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. . 439 22. 2014. ( )Unwinding

(" ", . 62/2013)

. , ( ", . 62/2013). , () () . . . , , .: Unwinding-Unwinding I, I-, I-b II 3#I. : , / . : (" ", . 62/2013) / 20. . : (" ", . 71/2014) (" ", . 71/2014.). , ( , . 35/2014)

4#II. , , 30. 2014. . : unwinding- (. 704, 709, 650, 750, 930). ? / unwinding-? ( ) ? unwinding-.

5#III. Unwinding of the discount on the impairment allowance, Unwinding 1: () ( ) 2: a (. a ) . ( IAS 18), . () ( ) () , () () ( ) . , Unwinding-a . ( ) e (a) (b) ( ). () ( ). ( )

() () ( ) ( , )6#IV. Unwinding-a (. 701) (. 704) = Unwindingt ( ) + m ( ). t + n ( )901007050 .. (. 650) (. 704) = Unwindingt + z ( ). ( )40209360t + n + x ( ) (. 650) bullit payment t 100 . 90 .. . + m . , ( 70 .. t + n.) 50 .. 93 .. .t + z + m t + z , . ( 40 .. t + n + x.) 20 ... 60 .. .t + n + x t + z t + n + x. . t + n + x 40 .. . unwinding-7#IV. Unwinding-a ()

* 1Unwinding = Unwinding =

* 2Unwinding = -1Unwinding = -1 1: () 2: (. ) * , ( ) . . . 8#V. Unwinding , , ( ) . : 704/709 , , ( ). ( ). . unwinding, , (. 750), . 9 ( ) , unwinding- (9). 1 2 1 ( ) . 650/750 () , . ,

9#V. Unwinding () 930 . , - ( 930). , , , . () , .

10# I11

. defaulta 3. . defaulta 1 6. .#VI. I ( - ) 1000 .. 20 .. 0, , -. . , . ( ).** : ( . ) . 0, : 10,8% (1000 20) 100 = 106 100 = 6. 1, : 10,8% (1000 164 14) 84 = 89 84 = 5. . .

12

#VI. I ( ) . , 6 300 .. . 300 .. 10,8% 3 221 .. (300/1.108^3). 3 237 .. (. 458 6 221 ..).13

#VI. I ( )14 +/- / - +/- / - 3: 221 =1000- 20- 542+ 152324: 244 =1000- 20- 542+ 15209# I-a15

. defaulta 3. . defaulta 1 6. .(+) , 5. .#VI. I- ( ) 5. , 100 .. - . , 100 .. 5. 271 .. . , unwinding-a I.16

#VI. I- ( )17 +/- / - +/- / - 4: 244 =1000- 20- 542+ 152095: 271 =1000- 20- 642+ 1582 4209 + - - -100 - unwinding-a-26 582# I-b18

. defaulta 3. ., defaulta 1 6. .(+) 5. 300 .. 400 .. 6. .#VI. I-b ( )19 5. . 400 .. 6. . unwinding- .

#VI. I-b ( )20 +/- / - +/- / - 4: 244 =1000- 20- 542+ 152095: 361 =1000- 20- 542+ 15-182 + 90=925: 0 =1000- 20- 542+400=942+ 15-53- 6 ( 400 ..) .105 58 .., 109 53 .. 493 5 .. 0 .. .# II21

, , 5. . defaulta 3. . grace 2 .#VI. II ( )22

1000 .. 20 .. 0, , - , . . , . ( ).** : ( . ) . 0, : 10,5% (1000 20) 100 = 103,2 100 = 3,2. 1, : 10,5% (1000 16,8) 100 = 103,6 100 = 3,6. . .** , I, (. 1: 1000 -20=980).

#22VI. II ( )23

#VI. II ( )24 +/- / - +/- / = 1000200+ 10,8- 179,9= 810,9 (3)1000200+ 10,8- 94,4= 896,4 (4)1000200+ 10,80= 990,8 (5)1000200+ 15,20= 995,2 (6)1000201000+ 200= 0 (7)#VII. 1/2 ( , " ", . 98/2007, 57/2008 3/2009 30.12.2014.): . : . 70 . 02/08 . : . 654 . 02/08/ . : . 029/089 . 02/08 930 980 . 00/05 . 754 39 ( , " ", 71/2014 31.12.2014.).

1.1.204.31.1.204.100 ..70 ..A. Unwinding ( )* 1.1.204.31.1.204.. ( )*0 ..25 . . 100 .. 70 .. . . e . 0 .. . , .* , . , .#25VII. 2/2 ? , : : () 70 ( 704/9) 02/08. , : . 02/08 . 70 ( 704/9) unwinding- 02/08 . : () 654 ( 704/9) 02/08. 654 ( 754) . , : . 02/08 654. unwinding- 02/08 . : 02/08, . , : . 02/08 029/089. unwinding- 02/08 . : 754 703/8. 754 .

26#VIII. , , , (. 20. ). . Unwinding .Unwinding . ( ), ( , . ) . unwinding-a : ; ; unwinding-a. , ( , .) . 930/980 unwinding-.

* * *

27#I. 39, , ( , . 35/2014) , , 2013., 2013 ( , , http://www.ubs-asb.com/LinkClick.aspx?fileticket=Ck8lpZYPWJ8%3d&tabid=9845&mid=20727)The Use of IFRS for Prudential and Regulatory Purposes, IAS 39 Examples, Anna Czarniecka, The World Bank Center for Financial Reporting Reform (http://siteresources.worldbank.org/EXTCENFINREPREF/Resources/4152117-1270824012230/6954188-1294997091255/session7-reparisias9examples-revised.pdf)Impairment and Provisioning under IFRS / Methodology and solution implementation practical experience , Natalia Cierna, Adam Kolaczyk, Deloitte, Bucharest, 11 April 2007 (http://www.spi-romania.eu/admin/filemanager/files/program2007/ifrs/14_deloitte_presentation_2_slide_per_page.pdf)Assurance Allert: Effective Interest Rate Need to Know, BDO New Zealand (https://www.bdo.co.nz/resources/latest-news/assurance_alert/effective_interest_rates_-_need_to_know!)

28#, , , , (" ", . 72/2003, 55/2004, 44/2010, 76/2012 106/2012). , . . , , . ( www.nbs.rs). 2014