In millions of KM
End of period

Revised data for May 2014.

Due to the application of International Accounting Standards (IAS) and the International Financial Reporting Standards applied in BH Federation banks and the transfer of money flows in December 2011 data, the following changes have occurred at the assets side:Decrease of loans by KM 155 million, an increase in other assets by KM 10 million, at the liabilities side: decrease of liabilities to non-residents in the amount of KM624 million, an increase in loan losses provisioning by KM 472 million and other liabilities increased by KM 7 million.

Monetary data are updated based on the new methodology from January 2006. Previously published data for period January 2006 - September 2011 are available in the Archive folder.

Notes: By order of the Federal Banking Agency in June 2010 one bank has made a reclassification about 300 million claims based on securities of domestic institutional sector to the claims on nonresidents. In December 2010 the same bank was made retroactive this reclassification in the respective amounts for the period from August 2009 when the error occurred, until May 2010. The above reclassification reflects as increase in foreign assets and decrease in other items net.

One bank from the Federation has made a reclassification of financial instruments in the foreign assets for the period January -August 2010 amounting to about 40 million. Claims on loans to nonresidents reclassified in foreign securities of nonresidents, which resulted in changes in the short term and long term foreign assets.

By order of the Banking Agency of the Republic of Srpska one bank has made a reclassification of financial instruments on the liabilities side, for the period of September 2008 - November 2010, ie. decrease in time and savings deposits of non-bank financial institutions and government sector, and the increase in loans from the same sectors respectively in such amounts, per month, ranging from 50 - 150 million KM.

Accordance with new regulations of the RS Banking Agency, published in the Official Gazette. RS no.136/10, which provides a new way of carrying recording receivables classified in category "E", accounting and bookkeeping of recording interest on non-performing assets and calculation of provisions for loan loses, RS banks are in the data for December 2010 implemented mentioned regulations, the transfer of these items from off-balance records into balance sheet. The correction is reflected on the assets side, as increase of loans in the amount of about 144 millions of KM, and increase of accrued interest of approximately 36 milions of KM, and on the liabilities side, as increase in provision for loan losses amounting about 180 million KM inside the capital account.