AI assistant
Sending…
ACI d.d. — Financial Supplement Data 2023
Apr 13, 2023
Preview isn't available for this file type.
Download source fileGeneral data
| Unnamed: 0 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| ISSUER’S GENERAL DATA | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Reporting period: | NaN | NaN | NaN | 2022-01-01 00:00:00 | NaN | to | 2022-12-31 00:00:00 | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | Year: | NaN | NaN | 2022 | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Annual financial statements | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Registration number (MB): | NaN | 03267628 | NaN | NaN | Issuer’s home Member State code: | NaN | HR | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Entity’s registration number (MBS): | NaN | 040002541 | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Personal identification number (OIB): | NaN | 17195049659 | NaN | NaN | NaN | LEI: | 7478000090X86WBQ6C10 | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Institution code: | NaN | 1181 | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Name of the issuer: | NaN | Adriatic Croatia International Club, za djelatnost marina d.d. | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Postcode and town: | NaN | 51000 | NaN | NaN | NaN | Rijeka | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Street and house number: | NaN | Rudolfa Strohala 2 | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| E-mail address: | NaN | [email protected] | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Web address: | NaN | www.aci-marinas.com | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Number of employees \n(end of the reporting period): | NaN | 331 | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Consolidated report: | NaN | KN | (KN-not consolidated/KD-consolidated) | NaN | NaN | NaN | KN | KD | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Audited: | NaN | RD | (RN-not audited/RD-audited) | NaN | NaN | NaN | RN | RD | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Names of subsidiaries (according to IFRS) | NaN | NaN | NaN | Registered office: | NaN | NaN | NaN | NaN | MB: |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | Yes |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | No |
| Bookkeeping firm: | NaN | NaN | NaN | (Yes/No) | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | (name of the bookkeeping firm) | NaN | NaN | NaN |
| Contact person: | NaN | Ida Bajc | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | (only name and surname of the contact person) | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Telephone: | NaN | 051/257-288 | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| E-mail address: | NaN | [email protected] | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Audit firm: | NaN | BDO Croatia d.o.o. | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | (name of the audit firm) | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Certified auditor: | NaN | Ivan Čajko | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | (name and surname) | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
Balance sheet
| BALANCE SHEET | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 |
|---|---|---|---|---|---|---|---|---|
| balance as at 31.12.2022 | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| in HRK | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Submitter: Adriatic Croatia International Club, za djelatnost marina d.d. | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Item | NaN | NaN | NaN | NaN | NaN | ADP\ncode | Last day of the preceding business year | At the reporting date of the current period |
| 1 | NaN | NaN | NaN | NaN | NaN | 2 | 3 | 4 |
| NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID | NaN | NaN | NaN | NaN | NaN | 1 | 0 | 0 |
| B) FIXED ASSETS (ADP 003+010+020+031+036) | NaN | NaN | NaN | NaN | NaN | 2 | 468218249 | 457549948 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | NaN | NaN | NaN | NaN | NaN | 3 | 19016821 | 16977329 |
| 1 Research and development | NaN | NaN | NaN | NaN | NaN | 4 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other rights | NaN | NaN | NaN | NaN | NaN | 5 | 17490038 | 15144495 |
| 3 Goodwill | NaN | NaN | NaN | NaN | NaN | 6 | 0 | 0 |
| 4 Advance payments for purchase of intangible assets | NaN | NaN | NaN | NaN | NaN | 7 | 0 | 0 |
| 5 Intangible assets in preparation | NaN | NaN | NaN | NaN | NaN | 8 | 1526783 | 1832834 |
| 6 Other intangible assets | NaN | NaN | NaN | NaN | NaN | 9 | 0 | 0 |
| II TANGIBLE ASSETS (ADP 011 to 019) | NaN | NaN | NaN | NaN | NaN | 10 | 448406219 | 435583874 |
| 1 Land | NaN | NaN | NaN | NaN | NaN | 11 | 22913378 | 22913378 |
| 2 Buildings | NaN | NaN | NaN | NaN | NaN | 12 | 265247731 | 264431586 |
| 3 Plant and equipment | NaN | NaN | NaN | NaN | NaN | 13 | 44069750 | 54779232 |
| 4 Tools, working inventory and transportation assets | NaN | NaN | NaN | NaN | NaN | 14 | 31504310 | 29562569 |
| 5 Biological assets | NaN | NaN | NaN | NaN | NaN | 15 | 0 | 0 |
| 6 Advance payments for purchase of tangible assets | NaN | NaN | NaN | NaN | NaN | 16 | 3196415 | 1209008 |
| 7 Tangible assets in preparation | NaN | NaN | NaN | NaN | NaN | 17 | 21643199 | 11537614 |
| 8 Other tangible assets | NaN | NaN | NaN | NaN | NaN | 18 | 1167756 | 911145 |
| 9 Investment property | NaN | NaN | NaN | NaN | NaN | 19 | 58663680 | 50239342 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | NaN | NaN | NaN | NaN | NaN | 20 | 284247 | 4304750 |
| 1 Investments in holdings (shares) of undertakings within the group | NaN | NaN | NaN | NaN | NaN | 21 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | NaN | NaN | NaN | NaN | NaN | 22 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | NaN | NaN | NaN | NaN | NaN | 23 | 0 | 0 |
| 4 Investments in holdings (shares) of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 24 | 284247 | 4304750 |
| 5 Investment in other securities of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 25 | 0 | 0 |
| 6 Loans, deposits etc. given to companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 26 | 0 | 0 |
| 7 Investments in securities | NaN | NaN | NaN | NaN | NaN | 27 | 0 | 0 |
| 8 Loans, deposits, etc. given | NaN | NaN | NaN | NaN | NaN | 28 | 0 | 0 |
| 9 Other investments accounted for using the equity method | NaN | NaN | NaN | NaN | NaN | 29 | 0 | 0 |
| 10 Other fixed financial assets | NaN | NaN | NaN | NaN | NaN | 30 | 0 | 0 |
| IV RECEIVABLES (ADP 032 to 035) | NaN | NaN | NaN | NaN | NaN | 31 | 0 | 0 |
| 1 Receivables from undertakings within the group | NaN | NaN | NaN | NaN | NaN | 32 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating interests | NaN | NaN | NaN | NaN | NaN | 33 | 0 | 0 |
| 3 Customer receivables | NaN | NaN | NaN | NaN | NaN | 34 | 0 | 0 |
| 4 Other receivables | NaN | NaN | NaN | NaN | NaN | 35 | 0 | 0 |
| V. Deferred tax assets | NaN | NaN | NaN | NaN | NaN | 36 | 510962 | 683995 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | NaN | NaN | NaN | NaN | NaN | 37 | 208758300 | 236548631 |
| I INVENTORIES (ADP 039 to 045) | NaN | NaN | NaN | NaN | NaN | 38 | 673295 | 2110012 |
| 1 Raw materials | NaN | NaN | NaN | NaN | NaN | 39 | 0 | 0 |
| 2 Work in progress | NaN | NaN | NaN | NaN | NaN | 40 | 0 | 0 |
| 3 Finished goods | NaN | NaN | NaN | NaN | NaN | 41 | 0 | 0 |
| 4 Merchandise | NaN | NaN | NaN | NaN | NaN | 42 | 673295 | 2110012 |
