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Telekom Slovenije

Annual Report (ESEF) Apr 18, 2024

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Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Contents

  1. THE TELEKOM SLOVENIJE GROUP IN 2023
  2. About the Telekom Slovenije Group
  3. Operations of the Telekom Slovenije Group in 2023
  4. Significant achievements of the Telekom Slovenije Group in 2023
  5. LETTER FROM THE PRESIDENT OF THE MANAGEMENT BOARD
  6. LETTER FROM THE PRESIDENT OF THE SUPERVISORY BOARD
  7. DEVELOPMENT STRATEGY AND PLANS
  8. Business model
  9. Strategy of the Telekom Slovenije Group for the period 2024 to 2028
  10. Achievement of planned objectives by the Telekom Slovenije Group in 2023
  11. CORPORATE GOVERNANCE STATEMENT
  12. Corporate Governance Policy
  13. Statement of compliance with the Code
  14. Management and supervisory bodies
  15. Other explanations in accordance with the Companies Act
  16. Statement regarding the external assessment of the corporate governance statement for the 2023 annual report
  17. SHARE TRADING AND OWNERSHIP STRUCTURE
  18. OPERATIONS OF THE TELEKOM SLOVENIJE GROUP IN 2023
  19. Business environment and trends in the sector
  20. Impact of the macroeconomic environment on operations
  21. Comparison of the Slovenian telecommunications sector with the EU
  22. Telecommunications sector in Kosovo
  23. Risk management
  24. Performance of the Telekom Slovenije Group
  25. Financial performance of the Telekom Slovenije Group
  26. Investments
  27. Development of the network, technologies and services
  28. Marketing and sales
  29. Market and market shares in key service segments
  30. Sales of the Telekom Slovenije Group
  31. Brands and market communications
  32. SUSTAINABLE OPERATIONS OF THE TELEKOM SLOVENIJE GROUP
  33. Management of sustainability at the Telekom Slovenije Group
  34. Policy and guidelines governing sustainable operations
  35. Impacts of the Telekom Slovenije Group’s operations
  36. Inclusion and participation of stakeholders
  37. About the annual report
  38. Statement regarding the non-financial operations of the Telekom Slovenije Group for 2023
  39. Environmental aspects
  40. Impacts on the natural ecosystem
  41. Biodiversity at the Sečovlje saltpans
  42. Social aspects
  43. Support to local communities
  44. Users

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

1 THE TELEKOM SLOVENIJE GROUP IN 2023

1.1 About the Telekom Slovenije Group

Telekom Slovenije, d.d. (hereinafter: Telekom Slovenije) is the leading Slovenian provider of the most advanced ICT services and solutions. The Company continuously ensures the development and introduction of new innovative technologies. It provides subscribers an excellent user experience and superior services that match their needs and expectations. Users rate Telekom Slovenije’s network the best in Slovenia (source: Brand Track, autumn 2023).

The Telekom Slovenije Group operates in South-East Europe. IPKO is the leading provider of mobile and fixed broadband services in Kosovo, while the Group is also present via its subsidiaries in Croatia, Bosnia and Herzegovina, Serbia, Montenegro and North Macedonia.

The activities of the Telekom Slovenije Group comprise:

  • fixed and mobile communication services, and ICT solutions and services,
  • digital and multimedia content and services,
  • system integration and cloud computing services,
  • the development and implementation of solutions for managing business content, and tools for managing and monitoring operations,
  • the construction and maintenance of telecommunication networks,
  • cyber security and the Internet of Things (IoT),
  • other services, such as financial services, eCare solutions, insurance, smart city, community and industry solutions, and e-mobility,
  • the production and sale of cardboard sleeves and packaging, and the control and upgrading of terminal equipment, and
  • the preservation of natural and cultural heritage in the Sečovlje Salina Nature Park.

Company: Telekom Slovenije, d.d.

Registered office: Ljubljana

Address: Cigaletova ulica 15, 1000 Ljubljana

Registration number: 5014018000

VAT ID number: SI98511734

Entry in the companies register: 1/24624/00, Ljubljana District Court

Number of shares: 6,535,478

Ticker symbol of no-par-value shares: TLSG

Telephone: +386 1 234 10 00

Website: http://www.telekom.si

Email: [email protected]

LinkedIn: telekom-slovenije

Facebook: TelekomSlovenije

Instagram: Telekom_Slovenije

X: @TelekomSlo

YouTube: TelekomSlovenije

TikTok: TelekomSlovenije

The shares of Telekom Slovenije are listed on the prime securities market of the Ljubljana Stock Exchange. See section 6 Share trading and ownership structure for more information.

Contact for investors and shareholders

[email protected] and [email protected]

Contact for users

[email protected]

Contact for information regarding the annual report and sustainable development report

Corporate communications: [email protected]

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Markets and companies of the Telekom Slovenije Group

The Telekom Slovenije Group has companies in seven countries in South-East Europe. The composition of the Telekom Slovenije Group and participating interests as at 31 December 2023 are presented in the picture below, and in more detail on the website https://www.telekom.si/o-podjetju/skupina-telekom-slovenije/odvisne-druzbe.

Composition of Telekom Slovenije as at 31 December 2023

With the deletion from the business register in Germany on 25 September 2023, the liquidation of GVO Telekommunikation GmbH was completed. That company was owned by GVO, d.o.o. There were no other changes in the composition of the Telekom Slovenije Group or in the ownership of subsidiaries in 2023.

Telekom Slovenije is the founder of the Heart Foundation, the aim of which is to help the children of employees of Slovenian Telekom Slovenije Group companies who have lost one or both parents, or who are seriously ill. The foundation’s funds are contributed voluntarily by the employees of Slovenian Telekom Slovenije Group companies.

1.2 Operations of the Telekom Slovenije Group in 2023

Performance indicators

in EUR thousand and %

2023 / 31 December 2023

2022 / 31 December 2022

Index

23/22 Total operating revenues 708,167 658,953 107
EBITDA 228,569 216,452 106
EBITDA margin = EBITDA / sales revenue 32.9% 33.2% 99
EBIT 64,138 50,362 127
Return on sales = EBIT / sales revenue 9.2% 7.7% 120
Net profit from continuing operations 47,065 37,506 125
Assets 1,317,866 1,275,338 103
Equity 658,638 611,677 108
Return on equity (ROE) 7.4% 6.2% 120
Equity ratio 50.0% 48.0% 104
Net financial debt 355,737 401,168 89
Net financial debt / EBITDA 1.6 1.9 84
Investments (CAPEX) 188,037 167,791 112

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Number of employees as at the last day of the period

2023 2022 Index
3,253 3,262 100

Investments as a proportion of operating revenues

2023 2022 Index
26.6% 25.5% 104

Definitions can be found in point 10.2 Alternative performance measures.

Number of users and connections

31 December 2023 31 December 2022 Index 23/22
Mobile telephony 1,908,571 1,842,444 104
Broadband connections 299,506 297,895 101

Operating revenues

Earnings before interest, taxes, depreciation and amortisation (EBITDA)

Operating profit and net profit from continuing operations

2021 2022 2023
in EUR million 654 659 708

Operating revenues

2021 2022 2023
in EUR million 220.8 216.5 228.6

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Structure of equity and liabilities, and net financial debt

2021 2022 2023
EBIT 51.7 50.4 64.1
Net income 37.9 37.5 47.1

Investments and investment as a proportion of operating revenues

2021 2022 2023
600 612 659
650 664 659

Net financial debt (NFD)

2021 2022 2023
208 168 188

Equity and Liabilities

Equity (in EUR million) Liabilities (in EUR million)
399 401
356

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Indicators of the sustainable (ESG) operations of the Telekom Slovenije Group

Year 2023 2022 Index 23/22
Environmental indicators
Electricity consumption (in million kWh) 87 90 97
Energy intensity (in MWh/EUR million) 125 138 91
Carbon footprint per employee at Telekom Slovenije (in tonnes of CO2eq) 11.62 12.72 91
Total waste (in tonnes) 4,103 6,710 61
Use of fuel for company cars (in litres) 1,390,733 1,411,536 99
Social indicators
Number of employees 3,253 3,262 100
Average age of employees

44

Proportion of the under-represented gender

33.0%

32.7%

Number of employees with a disability

92

97

95

Employee turnover

7.6%

7.4%

Number of education and training hours per employee

26.3

27.2

Proportion of employees with a master’s degree and doctorate

5.3%

5.6%

Coverage of the Slovenian population with 5G technology

60.7%

40.0%

Coverage of the Slovenian population with 4G technology

97.5%

97.0%

Complaint rate as a proportion of all issued invoices

0.65%

0.53%

Costs earmarked for sponsorships and donations as a proportion of operating revenues

0.3%

0.3%

Proportion of assets purchased from local suppliers (Slovenia)

88%

90%

Proportion of suppliers registered as sheltered workshops

0.46%

0.43%

Governance indicators

Value added (in EUR thousand) 354,697 334,310
Value added per employee (in EUR) 108,886 102,142

Proportion of the under-represented gender on Telekom Slovenije’s


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

1.3 Significant achievements of the Telekom Slovenije Group in 2023

  • ‘Immediate connection’ to the internet and TV

Because we do not compromise, we constantly improve the user experience. We facilitate the connection of subscribers to the internet and TV immediately following the conclusion of an agreement via mobile technology. Until now, the solution was available primarily to users in areas where setting up a fixed connection was not possible, but a mobile signal was available. The development of a high-capacity, highly stable and scalable mobile network means the service is more accessible and, above all, immediately available to users. It is very simple to connect to this service, something users can do themselves.
- Re-establishment of functioning communication services following floods, and social responsibility

A large area of Slovenia was hit by catastrophic floods in August. Our cable infrastructure was flooded, damaged or severed at both the backbone and access levels of the network in affected areas. Some functional locations were completely flooded or destroyed. Temporary connections were established for fixed services in affected areas and will be fully rehabilitated in the future, together with other infrastructure. The timetable for implementation will partly depend on the restoration of other infrastructure at the national and local levels.

We were the first operator to fully re-establish the mobile network. During this period, we also allowed the users of all other operators in Slovenia to communicate on our network via national roaming.

We earmarked donations in the total amount of EUR 250,000 to help families and individuals hit hardest by the floods, and to 20 volunteer fire brigades. We also helped those affected by the floods with services in the total amount of EUR 350,000 and through a number of other activities, which together amounted to EUR 600,000. Via SMS donations, our users donated more than one million euros to help those affected.
- Smart cities: for the Municipality of Celje, we developed a mobile application and the Centralka urban card, which facilitates the purchase of tickets and the monitoring of bus arrivals, bike rental, an overview of available parking spaces, payment for parking and the remote extension of parking. In the scope of the VARCITIES project, under the auspices of the Municipality of Novo Mesto, we established an advanced IoT platform that we integrated with environmental sensors and thus facilitated a comprehensive overview of the situation via an information solution. With this IoT solution, local communities are able to support the reduction of emissions, improve energy efficiency, ensure the smart management of lighting, mobility, traffic and parking, and monitor.


Environmental Parameters

Environmental parameters, such as air quality and temperature, air pressure, humidity, noise levels and the water levels of watercourses.

INO.LAB, Demonstration Environment for a Private 5G Mobile Network

In the Company’s business premises, we were the first in Slovenia to set up a demonstration environment for a private 5G mobile network, which is intended for anyone wishing to test the benefits of such networks and participate in an open innovation process. INO.LAB has different specific examples of the use of private mobile networks.

Launch of the 5G Network in Kosovo

After obtaining the necessary frequencies and the completion of comprehensive testing, IPKO successfully launched the 5G network. IPKO was thus the first on the market to offer mobile data speeds in excess of 1Gbp/s.

5G Research and Test Environment

The Company and its partners at the University of Ljubljana’s Faculty of Electrical Engineering set up a 5G research and test environment. Modern equipment at technical faculties is crucial for educating the young people who are and will be the creators of the digital future.

eCare

Together with the Slovene Federation of Pensioners’ Associations, we were chosen via public tender to provide services in the remote eCare project in the scope of the ‘Remote eCare’ project sponsored by the Ministry of Solidarity-Based Future. In the scope of the project, eCare is available to entitled parties free of charge until 30 June 2025.

NEO TV

Several new innovations and improvements were introduced in NEO TV. We carried out an automated update of the voice model, improved video quality, developed new targeted advertising functionalities, added new content and applications, and redesigned the NEO interface for a better user experience. We recycle NEO remote controls. Remote controls are made of high-quality, long-lasting materials. They can be repaired and re-used, and can be recycled at the end of their useful life.

Loyalty Programme

We redesigned Telekom Slovenije’s Loyalty Programme in 2023.

Sečovlje Salina Nature Park

Soline and the Ministry of Natural Resources and Spatial Planning signed an agreement on the management of the Sečovlje Salina Nature Park for the next 10-year period, i.e. until 2033. Significant events after the reporting date are presented in the financial report in point 47 Events after the reporting date.

Recognitions and Awards Received by Telekom Slovenije in 2023

  • Best Buy Award: we received the Best Buy Award for 2023 and 2024. According to Slovenian consumers, we offer the best price-to-quality ratio in the areas of mobile services, internet access services and solutions for business users. IPKO was also recognised for mobile telephony and internet services via broadband connections in Kosovo.
  • WEBSI Award: we received recognition in the use of advanced technologies and communications categories.
  • SoMo Borac Award: together with our partners, we received an award in the SoMo Web category.
  • Effie Slovenija 2023 Award: we received a bronze Effie, an award for proven market effectiveness, for our cyber security project.
  • GoDigital Award: we received special recognition for addressing the problem of an ageing society through the ‘Home eCare’ project.
  • Top Employer: we again received the international Top Employer certificate for outstanding HR practices.
  • Green Star: we received the Green Star certificate of excellence for progress on the path to the green transformation. Our rating of four stars places us in the category of ‘Green Leader’.
  • Most Respected Employer: we rank amongst the 10 most respected employers in Slovenia, and as the most respected employer in the telecommunications category.
  • HR Team 2023: we ranked amongst the finalists in the HR Team 2023 competition for best HR team.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

LETTER FROM THE PRESIDENT OF THE MANAGEMENT BOARD

Dear Shareholders, Investors, Business Partners and Co-Workers,

Our expectations for 2023 were based on economic uncertainty, primarily due to conditions on the energy markets. Nevertheless, the Telekom Slovenije Group drew up an ambitious business plan for 2023 with the primary objective of reversing the negative trends of recent years, and thus increasing market shares and achieving growth in revenues and the number of users in key segments of its operations.

Our operations were affected in 2023 by the floods that hit Slovenia in August. The infrastructure of Telekom Slovenije and GVO was flooded, damaged or severed in affected areas. In just two days, the experts of Telekom Slovenije and GVO re-established communication services for residents in affected areas, despite extensive damage to the infrastructure. During that period, Telekom Slovenije also ensured communications for the users of all other operators in Slovenia. Contemporary life and work is impossible to imagine without information and communication services. Telekom Slovenije once again demonstrated that it is the infrastructure and service foundation of a modern society.

Objectives exceeded

In 2023, the Telekom Slovenije Group performed well, exceeded established objectives and improved operations significantly relative to 2022. All of this in adverse market conditions in the context of high energy costs and taking into account the damage caused by August’s floods. A significant improvement in operations was achieved in all key segments of operations and on all target markets. Results were driven by the tremendous efforts of the entire team.

The Telekom Slovenije Group generated EUR 708.2 million in operating revenues in 2023, an increase of 7% relative to 2022. The Group recorded an increase in revenues in several segments of its operations. The highest growth was recorded in mobile and broadband services, while the most significant increase in revenues in the ICT segment was recorded in the provision of cyber security. Also up were revenues from the Online Store, and insurance and eHealth services, while revenues were also higher on the wholesale market. All Group companies recorded an increase in revenues generated on the market. At 14%, IPKO recorded the highest growth in revenues.

Earnings before interest, taxes, depreciation and amortisation (EBITDA) totalled EUR 228.6 million at the Telekom Slovenije Group level, an increase of EUR 12.1 million or 6% relative to 2022. The EBITDA margin (i.e. EBITDA as a proportion of sales revenue) was 32.9% at the Group level.

Earnings before interest and taxes (EBIT) amounted to EUR 64.1 million at the Telekom Slovenije Group level, an increase of 27% relative to 2022.

The Telekom Slovenije Group generated a net profit of EUR 47.1 million in 2023, the highest level since 2015. Net profit was up by EUR 9.6 million or 25% relative to 2022.

Had energy prices in 2023 remained at the 2022 level, and if there was no state aid for energy in 2023 and there was no negative effect of floods, EBITDA would have been 10% higher and EBIT would have been 46% higher than in 2022.

The Telekom Slovenije Group also recorded a decrease in net financial debt as at 31 December 2023 by 11% relative to 31 December 2022.

Growth in number of users

By the end of 2023, the Telekom Slovenije Group had increased the number of mobile users by 4% or 66,127 users relative to the end of 2022. Telekom Slovenije and IPKO increased the number of retail mobile users by 3,662 and 62,465, respectively. Telekom Slovenije increased the number of fixed retail broadband connections by 4,626, and thus exceeded the 200,000 users milestone.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

In Slovenia, we are consolidating our leading market share in the mobile subscriber segment, where Telekom Slovenije enjoys a 35.4% market share, and in the IPTV segment, where the Company’s market share is 41.8%. We increased our share of the fixed broadband access market to 28.0%. In Kosovo, IPKO holds a 49.2% share of the mobile telephony market and a 25.5% of the fixed telephony market.

Investing in knowledge, and advanced, secure and accessible technologies

Knowledge, and strengthening existing and developing new employee competences are the main drivers of value added. Only connected and highly qualified employees can achieve development. All employees were included in education and training during the previous year. Incentivising us is the receipt of the TOP Investor in Education certificate and the advanced Socially Responsible Employer certificate for our activities in this area. We rank amongst the ten most respected employees in Slovenia, while the Top Employer certificate represents international confirmation of the quality of our work environment.

Technological development requires advanced skills and a superior network. Established business models are amended and improved with the latest tools and technological capacities. The expected result is improved efficiency in the context of the simultaneous mitigation of sustainability risks. The need for cyber security is growing. Experts in the Cyber Security and Resilience Centre, which is one of the most advanced centres of its kind in the region, identified 85% more security incidents in 2023 than the previous year. Using modern technology, they closely monitor, analyse and respond to security threats 24 hours a day. On account of its size, experience, systems and know-how, Telekom Slovenije is an integral element of measures to increase the cyber security of companies, organisations and events.

We continued to upgrade and modernise the network in 2023. We facilitate the connection to our fibre optic network by more than 460 thousand Slovenian households, with an additional 16,980 households connected in 2023. Coverage with LTE/4G technology exceeds 97%. We covered an additional 420 thousand inhabitants with 5G technology in 2023 and strengthened the capacities of the entire mobile network, such that more than 60% of the Slovenian population is covered by 5G technology. By 2025, we will ensure 99% coverage in accordance with needs, requirements and plans. We are thus actively pursuing the vision of a gigabit digital Slovenia by 2030.

We are also improving the user experience and increasing the accessibility of services. We facilitate the immediate connection of new subscribers to the internet and TV via the mobile 4G/5G network. In our business premises, we established INO.LAB, a demonstration environment for a private 5G mobile network, to which we invite all interested stakeholders. In the scope of our smart city solution, we established an advanced Internet of Things platform in several Slovenian municipalities that facilitates a comprehensive overview of environmental data, and the monitoring of and decisions regarding sustainable mobility.

In 2023, IPKO was the first operator in Kosovo to introduce 5G technology and made very successful use of eSIM technology in addition to other advanced services.

Amongst our significant achievements in 2023, I am also pleased to highlight the fact that Telekom Slovenije and the Slovene Federation of Pensioners’ Associations were selected, via a public tender issued by the Ministry of Solidarity-Based Future, to provide eCare services. In the scope of the project, eCare is available to entitled parties free of charge until 30 June 2025, i.e. until the entry into force of the right to eCare set out in the Long-Term Care Act, which systematically governs this area.

Soline and the Ministry of Natural Resources and Spatial Planning signed an agreement on the management of the Sečovlje Salina Nature Park for the next ten-year period.

Strategic Business Plan for the period 2024 to 2028: connecting opportunities

We adopted the Strategic Business Plan of the Telekom Slovenije Group for the period 2024 to 2028 at the end of 2023. The Group’s development will be ensured primarily by highly qualified and motivated employees, and through the effective use of the best technologies. Special attention will be given to improving sustainable operations and social responsibility.

We will strive for growth in revenues and market shares on the telecommunications markets in Slovenia and abroad. We will continue to carry out activities that ensure the best possible exploitation of all resources at our disposal. As a reliable provider of critical infrastructure and digitalisation, we plan the highest growth in the ICT segment and digital services.

a comprehensive approach and the inclusion of cyber security solutions. We will improve operational efficiency through the effective use of new technologies and tools, cost reduction and the improved efficiency of investing activities. In the coming period, we are planning further growth in our shares of the mobile telephony and fixed broadband access markets, as well as growth in revenues, EBITDA and net profit.

The full amount of distributable profit from 2022 is earmarked for the payment of dividends in 2024. In 2023, the Group took advantage of aid granted under the Act on Aid to the Economy to Mitigate the Impact of the Energy Crisis.

We are planning operating revenues of EUR 717.4 million, EBITDA of EUR 233.6 million and a net profit of EUR 43.2 million at the Telekom Slovenije Group level in 2024. Through a clear vision and strategy for further development, prudent investments and ambitious objectives, and through the increasingly effective provision of high-quality services and an excellent customer experience, we will consolidate and strengthen the trust of shareholders and all other stakeholders.

Our guiding principle is ‘Always for the Better’.

Boštjan Košak,

President of the Management Board

14

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Statement of responsibility of the Management Board

The members of the Management Board of Telekom Slovenije, d.d. responsible for compiling the annual report hereby confirm the financial statements of Telekom Slovenije, d.d. and the Telekom Slovenije Group for the year ending 31 December 2023, as well as the accounting policies applied and the notes to the financial statements.

The members of the Management Board of Telekom Slovenije, d.d. hereby find that:

  • to the best of our knowledge, the annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023 and all its constituent parts, including the corporate governance statement and the statement regarding non-financial operations, have been compiled and published in accordance with valid legislation and the International Financial Reporting Standards as adopted by the EU;
  • the financial report and accompanying notes have been compiled in accordance with the relevant financial reporting framework, and provides a true and fair picture of the assets, liabilities, financial position and operating results of Telekom Slovenije, d.d. and the Telekom Slovenije Group as a whole;
  • the selected accounting policies were applied consistently in the compilation of the financial statements and any changes to the policies were disclosed, and that accounting estimates were made fairly and with careful consideration, according to the principle of prudence and the diligence of a good manager, and under the assumption that Telekom Slovenije, d.d. and the Telekom Slovenije Group are going concerns;
  • the business report includes a fair presentation of the development and operating results of the Company and of its financial position, together with a description of the principal types of risk to which Telekom Slovenije, d.d. and the Telekom Slovenije Group as a whole are exposed.

The Management Board is also responsible for taking appropriate measures to secure assets, and for preventing and detecting fraud and other irregularities and unlawful acts.

The tax authorities may, at any time within five years following the year for which tax was levied, audit companies’ operations, which can result in an additional tax liability. The Management Board is not aware of any circumstances that could give rise to any significant liability on this account.

Boštjan Košak,

President of the Management Board

Boštjan Škufca Zaveršek,

MSc,

Vice-President of the Management Board

Irma Gubanec,

MSc,

Member of the Management Board

Vesna Prodnik,

MSc,

Member of the Management Board

Špela Fortin

Member of Management Board – Workers’ Director

Ljubljana, 15 March 2024

15

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

3 LETTER FROM THE PRESIDENT OF THE SUPERVISORY BOARD

Dear Stakeholders,

Telecommunications are the driving force of social progress. The expectations of users regarding superior connectivity, the further development of mobile technologies, smart city and Internet of Things solutions, cyber security, virtualisation and the development of private mobile networks are just a few of the trends that are creating our future.

The Telekom Slovenije Group is successfully addressing the challenges of the future by focusing on the delivery of an excellent user experience and superior services, and by creating value added for all.

stakeholders. This was also demonstrated by our performance in 2023, when Telekom Slovenije successfully reversed the trend of several years of declining market shares and sales revenues, and responded effectively to changes in the dynamic business environment through a flexible and steadfast approach.

Operations in 2023 were affected by high energy costs, rising interest rates, which led to an increase in financing expenses, and the impairment of the infrastructure of Telekom Slovenije and GVO, which was flooded, damaged or severed during August’s storms. Through its excellent response to the worst natural disaster in Slovenia’s history, Telekom Slovenije once again demonstrated that it is the infrastructure backbone of Slovenian society, as it reconnected Slovenia in three days despite extremely adverse circumstances and extraordinary conditions, and made its network available for use by all major operators who were able to provide services to users in affected areas. Thanks for this go to selfless employees, and would not have been possible without regular and strategically planned investment in the modernisation of the network. That modernisation is being carried out in phases and in accordance with the established timetable, which allows the Company to function effectively.

In the context of continuous digitalisation, Telekom Slovenije is consolidating and strengthening its position in the area of cyber security and resilience, both for its own needs and for the needs of the wider environment: residential users, companies, critical infrastructure, organisations and the Company’s partners. Telekom Slovenije is an important regional stakeholder in ensuring and raising awareness about the importance of adequate cyber protection.

Achieved results demonstrate the focus and vision of the Management Board in the achievement of established objectives, while our ambitiousness for the future is also reflected in the Strategy of the Telekom Slovenije Group for the period 2024 to 2028, which lays out clear guidelines, opportunities and ambitions for further development. The Telekom Slovenije Group’s focus in the future will continue to be on ensuring the best user experience in the context of continuous development, which is based on connectivity, digitalisation and effectiveness, as well as clear ESG objectives and commitments.

I believe that all of the above strengthens the trust of shareholders and other stakeholders in the successful future development of the Company and Group.

In the scope of its competences, Telekom Slovenije’s Supervisory Board ensured the responsible and high-quality supervision of the operations of the parent company and Group companies in 2023. The composition, content and work of the Supervisory Board and its committees during the 2023 financial year are presented in more detail in the report of the Supervisory Board.

Žiga Debeljak, MSc,

President of the Supervisory Board

4 DEVELOPMENT STRATEGY AND PLANS

4.1 Business model

4.2 Strategy of the Telekom Slovenije Group for the period 2024 to 2028

The Group’s future development is laid out in the Strategic Business Plan of the Telekom Slovenije Group for the period 2024 to 2028. During that period, the ICT sector will be characterised by intensive technological development and progress.

The strategy is based on our values, and on the fulfilment of our mission and vision. Providing the best

Fulfilling Our Vision: Connecting Opportunities

The Telekom Slovenije Group is constantly moving forward, evolving and facilitating development and progress by connecting opportunities. We serve as the infrastructure backbone for connecting users and devices. Through the network that we use to provide the most advanced telecommunications services, a fast and reliable internet and advanced ICT solutions, we facilitate comprehensive social development, intersectoral cooperation and productivity growth, as well as equitable access and social inclusion.

Helping Shape Trends in the Sector

We based strategic planning on internal analyses, available information about changes in the regulatory environment, forecasts of macroeconomic and market trends, and the expected development of the dynamic sector in which we operate. The strategy includes clear and measurable sustainability indicators and ambitious objectives, through which we contribute to the realisation of the European Green Deal and the United Nations’ Sustainable Development Goals (SDG). The Telekom Slovenije Group's strategy until 2028 presents our responses to development opportunities, and to global and regional challenges.

Amending Established Business Models

Business models are tied to the monetisation of the network and the capacities thereof, while operators are entering new markets with higher value added as connectivity providers. Internal and external ecosystems are emerging based on partnerships, mergers and acquisitions, efficient purchasing, and effective corporate governance and the management of portfolio investments.

Superior Network and Technology

The traditional role of operators is expanding. With the digitalisation of society, a superior network and technology are becoming increasingly complex and are taking on a fundamental role in operations.

Digitalisation at All Levels of the Company

In the context of the continuous digitalisation of society as a whole and constant development, artificial intelligence, machine learning, big data, the Internet of Things, connectivity and the development of the most advanced mobile technologies are becoming increasingly important. At the forefront are the constant improvement of new technologies and their introduction into all areas of digital society.

Strengthening Cyber Security and Resilience

The threat of cyber attacks is increasing in the digital world. Telecommunication operators are strengthening cyber resilience to ensure comprehensive network security, to protect users and to help other organisations and companies ensure cyber resilience and information security.

Sustainable Operations

Key aspects of the sector’s sustainable development focus on achieving carbon neutrality, primarily through the use of energy-efficient technologies and low-carbon and renewable energy sources, and on sustainable disclosures, security, diversity, inclusion and sustainable supply chains.

Customer Satisfaction

Users expect a seamless user interaction, the quick resolution of problems and an innovative range of products and services tailored to the needs of specific segments.

Development of New Employee Competences and Knowledge

Dynamic changes that bring new technologies and changing business models require the development of new employee competences and knowledge that will enable Group companies to operate in the digital landscape.

Key Strategic Commitments

The best user experience. We strengthen, update and improve the user experience at all contact points with users. In procedural terms, we simplify the purchasing process and take into account purchasing channels when developing new products and services. We maintain the highest standards of excellence throughout operations.

The most for more

Our superior network with the latest technology and highest level of service will allow us to continue offering users the most for more: the most quality, the most security, the most advanced solutions and services, and the most development. We will continue to simplify users’ lives in the future through our continuous market presence, whether we are talking about mobile or fixed services, TV experience, content, digital commerce, comprehensive ICT solutions, health or mobile payments.

Increased security

Increased security risks in the environment are managed through continuous investments in technologies for the effective and precise detection of security threats. We are deepening analytics, automating operational processes, and regularly performing security, penetration and vulnerability testing. We work with international organisations and strive for the increased security of our users, and the resiliency of the network and services.

STRATEGIC POLICIES – PILLARS AND FOUNDATIONS OF OUR DEVELOPMENT

CONNECTED

Developing and strengthening our core activity.

We will record additional growth in revenues and market shares on telecommunications markets in Slovenia and abroad. Special emphasis will be given to making better use of the existing infrastructure.

DIGITAL

Developing new business models.

As a reliable provider of critical infrastructure and the digitalisation of services, we plan the highest growth in the ICT segment and digital services. We will increase the value of services through the inclusion of cyber security solutions.

EFFECTIVE

Raising commercial awareness.

We will improve operational efficiency through the continued digitalisation of operations, the reduction of costs and the improved efficiency of investing activities.

The main role in the development of the Telekom Slovenije Group is played by employees, technology, and responsible and sustainable operations.

Employees

We are creating an inclusive and cooperative culture and a safe and healthy work environment, ensuring continuous education and training, the development of potentials and competences, the motivation, remuneration and retention of employees, and attracting and recruiting diverse individuals. Through an agile and systematic approach, we are strengthening our reputation and brand as an employer, and creating a culture of development and opportunities for the growth of individuals and the Group. We dedicate special attention to sustainable leadership, the promotion of diversity, and activities relating to concern for employees and flexible forms of work.

Technology

We continuously upgrade our superior network with the latest technologies, and thus create a significant competitive advantage. Through continuous development, careful planning and prudent investments, we ensure a high-quality, resilient and robust network that is both sustainable and energy efficient. Our focus is on expanding and increasing network utilisation, the development of a range of broadband services independent of access technology, the development of IT tools for advanced network planning and management, and the continuous measurement of and improvements to network elements to ensure the best user experience.

Sustainability and responsibility

Sustainability principles are integrated into our operations, products, services and content. We are bridging the digital divide and striving for an inclusive, healthy and safe society. We provide users broad access to advanced ICT solutions and services, and promote the transformation to a carbon-neutral and digitally connected society. We are reducing our own carbon footprint primarily through energy efficiency and the use of low-carbon and renewable energy sources.

Objectives of the Telekom Slovenije Group for 2024

in EUR million

Objectives for 2024

Operating revenues 717.4
EBITDA 233.6
Net income 43.2
Value of investments 235.7

Strategic objectives of the Telekom Slovenije Group for the period 2024 to 2028

in EUR million Earnings before interest, taxes, depreciation and amortisation (EBITDA) in 2028 280
Net profit in 2028 83
Value of investments in the period 2024 to 2028 951
Carbon-neutrality under Scope 1 and 2 by 2028

Dividend Policy

The payment of dividends in the amount of 30% to 50% of the Telekom Slovenije Group’s net profit, taking into account the Group’s current financial position and investment needs.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

4.3 Achievement of planned objectives by the Telekom Slovenije Group in 2023

The Telekom Slovenije Group achieved the objectives set out in the Annual Business Plan for 2023. An overview of key activities and achievements is presented below.

Strategic objectives from the Strategic Business Plan and their realisation in 2023

CONNECTED

  • The proportion of satisfied and fully satisfied users of Telekom Slovenije’s fixed and mobile services (CSI) remains at a high level.
  • We continued to modernise the mobile network, and upgraded software and equipment with 4G and 5G technologies. We cover more than 97% of the population with the LTE/4G network and more than 60% of the population with the 5G network. We included an additional 77 small cells for the needs of internal coverage.
  • Telekom Slovenije exceeded 200,000 retail broadband connections in 2023. We facilitated access to our fibre optic network by an additional 16,980 households, bringing the total number of connections to the fibre optic network to more than 459 thousand Slovenian households. To provide the subscribers of the NEO Svet C and NEO SuperNet packages the highest speeds, we upgraded the basic speed on the fibre optic network for free, and facilitated speeds of up to 1 Gbit/s, with the possibility of purchasing speeds of up to 2 Gbit/s.
  • We achieved a high transactional NPS (visit by a technician in cooperation with technical support).
  • In Slovenia, we maintained the highest market share in both the mobile and IPTV services segments. Our market shares were as follows: 35.0% of the mobile telephony segment, 27.81% of the fixed broadband internet access segment and 41.3% of the IPTV segment (figures for third quarter of 2023; source: AKOS).
  • IPKO is the leading operator in both segments, with a 54% share of the mobile telephony segment and 28% share of the fixed segment.

DIGITAL

  • We provide an increasing number of municipalities traffic management, smart parking and environmental measurement (e.g. air and noise pollution) services:
  • we developed a mobile application and the Centralka urban card for the Municipality of Celje.
  • In the Municipality of Novo Mesto, we set up an advanced IoT platform that we integrated with

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

environmental sensors.

  • In our business premises, we established INO.LAB, a demonstration environment for a private 5G mobile network in order to test the advantages of such networks.
  • The Company and its partners at the University of Ljubljana’s Faculty of Electrical Engineering set up a 5G research and test environment.
  • The number of business users of Cyber Security and Resilience Centre services was up in 2023 and now exceeds 100.
  • We are participating in several European projects for the development of new services and technologies, and are testing concepts for the development of new solutions over the next three to five years in areas including the Internet of Things, cyber security, support for critical communications and eHealth.
  • We help numerous users with the eCare service. In the scope of the project, the eCare Assistance Centre received more than 24,000 calls between April 2022 and August 2023. A total of 1,900 interventions were carried out with the help of informal caregivers (e.g. family members, neighbours, etc.), while more than 300 interventions were carried out through emergency medical care measures. eCare significantly reduced the waiting time for assistance, resulting in the prevention of a number of serious medical complications and hospitalisations.
  • The most notable innovation in 2023 was the complete redesign of My Telekom, which is only one of the changes that took place during the previous year. My Telekom is being developed to respond to the needs and expectations of our users: simple and secure access, improved control, the understanding and optimising of actual costs, flexibility and convenient use of services.
  • By revising programme schemes and options, we have brought TV viewing even closer to subscribers, as changes and orders are carried out in real time. This also applies to the payment of bills in My Telekom, with more payments from month to month, and to the independent resolution of challenges in the use of our services with the digital advisor Maks.
  • We introduced additional functionalities in the VALÚ Smart Wallet: users can access data regarding their VALÚ Mastercard within the application, meaning they no longer require a physical card in online purchases; data regarding their VALÚ Moneta use and limit are accessible in the VALÚ application; we facilitated video identification using a driver’s license; in the Sitium system in the Municipality of Novo Mesto, we facilitated the payment of public transportation and identification for entry to the pool in the Municipality of Novo Mesto.
  • Payments for digital content by our users in the App Store and Google Play were up by 35% relative to 2022, while the number of users was up by 50%.
  • We modernised the platform in the Online Store and upgraded existing functionalities, while we also updated the portfolio, which now includes more than 5,300 products in more than 130 categories. The average NPS for the Online Store, as a point of contact reached its highest level of the last three years in 2023.

EFFECTIVE

  • The Telekom Slovenije Group had 3,253 employees at the end of the year, with Slovenian companies accounting for 2,767 of that number. The number of employees was down 0.3% relative to the previous year.
  • Group employees received an average of 26.0 hours of training, while that figure was 32.1 hours at Telekom Slovenije. The proportion of employees included in education and training was 100% at the Group level.
  • We consistently fulfilled the financial commitments set out in loan agreements. We signed a loan agreement for the refinancing of a long-term syndicated loan in the amount of EUR 100 million. We will thus ensure the funds required to pursue our ambitious and development-oriented strategy.
  • We reduced electricity consumption by 3% through increased energy efficiency.
  • Electronic equipment returned by users is carefully inspected, cleaned and prepared for reuse at TSinpo. We thus extend the useful life of equipment, increase cost-effectiveness and reduce the volume of electronic waste. More than half of all equipment is reused.

Achievement of planned operating revenues, EBITDA and net profit of the Telekom Slovenije Group in 2023


in EUR million Achieved in 2023 Planned in 2023 Index 2023 Achieved/Planned
Operating revenues 708.2 680.8 104
Earnings before interest, taxes, depreciation and amortisation (EBITDA) 228.6 206.2 111
Net income 47.1 20.1 234

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

5 CORPORATE GOVERNANCE STATEMENT

Telekom Slovenije, d.d. (hereinafter: Telekom Slovenije) hereby issues its corporate governance statement in accordance with the fifth paragraph of Article 70 of the Companies Act, and the recommendations of the Corporate Governance Code and the Corporate Governance Code for Companies with Capital Assets of the State.

The corporate governance statement is an integral part of the audited annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023. It relates to the period 1 January 2023 to 31 December 2023. We also disclose significant events after the aforementioned period and up to the publication of the statement. The corporate governance statement is accessible in electronic form, for a minimum of five years from the date of its publication, on the Company’s website at https://www.telekom.si/en/about-us/company/corporate-governance and in the Ljubljana Stock Exchange’s electronic information system at http://seonet.ljse.si.

5.1 Corporate Governance Policy

Corporate governance at Telekom Slovenije and within the Telekom Slovenije Group is based on the following principles and guidelines:

  • Corporate Governance Policy of Telekom Slovenije, d.d., which was initially adopted in December 2011 and last updated on 13 February 2020,
  • Corporate Governance Rulebook of the Telekom Slovenije Group, which was adopted on 22 August 2017, and
  • Instructions on the Implementation of the Corporate Governance Rulebook of the Telekom Slovenije Group by individual area, which were adopted on 18 February 2020.

The Corporate Governance Policy defines a system for segregating responsibilities and competences between members of management and supervisory bodies, the role of Supervisory Board’s committees and the protection of employees’ interests. It also defines groups of stakeholders, a strategy for communication and cooperation with those groups, a policy governing links between the Company and its subsidiaries, and a commitment to identify conflicts of interest and to ensure the independence of members of the Supervisory Board and Management Board.

The Supervisory Board and Management Board adopt updates to the Corporate Governance Policy, taking into account current guidelines in the area of corporate governance, as well as binding regulations and best practices.

The Corporate Governance Rulebook of the Telekom Slovenije Group defines the rules, criteria and mechanisms for managing and supervising companies in the Telekom Slovenije Group. The Instructions on the Implementation of the Corporate Governance Rulebook of the Telekom Slovenije Group defines

The way in which the corporate governance of subsidiaries is implemented in individual areas. The Management Board and Supervisory Board function in accordance with the law and other regulations, the Articles of Association of Telekom Slovenije, d.d. and the rules of procedure of the Management Board and Supervisory Board.

The Corporate Governance Policy of Telekom Slovenije, d.d., the rules of procedure of the Management Board and the other documents linked to corporate governance are publicly accessible on the Company’s website at https://www.telekom.si/en/about-us/company/corporate-governance.

5.2 Statement of compliance with the Code

Telekom Slovenije, as a public interest entity whose securities are traded on the regulated securities market, and as a company with capital assets of the State, took into account the corporate governance recommendations set out in the following documents to the greatest extent possible during the 2023 financial year:

  • Corporate Governance Code adopted by the Ljubljana Stock Exchange and the Slovenian Directors’ Association on 9 December 2021. The code entered into effect on 1 January 2022 and is published on the website www.ljse.si;
  • Corporate Governance Code for Companies with Capital Assets of the State, which was adopted by Slovenski državni holding in June 2022, and the Recommendations and Expectations of Slovenski državni holding, adopted in May 2023 and updated in August 2023, which are published on the website www.sdh.si;
  • Recommendations to Public Companies Regarding Notification from 19 November 2020, which entered into force on 23 November 2020. The above recommendations were adopted by the Ljubljana Stock Exchange and are published on the website www.ljse.si.

In its work and operations, Telekom Slovenije also complies with the guidelines set out in the Code of Ethics of the Telekom Slovenije Group of 1 February 2017 (published on the Company’s website at www.telekom.si).

Statement of compliance with the Corporate Governance Code

Telekom Slovenije explains below deviations from individual recommendations set out in the aforementioned code:

Diversity Policy

Recommendations 4.1 and 4.3: In 2020, Telekom Slovenije adopted the Policy Governing the Diversity of the Management Board and Supervisory Board of Telekom Slovenije, d.d. in accordance with the recommendations of the code. The Company deviates in part from this recommendation, as targets are stated in descriptive terms, but not in numerical terms or percentages, except with regard to gender diversity. The Supervisory Board began the process of revising the Diversity Policy in 2024.

Remuneration Policy and report on the remuneration of management and supervisory bodies

Recommendations 6 and 6.2: Telekom Slovenije deviates in part from this recommendation as, in accordance with Appendix 2 to the Recommendations and Expectations of SDH, the Remuneration Policy for the Management Body of Telekom Slovenije, d.d. and the Management Bodies of Telekom Slovenije Group Subsidiaries only governs the remuneration of members of the Company’s management body, while the remuneration of the members of its supervisory body were defined by a resolution of the 31st General Meeting of Shareholders that is in line with the sample resolution found in Appendix 1 to the Recommendations and Expectations of SDH.

Annual training plan for members of the Supervisory Board and its committees

Recommendation 15.1: Telekom Slovenije deviates in part from the recommendation with respect to the definition of an annual training plan for members of the Supervisory Board and the members of its committees, as an annual plan as a unique document is not defined.

External evaluation of the assessment of the Supervisory Board

Recommendation 16.4: Telekom Slovenije did not comply with this recommendation, as an external evaluation of the assessment of the Supervisory Board was not performed. The self-assessment of the Supervisory Board for 2023 was carried out based on the methodology of the Slovenian Directors’ Association. Based on that assessment, the Supervisory Board discussed and adopted an action plan of improvements.

Succession system for the Management Board

Recommendation 22.1: Telekom Slovenije deviates in part from this recommendation, as it does not

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

25

Publication of rules of procedure of bodies

Recommendation 32.7: Telekom Slovenije deviates in part from this recommendation, as it has only published the rules of procedure of the Management Board on its website.

Statement of compliance with the Corporate Governance Code for Companies with Capital Assets of the State

Telekom Slovenije explains below deviations from individual recommendations set out in the aforementioned code:

Diversity Policy

Recommendations 3.6.1 and 3.6.3: – Telekom Slovenije deviates from this recommendation in the part that relates to specific targets of individual aspects of diversity, which the policy did not include in 2023, while targets are likewise not implemented in the Company’s internal acts. In 2024, the Supervisory Board adopted a renewed Diversity Policy, which sets a target of 33% under-represented gender in the Management Board and Supervisory Board by the end of 2026.

Succession policy

Recommendations 6.1, 6.2 and 6.2.1 to 6.2.3 and 6.2.6: Telekom Slovenije deviates in part from this recommendation, as it has not adopted a succession policy in the form of a single document; internal candidates are appropriately considered in the scope of the selection process. The Company began drafting a Succession Policy in 2024.

The Supervisory Board starts the selection process for candidates for the Management Board before the expiry of the term of office of the current Management Board or when the need to start the recruitment process for the appointment of Management Board members is identified.

Recommendations and expectations of Slovenski državni holding

Telekom Slovenije adheres to the Recommendations and Expectations of Slovenski državni holding to the greatest extent possible. Telekom Slovenije’s position regarding the recommendations and expectations is published on the Company’s website at: https://www.telekom.si/en/about-us/company/corporate-governance.

5.3 Management and supervisory bodies

Telekom Slovenije is a public limited company. It has a two-tier system of governance. It is run by the Management Board and supervised by the Supervisory Board. The Company’s governing bodies are the General Meeting of Shareholders, Supervisory Board and Management Board.

GENERAL MEETING OF SHAREHOLDERS AND RIGHTS OF SHAREHOLDERS

All shareholders are treated equally, and we consistently ensure the exercising of their rights. Shareholders have the right to participate in the management of the company, the right to dividends and the right to an appropriate share of residual assets after the company’s liquidation or bankruptcy. Shareholders exercise their right to information at the General Meeting of Shareholders. The convening, competences and functioning of the General Meeting of Shareholders are set out in the ZGD-1, the Company’s Articles of Association and the rules of procedure of the General Meeting of Shareholders.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

General Meeting of Shareholders

The Company convenes the General Meeting of Shareholders at least once a year, when it benefits the Company or whenever required in accordance with the law and its Articles of Association. The date that the convening of the General Meeting of Shareholders is published on the website of the Agency of the Republic of Slovenia for Public Legal Records and Related Services is deemed the official date of that convocation. Shareholders exercise their rights at the General Meeting of Shareholders in person or through authorised representatives. Detailed information about the rights of shareholders is published to coincide with the convening of the General Meeting of Shareholders and is accessible on the Company’s website (https://www.telekom.si/en/about-us/investor-relations/shareholder-s-meetings).

Shareholders who are entered in the central register of securities at KDD (Central Securities Clearing Corporation) at the close of business seven days prior to the General Meeting of Shareholders (cut-off day) are entitled to participate and vote at the General Meeting of Shareholders, if they have registered in writing at least three days prior to the General Meeting of Shareholders.

Telekom Slovenije’s shareholders met at one General Meeting of Shareholders in 2023. At total of 80.60% of shares with voting rights were represented at the 36th General Meeting of Shareholders held on 16 June. At the General Meeting of Shareholders, the Company’s shareholders:

  • were briefed on the written report of the Supervisory Board on the approval of the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2022;
  • were briefed on the report on the remuneration of members of Telekom Slovenije, d.d.’s Management Board and Supervisory Board for 2022, and on information regarding the remuneration of members of management bodies of the three biggest subsidiaries for 2022;
  • conferred official approval on the Management Board and Supervisory Board for the 2022 financial year;
  • were briefed on and approved the Remuneration Policy for the Management Body of Telekom Slovenije, d.d. and the Management Bodies of Telekom Slovenije Group Subsidiaries;
  • appointed the audit firm Deloitte Revizija, d.o.o. to audit the financial statements of the Group and Telekom Slovenije, d.d. for the 2023, 2024 and 2025 financial years;
  • rejected the proposed resolution of the use of distributable profit, which amounted to EUR 40,292,646.55 for 2022.

No challenges against resolutions adopted by the General Meeting of Shareholders were announced. The resolutions of General Meetings of Shareholders and documentation from previous meetings are published on the Company’s website.

MANAGEMENT BOARD

Composition of the Management Board

Telekom’s Management Board comprises five members: the President, Vice-President, two members and the Workers’ Director. The term of office of Management Board members is four years, with the possibility of reappointment.

At its 16th ordinary session held on 11 September 2023, Telekom Slovenije’s Supervisory Board reappointed Špela Fortin as member of the Management Board and Workers’ Director based on the proposal of the Works Council. Her four-year term of office began on 14 September 2023.

There were no other changes to the Management Board in 2023.

Members of the Management Board

Name Office Area of work on the Management Board First appointment to function

Completion of function/term of office

Name Position Responsibilities Start Date End Date Gender Nationality Year of Birth Education / Professional Profile Membership in Supervisory Bodies of Unaffiliated Companies
Boštjan Košak President of the Management Board Corporate Governance, Human Resource Management, General Affairs, Corporate Communications, Legal Affairs, Regulation, Compliance, Risk Management, Corporate Security, Internal Auditing, Wholesale Market and the subsidiary IPKO. 4 October 2022 3 October 2026 Male Slovenian 1971 Holds a bachelor’s degree in economics.
Boštjan Škufca Zaveršek, MSc Vice-President of the Management Board B2B and B2C, Development of Products and Services, Digitalisation, Development of ICT Solutions, Marketing and the subsidiaries Avtenta and Soline. 14 November 2022 13 November 2026 Male Slovenian 1976 Holds a

Members of the Management Board

Name Title Membership Start Date End Date Gender Nationality Year of Birth Education
Irma Gubanec, MSc Member Finance, Accounting, Controlling, Procurement, Real Estate Management, Logistics and the subsidiary TSmedia. 12 October 2022 11 October 2026 Female Slovenian 1968 Holds a bachelor’s degree in economics and a master’s of science.
Vesna Prodnik, MSc Member Network Management, IT and ICT Services, and the subsidiaries GVO, SIOL Zagreb, SIOL Podgorica, SIOL Sarajevo, SIOL Skopje, SIOL DOO Beograd and SIOL Prishtina. 14 November 2022 13 November 2026 Female Slovenian 1972 Holds a bachelor’s degree in electrical engineering and a master’s degree in communication sciences.
Špela Fortin Member of Management Board – Workers’ Director

Sustainable operations, quality management systems and the subsidiary TSinpo.

The responsibilities of the Management Board member who serves as Workers’ Director derive directly from valid legislation.

14 September 2019 (first term of office)

14 September 2023

13 September 2023 (first term of office)

13 September 2027

Female

Slovenian

1978

High school graduate.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Work of the Management Board

The Management Board manages transactions and represents the Company independently, and is liable for its own actions in that regard in accordance with the limitations set out in the Company’s Articles of Association and internal acts. The responsibilities of individual members of the Management Board are set out in the rules of procedure of that body and in the resolution defining the business areas and responsibilities of Management Board members, to which the Supervisory Board gives its consent.

In managing transactions, the Management Board ensures the appropriate risk management, respect for the integrity and security of trade secrets, and acts with the diligence of a conscientious and fair manager.

The Management Board met at 66 ordinary sessions and one correspondence session in 2023. Due to circumstances that could result in conflicts of interest, individual members of the Management Board recused themselves from decision making on nine matters within their own or the Management Board’s collective competence.

The Management Board made numerous business decisions and implemented activities to achieve the objectives set out in the current Strategic Business Plan, taking into account the principles of sustainable development and the interests of shareholders and other stakeholders. It dedicated special attention to activities to upgrade the mobile network and to ensuring the provision of secure and reliable services.

The Management Board actively responded to events in the broader and local social environment, which was particularly evident after August’s catastrophic floods, when Telekom Slovenije’s network was functioning normally again in the shortest time possible.

With the consent of the Supervisory Board, the Management Board adopted the Strategic Business Plan for the period 2024 to 2028, in the scope of which it also discussed the strategy of sustainable operations. The conclusion of a loan agreement in the amount of EUR 100 million for the pursuit of Telekom Slovenije’s ambitious and development-oriented strategy ensured the Company will receive the necessary funding, and stable, long-term sources of financing.

Earnings of the Management Board

The remuneration, composition and amount of earnings of Management Board members are set out in employment contracts taking into account the Act Governing the Remuneration of Managers of Companies with Majority Ownership held by the Republic of Slovenia or Self-Governing Local Communities (ZPPOGD), the Decree setting the highest correlation between the basic salary and the amount of variable remuneration of directors (hereinafter: the Decree) and the Remuneration Policy for Members of Telekom Slovenije, d.d.’s Management Bodies and the Management Bodies of Telekom Slovenije Group Subsidiaries (hereinafter: Remuneration Policy), which was updated in 2023.

In accordance with the Company's Annual Business Plan, each year the Supervisory Board defines in

Detail specific questions regarding the remuneration of Management Board members, the selection of short- and long-term performance criteria and their target values for individual years, the weighting of criteria in terms of importance, a system of assessing the fulfilment of criteria, the method for calculating the variable component of remuneration taking into account achieved assessments, and other necessary content.

The earnings of Management Board members comprise a basic salary, a variable component of remuneration, and other rights and benefits. The criteria for the payment of the variable component of remuneration comprise quantitative and qualitative and financial and non-financial criteria. According to the Remuneration Policy, the variable component of remuneration based on financial criteria (e.g. net sales revenue, EBITDA, etc.) is 50%. The same 50% share applies to the variable component of remuneration based on non-financial criteria (e.g. trend in market share, NPS, organisational efficiency, development, sustainable operations according to environmental, social and governance criteria).

8 GRI 2-18, 2-19, 2-20 Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The aforementioned Decree states that the basic salary of Management Board members may amount to a maximum of five times the average gross salary within the Telekom Slovenije Group, where the salary of an individual member of the Management Board is determined taking into account their powers, duties, experience, responsibilities, scope of work and the Company’s financial situation.

9 The conditions for profit sharing by the Management Board are governed by the Company’s Articles of Association. The earnings of Management Board members in 2023 are presented in the separate report, Report on the remuneration of members of Telekom Slovenije, d.d.’s Management Board and Supervisory Board for 2023, and in the financial report in point 42 Related party transactions.

REPORT ON THE WORK OF THE SUPERVISORY BOARD

In accordance with the Articles of Association of Telekom Slovenije, d.d., the Company’s Supervisory Board comprises nine members. The composition of the Supervisory Board was unchanged in 2023. In the scope of its competences, the Supervisory Board ensured the responsible and prudent supervision of the operations of Telekom Slovenije and the Telekom Slovenije Group in 2023. It met regularly, and discussed different aspects of operations and monitored the implementation of plans. Specific topics were discussed in advance by the Supervisory Board’s committees. Based on findings, proposals and careful assessment by those committees, the Supervisory Board adopted decisions and informed stakeholders after its sessions. The Supervisory Board met at eleven ordinary sessions and four correspondence sessions in 2023.

Composition of the Supervisory Board

10 The Supervisory Board comprised the following members in 2023: Žiga Debeljak, MSc (President) Karla Pinter, MSc (Vice-President), Aleksander Igličar, MSc, Mateja Čuk Orel, MSc, Alenka Čok Pangeršič, MSc, Marko Boštjančič, Drago Kijevčanin (Vice-President), Dušan Pišek and Rok Pleteršek. The composition of the Supervisory Board is diverse, as its members complement each other in terms of their expertise, competences, experience, age, gender, work method and other aspects. This facilitates the effective exchange of opinions and views at sessions.

In accordance with the Corporate Governance Code, the Supervisory Board hereby declares that all costs in connection with its work are disclosed in this annual report.

9 GRI 2-21

10 GRI 2-9, 2-10, 2-11, 2-15, 405-1

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Members of the Supervisory Board

Name Office First
Žiga Debeljak, MSc President
Karla Pinter, MSc Vice-President
Aleksander Igličar, MSc
Mateja Čuk Orel, MSc
Alenka Čok Pangeršič, MSc
Marko Boštjančič
Drago Kijevčanin Vice-President
Dušan Pišek
Rok Pleteršek

Appointment to function Completion of function/term of office Shareholder/employee representative Participation in Supervisory Board sessions Gender Nationality Year of birth Education / professional profile Independence per statement of independence Existence of conflicts of interest during the financial year Membership in supervisory bodies of other companies Employment
Žiga Debeljak, MSc 9 September 2022 8 September 2026 Shareholder representative 15/15 Male Slovenian 1971 Holds a bachelor's

Management Board Members

Name Position Start Date End Date Role Attendance Gender Nationality Year of Birth Education
Karla Pinter, MSc Vice-President 18 June 2021 17 June 2025 Shareholder representative 15/15 Female Slovenian 1982 Holds a bachelor's degree in law and a master’s degree in legal affairs.
Aleksander Igličar, MSc Member 22 January 2021 21 January 2025 Shareholder representative 14/15 Male Slovenian 1962 Director General of the Internal Market Directorate at the Ministry of the Economy, Tourism and Sport.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Members of the Supervisory Board

Name Office First appointment to function Completion of function/term of office Shareholder/employee representative Participation in Supervisory Board sessions Gender Nationality Year of birth Education / professional profile Independence per statement of
Iskra Mehanizmi Holding, d.d. Lipnica Slovenska tiskovna agencija, d.o.o., Ljubljana (until 12 December 2023) Senior lecturer at the University of Ljubljana’s School of Economics and Business. YES NO

Independence

Existence of conflicts of interest during the financial year

Membership in supervisory bodies of other companies Employment
Marko Boštjančič Managing Director of MIBO, Komunikacije, d.o.o., Sarajevo
Alenka Čok Pangeršič, MSc
Name Position Start Date End Date Type Attendance Gender Nationality Year of Birth Education Conflict of Interest
Marko Boštjančič Member 9 September 2022 8 September 2026 Shareholder representative 15/15 Male Slovenian 1967 Holds a bachelor's degree in law/telecommunications. YES
Alenka Čok Pangeršič, MSc Member 9 September 2022 8 September 2026 Shareholder representative 14/15 Female Slovenian 1971 Holds a bachelor’s degree in engineering physics and a master’s NO

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Members of the Supervisory Board

Name Office First appointment to function Completion
Mateja Čuk Orel, MSc Advisor to the Management Board/head of project to introduce sustainable operations at Modra zavarovalnica, d.d. 9 September 2022 8 September 2026
Shareholder representative 15/15 Female Slovenian
1980 Holds bachelor’s and master’s degrees in law/legal affairs. YES NO
GEN energija, d.o.o., Krško SODO, d.o.o., Maribor (until 2 October 2023) Attorney-at-law to the Law company of Čuk Orel, Ljubljana

Function/Term of Office

Shareholder/Employee Representative Participation in Supervisory Board Sessions Gender Nationality Year of Birth Education / Professional Profile Independence per Statement of Independence Existence of Conflicts of Interest During the Financial Year Membership in Supervisory Bodies of Other Companies Employment
Drago Kijevčanin Vice-President 19 September 2018 (first term of office) 15 November 2021 (current term of office) 14 November 2021 14 November 2025 Employee representative

Members

Name Position Date of Birth Nationality Profession Current Term Start Current Term End Role
Dušan Pišek Member 1964 Slovenian Telecommunications engineer/technology. 19 September 2018 14 November 2025 Employee representative
Rok Pleteršek Member 1964 Slovenian Telecommunications engineer/technology. 15 November 2021 14 November 2025 Chair of the Works’ Council

2 June 2022

14 November 2025

Employee representative

15/15

Male

Slovenian

1990

Holds a master's degree in law / legal affairs and telecommunications

YES

NO

NO

Telekom Slovenije, Network and Infrastructure organisational unit, member of the Works’ Council

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Work of the Supervisory Board

The Supervisory Board performed its work in accordance with the powers and competences prescribed by the law, the Company’s Articles of Association and its own rules of procedure. It is fully liable for the performance of its supervisory function and makes its decisions independently. In accordance with the Corporate Governance Code, all members of the Supervisory Board issued statements of compliance with the criteria of independence, which are published on the Company’s website.

During the 2023 financial year, one member of the Supervisory Board informed the latter of facts that could affect their independence. The compliance and integrity officer assessed the possible existence of a conflict of interest in connection with a member of the Supervisory Board, but did not identify any circumstances that would affect the impartial and objective performance of the Supervisory Board member’s duties.

The Supervisory Board discussed various aspects of the operations of the Company and other Group companies, and monitored the implementation of plans. Specific topics were discussed in advance by the Supervisory Board’s committees. Based on the proposals and assessments of its committees, the Supervisory Board adopted the appropriate decisions.

Within the scope of its competences, the Supervisory Board made the following responsible decisions in 2023:

  • discussed and adopted the strategic Business Plan of the Telekom Slovenije Group for the period 2024 to 2028;
  • discussed and adopted the audited annual report of the Telekom Slovenije Group and Telekom Slovenije for 2022;
  • regularly discussed the interim reports on the operations of the Telekom Slovenije Group and Telekom Slovenije, and monitored the realisation of business plans;
  • appointed the member of the Management Board and Workers’ Director in accordance with the Workers’ Participation in Management Act and based on the proposal of Telekom Slovenije’s Works’ Council;
  • monitored activities in connection with the further development and modernisation of the network, and activities to repair the damage caused to the infrastructure of Telekom Slovenije and GVO by August’s storms; and
  • discussed other topics relating to the operations of the Company and other Group companies.

In its supervision of the management of the operations of the Company and Telekom Slovenije Group

companies, the Supervisory Board was briefed regularly on the following in 2023:

  • reports on the operations of the parent company and subsidiaries;
  • implementation of the Strategic Business Plan of the parent company and subsidiaries;
  • assessments of the performance indicators of the Company and subsidiaries in each period;
  • other information in connection with the operations of the parent company and subsidiaries.

The Supervisory Board assessed its work in August 2023 according to the methodology of the Slovenian Directors’ Association. Following discussion, it adopted an action plan with commitments that were fulfilled by the set deadline.

Composition and functioning of Supervisory Board committees

The Supervisory Board had three permanent committees: Audit Committee, HR Committee and Business Development Committee. In accordance with their respective competences and tasks, the aforementioned committees discussed individual areas of expertise and topics relating to the functioning of the Supervisory Board, and advised the latter regarding important issues. This contributed to the improved work and effectiveness of the Supervisory Board.

The composition and most important tasks of individual committees in 2023 are described below:

As an advisory body, the Audit Committee assists the Supervisory Board in its supervision of financial reporting, internal controls and risk management at Telekom Slovenije and at the Telekom Slovenije Group level, and in cooperation with external and internal auditors. The Audit Committee’s key tasks are to ensure professional cooperation in the areas of corporate governance, where it functions for the good of the Company and protects the interests of its stakeholders.

Based on the decision of Telekom Slovenije’s Supervisory Board, audit committee tasks at the subsidiaries Soline and Avtenta, which are public-interest entities, are carried out by the Audit Committee of Telekom Slovenije’s Supervisory Board.

The Audit Committee’s members were as follows as at 31 December 2023:

  • Aleksander Igličar, MSc (chair),
  • Alenka Čok Pangeršič, MSc,
  • Drago Kijevčanin,
  • Barbara Gorjup, MSc – external member, and
  • Dr Marko Hočevar – external member.

Information regarding the members of the Audit Committee who were also members of the Supervisory Board in 2023 is presented in the table detailing the members of the Supervisory Board, while information regarding the external members of the Audit Committee is presented in the table below.

External members of the Audit Committee

Name Committee Gender Nationality Education Year of birth Professional profile Membership in supervisory bodies of other companies
Barbara Gorjup, MSc Audit Committee Female Slovenian Holds a master’s of

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Audit Committee

Dr Marko Hočevar

Male

Slovenian

Holds a doctorate in economics.

Member of the Supervisory Board of: HSE d.o.o., and Triglav skladi, d.o.o.

1962 Accounting.

Member of the Supervisory Board of KZPS, d.o.o.

The Audit Committee met at twelve ordinary sessions and held three correspondence sessions in 2023. As a rule, all members were present at sessions. Members of the Supervisory Board who are not members of the Audit Committee were kept abreast about the latter’s work through the review of the minutes of the committee’s sessions. The chair of the Audit Committee also regularly reported on the committee’s work and findings at sessions of the Supervisory Board.

The Audit Committee addressed issues in accordance with the ZGD-1, recommendations for the work of audit committees, the Audit Committee’s rules of procedure, its work plan adopted for 2023 and the resolutions of Telekom Slovenije’s Supervisory Board.

Key tasks performed by the Audit Committee in 2023 were as follows:

  • It monitored and discussed financial reporting regarding the operations of the Telekom Slovenije Group and Telekom Slovenije;
  • It monitored the progress of and was briefed on the findings from the external audit of the annual report and financial statements of the Telekom Slovenije Group and Telekom Slovenije;
  • It discussed the unaudited and audited annual report of the Telekom Slovenije Group and Telekom Slovenije for 2022, assessed the content of the annual report and prepared a proposal for the Supervisory Board;
  • It discussed the Internal Audit Service’s quarterly reports regarding audits performed and the implementation of issued recommendations;
  • It discussed the report on the work of the Internal Audit Service for 2022, changes to the work plan of the Internal Audit Service for 2023, changes to the Internal Auditing Rules of the Telekom Slovenije Group, and conducted interviews with the head of the Internal Audit Service and its employees in the absence of the Management Board;
  • It periodically monitored the risk management system, the functioning of internal controls, compliance and reports on suspected breaches of corporate integrity;
  • In accordance with the adopted Guidelines for monitoring the independence of the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije, which define the methods and procedures for monitoring the independence and impartiality of the auditor, as well as protective measures, procedures for approving non-audit services and the process of selecting an.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Audit Committee Activities

The Audit Committee performed the following activities:

  • Approved in advance all intended non-audit services with the auditor at Telekom Slovenije Group companies based on a comprehensive review of cooperation with the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije;
  • Continuously assessed the independence of the auditor based on internal information, written statements and an interview with the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije;
  • Discussed a review of transactions with other auditors at Telekom Slovenije Group companies;
  • In cooperation with the other audit committees to Telekom Slovenije Group companies, prepared standard criteria and led the process of selecting an audit firm for the mandatory auditing of the financial statements of the Telekom Slovenije Group and Telekom Slovenije for 2023, 2024 and 2025.

