✈Sarajevo – Zurich route analysis

Indirect passengers are just one measurement of unmet demand and potential opportunities.  Yet it can be extremely helpful for future route development. Zurich- Sarajevo is the route with undoubted possibility, but due to high cost of airport taxes and aircraft handling fees at both Zurich and Sarajevo airports, this route is still served indirectly, mostly via Star Alliance and its hub airports in Munich and Vienna.

Indirect traffic between Sarajevo and Zurich in 2017 was 8.000 one-way passengers, in 2018 was 9.000 passengers and 10.000 in 2019. In the past this route was operated by Cross Air, Air Bosna, BH Airlines and Swiss Air. There is big opportunity for this route to be established again, with mix of VFR, business, and transfer passengers this route should be operated at least five times weekly (Monday-Friday) increasing to daily.

Swiss International Air Lines operated this route for short period of time but due to low frequency (only two weekly flights), the schedule that was not timed for connections onto Swiss network to North America and Asia and not having proper marketing campaign, the flights were discontinued after only one season. Even though Swiss International Air Lines in its fleet has a perfect aircraft for this route, an Airbus 220, unfortunately the airline gave up on this route for “more lucrative “ routes in wester Europe. With the pandemic getting under control the airlines will be looking for new (old) markets with high possibility of Swiss International Air Lines returning to Sarajevo again.

Source: Flying Bosnian

✈Who is Norbert Dotterweich and Mitteldeutsche Board Entwicklungsgesellschaft ?

In the last couple of days the name Norbert Dotterweich has been mentioned in Bosnian media in regards to taking over BH Airlines. Government of Federation of Bosnia and Herzegovina held talks with the above named person, only to find that his name is associated with German virtual airline Rostock Airways. Norbert Dotterweich is 58 years of age and a lawyer by profession, he was the CEO and sole owner of virtual airline Rostock Airways. In January 2014 it was announced that Air Alps will resume operations and start flying on behalf of the German virtual airline Rostock Airways. The first of several planned routes was Bremen-Zürich which started on 03. February. Just 19 days after it was announced that this service will cease on the 28^th of February due to conflicts between Air Alps and Rostock Airways. Mitteldeutsche Aviation acquired controlling stake in Air Alps and a short after the airline ceased all operation. Until the beginning of 2014 he is a completely blank slate when comes to aviation business.

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Court register in Germany of companies associated with Norbert Dotterweich 

http://firma-online.org/db/MDA_Mitteldeutsche_Aviation_GmbH

Company Information:

MDA Central German Aviation GmbH

Address: Coudraystraße 6, 99423 Weimar

Type of Company: corporation

Contact:N/A

Phone:N/A

Fax:N/A

Email:N/A

Website:N/A

The company MDA Central German Aviation GmbH with the address Coudraystraße 6, 99423 Weimar has been recorded at the district court Jena under registration number HRB 510,646. The limited liability company (abbreviated GmbH) is a limited liability company form and obeyed as a legal entity with the HGB. The founding date was October 16, 2014, the registration is about 12 months old.

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Following companies have identical address as the above mentioned company:

• CONPAYMENT UG (limited)
• JOMAG GmbH
• Saxonia-Consulting GmbH

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The following entries have or have had the same shareholder, manager etc. recorded in Annual Report:

• GSB - guest performance stage Berlin GmbH
• MEP-Handelsgesellschaft GmbH
• Saxonia-Consulting GmbH
• CONPAYMENT UG (limited)
• Rostock Airways UG (limited)
• MD Central German Tourism Development Company

Information from:

http://www.firma-online.org/db/MDA_Mitteldeutsche_Aviation_GmbH

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Rostock Airways (virtual airline)

 http://www.flyrostockairways.com (the website was up and running, but the airline never did)

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There is a lot of questions that need to be answered by the Government of Federation of Bosnia and Herzegovina to the public, pertaining to the credibility of the above mentioned company and its CEO. Contraindicating information came from the office of the Prime Minister Mr. Novalic about BH Airlines take over. He stated that airline from Germany will take over BH Airlines, while in yesterday’s interview to Oslobodjenje CEO of the company said that in talks with government he never intended of saving BH Airlines, instead he said talks were held about creating a new company. Hopefully this is not going to be another project where tax payers of Bosnia and Herzegovina will end up paying for the unprofessionalism of the government. Corruption is the main factor to be watchful of when it comes to projects like this one. So far all the evidence suggests that this is precisely the case.