| 5 Advance payments for inventories | NaN | NaN | NaN | NaN | NaN | 43 | 0 | 0 |
| 6 Fixed assets held for sale | NaN | NaN | NaN | NaN | NaN | 44 | 0 | 0 |
| 7 Biological assets | NaN | NaN | NaN | NaN | NaN | 45 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | NaN | NaN | NaN | NaN | NaN | 46 | 21348125 | 12156730 |
| 1 Receivables from undertakings within the group | NaN | NaN | NaN | NaN | NaN | 47 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 48 | 432183 | 2186 |
| 3 Customer receivables | NaN | NaN | NaN | NaN | NaN | 49 | 5104459 | 2633159 |
| 4 Receivables from employees and members of the undertaking | NaN | NaN | NaN | NaN | NaN | 50 | 84258 | 10702 |
| 5 Receivables from government and other institutions | NaN | NaN | NaN | NaN | NaN | 51 | 1914855 | 795971 |
| 6 Other receivables | NaN | NaN | NaN | NaN | NaN | 52 | 13812370 | 8714712 |
| III SHORT-TERM FINANCIAL ASSETS (ADP 054 to 062) | NaN | NaN | NaN | NaN | NaN | 53 | 50288552 | 87945908 |
| 1 Investments in holdings (shares) of undertakings within the group | NaN | NaN | NaN | NaN | NaN | 54 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | NaN | NaN | NaN | NaN | NaN | 55 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | NaN | NaN | NaN | NaN | NaN | 56 | 0 | 0 |
| 4 Investments in holdings (shares) of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 57 | 0 | 0 |
| 5 Investment in other securities of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 58 | 0 | 0 |
| 6 Loans, deposits etc. given to companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 59 | 0 | 0 |
| 7 Investments in securities | NaN | NaN | NaN | NaN | NaN | 60 | 107498 | 95165 |
| 8 Loans, deposits, etc. given | NaN | NaN | NaN | NaN | NaN | 61 | 50181054 | 87850743 |
| 9 Other financial assets | NaN | NaN | NaN | NaN | NaN | 62 | 0 | 0 |
| IV CASH AT BANK AND IN HAND | NaN | NaN | NaN | NaN | NaN | 63 | 136448328 | 134335981 |
| D ) PREPAID EXPENSES AND ACCRUED INCOME | NaN | NaN | NaN | NaN | NaN | 64 | 1178492 | 1048044 |
| E) TOTAL ASSETS (ADP 001+002+037+064) | NaN | NaN | NaN | NaN | NaN | 65 | 678155041 | 695146623 |
| OFF-BALANCE SHEET ITEMS | NaN | NaN | NaN | NaN | NaN | 66 | 0 | 0 |
| LIABILITIES | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| A) CAPITAL AND RESERVES (ADP 068 to 070+076+077+083+086+089) | NaN | NaN | NaN | NaN | NaN | 67 | 499845030 | 525369067 |
| I. INITIAL (SUBSCRIBED) CAPITAL | NaN | NaN | NaN | NaN | NaN | 68 | 399816000 | 399816000 |
| II CAPITAL RESERVES | NaN | NaN | NaN | NaN | NaN | 69 | 0 | 0 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) | NaN | NaN | NaN | NaN | NaN | 70 | 19990800 | 19990800 |
| 1 Legal reserves | NaN | NaN | NaN | NaN | NaN | 71 | 19990800 | 19990800 |
| 2 Reserves for treasury shares | NaN | NaN | NaN | NaN | NaN | 72 | 0 | 0 |
| 3 Treasury shares and holdings (deductible item) | NaN | NaN | NaN | NaN | NaN | 73 | 0 | 0 |
| 4 Statutory reserves | NaN | NaN | NaN | NaN | NaN | 74 | 0 | 0 |
| 5 Other reserves | NaN | NaN | NaN | NaN | NaN | 75 | 0 | 0 |
| IV REVALUATION RESERVES | NaN | NaN | NaN | NaN | NaN | 76 | 0 | 0 |
| V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082) | NaN | NaN | NaN | NaN | NaN | 77 | 0 | 0 |
| 1 Financial assets at fair value through other comprehensive income (i.e. available for sale) | NaN | NaN | NaN | NaN | NaN | 78 | 0 | 0 |
| 2 Cash flow hedge - effective portion | NaN | NaN | NaN | NaN | NaN | 79 | 0 | 0 |
| 3 Hedge of a net investment in a foreign operation - effective portion | NaN | NaN | NaN | NaN | NaN | 80 | 0 | 0 |
| 4 Other fair value reserves | NaN | NaN | NaN | NaN | NaN | 81 | 0 | 0 |
| 5 Exchange differences arising from the translation of foreign operations (consolidation) | NaN | NaN | NaN | NaN | NaN | 82 | 0 | 0 |
| VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084-085) | NaN | NaN | NaN | NaN | NaN | 83 | 66702878 | 79919396 |
| 1 Retained profit | NaN | NaN | NaN | NaN | NaN | 84 | 66702878 | 79919396 |
| 2 Loss brought forward | NaN | NaN | NaN | NaN | NaN | 85 | 0 | 0 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) | NaN | NaN | NaN | NaN | NaN | 86 | 13335352 | 25642871 |
| 1 Profit for the business year | NaN | NaN | NaN | NaN | NaN | 87 | 13335352 | 25642871 |
| 2 Loss for the business year | NaN | NaN | NaN | NaN | NaN | 88 | 0 | 0 |
| VIII MINORITY (NON-CONTROLLING) INTEREST | NaN | NaN | NaN | NaN | NaN | 89 | 0 | 0 |
| B) PROVISIONS (ADP 091 to 096) | NaN | NaN | NaN | NaN | NaN | 90 | 3229835 | 2892857 |
| 1 Provisions for pensions, termination benefits and similar obligations | NaN | NaN | NaN | NaN | NaN | 91 | 719236 | 644405 |
| 2 Provisions for tax liabilities | NaN | NaN | NaN | NaN | NaN | 92 | 0 | 0 |
| 3 Provisions for ongoing legal cases | NaN | NaN | NaN | NaN | NaN | 93 | 1534000 | 1534000 |
| 4 Provisions for renewal of natural resources | NaN | NaN | NaN | NaN | NaN | 94 | 0 | 0 |
| 5 Provisions for warranty obligations | NaN | NaN | NaN | NaN | NaN | 95 | 0 | 0 |
| 6 Other provisions | NaN | NaN | NaN | NaN | NaN | 96 | 976599 | 714452 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) | NaN | NaN | NaN | NaN | NaN | 97 | 72595193 | 59056969 |
| 1 Liabilities towards undertakings within the group | NaN | NaN | NaN | NaN | NaN | 98 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. to companies within the group | NaN | NaN | NaN | NaN | NaN | 99 | 0 | 0 |
| 3 Liabilities towards companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 100 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 101 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | NaN | NaN | NaN | NaN | NaN | 102 | 0 | 0 |
| 6 Liabilities towards banks and other financial institutions | NaN | NaN | NaN | NaN | NaN | 103 | 58752649 | 48181144 |
| 7 Liabilities for advance payments | NaN | NaN | NaN | NaN | NaN | 104 | 0 | 0 |
| 8 Liabilities towards suppliers | NaN | NaN | NaN | NaN | NaN | 105 | 0 | 0 |
| 9 Liabilities for securities | NaN | NaN | NaN | NaN | NaN | 106 | 0 | 0 |
| 10 Other long-term liabilities | NaN | NaN | NaN | NaN | NaN | 107 | 13842544 | 10875825 |
| 11 Deferred tax liability | NaN | NaN | NaN | NaN | NaN | 108 | 0 | 0 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | NaN | NaN | NaN | NaN | NaN | 109 | 56150459 | 46642834 |
| 1 Liabilities towards undertakings within the group | NaN | NaN | NaN | NaN | NaN | 110 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. to companies within the group | NaN | NaN | NaN | NaN | NaN | 111 | 0 | 0 |
| 3 Liabilities towards companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 112 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | NaN | NaN | NaN | NaN | NaN | 114 | 0 | 0 |
| 6 Liabilities towards banks and other financial institutions | NaN | NaN | NaN | NaN | NaN | 115 | 10682299 | 10706920 |
| 7 Liabilities for advance payments | NaN | NaN | NaN | NaN | NaN | 116 | 0 | 0 |
| 8 Liabilities towards suppliers | NaN | NaN | NaN | NaN | NaN | 117 | 16550099 | 7770074 |
| 9 Liabilities for securities | NaN | NaN | NaN | NaN | NaN | 118 | 0 | 0 |
| 10 Liabilities towards employees | NaN | NaN | NaN | NaN | NaN | 119 | 2921587 | 3533496 |
| 11 Taxes, contributions and similar liabilities | NaN | NaN | NaN | NaN | NaN | 120 | 13703131 | 15792005 |
| 12 Liabilities arising from the share in the result | NaN | NaN | NaN | NaN | NaN | 121 | 517771 | 518180 |
| 13 Liabilities arising from fixed assets held for sale | NaN | NaN | NaN | NaN | NaN | 122 | 0 | 0 |