In accordance with the Guidelines for monitoring the independence of the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije, an auditor is selected every three years. An invitation to submit bids was sent to seven audit firms in February 2023. A total of four bids were received. All four bidders presented themselves at a meeting attended by the audit committees of all Group companies. Based on those presentations and an analysis of bids, a proposal was issued in April 2023 for the selection of the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije for 2023, 2024 and 2025. The auditor was appointed at Telekom Slovenije’s General Meeting of Shareholders held on 16 June 2023;

  • Monitored and assessed the quality of the work of the auditor of the financial statements of the Telekom Slovenije Group and Telekom Slovenije for 2022;
  • Performed the tasks of the audit committee at the subsidiaries Soline and Avtenta in accordance with the resolution of Telekom Slovenije’s Supervisory Board.

The Director of the Telekom Slovenije’s Internal Audit Service was invited to all sessions of the Audit Committee. The Audit Committee also invited the appointed external auditor to sessions at which quarterly reports on the operations of the Telekom Slovenije Group and Telekom Slovenije were discussed.

With the aim of implementing continuous improvements and ensuring the quality of its work, the Audit Committee performed a self-assessment of its work in February 2023 and discussed potential improvements. It notified the Supervisory Board about the aforementioned self-assessment and proposed improvements.

HR Committee Activities

The HR Committee met at six regular sessions. Significant activities of the HR Committee included:

  • Drafting the Remuneration Policy for the Management Body of Telekom Slovenije, d.d. and the Management Bodies of Telekom Slovenije Group Subsidiaries;
  • Appointing the member of the Management Board who serves as Workers’ Director;
  • Updating the Competence Profile for Members of the Supervisory Board of Telekom Slovenije, d.d.;
  • Updating the Policy Governing the Diversity of the Management Board and Supervisory Board of Telekom Slovenije, d.d.

The HR Committee’s members were as follows as at 31 December 2023:

  • Mateja Čuk Orel, MSc (chair)
  • Marko Boštjančič
  • Žiga Debeljak, MSc
  • Drago Kijevčanin
  • Karla Pinter, MSc

Business Development Committee Activities

The Business Development Committee held three sessions, at which it discussed the Strategic Business Plan of the Telekom Slovenije Group for the period 2024 to 2028 and activities aimed at the modernisation of Telekom Slovenije’s mobile network.

Members of the Business Development Committee as at 31 December 2023:

  • Marko Boštjančič (chair)
  • Žiga Debeljak, MSc
  • Karla Pinter, MSc

• Dušan Pišek,

• Rok Pleteršek, and

• Dr Janez Bešter, external member.

Information regarding the members of the Business Development Committee who were also members of the Supervisory Board in 2023 is presented in the table detailing the members of the Supervisory Board, while information regarding the external member of the Business Development Committee is presented in the table below.

External member of the Business Development Committee

Name Committee Gender Nationality Education Year of birth Professional profile Membership in supervisory bodies of other companies
Dr Janez Bešter Business Development Committee Male Slovenian Holds a doctorate in telecommunications. 1955 Telecommunications and multimedia.

Assessment of the Supervisory Board’s work

The work of members of the Supervisory Board, including their work on committees, was professional and focused on the effective performance of their functions. Members of the Supervisory Board regularly attended sessions, were well-prepared for topics of discussion and put forth constructive proposals. The Supervisory Board adopted competent decisions in accordance with its rules of procedure, the Company’s internal acts and legally prescribed powers on the basis of professionally prepared written and oral information provided by the Management Board. The work of the Supervisory Board was complemented, in terms of content, by the proposals made by its committees.

Report of the Supervisory Board on the verification of the annual report

The Supervisory Board discussed the audited annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023. Based on its review of the annual report and financial statements (including the notes thereto), and its review of the Management Board’s proposal on the use of distributable profit and the auditor’s report with the latter’s opinion, the Supervisory Board confirmed the audited annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023.

Pursuant to the third paragraph of Article 272 of the Companies Act (ZGD-1), Telekom Slovenije’s Management Board submitted the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023, together with the auditor’s report for 2023, immediately after compilation and the issuance of the auditor’s report with the latter’s opinion. The annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023 was audited by the audit firm Deloitte Revizija, d.o.o., which issued an unmodified opinion regarding the financial statements of the Telekom Slovenije Group and Telekom Slovenije. The Audit Committee of Telekom Slovenije’s Supervisory Board discussed the audited annual.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

report of the Telekom Slovenije Group and Telekom Slovenije for 2023 and found that the annual report was compiled in a timely, clear and transparent manner, and in accordance with the provisions of the ZGD-1, the applicable International Financial Reporting Standards and other relevant legislation.

Audit Committee

Audit Committee had no comments with respect to the annual report for 2023, and proposed that the Supervisory Board approve the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023 in accordance with Article 282 of the ZGD-1.

Based on the auditor’s report with the latter’s opinion, the position of the Audit Committee, and data and disclosures in the annual report, Telekom Slovenije’s Supervisory Board assesses that the auditor performed its work independently and professionally in accordance with valid legislation and business practices, that the annual report was compiled, in all material aspects, in accordance with the requirements of the ZGD-1, and that the financial statements fairly present, in all material aspects, the assets and financial position of the Telekom Slovenije Group and Telekom Slovenije as at 31 December 2023, and their operating results and cash flows for the year then ended in accordance with the International Financial Reporting Standards, as adopted by the European Community. The Supervisory Board has no remarks regarding the auditor’s report. It also has no comments regarding the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023 that would in any way inhibit its decision to approve that report.

Thus, in accordance with the third paragraph of Article 282 of the ZGD-1, the Supervisory Board of Telekom Slovenije approved the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023 at its ordinary session held on 16 April 2024. The Supervisory Board approved the annual report for 2023 by the prescribed deadline, i.e. within one month from its submission by the Company’s senior management.

Corporate Governance Statement

When adopting the annual report, the Supervisory Board also took a position with regard to the corporate governance statement, which is included in the business report section of the annual report of the Telekom Slovenije Group and Telekom Slovenije for 2023, and assessed that they are a reflection of the actual governance of the Company in 2023.

Remuneration of Supervisory Board members

Supervisory Board members are entitled to basic payment for performing their functions, attendance fees and additional payments for participation in Supervisory Board committees. The remuneration of members of the Supervisory Board is defined in a general meeting resolution, and is in line with the Recommendations and Expectations of the Slovenian Sovereign Holding. Also defined are the maximum annual amounts of and eligibility criteria for the reimbursement of transportation expenses, daily allowances and costs of overnight stays. The amounts of payments made to members of the Supervisory Board are disclosed in the financial report.

Diversity Policy

The Policy Governing the Diversity of the Management Board and Supervisory Board of Telekom Slovenije, d.d. (hereinafter: the Diversity Policy), which was adopted in 2020, states that in order to ensure the optimal composition of the Management Board and Supervisory Board, the diversity of a body in terms of professional profile, continuity, experience, gender and age must be taken into account, in addition to legal requirements and requirements set out in the Company’s Articles of Association.

As a measurable objective, the Diversity Policy lays out efforts to ensure heterogeneity in terms of gender composition, whereby an under-represented gender should account for 40% of the members of the Supervisory Board and 33% of all members of the Management Board and Supervisory Board by the end of 2026.

The overall objective of gender diversity in terms of the composition of Telekom Slovenije’s management and supervisory bodies was achieved in 2023.

On 13 February 2024, the Supervisory Board adopted a renewed Policy on Ensuring Diversity of Management and Supervisory Bodies of companies of Telekom Slovenije Group.

Management and governance of subsidiaries

Telekom Slovenije is the parent company of the Telekom Slovenije Group. It manages the operations of subsidiaries in the scope of corporate governance by defining subsidiaries’ strategic policies and operational objectives, and by monitoring the achievement of established objectives.

Slovenije Group’s strategy defines uniform corporate governance within the Group, which facilitates the optimisation of the operations of companies, and ensures the improved flow of information and the exploitation of synergies at the Group level.

Rules, criteria and mechanisms for managing and supervising Group companies are defined in the Telekom Slovenije Group’s Corporate Governance Rules, in line with Telekom Slovenije’s Corporate Governance Policy.

Management and supervisory tasks are performed taking into account Slovenian law and the applicable laws in the home countries of individual subsidiaries. Subsidiaries operate in accordance with local legislation, business cooperation agreements with Telekom Slovenije, and with internal rules and instructions adopted by the management of an individual subsidiary or the Management Board of the parent company.

The management and supervision of the operations of Telekom Slovenije Group companies is based on the following core principles:

  • links with the Group’s strategy;
  • governance in the form of management by objectives, where those objectives derive from the Group’s strategy;
  • clearly defined roles (tasks, competences and responsibilities) of those responsible for the management and supervision of the Group; and
  • simplicity and flexibility (the ability to adapt to changes in the organisation and operations of the Group).

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Composition of the management and supervisory bodies of subsidiaries of the Telekom Slovenije Group as at 31 December 2023

SLOVENIA

Company Managing Director Supervisory Board
GVO, d.o.o. Dr Zef Vučaj Vesna Prodnik, MSc (President), Peter Anžin and Helena Jakič
Infratel, d.o.o. Dr Zef Vučaj
Optic-Tel, d.o.o. Dr Zef Vučaj
Avtenta, d.o.o. Matija Nendl Primož Kučič served as Managing Director until 31 March 2023.
TSmedia, d.o.o. Igor Gajster
Soline, d.o.o. Klavdij Godnič
TSinpo, d.o.o. Vesna Lednik Sandra Peršak served as Managing Director until 9 January 2023.

OTHER COUNTRIES

Company Managing Director
IPKO Telecommunications LLC, Kosovo András Páli
Tomaž Seljak, MSc served as CEO until 4 November 2023.
SIOL, d.o.o. Zagreb, Croatia Simon Furlan, MSc
SIOL, d.o.o. Podgorica, Montenegro Simon Furlan, MSc
SiOL, d.o.o. Sarajevo, Bosnia and Herzegovina Simon Furlan, MSc
SIOL, DOOEL Skopje, North Macedonia Simon Furlan, MSc
SIOL DOO Beograd, Serbia Simon Furlan, MSc

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

5.4 Other explanations in accordance with the Companies Act

Pursuant to the fifth paragraph of Article 70 of the Companies Act (ZGD-1), Telekom Slovenije hereby issues the following explanations:

Main features of internal control systems and risk management within the Telekom Slovenije Group in connection with financial reporting procedures

The internal control system as it relates to financial reporting and risk management are integral elements of corporate governance within the Group.

The internal control system as it relates to financial reporting ensures the appropriate management of risks, the ethical operations of Group companies, precise, reliable, timely and complete accounting records, and true, fair, transparent and reliable external and internal financial reporting that is in accordance with the law, the adopted accounting framework and regulations, and the guidelines and policies of the Group. All Group companies must report in accordance with the same accounting guidelines and policies.

In the scope of the risk management framework, the Company treats the internal control system as a process that is based on the principle of segregation of duties and that serves as the basis for identifying, assessing and managing risks, and control over the financial reporting process.

Information support is provided for the accounting process. Internal controls are therefore built into the IT infrastructure, which comprises, inter alia, controls over restrictions on access to data and applications, and controls over access to data and applications as a way to control the accuracy and completeness of data capture and processing. Data access rights are regularly reviewed and updated.

Also in place in addition to internal accounting controls are other internal controls in the processes and organisational units of companies, and at all levels of operations. The Group strives to ensure an appropriate system of internal controls that includes:

  • responsibilities for processes;
  • competences and responsibilities for specific tasks;
  • automated and manual controls in processes;
  • accounting and business information systems at the parent company and subsidiaries;
  • controls for the prevention of errors and risk management; and
  • the adaptation of internal controls to legislation, standards, processes, organisational changes, findings from self-assessments of internal controls, findings from other reviews, recommendations of internal and external audits, and best practices.

The owners of internal controls are responsible for the consistent implementation of controls, documentation regarding their functioning and proposals for improvements. A report is drafted once a year on the self-assessment of internal controls at the parent company and subsidiaries to provide a comprehensive overview of the establishment and functioning of internal controls.

Data and explanations related to the Mergers and Acquisitions Act

Share capital of Telekom Slovenije

There were no changes to the structure of share capital in 2023. The value of Telekom Slovenije’s share capital is EUR 272,720,664.33 and is divided into 6,535,478 ordinary registered no-par-value shares. All shares constitute one class and are issued in dematerialised form. Each share represents the same stake and corresponding amount in share capital, while all shares have been paid up in full. Each share gives its holder the right to one vote at the General Meeting of Shareholders, a proportionate share of profits (payment of dividends) and a proportionate share of residual assets after the liquidation or bankruptcy of the Company. Shares are listed on the prime securities market of the Ljubljana Stock Exchange. Detailed information regarding shares and the ownership structure is presented in section 6 Share trading and ownership structure.

Restrictions on the transfer of shares

All shares are freely transferable.

Qualifying holdings according to the Takeovers Act

There were two holders of a qualifying holding as set out in the Takeovers Act as at 31 December 2023: the Republic of Slovenia with 4,087,569 shares or 62.54% of the issuer’s share capital and Kapitalska družba, d.d. with 365,175 shares or 5.59% of the issuer’s share capital.

Holders of securities that provide special controlling rights

Telekom Slovenije has not issued securities that would provide special controlling rights.

Share scheme for shareholders

Telekom Slovenije does not have a share scheme for shareholders.

Agreements between shareholders that might place limits on the transfer of securities or voting rights

Telekom Slovenije is not aware of any such agreements.

Rules on the Appointment and Replacement of Members of Management and Supervisory Bodies

The Supervisory Board appoints members of the Management Board in accordance with its legal powers and statutory provisions. To that end, it prudently and responsibly assesses the fulfilment of the required qualifications. In accordance with the above, the Supervisory Board also defined the candidate selection process, additional conditions that candidates must meet and procedures for determining the appropriateness of candidates in the Criteria and Procedures for Determining the Appropriateness of Candidates for Members of the Management Board.

The Supervisory Board formulated criteria and professional profiles for members of the Company’s Supervisory Board (competence profile) in June 2016, taking into account the specific nature of the Company. Those criteria ceased to apply with the adoption of the Competence Profile for Members of the Supervisory Board of Telekom Slovenije, d.d. of 12 February 2020. That profile is publicly accessible on the Company’s website.

Rules on Amendments to the Articles of Association

Telekom Slovenije does not have any special rules governing changes to its Articles of Association. Changes to the Company’s Articles of Association are made in accordance with the law and the Articles of Association themselves.

Special agreements that come into effect, are amended or terminated on the basis of a change in control at the Company as the result of a bid as defined by the act governing mergers and acquisitions

Telekom Slovenije is not aware of any such agreements.

Agreements concluded between the Company and the members of its management or supervisory body or employees that envisage compensation if they resign or are laid off without justification in the event of a bid as set out in the act governing mergers and acquisitions or if their employment is terminated

Telekom Slovenije has no such agreements in accordance with the Takeovers Act.

Telekom Slovenije constantly strives to improve corporate governance practices in its operations, including proactive corporate communication with various stakeholders. The Company communicates in the manner set out in Telekom Slovenije, d.d.’s Corporate Governance Policy, the Communications Strategy of Telekom Slovenije, d.d. and the Policy on Communication with the Shareholders of Telekom Slovenije, d.d.

With the listing of its shares on the prime market of the Ljubljana Stock Exchange, the Company undertook to comply with the relevant reporting standards. Telekom Slovenije once again provided investors with high-quality, timely, relevant and reliable information in 2023.

In order to ensure that Telekom Slovenije Group companies and employees comply with the law, other rules, applicable recommendations and bylaws, the Telekom Slovenije Group’s Compliance Management Policy defines the purpose and objectives of compliance management, an integrity plan and powers and responsibilities. The compliance management system facilitates the identification of risks and the implementation of measures to manage those risks. Playing an important role in that framework are preventive actions, and rapid and effective measures in the event of identified breaches. For more information, see section 8.4.1 Compliance and integrity.

Telekom Slovenije will continue to strive in the future to comply with and introduce the highest standards and best practices in the area of corporate governance, both at the parent company and at other Telekom Slovenije Group companies.

5.5 Statement regarding the external assessment of the corporate governance statement for the 2023 annual report

The Slovenian Directors’ Association hereby declares that it performed an external assessment of the

Corporate Governance Statement of Telekom Slovenije, d.d. for 2023

in the period 2 February 2024 to 11 March 2024 in accordance with Article 5.7 of the Slovenian Corporate Governance Code. That external assessment is not deemed to be the provision of the assurance services provided by accounting experts with public authorisation (auditors) or accounting experts without public authorisation (e.g. internal auditors).

As an independent external reference institution that does not provide audit services for the aforementioned Company or in connection with it, we reviewed all of the contents of the corporate governance statement and its appropriateness in terms of the fifth paragraph of Article 70 of the ZGD-1, and assessed whether that statement appropriately describes the governance of the Company, as is evident from the latter’s relevant documents.

That assessment also included a review of selected reference codes and statements of compliance with the reference codes that the Company follows. A report was drawn up on the external assessment of the corporate governance statement, and submitted to the Company’s Management Board and Supervisory Board.

The Slovenian Directors’ Association hereby declares that the corporate governance statement included in the annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023 contains all legally prescribed elements, and that the content of that statement appropriately describes the governance of the Company, as is evident from documents received from the latter.

11 March 2024

Irena Prijovič, MSc

Executive Director

Slovenian Directors’ Association

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

6 SHARE TRADING AND OWNERSHIP STRUCTURE

General information regarding Telekom Slovenije shares as at 31 December 2023

General information regarding shares

Ticker symbol TLSG
ISIN SI0031104290
Listing Ljubljana Stock Exchange, prime market
Share capital (EUR) 272,720,664.33
Number of ordinary registered no-par value shares 6,535,478
Number of shares held in treasury 36,836
Number of shareholders as at 31 December 2023 8,262

Trading in TLSG shares

The shares of Telekom Slovenije are listed on the prime securities market of the Ljubljana Stock Exchange under the ticker symbol TLSG. The shares are included in the SBITOP and SBITOP TR share indices, and accounted for 4.57% of those two indices according to the quarterly review of computational parameters conducted on 18 December 2023. The SBITOP and SBITOP TR are the Slovenian ‘blue chip’ indices that provide information regarding the movement of the most liquid and largest shares on the Ljubljana Stock Exchange. In contrast to the SBITOP, the SBITOP TR takes into account both market prices and dividends in its calculation. Telekom Slovenije’s shares are also included in the ADRIAprime share index, which is a composite index of selected companies listed on the prime markets of the Ljubljana Stock Exchange and Zagreb Stock Exchange. The aforementioned index takes into account both changes in share prices and dividend yield.

The price of TLSG shares closed at EUR 60.50 on the last trading day of 2023, representing year-on-year growth of 28.18%, while the SBITOP index was up by 19.81% during the same period. The market capitalisation of Telekom Slovenije was EUR 395.40 million at the end of 2023, with total turnover in the Company’s shares amounting to EUR 12.37 million, excluding block trades. That translates to 4.36% of total turnover in shares on the Ljubljana Stock Exchange, while total turnover in the Company’s shares.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Trading statistics for TLSG shares

Standard price in EUR 2023 2022
Highest daily price 61.00 61.00
Lowest daily price 47.00 46.40
Average daily price 52.10 54.83
Turnover (excluding block trades) in EUR thousand 2023 2022
Total volume for the year 12,367.35 10,180.02
Highest daily price 485.54 653.46
Lowest daily price 0.00 0.00
Average daily price 50.07 40.56

Change in the share price and turnover in TLSG shares

Source: Ljubljana Stock Exchange, archive of data.

Movement in the TLSG share price compared to the SBITOP (index: 31 December 2022 = 100)

Source: Ljubljana Stock Exchange, archive of data.

0 200 400 600
45 50 55 60 65
in EUR thousand EUR
Turnover, excluding block trades (right axis) TLSG share price (left axis)
128 120 95 100 105 110 115 120 125

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Key financial data relating to TLSG shares

31 December 2023 31 December 2022 I – XII 2023 I – XII 2022
Closing price of one share on the last trading day of the period in EUR 60.50 47.20
Capital return per TLSG share during the period in % 1 28.18 -16.01
Book value of one TLSG share in EUR 2 96.43 92.76
P/BV for TLSG shares 0.63 0.51
Net earnings per TLSG share in EUR 3 3.67 3.20
Book value of one TLSG share in EUR 4 100.78 93.59
P/BV for TLSG shares 0.60 0.50
Net earnings per TLSG share in EUR 5 7.24 5.77

Footnotes

  1. The capital return per share is calculated as follows: (share price on the final trading day of the period – share price on the final trading day of the previous period) / share price on the final trading day of the previous period.
  2. The book value of one share is calculated as the ratio of the book value of Telekom Slovenije’s equity on the last day of the period to the number of issued ordinary shares of Telekom Slovenije.
  3. Net earnings per share is calculated as the ratio of Telekom Slovenije’s net operating profit for the accounting.

period to the average number of issued ordinary shares of Telekom Slovenije, excluding treasury shares.

The book value of one share is calculated as the ratio of the book value of the Telekom Slovenije Group’s equity on the last day of the period to the number of issued ordinary shares of Telekom Slovenije.

Net earnings per share is calculated as the ratio of the Telekom Slovenije Group’s net operating profit for the accounting period to the average number of issued ordinary shares of Telekom Slovenije, excluding treasury shares.

Ownership structure and largest shareholders as at 31 December 2023

Telekom Slovenije had 8,262 shareholders at the end of 2023, a decrease of 196 relative to the end of 2022. Domestic and foreign individual shareholders increased their ownership stake most, by 0.42 percentage points, while foreign legal entities increased their stake by 0.05 percentage points. Domestic financial companies and funds reduced their ownership stake by 0.37 percentage points, while domestic companies reduced their stake by 0.10 percentage points.

Ownership structure as at 31 December 2023

Individual shareholders include individuals who pursue gainful activities on the market.

Republic of Slovenia 62.54%
Domestic and foreign individuals* 14.79%
Foreign legal entities 6.28%
Kapitalska družba d.d. (pension fund manager; KAD) 5.59%
Slovenian Sovereign Holding , d.d. 4.25%
Domestic financial companies and funds 3.78%
Domestic companies 2.20%
Treasury shares 0.56%

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The concentration of ownership, as measured by the ownership stake held by the ten largest shareholders, stood at 79.58% at the end of 2023, a decrease of 0.59 percentage points in year-on-year terms.

Ten largest shareholders

Shares held by the Management Board and Supervisory Board of Telekom Slovenije

Members of the Management Board and Supervisory Board held 1,178 TLSG shares as at 31 December 2023.

Name Office Number of shares % of equity
Boštjan Škufca Zaveršek, MSc Vice-President of the Management Board 380 0.00581
Vesna Prodnik, MSc Member of the Management Board 400 0.00612
Aleksander Igličar, MSc Member of the Supervisory Board 150 0.00230
Drago Kijevčanin Vice-President of the Supervisory Board

Investor Relations

Telekom Slovenije complies with the applicable legislation and the Rules Restricting Trading in the Shares of Telekom Slovenije when trading in corporate shares by representatives of the Company and reporting on such transactions.

Investor Relations

We strive for equal treatment, and the transparency, timeliness and accuracy of information in investor relations. We communicate regularly and comprehensively with existing and potential shareholders, and other interested parties. The transparency of operations is achieved by taking into account the criteria and standards that apply to the issuers of shares on the prime market. The Company communicates with domestic and foreign investors and analysts at individual meetings and investor conferences, and via conference calls and email ([email protected] and [email protected]). Shareholders may send proposals and suggestions via the investor relations email ([email protected]).

Shareholder Structure

Shareholder Percentage
Republic of Slovenia 62.54%
Kapitalska družba, d.d. 5.59%
Slovenian Sovereign Holding, d. d. (SDH) 4.25%
Citibank N.A. - fiduciary account 1.88%
Erste Group Bank AG - PBZ Croatia Osiguranje - fiduciary account 1.65%
Perspektiva FT, d.o.o. 1.22%
Raiffeisen Bank International AG (RBI) - fiduciary account 0.80%
Guarantee Fund of the First Pension Fund 0.68%
Telekom Slovenije, d.d. 0.56%
NLB Funds – Multi - Asset Slovenia 0.39%

30.9.2023

Republic of Slovenia

Kapitalska družba, d.d.

Slovenian Sovereign Holding, d. d. (SDH)

Citibank N.A. - fiduciary account

Raiffeisen Bank International AG (RBI) - fiduciary…

Perspektiva FT, d.o.o.

Guarantee Fund of the First Pension Fund

Telekom Slovenije, d.d.

Lisca d.o.o.

NLB Funds – Multi - Asset Slovenia

31.12.2022

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

In addition to regular communication, we carried out the following activities in 2023:

  • We sent the TLSG electronic newsletter to registered domestic and foreign recipients quarterly following the publication of operating results. The electronic newsletter included a selection of the most important news for a specific period, supported by actual data regarding operations;
  • We attended three meetings of investors;
  • We organised a General Meeting of Shareholders.

We regularly publish price-sensitive and other important information on the Company’s website in the Investor relations section and in the Ljubljana Stock Exchange’s SEOnet system. A total of 27 press releases were issued in 2023, with simultaneous publication in Slovene and English.

Financial calendar

The financial calendar is published in the Ljubljana Stock Exchange’s SEOnet system and on the Company’s website (https://www.telekom.si/en/about-us/investor-relations/financial-calendar). Any changes to the financial calendar are published in the same manner.

Dividend Policy

The objective of Telekom Slovenije’s Dividend Policy is to pay dividends in the amount of 30% to 50% of the Telekom Slovenije Group’s net profit, taking into account the Group’s current financial position and investment needs.

At the 36th General Meeting of Shareholders held on 16 June 2023, shareholders did not adopt a resolution on the use of distributable profit, which amounted to EUR 40,292,646.55 for 2022.

Treasury shares

Telekom Slovenije did not purchase treasury shares in 2023. The Company held 36,836 treasury shares on the final day of 2023, representing 0.56% of all issued shares.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7 OPERATIONS OF THE TELEKOM SLOVENIJE GROUP IN 2023

7.1 Business environment and trends in the sector

7.1.1 Impact of the macroeconomic environment on operations

Slovenia

Economic growth slowed in Slovenia in 2023, but will recover slightly in 2024 (2.4%). Slightly higher growth in GDP is expected in the two years that follow (2.5% in 2025 and 2.6% in 2026). Continuing growth in investments, easing inflationary pressures and the recovery of foreign demand will have a favourable impact on economic trends.

Uncertainties regarding the realisation of IMAD’s Spring Forecast of Economic Trends 2024 are linked primarily to the geopolitical and economic situation in the international environment, which could impact the speed of the expected recovery and easing inflation in trading partners. Uncertainties are also present in the domestic environment and are linked to the impact of deteriorating competition in the export sector of the economy, Slovenia’s capacity to implement a high level of investments in the coming years, and a lack of clarity on some reform measures.

After relatively high growth in the period following the epidemic, growth in activity in the euro area slowed in 2022 and stagnated in 2023. According to Eurostat’s estimate, GDP growth was 0.5% in 2023.

Slowing growth is the result of the weakening household purchasing power in the context of high inflation, more stringent financing conditions due to the sharp tightening of monetary policy, the partial withdrawal of fiscal support and declining foreign demand. International institutions’ latest forecasts of economic growth in Slovenia’s most important trading partners in 2024 indicate strengthening growth in GDP. Economic growth of 0.7% is forecast for the euro area this year, followed by 1.4% growth in 2025.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Key macroeconomic indicators in Slovenia

Source: SURS, Bank of Slovenia, ECB and UMAR calculations and forecasts (Spring Forecast of Economic Trends, February 2023)

Kosovo

Kosovo has a high unemployment rate, and its GDP is just a sixth of Slovenia’s, for which reason prices of telecommunication services on the Kosovar market, where IPKO operates, are significantly lower than those in Slovenia. The economy remains dependent on economic and employment developments in Western Europe, and on foreign direct investment.

Annual GDP growth can be expected to average 4% in 2023 and 2024, thanks primarily to a fall in international commodity prices, lively remittance inflows from the diaspora, and solid macroeconomic policy. Average inflation is expected to have fallen to approximately 5% in 2023, and to continue slowing to 3.5% in 2024. The risks to growth are balanced over the short term, but are greater over the medium term given the complexities of the geopolitical situation.

Gross domestic product in Kosovo

Source: International Monetary Fund, World Economic Outlook Database, October 2023

Situation on the telecommunications market, trends and opportunities

7.1.2 Comparison of the Slovenian telecommunications sector with the EU

Source: European Commission (Digital Decade Country Report 2023, Slovenia)

Fixed broadband access market

Slovenia has very good coverage with a very high-capacity fixed network, which is slightly above the EU average (Slovenia: 76%; EU: 73%). Just 51% of households in rural areas are covered, as the complex structure of the terrain presents a major challenge.

The penetration of broadband connection with a speed of at least 100 Mb/s has increased in Slovenia (from 43% of households in 2021 to 52% in 2022), but continues to lag behind the EU average (55%). The fixed broadband connection market in Slovenia continues to grow at a slow pace. IP TV is also growing, albeit at a slower pace, while VoIP has begun to decline.

Coverage with the optical network to premises (FTTP) in Slovenia stands at 76% (2022), compared with 56% of households in the EU overall. FTTX connections accounted for 55.0% of all broadband connections in Slovenia in the third quarter of 2023.

Telekom Slovenije is upgrading and expanding its fibre optic network, and is thus laying the infrastructural foundations for the future of the telecommunications sector.

Growth in fixed broadband connections in Slovenia

Source: AKOS, SURS, Q3 2023

There were a total of 680,306 broadband connections in Slovenia at the end of the third quarter of 2023 (compared with 679,851 at same point of 2022), 86.2% of which were accounted for by residential connections. The household fixed broadband penetration rate reached 83.7% in Slovenia (83.3% in 2022).

Telekom Slovenije holds a 28.0% market share in the aforementioned segment.

The proportion of fibre optic connections and the offer of high-speeds in operator packages is also increasing. At the end of the third quarter of 2023, the number of active fibre optic connections in Slovenia was already 374,448, which represents 55.0% of all connections. The number of fibre optic connections rose by 8.1% in one year.

Market shares of fixed broadband technologies in terms of the number of broadband internet connections in Slovenia

Source: Report on the development of the electronic communications market for the fourth quarter of 2023, AKOS

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Pay TV market

According to forecasts by analysts at Analysys Mason, IPTV connections will continue to rise, both in terms of number and value, while the number of cable TV users will continue to fall. OTT services (video content provided over the internet) will become as popular as IPTV by 2027. OTT services provided by operators will then have almost as many users as IPTV services.

According to figures from AKOS, pay TV is present in 79.2% of households (the same as at the same period of 2022).

Market shares of TV connections by technology

Source: Report on the development of the electronic communications market for the third quarter of 2023, AKOS

Fixed telephony market

According to Analysys Mason, the fixed telephony market is continuing to decline, and is increasingly being replaced by mobile telephony.

IPTV accounts for 60.1% of all TV connections in Slovenia and continues to grow. It is followed by cable TV (35.6%), where the number of connections is falling (fourth quarter of 2023; source: AKOS).

The proportion of IP telephony connections stood at 91.8% in Slovenia at the end of the fourth quarter of 2023. That proportion is rising, albeit more slowly than in previous years.

Telekom Slovenije had just over 117,000 users on FTTH connections at the end of the third quarter of 2023 (same period of 2022: 109,000).

Telekom Slovenije holds the highest share of the IPTV market, with 41.8% (fourth quarter of 2023).

Mobile services market

Technological obsolescence means that European operators are gradually withdrawing 2G and 3G networks, and replacing them with 5G. Telekom Slovenije stopped using 3G in 2022. According to Analysys Mason, 81% of mobile connections in western Europe will use 5G by 2027. Data traffic will continue to increase. Telekom Slovenije had covered more than 60% of the population with 5G by the end of 2023.

Mobile connection with regard to type of subscription and proportion of 5G connections, Western Europe (million users), 2017–2027

Source: Analysys Mason – Western Europe telecoms market: trends and forecasts 2022–2027; February 2023, based on data up to Q2 2022.

General coverage with 5G has increased sharply in Slovenia, from 37% in 2021 to 64% in 2022 (European Commission, Digital Decade Country Report 2023, Slovenia), but still trails the EU average of 81%. 5G coverage in the 3.4 to 3.8 GHz band essential for the most advanced applications is significantly higher in Slovenia than in the EU overall (55% versus 41%).

The number of active mobile telephony users in Slovenia in the third quarter of 2023 was up more than 62,000 or 2.3% on the same point of the previous year. The mobile penetration rate had risen to 128.4% by the third quarter of 2023.

The household mobile broadband access penetration rate stood at 98.2% in Slovenia in the fourth quarter of 2023 and will continue to rise.

The household penetration rate of active mobile telephony users stood at 128.6% in Slovenia in the fourth quarter of 2023.

Telekom Slovenije maintained a market share of 35.8% in fixed telephony in the fourth quarter of 2023.

Telekom Slovenije maintains the leading share of the mobile telephony market (35.0% in the fourth quarter of 2023).

Shares of the mobile telephony market in Slovenia

Source: Report on the development of the electronic communications market for the fourth quarter of 2023, AKOS

The volume of data traffic in 4G networks and the most advanced networks with mobile broadband access is growing. Telekom Slovenije’s share of the mobile broadband internet access market stood at 30.7% in the fourth quarter of 2023. The household mobile broadband access penetration rate stood at 98.2% in Slovenia in the fourth quarter of 2023, and will continue to rise.

B2B market

Operators’ revenues for ICT services in western Europe will increase at an annual rate (CAGR) of 8.2% to reach EUR 23.0 billion by 2027 (source: Analysys Mason). ICT services include security, unified communications, co-locations and cloud services, such as SaaS and IaaS. Take-up of these services at businesses was accelerated by the Covid-19 pandemic, which increased many firms’ interest in digital transformation.

Operator revenues from dedicated connections will rise slightly from EUR 16.9 billion in 2021 to EUR 17.3 billion in 2027 (source: Analysys Mason for western Europe).

Demand for bandwidth per connection is rising due to the intensifying migration of business applications to the cloud. Revenue growth will be limited by price competition and the increased availability of alternative solutions, which are based on high-quality broadband services, together with SD-WAN and other software-supported network services.

Total revenues in the IoT value chain in western Europe are forecast to rise at a CAGR of 12% between 2021 and 2027, but the share of connection revenues that they account for will fall.

Total revenues in the IoT wireless value chain (TVC) will reach almost EUR 31 billion by 2027. IoT connectivity offered by operators will continue to account for a small share of total revenues (8% by 2027). The car sector alone will account for more than half of IoT TVC revenues, while the sectors of smart buildings and utilities will also see considerable growth in revenues. These sectors will be strengthened by EU funding earmarked to assist in meeting sustainability targets.

Revenues from ICT services in Slovenia will rise at a CAGR of 8.4% over the period to 2027. The number of IoT connections will rise sharply, which will drive growth in revenues (CAGR of 13.8%). IoT connectivity will nevertheless account for just 3.7% of revenues in the mobile segment in 2027.

7.1.3 Telecommunications sector in Kosovo

IPKO retains its position as one of the leading brands in the Kosovar market. It is recognised as a brand for young people in the mobile telephony segment, and also has a significant share of the fixed services segment.

The mobile market remains largely prepaid, with the widespread use of OTT applications and a significant shift from voice to data services. In fourth quarter 2023, Vala caught up with IPKO in terms of market share by users (IPKO 49.2%, Vala 49.3%), and in terms of revenue share, IPKO remains the leading operator in the mobile segment with a market share of 55.0% (RAEPC Q4 2023). IPKO remains the only operator to have fully implemented the country code of +383. It also launched various Roaming-Like-Home offers in the western Balkans between 2020 and 2023 at the request of RAEPC.

It has successfully completed 5G testing, and has obtained a frequency band from the Kosovar regulator RAEPC.

Telekom Slovenije will provide a comprehensive set of business ICT solutions, and will also attend to planning, installation, management and maintenance. Its smart infrastructure services are used to provide services that help to raise quality of life, and to ensure a clean, sustainable environment, and the use of smart solutions.

The mobile segment in Kosovo maintains a high penetration rate. Mobile penetration in Kosovo reached 107.0% in fourth quarter 2023.

There are two major operators in the market, Vala and IPKO, and a third smaller operator, Mts. IPKO is the only operator offering 5G in Kosovo, and was also the only operator to launch eSIM in 2023.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Market shares of operators in the mobile telephony segment in Kosovo

Source: RAEPC report, Q4 2023

The fixed market has become fiercely competitive in the last few years, with three main operators fighting for market share (IPKO, Artmotion and Kujtesa), with two more just behind (PTK and Telkos). These operators have launched packages with low prices and higher internet speed, and are continuing to focus on strengthening and improving the digital product range. The competition (Artmotion and Kujtesa, and also Telkos in 2023) have standardised their services, and enriched their content to provide sport and other TV.

Despite the fierce competition, IPKO succeeded in maintaining a stable base of fixed users by offering long-term subscription contracts with benefits, and continued its positive trend of expanding the subscriber base and increasing premium packages. The seasonal effect of the diaspora is felt in both the mobile and fixed segments, which helped IPKO to build its total user base and to grow revenues in 2023.

Market shares of operators in the internet segment in Kosovo

Source: RAEPC report, Q3 2023

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7.2 Risk management

As essential elements in our business processes, the comprehensive and effective identification and management of risks are major factors in our decisions, and are also vital in meeting our strategic objectives and realising our mission. We regularly brief stakeholders on the material risks.

Good risk management and the prompt identification of new risks allow us to consistently monitor and mitigate the adverse impact on our performance from the internal and external environments. We also monitor risks in the area of sustainability, which are also integrated into the comprehensive risk management framework at the Group.

Risk management framework

The risk management framework is based on the practices of the COSO and is in line with the ISO 31000 standard.

The carefully planned identification of risks at the Group ensures that our understanding of them is consistent, which allows for easier communication, more comprehensive reporting on material risks and the corresponding measures taken, decisions taken with regard to the risk management strategy, and a clear structure of responsibilities in risk management. The Group also monitors risk exposure in line with its in-house calculation methodology. We continually promote good awareness of the importance of risk management. The risk management process is developed and coordinated by the team responsible for compliance and risk management.

Risks are classified according to type, where we identify internal and external factors:

  • strategic risks,
  • regulatory and compliance-related risks,
  • financial risks, and
  • operational risks.

The review of key internal controls is also an integral part of risk management. The establishment and functioning of internal controls is reviewed once a year, in line with the self-assessment methodology. This ensures transparency in the identification of deficiencies in processes and more effective risk management.

Risk management is also reviewed by the internal audit department alongside its other tasks, and it reports in line with its professional guidance. The Management Board is regularly briefed on risk assessment at the Group, and the findings of inspections by various assurance providers, and responds appropriately to the assessment and the findings with a set of measures to manage risks and ensure compliance. The Management Board reports regularly to the Supervisory Board and the latter’s committees with regard to material risks, findings and the adopted measures.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Highlights and progress of risk management in 2023

RISKS WITHIN THE TELEKOM SLOVENIJE GROUP

The material risks at the Telekom Slovenije Group and the measures to manage them are presented below.

Strategic risks

  • We operate in a market of stiff competition based on price, service level and infrastructure, and with regulatory requirements. The needs and expectations of users are changing, as is their sensitivity to price. Users demand high-quality and more extensive services at lower prices.
  • Managing these risks requires a targeted market approach, constant innovation, the active

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Monitoring of User Expectations and Market Trends

Monitoring of user expectations and market trends, and flexibility in supply. The emphasis is on ensuring the highest quality and the broadest set of competitive services for the most diverse user segments. To ensure the very best user experience, we are constantly optimising and developing the product portfolio. We follow user needs by overhauling our mobile and fixed packages, by offering innovations and by enriching programme content. We also encourage existing users to switch over to better packages, and carry out subscriber retention programmes.

  • We are digitalising user processes (digital communications, simple IT architecture and technology), and are encouraging the introduction and use of AI.
  • We are working hard to promote the sale of cyber security, IT support, eCare and telemedicine services, and comprehensive ICT solutions tailored to the needs of business customers. We are also involved in strategic partnerships to develop innovative services.

Regulatory and Compliance-Related Risks

In doing business we take account of applicable legislation, rulings, sectoral regulations and the requirements of competent authorities. The regulatory risks inherent in any tightening or expansion of Telekom Slovenije’s obligations by the regulator of the market for fixed and mobile electronic communications are managed by means of organisational and process measures, through constructive dialogue, and by putting forward opinions, commentaries and proposals in procedures where the regulator’s acts are discussed. We actively participate in analysis of the relevant markets, and consistently apply the rulings issued by the regulator and ensure our regulatory compliance. We also pursue legal remedies against regulatory rulings when this is justified. We regularly monitor changes in the regulatory framework.

We process extensive collections of personal data relating to users, business partners, employees and other stakeholders. Much of our attention therefore turns to the security and compliance of data processing, for existing services and for new services alike. This we ensure by constantly monitoring, reviewing and upgrading our processes and measures to protect personal data, by conducting impact assessments for the development of new services and the introduction of new technologies, and by continually training employees and authorised agents. This is how we respond to changes in the regulatory environment, to nascent threats, and to stakeholders’ expectations.

January 2023 saw the entry into force of the new Personal Data Protection Act (the ZVOP-2), which finally enacted Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Processing Regulation). In addition to these regulations, the sectoral legislation is also important to personal data processing at Telekom Slovenije, most notably the Electronic Communications Act (the ZEKom-2).

We are also monitoring the drafting of other regulations in the area of personal data processing in Slovenia and at EU level that are yet to enter into force but will affect the provision of the Company’s services in the future. For example, Regulation (EU) 2023/1543 on European Production Orders and European Preservation Orders for electronic evidence in criminal proceedings and for the execution of custodial sentences following criminal proceedings, which begins to be applied in August 2026, the new ePrivacy Regulation, which is being coordinated between EU bodies, and the Data Act.

We are preparing for the introduction of Directive (EU) 2022/2464 as regards corporate sustainability reporting (CSRD) and the European sustainability reporting standards (C(2023)5303), which enter into force in 2024. The process of defining double materiality as envisaged by the directive was carried out in 2023, and represents the basis for reporting under the European sustainability reporting standards. For more, see section 8.1.1 Management of sustainability at the Telekom Slovenije Group.

Financial Risks

  • We regularly monitor changes in the financial environment and the different financial risks to which we are exposed in our operations.
  • We manage liquidity risk by managing and planning cash flows and optimising working capital, by ensuring that financial debt has appropriate maturities, through the use of liquid assets within the Group, and through short-term credit lines that are regularly rolled over with respect to needs.
  • Credit risk management is achieved through credit assessment and the active monitoring of subscribers’ transactions, and by setting maximum allowable exposures. The risks posed by a deterioration in the financial position of subscribers are also managed by means of credit protection and regular monitoring of its adequacy. Monitoring of the settlement of contractual obligations and the active recovery of past-due debt are elements of comprehensive credit risk management.
  • Interest rate risk was managed by ensuring that financial debt with fixed interest rates and/or hedged interest rates or with variable interest rates is properly structured.

Operational Risks

Managing the risks of the network and infrastructure is one of the key elements in operational risk. The complexity of these systems is continually increasing. This is being driven by the rapid development of new technologies and services, new security threats, the unending rise in user.

expectations and the increased scope of regulatory requirements. We therefore continually upgrade and overhaul the technology and security of our networks, data centres and other technical infrastructure. Activities is underway to modernise and upgrade the RAN with 5G technology, to make a generational replacement of the MPLS backbone network and to upgrade the mobile packet network. To ensure business continuity, we regularly assess and, as necessary, upgrade the topologies and capacities of the infrastructure and ICT services. We are setting up a new support location for disaster recovery in Kosovo.

  • Modern network technology (Software Defined Access or SDA), which already includes the zero trust architecture principle of cyber security and advanced user authentication and authorisation techniques, is being introduced at an accelerated rate in the internal business network. We continuously develop systems for monitoring technologies and anomalies in the infrastructure and ICT services. Penetration testing and testing of the vulnerability of systems is carried out within the framework of the Cyber Security and Resilience Centre, which operates 24/7. Other activities include security reinforcements that are constantly being made to the infrastructure, the adaptation of networks and systems to new forms of threat, the planned implementation of various security tests, regular programme upgrades, the management of access to information resources, and regular procedures for the recovery of services and systems. We are introducing additional protection at the application level. We also manage risks by upholding the security policy, by identifying security threats and vulnerabilities, and by spreading the security culture. We invest in the permanent development of capacities (people, processes and technologies,) thereby improving the resilience of the network and other infrastructure.
  • In the IT field we are continually improving processes and mechanisms to ensure the smooth functioning of systems and applications. We regularly carry out modernisation and technological overhauls in line with trends and needs. Effective risk management in connection with IT solutions and processes is also being ensured with the establishment of additional controls and the digitalisation of controls.
  • We continually monitor electricity prices, which are unpredictable in light of the situation on global markets. We are responding to changes by adapting the procurement model and making partial purchases of electricity. In so doing we are focusing on energy efficiency, and cleaner sources of energy.
  • We manage procurement risks through a centralised procurement function, standardised procurement procedures, and an in-house methodology for assessing risk when working with suppliers. We actively review compliance in the performance of their contracts, whose provisions also include the code of conduct for suppliers. Our communication with suppliers is proactive and regular, and we monitor whether goods are available and deliveries are made on time. We make forecasts and order goods in advance to ensure that inventories are of sufficient size, and we consistently pursue a strategy of two or more suppliers for key and strategic procurements. We also explore the possibility of additional suppliers, in particular for critical goods and services, and take measures to reduce any risks identified.
  • The risks posed by climate change and the related material damage demand greater resilience and faster adaptation to the recognised and anticipated impact of increasingly pronounced climate change. To increase the resilience of the network, we take preventive measures to avert or mitigate damage. Work to restructure the insurance programme is underway.
  • We respond to HR risks through targeted development and training programmes, by promoting the transfer of knowledge through mentors, by offering support to employees in the acquisition of new competences, by promoting collaboration, connections and internal mobility, and by implementing targeted activities to motivate and retain employees. Our employee motivation and remuneration systems are regularly upgraded, and our aim is to systematically build the employer brand. We place a great deal of emphasis on the wellbeing of employees, and on measures in connection with occupational health and safety. Our partnerships with various educational institutes, through which we work with young people, allow us to attract new and diverse candidates. We also offer company scholarships. We actively pursue a diversity and inclusion policy, and we collaborate with social partners.

7.3 Performance of the Telekom Slovenije Group

Analysis of the consolidated income statement

The Telekom Slovenije Group generated EUR 708.2 million in operating revenues in 2023, an increase of 7% relative to 2022. The Group recorded an increase in revenues in several segments of its operations. The highest growth was recorded in mobile and broadband services, while the most significant increase in revenues in the ICT segment was recorded in the provision of cyber security. Revenues from the Online Store, and from insurance and eHealth services also increased, as did

revenues on the wholesale market. All Group companies recorded an increase in revenues generated on the market.

The operating expenses of the Telekom Slovenije Group amounted to EUR 644.0 million, an increase of 6% relative to 2022. The increase was driven by higher electricity costs, the impairment of the infrastructure destroyed in the August floods, and higher direct costs, which is linked to higher sales revenue.

Earnings before interest, taxes, depreciation and amortisation (EBITDA) at the Telekom Slovenije Group amounted to EUR 228.6 million, up EUR 12.1 million or 6% on 2022. Had energy prices in 2023 remained at the 2022 level, and if there was no state aid for energy in 2023 and there was no negative effect of floods, EBITDA would have been 10% higher than in 2022. The EBITDA margin (i.e. EBITDA as a proportion of sales revenue) was 32.9% at the Group level.

Earnings before interest and taxes (EBIT) amounted to EUR 64.1 million at the Telekom Slovenije Group level, an increase of 27% relative to 2022. Had energy prices in 2023 remained at the 2022 level, and if there was no state aid for energy in 2023 and there was no negative effect of floods, EBIT would have been 46% higher than in 2022.

Following the calculation of income tax (including deferred taxes), the Telekom Slovenije Group generated a net profit of EUR 47.1 million in 2023, an increase of EUR 9.6 million or 25% relative to 2022. One factor in the rise in Telekom Slovenije Group’s net profit was a change in the corporate income tax rate from 19% to 22% as of 2024, which had a positive effect on deferred taxes in 2023 in the amount of EUR 5.7 million. Had energy prices in 2023 remained at the 2022 level, and if there was no state aid for energy in 2023 and there was no negative effect of floods and no effect of a change in the tax rate; the net profit of the Telekom Slovenije Group would have been 30% higher than in 2022.

Adjusted EBITDA, EBIT and net profit

In EUR million I - XII 2023 Adjusted I-XII 2023* I - XII 2022 Index 23/22 Index adjusted 23/22
EBITDA 228.6 237.6 216.5 106 110
EBIT 64.1 73.2 50.4 127 146
Net profit 47.1 48.7 37.5 125 130
  • EBITDA and EBIT adjusted as energy prices in 2023 remained at the 2022 level, and if there was no state aid for energy in 2023 and there was no negative effect of floods. In addition to the aforementioned, the net profit is additionally adjusted for the impact of the changed tax rate.

The Telekom Slovenije Group and Telekom Slovenije recognised impairments for the infrastructure damaged in the August floods. That impairment was lower than the estimate published in the Unaudited Business Report for the period January to September 2023. The recognised total net effect on the EBIT of the Telekom Slovenije Group in 2023 was estimated at EUR 3.9 million, with Telekom Slovenije accounting for EUR 1.2 million of that figure. The estimated impairment to the present value of property, plant and equipment amounted to EUR 5.6 million at the Group level and to EUR 1.3 million at Telekom Slovenije, and was recognised in the income statement in other operating expenses. The effects of impairment need to be considered together with estimated other operating revenues (revenues in the form of insurance claims paid and revenues from the reversal of provisions for subsidies received), which amounted to EUR 1.7 million at the Group level and EUR 150 thousand at the Company.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

In accordance with the Act on Aid to the Economy to Mitigate the Impact of the Energy Crisis, the Telekom Slovenije Group received aid in the amount of EUR 3.6 million during 2023.

The Telekom Slovenije Group also uses the Alternative Performance Measures (APMs) defined by the ESMA to present its operating results (for more information, see Enclosure 3 Alternative Performance Measures).

Analysis of the consolidated balance sheet

Total assets amounted to EUR 1,317.9 million as at 31 December 2023, up EUR 42.5 million or 3.3% on 31 December 2022.

Non-current assets amounted to EUR 1,044.0 million, up EUR 12.5 million or 1.2% on the end of 2022. There were increases in property, plant and equipment (EUR 7.0 million) and in right-of-use assets (EUR 3.8 million). The proportion of the Group’s total assets accounted for by non-current assets declined to 79.2% (2022: 80.9%).

Current assets amounted to EUR 273.9 million, up EUR 30.0 million or 12.3% in year-on-year terms. There were increases of EUR 18.1 million in cash holdings, and EUR 11.1 million in trade receivables and other receivables.

Equity totalled EUR 658.6 million, up EUR 47.0 million or 7.7% on the end of 2022, and accounted for 50.0% of total assets (2022: 48.0%).

Non-current liabilities amounted to EUR 448.8 million, and accounted for 34.1% of total assets. The figure was up EUR 98.6 million on the end of 2022, primarily as a result of the refinancing of a long-term loan in the amount of EUR 100 million maturing in December. Non-current liabilities as at 31 December 2023 were thus up 28.2% on the end of 2022.

Current liabilities amounted to EUR 210.4 million, down EUR 103.0 million on the end of 2022. The proportion of total assets accounted for by current liabilities declined to 16.0% (2022: 24.6%), primarily as a result of the refinancing of the long-term loan in the amount of EUR 100 million maturing in December, which was recorded under current financial liabilities.

Net financial debt as at 31 December 2023 was down 11% on 31 December 2022.

Analysis of the consolidated statement of cash flows

The Group recorded investments in non-current assets in the amount of EUR 170.9 million and outflows for loans granted and deposits placed in the amount of EUR 0.2 million under outflows for investing activities.

The Group’s inflows from investing activities in 2023 primarily comprised proceeds from the sale of non-current assets in the amount of EUR 3.2 million (with the sale of the fibre optic network to ARNES accounting for EUR 2.5 million of that amount), inflows from interest in the amount of EUR 0.3 million and inflows from dividends in the amount of EUR 0.2 million.

The Group’s outflows from financing activities included repayments of the current portion of long-term loans in the amount of EUR 32.5 million, interest paid on loans raised and right-of-use assets in the total amount of EUR 17.4 million, and outflows for the approval of loan borrowings in the amount of EUR 0.1 million. Under IFRS 16, lease liabilities (excluding interest) in the amount of EUR 10.2 million were recognised under outflows from financing activities.

The Group recorded the refinancing of the long-term loan in the amount of EUR 100 million in December 2023.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Key performance indicators of the Telekom Slovenije Group and Telekom Slovenije (aligned with the accounts)

Telekom Slovenije Group Telekom Slovenije
in EUR thousand and % I – XII 2023 / 31 Dec 2023 I – XII 2022 / 31 Dec 2022 Index 23/22 I – XII 2023 / 31 Dec 2023 I – XII 2022 / 31 Dec 2022 Index 23/22
Sales revenue 694,913 652,121 107

Financial Overview

Operating Revenues Current Year Previous Year Change (%)
Total operating revenues 708,167 658,953 107
Other operating income 13,254 6,832 194
EBITDA Current Year Previous Year Change (%)
EBITDA 228,569 216,452 106
EBITDA margin = EBITDA / sales revenue 32.9% 33.2% 99
EBIT Current Year Previous Year Change (%)
EBIT 64,138 50,362 127
Return on sales = EBIT / sales revenue 9.2% 7.7% 120
Net Profit Current Year Previous Year Change (%)
Net profit for the financial year 47,065 37,506 125
Assets Current Year Previous Year Change (%)
Assets 1,317,866 1,275,338 103
Equity Current Year Previous Year Change (%)
Equity 658,638 611,677 108

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7.4 Financial performance of the Telekom Slovenije Group

Return on equity (ROE) 7.4% 6.2% 120
Net financial debt 355,737 401,168 89
Net financial debt / EBITDA 1.6 1.9 84
Investments (CAPEX) 188,037 167,791 112
Number of employees as at the last day of the period 3,253 3,262 100
Investments as a proportion of operating revenues 26.6% 25.5% 104

Definitions can be found in point 10.2 Alternative performance measures.

Segment reporting

The criterion for segment reporting is the registered office where an activity is pursued. The Telekom Slovenije Group thus presents its operations in two segments: Slovenia and other countries. More details are provided in the financial report in point 6 Segment reporting.

Managing working capital and cash, and by managing financial risks.

Maturity breakdown of financial liabilities

To ensure its liquidity the Group has short-term funding from banks maturing in 2024. The liquidity reserve in the form of revolving loans and an overdraft facility on the business account in the total amount of EUR 55 million was not drawn down as at 31 December 2023.

A portion of the Group’s financial liabilities is accounted for by three syndicated loans in the total amount of EUR 237.1 million and a loan from the European Investment Bank in the amount of EUR 100 million. Other financial liabilities consist of finance leases.

Loans received as at 31 December 2023 carry fixed and variable interest rates. Fixed interest rates account for 29.7% of interest-bearing financial liabilities at the Group level16.

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
31.12.2021 31.12.2022 31.12.2023
Non-current financial liabilities
Current financial liabilities

Net financial debt (NFD) of the Telekom Slovenije Group

The net financial debt to EBITDA ratio stood at 1.56 at the end of 2023.

Repayment schedule for existing long-term loans, 2024 to 2028

A total of EUR 132.5 million in long-term loans was repaid in 2023. A long-term syndicated loan in the total amount of EUR 100 million was drawn down from SID banka and NLB at the end of 2023, thus fully refinancing the tranche of the long-term syndicated loan maturing in December 2023.

Subsidiaries secure borrowings from the parent company. Financing within the framework of the Group and the reallocation of cash surpluses between Group companies allows for more effective cash management and the optimisation of cash flows.

Financial risk management

A detailed description of financial risk management is found in section 7.2 Risk management and in the accounting report in point 45 Financial instruments and risk management.

Fulfilment of financial commitments

In their loan agreements creditor banks require the fulfilment of financial commitments at Group level. Failure to meet the commitments could be grounds for the early maturity of the loans. All financial commitments at the Group level were met as at 31 December 2023.

7.5 Investments

Investments

Through investments in the construction, modernisation and development of networks and services, we provide the basis for attracting new and retaining existing subscribers, and for securing new revenue sources and maintaining a high level of quality. The majority of investments in 2023 were earmarked for the expansion of the fibre optic access network, and the modernisation and expansion of the mobile radio network, which will provide users a superior user experience in terms of broadband content and high-speed internet access. Investments were also earmarked for cyber security, business information support, and for the development of new services and the continued optimisation of operations. For more information, see section 7.6 Development of the network, technologies and services.

Investments by company

in EUR thousand I – XII 2023 I – XII 2022 Index

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7.6 Development of the network, technologies and services

We manage the largest and most advanced fixed and mobile networks, in which we provide users the best user experiences. Through continuous and systematic development and research projects, we ensure reliable, stable and secure connectivity at the highest speeds.

KEY RESEARCH PROJECTS

Research activities are co-financed with European funds, which we secured via various tenders, primarily in the scope of the Horizon Europe programme for the period 2021 to 2027. These projects facilitate cooperation with domestic and foreign partners and the development of new services and technologies in the international environment. In 2023, we focused on the intensive development of new technologies, such as 5G, cyber security, the Internet of Things and critical communications. We received state aid in 2023 in the amount of EUR 185.6 thousand for research and development work in the fields of health and medicine, and smart cities and communities (co-financing under the public call, Protecting Innovation Potential, which represents de minimis aid).

Major research and development projects in which we participated in 2023 included:

  • 5G-LOGINNOV
  • 5G-IANA
  • PRECINCT
  • SUNRISE
  • ATLANTIS

Completed in November 2023 was the 5G-LOGINNOV (https://5g-loginnov.eu/) project, which began in 2020 and was intended for the optimisation of logistics and traffic at European ports. Over a three-year period, 15 partners tested solutions at ports in Koper, Hamburg and Piraeus.

Telekom Slovenije set up a development-test 5G network with additional MEC (Multi-Access Edge Computing) capacities in the vicinity of the Port of Koper in the scope of the project. That network is intended for the development and testing of solutions for optimising processes, increasing efficiency and reducing environmental impacts in the management of transport logistics. When testing solutions, we and our project partners used the latest 5G mobile network technologies and devices, sensors, automation, analytics and traffic management systems, including the use of self-driving freight vehicles.

The aim of the European 5G-IANA (https://www.5g-iana.eu/) project is the establishment of an open experimental platform for the needs of the automotive industry. The platform will be intended primarily for small and medium-sized enterprises, and will facilitate the development, set-up and testing of innovative solutions in connection with self-driving vehicles and communication between devices in.

Telekom Slovenije 158,930 114,086 139
Other companies in Slovenia 23,707 23,109 103
IPKO – Kosovo 23,629 38,924 61
Other companies abroad 1,670 1,374 122
Exclusions and adjustments between Group companies -19,899 -9,702 -
Telekom Slovenije Group 188,037 167,791 112

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Participating in the project are sixteen partners from eight European countries; Telekom Slovenije provides the necessary 5G infrastructure for the testing of the experimental 5G platform.

We will also provide the necessary virtualised environment, in which partners will establish virtual network functions.

The European PRECINCT project

(https://www.precinct.info/) was completed at the end of September 2023. Independent assessors gave the project the highest possible score and recommended it as an example of best practice. The primary aim of the project was the connection of critical infrastructure managers to protect against cyber threats and natural disasters in a specific geographical area.

The project included 40 international partners from different European countries, who used simulations and artificial intelligence in a test environment to develop tools for identifying security vulnerabilities, and various measures for the more effective provision of critical infrastructure security. The project thus contributed significantly to the increased security of the population and the improved reliability of the European critical infrastructure.

Telekom Slovenije’s role in the project was to set up a test environment for the testing of various solutions, such as a digital twin and serious games. Serious games represent a special category of video games that are not intended solely for entertainment, but primarily for education or training.

We are the only telecommunications operator included in the SUNRISE project

(https://sunrise-europe.eu/), which began in October 2022 and is expected to last three years. The aim of the project is to develop solutions that will facilitate active cooperation between links in the critical infrastructure, and will ensure improved readiness and equipment in the joint management of the risks brought about by pandemics.

The project addresses various aspects, such as cyber security and business continuity, the recovery and development of socially relevant public structures, with an emphasis on sustainability and green recovery. The project includes 41 European partners, including ten from Slovenia. During the project, Telekom Slovenije will provide a modern information infrastructure and connectivity via the 5G network for secure and reliable communication.

The aim of the ATLANTIS project

(https://www.atlantis-horizon.eu/) is to increase resilience to a combination of cyber and physical attacks that target critical infrastructure. A total of 39 European partners are participating in the project, which began in October 2022 and is expected to last until September 2025.

The aim of the project is to improve the identification of systemic risks and the vulnerabilities of critical infrastructure. New flexible and adaptable measures and tools will be developed for that purpose. Cooperation will improve between critical infrastructure managers and other stakeholders.

DEVELOPMENT OF THE NETWORK AND SOLUTIONS

Fixed network

Through the fixed access network, we ensure broadband coverage, and the high performance of the cable network and active access devices. We continued to modernise radio and fibre optic access networks in 2023, while development activities focused on the Internet of Things, 5G technology and the provision of services through the mobile network.

We carried out the third phase of the evolutionary upgrade of the aggregate element of the MPLS backbone network. The project will be completed by the end of 2024. We upgraded the peering element of the MPLS network: connectivity with international internet service providers. We completed the construction of a consolidated network of data centres and completed the third phase of the internal business network upgrade. We also expanded transmission systems (microwave connections, xWDM systems, etc.).

In 2023, we completed a multi-phase project to upgrade the central disk array to ensure sufficient capacities for the next two years. We also upgraded the server infrastructure of the private cloud’s virtualised environment.

In the area of communication platform development, we upgraded the firewall systems for business and private telephony, and carried out the generational replacement of the call recorder and a number of system software upgrades. We began to upgrade the e-call system and to phase out the EWSD (Electronic Digital Switching System) at the Rakovnik location.

In terms of the development of support systems, we carried out several software upgrades (DNS systems, DHCP, AAA, etc.) and further enhanced the security of key infrastructure systems. In the business segment, we participated in a large number of projects, primarily in the security and network.

FTTH fibre optic access network and access devices

Telekom Slovenije’s fibre optic network is continuously expanded and upgraded, as we use it to provide higher internet speeds (up to 1 Gb/s and up to 10 Gb/s upon request), a superior user experience for broadband content and advanced home network solutions. At the same time, we are improving the cost effectiveness of the system and contribute to the achievement of Slovenia’s strategic objectives in the development of gigabit infrastructure by 2030.

The fibre optic network provides higher internet speeds, a superior user experience for broadband content and advanced home network solutions. At the same time, we are also improving the cost effectiveness of the system and contribute to the achievement of Slovenia’s strategic objectives in the development of gigabit infrastructure by 2030.

We are gradually migrating from the copper network to the fibre optic network; on the copper network, ADSL2+ technology is making way for VDSL2 technology, which facilitates higher speeds and improved transmission symmetry.

We are building the network throughout Slovenia, in both urban centres and rural areas, in accordance with the development strategy, economic criteria and the interests of users. To that end, we are fulfilling our commitment to build a fibre optic network in locations where we have expressed market interest.

We are working intensively with municipalities, local communities and other infrastructure operators in the joint construction and upgrading of the infrastructure, and are thus facilitating the more rapid and efficient construction and connection of users to the broadband network. We are also expanding fibre optic connections to base stations and connections for business users.

Transmission systems

We continued to expand the DWDM ROADM network in 2023 with the inclusion of 100 G and 10 G interfaces, and through the construction of a distribution network for the synchronisation of the 5G network. We optimised the SDH network taking into account trends of the exclusion of TDM connections.

On the regional fibre optic network, we constructed the coherent Zagreb–Banja Luka–Sofia section, and included additional 100 G connections.