Source: FlyingBosnian

✈CEO of MDTEG:BH Airlines is company beyond repair

CEO of Mitteldeutsche Board Entwicklungsgesellschaft (MDTEG) Mr. Norbert Dotterweich told in an interview to Bosnian newspaper Oslobodjenje that BH Airlines is a company beyond repair, we should create a new company he said.

The CEO of German company Mitteldeutsche Board Entwicklungsgesellschaft confirmed talks with the Office of the Prime Minister of the Federation Bosnia and Herzegovina have started on July 10^th of this year.

"Mitteldeutsche Board Entwicklungsgesellschaft mbH for some time follows projects of establishing a regional air traffic in Southeast Europe. In the center of this project is the unification of the existing air routes and harmonization of the market through existing airlines in the region as well as coverage of regional traffic in accordance with the actual needs of the individual countries in the region. The aim of the talks with the Government of the Federation of Bosnia and Herzegovina was not take over of BH Airlines. According to Mr. Norbert Dotterweich, situation in BH Airlines is beyond repair. We are testing conditions for the establishment and development of the new company in Bosnia and Herzegovina, with modified segments and a new strategic orientation. That is why the Government of Federation of Bosnia and Herzegovina and we discussed various models in order to perform that, "said Dotterweich.

The plan, as explained by Mr. Dotterweich, is to create new national airline which will be 100% percent Daughter Company of MDTEG. Federation of Bosnia and Herzegovina will be neither passive nor actively involved in the new company. For investors from MDTEG, it is important to possibly take over qualified work force from now defunct BH Airlines. Proposed model that was presented to the Government will integrate most of the workers from BH Airlines into new company.

MDTEG plans to start air traffic on 1 December 2015 with two aircraft (One Boeing 737-600 or 737-700 and Dash 8 Q300) stationed in Sarajevo.

"Air traffic will be first run under a European airline with the EU AOC (air operators certificate), which will in time be in possession of MDTEG. The new airline office in Bosnia and Herzegovina at first will be in charge of sales and management of  crew duties. After the successful implementation of the first stage of concept it is planned for the new company to get Bosnian AOC during 2016. "said Director MDTEG's.

 

 Mitteldeutsche Board Entwicklungsgesellschaft mbH is a holding company that has investments in various European airlines and has plans to invest in new companies. The company is register in May of 2015, but the business activities of the company began in mid-2014. Current capital of Mitteldeutsche Board Entwicklungsgesellschaft amounts to 25 million euros.

Source: Oslobodjenje 9/10/2015

✈Government in talks with "imaginary" company from Germany over BH Airlines future.

Federation of Bosnia and Herzegovina government is in talks with  "imaginary" company from Germany over BH Airlines future. According to Federal Minister of Transport and Communication, Amadeo Mandic “ solution to BH Airlines problems will be found, which will offer consumers a new and improved product. Company in question is MitteldeutscheTourismus Entwicklungsgesellschaft mbH, the company was established on 05/12/2015. and is registered as a travel agency. According to German court in Jena the company is registered with capital of 25.000 euros. Company does not have phone number, email or a website. Tax payers of Bosnia and Herzegovina need to know all these facts and  the government is obligated to present all the facts, since BH Airlines is public company. In the past Air Bosna/BH Airlines was mostly company who was employing people who were close to the ruling party in Government, knowledge and qualifications for the job were never priority for the company. High paying jobs in the company in management as well as previous CEO's of the company were appointed to the position by ruling party in Government, even though they  did not have any  qualifications nor experience in managing an airline. One and only solution for the company at the moment is dissolution. Government showed us in the past 20 years that they are totally  incompetent to run an airline.  

Jos jedna obmana javnosti, u vijesti se kaze da se radi o avio kompaniji iz Njemacke! Zalosno je kakvo je ovo novonarstvo. Zar ti "novinari' nisu u stanju upitati gospodu iz Vlade o kojoj se to "avio kompaniji" iz Njemacke radi?