| 14 Other short-term liabilities | NaN | NaN | NaN | NaN | NaN | 123 | 11775572 | 8322159 |
| E) ACCRUALS AND DEFERRED INCOME | NaN | NaN | NaN | NaN | NaN | 124 | 46334524 | 61184896 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | NaN | NaN | NaN | NaN | NaN | 125 | 678155041 | 695146623 |
| G) OFF-BALANCE SHEET ITEMS | NaN | NaN | NaN | NaN | NaN | 126 | 0 | 0 |
P&L
| STATEMENT OF PROFIT OR LOSS | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 |
|---|---|---|---|---|---|---|---|---|
| for the period 01.01. to 31.12.2022 | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| in HRK | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Submitter: Adriatic Croatia International Club, za djelatnost marina d.d. | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Item | NaN | NaN | NaN | NaN | NaN | ADP\ncode | Same period of the previous year | Current period |
| 1 | NaN | NaN | NaN | NaN | NaN | 2 | 3 | 4 |
| I OPERATING INCOME (AOP 002 do 006) | NaN | NaN | NaN | NaN | NaN | 1 | 212607703 | 247214601 |
| 1 Income from sales with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 2 | 0 | 0 |
| 2 Income from sales (outside group) | NaN | NaN | NaN | NaN | NaN | 3 | 205610688 | 238753536 |
| 3 Income from the use of own products, goods and services | NaN | NaN | NaN | NaN | NaN | 4 | 0 | 0 |
| 4 Other operating income with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 5 | 0 | 0 |
| 5 Other operating income (outside the group) | NaN | NaN | NaN | NaN | NaN | 6 | 6997015 | 8461065 |
| II OPERATING EXPENSES (AOP 08+009+013+017+018+019+022+029) | NaN | NaN | NaN | NaN | NaN | 7 | 194756881 | 214968605 |
| 1 Changes in inventories of work in progress and finished goods | NaN | NaN | NaN | NaN | NaN | 8 | 0 | 0 |
| 2 Material costs (AOP 010 do 011) | NaN | NaN | NaN | NaN | NaN | 9 | 46348216 | 62362064 |
| a) Costs of raw material | NaN | NaN | NaN | NaN | NaN | 10 | 11886488 | 19061295 |
| b) Costs of goods sold | NaN | NaN | NaN | NaN | NaN | 11 | 248020 | 334465 |
| c) Other external costs | NaN | NaN | NaN | NaN | NaN | 12 | 34213708 | 42966304 |
| 3 Staff costs (AOP 014 do 016) | NaN | NaN | NaN | NaN | NaN | 13 | 52955828 | 56473083 |
| a) Net salaries and wages | NaN | NaN | NaN | NaN | NaN | 14 | 33154405 | 35228955 |
| b) Tax and contributions from salaries expenses | NaN | NaN | NaN | NaN | NaN | 15 | 12423595 | 13416469 |
| c) Contributions on salaries | NaN | NaN | NaN | NaN | NaN | 16 | 7377828 | 7827659 |
| 4 Depreciation | NaN | NaN | NaN | NaN | NaN | 17 | 65327634 | 69036591 |
| 5 Other expenses | NaN | NaN | NaN | NaN | NaN | 18 | 17003659 | 21409118 |
| 6 Value adjustments (AOP 020+021) | NaN | NaN | NaN | NaN | NaN | 19 | 2194965 | 1884863 |
| a) fixed assets other than financial assets | NaN | NaN | NaN | NaN | NaN | 20 | 711439 | 218400 |
| b) current assets other than financial assets | NaN | NaN | NaN | NaN | NaN | 21 | 1483526 | 1666463 |
| 7 Provisions (AOP 023 do 028) | NaN | NaN | NaN | NaN | NaN | 22 | 3124369 | 2211876 |
| a) Provisions for pensions, termination benefits and similar obligations | NaN | NaN | NaN | NaN | NaN | 23 | 1003458 | 34455 |
| b) Provisions for tax liabilities | NaN | NaN | NaN | NaN | NaN | 24 | 0 | 0 |
| c) Provisions for ongoing legal cases | NaN | NaN | NaN | NaN | NaN | 25 | 359164 | 110952 |
| d) Provisions for renewal of natural resources | NaN | NaN | NaN | NaN | NaN | 26 | 0 | 0 |
| e) Provisions for warranty obligations | NaN | NaN | NaN | NaN | NaN | 27 | 0 | 0 |
| f) Other provisions | NaN | NaN | NaN | NaN | NaN | 28 | 1761747 | 2066469 |
| 8 Other operating expenses | NaN | NaN | NaN | NaN | NaN | 29 | 7802210 | 1591010 |
| III FINANCIAL INCOME (AOP 031 do 040) | NaN | NaN | NaN | NaN | NaN | 30 | 3018826 | 3138968 |
| 1 Income from investments in holdings (shares) of undertakings within the group | NaN | NaN | NaN | NaN | NaN | 31 | 0 | 0 |
| 2 Income from investments in holdings (shares) of companies linked by virtue of participating interest | NaN | NaN | NaN | NaN | NaN | 32 | 784 | 8935 |
| 3 Income from other long-term financial investment and loans granted to undertakings within the group | NaN | NaN | NaN | NaN | NaN | 33 | 0 | 0 |
| 4 Other interest income from operations with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 34 | 0 | 0 |
| 5 Exchange rate differences and other financial income from operations with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 35 | 0 | 0 |
| 6 Income from other long-term financial investments and loans | NaN | NaN | NaN | NaN | NaN | 36 | 0 | 0 |
| 7 Other interest income | NaN | NaN | NaN | NaN | NaN | 37 | 554694 | 472285 |
| 8 Exchange rate differences and other financial income | NaN | NaN | NaN | NaN | NaN | 38 | 2447673 | 2655711 |
| 9 Unrealised gains (income) from financial assets | NaN | NaN | NaN | NaN | NaN | 39 | 15675 | 2037 |
| 10 Other financial income | NaN | NaN | NaN | NaN | NaN | 40 | 0 | 0 |
| IV FINANCIAL EXPENDITURE (AOP 042 do 048) | NaN | NaN | NaN | NaN | NaN | 41 | 3573555 | 3065931 |
| 1 Interest expenses and similar expenses with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 42 | 0 | 0 |
| 2 Exchange rate differences and other expenses from operations with undertakings within the group | NaN | NaN | NaN | NaN | NaN | 43 | 0 | 0 |
| 3 Interest expenses and similar expenses | NaN | NaN | NaN | NaN | NaN | 44 | 1302410 | 694505 |
| 4 Exchange rate differences and other expenses | NaN | NaN | NaN | NaN | NaN | 45 | 2258302 | 2358939 |
| 5 Unrealised losses (expenses) from financial assets | NaN | NaN | NaN | NaN | NaN | 46 | 2472 | 1140 |
| 6 Value adjustments of financial assets (net) | NaN | NaN | NaN | NaN | NaN | 47 | 0 | 0 |
| 7 Other financial expenses | NaN | NaN | NaN | NaN | NaN | 48 | 10371 | 11347 |
| V SHARE IN PROFIT FROM COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST | NaN | NaN | NaN | NaN | NaN | 49 | 0 | 0 |
| VI SHARE IN PROFIT FROM JOINT VENTURES | NaN | NaN | NaN | NaN | NaN | 50 | 0 | 0 |
| VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST | NaN | NaN | NaN | NaN | NaN | 51 | 0 | 0 |
| VIII SHARE IN LOSS OF JOINT VENTURES | NaN | NaN | NaN | NaN | NaN | 52 | 215753 | 479497 |
| IX TOTAL INCOME (AOP 001+030+049 +050) | NaN | NaN | NaN | NaN | NaN | 53 | 215626529 | 250353569 |
| X TOTAL EXPENDITURE (AOP 007+041+051 + 052) | NaN | NaN | NaN | NaN | NaN | 54 | 198546189 | 218514033 |
| XI PRE-TAX PROFIT OR LOSS (AOP 053-054) | NaN | NaN | NaN | NaN | NaN | 55 | 17080340 | 31839536 |
| 1 Pre-tax profit (AOP 053-054) | NaN | NaN | NaN | NaN | NaN | 56 | 17080340 | 31839536 |
| 2 Pre-tax loss (AOP 054-053) | NaN | NaN | NaN | NaN | NaN | 57 | 0 | 0 |
| XII INCOME TAX | NaN | NaN | NaN | NaN | NaN | 58 | 3744988 | 6196665 |
| XIII PROFIT OR LOSS FOR THE PERIOD (AOP 055-059) | NaN | NaN | NaN | NaN | NaN | 59 | 13335352 | 25642871 |
| 1 Profit for the period (AOP 055-059) | NaN | NaN | NaN | NaN | NaN | 60 | 13335352 | 25642871 |
| 2 Loss for the period (AOP 059-055) | NaN | NaN | NaN | NaN | NaN | 61 | 0 | 0 |
| DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS (AOP 063-064) | NaN | NaN | NaN | NaN | NaN | 62 | 0 | 0 |
| 1 Pre-tax profit from discontinued operations | NaN | NaN | NaN | NaN | NaN | 63 | 0 | 0 |
| 2 Pre-tax loss on discontinued operations | NaN | NaN | NaN | NaN | NaN | 64 | 0 | 0 |
| XV INCOME TAX OF DISCONTINUED OPERATIONS | NaN | NaN | NaN | NaN | NaN | 65 | 0 | 0 |
| 1 Discontinued operations profit for the period (AOP 062-065) | NaN | NaN | NaN | NaN | NaN | 66 | 0 | 0 |
