AI assistant
Helios Faros d.d. Interim / Quarterly Report 2025
2122_10-q_2025-10-14_1f4f1bac-1bd1-4506-97fa-a2ce1c88ef90.pdf
Interim / Quarterly Report
Open in viewerOpens in your device viewer
{0}------------------------------------------------
{1}------------------------------------------------
SADRŽAJ:
-
- Informacije o Grupi
-
- Osnove sastavljanja financijskih izvještaja
-
- Izvješće poslovodstva za poslovno razdoblje
-
- Nerevidirane bilješke uz financijske izvještaje za tromjesečno razdoblje
-
- Sažetak značajnih računovodstvenih politika
-
- Izloženost Grupe rizicima
-
- Ostale informacije
-
- Izjava osoba odgovornih za sastavljanje izvještaja
-
- Financijski izvještaji sukladno TFI-POD obrascima
Stari Grad, 14. listopada 2025.
{2}------------------------------------------------
I. INFORMACIJE O GRUPI
Matica: HELIOS FAROS d.d. Ovisni subjekt: ECOPULITO d.o.o.
Adresa: Naselje Helios 5, 21460 Stari Grad Adresa: Ulica Pere Budmanija 5, 10000 zagreb
OIB: 48594515409 06286701582
Helios Faros d.d. je društvo registrirano u Starom Gradu na otoku Hvaru u Republici Hrvatskoj. Osnovne djelatnosti Grupe su smještajne i ugostiteljske usluge. Grupa ima 623 smještajne jedinice u upotrebi (s 1.490 kreveta) u 4 različita profitna centra.
Odlukom Trgovačkog suda u Splitu 11. veljače 2016. godine nad Helios Faros d.d. ("Društvo") bio je otvoren stečajni postupak. 22. srpnja 2019. godine, a nakon promjene vlasničke strukture i plaćanjem obveza, dana 22. srpnja 2019. zaključen je stečajni postupak nad Društvom rješenjem Trgovačkog suda u Splitu St-9/2015-467 i od tada Društvom upravlja nova vlasnička struktura koja uvodi Društvo u značajan investicijski ciklus i rast poslovanja.
Uprava i Nadzorni odbor
Uprava:
Mario Jurić, član Uprave
Nadzorni odbor:
Mirko Herceg, predsjednik nadzornog odbora Marko Čižmek, zamjenik predsjednika nadzornog odbora Mladen Markoč, član nadzornog odbora Ante Jelčić, član nadzornog odbora
Vlasnička struktura
Vlasnička struktura Grupe na dan:
| 31.12.2024 | 30.09.2025 | |
|---|---|---|
| PBZ CO OMF - kategorija B | 77,78% | 75,99% |
| Valamar Riviera d.d. | 20,00% | 19,54% |
| Mali dioničari | 2,22% | 4,47% |
| Ukupno | 100,00% | 100,00% |
Temeljni kapital je u 2024. godini povećan sa iznosa od 56.615.057,01 eura za iznos od 1.334.639,33 eura na iznos od 57.949.696,34 eura, izdavanjem 1.005.584 novih redovnih dionica Društva. Nakon provedenog upisa u sudskom registru Trgovačkog suda, početkom 2025. godine proveden je upis novih dionica u informacijski sustav SKDD-a pri čemu je temeljni kapital od 57.949.696.34 eura podijeljen na 42.643.983 redovnih dionica oznake HEFA-R-A i 1.005.584 dionica oznake HEFA-R-D bez nominalnog iznosa, izdanih u nematerijaliziranom obliku. Dionice HEFA-R-D su dana 13. ožujka 2025. uvrštene na Redovito tržište pri čemu je prvi dan trgovanja bio 17. ožujka 2025. godine. Ukupan broj uvrštenih dionica je 43.649.567 (31.12.2024.: 42.643.983).