Radio network

Users’ needs for even higher-capacity mobile internet access continue to grow every year. The trend of rising data transfer quantities was also characteristic of 2023. For this reason, the mobile network, software and equipment are continuously upgraded with 4G and 5G technologies. We also increase the capacities of base stations. The external and internal coverage of the mobile radio signal is improved through the construction of base stations at new locations. Following intensive preparations during the first half of the year, we implemented the biggest project to date aimed at the modernisation and expansion of the 4G and 5G radio network during the second half of the year, and are thus following guidelines on the use of the frequency spectrum for advanced 4G and 5G technologies.

Connected Base Stations

  • 1,547 GSM base stations,
  • 1,556 LTE/4G base stations, and
  • 520 5G base stations.

We covered more than 97% of the population with the LTE/4G network and more than 60% of the population with the 5G network as at 31 December 2023. We included an additional 77 small cells for the needs of internal coverage.

We are upgrading the 5G network according to the NSA (non-standalone) principle; in November 2023, we set up a demonstration environment for a private network according to the SA (standalone) principle.

We ensure coverage with the 5G network in the 2,600 MHz, 3,600 MHz and 700 MHz frequency bands, primarily in cities, business centres and along transport routes, and also in some rural areas. 5G technology brings users even faster and more reliable mobile data transfer and stabler connections. We are planning the smart 5G infrastructure in such a way that facilitates numerous virtual dedicated networks for specific business verticals, such as eHealth, energy, transport, logistics, factories, smart cities and communities, etc. In November 2023, we switched on the first test private network based on SA technology.

Connectivity at sporting events

We provided high-quality and reliable services and connections to numerous visitors, organisers, competitors and journalists at the largest sporting events in Slovenia.

We provided flawless communication connections at the 59th Golden Fox event in Kranjska Gora and at the world cup biathlon event in Pokljuka, where we also provided access to a high-capacity Wi-Fi network for 15,000 fans. In Kranjska Gora and Planica, we upgraded our 4G and 5G network with even higher capacities and speeds prior to the Nordic World Ski Championships and other sporting events.

In Planica, we connected the entire venue and provided more than 2,000 members of the media all.

the services they need for the high-quality and uninterrupted performance of their work. We set up a single, high-capacity open Wi-Fi network that was available to all in Planica, something no other organisers of similar sporting events have ever achieved. A total of 57,000 fans watched the sporting event at the venue. In the Municipality of Kranjska Gora, we completed a project to set up a free wireless WiFi4EU internet, as part of an EU initiative to set up points for accessing a Europe-wide wireless internet.

Cyber Security and Resilience Centre

Cyber attacks are becoming increasingly intense and complex, while changing global conditions increase risks in the area of cyber security. Telekom Slovenije is part of the critical infrastructure, and is therefore dedicating a great deal of attention to cyber and information security. We have one of the largest and most advanced cyber security and resilience centres in the region. In our centre, we ensure the cyber security of our systems, networks, services and users, while we also provide cyber protection services to various organisations, companies and events. Our experts handled 65% more security incidents in 2023 than in 2022. The most frequently used methods of attack used by attackers to target individuals and companies are malware (worms, trojans, etc.) and ransomware, which attackers deliver to victims mainly with the help of phishing or via the vulnerabilities of software. DDoS attacks, network scanning and the search for security weaknesses have become part of everyday life.

The Cyber Security and Resilience Centre continued activities in 2023 aimed at automation of processes, risk management and the provision of services to new users. We introduced new cyber security management tools and concepts, and strengthened employee competences.

Trend in the handling of security events by the Cyber Security and Resilience Centre

NEO multimedia platform

The NEO multimedia platform, which brings together the best home and entertainment solutions in one place, celebrated its fifth anniversary at the end of 2023. The platform is the result of the development of Telekom Slovenije’s experts.

NEO continuously and rapidly adapts to the habits of TV viewers. The interface was updated at the end of the summer based on focus group studies for an even simpler and more intuitive method for accessing content. We updated the home screen and left-hand menu.

We recorded 12 user videos, which we referred to as NEO Namigi (NEO Hints), for the updated NEO screen. Those videos explain in detail specific functionalities and facilitate the use of services and settings, such as voice control, the activation of a Wi-Fi access point, the setting of the PIN code in the Children’s Park and many others.

Smart infrastructure services

Through smart infrastructure services, we are improving the quality of living, and ensuring a clean and sustainable environment and the use of smart solutions. These services include remote meter reading, smart parking lots, building energy management and smart cities.

Key smart infrastructure projects in 2023:

  • In the scope of the VARCITIES project sponsored by the Municipality of Novo Mesto, we introduced a solution for the even higher quality of life of citizens. We set up an advanced IoT platform that we integrated with environmental sensors to provide decision makers a comprehensive overview of the situation via an information solution. With this IoT solution, local communities are able to support the reduction of emissions, improve energy efficiency, ensure the smart management of lighting, mobility, traffic and parking, and monitor environmental parameters, such as air quality and temperature, air pressure, humidity, noise levels and the water levels of watercourses.
  • We launched a mobile application and the Centralka card, together with the Municipality of Celje.

and our partners Imovation and Nomago. Centralka improves the mobility system, and brings together and digitalises the municipality’s mobility services. This modern platform, through which services are available to the citizens of and visitors to Celje, results in higher-quality, more sustainable and environmentally friendly living.

  • In Citypark, Slovenia’s largest shopping centre, we set up the cost-effective metering of energy consumption (electricity and heat) and facilitated the easier and more efficient management of energy consumption on a cloud platform with the analytical processing of meter readings. We introduced the solution based on NB-IoT technology, as one of the first in this part of the EU, and it proved to be very successful and reliable for the remote linking of metering devices.
  • Together with our partner Metronik, we developed an innovative platform for the digitalisation of machinery, which we named IIoT360. It is intended for the monitoring and optimisation of the functioning of production machinery in real time, the improved utilisation and availability thereof, and the possibility of proactive maintenance. It is based on the latest Industrial Internet of Things (IIoT) concepts, cloud technologies and cyber security. We moved pilot projects to implementation phases in 2023. The solution is available as a managed service that includes standard building blocks (modules) paid for by the customer in the form of a monthly subscription.

Business support systems

In 2023, we migrated the Online Store platform to the SAP Commerce Cloud, which is a hybrid solution that facilitates improved functioning, lower costs and security improvements. We successfully launched the Red Hat OpenShift platform, which represents an important step on the path to the digital transformation, as the platform facilitates more effective management and the orchestration (deployment) of container applications and improved responsiveness to changes. With the integration of the DevOps methodology and the introduction of continuous integration and continuous deployment (Ci/CD), we achieved a significantly faster development cycle, which in turn facilitates the quicker introduction of new functions and improvements. The result is a more agile, flexible and effective IT environment.

Support information system

Effective information support systems (OSS) are necessary to control everyday processes, and to manage and maintain the telecommunications network and services. In 2023, we supported new services and technical solutions for the B2B, B2C and wholesale markets, and developed new functionalities and applications to support operational processes.

The technical inventory system infrastructure is being updated in the scope of the modernisation of the OSS, while we also upgraded the HDM system in the test environment, supplemented the WorkForce Management system, upgraded the CNEEKS system, and supplemented models, interfaces, adapters and web applications to support the automation of the business segment, new technologies and sales promotions.

We completed the consolidation of the GIS (geographic information system). We optimised key processes for the provision of services and the fault management system, and simplified the work of the technical help desk.

In accordance with the Telekom Slovenije Group’s strategy, we offered OSS systems to the market, where we successfully implemented information support for individual business users and provided cyber security services.

Protecting the Company, networks, systems and services

Corporate security management ensures comprehensive security management at the Group level, the safeguarding of assets and information, a safe and secure working environment, and the secure and high-quality functioning of our network and services.

We manage technical and mechanical security systems through our own security control Centre (SCC), which is certified according to the SIST EN 50518 standard. Through the information security management system (ISMS) and business continuity management system (BCMS), we ensure a high level of security and the availability of the network and services. Those systems facilitate a rapid response, protection and the recovery of both services and processes when security threats or incidents are identified. Both systems are certified according to the international ISO 27001 and ISO 22301 standards.

Another important factor in the area of cyber security is the continuous training and testing of employees regarding the recognition of cyber security threats. We also inform our users about security threats and the secure use of electronic communications.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7.7 Marketing and sales

7.7.1 Market and market shares in key service segments

The Slovenian telecommunications market (including systems integration and cloud services) is developed and already in the phase of saturation. Telekom Slovenije maintains a high market share in all segments in which it operates, and provides the most advanced services, tailored to the needs of users. We hold the leading market share in the IPTV, mobile telephony and mobile internet segments.

Changes in the number of connections on the electronic communications market in Slovenia

Source: Statistical Office of the Republic of Slovenia, third quarter of 2023.

The fixed and mobile segments of the Slovenian communications market are dominated by four convergent operators. Telekom Slovenije, A1 Slovenija (Telekom Austria Group), Telemach (United Group) and T-2 compete amongst each other with a range of package services.

Market shares of leading operators in key segments, in %

Source: AKOS, fourth quarter of 2023.

GRI 2-6, SDG 8.10

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

7.7.2 Sales of the Telekom Slovenije Group

TELEKOM SLOVENIJE GROUP CONNECTIONS AND SERVICES BY MARKET

The Telekom Slovenije Group had 1% more broadband connections at the end of 2023 than it did at the end of the previous year. The total number of connections was up by 2% in Slovenia and down by 3% in Kosovo.

The total number of mobile telephony users was up by 4%. The number of mobile telephony users in Slovenia was unchanged relative to 2022, but up by 7% in Kosovo.

Retail mobile users Number of connections as at 31 December 2023 31 December 2022 Index 23/22
Slovenia 953,441 949,779 100
Kosovo 955,130 892,665 107
Telekom Slovenije Group 1,908,571 1,842,444 104
Retail broadband connections Number of connections as at 31 December 2023 31 December 2022 Index 23/22
Slovenia 201,236 196,610 102
Kosovo 98,270 101,285

Telekom Slovenije Group

Fixed broadband access IP TV
Market share 28.0% 41.8% 35.0%
Annual change (p.p.) 0.5 p.p. 0.5 p.p. -0.6 p.p.
Connections 201,236 1,697,425 953,441
Annual change 2.4% 2.9% 0.4%

Mobile telephony

28.0% 72.0%
41.8% 58.2%
35.0% 65.0%

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Sales revenue of the Telekom Slovenije Group

Breakdown of sales revenue by company

Company I – XII 2023 I – XII 2022 Index 23/22
Telekom Slovenije 601,669 575,886 104
Other companies in Slovenia 97,498 94,899 103
IPKO – Kosovo 90,665 79,015 115
Other companies abroad 3,956 3,956 100
Exclusions and adjustments -98,875 -101,635
Telekom Slovenije Group 694,913 652,121 107

TELEKOM SLOVENIJE

Telekom Slovenije generated sales revenue of EUR 601.7 million in 2023, an increase of 4% relative to 2022. Revenues were higher relative to the previous year in the mobile and fixed segments, on the wholesale market and from additional services, while other revenues and revenues from merchandise were down.

The focus of our operations is on users, whom we provide the best user experience through advanced solutions and a portfolio adapted to their needs. We also adapt to the preferences and behaviour of users through the use of advanced algorithms and machine learning techniques, as this allows us to identify patterns, trends and links in data. This is also how we provide personalised recommendations, and increase user satisfaction and loyalty.

Mobile services

In 2023, we included one of the more contemporary Naj or SUPR packages free of charge for subscribers of older mobile packages. Because users require increasingly more data transfer quantities, we improved mobile packages by including practically unlimited data transfer in our network and more than 20 GB of data transfer in countries covered by the EU tariff.

In the prepaid segment, we prepared various promotional campaigns for MOBI and IZI users. In October, we increased quantities in existing Čvekaj Mobi and Mini Mobi packages at the same prices, and prepared the new Mobi Net package.

Fixed services

We updated NEO packages by including even faster internet access and a TV programme scheme with rich content. We simplified the portfolio of fixed packages by including the highest possible internet speed with respect to technology. We also successfully replaced older Netgem set-top boxes with modern NEO Smartboxes.

Information and cyber security

Our Safe Web service protects users against online fraud, computer viruses, transfers of harmful files and programs, and the attempted theft or abuse of personal data, without the installation of software on users’ devices. In 2023, the aforementioned service halted more than ten million cyber threats (attempts to access dangerous domains) and protected over 40% of devices using the Secure Web service that would have been exposed to cyber risk without protection.

VALÚ Smart Wallet

VALÚ is a smart wallet or payment and identification system that was used by more than 140,000 users in 2023. That translates to a 16% increase relative to 2022. Users executed more than 2.7 million transactions.

We increased the number of points of sale where the VALÚ Smart Wallet can be used to make payments by 15%, with such payments now possible at more than 4,000 points of sale. We expanded the network of points of sale to petroleum products, pharmacy and sanitation, libraries, vignette purchases and delivery services, as well as the sale of footwear and fashion.

Online Store

We migrated the Online Store to the SAP Commerce Cloud, and carried out a visual and technical redesign. In accordance with the valid ZVPot and ZEKom, we made it possible for users to view the lowest price of the last 30 days and to see the offer document before a purchase is finalised. The portfolio is continuously updated and now comprises around 5,300 products spanning more than 130 categories, with more than 3,400 of those products available in the Loyalty Programme with the option of instalment payments. In the scope of the Certified Shop, a symbol of secure online purchasing according to consumers, we received an excellent trust score (9.6 out of 10) and achieved a high transactional NPS.

eCare


eCare provides the elderly, disabled and chronically ill more independent and safer living in their home environment. It ensures a 24-hour-a-day link to an assistance centre and medical staff, as well as the organisation of assistance when users need it.

Together with consortium partner, the Slovene Federation of Pensioners’ Associations (ZDUS), we were chosen via public tender in 2023 to implement the Remote eCare project sponsored by the Ministry of Solidarity-Based Future, which represents the continuation of the Home eCare project, sponsored by the Ministry of Health, which was completed in September 2023 and co-financed by the European Social Fund (ESF). The service will be available free-of-charge to 5,500 eligible parties until 30 June 2025, after which time it will be financed under the Long-Term Care Act.

The Remote eCare project will run from 1 October 2023 to 30 June 2025, while EUR 3.9 million is available, primarily to cover eCare connections and subscriptions for use of the service. A total of EUR 359,690 was drawn down from the beginning of October until the end of 2023.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The results of the Home eCare project, which was completed in September, were seen in the high level of satisfaction of eCare users. Telekom Slovenije drew down a total of EUR 2.9 million in 2022 and 2023. The majority of that amount (EUR 2.6 million) was earmarked for the connections and subscriptions of the service’s users. The remainder of drawn funds were earmarked for the reimbursement of the costs of communication and information about possibilities for using the service and the execution of required studies.

eCare in the scope of the Safe and Connected at Home project is also provided by numerous Slovenian municipalities that subsidise eCare for their citizens. The number of municipalities that have joined the project was up in 2023, with around 30 participating municipalities subsidising eCare in the amount of EUR 58,643. eCare is also included in our regular portfolio.

We also make it possible for Slovenian hospitals and health centres to use telemedicine to treat patients remotely, i.e. in their own home, without hospitalisation or a visit to an outpatient clinic. More than 2,000 patients across Slovenia have been treated using telemedicine. We provided technological support in 2023 for the telemedicine treatment of patients with lung diseases, and developed and tested a prototype for the integration of telemedicine and eCare.

Points of sale and sales network

Telekom Slovenije’s sales network comprises a broad network of points of sale: 17 Telekom centres and 48 authorised agents with 82 points of sale, and 16 authorised agents who make sales exclusively in the field.

In 2023, we established the new direct sales channel, which includes an internal field team, sales call centre and a team of authorised field agents. We thus centralised sales activities in the field and increased the number of visits. We executed more than 1,500 outreach campaigns in the field and opened more than 47,000 contacts. The outbound call centre contacted more than 70,000 users, primarily to inform them about the replacement of their old communicators, which were discontinued at the end of November 2023.

SOLUTIONS FOR BUSINESS USERS

Solutions for business users represent an important element of our Digital strategic pillar, where we provide a comprehensive range of ICT solutions, while ensuring the planning, deployment, management and maintenance thereof.

We are the leader in the introduction and linking of the latest generations of mobile and fixed communications, systems integration, cloud services and multimedia content. Our most important partner statuses and certificates are as follows:

  • Microsoft CSP (Cloud Solution Provider) status and Direct Partner for the sale of Microsoft cloud services (Microsoft 365, Azure, AI, etc.). To that end, we provide solutions in our cloud via the Microsoft SPLA (Service Provider Licence Agreement) and Open License and Open Value agreements. We enjoy the Solutions Partner for Modern Work status.
  • Premier Partner Status in the area of systems integration (Premier Integrator) for Cisco technological solutions.
  • HP Amplify Synergy Partner Status.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

  • We registered as a Silver Solution Provider with HPE, meaning we have the status of Silver Hybrid Cloud specialist and Silver Aruba specialist.
  • Platinum Solution Provider status for Dell Technologies, which combines Dell, EMC, VMware and AirWatch, and a security portfolio that primarily comprises RSA and CarbonBlack.
  • IBM Silver Business partner with a signed ESA (Embedded Solutions Agreement), which facilitates the sale of QRadar and ESA Security licences in the area of security.
  • Advanced Partner for the sale of technical solutions from Fortinet with the acquisition of the Managed Security Services Partner (MSSP) status and Integrator status.
  • Veeam Gold Cloud & Service Provider and Gold Value-Added Reseller partner status for the provision of secure data storage services, the development of business continuity and disaster recovery services, and the resale or leasing of licensed software.

We are the leading provider of business multimedia communication services, which include the most advanced telephone and video communication. We provide business users the integration of business telephony with the Microsoft Teams environment or the Cisco Webex communicator. We continue to attract new business users in the area of cyber security. We perform security checks of information and industrial environments, and research cyber threats for specific organisations. We provide Cyber Security and Resilience Centre services to large international companies and the managers of the critical infrastructure, as well as essential services to small and medium-sized enterprises. An integral part of the Cyber Security and Resilience Centre is the Telekom Slovenije Computer Emergency Response Team (TSLO-CERT), which is an accredited member of the community of Trusted Introducer response centres.

IPKO organised the first cyber security conference in Kosovo. The conference was attended by 350 participants and participants discussed challenges and solutions in the area of cyber security. By organising such a professional meeting, IPKO on the one hand consolidated its role in further developing and strengthening digital resilience and raising awareness on cybersecurity assurance, while at the same time laying the foundations for future cooperation in the sector.

INTER-OPERATOR SEGMENT

Domestic wholesale services

Revenues continue to grow on the domestic wholesale market. The number of users of the fibre optic access network was up, while the number of users of the copper network was down. We also recorded growth in the mobile operator access segment for national roaming and in virtual mobile networks. The increased monetisation of application text messages had a major impact on revenue growth. We were also successful in the public tender issued by the ARNES in connection with fibre optic connections for the needs of educational institutions and institutes.

Telekom Slovenije’s network is used by all Slovenian operators who roam on our fixed broadband and mobile network. We also allow operators to (co)use the passive telecommunications infrastructure, which includes antenna towers, optical fibres, cable ducts and co-location premises.

International wholesale services

We were able to maintain stable revenues, despite challenges in international roaming and voice services due to regulation and the drop in voice traffic. We achieved growth by beginning to market international application text messages, and through the monetisation of the regional fibre network on the Sofia–Milan and Sofia–Vienna connections.

The regional fibre optic network remains a key factor in our success. That network is based on Telekom Slovenije’s backbone network and provides an alternative connection between the Balkans and other important hubs in Western Europe. We achieved an important milestone in 2023 with the successful launch of the most advanced service with a capacity of 400 GB based on DWDM technology, which links the Sofia Equinix and Dunaj Interxion data centres.

Regional fibre optic network of the Telekom Slovenije Group

AVTENTA

Avtenta is the leading partner for managing and implementing SAP solutions and paperless operations on the Slovenian market. The company specialises in:

  • the implementation of SAP ERP solutions;
  • the implementation of paperless operations;
  • the provision of expert support and assistance to more than 20,000 users of solutions (SLA);

and

• information support for business processes with standardised package solutions (SAPaaS and BCaaS) and integration with various systems.

Avtenta generated net sales revenue of EUR 11.1 million in 2023, an increase of 15% relative to 2022.

GVO

GVO provides comprehensive solutions in the design, construction, management and maintenance of telecommunication networks. To that end, it participates in the design, construction and maintenance of major infrastructure projects, and in public-private partnership projects in which it builds open broadband networks that are financed by the EU and Slovenia.

Sales revenue amounted to EUR 56.6 million in 2023, similar to the level recorded in 2022. Revenues generated on the market were up by 53% due to the implementation of major projects for the market and growth in sales revenue from the management of OBN. Revenues generated with Group companies were down relative to 2022, primarily due to a decline in network construction on behalf of Telekom Slovenije.

SOLINE

Soline manages the Sečovlje Salina Nature Park, where it ensures the preservation of natural and cultural heritage through the traditional production of salt. It also offers salt-based cosmetic and food products, and manages the Lepa Vida Thalasso Spa.

Soline generated net sales revenue of EUR 5.2 million in 2023, an increase of 36% relative to 2022. The company produced 1,039 tonnes of salt in 2023, a decrease of 57% relative to 2022. The majority of Soline’s sales are accounted for by traditional salt, Piran salt with a protected designation of origin and fleur de sel. The company also exports its products, primarily to Germany, Austria, Italy and Japan.

A total of 7,425 guests visited the Lepa Vida Thalasso Spa during the 2023 season, a decrease of 2% relative to the previous year. Sečovlje Salina Nature Park recorded 48,081 visitors, which is similar to the pre-pandemic period. The majority of people visited the Lera area, where traditional salt production is carried out. The Fontanigge area recorded 5,244 visitors. For more information, see section 8.2.2 Biodiversity.

TSINPO

TSinpo is a service and disabled workers company that produces and markets cardboard sleeves and packaging under its own brand. It also provides business support services to other companies. The company ensures a stimulative work environment for the long-term employment of disabled persons and other vulnerable groups.

The company generated net sales revenue of EUR 1.7 million in 2023, an increase of 14% relative to 2022.

TSMEDIA

TSmedia is the leading provider of digital media content and advanced advertising solutions, through the Siol.net online media, the Bizi business assistant, the only official telephone directory in Slovenia (itis.si), the najdi.si website and outdoor digital screens, and as Telekom Slovenije’s partner through targeted TV advertising on the NEO platform.

TSmedia expanded the network of digital screens that it manages in 2023.

TSmedia generated sales revenue of EUR 6.6 million in 2023, an increase of 7% relative to the previous year.

IPKO

IPKO in Kosovo provides users a comprehensive range of convergent mobile communication, fixed telephony, internet and cable TV services.

The company generated sales revenue of EUR 90.7 million in 2023, an increase of 9% relative to 2022. That increase was the result of intensive marketing activities, cross-selling campaigns and the upgrading of the sales function. Also having a positive impact on sales was an increase in the wholesale segment due to the successful implementation of the final phase of the ‘roam like at home’ regulation for countries in the Western Balkans.

IPKO remains the strongest brand amongst telecommunication companies in Kosovo.

7.7.3 Brands and market communications

The Telekom Slovenije Group had 252 registered brands as at 31 December 2023. The full list of registered brands is accessible at http://www2.uil-sipo.si/.

Key brands of Telekom Slovenije Group companies

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

COMMUNICATION WITH USERS, EVENTS AND PROMOTIONS

We repositioned the Telekom Slovenije brand in 2023. The essence of the brand is ‘Trigger a wave of changes for the better with Telekom Slovenije’. The positional slogan ‘Always for the Better’ derives from the brand essence, and promises users continuous improvements, quality and the knowledge that they never have to be satisfied with less because they can always choose the best.

‘Always for the Better’ is also a communication platform for residential and business users, and served as the basis for more than 90 advertising campaigns and projects in 2023. To that end, we tailored the offer and messages to the highlighted content and selected target groups. We presented the platform with Sebastijan Cavazza, a famous Slovenian stage, film and TV actor, who became the recognised face of Telekom Slovenije. With him, we painted a portrait of someone who does not accept compromises in life because he only wants the best. In addition to TV advertisements, we also presented a synthetic Sebastijan Cavazza in a digital environment using artificial intelligence or ‘deepfake’ technology.

We organised more than 100 events and webinars for users, as well as more than 50 promotional days in Telekom centres. In the area of direct communications, we addressed users via more than 500 SMS and direct mail campaigns, and prepared more than 100 different print materials.

Regular monthly campaigns were organised throughout the year to promote the Loyalty Programme, Smart Phone and NEO Games. At the beginning of the school year, in cooperation with Mladinska knjiga, we launched the Učim se (I Learn) mobile application, which is intended exclusively for Telekom Slovenije’s users.

We also communicated with business users about the portfolio in the scope of the ‘Always for the Better’ platform, with the recognised face of Telekom Slovenije, Sebastijan Cavazza.

We responded to the business segment’s lack of knowledge about security risks with a cyber security campaign, in the scope of which we presented the story of a business man who suffered a cyber attack. We addressed the professional public using educational content via various communication channels. We continued to organise our own webinars and published articles in the scope of various media projects, such as the Slovenian Gazelle, Delo newspaper’s Entrepreneurial Stars and Mobility.

We built recognition of the best provider of comprehensive ICT solutions through the Totally Digital competition, in which we awarded a selected entrepreneur with the digital transformation of their business using Telekom Slovenije’s services.

The Company also presented itself at all major professional conferences intended for different professional publics and our users.

Communication with users via the web and social networks

We prepared more than 350 emails in 2023 to inform users about new and special offers. We also placed a great deal of emphasis on communication regarding the safe use of services and concern for the greenest possible future. We were active on all social networks. The picture below illustrates active users on specific networks.

SATISFACTION OF TELEKOM SLOVENIJE’S USERS

The results of customer satisfaction measurements provide us feedback that serves as a guide in the development and upgrading of services tailored to the needs of users. We monitor the satisfaction of both residential and business users through regular surveys, while we regularly measure surveyed and

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Transactional NPS (recommendation)

NPS is one of the key indicators for monitoring satisfaction, and tells us whether or not users recommend Telekom Slovenije.

Residential users

The trend in the satisfaction of residential users turned positive in 2023. Overall satisfaction reached its high level in recent years 26.

Users were most satisfied with good packages (NEO, affordable offers, the Loyalty Programme, increased data transfer quantities, Online Shop purchases, etc.), responsiveness, mobile phones (good prices, simple purchase, etc.) and technical support (good resolution of problems, help with malfunctions, etc.).

Key building blocks to satisfaction with the Telekom Slovenije brand:

  • the quality of services,
  • network speed (fixed and mobile),
  • reliability of operator, and
  • switching speed, video store, applications, interface, remote control and back-viewing amongst TV users.

25GRI 2-29

26Valicon: Satisfaction of the users of telecommunication services, spring 2023 (31 March to 4 April 2023; sample size: 1,024)

Satisfaction index for residential users of Telekom Slovenije’s fixed and mobile services

Source: Valicon, Satisfaction of the users of telecommunication services; spring 2023.

NEO is a generator of positive experiences. It stands in a league of its own in terms of voice-controlled searching. NEO wins over users primarily as an interface with simplified voice control, which is fully integrated with the TV. It is simple to use and offers entertainment for the entire family (Valicon, Monitoring of product brands – NEO; December 2023, n = 1,026).

A total of 87% of NEO users are satisfied, while 28% of those users are completely satisfied. The proportion of users satisfied with the most commonly used user functions in TV services remains high (and is growing over time): 87% of users are satisfied with the voice-controlled search for content and 88% of users are satisfied with content in one place. NEO’s key advantage over other providers is the TV interface/communicator (menu appearance, where to view programmes, access to additional services, etc.) (Valicon, Satisfaction of the users of telecommunication services, spring 2023, n = 1,024).

NEO achieves the highest scores amongst users in 16 out of 25 elements:

Payment methods

Payment cards and cash remain the most frequently used forms of payment, while the share of e-wallet users was up by 8 percentage points (e-wallets are now used by 73% of Slovenes between the ages of 15 and 75 years).

In the category of mobile payment systems and mobile wallets, the VALÚ brand increased recognition (by 8 points) during the last year, while overall brand strength was unchanged. (Valicon, Monitoring of product brands – VALÚ; December 2023, n = 1,026).

Amongst users, the following applies to VALÚ:

  • it has a broad network of points of sale; and
  • it is locally oriented.

Business users

The overall satisfaction of business users was high and at the level measured the previous year. The proportion of fully satisfied users was down slightly but remains high. Telekom Slovenije remains the most frequently recalled provider of ICT solutions (growth by 11 points relative to the previous autumn), IT solutions and telecommunication services. It also maintains first place in terms of the overall selection of IT solutions, security solutions and telecommunication services.

Satisfaction index of Telekom Slovenije’s business users

Source: Valicon, Satisfaction amongst business users, November 2023.

Satisfaction with Telekom Slovenije’s points of sale

We measure satisfaction with our points of sale twice a year via Mystery Shopper research. To that end,

we measure the satisfaction of visitors to points of sale, and satisfaction with contact centres and responsiveness to messages sent via email to [email protected]. The email channels received best rating last year, while other channels have room for improvement. Through sales standards and the continuous education for Telekom Slovenije’s advisors, we are improving the excellence of the user experience in all channels.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Overall satisfaction rating for Telekom Slovenije’s points of sale, 2023

Net Promoter Score (NPS)

Globally, NPS is the most frequently used metric for monitoring the user experience, as it combines the indicator of a user’s willingness to recommend a company/product/service, user satisfaction, perception of user experience excellence and an expression of the user’s loyalty to a provider.

Telekom Slovenije takes measurements monthly for the most important touchpoints and twice a year for the users of fixed and mobile services. Telekom Slovenije ranks in the top third compared with the NPS of telecommunication operators on foreign markets.

Transactional NPS

Source: Telekom Slovenije, Transactional NPS, 2023.

NPS for user experience was above the target value at the majority of contact points during the first half of 2023. Somewhat lower results during the second half of the year were primarily the result of problems due to flooding and storms in northern and central Slovenia (our infrastructure was damaged, destroyed or flooded). Despite all challenges, our users still highlighted the quality and speed of the network and expressed satisfaction with the excellent and professional approach of advisors, who are always ready to advise and help.

CUSTOMER SATISFACTION AT OTHER GROUP COMPANIES

TSmedia measures customer satisfaction using the research of online products with the help of web analytics (e.g. MOSS, which measures visits to Slovenian websites, the number of views, the number of visitors and bounce rate) and using online questionnaires and forms to collect users’ opinion regarding all products.

Avtenta measures satisfaction every two years, but no measurement was carried out in 2023.

GVO measures satisfaction regularly using NPS at contact points during simple installation and indoor installations at the users of the users of Telekom Slovenije’s services. NPS was above target values throughout 2023.

TSinpo carries out unstructured interviews with users once a year. Qualitative assessments of satisfaction were at the level recorded in previous years.

IPKO regularly monitors the user experience with the help of market research, social networks and internal quantitative studies. Measurements of satisfaction and NPS are carried out for fixed and mobile services. NPS (in the scope of brand strength research) was significantly higher in 2023 than the scores of other operators on the mobile services market, while the score on the fixed services market was also excellent.

IPKO also measures customer satisfaction using periodic questionnaires administered by an internal team. Measurements are carried out with users at points of sale, and with those who were in contact with the company via the call centre and field staff. The overall satisfaction score in the mobile segment was 4.0 on a scale of 1 to 5 (in 2022: 3.6). The users of fixed services gave IPKO a score of 3.9 (in 2022: 3.5).

8 SUSTAINABLE OPERATIONS OF THE TELEKOM SLOVENIJE GROUP

Proud recipient of the Green Star certificate

We have been awarded the Green Star certificate with rating of four stars, which places us in the ‘Green Leader’ category. Green Leaders are high-tech companies with the principle of sustainability strongly embedded in their business strategy and business models. They actively contribute to climate neutrality through ambitious climate and other environmental goals. They measure and evaluate the situation in all three

8.1 Management of sustainability at the Telekom Slovenije Group

8.1.1 Policy and guidelines governing sustainable operations

The future development of the Telekom Slovenije Group will rely on highly qualified employees, the most advanced technologies, sustainable development and social responsibility. We aim to continue our long-term successful business operations through a balanced consideration of the economic, environmental, social and governance (ESG) aspects.

Guidelines for determining the priority areas of sustainability and operating within these areas are set out in the Telekom Slovenije Group’s Sustainable Business Policy. Specific areas of sustainable operations are defined in detail in sectoral rules, policies, codes and declarations.

Sustainable development and social responsibility are strategic decisions and commitments that we have made, and for which the Management Board, directors and all employees are responsible, in line with their competences and responsibilities. Sustainability is a process integrated into our business operations and business model. It enables us to manage the ESG impacts on our business in a responsible way. Through our core business – infrastructure, services and the latest technologies – we are supporting the development of Slovenia and the wider region into a digital and a people- and environment-friendly society.

The following roles and responsibilities for the effective governance of sustainable operations have been set out in the Sustainable Business Policy:

  • Management Board member responsible for sustainability: oversees the operations of the Sustainable Operations Group and heads the Sustainable Operations Committee.
  • Sustainable Operations Committee: oversees implementation of the Sustainable Business Policy, related activities and the achievement of the planned objectives, and is responsible for inserting sustainability strategies into the activities of Group companies. The committee is also responsible for taking decisions regarding the sustainability-related elements of annual reports and sustainability-related disclosures of the Group prior to publication. The committee comprises all members of the Management Board, some B.1 level directors of the parent company, the directors of subsidiaries and the head of sustainable operations.
  • Sustainable Operations Group: operates as a permanent working group, and comprises representatives of the areas of business of the parent company, representatives of subsidiaries and experts in certain areas. It is responsible for planning and coordinating execution of the action plan for achieving the sustainable business objectives.
  • Head of sustainable operations: heads the Sustainable Operations Group, is responsible for communication between that group, the Sustainable Operations Committee and the Management Board, and organises and coordinates the preparation of key sustainability-related documents and activities.

The key sustainability-related strategic objectives are set out as integral parts of the business strategy:

  • carbon neutrality (under Scope 1 and 2) by 2028;
  • option of broadband internet access for 99% of households in Slovenia (fibre optics, 4G, 5G) by 2026;
  • gender balance in leading positions.

To achieve these ambitions and targets, we are focusing most heavily on the following projects and activities:

8.1.2 Impacts of the Telekom Slovenije Group’s operations


Social, economic and natural environments can have a major impact on our operations and our ability to achieve our strategic goals. Our operations can also have an impact on our stakeholders. This ‘double materiality’ is acknowledged every year with an analysis of stakeholders and an assessment of the materiality of the impacts. We defined stakeholder groups through various activities in previous years and included them in Telekom Slovenije’s Corporate Governance Policy, which we explain in more detail in point 8.1.3 Inclusion and participation of stakeholders. Through analysis, we prioritise our sustainability aspects, while striving to identify and understand the relevance of such topics for our stakeholders.

In September 2023, at a strategic workshop attended by 44 management staff and experts responsible for key business functions, we again conducted a materiality process and determined the double materiality of our sustainability-related topics, in line with the requirements of the European Sustainability Reporting Standards (ESRS) adopted in 2023. At the workshop, which took place under the auspices of the president of the Management Board and the member of the Management Board for sustainable operations, we defined the set of sustainability-related topics and assessed them from the point of view of impact materiality for the Telekom Slovenije Group.

We took into consideration the topics set out in the ESRS, the already established international GRI sustainability reporting standards, the SASB sustainability accounting standards for the ICT sector, good reporting practice in the ICT sector in Europe, and past (main) topics of the Telekom Slovenije Group. We assessed the financial impact using internally determined quantitative thresholds in relation to:

  • the likelihood of a topic/phenomenon occurring;
  • the financial effect; and
  • the duration of the effect.

In the course of the process we identified the 18 most important sustainability-related topics and two specific topics with a financial impact on Soline, which operates outside the Group’s core business. We verified the impact of the topics on people, society and the environment by means of a survey in which 518 stakeholders took part. The list of topics and their double materiality are presented in the table below. The persons responsible for preparing the content of the annual report were also briefed on the results of the process and assessment of material topics at a workshop attended by 66 employees from Slovenian Group companies.

Materiality of the impacts of the Telekom Slovenije Group

Area of impacts Sustainability-related topic Impacts on the operations of the Telekom Slovenije Group (risks and opportunities)* Impact on society, the environment and people* Our objectives and efforts Contribution to the achievement of SDG
Environmental impacts (E) Climate change

Adaptation and Mitigation

  • Carbon neutrality under Scope 1 and 2 by 2028.
  • We will increase the production of electricity with the help of our own solar power plants.
  • Optimisation of the property portfolio and the energy renovation of properties of long-term interest.
  • Optimisation and decarbonisation of the vehicle fleet.
  • Development of integrated smart city and community solutions for the effective monitoring of environmental indicators and management of energy sources.

Energy

Circular Economy and Waste Management

  • To increase the proportion of electronic invoices issued by 15 percentage points.

Annual Report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Social Impacts (S)

Cyber Security and Data Security

The Cyber Security and Resilience Centre is in charge of the cyber security of our systems, networks, services and users. It also provides cyber security services to other organisations, companies and events.

Diversity, Inclusion of Employees and Equal Opportunities

We strive for diversity, equality, tolerance and mutual respect in all areas. The gender balance at Telekom.

Slovenije management

level is in line with the gender balance throughout the company as a whole.

Support for sport, culture, science and humanitarian causes

• We earmark up to 0.3% of revenues a year for sponsorships and donations.

Top-quality network and services

• By building new and updating the existing networks, and introducing the latest technologies, we provide users with premium and reliable services and connections.

Access to the information society

• We will cover 99% of the Slovenian population with 5G technology by 2026.

• We will continue to connect an increasing number of Slovenian households to the fibre optic network owned by Telekom Slovenije until 2026.

• It is our goal to provide 10% of the over-65s in Slovenia with eCare and telemedicine services by 2030.

• We provide universal services in accordance with the Telecommunications Act.

• We implement measures for end-users from vulnerable groups.

Healthy and safe working environment

• We manage the field of occupational health and safety in accordance

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Talent recruitment and employee development

We provide employees with excellent working conditions and fair pay for their work, and encourage and support professional growth and continuing education.

Freedom of expression and privacy

We devote considerable attention to protecting privacy, personal data and trade secrets. We provide employees and contractual partners with education and training in this area on an annual basis.

Child and forced labour

We do not allow forced labour or child labour to play any part in our activities or those of our suppliers. The Code of Ethics, the Code of Ethical Standards for Suppliers, and the Rules on Respect for Human Rights all prohibit such practices.

Online security

Through a broad spectrum of security mechanisms, and awareness on the part of stakeholders, we ensure that children are protected in the digital environment, and prevent discrimination.

Governance impacts (G)

Responsible supply chain

  • We expect suppliers to behave responsibly towards their employees, respect human rights and regulations, and enforce good environmental and energy management practices.
  • We will update the questionnaire for monitoring the ESG practices of our strategic suppliers in 2024.

Corporate culture

  • The Code of Ethics commits us to acting fairly and transparently when doing business, to avoiding conflicts of interest, to preventing acts of corruption, to preventing money laundering, and to reporting dishonest conduct. We provide employees with education and training on this topic on an annual basis.

Corruption and bribery

Protection of whistleblowers

Political cooperation

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

96

Topics specific to the Soline (subsidiary)

Area of impacts

Sustainability-related topic


Impact on operations (threats and opportunities)*

Impact on society, the environment and people*

Objective

Contribution to the achievement of SDG

Environmental impacts (E)

Biodiversity

• We preserve natural and cultural heritage and biodiversity in accordance with the Plan on the Management of the Sečovlje Salina Nature Park.

Water and marine resources

*The values represent the level of the impact as established by the materiality analysis:

  • very minor impact
  • minor impact
  • medium impact
  • major impact
  • very major impact

Environmental impacts (E)

Social impacts (S)

Governance impacts (G)

Specific topics for Soline

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.1.3 Inclusion and participation of stakeholders

The key stakeholders of the Telekom Slovenije Group were defined in the Governance Policy of Telekom Slovenije, d.d. and include employees, shareholders and potential investors, users of our services, regulatory and state authorities, financial analysts and other financial publics, suppliers and other business partners, the media, and the local and wider communities. Through various approaches adapted to specific stakeholder groups, we create inclusive and long-term relationships with those groups and thus strengthen trust and cooperation.

Based on direct and indirect relations (research, data analyses, statistics, etc.), we identify mutual impacts and the interests of stakeholders.

Communication with stakeholders is open, balanced, proactive and reactive. We focus on the provision of accurate, relevant and clear messages.

Overview of Telekom Slovenije’s stakeholders and the inclusion thereof

Stakeholders What is most important to them? How they are included and frequency of contact Activities
Shareholders, analysts and

other financial circles

  • Effective corporate governance;
  • long-term value of an investment;
  • operations that facilitate the payment of stable dividends;
  • relevant, current and timely information about operations, plans, the development strategy, business activities and changes in the value of TLSG shares.
  • Investor relations section of the Company’s website;
  • General Meeting of Shareholders (at least once a year);
  • participation at investment conferences (occasional);
  • accessibility via [email protected] and [email protected];
  • timely and clear publications of relevant business and internal information in the Ljubljana Stock Exchange’s SEOnet system;
  • publication of quarterly reports about operations;
  • drafting of the electronic TLSG newsletter to coincide with the publication of quarterly reports about operations and the annual report;
  • publication of the annual report.

We communicate regularly, proactively and comprehensively with existing and potential shareholders regarding the operations of the Telekom Slovenije Group.

We organised a General Meeting of Shareholders.

Users

  • Prompt fault clearance;
  • security of personal data;
  • high-quality network and the development of services that meet their needs and expectations;
  • the provision of security;
  • best quality-to-price ratio;
  • simple and prompt communication with the Group.

  • Personal contacts (regular): Telekom centres, 24/7 contact centre, communication via [email protected] and [email protected] and social networks;

  • regular communication regarding the portfolio, services and innovations via broad-reaching media and communication via other channels (invoices, direct mailing, catalogues, social networks, promotions, events, etc.);
  • possibility of selecting a return call option to avoid extended waits for responses to calls to the contact centre;
  • once a year through migration analyses and twice a year through research according to the mystery shopper.

We present users new services, the portfolio and other content relevant to them via numerous (physical and digital) channels.

We cover more than 97% of the population with the LTE/4G network and more than 60% of the population with the 5G network. We included an additional 77 small.

cells for the needs of internal coverage.

  • In 2023, we received 410,083 calls and 164,594 emails from users, and made 12,354 video identification calls. We are accessible by users via the online chat feature, the X platform and Facebook: we recorded 14,232 such contacts in 2023.
  • The digital adviser Maks recorded 39,275 contacts in 2023, an increase of 2% relative to 2022.
  • We achieved a high transactional NPS (visit by a technician in cooperation with technical support).

Stakeholders

What is most important to them?

How they are included and frequency of contact

Activities

  • through annual user satisfaction research;
  • regular contact through page view statistics; and
  • daily measurement of Net Promoter Score (NPS) at touchpoints.

Employees

  • Healthy and safe working environment;
  • professional and effective management;
  • acquisition of additional knowledge and competences;
  • inclusion in decision-making;
  • the possibility of education, and career and personal development;
  • respect for human rights;
  • ethical operations;
  • connected and a positive organisational culture; and

  • information regarding the Company’s operations and strategic plans, and on current developments at the Company and in its activities.

Activities

  • Regular briefing of employees on events at the Company and within the Group via established channels (intranet, electronic screens, email, newsletters, the system of meetings, special events, etc.);
  • promotion of innovation in the scope of the Brihta programme;
  • cooperation with the Works Council and trade unions (regular dialogue);
  • the inclusion of employees via focus workshops in the creation of HR tools and systems;
  • activities relating to the protection of health in the scope of the Modro jabolko (Wise Apple) portal and the Živijo, stres! (Hello, Stress!) activities, and inclusion via the TSsport sports club;
  • measurement of organisational vitality and culture (every other year) and appraisal-development interviews with employees (twice a year).

A total of 100% of Group employees were included in education and training in 2023.

Telekom Slovenije awarded 10 company scholarships during the 2023/2024 academic year, while the Company has 23 active scholarship holders.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Stakeholders

What is most important to them?

How they are included and frequency of contact

Activities

  • Persons with a level VII education account for the highest proportion of employees at the Telekom Slovenije Group level (37.1%).
  • The Works Council met at nine regular sessions and four correspondence sessions in 2023.
  • We hosted a study visit from the Slovenian Association of Works Councils. We gave presentations on our operating methods and on the various ways in which we seek to look after our employees and involve them in different activities, from co-creation of the organisational climate to the contribution and realisation of ideas.

Suppliers and other business partners

  • Clear supplier selection criteria and fulfilment of business agreements;
  • responsiveness and relationship;
  • long-term cooperation;
  • respect for human rights, and the safety and health of employees in the supply chain;
  • responsible energy and waste management in the supply chain;
  • clear communication and feedback regarding satisfaction with services rendered;
  • compliance with the Rules on the Procurement of Goods and Services at Telekom Slovenije, and other internal acts;
  • Code of Conduct for the Suppliers of the Telekom Slovenije Group;
  • establishment of long-term relationships;
  • cooperation in the fulfilment of contractual obligations;
  • common marketing approach;
  • common development of services;
  • questionnaires for the purpose of risk assessment;
  • meetings and presentations;
  • annual satisfaction surveys;
  • cooperation in the scope of tenders and procurement procedures.
  • The transparent and equal treatment of potential suppliers is ensured through a standardised procurement procedure.
  • We pay considerable attention to resolving the challenges brought about by high inflation and the energy crisis.
  • Based on an assessment of each supplier, we define a development strategy, possibilities for additional cooperation, or measures to mitigate and/or eliminate risks.
  • Liabilities are settled by agreed payment deadlines.
  • Telekom Slovenije cooperates with 2,706 suppliers from 39 countries. A total of 97% of suppliers are from the European Union.
  • Total turnover between Telekom Slovenije and its Slovenian subsidiaries and their business partners amounted to more than EUR 579 million in 2023, including VAT. That amount also includes sponsorships and donations.

Regulatory and government bodies

  • Compliance with regulations and the decisions of bodies;
  • Provision of high-quality access to telecommunication services;
  • Limitation of environmental impacts and a focus on sustainable development.
  • Professional and prompt response to regulators’ decisions;
  • Participation in the drafting of legislation, with expert comments (as required);
  • Regular contact following inspections in connection with imposed obligations by AKOS on regulated relevant markets.
  • We consistently adhere to applicable laws, regulatory measures, regulations and best practices in all phases of the business process and operations.
  • We respond by drafting comments and observations on the analyses, implementing regulations and strategic documents published by the regulator.

Local and wider community

  • Wide access to services and responsible siting of the infrastructure (fixed and mobile network);
  • Social responsibility;
  • ICT solutions to overcome healthcare issues;
  • Guaranteed functioning of the network in emergency situations.
  • Support for sporting, cultural, education and humanitarian organisations and projects (regular activities);
  • Selection of projects with an emphasis on social responsibility;
  • Assessment of environmental impacts as an integral aspect of all development activities; and
  • Regular contact with local communities when upgrading and expanding the network.
  • Sponsorships and donations were intended for organisations and projects at the national and regional levels. The Telekom Slovenije Group earmarked EUR 2.4 million for those purposes in 2023.
  • We conducted 112 measurements of electromagnetic radiation (EMR) in 2023 as a result of the expansion of the 4G and 5G network (2022: 141). A total of 74 measurements were carried out for 5G technology. Those measurements were performed by an authorised institution. The impact of EMR at base stations upgraded with 4G and 5G technology has increased slightly, but remains environmentally acceptable and within the limits established by Slovenian law, which in some respects is even stricter than European law.

Media

  • Business ethics and compliance;
  • Media and ICT literacy;
  • Social responsibility;
  • Regular and up-to-date information on the operations of the Telekom Slovenije Group, the development strategy, and the

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.1.4 About the annual report

The annual report is prepared and coordinated by the Controlling and Corporate Communications organisational units. Data and information are captured with the help of structured questionnaires, the content of which is prepared by experts for specific areas from Telekom Slovenije Group companies. The financial report is compiled by the Finance and Accounting organisational unit.

Information regarding operations and indicators of sustainable operations in the annual report relates to the calendar year from 1 January to 31 December 2023. Reporting on sustainable content relates to the Telekom Slovenije Group, which comprises the parent company Telekom Slovenije, and the subsidiaries GVO, TSmedia, Soline, Avtenta, TSinpo and IPKO. Information on sustainability does not cover the operations of those subsidiaries abroad that do not have employees (and that therefore have no major sustainability-related impacts). These companies are SIOL Zagreb, SiOL Sarajevo, SIOL Podgorica, SIOL Skopje, SIOL Beograd, SIOL Prishtina and GVO Telekommunikation Germany. Financial reporting relates to the parent company and its subsidiaries, as explained in Note 5 in the Financial Report. Where standard reporting guidelines are not yet in place for the entire Group, we explain in each specific case whether the content applies only to the parent company or a specific Group company.

There were no significant changes to data from previous years or to reporting limitations, nor was there a change in the data disclosure methodology. Any minor changes and the reasons for them are explained in the notes.

8.1.5 Statement regarding the non-financial operations of the Telekom Slovenije Group for 2023

Reporting on the operations of the Telekom Slovenije Group and Telekom Slovenije is carried out in line with the requirements of the International Financial Reporting Standards (IFRS) and national legislation (Companies Act – ZGD-1).

Information on sustainability, and therefore on our impacts and opportunities in the Environment, Social, Governance (ESG) and economic areas, are presented in a comprehensive manner in the annual report in accordance with the international Global Reporting Initiative (GRI) standards. This year, for the first time (albeit in a limited scope), we will report in accordance with the requirements of Directive (EU) 2022/2464 as regards corporate sustainability reporting (CSRD) and the European Sustainability Reporting Standards (C(2023)5303), which enter into force in 2024. We have been reporting in accordance with the GRI guidelines since 2009, while this report is compiled in accordance with the GRI’s newest standards (Universal Standards, 2021). We also take into account the previous generations of GRI recommendations for the ICT and IT sectors and the media. We also disclose in the annual report contributions to the sustainable development goals of the United Nations and compliance with certain indicators of the SASB (Sustainability Accounting Standards Board) standard for the ICT sector.

We report on sustainability mainly in the 8 Sustainable operations of the Telekom Slovenije Group section, as envisaged by the CSRD, although some information is included in other sections. The content of this information can be seen from the reference links to the GRI indicators and the overview GRI table. The inclusion of information on non-financial operations and the diversity of management and supervisory bodies is in line with the requirements of the Companies Act (ZGD-1L). When monitoring operations, we also take the Alternative Performance Measures (APM) into consideration, in accordance with the ESMA Guidelines.

We voluntarily submitted our reporting on sustainability in accordance with GRI standards to external

8.2 Environmental aspects

The Telekom Slovenije Group operates mainly in the telecoms sector, where energy consumption has the biggest impact on the natural environment. We therefore pay greatest attention when controlling environmental impacts to energy efficiency and cleaner energy sources. As the manager of the Sečovlje Salina Nature Park, Soline has a major impact on coastal wetlands and biodiversity. Its activities and impacts are therefore reported in more detail in section 8.2.2 Biodiversity at Soline.

We control and manage the environmental impacts of our business processes through the established environmental management system certified to the ISO 14001 standard. We manage the field of energy through the efficient energy management system (EEMS), which has been certified to the requirements of the ISO 50001 standard. We have adopted an environmental statement and statement of the energy efficiency of Telekom Slovenije, d.d. We monitor progress in these areas by means of measurable indicators.

We invest carefully in efficient energy use measures and programmes and various initiatives to reduce carbon footprint, such as our own solar power plants and the purchase of electricity from low-carbon sources. We are incorporating the very latest, more energy-efficient active equipment into our network, and introducing the principles of the circular economy and sustainable mobility.

Our contributions to the green transition of the economy and of society as a whole include ICT services and solutions such as smart networks, smart buildings, smart logistics and industrial processes that can play an important role in considerably reducing global greenhouse gas emissions, thereby mitigating and preventing the effects of climate change.

We raise awareness about the importance of this area amongst employees through training, while we also encourage users to manage energy responsibly.

We involve ourselves in professional initiatives aimed at developing and communicating science-based positions on the impacts of the industry. We ensure sustainable operations and encourage the cooperation of all stakeholders. We monitor initiatives and respond to them promptly.

Key policies:

  • carbon neutrality (under Scope 1 and 2) by 2028;
  • regular monitoring of the use of resources, in particular energy consumption and associated costs;
  • the compliance of strategic and energy-related objectives with operations and development;
  • monitoring and compliance with the requirements of Slovenian and European law; and
  • systematically preventing and reducing impacts on the social and natural environments.

8.2.1 Impacts on the natural ecosystem

At the Telekom Slovenije Group, electricity consumption is responsible for the bulk of the carbon footprint under Scope 1 and 2. Under the strategic business plan, we will systematically reduce the impacts, with the aim of eliminating the impacts of Scope 1 and 2 by 2028.

ENERGY REPORT

Electricity is responsible for the biggest single share of our carbon footprint, followed by heating and the vehicle fleet. In accordance with the requirements and measures of the efficient energy use system in place (ISO 50001), in the last ten years we have managed to reduce our overall energy consumption by getting rid of older, energy-inefficient technologies (e.g. 3G) and updating technologies. We have been successfully reducing our overall consumption of energy for more than ten years. For the purpose of certifying the system, we meet conditions for the performance of energy audits by our own experts. This alone enables us to save at least EUR 40,000 a year. We are the leading company in Slovenia when it comes to internal energy audits, with more than 210 completed. We performed internal energy audits again in 2023 for all buildings for which the validity of the previous audit expired or where major interventions were planned.

In the new strategic period, the next steps will mainly be oriented towards securing cleaner, low-carbon electricity sources and constructing our own solar power plants. We will also focus on optimising the property portfolio and carrying out the energy renovation of properties of long-term interest. The strategy for the vehicle fleet and its potential electrification are part of the plan to reduce the carbon footprint. It includes the provision

Energy costs and consumption at Telekom Slovenije Group and Telekom Slovenije

Telekom Slovenije Group Telekom Slovenije
2023 2022 Index 23/22 2023 2022 Index 23/22
Electricity consumption (in GWh) 87.1 90.0 97 68.6 71.7 96
Electricity costs (in EUR thousand) 22,828 14,028 163 20,727 12,327 168
Fuel consumption for vehicle fleet (in litres) 1,390,733 1,403,024 99 733,151 782,396 94
Cost of fuel for vehicle fleet (in EUR thousand) 1,935 1,975 98 983 1,117 88
Cost of fuel for heating (in EUR thousand) 935 834 112 900 802 112
Production of own electricity from solar power plants (in MWh) 496 263 189 371 239 155

Source: SAP; energy management system.

Between 2022 and 2023, we reduced consumption of electricity, our most important energy source, by 3% within the Group as a whole and by 4% at Telekom Slovenije. Total costs were up by 20% at the

Group level and by 68% at Telekom Slovenije due to higher electricity prices. Other users, i.e. the lessees of our real estate, account for a fifth of electricity consumption. We built an additional solar electricity power plant in Slovenia so that the electricity generated from our own solar plants accounted for around half of one per cent of total electricity consumption in 2023 (approx. 371 kilowatt hours). A total of around 120,000 kilowatt hours of electricity was generated by the solar power plants in operation at IPKO in Kosovo.

At Telekom Slovenije in 2023, co-financing under the public call for the co-financing of the construction of new small installations for the generation of electricity using solar power (code: JR SE OVE 2021), which constitutes de minimis aid, was EUR 36,000.

Telekom Slovenije’s GemaLogic energy management system facilitates effective control over energy consumption, and includes 2,450 metering points, 85 locations with heating devices and more than 12 thousand data entities. We continuously upgrade and supplement the system through the development of the network.

Achievement of energy objectives

Reducing overall consumption of electricity is our overriding energy objective. The energy management system is integrated into regular work processes. To that end, we have also set other environmental objectives (e.g. to improve the energy efficiency of the vehicle fleet, reduce noise and emissions into the atmosphere by modernising technological devices, etc.).

We met strategic and annual objectives relating to efficient energy consumption again in 2023. We reduced electricity consumption in the fixed segment of the network by optimising equipment and premises at functional locations. Despite effort to reduce consumption in connection with existing services, energy costs were higher in 2023 on account of significantly higher energy prices. Consumption will increase until 2026 on account of the extension of the 5G network. We intend to increase the number of own solar power plants considerably, as well as the quantity of energy produced by that source. We have also reduced consumption in the mobile sector on account of shutting down older technologies (e.g. use of 3G discontinued). In per-unit terms, 4G and 5G use less energy; however, they require more units (base stations) for the same coverage, which means electricity consumption will increase in the next two years.

Energy intensity at Telekom Slovenije (in MWh/EUR million)

Energy intensity is defined as the quotient between kWh consumed and net sales revenue.

We replaced old air conditioning units in several buildings with technologically more advanced and more energy-efficient units, and upgraded direct and alternating current systems in buildings in the fixed and mobile network with the aim of ensuring a continuous and back-up power supply.

In Kosovo, IPKO have taken a number of steps to reduce electricity consumption, including the installation of more energy-efficient air-conditioning equipment, the energy renovation of five branch offices with the replacement of conventional bulbs with LED bulbs, and the construction of additional solar power plants. At the end of 2023, IPKO had 175 kWp of solar collectors installed throughout the country.

Assessment of carbon footprint

In 2023 we stepped up our activities connected with the production of a decarbonisation strategy for the 2024–2030 period. For year-on-year comparisons and the tracking and achievement of the objectives, 2021 has been determined as the baseline year. The Telekom Slovenije Group’s Strategic Business Plan for 2024–2028, which was adopted at the end of 2023, sets the ambitious target of carbon neutrality under Scope 1 and 2 by 2028. In that period, we will focus heavily on securing cleaner electricity and building our own solar power plants. The positive impact of these measures on reducing the carbon footprint will become evident over the next few years.

We already increased the share of cleaner energy from low carbon sources in 2023, and made investments in our own solar power plants. Independently of this, we continued activities to further

31 GRI 302-1, SASB: TC-TL-130a.1

32 GRI 302-4

33 GRI 302-3

34 GRI 3-3, 305-1, 305-2, 305-3

2021 2022 2023
100

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

increase our energy efficiency, mainly by upgrading the network and actively managing our property and vehicle fleet. These activities will continue in 2024. We raised employees’ awareness of the importance of caring for the environment, saving and using energy efficiently, and behaving sustainably.

The carbon footprint was calculated in accordance with the methodology set out in the international Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. We captured in the calculation the emission scopes, categories or activities presented below:

  • Scope 1: Direct emissions from the consumption of fuels (e.g. heating and company vehicles) and fugitive emissions from electricity and air conditioning systems (HVAC).
  • Scope 2: Indirect emissions from consumed electricity and heat.

The most significant source of greenhouse gas emissions (GHG) is electricity consumption, which accounts for 83% of Scope 1 and 2 emissions.

Illustration of Telekom Slovenije’s carbon footprint by individual scope category

Emission category GHG emissions in tonnes of CO2eq Index 2023 2022 23/22
Scope 1 (direct emissions) 2,443 2,618 93
– S1-1: Stationary emissions (heating and generators) 282 359 79
– S1-2: Mobile emissions (work vehicles) 1,865 1,996 93
– S1-4: Fugitive emissions from HVAC and refrigeration systems (cooling technology) 296 263 113
Total Scope 2 (indirect emissions) 21,764 24,124 90
– S2-1: Indirect emissions from electricity consumption (location-based method) 619 3,209 20
– S2-2: Indirect emissions from electricity consumption (market-based method) 19,489 18,860 103
– S2-3: Indirect emissions from heat consumption (location-based method) 1,105

Indirect emissions from heat consumption (market-based method)

Scope 2021 2022 Index
Total Scope 1 and 2 24,207 26,742 91
Carbon footprint (Scope 1 and 2) in CO2eq per employee 11.62 12.72 91
Carbon footprint (Scope 1 and 2) in CO2eq per sales revenue 0.04 0.05 80

Under the GHG Protocol methodology, we reassessed Telekom Slovenije’s carbon footprint for 2021 and 2022 by using the energy supplier emission factors, which were published subsequent to those years and had not been collected at the time the 2022 annual report was published. The market-based method takes into account the last known emission factors obtained from energy suppliers over a two-year period. As the market-based method is used for 98% of electricity consumed, the impact of emission factors is crucial. By taking the new emission factors into account, Telekom Slovenije’s actual carbon footprint (Scope 1 and 2) actually fell by half relative to the baseline year of 2021.

Given the emission control factors set (carbon footprint (Scope 1+2) in t CO2eq per employee and t CO2eq per sale revenue), we can confirm a positive trend in the reduction of both indicators in comparison with the baseline year of 2021.

We have up to now included the following in non-mandatory reporting under Scope 3 (other indirect emissions): the consumption of drinking water, office paper, printed materials and other packaging, losses in internal electricity consumption, forwarded waste, business travel, overnight stays, employee commuting, the leasing of electric vehicles, work from home and assets leased to others (heating, electricity and drinking water in leased premises, and the consumption of electricity by CPE equipment at users).

Segments included in Scope 3 categories

Emission category Activity 2023 2022 Index
S3-1: Purchased goods and services Consumption of drinking water, office paper, printed materials, and other

packaging and paper

S3-3: Energy consumption not included in Scope 1 and 2 Own electricity consumption 1,016 1,077 94
S3-5: Waste management Waste forwarded to collection centres, waste water 124 143 87
S3-6: Business travel Business travel (car and air transport) 45 26 173
S3-7: Employee commuting Employee commuting (cars) 1,751 1,662 105
S3-8: Assets under lease Electric vehicles under lease and work from home 174 250 70
S3-13: Leased assets Heating, electricity and drinking water in leased premises, and the consumption of electricity by CPE equipment at users 21,036 20,627 102
Total Scope 3 (other indirect emissions) 24,328 24,010 101

In the market-based method, we used the latest available emission factors set at the level of electricity supplier with regard to the structure of sources, as calculated by the electricity supplier. The most recent known and published supplier emission factors are for 2022, and were used in the calculation for 2023. Published emission factors for identified suppliers are used as market emission factors, while the location-based emission factor published in Annex III to the Rules on the Methods for Determining Energy Savings (Official Gazette of the Republic of Slovenia, No. 57/21) is used for remaining electricity consumption. The same approach is applied to energy for heating.

The total value according to the market- and location-based methods is included in the total value of Scope 1 and 2 emissions, the carbon footprint indicator per employee and the carbon footprint indicator per sales revenue. Electricity consumption at co-locations is not taken into account as emissions of the organisation, as it includes the

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

In 2023 we expanded the organisational boundaries of the monitoring of carbon footprint at the other companies in the Telekom Slovenije Group. An assessment of carbon footprint was made for Scope 1 and 2 for the main sources of emissions. The location-based method was used for electricity consumed.

Telekom Slovenije Group’s carbon footprint under Scope 1 and 2

GHG emissions in tonnes of CO2eq

Index Emission category 2023 2022 23/22
Scope 1 (direct emissions) 4,549 4,561 100
– S1-1: Stationary emissions (heating) 594 619 96
– S1-2: Mobile emissions (work vehicles) 3,574 3,646 98
– S1-4: Fugitive emissions from HVAC and refrigeration systems (cooling technology) 381 295 129
Total Scope 2 (indirect emissions) 44,712 47,188 95
– S2-1: Indirect emissions from electricity consumption (location-based method) 23,415 26,114 90
– S2-2: Indirect emissions from electricity consumption (market-based method) 19,641 19,019 103
– S2-3: Indirect emissions from heat consumption (location-based method) 1,105 537 206
– S2-4: Indirect emissions from heat consumption (market-based method) 551 1,518 36
Total Scope 1 and 2 49,261 51,749 95

Carbon footprint (Scope 1 and 2) in CO2eq per employee: 15.14

15.86

Carbon footprint (Scope 1 and 2) in CO2eq per sales revenue

0.07 0.08 88

Vehicle fleet

We are also pursuing a sustainable development strategy in the management of the vehicle fleet by including more electric vehicles in the fleet and providing the necessary support infrastructure. We have installed charging points at all of our larger locations. We encourage employees to make use of the electric vehicle sharing services provided by external suppliers.

The Telekom Slovenije Group had a total of 1,010 vehicles in 2023, including 24 electric vehicles (one of which is a train with two wagons for transporting 50 passengers around the Sečovlje Salina Nature Park) and ten hybrid vehicles. Telekom Slovenije had a total of 599 vehicles, including eight electric and ten hybrid. The Group reduced fuel consumption by 1.5% relative to 2022, while Telekom Slovenije reduced consumption by 6.3%. The table below illustrates the number of vehicles with internal combustion engines (diesel and petrol) and total fuel consumption.