| 2 Discontinued operations loss for the period (AOP 065-062) | NaN | NaN | NaN | NaN | NaN | 67 | 0 | 0 |
| TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| XVI PRE-TAX PROFIT OR LOSS (AOP 055+062) | NaN | NaN | NaN | NaN | NaN | 68 | 0 | 0 |
| 1 Pre-tax profit (AOP 068) | NaN | NaN | NaN | NaN | NaN | 69 | 0 | 0 |
| 2 Pre-tax loss (AOP 068) | NaN | NaN | NaN | NaN | NaN | 70 | 0 | 0 |
| XVII INCOME TAX (AOP 058+065) | NaN | NaN | NaN | NaN | NaN | 71 | 0 | 0 |
| XVIII PROFIT OR LOSS FOR THE PERIOD (AOP 068-071) | NaN | NaN | NaN | NaN | NaN | 72 | 0 | 0 |
| 1 Profit for the period (AOP 068-071) | NaN | NaN | NaN | NaN | NaN | 73 | 0 | 0 |
| 2 Loss for the period (AOP 071-068) | NaN | NaN | NaN | NaN | NaN | 74 | 0 | 0 |
| APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| XIX PROFIT OR LOSS FOR THE PERIOD (AOP 076+077) | NaN | NaN | NaN | NaN | NaN | 75 | 0 | 0 |
| 1 Attributable to owners of the parent | NaN | NaN | NaN | NaN | NaN | 76 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | NaN | NaN | NaN | NaN | NaN | 77 | 0 | 0 |
| STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| I PROFIT OR LOSS FOR THE PERIOD | NaN | NaN | NaN | NaN | NaN | 78 | 13335352 | 25642871 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX\n (AOP 80 + 87) | NaN | NaN | NaN | NaN | NaN | 79 | 0 | 0 |
| III Items that will not be reclassified to profit or loss (AOP 081 do 085) | NaN | NaN | NaN | NaN | NaN | 80 | 0 | 0 |
| 1 Changes in revaluation reserves of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 81 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of equity instruments at fair value through other comprehensive income | NaN | NaN | NaN | NaN | NaN | 82 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement of profit or loss, attributable to changes in their credit risk | NaN | NaN | NaN | NaN | NaN | 83 | 0 | 0 |
| 4 Actuarial gains/losses on the defined benefit obligation | NaN | NaN | NaN | NaN | NaN | 84 | 0 | 0 |
| 5 Other items that will not be reclassified | NaN | NaN | NaN | NaN | NaN | 85 | 0 | 0 |
| 6 Income tax relating to items that will not be reclassified | NaN | NaN | NaN | NaN | NaN | 86 | 0 | 0 |
| IV Items that may be reclassified to profit or loss (AOP 088 do 095) | NaN | NaN | NaN | NaN | NaN | 87 | 0 | 0 |
| 1 Exchange rate differences from translation of foreign operations | NaN | NaN | NaN | NaN | NaN | 88 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of debt securities at fair value through other comprehensive income | NaN | NaN | NaN | NaN | NaN | 89 | 0 | 0 |
| 3 Profit or loss arising from effective cash flow hedging | NaN | NaN | NaN | NaN | NaN | 90 | 0 | 0 |
| 4 Profit or loss arising from effective hedge of a net investment in a foreign operation | NaN | NaN | NaN | NaN | NaN | 91 | 0 | 0 |
| 5 Share in other comprehensive income/loss of companies linked by virtue of participating interests | NaN | NaN | NaN | NaN | NaN | 92 | 0 | 0 |
| 6 Changes in fair value of the time value of option | NaN | NaN | NaN | NaN | NaN | 93 | 0 | 0 |
| 7 Changes in fair value of forward elements of forward contracts | NaN | NaN | NaN | NaN | NaN | 94 | 0 | 0 |
| 8 Other items that may be reclassified to profit or loss | NaN | NaN | NaN | NaN | NaN | 95 | 0 | 0 |
| 9 Income tax relating to items that may be reclassified to profit or loss | NaN | NaN | NaN | NaN | NaN | 96 | 0 | 0 |
| V NET OTHER COMPREHENSIVE INCOME OR LOSS (AOP 080+087 - 086 - 096) | NaN | NaN | NaN | NaN | NaN | 97 | 0 | 0 |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (AOP 078+097) | NaN | NaN | NaN | NaN | NaN | 98 | 13335352 | 25642871 |
| APPENDIX to the Statement on comprehensive income (to be filled in by entrepreneurs who draw up consolidated statements) | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (AOP 100+101) | NaN | NaN | NaN | NaN | NaN | 99 | 0 | 0 |
| 1 Attributable to owners of the parent | NaN | NaN | NaN | NaN | NaN | 100 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | NaN | NaN | NaN | NaN | NaN | 101 | 0 | 0 |
CF_I
| STATEMENT OF CASH FLOWS - indirect method | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 |
|---|---|---|---|---|---|---|---|---|
| for the period __.__.____ . to __.__.____. | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| in HRK | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Submitter: _____________________________________________________________ | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Item | NaN | NaN | NaN | NaN | NaN | ADP\ncode | Same period of the previous year | Current period |
| 1 | NaN | NaN | NaN | NaN | NaN | 2 | 3 | 4 |
| Cash flow from operating activities | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Pre-tax profit | NaN | NaN | NaN | NaN | NaN | 1 | 0 | 0 |
| 2 Adjustments (ADP 003 to 010): | NaN | NaN | NaN | NaN | NaN | 2 | 0 | 0 |
| a) Depreciation | NaN | NaN | NaN | NaN | NaN | 3 | 0 | 0 |
| b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 4 | 0 | 0 |
| c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets | NaN | NaN | NaN | NaN | NaN | 5 | 0 | 0 |
| d) Interest and dividend income | NaN | NaN | NaN | NaN | NaN | 6 | 0 | 0 |
| e) Interest expenses | NaN | NaN | NaN | NaN | NaN | 7 | 0 | 0 |
| f) Provisions | NaN | NaN | NaN | NaN | NaN | 8 | 0 | 0 |
| g) Exchange rate differences (unrealised) | NaN | NaN | NaN | NaN | NaN | 9 | 0 | 0 |
| h) Other adjustments for non-cash transactions and unrealised gains and losses | NaN | NaN | NaN | NaN | NaN | 10 | 0 | 0 |
| I Cash flow increase or decrease before changes in the working capital (ADP 001+002) | NaN | NaN | NaN | NaN | NaN | 11 | 0 | 0 |
| 3 Changes in the working capital (ADP 013 to 016) | NaN | NaN | NaN | NaN | NaN | 12 | 0 | 0 |
| a) Increase or decrease in short-term liabilities | NaN | NaN | NaN | NaN | NaN | 13 | 0 | 0 |
| b) Increase or decrease in short-term receivables | NaN | NaN | NaN | NaN | NaN | 14 | 0 | 0 |
| c) Increase or decrease in inventories | NaN | NaN | NaN | NaN | NaN | 15 | 0 | 0 |
| d) Other increase or decrease in the working capital | NaN | NaN | NaN | NaN | NaN | 16 | 0 | 0 |
| II Cash from operations (ADP 011+012) | NaN | NaN | NaN | NaN | NaN | 17 | 0 | 0 |
| 4 Interest paid | NaN | NaN | NaN | NaN | NaN | 18 | 0 | 0 |
| 5 Income tax paid | NaN | NaN | NaN | NaN | NaN | 19 | 0 | 0 |
| A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) | NaN | NaN | NaN | NaN | NaN | 20 | 0 | 0 |
| Cash flow from investment activities | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Cash receipts from sales of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 21 | 0 | 0 |
| 2 Cash receipts from sales of financial instruments | NaN | NaN | NaN | NaN | NaN | 22 | 0 | 0 |
| 3 Interest received | NaN | NaN | NaN | NaN | NaN | 23 | 0 | 0 |
| 4 Dividends received | NaN | NaN | NaN | NaN | NaN | 24 | 0 | 0 |
| 5 Cash receipts from repayment of loans and deposits | NaN | NaN | NaN | NaN | NaN | 25 | 0 | 0 |
| 6 Other cash receipts from investment activities | NaN | NaN | NaN | NaN | NaN | 26 | 0 | 0 |
| III Total cash receipts from investment activities (ADP 021 to 026) | NaN | NaN | NaN | NaN | NaN | 27 | 0 | 0 |
| 1 Cash payments for the purchase of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 28 | 0 | 0 |
| 2 Cash payments for the acquisition of financial instruments | NaN | NaN | NaN | NaN | NaN | 29 | 0 | 0 |
| 3 Cash payments for loans and deposits for the period | NaN | NaN | NaN | NaN | NaN | 30 | 0 | 0 |