II. OSNOVE SASTAVLJANJA FINANCIJSKIH IZVJEŠTAJA
Financijski izvještaji Grupe sastavljeni su sukladno Međunarodnim standardima financijskog izvještavanja koji su usvojeni od Europske unije ("EU MSFI" ili "MSFI").
Financijski izvještaji izrađeni su primjenom metode povijesnog troška. Financijski izvještaji pripremljeni su pod pretpostavkom da će Grupa nastaviti poslovati u skladu s načelom neograničenosti vremena poslovanja u svim prikazanim razdobljima. Niže prezentirane bilješke se odnose na konsolidirane financijske izvještaje Grupe.
Sastavljanje financijskih izvještaja sukladno Međunarodnim standardima financijskog izvještavanja koji su usvojeni od Europske unije zahtijeva upotrebu određenih ključnih računovodstvenih procjena. Također se od Uprave zahtijeva da se služi prosudbama u procesu primjene računovodstvenih politika Grupe.
{3}------------------------------------------------
III. IZVJEŠĆE POSLOVODSTVA ZA POSLOVNO RAZDOBLJE
a) Ekonomsko okruženje
Cijene dobara i usluga za osobnu potrošnju, mjerene harmoniziranim indeksom potrošačkih cijena, prema prvoj procjeni u rujnu 2025. u odnosu na rujan 2024. (na godišnjoj razini) u prosjeku su više za 4,6%, dok su u odnosu na kolovoz 2025. (na mjesečnoj razini) u prosjeku niže za 0,6% čime se na razini godine nastavlja trend inflatornih pritisaka na poslovanje Grupe. Slična situacija je bila u gotovo svim zemljama EU-a i ključnim emitivnim turističkim tržištima. Geopolitička kretanja, prije svega rat u Ukrajini te nemiri na Bliskom istoku, utječu na usporenje kretanja dobara i nastavak rasta cijena energenata i hrane. Sve ranije navedeno utječe na rizik smanjenja gospodarskog rasta i rizika ulaska u recesiju ključnih EU zemalja, naročito Njemačke.
Prethodnu godinu obilježio je značajan rast plaća u javnom i privatnom sektoru. Naime, u razdoblju od siječnja do prosinca 2024. prosječna mjesečna bruto plaća po zaposlenome u pravnim osobama Republike Hrvatske nominalno je bila viša za 15,0%, a realno za 11,7% pri čemu je najznačajniji rast ostvaren u drugoj polovici godine.
Za razdoblje od siječnja do srpnja 2025. prosječna mjesečna bruto plaća po zaposlenome u pravnim osobama Republike Hrvatske nominalno je bila viša za 11,0%, a realno za 7,1% u odnosu na isto razdoblje 2024., pri čemu valja uzeti u obzir činjenicu kako se značajan rast plaća realizirao u drugoj polovici 2024. godine. Medijalna neto plaća za srpanj 2025. iznosila je 1.249 eura, što je u odnosu na lipanj 2025. više za 1,3%, a u odnosu na isti mjesec prethodne godine više za 10,5%.
Iz svega navedenog vidljivo je kako je značajan rast naknada zaposlenicima realiziran u 2024. godini s naznakama usporavanja u 2025. godini. Podaci za kolovoz i rujan do dana pisanja ovog izvještaja nisu objavljeni na stranicama DZS.
b) Kadrovska politika Grupe
- godinu Grupa započinje sa 86 zaposlenih, a kvartal završava sa 223 zaposlena radnika.
U skladu s usvojenim novim principima poslovanja, Grupa nastavlja sa zapošljavanjem mlade, visokoobrazovane radne snage, uz naglasak na činjenicu da nastoji zapošljavati kadrove sa prebivalištem na otoku Hvaru. Uprava Grupe implementira mjere za poticanje zadržavanja postojećih i akviziciju novih kvalitetnih djelatnika sa prebivalištem ili boravištem na otoku Hvaru. Također su pojačane aktivnosti na provjeri i unaprjeđenju zadovoljstva zaposlenika te maksimalnoj podršci za vrijeme trajanja radnog odnosa.