Source: FlyingBosnian

✈Record breaking ATR-72 flight from Mostar Int. Airport

 

Danish airline Alsie Express operated one of the longest ATR-72 flights. September 01.2015. Flight MMD 6586 from Billund (BLL) in Denmark to Mostar (OMO), distance 1519 km, operated with ATR-72, registration number (OY-CLZ) with 48 seats, all in business class layout. The flight is booked by travel agency for tourist from Denmark visiting Herzegovina.  Previous record for scheduled ATR-72 flight was, BH Airlines flight from Sarajevo to Copenhagen, distance 1373 km. During month of September Alsie Express will operate flights to Mostar with same aircraft type on following days:

Billund (BLL) - Mostar (OMO)

September-01,05,06,08,12,13

Photos of the airplane at Mostar Airport after landing from Billund----> 

Source: FlyingBosnian

✈BH Airlines AOC suspended

Bosnia and Herzegovina Directorate for Civil Aviation  has suspended BH Airlines Air Operator Certificate (AOC) on July 02. 2015.  for 90 days.
Source: BHDCA

✈BH Airlines is on the verge of bankruptcy

BH Airlines ATR-72

Photo by Robert Viktor

Once again, Bosnian national carrier BH Airlines is on the verge of bankruptcy, as of the end of April the Austrian leasing company HETA leasing has blocked the accounts of the airline, due to outstanding obligations for the lease of two ATR72 aircraft. This time, the government is not willing to support a loss making company and is willing to close the airline according to the Prime Minister of Federation Bosnia and Herzegovina Fadil Novalić.

Total debt of BH Airlines is nearly 17.5 million euros.

Since the end of January this year, the company operates with only one airplane, while the second aircraft remaining grounded in Germany, for which BH Airlines was unable to pay the cost of regular servicing of the aircraft. With only 3,604 transported passengers in the first three months of this year, the airline found itself in a situation that it has all of its accounts blocked by creditors, and that cannot continue to operate while a part of debts to creditors do not settle.

Blocked Accounts

Prime Minister of the Federation of Bosnia and Herzegovina, which is the majority owner of BH Airlines, said that a decision on the bankruptcy of the company depends on the main creditor HETA leasing, requesting to be paid close to 11.5 million euros, in order to unblock BH Airlines accounts.

"Will BH Airlines go bankrupt depends on its major creditor HETA, the successor of HYPO Bank, to whom BH Airlines owns 23 million Bosnian marks. There are two options, but the decision on bankruptcy does not depend on us but on the creditor," said Prime Minister Fadil Novalić. Since BH Airlines does not own any assets to pay for accumulated debt and without government help this is most likely the end for the airline. 

Source: FlyingBosnian and Aljazeera Balkans

✈Busy May at Mostar International Airport

Mostar International Airport flight schedule for 29.05.2015.

Mostar International Airport is expecting to finish this month with over 10.000 passengers using the airport. Today alone airport is expecting 1.800 passengers. Croatia Airlines is operating double daily from Beirut once per week, both flights are operated with largest aircraft in Croatia Airlines fleet an Airbus 320. Mistral Air, is still the airline with largest number of flights to Mostar followed by BH Airlines.

✈BH Airlines charter flights from Banja Luka to Tivat

BH Airlines ATR-72 reg.E7-AAD

Photo by Dejan Milinkovic

BH Airlines will operate total of 14 round trip charter flights from Banja Luka to Tivat in Montenegro. Flights will be operated for tour agencies catering for tourist from Banja Luka region visiting Montengrin Adriatic coast. In the past two years BH Airlines operated flights on the route with solid bookings. Last year alone, BH Airlines transported about 1000 passengers between Banja Luka and Tivat on 10 round trip flights, averaging 50 passengers per flight on its ATR-72 with capacity to seat 66 passengers.

 

Flights are scheduled to operate on following days:

Month	Date
June	27	ATR72
July	04, 11, 18, 25	ATR72
August	01, 08, 15, 22, 29	ATR72
September	05, 12, 19, 26	ATR72

Source:FlyingBosnian

✈Bussy year ahead for Mostar International Airport

Mostar International Airport is expecting to handle 100.000 passengers this year. Charter flights to Italy have great bookings and this year more airlines are operating charter flights. In the past all flights to Italy were operated exclusively by Mistral air. B&H Airlines has secured about 200 round trip flights to numerous cities across Italy and is expected to fly around 10.000 passengers between Italy and Bosnia and Herzegovina. New destination this summer is Goteborg with flights twice per week. These flights are organized by Swedish tour operator Scandjet and flights are almost sold out for the season. This is showing great potential for low cost flights between Sweden and Mostar on seasonal basis.

Mostar Internatonal Airport Statistics 2015

	2014	2015	Change %	+/-
January	395	775	+96,20%	+380
February	117	186	+58,97%	+69
March	1.575	2.425	+53,96%	+850
April	5.817	6.680	+14,83%	+863
Total	7.904	10.066	+27,35%	+2.162

✈BH Airlines statistics for the first quarter of 2015

Total number of passengers in first quarter of 2015 is less for 41,8% in relation to same period of last year. Number of flights is less for 13,7%.