GRI 302-1

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Number of vehicles with internal combustion engines and fuel consumption within the Telekom Slovenije Group and at Telekom Slovenije, in litres

Telekom Slovenije Group Telekom Slovenije 2023 2022 Index 2023 / 2022 2023 2022 Index 2023 / 2022
Number of vehicles as at 31 December 986 1,013 97 591 620 95
Fuel consumption in litres (diesel) 1,058,550 1,078,621 98 488,164 526,606 93
Fuel consumption in litres (petrol) 332,183 332,915 100 244,987 255,790 96

Real estate management

In 2023 we adopted a strategy at the Telekom Slovenije Group for the management of our own and leased property. The strategy is designed to increase the value of the property portfolio and its efficiency.

in terms of cost and space, create a pleasant and productive working environment, and reduce the carbon footprint.

Water management

Sanitary water does not represent an important environmental impact at Telekom Slovenije and other Group companies, as they are not major consumers of water and do not need water to perform their core activities. Telekom Slovenije used a total of 14,729 m3 of sanitary water at its key locations in 2023.

Electromagnetic radiation (EMR)

When the mobile network (4G and 5G) is expanded or upgraded, we commission EMR measurements from certified institutions in Slovenia. A total of 112 EMR measurements were performed for Telekom Slovenije in 2023; this number included 74 measurements for the 5G network. While radiation increased slightly at the base stations that we have upgraded, the results showed that the measured values in areas accessible to people were, even in the worst case, more than four times lower than the strict limit values applied in Slovenia. They are also ten times lower than the values set out in the ICNIRP’s guidelines and the EU’s recommendations. Average exposure was significantly lower and amounted to just a few percent of the thresholds for level I radiation protection areas in accordance with the Decree on Electromagnetic Radiation in the Natural and Living Environment.

All reports on EMR measurements are submitted to the Slovenian Environment Agency, where data regarding environmental impacts are stored and accessible by the general public. In 2023 we recorded three requests from the environmental and spatial planning inspectorate to provide documentation on EMR for the LJ – Brdo, LJ – Trnovo and LJ – Zadobrova ELES base stations. All documentation was delivered by the prescribed deadlines, with no comments forthcoming from the inspectorate. We also held discussions with/gave presentations on EMR to local communities on six occasions.

In cooperation with Forum EMS, people can read more about radiation and other environmental impacts on the https://forum-ems.si/ website. In the scope of the e-card EMS project, Forum EMS developed a mobile application that allows the general public to access data regarding harmful impacts on the environment due to high-frequency EMR and the effect of exposure due to the use of mobile phones: https://inis.si/karta/. IPKO also performs EMR measurements when new base stations are installed. These measurements were not required in 2023.

Circular economy and waste management

We are aware of the importance of environmental impact, which is why we handle all products and materials that enter our business processes in a responsible manner. We are introducing circular economy principles to an ever-greater extent with the aim of closing the 360° sustainability loop. We therefore try to process used equipment into a reusable product before it becomes waste. For several years now, TSinpo has carefully checked and cleaned up CPE equipment (modems, routers, TV interfaces) returned by our users, and readied them for reuse. We thus extend the useful life of equipment, increase cost-effectiveness and reduce the volume of electronic waste. Telekom Slovenije has a certified environmental management system (ISO 14001), which is an important tool for ensuring a responsible approach to the environment. When we carry out excavation work for the construction of the cable network, the excavated soil is mainly used for backfilling the cable route. Any surplus earth that remains is classed as construction waste.

All types of waste produced by our companies in Slovenia are collected in areas specifically set aside for the purpose (eco-islands), then sent for onward processing to authorised and certified partners. These partners ensure that, in compliance with the relevant legislation, the equipment is broken down into its raw materials as far as possible (the circular economy principle), while those parts that cannot be reused are destroyed in such a way as to have the least possible impact on the environment. As Kosovo does not yet have a regulated system of separate waste collection, all the waste produced is collected by authorised local utility companies.

Telekom Slovenije forwarded 3,097 tonnes of waste in 2023, a decrease of 20% relative to the previous year (due to significantly less construction waste, which accounts for 85% of all waste at the Company level). The majority of forwarded waste is recycled or reused. Earth excavated during the construction of the network is used as material to fill trenches. All waste electrical and electronic equipment is dismantled, which yields reusable plastic (18%) and metal (78%). Only around 3% of this waste is incinerated. Remaining waste is also forwarded for material recovery (around 87%), while only 13% is forwarded for energy recovery.

Waste for energy recovery is only forwarded to licenced collectors that hold the relevant environmental

licences and that comply with the highest environmental standards in accordance with European legislation.

Users can also dispose of waste packaging from purchased products, used mobile phones, tablets, computers, etc. at Telekom centres.

Quantities of separately collected waste

Type of waste (in tonnes)* Telekom Slovenije Group Telekom Slovenije
2023 2022 Index 23/22 2023 2022 Index 23/22
Waste electrical and electronic equipment, and waste batteries and metals 227 278 82 227 278 82
Waste packaging 187 98 191 139 96 145
Mixed municipal waste 707 744 95 94 141 67
Construction waste 2,637 3,341 79 2,637 3,335 79
TOTAL 4,103 6,710 61 3,097 3,850 80
  • Certain Group companies collect data in m3; we used a conversion factor of 1 m3 = 177 kg to convert figures into tonnes of waste.

Paperless operations

Activities to ensure that operations are as paperless as possible are among our key areas of focus. We use a qualified digital certificate for the signing of subscriber-related documents, with users signing documents using a digital tablet. Our field technicians sign documents electronically in their work. A large proportion of agreements and other documents are sent to users in electronic form after they are signed.

also digitalises incoming documents, so that more than 75% of those documents are already digitalised. A total of 57.4% of invoices were received in electronic form in 2023, an increase relative to 2022.

Users who have given us their consent only receive invoices for our services in electronic form. We also encourage users to receive electronic invoices for the purpose of electronic banking. Telekom Slovenije consumed 13 tonnes of office paper in 2023, which was the same quantity as in 2022. In addition to office materials, we also used paper for invoice printing purposes, the printing of catalogues and other printed material, and for cardboard packaging and paper bags. We therefore used a total of 128.8 tonnes of paper, which was a fall of 26% on the 2022 figure. We collected waste paper and used it to make planners for employees, and for business events and education/training. TSmedia also uses e-invoices, as well as electronic forms for procurement and the reservation of company vehicles, while orders are sent to suppliers electronically. The telephone directory, which is accessible on DVD and on the itis.si website, is also issued electronically. We increased the percentage of invoices issued in electronic form by four percentage points in one year.

Climate change adaptation and mitigation

We are seeing damage to network infrastructure from the extreme weather events associated with climate change. These risks are prevented in investments in new networks through underground construction. In August 2023 a large part of Slovenia was gripped by catastrophic floods that flooded, damaged or cut our cable infrastructure (backbone and access sections). We provided fixed-network subscribers with a 100% discount on their monthly subscription, or wrote off their contractual obligations. We also made donations to post-flood clean-up operations, more details of which can be found in section 8.3.1 Support to local communities. Climate change is an opportunity for revenue, mainly from the development and use of ICT solutions for climate change observation or mitigation. Our portfolio of services includes smart infrastructure (remote meter reading, smart car parks, energy management of buildings and smart cities). For more information, see section 7.6 Development of the network, technologies and services.

8.2.2 Biodiversity at the Sečovlje saltpans

Sečovlje Salina Nature Park (SSNP) and the traditional harvesting of salt from salt fields are a special part of the cultural heritage of Mediterranean Slovenia, and help to preserve the biodiversity of the area. The Soline company has managed the SSNP, which is a national protected area, since 2003, when it signed a concession contract with the state. In 2023 an agreement was signed with the Ministry of Natural Resources and Spatial Planning on the management of the SSNP for the next 10-year period, i.e. until 2033. Key administrative objectives were set out in the Sečovlje Salina Nature Park management plan for the period 2011 to 2021, which was adopted by the Slovenian government. The management plan for 2023–2033 was still undergoing interdepartmental coordination and approval at the end of the year.

The most important objective of managing the SSNP is the preservation of the wetland characteristics of the saltpan ecosystem, its biodiversity and the economic and cultural values of the region. Soline submits an annual plan and a report on the management of the park to the Ministry of Natural Resources and Spatial Planning for approval. Every activity that exceeds the normal impacts on the environment is approved in advance by the department responsible for the protection of nature and cultural heritage.

Activities Required by the Management Plan

  • to maintain the saltpan ecosystem;
  • to provide a public nature conservation service;
  • to preserve traditional salt production processes and centuries-old technological processes; and
  • to continue salt production, which is an integral part of the historical development of the region.

The SSNP covers 700 hectares. The land and other real estate are owned by the Slovenian government. Of the once numerous saltpans in the Gulf of Trieste, only the Sečovlje and Strunjan saltpans have been preserved. These locations are thus of exceptional importance in terms of ethnological, technical, historical, settlement and landscape heritage. The immovable cultural heritage of the Sečovlje saltpans.

includes salt fields, channels and embankments with stone walls, steps and sluice gates, salt workers’ houses and the surrounding area, paths, bridges, pumps, etc. The Saltworks Museum in Fontanigge presents how salt was produced in medieval times.

In the scope of the climate fund, we continued the renovation of 3,300 meters of embankments in the Lera salt production area in 2023, and installed new sluice gates for controlling seawater in the Fontanigge area. We have invested around EUR 355,000 in measures to manage the impacts of climate change on the ecosystems of the Sečovlje and Strunjan saltpans and other wetlands. We are therefore helping to realise the EU’s climate change mitigation and adaptation objectives. We also completed the introduction of traffic-calming measures in the Lera and Fontanigge areas, and laid out the entrance to the first Fontanigge protected area.

We completed the renovation of four salt workers’ houses in the Fontanigge area, which were damaged by floods in 2019 and 2020. Our goal is to become the first net-zero protected area in Slovenia. With the implementation of the CARS-OUT! project, we discontinued access to the park by motor vehicles in 2017 and ensured environmentally acceptable visits to the park using electric vehicles. In 2023 we continued to replace diesel vehicles with electric, and procured an additional electric vehicle for taking employees, renters of berths, the elderly and disabled persons to the SSNP.

The saltpan ecosystem is specific to the coastal wetlands. Salt production does not produce any environmentally harmful by-products, as the entire process relies on 700-year-old processes. The aforementioned concession agreement requires us to continue producing salt using traditional processes, as the latter are crucial for maintaining the cultural landscape and biodiversity. The use of the civil works and traffic infrastructure is kept to a minimum.

Research confirms that invasive exotic species have not been introduced to the saltpans due to the production process. The presence and number of such species are not yet so high as to have significant consequences for ecosystems or communities. The number of species in the Sečovlje Salina Nature Park has not fallen over the last ten years; on the contrary, we have recorded continuous growth in populations. Additional measures aimed at the state of the hydrological regime have led to an increase in the number of natural habitats for which halophilus plants are characteristic. No major changes in ecological processes were seen in 2023.

There are no endangered animal or plant species from the IUCN’s global list of endangered species present in the SSNP.

Around 20 bird species are included in the annexes to the Birds Directive, while two species of fish, four amphibious species and one reptilian species are included in the annexes to the EU’s Habitat Directive. At least 45 plants are included on the national list of endangered plant species.

The Sečovlje Saltpans are included in the European Natura 2000 network. The region is recognised as one of two that are of national importance to the migration of birds according to the Bird Directive, while the saltpans are defined as a wetland of international importance according to the Ramsar Convention.

The saltpans are best known for birds, as they are a large body of water that birds use for food, overnight shelter or wintering during their migration. Certain species nest in the saltpans.

We were visited by greater flamingoes (Phoenicopterus roseus) in 2023, on two occasions in larger numbers. The largest flock, 210 birds in total, arrived on 20 November.

The inclusion of the local community in the raising of awareness and the preservation of cultural heritage is crucial. The local community is included in the management of the park through its participation in the Sečovlje Salina Nature Park Committee. This cooperation also takes place through the organisation of joint on-site events and presentations. The SSNP recorded 48,081 visitors in 2023, with 42,837 visiting the Lera area. The Fontanigge area recorded 5,244 visitors.

The sensitive natural environment in which the park is situated requires the continuous improvement of environmental and energy efficiency. The consumption of electricity has been reduced in recent years through changes in the regime for managing cooling and heating devices in visitor buildings. Work vehicles are being gradually replaced by electric vehicles. Soline was not fined for failure to comply with

Data regarding electricity and fuel consumption in the table below are already included in data for the Group as a whole. They are disclosed here separately in order to comprehensively present environmental impacts in the SSNP. We reduced our fuel and electricity consumption relative to the previous year. The consumption of natural gas, which we use for the additional heating of pool water, was up due to unfavourable conditions for the operations of the Lepa Vida Thalasso Spa.

Sea water from the production of salt is returned to the sea uncontaminated. We segregate the salt pan area into crystallisation basins, salt water tanks and evaporation basins for salt production. We collect water at high tide and thicken it for 21 days, while salt is produced daily. The seawater capture cycle is repeated weekly during the salt production season. Brine is gradually released back into the sea following salt production.

Only used sanitary water that is discharged into the public sewerage network is treated as waste water. We used 2,100 litres of sea water in 2023 for the functioning of the Lepa Vida Thalasso Spa, in particular for the pool and salt-water showers, in which the use of soap and shampoo is forbidden. The sea water that is used for showering and the rinsing of salt-pan mud from the body passes through two collectors to separate mud from the water, which is discharged back into the sea. The sea water used in the swimming pool flows to a collection tank during filtering, where it is dechlorinated and passes to a drainage system for its return to the sea.

Waste is consistently separated and disposed of by the competent municipal department.

Use of natural resources at Soline

2023 2022 Index 23/22
Consumption of natural gas (in m3) 3,669 2,992 123
Consumption of electricity (in MWh) 396 418 95
Consumption of fuel (in litres) 29,849 31,494 95
Consumption of sanitary water (in m3) 2,805 2,279 123
Consumption of sea water (in m3) 169,000 173,300 98
- salt production 166,900 171,100 98
- Thalasso Spa Lepa Vida 2,100

47 GRI 2-27

48 GRI 3-3, 303-1, 303-2

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.3 Social aspects

8.3.1 Support to local communities

The Telekom Slovenije Group takes its responsibilities towards vulnerable groups and the local communities in which it operates very seriously. We provide assistance to humanitarian organisations in the form of expertise and financial and other resources, and support sporting, cultural and educational activities. We adopted a new sponsorship and donations strategy in 2023 – one that, among other things, highlights the connections between applicants and our values, integrity and drive for sustainability. We have set up a structured and targeted sponsorship and donations portfolio with defined key initiatives, and introduced a standard electronic form for collecting and processing applicants’ details in a more comprehensive manner. Applications are processed by an internal committee in accordance with the Rules on the Treatment and Approval of Sponsorships and Donations.

Donation activities

Last year was marked by the assistance we provided to those most affected by the floods, to whom we gave EUR 600,000: EUR 350,000 in the form of services and EUR 250,000 in the form of financial donations.

We donated EUR 100,000 to 20 volunteer firefighting brigades with whom teams from Telekom Slovenije and GVO worked most closely in affected areas in extremely difficult conditions. A donation of EUR 100,000 was given to Radio 1’s ‘Preprosto blizu’ foundation, which ensured that the funds went to those who most needed them, and EUR 50,000 to the Moste–Polje chapter of the Slovenian Friends of Youth Association for the ‘Veriga dobrih ljudi’ (Chain of Good People) and ‘Botrstvo’ (Sponsorship) projects, under which Telekom Slovenije sponsors 20 children from socially disadvantaged backgrounds.

The floods also damaged the homes of 39 Telekom Slovenije Group employees. All of them received solidarity assistance, with employees donating almost EUR 20,000 more via the Heart Foundation, which is a Telekom Slovenije humanitarian organisation.

Cancer awareness-raising projects

To mark international Childhood Cancer Awareness Month, we placed golden bows at the entrance to Telekom Slovenije office buildings, with people being invited to wear them in support of these young heroes. In collaboration with the ‘Junaki 3. nadstropja’ (Heroes of the Third Floor) association, we prepared articles for in-house education and training.

To mark Breast Cancer Awareness Month in October, we partnered with Samsung for the 16th consecutive year and gave EUR 10,000 to the Slovenian chapter of the Europa Donna association. In November, which is men’s cancer awareness month, we donated EUR 5,000 to the Slovenian Oncology Association for Men (OnkoMan), together with the company Xiaomi. To Facebook users and employees, we stressed the importance of prevention and of not delaying a visit to the doctor.

Sponsorship activities

We carried out several sponsorship activities to strengthen awareness of our support for widening access to and involvement in sport for broader groups. Along with our sponsorship of the Tour of Slovenia, we organised the NEO Tour event for recreational cyclists. This enabled them to use the Strava app to compare their results with those of the top cyclists appearing in the Tour. One of the Tour of Slovenia stages attracted 1,589 recreational cyclists. We organised a competition that gave 20 families who are part of the Loyalty Programme the exclusive chance to watch the climbing world cup event in Koper in September.

Major sponsorships and donations in 2023

The Telekom Slovenije Group earmarked a total of EUR 2.4 million or 0.3% of its sales revenues for sponsorships and donations in 2023.

Humanitarian projects

Our activities in 2023 included support to the following organisations:

  • the Slovenian Red Cross for the continued renovation, arrangement of living quarters and landscaping at the Debeli Rtič Youth Spa and Resort;
  • the Friends of Youth Association for the TOM telephone intended for children and adolescents in distress;
  • the Association of Counsellors, to help those in distress via the Samarijan telephone line;
  • numerous voluntary firefighting associations, to help them purchase new equipment to replace

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Humanitarian Activities

We supported the following initiatives:

  • the equipment destroyed or damaged during the clean-up operations that followed the floods that affected many parts of the country;
  • the Radio 1 ‘Preprosto blizu’ foundation, for help for families and individuals most affected by the floods;
  • the Moste–Polje chapter of the Slovenian Friends of Youth Association, for the ‘Chain of Good People’ and ‘Sponsorship’ projects;
  • the Slovenian Federation of Pensioners’ Associations (ZDUS), for the co-financing of the ‘Starejši za starejše’ (Older People for Older People’) social security project;
  • the Fushë Kosova Family Protection Centre in Kosovo, with the donation of a modern ultrasound device.

We also provided help to individuals who required it to fund treatment, purchase a wheelchair or an adapted vehicle, etc.

Education and Science

We support the following educational-scientific projects, conferences and professional meetings:

  • the Reading Badge project;
  • the Varno na kolesu (Safe Cycling) project;
  • the Happy School project;
  • the Corporate Security Days conference;
  • the multimedia educational programme at the Faculty of Electrical Engineering at the University of Ljubljana;
  • the School of Economics and Business at the University of Ljubljana;
  • the Eco-Quiz project for primary schools;
  • the Post and Telecommunications Museum, which Telekom Slovenije co-founded;
  • the technology festival organised by the Association for Information and Communication Technology in Kosovo.

Culture

In the field of culture, we support a range of different types of events:

  • Ljubljana Festival;
  • the Ljubljana International Film Festival (LIFFe);
  • Ljubljana Puppet Theatre;
  • the Ptuj Carnival;
  • the Anibar animation festival in Peja, Kosovo.

Sport

Telekom Slovenije is one of the biggest supporters of Slovenian athletes and Slovenian sport. We supported various associations, clubs and events in 2023:

  • sports associations: The Ski Association of Slovenia, the Slovenian Olympic Committee, the Slovenian Football Association, the Ice Hockey Federation of Slovenia, the Slovenian Volleyball Association, the Slovenian Athletics Association, the Slovenian Kayaking Association, the Slovenian Handball Association, the Alpine Association of Slovenia, the Slovenian Cycling Federation, the Slovenian Sailing Federation, the Shooting Union of Slovenia, the Slovenian Gymnastics Association and the Rowing Association of Slovenia;
  • sports clubs: The Maribor football club, the Cedevita Olimpija basketball club, the Krka-Telekom Novo Mesto and Domžale basketball clubs, the Celje Pivovarna Laško handball club, the Mura Football School and others;
  • sports events: the Ski Flying World Championship in Planica, the women’s World Cup ski jumping competition in Ljubno, the Franja Marathon, the Tour of Slovenia cycling race, the Red Bull Goni Pony event, the sports climbing world cup in Koper, the Poli marathon, the 41st Three Hearts Marathon, an international swim meet in Radovljica, the Triglav Run and many others.

IPKO sponsors the Trepca basketball club from Mitrovica and Prishtina football club.

Users

In addition to providing an excellent user experience, we are also committed to maintaining a responsible and transparent relationship with the users of our services. In this we are guided by our values, as expressed by the words ‘Inspiring’, ‘Caring’, ‘Safe’, ‘Simple’ and ‘Disruptive’. We are constantly adjusting to the needs and wishes of specific user segments so that we are able to offer technologically advanced.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Ethical market communication

The Telekom Slovenije Group complies with high standards of marketing ethics in marketing and advertising processes. Telekom Slovenije pursues those standards as a signatory of the code of conduct for providers of electronic communication services for the protection of users, the code of mobile operators and internet providers aimed at user protection and the ETNO Corporate Responsibility Charter.

To that end, we comply with the Media Act and the Slovenian Advertising Code (SOC), and follow the recommendations of AKOS in the area of customer care. We are signatories to the Commitment to Introduce Sustainable Standards in the Advertising Industry, as we are keenly aware of the responsibilities and roles we have in advertising.

In market communication, we self-regulate our advertising, meaning that we hold to the relevant principles and rules when creating advertising material. Compliance with the Slovenian Advertising Code is assessed by the Advertising Tribunal of the Slovenian Advertising Chamber.

Two complaints were placed before the tribunal in relation to Telekom Slovenije advertising in 2023, both by the competitor company A1 Slovenija. One of the complaints related to the message/slogan ‘Join us in a safe and the fastest network’. The Advertising Tribunal adjudged that the message did not comply with all the provisions of the Slovenian Advertising Code. We responded immediately to the judgment and brought the advertising in question into compliance with the provisions of the code. The tribunal therefore opted not to impose a penalty on Telekom Slovenije. The second complaint involved the message/slogan ‘Yes, unlimited. With the new NAJ packages’. In this case the Advertising Tribunal ruled that the complaint was without foundation.

We also received a request from the Market Inspectorate regarding the inspection proceedings conducted on account of a possible infringement of the Consumer Protection Act – specifically, whether Telekom Slovenije had engaged in an unfair commercial practice when advertising the ‘Balkan’ package as an additional option. The complaint had been made by a consumer, who stated that he had not been properly notified (or notified at all) of the restrictions of the package – specifically, that he had not been made aware that he was ‘connected to the wrong operator’ when roaming, which led him to incur additional charges for which he was billed. The inspectorate examined the advertising for the ‘Balkan’ package and established that it was clear from the advertisement and the sales offer that the quantity of service units and data transfer applied to certain selected operators abroad. Customers engage the ‘Balkan’ package via text message, and are themselves responsible for setting or choosing the right network. Since any automatic changes of network are outside the operator’s control, the inspectorate ruled that no irregularity had occurred.

TSmedia and IPKO also comply with general professional advertising codes. There were no breaches in the area of market communication at other Telekom Slovenije Group companies.

Communication with users via telephone, the web and social networks

In 2023 we responded to 410,083 calls, 164,594 emails and 12,354 calls via video identification. We are also available to users every day on social media and via chat (14,232 instances of contact in 2023), and made 100,980 outgoing calls to users.

In 2023 we upgraded our direct communication with users to capture key points in the customer lifecycle by comprehensively updating our automated communications. We therefore conducted 15% more automated campaigns and contacted 62% more users through such campaigns than the year before. We conducted 28% more SMS campaigns. These campaigns were targeted by means of personalised messages.

Provision of services to users

We provide services to the entire segment of residential users and to companies of all sizes. We ensure the rectification of service-related incidents, and the inclusion of new users and changes to configuration and user devices. We also implement technical solutions adapted to the needs of large business users and provide connectivity at major sports and social events. Our users recognise the quality of

provision, as they inform us via the NPS survey, where we have exceeded an index of 82.

We are particularly proud of how smoothly operations went at the Nordic Ski World Championships in Planica and the European Youth Summer Olympic Festival in Maribor.

Last year was marked by extraordinary and extreme weather events. Lightning strikes were the biggest factor in the increased need to respond to service incidents in 2023, with a 93% year-on-year increase in the number of instances between June and August.

Telekom Slovenije users also suffered damage on account of August’s floods and storms, which required us to replace terminal equipment and re-establish connections. In the Mengeš area, we replaced all terminal equipment in a matter of days as a result of the destruction of the functional location and the consequent change to the technical solution.

We continued with the development of applications for field technicians. The development trend is towards the use of artificial intelligence and associated tools.

The digital adviser Maks recorded 39,275 contacts with users, an increase of 2% relative to the previous year. Contacts on the My Telekom online portal and mobile app accounted for the bulk of contacts (84%), followed by contacts via text message (11%) and Facebook Messenger (5%). Transaction NPS at the DSM contact point was exceeded.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Transparency in the charging of services

We issued 5.3 million invoices for telecommunication services in 2023 (excluding non-standard invoices and credit notes). There were approximately 200,000 fewer invoices issued in comparison with 2022. This was partly the result of billing for several services on a joint invoice. Users contested 0.63% of all invoices issued, with the number of complaints increasing by 0.1 percentage points between 2022 and 2023.

We encourage our customers to use electronic invoicing. In 2023 we increased the number of invoices issued in one of the available electronic formats by four percentage points (to 39% of all invoices).

Broad access to the Group’s services

Telekom Slovenije provides the most advanced ICT services and content in both urban and rural areas, and thus helps bridge the digital divide in society. We cover 99.57% of the Slovenian population with the mobile telephony signal, while a large portion of territory is covered by broadband internet access and fixed telephony.

Fixed services are provided to users via the mobile network in areas where setting up a fixed connection is not possible. We are speeding up the construction of the latest fibre-optic network, and are already able to offer it to 459,000 Slovenian households.

Coverage of the population with individual radio network technologies in Slovenia:

2G/GSM 4G/LTE 5G
99.57% 97.52% 60.70%

Concern for the safe use of services and vulnerable user groups

Through our services, we contribute to the digitalisation of society, and ensure responsible and broad access to services. To that end, we provide specific vulnerable groups special solutions and a tailored offer.

52 GRI PA10

53 GRI PA1, PA2, SDG 9

54 GRI PA4, SDG 1

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Overview of portfolio for vulnerable groups and user security

User group Offer or project
Children * Parents can restrict their children’s access to websites using the ‘Varen splet’ (Safe Web) application on the My Telekom portal. The portal has pre-set content categories that prevent access to inappropriate content.
* Mobi and Moja številka – provides children with free calls from a mobile number to a selected number, and the option of sharing data allowances.
* Moja prva pogodba (My First Contract) is available at Telekom Slovenije points of sale, and enables children and parents/guardians to draft (and sign) a plan on how to use their mobile phone or other mobile device responsibly and in moderation.
* On the NEO platform, we carefully curate the cartoons and other content available in the Children’s Park. We therefore provide children with a ‘carefree area’, as they can only watch content appropriate to their age. Parents and guardians may also limit access to other content using a PIN code.
* NEO also provides parents and guardians with the option of limiting the playing of games to those appropriate to their child’s age. NEO games are labelled in accordance with the PEGI (Pan-European Game Information) system.
* In collaboration with the Mladinska knjiga publishing house, we have designed the ‘Učim se’ (I Learn) mobile app for children aged between 6 and 12. Through the interactive online puzzles, quizzes and games available on the app, children can develop logical thinking skills, strengthen their vocabulary, consolidate their mathematical knowledge and get to know the world.
* Users of IPKO’s fixed services can choose between three parental control options for limiting what children see online.
Retirees and older users - The eCare service for safer living in the home environment is available to the elderly and their family members.
- Through the Safe and Connected at Home project, we are working with Slovenian municipalities to facilitate access to eCare, with those municipalities subsidising the use of the aforementioned service by their citizens.
Disabled persons, and the deaf and hearing impaired * Priority is given to disabled persons in terms of connections to the public communications network and the elimination of faults.
* With a valid disability status certificate, disabled persons are entitled to a discount of EUR 2 on their monthly subscription fee for fixed packages.
* The portfolio includes the Gluhi A mobile package for the deaf and hearing impaired, which facilitates worry-free communication.
* We have facilitated subtitles in the scope of teletext services for the deaf and hearing-impaired users of the NEO platform.
Police and firefighters - Volunteer protection and rescue organisations were offered mobile service packages with no subscription fee. The members of fire fighter and police associations and trade unions and their immediate family members are entitled to a discount on the monthly subscription fee for mobile packages.
All users

• We ensure the protection of the home network and mobile devices of all users through the Varen splet (Safe Web) service.

• The free ‘Strela alarm’ (Lightning Alarm) service is available to subscribers to mobile and fixed Telekom Slovenije services. It warns users in advance of a potential lightning strike in the area in which their fixed connection is located.

• In the ‘Digitalno starševstvo’ (Digital Parenting) section of the website, we provide users with advice on how to use communication devices and services safely.

• The range of products includes simple mobile phones for older and technologically less-skilled users.

• We provide Slovenian hospitals and health centres telemedicine services, through which medical staff can monitor the health of patients remotely, without hospitalisation or visiting a clinic (a patient’s vital functions are monitored in the home and wirelessly transferred to a doctor at a clinic or hospital).

• The ‘Brezskrbni’ (Worry-Free) travel insurance product can be switched on automatically when the user arrives abroad and into the domain of a foreign operator. The user only pays according to the actual number of days abroad.

• We collect used electronic devices and mobile phones at points of sale. By bringing in their old mobile phones or tablets for exchange, users can reduce the prices of new devices. We also ensure the safe disposal of those old devices.

• We are encouraging our customers to move over to electronic invoicing.

• We offered our services to help businesses and individuals affected by the floods that hit Slovenia in August 2023. We provided businesses in the affected areas with free-of-charge use of server infrastructure in the cloud (virtual servers, data back-up), free connectivity, free use of network infrastructure (routers, switches, access points) and infrastructure equipment management services, and free technical support and assistance in managing or maintaining ICT infrastructure at the business’s location. To make communication easier, we provided unlimited mobile data transfer to all of our mobile subscribers in the affected areas and those who were providing assistance in the field.

Sustainable gifts for business partners

The gifts for business partners, customers and employees that we prepare at the end of the year traditionally relate to the business activities in which Telekom Slovenije is involved, with particular care and attention given to sustainability. We prepared a special collection of end-of-year gifts for 2023 which we named ‘Vedno na boljše’ (Always for the Better) and which arose as a close collaboration between Telekom Slovenije, Soline and TSinpo. The collection includes Soline products, which are the fruit of a partnership with local suppliers. The gift packaging was also sustainable. The cardboard sleeves manufactured at the TSinpo company are made from 100% recycled cardboard. The lids, which are made from LDPE, are also environment-friendly. We gave employees planners made from the waste paper we collected at Telekom Slovenije throughout the year. Together with the Želva sheltered workshop, we transformed cloth face masks that were no longer being used into cute and attractive coin purses.

8.3.3 Employees

The Telekom Slovenije Group aims to provide an inclusive, cooperative, safe and healthy working environment, one that is based on continuous education and the development of employees’ potentials and skills, on the motivation, rewarding and retention of employees, and on the acquisition of new diverse groups of individuals. Through an agile and systematic approach, we are succeeding in strengthening our reputation and brand as an employer, creating a culture of development, and providing opportunities for growth for individuals and the Group as a whole. In order to achieve the objectives in strategically important areas, we empower employees through comprehensive and developmentally oriented training programmes, and facilitate career development through internal mobility. As we operate in a dynamic, high-tech sector that is constantly evolving, we can only achieve long-term commercial success by investing in knowledge and development.

We devote a large number of our activities to promoting health and well-being at the workplace and to preventing burnout. We focus particularly heavily on sustainable management, diversity promotion, flexibility, hybrid forms of work and flexible working hours, all with the aim of making it easier for staff to strike a proper work-life balance. We also carry out a large number of activities aimed at promoting healthy lifestyles.

In accordance with our Code of Ethics, we take a zero-tolerance approach to any and all forms of bullying, harassment or discrimination on the basis of gender, race, skin colour, age, state of health, religious, political or other conviction, national and social origin, financial status, sexual orientation or other personal circumstances. Individual Group companies have appropriate mechanisms in place for identifying potential cases of discrimination, and for taking action in such cases. For more on the Telekom Slovenije Group’s Code of Ethics, see section 8.4.1 Compliance and integrity.

As in previous years, no Telekom Slovenije Group company received any complaints regarding discrimination in 2023.

Structure of employees

The Telekom Slovenije Group had a total of 3,253 employees at the end of 2023, 2,767 of them in Slovenia. The total number of employees was down by 0.6% relative to the year before. This was primarily because of the termination of employment for business reasons and retirements at Telekom Slovenije.

At 7.6%, employee turnover within the Telekom Slovenije Group was up by 0.2 percentage points relative to 2022.

Number of employees as at 31 December 2023

Telekom Slovenije Group Telekom Slovenije Other companies in Slovenia IPKO
Number of employees 3,253 2,083 684 486
Type of employment Permanent employment 2,937 2,051 606 280
Temporary employment

316

Gender

Men Women
Total 2,178 1,075
Working time Full-time 3,192 2,046 660 486
Part-time (due to disability, parenthood, etc.) 61 37 24 0

Types of employment contract

Employees covered by collective agreement Employees outside the collective agreement system
Total 3,191 62
Men 2,038 45
Women 675 9
Unknown 478 8

Educational structure

Level Count
Levels I to IV 273
Level V 933
Level VI 667
Level VII 1,208
Level VIII 172

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Structure of employees at the Telekom Slovenije Group level

A total of 98.1% of Telekom Slovenije Group employees have an employment contract based on a collective agreement. This was roughly the same proportion as 2022 (98%). The remaining 1.9% of employees have contracts outside the collective bargaining system. These are primarily employees in management positions.

Gender Distribution

Men accounted for 67% of all Telekom Slovenije Group employees in 2023, and women for 33%. Men are in the majority among employees in Slovenia, while the gender ratio in favour of men is slightly lower at IPKO (55.5%).

Structure of employees at Telekom Slovenije Group companies

Number of new hires and departures in 2023 by age group

Age group Telekom Slovenije Other companies in Slovenia IPKO
New hires
Departures

18–30

144 68 50 18 38 20 56 30

31–40

68 75 28 24 24 16 16 35

41–50

35 35 24 22 9 10 2 3

51–60

13 74 5 52 6 22 2 0

61–65

0 17 0 11 0 6 0 0

Total

260 269 107 127 77 74 76 68

Note: A portion of the new hires have been carried over into the next year.

Training and HR development

Only by acquiring new knowledge and strengthening employees’ skills can we develop suitable business.

models, the very latest services and new business opportunities. Our education and development policy helps us realise our strategic objectives, while systematically planned education and training, knowledge management and the transfer of knowledge between colleagues ensures the growth and development of the company and its employees, sustainable business operations and the best possible user experience. The training programme offers employees a choice of more than 300 training courses in various fields, and is upgraded every year with new, updated content. Our Knowledge Transfer Competence Centre also pays considerable attention to the internal transfer of knowledge.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

In 2023 we again received a TOP investor in education certificate for our responsible HR management and promotion of employee development, making us an above-average organisation in terms of investment in employee education and training. We pay particular attention to educating and training managers, key and high potential staff, our knowledge ambassadors, and internal coaches and trainers. Employee development and training plans are drawn up as part of the annual development interviews, which define the purpose and scope of the training. We assess the quality and benefits of training through the measurement of participant satisfaction using electronic questionnaires. Telekom Slovenije introduced a new Learning Activities module into the Effective Team HR information system in 2023 that provides employees and managers with continuous access to the management of education and training needs.

There is a great deal of interest amongst employees for professional content and soft skills.

Key figures regarding employee education and training

Telekom Slovenije Group 2023 2022 Index 23/22
Number of participants in education and training Number of education and training hours Proportion of employees involved in education and training*
Telekom Slovenije 3,382 85,430 100% 2,962 88,586 100%
Index 23/22 114 96 99 99

Number of education and training hours per employee

90.8% 110 100% 100% 100
26 27.2 96 32.1 32.2 100

*The proportion of employees involved in education and training also includes individuals who took part in education and training during the year but were no longer employed by the Telekom Slovenije Group as at 31 December 2023.

Four percent fewer hours of education and training were carried out at the Telekom Slovenije Group level in 2023, while the number of hours as a per-employee average remained at the same level as in the previous two years at Telekom Slovenije. The number of hours of education and training provided remotely has continued to fall since the end of the Covid-19 period, meaning that the number of in-person hours has risen.

Employees in technology and sales were most active, with 61% of them engaging in some form of education or training.

Number of education and training hours by employee category

Employment category Telekom Slovenije Group Telekom Slovenije 2023 2022 Index 23/22
Technology and sales 52,124 55,932 93 42,894 46,356 93
Administration 10,808 9,914 109 9,630 9,043 106
Team leaders 8,779 7,875 111 7,740 6,713 115
Middle management 5,952

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Structure of training by area

The bulk of the education and training undergone by Telekom Slovenije Group employees was in occupational health and safety and in the maintenance and protection of health, followed by changes to legislation and the development of business skills. We paid considerable attention to education and training in the areas of information security and personal data protection, and the professional development of managers.

Structure and proportion of education and training by area within the Telekom Slovenije Group

We published 192 online courses on the Znam! e-training portal, which was just over a fifth of all education and training content at Telekom Slovenije. The portal is accessible to all Telekom Slovenije, TSmedia, Avtenta and TSinpo employees, as well as to our authorised agents. We also published recordings of BrihtaKlepet video discussions on the portal in 2023; these are short presentations of our products, services, projects and innovations. This is among the most popular content on the portal.

In addition to the education and training programmes we carry out ourselves, we also encourage employees to continue their formal education, providing them with funding for studying while working and paid leave to prepare for exams and other study commitments. At the end of 2023, a total of 29 employees had contracts with the Telekom Slovenije Group to improve their educational qualifications (23 at Telekom Slovenije and six at GVO).

Developing employees’ knowledge and skills

Through the advanced S.M.A.R.T. training and development programme, Telekom Slovenije is building four key elements in contact with the users of its services: a uniform approach, the raising of values, the development of competences and team work. We take a consistent and systematic approach to improving the knowledge and skills of those employees who are in contact with users of our services (customer advisers, field technicians, sales staff, dispatch centre staff) and to strengthening their competences.

S.M.A.R.T. – an advanced development-training programme

Knowledge Transfer Competence Centre

The Knowledge Transfer Competence Centre has four pillars: mentoring, coaching, e-learning and in-house lecturers. We develop tailored education programmes within each pillar that foster the necessary.

skills development, interaction and sharing of experiences. We raise awareness of the importance of employees passing knowledge on to their colleagues via different pathways, such as the induction process, presentations at meetings, documentation (document repository), informal communication, teamwork and joint projects in which the sharing of ideas and experiences is encouraged, and the sharing of good practice.

Telekom Slovenije had more than 130 in-house lecturers at the end of 2023. Every year they are responsible for around half of all training workshops organised for staff. We are also intensively engaged in developing the mentoring system, which welcomed 70 new colleagues in 2023.

Intergenerational cooperation

Workplaces today contain people of different generations with different experiences, knowledge and responses to professional challenges. Their values, convictions and expectations must be aligned if they are to work together successfully. This is a major challenge. In encouraging the structured transfer of knowledge and intergenerational cooperation, we focus on mentoring and on work by in-house lecturers.

Our aim is to recruit the best secondary school and university students, primarily in strategically important areas, such as ICT, multimedia, cloud services, user interfaces, cyber security, etc. To this end, Telekom Slovenije provides secondary school and university students with practical training and education opportunities. We identify the best as candidates for employment.

We provided practical training and education opportunities to 74 secondary school and university students in 2023. For the fifth consecutive year, we awarded company scholarships (ten new scholarships for the 2023/2024 academic year); this gives a total of 23 active scholarship holders in 2023.

We organise team events to strengthen connections between colleagues. There were eight such events in 2023, and they brought together just under 160 colleagues from different organisational units and different generations via a series of activities. The events are coordinated by an in-house team of animators.

Key and high potential employees

Telekom Slovenije’s system of key and high potential employees includes individuals who contribute an above-average share to the achievement of the Company’s objectives, who have highly developed competences and who are keen to develop further. We have identified 9% of employees as key and high potential employees, in three groups:

  • key staff (creators) whose creativity contributes to improvements and growth;
  • key staff (experts) whose unique knowledge ensures that processes are stable; and
  • high potential staff (promising young talents) who are in the process of developing their careers.

This is a continuous process in which we develop employee potentials, prepare successors, ensure the transfer of critical knowledge, give those employees priority in the recruitment process for more demanding positions, and strive to retain them at the Company, all through carefully planned training.

Building the employer brand and acquiring new staff

Together with our employees we laid the foundations of the employer brand in 2019 with our employer commitment Co-creating the digital future of Slovenia. In 2023 we continued activities related to commitment, and asked our employees to tell us how they viewed Telekom Slovenije as an employer.

We also strengthen the employer brand through various events, by cooperating with schools, faculties and research institutions, providing company scholarships, engaging guest lecturers, and so on. In 2023, as part of a partnership signed with the careers centre at University of Ljubljana’s School of Economics and Business, we opened a teaching room bearing the Telekom Slovenije name. This type of branding helps us raise student’s awareness of Telekom Slovenije as a potential employer.

A large number of activities to build the employer brand also take place in the digital environment, mainly through LinkedIn. We organised the first TRIP (Telekom Education and Development Programme) in 2023. This was an event spanning several days, and brought together secondary school, post-secondary and higher education students interested in the field of cyber security. We will hold this event with different themes every year, with the aim of getting to know young people and outlining employment opportunities and other forms of collaboration available at Telekom Slovenije.

Management of older employees

We are actively engaged in measures to strengthen the competences of older employees, as well as

activities covering areas such as the protection of health, ergonomics, the work environment, working hours, the nature of work, and career and personal development. In 2023 we again focused on health and well-being, and organised the first experiential workshop on the challenges of retirement. The aim of the workshop was to create a safe, relaxed environment in which colleagues who were due to retire could get together, reawaken a sense of hope, and express their wishes and aspirations for the period to come.

Organisational culture and organisational vitality

Telekom Slovenije aims to create an organisational culture of integration, cooperation, trust and responsibility. Activities are carried out with an emphasis on mutual cooperation and on the promotion of innovativeness and creativity.

The Telekom Slovenije Group measures organisational vitality (ORVI), generally every two years. The measurements examine organisational climate, employee satisfaction and employee commitment. They were carried out by all subsidiaries in 2023 (by two of them for the first time), and will take place at Telekom Slovenije in 2024.

A total of 87.6% of GVO employees took part in the organisational vitality measurement study, which was a rise of 16.5% on the previous study. The ORVI index, which includes responsiveness, the work environment, systems, operational management, personal views and commitment, was 3.59 (down by 0.03 compared with 2022).

The response among employees at Avtenta was 88%, which was a fall of 5.8% on 2021. The ORVI index was 3.36, or 0.25 down on the 2021 figure.

A total of 84.2% of IPKO employees took part in the study, which was 3.1% more than in 2021. The ORVI index was 3.79, or 0.08% higher than the 2021 figure.

Measurements of organisational vitality were carried out at TSinpo and TSmedia for the first time in 2023. At TSinpo, 90.7% of employees took part and the ORVI index was 3.64, while at TSmedia, 86.4% of employees took part (ORVI index of 3.48).

Employee motivation and benefits

The Telekom Slovenije Group systematically carries out activities that aim to have a significant positive impact on employee motivation; this includes a precisely structured system of monetary and non-monetary bonuses that are allocated in accordance with the collective agreement and other bylaws. We also carry out a large number of activities aimed at securing a working environment that motivates and incentivises staff; they include flexible forms of work, the focusing of special attention on vulnerable groups of workers, and the organisation of events and social gatherings.

Individual remuneration depends on an assessment of the achievement of personal objectives (stimulation), and may be paid to employees twice a year. Sales staff with personal sales goals are given performance-related bonuses on a quarterly basis, while non-monetary forms of remuneration are largely related to our activities (VALÚ credit notes, gift certificates for Soline, etc.).

We also provide employees with benefits that include additional medical examinations, payments to the second pension pillar, preventive health treatment and flexible working hours.

The basis for collective bonuses is predefined, expected results. We pay a year-end bonus on the basis of operating results or if an employee exceeds the goals they have been set. All Group companies in Slovenia paid out a Christmas bonus in 2023.

Full-time and temporary employees enjoy the same benefits, except the payment of voluntary pension insurance premiums, to which new employees in Slovenia are entitled only after one year of employment. The premium for employees who have been employed by their respective company for at least one year is paid by Telekom Slovenije (95% of employees), GVO (91% of employees), TSmedia (96% of employees), Avtenta (81% of employees) and TSinpo (98% of employees).

We adhere to the principle of equal pay for equal work, or work of equal value, regardless of gender. A Telekom Slovenije Group employee’s base salary is equivalent to the value of the wage grade for a particular position for which an employment contract has been concluded, and is not dependent on gender, location, affiliation or activity.

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Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The lowest monthly salary paid to employees in companies in Slovenia is equal to the minimum wage (at the Soline company), but is higher than the national minimum wage in other companies. IPKO pays salaries that are 36.4% higher than the minimum wage in Kosovo. Sixty-three percent of IPKO’s senior management come from the local area.

Employee social engagement

A total of 126 Telekom Slovenije employees took part in blood donation campaigns in 2023, along with 18 from GVO, six from Soline, three from TSinpo, three from TSmedia and one from Avtenta. Some of our colleagues are also active members of civil protection and relief units.

Cooperation with research institutions

The Telekom Slovenije Group has a well-established system of collaboration and cooperation with universities, faculties and secondary schools. This is because we are acutely aware of the constant need for expertise in fields such as multimedia, cloud applications, user interfaces and cyber security, to complement classic telecommunications and ICT services. Telekom Slovenije provides partner support to the Multimedia study programme at the University of Ljubljana’s Faculty of Electrical Engineering and Faculty of Computer and Information Science. We actively collaborate with the Telecommunications Laboratory at the University of Ljubljana’s Faculty of Electrical Engineering, the Faculty of Computer and Information Science, the School Centre for Postal Services, Economics and Telecommunications, and the Faculty of Security Sciences. We provide guest lecturers and take part at themed events at these institutions. We regularly organise meetings for students in Telekom Slovenije’s premises, where we present work content, best practices and the technologies with which we work. We work with pupils and students through compulsory practical training programmes and scholarships, and supervise undergraduate theses. IPKO also has partnerships in place, and provides internships for students from a number of different faculties, including RIT Kosovo (formerly the American University in Kosovo), Dardania College and the University of Prizren, the University of Pristina (Technical Faculty), Riinvest College and UBT College.

Management by objectives and the development of competences

Telekom Slovenije conducts appraisal interviews twice a year with all employees covered by the collective agreement and with employees under individual contracts who are not first- and second-level directors. Most subsidiaries conduct appraisal and development interviews once a year. The overall assessment of work performance comprises an assessment of the achievement of objectives and an assessment of competences. We define an individual’s development activities using a model of competences based on our values. We systematically monitor the development of competences, and develop them in response to current and future opportunities and needs.

Employees with a personal sales plan have the achievement of their sales objectives monitored, and are provided with performance-related pay on a quarterly basis. Using the Predictive Index tool, we also evaluate employees’ development potential, which forms the basis for further development in their current post and also in terms of their future career.

Managing innovation

Telekom Slovenije collects employees’ innovative proposals and ideas via Brihta, a digital collection site for ideas. It has in place an established procedure for gaining a comprehensive overview of proposals, from submission to potential implementation or feedback, with innovation mentors playing an important role. Employees receive practical awards for useful ideas. Ideas that become innovations with higher added value may also be rewarded financially. We also receive ideas from employees through the organisation of events such as internal inter-team events (TIMO), Brihtalnice (brainstorming workshops based on the so-called brainwriting method) and BrihtaLive events (all-day creative events). We have also set up additional, specific-purpose spaces, called ‘BrihtaPlac’, at

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GRI 202-1, 202-2

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Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

locations throughout Slovenia for the organisation of these events and the promotion of creative and innovative thinking. In 2023 we introduced a new set of activities, ‘BrihtaKlepet’; these are short video interviews with employees that present our products, services, solutions, projects, innovation, best practices and biggest achievements. Employees at other Group companies can also put forward ideas and proposals in line with the internal procedures in place at those companies.

Cooperation with employee representatives

In accordance with the Workers’ Participation in Management Act, we cooperate constructively with the works councils of Telekom Slovenije, GVO and TSmedia, and maintain constant social dialogue with trade union representatives (notification, joint consultation, issuing of consent, etc.).

The Telekom Slovenije Works Council comprises 17 members and is chaired by Dušan Pišek. It held nine ordinary sessions and four correspondence sessions in 2023.

Members of the Management Board of the company regularly briefed the Works Council on current issues and the periodic operating results. Sessions of the Works Council were also attended by member of the Management Board and Workers’ Director, Špela Fortin, who reported on activities orally and in writing. The Works Council provided continuous information regarding the implementation of measures and initiatives adopted at its sessions. The Works Council also carried out regular annual training in accordance with its work plan.

Responsibility for employees and activities outside the workplace

At the Telekom Slovenije Group level, we organise events with employees, give gifts to employees’ first-graders, employees celebrating work anniversaries and newborns, organise holiday day care services for employees’ children, and support Telekom Slovenije’s pensioners clubs. In 2023 the Management Board of the company presented the Group’s strategic business plan to Group employees for the 2024–2028 period at locations around Slovenia.

Employees may join the TSsport sports club, which enables employees to participate in recreational activities and national Telekom Slovenije Group championships in various sports. The club provides employees affordable offers for different branches of sports. During 2023, the club organised championships in skiing, badminton, table tennis, running, beach volleyball, sailing, golf, nine-pin bowling, standard bowling, shooting, tennis and basketball. It also organised bowling outings, a golfing course for beginners, a footgolf course, a course for boat operators, a VHF GMDSS course, and a self-defence course for women and employees’ children.

Guided distance Pilates courses are available, and IPKO employees can take part in daily yoga exercises at work.

OCCUPATIONAL HEALTH AND SAFETY

We manage the field of occupational health and safety in accordance with the legislative requirements set out for all employees and for each segment separately. We implemented all key measures relating to occupational health and safety, and fire protection in 2023. We took regular measurements of environmental conditions and lighting in the work environment for all locations where this was deemed necessary. The process of identifying dangers associated with safe work was carried out at three levels: via regular occupational safety training, regular on-site inspections and various project groups.

All training, both theoretical and practical, in the area of occupational health and safety was in line with the requirements of the law. We organised training in the following areas: workplace injuries, fire safety, work at height, and training for those persons responsible for carrying out evacuations. We regularly provided personal protective equipment and supervised its proper use. Major locations and Telekom Slovenije centres are equipped with semi-automatic defibrillators to provide aid in the event of cardiac arrest.

The occupational health and safety system is comprehensively regulated at companies in Slovenia by the Occupational Health and Safety Act (ZVZD-1) and by safety declarations with risk assessments. This area is governed at IPKO by local legislation, its safety declaration with risk assessments and

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Healthcare and workplace injuries in the Telekom Slovenije Group

Occupational health and safety

2023 2022 Index 23/22
Number of injuries 31 35 89
Number of working days lost 1,712 1,637 105
Number of working hours lost 13,534 12,992 104
Number of medical examinations 1,165 1,501 78

Telekom Slovenije employees attending training are actively encouraged to participate in the development, implementation and evaluation of occupational health and safety. Responsibility is defined by the law and authorisations, while decisions are made by managers at various levels in cooperation with employees. Occupational health and safety issues are also discussed by the Company’s Work Council. We encourage employees to report potential dangers whenever they arise. In this way, we prevent or mitigate potential negative effects on health and safety. GVO has an Occupational Safety Committee that is appointed by the Works Council. In accordance with the legislation, we analyse every injury at work and report it to the competent authorities (ER-8).

Healthcare

Telekom Slovenije organises preventive medical examinations for all employees and for employees at other Slovenian Group companies in accordance with the law. To that end, medical doctors inspect work areas, working conditions and work processes at the Company as necessary. Based on those inspections and specific identified health indicators, they propose measures to improve the situation. Occupational medical services are accessible via preliminary, periodic or control examinations. We organised vaccinations against tick-borne meningoencephalitis for employees working in forests (or where so stipulated by the risk assessment), while we raise the awareness of employees in Slovenia about flu vaccinations.

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76 GRI 403-2

77 GRI 403-5

78 GRI 403-1, 403-8

79 GRI 403-2, 403-4

80 GRI 403-3, IO3

Preliminary examinations

253 212 119

Periodic examinations

988 1,289 77

Number of deaths

0 0 0

At the Telekom Slovenije Group, the system for identifying occupational diseases comprises regular preventive medical checks. We have not so far identified any employees with high levels of occupational disease.

Injuries caused by slips were the most common single type of injury in 2023 (nine instances), followed by cuts caused by tools and collisions with objects.

Fire safety

Fire safety rules and evacuation and fire plans are in place in all of our facilities. These are reviewed and updated to reflect any major changes. Fire safety training is carried out as part of occupational safety training. Fire extinguishers and hydrant networks were inspected and serviced in all buildings in 2023, while several evacuation drills were conducted. At our facilities throughout Slovenia, we carried out regular maintenance and service operations of active fire-protection systems, and drew up fire-risk assessments for our facilities in line with the new legislation. We recorded only one minor fire at Telekom Slovenije in 2023 (in connection with a boiler).

Health promotion, stress management and preventing employee burnout

We make every effort to ensure that our employees operate in a safe working environment, maintain their health at work, and take care of their own health at work and outside it. Telekom Slovenije notifies employees about additional preventive medical examinations, vaccinations against various diseases and current health content via the internal ‘Modro jabolko’ (Wise Apple) portal. We promote a healthy lifestyle by publishing various articles and information about physical activity and a healthy diet. At the beginning of every year, we publish a schedule of additional medical examinations that employees may sign up for. A total of 843 additional examinations were carried out in 2023. TSmedia encourages employees to be active with a weekly online exercise class.

Activities aimed at managing stress and preventing burnout are carried out at Telekom Slovenije within the ‘Živijo, stres!’ (Hello, Stress!) project, as part of which we also prepare online training with a variety of experts, regular internal educational workshops and topical articles on the intranet (active breaks, food and nutrition, etc.). We also organised a smaller number of anti-stress workshops, and reintroduced preventive health recreation programmes. The special ‘Modri telefon’ (Wise Telephone) project, which provides employees with the opportunity to talk to a psychologist, has been very well received. There is also a great deal of useful information and advice about healthy lifestyles on a special intranet portal.

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Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The Heart Foundation is an internal fund aimed at helping the children of

employees of Slovenian Telekom Slovenije Group companies who have lost a parent or who are seriously ill and require special treatment. In 2023 a total of 1,187 employees made monthly contributions to the fund, with Telekom Slovenije adding EUR 15,000 to it at the end of the year. Employees can make monthly donations of EUR 2, EUR 4, EUR 6, EUR 8 or EUR 10 to the Heart Foundation, and can also donate via text messages, in the form of a one-time donation or periodic contribution. We used the monthly donations to help 45 children in 2023. We also helped three seriously ill children via one-time donations.

In 2023 we organised our first ‘Heart Climb’ to raise funds on the occasion of World Heart Day. This is an event at which employees register to run or walk up the 11-storey Telekom Slovenije tower at Cigaletova 15 in Ljubljana. The company donated EUR 100 to the Heart Foundation for every participant. A total of 115 colleagues from the Slovenian companies in the Group took part in the event.

Parental leave

Parental leave is one of the indicators included in the measures connected with awarding of a Socially Responsible Employer Certificate. Employees who are entitled to parental leave exercise the right in full, which is confirmation of our support for a good work-life balance. While mothers take the bulk of parental leave, fathers also take leave to care for their child in the early months. Employees return to their jobs following the end of parental leave, as adopted measures provide opportunities that make it easier to find the right work-life balance.

Telekom Slovenije Group

Telekom Slovenije 2023 2022 2023 2022
Number of employees on parental leave 62 73 21 21
of whom: women 51 54 20 17
men 11 19 1 4
Employees who returned to work following parental leave 52 54 21 21
proportion in % 84 74 100 100
- of whom: women 41 36 20 17

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Socially responsible employer

Our acquisition of the advanced Socially Responsible Employer certificate is testament to the success of our efforts to create a working environment that fosters responsibility, equality and a good work-life balance for our employees. This is reflected in the numerous measures relating to organisational management, efficient energy consumption, reducing carbon footprint, promoting employee health and safety, intergenerational cooperation and education, and the promotion of diversity and equality. The certificate is proof of our commitment to sustainability and social responsibility, which are things that help us consolidate our reputation in the wider community and make a significant contribution to building the Telekom Slovenije brand.

With the adoption of measures connected with the full Family-Friendly Company certificate, we are also continuing our activities to ensure that our employees enjoy a decent work-life balance, with a focus on developing flexible working practices and flexible forms of work.

Employment and training of persons with disabilities

The Telekom Slovenije Group facilitates the continued regular employment of employees with work limitations resulting from disabilities. Group companies have a total of 92 employees of various disability levels (2.8% of all employees). Of those persons, 41.3% are full-time workers.

Telekom Slovenije and GVO regularly exceed the legally prescribed quota of employees with disabilities. The quota for the information and communications sector is 2%, while the quota for the construction sector is 3%. These companies are therefore entitled to compensation in the amount of 20% of the minimum monthly wage for each employee with a disability over the prescribed quota. Although IPKO has two employees with disabilities, Kosovo has no national remuneration system as described above.

TSinpo, which facilitates the employment and training of people with disabilities and the adaptation of workplaces to their needs, plays a special role in operations involving workers with disabilities. The company recruits people with disabilities from within the Group and from the labour market. It had 44 employees in 2023, 27 of whom were workers with disabilities.

TSinpo produces and markets cardboard sleeves and packaging under its own brand. The products are made from 100% recycled cardboard, and the lids are also made from recyclable LDPE. TSinpo also provides Telekom Slovenije with various support services, such as the control, refurbishing and distribution of telecommunications terminal equipment, the technical preparation of telecommunication works, the compilation of sales and other packages, the distribution of marketing materials, the preparation and distribution of materials for end-users, the maintenance of the documentary material archive and a correspondence contact centre.

Communication with employees

A great deal of attention is given to ensuring that employees have up to date information at their disposal,

and that they are continuously briefed on the latest trends in the portfolio and on developments at the level of the Company and Group. We use a range of different communication channels. The main communication tool at Telekom Slovenije is the intranet which, in addition to providing information about developments at the Company and Group, facilitates the safe transfer of internal documents, such as manuals, rules, instructions, forms, bylaws, etc. It also provides different options for the use of multimedia content, while we include employees to a large extent in the creation of that content. We also communicate with employees via Microsoft Teams, digital screens installed at various locations around the country, email and electronic newsletters, and also at different events such as workshops, online seminars, training with internal and external experts, councils and miscellaneous internal events. In 2023 we organised Telekom Slovenije Group Day and a New Year’s gathering for staff. The Management Board presented the Group’s strategy at locations around Slovenia, and there were numerous other informal activities. Every Group company has in place its own method of communicating with employees. All activities for employees are linked by the #connected platform.

Telekom Slovenije encourages its employees to be active digital ambassadors. We linked employees through the Sociabble digital platform with the aim of making work easier and more efficient, and fostering closer cooperation and ties between staff. Any employee who creates and shares our positive stories on social networks can become a ‘digital ambassador’ of the Company. This further helps to co-create Telekom Slovenije’s reputation, its corporate brand and its ‘employer brand’.

8.3.4 Supply chain

Procurement function

The procurement policies of all Group companies are coordinated and standardised, and include strategic policies and principles for ensuring that the procurement process is transparent. The procurement function at Telekom Slovenije is largely centralised, which enables the cost-effective, efficient and transparent use of resources and funds. The procurement process is standardised and enables potential suppliers to be treated equally. The selection of the most appropriate supplier is carried out in accordance with an offer assessment methodology. Part of the procurement policy is also focused on encouraging companies to work together on joint procurement operations. We maintain high standards of integrity in procurement procedures, and build long-term success and a good reputation by engaging honestly, fairly and transparently with our suppliers.

Challenges in 2023

The key challenges facing the procurement function in 2023 were linked to the effects of the energy crisis, inflation and the rise in the cost of living, all of which led to a rise in operating costs. Uncertain geopolitical and economic conditions also had an adverse effect on procurement.

We responded to these adverse conditions by adjusting our business processes, conducting additional negotiations with suppliers and adjusting our specifications. We called on suppliers to further optimise costs, while we searched for replacements and new and alternative suppliers. Having an efficient procurement process in place enabled us to secure a stable and reliable supply of energy despite the crisis and the government’s regulatory interventions. Our agile procurement processes also enabled us to respond swiftly and to put equipment in place to ensure that operations were not disrupted during the summer storms and floods. We ensured continuous supply through continuous communication with suppliers, regular monitoring of possible impacts on the timely provision of supply, adequate contractual safeguards, and the on-time identification of risks and of the measures required. With the exception of a few minor delays that did not affect operations, we did not encounter any major supply-related problems.

Supplier structure

The supply chain comprises the suppliers of goods and services, operators and agents in the sale of goods and the conclusion of subscriptions. Telekom Slovenije cooperates with 2,706 suppliers from 39 countries. A total of 96.27% of suppliers are from the European Union.

We develop long-term relationships with suppliers through correct and open communication, the fulfilment of agreements, the reliability of payments and the inclusion of suppliers in the process. To that end, we comply with legal and ethical principles. Total turnover between Telekom Slovenije and its Slovenian subsidiaries and their business partners amounted to EUR 578,818,804 in 2023 (including VAT). That amount also includes sponsorships and donations.

Risk mitigation

We control risks in the supply chain by carrying out a thorough examination of the risks attendant upon working with a new supplier. This helps us prevent high costs from being incurred or reputation lost.

We regularly review existing strategic suppliers, assess them and define measures for improving cooperation. With other (existing) suppliers, we assess the risks of working with them as required and in accordance with the methodology adopted at the Company.

We have in place an efficient system for verifying the acceptability of a supplier. Before entering into a procurement transaction of greater value with a new business partner, we obtain information on that partner by means of a questionnaire. This information then provides the basis for a due diligence check.

Digital transformation

We have a BPM process in place to support procurement processes. We are planning to upgrade the existing solution next year with a portal designed, among other things, for communication with suppliers.

Social and environmental responsibility

In our commitments with suppliers, we make a point of emphasising the importance of sustainability. Via the general procurement terms and conditions, which are generally an integral part of any order, or mandatory contractual clauses, we bind our suppliers to the principles of social and environmental responsibility. We are also developing, with our supply chain partners, innovative approaches to cooperation to achieve common sustainability objectives. At Telekom Slovenije we engage in paperless operations as far as possible, and encourage suppliers to do the same.

Our sustainability-oriented procurement policy helps us to contribute to positive changes in the global environment and society. Our objective in the coming years is therefore to increase transparency along the whole supply chain. In 2024 we will introduce a questionnaire to enable us to monitor the environmental, social and governance (ESG) aspects of the business practices of our strategic suppliers.

8.4 Governance aspects

8.4.1 Compliance and integrity

The basis for ensuring compliance is the appropriate conduct of all Telekom Slovenije Group employees. Employees are bound by the Code of Ethics of the Telekom Slovenije Group (Code of Ethics) to conduct themselves in accordance with the law, other regulations and bylaws, and to behave responsibly towards the companies of the Group, their colleagues, customers, business partners, the public and other stakeholders.

The Code of Ethics commits us to engage in fair and transparent operations, protect personal data, respect human rights, protect information and business data, avoid conflicts of interest and the pursuit of personal interests, prevent corrupt acts, money laundering and the restriction of competition, and report dishonest conduct. The content of the Code of Ethics is reviewed and updated where necessary by the Compliance and Integrity Officer, in cooperation with the organisational units and companies of the Telekom Slovenije Group. We present the importance of ethical and business standards for successful operations regularly to employees during training. The Code of Ethics is published on the Company’s website. In 2023 we again prepared a compulsory online training course on the key elements of the Code of Ethics.

The compliance management system is governed by the Telekom Slovenije Group’s Compliance Management Policy, which applies to all Group companies. The system is continuously updated, which reflects our commitment to strengthening integrity and ensuring that our business is successful over the long term. The system is based on the identification and mitigation or management of risks. Playing an important role in that process are the prevention of irregularities through preventive actions, and rapid.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

and effective measures in the event of identified breaches. The following have been appointed for specific areas of compliance at Telekom Slovenije:

  • a Compliance and Integrity Officer (including at IPKO);
  • Data Protection Officers (including at TSmedia and IPKO);
  • a Prevention of Money Laundering and Terrorist Financing (AML/CFT) Officer;
  • officers responsible for the dissemination of information of a public nature (all companies in Slovenia).