Zbog nedostatka adekvatne radne snage na tuzemnom tržištu rada, Društvo je uz domicilnu radnu snagu za obavljanje sezonskih poslova angažiralo i zaposlenike izvan zemalja EU (pretežito sa područja: BiH, Srbije, Makedonije, Crne Gore i Indonezije), djelomično putem agencija za zapošljavanje i djelomično putem vlastitih izvora oglašavanja, tako je do konca rujna 2025. godine angažirano je ukupno 138 stranih državljana.
U ožujku 2025. godine na snagu je stupio zakon o izmjenama i dopunama Zakona o strancima. Radne dozvole dodatno se reguliraju. Iako izmjena zakona donosi i neke nove mogućnosti, pred poduzetnike se stavljaju i obveze koje će za mnoge biti zahtjevne za ispunjenje. Grupa je pravovremenim planiranjem na vrijeme ishodila planirane radne dozvole uz primjetno sporiju dinamiku izdavanja u odnosu na prethodnu godinu zbog rigoroznijih kontrola.
{4}------------------------------------------------
c) Ključni pokazatelji poslovanja u razdoblju izvještavanja
Ključni pokazatelji (iznosi u EUR)
| 30.09.2024. | 30.09.2025. | 2024/2025 | |
|---|---|---|---|
| Prihodi od prodaje | 12.004.707 | 13.560.415 | 13% |
| EBITDA | 1.662.404 | 4.668.403 | 181% |
| Prilagođena EBITDA* | 3.362.512 | 4.691.021 | 40% |
| Rezultat prije poreza | (356.412) | 2.085.887 | -685% |
| Zaposlenici (prosječan broj) | 210 | 203 | -3% |
| Novčana ulaganja u materijalnu imovinu | (8.408.590) | (832.693) | -90% |
| 31.12.2024. | 30.09.2025. | 2024/2025 | |
| Dugotrajna imovina | 56.410.440 | 54.869.095 | -3% |
| Kratkotrajna imovina | 10.517.305 | 14.399.633 | 37% |
| Dugoročne obveze | (14.091.701) | (14.091.701) | 0% |
| Kratkoročne obveze | (1.418.645) | (1.674.810) | 18% |
| Temeljni kapital | (57.949.696) | (57.949.696) | 0% |
*Prilagođena EBITDA predstavlja pokazatelj EBITDA korigiran za vrijednosna usklađenja, otpise dugotrajne imovine i sitnog inventara te ostale neposlovne prihode.
Grupa je u 2025. godini zadržala jednak broj smještajnih jedinica kao u prethodnom razdoblju te nije bilo značajnih ulaganja s obzirom da je prva faza strateških ulaganja okončana te su nova ulaganja u pripremnoj fazi.
U usporedbi s prethodnim razdobljem zabilježen je rast prihoda od prodaje za 13% kao posljedica rasta cijena, ali i rasta broja noćenja zbog stabilizacije novih proizvoda na tržištu, prvenstveno Valamar Amicor Resorta.
Značajan porast troškova u prvom dijelu godine, u usporedbi s istim razdobljem prethodne godine, odnosi se na trošak amortizacije, uslijed investicija provedenih tijekom 2024. godine u obnovu postojećih i izgradnju novih smještajnih jedinica. Navedene jedinice su započele s radom u svibnju prethodne godine stoga će u 2025. godini biti vidljiv potpuni efekt amortizacije na financijski rezultat. Troškovi zaposlenih bilježe rast od 10% (324 tisuće eura) u odnosu na isto razdoblje prethodne godine najvećim dijelom zbog povećanja naknada zaposlenima u skladu sa tržišnim kretanjima.
Materijalni troškovi smanjeni su za 115 tisuća eura, prvenstveno zbog nižih izdataka za sitni inventar koji je prethodne godine bio nabavljen u okviru investicijskih aktivnosti, ali i zbog povoljnijih cijena električne energije koje su ugovorene u drugoj polovici 2024. godine.