| 4 Acquisition of a subsidiary, net of cash acquired | NaN | NaN | NaN | NaN | NaN | 31 | 0 | 0 |
| 5 Other cash payments from investment activities | NaN | NaN | NaN | NaN | NaN | 32 | 0 | 0 |
| IV Total cash payments from investment activities (ADP 028 to 032) | NaN | NaN | NaN | NaN | NaN | 33 | 0 | 0 |
| B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) | NaN | NaN | NaN | NaN | NaN | 34 | 0 | 0 |
| Cash flow from financing activities | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Cash receipts from the increase of initial (subscribed) capital | NaN | NaN | NaN | NaN | NaN | 35 | 0 | 0 |
| 2 Cash receipts from the issue of equity financial instruments and debt financial instruments | NaN | NaN | NaN | NaN | NaN | 36 | 0 | 0 |
| 3 Cash receipts from credit principals, loans and other borrowings | NaN | NaN | NaN | NaN | NaN | 37 | 0 | 0 |
| 4 Other cash receipts from financing activities | NaN | NaN | NaN | NaN | NaN | 38 | 0 | 0 |
| V Total cash receipts from financing activities (ADP 035 to 038) | NaN | NaN | NaN | NaN | NaN | 39 | 0 | 0 |
| 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments | NaN | NaN | NaN | NaN | NaN | 40 | 0 | 0 |
| 2 Dividends paid | NaN | NaN | NaN | NaN | NaN | 41 | 0 | 0 |
| 3 Cash payments for finance lease | NaN | NaN | NaN | NaN | NaN | 42 | 0 | 0 |
| 4 Cash payments for the redemption of treasury shares and decrease of initial (subscribed) capital | NaN | NaN | NaN | NaN | NaN | 43 | 0 | 0 |
| 5 Other cash payments from financing activities | NaN | NaN | NaN | NaN | NaN | 44 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 040 to 044) | NaN | NaN | NaN | NaN | NaN | 45 | 0 | 0 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) | NaN | NaN | NaN | NaN | NaN | 46 | 0 | 0 |
| 1 Unrealised exchange rate differences in cash and cash equivalents | NaN | NaN | NaN | NaN | NaN | 47 | 0 | 0 |
| D) NET INCREASE OR DECREASE OF CASH FLOWS (ADP 020+034+046+047) | NaN | NaN | NaN | NaN | NaN | 48 | 0 | 0 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF PERIOD | NaN | NaN | NaN | NaN | NaN | 49 | 0 | 0 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF PERIOD(ADP 048+049) | NaN | NaN | NaN | NaN | NaN | 50 | 0 | 0 |
CF_D
| STATEMENT OF CASH FLOWS - direct method | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 |
|---|---|---|---|---|---|---|---|---|
| for the period 01.01.2021 to 31.12.2022 | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| in HRK | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Submitter: Adriatic Croatia International Club, za djelatnost marina d.d. | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| Item | NaN | NaN | NaN | NaN | NaN | ADP\ncode | Same period of the previous year | Current period |
| 1 | NaN | NaN | NaN | NaN | NaN | 2 | 3 | 4 |
| Cash flow from operating activities | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Cash receipts from customers | NaN | NaN | NaN | NaN | NaN | 1 | 267094444 | 320459898 |
| 2 Cash receipts from royalties, fees, commissions and other revenue | NaN | NaN | NaN | NaN | NaN | 2 | 0 | 0 |
| 3 Cash receipts from insurance premiums | NaN | NaN | NaN | NaN | NaN | 3 | 588369 | 262814 |
| 4 Cash receipts from tax refund | NaN | NaN | NaN | NaN | NaN | 4 | 0 | 0 |
| 5 Other cash receipts from operating activities | NaN | NaN | NaN | NaN | NaN | 5 | 845528 | 960092 |
| I Total cash receipts from operating activities (ADP 001 to 005) | NaN | NaN | NaN | NaN | NaN | 6 | 268528341 | 321682804 |
| 1 Cash payments to suppliers | NaN | NaN | NaN | NaN | NaN | 7 | -63802301 | -91338795 |
| 2 Cash payments to employees | NaN | NaN | NaN | NaN | NaN | 8 | -59108105 | -64976234 |
| 3 Cash payments for insurance premiums | NaN | NaN | NaN | NaN | NaN | 9 | -63744 | -53585 |
| 4 Interest paid | NaN | NaN | NaN | NaN | NaN | 10 | -1223260 | -569401 |
| 5 Income tax paid | NaN | NaN | NaN | NaN | NaN | 11 | 0 | -3365795 |
| 6 Other cash payments from operating activities | NaN | NaN | NaN | NaN | NaN | 12 | -44357890 | -52205736 |
| II Total cash payments from operating activities (ADP 007 to 012) | NaN | NaN | NaN | NaN | NaN | 13 | -168555300 | -212509546 |
| A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 006 + 013) | NaN | NaN | NaN | NaN | NaN | 14 | 99973041 | 109173258 |
| Cash flow from investment activities | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Cash receipts from sales of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 15 | 22315 | 45578 |
| 2 Cash receipts from sales of financial instruments | NaN | NaN | NaN | NaN | NaN | 16 | 0 | 0 |
| 3 Interest received | NaN | NaN | NaN | NaN | NaN | 17 | 452654 | 337159 |
| 4 Dividends received | NaN | NaN | NaN | NaN | NaN | 18 | 784 | 8935 |
| 5 Cash receipts from repayment of loans and deposits | NaN | NaN | NaN | NaN | NaN | 19 | 0 | 0 |
| 6 Other cash receipts from investment activities | NaN | NaN | NaN | NaN | NaN | 20 | 22533843 | 0 |
| III Total cash receipts from investment activities (ADP 015 to 020) | NaN | NaN | NaN | NaN | NaN | 21 | 23009596 | 391672 |
| 1 Cash payments for the purchase of fixed tangible and intangible assets | NaN | NaN | NaN | NaN | NaN | 22 | -40456374 | -55266927 |
| 2 Cash payments for the acquisition of financial instruments | NaN | NaN | NaN | NaN | NaN | 23 | 0 | -4500000 |
| 3 Cash payments for loans and deposits | NaN | NaN | NaN | NaN | NaN | 24 | 0 | 0 |
| 4 Acquisition of a subsidiary, net of cash acquired | NaN | NaN | NaN | NaN | NaN | 25 | 0 | 0 |
| 5 Other cash payments from investment activities | NaN | NaN | NaN | NaN | NaN | 26 | -10500000 | -37581726 |
| IV Total cash payments from investment activities (ADP 022 to 026) | NaN | NaN | NaN | NaN | NaN | 27 | -50956374 | -97348653 |
| B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 021 + 027) | NaN | NaN | NaN | NaN | NaN | 28 | -27946778 | -96956981 |
| Cash flow from financing activities | NaN | NaN | NaN | NaN | NaN | 0 | NaN | NaN |
| 1 Cash receipts from the increase of initial (subscribed) capital | NaN | NaN | NaN | NaN | NaN | 29 | 0 | 0 |
| 2 Cash receipts the from issue of equity financial instruments and debt financial instruments | NaN | NaN | NaN | NaN | NaN | 30 | 0 | 0 |
| 3 Cash receipts from credit principals, loans and other borrowings | NaN | NaN | NaN | NaN | NaN | 31 | 0 | 0 |
| 4 Other cash receipts from financing activities | NaN | NaN | NaN | NaN | NaN | 32 | 0 | 0 |
| V Total cash receipts from financing activities (ADP 029 to 032) | NaN | NaN | NaN | NaN | NaN | 33 | 0 | 0 |
| 1 Cash payments for the repayment of credit principals, loans andother borrowings and debt financial instruments | NaN | NaN | NaN | NaN | NaN | 34 | -10684144 | -10717051 |
| 2 Cash payments for dividends | NaN | NaN | NaN | NaN | NaN | 35 | -19416 | -118834 |
| 3 Cash payments for finance lease | NaN | NaN | NaN | NaN | NaN | 36 | 0 | 0 |
| 4 Cash payments for the redemption of treasury shares and decrease of initial (subscribed) capital | NaN | NaN | NaN | NaN | NaN | 37 | 0 | 0 |
| 5 Other cash payments from financing activities | NaN | NaN | NaN | NaN | NaN | 38 | -3968124 | -3879589 |
| VI Total cash payments from financing activities (ADP 034 to 038) | NaN | NaN | NaN | NaN | NaN | 39 | -14671684 | -14715474 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 033 +039) | NaN | NaN | NaN | NaN | NaN | 40 | -14671684 | -14715474 |
