKOHT11paHa OT llbpBOHalfanHaTa JJ,aTa, Ha K05!TO )J,eIJ0311Ta MmKe JJ,a CTaHe 11311CKyeM.
EaHKaTa 11pI13HaBa TpaHccpep11 Me)KJlY Hl1BaTa Ha i1epapXI15ITa Ha c11paBeJJ,J1l1Bl1Te CTOHHOCTl1 KbM Kpa51
Ha OT1feTHl15! 11ep110JJ,, npe3 KOHTO e Bb3Hl1KHaJ1a npOM5!HaTa.
(vii) 06e1u,en«a na a«muBu
KbM BC5!Ka JJ,aTa Ha H3roTB5!He Ha OTlfeTa 3a cp11HaHCOB0To CbCT05!H11e ce 113Bbprnsa 11perneJl Ha
cpHHaHCOBHTe aKTHBl1, KOHTO He ce OT1fl1TaT 110 cnpaBeJJ,J111Ba CTOMHOCT B 11eqan6aTa HJlH 3ary6aTa 3a
HaJ1HlfHe Ha HH,ll,l1Kau11tt 3a 06e3ueHKa. c:f>11HaHCOBHTe aKTl1BH ca o6e3ueHeHH, KoraTO o6eKT11BHO
,ll,OKa3aTeJ1CTBO JJ,eMOHCTp11pa, qe e Bb3Hl1KHaJ1a Cb6HT11e, KOeTO BO)J,H JJ,O 3ary6a cneJJ, llbpBOHalfaJ1HOTO
11p113HaBaHe I1 qe Cb611Tl1eTO, HMa 3HalfeH11e 3a 6bJJ,eIU11Te rrap111!HH noTOl.1,11 Ha aKTHBa, KOHTO MoraT )],a
6bJJ,aT l13MepeHH HaJJ,e)KJJ,HO.
06eKT11BHl1 JJ,OKa3aTeJ1CTBa 3a o6e31J,eHKa Ha cpttHaHCOBl1 aKTHB11 ca KaKTO CJieJJ,Ba:
• • • • •
BnornaBaHe Ha cp11HaHCOBOTO CbCT05!Hl1e Ha KpeJJ,11TOllOJIY1faTeJ151
He113llbJIHeHHe I1J111 HapyrneH11e Ha ycnoBH51Ta 110 JJ,OrOBOpa
MepKH 110 rrpecTpyKTyp11paHe, np11 ycnOBl151, KOl1TO EaHKaTa He 611 np11ena HHalfe
HH,ll,11Kall,Hl1, qe KpeJJ,11TOIJOJ1YlfaTeJI5!T e B rrpouec no HeCbCT05!TeJ1HOCT
1131fe3BaHeTO Ha aKTl1BeH na3ap 3a ueHHa KHl1ra 11J111
Jlpyra ny6nttlfHO JJ,OCTbnHa 11m}wpMaUl15! OTHaC5!Ill,O ce JJ,O rpy11a aKT11BI1 KaTo HeraTl1BHa 11pOM51Ha
BbB Bb3MQ)KHOCTTa 3a noraC5!BaHe Ha KpeJJ,l1TOnonylfaTen11Te HJ111 11KOHOMl11feCKl1 ycnoBirn, KOHTO
ca B 11p5!Ka Bpb3Ka c 11pocpoqem1Te B EaHKaTa aKTl1BH.
12
5. 3Ha'1HMH C'leTOBO)J,HH nOJIHTHKH, npOLl,bJILKeHHe
(LJ,) <l>HHaHCOBH HHCTpyMeHTH, npOLl,bJILKeHHe
(vii) 06e3l(en«a na a«mueu, npoOv!lmenue
"AJ1uaHtJ EaHK EM2apuR 11 Alf I'oouuteH rjJuHaHcoe oml/em KbM
3} OeKeMepu 20} 6 2.
BaHKarn np1rnara npttHu11na Ha HHJJ,11B11JJ,ya.rrna 11 KoneKTl1BHa oueHKa Ha pttcKoB11Te 1<peJJ,11THH
eKCn0311Ul111 B 3aBHCHMOCT OT HaJ1111rneTO HJ111 OTCbCTBl1eTo Ha o6eKT11BH11 11H)J,11KaTopH 3a o6e3ueHI<a
11 OTq11TaHKl1 np11eTl15I npar 3a 11H)J,11Bl1JJ,yanHa 3Haq11MOCT.
3ary6ttTe OT o6e3ueHKa np11 aI<T11Bl1, OTqeTeHH no aMopT11311paHa CTOHHOCT, ce 113MepBaT KaTO
pa3llHI<aTa Me)K)J,y 6anaHCOBaTa CTOHHOCT Ha cp11HaHCOBl15I aI<T11B 11 ceraumaTa CTOHHOCT Ha
np116n11311TeJlHO M3q11cneHH 6b)J,ell(11 napHqH11 nOTOU11, )J,11CKOHTHpaH11 no DbpBOHaqanHH5I ecpeKTHBeH
Jl11XBeH npoueHT Ha aKTHBa. 3ary611Te ce np113HaBaT B neqan611 H 3ary611 11 ce OTpa35IBaT B I<OpeKT11BHa
CMeTKa cpemy Kpe)J,11TH 11 B3eMaHH5I. 3a 06e3neqeH11 aI<THBH, np11 oueHI<aTa Ha Heo6XO)J,HMOCTTa OT
o6e3UeHKa ce B3eMa npe)J,BH)J, )J,l1CKOHT11paHaTa TeI<yma HeTHa peanH311pyeMa CTOHHOCT Ha
o6e3neqeHHeTo. KoraTo nocneJJ,Bamo cb6HTHe cTaBa npttqHHa 3a HaMan5IBaHeTo Ha 3ary6aTa OT
06e3ueH1<a, HaManeH11eTo B 3ary6aTa OT 06e3uem<a ce CTOpHttpa B neqan611 11 3ary611.
3ary6HTC OT o6e3UeHKa np11 11HBeCT11U110HHH ueHHl1 KHH)J(a Ha pa3DOJlO)J(eH11e 3a npOJJ,a)K6a ce
np113HaBaT, I<aTO aKyMynttpaHaTa 3ary6a, npH3HaTa )J,11peKTHO B co6CTBeHH5I Kall11TaJl, ce npeXBbpll5I B
neqan6tt 11 3ary611. AKyMyn11paHaTa 3ary6a, npexBbpneHa OT Kan11Tana H npH3HaTa B neqan6H 11
3ary611, e pa3nttI<aTa Me)KJJ,y ueHaTa Ha np11JJ,06ttBaHe, HeTHa OT Bc11qK11 norac~rnaHH5I no n11xBH 11
aMOpT113aU1111, ll HaCT05Ill(aTa cnpaBe)J,Jl11Ba CTOHHOCT MHHYC BCHq1<11 3ary611 OT o6e3UeHKa, np113HaTH
npeJJ,11 TOBa B neqan611 H 3ary6tt.
AKO B CJle)J,Ball( nep110)J, cnpaBe)J,Jll1BaTa CTOHHOCT Ha 06e3ueHeHa )J,bJlI'OBa ueHHa KH11ra Ha
pa3DOJlO)KeH11e 3a np0)J,a)K6a ce yBeJ111411 ll yBem1qeH11eTO MO)Ke o6eKTHBHO )J,a ce CBbp)Ke CbC
cb611T11e, Bb3H11KHano cneJJ, KaTo 3ary6aTa OT o6e3UeHKa e 611na np113HaTa B neqan611 H 3ary611,
3ary6arn OT o6e3UeHKa ce cTopHttpa, I<aTo cyMarn Ha cTopHOTo ce np113HaBa B neqan611 H 3ary611.
Bc5IKO nocneJJ,Bamo Bb3CTaHOB5IBaHe, o6aqe, B cnpaBeJJ,n11BaTa CTOHHOCT Ha 06e3ueHeHa KanttTanoBa
ueHHa KH11ra Ha pa3nono)KeH11e 3a npoJJ,a)K6a ce np113HaBa JJ,11peKTHO B Kan11Tana.
BaHI<aTa 0Tn11cBa 3aeM 113U5IJlO ttnH qacTHqHo 11 CBbp3aHaTa c Hero 06e3ueHKa, I<OraTo ce ycTaHOB11, qe
H5IMa pean11cT11qHa nepcneI<T11Ba 3a Bb3CTaHOB5IBaHeTO My.
(e) IlapH'lHH cpeLl,CTBa H napH'lHH eKBHBaJieHTH
TiapHqHHTe cpe)J,CTBa 11 nap11qH11Te eKBHBaneHT11 BI<moqBaT nap11 B 6poi1, CB060)J,H11 nap114HH
cpeJJ,CTBa no cMeTK11 B ueHTpanHaTa 6aHKa H JJ,eno311T11 B 6aHI<11 c op11111HaneH naJJ,e)K JJ,O Tp11 Meceua
KbM )J,aTaTa Ha 3aI<ynyBaHeTo HM, K011TO ca o6eKT Ha He3Haq11TeneH p11CK OT npOM5IHa B T5IXHaTa
cnpaBe)J,JlHBa CTOHHOCT 11 ce H3nOJ13BaT OT BaHKaTa B ynpaBneHtteTO Ha HeHHHTe KpaTKOCp04HH
3a)J,bJl)KeH115I.
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nOMbp)Ka 11 rn ynpaBJ15IBa npe3 nep110JJ,a Ha noJJ,JJ,bp)KaHe cbrnacHo 11311cKBaH115ITa Ha HapeJJ,6a 21 Ha
DbllrapCI<a HapOJJ,Ha 6aHI<a. Tio BpeMe Ha nepHO)J,a Ha DO)J,)J,bp)KaHe 6aHI<aTa MO)J<e )J,a DOJ13Ba 6e3
orpaH11qe-H11e 3aJJ,bJl)K11TeJlHl1Te CH MHHHMaJlHH pe3epBH.
13
5. 3ttaqHMH cqeTOBO)J,HH nOJJHTHKH, npO)J,bJ1'1\'.eHHe
(m) <l>HHaHCOBH aKTHBH H naCHBH, )J,bpmaHH 3a TbpryBaHe
"A11uarn1 EaHK Ebllzapufl" A,a I'oOUUteH cjJUHQHC06 Oml/em Kb.M
31 oeKe.MGpu 2016 2.
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ce npH3HaBa <J:>11HaHCOB Jll13J1Hf 11 ce 0TlJl1Ta B3eMaHe Ha CTOHHOCT HeTHaTa J1HBeCTJ1Ul151 HanpaBeHa OT
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14
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3 I oeKe.Mepu 20 I 6 2.
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Kpe,II,HTH H aBaHc11 Ha 6aHKH ce KnacmpmmpaT KaTo Kpen11TH H B3eMaHH.5I.
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HHBeCTHUHOHHH ueHHH KHH)Ka, KOHTO He ce OTqHTaT no cnpaBe,II,nHBa CTOHHOCT B neqan6aTa HnH
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rnaBHHUMTe; npo,II,a)J(6H 11n11 peKnacm}mKaUHH, KOI1TO ca B pe3ynTaT Ha H3BbHpe,II,Hl1, Henpe,UBI1,II,HMH
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15
5. 3Ha'IHMH CLfeTOBO)J:HH nOJJHTHKH, npO)J:bJJmeHHe
(u) lIHBeCTHUHOHHH ueHHH KHHma, np0.1l.bJJmeuue
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"AJ1uam1 EaHK EMzapim" AJJ. I'oOuuteH rjntHaHcoe oniiwm KbM
31 OeKeMepu 2016 2.
l1HBecn1UHHTe Ha pa3nono)Kem1e 3a npo.1l,a)K6a ca He.ll.ep1-manrnHH aKTHBH, KOHTO He ca
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.ll.bp)KaBHH ueHHH KHH)l<a H aKUHH.
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pa3nono)KeHtte 3a npo.1l,a)K6a ce OT'IHTaT no cnpaBe.ll.nttBa CTOHHOCT cne.ll. nnpBoHalfanHoTo CH
npH3HaBaHe.
ITpHX0.11.HTe OT nttxBH ce nptt3HaBaT KaTo ce tt3non3Ba MeTO.ll.a Ha ecpeKTHBeH nttxBeH npoueHT.
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OT'IeTa 3a .1l,OX0.1l,HTe.
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KOraTO KyMynaTHBHHTe npHX0.11.H H pa3X0.1l,H, pa3nH'IHH OT o6e3IJ,eHKa, npH3HaTH B KanHTana ce
npH3HaBaT B OT'IeTa 3a .1l,OX0.1l,HTe.
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npo.1l,a)K6a B Kpe.1l,HTH H aBaHCH, aKO no npHHIJ,Hn OTroBOp5I Ha .1l,ecpHHHUH5ITa Ha Kpe.1l,HT H aKO 6aHKaTa
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CbCT05IHYie no T5IXHaTa CTOHHOCT Ha nptt.1l,06HBaHe, HaManeHa c HaTpynaHaTa aMopn13aUH5I H 3ary6tt
OT o6e3IJ,eHI<a.
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aMOpTH3ttpaHe Ha CTOHHOCITa Ha .1l,'hnroTpaHHHTe aKTHBH B np0.1l,bn)KeHHe Ha OlfaKBaHH5I cpoK Ha
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AKTHBH
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HM OT pa3X0.1l,H 3a npH.1l,06HBaHe Ha .ll.'hnroTpaHHH MaTepttanHH aKTHBH B CbOTBeTHaTa KaTeropH5I
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16
5. 3Ha'IHMH ClJeTOBO,LJ.HH nOJIHTHKH, npO.LJ.bJI$KeHHe
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31 oeKeMepu 2016 z.
HeMaTepttaJIHH aKTHBH, np11no6ttTH OT Eam<aTa, ce oTqHTaT no ueHa Ha np11no6ttBaHe, HaManeHa ce
HaTpynaHaTa aMOpTH3aUI151 H CbC 3ary611Te OT o6e3UeHKa.
Pa3XO)J,HTe no BbTpeurno reHep11paHH HeMaTepttaJIHH aKTHBH ce nptt3HaBaT 1<aTo a1<THB 1<oraTo
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HKOH0Mw-1ec1<a noma H CTOMHocrra MY MO)l(e na 6nne Ha)J,e)l()J,HO onpeneneHa.
ITocnenBall!H pa3XO)J,H ce 1<am1TaJIH3HpaT caMo KOraTo yBemr'-!aBaT 6nnemaTa HKOHOMttqec1<a noma OT
cneumtn1qHH5I aKTHB, 3a KOMTO ce OTHaC5IT. BrnqJ<H OCTaHaJIH pa3XO)J,H ce npH3HaBaT KaTO pa3X0.1l, B
MOMeHTa Ha T5IXHOTO Bb3HHKBaHe.
AMopTtt3aUHJITa ce 11.3q11.cJIJIBa Ha 6a3a JIHHettHHJI MeTon 3a nepttona Ha oqa1<Bamrn cpoK Ha nomBaHe.
ITo-nony ca npencrnBeHH mnomBaHHTe ron11rnHH aMopTH3aUHOHHH HOpMtt:
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Coqnyep H n11.ueH3H
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ce npepa3rJie)J()laT KbM BCJII<a oTqeTHa narn H ce 1<op11.rnpaT, a1<0 e nonxonJimo.
(M) 06e3ueHKa He-cpuHaHCOBH aKTHBH
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)lam c uen na ce onpenentt nantt HMa HH)J,tt1<au1rn 3a 06e3uem<a. B cnyqai1, qe cnmecTByBaT TaKHBa
HH)J,HKaUHH, ce npaBH rrpH6JIH3HTeJIHa oueHKa Ha Bb3CTaHOBHMaTa CTOHHOCT Ha aKTHBa.
3a uenTa Ha TeCTa 3a 06e3ueH1<a, aKTHBH, KOH.TO He MoraT na 6b)J,aT TeCTBaHH HH)J,HBHJlYaJIHO, ce
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BpeMeTO H pHCKa cneuttqm'-leH 3a aKTHBa HJIH 3a Offlfl.
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npeBHillaBa HeroBaTa Bb3CTaHOBHMa CTOMHOCT.
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17
5. 3Ha'IMMM C'leTOBO,lJ,HM flOJIMTMKM, npO,Ll,bJimeuue
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11AJ1uam1 EaHK EMzapuR" AJ{ I'oiJuzueH qJuHaHcoe om'-lem lCbM
31 deKeMepu 2016 2.
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cpHHaHCOBHTe 0Tqen1 Ha EaHKarn.
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18
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19
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20
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21
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22
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31 deKeMepu 2016 2.
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- I'oduumume nodo6peHUR KbM tfUKbJ/a MC<l>O 2014-2016 usdadeHu Ha 8 deKeMepu 2016
23
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ToouUteH cjJuHaHcoe onJttem KbM
3 I oeKeMepu 20 I 6 2.
6. Onosecnrnatte Ha noJIMTMKaTa no ynpaBJiettue Ha <lmHaHCOBMH pucK
(a) BbBe,neHue u o6m nperne.u
EaHKaTa e H3J10)KeHa Ha CJJe.II,HHTe BH.Il,OBe pHCK 11pH 011epaUHHTe CH c qmHaHCOBH HHCTpyMeHTH:
• Kpe.II,HTeH pHCK
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pHcKose, 3a uenHTe, 11onHTHKHTe 11 11pouec11Te, KOHTO EaHKaTa cne.nsa 3a H3MepsaHe H y11pasneHHe Ha
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ca oTrosopHH 3a H3fOTB51HeTo H Ha6mo.neHHeTo Ha rronHTHKHTe 3a yrrpasneHHe Ha pHcKa Ha EaHKaTa B
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KaKTO H .na Cb6mo.naBaT Cl1a3BaHeTO Ha Te3H J1HMHTH. ITOJJHTHKHTe H CHCTeMHTe 3a y11pasneHHe Ha
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cnyl.faHTe, B KOHTO Hrpae p01151Ta Ha 11ocpe.II,HHK OT HMeTO Ha KJ1HeHTH HJ1H .npyrn opraHH3aUHH H B
KaqecTBOTO CH Ha rapaHT, "AnHaHu EaHK Eb11rap1151" A,D, e H3J10)KeHa Ha Kpe.n11TeH pHcK.
KOHUeHTpaUH51 Ha Kpe.II,HTeH pHCK Bb3HHKBa OCHOBHO B 3aBHCHMOCT OT CeKTOpa Ha .netiHOCT H BH.II,a Ha
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24
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3 I oeKeMepu 20 I 6 2.
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(6) Kpe)lHTeH pHcK, npo)lbJimeHHe
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JibnnJlHHTeJTHHTe n11peKTOp11 Ha 6aHKarn, YnpaBJleHHe ,,Ono6peHHe Ha Kpen11T11", YnpaBJleHHe
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pa3rne)l()J,aHe 11 ono6peH11e OT KOMneTeHTHI15I opraH Ha 6aHKarn.
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Kpen11:rononyqaTeJl5I 3a 1<opnopaTl1BHl1 KJ111eHTI1 11 cp11311'IeCKH Jll1IJ,a. IloBe)J,eH'IeCKI15IT CKOp11Hf
ce H3fOTB5I 3a BC5IKO cp113H'IeCKO H IOp11)J,H'IeCKO JIHIJ,e, 3a I<OeTO e HMH'IHa Kpe)J,HTHa I1CTOpH5I 3a
noHe :rp11 Meceua OT naTaTa Ha I13fOTB5IHe Ha pei1T11Hra.
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noBe)J,eH'IeCKl1 CKOp11Hr. CpaBH5IBaT ce nOCTl1rHaTMTe Hl1Ba Ha HOpMH Ha npocpoq11e c
nporno311paH11Te (rpaH11u,11Te Ha petiT11Hr HHTepBanMTe). Bc5I1<a npoMJIHa B cTpy1<Typarn Ha
MO)J,eJla, K05ITO BO)J,H )J,0 npOM5IHa Ha 11H)J,11Bl1)J,YMHI1Te peHTHHfOB11 oueHKH Ha
Kpen11:ro11c1<aTen11Te ce ono6p5IBa OT YC Ha EaHKaTa.
• EaHI<aTa MMnJleMeHT11pa cneu11an11311paHa PD (Product Delivery System) c11cTeMa, K05ITO
o6xsama ue11115IT pa6oTeH npouec B 6113Hec Jll1Hl15I EaHKHpaHe Ha npe6Ho o:r nonasaHeTo Ha
11cKaHeTo 3a Kpen11Ta, pa3rne)J()J,aHe Ha HCKaHeTo, B3eMaHe Ha peweHHe, nonn11csaHe Ha norosopa
3a Kpen11T no ycsoJIBaHe Ha 1<pen11rn. CttcTeMaTa e npenHa3Ha'IeHa na 11Ma o:rneJlHl1 Mony1111 3a
BCeKl1 nponyKT (11n0Te'IHl1 1<pe)J,l1TH, no:rpe611TeJICKl1 Kpe)J,11Tl1, Kpe)J,11THl1 KapTH 11 T.H.), KaTO 3a
BCeKH MO)J,YJl 11Ma OT)J,eJlHa CHCTeMa OT nOKa3aTeJll1. CHCTeMaTa 113'IHCJ151Ba peHTHHr 3a oueHI<a Ha
Kpe)J,11TH1151 p11c1<.