Rast prihoda od prodaje i efikasno upravljanje troškovima doveli su do rasta prilagođene EBITDA-e za čak 40% u odnosu na prethodno usporedno razdoblje.
d) Ostali ključni događaji u 2025. godini
Valamar Amicor Resort, prvo eko ljetovalište u Hrvatskoj, dobitnik je prestižnog zlatnog DGNB certifikata za održivu gradnju, čime je postao prvo takvo ljetovalište na hrvatskoj obali. Riječ je o prvom turističkom projektu u Hrvatskoj koji je primijenio modularnu gradnju i koristio ekološki prihvatljive te energetski učinkovite materijale, uz očuvanje prirodnog okoliša i postojećeg zelenila tijekom izgradnje. Gosti ljetovališta su motivirani doprinijeti očuvanju prirode kroz praćenje vlastite potrošnje vode i energije u svakoj smještajnoj jedinici. Valamar Amicor Resort nudi gostima i brojne autentične doživljaje u destinaciji čime promiče održivi turizam koji doprinosi lokalnoj zajednici.
DGNB sustav vodeći je europski alat za certificiranje održivih zgrada, prisutan u više od 30 zemalja, i jedini u potpunosti usklađen s europskim zakonodavstvom. Zahvaljujući cjelovitom pristupu evaluaciji održivosti, postao je globalno priznato mjerilo za procjenu i optimizaciju kvalitete zgrada i urbanih prostora.
DGNB certifikat u zlatnoj razini službeno je uručen Društvu 22.05.2025.
Uz prethodno navedeno, Valamar Amicor Resort je također dobitnik Godišnje nagrade za zelenu gradnju i održivo izgrađeni okoliš za 2024. godinu, koju dodjeljuju Hrvatski savjet za zelenu gradnju (HSZG) i Hrvatska udruga proizvođača toplinsko-fasadnih sustava (HUPFAS).
{5}------------------------------------------------
IV. NEREVIDIRANE BILJEŠKE UZ FINANCIJSKE IZVJEŠTAJE ZA IZVJEŠTAJNO RAZDOBLJE
Imovina – u EUR
| 31.12.2024. | Udio | 30.09.2025. | Udio | % promjena |
|
|---|---|---|---|---|---|
| Dugotrajna imovina | |||||
| Nematerijalna imovina | 251.561 | 0% | 255.820 | 0% | 2% |
| Nekretnine, oprema i ulaganja u nekretnine |
56.158.879 | 100% | 54.613.275 | 100% | -3% |
| Ukupna dugotrajna imovina | 56.410.440 | 84% | 54.869.095 | 79% | -3% |
| Kratkotrajna imovina | |||||
| Zalihe | 181.684 | 2% | 211.383 | 1% | 16% |
| Financijska imovina | 2.004.816 | 19% | 3.677 | 0% | -100% |
| Potraživanja od kupaca, države i ostala potraživanja |
331.967 | 3% | 568.915 | 4% | 71% |
| Novac i novčani ekvivalenti | 7.998.838 | 76% | 13.615.658 | 94% | 70% |
| Plaćeni troškovi budućeg razdoblja | 75.128 | 1% | 76.198 | 1% | 1% |
| Ukupna kratkotrajna imovina | 10.592.433 | 16% | 14.475.831 | 21% | 37% |
| Ukupna imovina | 67.002.873 | 69.344.926 | 3% | ||
Komentar:
-
- Nematerijalna imovina na sličnoj je razini kao prethodne godine te se najvećim dijelom odnosi na prava korištenja za dobivenu koncesiju na pomorskom dobru u svrhu gospodarskog korištenja luke posebne namjene – privezišta kod hotela Arkada. Na datum bilance, neto vrijednost imovine s pravom korištenja iznosi 112 tisuća eura (31.12.2024: 122 tisuće eura).