These officers perform their functions independently and autonomously, and report directly to the Management Board, the Telekom Slovenije Supervisory Board’s Audit Committee and the Telekom Slovenije Supervisory Board on a quarterly basis with regard to activities performed and measures adopted to mitigate risks in the area of compliance.

The officers worked mainly in the following areas in 2023:

  • preventing corruption and conflicts of interest;
  • handling whistleblowing reports processed by the Whistleblowing Committee;
  • ensuring compliance with competition law;
  • safeguarding trade secrets;
  • respect for human rights;
  • personal data protection;
  • anti-money laundering and combating the financing of terrorism;
  • overseeing the handling of confidential data;
  • information of a public nature.

The Whistleblowing Committee, which is chaired by the Compliance and Integrity Officer, dealt with reports of irregularities in various different fields of operation in 2023.

Prevention of corruption and conflicts of interest, and ensuring compliance with competition law

Telekom Slovenije constantly strengthens its resilience to corrupt and other unlawful and unethical conduct, and creates an environment of trust within the organisation. Every year we update the Integrity Plan of Telekom Slovenije, which defines and assesses the risks, reviews the internal controls and measures in place, and determines any further activities and measures to be taken to ensure a high level of compliance and integrity within the Company. An integrity plan will also be put in place at subsidiaries in 2024.

The Code of Conduct for the Suppliers of the Telekom Slovenije Group has established clear expectations of the standards of conduct that we wish to see from our suppliers. It addresses issues such as human rights, occupational health and safety, environmental protection and business ethics, thereby strengthening our control over the supply chain, enabling us to maintain high ethical standards and reducing the risks connected with our own operations. The provisions of the code are incorporated into our business relationships with suppliers. We also carry out sample checks to ensure that their operations are compliant.

The Rules Governing Conflicts of Interest define the activities expected of employees to prevent the occurrence of conflicts of interest and manage them when they arise. Employees in key positions must be particularly mindful of the policies and procedures in place, which is why they are required to sign an annual declaration stating that they have no conflicts of interest. All notifications and declarations by employees are processed and assessed by the Compliance Committee. Regarding contacts and links with representatives of national and local government authorities and holders of public authorisations, we have clearly defined rules on lawful lobbying. We report any potential lobbying links to the Commission for the Prevention of Corruption as a matter of course.

The management of potential conflicts of interest of members of management and supervisory bodies is regulated by the Rules of Procedure of the Management Board and the Rules of Procedure of the Supervisory Board. These two rulebooks include substantive provisions regarding the conduct of an individual member of a body who finds themselves in circumstances that constitute a conflict of interest. The rules were further updated in detail in 2023.

The Telekom Slovenije Group has rules, procedures and internal controls in place for managing the risks of transactions with related parties. The Group complies with the provisions of the applicable legislation on transactions with related parties. The internal processes define the cases where the prior approval of the Supervisory Board must be sought for concluding transactions with related parties, and the cases where transactions of that type must be made public. We have a system in place for checking the existence of such transactions, although no instances of transactions that would have required the prior approval of the Supervisory Board arose in 2023.

In relation to the acceptance and offering of gifts and invitations to events, we have rules, guidelines and procedures that support ethical, lawful business operations that adhere to the principles of integrity. We thus ensure the unbiased, objective and professional performance of work tasks and adoption of business decisions.

Employees are obliged to report every identified or potential breach of the Code of Ethics or other internal acts, as well as unlawful, unethical and otherwise questionable conduct. We regularly inform employees about the importance of such disclosures. Employees and other stakeholders may file reports via various channels, where confidentiality is ensured. The system for receiving, handling and investigating reports is set out in the Rules on the Management of Reports and Protection of Whistleblowers. Those rules also govern the protection of whistleblowers and the prohibition of retaliatory measures. The Whistleblowing Committee is responsible for the receipt, handling and investigation of complaints, and proposes the adoption of measures when breaches are identified, and for reporting its findings to the Management Board, Audit Committee and Supervisory Board. In 2023 we supplemented the rules with the requirements set out in the Whistleblower Protection Act (ZZPri).

Subsidiaries with 50 or more employees are required to appoint one or more trustees from among the workforce to deal with whistleblower reports. We dealt with a total of five reports from internal and external whistleblowers in 2023. Investigations relating to one of the reports were still ongoing as at 31 December 2023. No infringements were found in any of the other cases. In one case the Whistleblowing Committee made recommendations for improving processes.

No cases of corruption were identified and confirmed within the Telekom Slovenije Group in 2023.

The Telekom Slovenije Group manages potential risks associated with corruption in sponsorship and donation activities through the Rules on the Treatment and Approval of Sponsorships and Donations. Those rules are in line with the Code of Ethics, which states that Group companies may not use financial resources or in any other way support political parties.

The Compliance and Integrity Officer checked the compliance of four sponsorship contracts in 2023, in each case finding that no infringements had been committed in the course of the performance of the contractual provisions.

We follow rules in the area of competition law in our operations. With the Rules on Ensuring Compliance with Competition Law, we define a competition law framework, prohibited conduct and how employees should conduct themselves in business activities. In 2023 we drafted amendments to the rules to reflect the organisational changes at the Company. We also and at the same time strengthened the role of the Compliance and Integrity Officer within processes. By regularly informing and training employees, we contribute additionally to the management of such risks.

Protection of privacy and personal data

We pay a great deal of attention to safeguarding privacy, personal data and trade secrets, as this helps us to maintain the high level of trust enjoyed by the Telekom Slovenije Group and its services. Because of the field in which we do business and the quantity and type of data that we process (from our users as well as from other stakeholders), we are exposed to risks in connection with personal data protection. We therefore continuously monitor our operations with existing services, as well as with the development of new services or the introduction of new technologies. We also monitor the wider environment in which we operate. Taking due account of the risks, we update and upgrade our processes, procedures, measures and internal controls to ensure that personal data is protected.

89 GRI 2-15

90 GRI 205-3

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

GRI 415-1

GRI 3-3, SASB: TC-TL-220a.1, TC-TL-230a.2

In response to changes in the regulatory environment, to good practices and to our own experiences, we updated key documents of the Company dealing with data protection.

Through regular training, we ensure the necessary level of awareness and knowledge of employees and authorised agents regarding the processing of personal data and information security.

In 2023 the supervisory authorities (AKOS and the Information Commissioner) initiated three supervisory procedures in relation to personal and traffic data protection at Telekom Slovenije. No irregularities were detected in the two procedures completed. The third procedure had not yet been completed as at 31 December 2023.

Telekom Slovenije received 123 privacy-related reports from individuals (users of services, employees) in 2023. The growth in the number of incidents resulting from abuse in the conclusion of contracts involving the purchase of a device in previous years was halted in 2023 with the introduction of additional mechanisms for verifying user data when contracts are being concluded. The number of such incidents therefore remains comparable with the previous year. We track the performance of the mechanisms in place on an ongoing basis, and take steps to remedy the consequences and prevent any future infringements. We ceased working with two authorised sellers because of improper data handling and for other reasons.

In 2023 IPKO received a complaint regarding a possible breach of a user’s privacy. We did not record any losses in 2023 from legal proceedings as the result of events in connection with privacy or the protection of the personal data of individuals.

Prevention of money laundering

Telekom Slovenije is bound to comply with the Prevention of Money Laundering and Terrorist Financing Act, as it provides payment services (VALÚ Moneta) and electronic money issuing services (VALÚ), and also transacts in own real estate.

To prevent money laundering and terrorist financing, we conduct the prescribed know-your-customer measures, which include customer due diligence when entering into a business relationship and the monitoring of customers’ transactions in accordance with regulations. In accordance with a Banka Slovenije request, we are also verifying whether payment services and electronic money issuing services are rendered in connection with persons against whom restrictive measures have been imposed as a result of the war in Ukraine. We did not identify any such transactions in 2023, nor did we identify any transactions involving the suspicion of money laundering or terrorist financing.

Compliance training

The Telekom Slovenije Group organises regular education, training, workshops and e-learning on the subject of compliance for employees and authorised agents. We also inform employees of these programmes via the intranet or by email.

In 2023 Telekom Slovenije employees undertook a total of 994 hours of education and training in the field of personal data protection and the handling of confidential data, 592 hours in the field of information (cyber) security and social engineering, and 291 hours in the detection and prevention of money laundering and terrorist financing, and the prevention of corruption and conflicts of interest.

Telekom Slovenije Group employees undertook 5,991 hours of education and training in safety culture/personal data protection in 2023.

Online courses on getting to know the Code of Ethics and on respect for human rights were organised in 2023. Both courses were compulsory for employees.

Information of a public nature

In accordance with the Access to Public Information Act (ZDIJZ), we publish on the websites of Telekom Slovenije and individual subsidiaries basic information regarding representatives, members of

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Telekom Slovenije published 263 proactive transaction announcements in accordance with the ZDIJZ in 2023, and processed nine new requests for access to information. Employees at Telekom Slovenije have an internal portal at their disposal with all relevant information. Contact data for the submission of requests for electronic access to information of a public nature can also be found on the websites of Telekom Slovenije and subsidiaries.

Competition protection

No new proceedings were initiated against Telekom Slovenije or its subsidiaries in 2023 in response to a potential breach of competition protection rules. One set of proceedings in this area from previous years is under way before the Competition Protection Agency (AVK). The outcome is still pending. The AVK halted one set of proceedings.

8.4.2 Respect for human rights

The Telekom Slovenije Group is aware that respect for human rights helps to create a positive working environment in which employees feel respected, safe and equal. We ensure that human rights are respected at all levels of our business.

At work we are committed to tolerance, mutual respect and respect for basic human rights. All of these principles are firmly embedded within the Telekom Slovenije Group’s Code of Ethics. We have also addressed respect for human rights in detail in the Rules on respect for human rights. Those rules provide guidance on how to identify, prevent and rectify possible cases of failure to respect human rights in the workplace, and define procedures and measures to ensure that they are respected. Complaints by employees who believe that their human rights have been violated or who identify a violation of human rights are received and dealt with by the Human Rights Officer, who is a member of the Management Board (Workers’ Director). Among other things, her role is to establish and monitor control mechanisms and manage preventive measures in the area of human rights. We received no reports of violations in this area in 2023.

Telekom Slovenije is a signatory of the Commitment to respect human rights in the course of operations, which is part of the National Action Plan of the Republic of Slovenia on the Respect of Human Rights in Business. In 2023 we focused on carrying out the measures we identified in the course of the due diligence process we applied to the field of human rights in 2022. We also prepared some online courses to give employees a thorough understanding of human rights, including their origin and meaning. Employees also refreshed their knowledge of the procedures and mechanisms used at the Company to ensure that human rights are respected.

We also expect our suppliers to respect human rights, and commit them to doing so through the Code of Conduct for the Suppliers of the Telekom Slovenije Group, which is incorporated into our business relationships. No breaches of the Code of Conduct were identified in 2023.

8.4.3 Taxes and auditing

Reporting on taxes

Telekom Slovenije Group operates in accordance with tax law in respect of taxes. Operations involving tax-related risks are unacceptable. We have in place internal controls and procedures in accordance with the Methodology on the Self-Assessment of Internal Controls and Reporting, which ensures proper tax treatment of business events.

The internal act Tax Strategy and Tax Management within the Telekom Slovenije Group regulates the tax policy, the management of tax risks and transfer prices. The underlying principle of the tax policy is the functioning of all Group companies in accordance with the tax legislation in the countries where those companies are registered to perform an activity.

The Telekom Slovenije Group’s tax policy has been defined to ensure the appropriate organisation and functioning of the tax function, with the aim of optimising the tax burden through the accurate, lawful and timely calculation and payment of taxes.

Tax-related risks are included in risk assessment and reporting. The catalogue of identified risks includes risks associated with compliance with tax legislation, i.e. the accurate and timely fulfilment of all types of tax obligations.

98 GRI 206-1, SASB: TC-TL-520a.1

99 GRI 2-23, 2-24, 2-25, 2-26, 3-3

100 GRI 3-3, 207-1, 207-2, 207-3

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The area of taxes is governed at Telekom Slovenije by the internal act Organisation of the Tax Function at Telekom Slovenije, d.d. The Finance and Accounting organisational unit is responsible for drafting and monitoring the tax policy.

Telekom Slovenije reports on taxes for itself and the Telekom Slovenije Group, while subsidiaries report for themselves in accordance with the laws of the countries in which they are registered. Subsidiaries have adequate internal controls in place. They report to the parent company, regularly and in good time, on all deviations from the provisions of the tax policy as adopted.

Every subsidiary must define the areas and adopt the general guidelines set out in the tax policy independently, taking into account valid laws in the specific tax jurisdiction in which a company operates.

Telekom Slovenije cooperates with the tax authorities in the course of ordinary operations, while complying with valid legislation and fulfilling all tax obligations (registration, record keeping, accounting, reporting, payment, etc.) in a timely manner.

External auditing

At Telekom Slovenije’s 36th General Meeting of Shareholders, which took place on 16 June 2023, the audit firm Deloitte revizija, d.o.o. was appointed to audit the financial statements of the Group and Telekom Slovenije d.d. for the 2023, 2024 and 2025 financial years, as per the Guidelines for Ensuring the Independence of the Auditor of the Financial Statements of the Telekom Slovenije Group. The costs associated with the auditor are disclosed in the financial report in point 43 (‘Auditor’s fee’).

Internal auditing

The Internal Audit Service (IAS) performs transactions for all Telekom Slovenije Group companies, and provides internal auditing services for two subsidiaries as an external contractor. The IAS performs its work in accordance with the Hierarchy of Internal Auditing Rules and the Rules of Procedure for Internal Auditing within the Telekom Slovenije Group. The compliance and quality of the IAS’s work, as well as continuous improvements, are confirmed every year via an internal quality assessment, while an independent external quality assessment was carried out in 2021. The IAS works well with senior management and the supervisory body, and reports regularly to both with regard to its work. Senior management and the supervisory body provide support to the IAS by recognising the added value that its reports provide.

Objective assurances regarding key risks and consultancy services are provided by internal auditors with all the relevant active professional titles. They attend professional training regularly, are members of professional associations, and share their knowledge with colleagues at conferences, seminars and workshops. Their experiences form the basis for a thorough understanding of the complex operations of the Telekom Slovenije Group and the preparation of assurances in the selected areas.

The IAS plans transactions on the basis of recognised key risks that could jeopardise achievement of the objectives set out in the Strategic Business Plan of the Telekom Slovenije Group, and based on a

collection of various data and information regarding operations and risks, global trends, and information provided by senior management and the supervisory body. Through audit transactions, the giving of assurances and consultancy activities, it contributes to the strengthening and protection of the organisation’s value, to continuous improvements in the effectiveness of risk management, control procedures and corporate governance at Group companies, and to the fulfilment of the Group’s mission. Activities for 2023 were defined in the annual work plan drawn up on the basis of actual risks. The annual and multi-year plans were adopted by the Management Board. The Supervisory Board gave its approval to the plans, at the proposal of the Audit Committee. In addition to carrying out the audit engagements set out in the annual plan, the IAS completed four extraordinary audits in 2023. Based on an assessment of the engagements performed, we found that measures to control the risks to the achievement of the objectives are in place and are working properly. However, the IAS did make quite a few recommendations to improve performance and increase business performance.

8.4.4 Regulation of electronic communications

Frequencies

In November 2023, AKOS published an invitation to tender with public auction for the allocation of the 2,300 MHz and 3,600 MHz radio frequencies for local use. It also prepared a Draft Strategy for the Management of the Radio Frequency Spectrum for the 2024–2026 Period.

Development of next generation broadband networks

In March 2023 the Slovenian government adopted the Digital Slovenia 2030 strategy, followed in November by the National Strategic Plan for the Digital Decade. The former is designed to aid the strategic planning of the promotion of Slovenia’s digital transformation, while the latter sets out the path by which Slovenia will contribute to the common European objectives of the Digital Decade in the fields of digital skills, digital infrastructure, the digital transformation of companies and digital public services.

National legislation and EU regulations

In 2023, AKOS and the Ministry of Digital Transformation drafted a considerable number of implementing regulations pursuant to the Electronic Communications Act (ZEKom-2) adopted in 2022. Telekom Slovenije actively took part in this process in the form of public consultations.

In February 2023 the European Commission set out a series of measures by which all citizens and enterprises in the EU should be provided with gigabit connectivity by 2030. It adopted a draft Gigabit Infrastructure Act, which will set down new rules for the faster, cheaper and more efficient rollout of gigabit networks across the whole of the EU. The draft gigabit infrastructure recommendations are aimed at national regulatory authorities. It should provide guidance on the conditions of access to the telecommunications networks of those operators with significant market power, and speed up the discontinuation of old technologies and the rollout of gigabit networks.

Relevant markets

AKOS conducted various inspections in 2023 with respect to Telekom Slovenije in connection with imposed obligations on regulated relevant markets. Telekom Slovenije addressed an initiative to AKOS for the re-analysis of relevant market 3b, which is no longer on the European Commission’s list of markets requiring ex ante regulation.

Relevant market Change
Relevant market 4 (2014/710/EU) ‘Wholesale high-quality access at a fixed location’ On 26 October 2023 the Administrative Court annulled the decision, issued on 30 September 2019, that determined Telekom Slovenije as an operator with significant market power.
Relevant market 1 (2020/2245/EU) ‘Wholesale local access at a fixed location’ In a decision dated 15 December 2023, AKOS expanded the set of settlements in which prices were deregulated.
Relevant market 3b (2014/710/EU) ‘Wholesale central access at a fixed location for mass-market products’

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.4.5 Quality management systems

Through management systems we control the entire lifecycle of our services, from design and development, the securing of resources, logistics, implementation and the maintenance of service quality during the operation phase, to the controlled conclusion of the lifecycle. In 2023 the Group managed to successfully maintain all management systems already in place.

Review of compliance certificates for management systems based on ISO, IEC, EN and SIST standards

Certificates of compliance Validity
Telekom Slovenije, d.d. SIST EN ISO 14001 Valid until: 31 January 2026
Environmental management system in real estate management SIST EN ISO 22301 Valid until: 11 April 2025
Services and processes of Telekom Slovenije SIST EN ISO/IEC 27001 Valid until: 28 April 2026
Cyber Security and Resilience Centre, financial services, commercial ICT services, network and service control, and technical support for business solutions SIST EN ISO/IEC 27018 Valid until: 28 April 2026
Public cloud, ICT cloud services SIST EN ISO 50001 Valid until: 31 January 2026
Energy services of Telekom Slovenije for internal needs SIST EN 50518 Valid until: 28 October 2025
Alarm system – Monitoring and alarm receiving centre GVO
SIST EN ISO 9001 Valid until: 31 December 2026 Design, construction and maintenance of telecommunications and electricity networks.
SIST EN ISO 14001 Valid until: 31 December 2026 Design, construction and maintenance of telecommunications and electricity networks.
Avtenta SIST EN ISO 9001 Valid until: 30 June 2025
Development and integration of business solutions, service delivery and consulting, system integration, project management and sales. IPKO
SIST EN ISO 9001 Valid until: 24 December 2026 Digital cable TV, internet services, and fixed and mobile telephony.
SIST EN IEC/ISO 27001

Valid until: 24 December 2026

Digital cable TV, internet services, and fixed and mobile telephony.

We successfully passed other assessments to maintain non-accredited manufacturer certificates, such as MS Partner, Cisco, Oracle and HP, and for systems that are based on other recommendations (internal rules, Family-Friendly Company, Socially Responsible Employer, etc.). In 2023 we completed a cycle of self-assessments of the operational excellence of the parent company (2021–2023) under the global EFQM 2020 method.

The Company’s archive materials represent an important part of its documentary materials and are of permanent importance for its history, the broader environment, science, culture and legal protection. Following a new assessment of the legal compliance of the management of documentary material, we received certification at the end of 2021 in the form of a decision from the Archives of the Republic of Slovenia stating that Telekom Slovenije’s internal rules were compliant with the law governing the protection of documentary and archive materials. In 2023, following a decision by the Archives, Telekom Slovenije was entered in the register of creators of archive material.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

A representation of management systems in the Telekom Slovenije Group

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.4.6 Disclosures of indicators for economic activities that are included in the EU Taxonomy Regulation (EU) 2020/852

(the Taxonomy Regulation) and the delegated acts that supplement it (2021/2139 and 2021/2178) lay down a single classification system for environmentally sustainable economic activities, and represent an important step towards achieving the EU goal of climate neutrality by 2050.

A taxonomy-eligible economic activity is an activity described in the delegated acts supplementing the Taxonomy Regulation. It is not important here whether a specific economic activity meets any or all of the technical screening criteria set out in these delegated acts. An economic activity is taxonomy-aligned if it meets the technical screening criteria defined in the Climate Delegated Act.

The Telekom Slovenije Group is obliged to publish key performance indicators for 2023. Those indicators relate to services linked to economic activities that can be classed as sustainable.

We prepared disclosures on the basis of a review of the aforementioned documents, our understanding and the available information. In view of the fact that the Delegated Regulation is to be upgraded, we will examine further interpretations and requirements as they arise, and take account of their impact on the disclosure of Telekom Slovenije and Telekom Slovenije Group data. We will in future refine our reporting systems and reports in line with the recommendations that have been made by various regulators, so that they will provide more comprehensive disclosures as required by the Delegated Regulation.

The majority of activities necessary for the provision of telecommunication services are not currently included in the application of Annexes I and II to Commission Delegated Regulation (EU) 2021/2139, which means that EU Taxonomy reporting requirements do not currently apply to the majority of the Telekom Slovenije Group’s activities.

Only the activities of ‘Data centres’ and ‘Development and use of ICT solutions to monitor and mitigate climate change’ are included in the taxonomy for the area of telecommunications and the broader ICT sector. We have included the activities ‘Construction’ and ‘Real estate transactions’ (installation, maintenance and repair of electric vehicle charging stations in buildings and parking areas, and the installation, maintenance and repair of technologies for energy from renewable sources) in taxonomy-eligible activities.

Because the other activities of Telekom Slovenije Group companies are not subject to reporting in the scope of the EU Taxonomy, the proportion of turnover

and investments accounted for by those activities are relatively small (less than 1%), which is also evident from the data in the tables below. In addition to taxonomy-eligible activities, we also assessed the proportions of taxonomy-aligned activities. According to currently assessed values (without taking into account technical criteria), the aforementioned proportions are very small, but are nevertheless disclosed on account of reporting obligations.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Proportion of turnover from products and services associated with taxonomy-aligned economic activities – disclosures of the Telekom Slovenije Group

In order to calculate the proportion of turnover, we took into account the amount of turnover from activities included in the EU taxonomy. The denominator takes into account operating revenues (sales revenue) at the Telekom Slovenije Group level (Annual report of the Telekom Slovenije Group and Telekom Slovenije, section 9.2, Note 7 – Sales revenue).

Proportion of operating expenses (OPEX), excluding amortisation and depreciation and other operating expenses in connection with taxonomy-aligned economic activities – disclosures of the Telekom Slovenije Group

In order to calculate the proportion of operating expenditure (OPEX), we took into account the amount of operating costs from activities included in the EU taxonomy. The denominator takes into account total operating costs at the Telekom Slovenije Group level. Operating costs include: the historical cost of goods sold, costs of material and energy, costs of services and labour costs. Amortisation and depreciations costs are not included (Annual report of the Telekom Slovenije Group and Telekom Slovenije, section 9.2, Note 9 – Costs of goods sold, Costs of materials, energy and services and Note 10 – Labour costs).

Proportion of capital expenditure (CAPEX) from products or services associated with taxonomy-aligned economic activities – disclosures of the Telekom Slovenije Group

In order to calculate the proportion of capital expenditure (CAPEX), we took into account the amount of capital expenditure from activities included in the EU taxonomy. The denominator takes into account total capital expenditure at the Telekom Slovenije Group level. CAPEX includes the purchase of intangible assets and property, plant and equipment, and the increase in assets under lease and other investments (Annual report of the Telekom Slovenije Group and Telekom Slovenije, section 7.5 Investments in fixed assets).

In the criteria for a substantial contribution to the climate change mitigation or adaptation objective

we have tied activities 7.4 and 7.6 fully to the objective of climate change mitigation. At the same time, our assessment is that these activities do no significant harm to any other environmental objectives (climate change adaptation, water and marine resources, circular economy, pollution, and biodiversity and ecosystems).

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

We included under activity 8.1 ‘Data processing, hosting and related activities’ the activity of data centres, which is defined as the storage, manipulation, management, movement, control, display, switching, interchange, transmission or processing of data through data centres, including edge computing. This includes data centre equipment and services intended for business users. The activity falls under the NACE category J63.11. We defined it as ‘Data centres’.

We included under activity 8.2 ‘Data-driven solutions for GHG emissions reductions’ the activity of the development and/or use of ICT solutions primarily in connection with Internet of Things (IoT) solutions. Those solutions are predominantly aimed at the provision of data and analytics for decision making by the public and private sectors, which in turn facilitates a reduction in greenhouse gas emissions and thus the carbon footprint. IoT-related services include solutions for calming traffic, environmental and remote metering, solutions for agriculture, digitalisation of the vehicle fleet, implementation in the scope of smart cities, etc. The activity falls under the NACE categories J61, J62 and J63.11. We defined it as ‘Development and use of ICT solutions to monitor and mitigate climate change’.

We included the e-mobility activity for charging stations and the digitalisation of the vehicle fleet in activity 7.4 Installation, maintenance and repair of electric vehicle charging stations in buildings (and associated parking areas). The activity falls under the NACE categories F42, F43, M71, C16, C17, C22, C23, C25, C27 and C28. We defined it as ‘E-mobility – charging stations and digital vehicle fleet’.

We included electricity production using photovoltaics, i.e. solar power plants installed on the roofs of business premises, in the activity 7.6 Installation, maintenance and repair of technologies for energy from renewable sources. The activity falls under the NACE categories F42, F43, M71, C16, C17, C22, C23, C25, C27 and C28. We defined it as ‘Energy – electricity production using photovoltaics’.

In certain cases, specific business activities could be allocated to more than one activity under the taxonomy. This could apply in particular for OPEX and CAPEX. In our case, we only took into account OPEX and CAPEX for the stated business activities. In this way, we will continue to facilitate transparency in the future and thus prevent double counting by allocating the value of OPEX or CAPEX to the core activity based on the majority principle.

The following approach was taken into account for taxonomy alignment:

  • There are no thresholds or technical criteria for activities 7.4 and 7.6. They are therefore deemed to be taxonomy-aligned in full.
  • There are thresholds in place for assessing the substantial contribution to alignment for activities 8.1 and 8.2. The disclosure of information still does not comply with the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives.

We expect that, as a result of the updating of the list of activities in the future, an even bigger portion of our turnover, operating expenses and CapEx will belong to activities that comply or are aligned with the EU Taxonomy. As the principles of sustainable operations are an integral element of the business processes of Telekom Slovenije and Telekom Slovenije Group companies, we expect that the key performance indicators will gain in value in the coming years.

9 FINANCIAL REPORT OF THE TELEKOM SLOVENIJE GROUP AND THE COMPANY TELEKOM SLOVENIJE, D.D., FOR THE YEAR 2023

9.1. Financial statements of the Telekom Slovenije Group and Telekom Slovenije

9.2. Notes to the consolidated financial statements of the Telekom Slovenije Group and the separate financial statements of Telekom Slovenije

  1. Reporting entity
  2. Basis for preparation
  3. Summary of significant accounting policies
  4. Fair value measurement
  5. Composition of the Telekom Slovenije Group
  6. Segment reporting
  7. Sales revenue
  8. Other operating income
  9. Cost of goods sold, costs of materials, energy and services
  10. Labour costs
  11. Depreciation/Amortisation
  12. Other operating expenses
  13. Finance income and expenses
  14. Income tax, deferred tax assets and tax liabilities
  15. Earnings per share
  16. Intangible assets
  17. Property, plant and equipment
  18. Right-of-use assets
  19. Investments in subsidiaries
  20. Other investments
  21. Contract assets
  22. Deferred costs
  23. Investment property
  24. Assets held for sale
  25. Inventories
  26. Trade and other receivables
  27. Contract assets
  28. Deferred costs
  29. Cash and cash equivalents
  30. Equity and reserves
  31. Contract liabilities
  32. Provisions
  33. Other liabilities
  34. Loans and borrowings
  35. Lease liabilities
  36. Other financial liabilities
  37. Operating liabilities
  38. Contract liabilities
  39. Accrued liabilities
  40. Book and fair values
  41. Contingent liabilities and contingent assets
  42. Related party transactions
  43. Auditor’s fee
  44. Categories of financial instruments
  45. Financial instruments and financial risk management
  46. Events after the reporting date

9.3. Independent auditor’s report for the Telekom Slovenije Group and the company Telekom Slovenije

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Slovenije

The consolidated and separate statement of profit or loss

Telekom Slovenije Group

Telekom Slovenije

in EUR thousand

Note I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Sales revenue 694,913 652,121 601,669 575,886
Other operating income 13,254 6,832 9,628 3,225
Cost of goods sold -92,012 -86,548 -96,933 -94,836
Costs of materials and energy -30,371 -22,576 -24,230 -15,788
Costs of services -211,684 -208,503 -198,922 -195,762
Labour costs -126,128 -117,858 -103,776 -98,446
Depreciation/amortisation -164,431 -166,090 -137,869 -138,881
Other operating expenses -19,403 -7,016 -13,015 -6,914
Total operating expenses -644,029 -608,591 -574,745 -550,627
Operating profit 64,138 50,362

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

The consolidated and separate statement of other comprehensive income

Telekom Slovenije Group Telekom Slovenije in EUR thousand Note I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Finance income 13 36,552 28,484
Finance expenses 13 -18,661 -8,442
Profit before tax 47,492 45,425 22,846 25,847
Corporate income tax 14 -4,890 -5,020 -2,062 -2,348
Deferred tax 14 4,463 -2,899 3,080 -2,706
Net profit for the period 47,065 37,506 23,864 20,793
Earnings per share Basic in EUR 15 7.24 5.77 3.67 3.20
Adjusted in EUR 15 7.24 5.77 3.67 3.20

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

Net profit for the period

47,065 37,506 23,864 20,793

Other comprehensive income that may be reclassified subsequently to the statement of profit or loss

-14 62 -16 55

Translation reserves

30 0 8 0

Effective part of change in fair value of cash flow hedge

30 -19 107 -20 108

Deferred tax

14 5 -53 4 -53

Other comprehensive income that may not be reclassified subsequently to the statement of profit or loss

14 3,325 107 2,784

Actuarial gains and losses

30 -53 3,661 39 3,119

Net gains/losses in equity instruments at fair value through other comprehensive income

37 -160 37 -160

Change in fair value of financial instruments through other comprehensive income

30 29 -258 30 -257

Deferred tax

14 1 82 1 82

Other comprehensive income for the


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Consolidated and Separate Balance Sheet

Telekom Slovenije Group

Telekom Slovenije

in EUR thousand Note 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
ASSETS
Intangible assets 16 203,754 204,352 162,379 155,259
Property, Plant and Equipment 17 686,497 679,501 607,716 604,932
Right-of-use assets 18 79,205 75,419 85,356 78,126
Investments in subsidiaries 19 0 0 36,920 38,720
Other investments 20

Total comprehensive income for the period

47,065

40,893

23,955

23,632

Total comprehensive income for the period belonging to:

47,065

40,893

23,955

23,632

owners of the parent company

47,065

40,893

23,955

23,632

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

Financial Overview

Contract assets 2,472 2,448 22,014 48,505
Other receivables 19,685 19,251 19,684 19,246
Deferred costs 2,714 3,293 2,787 3,694
Investment property 3,296 4,304 3,296 7,457
Deferred tax assets 42,203 39,324 41,848 39,057
Total non-current assets 1,044,005 1,031,516 985,749 998,230
Assets held for sale 588 796 588 796
Inventories 24,802 25,253 21,176 21,702
Trade and other receivables 170,123 157,680 161,091 150,884
Income tax receivables 932 1,387 442 1,286
Contract assets 14,148

Financial Overview

Current Assets

Deferred costs 22
Investments 20 1,046 837
Cash and cash equivalents 29 55,479 37,382 44,376 19,573
Total current assets 273,861

Total Assets

1,317,8661,275,3381,250,3151,223,290

EQUITY AND LIABILITIES

Called-up capital 30 272,721 272,721 272,721 272,721
Capital surplus 30 181,489 181,489 180,956 180,956
Profit reserves 30 106,479 106,479 104,978 104,978
Legal reserves 30 51,612 51,612 50,434 50,434
Reserves for own shares and interests 30 4,065 4,065 4,065 4,065
Own shares and interests 30 -4,065 -4,065

Statutory reserves 30 54,854 54,854 54,544 54,544
Other revenue reserves 30 13 13 0 0
Retained earnings 30 96,640 50,003 70,492 46,869
Retained earnings from previous periods 49,575 12,497 46,628 26,076
Profit or loss for the period 47,065 37,506 23,864 20,793
Fair value reserve 30 -172 -188 -172 -188
Reserves for actuarial gains/losses 30 1,429 1,155 1,214 897
Translation reserves 30 52 18 0 0
Total equity 658,638 611,677 630,189 606,233
Contract liabilities 31 19,730 17,072 19,237 16,425
Provisions 32 24,711 21,220 21,139 17,925
Other payables

33

Deferred liabilities 8,916 5,810 426 666
Loans and borrowings 34 306,578 236,683
Lease liabilities 35 65,216 59,342
Deferred tax liabilities 14 304 1,893
Total non-current liabilities 448,791 350,197 434,963 336,710
Operating liabilities 37 123,746 123,915
Income tax payable 14 7 221
Loans and borrowings 34 30,598 132,757
Lease liabilities 35 9,868 10,603
Other financial liabilities 36 2 2
Contract liabilities 38 11,907

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Consolidated Statement of changes in equity of the Telekom Slovenije Group in 2023

Called-up capital Capital surplus Revenue reserves Net profit or loss brought forward Fair value reserve for financial instruments Fair value reserve for hedging instruments in net amount Reserves for actuarial deficits and surpluses Currency translation reserve Total
10,275 5,779 5,602 Deferred liabilities 39 34,309 35,691 29,052 30,161
Total current liabilities 210,437 313,464 185,163 280,347 Total liabilities 659,228 663,661 620,126
617,057 Total equity and liabilities 1,317,866 1,275,338 1,250,315 1,223,290

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

Reserves

Other revenue reserves Retained earnings from previous periods Profit or loss for the period Balance as at 1 Jan 2023
272,721 181,489 51,612 4,065
-4,065 54,854 13 12,497
37,506 -202 14 1,155
18 611,677

Net profit or loss for the period

0 0 0 0 0 0 0 0 47,065 0 0 0 0 47,065

Other comprehensive income for the period

0 0 0 0 0 0 0 0 0 67 -14 -53 0 0

Total comprehensive income for the period

0 0 0 0 0

Transfer of profit or loss from previous period to retained earnings

0 0 0 47,065 67 -14 -53 0 47,065

Other changes in equity

0 0 0 0 0 0 0 37,506 -37,506

Changes in equity

0 0 0 0 0 0 0 37,182 -37,506 -37 0 327 34 0

Other

0 0 0 0 0 0 0 -104 0

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Consolidated Statement of changes in equity of the Telekom Slovenije Group in 2022

Called-up capital Capital surplus Revenue reserves Net profit or loss brought forward Fair value reserve for financial instruments Fair value reserve for hedging instruments in net amount Reserves for actuarial deficits and surpluses Currency translation reserve Total
-104 272,721 181,489 51,612 4,065 -4,065 54,854 13 49,575
47,065 -172 0 1,429 52 658,638

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

For more details see Note 30 Equity and reserves.

Profit and Loss Statement

from previous periods Profit or loss for the period
Balance as at 1 Jan 2022 272,721
181,489
51,612
3,671
-3,671
54,854
13 4,050
37,888 -26
-40 -2,139
9 600,431
Net profit or loss for the period 0
0
0
0
0
0
0
37,506
0
0
0
0
Total comprehensive income for the period 0
0
0
0
37,506
-336
54
3,661
8
3,387

3,661

Payment of dividends

0 0 0 0 0 0 -29,244 0 0 0 0 0 -29,244

Purchase of own shares

0 0 0 0 -394 0 0 0 0 0 0 0 -394

Forming treasury shares reserves

0 0 0 394 0 0 0 -394 0 0 0 0 0

Transactions with owners

0 0 0 394 -394 0 0 -29,638 0 0 0 0 0 -29,638

Transfer of profit or loss from previous period to retained


earnings

0 0 0 0 0 0 0 37,888 -37,888 0 0 0 0 0

Other changes in equity

0 0 0 0 0 0 0 207 0 160 0 -367 0 0

Changes in equity

0 0 0 0 0 0 0 38,095 -37,888 160 0 -367 0 0

Other

0 0 0 0 0 0 0 -10 0 0 0 0 1 -9

31 Dec 2022

272,721 181,489 51,612 4,065 -4,065

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Separate statement of changes in equity of the Company Telekom Slovenije in 2023

Called-up capital Capital surplus Revenue reserves Net profit or loss brought forward Fair value reserve for financial instruments Fair value reserve for hedging instruments in net amount Reserves for actuarial deficits and surpluses Total
272,721 180,956 50,434 4,065

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

Financial Summary

-4,065 54,544 0 26,076 20,793 -203 15 897 606,233
Net profit or loss for the period
0 0 0 0 0 0 0 0 23,864
Other comprehensive income for the period
0 0 0 0 0 0 0 0 0
68 -16 39 91 Total comprehensive income for the period
0 0 0 0 0 0 0 0 23,864
68 -16 39 23,955 Transfer of profit or loss from previous period to retained earnings
0 0 0 0 0 0 0 20,793 -20,793

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Separate statement of changes in equity of the Company Telekom Slovenije in 2022

in EUR thousand

Other changes in equity -242 -37 278 -1
Changes in equity 20,551 -20,793 -37 278 -1
Other 1 0 1 0 0 2
Balance as at 31 Dec 2023 272,721 180,956 50,434 4,065 -4,065 54,544 0 46,628 23,864 -171 -1 1,214 630,189

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

For more details see Note 30 Equity and reserves.

Called-up capital

Capital surplus Revenue reserves Net profit or loss brought forward Fair value reserve for financial instruments Fair value reserve for hedging instruments in net amount Reserves for actuarial deficits and surpluses Total
Legal reserves Reserves for own shares Own shares Statutory reserves Other revenue reserves Retained earnings from previous periods Profit or loss for the period
Balance as at 1 Jan 2022 272,721 180,956 50,434 3,671 -3,671 54,544
0 0 0 0 0 0 0

Financial Summary

Other comprehensive income for the period 0 0 0 0 0 0 0 0 -335 55 3,119 2,839
Total comprehensive income for the period 0 0 0 0 0 0 0 20,793 -335 55 3,119 23,632
Payment of dividends 0 0 0 0 0 0 -29,244 0 0 0 0 -29,244
Purchase of own shares 0 0 0 0 -394 0 0 0 0 0 0 -394
Forming treasury shares reserves 0 0 0 0 0 0 0 0 0 0 0 0

Transactions with owners

0 0 0 394 -394 0 0
0 0 0 -29,638 0 0 0
0 0 0 0 0 0 0

Transfer of profit or loss from previous period to retained earnings

0 0 0 34,371 -34,371 0 0

Other changes in equity

0 0 0 199 0 160 0 -359

Changes in equity

0 0 0 34,570 -34,371 160

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

The consolidated and separate cash flow statement

Telekom Slovenije Group

Telekom Slovenije

in EUR thousand

Note I - XII 2023 I - XII 2022 I - XII 2023 I - XII 2022
Cash flows from operating activities
Net profit for the period 47,065 37,506 23,864 20,793
Adjustments for:
Depreciation 164,431 166,090 137,869 138,881
Impairment and write-offs of property, plant and equipment, and intangible assets 8,736 1,713 2,959 1,010
Gain/loss on disposal of property, plant and equipment -2,210

Impairment and write-off of inventories

-1,150 -3,881 -1,370

Net impairment of receivables and contract assets

12 902 1,381 852 1,266

Adjustment for provisions

5,359 3,161 4,394 2,577

Finance income

2,597 2,953 2,068 2,414

Finance expenses

-1,986 -3,343 -4,101 -4,724

Income tax expense

17,262 8,021 19,188 8,154

Cash flows from operating activities prior to changes in working capital and provisions

427 7,919 -1,018 5,054

Change in inventories

242,583 224,251 182,194 174,055

Change in trade and other receivables

1,833 -2,121 1,957 -1,331

Change in accrued and deferred asset items and contract assets

-17,518 -7,176 -13,539 -6,712

Change in provisions

-1,037 -3,232 149 -2,446

Change in trade and other payables

1,109 -417 1,789 -464

Change in trade and other payables

15,021 -17,714 22,009

Change in accrued and deferred liability items and contract liabilities

-25,511

Income tax paid

-2,300 -7,743 -1,245 -6,694

Net cash from operating activities

245,705 198,423 194,954 134,371

Cash flows from investing activities

Proceeds from investing activities

3,674 2,403 32,753 19,705

Proceeds from the sale of property, plant and equipment

3,171 1,704 4,662 2,200

Dividends received

166 240 271 1,185

Proceeds from interest

255 4 3,452 1,540

Receipts from the sale of investments

37 400 37 400

Proceeds from repayment of loans and deposits

45 55 24,331 14,380

Disbursements from investing activities

-171,140 -153,198 -143,518 -111,154

Disbursements from property, plant and equipment

-95,588 -96,548 -70,157 -69,923

Disbursements from intangible non-current assets

-75,352 -56,550 -69,131 -34,441

Investments in subsidiaries and associated companies

0 0

Cash Flows Statement

Cash flows from investing activities

Disbursements for loans and deposits issued -1,000
-200
-100
-4,230
-5,790

Net cash used in investing activities

-167,466-150,795-110,765-91,449

Cash flows from financing activities

Proceeds from financing activities 100,000 60,000 100,000 60,000
Proceeds from borrowings 100,000 60,000 100,000 60,000
Disbursements from financing activities -160,195 -86,231 -159,439 -87,153
Disbursements from treasury shares buyback 0 -394 0 -394
Disbursements for approval of borrowings and issue of bonds -60 0 -60 0
Repayment of lease liabilities – principal -10,243 -9,158 -10,002 -8,723
Repayment of current borrowings 0 0 0 -1,400
Repayment of non-current borrowings -132,527 -40,220 -132,527 -40,220
Sale of derivatives 0 0 0 0
Disbursements for interest -17,365 -7,215 -16,850 -7,172
Dividends paid 0

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

9.2. Notes to the consolidated financial statements of the Telekom Slovenije Group and the separate financial statements of Telekom Slovenije

1. Reporting entity

Telekom Slovenije, d. d., (hereinafter: Telekom Slovenije or Company) and its subsidiaries comprise the Telekom Slovenije Group (hereinafter: Telekom Slovenije Group or Group). Subsidiaries are listed in Note 19 Investments in subsidiaries. A detailed overview of the Group’s composition is given in the business report herein.

Telekom Slovenije is a public limited company. The Company's registered address is: Cigaletova 15, 1000 Ljubljana, Slovenia.

The company’s shares are listed on the Prime Market of the Ljubljana Stock Exchange.

The Company’s ultimate beneficial owner is the Republic of Slovenia, which holds a 62.54% share in the Company Telekom Slovenije (Note 30 Equity and reserves).

The core activity of the Group is the provision of telecommunication services and products. These include fixed-line and mobile telephony services, internet and television services, installation and maintenance of telecommunications networks, systems integration of business solutions, digital content and advertising. With its companies, Telekom Slovenije Group operates in the following countries: Slovenia, Bosnia and Herzegovina, Serbia, Montenegro, Kosovo and North Macedonia.

The attached consolidated and separate financial statements are prepared for the Telekom Slovenije Group and the company Telekom Slovenije for 2023, with comparative statements for 2022.

2. Basis for preparation

a. Statement of conformity

The consolidated financial statements of the Telekom Slovenije Group and separate financial statements of the Company Telekom Slovenije have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union, and in line with the provisions of the

-29,244 0 -29,244 Net cash used in financing activities
-60,195 -26,231 -59,439 -27,153 Net increase/decrease in cash and cash equivalents
18,044 21,397 24,750 15,769 Opening balance of cash
37,382 15,935 19,573 3,754 Effect of exchange rate changes on cash and cash equivalents
53 50 53 50 Closing balance of cash
55,479 37,382 44,376 19,573

Notes on pages 164 to 245 are an integral part of these consolidated financial statements.

Companies Act (ZGD-1)

The Management Board approved the consolidated financial statements of the Telekom Slovenije Group and the separate financial statements of the Company Telekom Slovenije on 15 March 2024. Deloitte revizija d.o.o. audited and expressed an unmodified opinion on the 2023 financial statements. PricewaterhouseCoopers (PwC) d.o.o. audited the 2022 financial statements and expressed an unmodified opinion.

b. Functional and presentation currency

The attached financial statements of the Telekom Slovenije Group and separate financial statements of the Company Telekom Slovenije have been prepared in Euros, which is the functional and presentation currency of the Company and the Telekom Slovenije Group. All financial information is presented in Euros and rounded to thousand unless otherwise defined.

c. Measurement bases

The financial statements have been prepared based on historical cost, with the exception of:

  • financial assets and liabilities measured at fair value or amortised cost, and
  • assets classified as held for sale at the lower of its carrying amount and fair value less costs to sell.

The methods used for measuring fair value are described in Note 4 Determination of Fair Value. The Group’s and the Company’s financial statements have been prepared based on the going concern assumption. (accounting assumption of going concern). The Group’s and the Company's operations are not of seasonal nature.

d. Use of significant estimates and judgements

The preparation of the financial statements requires management to make certain estimates, judgements and assumptions that impact the carrying values of assets and liabilities and the disclosure of contingent liabilities on the balance sheet date and the balances of income and expenses for the period then ended.

Future events and their effect cannot be defined with certainty. Accordingly, the accounting estimates made require the exercise of judgement, and those used in the preparation of the financial statements will change as new events occur, as more experience is acquired, as additional information is obtained and as the business environment changes. The actual values may differ from the estimated ones. Estimates and assumptions are subject to regular reviews. Changes in accounting estimates are recognised for the period in which the estimates change and in any future periods affected.

Estimates and assumptions that have the most significant effect on the amounts recognised in the financial statements include:

Determining the useful lives of property, plant and equipment, intangible assets, and right-of-use assets

In estimating the useful lives of assets, the Group takes into account the expected physical wear and tear, as well as technical or commercial obsolescence. The adequacy of the useful lives is monitored by a working group, which annually checks the useful lives and the residual value; if expectations differ significantly from earlier estimates of depreciation/amortisation rates, the useful lives and residual values are restated for the current and future periods. The working group mainly consists of technical experts who assess the useful lives based on previous work experience and the lifetime of the assets, monitor technological development and changes in the business activity.

For right-of-use assets, the Group and the Company determine the useful life based on the lease contract term if the latter is shorter than the useful life. If the contract is concluded for an indefinite period or is renewed annually, the expected depreciation periods for each category of assets are used. The estimated useful lives of assets are presented in Notes 3.c, 3.d and 3.e.

Impairment of assets

Property, plant and equipment and intangible assets

The Group and the Company check on an annual basis the book values of significant items of property, plant and equipment and intangible assets in order to establish whether there is any need to impair any of the assets. Upon assessing whether indication for impairment exists, it is checked whether significant technological changes, market changes or a significant decrease in interest rates occurred. If so, the asset’s recoverable amount is ascertained. Impairment is carried out if the asset's book value exceeds its estimated recoverable amount.

Impairment of goodwill is established at least once a year. For this purpose, the Group and the Company obtained a certified business appraiser and carried out a valuation on 30 November 2023 according to which the recoverable amount of goodwill exceeds its book value.

Information about other significant assessments of uncertainty taken into consideration by management in the case of asset impairment are described in the following notes:

  • intangible assets and goodwill – Note 3.c and Note 16,
  • property, plant and equipment – Note 3.d and Note 17.

Investments in subsidiaries

For impairment of investments in subsidiaries, the Group checks indicators of impairment particularly for companies whose investment significantly (over 20%) exceeds the Company's share capital and for companies that reported negative operating results and/or disclosed negative equity, or if there were other indicators of impairment. In such cases, the Company obtains an estimate of the recoverable amount of investments in subsidiaries by a certified business appraiser. The recoverable amount equals fair value less the costs of sale or value in use, whichever is higher. Cash generating units (CGU) at Group level are individual group companies. For 2023, based on checking for signs of impairment, the Group opted to assess the recoverable amount for its subsidiaries TSmedia, Tsinpo, Soline, SIOL Zagreb, SIOL Prishtina and SiOL Sarajevo. The recoverable amounts of individual companies were assessed by a certified business appraiser.

Details of establishing recoverable amounts are described in Note 3.f and Note 19 Investments in subsidiaries.

Operating receivables

To recognize receivables in accordance with IFRS 9, the Group and the Company use a simplified approach with lifetime expected credit losses over the entire useful life. Probability of default represents the key input data used to measure expected credit losses. Probability of default is estimated based on experience from past years and future expectations. The Group’s policies are detailed in Notes 3. f, 26 Trade and other receivables and 45 Financial instruments and financial risk management.

Deferred tax assets

Deferred tax is calculated using the balance sheet liability method, providing for all temporary differences between the book values and tax bases of assets and liabilities. The amount of deferred tax is determined based on the expected method of payment or settlement of the book value of assets and liabilities using the tax rates expected in future periods. Upon any change in the tax rate the Group and the Company would make corresponding recalculations for deferred tax assets. The Group and the Company recognise deferred tax assets if it is probable that sufficient taxable profit will be available in the future, against which the deductible temporary differences can be utilised. Detailed disclosure regarding the formation of deferred tax assets and liabilities is available in Notes 3. q and 14.

Provisions for legal actions

Provisions are recognised if a present obligation (legal or constructive) exists as a result of a past event and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and if the amount of the obligation can be estimated reliably. Provisions are recognised depending on management’s estimation of the amount and timing of the obligation and the probability of an outflow of resources required to settle the obligation, either legal or constructive. Managements of individual companies within the Group check regularly, i.e. on a monthly basis, whether the circumstances surrounding the formation of the amount of provisions have changed. In the event of a change, the estimate of the amount of provision may change depending on the estimated expected date and the amount of settlement. Formation of individual provisions is detailed in Notes 3.l and 32.

e. New accounting standards and amendments to existing ones

New and amended IFRS accounting standards applicable in the current reporting period

In the current year, the Group and the Company have applied a number of amendments to IFRS Accounting Standards issued by the International Accounting Standards Board (IASB) and adopted by the EU that are mandatorily effective for reporting period that begins on or after 1 January 2023. Their adoption has not materially impacted the disclosures or the amounts reported in these financial statements.

- Amendments to IAS 1 “Presentation of Financial Statements” – Disclosure of Accounting Policies issued by IASB on 12 February 2021. The amendments require entities to disclose their material accounting policies rather than their significant accounting policies and provide guidance and

167

examples to help preparers in deciding which accounting policies to disclose in their financial statements.

  • Amendments to IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” – Definition of Accounting Estimates issued by IASB on 12 February 2021. Amendments focus on accounting estimates and provide guidance how to distinguish between accounting policies and accounting estimates.
  • Amendments to IAS 12 “Income Taxes” – Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued by IASB on 6 May 2021. According to amendments, the initial recognition exemption does not apply to transactions in which both deductible and taxable temporary differences arise on initial recognition that result in the recognition of equal deferred tax assets and liabilities.
  • Amendments to IAS 12 “Income Taxes” – International Tax Reform – Pillar Two Model Rules issued by IASB on 23 May 2023. The amendments introduced a temporary exception to the accounting for deferred taxes arising from jurisdictions implementing the global tax rules and disclosure requirements about company’s exposure to income taxes arising from the reform, particularly before legislation implementing the rules is in effect.

Amendments to other accounting standards are not relevant for the Group or the Company, or will not impact the financial statements, therefore they are not disclosed.

New and revised IFRS Accounting Standards in issue and adopted by the EU but not yet effective

The Group and the Company have not adopted early any other standard, clarification or amendment listed below that has been issued but is not yet valid.

  • Amendments to IFRS 16 “Leases” – Lease Liability in a Sale and Leaseback issued by IASB on 22 September 2022 and effective for annual periods beginning on or after 1 January 2024. Amendments to IFRS 16 require a seller-lessee to subsequently measure lease liabilities arising from a leaseback in a way that it does not recognise any amount of the gain or loss that relates to the right of use it retains. The new requirements do not prevent a seller-lessee from recognising in profit or loss any gain or loss relating to the partial or full termination of a lease.

New and revised IFRS Accounting Standards in issue but not adopted by the EU

At present, IFRS as adopted by the EU do not significantly differ from IFRS adopted by the International Accounting Standards Board (IASB) except for the following new standards and amendments to the existing standards, which were not adopted by the EU by the date of authorisation of these financial statements.

The Group and the Company do not expect that the adoption of the standards listed above will have a material impact on the financial statements in future periods.

  • Amendments to IAS 1 “Presentation of Financial Statements” – Classification of Liabilities as Current or Non-Current issued by IASB on 23 January 2020 and Amendments to IAS 1 “Presentation of Financial Statements” – Non-current Liabilities with Covenants issued by IASB on 31 October 2022. The amendments, which were issued on January 2020, provide a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. Amendments issued on October 2022 clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability and set the effective date for both amendments to annual periods beginning on or after 1 January 2024.
  • Amendments to IAS 7 “Statement of Cash Flows” and IFRS 7 “Financial Instruments: Disclosures” – Supplier Finance Arrangements issued by IASB on 25 May 2023. The amendments add disclosure requirements and ‘signposts’ within the existing disclosure requirements to provide qualitative and quantitative information about supplier finance arrangements.
  • Amendments to IAS 21 “The Effects of Changes in Foreign Exchange Rates” – Lack of Exchangeability issued by IASB on 15 August 2023. Amendments contain guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

  • IFRS 14 “Regulatory Deferral Accounts” issued by IASB on 30 January 2014. This standard is intended to allow entities that are first-time adopters of IFRS, and that currently recognise regulatory deferral accounts in accordance with their previous GAAP, to continue to do so upon transition to IFRS.
  • Amendments to IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture issued by IASB on 11 September 2014. The amendments address a conflict between the requirements of IAS 28 and IFRS 10 and clarify that in a transaction involving an

3. Summary of significant accounting policies

a. Basis of consolidation

The consolidated financial statements are comprised on the basis of the financial statements of the controlling company Telekom Slovenije and its subsidiaries for the financial year 2023. Financial statements of individual Group companies have been prepared for the same reporting year as the financial statements of the controlling company using consistent accounting policies. In the event of inconsistencies in accounting policies, individual companies make the relevant modifications in their financial statements, which form the basis for the consolidated financial statements.

Business Combinations

Business combinations are accounted for using the acquisition method on/as of the date when the controlling company obtains control over the subsidiary. The acquired assets and liabilities are recognised in the consolidated financial statements at fair value estimated on the acquisition date. The excess purchase consideration of the net fair value of the acquired assets is disclosed under intangible assets as goodwill. If the excess purchase consideration is negative, it is recognised directly in the statement of profit or loss as finance income.

Subsidiaries

Subsidiaries are entities controlled, indirectly or directly, by the Company Telekom Slovenije via its own subsidiaries. The Company controls a subsidiary if it is exposed to or has rights to variable returns from its involvement with the company. Control exists when the controlling company Telekom Slovenije has the ability to affect the financial and business decisions of the company in order to benefit from its operations.

Financial statements of subsidiaries are included in the consolidated financial statements from the date on which such control begins. Subsidiaries are de-consolidated from the consolidated financial statements from the moment when the control over the subsidiary by the controlling company or another Group company ceases. If control over a subsidiary ceases during the year, the consolidated financial statements include the results of the subsidiary up until the date on which such control over the subsidiary still existed. Upon loss of control, all assets and liabilities of the subsidiary are derecognised and the gain or loss due to the deconsolidation is recognised in the consolidated statement of profit or loss. If the Group keeps an interest in the previous subsidiary, this interest is measured at fair value as at the date of losing control. Subsequently, this interest is accounted for as investment in an associate (applying the equity method) or as financial investment in equity instruments in accordance with IFRS 9, depending on the level of control in equity.

Consolidated financial statements do not include intra-group transactions, assets and liabilities, equity, income and expenses, and cash flows between Group companies.

b. Foreign currencies

Transactions in foreign currencies are translated into the functional currency using the exchange rate at the date of the transaction. Cash, receivables and liabilities and other monetary assets are translated into the functional currency on the balance sheet date using the daily exchange rate as at the balance sheet date. Non-monetary assets and liabilities expressed in a foreign currency and measured at historical cost are translated using the exchange rate applicable on the date of transaction. Non-monetary assets and liabilities expressed in a foreign currency and measured at fair value are translated using the exchange rate as at the date on which the fair value was determined. All exchange rate differences are recognised in the statement of profit or loss, except for differences that arise on restatement of investments in equity instruments classified as measured at fair value through other comprehensive income that are recognised directly in other comprehensive income.

Companies conducting business operations in foreign currencies

On the reporting date, foreign subsidiaries whose functional currency is not Euro translate their assets and liabilities into Euro by using the exchange rate of the European Central Bank (ECB) as at the reporting date, while the average exchange rate of the reporting period is applied for the statement of profit or loss.

Until the foreign subsidiary is disposed of, exchange differences that occur in the translation from the functional into the presentation currency are recorded in the statement of other comprehensive income.

c. Intangible assets and property, plant and equipment

Intangible assets

An item of intangible assets is recognised when it is probable that future economic benefits associated with the item will flow to the Group or the Company and the cost of the item can be measured reliably. Upon initial recognition, intangible assets with finite useful lives are stated at cost less accumulated amortisation and less any impairment possible losses. For intangible assets with an indefinite useful life, it is ascertained at least once a year whether they need to be impaired in accordance with IAS 36. All intangible assets have finite useful lives, except the item of goodwill.

The Group and the Company monitor the useful lives of significant items of intangible assets through administrators of these assets and within a working group, which annually checks the useful lives and residual values. If estimated expectations differ significantly from the applicable estimates of amortisation rates, the impact is restated for the current and future periods. The effect of such a change is described in the notes within the accounting period in which the change in estimate occurred. Compared to the previous year, estimated useful lives have not changed.

Estimated useful lives of groups of intangible assets for 2023 and 2022

Groups of intangible assets Useful lives in years
- concessions 13 to 20
- trademarks 10
- licences 1 to 7
- programme rights – TV content 1 to 5
- cost of obtaining contracts with customers 2.5 to 3.5
- customer list 3 to 5
- computer software 2 to 7
- other property rights, patents, trademarks and licences 2 to 20

The costs of concessions obtained for the use of the radio frequency spectrum are capitalised at cost and amortised on a straight-line basis over the useful life of the concession contract, which is between 13 and 20 years – Note 16 Intangible assets.

The costs of obtaining contracts with customers are costs that are directly related to the obtaining of subscribers and represent additional costs the Group and the Company have with obtaining contracts with customers and which would not have been incurred had the Group and the Company not obtained the contract. Sales commissions are recorded as costs of obtaining contracts with customers and are amortised in line with the transfer of the economic benefits to the customer, i.e. within the period of expected contract term. The costs of sales commissions are reduced by the value of prematurely terminated subscriptions in the period in which the prematurely terminated subscription occurs.

Capitalised costs comprise costs of material, direct labour costs and other costs that can be directly attributed to bringing the asset to the condition necessary for the intended use. The Group and the Company monitor by project administrators to ensure that only those costs are capitalised that meet the criteria defined.

Development costs are recognised under intangible assets if they can be measured reliably, if the product or the process is technically and commercially feasible, if future economic benefits will result from its use, if sufficient resources are available to complete development and if the entity intends to use or sell the asset.

An intangible asset is derecognised upon disposal or when no future economic benefit is expected from.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Intangible Assets

its use or disposal. Gains or losses arising from the derecognition of an intangible asset and measured as the difference between the net disposal proceeds and the book value of the asset are recognised in the statement of profit or loss upon their derecognition.

Companies check annually the book values of intangible assets to determine whether there is any indication of impairment. Upon assessment of whether this indication of impairment exists, it is checked whether significant technological changes, market changes, obsolescence or a significant decrease in interest rates occurred. If so, recoverable amount is ascertained. Impairment is carried out if the book value of an intangible asset exceeds its recoverable amount.

The Group and the Company plan positive results and cash flows for the current and coming years as well as cash flows from economic benefits of intangible assets, therefore, the need for impairment was not established.

Goodwill

Goodwill arises upon acquiring a subsidiary and is measured at cost less accumulated impairment losses. The need for impairment of goodwill, along with the calculation of the recoverable amount, is established for the cash generating unit (CGU) at least once a year. Determining the present value requires the management to estimate future cash flows from the CGU and set an appropriate discount rate. Impairment is recognised in the statement of profit or loss among other operating expenses under the item 'impairment of intangible assets and property, plant and equipment.

Property, Plant and Equipment

Upon acquisition, items of property, plant and equipment owned by Group companies are disclosed at their cost. Cost includes all costs that may be directly attributed to getting an item of property, plant and equipment ready for its intended use.

Estimated costs of restoring locations for receiving-transmitting stations to their original condition are disclosed as an integral component of the asset's cost and are amortised over the asset's residual useful life. Provisions required to restore the original condition, discounted to present value, are reported under provisions.

The cost of an item of property, plant and equipment constructed/made within the Group companies includes the costs of material and direct labour. The costs of construction/making of property, plant and equipment which are included in cost are recognised as cost reduction within profit or loss.

When an item of property, plant and equipment comprises major components with different useful lives, these components are accounted for as separate items of property, plant and equipment.

Subsequent costs relating to property, plant and equipment increases their cost if it is probable that their future economic benefits will flow to the Group or Company.

The progress of projects and investments is monitored by the Group and the Company through project administrators on a monthly basis. If it is established that a certain project will not be finished, a write-off is carried out.

Upon initial recognition, property, plant and equipment are measured at cost and reduced according to value due to depreciation or potential impairment.

Residual values and useful lives of significant items of property, plant and equipment are reassessed on an annual basis and if expectations differ significantly from earlier estimates, depreciation rates are adjusted for the current and future periods. The effect of the change in estimate is described by the Group and the Company in the notes on the accounting period in which the change in estimate occurred.

Estimated Useful Lives of Groups of Property, Plant and Equipment in 2023 and 2022

Groups of property, plant and equipment Useful lives in years
buildings 50
electrical and machine installations 15 to 30
cable lines 33.3
cable network – air and overhead routing 10
cable network – land 20 to 25
exchange switches 5 to 12.5
other equipment 1 to 15

Items of property, plant and equipment under construction are recognised at their cost formed thus far. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefit is expected from its use or disposal. Gains or losses arising from the derecognition of an item of property, plant and equipment, measured as the difference between the net disposal proceeds and the

book value of the asset, are recognised in the statement of profit or loss upon their derecognition. Companies in the Group check annually the book values of property, plant and equipment to determine whether there is any indication of impairment. When assessing whether indication of impairment exists, the companies examine external and internal circumstances. External circumstances may significantly change the value of assets due to the passage of time or normal use as expected, significant changes in the technological, market or economic environment, or an increase in market interest or other market yield that may affect the discount rate in the calculation of value in use. Internal circumstances are obsolescence or physical damage to the assets and reduction of the expected use of the assets. If such indicators exist, recoverable amount is ascertained.

Impairment of property, plant and equipment is recognised in the statement of profit or loss among other operating expenses under impairment of intangible assets and property, plant and equipment. The Group and the Company plan positive results and cash flows for the current and coming years as well as cash flows from economic benefits of property, plant and equipment, therefore, the need for impairment was not established.

d. Amortisation and depreciation

Amortisation of intangible assets is accounted on a straight-line basis over their estimated useful lives and begins when assets are available for use. Depreciation is recognised in the statement of profit or loss on a straight-line basis over the estimated useful lives of items of property, plant and equipment. Land and items of property, plant and equipment under construction are not depreciated. Depreciation begins when items of property, plant and equipment are made available for use.

e. Leases

The Group and the Company as the lessee

Upon signing the lease contract, the Group and the Company assess whether the contract contains a lease in line with IFRS 16. Under this standard, a contract is, or contains, a lease if it conveys the lessee the right to control the use of an identified asset for a period of time in exchange for consideration. The Group and the Company have not used exemptions envisaged by the standard for low-value lease contracts and for leases expiring earlier than 12 months from initial application.

For lease contracts, the standard requires a lessee to recognise a right-of-use asset (lease liability) at the start of the lease. A right-of-use asset is recognised on the day the lease begins, i.e. when the asset is available for use. The initial measurement of an asset includes the amount of the lease liability at its initial recognition (discounted present value of lease payments outstanding as at that date), lease payments made at or before the lease commencement date less any lease incentives received and an estimate of potential costs to be incurred by the lessee in dismantling and removing the underlying asset. Variable lease payments, which are not subject to inflation or interest rates are not included in the measuring of lease liabilities and the right-of-use assets. The related payments are recognised upon emergence of an event as an operating expense.