25
11AJZuam1 EaHK EMzapufl" Alf
I'oouuteH rftuHaHcoe om'-tem KbM
31 OeKeMepu 2016 z.
6. OnoBecnrnaHe Ha noJIMTMKaTa no ynpaBJieHMe Ha q:rnHaHCOBMSI pHcK, npo,l1,bJimeHMe
(6) Kpe,l1,MTeH pHCK, npo,l1,bJimeHMe
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• YnpamITenmui:T C'hBeT Ha 6amcaTa yTB'hp)l(,IJ,aBa B HaqanoTo Ha BC5IKa KaJieHnapHa romrna H
npepa3rJie)l(,I(a KOHUeHTpaUH5ITa Ha eKCCT03HUHH no Kpe,Il,HTHH nporpaMH, OTpacJIH, ceKTOpH,
BH,I(OBe KJIHeHTH, pa3Mep Ha Kpe,Il,HTHTe, MaTypHTeT H np., KaKTO H eMHTeHTH, Kpe,I(HTeH pei1THHr,
JIHKBH,I(HOCT H ,I(bp)l(aBa (3a HHBeCTHUHOHHH ueHHH KHHrn).
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OTrOBap5IT 3a yIIpaBJieHHeTO Ha Kpe,I(HTHH5I pHCK Ha I>aHKaTa, IIO OTHOIIIeHHe Ha IIpernena,
oueHKaTa H KJiacmpHKaUH5ITa Ha pHCKOBHTe eKCII03HUHH Ha I>aHKaTa B 3aBHCHMOCT OT ,I(OIIYCHaT
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ueHTpOBeTe/<l>HHaHCOBHTe ueHTpOBe c OIIpeneneHHTe HM Kpe,I(HTHH JIHMHTH, 3a CIIa3BaHe Ha
CTpaBHJiaTa H IIpOUe,IJ,ypHTe 3a Kpe,ll,HTHaTa ,ll,eHHOCT Ha l>aHI<aTa. CTepHO)l,HqHH ,ll,OI<Jia)l,H OTHOCHO
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l13n'hJIHHTeJIHHTe ,ll,HpeKTOpH Ha I>aHI<aTa. I>aHI<aTa OC'hlll,eCTB5IBa TeI<ym MOHHTOpHHr, B TOBa
q11cno aHaJIH3 Ha cpHHaHCOBOTO C'hCT05IHHe Ha )l,JI'h)l(HHKa B 3aBHCHMOCT OT pa3Mepa Ha o6maTa
I<pe,ll,HTHa eKCCT03HUH5I Ha Kpe,ll,HTOIIOJiyqaTeJI5I H CBbp3aHHTe JIHUa, I<aKTO CJie)l,Ba: MHHHMYM
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XHJI.JIB. H H3BbHpeneH MOHHTOpHHr IIpH IIpOM5IHa B pHCI<a.
• I>aHI<aTa Ha6monaBa CTOHHOCTTa Ha npHeTHTe o6e3IJeqeHH5I He,ll,BH)l(HMH HMOTH IIepHO,ll,HqHo
3a nproBCKH He,ll,BH)l(HMH HMOTH HaH - MaJIKO Be)l,H'h)l( fO,ll,HIIIHO, a 3a )l(J1JIHI11,Ha He,ll,BH)l(MMa
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o6e3UeHemI Kpe,ll,HTH ce IIpeoueH5IBaT MHHHMYM BC,I(H'h)K fO,ll,HIIIHO. 06e3IJeqeHHeTO ce
IIpeoueH5IBa OT He3aBHCHM oueHHTeJI, KaTO ce OIIpeneirn HeTHa peaJIH3HpyeMa CTOHHOCT. 3a
3aeMH, IIpeBHIIIaBalll,H 3 MHJIHOHa eBpO HJIH 5 % OT co6crneHH5I I<aIIHTaJI Ha I>aHI<aTa, OUCHI<aTa
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• Kpe,ll,HTHH5IT KOMHTeT Ha I>aHI<aTa KJiaCHcpHUHpa pHCKOBHTe eI<CII03HUHH, C'h06pa3HO CTeneHTa Ha
I<pe,ll,HTeH pHCK B CJie,ll,HHTe KJiaCHcpHKaUHOHHH rpyIIH, B C'hOTBeTCTBHe c IIpHeTaTa "CToJIHTHKa 3a
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e)l,HOBpeMeHHO CJie,I(HHTe ycJIOBH5I: rnaBHMUaTa H JIHXBHTe ce H3IIJialll,aT TeKymo B C'hOTBeTCTBHe c
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HeH3II'hJIHeHHe.
26
11AllltaHtf EaHT< EMzapuR 11 AJ(
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6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHHe Ha <l>ttHaHCOBHSI pHcK, npo,ll,bJI'.IKeHHe
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H3nbJ1HeHff cne.umne .UBe ycnOBH5I HJlH no He e.n:Ho OT T5IX:
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.ua ce npe.unp11e1v1aT .uei1CTBH5I OT cTpaHa Ha Eam<aTa, KaTo HanpttMep no pean11311paHe Ha
06e3rreqeH11e, He3aBHCHMO OT pa3Mepa Ha .uorrycHaToTo npocpoq11e 11 .UHHTe npocpoq1i:e;
6) .UJlb)KHHKbT e B rrpocpoq11e rroBeqe OT 90 .UHM no Cblll,ecTBeHa qacT OT Kpe,Ul1THOTO CH 3a.LlbJl)KeH11e
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ycTaHOBeHa o6e3U,eHKa B CbOTBeTCTBHe c I1p11JlO)KHMaTa cqeTOBO.UHa paMKa, BHHarH ce cqHTaT KaTO
Heo6cny)KBaHH e1<crro311u.11H. Heo6cny)KBaHHTe e1<crro3HU.HH ce 1<1mcttcl>ttu.11paHHTe KaTo
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.uaHHHTe 3a <1>11HaHCOBOTO CbCT05IHHe Ha )J,Jlb)KHHU,HTe He .uasaT OCHOBaH11e 3a CbMHeH11e, qe TOH me
H3I1JlaTH H31J,5IJ10 3a.D:bJl)KeHH5ITa CH.
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KOHTO ca HaJ111U,e HeCblll,eCTBeHH HapyweHH5I B T5IXHOTO o6cny)KBaHe HJlH CbllleCTByBa Bb3M0)KH0CT 3a
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ca HaJlHU,e 3HaqHMH HapyweHH5I B T5IXHOTO o6cny)KBaHe, HJlH HMa .uaHHH, qe <1>11HaHCOBOTO CbCT05IHHe
Ha )J,Jlb)KHHKa He e CTa6HJ1HO, TeKylll,HTe 11 oqaKBaHHTe MY IIOCThIIJleHH5I He ca .UOCTanqHH 3a
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"3ary6a" eKCII03111J,HH ca pHCKOBHTe eKCII03111J,HH, npH KOHTO nopa.n:H BJlOlllaBaHe Ha cpHHaHCOBOTO
CbCT05IHHe Ha .UJlb)l<HttKa ce oqa1<Ba 3a,UbJl)KeH115ITa MY .ua cTaHaT Hecn611paeM11, He3aBHCHMO qe HMaT
qacTJiqHa Bb3CTaHOBHTenHa CTOHHOCT, K05ITO MO)Ke .ua ce pean11311pa B 6n.ueme.
EaHKaTa OU,eH5IBa 11 1<nacm}mu.11pa HH)J,HBH.UYaJlHO BCHq1<11 HH.UHBH.UYaJlHO 3HaqJIMH pHCKOBH
eKCII03HU,HH. AKO .UJlb)KHHK HMa IIOBeqe OT cm-ra CKCII03HU,H5I, HaH-BHCOKH5IT pHCKOB Knac ce
npHCb)K.Ua Ha BCHq1<11 HeroBH eKCII03HU,HH.
27
"AmtaHlf EaHK EMzapuR" AJ{ I'oihtUleH rjJUHQHC06 onzr.1em KbM
31 OeKeMBpU 2016 2.
6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHtte Ha <j>ttHaHCOBHSI pttcK, npo,LJ,bJimeHHe
(6) Kpe,LJ,HTeH pttcK, npo,LJ,bJimeHHe
AHaJIH3 Ha Kpe,LJ,HTHHSI pttcK
Ta6mn.1,aTa no-,ll,oJly npe,ll,cTaB5I 11HcpopMau1rn 3a MaKCHMMHaTa H3JlO)l(eHOCT Ha Kpe.UHTeH p11cK.
lfaJiomeuoCT Ha Kpe,LJ,HTeH pHCK
B XUJZROu JZeea flpuJZ. 2016 2015
Ilap11qH11 cpe,11,CTBa H napHqHH eKBHBaJleHTH (6e3 napH B Kaea) 16 646,662 566,670
cPHHaHCOBH aKTHBH, ,ll,bp)l(aHH 3a ThpryBaHe 17 35,603 29,853
Kpe,11,ttTH 11 aBaHCH Ha 6aHKH 18 32,122 12,609
HHBeCTHUHOHHH ueHHH KHH)l(a (6e3 KanttTaJlOBH HHCTpyMeHTH) 19 598,148 465,599
Kpe,ll,HTH 11 aBaHcH Ha ,11,pyrn KJIHeHTH 20 1,084,407 1,176,991
06lll,O 6aJiaHCOBa CTOHHOCT Ha Kpe)J,HTeH pHCK 2,396,942 2,251,722
3a,LJ,6aJiaHCOBH aHramHMeHTH
HeycBoeHH OBbp,11,pacpTH 11 Kpe,ll,HTHH JlHHHH 31 105,007 123,481
fapaHUHH 31 44,740 58,925
AKpe,ll,HTHBH 31 1,818 2,403
06w,o 3a,ll,6anaHCOBa CTOHHOCT 151,565 184,809
06lll,O H3JiomeHOCT Ha Kpe.l1,HTeH pHCK 2,548,507 2,436,531
*BH)l( IlpHJIO)l(eHtte 37
2014 Pe101ac. *
422,170 23,213
3,825 381,318
1,197 ,068
2,027,594
113,851 78,417
3,196
195,464
2,223,058
28
11AJZuaHtf EaHK Ebllzapufl 11 AP I'oouuteH pUHQHCOG oml/em K'bM
31OeKeMepu2016 2.
6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHue Ha <f>uHaHCOBHSI pucK:, npo)lbJDKeHue
(6) Kpe)lHTeH pttcK, npO)lbJimeHue
AHaJIH3 Ha Kpe)lHTHHSI pttcK, npO)lbJimeHue
AHaJUI3bT Ha KpCJU1THTe H aBaHCHTe Ha KnHCHTH, 6aHKH H npyrn cpHHaHCOBH HHCTHTYUHH H HHBCCTHIJ,HOHHHTC
u,eHHH KHmI<a, Knac11cpHu,11paHH cnopen pHcKa e npencTaBeH no-nony: 6 XUJlflOU JZeea Kpe)lHTH H lfHBeCTHUHOHHH 3a)l6aJiaHCOBH
aBaHCH Ha 6aHKH ueHHH KHHma (6e3 aHramuMeHTH
H )lpyru KanHTaJIOBH
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KJIHeHTH HHCTHTYUHH
2016 2015 2016 2015 2016 2015 2016 2015 PenoBHH 1,036,139 1,115,491 230,634 185,490 598,148 465,599 46,520 60,315 ITon Ha6moneHHe 6,169 7,306 Heo6cny:)J<BaHH 29,708 28,664 29 220
3ary6a 146,539 148,186 9 793
06mo 1,218,555 1,299,647 230,634 185,490 598,148 465,599 46,558 61,328
3ary6H OT 06e3u,eHKa (134,148) (122,656) (24) (666)
EanaHcoBaCTOHHOCT 1,084,407 1,176,991 230,634 185,490 598,148 465,599 46,534 60,662
Henpocpoqeuu,ueo6eJueueuu PenoBHH 1,036,139 1,115,491 230,634 185,490 598,148 465,599
ITon Ha6monem1e 6,169 7,306
e m. l/. npeoozoeopeHu 7,945 17,370
1,042,308 1,122,797 230,634 185,490 598,148 465,599
lfH)lHBH)lyaJIHO o6e3QeHeHH
Heo6cny)l{BaHH 15,993 21,243
3ary6a 135,065 135,840
e m. t.t. npeoozoeopeHu 39,495 55,060
151,058 157,083
Ilpocpoqeuu, HO ue o6eJueueHu
lS 30 JlHH 16,446 5,105
> 30 )],HM S 60 JlHH 1,384 1,427
> 60 JlHH S 90 JlHH 754 1,263
> 90 JlHH S 180 JlHH 2,572 3,984
>180 ,ll,HH 4,033 7,988
e m. t.t. npeoozoeopeHu 20,086 11,792
25,189 19,767
3ary6u OT o6eJueuKa
l1HJlHBH}lyanHO 06e3u,eHeHH (121,840) (109,882) (24) (666)
KoneKTHBHO 06e3u,eHeH11 (12,308)
29
11AJ1uam1 EaHK EMzapuH" AJI.
ToouuteH rjJuHaHcoe oniitem KbM
31 OeKeMBpU 2016 2.
6. Onosecnrnaue ua nOJIHTHKaTa no ynpaBJieutte ua <j>11uaucos1rn pttcK, npo.UbJI~euue
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HenpocpoqemI, Heo6e3UeHemI KpeJJ,I1TH ca o6cny:)l<BaHH eKCn03HUHH, KOHTO H5IMaT o6eKTHBHH HH)J,HKaTOpH 3a
o6e3UeHKa, H 3a KOHTO EaHKaTa 3aJJ,eJl5I KOJleKTHBHH npOBH3HH 3a noHeCeHH, HO HeoTqeTeHH 3ary611
pa3npeJJ,eJleHH Ha HHBO eKCD03HUH5I. 3a uenHTe Ha Ha6mDJJ,eHHe, EaHKaTa rpyn11pa pHCKOBHTe eKCn03HUHH Ha
nopnpetinHa OCHOBa B OTJJ,eJlHH noJJ,nopT<)lettJlH Ha 6a3aTa Ha CXOJJ,HH xapaKTepHCTHKH, C'b06pa3HO TeXHH5I THn,
uen H pHCKOB npoQ>Hn, KaKTO cneJJ,Ba: noTpe6HTeJlCKH KpeJJ,HTH, :tKHJlHII(HWHDOTeqHH KpeJJ,HTH no bH3HeC JlHHH5I
,,EaHKHpaHe Ha npe6Ho" H KpeJJ,HTH Ha KOpnopaTHBHH KJlHeHTH no bH3Hec JlHHH5I ,,KopnopaTHBHO 6aHKHpaHe",
qJ15ITO CTOHHOCT Ha eKCD03HUH5I K'bM eJJ,HO OTJJ,eJlHO JlHUe He HaJJ,BHIJJaBa 500 000 /neTCTOTHH XHJ15I)J,W JlB.
llniJuauiJya.rmo o6e:Ju,enenu
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rnaBHHUa H JlHXBa cnope)( )J,OfOBOpHI1Te ycnOBH5I no C)(enKaTa.
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He06XO)J,HMO 3aJJ,eJl5IHeTO Ha 06e3ueHKH 3a HeC'b6HpaeMOCT B'b3 OCHOBa Ha HaJlHqHOTO o6e3neqeHHe HJlH eTana
Ha C'b6HpaeMOCT Ha )J,'bJl:tKHMHTe OT KpeJJ,HTononyqaTeJl5I cyMH.
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KpeJJ,HTH c npenorosopeHH ycnoBH5I ca pHCKOBH eKcno3HUHH, q11i1.To nopBoHaqanHHTe ycnoBH5I Ha
cnopa3yMeHHeTO ca H3MeHeHH qpe3 JJ,aBaHe Ha OTCThnKH OT CTpaHa Ha I>aHKaTa K'bM )J,Jl'b)l<HHKa, npeJJ,H3BHKaHH
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(6) IToJlHO HJlH qacTHqHo peqrnHaHCHpaHe Ha JJ,OfOBOp no npo6neMeH )J,'bJlf, KOeTO He for 611no npeJJ,OCTaBeHo Ha
JJ,Jl'b)l(HHK, aKo Toti H5IMaIJJe <jlHHaHCOBH 3aTpyJJ,HeHH5I.
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cq11Ta, qe me Co6epe rnaBHHUaTa H JlHXBHTe H He ca HaJlHUe o6CT05ITencTBa, nOKa3Balll,H BJlOlliaBaHe B'bB
cpHHaHCOBOTO C'bCT05IHHe Ha )(Jl'b)l(HHKa.
30
"A11uaHtf Ea HK EMzapuR" A)J I'ooumeH cpuHaHcoe 011v1em KbM
31 OeKeMepu 2016 z.
6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHHe Ha cpHHaHCOBHst pHcK, npo,LlbJim:eHHe
AHaJIH3 Ha Kpe,LlHTHHst pucK, npo.LlbJimeHHe
B Ta6miuaTa no nony e npenCTaBeH aHaJJl13 Ha 6pyTHHTe H HeTHHTe ( cnen npttcnanaHe Ha 3ary6ttTe 3a 06e3ueHKa) 6anaHCOBl1 cyMH Ha HH,lJ,HBH,lJ,YaJJHO o6e3UeHeHHTe aKTHBH cnope,ll pHCKOBHTe rpynn
Kpe.LlHTH u aBaHcH Ha KJIHeHTH
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06e3ueHKa 31 )leKeMBpH 2016
Heo6cny:11rnaHH 15,993 11,046 31% 3ary6a 135,065 18,173 87%
06mo 151,058 29,219 81%
31 )leKeMBpH 2015 Heo6cny)KBaHH 21,243 16,269 23% 3ary6a 135,840 30,932 77% 06mo 157,083 47,201 70%
Ta6nnuaTa nO-,lJ,OJJY npe,ll,CTaB51 KOHUeHTpaum1Ta Ha Kpe,ll,HTHI15I pttCK no HKOHOMHqecKH ceKTOpH.
B XUJZJlOu 11eea
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CTpepa6ornaw,a npoMHIIIneHOCT CTpo113BO,lJ,CTBO H pa3npeneneH11e Ha eneKTp11qecKa H TOnJ1l1HHa eHeprn5I
CTpocpec110HaJJHH neilHOCTH H HayqH11 113cnenBaH115I
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2016
10,747
13,054
43,276
16,660
59,570
78,389
5,454
68,042
49,808
3,674
39,306
124,240
52,708
51,202
616,130
358,463
243,962
602,425
(134,148)
1,084,407
2015
11,167
12,850
41, 166
30,589
72,360
89,546
6,453
80,802
56,695
20,630
53,850
134,555
57,260
50,571
718,494
325,745
581,153
(122,656) 1,176,991
KbM 31 neKel\rnptt 2016 r. eKcno3HUH5ITa KbM Peny6nm<a :Oi:,nrap115I B1>3JIH3a Ha 43,276 x11n. JJB., KoeTO e 3.55%
OT 6pyTHaTa cyMa Ha Kpe,ll,HTHTe (2015 r.: 41,166 XHJl.JlB., 3.17%).
31
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npe,llH OTnycKaHe Ha O)l06peHH Kpe,llHTH. CTeneHTa Ha o6e3netJeHOCT Ha BC5IKa KOHKpeTHa pHCKOBa
eKCfl03HUH5I ce ycTaHOB5IBa cnp5IMO cyMaTa Ha npHeTHTe OT EaHKaTa CTOHHOCTH Ha o6e3netJeHH5ITa
npH npmmraHe Ha KOHKpeTHH 06e3netJHTenHH Map)KOBe.
06e3neqeHH5ITa no Kpe,llHTH, rapaHUHH H aKpe,llHTHBH, c H3I<nJOIJeHHe Ha Kpe,llHTHHTe KapTH BKnJOIJBaT
napH'IHH cpe,llCTBa, He)lBH)KHMa co6CTBeHOCT, MaUIHHH, CbOpb)KeHH5I H o6opy,llBaHe, 6opCOBO
perHCTpHpaHH ,llbp)KaBHH ueHHH KHmKa, HJIH ,llpyra co6cTBeHOCT, 3anor Ha B3eMaHH5I, 3anor Ha
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CBbp3aHH c OCB060)K)laBaHeTO (npo,lla)K6aTa) Ha C'bOTBeTHI15I aKTHB.