-
- Tijekom 2025. godine nije bilo značajnijih investicija s obzirom da je u prethodnom četverogodišnjem razdoblju zaključena prva faza ključnih ulaganja u objekte Hvar Places hotel, Valamar Amicor Resort i gradski restoran. Tijekom 2025. godine investicijski fokus je na pripremi plana za finalnu fazu razvoja – rekonstrukciju hotela Arkada. Ulaganja u nekretnine se u najznačajnijem dijelu odnose na restoran u centru grada koji je dan u dugoročni najam pravnoj osobi. Neto knjigovodstvena vrijednost ulaganja u nekretnine na 30.06.2025 iznosi 826 tisuća eura (31.12.2024.: 848 tisuća eura).
-
- Vrijednost zaliha na datum bilance se smanjuje u odnosu na vrhunac sezone s obzirom da objekti rade do listopada. Neotpisana vrijednost sitnog inventara iznosi 38 tisuća eura (31.12.2024: 59 tisuća eura).
-
- Smanjenje na poziciji financijske imovine se odnosi na promjenu ročnosti kratkoročnog depozita koji je na 30.06.2025, klasificiran kao novčani ekvivalent s obzirom da dospijeva u roku kraćem od 90 dana.
-
- Potraživanja od kupaca i ostala potraživanja su porasla za 237 tisuća eura u odnosu na kraj prethodne godine s obzirom na aktivnu ljetnu sezonu te u 2025. godini nisu identificirana potraživanja čija bi naplata mogla biti upitna.
-
- Novčana sredstva su povećana za 70% u odnosu na usporedni datum bilance. Grupa je viškove likvidnosti generirane u tekućem i prethodnim razdobljima, u iznosu od 11,8 milijuna eura oročilo u banci na kratki rok (31.12.2024: 8,5 milijuna eura). Oročena sredstva se u svakom trenutku mogu povući bez dodatnih naknada i dospijevaju u razdoblju kraćem od 90 dana od datuma bilance.
{6}------------------------------------------------
Kapital i na dan izvještaja – u EUR
| 31.12.2024. | 30.09.2025. | % promjena | |
|---|---|---|---|
| Temeljni kapital | 57.949.696 | 57.949.696 | 0% |
| Rezerve | 149 | 149 | 0% |
| Akumulirani gubici | -6.457.318 | -4.371.430 | -32% |
| Ukupno glavnica | 51.492.527 | 53.578.415 | 4% |
Promjena akumuliranih gubitaka odnosi se na rezultat razdoblja te nije bilo ostalih promjena.
Obveze na dan izvještaja – u EUR
| 31.12.2024 | Udio | 30.09.2025. | Udio | % promjena |
|
|---|---|---|---|---|---|
| Odgođena porezna obveza | 188.422 | 1% | 188.422 | 1% | 0% |
| Obveze prema bankama | 13.800.102 | 98% | 13.800.102 | 98% | 0% |
| Ostale dugoročne obveze | 103.177 | 1% | 103.177 | 1% | 0% |
| Dugoročne obveze | 14.091.701 | 91% | 14.091.701 | 89% | 0% |
| Kratkoročne obveze prema bankama | 147.573 | 10% | 149.345 | 9% | 1% |
| Obveze prema dobavljačima i obveze za predujmove |
594.235 | 42% | 569.156 | 34% | -4% |
| Obveze prema zaposlenima | 395.716 | 28% | 494.803 | 30% | 25% |
| Obveze za poreze, doprinose i slična davanja |
10.640 | 1% | 251.855 | 15% | 2267% |
| Ostale kratkoročne obveze | 270.481 | 19% | 209.651 | 13% | -22% |
| Kratkoročne obveze | 1.418.645 | 9% | 1.674.810 | 11% | 18% |
| Ukupno obveze | 15.510.346 | 15.766.511 | 2% |
Komentar:
-
- Grupa je u 2023. godini ugovorila investicijski kredit do iznosa korištenja od 20 milijuna eura uz varijabilnu kamatnu stopu pri čemu je do 30.09.2025. iskorišteno 13,8 milijuna eura. U 2024. godini ugovorena je fiksna kamatna stopa a ciljem zaštite od kamatnih rizika. Kratkoročne obveze prema bankama odnose se na tekuće kamate s obzirom da otplata kredita započinje u drugoj polovici 2026. godine.