| 1 Unrealised exchange rate differences in cash and cash equivalents | NaN | NaN | NaN | NaN | NaN | 41 | 115252 | 386850 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 014 + 028 + 040 + 041) | NaN | NaN | NaN | NaN | NaN | 42 | 57469831 | -2112347 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD | NaN | NaN | NaN | NaN | NaN | 43 | 78978497 | 136448328 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD (ADP 042+043) | NaN | NaN | NaN | NaN | NaN | 44 | 136448328 | 134335981 |
SOCE
| STATEMENT OF CHANGES IN EQUITY | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 | Unnamed: 10 | Unnamed: 11 | Unnamed: 12 | Unnamed: 13 | Unnamed: 14 | Unnamed: 15 | Unnamed: 16 | Unnamed: 17 | Unnamed: 18 | Unnamed: 19 | Unnamed: 20 | Unnamed: 21 | Unnamed: 22 | Unnamed: 23 | Unnamed: 24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NaN | NaN | for the period from | NaN | 2022-01-01 | to | 2022-12-31 00:00:00 | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | in HRK | NaN |
| Item | NaN | NaN | NaN | NaT | NaN | ADP\ncode | Attributable to owners of the parent | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | Minority (non-controlling)\n interest | Total capital and reserves |
| NaN | NaN | NaN | NaN | NaT | NaN | NaN | Initial (subscribed) capital | Capital reserves | Legal reserves | Reserves for treasury shares | Treasury shares and holdings (deductible item) | Statutory reserves | Other reserves | Revaluation reserves | Fair value of financial assets through other comprehensive income (available for sale) | Cash flow hedge - effective portion | Hedge of a net investment in a foreign operation - effective portion | Other fair value reserves | Exchange rate differences from translation of foreign operations | Retained profit / loss brought forward | Profit/loss for the business year | Total attributable to owners of the parent | NaN | NaN |
| 1 | NaN | NaN | NaN | NaT | NaN | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 (3 do 6 - 7\n + 8 do 17) | 19 | 20 (18+19) |
| Previous period | NaN | NaN | NaN | NaT | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Balance on the first day of the previous business year | NaN | NaN | NaN | NaT | NaN | 1 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66702878 | 0 | 486509678 | 0 | 486509678 |
| 2 Changes in accounting policies | NaN | NaN | NaN | NaT | NaN | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 Correction of errors | NaN | NaN | NaN | NaT | NaN | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | NaN | NaN | NaN | NaT | NaN | 4 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66702878 | 0 | 486509678 | 0 | 486509678 |
| 5 Profit/loss of the period | NaN | NaN | NaN | NaT | NaN | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 13335352 | 13335352 | 0 | 13335352 |
| 6 Exchange rate differences from translation of foreign operations | NaN | NaN | NaN | NaT | NaN | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | NaN | NaN | NaN | NaT | NaN | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 8 Gains or losses from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) | NaN | NaN | NaN | NaT | NaN | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 9 Gains or losses on efficient cash flow hedging | NaN | NaN | NaN | NaT | NaN | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 10 Gains or losses arising from effective hedge of a net investment in a foreign operation | NaN | NaN | NaN | NaT | NaN | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interest | NaN | NaN | NaN | NaT | NaN | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 Actuarial gains/losses on defined benefit plans | NaN | NaN | NaN | NaT | NaN | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 Other changes in equity unrelated to owners | NaN | NaN | NaN | NaT | NaN | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 14 Tax on transactions recognised directly in equity | NaN | NaN | NaN | NaT | NaN | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 15 Increase/decrease in initial (subscribed) capital (other than from reinvesting profit and other than arising from the pre-bankruptcy settlement procedure) | NaN | NaN | NaN | NaT | NaN | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure | NaN | NaN | NaN | NaT | NaN | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | NaN | NaN | NaN | NaT | NaN | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings | NaN | NaN | NaN | NaT | NaN | 18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 19 Payments from members/shareholders | NaN | NaN | NaN | NaT | NaN | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 20 Payment of share in profit/dividend | NaN | NaN | NaN | NaT | NaN | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 21 Other distributions and payments to members/shareholders | NaN | NaN | NaN | NaT | NaN | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 22 Transfer to reserves according to the annual schedule | NaN | NaN | NaN | NaT | NaN | 22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | NaN | NaN | NaN | NaT | NaN | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) | NaN | NaN | NaN | NaT | NaN | 24 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66702878 | 13335352 | 499845030 | 0 | 499845030 |
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | NaN | NaN | NaN | NaT | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) | NaN | NaN | NaN | NaT | NaN | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) | NaN | NaN | NaN | NaT | NaN | 26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13335352 | 13335352 | 0 | 13335352 |
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) | NaN | NaN | NaN | NaT | NaN | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current period | NaN | NaN | NaN | NaT | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| 1 Balance on the first day of the current business year | NaN | NaN | NaN | NaT | NaN | 28 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66702878 | 13335352 | 499845030 | 0 | 499845030 |
| 2 Changes in accounting policies | NaN | NaN | NaN | NaT | NaN | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 Correction of errors | NaN | NaN | NaN | NaT | NaN | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | NaN | NaN | NaN | NaT | NaN | 31 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66702878 | 13335352 | 499845030 | 0 | 499845030 |
| 5 Profit/loss of the period | NaN | NaN | NaN | NaT | NaN | 32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 25642871 | 25642871 | 0 | 25642871 |
| 6 Exchange rate differences from translation of foreign operations | NaN | NaN | NaN | NaT | NaN | 33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | NaN | NaN | NaN | NaT | NaN | 34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 8 Gains or losses from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) | NaN | NaN | NaN | NaT | NaN | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 9 Gains or losses on efficient cash flow hedging | NaN | NaN | NaN | NaT | NaN | 36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NaN | NaN | 0 | 0 | 0 | 0 | 0 |