Tipe,llcTaBeHaTa no-)lony Ta6n11ua noKaJBa o6IUH5I pa3Mep Ha Kpe,llHTH, npe,llocTaBeHH OT EaHKaTa Ha
I<nHeHTH, pa3nHIJHH OT qrnHaHCOBH HHCTHTYUHH H BH)la Ha o6e3netJeHH5ITa.
B XUJZHdu JZeea 2016 2015
IlapHqHH cpe)J,CTBa 27,595 28,273 PellOBHH 27,464 28,202 Tioll Ha6n10,lleH11e 20 54 Heo6cny)KBaHH 111 17
MnoTeKa Ha He)J.BHmHMO HMymecTBO 507,112 498,664 Pe)lOBHH 451,736 430,904 Tio)l Ha6nJO)leHHe 4,003 5,145 Heo6cny)KBaHH 21,693 20,281 3ary6a 29,680 42,334
Jl,pyrn 06e3neqeHHH 348,267 272,460 PellOBHH 344,426 269,739 CTO)l Ha6nJO)leHHe 1,345 719 Heo6cny)KBaHH 2,368 1,781 3ary6a 128 221 06e3neqeHH 3aeMH 882,974 799,397
Heo6e3neqeHH 3aeMH 335,581 500,250
)J,pyni o6e3neLfeHH5I BKnJOIJBaT 3an03H Ha TeKyIUH aKTHBH.
32
11
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31 iJeKeMepu 2016 2.
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pean113au,115ITa Ha 06e3neI-JeH11eTo. CToi1Hocrra Ha 06e3neI-JeH11eTo no )KHJIHIUHttTe 11noTeI-JHH 1<pen11T11 ce
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31 J.(CK'.CMBpH 31 n:eKeMBpH
B xu1151iJu Heea np1rn. 2016 2015
Loan to value
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06mo 20 532,149 546,179
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33
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6. OnosecnrnaHe Ha noJIHTHKaTa no ynpasJieHHe Ha <j>HHaHCOBHSJ pHcK, npo.nbJI:tKeHHe
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35,589 1
35,590
B Ta6n11u11Te no-JJ,ony ca nocoqeHH aKTHBHTe Ha EaHKaTa no MaTypttTeT tt CTpaHa Ha perncTpaum1 Ha
eMHTeHTa KbM 31 JJ,eKeMBpH 2016 r. ll 31 JJ,eKeMBpH 2015 r.
31 JJ,eKeMBpH 2016 r.
B XUJZROU JZeea
<l>ttHaHCOBH aKTHBH
/(bp.J1Ca6HU tfeHHU KHU.J/Ca
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06mo
31JJ,eKeMBpH2015 r.
B xuJZROu JZeea
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Ebnraptt51
06mo
06mo
35,589
35,590
06mo
29,840
2
29,842
2015
29,840 2
29,842
34
"AJZuaHtf EaHK EMzapuR" A4
I'oOuUleH qntHQHCOG omttem KbM
31 OeKeMepu 2016 2.
6. OnoBeCTSIBaHe Ha noJIHTHKaTa no ynpaBJieutte Ha <j>ttHaHCOBHSI pttcK, npo,LJ,'hJIIKeHHe
(B) JlHKBH,LJ,eH pttCK
JlHKBHnmun pHCK Bb3H11KBa BbB Bpb3Ka c ocHryp51BaHeTo Ha cpencTBa 3a nei1HOCT11Te Ha EaHKaTa H
ynpaBneHHeTo Ha HeHHHTe no3HUHH. Totl HMa nBe H3MepeH115J - pHCK EaHKaTa na He 6bne B
CbCT05JHl1e na nocpemHe 3a)l,bJDKeHH51Ta CH, KOraTO Te CTaHaT )l.bJDKHMH; 11 p11CK OT HeBb3MO)KHOCT na
peanH3Hpa CBOH aKTHBH npH Il0)].XO)l.5JIUa ueHa H B rrpHeMJIHBH cpOKOBe.
Ynpaenenue na nu«euonuR puc«
TionxO)l.bT Ha EaHKaTa 3a ynpaBJieHHe Ha JI11KBH)l.HOCTTa e na OCHrypH, B KOJIKOTO ce MmI<e no-rOJI51Ma
cTeneH Bb3MO)KHOCTTa, qe B11HarH me e nocTaThqHo JIHKBHnHa, 3a na nocpemHe 3a)l.bJI)KeHH51Ta CH npH
Il011CKBaHe, KaKTO np11 HOpManHH TaKa 11 npH H3BbHpenH11 o6cT051TeJICTBa, 6e3 na IlOHaC51 H3BbHpenHH
3ary6H HJIH na 3ac51ra penyrnu1151rn Ha EaHKaTa.
YnpaBneHHe "J1HKBl1)].HOCT 11 Ila3apH" nony1-rnBa 11HQJOpMaUH51 OT npyrn 6H3Hec 3BeHa OTHOCHO
JIHKBl1)].HOCTTa Ha QJl1HaHCOBHTe aKTHBH H naCHBH H nonpo6HOCTH OTHOCHO npyrn o•rn1<BaH11 napwrnH
n0Tou11, npoH3THqaIUH OT nporno311paH11 6bnemn nei1HOCTH. YnpaBnemre "JlnKBHJl.HOCT n na3apn"
IlOMbp)Ka nopTcpeHJI OT JIHKBH)l,HH aKTHBH, KOHTO ce CbCTOH npennMHO OT JIHKBH)l.Hl1 ueHHI1 KHl1m:a,
KpennTn n B3eMaHH51 OT 6aHKH 11 npyr11 HHCTpyMeHTH Ha napwrnH51 na3ap. UenTa e na nonbpm:a
nocTaTbqHa JIHKBHJl.HOCT B paMKHTe Ha EaHI<aTa, KaTo U5JJIO.
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pa3JIJ1qHJ1 cueHapHH, KOHTO no1<p11BaT, KaKTO HOpManHH TaI<a I1 H3BbHpenHH na3apHH o6CT051TeJICTBa.
Bc11q1<11 nonHTHKH H npouenyp11 3a JIHKBHJl.HOCTTa ca o6eKT Ha npernen 11 ono6peH11e OT cTpaHa Ha
KY ATI. E)KenHeBHHTe n0Knan11 no1<p11BaT JIHKBHJl.HHTe no3HUHH Ha EaH1<aTa. 06o6meH no1<nan,,
BI<moqBaIU aHanH3H, nnaHoBe, oTqeTH 11 npennp11eT11Te nei1cTBH51 ce pa3rne)Kna 11 np11eMa
nep11on11qHo/e)KeMeceqHo/ OT KY ATI.
CpencTBaTa ce np11Bn11qaT nocpencrnoM Ha6op OT HHCTpyMeHTH BKmoq11TenHo neno3HTH 11
pa3nnamaTeJIHH CMeTKH, KpenHTHH JIHHHH, npyrn npHBneqeHH cpencTBa pernaMeHTHpaHH
HOpMaTHBHO, KaKTO I1 aKUHOHepeH KailHTan. Tip11BJIJ1qaT ce cpencTBa OT pa3JIJ1qHJ1 THilOBe KJIHeHTH
KaTo npeo6nanaBaIUaTa qacT ca OT rpa)K)l,aHH I1 noMaKHHCTBa, KaKTO I1 OT ManKH I1 cpenHH
npennpH5ITI151. B )l.OilbJIHeHHe HMa neno3HTH Ha He6aHKOBH QJHHaHCOBH HHCTHTYUHH I1 KpenHTHH
JIHHHH OT 6aHKH 3a pa3BHTHe. He3Haq11TeJIHa qacT OT cpencrnaTa ce npHBJIHqaT OT Me)Kny6aHKOB
nap11qeH nmap. no T03H Haq11H ce yBen11qaBa Bb3MO)KHOCTTa 3a rbBKaBOCT npH QJHHaHCHpaHe Ha
nei1HOCTHTe Ha "An11aHu EaHK Ebnrap1151" A,IJ,, HaMan51Ba 3aBHCHMocrra OT en11H H3T01IHHK Ha
cpencTBa 11 noHmI<aBa CTOHHocrra Ha np11BneqeHH5! pecypc. EaHKaTa ce cTpeMH na nonnbpm:a 6anaHc
Me)l<ny cpo11HOCT Ha np1rnneqeH115J pecypc 11 rbBKaBOCT np11 113nomBaHeTo Ha cpencrna c pmn11qHa
MaTyp11TeTHa CTpy1<Typa.
EaHKaTa 113Bbpurna TeKyma ouemrn Ha JIHKBHJl.HH51 p11cK nocpencTBOM 11neHT11cp11u11paHe 11 cneneHe
npoMeHHTe no OTHOllieHHe Ha Heo6XO)l.HMOCTTa OT cpencTBa 3a IlOCTHraHeTo Ha uenHTe, 3anerHanH B
U5JJIOCTHaTa cTpaTern51 Ha "An11aHU EaHK Ebnrap1151" A,IJ,. B nonbJIHeH11e, EaHI<aTa np11Te)KaBa 11
IlOMbp)l<a nopnpetln OT Jil1KBH)l.HH aKTHBH KaTO qacT OT CHCTeMaTa H 3a ynpaBneHHe Ha JIHKBH)l.Hl151
pH CK.
35
11AJZuam1 EaHK EM2apuR
11 Al{ I'oOUUleH cjJuHaHCOB om!/em l\bM
31 Oel\eMepu 2016 2.
6. OnoBecnrnaHe Ha noJJHTHKaTa no ynpaBJJeHue Ha qmHaHCOBHSI pucK, npoJJ,bmtrnHue
(B) JIHKBHJJ,eH pucK, npOJJ,bJl*eHue
H1!loJ1Cenocm na !lUKBui>en pucK
3a MOHHTOp11Hr 11 ynpaBJJeHHe Ha J111KBH)J,Hl15l pHCK EaHKaTa 113q11cJ15IBa pa3JJWIHl1 I10Ka3aTeJ111 I<aTO
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HeTHo crn611JJHO qmHaHc11paHe I NSFRI 11 rrep11on Ha oueJJ5IBaHe. 3a JJl1KBl1,1J,Hl1 aKT11Bl1 ce np11eMaT
nap11qH11 HaJJl1qHOCTl1 11 nap11qH11 eKBl1BaJJeHT11, cpencTBa no pa3IIJ1aW,aTeJ1Hl1 CMeTKl1 B 6aHKl1 11
Me)K,1J,y6aHKOBl1 Jl,en0311TH )J,0 7 )J,Hl1, ,ZJ.UK Ha 6bJJrapCI<OTO npaB11TeJ1CTBO, 3J1aTO, ThpryeMl1 )J,bJ1rDBl1
ueHHH KHl1)Ka, 113)J,a)J,eHl1 OT Me)K)J,yHap0,1],Hl1 6aHKl1 3a pa3Bl1Tl1e 11 Me)K)J,yHapOLl,Hl1 opraHl13amrn.
l13q11cJJeHH5ITa Ha 1<oecp11u11eHT11Te ce 113nomBaT, 3a na ce 113Mep11 CbOTBeTCTB11eTo Ha EaHKaTa c
n11KBl1)J,H11Te noKa3aTeJJ11, npenopnqBaH11 OT EHE.
Koecp11u11eHT11Te Ha HeTHHTe JJHKB11,1J,HH aKTl1Bl1 crrp5IMO neno311T11 OT Kn11eHT11 KbM Jl,aTaTa Ha oTqeTa rr
no BpeMe Ha oTqeTHl15l rrep11on ca KaKTO cJJe)J,Ba:
2016 2015
K oM 31 oeKeMepu 49.23% 44.25%
Cpe,lJ,HO 3a rrep11ona 47.48% 46.23%
MaKCl1MaJJHO 3a nep11ona 51.01 % 54.97%
M11H11MaJJHo 3a rrep11ona 43.46% 41.09%
Ocmamv'lHU cpoKoBe oo nai>eJIC na <jJunancoBu aKmuBu u nacuBu
B rrpHJJO)KeHaTa no-noJJy Ta6n11ua ca npencTaBeHH Hen11cKOHT11paH11Te nap11qH11 noTOUH Ha
cp11HaHcoB11Te nac11B11 Ha EaHI<aTa 11 Henp113HaT11 Kpen11THH aHrmKrrMeHT11, Ha 6a3aTa Ha Hati-paHHaTa
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He)J,HCKOHTHpaH rrap11qeH nOTOK OT cp11HaHCOBH5l naCHB 11J111 aHra)Kl1MeHT. Ilp11XO)J,11Te OT J111XBl1
CbOTBeTHO pa3XO)J,HTe 3a J111XBl1 ca BKmoqeHl1 KbM CbOTBeTHl15l cp11HaHCOB aI<Tl1B 11J111 rraCHB OT naTaTa
Ha IlOCJJe)J,HOTO JlHXBeHO ITJJaru,aHe )J,0 Kpa5I Ha MaTyp11TeTa.
36
11AJZuaHtf EaHK EMzapuR 11 Al{ I'oouuteH qJUHQHC06 01111/em KbM
31 iJeKeMepu 2016 2.
6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHue Ha cpuHaHCOBHSI pucK, npO,l1,bJimeHue
(B) JluKBH,lJ,eH pucK, npo,l1,bJimeHue
Ocmam11rtnu cpo«.oae i>o nai>eJIC na <ftunancoau a«.muau u nacuau, npoi>11!lJ1Cenue
)J,11c6aJiaHC'hT, KOHTO ce Ha6monaBa B nbpBH5I nepttO.ll nO-MaJIKO OT e}lHH Meceu, ce Jl'hJDKll rnaBHO Ha
BKilIOlfBaHeTo Ha pa:mnamaTenHttTe CMeTKH Ha KntteHTH B T03tt BpeMeBtt nep11on. OnttT'hT Ha 6aHKaTa
noKmBa, qe neno3ttTttTe Ha BH)K.llaHe OT KntteHTH ce olfaKBa na 3ana35IT cTa611neH 11n11 HapacTBam
6anaHC ll He BClllfKll Henptt3HaTH KpenttTHll aHra)KttMeHTll ce OlfaKBa na 6'h}laT ycBOeHH Be}lHara.
31 ,lJ,eKeMBpH 2016 EpyTeH HOMHHaJieH 0T3
B xuJZROU JZeea EaJiaHcoBa BXO)J,Sllll, I IIo-MaJIKo OT 1)1,03 Meceua ,lJ,O OT 1)1,05 Ha,lJ,
CTOHHOCT (H3XO)J,SIIIJ,) oT 1 Meceu Meceua 1 fO)J,HHa rO)J,MHH 5 fO,lJ,HHH
napuqeH
noTOK
Ilapwnrn cpencrna 11
naptt4Hll eKBI1BaJieHTI1 683,417 683,417 683,417 <l>11HaHCOBI1 aKTllBl1,
.ll'hP)KaH11 3a npryBaHe 35,603 35,996 11,224 6,258 18,500 14 Kpen11T11 11 aBaHctt Ha
6aHK11 11 npyrn
qmHaHCOBl1
11HCTl1TYUHl1 32,122 32,147 22,366 9,781 I1HBeCTHUl10HHH ueHHH
KHH)Ka 599,418 685,045 6,389 12,082 54,976 258,039 353,559 Kpen11T11 11 aBaHc11 Ha
KnHeHTH 1,084,407 1,507,409 134,994 30,200 180,554 292,989 868,672 2,434,967 2,944,014 847,166 53,506 251,569 569,528 1,222,245
)J,en0311Tl1 OT 6aHKH 111 (111) ( 111) )J,en0311Tl1 OT KnHeHTH 2,153,309 (2,158,674) (1,335,993) (183,263) (491,704) (147,714) )J,pyrn .ll'hilroCp04HO
npnBneIJeH11 cpencrna 85,971 (87,090) (4,239) (46) (473) (12,558) (69,774)
2,239,391 (2,245,875) (1,340,343) (183,309) (492,177) (160,272) (69,774)
fapaHUHH 11
aKpe.lll1Tl1Bl1 (46,558) (8,625) (5,024) (11,360) (15,870) (5,679) HeycBoeHM Kpen11TH11
aHra)KHMeHTH 105,007 (105,007) (39,170) (4,139) (37,741) (23,957)
2,344,398 (2,3 97 ,440) (1,388,138) (192,472) (541,278) (200,099) (75,453)
90,569 546,574 (540,972) (138,966) (289,709) 369,429 1,146,792
37
11AJ1uarn1 EaHT\ EOJ12apu5l 11 AP I'odUUWH rjJuHaHC06 oml.fem ICbM
31 oeKeMepu 2016 z.
6. OnoBeCTHBaHe Ha noJIHTHKaTa no ynpasJieHHe Ha cJ>HHaHCOBHH pucK, npo,Ll,bJI'.IKeHue
(B) JlHKBH,Ll,eH pHCK, npO,Ll,bJI'.IKeHHe
Ocmam111lnu cpoKoee oo naOeJIC na punancoeu aKmueu u nacueu, npo011JlJ1Cenue
31 ,Ll,eKeMBpH 2015
(peKJ1acurjJui1upaH *) l>pyTeH
HOMHHaJieH 0T3
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ITapHqm1 cpe,IJ,cTBa H
napHqHH eKBHBaJieHTH 612,116 612,116 612, 116 <PttHaHCOBH aKTHBH,
,IJ,bp)l(aHtt 3a npryBaHe 29,853 30,703 757 1,044 2,817 26,072 13 Kpe,IJ,ttTH 11 aBaHCH Ha
6aHKH H ,Il,pyrn
QJHHaHCOBH
HHCTHTYUHH 12,609 12,624 2,829 9,795 I1HBecT1111,110HHH u,eHHH
KHH)l(a 466,863 542,653 10,786 9,028 3,207 252,460 267,172 Kpe,IJ,HTH 11 aBaHctt Ha
KJ1HeHTH 1,176,991 1,790,548 57,206 24,892 179,829 423,557 1,105,064
2,298,432 2,988,644 683,694 34,964 195,648 702,089 1,372,249
,II,en03HTH OT 6aHKH 51,067 (51,067) (51,067) ,Il,en03HTH OT KJ1HeHTH 1,977,993 (2,009,246) (1,049,812) (31,726) (572,412) (355,296) ,Il,pyrn ,IJ,nnrocpoqHo
npHBJ1eqeHH cpe,IJ,CTBa 91,839 (95,366) (169) (16,156) (79,041)
2,120,899 (2,155,679) (1, 100,879) (31,726) (572,581) (371,452) (79,041)
fapaHll,Hlf H
aKpe,IJ,HTHBH (61,328) (6,904) (9,834) (20,099) (18,322) (6, 169) HeycBoeHH Kpe,IJ,HTHH
aHra)l(H:MeHTH 123,481 (123,481) (82,511) (2,683) (30,987) (7,300)
2,244,380 (2,340,488) (1,190,294) (44,243) (623,667) (397,074) (85,210)
54,052 648,156 (506,600) (9,279) (428,019) 305,015 1,287,039
* Bu.Jtc llpUJ1o:J1CeHue 37.
38
11AJZuaH14 EaHK Ebllzapua" AJ{ Toi>uuteH qntHaHcoe oml./em TCbM
31 iJeKeMepu 2016 z.
6. OnosecnrnaHe Ha noJIHTHlrnTa no ynpasJieHue Ha cJ>uHaHcosusi pucK, npo)J.bJIJKeHue
(B) JlHKBH)J,eH pHCK, npO)J.bJIIKeHHe
Ocmam1111nu cpoKoBe iJo naiJeJJC na <ftunancoBu aKmuBu u nacuBu, npoiJoJlJJCenue
1 siHyapu 2015 JipyTeH (peKllacuqmirupaH *) HOMHHaJieH 0T3
liaJiaHCOBa BXO)J,SlllJ./(H3XO)J,Sllll.) IIo-MaJIKo OT 1)1,03 Meceua )J.O 1 OT 1)1,05 Ha)]. B xuJZaiJu JZeea CTOHHOCT napH'-IeH IlOTOK oT 1 Meceu Meceua fO)J,HHa fO,IJ,HHH 5 fO)J,HHH
nap11qm1 cpe.n:crna 11
napwum eKBl1BaJleIITl1 465,437 465,437 465,437 <l>11HaHCOBl1 aKTl1BH,
,n:'hp)J(aH11 3a ThpryBaHe 23,213 23,415 511 15,315 7,572 17 Kpen11Ttt 11 asaHc11 Ha
6aHKl1 H npyrn
cp11HaHCOBH
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KJIHeHTl1 1,197,068 1,850,002 33,023 36,020 185,595 436,007 1,159,357
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,[(en0311Tl1 OT 6aHK11 36 (36) (36) ,[(en0311TH OT KJIHeHTH 1,797,587 (1,839,748) (862,461) (25,249) (591,062) (360,976) ,[(pyrn )l,'bJirocpoqHo
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1,888,086 (1,936,314) (862,497) (27,980) (591,062) (361,156) (93,619)
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m<pe)l,11T11BH (81,613) (9,693) (7,765) (31,199) (27 ,451) (5,505) HeycBoeHH KpenttTH11
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2,001,937 (2, 131,778) (875,674) (47,916) (696,582) (398,049) (113,557) 70,122 659,460 (350,816) (11,896) (439,013) 210,093 1,251,092
* Bu.JIC llpUJZO.JFCeHue 37.