-
- Ostale dugoročne obveze predstavljaju obveze po najmovima odnosno pravima korištenja priznatim s osnove dobivene koncesije i drugih najmova.
-
- Obveze prema dobavljačima se uglavnom odnose na obrtna sredstva koje još nisu u dospijeću i iznose 261 tisuću eura. Obveze za predujmove na izvještajni datum iznose 308 tisuća eura.
-
- Obveze prema zaposlenicima se odnose na sve vrste naknada zaposlenima za rujan, pri čemu se 89 tisuća eura odnosi na ukalkulirane nagrade i radne sate iz preraspodjele.
-
- Ostale kratkoročne obveze u glavnini se odnose na ostale obračunate troškove za koje do datuma izrade izvještaja nisu pristigli računi.
{7}------------------------------------------------
Poslovni prihodi - u EUR
| Poslovni prihodi | Do 30.09.2024. | Do 30.09.2025. | % promjena |
|---|---|---|---|
| Prihodi od prodaje | 12.004.707 | 13.560.350 | 13% |
| Prihodi od upotrebe vl. proizvoda | 865 | 0 | -100% |
| Ostali poslovni prihodi | 153.386 | 121.474 | -21% |
| Ukupno | 12.158.958 | 13.681.824 | 13% |
-
- Poslovni objekti su otvoreni u svibnju tekuće godine sukladno planu, a do kraja trećeg kvartala prihodi od prodaje porasli su za 13% zbog rasta cijena i broja noćenja s obzirom da novi proizvodi Grupe ulaze u finalnu fazu stabilizacije na tržištu, prvenstveno Valamar Amicor Resort. Rast prihoda od smještaja je zabilježen na svim kanalima prodaje te u većini emitivnih tržišta pri čemu je značajan rast ostvaren u avio destinacijama te domaćih gostiju kao i gostiju iz regije.
- Ostali poslovni prihodi uglavnom se odnose na odobrenja od dobavljača u visini od 53 tisuće eura, neto
dobit od prodaje neoperativnog osnovnog sredstva u iznosu od 14 tisuća eura i 13 tisuća eura poticaja za
zapošljavanje.
Poslovni rashodi - u EUR
| Poslovni rashodi | Do 30.09.2024. |
Udio | Udio Do 30.09.2025. |
% promjena | |
|---|---|---|---|---|---|
| Materijalni i vanjski troškovi | 4.748.332 | 38% | 4.633.625 | 41% | -2% |
| Troškovi zaposlenih | 3.222.064 | 26% | 3.545.957 | 32% | 10% |
| Amortizacija | 2.047.757 | 16% | 2.220.713 | 20% | 8% |
| Ostali troškovi | 1.144.443 | 9% | 826.898 | 7% | -28% |
| Ostali poslovni rashodi | 1.381.715 | 11% | 7.040 | 0% | -99% |
| Poslovni rashodi | 12.544.311 | 11.234.233 | -10% |
- Materijalni troškovi su smanjeni za 115 tisuća eura od čega se pad u iznosu od 316 tisuća eura odnosi na troškove sirovina i materijala zbog činjenice da u 2025 nije bilo značajnih investicijskih aktivnosti, ali i povoljnijim cijenama električne energije koje su ugovorene u drugoj polovici prethodne godine sve do kraja 2025.
- S druge strane, ostali vanjski troškovi su porasli za 199 tisuća eura zbog porasta provizija za 109 tis. eura, management naknade za 47 tis. eura, troškova održavanja za 51 tis. eura, ali i zbog pada vanjskih usluga savjetovanja za 24 tisuće eura.