✈BH Airlines is operating mainly charter flights this year

B&H Airlines will have only four weekly scheduled flights this summer. The only scheduled destination in this summer timetable is Zurich from Sarajevo via Banja Luka. On the other hand the airline will fly great amount of charter flights to Italy from Mostar. B&H Airlines will be the only airline operating from/to Foggia "Gino Lisa" airport.

Flights Mostar-Foggia-Mostar are scheduled on following dates:

• April: 03-10-17-24
• May: 01-08-15-22-29
• June: 05-12-19-26
• July: 07-14-21-28
• August: 04-11-18-25
• September: 02
• October: 02

Besides Foggia B&H Airlines will fly charters from Mostar to: Rome, Catania, Naples, Cuneo, Bari and Pescara. The airline has secured around 200 round trip flights between Bosnia and Herzegovina and Italy from April to October.

✈BH Airlines u brojkama u prošloj godini.

BH Airlines je u 2014. godini prevezao ukupno 35.606 putnika na redovnim i čarter letovima sa tri aerodroma u Bosni i Hercegovini (Banja Luka, Mostar i Sarajevo). U poređenju sa 2013. došlo je do rasta broja prevezenih putnika sa 30.766 na 35.606, zahvaljujući prije svega velikom broju čarter letova koji su obavljeni iz Mostara za nekoliko destinacija u Italiji, iz Sarajeva za Bodrum i iz Banja Luke za Tivat. Prema ovim brojkama učešće BH Airlines u broju prevezenih putnika na aerodromima u Bosni i Hercegovini je zanemarljivo, pogotovo na sarajevskom aerodromu, na kojem je prošle godine BH Airline učestvovao sa 4,04% od ukupnog broja putnika koji su koristili usluge aerodroma Sarajevo. Od početka ove godine BH Airlines je otkazao više od 50% svojih letova tako da rezultati na kraju ove godine će biti još više poražavajući, s obzirom da se ove godine po prvi put očekuje više od milion putnika na aerodromima u Bosni i Hercegovini.
 

U vrijeme dok je jos bilo nade za BH Airlines! Airbus 319 koji je izgledao prelijepo u bojama BHA.

 

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Tabela sa ukupnim brojem putnika i učešće BH Airlines-a:

Aerodrom	Broj putnika u 2014.	Broj putnika na letovma BH Airlines-a	Učešće BH Airlines-a u ukupnom prometu
Banja Luka	27.636	4.861	17,58%
Mostar	67.980	2.000	2,94%
Sarajevo	709.901	28.745	4,04%
BNX+OMO+SJJ	895.517	35.606	3,97%

BH Airlines	BNX+OMO+SJJ	Sarajevo i Mostar	Banja Luka
Ukupno putnika BiH	35.606	30.745	4.861
Regularni letovi	30.837	27.163	3.674
Čarter letovi	4.769	3.582	1.197
Ukpno obavljeni letova BiH	748
Regularni letovi	673
Čarter letovi	75

✈Dva javna preduzeća u dva entiteta, ujedinjeni u nesposobnosti i neznanju !