39
"Am1am1 EaHK EMzapuR" A/( I'OOUUteH qntHQHC06 omitem l\bM
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me nOBJ1H5Ie Bbpxy npHXO,Il,HTe HJ1ll CTOHHOCTTa Ha np11Te)l(aBaHHTe OT BaHI<aTa cpHHaHCOBH
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na3apHHTe pHCKOBH e1<cno3HUHH B paMKHTe Ha ,Il,OITYCTHMHTe rpaHHUH, onTHMH3HpattKH
CbOTHOilleHHeTO p11cI<i,IJ,OXO,Il,HOCT.
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npoMeHH B na3apHHTe ycnOBH5I. HHCTpyMeHTHTe ce oueH5IBaT ·no cnpaBe,IJ,J1HBa CTOHHOCT ll BCH"IKH
npoMeHH B na3apHHTe ycnOBH5I np5II<O pecpneKTHpaT Bbpxy HeTHHTe rrpHXO,Il,ll OT TbproBCI<ll onepaurm.
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rrpoMeH5Illl,HTe ce na3apHH ycnOBH5I. EKCil03HUH5ITa no OTHOilleHHe Ha na3apeH pHCK ce yrrpaBJ15IBa B
CbOTBeTCTBHe c J1HMHTH 3a eKCil03llllllll, KOHUeHTpaUH5I no THITOBe HHCTpyMeHTH ll VaR J1HMHTH.
MeTO,IJ,bT, 113rromBaH 3a H3MepBaHe 11 ynpaBneH11e Ha na3apHtt5I p11cK e T.Hap. Value at Risk (VaR)
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40
11AJ1uam1 EaHK EMzapuR 11 AJ( I'oOUUteH rjJUHaHCOB om'-tem KbM
31 OeKeMepu 2016 z.
6. OnoBecnrnaHe Ha noJIHTHKaTa no ynpaBJieHHe Ha cl>ttHaHCOBHH pttcK, npo,11,bJimeHHe
(r) fla3apeH pHCK, npo,11,bJimeHHe
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10-)lHeBHHTe VaR Ha ThproBCKIUI rropnpeH.n Ha EaHKarn KbM 31 )leKeMBpH 11 3a neptto)la OT eJJ,Ha
ro)lHHa ca KaKTO cne)lBa:
B XU!lROu J1eea KbM 31.12 Cpe,11,HO MaKCHMYM MHHHMYM
<f>HHaHCOBH HHCTpyMeHTH, ,llbp)KaHH 3a ThpryBaHe
2016 BanyTeH p11cK 36.64 52.92 63.37 36.64 flHXBeH pHCK 98.91 154.57 249.83 98.91 ,ll,pyr 11,eHOBH pHCK 0.84 1.03 1.47 0.84 Kopena11,m1 (29.34) (44.39) (57.51) (29.34)
107.05 164.13 257.15 107.05
B XUJIROu !leea KbM 31.12 Cpe,LJ,Ho MaKCHMYM MHHHMYM
<f>HHaHCOBH HHCTpyMeHTH, ,llbp)KaHH 3a ThpryBaHe
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flHXBeH pHCK 79.00 48.84 104.73 8.79
,ll,pyr 11,eHOBH pHCK 0.30 0.45 0.71 0.29
Kopenaumr (38.43) (24.45) (9.26)
06mo 60.57 40.88 75.19 10.20
1 -)lHeBHH5IT VaR Ha 6aHKOBH5I nopTcpeH.n Ha 6a3a MoHTe Kapno c11Myna11,1151 rrp11 99% )lOBepHTeneH
HHTepBan KbM 31 )leKeMBpH fO)lHHa H no BpeMe Ha oTqeTHH5I nepHO)l ca KaTO CJle)lBa :
B XU!lROu !leea 2016 2015
KoM 31 )leKeMBpH 4,508 4,669
MHHHMaJlHO 3a rrepHo)la 4,508 3,804
41
"Amtamf EaHK EMzapuH" AJ( ToduiueH qntHaHcoe oml/em TCbM
31 deKeMepu 2016 2.
6. OnosecnrnaHe Ha noJIHTHKaTa no ynpasJieHtte Ha <f>ttHaHCOBHH pttcK, npOLJ.bJI'.IKeHtte
(r) lla3apeH pttcK, npoLJ.bJI'.IKeHtte
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HapaCTBaHe H cnan Ha BCHqKH KpHBH Ha )lOXO)lHOCT no BCHqKH BaJTYTH.
100 6a3HCHH 100 6a3HCHH
TO'IKH Ha TO'IKH Ha
napaJieJIHO napaJieJIHO
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2016
K'hM 31 )leKeMBpH (11,522) 11,522
Cpe)lHO 3a nep110)la (13,364) 13,364
2015
K'hM 31 )leKeMBpH (12,817) 12,817
Cpe)lHO 3a nepHo)la (13,778) 13,778
BlUlymen pucK
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)leHOMHHHpaHH B qy)K)leCTpaHHa BaJTyTa.
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onepauHH, KOHTO ce oTqHTaT B oTqeTa 3a )lOXO)lH. TaKHBa eKcno3HUHH ca napnqHHTe aKTHBH H
nacHBH Ha EaHKaTa, )leHOMHHHpaHH B'bB sanyTa, pa3JTHqHa OT sanyTaTa Ha H3fOTB51He Ha
cqeTOBO)lHHTe oTqeTH Ha EaHKaTa. Te3H eKcno3HUHH B qy)K)lecTpaHHa sanyTa ca npe)lcTaBeHH B
Ta6JlHUaTa ITO-)lOJTy.
42
"AmtaHtf EaHK EMzapuR 11
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6. OnosecnrnaHe Ha noJIHTHKaTa no ynpasJieHHe Ha <j>HHaHCOBHSI pHcK, npOJlbJIJKeHHe
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43
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31 OeKeMepu 2016 z.
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44
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3 J OeKeM6pU 20 J 6 2.
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flaCHBH
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HeTHa BaJJyTHa no3HUHSI 59,149 123,551 344 929 183,973
* Bu.JIC IlpUJ10.J1CeHue 37.
45
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3 I OeKe.Mepu 20 I 6 2.
6. OnosecnrnaHe Ha nOJIMTmmTa no ynpasJieHMe Ha pHcK'a, npO,Ll,bJI:tKeHMe
(,iJ,) CnaJBaHe Ha M3HCK'BaHMHTa 3a K'anMTaJiosa a,L1,eK'BaTHOCT
EaHKaTa 113roTB5l Tp11MeceqH11 Ha,IJ,30pH11 11 e)KeMeceqH11 3a BbTpelllHl1 HY)KJJ.11 0TqeT11, B CbOTBeTCTB11e
c 11311cKBaH115ITa Ha Hapen6a NQ 8 Ha EbnrapcKa HapoJJ.Ha EaHKa (EHE) OT 24 anp11n 2014 r. 3a
Kaill1TaJ10Bl1Te 6yq>ep11 Ha 6aHI<HTe. EaHKaTa np11nara CTaHJJ,apT11311paH DOJJ.XOJJ. no OTHOilleH11e Ha
KpeJJ,11TeH 11 na3apeH p11CK 11 DO)J,XOJJ. Ha 6a3HCHl15I HHJJ,HKaTop OT HaqanoTo Ha 2007 fO)J,HHa 3a
onepau.110HeH p11cK.
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46
7. M3nOJI3Baue ua ctteTOBO.UHH npeu,emrn H npe.unoJimKeHHH
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npH6JlH3HTeJlHH oueHKH l1 nonycKaHH5I, KOHTO BJ1H5I5IT Ha npmmraHeTO Ha cqeTOBO,I(HHTe nOJlHTHKH Ha
EaHKaTa 11 Ha oTqeTeHHTe cyMH Ha aKTHBHTe 11 nacHBHTe, np11xon11Te H pa3XOJlHTe. PeanHH5IT pe3ynTaT
MO)Ke na 6'b,I(e pa3n11qeH OT Te3H npH6JlH3HTeJlHH oueHKH. I1p116JlH3HTeJlHHTe oueHKH l1 OCHOBHHTe
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npencTaBmIBa OCHOBHH5IT H3TOqHHK Ha HecttrypHOCT B oueHKaTa. T03H H .llpyrH OCHOBHH H3TOqHHIJ,H
Ha Hec11rypHOCT B oueHKHTe, KOHTO HOC5IT 3HaqHTeneH pHCK OT B'h3MO)KHa 3HaqHTenHa KOpeKUH5I Ha
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nonyqeHH. 11pH oueHKaTa Ha Te3H nap11qHH f10TOUH, pbKOBO,I(CTBOTO npaBH npeueHKH 3a
cpHHaHCOBOTO C'hCT05IHHe Ha KOHTpareHTa l1 HeTHaTa peanH3HpyeMa CTOMHOCT Ha o6e3neqemieTO no
Kpe.llHTa. BceKH 06e3ueHeH aKTHB ce oueH5IBa 11Hn11s11nyanHo, cTpaTerH5ITa 3a B'h3CTaHOB5IBaHe Ha
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pa3Mep Ha nopnpetlna, KOHUeHTpaUHH H HKOHOMHqecrrn qJaKTOpH. 3a na ce oueHH He06XO,I(HMaTa
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onpenen5IHeTO Ha 3ary611Te OT o6e3uem<a Ha nopnl)etinHa ocHOBa.
47
"AflUQHl{ EQHK EM2QpUR" AJr I'oouiueH c/JuHQHcoe om'-tem Ko.M
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I10J1HTHKa 5(JJ,)(vi). 3a qmHaHCOBH HHCTpyMeHTH, KOHTO ce TbpryBaT p51JJ,KO H l.JH51TO IJ,eHa He e
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376 552 739 450
2,978
3a.[(bJI'.IKeHHH 3a nJiaHOBe c .r.e<l>HHHpaHH AOXOAH npH neHCHOHHpaHe
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1,048
274 621 753 219
2,915
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65
28. )1,pyru naCHBH, npO)lbJDKeHHe
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31 OeKeMepu 2016 2.
3a)lbJI/KeHHH 3a nJiaHOBe c )lecjmHHpaHH )lOXO)lH npH neHCHOHHpaHe, npO)lbJIIKeHHe
,21,BIUKemrn Ha HaCTOSIIlJ,aTa CTOHHOCT Ha 3aJJ,b.TI~emrnTa no flJiaHOBe c n:ec)nrnupaHH
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B XUJZJZOu JZeea
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AKTIOepcKH npe)lnoJioJKeHHH
2016
274
32
8
(4)
66
376
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257
28
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(43)
26
274
OcHOBHHTe aKTIOepcKH npe)l,nono)KeHH5! KoM )l,aTaTa Ha oTqern (npe)l,cTaBeHH KaTo ocpe)l,HeHH
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29. Cnopa3yMeHHH 3a o6paTHO H3KynysaHe u npenpo)laBaHe
2016 2. 3117%
3.0%
2.26%
2015 2.63%
3.0%
2.70%
EaHKaTa HMa Bo3MO)KHOCT 3a OCHryp5!BaHe Ha cl>ttHaHCOB pecypc qpe3 npo)l,a)K6a Ha cl>ttHaHCOBH
HHCTpyMeHTH KaTo ce 3a)l,oJl)KaBa c )l,orosop )],a rn OTKyntt o6paTHO Ha onpe)l,eneHa 60)],ema )l,aTa
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KoM 31 )l,eKeMBptt 2015 r. 6aHKaTa e npe)l,OCTaBHJla aKTHBH no )l,orosoptt 3a o6paTHOTO HM
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B XUJZflOU JZeea liaJiaHCOBa Cnpase)lJIHBa cTOHHOCT )1,arn Ha
CTOHHOCT Ha Ha npe,ll,OCTaBeHH KaTO o6paTHO
3a)lbJIIKeHHeTo 06e3ne11eHHe aKTHBH H3KynyBaHe
Ll,op:>I<:aBHH u,eHHH KHmKa 50,988 50,924 05 5!HyapH 2016
KoM 31 )l,eKeMBpH 2016 r. 6aHKaTa H5!Ma npe)l,OCTaBeHH aKTHBH no )l,Orosop11 3a o6paTHOTO HM
H3KynysaHe.
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KoM 31 )J,eI<eMBpH 2015 r. H5!Ma 3aKyneHH aKTHBH no )l,orosopH 3a o6paTHOTO HM npenpo)J,aBaHe.
KoM 31)J,eKeMBpH2016 r. H5!Ma 3aJ<yneHH aKTHBH no )J,orosop11 3a o6paTHOTO HM npenpo)l,aBaHe.
66
11
AJ1uam1 EaHK EMzapwz" Al{ I'oouUteH qntHaHcoe oml/em KoM
31 OeTffMepu 2016 2.
30. KanHTaJI H pe3epBH
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KoM 31 .ueKeMBpH 2016 r., ocHOBHH5IT KarrHTan Ha "AJIHaHU EaHK n'hJirapH5I" A,[I, B'b3JIH3a Ha 69,000
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JJB. PerncTpHpaHH5IT Kamnan Ha EaHKaTa e H3WIJIO BHeceH H ce C'hCTOH OT 69,000,000 6e3HaJIHY:HH
TIOHMeHHH aKU,HH c rrpaBo Ha mac, BC5IKa c HOMHHaJI 1 JieB.
CTpyKTyparn Ha aKUHOHepHH5I KarrHTaJI Ha EaHKaTa K'bM 31 .ueKeMBpH 2016 r. H 31 .ueKeMBpH 2015 r.
e KaKTO CJie,llBa:
2016 2015 AKUHOHepH % co6cTBeHOCT % co6cTBeHOCT
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10% OT I<afIHTaJia CH. KoM 31 ,lleKeMBpH 2016 r. 3aKOHOBHTe pe3epBH ca B pa3Mep Ha 9,850 XHJI. JIB.
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67
31. y CJJOBHH 33)1,bJJ:tKeHHH, npO)lbJJ:tKeHHe
B XUllflOU Jleea
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31 oeKeMepu 2016 2.
2016
105,007
1,818
44,740
151,565
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123,481
2,403 58,925
184,809
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33. )J,osepHTeJJHO ynpaBJJeHHe Ha aKTHBH
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68
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1,622
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Pa3yMHaTa CTeneH Ha CVlrypHOCT e BVICOKa CTeneH Ha CVlrypHOCT, HO He e
rapaH4V1.s:i, Ye OAVIT, Vl3BbpweH s CbOTBeTCTBVle c MOC, BVIHarvi Ll.\e pa3KpV1sa
CbLl.\eCTBeHO HenpaBVlnHO OTYVITaHe, KOraTO TaKOBa CbLLteCTByBa. HenpaBVlnHVI
OTYVITaHVl.s:I MOraT Aa Bb3HVIKHaT B pe3ynTaT Ha Vl3MaMa VlnVI rpewKa VI ce CYVITaT
3a CbLLteCTBeHVI, aKO 6VI Morna pa3yMHO Aa ce OYaKBa, Ye Te, caMOCTO.s:!TenHO
VlnVI KaTO CbBKynHOCT, 6V1xa MOmVI Aa OKa>KaT BnVl.s:IHVle Bbpxy VIKOHOMVIYeCKVITe
peweHVl.s:I Ha noTpe6V1TenV1Te, B3eMaHVI Bb3 OCHOBa Ha T03VI cpVIHaHCOB OTYeT.
3
P,OKflA,D, HA HE3ABHCHMHR O,D,HTOP
Karn YacT OT OA111Ta s CbOTBeTcTs111e c MOC, H111e 1113no113saMe npocpec1110Ha11Ha
npe4eHKa 111 3ana3saMe npocpec1110Ha11eH cKenT11141113bM no speMe Ha 4e11111~
OA111T. H111e Cb~o TaKa:
- ll1AeHrncp1114111paMe 111 04eH~BaMe p111CKOBeTe OT Cb~eCTBeHll1 HenpaBll111Hll1
OT4111TaHll1~ BbB cp111HaHCOBll1~ OT4eT, He3aBll1Cll1MO Aa11111 Ab11:>Ka~ll1 ce Ha
1113MaMa 11111111 rpewKa, pa3pa6oTBaMe 111 111Jnb11H~BaMe OAll1TopcK111 npo4eAyp111
B OTrosop Ha Te3111 p111CKOBe 111 no11y4asaMe OA111TOpCKll1 AOKa3aTe11CTBa' K0111TO
Aa ca AOCTaTb4Hll1 111 yMeCTHll1, 3a Aa oc111ryp~T 6a3a 3a Hawern MHeH111e.
P111CKbT Aa He 6bAe pa3Kp111TO Cb~eCTBeHO HenpaBll111HO OT4111TaHe , KOeTO e
pe3y11TaT OT 1113MaMa, e nO-Bll1COK, OTK011KOTO p111CKa OT Cb~ecTBeHO
HenpaBll111HO OT4111TaHe , KOeTO e pe3y11TaT OT rpewKa , Tb~ KaTO 1113MaMaTa
MO:>Ke Aa BKJ1t04Ba Ta~Ho cnopa3yM~BaHe, cpa11w111cp1114111paHe ,
npeAHaMepeHll1 nponyCKll1, 1113~B11eHll1~ 3a BbBe:>KAaHe Ha OA111TOpa B
3a611y:>KAeH111e, KaKTo 111 npeHe6persaHe 11111111 3ao6111Ka11~He Ha BbTpewH111~ KOHTp011.
- no11y4asaMe pa36111paHe 3a BbTpeWHll1~ KOHTp011, 111Ma~ OTHOWeH111e KbM
OA111Ta, 3a Aa pa3pa6ornM OAll1TOpcK111 npo4eAyp111, Ko111ro Aa ca nOAXOA~~111 np111 KOHKpeTHll1Te o6CTO~TencTBa, HO He c 4e11 1113pa3~BaHe Ha MHeH111e
OTHOCHO ecpeKTll1BHOCTTa Ha BbTpeWHll1~ KOHTpon Ha 6aHKaTa.
- 04eH~BaMe yMeCTHOCTTa Ha 1113n0113BaHll1Te C4eTOBOAH111 n011111Tlt1Kll1 111
pa3yMHOCTTa Ha C4eTOBOAH111Te np1116111113111Te11Hll104eHKll1111 CBbp3aH111Te c T~X
onosecT~BaH111~, HanpaseHll1 OT pbKOBOACTBOTO.
- AOCrnraMe AO 3aKJ1t04eHll1e OTHOCHO yMeCTHOCTTa Ha 1113n0113BaHe OT CTpaHa
Ha pbKOBOACTBOTO Ha C4eTOBOAHaTa 6a3a Ha OCHOBaTa Ha
npeAno11o:>KeH111eTO 3a Ae~crsa~o npeAnp111~rne 111, Ha 6a3aTa Ha
no11y4eH111Te OA111TOpCKll1 AOKa3aTe11CTBa , OTHOCHO TOBa Aa11111 e Han1114e
Cb~ecTBeHa Hec111rypHocr, oTHac~~a ce AO cb6111rn~ 11111111 yc11os111~, KOll1TO
6111xa MOr11111 Aa nopOA~T 3Ha4111Te11Hll1 CbMHeHll1~ OTHOCHO cnoco6HOCTTa Ha
6aHKaTa Aa npOAb11:>Kll1 Aa cpyHK41110H111pa Karn Ae~crsa~o npeAnp111~rne. AKO H111e AOCTlt1rHeM AO 3aKJ1t04eH111e , 4e e Ha111114e Cb~eCTBeHa
Hec111rypHOCT, OT Hae ce 1113111CKBa Aa np111s11e4eM BHll1MaH111e B OA111TOPCK111~ Cll1
AOK11aA KbM CBbp3aHll1Te c Ta3111 Hec111rypHOCT onosecT~BaHll1~ BbB
cp111HaHcos111~ or4eT 11111111 s c11y4a~ 4e Te3111 onosecT~BaH111~ ca HeaAeKsaTHll1,
Aa MOA111¢1114111paMe MHeH111eTO Cll1. Haw111re 3aKJ1t04eHll1~ ce OCHOBaBaT Ha
OA111TOpCKll1Te AOKa3aTe11CTBa, no11yYeH111 AO AaTaTa Ha OA111TOpCKll1~ Hll1
AOKnaA. 6bAe~111 cb6111rn~ 11111111 yc11os111~ o6a4e Morar Aa cTaHaT np1114111Ha
6aHKaTa Aa npeycraHos111 cpyHK41110H111paHeTO c111 Karn Ae~cTBa~o n peAn p111~rne.
