This is an annual financial report for Drina Osiguranje.
The report presents the independent auditor's examination of the financial statements of Drina Osiguranje for the year ending 31 December 2009. It covers the balance sheet, statement of profit and loss, cash‑flow statement and statement of changes in equity, together with an overview of the accounting policies applied.
The auditor concludes that the statements give a true and fair view of the company's financial position and results, while noting a shortfall in insurance expense allowances. The audit was completed in accordance with international auditing standards and the relevant Bosnian‑Serbian accounting regulations.
The report was issued on 28 April 2010.