Sa početkom ljetnog reda letenja od 29.03.2015. Air Serbia će imati samo pet sedmičnih letova za Banjaluku. Tokom prošle godine Air Serbia je najavljivala da će sa početkom ljetne sezone ove godine broj letova za Banjaluku povećati na devet letova sedmično, ali umjesto toga letovi su smanjeni sa svakodnevnih (tokom ljetne sezone 2014) na pet letova sedmično. Kao što je to bilo i u prošlosti kada je JAT u više navrata letio izmedju Beograda i Banjaluke, letovi su najavljivani sa velikim potencijalom da bi isti uvijek bili otkazani, poslije kratkog vremena. Naravno letovi su trajali do onog momenta dok su uplaćivane subvencije od Vlade na račun avio kompanija koje su letile na aerodrom Banjaluka. S obzirom da se radi o liniji “političkog” karaktera i težnje sadašnje Vlade manjeg bh. entiteta da se po svaku cijenu ima direktna veza sa Beogradom koja iz ekonomskog razloga nema nikakvu opravdanost , dovodi se u pitanje ispravnost odluke Vlade o postojanju preduzeca “Aerodromi RS”. Bitno je staviti akcent na Aerodromi (množina).Koji aerodromi? Poznato nam je da u manjem bh. entitetu postoji aerodrom Banjaluka. Koji su to još operativni aerodromi? Da, imamo taj famozni Aerodrom Trebinje, koji iz godine u godinu bilježi dupli rast putnika, kako kažu nadležni iz ministarstva!? Da to sve nije tako apsurdno i žalosno bilo bi smiješno. Zašto je to tako? Mi smo sebi sami dozvolili da nas vuku za nos i ponašaju se prema nama kao da smo stado ovaca, koje ih slijepo slijedi, bez obzira šta to oni uradili. Da li smo mi uistinu  toliko nemoćni ili neobrazovani da nemamo snage da makar dignemo glas protiv ovakvih nepravilnosti!? Isti slučaj i u drugom bh. entitetu sa BH Airlines-om gdje ne postoji ni jedan opradvan razlog za postojanje ove kompanije, koja nije ništa drugo nego samo “legalan” način pranja novca poreznih obveznika i vrlo dobre zarade za stranački podobne ljude i ljude sa “vezom”. Primjera radi u prošlim mjesecima dok je bila aktivna prica sa BWA, postojali su ljudi koji istovremeno rade i primaju plaće u BH Airlines-u i BWA! Ko je ovdje lud? Zar smo mi zaista tako nemoćno društvo da nemamo snage da se suočimo sa ovim ljudskim otpadom koji nemaju niti  jedne trunke morala? Aerodrom Banjaluka kao i BH Airlines nema ni jednog opradvanog razloga za postojanje u trenutnim okolnostima. Naravno, da će oni koji danas upravljaju našim društvom učiniti sve moguće da onemoguće proces integracije naše države u EU iz njima dobro poznatih razloga a na uštrb svih nas, ali iskreno se nadam da će generacije koje dolaze odbaciti ovaj današnji nakaradni sistem u kojem je sve nemoralno, moralno. U vrijeme kada Turkish Airlines dolazi da sponozirše FK Sarajevo i TV1 to naziva kao skupljanjem jeftinih poena i kada predsjednik sindikata radnika BH Airlines-a Elvis Žiga kaže da im Vlada duguje pet miliona maraka koje su oni “zaradili” od ubiranja putničke takes uključujući i letove istog tog Turkish Airlines-a, kojeg blate svake moguće prilike. Da se TV1 nije vodio glupom stranačkom politikom, koja usput rečeno nema veze sa istinom, i dan danas bi se na njihovoj televiziji vrtile reklame Turkish-a za koje su bili jako dobro plaćeni. Nadam se da će jednog dana i ovim ljudima proraditi svijest prije nego izadju u medije sa izjavam poput gore nevedenih

✈Revizorski izvještaji ukazuju na nezakonite radnje i nepravilnosti u poslovanju BH Airlines-a!

Revizorski  izvještaji iz godine u godinu ukazuju na nepravilnosti i nezakonitosti u poslovanju preduzeća! U normalnoj pravnoj državi tužilastvo i sudstvo bi imali pune ruke posla nakon ovakvih izvještaja. Kod nas se ljudima koji vode ovakve kompanije daju subvencije koje se mjere milionima maraka. Nadajmo se da će pravna država jednog dana doći i u Bosnu i Hercegovinu!
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BH Airlines Revizorski izvještaj za 2009. godinu

Negativno mišljenje

Po našem mišljenju, zbog efekata koje na finansijske izvještaje imaju stavke navedene u prethodnom pasusu, finansijski izvještaji ne prikazuju istinito i objektivno, po svim bitnim pitanjima, finansijski položaj Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo na dan 31.12.2009. godine, rezultate poslovanja i novčani tok za godinu koja je završila na taj dan, u skladu sa Medjunarodnim standardima finansijskog izvještavanja.Finansijsko poslovanje Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo u toku 2009. godine za naprijed navedene kvalifikacije nije bilo uskladjeno u svim materijalno značajnim aspektima sa važećom zakonskom regulativom.

BH Airlines Revizorski izvještaj za 2009. godinu

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BH Airlines Revizorski izvještaj za 2010. godinu

Negativno mišljenje

Po našem mišljenju, zbog efekata koje na finansijske izvještaje imaju stavke navedene u prethodnom pasusu, finansijski izvještaji ne prikazuju istinito i objektivno, po svim bitnim pitanjima, finansijski polozaj Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo na dan 31.12.2010. godine, rezultate poslovanja i novčani tok za godinu koja je završila na taj dan, u skladu sa Medjunarodnim standardima finansijskog izvještavanja.Finansijsko poslovanje Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo u toku 2010. godine za naprijed navedene kvalifikacije nije bilo uskladjeno u svim materijalno značajnim aspektima sa vazećom zakonskom regulativom.