- 04eH~BaMe 4~110CTHOTO npeACTaB~He, CTpyKTypa 111 CbAbp:>KaH111e Ha
cp111HaHCOBll1~ OT4eT, BKJ1t04111Te11HO onosecrnsaHll1~Ta, 111 Aa11111 cp111HaHCOBll1~T
OT4eT npeACTaB~ OCHOBOno11ara~111Te 3a Hero CAe11Kll1 111 Cb6111Tlt1~ no Ha4111H,
KO~TO nocrnra AOCTOBepHO npeACTaB~He.
4
,QOKflA):l HA HE3ABHCHMH.R OP,HTOP
H111e KoMyH111K111paMe c n1111...1arn, HarnsapeH111 c 06~0 ynpasneH111e, HapeA c ocTaHan111Te Bbnpoc111, nnaH111paH111f! o6xsaT 111 speMe Ha 1113nbnHeH111e Ha OAlllTa Ill Cb~8CTB8HlllT8 KOHCTaTal...1111111 OT OAlllTa, BKflt04111T8f1HO Cb~8CTB8Hlll
H8AOCTaTbl...llll BbB BbTpeWHlllfl KOHTpon, KOlllTO lllA8HT111cp1111...1111paMe no speMe Ha 1113BbpWBaHlllfl OT Hae OAlllT.
KnMr 6bnrap11171 00.Q
.Qo6p111Ha Kano Ynpaaumen
6yn. ,,6bnrap111s:1" Cocp11171 1404, 6b 21 MapT 2017 r.
)J;oKJia,z:i; Ha YnpaBuTeJIHH.H C'hBeT 1a ,L1,eiiHOCTTa Ha
,,AJinaHu: liaHK li'hJirapu.H" A)]; npe1 2016-Ta ro,LJ,uHa
AokAag Ha Vnpa8ume·AHUSI Cb;8;em 3a ge.uMocmma Ha ,,AAuaHu 6aHk libA2apus:au AA
npe;3 2016·ma 2oguHa
YBa>kaeMu akuuoHepu,
Ao6pe gowAu Ha pegoBHomo 2oguwHo o6w,o cb6paHue Ha akuuoHepume Ha ,,AAuaHu 6aHk 6bA2apus( AA.
l!13MUHaAama 2016-ma 6ewe nopegHama ycnewHa 2oguHa 3a ,,AAuaHu 6aHk 6bA2apu51" AA, npe3 ko51mo m51 npogbA>ku ga cpyHkuuoHupa kamo /\051/\eH u kopekmeH napmHbop Ha cBoume kAueHmu u napmHbopu Ha MecmHu51 u Me>kgyHapogHume na3apu.
Bbnpeku ycAo>kHeHama MakpoukoHOMU4ecka koHkmkmypa, 6aHkama nocmu2Ha go6pu cpuHaHcoBu pe3yAmamu, o6ycAoBeHu om npegnocmaBkume 3a ecpekmuBHo ynpaBAeHue u pa6oma Ha HeOHume cAy>kumeAu.
npe3 2016-ma 2. 6aHkama gocmu2Ha cyMa Ha akmuBume om 2 460 472 XU/\. AeBa u peaAu3upa ne4aA6a cAeg gaHb4HO 06Aa2aHe B pa3Mep Ha 30 255 XU/\. AeBa.
npuBAet.1eHU cpegcmBa
KbM kpa51 Ha 2016-ma 2. kAueHmckume geno3umu B 6aHkama ce yBeAu4aBam c 8.9 % u gocmu2am 2 153 309 xuA. AB.
l!13mo4HUUU Ha cpuHaHcupaHe Ha 6aHkama ca geno3umu Ha 2pa>kgaHu - 1 238 462 XU/\. AB. u geno3umu Ha kopnopamuBHu kAueHmu - 914 847 XU/\. AB.
KbM kpa51 Ha 2016-ma B AAuaHu 6aHk ob/\2apu51 ce o6cAy>kBam 27 906 6po51 cMemku Ha kopnopamuBHu kAueHmu u 279 168 6po51 cMemku Ha 2pa>kgaHu.
1
KanumaA
0cHoBHu51m kanumaA Ha AAuaHu 6aHk 6bA2apu51 AA kbM 31.12.2016-ma 2. e 69 000 XUA. AB., pa3npegeAeH B 69 000 XUA. 6po51 nouMeHHU akuuu c npaBo Ha 2Aac c HOMUHaAHa cmoOHocm no 1 AeB Bc51ka.
KbM 31.12.2016-ma 2. co6cmBeHU51m kanumaA Ha 6aHkama e 217 110 xuA. AB. 06w,u51m puckoB koMnoHeHm Ha 6aAaHcoBume u 3ag6aAaHcoBu akmuBu Ha 6aHkama e 1 028 194 xuA. AB. KanumaAoBama 6a3a Ha 6aHkama, cb2AacHo HoBama kanumaAoBa paMka Ha EU6 /6a3eA 3/ 6e3 2oguwHa ne4aA6a 3a kpa51 Ha 2016-ma 2. e 180 899 XUA. AB. KoecpuuueHmbm Ha kanumaAoBa agekBamHocm e 17.59% /npu npenopb4umeAeH Ha 6H6 MUHUMYM om 13.5%./ u koecpuuueHm 3a agekBamHocm Ha kanumaAa om nbpBu peg 17.59% /npu npenopb4UmeAeH Ha 6H6 MUHUMYM om 11.5%/. KbM 31.12.2016 2. 6aHkama He om4uma kanumaA om Bmopu peg nog cpopMama Ha nog4uHeH cpo4eH Qb/\2 B kanumaAoBama cu 6a3a.
Akmu6u
AkmuBume Ha 6aHkama B kpa51 Ha 2016-ma Bb3AU3am Ha 2 460 472 xuA. AB., kamo 3a egHa 2oguHa ce yBeAu4aBam c 6.05% u cbcmaBA51Bam 2.68% om akmuBume Ha 6aHkoBama cucmeMa kbM 31.12.2016 2., npu 2.66% kbM kpa51 Ha 2015-ma.
B cmpykmypama Ha akmuBa no-cbw,ecmBeHa npoM51Ha ce Ha6Ak>gaBa npu ueHHume kHwka, 4U0mo Q51A HapacmBa c 4 nn., cnp51MO npegxogHama 2oguHa, gocmu2aOku 26% 3a cMemka Ha HemHume kpegumu, koumo 3a CbW.U51 nepuog ce cBuBam c 7 nn., a geAbm UM Bb3AU3a cbomBemHo Ha 44%.
AoxogoHocHume akmuBu Ha 6aHkama kbM kpa51 Ha 2016-ma 2. om6eA513Bam pbcm om 3.9% cnp51MO 2015-ma u Bb3AU3am Ha 1 751 550 xuA. AB. HaO-Bucok meMn Ha pacme>k 3a om4emHU51 nepuog om6eA513a nopmcpeOAbm om ueHHU kHu>ka (27 .8 %), kamo B HOMUHaAHO u3pa>keHue gocmu2Ha cyMama om 635 021 xuA. AB.
6pymHama cmoOHocm Ha npegocmaBeHume om 6aHkama kpegumu kbM kpa51 Ha 2016-ma 2. e 1 218 555 xuA. AB., kamo ce Ha6Ak>gaBa HaMaAeHUe om 6% Ha 20QUWHa 6a3a. npegocmaBeHume kpegumu Ha 2pa>kgaHu ce yBeAu4uxa c 3.7% cnp51MO kpa51 Ha 2015-ma 2. u ca B pa3Mep Ha 602 458 xuA. AB. Kpegumume Ha kopnopamuBHu kAueHmu kbM kpa51 Ha CbW.U51 nepuog ca 616 097 xuA. AB., kamo B cpaBHeHue c npegxogHama 2oguHa HaMaA51Bam c 14.3 %.
2
Cb2AacHo HoBama paMka 3a cpuHaHcoBa omLtemHocm no Basel Ill (FINREP) kpegumume c npocpoLtue Hag 90 gHu Bb3AU3am Ha 176 246 xuA. AB. u npegcmaBASlBam 14.23 % om kpegumHUSl nopmcpeOA Ha 6aHkama, kamo aHaA02U4HUS1 noka3ameA 3a US1Aama 6aHkoBa cucmeMa e 18.28% u 16.26% 3a 2-pa 2pyna 6aHku (kbM 31.12.2016).
HemHu <t>uHaHcoBu npuxogu
npe3 U3MUHaAama 2016-ma 2oguHa 6aHkama 3ana3Ba cbomHoweHUSlma B cmpykmypama Ha Hemlllume cpuHaHcoBu npuxogu, kamo ocHoBeH cpakmop 3a cpopMupaHe Ha ne4aA6ama ocmaBam HemHume AuxBeHu npuxogu u HemHume npuxogu om makcu u kOMUCUOHU.
C HaO-Bucok omHocumeAeH gSlA om AuxBeHume npuxogu ca npuxogume om AuxBu no kpegumu u aBaHcu Ha kAueHmu - 65 788 xuA. AB., koumo npegcmaBASlBam 81.28 % om o6Luo npuxogume om AuxBu, npu 84.98% 2oguHa no-paHo. /\uxBeHume npuxogu om uHBecmuuuu ca 15 472 xuA. AB. u uMam omHocumeAeH gSlA om 19.12 % (npu 14.76 % kbM kpaSl Ha 2015-ma 2oguHa).
HemHUSlm goxog om makcu u koMucuoHu Bb3AU3a Ha 18 975 xuA. AB., omLtumaOku HaMaAeHue om 5.21 % cnpSlMO kpaSl Ha 2015-ma 2. npuxogume om makcu u koMucuoHu no kacoBu onepauuu u napuLtHU mpaHccpepu 3a CbW,USl nepuog HaMaASlBam C 9.53%. npuxogbm, peaAu3upaH om makcu u koMucuoHu no 2apaHuuu u akpegumuBu, cnaga c 16.07%, a mo3u noAyLteH om gpy2u makcu u koMucuoHu HapacmBa c 4.92 %.
HemHuSlm goxog om BaAymHa mbp20BuS1 u kypcoBu pa3Auku e 2 566 xuA. AB., om6eAS13BaOku cnag om 4.82% cnpSlMO kpaSl Ha npegxogHama 2oguHa.
Ag,MuHucmpamuBHu pa3xogu OnepamuBHume pa3xogu Ha 6aHkama 3a 2016-ma 2. Bb3AU3am Ha
49 497 xuA. AB., kamo om6eAS13Bam cnag om 3.3% cnpSlMO 2015-ma 2. Pa3xogume 3a HaeMu ce yBeAuLtaBam MUHUMaAHO c 0.32%, a
pa3xogume 3a aMopmu3auuu om6eAS13Bam cnag om 17 .16% cnpSlMO 2015-ma 2. 06eMbm Ha cpegcmBama, npegHa3HaLteHu 3a nokpuBaHe Ha BHockama BbB C))oHga 3a 2apaHmupaHe Ha BA020Beme Ha cpu3uLtecku Auua, Bb3AU3a Ha 3 221 xuA. AB., koOmo HaMaASlBa c 59.04% cnpSlMO 2015 2. BHockama BbB C))oHg 3a npecmpykmypupaHe Ha 6aHkume e B pa3Mep Ha 3 098 xuA. AB. (2015 2.: 2 468 xuA AB.). OnepamuBHume pa3xogu, Bb3HUkHaAu om MamepuaAu, ogum, gpy2u ycAy2u, kakmo u ynpaBAeHcku
3
MapKen-1Hro0111 111 APYr1t1 pa3XOAV1 HapacT0aT c 61111130 12.77 % 111 8b311V13aT Ha 18 655 XV1/l. /18. nopaAV1 V138bHpeAHV1 pa3XOAV1, C8bp3aHV1 c np08eAeHV1R nperlleA Ha Ka4eCT80TO Ha aKTV18V1Te V1 KOHcy11TaHTCKV1 yc11yr111.
B KpaR Ha 2016-Ta r. o6eMa Ha pea111t131t1paHV1R OT 6aHKaTa 6pyTeH onepaTV18eH pe3y11TaT e 96 406 XV1/l. /18., KaTO OT6e/1R38a HaMalleHV1e OT 0.32% cnpRMO npeAXOAHaTa rOAV1Ha.
CbOTHoweH1t1eTo Cost/Income (AAMV1HV1CTpaTV18HV1 pa3XOAV1/ 6pyTeH onepaTV18eH pe3y/1TaT) KbM KpaR Ha 2016-Ta r. 8b3/1V13a Ha 51.34 %
npV1 52.93% KbM KpaR Ha npeAXOAHaTa rOAV1Ha.
<l>HHaHCOBM u.e11M 3a 2017-Ta rOAMHa
<D1t1HaHC08V1Te u,e11111, KOV1TO 6aHKaTa CV1 nocTa8R 3a 201TTa fOAV1Ha, ca 6a3111paH1t1 Ha oYaKsaHaTa na3apHa KOHl-OHKTypa 111 OA06peH1t1R n11aH Ha 6aHKaTa OT HaA30pHV1R (b8eT V1 Ha n11aH08V1R A1t1a11or c Allianz CEE.
,L1,1t1HaM1t1KaTa 8 o6eMa Ha 61t13Heca, V13MepeHa 4pe3 nJlaH1t1paH1t1R pbCT Ha KpeAV1THV1R nopn:pe11t11, 8b3/1V13a Ha 4.6%.
To3111 o6eM 61t13Hec c11eA8a Aa reHep111pa ne4a116a c11eA AaHbU,V1 s pa3Mep Ha 26.7 MJlH. 118., KORTO Aa oc111ryp1t1 8b3Bpbw,aeMOCT Ha Kan1t1Ta11a (ROE) OT 12.3%.
HOBH npOAYKTH M yc11yrw
npe3 2016-Ta r. 6aHKaTa npOAbll>t<V1 Aa nOAAbp>t<a V1 pa38V18a npOAYKT08aTa c111 raMa 8 ,, 6aHK1t1paHe Ha Ape6Ho" c u,e11 3aT8bp>t<Aa8aHe Ha AOCT1t1rHaT1t1Te no3111u,111111.
npe3 2016 r. 8 6aHK08aTa CV1CTeMa npOAb/l>t<V1 y0e/11t14eHV1eTO Ha cnecTR8aHV1RTa Ha rpa>t<AaH1t1 111 AOMaK1t1HCT0a, KOeTo 0Ka30awe HaT1t1CK KbM HaMa11eH1t1e Ha u,eHaTa Ha np111011eYeH111R pecypc; 3aeAHO c T08a u,eHaTa Ha KpeAV1Ta 3a CbUJ,V1R cerMeHT 3ana3V1 HV13XOARW,aTa CV1 TeHAeHU,V1R.
KOHKypeHU,V1RTa 8 KpeAV1TV1paHeTO ce 3ana3V1 V1 npe3 Ta3V1 fOAV1Ha KaTO HOMV1HaJlHV1Te /lV1X8eHV1 HV1Ba no V1nOTe4HV1Te KpeAV1TV1 naAHaxa nOA
4 %, np1t1 rn P nOA 4.5 %. npe3 4-TO TPV1MeCe4V1e Ha fOAV1HaTa B/le3e 8 CV1/la np111eTV1RT no
paHO npe3 rOAV1HaTa 3aKOH 3a KpeAV1TV1Te 3a HeABV1>t<V1MV1 V1MOTV1 Ha n0Tpe61t1Te11111 (3KH Vt n). 3aKOHOAaTe/lHV1Te npoMeHV1 MOraT Aa 6bAaT o6o6w,eHV1 KaKTO C/leABa:
4
• l!l3Be>kgaHe B omgeAeH 3akoH Ha pe2yAauu51ma Ha unome4Homo kpegumupaHe, koflmo go MoMeHma 6ewe B o6xBama Ha 3akoHa 3a nompe6umeAckufl kpegum;
• Pa3wup5lBaHe Ha u3uckBaHuftma kbM kpegumopume ga uHcpopMupam nompe6ume/\5l omHocHo Bcu4ku puckoBe, koumo Mo2am ga ce peaAu3upam npu BcmbnBaHe B gbA2ocpo4Ha kpegumHa cgeAka - npoMf!Ha B PecpepeHmHume AuxBeHu npoueHmu, npoMf!Ha BbB BaAymHume kypcoBe, ko2amo goxogume Ha nompe6ume/\5l ca BbB BaAyma, pa3/\U4Ha om BaAymama Ha kpeguma u m.H.
• BbBe>kgaHe Ha u3uckBaHe kbM kpegumopume 3a npegocmaBf!He Ha 06Bbp3Baw.o npegAo>keHue u 06pa3eu Ha go20Bop 3a kpegum no cgeAkama B cpok om 14 gHu npegu ckAk>4BaHe Ha go20Bopa.
C 02/\eg HopMamuBHume npoMeHu A/\uaHu 6aHk npeBege geOHocmma cu npu omnyckaHe Ha unome4HU kpegumu kbM HoBume 3akoHoBu U3UckBaHU5l.
npe3 2016 B 6U3Hec /\UHU5l ,,KopnopamuBHo 6aHkupaHe" cpokycbm 6e 3a akmuBHu npoga>k6u u 3ana3BaHe 4Ucmomama Ha kopnopamuBHLifl kpegumeH nopmcpeO/\. Pa6omuxMe 3a yBe/\u4aBaHe Ha npuxogume om makcu u koMucuoHu u 3a Cb3gaBaHe Ha HoBu Bb3MO>i<Hocmu 3a kpegumupaHe.
npe3 nbpBomo n0Ay2ogue Ha 20QUHama 6e LI3BbpWeH e>ke2ogeH npe2Aeg Ha kopnopamuBHume kAueHmu, no/\3Baw.u npecpepeHuua/\HU ycAoBufl 3a 6aHkoBo o6cAy>kBaHe.
6e LI3BbpweH u e>ke2ogHLI5l npe2Aeg Ha B3aUMoomHoweHLI5lma HU c c oueHumeAume.
CBpbxAukBugHocmma Ha 6aHkama, meHgeHUUflma 3a pbcm Ha npuBAe4eHume cpegcmBa om kopnopamuBHu kAueHmu, Hamucka 3a HuckoAuxBeHu kpegumu Ha/\o>kuxa ga cmaHeM egHa om nbpBume 6aHku B ob/\2apu5l, koflmo BbBege ompuuameAHa AuxBa no pa3nAaw.ame/\HU cMemku. Bcu4ku kAueHmu, oco6eHo oHe3u c 20/\eMu caAga Hag 30 MAH.AB. kyMyAamuBHo 3a eBpo u AeBa/10 MAH. USO, 3anAaw,am ompuuame/\Ha /\LIXBa.
6ewe HanpaBeH nbAeH aHa/\U3 Ha cbw,ecmByBaw.ume geno3umHu npogykmu. HeampakmuBHume npogykmu u me3u c kpamku cpo4Hocmu 65lxa cnpeHu om npoga>k6a, a Ha ocmaHaAume ce npoMeHu Ha4UHa Ha cpyHkuuoHupaHe no omHoweHue Ha oAuxBf!BaHemo. BbBege ce makca 3a npegcpo4HO npekpamf!BaHe Ha geno3um B pa3Mep Ha 0.2% Bbpxy
5
pa3Mepa Ha 2AaBHuuama Ha geno3uma, a AuxBeHume paBHuw,a no geno3umu ca 6Au3ku go me3u no pa3nAaw,ameAHa cMemka.
npegAa2aHume cmaHgapmHu npogykmu AAuaHu Pa3Bumue u AAuaHU nepcnekmuBa ycn51xa 3a kpamko BpeMe ga 3aeMam cBoemo M51cmo B nopmcpoAuomo Ha 6aHkama u 651xa ycnewHo npogaBaHu npe3 2016 2og. emaHa 51CHO, 4e npegBapumeAHO o651BeHume 02paHu4umeAHU ycAoBu51 u yckopeHU51 npouec no omnyckaHe Ha kpegumu HU no3BoAuxa ga gocmu2HeM go HoBu kAueHmu.