Right-of-use assets are subsequently measured at cost less any accumulated depreciation and less impairment losses and adjusted for any remeasurement of the lease liability. The asset is depreciated from the beginning of the lease until the end of its useful life or until the end of the lease term, whichever is shorter. If the contract is concluded for an indefinite period or is renewed annually, the expected depreciation periods for each category of assets are used.

Category or right-of-use assets Useful lives in years
Base stations – easement and lease 15
Rental of premises 10
Technological premises – easement and lease 15
Lease of lines 15
Other 5

Compared to the previous year, estimated useful lives have not changed.

Indication of impairment is annually checked and in case of their occurrence, their recoverable amount is determined. In the event of impairment, such impairment is recognised in the statement of profit or loss in line with IAS 36.

Lease liabilities are recognised on the asset’s lease commencement date at the present value of lease payments that have not been paid yet. Liabilities represent discounted contractually agreed rents, while some contracts also include adjustment of liabilities to amend the cost of living index. The discount rate is determined using the interest rate derived from borrowing costs and based on the interest rate at which the Group and the Company, taking credit rating into account, can obtain a loan for the purchase of property, plant and equipment of a comparable amount (value) and maturity. Upon subsequent measurement of lease liabilities, the latter increase to reflect the interest on the lease liability and decrease by the value of the lease payments, additionally, in the event that the lease terms change, the present value is remeasured based on a reassessment of future lease payments or a change in the lease term (duration or price).

After the lease commencement date, the financial liability from lease is remeasured using the new discount rate if the lease term or future lease payment amount has changed. If a lease is terminated or there is a decrease in scope, the gain or loss associated with the partial or full termination of the lease is recognised in the statement of profit or loss.

Lease liabilities are recognised under non-current liabilities, except for liabilities that will be settled over the following 12-month period from the balance sheet date and are stated in the balance sheet as current lease liabilities.

Leases comprise the lease of lines, business and technological premises, the creation of easement or lease of land or premises for base stations, and functional locations. Inter-operator leases in Slovenia are regulated by published price lists for most services. Non-current leases are subject to conclusion of contracts with a fixed-term period of predominantly 15 years.

For business premises, base stations and functional locations, easement compensation or lease payment is set on the basis of agreements, valuations and the lessors’ price lists. Lease contracts are concluded for a definite or indefinite period of time, while easement agreements are entered into for the period of operation of electronic communication network and the pertaining infrastructure, or for a fixed term with the possibility of extension based on new negotiations. Contracts or agreements concluded for an indefinite period of time and for the period of operation can be terminated based on certain conditions. These are as follows:

  • the lessee or the easement beneficiary may terminate the contract in writing within 3 months if the property does not meet the technical requirements or is no longer necessary;
  • the owner can terminate the contract without a notice period if the lessee destroys the building;
  • a notice period of 3 to 12 months applies if the lessee breaches provisions of the concluded contract;
  • the possibility of termination by the owner within 1 year pursuant to provisions of the Code of Obligations and the Office Buildings and Business Premises Act.

The Group and the Company as the lessor

The Telekom Slovenije Group and the Company Telekom Slovenije classified all leases under operating leases, as the lease does not involve transferring all significant risks and benefits connected to the ownership of the asset which is the subject of the lease. Lease payments arising from operating lease are recognised as income in the statement of profit or loss within the lease term period. These refer primarily to co-locations, lease of business premises and base stations. For the purpose of determining possible lease payments, sample contracts are provided for regulated services, while commercial tariffs are applied for unregulated services. The bases for lease payments are prepared under the same terms and conditions as when the Group and the Company act as a lessee. Lease contracts for the use of premises, co-locations and base stations are mostly concluded for an indefinite period of time. The notice periods range from 2 to 12 months. The right to terminate the contract lies with the customer under the terms set out in the subject contract. In extraordinary circumstances (default), the contract may also be terminated by the Group and the Company.

f. Financial instruments

Financial assets

A financial asset is recognised when the Group or the Company become a party to contractual provisions of the financial instrument.

When a financial asset is recognised by the Group or the Company for the first time, the classification will depend on the business model for managing financial assets and on their contractual cash flow characteristics of the acquired financial asset, then the asset will be classified into one of the following categories:

Financial Assets

Financial Assets Measured at Amortised Cost

Financial assets measured at amortised cost are financial instruments which the Group and the Company hold within a business model whose objective is to hold financial assets in order to collect contractual cash flows and the financial asset gives rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. This category includes borrowings, trade and other receivables, deposits, cash and cash equivalents.

Borrowings and receivables are recognised on day of the settlement and are initially measured at fair value, plus any direct transaction costs. Upon initial recognition, they are measured at amortised cost using the effective interest rate method, less expected credit losses.

Incurred profit and loss is recognised in the statement of profit or loss:

  • if the financial asset is derecognised,
  • if the financial asset is reclassified into a category measured at fair value through profit or loss,
  • as a result of impairment.

Financial Assets Measured at Fair Value Through Other Comprehensive Income

This category includes investments in debt and equity financial instruments or shares and interests of other companies.

Upon initial recognition of investments in equity instruments not held for trading, the Group and the Company irrevocably decide to measure these investments at fair value through other comprehensive income. This decision is made individually for each asset.

The fair value of investments that are listed on the stock exchange is measured at the closing stock market price on each reporting date.

Investments are recognised/derecognised as at the date of purchase/sale, respectively.

Any gains or losses arising from changes in fair value of the financial asset are recognised in other comprehensive income and presented directly in capital within the financial instruments fair value reserve in the net amount. Amounts presented in other comprehensive income may not be subsequently transferred to profit or loss. However, the Group and the Company may transfer the cumulative gain or loss within equity’s item.

Dividends received on such investments are recognised in profit or loss only:

  • upon establishment of the company’s right to receive a dividend,
  • if it is likely that economic benefits arising from the dividend will flow into the company, and
  • if it is possible to reliably measure the amount of the dividend,

except if the dividend clearly represents a recovery of part of the cost of the investment.

Derivative Financial Instruments

Derivative financial instruments are used to hedge a company's exposure to risks arising from financing and investing activities. The method of recognition of gains or losses arising from the change in fair value of these instruments depends on whether hedge accounting has been applied or not.

Interest rate swap liabilities are measured at fair value obtained by the Company from the banks participating in the transaction. The Company checks at least on a three-month basis whether interest rate hedging is still adequate, and if so, recognize the effective change in the fair value of the instrument in other comprehensive income. In the event of positive valuation, the fair value is disclosed in the balance sheet under financial assets, and in the event of negative valuation, it is disclosed under financial liabilities.

Trade and Other Receivables

Trade receivables are amounts of receivables due from business partners from the sale of goods and services within the ordinary course of business, which are measured upon initial recognition at transaction price less impairment losses. They are then carried at amortised cost.

To measure expected credit losses in accordance with MSRP 9, the Group and the Company use a simplified approach. Impairment of receivables is calculated as the amount equal to the expected credit losses over the entire useful life of a receivable. To measure expected credit losses, receivables were grouped together on the basis of common credit risk characteristics and maturities. Expected loss rates are based on payment data in the last 36 months and past credit losses incurred during the subject period. The effect of future-facing macroeconomic data on expected credit losses is not taken into account, as it is assessed as insignificant.

Loss due to impairment of receivables is recognised among operating expenses in the statement of profit or loss.

Impairment of financial assets

In line with IFRS 9, the Group and the Company use the expected loss model, and, in addition to the losses incurred, recognise losses expected to arise in the future. To that end, the Group and the Company assess evidence of impairment of financial assets.

On each reporting date, the Group and the Company must recognise expected credit losses for the entire duration, for all financial assets where credit risk has been increased since initial recognition. In this context, they consider all relevant and provable information, including future-facing information.

To estimate impairment, the Group and the Company apply the ECL measurement methodology, which is based on the risk parameters:

  • exposure at default (EAD),
  • probability of default (PD); and
  • loss given default (LGD).

The risk parameter assessments, which they consider in estimating expected credit losses, are based on a combination of own and external (market) data.

For the purpose of potential impairment, financial assets are assessed collectively for operating receivables and individually for other financial assets.

If, on the reporting date, the credit risk for said financial instrument has not significantly increased since initial recognition, the Group and the Company measure impairment loss for the relevant financial instrument as an amount that is equivalent to expected credit losses over a 12-month period.

For trade receivables and current contract assets that do not include a significant financing component, a simplified approach is used which requires impairment loss to always be measured as an amount that is equivalent to expected credit losses in the entire duration.

In 2023, the Group and the Company did not change the valuation technique or significant assumptions in assessing impairment of these financial assets.

Derecognition of financial assets

A financial asset is derecognised when:

  • the contractual rights to receive cash flows from the financial asset are transferred, or
  • contractual rights to receive cash flows are retained, but an obligation to pay those cash flows to one or more recipients (ultimate beneficiaries) is assumed and there is no obligation to pay any amounts unless the relevant amounts from the underlying asset are received.

On derecognition of an entire financial asset, the difference between its book value (on the date of derecognition) and the consideration received (including any newly acquired asset, minus any newly-undertaken liability) is recognised in profit or loss, with the exception of investments in shares and interests of other companies, for which the Group and the Company irrevocably decide to present subsequent changes in fair value under other comprehensive income.

Financial liabilities

The Group’s and the Company’s financial liabilities mainly comprise borrowings.

Upon initial recognition, borrowings are disclosed at their fair value less possible costs. After initial recognition, borrowings are stated at amortised cost using the effective interest rate method.

Under financial liabilities, liabilities arising from profit or loss distribution (dividends) are disclosed as well until they are paid out. Dividends are recognised as a liability in the period in which they are approved at the General Meeting of Shareholders and at the amount at which they are approved.

Borrowings are derecognised when all contractual obligations and liabilities are fulfilled, annulled or statute-barred.

Investments of the Company Telekom Slovenije in subsidiaries

Investments in subsidiaries are disclosed in Telekom Slovenije’s separate financial statements at cost, less any impairment losses. Investments in subsidiaries are recognised on the date when risks and benefits are transferred to the controlling company, i.e. when control is obtained.

The Group has no investments in associates and joint ventures.

Indications for impairment of investments in subsidiaries are assessed primarily under two criteria,

g. Investment property

Investment property is initially stated at cost. The cost of an investment property comprises its purchase price and costs that may be directly attributed to the acquisition (transaction costs). After initial recognition, investment property is stated at cost less accumulated depreciation and impairment losses. Depreciation is calculated on a straight-line basis over the useful lives of the assets. Land is not subject to depreciation. The useful life of investment property equals the useful lives of property, plant and equipment. Indication of impairment is assessed in the same way as for property, plant and equipment. Investment property is derecognised upon disposal or when it is permanently withdrawn from use and no future economic benefits are expected. Gains or losses arising from the derecognition of an item of property calculated as the difference between the net disposal proceeds and the book value of the asset are recognised in the profit or loss for the period during which the item of property is derecognised.

h. Assets held for sale

Assets held for sale are assets that are expected to be recovered through sale rather than through continuing use. The sale of these assets must be highly probable and anticipated in the coming 12 months. The sale is highly probable when the Group or the Company receives a buyer’s written commitment for purchasing the assets.

Assets are reclassified under assets held for sale at the lower of their book value and fair value, less costs to sell. Assets held for sale are not subject to depreciation.

Impairment losses on assets held for sale are recognised in the statement of profit or loss under “other operating expenses”, “impairment of intangible assets and property, plant and equipment” (Note 13 Finance income and finance expenses).

The Group and the Company periodically check whether the asset meets the criteria for being classified as held for sale. If the asset no longer meets these criteria, the Group and the Company reclassify it back as an item of property, plant and equipment. This type of assets is measured at the lower of the following values:

  • book value prior to the asset's classification among assets held for sale, adjusted for possible depreciation that would have been recognised if a property were not classified as property held for sale,
  • recoverable amount on the date of the subsequent decision that the asset will not be sold.

Adjustments of the book values of assets which are no longer treated as assets held for sale are included in the profit or loss for the period in which the recognition criteria are no longer met.

i. Inventories

Inventories are initially recognised at cost comprising the purchase price inclusive of discounts granted, import duties and other non-refundable purchase duties, as well as costs directly attributable to the acquisition.

Inventories are accounted for using the moving average price method.

Slow-moving, obsolete or damaged inventories are impaired to their net realisable value, which is lower than the book value or the estimated sales value in the ordinary course of business, less the estimated costs of completion and costs of selling the quantity unit.

j. Deferred costs

Deferred costs represent prepaid costs that are deferred and transferred on a straight-line basis to costs, with the transfer commencing on the effective date of the contract. In terms of duration, they are classified as non-current (over 12 months) and current assets (up to 12 months). They are mainly prepaid costs of system and license maintenance.

k. Cash and cash equivalents

Cash and cash equivalents include cash in hand and available bank balances, short-term deposits with original maturity of up to 3 months, where the risk of fair value change is minimal.

l. Provisions

Provisions are recognised if a present obligation (legal or constructive) exists as a result of a past event.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and if the amount of the obligation can be estimated reliably. If the effect is material, provisions are determined by discounting the expected future cash flows.

Obligations with uncertain timing and amount are treated depending on management’s estimation of the amount and timing of the obligation and the probability of an outflow of resources that will be required to settle the obligation, either legal or constructive.

Contingent liabilities are not recognised in financial statements as their exact amount could not be measured reliably or their existence will be confirmed only upon the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Group and the Company.

The management of each Group company continually assess contingent liabilities to determine whether an outflow of resources embodying economic benefits has become probable. In this case, a provision is recognised in the financial statements of the period in which the change in probability occurs.

Provisions are directly decreased by costs or expenses, for which they were created to cover.

Provisions for liabilities from legal claims are formed on the basis of the estimate of the litigation outcome made by the relevant departments or external parties. The formation of provisions is assessed individually in view of the amount of the legal claim, its subject matter, the plaintiff's assertions and the course of each individual procedure. Due to uncertainty, actual liabilities may differ from those initially assessed. Management's estimates may change if new information is received. Amendments to these estimates can have a significant impact on the business results. The amount of provisions for liabilities from legal claims is disclosed in Note 32 Provisions.

Provisions for severance pays upon retirement and jubilee rewards are formed based on statutory requirements, collective agreements and internal rules and regulations, according to which the company is obliged to pay severance pays upon retirement and jubilee rewards. Provisions are formed based on an actuarial calculation prepared by a certified actuary. They are formed in the amount of estimated future payments of severance pays and jubilee rewards discounted at the balance sheet date. A calculation is made per individual employee, taking into account the cost of severance pays upon retirement and the cost of all expected jubilee benefits by the time of retirement. At each year-end, the amount of provisions is assessed and either increased or decreased accordingly. This applies mostly for determining the discount rate, the estimate of staff fluctuation and salary growth. The estimate on these liabilities can change in the future due to the complexity of the actuarial calculation and its long-term nature. Assumptions applied are disclosed in Note 32 Provisions.

Provisions for costs of removing base stations refer to the costs of removing receiving-transmitting base stations and restoring leased property to its original condition. Provisions are considered the best estimate for the costs of removal of base stations. They are recorded at the amount of the discounted value for the duration of the concession contract. The applied discount rate is based on the long-term return rate of the risk-free securities. The cost analysis on the removal of base stations, which is usually compiled every three years, is used as basis for the estimate. As at the year-end, the Group and the Company assess whether the amount of formed provisions is sufficient; if not, the value is properly adjusted.

Provisions for restructuring the company refer to severance payments to employees upon staff restructuring and are formed when they become part of the strategic business plan and the dynamics of employment-related changes (changed number of staff) is known on the balance-sheet date.

m. Operating liabilities

Non-current trade payables primarily include programme rights and other payables arising from operating activities.

Among current trade payables, trade payables and other trade payables are disclosed at fair value upon initial recognition. Subsequently, they are stated at amortised cost.

n. Accrued costs

Accrued costs comprise costs of unused annual leave, costs arising from calculation of international services assessed on the basis of turnover made for which invoices have are not yet been received, and other accrued costs. Differences between accrual and actual costs are included in profit or loss upon the receipt of invoices. If no invoice is received for the already accrued costs within three years after recognition, they are derecognised after this period expires. The latter does not apply to costs.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Sales revenue

The largest portion of sales revenue falls within the scope of IFRS 15 “Revenue from Contracts with Customers”. Revenue is recognised solely on the basis of the contract entered into with the customer. It is recognised when goods and services are transferred to the customer in the amount that reflects the compensation expected in exchange for these sold goods and services.

Each promised good or service is treated as a separate performance obligation if it is distinct. It is distinct when the customer can benefit from said good or service. Performance obligation is a promise to provide goods or services to the customer. The Group and the Company have identified the following performance obligations:

  • service,
  • goods.

In the case of contracts with customers with a term of 12 or 24 months that include several performance obligations (e.g. partially subsidised mobile phone or other communication device, bundled with the service), the price of the whole transaction is allocated to individual performance obligations on the basis of relative stand-alone selling prices of the device and service. Revenue from the sale of goods is recognised immediately, while revenue from services is recognised over the contractual term. In this context, the contract assets are recognised that are associated with the right to consideration for sold goods or services rendered, but not billed, on the reporting date. Payments are due in up to 90 days.

The value of the whole transaction is the amount of the compensation expected in exchange for transferring promised goods or services. The value can be fixed or variable.

Revenue is recognised when the performance obligation is satisfied, i.e. when control of a good or service is transferred to a customer. Control means that the customer has the ability to direct the use of and obtain substantially all of the main benefits from the asset and the ability to prevent others from directing the use of and obtaining the benefits from the asset. With services where performance obligations are met gradually, the Group and the Company recognise revenue on a monthly basis in the amount that directly corresponds to the value of the part of the obligation fulfilled up to that moment. On the basis of services rendered or the transfer of goods to the customer, the Group and the Company recognise revenue in the accounting period in which the services or transfer of goods are performed and in the amount they are entitled to charge.

Discounts granted upon contract signing are allocated between all performance obligations and are deferred over the contract term. All discounts granted subsequently are recognised in the period for which they were granted, as a revenue decline. Revenue is recognised in a net amount, exclusive of value added tax, other taxes and any sales-related discounts.

Revenue relating to the mobile segment includes revenue from connection fees, subscriptions, conversations, messages, data transfer, roaming out and additional services (e.g. service with added value, M-vrata), and revenue from the sale of mobile phones and accessories.

Revenue from the sale of prepaid cards is deferred and recognised in the period when the customer uses prepaid services. Should the customer fail to make use of them, the revenue is recognised when the validity of an individual prepaid account expires.

Revenue from the fixed-line segment comprises revenue from connection fees, subscriptions, conversations, and revenue from the sale of merchandise. Fixed-line services comprise revenue from broadband services, classic fixed-line phone services and Centrex, fixed-line data services (services with added value), data communication, IT-services and goods, and revenue from other telecommunications services.

Connection fees in the mobile and fixed-line segment are recorded in the period in which the connection of the customer is completed. Subscriptions are charged on a monthly basis. Revenue from services with added value is disclosed on the net basis in the amount of the contractual commission. Revenue from IT services and goods (e.g. system integrations, cloud computing, management of integrated IT solutions) is recorded depending on the contractual relationship with the customer. For providing services and maintenance thereof, the revenue is charged on a monthly basis or deferred in the contract period. Revenue generated from the sale of licences or IT products is recognised in the period when the sale is made.

Revenue from additional services mainly include the income financial services (VALÚ Moneta), eHealth, Big data, and insurance.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Revenue Recognition

Revenue from wholesale market comprises broad-band access, stream broad-band access, network interconnection, lease of network, national tracking, and foreign inter-operator services.

Revenue from network interconnection is recognised based on the estimated value expected in view of the traffic performed in the previous month. Monthly differences between estimated and actual revenue arise mostly as a result of the tolerance allowed with data about traffic, and the price changes. The tolerance allowed differs from one contract to another, amounting to a maximum of 2% of the contractual value. These differences are included in profit or loss when the actual balance of revenue is established.

Revenue is recognised on the gross basis, as the Group provides services by means of own network and equipment, based on contractually defined prices. Revenue is recognised in the period in which the services are rendered.

Other revenue and other merchandise of the Telekom Slovenije Group include revenue generated through network construction and maintenance by GVO, business IT solutions provided by Avtenta, salt and related products of the company Soline, and multi-media contents of TSmedia.

With services where performance obligations are met gradually (e.g. telecommunication network construction and maintenance), the Group recognises revenue on a monthly basis in the amount that directly corresponds to the value of the part of the company’s obligation fulfilled up to that moment. The Group measures gradual progress towards complete fulfilment of performance obligation by applying the output method. The Group has contracts in place under which the interim situation in terms of the work done is established on a monthly basis. Based on the completed situations confirmed by the customer, a monthly invoice is issued and revenue is recognised.

Other revenue and other merchandise of Telekom Slovenije include costs of income from rendering support services for subsidiaries, lease of premises and equipment, tourism, other non-telecommunication services, and income from the sale of material and other merchandise.

In all previously mentioned cases, the Group and the Company observe the policy of concurrent recognition of revenue and costs in the period when the service is rendered or goods sold, regardless of when the payment is made.

Contract assets and contract liabilities

A contract asset from contracts with customers is the Group’s and the Company’s right to consideration in exchange for goods or services that the Group or the Company have transferred to a customer, if this right is conditional on something other than only the passage of time (e.g. the performance of future obligations). A contract asset arises if goods or services are transferred to a customer before the consideration is paid. In terms of time, assets are classified as non-current and current contract assets.

To determine impairment of contract assets which do not include a significant financing component, a simplified approach is used, which requires impairment loss to always be measured as an amount that is equivalent to expected credit losses in the entire duration. Upon terminating a contract, the contract asset is derecognised and expense arising from write-off of contract assets is recognised.

Contract liabilities are obligations to transfer goods or services to the customer, for which The Group and the Company have already received consideration from the customer. Contract liabilities, regarding which it is expected that the goods or services will be transferred to the customer in a period longer than 12 months, are recorded as non-current liabilities.

Contract liabilities mainly refer to co-locations billed in advance, which are defined as a service under IFRS 15 and are transferred among operating income according to the contractually agreed term of co-location. Contract liabilities involve the estimate of issued credit notes arising from calculation of international services, valued by turnover made, liabilities arising from the sale of prepaid phone cards, and the customer loyalty programme. Co-funded projects refer to cash received from these projects.

Upon terminating a contract with customers, which caused the liability to be recognised, the liability is derecognised and income arising from write-off of liabilities from contracts with customers is recognised.

Customer loyalty program

With the loyalty program, the Group and the Company encourage customers to purchase goods and services. By joining the loyalty program and by purchasing goods or services, the customer is assigned a credit that can be redeemed as a benefit when purchasing goods or services. With each euro of payment, the buyer is rewarded with 1 point, which is worth 1 cent (100 points = 1 euro). The points are redeemable one year from the date of purchase (until the end of the month in which it was obtained one year earlier). After this period, the credit expires and revenue is recognised.

Government grants and co-funded projects

Government grants from co-funded projects are recognised in the balance sheet depending on the contract and documentation for an individual project, when there is assurance that the Company will receive the grant and fulfil the related conditions. Deferred income refers to cash received from projects, which is not yet income, as the costs which these amounts are meant to cover have not been incurred yet. The Group and the Company reverse the recognition of such accruals and deferrals by calculating eligible costs. Accrued revenue arises when project-related costs have already been incurred but the conditions for issuing the invoice have not been fulfilled yet. In line with IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance, the Group and the Company present income-related grants by applying the method under which they are disclosed under other income items.

p. Revenue from leases

Revenue from leases in the Group and in the Company is mainly related to the rental of networking equipment that meets the criteria for leases under IFRS 16 and relates mainly to co-locations, rental of premises and base stations. Revenue from leases is recognized on a straight-line basis over the term of the contracts and is disclosed under the item Revenue from sales.

q. Finance income and finance expenses

Finance interest income and expenses are recognised in the statement of profit or loss in the period in which they occurred on the basis of the contractually set interest rate. Income from dividends received is recognised on the day when the Group and the Company become entitled to the dividend. Exchange rate differences are disclosed in the net amount.

The Company Telekom Slovenije’s finance income includes dividends received and received interest on loans granted to subsidiaries. The Company Telekom Slovenije’s finance expenses include the effects of impairment of investments in the subsidiaries TSmedia and Soline. More details in Note 13 Finance income and finance expenses.

r. Corporate income tax

Income tax for the year comprises current and deferred tax.

Income tax is recognised in the statement of profit or loss except to the extent that it relates to items directly recognised in other comprehensive income or equity. In this case it is recognised in other comprehensive income. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted at the reporting date, and any adjustments to tax payable in respect of previous years.

Deferred tax is calculated using the balance sheet liability method, providing for all temporary differences between the book values and tax bases of assets and liabilities. The amount of deferred tax is determined based on the expected method of payment or settlement of the book value of assets and liabilities using the expected tax rates of income taxes in future periods. Deferred tax assets are recognised if it is probable that sufficient taxable profit will be available in the future, against which the deductible temporary tax differences can be utilised.

Deferred tax assets and deferred tax liabilities are offset if there is a legal right to offset current tax assets and current income tax liabilities and if the deferred tax is related to the same taxable legal entity and the same taxation authority. Deferred tax is charged or credited directly to equity or other comprehensive income if the tax relates to items that are credited or charged in the same or a different period, directly to other comprehensive income.

s. Cash flow statement

The statement of cash flows is compiled using the indirect method based on items of the balance sheet as at 31 December 2023 and 31 December 2022, statement or profit or loss for 2023, and additional information necessary to make adjustments of cash inflows and outflows.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

4. Fair value measurement

In view of the accounting policies and itemisation, the fair value of financial and non-financial assets and liabilities is to be determined in certain cases. The Group and the Company apply the following hierarchy in determining fair values:

  • Level 1: determination of fair value directly by referencing the official published price on an active market;
  • Level 2: other models used to determine fair value based on assumptions and material impact on fair value in line with observed current market transactions with the same instruments either directly or indirectly;
  • Level 3: other models used to determine fair value based on assumptions and material impact on fair value that are not in line with observed current market transactions with the same instruments and

The fair values of individual groups of assets are defined for the purpose of measurement and reporting using the methods described below. With reference to assumptions for determining fair values, additional clarifications are required and thereby stated in the breakdown to individual items of assets and liabilities. For more details, see Note 40 Book and fair values.

Investment property

Due to the disclosure of fair value of investment property, fair value is determined annually with the help of certified property appraisers. The fair value defined as the price that would be received in case of the assets' sale or paid for the transfer in an agreed transaction among the market participants as at the date of measurement is used as the basis for assessing the value. During the value assessment, the suitability of valuation methods used for measuring the values of ownership rights within all three methods is examined: market approach, income approach and cost approach.

Investments in equity instruments

Fair value of investments in equity instruments that are listed on the stock exchange is defined on the basis of the closing stock exchange rate as at the reporting date. The fair value of other investments is determined based on an appraisal conducted by a certified business appraiser or on the basis of an internally prepared appraisal model. The impacts of appraisals are described in Note 20 Other investments.

Trade and other receivables

Current trade receivables are not discounted due to their short-term nature. Upon initial recognition, their cost is decreased by expected credit losses.

Financial liabilities

In financial liabilities relating to borrowings, the fair value does not deviate from the amortised cost.

5. Composition of the Telekom Slovenije Group

Subsidiaries

As at the reporting date, the Telekom Slovenije Group comprises the controlling company Telekom Slovenije and the following subsidiaries:

SUBSIDIARY COMPANIES Share in equity in EUR thousand Share in voting rights in % Tax rate % Profit or loss in EUR Title Address Country Activity
GVO, gradnja in vzdrževanje telekomunikacijskih omrežij, d.o.o. 29,433 100% 19% 1,381 construction, maintenance Cigaletova 10, Ljubljana Slovenia works and management of telecommunications
Avtenta, napredne poslovne rešitve, d.o.o. 3,145 100% 19% 293 system integrator Stegne 19, Ljubljana Slovenia multimedia and internet content
TSmedia, medijske vsebine in storitve, d.o.o. 347 100% 19% 72 production of salt and preservation Cigaletova 15, Ljubljana Slovenia and management of a landscape park
SOLINE Pridelava soli, d.o.o. 412 100% 19% -465 paper and cardboard tubes Seča 115, Portorož Slovenia
TSinpo, d.o.o. 128 100% 19% 30 telecommunication services Litostrojska cesta 58 A Slovenia
Optic-Tel, d.o.o. 6,261 100% 19% 272 telecommunication services Cigaletova 10, Ljubljana Slovenia
Infratel, d.o.o. 5,130 100% 19% 8 telecommunication services Cigaletova 10, Ljubljana Slovenia
USTANOVA SRČNI SKLAD 21 100% 19% 0 humanitarian organisation Cigaletova 10, Ljubljana Slovenia

ABROAD

SUBSIDIARY COMPANIES Share in equity in EUR thousand Share in voting rights in % Tax rate % Profit or loss in EUR Title Address Country Activity
IPKO Telecommunications LLC 51,669 100% 10% 21,886 telecommunication services Lagija Ulpiana, Rruga 9, Prishtina Kosovo
SIOL, d.o.o. 849 100% 20% 34 telecommunication services Margaretska 3, Zagreb Croatia
SiOL d.o.o. 2,280 100% 10% 239 telecommunication services Fra Anđela Zvizdovića 1, Sarajevo Bosnia and Herzegovina
SIOL, d.o.o. 2,736 100% 9% 116 telecommunication services Džordža Vašingtona 12, Podgorica Montenegro
SIOL, d.o.o. 1,602 100% 10% 86 telecommunication services Naum Naumovski 13, Skopje North Macedonia

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in the composition of the Group

In March 2022, GVO started the process of liquidating subsidiary GVO GmbH in Germany. The liquidation procedure ended on 25 September 2023 with the deletion of the company from the companies register in Germany. As of that date, the company was also excluded from the consolidated statements of the Telekom Slovenije Group for the period presented. The exclusion of the company has no significant impact on the consolidated statements of the Telekom Slovenije Group.

6. Segment reporting

Segment reporting disclosures are based on an internal reporting system which management uses in decision-making. The criterion for segment reporting is the country of a company's headquarters; hence, the Group records two segments: Slovenia and other countries.

Slovenia

This segment encompasses all Group companies with a registered office in Slovenia and activities in the areas of fixed and mobile telephony telecommunication services, the installation and maintenance of telecommunications network, the provision of multimedia and internet services, and digital content and television. This segment includes: Telekom Slovenije, GVO, Avtenta, TSmedia, Soline, TSinpo, Optic-tel, and Infratel as well as Ustanova Srčni sklad, which organises and collects donations, subsidies and other monetary and non-monetary assets to pursue its charity mission.

Other countries

Includes all other Group companies, namely IPKO, SIOL Zagreb, SiOL Sarajevo, SIOL Podgorica, SIOL Skopje, SIOL Beograd, and SIOL Prishtina. The core activity of this segment is the provision of telecommunication services.

Sale transactions between individual segments are effected at market conditions. Intragroup transactions are eliminated in the consolidation procedure and included among eliminations and adjustments.

The Group does not disclose finance income and expenses per segments as the Group's financing is centralised and conducted on the level of the controlling company. Disclosures on revenue from external sales by type of product are provided in Note 7 Sales revenue.

Segments’ accounting policies equal those applied by the Group, as outlined in Section 3.

Segment reporting

in EUR thousand Eliminations and adjustments* I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Sales revenue 609,832 578,200 85,081 73,921 0 0
Inter-segment sales 89,336 92,585 9,540 9,050 -98,876 -101,635
Total segment income 699,168 670,785 94,621 82,971 -98,876 -101,635
Other operating income 11,806 4,886 1,448 1,946 0 0
Costs of goods and material sold -88,948 -84,014 -3,064 -2,534 0 0
Costs of materials and energy -28,108 -20,349 -2,263 -2,227 0 0
Costs of services -189,285 -187,881 -22,399 -20,622 0 0
Labour costs -119,154 -111,182 -6,974 -6,676 0 0
Depreciation/amortisation -139,287 -140,061 -25,144 -26,029 0 0
Other operating expenses -17,786 -6,147 -1,617 -869 0 0
Total operating expenses -582,568 -549,634 -61,461 -58,957 0 0
Operating profit per segment 128,406 126,037 34,608 25,960 -98,876 -101,635
Finance income 2,015 3,505
Finance expenses -18,661 -8,442
Profit before tax 47,492 45,425
Corporate income tax -4,890 -5,020
Deferred tax 4,463 -2,899
Net profit for the period 47,065 37,506

Other data by segment

Eliminations and adjustments* 31 Dec 2023 31 Dec 2022 Segment assets Slovenia Other countries Total
1,350,732 1,314,368 135,536 138,163 -168,402 -177,193
1,317,866 1,275,338 Segment liabilities 675,667 664,662 75,429 100,423 -91,868 -101,424
659,228 663,661
  • The amount of mutual relations between companies excluded from the consolidated financial statements.

EUR 84,975 thousand of income from other countries, which as at 31 December stands at EUR 85,081 thousand, refers to Kosovo, where the Group has two subsidiaries.

The segment assets referring to other countries, which total EUR 135,536 thousand as at 31 December.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

2023, stand at EUR 121,176 thousand for the state of Kosovo.

Segment income

in EUR thousand Slovenia Other countries Total
Mobile services on end-customer market 214,335 54,965 269,300
Fixed-line telephone services on end-customer market 192,624 21,418 214,042
Additional services 5,166 0 5,166
Wholesale market 165,495 8,698 174,193
Other revenue and merchandise 32,212 0 32,212
Total sales revenue 609,832 85,081 694,913

Sales revenue

in EUR thousand Slovenia Other countries Total
Revenue from sale of services 515,560 82,025 597,585
Revenue from the sale of goods 94,272 3,056 97,328
Total sales revenue 609,832 85,081 694,913

Breakdown of sales revenue by service groups

Telekom Slovenije Telekom Slovenije Group in EUR thousand I–XII 2023 I–XII 2022
Mobile services on end-customer market 269,300 254,896
Fixed-line telephone services on end-customer market 214,042 211,735
Additional services 5,166 4,310
Wholesale market 174,193 154,579
Other revenue and merchandise 32,212 26,601
Total sales revenue 694,913 652,121

Revenue from sales in the Telekom Slovenije Group

Revenue from sales in the Telekom Slovenije Group amounted to EUR 694.9 million in 2023, which is EUR 42,792 more than in 2022.

Revenue from contracts with customers

The largest portion of the revenue falls within the scope of IFRS 15 “Revenue from Contracts with Customers”. The products and services of the Telekom Slovenije Group and Company are offered to customers based on contracts that cover both services and contracts which combine equipment for accessing services and/or other service offerings. The revenue is recognized in the net amount, without VAT and other taxes collected on behalf of the state.

The management expects that 73.7% of the transaction price allocated to unfulfilled obligations arising from 12- or 24-month customer subscriptions as at 31 December 2023 will be recognised as revenue in the amount of EUR 75,739 thousand in the next reporting period. The remaining 26.2% or EUR 26,912 thousand will be recognized in the financial year 2025, and 0.02% or EUR 182 thousand will be recognized in the financial year 2026.

In 2022, 77% or EUR of 64,271 thousand of the transaction price allocated to unfulfilled obligations arising from 12- or 24-month customer subscriptions was recognized as revenue in the following reporting period. The remaining 23%, i.e. EUR 19,360 thousand, will be recognised in financial year 2024.

All other contracts with customers are valid for a period of one year or less or are charged according to the agreed term. The Group and the Company used the practical expedient provided under IFRS 15.121 and chose not to disclose information about the unsatisfied performance obligations.

In 2023, the Group and the Company recognised EUR 5,262 thousand in revenue (in 2022: EUR 4,211 thousand), which was included at the start of the period under the balance of liabilities from contracts with customers.

In the mobile services on end-customer market, revenue has increased mostly due to the higher number of subscribers and higher revenue from mobile merchandise in Telekom Slovenije. Compared to the same period last year, IPKO's revenue also increased, mainly due to more users.

In the fixed-line telephone services on end-customer market, revenue is higher mainly due to

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

improved sales of IT and broadband services in Telekom Slovenije, despite lower revenue from classic voice telephony, which is a result of a decline in traditional connections.

  • Additional sources of revenue include revenue from financial services, eHealth, and insurance. All revenues in 2023 record growth.
  • We have also perceived growth of wholesale revenue.
  • Other revenue and merchandise are higher compared to the values in the same period in 2022, which is due to higher revenue of Slovenian subsidiaries on the market and higher revenue from e-commerce in Telekom Slovenije.

Revenue from leases

The Telekom Slovenije Group generated EUR 13,130 thousand of revenue from leases in 2023 and EUR 10,659 thousand in 2022.

The Company Telekom Slovenije generated EUR 14,220 thousand of revenue from leases in 2023 and EUR 11,673 thousand in 2022.

Maturity Telekom Slovenije Group Telekom Slovenije
2023 2022 2023 2022
Up to 1 year 7,510 7,623 8,613 8,529
1 to 2 years 7,385 7,460 8,488 8,366
2 to 3 years 6,792 7,336 7,896 7,716
3 to 4 years 10,794 6,746 11,897 7,126
4 to 5 years 5,934 10,709 7,037 11,144
Over 5 years 26,482 31,642 125,387 33,319

Other operating income

Telekom Slovenije Telekom Slovenije Group
I–XII 2022 I–XII 2023 I–XII 2022 I–XII 2023
Government grants and other aids 6,492 1,634 4,105 720
Gains on disposal of property, plant and equipment 2,927 1,150 3,882 1,331
Revaluation operating income 4 20 0 2
Revenue from write-off of liabilities from contracts with customers 636 29 43 29
Revenue from humanitarian foundation 93 54 0 0
Other revenue 3,102 3,945 1,598 1,143
Total other operating income 13,254 6,832 9,628 3,225

Government grants and other aids mainly include state aid measures for mitigating the energy crisis. To this end, the state of Slovenia has adopted the Act Governing Aid to Businesses to Mitigate Impact of Energy Crisis (ZPGOPEK), which also provides for a temporary aid measure for the economy, which enables beneficiaries to subsidize increased energy costs in 2023.

In the Telekom Slovenije Group, the companies Telekom Slovenije and GVO recognized income from state aid in the period from January to December 2023 in accordance with ZPGOPEK:

Company Total income during the period in EUR thousand
Telekom Slovenije 3,572
GVO 60
Total 3,632

The gains on disposal of property, plant and equipment in Telekom Slovenije mainly refer to the sale of the network to GVO in the amount of EUR 1,163 thousand. The Group's profit is mainly related to the sale of equipment to clients.

Other income relates mainly to received compensations, income from payment reminders, received court-related expenses and other expenses.

Cost of goods sold, costs of materials, energy and services

Cost of merchandise sold

The cost of goods sold includes the cost of mobile and fixed telephony goods and other goods. Mobile telephony goods include mobile phones, whereas fixed telephony goods comprise TV sets, tablets, laptops, IT goods. Other goods consist of household equipment, material and electricity. In 2023, the cost of goods sold of the Telekom Slovenije Group and the company Telekom Slovenije totalled EUR 92,012 thousand (in 2022: EUR 86,548 thousand) and EUR 96,933 thousand (in 2022: EUR 94,836 thousand).

Costs of materials and energy

Telekom Slovenije Group Telekom Slovenije
I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Costs of material 4,502 5,251 1,593 1,536
Costs of energy 25,869 17,325 22,637 14,252
Total costs of materials and energy 30,371 22,576 24,230 15,788

The costs of material mainly include material for maintenance of the network, office supplies and computer accessories, sales of promotion material, professional literature and small tools. The bulk of the costs of energy is accounted for by electricity and fuel.

Costs of services

Telekom Slovenije Group Telekom Slovenije I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Telecommunications services 110,469 107,783 108,288 106,200
Costs of leased lines, networks and platforms 5,271 4,942 8,560 7,783
Multimedia contents 10,736 10,484 10,013 9,849
Costs of subcontractors 25,366 26,671 19,062 19,794
Maintenance of property, plant and equipment 20,256 20,225 20,773 20,836
Other services 39,586 38,398 32,226 31,300
Total costs of services 211,684 208,503 198,922 195,762

The Group’s costs of services in 2023 are higher by EUR 3,181 thousand compared to 2021. In 2023, income from domestic wholesale was higher, resulting in higher costs of telecommunication services. The costs of leased lines, networks and platforms, and the costs of maintenance of property, plant and equipment are slightly higher.

The costs of services at the Company Telekom Slovenije are EUR 3,160 thousand higher in 2023 compared to the previous year, mainly the costs of telecommunications and multimedia services. The costs of leased lines, networks and platforms are also slightly higher, while the costs of maintenance of property, plant and equipment are somewhat lower.

Costs of other services mainly comprise advertising and sponsorship costs in the amount of EUR 8,009 thousand (in 2022: EUR 8,427 thousand), costs of intellectual and personal services in the amount of EUR 6,517 thousand (in 2022: EUR 6,485 thousand), and insurance premiums in the amount of EUR 3,407 thousand (in 2022: EUR 3,301 thousand). Costs of research and development amounted to EUR 16 thousand in 2023 (2022: EUR 4 thousand).

Labour costs

Telekom Slovenije Telekom Slovenije Group I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Salaries and compensations 106,701 98,470 81,493 75,826
Social security contributions 20,497 19,555 16,312 15,327
- of which pension insurance contributions 13,073 12,609 10,332 9,675
Other labour costs 14,741 13,826 10,688 10,309
Provisions for anniversary bonuses 242 697 175 558
Provisions for termination benefits 767 1,541 253 1,121
- of which provisions for restructuring 450 1,157 0 792
Capitalised own products and services -16,820 -16,231 -5,145 -4,695
Total labour costs 126,128 117,858 103,776 98,446

In the Telekom Slovenije Group, of the total capitalised own products and services in the amount of EUR 18,694 thousand (in 2022: EUR 18,489 thousand), EUR 16,820 thousand were disclosed under labour costs (in 2022: EUR 16,231 thousand). The rest is disclosed under Other operating expenses (Note 13 Finance income and finance expenses). Services rendered for the needs of the Group are capitalised among intangible assets and property, plant and equipment (Notes 16 Intangible assets and 17 Property, plant and equipment).

In 2023, the average number of employees by hours worked in the Telekom Slovenije Group was 3,156 (in 2022: 3,158 employees).

In the company Telekom Slovenije, of the total capitalised own products and services in the amount of EUR 5,933 thousand (in 2022: EUR 5,515 thousand), EUR 5,145 thousand were disclosed under labour costs (in 2022: EUR 4,695 thousand). The rest is disclosed under Other operating expenses (Note 13 Finance income and finance expenses). Services rendered for the needs of the Group are capitalised among intangible assets and property, plant and equipment (Notes 16 Intangible assets and 17 Property, plant and equipment).

In 2023, the average number of employees by hours worked in the company Telekom Slovenije was 2,043 (in 2022: 2,033 employees).

Employee structure by level of education

Telekom Slovenije Group Telekom Slovenije Level/ Number of employees 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Level I–IV 273 281 95 99
Level V 933 947 666 684
Level VI 667 664 380 384
Level VII 1,208 1,188 835 824
Level VIII 172 182 107 112
Total 3,253 3,262 2,083 2,103

Depreciation/Amortisation

Telekom Slovenije Telekom Slovenije Group I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Amortisation of intangible assets 71,751 72,357 57,953 59,477
Depreciation of property, plant and equipment 79,735 80,861 67,624 67,283
Amortisation of right-of-use assets

12. Other operating expenses

Telekom Slovenije Group Telekom Slovenije in EUR thousand I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Provisions 1,588 -20 1,640 0
on disposal of intangible assets and 717 760 710 758
property, plant and equipment 902 1,380 852 1,266
Impairment of trade and other receivables 4,701 2,545 3,739 1,968
Adjustment and write-off of contract assets 657 617 655 609
Impairment of intangible assets and 8,736 953 2,910 189
property, plant and equipment Impairment of leased (ROU) assets 204 35 49 24
Capitalised own products and services -1,874 -2,258 -788 -820
Other humanitarian expenditure – Srčni 91 62 0 0
sklad Other expenses 3,681 2,942 3,248 2,920
Total other operating expenses 19,403 7,016 13,015 6,914

Expenditure for provisions increased in 2023, due to the creation of new provisions for lawsuits. For more details, please see Note 32 Provisions.

In the Group, expenses arising from impairments of intangible and tangible assets increased, which is mostly related to impairments due to floods. At the beginning of August, a part of Slovenia was struck by catastrophic floods. The cable infrastructure in the affected areas was flooded, damaged or broken, both at the level of the backbone network and the NGA part of the network. The damage occurred in Telekom Slovenije's network and the newly built OŠO5 network owned by GVO. Some functional locations were also completely destroyed or flooded.

The Group recognized EUR 5,560 thousand of expenses arising from this – EUR 1,324 thousand in Telekom Slovenije and EUR 4,236 thousand in GVO.

Other expenses mostly relate to the cost of compensation for the use of land.

13. Finance income and expenses

Telekom Slovenije Group Telekom Slovenije in EUR thousand I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Income from dividends 166 240 272 1,185
interest income 1,720 1,261 5,104 2,860
Net exchange gains 0 0 12 11
Revenue from write-off of liabilities for right-of-use 114 62 112 62
assets Other finance income 15 1,942 11 1,853
Total finance income 2,015 3,505 5,511 5,971
Interest expenses 14,445 5,431 14,436 5,427
Foreign exchange net losses 2 384 0 416
Impairments and write-offs of investments 0 0 1,800 556
Interest expenses from lease liabilities 2,829 2,122 2,313 2,072
Other finance expenses 1,385 505 668 137
Total finance expenses 18,661 8,442 19,217 8,608
Net cash -16,646 -4,937 -13,706 -2,637

The Company Telekom Slovenije’s finance income includes dividends received and received interest on loans granted to subsidiaries.

The Company Telekom Slovenije’s finance expenses for 2023 include the effects of impairment of investments in subsidiaries TSmedia, Soline and SIOL Zagreb. Based on the valuation prepared by certified business appraisers, in 2023 the Company impaired the financial investment in the subsidiary TSmedia in the amount of EUR 1,290 thousand, the investment in the subsidiary Soline in the amount of EUR 421 thousand and the investment in the subsidiary company SIOL Zagreb in the amount of EUR 89 thousand. Therefore, the Company Telekom Slovenije recognized finance expenses (Impairment and write-offs of investments). The investment in the subsidiary TSmedia was impaired in 2022 as well, in the amount of EUR 300 thousand, and the investment in the subsidiary Soline was also impaired in the amount of EUR 256 thousand. Please see more in Note 19 Investments in subsidiaries.

14. Income tax, deferred tax assets and tax liabilities

Telekom Slovenije Group Telekom Slovenije in EUR thousand I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Current tax payable -4,890 -5,020 -2,062 -2,349
Deferred tax assets/ liabilities 4,463 -2,899 3,080 -2,705
Other taxes not disclosed under other items 0 0 0 0
Total tax -427 -7,919 1,018 -5,054

Reconciliation of the actual and accounted for expenses for tax with deferred tax considering the effective tax rate

Telekom Slovenije Group Telekom Slovenije in EUR thousand 2023 2022 2023 2022
Profit/loss before tax 47,492 45,425 22,846 25,847
Income tax using the prescribed tax rate -7,178 -7,645 -4,341 -4,911
Tax-free dividends received 30 43 49 214
Tax relief used in the current period 956 924 737 683
Reversal of tax relief used in previous periods -1 -22 0 -21
Change in tax rate 5,748 0 5,700 0
Non-deductible expenses -2,237 -1,919 -2,029 0
Deductible expenses/revenues

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Deferred tax assets

Telekom Slovenije Group Telekom Slovenije Through statement of profit or comprehensive income Through statement of profit or comprehensive loss
in EUR thousand 2023 2022 2023 2022
Intangible assets, and property, plant and equipment 24,390 21,251 3,139 24,352 21,243 3,109
Investments 399 640 -294 53 399 640 -294 53
Operating receivables 3,691 2,732 959 3,550 2,607 943
Inventories 0 0 0 0 0 0
Tax loss and unused tax reliefs 13,430 14,376 -946 13,430 14,376 -946
Provisions 293 325 -32 117 191 -74
Deferred tax assets 42,203 39,324 2,826 53 41,848 39,057 2,738 53

Deferred tax assets from intangible assets and property, plant and equipment arise from the difference between business-related and tax depreciation.

As at 31 December 2023, the Group and the Company have EUR 13,430 thousand of deferred tax assets from unused investment incentives. In their tax declarations, the Group and the Company took into account the investment incentives from the previous years and used deferred tax assets in the amount of EUR 2,777 thousand. Deferred tax assets from investment incentives for 2023 were partially formed.

The Group and the Company take into consideration two criteria for tax planning: strategic business plan and applicable tax legislation. Future taxable profit is derived from the strategic business plan approved for the 2024–2028 period.

In tax planning, the Group and the Company prepared the plan of using tax deductions in the next five year period, stating that the formed deferred tax assets from investment incentives will be fully used in the planned period.

Deferred tax liabilities

Telekom Slovenije Group Telekom Slovenije Through statement of profit or comprehensive income Through statement of profit or comprehensive loss
in EUR thousand 2023 2022 2023 2022
Intangible assets, and property, plant and equipment 304 1,600 -1,296 0 0 0
Investments 0 293 0 -293 0 293 0 -293
Deferred tax 304 1,893 -1,296 -293 0 293 0 -293

Changes in deferred tax assets

in EUR thousand Telekom Slovenije Group Telekom Slovenije
Balance as at 1 January 2022 42,012 41,761
Utilisation -8,374 -8,351
Reversed -922 -789
Creation 6,608 6,436
Balance as at 31 December 2022 39,324 39,057
Utilisation -8,487 -8,427

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in deferred tax liabilities

in EUR thousand Telekom Slovenije Telekom Slovenije Group
Balance as at 1 January 2022 1,710 321
Reversed -194 -194
Creation 377 166
Balance as at 31 December 2022 1,893 293
Reversed -1,780 -476
Creation 191 183
Balance as at 31 December 2023 304 0

In Telekom Slovenije, the amount of deductible temporary differences, unused tax losses and unused investment incentives for which deferred tax assets were not formed, is:

  • as at 31 December 2022: EUR 88,002 thousand, and deferred tax assets would be EUR 16,720 thousand (using the 19% tax rate) or EUR 19,360 thousand (using the 22% tax rate);
  • as at 31 December 2023: EUR 104,586 thousand, and deferred tax assets would stand at EUR 23,009 thousand (using the 22% tax rate).

In the Telekom Slovenije Group, the amount of deductible temporary differences, unused tax losses and unused investment incentives for which deferred tax assets were not formed amounts to:

  • as at 31 December 2022: EUR 104,061 thousand, and deferred tax assets would be EUR 19,772 thousand (using the 19% tax rate) or EUR 22,893 thousand (using the 22% tax rate);
  • as at 31 December 2023: EUR 121,242 thousand, and deferred tax assets would total EUR 26,673 thousand.

The Group and the Company did not create deferred tax assets because the long-term projections do not show additional possibilities of use in the future.

Income tax receivables

Income tax receivables for 2023 amount to EUR 932 thousand for the Telekom Slovenije Group (in 2022: EUR 1,387 thousand).

Income tax receivables for 2023 amount to EUR 442 thousand for the company Telekom Slovenije (in 2022: EUR 1,286 thousand).

Income tax payables

The current income tax payables for 2023 amount to EUR 7 thousand for the Telekom Slovenije Group (in 2022: EUR 221 thousand).

The Company Telekom Slovenije has no income tax payables amount in 2022 and in 2023.

15. Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares of Telekom Slovenije Group, excluding ordinary shares owned by the Company or the Group.

The Company do not have any dilutive potential ordinary shares, which is why the basic and diluted earnings per share are equal.

Weighted average number of ordinary shares


Telekom Slovenije

Telekom Slovenije Group in EUR thousand

I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
No. of all shares* 6,535,478 6,535,478 6,535,478 6,535,478
Weighted average of own shares -36,836 -36,040 -36,836 -36,040
Weighted average of shares excluding own 6,498,642 6,499,438 6,498,642 6,499,438

*Number of ordinary shares of Telekom Slovenije Group

Earnings per share

I–XII 2023 I–XII 2022 I–XII 2023 I–XII 2022
Net profit or loss from going concern 47,065 37,506 23,864 20,793
Weighted average number of ordinary shares for earnings per share* 6,498,642 6,499,438 6,498,642 6,499,438
Earnings per share from going concern 7.24 5.77 3.67 3.20
  • Number of ordinary shares of Telekom Slovenije Group

16. Intangible assets

Concessions refer to the right to use the GSM, UMTS and LTE frequency spectrum on the territory of the Republic of Slovenia, and GSM in Kosovo in the total amount of EUR 92,485 thousand (31 Dec 2022: EUR 100,738 thousand). Under concessions and licences, the Group also discloses program rights and licences for the use of computer software. Details on important concessions are disclosed in the table below:

Concession contract Date of authorisation Period Consideration in EUR thousand
Concession contract for the use of the radio frequency spectrum for the UMTS/IMT-2000 services 31 May 2014 until 31 May 2039 91,870
Decision on the allocation of radio frequencies for LTE 800 MHz, UMTS 2100 MHz 26 May 2014 from 31 May 2014 to 31 May 2029 26,769
Decision on the allocation of radio frequencies for GSM 900 and 1800 MHz, LTE 2600 MHz 26 May 2014 from 4 January 2016 to 4 January 2031 37,705
Decision on the allocation of radio frequencies in the 700 MHz, 1500 MHz, 3600 MHz and GHz band 15 June 2021 until 15 June 2036 28,958
Decision on the allocation of radio frequencies in the 2100 MHz band 22 September 2021 until 22 September 2036 19,302
Decision on the allocation of radio frequencies in the 2100 MHz band 9 April 2023 until 9 April 2036 4,329
Renewal of permit for the frequency 900 - 1800 MHz in Kosovo 30 July 2019 until 30 July 2039 11,734
Granting of 2x5 (1730 - 1735 MHz & 1825 - 1830 MHz) license in the 1800 MHz frequency band 7 January 2021 until 7 January 2039 1,355
Granting of 2x10 MHz licence in the 800 MHz frequency band 15 February 2023 until 15 February 2043 3,467
Granting of 1x80 MHz licence in 3.6 GHz 15 February 2023 until 15 February 2043 1,865
Granting of 1x20 MHz licence in 3.6 GHz 15 February 2023 until 15 February 2040 443

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Goodwill of EUR 3,718 thousand in the Telekom Slovenije Group was generated during the acquisition of TSinpo (EUR 115 thousand) in 2017 and the takeover and acquisition of the company Debitel in 2015 (EUR 3,602 thousand).

At the end of 2023, the Group and the Company made an assessment of the recoverable amount of goodwill occurring in the acquisition of Debitel. The valuation was conducted by a certified business appraiser.

The present value method of expected free cash flows was used to estimate the recoverable amount of

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in intangible assets of the Telekom Slovenije Group in 2023

In EUR thousand Goodwill Concessions and licences Contracts with customers Computer software Other intangible assets Assets under construction Total
Cost Balance as at 1 January 2023 49,737 421,678 21,142 253,952 67,620 13,262 827,391
Increases 0 0 0 0 2 73,936 73,938
Assets generated in the Group 0 0 0 0 0 1,414 1,414
Transfer into use 0 52,040 10,633 20,402 30 -83,105 0
Impairments and write-offs 0 -37,627 -7,105 -17,567 -46 -263 -62,608
Other transfers* 0 546 0 -1,004 0 0 -458
Balance as at 31 December 2023 49,737 436,637 24,670 255,783 67,606 5,244 839,677

Allowance

In EUR thousand Goodwill Concessions and licences Contracts with customers Computer software Other intangible assets Assets under construction Total
Balance as at 1 January 2023 46,019 293,491 10,267 222,667 50,328 267 623,039
Impairments and write-offs 0 -35,015 -7,105 -17,550 -46 0 -59,716
Other transfers* 0 283 0 -560 0 0 -277
Depreciation/Amortisation 0 40,434 7,626 21,768 1,923 0 71,751
Balance as at 31 December 2023 46,019 299,193 10,788 227,451 52,205 267 635,923

Carrying amount

In EUR thousand Goodwill Concessions and licences Contracts with customers Computer software Other intangible assets Assets under construction Total
Balance as at 1 January 2023 3,718 128,187 10,875 31,285 17,292 12,995 204,352
Balance as at 31 December 2023 3,718 137,444 13,882 28,332 15,401 4,977 203,754
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

Changes in intangible assets of the Telekom Slovenije Group in 2022

In EUR thousand Goodwill Concessions and licences Contracts with customers Computer software Other intangible assets Assets under construction Total
Cost Balance as at 1 January 2022 49,737 430,342 20,518 303,079 67,366 12,795 883,837

Changes in Intangible Assets

Group

Increases 0 20,031 0 0 2 34,959 54,992
Assets generated in the Group 0 0 0 0 0 1,558 1,558
Transfer into use 0 9,747 7,785 18,264 252 -36,048 0
Impairments and write-offs 0 -38,442 -7,161 -67,434 0 -2 -113,039
Other transfers* 0 0 0 43 0 0 43
Balance as at 31 December 2022 49,737 421,678 21,142 253,952 67,620 13,262 827,391

Allowance

Balance as at 1 January 2022 46,019 292,001 10,088 266,959 48,387 267 663,721
Impairments and write-offs 0 -38,442 -7,161 -67,432 0 0 -113,035
Other transfers* 0 0 0 -4 0 0 -4
Depreciation/Amortisation 0 39,932 7,340 23,144 1,941 0 72,357
Balance as at 31 December 2022 46,019 293,491 10,267 222,667 50,328 267 623,039

Carrying Amount

Balance as at 1 January 2022 3,718 138,341 10,430 36,120 18,979 12,528 220,116
Balance as at 31 December 2022 3,718 128,187 10,875 31,285 17,292 12,995 204,352
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

As at 31 December 2023, the Group disclosed contractual commitments for intangible assets in the amount of EUR 7,179 thousand (31 December 2022: EUR 4,411 thousand), which relate to the set-up of computer systems and to software licences.

The company Telekom Slovenije

Changes in Intangible Assets of the Company Telekom Slovenije in 2023

Cost of Goodwill Concessions Obtaining Licences Contracts Computer Software Other Intangible Assets Assets Under Construction Total
Balance as at 1 January 2023 3,602 282,259 21,142 240,289 19,352 12,723 579,367
Increases 0 0 0 0 0 67,910 67,910
Assets generated in the company 0 0 0 0 0 1,220 1,220
Transfer into use 0 46,856 10,633 19,242 30 -76,761 0
Impairments and write-offs 0 -35,852 -7,105 -15,915 -46 -138 -59,056
Other transfers* 0 546 0 -1,004 0 0 -458
Balance as at 31 December 2023 3,602 293,809 24,670 242,612 19,336 4,954 588,983

Allowance

Balance as at 1 January 2023 0 190,312 10,267 206,980 16,549 0 424,108
Increases 0 0 0 1,126 0 0 1,126
Impairments and write-offs 0 -33,240 -7,105 -15,913 -46 0 -56,304

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in intangible assets of the company Telekom Slovenije in 2022

In EUR thousand Cost of Intangible assets Total
Goodwill Concessions and licences Computer software Other intangible assets Assets under construction
Balance as at 1 January 2022 3,602 288,174 20,518 289,120 19,100 12,480 632,994
Increases 0 0 0 0 0 33,239 33,239
Assets generated in the company 0 0 0 0 0 1,202 1,202
Transfer into use 0 8,712 7,785 17,447 252 -34,196 0
Impairments and write-offs 0 -14,627 -7,161 -66,320 0 -2 -88,110
Other transfers* 0 0 0 42 0 0 42
Balance as at 31 December 2022 3,602 282,259 21,142 240,289 19,352 12,723 579,367

Allowance

In EUR thousand Allowance Total
Goodwill Concessions and licences Computer software Other intangible assets Assets under construction
Balance as at 1 January 2022 0 175,120 10,088 251,371 16,164 0 452,743
Impairments and write-offs 0 -14,628 -7,161 -66,318 0 0 -88,107
Other transfers* 0 0 0 -5 0 0 -5
Depreciation/Amortisation 0 29,820 7,340 21,932 385 0 59,477
Balance as at 31 December 2022 0 190,312 10,267 206,980 16,549 0 424,108

Carrying amount

In EUR thousand Carrying amount Total
Goodwill Concessions and licences Computer software Other intangible assets Assets under construction
Balance as at 1 January 2022 3,602 113,054 10,430 37,749 2,936 12,480 180,251
Balance as at 31 December 2022 3,602 91,947 10,875 33,309 2,803 12,723 155,259
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

The Group companies have unlimited property rights on intangible assets, which are free of encumbrances.

As at 31 December 2023, the Company disclosed contractual commitments for intangible assets in the amount of EUR 8,740 thousand (31 December 2022: EUR 5,565 thousand), which relate to the set-up of computer systems and to software licences.

As capitalised non-current deferred costs of development, the Group and the Company disclose internal and external project development or development activities or activities that meet the criteria for intangible asset recognition. Key to the assessment is the professional feasibility of the project, the purpose of completion and the usability or marketability to thus generate future economic benefits.

Development projects are strategic projects that are planned in advance and provided with sufficient technical, financial and human resources that are key to the completion of the project, with the results of these projects being significantly improved products, processes, systems or services before use.

Non-current deferred costs of development as at 31 December 2023 amount to EUR 4,502 thousand for the Telekom Slovenije Group and EUR 3,984 thousand for the company Telekom Slovenije, and mostly relate to the development of computer software. The useful lives of non-current deferred costs of development are finite and follow the estimated useful lives of intangible assets with annual.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in non-current deferred costs of development of the Telekom Slovenije Group in 2023

In EUR thousand Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Cost Balance as at 1 January 2023 10,261 4 39,635 318 944 51,162
Increases - external development 0 0 0 0 1,301 1,301
Increases - own development 0 0 0 0 226 226
Transfer from assets under construction 455 0 1,594 0 -2,049 0
Impairments and write-offs -591 0 -1,073 0 -126 -1,790
Balance as at 31 December 2023 10,125 4 40,156 318 296 50,899
Allowance Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Balance as at 1 January 2023 9,663 4 34,007 112 0 43,786
Impairments and write-offs -592 0 -840 0 0 -1,432
Depreciation/Amortisation 435 0 3,592 16 0 4,043
Balance as at 31 December 2023 9,506 4 36,759 128 0 46,397
Carrying amount Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Balance as at 1 January 2023 598 0 5,628 206 944 7,376
Balance as at 31 December 2023 619 0 3,397 190 296 4,502

Changes in non-current deferred costs of development of the Telekom Slovenije Group in 2022

In EUR thousand Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Cost Balance as at 1 January 2022 10,101 4 38,368 318 773 49,564
Increases - external development 0 0 1 0 1,248 1,249
Increases - own development 0 0 0 0 390 390
Transfer from assets under construction 167 0 1,299 0 -1,466 0
Impairments and write-offs -7 0 -34 0 0 -41
Balance as at 31 December 2022 10,261 4 39,634 318 945 51,162
Allowance Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Balance as at 1 January 2022 9,146 4 29,262 96 0 38,508
Impairments and write-offs -8 0 -33 0 0 -41
Depreciation/Amortisation 523 0 4,780 16 0 5,319
Balance as at 31 December 2022 9,662 4 34,009 112 0 43,786
Carrying amount Computer software Total
Own work – development Other intangible assets External – development Other non-current assets Asset under construction
Balance as at 1 January 2022 955 0 9,106 222 773 11,056

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in non-current deferred costs of development of the company Telekom Slovenije in 2023

In EUR thousand Cost Total
Computer software Other intangible assets External – Own work – development Other non-current assets Asset under construction
Balance as at 1 January 2023 8,116 4 37,782 318 521 46,741
Increases - external development 0 0 0 0 1,213 1,213
Increases - own development 0 0 0 0 226 226
Transfer from assets under construction 133 0 1,594 0 -1,727 0
Impairments and write-offs -591 0 -1,073 0 0 -1,664
Balance as at 31 December 2023 7,658 4 38,303 318 233 46,516
In EUR thousand Allowance Total
Computer software Other intangible assets External – Own work – development Other non-current assets Asset under construction
Balance as at 1 January 2023 7,760 4 32,288 112 0 40,164
Impairments and write-offs -591 0 -840 0 0 -1,431
Depreciation/Amortisation 295 0 3,488 16 0 3,799
Balance as at 31 December 2023 7,464 4 34,936 128 0 42,532

Changes in non-current deferred costs of development of the company Telekom Slovenije in 2022

In EUR thousand Cost Total
Computer software Other intangible assets External – Own work – development Other non-current assets Asset under construction
Balance as at 1 January 2022 7,992 4 36,625 318 513 45,452
Increases - external development 0 0 0 0 1,173 1,173
Increases - own development 0 0 0 0 157 157
Transfer from assets under construction 131 0 1,191 0 -1,322 0
Impairments and write-offs -7 0 -34 0 0 -41
Balance as at 31 December 2022 8,116 4 37,782 318 521 46,741
In EUR thousand Allowance Total
Computer software Other intangible assets External – Own work – development Other non-current assets Asset under construction
Balance as at 1 January 2022 7,367 4 27,675 96 0 35,142
Impairments and write-offs -7 0 -34 0 0 -41
Depreciation/Amortisation 400 0 4,647 16 0 5,063
Balance as at 31 December 2022

17. Property, plant and equipment

Significant increases in property, plant and equipment in use in 2023 refer mostly to the construction and upgrade of cable network and acquirement of cable lines, telecommunications and other equipment. The item of other equipment comprises modems, other equipment at clients, computer equipment, furniture, vehicles and other equipment.