-
- Unatoč padu prosječnog broja zaposlenih i povećane učinkovitosti rada, troškovi rada su porasli u odnosu na isto prethodno razdoblje za 10% zbog tržišnih kretanja, prvenstveno u javnom sektoru tijekom 2024. te dodatnom rastu plaća u privatnom sektoru tijekom 2025. godine.
-
- Troškovi amortizacije su porasli u skladu sa aktivacijom finaliziranih investicija koje su realizirane u prethodnoj godini u svibnju.
-
- Najznačajniji ostali troškovi odnose na ostale troškove zaposlenih kao što su uskrsnice, prehrana radnika, nagrade zaposlenicima, naknade za prijevoz zaposlenih, rad studenata i sličnih troškova koji ukupno iznose 451 tisuću eura. Ostatak ostalih troškova odnosi se na naknade članovima nadzornog odbora, osiguranja, provizije na kreditne kartice i slične troškove.
{8}------------------------------------------------
Neto financijski prihodi / rashodi – u EUR
| Neto financijski prihodi/troškovi |
Do 30.09.2024 | Do 30.09.2025 | % promjena |
|---|---|---|---|
| Financijski prihodi | 334.359 | 107.453 | -68% |
| Financijski rashodi | 305.418 | 469.157 | 54% |
| Neto financijski prihodi/troškovi |
28.941 | (361.704) | -1.350% |
-
- Financijski prihodi u 2024. u glavnini su se odnosili na prihod od storna umanjenja vrijednosti zemljišta (290 tis. eura) dok se u 2025. najvećim dijelom odnose na prihode od kamata zbog oročavanja viškova likvidnih sredstava.
-
- Financijski rashodi se odnose na kamate s osnove bankovnog kredita i povećale su se s obzirom na rast glavnice. Grupa ima ugovorenu fiksnu kamatnu stopu zaduživanja.
V. SAŽETAK ZNAČAJNIH RAČUNOVODSTVENIH POLITIKA
Slijedi prikaz značajnih računovodstvenih politika usvojenih za pripremu ovih financijskih izvještaja. Ove računovodstvene politike dosljedno su primjenjivane za sva razdoblja uključena u ove izvještaje i posljednje revidirane izvještaje, osim tamo gdje je drugačije navedeno.
1. Vremenska neograničenost poslovanja
Društvo je završilo stečajni postupak i restrukturiralo svoje financijske obveze. Kao dio financijskog restrukturiranja temeljni kapital je od 2019. godine do 31.12.2023. povećan uplatama u novcu za 55,90 milijuna eura u od čega je 20,43 milijuna eura uplaćeno u novcu do 31. prosinca 2020. godine. U 2021. godini je uplaćeno dodatnih 10,20 milijuna eura temeljem odluke Glavne skupštine te je u 2022. godini uplaćeno dodatnih 17,27 milijuna eura kako bi Grupa izvršila dodatne kapitalne investicije u turističke objekte odnosno provelo operativno restrukturiranje. Nastavak kapitalnih investicija u 2023. godini bio je popraćen dodatnom uplatom vlasnika u ukupnom iznosu od 8 milijuna eura te se nove investicije i rast poslovanja očekuju u narednim razdobljima.
Dana 24. veljače 2022. godine, Rusija je započela invaziju velikih razmjera na Ukrajinu, što je označilo eskalaciju trenutnog rusko-ukrajinskog rata koji je započeo 2014. godine. U Ukrajini je još uvijek aktivno ratno stanje, ali Grupa trenutno nije značajno izloženo tržištima Ukrajine i Rusije dok se uspješno nosi sa globalnim porastom cijena. U prethodne dvije godine Grupa je ostvarivala prilagođenu EBITDA-u od 1,5 milijuna eura do 2,1 milijuna eura uz primjetan trend rasta uz povećanje prepoznatljivosti novih proizvoda na tržištu i kontinuirani rast broja dolazaka i noćenja koji se nastavio i dodatno ubrzao u 2025. godini.