111 2016-ma 2oguHa 6ewe akmuBHa no omHoweHue Ha cbmpygHu4ecmBomo HU c BbHWHU cpuHaHcoBu uHcmumyuuu. B Ha4aAomo Ha 2016 2. ycBouxMe gonbAHumeAeH pecypc kbM AUMuma no npo2paMa JEREMIE. a6w.ama ycBoeHa cyMa kbM kpa51 Ha 2016 2. e 17.650 MJ\H.eBpo, a ocmamb4HU51 gbA2 e B pa3Mep Ha 13.963 MAH.eBpo.
npe3 M. cenmeMBpu 2016 2. nognucaxMe HoBo cnopa3yMeHue c EBponeOcka UHBecmuuuoHHa 6aHka 3a HoBu 30 MAH. eBpo. npe3 2017 2. npegcmou o6e3ne4aBaHemo Ha 3aeMa u ycBo51BaHe Ha 4acm om cpegcmBama.
npe3 Bmopama noAoBuHa Ha 2016 2. ckAlo4UXMe HOB go20Bop c HauuoHaAeH 2apaHuuoHeH cpoHg 3a no-Bucoko puckoBo cpuHaHcupaHe c 2apaHuuoHeH AU Mum Ha kpegumonoAy4ameA go 3 000 000 AB.
npe3 anpuA 2016 2. cmapmupa CbW.UHckama pa6oma c kAueHmu Ha HoBocb3gageHomo 3BeHo <DakmopuH2. Ao kpa51 Ha 2oguHama 3BeHomo pa6omu c 16 kAueHma c o6w. o6opom om 15.48 MAH.AB. u cyMa Ha aBaHcoBume nAaw,aHu51/cpuHaHcupaHu51ma 4.4 MAH.AB.
B paMkume Ha 2oguHama, 6aHkama 3ana3u omHocumeAHO Bucok pbcm B ocbw,ecmBeHume mpaH3akuuu c kapmu - noBuweHuemo cnp51MO 2015 2oguHa e om 18.15%, kamo npu mpaH3akuuume, OCbW,ecmBeHU Ha nae mepMUHaAU, HapacmBaHemo e ow,e n0-20A51MO -27.22%.
npe3 gekeMBpu 2016 cmapmupaxMe gBa nakemHu npogykma -AAuaHu emapm u AAuaHu emapm +, koumo npegocmaB51m Ha kAueHmume Bb3MO>i<Hocmma ga noA3Bam pa3nAaw,ameAHa cMemka, eAekmpoHHU ycAy2u - ge6umHa kapma, uHmepHem u Mo6uAHO 6aHkupaHe, sms - u3Becm51BaHe, kakmo u 3acmpaxoBameAHU npogykmu npu npecpepeHuuaAHa nakemHa ueHa. acHoBeH map2em 3a HoBume nakemu ca cAy>kumeAu Ha kopnopamuBHu kAueHmu Ha 6aHkama, Ho om m51x Mo2am ga ce Bb3nOA3Bam Bcu4ku Hacmo51w,u u 6bgew,u kAueHmu.
6aHkama npogbA>ku akmuBHomo y4acmue B gBeme kaMnaHuu 3a noBuwaBaHe U3nOA3BaeMocmma Ha kapmoBume npogykmu Ha nae mepMuHaAu B mbp20Bckume o6ekmu u Men u pa3wup51BaHe Ha Mpe>f<ama om 6e3kOHmakmHU nae mepMUHaAU, Op2aHU3UpaHU om
6
Me>kgyHapogHu51 kapmoB onepamop Bu3a EBpona. B paMkume Ha 2oguHama, omHoBo cbc cbgeOcmBuemo Ha BLI3a EBpona, 6e op2aHU3LipaHa kaMnaHLI51 3a yBeAuLtaBaHe LI3gaBaHemo Ha ge6umHu u kpegLimHLI kapmLI 3a kopnopamLIBHLI kALieHmLI.
npe3 2016 20QLIHa 651Xa op2aHU3LipaHLI LtemupLI CbBMeCmHU kaMnaHLILI c gpy>kecmBama om AALiaHu 6bA2apu51 XoAgLIH2 3a npegAa2aHe Ha kpegLimHLI kapmLI Ha meXHU J\0511\HU kAUeHmLI. npegAo>keHLISlma 651Xa HacoLteHu kakmo kbM kALieHmLI Ha >kLIBomo 3acmpaxoBameAHU npogykmLI, maka u kbM kAueHmu Ha o6LUo 3acmpaxoBaHe LI neHcuoHHU cpoHgoBe.
e noMoLUma Ha kapmoBLime onepamopLI Bu3a LI Macmbpkapg ce npoBegoxa o6LUo mpLI ycnewHLI kaMnaHuu 3a pa3WLip51BaHe Ha nopmcpoAuomo om kapmogbp>kameAu Ha ge6umHLI LI kpegLimHu kapmu.
e ueA noBuwaBaHe Ha kALieHmckama ygoBAemBopeHocm Ha kapmogbp>kameAume 6e peaALI3UpaHa gonbAHumeAHa Bb3MO>kHocm 3a aBmoMamuLtHO no2ac51BaHe Ha MUHLIMaAHa no2acumeAHa BHocka no kpegLimHa kapma B nbAeH pa3Mep om gpy2a pa3nAaLUameAHa cMemka Ha kAueHma.
e 02Aeg u3nbAHeHLie LI3uckBaHu51ma Ha peBLI3upaHama EBponeOcka gLipekmLIBa 3a nAame>kHLI ycAy2u BbB BbmpewHU51 na3ap, 6aHkama ocbLUecmBu npoM51Ha B Memogume 3a onpegeA51He Ha mapLicpHu ycAoBLI51 3a mbp20BuLI, nOA3BaLUU nae mepMUHaJ\LI om 6aHkama. Taka, CLtLimaHo om Meceu AnpLIA, 6aHkama 6e egHa om nbpBLime om20BopLIAa Ha HoBume eBponeOcku LI3LickBaHLI51. 3aegHo c HoBoBbBegeHLiemo 6e ocbLUecmBeHa gByMeceLtHa kaMnaHLI51 3a npLIBAuLtaHe Ha HoBu mbp20Buu, npueMaLULI kapmoBu nAaLUaHLI51 Ltpe3 nae mepMLIHaJ\HO ycmpoOcmBo.
npe3 2016-ma 20QUHa UHmepHem 6aHkupaHemo npOQbA>kaBa ga 6bge npegnoLtLimaHLI51 HaLtuH 3a ocbLUecmB51BaHe Ha npeBogHu Hape>kgaHLI51. akoAo 64 % om BcLILtku npeBogHLI onepauLiu Ha 6aHkama ca OCbLUecmBeHLI Ltpe3 LIHmepHem LI HoBomo M06UJ\HO 6aHkLipaHe.
Pe3yAmamume Ha BbBegeHo B ekcnAoamauu51 B kpa51 Ha 2015 2ogLIHa npuAo>keHue 3a ocbLUecmB51BaHe Ha 6aHkoBu mpaH3akuLiu npe3 Mo6uAHLI ycmpoOcmBa - cMapmcpoH LIALI ma6Aem, HanbAHO nokpuxa oLtakBaHu51ma HU 3a 6bp3omo MY Bb3npueMaHe om nompe6LimeALime Ha uHmepHem 6aHkupaHemo, kamo 3a 2oguHama ca ocbLUecmBeHu okoAo 30 XLIA. 6po51 mpaH3akuLiu Ltpe3 npLIAo>keHuemo. B gu2LimaAHume Ma2a3LIHU 3a npuAo>keHLI51 Ha Apple u Google, Mo6LIAHomo 6aHkLipaHe Ha AALiaHu 6aHk e oueHeHo HaO-Bucoko cpeg BcLILtku peweHLI51 Ha 6bA2apckLI 6aHkLI.
651xa ocbLUecmBeHLI MHo>kecmBo akmyaALI3auuu u gopa6omku Ha cpyHkULIOHaAHocmu B cLicmeMama 3a LIHmepHem 6aHkLipaHe -
7
BbBe>kgaHe Ha HoBa gekAapauu$1 cb2AacHo u3uckBaHU$lma Ha 3Ml!ln, akmyaAu3aUU$1 Ha gu3aOH 3a Mo6u/\HU ycmpoucmBa, npoMeHu, cBbp3aHu c HOpMamuBHu U3UckBaHU$1 u gp.
KbM kpa$1 Ha om4emHU$1 nepuog ca Ha/\U4HU H$lkOAko HoBu npoekma B c<Pepama Ha eAekmpoHHume ycAy2u, koumo ca mexHo/\02u4HO 3aBbpweHu, Ho we 6bgam BHegpeHu B Ha4aAomo Ha 2017 2oguHa -npueMaHe Ha kapmoBu nAaLUaHU$1 npu mbp20Buu c HoB mun Mo6uAHO nOC mepMUHa/\HO ycmpoOcmBo - mPOS, <PyHkUUOHa/\HOCm 3a npe2Ae>kgaHe B uHmepHem 6aHkupaHe Ha gaHHU 3a <PuHaHcoBu UHcmpyMeHmu Ha kAueHmu, ynpaBA$1BaHu om 6aHkama, HoBocmu npu ycAy2ama 3a SMS - u3Becm$1BaHe Ha kAueHmume 3a mpaH3akuuu om mexHume cMemku B 6aHkama.
Mpe>ka 3a npo,ga>k6u
npe3 2016 2. cmapmupa npouec no onmuMu3aUU$1 Ha kAoHoBama Mpe>ka Ha 6aHkama.
Ha 6a3a Ha u3BbpwBaH pe2yA$1peH aHa/\U3 Ha e<PekmuBHocmma u nomeHuuaAa 3a pa3Bumue Ha mo4kume 3a npoga>k6u u pe3yAmamume npe3 nocAegHume H$lkoAko om4emHu nepuoga, 6$lxa 3akpumu ©Ll KpaHeBo, MCJ)L.l Ky6pam, MCJ)L.l 6$1/\a CAamuHa, M©Ll 06wecmBeH mpe3op, ©Ll 6yA$1pg, ©Ll rbAb6oBo, ©Ll 6a/\4Uk, MCJ)L.l nonoBo, MCJ)L.l 6yp2acku cBo6ogeH yHuBepcumem, ©Ll 6eHkoBcku u ©Ll BapHeHcku cBo6ogeH yHuBepcumem.
C me3u npoMeHu B kpa$1 Ha 2016-ma 2. o6LUU$lm 6po0 mo4ku B Mpe>kama 3a npoga>k6u Ha AAuaHu 6aHk 6b/\2apu$1 AA e 91 6p. B 47 HaceAeHu Mecma B m.4: 40 6p. 6Ll, 38 6p. ©Ll, 13 6p. MCJ)L.l.
lllH<J>OpMaUUOHHU meXHOA.oauu
npe3 U3MUHa/\ama 2oguHa B o6Aacmma Ha UH<PopMaUUOHHUme mexHoA02uu 6$lxa BHegpeHu MHo>kecmBo gopa6omku u HoBu npogykmu, cBbp3aHu c H$lkOAkokpamHume npoMeHu B mapu<Pama Ha 6aHkama. B penopmuH2 cucmeMama Ha 6aHkama ca pa3pa6omeHu akmyaAHU om4emHu <PopMu Ha 6H6, cBbp3aHu c npoMeHu B u3uckBaHU$lma Ha 6H6 u EL.l6. Pa3pa6omeH 6e CbLUO maka uHmep<Peuc, cBbp3aH c HoBocb3gageHU$1 B 6H6 Pe2ucmbp Ha 6aHkoBu CMemku u ceu<PoBe.
YcnewHo 6$lxa npukAlo4eHu H$lkOAko uH<PpacmpykmypHu npoekma, cpeg koumo cAegBa ga ce om6eAe>ku mo3u 3a apxuBupaHe u 6ekbnupaHe Ha uH<PopMauuoHHama cucmeMa Ha 6aHkama.
8
B o6Aacmma Ha pa3nAaLUaHu51ma 6ewe pa3pa6omeH HOB UHmepcpeOc, cBbp3aH c ocbLUecmB51BaHemo Ha BaAymHume npeBogu no SEPA.
V1 npe3 U3MUHaAama 2oguHa cneuuaAHO BHuMaHue 6e omgeAeHo Ha Bbnpocume Ha uHcpopMauuoHHama cu2ypHocm B 6aHkama. BHegpeH 6e Web Application Firewall, 4pe3 koOmo ce noBuwu cu2ypHocmma Ha cucmeMama 3a VlHmepHem 6aHkupaHe Ha 6aHkama.
B Ha4aAomo Ha 2oguHama 6e BHegpeHo HoBo npuAo>keHue, koemo no380A518a 6aHkama ga u38bpwBa CDakmopuH2 ycAy2u 3a cBoume kAueHmu.
npe3 U3MUHaAama 2oguHa cmapmupa npoekmbm 3a Mu2pauu51 Ha ocHoBHama 6aHkoBa cucmeMa kbM nocAegHama Bepcu51 Ha noA38aHU51 B MoMeHma npogykm - Flexcube, koOmo ce 04akBa ga npukAk>4u npe3 npoAemma Ha 2018 2.
npe3 CAegBaLUama 2oguHa LUe npogbA>kUM ga pa38u8aMe uHcpopMauuoHHume mexH0Ao2uu, BHegpeHu B 6aHkama, 3a ga om20Bap51Me cBoeBpeMeHHO Ha Bcu4ku npoMeHu B HopMamuBHama u 3akoH0Ba ypeg6a B cmpaHama, npegu38ukameAcmBama Ha 6U3Heca u kAueHmckama ygoBAemBopeHocm, 4pe3 cu2ypHa, Hage>kgHa u Bucokonpou38ogumeAHa uHcpopMauuoHHa cucmeMa, om20Bap51LUa Ha cBemoBHume cmaHgapmu B o6Aacmma. CDokycbm HU LUe 6bge Haco4eH npuopumemHo kbM npoekma 3a Mu2pauu51 Ha ocHoBHama 6aHkoBa cucmeMa, Ho CbLUO maka LUe 6bge o6bpHamo BHuMaHue Ha aBmoMamu3upaHe Ha npouecume Ha o6cAy>k8aHe Ha kAueHmume, kakmo u Ha BHegp51BaHe Ha cucmeMa 3a ynpaBAeHue Ha 6u3Hec npouecume B 6aHkama. OcBeH moBa npe3 cAegBaLUama 2oguHa ce o4akBa 8Hegp51BaHemo Ha HoBa AML u AntiFraud cucmeMa, ko51mo ga om20Bopu Ha HapacmBaLUume U3uckBaHU51 3a cu2ypHocmma Ha BAo>keHU51ma Ha kAueHmume B 6aHkama.
DepCOHaA
KbM kpa51 Ha 2016 2oguHa B ,,AAuaHu 6aHk 6bA2apu51" AA pa6om51m 813 cAy>kumeAu Ha mpygoB go20Bop.
3a nopegHa 2oguHa 6aHkama npogbA>ku akmuBHama cu noAumuka no omHoweHue Ha kBaAucpukauu51ma u npocpecuoHaAHomo u3pacmBaHe Ha CAy>kumeAume. npe3 2oguHama 651xa npoBegeHU BbmpeWHU o6y4eHU51 om MeHug>kbpu B UY Ha AAuaHu 6aHk 6bA2apu51, kakmo u o6y4eHU51 om cmpaHa Ha BbHWHU koHcyAmaHmu u o6y4umeAHU cpupMu.
npe3 2017 2. npouecbm no pa3Bumue u o6y4eHue Ha nepcoHaAa LUe npogbA>ku.
9
Kpe.gum.eH1; na3apeH,. AukBugeH u onepauuoHeH puck
6aHkama ynpaBM1Ba kpegumHUSl puck nocpegcmBoM npaBuAa u npouegypu, cBbp3aHu c xapakmepucmukume Ha kpegumHume cgeAku, ckAlo4BaHu om Hes:i, pega, cpokoBeme u Ha4uHa Ha ms:ixHomo npoy4BaHe, aHa/\U3, oueHka, pa3pewaBaHe, cb2AacyBaHe, ynpaBAeHue u npoBu3upaHe, ogo6peHu om YnpaBumeAHus:i cbBem Ha 6aHkama nocpegcmBoM, kos:imo ynpaBAs:iBa akmuBHo cBos:i kpegumeH puck.
KpegumHus:im koMumem Ha 6aHkama u3BbpwBa e>keMece4eH npe2Aeg, oueHka, kAacucpuuupaHe Ha puckoBume ekcno3uuuu Ha 6aHkama, cpopMupaHe Ha cneuucpu4HU u o6w,u npoBu3uu 3a o6e3UeHka no npuAo>kuMume Me>kgyHapogHu cmaHgapmu 3a cpuHaHcoBa om4emHocm (MCCDO), B 3aBucuMocm om gonycHamus:i cpok Ha 3a6aBa Ha u3uckyeMu 3agbA>keHus:i, oueHka Ha cpuHaHcoBomo cbcmos:iHue Ha gAb>kHuka u U3m04Huuume Ha U3nAaw,aHe Ha He20Bume 3agbA>keHus:i, kamo cbcpegomo4aBa BHuMaHuemo Ha pbkoBogcmBomo Bbpxy pa32Ae>kgaHUS1 puck.
YnpaBumeAHus:im cbBem Ha 6aHkama ymBbp>kgaBa B Ha4aAomo Ha Bcs:ika kaAeHgapHa 2oguHa u Ha6AlogaBa e>keMece4HO koHueHmpauus:ima Ha ekcno3uuuu no kpegumHu npo2paMu, ompacAu, cekmopu, BugoBe kAueHmu, pa3Mep Ha kpegumume, Mamypumem u gp., kakmo u eMumeHmu, kpegumeH peOmuH2, AukBugHocm u gbp>kaBa (3a uHBecmuuuoHHU ueHHU kHu2u).
KbM 31.12.2016 2. uHguBugyaAHO u koAekmuBHo 06e3ueHeHume kpegumu, 3a koumo 6aHkama c4uma, 4e e Bepos:imHo ga He Mo>ke ga cb6epe us:iAama 2AaBHuua U/\U gbA>kuMume AuxBu cnopeg go20BopeHume ycAoBuSl no 3aeMa ca B pa3Mep Ha 176 246 xuA. AB., Ha4UC/\eHume 3a2y6u om o6e3UeHka no ms:ix ca B pa3Mep Ha 121 840 xuA. AB.
npuAa2aOku npuHuuna 3a nb/\Ho nokpuBaHe Ha pucka om 3a2y6u, 6aHkama e Ha4UC/\U/\a kbM 31.12.2016 2. koAekmuBHu npoBu3uu 3a noHeceHu, Ho Heom4emeHu 3a2y6u no npuAo>kuMume c4emoBogHu cmaHgapmu, 3a pegoBHu puckoBu ekcno3uuuu, 2pynupaHu Ha nopmcpeOJ\Ha ocHoBa B pa3Mep Ha 12 308 xuA.AB. CDopMupaHume npoBu3uu no npuAo>kuMume c4emoBogHu cmaHgapmu ca onpegeAeHu Bb3 OCHoBa Ha npuema noAumuka 3a npoBu3upaHe.
6aHkama ynpaBAs:iBa koHmpa2eHmHus:i puck kbM 6aHku kamo pa6omu ocHoBHo c koHmpa2eHmu om uHBecmuuuoHeH kAac. C ueA nbAHa u HaBpeMeHHa UHcpopMauus:i, Us:l/\OCmHO ynpaBAeHue u MOHUmopUH2 Ha koHmpa2eHmHus:i puck, Allianz SE ocbLUecmBs:iBa 4pe3 U3nOA3BaHemo Ha ye6 6a3upaHama cucmeMa CRisP. OnpegeAs:im ce AUMumu 3a
10
koHmpa2eHmu u ce ocbw,ecmBs:tBa e>kegHeBeH koHmpoA Bbpxy cna3BaHemo UM.
KbM 31.12.2016 2. Bcu4ku ekcno3uuuu kbM 6aHku ca kbM koHmpa2eHmu om uHBecmuuuoHeH kAac, c u3k/\Jo4eHue Ha 6AHKA ACK EM u YHukpegum 6yA6aHk AA. KbM kpas:t Ha 2oguHama geno3umume Ha napu4eH na3ap no ocmamb4eH Mamypumem ca npeguMHO kpamkocpo4HU go cegeM gHu u npegcmaBAs:tBam 93% om Bcu4kLI geno3umu u Hocmpo cMemku. PeOmuH2 cmpykmypama Ha geno3umume Ha napu4HU51 na3ap u Hocmpo cMemku e kakmo cAegBa: A/ AA- 42 %; BB+ I BBB+ 58%.
KbM 31.12.20162. 84.52% om 06w.us:1 3age/\eH kanuma/\ e 3a kpegumeH puck, cb2/\acHo HopMamuBHa paMka 6a3e/\ 3.
6aHkama ynpaBAs:tBa na3apHus:t puck nocpegcmBoM nogxogs:1w.a op2aHu3auuoHHa cmpykmypa 3a ugeHmucpukauus:t, U3MepBaHe, MOHUmOpUH2 U ynpaB/\eHUe. npouecume ca gokyMeHmupaHU LI uHcpopMauuoHHO o6e3ne4eHu. KbM 31.12.2016 2. ekcno3uuus:1ma Ha 6aHkama kbM na3apeH puck Ha nopmcpeO/\a om CDuHaHcoBu akmuBu, Qbp>kaHu 3a mbp20Bus:1 e 35 603 XU/\. AB. 3age/\eHus:tm kanuma/\ 3a na3apeH puck - o6w. u cneuucpu4eH - e 0.34% om o6w.o 3ageAeHU5I kanuma/\.