Fixed assets generated in the Group and the Company relate to services rendered for the Group and the Company and mostly refer to the set-up of base stations, air-conditioners, electrical power devices and terminal equipment at clients.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Borrowing costs that may be directly attributed to the acquisition, construction, or production of a qualifying asset are included in the cost of that asset. Borrowing costs related to the acquisition and construction of the assets are capitalised if they are related to the acquisition of a material asset, the construction of which would require more than 12 months. In 2023, 96% of investments were completed within less than 12 months, including in the cable network construction segment, as these were mainly upgrades to existing networks. In 2023, the Group and the Company utilised a specific-purpose loan for the acquisition or construction of optical network assets. The Company and the Group recorded the costs of taking out a specific-purpose loan for the construction of the optical network, i.e. the amount of interest from the drawing of the loan, as an increase in investments for the construction of an optical network in the total amount of EUR 458 thousand. In 2023, the Group and the Company classified the costs of taking out non-purpose loans as costs for the period.

Telekom Slovenije Group

Contractual commitments for property, plant and equipment as at 31 December 2023 amounted to EUR 4,884 thousand (31 December 2022: EUR 5,983 thousand) and mostly refer to the set-up of telecommunications network.

Changes in property, plant and equipment of the Telekom Slovenije Group in 2023

In EUR thousand Assets
Land, buildings, and cable lines Mobile network Telephone exchanges Other equipment Assets under construction Total
Cost 518,088 1,219,276 84,890 300,538 355,401 27,491 61 2,505,745
Balance as at 1 January 2023 0 -4 0 0 -3 0 0 -7
Increases 0 640 0 0 1,069 79,506 186 81,401
Fixed assets generated in the Group 0 0 0 0 0 16,205 0 16,205
Transfer into use 11,185 46,137 1,290 19,212 33,904 -111,728 0 0
Impairments and write-offs -1,624 -4,594 -3,648 -7,952 -39,784 -4,562 0 -62,164
Other transfers* 839 -161 448 0 9 9 0 1,144
Balance as at 31 December 2023 528,488 1,261,294 82,980 311,798 350,596 6,921 247 2,542,324
Allowance Balance as at 1 January 2023 229,415 971,670 79,481 253,252 281,036 11,390 0 1,826,244
Difference from translation to the presentation currency 0 -1 0 0 -1 0 0 -2

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in property, plant and equipment of the Telekom Slovenije Group in 2022

In EUR thousand Land, buildings, and cable lines Total
Mobile network Telephone exchanges Other equipment Equipment under construction Other
Cost Balance as at 1 January 2022 490,082 1,190,292 88,832 315,485 385,390 40,823 268 2,511,172
Difference from translation to the presentation currency 0 2 0 0 0 0 0 2
Increases 104 2,907 0 0 1,205 78,396 -185 82,427
Fixed assets generated in the Group 0 0 0 0 0 15,565 0 15,565
Transfer into use 29,243 28,475 1,260 12,520 35,409 -106,907 0 0
Impairments and write-offs -1,354 -2,319 -5,212 -27,461 -66,582 -302 0 -103,230
Other transfers* 13 -81 10 -6 -21 -84 -22 -191
Balance as at 31 December 2022 518,088 1,219,276 84,890 300,538 355,401 27,491 61 2,505,745

Allowance

In EUR thousand Land, buildings, and cable lines Total
Mobile network Telephone exchanges Other equipment Equipment under construction Other
Balance as at 1 January 2022 216,747 951,360 82,613 266,825 315,178 11,390 0 1,844,113
Difference from translation to the presentation currency 0 1 0 0 1 0 0 2
Increases 0 0 0 0 10 0 0 10
Impairments and write-offs -489 -2,057 -5,197 -27,387 -63,551 0 0 -98,681
Depreciation/Amortisation 13,152 22,408 2,029 13,820 29,452 0 0 80,861
Other transfers* 5 -42 36 -6 -54 0 0 -61
Balance as at 31 December 2022 229,415 971,670 79,481 253,252 281,036 11,390 0 1,826,244
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

Within the Group, part of the decrease in property, plant and equipment is attributable to impairments of assets resulting from the floods affecting a part of Slovenia in early August. Telekom Slovenije's network and the newly built OŠO5 (open broadband) network owned by GVO were damaged. The Group therefore impaired these assets in the total amount of EUR 5,560 thousand, of which EUR 1,324 thousand was accounted for by Telekom Slovenije and EUR 4,236 thousand by GVO (for more information see Note 12 Other operating expenses).

December 2022

Carrying amount

Balance as at 1 January 273,335 238,932 6,219 48,660 70,212 29,433 268 667,059
Balance as at 31 December 2022 288,673 247,606 5,409 47,286 74,365 16,101 61 679,501
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

Of total assets, the Telekom Slovenije Group rent out assets in the (carrying) amount:

In 2023

Land, buildings, and cable network lines Mobile network Telephone exchanges Other equipment Assets under construction Total
7,399 0 0 0 2 7,647

In 2022

Land, buildings, and cable network lines Mobile network Telephone exchanges Other equipment Assets under construction Total
7,786 0 0 0 88 7,874

The company Telekom Slovenije

As at 31 December 2023, the Company disclosed contractual commitments for property, plant and equipment in the amount of EUR 14,291 thousand (31 December 2022: EUR 16,450 thousand), which relate to network construction, purchase of telecommunications equipment, acquisition and construction of real estate, and purchase of hardware and other equipment.

Changes in property, plant and equipment of the company Telekom Slovenije in 2023

Land, buildings, and cable network lines Mobile network Telephone exchanges Other equipment Assets under construction Total
Cost
Balance as at 1 January 2023 488,699 1,139,346 83,665 185,472 337,505 20,541 2,255,228
Increases 0 0 0 0 0 67,523 67,523
Assets generated in the Company 0 0 0 0 0 4,713 4,713
Transfer into use 11,179 23,180 1,087 12,831 29,904 -78,181 0
Impairments and write-offs -1,604 -3,876 -3,648 -2,896 -36,023 -286 -48,333
Other transfers* 5,124 -161 448 0 9 1 5,421
Balance as at 31 December 2023 503,398 1,158,489 81,552 195,407 331,395 14,311 2,284,552
Allowance
Balance as at 1 January 2023 220,231 921,561 78,259 159,497 270,748 0 1,650,296
Increases 85 0 5 8 67 0 165
Impairments and write-offs -1,237 -2,318 -3,634 -2,870 -32,262 0 -42,321
Depreciation/Amortisation 12,984 18,779 1,817 7,217 26,827 0 67,624
Other transfers* 810 -14 267 0 9 0 1,072
Balance as at 31 December 2023 232,873 938,008 76,714 163,852 265,389 0 1,676,836

Carrying amount

Balance as at 1 January 2023 268,468 217,785 5,406 25,975 66,757 20,541 604,932
Balance as at 31 December 2023 270,525 220,481 4,838 31,555 66,006 14,311 607,716

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Changes in property, plant and equipment of the company Telekom Slovenije in 2022

in EUR thousand Land, buildings, and cable lines Mobile networks Telephone exchanges Other equipment Assets under construction Total
Cost Balance as at 1 January 2022 460,462 1,115,166 87,656 204,955 364,922 44,080 2,277,241
Increases 0 0 0 0 0 67,136
Fixed assets generated in the Company 0 0 0 0 0 4,313
Transfer into use 29,198 25,571 1,212 6,435 32,270 -94,686 0
Disposals -974 -1,309 -5,212 -25,913 -59,709 -302 -93,419
Other transfers* 13 -82 9 -5 22 0 -43
Balance as at 31 Dec 2022 488,699 1,139,346 83,665 185,472 337,505 20,541 2,255,228
Impairment
Balance as at 1 January 2022 208,124 904,603 81,397 177,141 301,265 0 1,672,530
Increases 0 0 0 0 8 0 8
Disposals -522 -1,139 -5,197 -25,841 -56,829 0 -89,528
Depreciation/Amortisation 12,624 18,139 2,025 8,202 26,293 0 67,283
Other transfers* 5 -42 34 -5 11 0 3
Balance as at 31 Dec 2022 220,231 921,561 78,259 159,497 270,748 0 1,650,296
Carrying amount
Balance as at 1 January 2022 252,338 210,563 6,259 27,814 63,657 44,080 604,711
Balance as at 31 Dec 2022 268,468 217,785 5,406 25,975 66,757 20,541 604,932
  • Other transfers include transfers between intangible assets and property, plant and equipment, transfers among groups of assets.

The Company and the Group have unlimited property rights on property, plant and equipment, which are free of encumbrances.

Of total assets, the company Telekom Slovenije rent out assets in the (carrying) amount:

In 2023

in EUR thousand Land, buildings, and cable lines Mobile networks Telephone exchanges Other equipment Assets under construction Other Total
Assets rent out under operating lease 12,392 0 0 0 2 0 12,394

In 2022

in EUR thousand Land, buildings, and cable lines Mobile networks Telephone exchanges Other equipment Assets under construction Other Total
Assets rent out under operating lease 6,985 0 0 0 9 0 6,994

18. Right-of-use assets

The Group and the Company have concluded lease contracts for various assets, such as base stations, premises, lines, vehicles and other. Typically, the term of lease contracts is 10 to 15 years.

Changes in right-of-use assets of the Telekom Slovenije Group in 2023


Changes in right-of-use assets of the Telekom Slovenije Group in 2023

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Cost Balance as at 1 January 2023 74,036 8,929 9,719 2,687 22,246 4,224 121,841
Difference from translation to the presentation currency 0 0 0 0 -88 0 -88
Increases - contract modifications 8,781 714 1,721 327 176 98 11,817
Transfer to use - new contracts 3,564 322 872 664 1,119 60 6,601
Decreases - contract modifications -477 -305 -353 -96 -90 0 -1,321
Decreases -503 -146 0 -478 0 -37 -1,164
Other transfers 0 0 11 0 0 0 11
Balance as at 31 December 2023 85,401 9,514 11,970 3,104 23,363 4,345 137,697

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Allowance Balance as at 1 January 2023 27,748 3,337 5,923 1,220 6,365 1,829 46,422
Decreases -197 -82 0 -457 0 -37 -773
Depreciation/Amortisation 7,481 802 1,664 606 1,745 509 12,807
Other transfers 0 36 0 0 0 0 36
Balance as at 31 December 2023 35,032 4,093 7,587 1,369 8,110 2,301 58,492

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Carrying amount Balance as at 1 January 2023 46,288 5,592 3,796 1,467 15,881 2,395 75,419
Balance as at 31 December 2023 50,369 5,421 4,383 1,735 15,253 2,044 79,205

Changes in right-of-use assets of the Telekom Slovenije Group in 2022

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Cost Balance as at 1 January 2022 65,619 8,507 9,243 2,257 20,557 3,846 110,029
Difference from translation to the presentation currency 0 0 0 0 -2 0 -2
Increases - contract modifications 5,986 392 592 -14 3,955 88 10,999
Transfer to use - new contracts 3,919 204 356 1,098 -2,172 290 3,695
Decreases -1,488 -175 -472 -654 -109 0 -2,898
Other transfers 0 1 0 0 17 0 18
Balance as at 31 December 2022 74,036 8,929 9,719 2,687 22,246 4,224 121,841

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Allowance Balance as at 1 January 2022 21,501 2,533 4,641 1,310 4,739 1,335 36,059
Decreases -1,268 -89 -258 -652 -109 0 -2,376
Depreciation/Amortisation 7,515 893 1,540 562 1,724 494 12,728
Other transfers 0 0 0 0 11 0 11
Balance as at 31 December 2022 27,748 3,337 5,923 1,220 6,365 1,829 46,422

In EUR thousand

Base Technological
stations premises – Lease of easement premises and lease Vehicles Lease of land Other lines Total
Carrying amount Balance as at 1 January 2022 44,118 5,974 4,602 947 15,818 2,511 73,970
Balance as at 31 December 2022 46,288 5,592 3,796 1,467 15,881 2,395 75,419

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023


Base Technological stations premises – Lease of easement and lease

In EUR thousand Cost Vehicles Other lines Total
Balance as at 1 January 2023 60,695 7,994 4,054 2,456 44,461 633 120,293
Increases - contract modifications 2,389 185 13 133 10,368 78 13,166
Transfer to use - new contracts 3,564 322 872 599 1,120 0 6,477
Decreases -322 -125 0 -435 0 0 -882
Balance as at 31 December 2023 66,326 8,376 4,939 2,753 55,949 711 139,054

Allowance

In EUR thousand Balance as at 1 January 2023 Decreases Depreciation/Amortisation Balance as at 31 December 2023
21,882 -141 6,288 28,029
2,884 -62 687 3,509
2,100 0 733 2,833
1,063 -415 552 1,200
13,759 0 3,734 17,493
478 0 155 633
42,167 -618 12,149 53,698

Carrying amount

Balance as at 1 January 2023 38,813 5,110 1,954 1,393 30,702 155 78,126
Balance as at 31 December 2023 38,297 4,867 2,106 1,553 38,456 78 85,356

Changes in right-of-use assets of the company Telekom Slovenije in 2022

In EUR thousand Cost Vehicles Other lines Total
Balance as at 1 January 2022 58,640 7,678 3,785 2,054 40,163 645 112,965
Increases - contract modifications -485 322 41 -13 3,780 -12 3,633
Transfer to use - new contracts 3,919 164 339 1,039 627 0 6,088
Decreases -1,379 -170 -111 -624 -109 0 -2,393
Balance as at 31 December 2022 60,695 7,994 4,054 2,456 44,461 633 120,293

Allowance

In EUR thousand Balance as at 1 January 2022 Decreases Depreciation/Amortisation Balance as at 31 December 2022
16,933 -1,170 6,119 21,882
2,188 -85 781 2,884
1,638 -110 572 2,100
1,163 -624 524 1,063
10,054 -110 3,815 13,759
321 0 157 478
32,297 -2,099 11,968 42,166

Carrying amount

Balance as at 1 January 2022 41,706 5,490 2,147 891 30,109 324 80,667
Balance as at 31 December 2022 38,813 5,110 1,954 1,393 30,702 155 78,126

The amounts recognised in the statement of profit or loss

In EUR thousand Telekom Slovenije Group Telekom Slovenije 31 Dec 2023 31 Dec 2022
Depreciation costs of the right-of-use assets 12,807 12,728 12,149 11,968
Interest expenses from lease liabilities 2,829 2,122 2,313 2,072
Expenses related to variable lease payments not included in the measuring of lease liabilities 42 36 40 33
Total 15,678 14,886 14,502 14,073

19. Investments in subsidiaries

Telekom Slovenije holds a 100% interest in the following subsidiaries, the value of which, as at 31 December 2023, amounts to:

In EUR thousand 31 Dec 2022 Impairment 31 Dec 2023
GVO 5,758 0 5,758
Avtenta 1,323 0 1,323

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Institution Value Impairment Recoverable Amount
TSmedia 3,460 -1,290 2,170
IPKO 20,730 0 20,730
Soline 891 -421 470
SIOL Zagreb 501 -89 412
SIOL Podgorica 2,620 0 2,620
SIOL Sarajevo 1,710 0 1,710
SIOL Skopje 1,005 0 1,005
SIOL Beograd 100 0 100
TSinpo 419 0 419
Institution Ustanova Srčni sklad 3 0 3
SIOL Prishtina 200 0 200
Investments in subsidiaries 38,720 -1,800 36,920

For 2023, based on checking for signs of impairment, the Company opted to assess the recoverable amount for its subsidiaries TSmedia, TSinpo, Soline, SIOL Zagreb, SIOL Prishtina and SIOL Sarajevo. The recoverable amounts of individual companies were assessed by a certified business appraiser. The appraisals showed that the investments in subsidiaries TSmedia, Soline and SIOL Zagreb needed to be impaired. The impairment was recognised in the statement of profit or loss in the amount of EUR 1,800 thousand.

TSmedia

The recoverable amount of the 100% share capital in TSmedia for the purpose of financial reporting amounts to EUR 2,170 thousand. During the value assessment, the present value method of expected free cash flows for a five-year period based on actual plans was used, excluding indebtedness. The recoverable amount equals fair value less the costs of sale. The discount rate applied in the projection was 12.03% and the assessed long-term growth rate was 2.50%. Based on the valuation, the Company impaired the investment in TSmedia in the amount of EUR 1,290 thousand (Note 13 Finance income and finance expenses). Fair value measurement is classified in level 3 of the fair value measurement hierarchy.

Sensitivity analysis - change in NPV of equity in EUR thousand

Impact of change in assumption Growth / WACC -1% +1%
-1% 2,293 2,683
+1% 1,834 2,060

Soline

The recoverable amount of the 100% share capital in Soline for the purpose of financial reporting equals EUR 470 thousand. During the value-in-use assessment, the present value method of expected free cash flows for a five-year period based on actual plans was used, excluding indebtedness. The discount rate applied in the projection was 14.97% and the assessed long-term growth rate was 2.0%. Based on the valuation, the Company impaired the investment in Soline in the amount of EUR 421 thousand (Note 13 Finance income and finance expenses). Fair value measurement is classified in level 3 of the fair value measurement hierarchy.

Sensitivity analysis - change in NPV of equity in EUR thousand

Impact of change in assumption Growth / WACC -1% +1%
-1% 597 669
+1% 314 350

SIOL Zagreb

The recoverable amount of the 100% share capital in SIOL Zagreb for the purpose of financial reporting amounts to EUR 412 thousand. During the value-in-use assessment, the present value method of expected free cash flows for a five-year period based on actual plans was used, excluding indebtedness. The discount rate used in the projection is 9.38% in the optimistic scenario and 9.44% in the pessimistic.

scenario. Based on the valuation, the Company impaired the investment in SIOL Zagreb in the amount of EUR 89 thousand (Note 13 Finance income and finance expenses). Fair value measurement is classified in level 3 of the fair value measurement hierarchy.

Sensitivity analysis - change in NPV of equity in EUR thousand

Impact of change in assumption WACC
-1% 433
+1% 393

The valuations made by the Company for other investments in subsidiaries did not indicate a need for impairment as the recoverable amount is higher than the carrying amount.

20. Other investments

Non-current investments

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Investments in other shares and interests 2,454 2,423 2,454 2,423
Loans to companies 0 0 19,558 46,073
- of which to companies in the Group 0 0 19,558 46,073
Loans to employees 2 9 2 9
Other non-current financial assets 16 16 0 0
Total non-current investments 2,472 2,448 22,014 48,505

Other investments in shares and interests are classified as investments measured at fair value through other comprehensive income. Of the total value of investments, EUR 2,170 thousand (31 December 2022: EUR 2,139 thousand) relates to investments which are listed on the stock exchange. Investments are not pledged as collateral and are free of encumbrances.

Current investments

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Short-term loans to companies 0 0 17,958 11,480
* of which to companies in the Group 0 0 17,958 11,480
Loans to employees 7 16 8 16
Other current financial assets 2 2 0 0
Fair value of interest rate swap 0 19 0 20
Bank deposits 1,037 800 36 0
Total current investments 1,046 837 18,002 11,516

Due to the immateriality of the amount of the interest rate swap, the Group and the Company did not prepare any additional disclosures related to risk management.

Loans granted

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Long-term loans granted 2 9 19,560 46,082
Loans granted 0 0 19,558 46,073
Loans to employees 2 9 2 9
Short-term loans granted 7 16 17,966 11,496
Part of long-term loan falling due in 12 months - 0 0 16,026 10,666
Part of long-term loan falling due in 12 months - 7 16 8 16
Short-term loans granted and interest 0 0 1,932 814
Closing balance - loans granted 9 25 37,526 57,578

The maturity of long-term and short-term loans as well as other data are disclosed in Note 45 Financial instruments and financial risk management.

The interest rate for loans granted to employees ranges between 4.08% and 6.23%. At Telekom Slovenije, long-term loans refer entirely to loans to subsidiaries. The interest rate for loans granted to subsidiaries ranges between 4.346% and 7.832%. For more details see Note 45 Financial instruments and financial risk management.

21. Contract assets

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Non-current contract assets 5,183 3,963 4,753 3,572
Other non-current contract assets -1,004 -339 -1,004 -338
Total other non-current assets 4,179 3,624 3,749 3,234

In 2023, the Group impaired contract assets in the amount of EUR 657 thousand (in 2022: EUR 617 thousand), and the company Telekom Slovenije EUR 655 thousand (in 2022: EUR 609 thousand).

22. Deferred costs

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Prepaid leases 31 35 15 20
Other non-current assets 2,683 3,258 2,772 3,674
Total other non-current assets 2,714 3,293 2,787 3,694

Other non-current assets represent the balance of non-current deferred costs of license maintenance and similar costs.

23. Investment property

Changes in investment property in 2023

Telekom Slovenije Group

Telekom Slovenije

In EUR thousand Land Buildings Total Land Buildings Total
Cost Balance as at 1 January 2023 1,986 6,211 8,197 4,958 6,400 11,358
Decreases 0 -78 -78 0 -78 -78
Other transfers -206 -961 -1,167 -3,178 -1,590 -4,768
Balance as at 31 December 2023 1,780 5,172 6,952 1,780 4,732 6,512
Allowance Balance as at 1 January 2023 1,689 2,204 3,893 1,689 2,212 3,901
Decreases 0 -20 -20 0 -20 -20
Depreciation/Amortisation 0 138 138 0 143 143
Other transfers 0 -355 -355 0 -808 -808
Balance as at 31 December 2023 1,689 1,967 3,656 1,689 1,527 3,216
Carrying amount Balance as at 1 January 2023 297 4,007 4,304 3,269 4,188 7,457
Balance as at 31 December 2023 91 3,205 3,296 91 3,205 3,296

Changes in investment property in 2022

Telekom Slovenije Group Telekom Slovenije
In EUR thousand
Cost Balance as at 1 January 2022 1,986 6,305 8,291 4,958 6,431 11,389
Increases 0 22 22 0 126 126
Decreases 0 -116 -116 0 -157 -157
Balance as at 31 December 2022 1,986 6,211 8,197 4,958 6,400 11,358
Allowance Balance as at 1 January 2022 1,689 2,057 3,746 1,689 2,059 3,748
Depreciation/Amortisation 0 147 147 0 153 153
Balance as at 31 December 2022 1,689 2,204 3,893 1,689 2,212 3,901
Carrying amount Balance as at 1 January 2022 297 4,248 4,545 3,269 4,372 7,641
Balance as at 31 December 2022 297 4,007 4,304 3,269 4,188 7,457

The Group and the Company carry investment property at cost less accumulated depreciation and impairment losses. Fair value of investment property is presented in Note 40 Book and fair values.

In 2023, Telekom Slovenije reclassified investment properties into tangible fixed assets, including the land and building of Hotel Tisa totaling 811 thousand EUR and the land and building in Sečovlje salt pans totaling 3,148 thousand EUR.

As of 31 December 2023, all investment properties are owned by Telekom Slovenije. Among the investment properties, the following are reported: a building on Vilharjeva Street totaling 3,123 thousand EUR, land and buildings in Rakovnik, and other apartments totaling 173 thousand EUR (compared to 196 thousand EUR in 2022). Lease agreements for apartments are concluded with individuals for an indefinite period with a notice period for termination by either party. Other lease agreements are concluded for a fixed period with the possibility of extension. The notice period ranges from 2 to 12 months.

The decrease in investment property relates to the sale of part of the building on Vilharjeva.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Revenue generated on investment property in 2023, recognised in the Group’s statement of profit or loss, equalled EUR 404 thousand (2022: EUR 372 thousand). Costs associated with investment properties in 2023 amounted to 400 thousand EUR (2022: 345 thousand EUR).

The Group and the Company do not have any limited title to investment property, nor are investments subject to encumbrance.

24. Assets held for sale

As at 31 December 2023, assets held for sale include the value of land and buildings that the Group companies will no longer use for business purposes and which the companies’ managements decided to sell; the sale is planned and expected within the next 12 months.

Telekom Slovenije Group Telekom Slovenije
In EUR thousand Assets held for sale Assets held for sale
Balance as at 1 January 2022 799 799
Sale -3 -3
Balance as at 31 December 2022 796 796
Transfer to property, plant and equipment -208 -208
Balance as at 31 December 2023 588 588

In 2023, Telekom Slovenije reclassified part of its assets from assets held for sale to property, plant and equipment.

25. Inventories

Telekom Slovenije Group Telekom Slovenije
In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Material 11,366 10,707 9,676 8,804
Products 891 664 0 0
Merchandise 12,545 13,882 11,500 12,898
Total inventories 24,802 25,253 21,176 21,702

In 2023, the Telekom Slovenije Group impaired and wrote off EUR 902 thousand of inventories (in 2022: EUR 1,380 thousand).

In 2023, Telekom Slovenije wrote off or impaired EUR 852 thousand worth of inventories (in 2022: EUR 1,266 thousand).

26. Trade and other receivables

Under non-current trade receivables, the Group and the Company disclose receivables from the sale of goods with maturity of over one year. Impairments of receivables refer to expected credit losses. Maturity analysis of receivables is presented in Note 45 Financial instruments and financial risk management.

Telekom Slovenije Group

In EUR thousand 31 Dec 2023 Allowance Net amount Net amount
Non-current trade receivables 19,620 -96 19,524 18,952
Other receivables 161 0 161 299
Total trade and other receivables 19,781 -96 19,685 19,251

Current trade receivables

In EUR thousand 31 Dec 2023 31 Dec 2022 Gross amount Allowance Net amount Net amount
Trade receivables 147,285 -12,553 134,732 125,738
Trade receivables due from foreign operators 11,444 -1,479 9,965 12,226
Trade receivables due from domestic operators 22,578 -7,068 15,510 13,490
Total trade receivables 181,307 -21,100 160,207 151,454
Paid advances 6,005 0 6,005 1,958
VAT and other tax receivables 2,487 0 2,487 2,954
Other receivables 1,424 0 1,424 1,314
Total other receivables 9,916 0 9,916 6,226
Total trade and other receivables 191,223 -21,100 170,123 157,680

Trade receivables do not bear interest.

Changes in allowances for receivables

In EUR thousand 31 Dec 2023 31 Dec 2022
Balance as at 1 January -17,974 -16,944
Allowances during the year -7,717 -6,002
Reversal of allowances 3,918 4,070
Write-offs 577 902
Closing balance -21,196 -17,974

Telekom Slovenije

In EUR thousand 31 Dec 2023 Allowance Net amount Net amount
Non-current trade receivables 19,620 -96 19,524 18,952
Other receivables 160 0 160 294
Total trade and other receivables 19,780 -96 19,684 19,246

Current trade receivables

In EUR thousand 31 Dec 2023 31 Dec 2022 Gross amount Allowance Net amount Net amount
Trade receivables 131,218 -7,507 123,711 116,856
Receivables due from foreign operators 12,128 -1,482 10,646 12,830
Receivables due from domestic operators 24,781 -7,079 17,702 16,130
Total trade receivables 168,127 -16,068 152,059 145,816
Paid advances and warranties 5,934 0 5,934 1,832
VAT and other tax receivables 1,881 0 1,881 2,245
Other receivables 1,217 0 1,217 991
Total other receivables 9,032 0 9,032 5,068
Total trade and other receivables 177,159 -16,068 161,091 150,884

27. Contract assets

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Contract assets from mobile and fixed-line segment 7,645 6,225 7,645 6,225
Other contract assets 6,503 9,717 6,391 9,337
Total current contract assets 14,148 15,942 14,036 15,562

Current contract assets arise mainly from the sale of telecommunication services and goods, where customer contracts comprise the subscription fee and a subsidised service or goods and where customers commit to a 12-month contract period, and accrued revenue - roaming.

28. Deferred costs

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Deferred costs 6,708 4,545 4,855 3,741
Other 35 0 0 0
Total deferred assets 6,743 4,545 4,855 3,741

Current deferred costs mainly include prepaid costs of system and license maintenance.

29. Cash and cash equivalents

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Cash on hand and bank balances 18,779 37,382 11,376 19,573
Short-term bank deposits with maturity of up to three months 36,700 0 33,000 0
Total cash and cash equivalents 55,479 37,382 44,376 19,573

30. Equity and reserves

Authorised, issued and fully called-up capital amounts to EUR 272,721 thousand and is divided into 6,535,478 ordinary registered no-par value shares. Each ordinary no-par value share represents the same stake and corresponding amount in share capital.

Ownership structure

31 Dec 2023 31 Dec 2022 Shareholder Number of shares Interest in % Number of shares Interest in %
Republic of Slovenia 4,087,569 62.54% 4,087,569 62.54%
Domestic and foreign natural persons* 966,340 14.79% 938,649 14.36%
Foreign legal entities 410,583 6.28% 407,335 6.23%
Kapitalska družba, d.d. 365,175 5.59% 365,175 5.59%
Slovenian Sovereign Holding (Slovenski državni holding d.d.) (SSH – SDH) 277,839 4.25% 277,839 4.25%
Domestic financial companies and funds 247,339 3.78% 271,723 4.16%
Domestic legal entities 143,797 2.20% 150,352 2.30%
Treasury shares 36,836 0.56% 36,836 0.56%
Total 6,535,478 100% 6,535,478 100%
  • Natural persons also include natural persons independently performing a gainful activity on the market.

The balances and changes in equity items are presented in the statement of changes in equity. There were no changes in the number of issued shares in 2023.

Share premium

The share premium may be used under the conditions and for the purpose set by the law. As at 31 December 2023, Telekom Slovenije's share premium amounted to EUR 180,956 thousand, of which EUR 126,135 thousand of share premium arises from the Company’s ownership transformation process. Share premium in the amount of EUR 54.821 thousand in substance represent revaluation surpluses. Share premium did not change in 2023.

Legal reserves

Legal reserves are formed in such amount that the sum of legal reserves and the share premium equals at least 20% of share capital. In accordance with the Companies Act, the excess share premium and legal reserves can be used to increase share capital from a company’s assets and to cover losses brought forward, if revenue reserves are not at the same time used for pay-out of profits to shareholders.

Treasury shares

In 2023 the Company did not acquire treasury shares. As at 31 December 2023, the Company had 36,836 treasury shares, which equals 0.56% of all issued shares. The value of treasury shares in the amount of EUR 4,065 thousand is disclosed as a deductible item from equity at the cost value of the purchased treasury shares. Reserves for treasury shares are formed.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Statutory reserves

Statutory reserves are used for forming the treasury share reserve, for covering losses, for share capital increases, and for covering all types of operating and other risks. These reserves can be used in accordance with the Articles of Association, namely for the share capital increase, for the coverage of current loss and loss brought forward, if this loss cannot be settled by means of any other sources, and for creating treasury shares if no other funds are available.

Other revenue reserves

When compiling the Annual Report, the Group or the Company may form other revenue reserves up to 50% of net profit for the year, less amounts used for statutory or legal reserves. Other revenue reserves can be used for any purpose in accordance with the law, the Articles of Association, business policy and resolutions adopted by the General Meeting of Shareholders.

Retained earnings

Retained earnings include retained net earnings brought forward from previous years and net profit or loss for the current year. Based on the resolution adopted by the General Meeting of Shareholders on 16 June 2023, the accumulated profit for 2022 in the amount of EUR 40,293 thousand was not distributed, as the distribution was not voted through at the General Meeting of Shareholders, thus all accumulated profit remained undistributed and increases the retained net earnings from previous years.

Determination of accumulated profit of Telekom Slovenije for 2023

in EUR
Net profit or loss for 2023 23,863,902.71
Net profit or loss brought forward 46,627,849.39
Decrease in non-current deferred development costs -3,984,190.99
Total 66,507,561.11

Fair value reserve for financial instruments

Fair value reserve for financial instruments includes the change in fair value of investments in equity instruments, measured at fair value through other comprehensive income, and the change in fair value of hedging financial instruments. Changes in fair value reserve for financial instruments are shown in the statement of other comprehensive income.

Reserves for actuarial deficits and surpluses

Reserve for actuarial deficits and surpluses includes changes in the present value of payables to employees due to changed actuarial assumptions and on the basis of experience-based adjustments. The changes in actuarial deficits and surpluses are shown in the statement of changes in equity.

Contract liabilities

31 Dec 2023 31 Dec 2022
Telekom Slovenije Group In EUR thousand
Non-current contract liabilities 406 740
Non-current deferred revenue - leases 19,324 16,332
18,885 15,893
Total non-current contract liabilities 19,730 17,072
19,237 16,425

Non-current deferred revenue – leases refer to leases of base stations and leases of lines in Slovenia and abroad. The increase is due to the conclusion of new lease agreements.

Changes in provisions of the Telekom Slovenije Group in 2023

In EUR thousand 31 Dec 2022 Drawing portion Reversal Formation Changes in discount rates Reclassifications 31 Dec 2023
Provisions for probable liabilities resulting from legal claims 266 0 0 0 2,207 0 1,688
Provisions for jubilee rewards 2,222 0 -190 0 235 148 2,415
Provisions for severance payments upon retirement 8,487 0 -101 -94 449 371 9,112
Provisions for estimated costs of the removal of receiving- transmitting stations 2,584 0 -29 7 27 226 2,815
Other provisions 6,435 -36 -589 0 1,577 0 5,699
Provisions for restructuring 1,226 0 -1,168 -59 510 0 509
Total provisions 21,220 -36 -2,077 -146 5,005 745 24,711

Changes in provisions of the Telekom Slovenije Group in 2022

In EUR thousand 31 Dec 2021 Transfer to current rates Drawing portion Reversal Formation in discount rates Changes in exchange differences 31 Dec 2022
Provisions for probable liabilities resulting from legal claims 250 0 0 0 16 0 266
Provisions for jubilee rewards 2,157 0 -167 -2 693 -459 2,222
Provisions for severance payments upon retirement 11,731 0 -121 -3,637 400 114 8,487
Provisions for estimated costs of the removal of receiving- transmitting stations 3,956 0 -31 1 99 -1,441 2,584
Other provisions 4,701 -75 -796 -12 2,617 0 6,435
Provisions for restructuring 268 0 -199 -70 1,227 0 1,226
Total provisions 23,063 -75 -1,314 -3,720 5,052 -1,786 21,220

Changes in provisions of the company Telekom Slovenije in 2023

In EUR thousand 31 Dec 2022 Drawing portion Reversal Formation Changes in discount rates Reclassifications 31 Dec 2023
Provisions for probable liabilities resulting from legal claims 0 0 0 2,207 0 1,688 3,895
Provisions for jubilee rewards 1,770 -160 0 175 121 0 1,906
Provisions for severance payments upon retirement 6,858 -78 -39 253 304 0 7,298
Provisions for estimated costs of the removal of receiving- transmitting stations 2,585 -29 7 27 227 0 2,817
Other provisions 5,920 -19 0 1,010 0 -1,688 5,223
Provisions for restructuring 792 -792 0 0 0 0 0
Total provisions 17,925 -1,078 -32 3,672 652 0 21,139

Changes in provisions of the company Telekom Slovenije in 2022

In EUR thousand 31 Dec 2021 Drawing portion Reversal Formation Changes in discount rates 31 Dec 2022
Provisions for jubilee rewards 1,719 -133 0 558 -374 1,770
Provisions for severance payments upon retirement 9,608 -54 -3,119 329 94 6,858
Provisions for estimated costs of the removal of receiving- transmitting stations 3,956 -31 1 99 -1,440 2,585
Other provisions 4,278 -312 0 1,954 0 5,920
Provisions for restructuring 0 0 0 792 0 792
Total provisions 19,561 -530 -3,118 3,732 -1,720 17,925

Provisions for probable liabilities resulting from legal claims

Provisions for liabilities from probable legal claims are formed on the basis of the estimate of probable outcome, conducted with a high level of prudence. Maturity date of the liability cannot be determined. Based on the legal opinions obtained and the management's estimate, provisions were formed for legal claims in the amount of EUR 4,161 thousand. The Telekom Slovenije Group was primarily successful in cases finally concluded up to this date, which it also publishes promptly in accordance with the rules of the Stock Exchange.

Total damages claimed in pending legal claims brought against the Telekom Slovenije Group companies amount to EUR 250,542 thousand (in 2022: EUR 188,105 thousand). Total damages claimed in pending legal claims brought against Telekom Slovenije amount to EUR 247,802 thousand (in 2022: EUR 185,365 thousand). For more information see Note 41 Contingent liabilities and contingent assets, Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023.

Provisions for severance pays and jubilee rewards

Telekom Slovenije Group Telekom Slovenije In EUR thousand Provisions for jubilee rewards Provisions for severance pays Total
Provisions as at 01 January 2022 2,156 11,732 13,888 1,719 9,608 11,327
Interest cost 21 115 137 17 94 111
Current service cost 147 495 642 105 394 500
Termination of employment (severance) -31 -116 -147 -17 -65 -82
Actuarial gains (+) and losses (-) 100 -3,661 -3,562 79 -3,119 -3,041
- due to changes in financial assumptions -496 -3,395 -3,891 -391 -2,774 -3,165
- due to experience-based adjustments 596 -266 330 470 -345 125
Payments during the year -172 -77 -249 -133 -54 -187
Provisions as at 31 December 2022 2,221 8,488 10,709 1,770 6,857 8,627
Interest cost 100 376 476 79 304 384
Current service cost 140 325 465 102 253 355
Termination of employment (severance) -2 -12 -13 0 0 0
Actuarial gains (+) and losses (-) 152 53 205 115 -39 77
- due to changes in financial assumptions 53 286 339 42 232 273
- due to experience-based adjustments 99 -232 -134 74 -270 -197
Payments during the year -197 -118 -315 -160 -78 -239
Provisions as at 31 December 2023 2,415 9,112 11,527 1,906 7,298 9,204

Planned payments

Telekom Slovenije Group In EUR thousand Period Severance pay Jubilee bonuses Total
Up to 1 year 481 214 694
Up to 1 year 366 170 536
> 1 - 2 years 306 256 561
> 1 - 2 years 259 215 474
> 2 - 3 years 720 324 1,045
> 2 - 3 years 569 236 805
> 3 - 4 years 870 304 1,174
> 3 - 4 years 636 239 875
> 4 - 5 years 626 244 869
> 4 - 5 years 468 200 668
> 5 - 10 years 4,321 1,447 5,768
> 5 - 10 years 3,416 1,123 4,539
> 10 years 17,378 3,382 20,760
> 10 years 13,435 2,432 15,866
Total 24,701 6,171 30,872
Total 19,149 4,614 23,763

The company Telekom Slovenije and the Telekom Slovenije Group are exposed to the risks arising from

long-term employee benefits, primarily based on:

  • changes to legislation governing employment, retirement, contributions, and taxes;
  • changes to collective agreements, business agreements and other internal acts that affect the type and level of benefits;
  • significant changes in the amounts to which the benefits relate: average salaries in the Republic of Slovenia, employee salaries, fixed amounts of bonuses and tax-free amounts of bonuses;
  • changes in the economic environment, e.g., severance pay upon termination of employment.

Present values of long-term employee benefits are exposed to the following risks:

  • all risks to which long-term employee benefits are exposed to;
  • the difference between actual experience and actuarial assumption (mortality, employee turnover, early or late retirement, salary growth rate and tax-free bonus amounts);
  • change in discount rates used in measuring, according to the different balance sheet dates.

The following actuarial assumptions were taken into account in the calculation of provisions for jubilee rewards and post-employment benefits:

  • demographic assumptions:
  • expected mortality is determined on the basis of life tables of the population in the Republic of Slovenia (published for 2007);
  • fluctuation indicating the leaving of the company by one's own decision is determined as linearly decreasing according to the age of the employee and averages 3.7% for the company Telekom Slovenije, d.d. for 2023 (2022: 4,4%), and 4.1% for the Telekom Slovenije Group for 2023 (2022: 5,0%), weighted by the number of employees in each company, while the estimated retirement date is determined as the day when the first condition for retirement is met, taking into account the legislation of the Republic of Slovenia;
  • financial assumptions:
  • expected growth of average salaries in the Republic of Slovenia takes into account IMAD projections: Autumn Forecast of Economic Trends 2021, and is determined at 2.5% long-term annual growth;
  • expected increase in the salaries of employees in the Telekom Slovenije Group takes into account the growth due to inflation, promotion and length of service allowance and amounts to:
Long-term salary growth in the company from 2024 Telekom Slovenije GVO Avtenta TSmedia Soline TSinpo
0.76% 2.88% 2.00% 1.10% 2.00% 0.82%
  • the applied interest rate equals 4.07% p.a., which corresponds to the yield on 10-year investment grade corporate bonds from euro area issuers at the end of November 2023, for Telekom Slovenije, Soline, GVO, Avtenta, and TSinpo, and 4.17% p.a., which corresponds to the yield on 15-year investment grade corporate bonds from euro area issuers at the end of November 2023, for TSmedia.

Sensitivity analysis of changes in actuarial assumptions in the Telekom Slovenije Group

Assumption Deviation Description Total Severance Jubilee rewards In EUR thousand
Central scenario 0.00% balance 11,527 9,112 2,415
-0.50% balance 12,072 9,571 2,501
Discount interest rate (difference) -0.50% balance 11,022 8,687 2,334
(difference) -545 -459 -86
0.50% balance 11,008 8,675 2,333
Salary growth (difference) -520 -437 -83
0.50% balance 12,082 9,580 2,502
(difference) -555 -468 -87

Sensitivity analysis of changes in actuarial assumptions in Telekom Slovenije

Assumption Deviation Description Total Severance Jubilee rewards In EUR thousand
Central scenario 0.00% 9,204 7,298 1,906
-0.50% 9,638 7,666 1,973
Discount interest rate (difference) -0.50% 8,788 6,946 1,842
0.50% 8,799 6,956 1,843
Salary growth (difference) -0.50% 9,647 7,674 1,974
0.50% 9,204 7,298 1,906

Provisions for estimated costs of the removal of receiving-transmitting stations

Provisions were formed in the amount of the estimated cost of removal discounted at the discount rate of 4.07% p.a., which corresponds to the 10-year yield on investment-grade corporate bonds from euro area issuers as at the end of November 2023.

Other provisions

Among other provisions, the Group and the Company disclose liabilities from concluded contracts, from which arises a present obligation with uncertain repayment term.

Provisions for restructuring

In 2023, the Group utilised provisions for restructuring in the amount of EUR 1,168 thousand, which were created in the previous reporting period, and formed new ones in the amount of EUR 510 thousand. Telekom Slovenije did not establish any provisions for corporate restructuring in 2023.

33. Other liabilities

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022
Trade payables for program rights 17,008 7,513
Other 6,328 664
Total non-current trade payables 23,336 8,177

34. Loans and borrowings

This note provides information about the contractual terms of borrowings. For more information relating to exposure to interest rate risk and foreign currency risk, refer to Note 45 Financial instruments and financial risk management.

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022
Long-term borrowings Bank loans 336,618 369,023
- short-term portion of long-term loans -30,040 -132,340
- long-term portion of loans 306,578 236,683
Total non-current portion 306,578 236,683
Short-term borrowings
Short-term portion of long-term bank loans 30,040 132,340
Interest and other expenses from loans 558 417
Total short-term portion 30,598 132,757

The Group’s non-current financial liabilities relate to long-term borrowings from banks by Telekom Slovenije. The first long-term loan is a syndicated loan comprising three tranches, two of which fell due in 2023, and the last one maturing in 2025. The loan is linked to a variable interest rate with a mark-up of 1.35% and is collateralised by blank bills of exchange. The second long-term loan is a syndicated loan consisting of three tranches maturing in 2028. The loan is linked to a variable interest rate with mark-ups ranging from 0.75% to 1.00% and is collateralised by blank bills of exchange. The third long-term loan has been received from the European Investment Bank (EIB). It comprises four tranches, repaid according to amortisation schedules until 2032. The loan is linked to a fixed interest rate with mark-up ranging from 1.571% to 3.427% and is collateralised by blank bills of exchange. The fourth long-term loan is a syndicated loan drawn at the end of 2023, falling due in 2030. The loan is linked to a variable interest rate with a mark-up of 0.75% and is collateralised by blank bills of exchange.

To ensure liquidity, the Group has short-term facilities with banks falling due in 2024. The liquidity buffer in the form of revolving loans and overdraft facility totalling EUR 55 million was not drawn as at 31 December 2023. Revolving loans are linked to a variable interest rate with a 0.80% mark-up. The overdraft facility is linked to a fixed interest rate equalling 4.43%.

Under credit agreements, banks require that the financial covenants at the Group level be fulfilled: the net financial debt/EBIDTA ratio, equity-to-total assets ratio and equity as well as the EBIDTA/finance expenses ratio. Failure to fulfil them may provide grounds to demand early repayment of the loans. As at 31 December 2023, all financial covenants on the Group level were fulfilled.

Changes in borrowings


Telekom Slovenije

In EUR thousand

2023 2022 2023 2022
Balance as at 1 January 369,440 349,038 369,440 350,438
Drawing 100,000 60,000 100,000 60,000
Repayments -132,527 -40,220 -132,527 -41,620
Other 263 622 263 622
Balance as at 31 Dec. 337,176 369,440 337,176 369,440

Other changes relate to non-monetary items, namely, to transfers of prepaid expenses related to the granting of a loan to financial expenses, expenses from loans, and transfers between individual categories.

35. Lease liabilities

Current financial liabilities from lease represent liabilities for right-of-use assets that are expected to be settled in the next 12 months.

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 31 Dec 2023 2022
Non-current liabilities arising from right-of-use assets 65,216 59,342 70,267 60,871
Current liabilities arising from right-of-use assets 9,868 10,603 11,512 12,527
Total liabilities arising from right-of-use assets 75,084 69,945 81,779 73,398

Changes in lease liabilities

In EUR thousand Telekom Slovenije Group Telekom Slovenije
As at 1 January 2022 66,556 73,697
Increases 12,547 8,424
Interest 2,122 2,072
Lease payments -11,280 -10,795
As at 31 December 2022 69,945 73,398
Increases 14,625 18,646
Interest 2,829 2,049
Lease payments -12,315 -12,314
As at 31 December 2023 75,084 81,779

The cash flow from leases amounts to EUR 12,315 thousand for the Telekom Slovenije Group (in 2022: EUR 11,280 thousand) and EUR 12,314 thousand for the company Telekom Slovenije (in 2022: EUR 10,795 thousand), and is disclosed as cash flow arising from financing activities. The main lease element within the cash flow statement is only the repayment of the lease principal, whereas interest payments are included in the interest paid line.

36. Other financial liabilities

Financial liabilities Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 31 Dec 2023 2022
Other financial liabilities 2 2 0 0
Total other current financial liabilities 2 2 0 0

37. Operating liabilities

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 31 Dec 2023 2022
Trade payables 68,532 62,737 55,659 47,146
Liabilities to domestic operators 4,768 5,529 11,910 13,726
Liabilities to foreign operators 4,955 7,588 5,472 8,074
VAT and other tax liabilities 8,485 6,636 7,350 5,176
Liabilities to employees 8,843 8,120 6,866 6,504
Liabilities for advances and warranties 1,928 1,722 425 378
Other liabilities 26,235 31,583 20,540 18,296
Total operating and other liabilities 123,746 123,915 108,222 99,300

Operating liabilities are non-interest bearing and are generally settled in the agreed period of 8 to 120 days. The same applies to liabilities to operators which are also non-interest bearing and are generally settled in an agreed-upon term between 10 and 90 days from the date of the invoice issue.

Other liabilities of the Company and the Group mostly include liabilities from cession and assignment in the amount of EUR 1,659 thousand (in 2022: EUR 2,886 thousand), programme rights for TV content in the amount of EUR 16,472 thousand (in 2022: EUR 12,619 thousand), and other current liabilities.

38. Contract liabilities (short-term)

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Short-term deferred revenue-leases 2,945 2,683 2,945 2,801
Other short-term contract liabilities 8,962 7,592 2,834 2,801
Total current contract liabilities 11,907 10,275 5,779 5,602

Other short-term contract liabilities relate mostly to contract liabilities from customer loyalty programme and mobile services prepayments.

39. Accrued liabilities

Among accrued liabilities, the Group and the Company disclose current deferred revenue and current accrued costs, as follows:

Current deferred revenue

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Current portion of government grant for property, plant and equipment 40 42 39 40
Other current deferred revenue - co-funding of European projects 1,214 1,738 185 443
Total current deferred revenue 1,254 1,780 224 483

Short-term accrued costs

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Accrued costs and expenses for services rendered and goods supplied (invoices not issued yet) 10,687 11,487 7,443 8,187
Accrued costs and deferred revenue - calculation of international services 11,355 12,425 11,361 12,433
Accrued salaries, bonuses and severance pays 8,033 5,845 7,809 5,686
Accrued costs for unused annual leave 2,944 4,079 2,215 3,372
Other 36 75 0 0
Total accrued costs and expenses 33,055 33,911 28,828 29,678

Total accrued liabilities: 34,309 35,691 29,052 30,161

40. Book and fair values

The table contains data on the classification in terms of fair value hierarchy solely for assets and financial liabilities which are measured at fair value and for which fair value is disclosed.

Book and fair values of financial instruments of the Telekom Slovenije Group as at 31 December 2023

In EUR thousand Book value Fair value Level 1 Level 2 Level 3
Non-current financial assets
Investments in shares and interests listed on the stock exchange, measured at fair value through other comprehensive income 2,170 2,170 2,170 0 0
Investments in shares and interests not listed on the stock exchange, measured at fair value through other comprehensive income 284 284 0 0 284
Loans granted 2 2 0 2 0
Other non-current financial assets 16 16 0 16 0
Trade receivables 19,685 19,685 0 19,685 0
Current financial assets
Loans granted 7 7 0 7 0
Other current financial assets 1,039 1,039 0 1,039 0
Trade and other receivables 171,055 171,055 0 171,055 0
Cash and cash equivalents 55,479 55,479 0 55,479 0
Non-current financial liabilities
Borrowings 306,578 306,578 0 306,578 0
Other liabilities 23,336 23,336 0 23,336 0
Current financial liabilities
Borrowings 30,598 30,598 0 30,598 0
Other financial liabilities 2 2 0 2 0
Operating liabilities 123,746 123,746 0 123,746 0

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Book and fair values of financial instruments of the company Telekom Slovenije as at 31 December 2023

In EUR thousand

Book value Fair value
Book value Fair value Level 1 Level 2 Level 3
Non-current financial assets 2,139 2,139 2,139 0 0
Investments in shares and interests not listed on the stock exchange, measured at fair value through other comprehensive income 284 284 0 0 284
Loans granted 9 9 0 9 0
Other non-current financial assets 16 16 0 16 0
Trade receivables 19,251 19,251 0 19,251 0
Current financial assets 16 16 0 16 0
Other current financial assets 802 802 0 802 0
Fair value of interest rate swap 19 19 0 19 0
Trade and other receivables 159,067 159,067 0 159,067 0
Cash and cash equivalents 37,382 37,382 0 37,382 0
Non-current financial liabilities 236,683 236,683 0 236,683 0
Other liabilities 8,177 8,177 0 8,177 0
Current financial liabilities 132,757 132,757 0 132,757 0
Other financial liabilities 2 2 0 2 0
Operating liabilities 123,915 123,915 0 123,915 0

Book and fair values of financial instruments of the company Telekom Slovenije as at 31 December 2022

In EUR thousand Book value Fair value Level 1 Level 2 Level 3
Non-current financial assets
Investments in shares and interests listed on the stock exchange, measured at fair value through other comprehensive income 2,139 2,139 2,139 0 0
Investments in shares and interests not listed on the stock exchange, measured at fair value through other comprehensive income 284 284 0 0 284
Loans granted 46,082 46,082 0 46,082 0
Trade receivables 19,246 19,246 0 19,246 0
Current financial assets
Loans granted 11,496 11,496 0 11,496 0
Fair value of interest rate swap 20 20 0 20 0
Trade and other receivables 152,170 152,170 0 152,170 0
Cash and cash equivalents 19,573 19,573 0 19,573 0
Non-current financial liabilities
Borrowings 236,683 236,683 0 236,683 0
Operating liabilities 3,847 3,847 0 3,847 0
Current financial liabilities
Borrowings 132,757 132,757 0 132,757 0
Operating liabilities 99,300 99,300 0 99,300 0

Fair values at levels 2 and 3 of the hierarchy were estimated using the discounted cash flow valuation technique.

The Group and the Company did not record any transfers between fair value levels in 2023 or 2022.

Assets that are not measured at fair value in the balance sheet, but of which the fair value is disclosed. The Group and the Company keep investment property in their books at cost and only disclose fair value. The valuation of investment property was prepared by a certified property appraiser. The valuation was carried out on the basis of market comparisons (for flats) and on a return-based approach, using a discount rate of 7.85%. See Note 4 Fair value measurement.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Book and fair values as at 31 December 2023

Telekom Slovenije Group Book value Fair value Level 1 Level 2 Level 3
Investment property 3,296 5,010 5,010

Telekom Slovenije

Book value Fair value Level 1 Level 2 Level 3
Investment property 3,296 5,010 5,010

Book and fair values as at 31 December 2022

Telekom Slovenije Group Book value Fair value Level 1 Level 2 Level 3
Investment property 4,304 5,102 5,102

Telekom Slovenije

Book value Fair value Level 1 Level 2 Level 3
Investment property 7,457 9,190 9,190

41. Contingent liabilities and contingent assets

Amounts claimed in litigation

Telekom Slovenije Group

In EUR thousand 2023 2022
Amounts claimed in litigation 250,542 188,105

As at the balance sheet date, the Group recorded 83 legal claims (31 December 2022: 107). Based on the legal opinions obtained and the management's estimate, provisions were formed for legal claims in the amount of EUR 4,161 thousand. In 2022, provisions for legal claims amounted to EUR 266 thousand. For more details see Note 32 Provisions.

The company Telekom Slovenije

In EUR thousand 2023 2022
Amounts claimed in litigation 247,802 185,365

As at the balance sheet date, the Company recorded 41 legal claims (31 December 2022: 66). Based on the management’s assessment and legal opinions obtained, provisions amounting to EUR 3,895 thousand were made; in the previous year, the Company did not have any provisions for legal claims. For more details see Note 32 Provisions.

Letter of support provided to subsidiary

Telekom Slovenije, as the sole shareholder of Soline, has issued a letter of support to Soline. In this letter, it declares its commitment to continue providing financial support for Soline's ongoing operations. Furthermore, it states that this support will not be terminated within twelve months following the signing of the letter of support.

Guarantees given

The Group and the Company provide the following bonds:

Telekom Slovenije Telekom Slovenije Group In EUR thousand 31 Dec 2023 31 Dec 2022
Performance bonds and warranty bonds 11,741 11,507
Other guarantees 1,020 218
Total guarantees issued 12,761 11,725

None of the stated liabilities qualifies for recognition among balance sheet items. Thus, no related material consequences are expected for the Group and the Company.

Other contingent assets and liabilities

Under contingent assets and liabilities, the Group and the Company disclose other assets and liabilities arising from the extension of rights amounting to EUR 9,118 thousand, which do not qualify for recognition in the balance sheet as at 31 December 2023, mainly due to the uncertainty of settlement and the passage of time.

42. Related party transactions

Related parties are individuals or companies related to the Telekom Slovenije Group.

Transactions with individuals

As at 31 December 2023, related individuals (Chairman and members of the Supervisory Board) held a total of 1,178 TLSG shares, representing 0.01802% of share capital. No loans were granted to related individuals in 2023.

Data on groups of persons in 2023

Receipts as profit pay-outs Total gross based on the resolution of the General Meeting of Shareholders
Members of the Management Board 920
Members of the Supervisory Board 245
Members of the Supervisory Board committees 24
Other managerial staff employed under contracts not subject to the tariff part of the Collective Agreement 4,505

The members of the Management Board, the Supervisory Board, the Supervisory Board Committees, and other executives of the Company employed under a contract that is not subject to the tariff part of the Collective Agreement did not have any outstanding loans.

Data on groups of persons in 2022

Receipts as profit Loans Total pay-outs based gross on the resolution Unpaid In EUR thousand receipts of the General portion at 31 Repayments
Meeting of December in 2022 Shareholders 2022 Members of the Management Board total 1,098
Members of the Supervisory Board 266 - - -
Members of the Supervisory Board committees 17 - - -
Other managerial staff employed under contracts not subject to the tariff part of the Collective Agreement 4,282 - - 1

The Group and the Company have not granted any advances or guarantees to the respective groups of persons and have no liabilities to these persons, nor did they record any write-offs or waived amounts for these groups.

Remuneration of the Management Board members in 2023 – breakdown

Voluntary Salary Cost Holiday allowance Insurance premiums Bonuses supplementary pension Total gross** Total net***
Boštjan Košak (1 Jan. - 31 Dec.) 172,531 1,818 2,159 288 5,906 2,904 185,606 86,638
Boštjan Škufca Zaveršek (1 Jan. - 31 Dec.) 163,906 1,845 2,159 228 0 2,904 171,042 86,948
Špela Fortin (1 Jan. - 31 Dec.) 154,683 1,755 2,159 776 6,510 2,904 168,787 76,141
Irma Gubanec (1 Jan. - 31 Dec.) 155,271 2,919 2,159 771 0 2,904 164,024 82,860
Vesna Prodnik (1 Jan. - 31 Dec.) 155,271 2,934 2,159 776 6,438 2,904 170,482 77,593
Mitja Štular (1 Jan. - 13 May)* 54,380 0 720 33 3,563 1,210 59,906 29,716
Total 856,042 11,271 11,515 2,872 22,417 15,730 919,847 439,896
  • Remuneration during the notice period when he no longer held the position of a member of the Management Board.

Remuneration of the Management Board members in 2022 – breakdown

Voluntary Salary Variable pay* Other personal earnings Cost reimbursement Holiday allowance Insurance premiums Bonuses supplementary pension Total gross** Total net***
Boštjan Košak (4 Oct. - 31 Dec.) 40,228 0 0 664 502 10 1,898 726 44,028 20,792
Boštjan Škufca Zaveršek (14 Nov. - 31 Dec.) 20,591 0 0 266 331 0 591 484 22,263 11,339
Špela Fortin (1 Jan. - 31 Dec.) 145,686 18,321 0 1,541 1,924 1,013 6,387 2,904 177,776 81,135
Irma Gubanec (12 Oct. - 31 Dec.) 32,699 0 0 675 502 81 0 726 34,683 18,347
Vesna Prodnik (14 Nov. - 31 Dec.) 19,508 0 0 271 331 81 1,202 484 21,877 10,088
Barbara Galičič

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Drakslar 1 114,251 11,913 80,582 1,171 1,443 790 5,414 2,420 217,984 97,350
Tomaž Jontes 1 Jan. - 11 Oct. 103,933 41,123 689 823 1,283 871 5,579 2,178 156,479 71,679
Cvetko Sršen 1 Jan. - 3 Oct. 123,058 14,107 83,048 1,303 1,443 465 5,695 2,420 231,539 103,000
Mitja Štular 1 Jan. - 13 Nov. 146,148 12,753 0 1,127 1,924 544 6,790 2,904 172,190 86,048
Tomaž Seljak (for 2020 and 2021) 0 10,264 0 0 0 0 0 0 10,264 4,723
Matjaž Beričič (for 2020 and 2021) 0 5,061 0 0 0 0 0 0 5,061 2,957
Vida Žurga (for 2020) 0 2,939 0 0 0 0 0 0 2,939 1,717
Ranko Jelača (for 2020) 0 718 0 0 0 0 0 0 718 419
Total 746,102 117,199 164,319 7,841 9,683 3,855 33,556 1,097,801 509,594

*Variable remuneration refers to the part of the performance bonus, which was not paid in 2023.

** The total gross amount is the sum of all types of labour costs, including net receipts (reimbursement of costs), insurance premiums, benefits and voluntary supplementary pension insurance (PDPZ).

*** The total net amount comprises the sum of net earnings of Management Board members, inclusive of insurance premiums and benefits, which actually reduce net earnings of Management Board members, and exclusive of PDPZ, which is remitted to the pension company and not to the members personally.

The members of the Management Board did not receive any profit pay-outs, options, or commissions. The members of the Management Board were entitled to the attendance fees for performing the function of a supervisory board member in the subsidiary GVO, d.o.o. as indicated below:

In 2023

External members Meetings Basic pay Total gross* Total net**
Vesna Prodnik (1 Jan–31 Dec) 1,073 5,085 6,158 4,478
Total 1,073 5,085 6,158 4,478

Remuneration of the Supervisory Board members in 2023 – breakdown

In EUR Meetings Basic Committees Travel expenses Liability insurance Total gross* Total net**
External members Žiga Debeljak (1 Jan–31 Dec) 3,861 28,000 1,980 0 228 34,069 24,550
Karla Pinter (1 Jan–31 Dec) 3,861 22,400 1,980 0 228 28,469 20,477
Marko Boštjančič (1 Jan–31 Dec) 3,861 21,000 1,980 4,616 228 31,685 22,817
Alenka Čok Pangeršič (1 Jan–31 Dec) 3,586 17,500 2,948 0 228 24,262 17,418
Mateja Čuk Orel (1 Jan–31 Dec) 3,861 19,250 1,540 0 228 24,879 17,866
Aleksander Igličar (1 Jan–31 Dec) 3,586 19,250 3,168 0 228 26,232 18,850
Internal members Drago Kijevčanin (1 Jan–31 Dec) 3,861 22,400 4,488 0 228 30,977 22,255
Dušan Pišek (1 Jan–31 Dec) 3,861 17,500 660 0 228 22,249 15,907
Rok Pleteršek (1 Jan–31 Dec) 3,861 17,500 660 0 228 22,249 15,907
Total 34,199 184,800 19,404 4,616 2,052 245,071 176,047

Remuneration of the Supervisory Board members in 2022 – breakdown

In EUR Meetings Basic Committees Travel expenses Liability insurance Total gross* Total net**
External members Žiga Debeljak (9 Sept–31 Dec) 2,860 7,865 1,100 0 0 11,825 8,601
Iztok Černoša (1 Jan–9 Sept) 2,915 16,878 1,540 0 620 21,953 15,515
Karla Pinter (1 Jan–31 Dec) 5,775 19,940 1,320 0 620 27,655 19,663
Marko Boštjančič (9 Sept–31 Dec) 2,860 5,833 1,100 1,731 0 11,524 8,382
Alenka Čok Pangeršič (9 Sept–31 Dec) 2,860 5,396 660 0 0 8,916 6,484
Mateja Čuk Orel (9 Sept–31 Dec) 2,860 5,916 1,100 0 0 9,876 7,183
Aleksander Igličar (1 Jan–31 Dec) 5,775 21,000 2,904 0 620 30,299 21,586
Radovan Cerjak (1 Jan–9 Sept) 2,915 15,672 1,540 0 620 20,747 14,639
Marko Kerin (1 Jan–9 Sept) 2,915 16,644 3,564 0 620 23,743 16,818
Jurij Toplak (1 Jan–9 Sept) 2,640 12,056 1,100 0 620 16,416 11,488
Internal members Drago Kijevčanin (1 Jan–31 Dec) 5,396 22,400 5,104 0 620 33,520 23,928
Dušan Pišek (1 Jan–31 Dec) 5,775 19,104 220 0 620 25,719 18,255
Rok Pleteršek (2 June–31 Dec) 4,180 9,755 220 0 0 14,155 10,295
Jana Žižek Kuhar (1 Jan–2 June) 1,595 7,340 0 0 620 9,555 6,499
Total 51,321 185,799 21,472 1,731 5,580 265,903 189,336

*The total gross amount includes the sum of all attendance fees, basic salaries for performing the function and payments for participating in committees.

**The total net amount comprises the sum of net receipts.

The total gross amount includes the sum of all attendance fees, basic salaries for performing the function and payments for participating in committees, including net earnings (travel expenses) and liability insurance.

**The total net amount includes the sum of all net receipts, including travel expenses.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Remuneration of the Supervisory Board committee members in 2023 (breakdown)

In EUR Basic pay Committees Total gross* Total net**
External committee members Janez Bešter (1 Jan–31 Dec) 5,600 660 6,260 4,553
Barbara Gorjup (1 Jan–31 Dec) 5,600 3,168 8,768 6,377
Marko Hočevar (1 Jan–31 Dec) 5,600 2,948 8,548 6,217
Total 16,800 6,776 23,576 17,147

Remuneration of the Supervisory Board committee members in 2022 (breakdown)

In EUR Basic pay Committees Total gross* Total net**
External committee members Janez Bešter (28 Nov–31 Dec) 467 0 467 339
Barbara Gorjup (1 Jan–31 Dec) 5,600 2,684 8,284 6,025
Marko Hočevar (1 Jan–31 Dec) 5,600 2,464 8,064 5,865
Total 11,667 5,148 16,815 12,229

*The total gross amount includes the sum of the basic salary for performing the function and payments for participating in committees.