Zbog neefikasnog rukovodjenja i pasivnog odnosa predstavnika državnog kapitala u organima upravljanja stvoreni su veliki gubici u poslovanju. Imovina Društva je beznačajna, poslovanje je opterećeno velikim obavezama, gubici se iz godine u godinu u kontinuitetu povećavaju. Ukupan akumulirani gubitak iznosi 44.861.881 KM, a gubitak iznad visine kapitala iznosi 7.562.858 KM. U ovakvim uslovima i okolnostima upitna je stalnost poslovanja Društva, jedna od osnovnih pretpostavki na kojima se temelje opće prihvaćena računovodstvena načela i MSFI, o čemu je posebno pojašnjeno u tački 4.12. Izvještaja.

BH Airlines Revizorski izvještaj za 2010. godinu

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BH Airlines Revizorski izvještaj za  2011. godinu

Negativno mišljenje

Po našem mišljenju, zbog efekata koje na nekonsolidovane finansijske izvještaje imaju stavke navedene u prethodnom pasusu, nekonsolidovani finansijski izvještaji ne prikazuju istinito i objektivno, po svim bitnim pitanjima, finansijski položaj Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo na dan 31.12.2011. godine, rezultate poslovanja i gotovinski tok za godinu koja je završila na taj dan, u skladu sa Međunarodnim standardima finansijskog izvještavanja.

Finansijsko poslovanje Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo u toku 2011. godine za naprijed navedene kvalifikacije nije bilo usklađeno u svim materijalno značajnim aspektima sa važećom zakonskom regulativom.
Zbog neefikasnog rukovođenja i pasivnog odnosa predstavnika državnog kapitala u organima upravljanja, posebno nakon izvršene dokapitalizacije Društva, nastali su veliki gubici u poslovanju. Imovina je beznačajna, a poslovanje, uz stalno prisutnu nelikvidnost, opterećeno velikim dospjelim kratkoročnim obavezama u visini od 20.959.957 KM. Doznačena sredstva od strane osnivača u 2011. godini, u svrhu povećanja osnovnog kapitala, nisu bila dovoljna za potpunu sanaciju i prevazilaženje postojećeg stanja. U ovakvim uslovima i okolnostima upitna je stalnost poslovanja Društva, jedno od osnovnih načela i pretpostavki na kojima se temelje općeprihvaćena računovodstvena načela i MSFI, o čemu je posebno pojašnjeno u tački 4.11. Izvještaja.

BH Airlines Revizorski izvještaj za 2011. godinu

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BH Airlines Revizorski izvještaj za  2013. godinu

Negativno mišljenje

Po našem mišljenju, zbog efekata koje na nekonsolidovane finansijske izvještaje imaju stavke navedene u prethodnom pasusu, nekonsolidovani finansijski izvještaji ne prikazuju istinito i objektivno, po svim bitnim pitanjima, finansijski položaj Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo na dan 31.12.2013. godine, rezultate poslovanja i gotovinski tok za godinu koja je završila na taj dan, u skladu sa Međunarodnim standardima finansijskog izvještavanja.
Finansijsko poslovanje Javnog preduzeća „B&H Airlines“ d.o.o. Sarajevo u toku 2013. godine za naprijed navedene kvalifikacije nije bilo usklađeno u svim materijalno značajnim aspektima sa važećom zakonskom regulativom.
Zbog neefikasnog rukovođenja i pasivnog odnosa predstavnika državnog kapitala u organima upravljanja, posebno nakon raskida ugovora o dokapitalizaciji Društva, nastali su veliki gubici u poslovanju. Imovina je beznačajna, a poslovanje, uz stalno prisutnu nelikvidnost, opterećeno velikim dospjelim kratkoročnim obavezama u visini od 22.002.932 KM. Doznačena sredstva od strane osnivača u 2013. godini, nisu bila dovoljna za potpunu sanaciju i prevazilaženje postojećeg stanja. U ovakvim uslovima i okolnostima upitna je stalnost poslovanja Društva, jedno od osnovnih načela i pretpostavki na kojima se temelje općeprihvaćena računovodstvena načela i MSFI, o čemu je posebno pojašnjeno u tački 7. Izvještaja.
BH Airlines Revizorski izvještaj za 2013. godinu