6aHkama npume>kaBa nopmcpeO/\ om AukBugHu akmuBu kbM kpas:i Ha 2016-ma 2oguHa B pa3Mep Ha 1 101 237 XU/\. AB., koOmo 0 no3BoAs:tBa ga noggbp>ka nogxog51w, 6a/\aHc Me>kgy cpo4Hocm Ha npuBAe4eHU51 pecypc 3a mekyw.o cpuHaHcupaHe Ha geOHocmma cu. KbM 31.12. 2016 2. cbomHoweHuemo Ha nbpBLI4Ha /\ukBugHocm e 23.84%, a Ha Bmopu4Ha AukBugHocm e 49.23% npu npenopb4ume/\eH koecpuuueHm Ha 6H6 He noMa/\ko om 20.00%.
KbM 31.12.2016 2. 06w,u51m 3ageAeH kanuma/\ 3a onepauuoHeH puck, U34UC/\eH no cmaHgapmu3upaH nogxog, e 15.14%. CDyHkuuoHupa LI cneuua/\u3upaH cocpmyep 3a pe2ucmpLipaHe Ha 3a2y6u om onepauuoHeH puck u 3a caMooueHka Ha nomeHuua/\Hume ecpekmu om npos:tBAeHue Ha makuBa cb6umus:t.
nogpo6Ho onoBecms:tBaHe Ha noAumukama Ha 6aHkama no ynpaBAeHue Ha cpuHaHcoBus:t puck (kpegumeH, AukBugeH, na3apeH) e npegcmaBeHo BbB cpuHaHcoBus:t om4em, u32omBeH Cb2/\acHo Me>kgyHapogHume cmaHgapmu 3a cpuHaHcoBo om4umaHe, npuemu 3a npLIAa2aHe B EBponeOckus:t Cblo3, npuAo>keHue 6.
IAH€f>,opMaUUS1 O:mHOCHO CbomBemcmBuemo Ha Cb3gageHama u npuA.a2aHama om 6aHkama, B poru1ma u Ha
11
uHBecmuuuoHeH noc.pegHuk, opaaHu3auus:a np,e3 2oguHama BbB Bpb3ka cbc cbxpaMs:aBaHemo Ha lmueHmcku akmuBu c u3uckBaHus:1ma no a.tA., 28 - 31 om Hapeg,6a N2 38 om 25.07.2007 2. 3a u3uckBaHus:1ma kbM g,euHocmma Ha uHBecmuuuoHHume nocpegHuuu
a) Hue cMe omkpuAu Ha kAueHmume nogcMemka B geno3umapHa uHcmumyuu7t Ha ocHoBama Ha nucMeH go20Bop, ck/\Jo4eH Me>kgy Hae u kAueHma u B cbomBemcmBue c npegBugeHume B He20 ycAoBu7t.
6) Kama uHBecmuuuoHeH nocpegHuk, koOmo omkpuBa cMemka 3a cpuHaHcoBu uHcmpyMeHmu Ha cBoO kAueHm npu mpemo /\UUe, Hue no/\a2aMe gbA>kuMama 2pu>ka 3a uHmepecume Ha kAueHma npu onpege/\71He Ha moBa /\UUe u Bb3/\a2aHemo Ha cbw,omo ga cbxpaH7tBa cpuHaHcoBume uHcmpyMeHmu Ha k/\ueHma, kakmo u pegoBHo npepa32/\e>kgaMe cbc cbw,ama 2pu>ka U36opa Ha moBa /\UUe u ycAoBu7tma, npu koumo mo cbxpaH7tBa cpuHaHcoBume UHcmpyMeHmu Ha kAueHma. 3a ga U3nb/\HUM me3u cBou 3agbA>keHu7tma Hue om4umaMe npocpecuoHa/\Hume ka4ecmBa u na3apHama penymauu7t Ha mpemomo /\UUe, kakmo u HopMamuBHume u3uckBaHU7t u na3apHume npakmuku, cBbp3aHu c gbp>kaHemo Ha makuBa cpuHaHcoBu uHcmpyMeHmu, koumo Mo2am ga HakbpH7tm npaBama Ha kAueHma. VIMaMe ck/\Jo4eHu go20Bopu 3a geno3umapHu ycAy2u c UeHmpaAeH Aeno3umap AA, 6b/\2apcka HapogHa 6aHka, Clear Stream Luxembourg u ow.e mpu Me>kgyHapogHu uHcmumyuuu. Aeno3umapHume uHcmumyuuu, c koumo 6aHkama uMa ck/\k>4eHu go20Bopu ca 6a3upaHu B paMkume Ha EBponeOcku51 cbk>3.
B) Hue npegnpueMaMe Heo6xoguMume geOcmBu7t, 3a ga ocu2ypuM, 4e cbxpaH7tBaHemo Ha cpuHaHcoBu uHcmpyMeHmu Ha Hawume kAueHmu npu mpemo /\UUe ce u3BbpwBa no Ha4UH, koOmo 2apaHmupa ugeHmucpuuupaHe Ha kAueHmckume cpuHaHcoBu uHcmpyMeHmu omge/\Ho om Hawume co6cmBeHu cpuHaHcoBu uHcmpyMeHmu u Ha mpemomo /\UUe, 4pe3 BogeHemo Ha omge/\HU cMemku om moBa mpemo /\UUe U/\U 4pe3 npuAa2aHemo Ha gpy2u Mepku, ocu2yp7tBaw.u cbw,omo HuBo Ha 3aw,uma.
2) Hue npueMaMe n/\aw,aHU71 B 6po0 om kAueHmu 3a npegocmaB7tHe Ha uHBecmuuuoHHU u/u/\u gonb/\Hume/\HU ycAy2u, kakmo u napu4HU cpegcmBa, Heo6xoguMu 3a n/\aw,aHe no cgeAka c cpuHaHcoBu uHcmpyMeHmu, cbomBemHo u3BbpwBaMe n/\aw,aHU71 kbM kAueHmu, npu
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cna3BaHe Ha u3uckBaHu5ima Ha 3akoHa 3a 02paHU4aBaHe Ha n/\aLUaHu5ima B 6po0.
g) 6aHkama uMa CbLUO om20BopHocm ga npegnpueMa Heo6xoguMume geOcmBu51, 3a ga ocu2ypu, Lie geno3upaHume napu4Hume cpegcmBa, npegocmaBeHu om kAueHmu U/\U noAy4eHu B pe3yAmam Ha u3BbpweHu 3a m5ixHa cMemka uHBecmuuuoHHU ycAy2u ce Bog51m no uHguBugyaAHU cMemku U/\U cMemka Ha kAueHmume, omgeAHo om napu4Hume cpegcmBa Ha 6aHkama kamo uHBecmuuuoHeH nocpegHuk.
e) B ka4ecmBomo cu Ha uHBecmuuuoHeH nocpegHuk 6aHkama He ck/\lo4Ba cgeAku 3a cpuHaHcupaHe Ha ueHHU kHu>ka c gbp>kaHu om Hae cpuHaHcoBu UHcmpyMeHmu Ha kAueHmu u He U3nOA3Ba 3a co6cmBeHa cMemka U/\U 3a cMemka Ha gpy2 kAueHm makuBa cpuHaHcoBu uHcmpyMeHmu, ocBeH ako kAueHmbm e gal\ npegBapume/\HO cBoemo U3pU4HO Cb2/\acue 3a U3nOA3BaHe Ha cpuHaHcoBume MY uHcmpyMeHmu npu onpege/\eHu ycAoBu51 u u3nOA3BaHemo Ha cpuHaHcoBume uHcmpyMeHmu ce ocbLUecmB51Ba npu cna3BaHe Ha me3u ycAoBu51.
>k) 6aHkama He ck/\lo4Ba cgeAku 3a cpuHaHcupaHe Ha ueHHU kHu>ka c cpuHaHcoBu uHcmpyMeHmu Ha kAueHmu, gbp>kaHu B o6LUa kAueHmcka cMemka npu mpemo Auue, U/\U no gpy2 Ha4UH ga u3n0/\3BaMe 3a co6cmBeHa cMemka U/\U 3a cMemka Ha gpy2 kAueHm makuBa cpuHaHcoBu kAueHmcku uHcmpyMeHmu.
3) B c/\y4aume, B koumo cMe uHBecmuuuoHeH nocpegHuk, koOmo gbp>ku cpuHaHcoBu uHcmpyMeHmu u napu4HU cpegcmBa Ha kAueHmu, Hue noggbp>kaMe om4emHocm u BoguM cMemku 3a gbp>kaHume kAueHmcku akmuBu no Ha4UH, koOmo MY no3BOA51Ba BbB Bceku MOMeHm He3a6aBHo ga pa32paHU4UM gbp>kaHume 3a eguH kAueHm akmuBu om akmuBume Ha ocmaHaAume HU kAueHmu u om co6cmBeHume cu akmuBu.
u) Ta3u om4emHocm u cMemku ce noggbp>kam no Ha4UH, koOmo ocu2yp51Ba m5ixHama mo4Hocm u cbomBemcmBuemo UM c gbp>kaHume 3a kAueHmume cpuHaHcoBu uHcmpyMeHmu u napu4HU cpegcmBa.
0) Hue pegoBHo Cb2/\acyBaMe om4emHocmma u cMemkume no u), BogeHu om Hae, c me3u, BogeHu om mpemu Auua, npu koumo ce cbxpaH51Bam kAueHmcku akmuBu.
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YnpaBumeAeH u Ha.g3ope.H u cbBe,m
Bb3Ha2pa>kgeHu5lma, noAy4eHu o6w,o npe3 2016-ma 2oguHa om 4/\eHoBeme Ha YnpaBumeAHU51 u Hag3opHU5I cbBem Ha "Ml!lAHU 6AHK 6b/\f APl!151" AA ca B pa3Mep Ha 1,622 xuA. AeBa, B m.4. u Bb3Ha2pa>kgeHU>l Ha U3nbAHumeAHU gupekmopu.
npe3 2016-ma 2oguHa H51Ma npugo6umu, npume>kaBaHU LI
npexBbpA51HU akuuu u 06Au2auuu Ha 6aHkama om 4/\eHoBeme Ha Hag3opHU5I u YnpaBumeAHU51 cbBem. B YcmaBa Ha 6aHkama He ca npegBugeHu 02paHu4eHU51 UAU npecpepeHuua/\eH pe>kuM 3a 4/\eHoBeme Ha YnpaBumeAHU51 u Hag3opHU5I cbBem npu npugo6uBaHe Ha akuuu u 06Au2auuu, u3gageHu om 6aHkama.
Y4acmue Ha 4/\eHoBeme Ha YnpaBumeAHU51 u Hag3opHU5I cbBem B mbp20Bcku gpy>kecmBa:
1. MAKCl/IM Cl/IPAKOB - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo; agMuHucmpamop e Ha 3M "Ml!lAHU 6b/\f APl!151" AA, 2p.Cocpu5I, 3M "EHEPfl/151" AA, 2p.Cocpus:1, "6b/\f APl!151 HET" AA B AukBugauu51, 2p.Cocpu51 u 3M "Ml!lAHU 6b/\f APl!151 >Kl!lBOT" AA, 2p.Cocpu51. LIAeH e Ha HC Ha noA AAuaHU
2. Al/IMl/ITbP >KEJ\EB - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; npume>kaBa noBe4e om 25 % om kanumaAa Ha "6YMC" AA, 2p.Cocpu51 u "A3X" AA, 2p.6aHk5I; agMuHucmpamop e Ha "Ml!lAHU 6b/\fAPl!151 XOMl!lHf" AA, 2p.Cocpu5I, "YHl!lKPEAl!lT 6Y/\6AHK" AA, 2p. Cocpu51; "A3X" AA, 2p. 6aHk5I; "6YMC" AA, 2p. Cocpu51 u ,,CT AAl!lC" AA, 2p.Cocpu5I;.
3. KPl/ICTOCI> nJ\ElilH - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHU4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo. LIAeH e Ha 6opga u npokypucm Ha Allianz Investment Management SE, Munich, kakmo u 4/\eH Ha HC Ha Allianz Hellas Insurance SA, Athens, Allianz - Tiriac Pensii Private, Bucharest u Allianz ZB d.o.o. Zagreb.
4. PElilMbHA Cl/llilMbP - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo.
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5. nETEP KEW6EHEAEK - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; npume>kaBa noBe4e om 25 % om kanuma/\a Ha Alahaz Projekt Kft., Hungary. npegcegameA e Ha 6opga Ha gupekmopume LI rAaBeH U3nbAHUmeJ\eH gupekmop Ha Allianz Hungary Insurance co.
6. PAlilHEP Cl>PAHU - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; npume>kaBa noBe4e om 25 % om kanumaAa Ha Communication sro, Bratislava; agMuHucmpamop e Ha Communication sro, Bratislava.
7. KAiii MIO/\EP - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo.
4AeHo6e Ha Vnp.aBumeAeH cbBem:
1. CBemocJ\aB raBpuucku - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanuma/\a Ha gpy20 gpy>kecmBo; He e agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
2. Aop4o lllA4eB ('1AeH Ha YC go 27.12.2016 2.) - 50% co6cmBeHuk Ha BuHko - 2007; Hee agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
3. PoceH CmaHuMupoB - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; npume>kaBa noBe4e om 25 % om kanumaAa Ha "CTOPOC" OOA, 2p.Cocpu51 (go 25.04.2016 2.); agMuHucmpamop e Ha "CTOPOC" OOA, 2p.Cocpu51 (go 25.04.2016 2oguHa).
4. Xpucmo 6a6eB - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHU4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo; He e agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
5. Mapuema nempoBa - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaAa Ha gpy20 gpy>kecmBo; He e agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
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6. KaMe/\USl noAeBa - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaJ\a Ha gpy20 gpy>kecmBo; He e agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
7. reop2u 3aMaHoB - He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHU4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaJ\a Ha gpy20 gpy>kecmBo; He e agMuHucmpamop Ha mbp20Bcku gpy>kecmBa.
8. XpucmuHa MapueHkoBa - {l·1AeH Ha YC om 27 .12.2016 2.) He y4acmBa B mbp20Bcku gpy>kecmBa kamo Heo2paHu4eHo om20BopeH cbgpy>kHuk; He npume>kaBa noBe4e om 25 % om kanumaJ\a Ha gpy20 gpy>kecmBo; agMuHucmpamop e Ha "Ml!lAHU /\V13V1Hr 6b/\rAPV151 " AA, 2p.Cocpu51. Co6cmBeHuk e Ha X V1 M - XpucmuHa XpucmoBa ET.
Hs:iMa uHcpopMauus:i 3a ckAkJ4BaHe npe3 2016-ma 2oguHa Ha go20Bopu no 41\. 2406 om Tbp20Bckus:1 3akoH Me>kgy 41\eHoBeme Ha cbBemume u 6aHkama, koumo U3J\U3am u38bH o6u4a0Hama geOHocm Ha gpy>kecmBomo UJ\U cbw,ecmBeHo ce omkAoHs:iBam om na3apHume ycAoBus:i.
Hs:iMa npexBbpAeHu co6cmBeHu akuuu UJ\U npugo6umu makuBa npe3 2016-ma 2oguHa no 4A.187g om Tbp20Bckus:i 3akoH. "Ml!lAHU 6AHK 6b/\rAPV151" AA He npume>kaBa co6cmBeHu akuuu.
BbmpeweH koHm.poA
OgumHama geOHocm Ha CneuuaAu3upaHama cAy>k6a 3a BbmpeweH ogum Ha 6aHkama /CCBO/ e pe2AaMeHmupaHa cbc 3akoHa 3a kpegumHume uHcmumyuuu, Hapeg6a NQ10 3a BbmpewHus:i koHmpoA Ha 6H6 u BbmpewHume npaBuAa 3a op2aHu3auus:ima u geOHocmma 0. BbmpewHus:im ogum oueHs:iBa ecpekmuBHocmma u ecpukacHocmma Ha paMkama 3a BbmpeweH koHmpoA B 6aHkama. BbmpewHume ogumopu U38bpwBam koHmpoA 3a cbomBemcmBue cbc 3akoH0Bama HopMamuBHa ypeg6a u BbmpewHo 6aHkoBume npaBuAa u npouegypu, U3nbAHs:iBaOku Memog0Ao2u4HU cpyHkuuu 3a yHucpuuupaHe Ha go6pume npakmuku B cucmeMama Ha 6aHkama. Lfpe3 He3aBucuMa u o6ekmuBHa oueHka Ha ka4ecmBomo Ha cucmeMama 3a BbmpeweH koHmpoA, CCBO ce cmpeMu ga npugage cmoOHocm u ga nogo6pu ecpekmuBHocmma Ha A66.
npe3 2016 2. npu nAaH 33 6p. CCBO e u38bpwuAa 37 ogumHu aH2a>kuMeHma, B m.4. 4 U38bHnAaHoBu, om koumo 12 B 38eHama Ha UY u
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25 B 6U3Hec ueHmpoBe Ha 6aHkama. nogpo6Ha UHcpopMaUUSl 3a pe3yAmamume om npoBepkume ce cbgbp>ka B roguwHus:1 om4em 3a geOHocmma Ha CCBO.
PbkoBogcmBomo Ha 6aHkama pea2upa cBoeBpeMeHHO u npegnpueMa agekBamHu Mepku 3a u3nbAHeHue Ha npegAo>keHume om BbmpewHuSl ogum npenopbku 3a nogo6ps:1BaHe Ha BbmpewHUSl koHmpoA B ocHoBHume 6aHkoBu npouecu u geOHocmu. Kama USlAO koHmpoAHume npouegypu ca agekBamHu, cucmeMama 3a BbmpeweH koHmpoA e Hage>kgHa u 02paHu4aBa npucbwume 3a geOHocmma puckoBe B gocmamb4Ha cmeneH.
V6a>ka:e,Mu a:kuuoHepu
KbM kpas:1 Ha 2015-ma 2. cbcmos:1Huemo Ha 6aHkama e MH020 go6po, ms:1 e cma6uAHa u LUe npogbA>kaBa u 3aHanpeg ga pea2upa agekBamHo Ha HenpegBugeHu puckoBe u koAe6aHUS1 Ha na3apa.
lt1Hcmumyuus:1ma Hocu uMemo Ha cBemoBHo u3BecmeH cpuHaHcoB Augep u ce noA3Ba c omAU4Ha penymauus:1 B npocpecuoHaAHume cpegu u cpeg kAueHmume cu. VBepeHu cMe, 4e npegAa2aHemo Ha uHme2pupaHu 6aHkoBu, 3acmpaxoBameAHU u neHCUOHHo-ocu2ypumeAHU npogykmu, ka4ecmBeHomo o6cAy>kBaHe Ha kAueHmume u ycmo04uBus:1 pacme>k Ha 6u3Heca we goBegam go nocmu2aHe Ha oLUe no-go6pu pe3yAmamu.
To3u AokAag Ha YnpaBumeAHUSl cbBem 3a geOHocmma Ha ,,AAuaHu 6aHk 6bA2apus:1" AA npe3 2016-ma 2oguHa e ogo6peH om YnpaBumeAHUSl cbBem 3a u3gaBaHe Ha 16 Mapm 2017 2oguHa.
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,ll;eKJiapau;uH 3a KopnopaTHBHO ynpaBJieuue ua
,,AJiuauu; liauK linJirapuH" A)]; npe3 2016-Ta ro;::a;uua
AE PAUlll.sl 3A KOPnOPATlllBHO vnPABJ\EHlllE
Ha ,,AAuaHu 6aHk 6bA2apus:1" AA 3a 2016-ma 2oguHa
AAuaHu 6aHk 6bA2apus:1 AA pa32Ae>kga go6pomo kopnopamuBHo ynpaBAeHue kamo Ltacm om cbBpeMeHHama geAoBa npakmuka, cbBkynHocm om 6a/\aHcupaHu B3auMoomHoweHus:t Me>kgy YnpaBume/\Hume op2aHu Ha Apy>kecmBomo, He20Bume akuuoHepu u BcuLtku 3auHmepecoBaHu cmpaHu -cAy>kume/\u, kAueHmu, napmHbopu u o6w.ecmBomo kamo Us:t/\O. 6aHkama npuAa2a nogxogs:tw,u npakmuku 3a go6po kopnopamuBHo ynpaBAeHue, koumo npou3muLtam om geOcmBaw.omo 6b/\2apcko 3akoHogameAcmBo u u3uckBaHus:tma Ha Allianz Group 3a go6po kopnopamuBHo ynpaBAeHue. Bucwus:tm MeHug>l<MbHm Ha 6aHkama cLtuma, Lte ecpekmuBHomo npuAa2aHe Ha go6pume npakmuku 3a kopnopamuBHo ynpaBAeHue gonpuHacs:tm 3a nocmu2aHe Ha ycmoOLtuB pacme>k u gbA2ocpoLtHume ueAu Ha Apy>kecmBomo, kakmo u 3a ycmaHoBs:tBaHe Ha npo3pa4HU u LtecmHu B3auMoomHoweHus:t c BcuLtku 3auHmepecoBaHu cmpaHu. (uHcpopMOU.U)l no 4A 700H, o/\.8, m.16) om JnnuK).