** The total net amount refers to net earnings of the members of the Supervisory Board committees.

Supervisory Board

The attendance fees, remuneration for performing the function, travel expenses and insurance of the Supervisory Board for the January 2023 - December 2023 period amount to EUR 245,072.76. This includes Supervisory Board attendance fees, remuneration for performing the function, committee attendance fees, liability insurance, reimbursement of expenses for external and internal members of the Supervisory Board.

Attendance fees for the external members of the committees for the January 2023 - December 2023 period amount to EUR 23,576.12. This includes the cost of the attendance fees and remuneration for the performance of functions.

For 2023, the members of the Company’s Supervisory Board received the following payments for carrying out the functions of audit committee in the company Soline:

In EUR Committees Total gross* Total net**
External members Marko Hočevar (1 Jan–31 Dec) 2,860 2,860 2,080
Barbara Gorjup (1 Jan–31 Dec) 3,080 3,080 2,240
Drago Kijevčanin (1 Jan–31 Dec) 3,080 3,080 2,240
Aleksander Igličar (1 Jan–31 Dec) 3,080 3,080 2,240
Alenka Čok Pangeršič (1 Jan–31 Dec) 2,860 2,860 2,080
Total 14,960 14,960 10,880

In 2022

In EUR Committees Total gross* Total net**
External members Marko Hočevar (1 Jan–31 Dec) 1,320 1,320 960
Barbara Gorjup (1 Jan–31 Dec) 1,540 1,540 1,120
Drago Kijevčanin (1 Jan–31 Dec) 1,540 1,540 1,120

Payments to Supervisory Board Members

For 2023

In EUR Committees Total gross Total net
Barbara Gorjup (1 Jan–31 Dec) 2,420 2,420 1,760
Marko Hočevar (1 Jan–31 Dec) 2,200 2,200 1,600
Aleksander Igličar (1 Jan–31 Dec) 2,420 2,420 1,760
Drago Kijevčanin (1 Jan–31 Dec) 2,420 2,420 1,760
Alenka Čok Pangeršič (1 Jan–31 Dec) 2,200 2,200 1,600
Total 11,660 11,660 8,480

For 2022

In EUR Committees Total gross* Total net**
Marko Kerin (1 Jan–9 Sept) 1,100 1,100 800
Aleksander Igličar (1 Jan–31 Dec) 1,540 1,540 1,120
Drago Kijevčanin (1 Jan–31 Dec) 1,540 1,540 1,120
Marko Hočevar (1 Jan–31 Dec) 1,320 1,320 960
Barbara Gorjup (1 Jan–31 Dec) 1,540 1,540 1,120
Alenka Čok Pangeršič (14 Sept–31 Dec) 440 440 320
Total 7,480 7,480 5,440

*The total gross amount is the sum of all committee costs.

**The total net amount is the sum of all net receipts of the Supervisory Board committee members.

Liabilities to Related Parties

The Telekom Slovenije Group and the company Telekom Slovenije record liabilities to related parties arising from receipts that have not yet been paid out (liabilities for annual bonuses, 13th salary and variable performance-related remuneration for 2020, 2021 and 2023), in the following amounts:

In EUR thousand Total amount of all liabilities as at 31 December 2023 Total amount of all liabilities as at 31 December 2022
Members of the Management Board total 108 261

Members of the Management Board and the Supervisory Board of Telekom Slovenije are members of supervisory or management boards of other companies or owners of other companies with which the company Telekom Slovenije conducts business. All related party transactions are carried out under market conditions.

Remuneration of the Management of Subsidiaries

In 2023

Company Salary Christmas bonus Variable pay Other personal earnings* Cost reimbursement Holiday allowance Insurance premiums Bonuses supplementary pension Total gross** Total net***

insurance Primož Avtenta 6,000 0 0 0 0 0 0 0 6,000 4,214
Matija Avtenta 76,507 0 0 0 1,487 1.644 35 4,477 2,420 86,570 45,985
Zef GVO 99,474 0 0 0 1,610 2.159 177 3,987 2,904 110,311 56,371
Klavdij Soline 90,541 0 0 0 1,703 1.203 0 6,936 2,904 103,287 48,306
Vesna TSinpo 79,752 0 0 0 1,726 2.192 127 3,184 2,904 89,885 47,682
Sandra TSinpo 1,855 0 0 40,800 50 153 15 243 242 43,358 18,859
Igor TSmedia 89,029 0 0 886 1,758 2.159 113 6,057 2,904 102,906 51,513
Rajko TSmedia 12,046 0 0 15,330 0 360 10 10 242 27,998 14,067
Tomaž IPKO 57,132 0 0 17,365 1,202 2.159 419 4,652 2,453 85,382 49,773
Tomaž IPKO 3 61,832 0 27,477 0 3,720 0 0 0 0 93,029 -
Andras IPKO 3 18,636 0 0 0 240 0 0 0 0 18,876 -
Simon SIOL 6,390 0 0 0 0 0 0 0 6,390 -

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Company Salary Christmas bonus Variable pay Personal earnings* Cost reimbursement Holiday allowance Insurance premiums Bonuses Voluntary supplementary pension insurance Total gross** Total net***
Simon Furlan 3,340 0 0 0 0 0 0 0 0 3,340
Primož Kučič 24,000 0 0 0 0 0 0 0 0 24,000 16,908
GVO Zef Vučaj 99,599 0 2,075 0 1,859 2,064 177 4,746 2,904 113,424 56,749
Klavdij Godnič 89,983 0 0 0 1,368 1,074 0 7,318 2,890 102,633 47,423
Sandra Peršak 81,467 0 2,125 0 1,394 1,924 179 3,290 2,904 93,283 48,735
Danilo Tomšič 0 0 2,192 0 0 0 0 0 0 2,192 1,281
TSmedia Rajko Gerič 87,600 0 2,281 460 1,180 2,008 61 4,989 2,904 101,483 53,148
Igor Gajster 3,133 0 0 0 117 0 0 0 132 3,382 2,090
Tomaž Seljak 67,414 1,391 0 21,735 1,273 1,924 229 6,276 2,904 103,146 47,682

*The second personal remuneration is the payment of a jubilee award and severance pay, allowance for work abroad.

** Total gross represents the sum of all types of labor costs, including net receipts (reimbursements), insurance premiums, credits, and voluntary supplementary pension insurance.

*** Total net represents the sum of the net remuneration of directors of subsidiary companies, including insurance premiums and benefits, which effectively reduce the net remuneration of directors of subsidiary companies. However, it excludes voluntary supplementary pension insurance, which the director of the subsidiary company does not receive personally, but which is transferred to the pension company.

1 Remuneration payer Telekom Slovenije, d.d.

2 Remuneration payer IPKO

3 Due to the application of local legislation in the calculation of remuneration, the net remuneration is not shown.

Remuneration of members of the supervisory board of GVO for 2023

Meetings Basic pay Committees* Travel expenses Total Total net**
Capital representatives Vesna Prodnik (1.1.-31.12.) 1,073 5,085 0 0 6,158 4,478
Peter Anžin (9.6.-31.12.) 660 2,783 396 0 3,839 2,792
Sabina Merhar (1.1.-31.3.) 413 1,250 440 0 2,103 1,529
Employee representatives Helena Jakič (1.1.-31.12.) 1,073 4,238 836 0 6,147 4,470
Total 3,219 13,356 1,672 0 18,247 13,269

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Meetings Basic pay Committees* Travel expenses Total Total net**
External members of commissions Darinka Virant (1.1.-31.12.) 0 1,695 836 61 2,592 1,885

Remuneration of members of the supervisory board of GVO for 2022

Meetings Basic pay Committees* Travel expenses Total Total net**
Capital representatives Vesna Prodnik (14.11.-31.12.) 138 563 0 0 701 509
Mitja Štular (1.1.-13.11.) 660 4,365 0 0 5,025 3,654
Sabina Merhar (1.1.-31.12.) 798 5,000 638 0 6,436 4,681
Employee representatives Helena Jakič (1.1.-31.12.) 798 4,238 638 0 5,674 4,126
Total 2,394 14,166 1,276 0 17,836 12,970

External members of commissions

Meetings Basic pay Committees* Travel expenses Total Total net**
Darinka Virant (1.1.-31.12.) 0 1,695 638 0 2,333 1,697
  • Meeting fees for commissions.

** The total gross amount includes the sum of all attendance fees, basic salaries for performing the function and payments for participating in committees, including net earnings (travel expenses).

*** The total net amount includes the sum of all net receipts, including travel expenses.

Transactions with companies in the Group are performed under market conditions applicable for

Transactions with Unrelated Parties

The company Telekom Slovenije

In EUR thousand 31 Dec 2023 31 Dec 2022
Receivables due from companies in the Group
Subsidiaries - gross amount 3,330 4,015
Subsidiaries - allowance -15 -17
Subsidiaries - net amount 3,316 3,998
Loans to companies in the Group
Subsidiaries - gross amount 37,516 57,553
Subsidiaries - allowance 0 0
Subsidiaries - net amount 37,516 57,553
Liabilities to companies in the Group
Subsidiaries 33,092 26,721
In EUR thousand I–XII 2023 I–XII 2022
Revenue from sales in the Group 15,799 15,829
Subsidiaries 15,799 15,829
Purchase of material and services in the Group 23,171 21,247
Subsidiaries 23,171 21,247

The Company generates revenue by selling material to the company GVO, by leasing business premises and property, plant and equipment, by rendering telecommunication services and by implementing the services of business support. Telekom Slovenije settles the company GVO's costs of investment construction, maintenance and elimination of defects.

TSmedia pays the company Telekom Slovenije for the provision of telecommunications services and call centre services, for maintenance, development and purchase of multimedia platforms and contents, for business support services and for the lease of outdoor digital screens and business premises. To the controlling company, it charges the sale and management of multimedia services and contents, the use of the BiziPro business application, services related to the universal directory enquiry service, service 1977, as well as ad management and arrangement and sale of advertising space. Additionally, it receives revenue arising from the telephone directory, the Bizi.si business directory and call centre services, which Telekom Slovenije charges to end users through a joint invoice.

The Company charges the lease of business premises, communications services at location, support activities services to its subsidiary Avtenta, while paying the subsidiary the costs of ICT services. Telekom Slovenije charges to its subsidiary IPKO international IP services, roaming services of its users, traffic transiting services and system lease services. The subsidiary charges the lease of lines and international telecommunications services as well as services related to user roaming to the controlling company.

Inter-company prices are formed on the same basis as for other users.

As at the reporting date, no contract performance bonds were issued by Telekom Slovenije to its subsidiaries (neither were in 2022).

The Company did not make allowances for loans granted in 2023, as the estimated expected credit losses are insignificant.

Loans granted to subsidiaries

In EUR thousand 31 Dec 2023 31 Dec 2022
GVO, d.o.o. 4,517 2,993
TSmedia, d.o.o. 492 290
IPKO, d.o.o. 20,000 42,649
SOLINE d.o.o. 1,789 1,275
SIOL d.o.o., Zagreb 313 458

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Transactions with owners and their related companies

The largest owner of Telekom Slovenije is the Republic of Slovenia, which, together with the Slovenian Sovereign Holding (SSH) holds a 66.80% of share capital in Telekom Slovenije.

Companies related to the owners are those in which the Republic of Slovenia and SSH together hold a business share of at least 20%. The list of these companies is published on the SSH’s website (http://www.sdh.si/sl-si/upravljanje-nalozb/seznam-nalozb).

Table of Transactions

Telekom Slovenije Telekom Slovenije Group In EUR thousand 31 Dec 2023 31 Dec 2022
Outstanding trade receivables 4,659 4,726
Outstanding trade payables 4,214 4,871
VAT liabilities 5,655 3,706
Income tax payables -889 3,803

Operating Revenues and Costs

In EUR thousand I–IX 2023 I–IX 2022 I–IX 2023 I–IX 2022
Operating revenues 24,579 12,241 18,058 10,934
Purchase costs of material and services 24,646 8,366 23,504 0

Payments

In EUR thousand I–IX 2023 I–IX 2022 I–IX 2023 I–IX 2022
VAT payment 55,554 38,287 54,660 38,228
CIT payment 2,137 6,940 1,144 6,102
Dividend payment 0 19,687 0 19,687

Auditor’s fee

Telekom Slovenije Group Telekom Slovenije In EUR thousand 2023 2022
Audit services 206 187
Other assurance engagements 16 8
Tax advisory services 0 0
Other non-audit services 16 11
Total auditor’s fees 238 206

Categories of financial instruments

Telekom Slovenije Telekom Slovenije Group In EUR thousand 31 Dec 2023 31 Dec 2021
Financial assets measured at amortised cost Cash and cash equivalents 55,479 37,382
Bank deposits 1,037 800
Loans granted 9 25
Trade and other receivables 189,647 176,632
Financial assets measured at fair value through other comprehensive income Investments in shares and interests of companies 2,454 2,423
Financial liabilities measured at amortised cost Operating liabilities 147,082 132,092
Borrowings 337,177 369,440
Other financial liabilities 2 2

Financial instruments and financial risk management

Financial risks that the Telekom Slovenije Group and the company Telekom Slovenije are most exposed to in the course of their operations, are credit risk, liquidity risk and interest rate risk. The exposure to individual types of financial risk is regularly assessed. Adequate management measures are implemented based on the assessment of potential negative effects on financial stability.

Credit risk

Credit risk is the risk of financial loss if a client or party to a contract does not settle its obligations in full or at all.

The maximum exposure to credit risk equals the carrying amount of financial assets.

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022
Loans granted 9 25
Deposits 1,039 802
Trade and other receivables 189,808 176,931
- of which trade receivables 179,731 170,406
Cash and cash equivalents 55,479 37,382
TOTAL 246,335 215,140

Credit risk of the Group and the company Telekom Slovenije arises mainly from non-payment of liabilities.

by customers (retail) and by operators (wholesale). Trade receivables represent the maximum exposure to credit risk. As at 31 December 2023, these amounted to EUR 179,731 thousand at the Group level, having increased by EUR 9,325 thousand compared to the end of 2022. Most of the Group’s trade and other receivables refer to Telekom Slovenije. Most receivables are unsecured. The Group records receivables due from a large number of natural persons and legal entities. The biggest buyers of the Group are operators, with which transactions are as a rule two-way, decreasing net credit exposure. We have assessed that no major credit risk concentration exists in relation to a particular client or industry. The Group companies introduced various procedures for managing receivables that include the monitoring of business partners’ credit rating, collateralisation of receivables, monitoring of subscribers’ high traffic, and the collection of bad debts. The recovery procedure is conducted according to a pre-defined timeline (reminders and disconnection) and through specialised outsourced operators. Telekom Slovenije requires prior authorisation of individual clients for concluding and changing a subscription relationship and for purchasing goods with deferred payment.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Maturity analysis of receivables of the Telekom Slovenije Group as at the reporting date

In EUR thousand 31 Dec 2023 31 Dec 2022 Expected % Expected Gross amount Credit Allowance Net amount Gross % of Allowance Net amount
Total trade receivables 200,927 -21,196 179,731 188,380 -17,974 170,406
Trade receivables not past due 165,270 0.5% -784 164,486 155,985 0.5% -714 155,271
Overdue - up to and including 30 days 8,799 5% -412 8,387 8,565 4% -316 8,249
- from and including 31 days to and including 60 days 3,754 11% -415 3,339 2,990 11% -318
- from and including 61 days to and including 90 days 781 18% -137 644 1,365 16% -212 1,153
- from and including 91 days to and including 180 days 2,493 46% -1,135 1,358 2,078 45% -941 1,137
- from and including 181 days to and including 365 days 2,735 87% -2,371 364 2,297 55% -1,265 1,032
- from and including 366 days up to two years 6,642 83% -5,486 1,156 5,484 84% -4,605 879
- over two years 7,650 100% -7,653 -3 6,484 100% -6,472 12
- trade receivables in insolvency proceedings 2,803 100% -2,803 0 3,132 100% -3,131 1
Total trade receivables past due 35,657 -20,412 15,245 32,395 -17,260 15,135
Other trade receivables 10,077 0 10,077 6,525 0 6,525
Total receivables 211,004 -21,196 189,808 194,905 0 -17,974 176,931

Maturity analysis of receivables of Telekom Slovenije as at the reporting date

In EUR thousand 31 Dec 2023 31 Dec 2022 Expected % Expected Gross amount Credit Allowance Net amount Gross % of Allowance Net amount
Total trade receivables 187,747 -16,164 171,583 178,525 -13,757 164,768
Trade receivables not past due 158,789 0% -787 158,002 151,819 0.5% -724 151,095
Overdue - up to and including 30 days 8,126 5% -405 7,721 7,793 4% -312 7,481
- from and including 31 days to and including 60 days 3,509 11% -386 3,123 2,725 11% -300 2,425
- from and including 61 days to and including 90 days 598 15% -90 508 1,205 15% -181 1,024
- from and including 91 days to and including 180 days 1,628 45% -733 895 1,792 46% -824 968
- from and including 181 days to and including 365 days 2,239 90% -2,025 214 1,819 50% -909 910
- from and including 366 days up to two years 3,108 64% -1,988 1,120 2,404 64% -1,538 866
- over two years 7,457 100% -7,457 0 6,462 100% -6,462 0
- trade receivables in insolvency proceedings 2,293 100% -2,293 0 2,506 100% -2,507 -1
Total trade receivables past due 28,958 -15,377 13,581 26,706 -13,033 13,673
Other trade receivables 9,192 0 9,192 5,362 0 5,362
Total receivables 196,939 -16,164 180,775 183,887 -13,757 170,130

The adjustment policy for receivables is explained in note 3f Financial instruments, Financial assets, Trade and other receivables.

The Telekom Slovenije Group and the company Telekom Slovenije also monitor credit risks in other segments of business operations.

Due to the stability of the banking system and high liquidity of banks, credit risk in terms of cash held in commercial accounts and investments in deposits is low. Consequently, no expected credit losses are recorded for cash and cash equivalents and investments in deposits.

The Group is also exposed to credit risk arising from loans to employees, which is assessed as low as repayments are made when employees receive salaries. Therefore, no expected credit losses are recorded on these investments.

Telekom Slovenije is exposed to credit risk arising from receivables from loans granted to subsidiaries. The Company regularly monitors and supervises the operations of its subsidiaries and their ability to repay loans. Therefore, no expected credit losses are recorded on these investments.

Maturity of loans granted

Telekom Slovenije Telekom Slovenije Group In EUR thousand 31 Dec 2023 31 Dec 2022 31 Dec 2023 31 Dec 2022
Past due loans granted 0 0 0 0
Outstanding loans granted 9 25 37,526 57,578
- in less than 3 months 3 7 1,487 3,212
- 3 to 12 months 4 10 16,479 8,284
- 1 to 2 years 2 6 11,321 14,332
- 2 to 5 years 0 2 4,350 27,560
- more than 5 years 0 0 3,890 4,190
Total 9 25 37,526 57,578

Liquidity risk

The Telekom Slovenije Group regularly settles its liabilities. The Group's liquidity is the result of active planning of cash flows, ensuring appropriate maturity and financial debt diversification, financing within the Group, and managing of working capital and cash. The liquidity risk on the Group level is managed by the controlling company, which plans and monitors the cash requirements of subsidiaries and provides them with the necessary funds.

The majority of the Group’s financial liabilities are accounted for by three long-term syndicated loans in the total amount of EUR 237.2 million with respective interest, a long-term loan from the European Investment Bank in the amount of EUR 100.5 million with respective interest, and lease liabilities in the amount of EUR 75.1 million and EUR 81.8 million at the Group and Company level, respectively.

In 2023, Telekom Slovenije repaid EUR 132.5 million of long-term loans and drew down a long-term syndicated loan with SID and NLB totalling EUR 100 million at the end of 2023, which was used to fully refinance a tranche of the syndicated long-term loan maturing at the end of 2023.

The Group and the Company have short-term financing facilities with banks to ensure liquidity. The liquidity buffer in the form of revolving loans and overdraft facility totalling EUR 55 million was not drawn as at 31 December 2023.

Maturity profile of liabilities of the Telekom Slovenije Group as at 31 December 2023 and 31 December 2022 based on contractual, undiscounted payments

Not due In EUR thousand Up to 3 months 3 to 12 months 1 to 2 years 2 to 5 years Over 5 years Total Book value of liabilities 31 Dec 2023
Loans and borrowings 887 43,849 45,556 181,391 122,681 394,364 337,700
Other financial liabilities 0 2 0 0 0 2 2
Trade payables and other operating liabilities 93,881 29,866 11,839 5,476 6,021 147,083 147,083
Financial liabilities from lease 5,246 6,279 11,831 23,703 46,193 93,252 75,084
Total 100,014 79,996 69,226 210,570 174,895 634,701 559,869

Maturity of liabilities of Telekom Slovenije as at 31 December 2023 and 31 December 2022 based on contractual, undiscounted payments

Not due In EUR thousand Up to 3 months 3 to 12 months 1 to 2 years 2 to 5 years Over 5 years Total Book value of liabilities 31 Dec 2023
Loans and borrowings 887 43,849 45,556 181,391 122,681 394,364 337,700
Trade payables and other operating liabilities 91,945 16,278 11,716 5,476 125 125,540 125,540
Financial liabilities from lease 5,864 7,658 9,986 25,275 48,422 97,205 81,779
Total 98,696 67,785 67,258 212,142 171,228 617,109 545,019

Interest rate risk

Interest rate risk is the risk of a negative impact of changes in market interest rates on the Group’s operations. As at 31 December 2023, the Group's interest rate risk exposure arises from the potential change in the Euribor reference interest rate.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

We manage hedging of exposure to interest rate risk:

  • by borrowing with a fixed interest rate and
  • concluding interest rate swaps (IRS).

In the structure of the Group’s and the Company’s financial liabilities as at 31 December 2023, liabilities from received loans, which bear interest at fixed interest rates represent a 27.7% share. The remaining liabilities arise from long-term loans with a variable interest rate.

In order to mitigate interest rate risk, the company entered into an interest rate swap (IRS) transaction after closing of 2023. As a result, the proportion of loans with a fixed or hedged interest rate increased to 51.9% by the end of February 2024. For more details see Note 46 Events after the reporting date.

Exposure to interest rate risk

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022
Financial instruments with variable interest rate Financial liabilities 237,143 265,824 237,143 265,824
Net financial liabilities 237,143 265,824 237,143 265,824

The table is exclusive of non-interest bearing financial instruments and instruments bearing a fixed interest rate, as they are not exposed to interest rate risk.

Sensitivity analysis

The sensitivity analysis shows the impact of change in EURIBOR benchmark on the Group’s and the Company’s profit or loss before tax as at the reporting date.

Interest rate risk table

2023

Interest rate increase/decrease Effect on profit or loss before tax in EUR thousand Telekom Slovenije Group Telekom Slovenije, d.d. EURO
+100 bps -2,371* -2,371* EURO
-100 bps 2,371* 2,371* EURO

2022

Interest rate increase/decrease Effect on profit or loss before tax in EUR thousand Telekom Slovenije Group Telekom Slovenije, d.d. EURO
+100 bps -2,526* -2,526* EURO
-100 bps 2,658* 2,658* EURO

*The calculation applies for the next 12 months.

EURIBOR interest rate values

Change EURIBOR Value at 31 Dec 2023 EURIBOR Value at 31 Dec 2022 (in percentage points)
3-month 3.909 2.132 1.777
6-month 3.861 2.693 1.168

Capital management

The objectives of the Group’s and the Company’s capital management are capital adequacy and, consequently, long-term liquidity as well as financial stability, which ensures the best possible credit rating for further financing of the Group’s and the Company’s operations and development and thereby maximising shareholder value.

Considered balance of long-term loans’ principals.

Debt-to-equity ratio and equity-to-total assets ratio of the Telekom Slovenije Group and the company Telekom Slovenije as at 31 December 2023 and 31 December 2022

Telekom Slovenije Group Telekom Slovenije In EUR thousand 31 Dec 2023 31 Dec 2022
Borrowings and other financial liabilities 412,262 439,387 418,955 442,838
Current investments and cash assets with short-term -56,525 -38,219 -62,378 -31,089

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

deposits Net financial liabilities 355,737 401,168 356,577 411,749
Equity 658,638 611,677 630,189 606,233
Total assets 1,317,866 1,275,338 1,250,315 1,223,290
Debt-to-equity ratio 54.0% 65.6% 56.6% 67.9%
Equity-to-total assets ratio 50.0% 48.0% 50.4% 49.6%

46. Events after the reporting date

  • For the third year in a row, Telekom Slovenije has received the international Top Employer certificate, which is awarded to companies that implement excellent HR practices.
  • On January 23, the Court of Auditors of the Republic of Slovenia published the audit report titled "Effectiveness of Telekom Slovenije, d.d.'s Operations." The Court of Auditors audited the efficiency of Telekom Slovenije's operations in the period from 1 January 2019, to 31 October 2022. The audit report does not impose measures on the company, nor is the company required to submit a response report.
  • On February 2, 2024, Telekom Slovenije received from the District Court in Ljubljana a preparatory application from the plaintiff in relation to the lawsuit filed by the company T-2, d.o.o., in which the latter proposes, among other things, an increase in the claim by an estimated amount of EUR 59 million. We will respond promptly to the received application and the amendment of the claim.
  • On February 7, 2024, the 37th Shareholders meeting of Telekom Slovenije was held. The shareholders supported the proposal to allocate EUR 40,291,580.40, or EUR 6.20 gross per individual share, for the payment of dividends.
  • In February 2024, Telekom Slovenije entered into an interest rate swap (IRS) transaction amounting to 75% of the principal of a long-term loan drawn at the end of 2023 in order to reduce interest rate risk. As a result, as of the end of February 2024, the proportion of loans within the Group's and the company's financial liabilities that bear interest at a fixed or protected interest rate increased to 51.9%.
  • On February 28, 2024, Telekom Slovenije received a lawsuit from the District Court in Ljubljana filed by the company T-2, in which the latter demands, among other things, that the court determine the non-existence of Telekom Slovenije's right to demand the submission of securities in accordance with contracts concluded based on standard offers for local access at a fixed location (WLA) and central access at a fixed location (WCA). Telekom Slovenije requires operators to submit securities to protect its business interests and minimize the risk of non-payment for obligations under the aforementioned contracts. In T-2 company's annual report for the year 2022, published in November 2023, the auditor, under the Significant Uncertainty section related to a going concern, identified the existence of significant liquidity risk and stated that the situation indicates significant uncertainty about the company's ability to continue as a going concern. Telekom Slovenije implements all risk mitigation measures in accordance with concluded contracts and applicable legislation and in a consistent and non-discriminatory manner. The company will respond to the received lawsuit within the deadline.
  • Telekom Slovenije received a judgment from Administrative Court of the Republic of Slovenia on 12 March, 2024, in an administrative dispute against the defendant, The Slovenian Competition Protection Agency (hereinafter: CPA), for the annulment of CPA's decision dated 2 February, 2015. The Administrative Court of the Republic of Slovenia, in a re-examination procedure, fully granted Telekom Slovenije's lawsuit and annulled CPA's decision also in the remaining part concerning the alleged abuse of a dominant position in the inter-operator market for broadband access with bitstream and in the inter-operator market for access to physical network infrastructure in the Republic of Slovenia. The matter is remanded for further proceedings before CPA.

9.3. Independent auditor’s report for the Telekom Slovenije Group and the company Telekom Slovenije


Letno poročilo Skupine Telekom Slovenije in družbe Telekom Slovenije, d.d., za leto 2023

Letno poročilo Skupine Telekom Slovenije in družbe Telekom Slovenije, d.d., za leto 2023

Letno poročilo Skupine Telekom Slovenije in družbe Telekom Slovenije, d.d., za leto 2023

Letno poročilo Skupine Telekom Slovenije in družbe Telekom Slovenije, d.d., za leto 2023

Letno poročilo Skupine Telekom Slovenije in družbe Telekom Slovenije, d.d., za leto 2023


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

10 ANNEXES

10.1 Telekom Slovenije Group subsidiaries

Company: GVO, gradnja in vzdrževanje telekomunikacijskih omrežij, d.o.o.
Registered office: Ljubljana
Address: Cigaletova ulica 10, 1000 Ljubljana
Tel: +386 1 234 19 50
Website: www.gvo.si
Email: gvo@telekom.si
Company: Optic-T el telekomunikacije, d.o.o.
Registered office: Ljubljana
Address: Cigaletova 10, Ljubljana
Company: Infratel, telekomunikacijska infrastruktura, d.o.o.
Registered office: Ljubljana
Address: Cigaletova 10, Ljubljana
Company: Avtenta, napredne poslovne rešitve, d.o.o.
Registered office: Ljubljana
Address: Stegne 19, 1000 Ljubljana
Telephone: +386 1 583 68 00
Website: www.avtenta.si
Email: prodaja@avtenta.si, marketing@avtenta.si
Linkedin: Avtenta
Facebook: Avtenta, d.o.o.
Youtube: Avtenta d.o.o.
Company: TSmedia, medijske vsebine in storitve, d.o.o.
Registered office: Ljubljana
Address: Cigaletova 15, 1000 Ljubljana
Telephone: +386 1 473 00 10
Website: www.tsmedia.si
Email: info@tsmedia.si
Linkedin: TSmedia
Facebook: TSmedia
Youtube: TSmedia
Company: SOLINE Pridelava soli, d.o.o.
Registered office: Seča
Address: Seča 115, 6320 Portorož/Portorose
Telephone: +386 5 672 13 43
Website: www.soline.si
Email: info@soline.si
Facebook: SOLINE Pridelava soli d.o.o.
Instagram: Piranske Soline (@piranske_soline)
Company: TSinpo, storitveno in invalidsko podjetje, d.o.o.
Registered office: Ljubljana
Address: Litostrojska cesta 58A, 1000 Ljubljana
Telephone: +386 1 500 60 60
Website: www.tsinpo.si
Email: info@tsinpo.si
Elektronski naslov: info@tsinpo.si
Facebook: TSinpo, storitveno in invalidsko podjetje

Companies abroad

Company: IPKO Telecommunications LLC
Registered office: Prishtina, Kosovo
Address: Lagija Ulpiana Rruga Zija Shemsiu Nr. 34, Prishtina
Tel.: +381 38 700 700
Website: www.ipko.com
Email: info@ipko.com

Company Information

SIOL d.o.o.

Registered office: Zagreb, Croatia

Address: Margaretska 3

Website: http://www.siol.com/

SiOL d.o.o., Sarajevo

Registered office: Sarajevo, Bosnia and Herzegovina

Address: Fra Anđela Zvizdovića 1

Website: http://www.siol.com/

SIOL d.o.o., Podgorica

Registered office: Podgorica, Montenegro

Address: Džordža Vašingtona 108/36A, The Capital Plaza

Website: http://www.siol.com/

SIOL DOOEL Skopje

Registered office: Skopje, North Macedonia

Address: Str. NAUM NAUMOVSKI BORCE no.50/2-12, SKOPJE – CENTAR

Website: http://www.siol.com/

SIOL, d.o.o., Beograd-Palilula

Registered office: Belgrade, Serbia

Address: 27. marta 11

Website: http://www.siol.com/

SIOL Prishtina L.L.C.

Registered office: Prishtina, Kosovo

Address: Pejton, Str. Mujo Ulqinaku 5/1

Website: http://www.siol.com/

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

III

10.2 Alternative Performance Measures

The Telekom Slovenije Group also uses the Alternative Performance Measures (APMs) defined by the ESMA to present its operating results.

The Telekom Slovenije Group also uses APMs to plan the operations of organisational units, subsidiaries and the Group, in reporting for the internal needs of monitoring the implementation of plans, and for setting of the objectives of organisational units and individuals for the needs of the remuneration system.

Items are expressed in values rounded to the nearest one thousand, except where it is stated that a measure is given in euros. The number of employees based on hours worked is not calculated for the Telekom Slovenije Group. The average number of employees is thus calculated based on the balance at the beginning and end of the period.

All proportions are expressed in percentages, generally rounded to one decimal place, or as the ratio between two categories.

Alternative Performance Measures are disclosed between key operating highlights and are as follows:

Alternative performance measure Calculation methodology Selection of measure
EBIT Operating revenues – operating expenses One of the key indicators of the performance of a company, and an indicator of the profitability that a company achieves in the performance of its core activity.
Adjusted operating profit Operating revenues – operating expenses taking into account one-off events that are not part of ordinary operations, such as one-time impairments of assets, adjustments for IFRS 16, etc.; stated under the calculation table. We eliminate the effects of one-off events for the sake of consistency and the comparability of operations with the previous year.
Earnings before interest, taxes, depreciation and

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

IV

Alternative performance measure

Calculation methodology

Selection of measure

amortisation (EBITDA) EBIT + depreciation and amortisation Operating profit or loss before write-downs. Indicator of the performance of a company in its core activity and a good approximation of cash flows from operating activities.
Adjusted earnings before interest, taxes, depreciation and amortisation EBIT + depreciation and amortisation taking into account adjustments for one-off events that are not part of ordinary operations, such as one-time impairments of assets, adjustments for IFRS 16, etc.; stated under the calculation table. We eliminate the effects of one-off events for the sake of consistency and the comparability of operations with the previous year.
Earnings before interest, taxes, depreciation and amortisation as a proportion of sales revenue (%) EBITDA / sales revenue x 100 Measure of commercial success and profitability.
Earnings before interest, taxes, depreciation and amortisation as a proportion of operating revenues (%) EBITDA / operating revenues x 100 Measure of commercial success and profitability. The measure is used by SDH to measure the performance of companies with capital assets of the state.
Adjusted net profit or loss Net profit or loss after taxes taking into account adjustments for one-off events that are not part of ordinary operations, such as one-time impairments of assets, adjustments for IFRS 16, etc.; stated under the calculation table. We eliminate the effects of one-off events for the sake of consistency and the comparability of operations with the previous year.

Amortisation – Investments

Earnings before interest, taxes, depreciation and amortisation – Value of investments in the acquisition of property, plant and equipment and intangible assets. Indicator of free cash flow.

Ratio of Earnings

Ratio of earnings before interest, taxes, depreciation and amortisation (investments) to earnings before interest, taxes, depreciation and amortisation (cash margin):

(Earnings before interest, taxes, depreciation and amortisation – Value of investments in the acquisition of property, plant and equipment and intangible assets) / Earnings before interest, taxes, depreciation and amortisation

Leverage Ratio

Equity Ratio

Equity Financing Ratio

Distributed Economic Value

Operating costs + labour costs + dividends + corporate income tax. Scope of generated assets divided amongst stakeholders.

Value Added

Operating revenues – Costs of materials, goods and services – Other operating expenses. Basic economic indicator and basic measure of economic activity and success. Represents the newly generated value of a company in a given period.

Value Added per Employee

Value added / average number of employees in the period (as at December of the current year and December of the previous year)/2). Basic economic indicator and basic measure of economic activity and success. Represents the newly generated value of a company in a given period. The measure is also used by SDH to measure the performance of companies with capital assets of the state.

Return on Sales

EBIT / sales revenues. Indicator of a company’s pricing policy and ability to control costs.

Net Financial Debt

Non-current financial liabilities + current financial liabilities – cash and cash equivalents – current financial assets. Current and non-current financial liabilities, less liquid assets that can.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Alternative performance measure

Calculation methodology Selection of measure
Net financial debt on earnings before interest, taxes, depreciation and amortisation Net financial debt / Earnings before interest, taxes, depreciation and amortisation
Ratio that indicates how many years would be required to repay financial debt from existing liquid assets and cash flows from operating activities, assuming the same level of operations and profitability
ROE (net return on equity) in % Net profit or loss / (value of equity on first day of period + value of equity on last day of period) / 2) x 100
Indicator of a company’s efficiency in the generation of profit from sources provided by owners and/or shareholders. The measure is also used by SDH to measure the performance of companies with capital assets of the state.
Sponsorships and donations as a proportion of net sales revenue Sponsorships and donations / net sales revenue
Indicator of the value of a company’s investments in the social environment. The measure is also used by SDH to measure the performance of companies with capital assets of the state.

10.3 Commitments and membership in associations

Employees of Telekom Slovenije Group companies establish links and exchange experience and expertise through corporate or individual membership in numerous professional organisations and associations. Group companies are members or their employees serve as members of the boards of directors, expert and strategic councils, and other bodies of the following organisations:

  • Slovenia – Telekom Slovenije
  • Membership in international organisations – Telekom Slovenije

Memberships and Associations

  • Slovenian Chamber of Commerce and Industry: participant in the general meeting and member of the management board of the Information Technology and Telecommunications Association, and member of the Section of Electronic Communications Operators
  • American Chamber of Commerce
  • INIS – Institute for Non-Ionising Radiation: participant in the Forum EMS project
  • Institute for Corporate Security Studies
  • Institute of Labour at the Faculty of Law in Ljubljana
  • Institute for Labour Relations and Social Security at the Faculty of Law in Maribor
  • Slovenian Chamber of Engineers (also GVO)
  • Slovenian Chamber of Crafts (also GVO)
  • Slovenian Institute of Auditors
  • Slovenian Institute for Standardisation
  • Slovenian Initiative for transition to IPv6: gold membership
  • Slovenian Advertising Chamber (also TSmedia): membership on the board of directors, membership on the council of members, executive board and expert committee of the council of members of MOSS (measurement of visits to Slovenian websites)
  • Slovenian Public Relations Association
  • Slovenian Oracle Users Association (SIOUG)
  • Slovenian Advertising Association (functioning under the auspices of the Slovenian Advertising Chamber)
  • Slovenian Project Management Association
  • Slovenian Association of Risk Management and Insurance Management
  • Smart cities and communities strategic development-innovation partnership (SRIP PMiS)
  • Study Centre for Industrial Democracy
  • IAB – Institute for a Digital Society (also TSmedia)
  • Institute for Identification and Electronic Data Exchange
  • Chamber for the Development of Slovenian Private Security
  • Association of Employers of Slovenia (also GVO)
  • Cable Operators Association of Slovenia
  • Slovenian Directors’ Association
  • Institute of Internal Auditors (IIA Slovenija)
  • Slovenian Corporate Treasurers Association
  • Association of Slovenian Digital Television Operators
  • Association of Disability Companies of Slovenia (TSinpo)
  • Slovenian Logistics Association
  • Tourism and Hospitality Chamber of Slovenia
  • Association of Certified Fraud Examiners (ACFE)
  • Broadband Forum
  • ECO – European Association of the Internet Industry
  • European Telecommunications Network Operators’ Association (ETNO)
  • GSM Association (IPKO)
  • GEANT: membership in the Trusted Introducer group in the area of Computer Security Incident Response Teams (CSIRT)
  • Institute of Electrical and Electronics Engineers (IEEE, Slovenian Section)
  • Information Systems Audit and Control Association (ISACA)
  • TM Forum – association of ICT service providers, their suppliers, integrators and manufacturers
  • RIPE Network Coordination Centre (regional web register) (IPKO)
  • Trusted Introducer: Directory: TSLO-CERT (trusted-introducer.org)
  • European Mentoring and Coaching Council (EMCC Slovenija)

Social, environmental and economic initiatives in which Telekom Slovenije and Group companies are included:

  • Family-Friendly Company certificate
  • European Framework for Safer Mobile Use by Younger Teenagers and Children
  • Activities for safer internet use – SAFE.SI (also TSmedia)
  • a code for regulating hate speech on websites (Siol.net digital media)
  • Natura 2000, a European network of special protection areas (Soline)
  • Alliance of Companies Employing Disabled People of Slovenia (TSinpo, as founding member of interest association)
  • Slovenian Corporate Integrity Guidelines
  • Commitment to respect human rights in the course of operations in the scope of the National Action Plan of the Republic of Slovenia on the Respect of Human Rights in Business
  • Socially Responsible Employer Certificate

Kosovo – IPKO

  • Chamber of Commerce
  • American Chamber of Commerce
  • European Investors Council
  • Society of Cable Telecommunications Engineers

GRI 2-28

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

10.4 Content according to GRI Reporting Standards

Statement of use

The Telekom Slovenije Group reported in accordance with the GRI standards for the period 1 January 2023 to 31 December 2023.

GRI 1 used

GRI 1: Foundation 2021

Applicable GRI Sector Standard(s)

GRI G4 – Media, GRI 2002 – Telecommunications

GRI standard

Description of disclosure

Section/page

Omitted requirements

Reason and explanation for omission

GRI 2: GENERAL DISCLOSURES 2021

Organisation and its reporting practices

2-1 Organisational details

1.1/3–4

6/44–48

2-2 (ESRS 2 BP-1) Entities included in the organisation’s sustainability reporting

8.1.4/100

2-3 Reporting period, frequency and contact point

1.1/3–4

8.1.4/100

2-4 (ESRS 2 BP-2) Restatements of information

8.1.4/100

2-5 External assurance

8.1.4/100

Activities and workers

2-6 (ESRS 2 SBM-1) Activities, value chain and other business relationships

7.7.1/76–77

7.7.2/77–83

8.3.4/137–139

2-7 (ESRS 2 SBM-1, S1-6) Employees

8.3.3/121–137

2-7-b-iii Not relevant.

Telekom Slovenije Group companies do not have non-guaranteed hours employees.

2-8 (S1-7) Workers who are not employees

8.3.3/121–137

Management and governance

2-9 Governance structure and composition

5.3/25–39

8.1.1/91–92

107

In addition to the GRI code numbers, the table also shows links to the relevant ESRS data points (ESRS standards will be in force from the 2024 calendar year).

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

VIII (ESRS 2 GOV-1, G1 GOV-1, G1-5)

2-10 Nomination and selection of the highest governance body

5.3/25–39

2-11 Chair of the highest governance body

5.3/25–39


2-12

(ESRS 2 GOV-1, GOV-2, SBM-2, G1 GOV-1)

Role of the highest governance body in overseeing the management of impacts

8.1.1/91–92

8.4.1/140–144

2-13

(ESRS 2 GOV-1, GOV-2, G1-3)

Delegation of responsibility for managing impacts

8.1.1/91–92

8.4.1/140–144

2-14

(ESRS 2 GOV-1, GOV-5, IRO-1)

Role of the highest governance body in sustainability reporting

8.1.1/91–92

2-15

Conflicts of interest

5.3/25–39

8.4.1/140–144

2-16

(ESRS 2 GOV-2, G1-1, G1-3)

Communication of critical concerns

8.4.1/140–144

2-17

(ESRS 2 GOV-1)

Collective knowledge of the highest governance body

8.1.1/91–92

2-18

Evaluation of the performance of the highest governance body

5.3/25–39

2-19

(ESRS 2 GOV-3, E1.GOV-3)

Remuneration policies

5.3/25–39

2-20

(ESRS 2 GOV-3)

Process to determine remuneration

5.3/25–39

2-21


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

1. Annual total compensation ratio

5.3/25–39

2. Strategies, policies and practices

2-22

3. Statement on sustainable development strategy

(ESRS 2 SBM-1) 2/11–13

4. Policy commitments

(S1-1, S2-1, S4-1) 8.1.1/91–92

8.2.1/101-109

8.4.1/140–144

5. Embedding policy commitments

(ESRS 2 GOV-2, S1-4, G1-1) 8.2.1/101-109

8.4.1/140–144

6. Processes to remediate negative impacts

(S1-1, S2-1, S4-1) 8.4.1/140–144

7. Mechanisms for seeking advice and raising concerns

(G1-1, G1-3) 8.4.1/140–144

8. Compliance with laws and regulations

(ESRS 2 SBM-3, S1-17, G1-4) 8.2.1/101-109

8.2.2/109-112

8.3.1/113-115

9. Membership in associations

10.3/VI

10. Stakeholder engagement

(ESRS 2 SBM-2, S1-1, S2-1, S4-1) Approach to stakeholder

engagement

6/44-48

7.7.3/84–90

8.1.3/97–99

8.3.3/121–137

2-30 (S1-8)

Collective bargaining agreements

8.3.3/121–137

GRI 3: Material topics

GRI standard Description of disclosure Section/page Omitted requirements Reason and explanation for omission
3-1 (ESRS 2 BP-1, IRO-1) Process to determine material topics 8.1.2/92–96
3-2 (ESRS 2 BP-2) List of material topics 8.1.2/92–96
ECONOMIC IMPACTS
GRI 201: Economic performance 2016
3-3 Management of material topics 4.1/16
201-1 (ESRS 2 SBM-1) Direct economic value generated and distributed 7.3/63–65 7.7.2/77–83 8.3.1/113-115
We only report on taxes for the Telekom Slovenije Group.
201-2 (ESRS 2, E1 SBM-3, E1-3, E1-9) Financial implications and other risks and opportunities for the organisation’s 7.3/63–65 8.2.1/101-109

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

activities due to climate change

201-3

Defined benefit plan obligations and other retirement plans

8.3.3/121–137

GRI 202: Market presence 2016

3-3

Management of material topics

4.1/16

202-1 (S1-10)

Ratios of standard entry level wage by gender compared to local minimum wage

8.3.3/121–137

202-2

Share of location management

8.3.3/121–137

GRI 203: Indirect economic impacts 2016

3-3

Management of material topics

7.5/68

7.6/69–75

203-1

Development and impact of significant infrastructure investments and services supported by the organisation

7.5/68

7.6/69–75

GRI 204: Procurement practices 2016

3-3

Management of material topics

8.3.4/137–139

204-1

Proportion of spending on local suppliers

8.3.4/137–139

GRI 205: Anti-corruption 2016

3-3

Management of material topics

8.4.1/140–144

205-2 (G1-3)

Communication and training about anti-corruption policies and procedures

8.4.1/140–144

The number of hours is

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Management of material topics

GRI 206: Anti-competitive behaviour 2016

206-1

Number of legal proceedings for anti-competitive behaviour, anti-trust and monopoly practices and their outcomes

GRI 207: Tax 2019

207-1

Approach to tax

We do not report on the evaluation of the approach to the management of taxes or on the link between the management of tax liabilities and sustainable development.

207-2

Tax governance, control and risk management

Tax-related disclosures are verified by an independent external auditor. The auditor’s opinion can be found on page 256 of the financial report.

207-3

Stakeholder engagement

We include stakeholders and tax-related regulatory bodies in the process of fulfilling tax obligations.

207-4

Country-by-country reporting

Note 5 in the financial report (compositi

ENVIRONMENTAL IMPACTS

GRI 302: Energy 2016

3-3 (E1-5)

Management of material topics

The area of energy is governed in Slovenia by the Energy Act. We also have in place a system in accordance with international standards ISO 50001 (energy management system) and ISO 14001 (environmental management system).

302-1 (E1-5)

Energy consumption within the organisation

We report on the consumption of heating fuel in euros. We do not report on energy sources consumed (renewable and non-renewable sources). We use electricity produced by solar plants strictly for own needs.

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

302-3 (E1-5)

Energy intensity

302-4

Reduction of energy consumption

We report the relevant reductions in consumption for Telekom Slovenije.

GRI 303: Waste and effluents 2018

3-3

Management of material topics

8.2.2/109-112

303-1

(ESRS 2 SBM-3, IRO-1, E3-2, E3-3)

Interactions with water as a shared resource

We only report on how water is withdrawn and discharged.

303-2

(E2-3)

Management of water discharge-related impacts

We do not report on the methodology/standards used to determine the consumption and quality of the discharge of water.

303-3

Water withdrawal

303-5

(E3-4)

Water consumption

GRI 304: Biodiversity 2016

3-3

(E4-1)

Management of material topics

304-1

(E4 SBM-3, IRO1, E4-5)

Location and size of land managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

We report on the location and size of land managed by the company in protected natural areas.

304-2

(E4-5)

Significant impacts of activities, products and services on biodiversity

304-3

(E4-3)

Habitats protected or restored


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.2.2/109-112

We do not report on the methodologies that were used for that purpose.

GRI 305: Emissions 2016

3-3

Management of material topics

8.2.1/101-109

We control the evaluation of the approach in accordance with the ISO 14001 standard.

305-1

Direct greenhouse gas emissions (Scope 1)

8.2.1/101-109

305-2

Energy indirect (Scope 2) GHG emissions

8.2.1/101-109

305-3

Other indirect (Scope 3) GHG emissions

8.2.1/101-109

GRI 306: Waste 2020

3-3

Management of material topics

8.2.1/101-109

We control the evaluation of the approach in accordance with the ISO 14001 standard.

306-1

Waste generation and significant waste-related impacts

8.2.1/101-109

306-2

Management of significant

waste-related impacts

8.2.1/101-109

306-3 (E5-5)

Waste generated

8.2.1/101-109

SOCIAL IMPACTS

GRI 401: Employment 2016

3-3

Management of material topics

8.3.3/121–137

We do not report on the evaluation of the management approach.

401-1 (S1-6)

New employee hires and employee turnover

8.3.3/121–137

Data by gender are not disclosed.

401-2 (S1-11)

Benefits provided to full-time employees that are not provided to temporary or part-time employees

8.3.3/121–137

401-3 (S1-15)

Return to work and retention rates after parental leave, by gender

8.3.3/121–137

We report on the number and proportion of employees who took advantage of and returned from parental leave by gender.

GRI 402: Labour/management relations 2016

3-3

Management of material topics

8.3.3/121–137

402-1

Minimum notice period regarding significant operational changes, including whether this is

8.3.3/121–137

Deadlines for notifying employees are in line with valid legislation and are not

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

XIV


GRI 403: Occupational health and safety 2018

3-3

(S1-4, S1-5)

Management of material topics

8.3.3/121–137 403-1 Occupational health and safety management system
8.3.3/121–137 403-2 Hazard identification, risk assessment and incident investigation
8.3.3/121–137 403-3 (S1-1) Occupational health services
8.3.3/121–137 403-4 Worker participation in the development, implementation and evaluation of the occupational health and safety system
8.3.3/121–137 403-5 Training in the area of occupational health and safety
8.3.3/121–137 403-6 Promotion of health
8.3.3/121–137 403-7 Prevention and mitigation of occupational health and safety impacts directly linked to a company’s services and products

We only report on the identification of work-related hazards. The Health Committee monitors and handles recommendations to improve the safety and health of employees.

We define electromagnetic radiation as one of the more significant impacts of

our operations. We inform employees about this topic via the intranet and users via brochures at points of sale.

403-8

(S1-14) Workers covered by an occupational health and safety management system

403-9

(S1-4, S1-14) Number of work-related injuries and rate

Reporting relates to the number of injuries.

403-10

(S1-4, S1-14) Occupational diseases

GRI 404: Training and education 2016

3-3 Management of material topics

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

404-1

(S1-13) Average number of education and training hours per employee by gender and by employee category

We report the absolute number of hours for the number of training hours by employee category.

404-2

(S1-1) Programmes for training and lifelong learning

404-3

(S1-13) Percentage of employees receiving regular performance and career development reviews by gender

We do not report on percentages by employee category or gender.

GRI: 405: Diversity and equal opportunity 2016

3-3


Management of material topics

8.4.1/140–144

405-1

(ESRS 2 GOV-1, S1-6, S1-9, S1-12)

Composition of governance bodies and the breakdown of employees by employee category (gender, age, minority group membership and other relevant indicators of diversity)

5.3/25–39

8.3.3/121–137

We do not report by minorities, as we do not make a distinction in this regard.

We do not report data regarding employees by age.

405-2

(S1-16)

Ratio of basic salary and remuneration of women to men, by significant locations of operation

8.3.3/121–137

GRI 406: Non-discrimination 2016

3-3

Management of material topics

8.4.1/140–144

406-1

(S1-17)

Total number of incidents of discrimination and corrective actions taken

8.3.3/121–137

GRI 415: Public policy 2016

3-3

Management of material topics

8.4.1/140–144

415-1

(G1-5)

Political contributions

8.4.1/140–144

GRI 417: Marketing and labelling 2016

3-3

Management of material topics

8.3.2/115–120

We do not report on product marking.

417-3


Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.3.2/115–120

Total number of incidents of non-compliance with regulations and codes concerning marketing communications, including advertising, promotion and sponsorship, by type of non-compliance and by outcomes

GRI 418: Customer privacy 2016

3-3 Management of material topics

8.4.1/140–144

Substantiated complaints concerning breaches of customer privacy and losses of customer data

SPECIFIC SECTOR INDICATORS (GRI G4) – MEDIA

Accessibility to media content

DMA

8.3.2/115–120

G4-M4

Measures to improve accessibility to media content and the protection of vulnerable audiences

SPECIFIC SECTOR INDICATORS GRI 2002 – TELECOMMUNICATIONS

Internal operations

IO1

Infrastructure investments in the telecommunications network by region

7.5/68

7.6/69–75

IO3

Health and safety measures for field personnel

8.3.3/121–137

Provision of access to ICT products and services

PA1

Policies and practices for providing access to the telecommunications infrastructure, products and

8.3.2/115–120

Services to the population in remote, less populated regions

8.3.2/115–120

Policies and practices for overcoming obstacles in accessing and using telecommunication products and services relating to the language, culture, illiteracy, deficient education, revenues, special needs and age

7.7.2/77–83

8.3.2/115–120

Quantitative level of available telecommunication products and services in operating regions

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

PA6

Programmes for providing and maintaining telecommunication links and services in extraordinary circumstances and in the event of natural disasters

8.1.1/91–92

We manage emergencies with the business continuity management system.

PA8

Policies and practices to publicly communicate on EMR-related issues

8.2.1/101-109

PA10

Initiatives to ensure the clarity of charges and tariffs

8.3.2/115–120

Technological applications

TA2

Examples of telecommunication products, services and applications

Content according to Sustainability Accounting Standard of the SASB (Sustainability Accounting Standards Board)

Topic Description of indicator Section/page Indicator code
Environmental footprint of operations Energy consumption 8.2.1/101-109 TC-TL-130a.1
Competitive behaviour & open internet Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behaviour regulations 8.4.1/140–144 TC-TL-520a.1
Managing technology disruptions Systems to provide unimpeded service during service interruptions We manage emergencies with the business continuity management system. TC-TL-550a.2
Data privacy Description of policies and practices relating to behavioural advertising and customer privacy 8.4.1/140–144 TC-TL-220a.1
Total amount of monetary losses as a result of legal proceedings associated with customer privacy 8.4.1/140–144 TC-TL-220a.3
Data security Number of personal data breaches 8.4.1/140–144 TC-TL-230a.1
Description of approach to identifying and addressing data security risks, including

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

8.4.1/140–144

Data regarding operations

Number of wireless subscribers 7.7.2/77–83 TC-TL-000.A
Number of wireline subscribers 7.7.2/77–83 TC-TL-000.B
Number of broadband subscribers 7.7.2/77–83 TC-TL-000.C

10.5 Abbreviations of technical terms

Abbreviation English term Slovene translation
Cloud services Storitve v oblaku
Roam like at home Gostuj kot doma
Small cell Mala celica
2G (GSM) Global system for mobile communication Globalni sistem mobilnih komunikacij
3G (UMTS) Universal Mobile Telecommunications System Univerzalni mobilni telekomunikacijski sistem / protokol 3G
4G (LTE) Long Term Evolution LTE/4G, post LTE/4G, po 3 GPP mobilnem standardu
5G 5th generation mobile network Mobilno omrežje pete generacije
AAA Authentication Authorization Accounting Sistem za avtentikacijo in avtorizacijo uporabnikov
ADSL Asymmetric digital subscriber line Asimetrični digitalni naročniški vod
AKOS The Agency for Communication Networks and Services of the RS Agencija za komunikacijska omrežja in storitve RS
APM Alternative Performance Measures

Alternativna merila uspešnosti poslovanja

ARKEP

Regulatory Authority of Electronic and Postal Communications of Kosovo

Agencija za elektronske in poštne komunikacije Kosova

ARSO

Slovenian Environment Agency

Agencija Republike Slovenije za okolje

AVK

Slovenian Competition Protection Agency

Javna agencija Republike Slovenije za varstvo konkurence

BCaaS

Business Connect as a service

Sodobna rešitev za upravljanje dokumentarnega gradiva kot storitev

GDP

Gross Domestic Product

Bruto domači proizvod

BPM

Business process management

Upravljanje poslovnih procesov

CAGR

Compound Annual Growth Rate

Povprečni letni prirast

CAPEX

Capital Expenditure

Vrednost investicij

COSO ERM

Committee of Sponsoring Organizations of the Treadway Commission, Enterprise risk management Integrated Framework

Odbor sponzorskih organizacij Treadwayeve komisije, Upravljanje tveganj v organizaciji v povezavi s strategijo in delovanjem organizacije

CPE

Customer premises equipment

Oprema pri uporabniku

CSI

Customer Satisfaction Index

Indeks zadovoljstva uporabnikov

CSP

Cloud Solution Provider

Ponudnik rešitev v oblaku

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Abbreviation English term Slovene translation
CSRD Corporate Sustainability Reporting

Directive

Direktiva o trajnostnem poročanju

DDOS Distributed Denial of Services Porazdeljena zavrnitev storitve
VAT Value added tax Davek na dodano vrednost
DHCP Dynamic Host Configuration Protocol Omrežni protokol za dinamično dodeljevanje IP naslovov končnim napravam. gostitelja
DNS Domain Name System Sistem za mapiranje domenskih imen v IP naslove
DOCIS Data Over Cable Service Interface Specification Vmesnika prenosa podatkov po kablu
EBIT Earnings before interest, taxes Dobiček iz poslovanja pred obrestmi in davki
EBITDA Earnings before interest, taxes, depreciation and amortization Dobiček iz poslovanja pred obrestmi, davki in amortizacijo
EFQM European Foundation for Quality Management Evropska nagrada za poslovno odličnost
EMR Electromagnetic radiation Elektromagnetna sevanja
ERP Enterprise Resource Planning Poslovni informacijski sistem
ESG Environment, social, governance Okolje, družba, upravljanje
ESMA European Securities and Markets Authority Evropski nadzorni organ za vrednostne papirje in trge
ESF European Social Fund Evropski socialni sklad
ETNO European Telecommunications Network Operators Evropsko združenje telekomunikacijskih operaterjev

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Abbreviation English term Slovene translation
EU European Union Evropska unija
EWSD Elektronisches Wählsystem (Digital Electronic Digital Switching System) Elektronski digitalni preklopni sistem
FTTH Fiber To The Home Optično vlakno do doma
FTTP Fiber To The Premises Optično vlakno do prostora
FTTx Fiber To The Exchange Optika do X
GHG Protocol GHG Protocol Corporate Accounting and Reporting Standard Protokol o toplogrednih plinih Standardi za podjetniško računovodstvo in poročanje
GIS Geographical Information System Geografski informacijski sistem
GRI Global reporting initiative Pobuda za globalno poročanje
HR Human Resource Človeški viri
HVAC Heating, ventilation and air conditioning Ogrevanje, prezračevanje in klimatizacija
IaaS Infrastructure as a service Infrastruktura kot storitev
ICNIRP International Commission on Non-Ionizing Radiation Protection Mednarodna komisija za varstvo pred neionizirnimi sevanji
ICT/IKT Information and Communication Technologies Informacijsko komunikacijske tehnologije
IoT Internet of Things

Internet stvari

IP TV/IPTV

IP television

Televizija prek internetnega protokola

ISO

International Organization for Standardization

Mednarodna organizacija za standardizacijo

IT

Information Technology

Informacijska tehnologija

KEDS

Kosovo Energy Distribution Services

Kosovsko elektrodistribucijsko podjetje

SSNP/KPSS

Sečovlje Salina Nature park

Krajinski park Sečoveljske soline

MEC

Multi-access edge computing

Sodostopno računalništvo na robu

MMDS

Multichannel multipoint distribution service

Večkanalska večtočkovna razdelilna storitev

MOSS

Slovenian ranking reach of websites

Merjenje obiskanosti spletnih strani

MPLS

Multiprotocol label switching

Tehnologija za posredovanje, usmerjanje in preklapljanje prometnih tokov skozi omrežje

IFRS/MSRP

International Financial Reporting Standards

Mednarodni standardi računovodskega poročanja

MSSP

Managed Security Services Partner

Partner za upravljanje varnostnih storitev

NEO

A multimedia platform that connects the best solutions for home and entertainment in one place.

Multimedijska platforma, ki na enem mestu povezuje najboljše rešitve za dom in zabavo.

NFD

Net financial debt

Neto finančni dolg

NPS

Net Promotor Score

Kazalnik lojalnosti uporabnikov

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

Abbreviation English term Slovene translation
OPEX Operating Expenses Operativni stroški
ORVI Measurement of organisational vitality Merjenje organizacijske vitalnosti
OSS Operations Support system Sistem za podporo delovanja
OBN Open Broadband network Odprto širokopasovno omrežja
OTT Over-the-top content Storitve, ki delujejo neodvisno od omrežja – distribucija video- in avdiovsebin prek interneta
POP Point of Presence Točka prisotnosti
PPDFT Anti-money laundering/counter-financing of terrorism (AML/CFT) compliance officer Pooblaščenec za preprečevanje pranja denarja in financiranja terorizma
ROADM Reconfigurable Optical Add-Drop Multiplexer Nastavljiv optični multipleksor za dodajanje in odvzemanje
ROE Return on Equity Dobičkonosnost kapitala
RON Regional Optical Network Regionalno optično omrežje
SA Stand-Alone 5G samostojna arhitektura
SaaS Software as a service Programska oprema kot storitev
SAP Systems Applications and Products Programska oprema za posel
SAPaaS SAP as a service Aplikacija SAP
SASB Sustainability Accounting Standards

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

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Abbreviation Full Form Translation
SDG Sustainable Development Goals Cilji trajnostnega razvoja
SDH Slovenski državni holding Slovenski državni holding
SD-WAN Software-defined wide-area networking Programsko opredeljena širokopasovna omrežja
SMS Short Message Service Storitev kratkih sporočil
SOK Slovenian Advertising Code Slovenski oglaševalski kodeks
SPLA Service Provider Licence Agreement Licenčni sporazum za ponudnika storitev
BCMS/SUNP Business continuity management system Sistem upravljanja neprekinjenega poslovanja
EEMS Efficient Energy Management System Sistem učinkovitega ravnanja z energijo
SURS Statistical office of Republic Slovenia Statistični urad Republike Slovenije
ISMS/SUVI Information security management system Sistem upravljanja varovanja informacij
TDM Time Division Multiplex Časovni multipleks, sistem s porazdeljevanjem časa
GHG Greenhouse gases Toplogredni plini
TLSG Shares of Telekom Slovenije Delnica družbe Telekom Slovenije

English term

Slovene translation

TOM Telephone
Phone for children and adolescents Telefon za otroke in mladostnike
TSLO-CERT Telekom Slovenije – Cyber security Response Team
Odzivni center za kibernetsko varnost Telekoma Slovenije
IMAD/UMAR Institute of macroeconomic analysis and development
Urad za makroekonomske analize in razvoj
VALÚ Advanced financial service that facilitates payments with a mobile phone at numerous payment points with the VALÚ mark.
Napredna finančna storitev, ki omogoča plačevanje z mobilnim telefonom na številnih plačilnih mestih z oznako VALÚ
VDSL Very High Speed Digital Subscriber Line
Digitalni naročniški vod z zelo visokimi hitrostmi
SCC Security Control Centre
Varnostno nadzorni center
VoIP Voice over IP
Govor prek IP-protokola
VPN Virtual private network
Navidezno zasebno omrežje
Wi-Fi Wireless Fidelity
Brezžično omrežje po standardih IEEE 802.11
xWDM Wavelength Division Multiplexing
Zgoščeni valovni multipleks
ZDIJZ Access to Information of a Public Nature Act
Zakon o dostopu do informacij javnega značaja
ZDUS Association of Pensioner Societies of Slovenia
Zveza društev upokojencev Slovenije
ZEKom-2 Electronic Communications Act
Zakon o elektronskih komunikacijah
ZGD

Companies Act

Zakon o gospodarskih družbah

ZPPOGD

Act Governing the Remuneration of Managers of Companies with Majority Ownership held by the Republic of Slovenia or Self-Governing Local Communities

Zakon o prejemkih poslovodnih oseb v gospodarskih družbah v večinski lasti Republike Slovenije in samoupravnih lokalnih skupnostih

ZVOP

Personal Data Protection Act

Zakon o varstvu osebnih podatkov

ZZPri

Whistleblower Protection Act

Zakon o zaščiti prijaviteljev

Annual report of the Telekom Slovenije Group and Telekom Slovenije, d.d. for 2023

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Publisher: Telekom Slovenije, d.d., Cigaletova 15, 1000 Ljubljana - official version

Text and editing: Skupina Telekom Slovenije in Studio Kernel d.o.o.

Translation: Amidas d.o.o. in Deloitte revizija, d.o.o.

Photography: Telekom Slovenije Group

Ljubljana, April 2023

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