| 10 Gains or losses arising from effective hedge of a net investment in a foreign operation | NaN | NaN | NaN | NaT | NaN | 37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interest | NaN | NaN | NaN | NaT | NaN | 38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 Actuarial gains/losses on defined remuneration plans | NaN | NaN | NaN | NaT | NaN | 39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 Other changes in equity unrelated to owners | NaN | NaN | NaN | NaT | NaN | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 14 Tax on transactions recognised directly in equity | NaN | NaN | NaN | NaT | NaN | 41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy settlement procedure or from the reinvestment of profit) | NaN | NaN | NaN | NaT | NaN | 42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure | NaN | NaN | NaN | NaT | NaN | 43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Increase of initial (subscribed) capital arising from the pre-bankruptcy settlement procedure | NaN | NaN | NaN | NaT | NaN | 44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings | NaN | NaN | NaN | NaT | NaN | 45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 19 Payments from members/shareholders | NaN | NaN | NaN | NaT | NaN | 46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 20 Payment of share in profit/dividend | NaN | NaN | NaN | NaT | NaN | 47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -118834 | 0 | -118834 | 0 | -118834 |
| 21 Other distributions and payments to members/shareholders | NaN | NaN | NaN | NaT | NaN | 48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 22 Carryforward per annual plan | NaN | NaN | NaN | NaT | NaN | 49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | NaN | NaN | NaN | NaT | NaN | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) | NaN | NaN | NaN | NaT | NaN | 51 | 399816000 | 0 | 19990800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66584044 | 38978223 | 525369067 | 0 | 525369067 |
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | NaN | NaN | NaN | NaT | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN | NaN |
| I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41) | NaN | NaN | NaN | NaT | NaN | 52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 do 52) | NaN | NaN | NaN | NaT | NaN | 53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25642871 | 25642871 | 0 | 25642871 |
| III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 42 to 50) | NaN | NaN | NaN | NaT | NaN | 54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -118834 | 0 | -118834 | 0 | -118834 |
Notes
| NOTES TO THE ANNUAL FINANCIAL STATEMENTS - GFI Name of issuer: Adriatic Croatia International Club, za djelatnost marina, d.d. Personal identification number (OIB): 17195049659 Reporting period: 01.01.-31.12.2022 Notes to the financial statements are to be drawn up in accordance with the International Financial Reporting Standards (hereinafter: IFRS) in such a way that they: a) present information about the basis for the preparation of the financial statements and the specific accounting policies used in accordance with the International Accounting Standard 1 (IAS 1), b) disclose any information required by IFRSs that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, c) provide additional information that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, but is relevant for understanding any of them. (d) in the notes to the financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. issuer’s name, registered office (address), legal form, country of establishment, entity’s registration number and, if applicable, the indication whether the issuer is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration Adriatic Croatia International Club, za djelatnost marina d.d. (ACI d.d.), Republic of Croatia, OIB number 17195049659 and Registration number 040002541. 2. adopted accounting policies Accounting policies applied are presented as part of Annual report, chapter 2. 3. the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the issuer within the group or company linked by virtue of participating interest shall be disclosed separately During 2022 there were no such obligations or commitments. 4. the amount of advances and credits granted to the members of the administrative, managerial and supervisory bodies, with indications of the interest rates, main conditions and any amounts repaid, written-off or revoked, as well as commitments entered into on their behalf by way of guarantees of any kind, with an indication of the total for each category During 2022 no such payments were made. 5. the amount and nature of individual items of income or expenditure which are of exceptional size or incidence Both income and expenditures are presented in detail in the Annual report for 2022 in the Management report, from Sales revenue trends to profitability trends, and in the notes to financial statements for the year ended 31 December 2022 (notes 5 to 13). 6. amounts owed by the issuer and falling due after more than five years, as well as the total debts of the issuer covered by valuable security furnished by the issuer, specifying the type and form of security Company was one long term investment loan with contracted quarterly payments ending 30 June 2028. Total balance as at 31 December 2022 amounts to HRK 58,9 million. The loan was secured by a promissory note issued to the total amount of the loan. 7. average number of employees during the financial year During 2022, Company had on average 358 employees. 8. where, in accordance with the regulations, the issuer capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries During 2022, Company did not capitalize cost of salaries. 9. the amount of the emoluments granted in respect of the financial year to the members of the administrative, managerial and supervisory bodies by reason of their responsibilities, and any commitments arising or entered into in respect of retirement pensions for former members of those bodies, with an indication of the total for each category During 2022, compensation for Management Board members amounts to HRK 1.590 thousand, while compensation for Supervisory Board members and Audit Committee members amounts to HRK 169 thousand. 10. the average number of persons employed during the financial year, broken down by categories and, if they are not disclosed separately in the profit and loss account, the staff costs relating to the financial year, broken down between net salaries and wages, tax costs and contributions from salaries, contributions on salaries and other salary costs, excluding cost allowances Average number of employees by hours worked is 347, gross wages amounts to HRK 66.0 million, consisting of net salaries in the amount of HRK 36.8 million, cost of taxes and contribution in the amount of HRK 13.4 million and cost of contributions on gross wages in the amount of HRK 7.8 million, severance payments amounts to HRK 1.2 milion, and other employee benefits amounts to HRK 6.8 million. 11. where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year As at 31 December 2021, deferred tax assets amounts to HRK 510 thousand, and during the year it was decreased by HRK 362 thousand, and increased by HRK 173 thousands by deferred tax assets recognized in the Statement of Financial Position. 12. the name and registered office of each of the companies in which the issuer, either itself or through a person acting in their own name but on the issuer's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the company concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the company concerned does not publish its balance sheet and is not controlled by another company The Company concluded a Joint Venture Agreement with Gitone Kvarner d.o.o., from Zagreb ad has a 50% share. All decisions of Management Board are to be approved from both owners, so the investment is classified as Joint Venture. The company was founded for submitting a tender for the award of the concession on the construction and commercial use of the nautical port of Porto Baroš in Rijeka. As at 31 December 2022 the company's share capital in the amount of HRK 5 milion,of witch 4.5 milion refers to capital reserves, was impaired by 50% loss for the year 2022 of the Company ACI - Gitone d.o.o. in the amount of HRK 479 thousand, and loss brought forward from the year 2021., so the net book value of investment calculated using the cost method as at 31 December amounts HRK 4.3 milion. 