AAuaHu 6aHk 6b/\2apus:1 AA npueMa u u3nb/\Hs:tBa Kogekc 3a noBegeHue Ha 6u3Hec emuka/EmuLteH kogekc Ha noBegeHue/ Ha Allianz Group ( uHcpopMou,u)l no 4A 7 OOH, o/\.8, m.18) om 3nnUK): AAuaHu 6aHk 6bA2apus:1 AA npueMa u u3nb/\Hs:tBa 2pyn0Bama noAumuka 3a ynpaBAeHue Ha cmpeca B 6aHkama c ueA 3a HenpekbcHamo nogo6ps:tBaHe Ha noka3ame/\ume B o6Aacmma Ha 3gpaBemo u ycAoBus:tma Ha mpyg (uHcpopMou,u)l no 4A 700H, o/\.8, m. 78) om 3nnUK). npu U36opa Ha /\UUa Ha pbkoBogHU n03UUUU B AAuaHU 6aHk 6b/\2apu51 AA ce npu/\a2am npuHuunume, 3a/\e2Ha/\U B no/\umuka 3a kBaAucpukauus:t u Hage>kgHocm Ha Allianz Group.
B CbomBemcmBue c 20pHume nol\umuku, AJ\uaHU 6aHk 6b/\2apu~ AA gekl\apupa cBo~ aH2a>k:uMeHm omHocHo npuAa2aHe Ha npuHuunume 3a npo3pa"1Hocm, He3a8ucuMocm u om20BopHocm om ynpaBumeAHume u Hag3opHume op2aHu Ha 6aHkama {Hag3opeH u VnpaBumeAeH cbBem) B cbomBemcmBue c ycmaHoBeHume Bu3u~, ueAu, cmpame2uu Ha gpy>k:ecmBomo u uHmepecume Ha akuuoHepume. ( uHcpopMou,u)l no 41\.1 OOH, o/\.8, m.5 om 3nnUK) npuAa2aHe Ha noAumuka Ha MH02006pa3ue no
omHoweHue Ha pbkoBogHume, ynpaBumeAHume u Hag3opHume op2aHu ( uHcpopMau,u51 no ttA.1 OOH, aA.8, m.6 om 3nnLJK)
1.1. Hag3opHus:im cbBem Ha AAuaHu 6aHk 6bA2apus:i AA ce cbcmou om 7 ( cegeM) 4AeHa, koumo ca u36upaHu om 06LUomo cb6paHue Ha akuuoHepume, 3a onpegeAeH MaHgam.
1.2. Hag3opHus:im cbBem U3nbAHs:iBa cBos:ima geOHocm B CbomBemcmBue c YcmaBa Ha 6aHkama u npaBUAHUka 3a pa6omama Ha Hag3opHus:i cbBem, kakmo u c npuAo>kuMume HopMamuBHu akmoBe.
1.3. YnpaBumeAHus:im cbBem Ha AAuaHu 6aHk 6bA2apus:i AA ce cbcmou om 7 (cegeM) 4AeHa, koumo ca U36paHu om Hag3opHus:i cbBem.
1.4. YnpaBumeAHus:im cbBem ocbLUecmBs:iBa cBos:ima geOHocm B CbomBemcmBue c YcmaBa Ha 6aHkama u npaBUAHUka 3a pa6omama Ha YnpaBumeAHUSl cbBem kakmo u c npuAo>kuMume HOpMamuBHu akmoBe.
1.5. npu U3nbAHeHue Ha cBoume cpyHkuuu u npaBoMOLUUSl Hag3opHUSlm u YnpaBumeAHus:im cbBemu ce pbkoBogs:im om npuAo>kuMomo geOcmBaLUo 3akoHogameAcmBo, om BbmpewHo-HopMamuBHume gokyMeHmu u cmaHgapmume 3a no4meHocm u koMnemeHmHocm.
1.6. ~AeHoBeme Ha ynpaBumeAHume op2aHu Mo2am ga 6bgam caMo geecnoco6Hu cpu3u4ecku Auua, kamo He ce BbBe>kgam 02paHu4eHus:i, cBbp3aHu c Bb3pacm, noA, HauuoHaAHocm, o6pa3oBaHue.
1. 7. B cbcmaBa Ha YnpaBumeAHUSl cbBem u Ha Hag3opHus:i cbBem ce BkAlo4Bam Auua c go6pa penymauus:i, npocpecuoHaAeH onum u ynpaBAeHcku yMeHUSl. npu cpopMUpaHe Ha CbCmaBa Ha ynpaBumeAHUme U HaQ30pHU op2aHU ce ueAu noggbp>kaHe Ha 6aAaHc Me>kgy onuma, npocpecuoHaAU3Ma, no3HaBaHemo Ha geOHocmma, kakmo u He3aBucuMocmma u o6ekmuBHocmma B u3pa3s:iBaHemo Ha MHeHus:i u B3eMaHe Ha peweHus:i.
1.8. ~AeHoBeme Ha YnpaBumeAHUSl u Hag3opHus:i cbBem Mo2am ga 6bgam npeu36upaHu 6e3 02paHu4eHus:i.
1.9. YnpaBumeAHume op2aHu ce nogn0Ma2am B geOHocmma cu om BbmpewHo-6aHkoBu op2aHu (koMumemu u koMucuu), c koHkpemHu npaBoMow,us:i, pe2AaMeHmupaHu B HopMamuBHu akmoBe UAU BbmpewHo -6aHkoBu npaBuAa u npouegypu.
2
2. OnucaHue Ha ocHoBHume xapakmepucmuku Ha cucmeMume 3a BbmpeweH koHmpoA u ynpaBAeHue Ha pucka BbB Bpb3ka c npoueca Ha <PuHaHcoBo omllumaHe ( uHcpopMau,u51 no YA 7 OOH, a/\.8, m.3 om 3nnUK)
CucmeMa 3a BbmpeweH koHmpoA 2.1. B AAuaHu 6aHk 6bA2apus:i"AA AA e ycmaHoBeHa cucmeMa 3a
BbmpeweH koHmpoA, ueAma Ha kos:imo e ga 3aw,umaBa uHmepecume u npaBama Ha akuuoHepume u kAueHmume, kakmo u ga gonpuHacs:i 3a cHu>kaBaHe Ha puckoBeme, ocu2yps:iBaHe Ha Hage>kgHocmma u gocmoBepHocmma Ha om4emHocmma B cbomBemcmBue c HopMamuBHume U3UckBaHUS1.
2.2. Op2aHU3auus:ima u geOHocmma Ha 3BeHomo 3a BbmpeweH koHmpoA ca B cbomBemcmBue c pe2AaMeHmauus:ima Ha 3akoHa 3a kpegumHume uHcmumyuuu u u3gageHama no npuAo>keHuemo MY Hapeg6a NQ10 3a BbmpewHus:i koHmpoA B 6aHkume.
CucmeMa 3a ynpaBAeHue Ha puckoBeme 2.3. PbkoBogcmBomo Ha 6aHkama ce cmpeMu ga pa3BuBa akmuBHo
ynpaBAeHue Ha Bcu4ku BugoBe puckoBe, npou3mu4aw,u om cneuucpukama Ha 6aHkoBama geOHocm.
2.4. CucmeMama 3a ynpaBAeHue Ha pucka onpegeAs:i npaBoMow.us:ima u om20BopHocmume B omgeAHume cmpykmypHu nogpa3geAeHus:i Ha 6aHkama, op2aHu3auus:ima u pega 3a B3auMogeOcmBue npu ynpaBAeHue Ha puckoBeme, aHa/\U3 u oueHka Ha uHcpopMauus:i, cBbp3aHa c puckoBe, u32omBs:iHe Ha nepuogu4Ha om4emHocm Ha ynpaBAeHue Ha puckoBeme.
2.5. Op2aHu3auus:ima u geOHocmma Ha gAb>kHocmHume Auua u 3BeHama, uMaw.u omHoweHue kbM ynpaBAeHuemo Ha puckoBeme B 6aHkama, ca U3US1/\0 cbo6pa3eHu c u3uckBaHus:ima Ha 3akoHa 3a kpegumHume uHcmumyuuu, u3gageHama no npuAo>keHuemo MY Hapeg6a NQ 7 Ha 6H6 om 24 anpuA 2014 2. 3a op2aHu3auus:ima u ynpaBAeHuemo Ha puckoBeme B 6aHkume, u Bcu4ku gpy2u geOcmBaw.u omHocuMu HopMamuBHu akmoBe, npaBuAa u noAumuku.
KoMnoHeHmu u ocHoBHu xapakmepucmuku Ha cucmeMume 3a BbmpeweH koHmpoA u ynpaBAeHue Ha pucka BbB Bpb3ka c npoueca Ha <PuHaHcoBo omllumaHe Ha 6aHkama
2.6. KoHmpoAHa cpega. KoHmpoAHama cpega o6xBaw.a cAegHume eAeMeHmu:
3
- KoMyHukupaHe u HaAa2aHe Ha no4meHocm u emu4HU ueHHocmu. HaAa2aHemo Ha no4meHocmma u emu4Hume ueHHocmu BkAk>4Ba, HO He ce U34epnBa c, geOcmBu51 Ha pbkoBogcmBomo 3a eAuMuHupaHe UJ\U cMek4aBaHe Ha cmuMyAume UJ\U u3kyweHU5lma, koumo 6uxa M02J\U ga nogmukHam nepcoHaAa ga ce aH2a>kupa B Heno4meHu, He3akoHHU UJ\U Heemu4HU geOcmBu51. noAumukama 3a no4meHocm u emu4HU ueHHocmu Ha 6aHkama BkAk>4Ba koMyHukauu51 Ha noBegeH4ecku cmaHgapmu 3a nepcoHaAa 4pe3 cAegBaHemo Ha Kogekca 3a noBegeHue Ha 6u3Hec emuka /Emu4eH kogekc Ha noBegeHue/ Ha Allianz Group.
- AH2a>kuMeHm 3a koMnemeHmHocm. KoMnemeHmHocmma npegcmaBA51Ba no3HaHu51ma u yMeHu51ma, Heo6xoguMu 3a U3nbJ\HeHue Ha 3aga4ume, koumo onpegeA51m gAb>kHocmHama xapakmepucmuka Ha gageHO J\UUe.
- Y4acmue Ha Auuama, HamoBapeHu c o6LUo ynpaBAeHue nocpegcmBoM ocbLUecmB51BaHe Ha Hag3op Bbpxy npoekmupaHemo Ha MogeAa u ecpekmuBHomo cpyHkuuoHupaHe Ha npouegypume 3a npegynpe>kgeHue u npouecu 3a npe2Aeg Ha ecpekmuBHocmma Ha BbmpewHU51 koHmpoA Ha oaHkama.
- CDuAococpu51 u onepamuBeH cmuA Ha pbkoBogcmBomo.
- YcmaHoBeHa nogxog51LUa op2aHu3auuoHHa cmpykmypa, BkAk>4BaLUa B3eMaHe nog BHuMaHue Ha ocHoBHume o6Aacmu Ha npaBoMOLUU51 u om20BopHocmu u nogxog51LUUme Oepapxu4HU HuBa Ha om4emHocm u gokAagBaHe.
- Bb3J\a2aHe Ha nogxog51LUU npaBoMOLUU51 u om20BopHocmu.
- noAumuka u npakmuka, cBbp3aHU c 4oBewkume pecypcu, BkAk>4Baw.a Bucoku cmaHgapmu 3a nog6op Ha kBaAucpuuupaHu Auua - c cpokyc Bbpxy o6pa3oBameAHU51 ueH3 u npeguweH npocpecuoHaJ\eH onum, kakmo u akueHm Bbpxy npogbA>kaBaLUomo o6y4eHue.
2. 7. npouec Ha 6aHkama 3a OUeHka Ha pucka. 3a UeJ\Ume Ha cpuHaHcoBomo om4umaHe, npouecbm Ha 6aHkama 3a oueH51BaHe Ha pucka BkAk>4Ba Ha4uHa, no koOmo pbkoBogcmBomo ugeHmucpuuupa 6u3Hec puckoBeme, cbw,ecmBeHu 3a u32omB51Hemo Ha cpuHaHcoB om4em B cbomBemcmBue c npuAo>kuMama 3a npegnpu51muemo o6w.a paMka 3a
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¢uHaHcoBo om4umaHe, oueHs:tBa ms:txHomo 3Ha4eHue, oueHs:1Ba Bepos:tmHocmma om ms:txHomo 8b3HukBaHe u 83eMa peweHus:t 3a moBa kak ga om20Bopu Ha me3u puckoBe u kak ga 2u ynpaBAs:tBa u kak ga oueHs:1Ba cbomBemHo pe3yAmamume. PuckoBeme, uMaw,u omHoweHue kbM Hage>kgHomo ¢uHaHcoBo om4umaHe, BkAlo4Bam BbHWHU u BbmpewHu cb6umus:1, cgeAku u 06cmos:1meAcmBa, koumo Mo2am ga 8b3HUkHam u ga ce ompa3s:1m He2amuBHo Bbpxy cnoco6Hocmma Ha 6aHkama ga uHuuuupa, pe2ucmpupa, o6pa6omBa u om4uma ¢uHaHcoBu gaHHU, cbomBemcmBaw.u Ha mBbpgeHus:tma 3a Bs:tpHocm, HanpaBeHu om pbkoBogcmBomo BbB ¢uHaHcoBus:1 om4em. PuckoBeme Mo2am ga 8b3HUkHam UJ\U ga ce npoMeHs:1m nopagu 06cmos:1meAcmBa kamo u36poeHume no-goAy:
- npoMeHU B pe2yAamopHama cpega;
- HoB nepcoHaA;
- HoBu UJ\U o6HoBeHu uH¢opMauuoHHU cucmeMu;
- 6bp3 pacme>k;
- HoBu mexHoA02uu;
- HoBu 6u3Hec MogeAu, npogykmu UJ\U geOHocmu;
- KopnopamuBHo npecmpykmypupaHe; u
- HoBu c4emoBogHu cmaHgapmu u pa3s:tcHeHus:t.
2.8. V1H¢opMauuoHHa cucmeMa, BkAlo4umeAHO cBbp3aHume c Hes:t 6u3Hec npouecu, uMaw,u omHoweHue kbM ¢uHaHcoBomo om4umaHe u koMyHukauus:1. V1H¢opMauuoHHama cucmeMa BkAlo4Ba uH¢pacmpykmypa ( ¢u3u4ecku u xapgyepHu koMnoHeHmu), co¢myep, xopa, npouegypu u gaHHU. lllH¢opMauuoHHama cucmeMa Ha 6aHkama, uMaw,a omHoweHue kbM ueAume Ha ¢uHaHcoBomo om4umaHe, kos:tmo BkAlo4Ba cucmeMama 3a ¢uHaHcoBo om4umaHe, o6xBaw,a Memogu u gokyMeHmauus:1, koumo:
- ugeHmu¢uuupam u ompa3s:18am Bcu4ku BaAugHu cgeAku u onepauuu;
- onucBam cBoeBpeMeHHO cgeAkume u onepauuume c gocmamb4HO nogpo6Hocmu, no380As:1Baw.u nogxogs:1w,ama UM kAacu¢ukauus:1 3a ueAume Ha ¢uHaHcoBomo om4umaHe;
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- oueH51Bam cmoOHocmma Ha cgeAkume u onepauuume no Ha4UH, koOmo no3BOA51Ba ompa351BaHe Ha m51xHama nogxog51LUa napu4Ha cmoOHocm BbB cpuHaHcoBu51 om4em Ha 6aHkama;
- onpegeA51m BpeMeBu51 nepuog, npe3 koOmo ca Bb3HUkHa/\u cgeAkume u onepauuume, 3a ga no3BOA51m 3anucBaHemo UM B nogxog51LUU51 c4emoBogeH nepuog;
- npegcmaB51m nogxog51LUO cgeAkume u onepauuume u cBbp3aHume c m51x onoBecm51BaHU51 BbB cpuHaHcoBu51 om4em.
2.9. KoHmpoAHU geOHocmu. 6aHkama uMa npuemu peguua noAumuku u npouegypu, cBbp3aHu cbc cAegHomo:
- npe2Aegu Ha U3nb/\H€HUemo U pe3y/\mamume om ge0Hocmma;
- 06pa6omka Ha uHcpopMaUU51ma;
- C()u3u4ecku koHmpoAu ( cu2ypHocm Ha akmuBume, ogo6peHue Ha gocmbn go koMnJombpHu npo2paMu u cpaOAoBe c gaHHu; nepuogu4Ho npe6po51BaHe u cpaBH51BaHe cbc cyMume no c4emoBogHu pe2ucmpu); u
- Pa3geAeHue Ha 3agbA>keHu5lma.
2.10. Tekywo Ha6AJogeHue Ha koHmpoAume. Ba>kHa om20BopHocm Ha pbkoBogcmBomo e ga ycmaHoBu u noggbp>ka HenpekbcHam BbmpeweH koHmpoA. Tekywomo Ha6AJogeHue Ha koHmpoAume om cmpaHa Ha pbkoBogcmBomo BkAJo4Ba npeueHka ga/\u me pa6om51m kakmo moBa e npegBugeHo u ga/\u me 6uBam MogucpuuupaHu no nogxog51LU Ha4UH, 3a ga ompa351m npoMeHume B ycAoBu51ma. BbmpewHume ogumopu u nepcoHa/\bm, u3nb/\H51Baw cxogHu cpyHkuuu, gonpuHac51m 3a mekywomo Ha6AJogeHue Bbpxy koHmpoAume Ha npegnpu51muemo 4pe3 omge/\HU oueHku.
3. lllHcpOpMaUUSI 3a Ha/\U4Uemo Ha npegAo>keHUSI 3a no2/\bw,aHe/BAuBaHe npe3 2016 2oguHa (uHcpopMou,u51 no L/A.1 OOH, oA.8, m.4 om 3nnu.K - CbomBemHo no 41\eH 10, nopo2pocjJ 1, 6yk8u "8", "2", "e", "3" u "u" om A.upekmuBo 2004/25/EO Ho E8poneucku51 nopAoMeHm u Ho Cb8emo om 21 onpuA 2004 2. omHocHo npegAo>keHu5/mo 30 no2J\bW.OHe)
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3.1. KbM gamama 31.12.2016 2. kbM AAuaHu 6aHk 6b/\2apus:1 AA He ca omnpaBs:1Hu npegAmkeHus:1 3a no2AbLUaHe u/uAu BAuBaHe B gpy20 gpy>kecmBo.
AAuaHu 6aHk 6b/\2apus:1 AA, ocb3HaBauku o6LUecmBeHama 3Ha4UMocm Ha pe3yAmamume om cBos:1ma geOHocm, ce npugbp>ka kbM npuHuuna 3a omkpumocm Ha uH<f>opMauus:1ma 3a geOHocmma cu, cmpeMu ce ga u32pa>kga u noggbp>ka ycmo04uBu, koHcmpykmuBHu B3auMoomHoweHU51 c 6H6, KCDH, HOVI, HAn u gpy2ume gbp>kaBHu op2aHu u uHcmumyuuu, uMaLUu omHoweHue UJ\U ynpa>kHs:1BaLUu koHmpoA Bbpxy geOHocmma 0. Te3u omHoweHus:1 ce 6a3upam ce Ha npuHuunume Ha om20BopHocm, go6pocbBecmHocm, npocf>ecuoHaAU3bM, napmHbopcmBo, B3aUMHO goBepue, a CbLUO maka yBa>keHue u HeHapywaBaHe Ha noemume 3agbA>keHus:1.
6aHkama u3nb/\Hs:1Ba cBos:1ma geOHocm B cmpo20 cbomBemcmBue cbc 3ak0Hume u gpy2ume HopMamuBHu akmoBe Ha Peny6Auka 6b/\2apus:1.
Hacmos:1LUama AekAapauus:1 3a kopnopamuBHo ynpaBAeHue e ogo6peHa om YnpaBumeAHU51 cbBem 3a u3gaBaHe Ha 16 Mapm 2017 2oguHa u npegcmaBAs:1Ba Hepa3geAHa 4acm om 2oguwHus:1 om4em 3a 2016 2oguHa Ha AAuaHu 6aHk 6bA2apus:1 AA, BegHo c 2oguwHus:1 cf>uHaHcoB om4em u gokAagbm Ha pbkoBogcmBomo 3a geOHocmma.
f AaBeH U3nb/\HUme/\eH gupekmop
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