13. the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital Companies share capital consists of 111.060 shares with nominal value of HRK 3,600. 14. where there is more than one class of shares, the number and the nominal value or, in the absence of a nominal value, the accounting value for each class Company has one class of shares (ISIN HRACI0RA0000). 15. the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer During the reporting period no such instruments were used. 16. the name, registered office and legal form of each of the companies of which the issuer is a member having unlimited liability During 2022 no such companies exist. 17. the name and registered office of the company which draws up the consolidated financial statements of the largest group of companies of which the issuer forms part as a controlled group member Company does not prepare consolidated financial statements. 18. the name and registered office of the company which draws up the consolidated financial statements of the smallest group of companies of which the issuer forms part as a controlled group member and which is also included in the group of companies referred to in point 17. Company does not prepare consolidated financial statements. 19. the place where copies of the consolidated financial statements referred to in points 17 and 18 may be obtained, provided that they are available Company does not prepare consolidated financial statements. 20. the proposed appropriation of profit or treatment of loss, or where applicable, the appropriation of the profit or treatment of the loss The Management Board of ACI d.d. proposes to the Supervisory Board of the Company to allocate the realised net profit of the current year in the amount of HRK 25,642,870.99 to retained earnings. Proposed decision on profit distribution is consisted in Management report for the year 2022. 21. the nature and business purpose of the company's arrangements that are not included in the balance sheet and the financial impact on the company of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the company During the reporting period no such arrangement were made. 22. the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet After 31 December 2022, there were no efect on financial statements for period ended as at 31 December 2022, or they are not of such importance to the Company's operations that they would require disclosure in the Notes to the financial statements in Annual report for the 2022. 23. the net income broken down by categories of activity and into geographical markets, in so far as those categories and markets differ substantially from one another, taking account of the manner in which the sale of products and the provision of services are organised. The Company operates in two main territorial areas, i.e., markets: domestic market which generated HRK 102.2 million, and foreign market which generated HRK 148.1 million. Sales revenues are generated from berthing services (annual, monthly and daily berthing) in the total amount of HRK 195.6 million, other boating services in the amount of HRK 19.8 million (including ACI Sail), and Income from business and technical cooperation in the amount of HRK 23.3 million. 24 the total fees for the financial year charged by each statutory auditor or audit firm for the statutory audit of the annual financial statements, i.e. annual consolidated financial statements, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services, total research and development expenditure as the basis for granting state aid. The total amount of fees for the statutory audit of annual financial statements for 2022 is HRK 80 thousand, for tax consulting the fee amounted to HRK 67 thousand, while the Company paid a total of HRK 1.004 thousand for consulting services in 2022. | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 |
|---|---|---|---|---|---|
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| NaN | NaN | NaN | NaN | NaN | NaN |
| Reconciliation of positions under IFRS and GFI POD | NaN | NaN | NaN | NaN | NaN |
| MSFI Item | NOTE | in 000 HRK | GFI - POD | ADP CODE | in 000 HRK |
| ASSETS | NaN | NaN | NaN | NaN | NaN |
| Property, Plant and Equipment | 16 | 385345 | Tangible assets | ADP 010 (ADP 011 do 019) | 435584 |
| Investment property | 18 | 50239 | NaN | NaN | NaN |
| Intangible Assets | 19 | 3116 | Intangible assets | ADP 003 (ADP 004 do 009) | 16977 |
| Right-of-Use Assets | 17 | 13861 | NaN | NaN | NaN |
| Customer receivables | 22 | 2635 | Receivables | ADP 046 (AOP 047 do 052) | 12157 |
| Contract Assets | 23 | 7129 | Prepaid expenses and Accrued income | ADP 064 | 1048 |
| Other receivables | 24 | 3441 | NaN | NaN | NaN |
| LIABILITIES | NaN | NaN | NaN | NaN | NaN |
| Lease liabilities | 17 | 10505 | Other long-term Liabilities | ADP 107 | 10876 |
| Other long-term Liabilities | NaN | 371 | NaN | NaN | NaN |
| Loan Liabilities | 29 | 10817 | Liabilities towards banks and other financial institutions | ADP 115 | 10707 |
| NaN | NaN | NaN | Other short-term Liabilities - Interest | ADP 123 | 110 |
| Contract Liabilities | 31 | 5726 | Other short-term Liabilities - Contract liabilities | ADP 123 | 5726 |
| Short-term lease liabilities | 17 | 3781 | Other short-term Liabilities - Lease liabilities | ADP 123 | 1836 |
| NaN | NaN | NaN | Taxes, contributions and similar liabilities - concession | ADP 120 | 1845 |
| NaN | NaN | NaN | NaN | ADP 117 | 100 |
| Short- term Provisions | 30 | 2355 | Accruals and deferred income - Provisions | ADP 124 | 2192 |
| NaN | NaN | NaN | Provisions for Years-of-use awards and Severance pay | ADP 119 | 163 |
| STATEMENT OF PROFIT OR LOSS \nJanuary to December | NaN | NaN | NaN | NaN | NaN |
| MSFI Item | NOTE | in 000 HRK | GFI - POD | ADP CODE | in 000 HRK |
| Personnel costs | 9 | 66044 | Staff costs | ADP 013 (ADP 14 do 18) | 56473 |
| NaN | NaN | NaN | Provisions for severance pay and other similar provisions | ADP 023 | 2101 |
| NaN | NaN | NaN | Other expenses - staff costs | ADP 018 | 7470 |
| Other operating ecxpenses | 12 | 17300 | Value adjustments - b)current assets other than financial assets | ADP 021 | 1666 |
| NaN | NaN | NaN | Other expenses -without staff costs | ADP 018 | 13939 |
| NaN | NaN | NaN | Other operating expenses - without other gains/losses - net | ADP 029 | 1585 |
| NaN | NaN | NaN | Provisions for ongoing legal cases | ADP 025 | 110 |
| Other gains/losses - net | NaN | 6 | Other operating expenses -other gains/losses - net | ADP 029 | 6 |
More from ACI d.d.
Governance Information
2026
Jun 3
Board/Management Information
2026
Jun 1
Board/Management Information
2026
May 28
Board/Management Information
2026
May 6
Board/Management Information
2026
Apr 28
Interim / Quarterly Report
2026
Apr 27
Interim / Quarterly Report
2026
Apr 27
Annual Report
2026
Apr 27
Annual Report
2026
Apr 27
Annual Report (ESEF)
2026
Apr 27