Na osnovu navedenog i stanja pozicije novca na ovaj datum bilance, rukovodstvo je zaključilo da će Grupa imati dostatan iznos novčanih sredstava za izvršenje obveza koje dospijevaju u doglednoj budućnosti. Rukovodstvo ne predviđa izravan neposredni i značajni štetni utjecaj prethodno navedenih slučajeva na sposobnost Grupe da nastavi poslovati po principu vremenske neograničenosti poslovanja. Uprava vjeruje da je vremenska neograničenost poslovanja odgovarajuća osnova za pripremu financijskih izvještaja Grupe.
{9}------------------------------------------------
2. Nekretnine, postrojenja i oprema
Nekretnine, postrojenja i oprema iskazani su po povijesnom trošku odnosno pretpostavljenoj nabavnoj vrijednosti umanjenom za akumuliranu amortizaciju i umanjenje vrijednosti, ako je potrebno. Povijesni trošak uključuje trošak koji je izravno povezan sa stjecanjem imovine. Naknadni izdaci uključuju se u knjigovodstvenu vrijednost imovine ili se, po potrebi, priznaju kao zasebna imovina samo ako će Grupa imati buduće ekonomske koristi od spomenute imovine, te ako se trošak imovine može pouzdano mjeriti. Svi ostali troškovi investicijskog i tekućeg održavanja terete izvještaj o sveobuhvatnoj dobiti u razdoblju u kojem su nastali. Trošak zamjene većih dijelova stavki nekretnina, postrojenja i opreme se kapitalizira, a knjigovodstvena vrijednost zamijenjenih dijelova se prestaje priznavati.
Zemljišta i investicije u tijeku se ne amortiziraju. Preostali životni vijek imovine je kako slijedi:
Građevinski objekti i pripadajuća infrastruktura 10-40 godina Oprema i prijevozna sredstva 2-10 godina Nematerijalna imovina 4 godine
Amortizacija se obračunava za svako sredstvo sve do potpune amortizacije sredstva. Korisni vijek imovine se pregledava se na svaki datum izvještavanja i po potrebi usklađuje. U slučaju da je knjigovodstveni iznos imovine veći od procijenjenog nadoknadivog iznosa, razlika se otpisuje do nadoknadivog iznosa. Dobici i gubici nastali prodajom određuju se usporedbom prihoda i knjigovodstvene vrijednosti sredstva.
Umanjenja vrijednosti priznata u prethodnim razdobljima provjeravaju se na svaki datum bilance kako bi se utvrdila mogućnost da su se gubici smanjili ili da više ne postoje. Gubitak od umanjenja vrijednosti se smanjuje najviše do iznosa koji ne prelazi knjigovodstvenu vrijednost koja bi bila utvrđena, uzimajući u obzir amortizaciju, da gubitak od umanjenja vrijednosti nije bio priznat.
Ulaganja u nekretnine
Ulaganja u zemljišta i građevinske objekte u svrhu zarade prihoda od najma ili zbog porasta vrijednosti imovine klasificirana su kao ulaganja u nekretnine.
Ulaganja u nekretnine iskazuju se po trošku nabave, umanjenom za akumuliranu amortizaciju i umanjenje vrijednosti. Ulaganja u nekretnine obuhvaćaju ulaganja Grupe u nekretnine s namjerom ostvarivanja zarade od najamnine ili porasta tržišne vrijednosti, ali ne i ona ulaganja namijenjena prodaji u sklopu redovnog poslovanja ili u administrativne svrhe. Sva ulaganja u nekretnine, osim imovine u pripremi, amortiziraju se linearnom metodom po propisanim stopama koje trošak nabave otpisuju tijekom procijenjenog korisnog vijeka upotrebe imovine.
2.1 Umanjenje vrijednosti ulaganja u nekretnine, nekretnine, postrojenja i opreme
Knjigovodstvena vrijednost dugotrajne materijalne i nematerijalne imovine Grupe pregledava se na svaki datum bilance kako bi se utvrdilo postoje li indikacije za umanjenje vrijednosti. Ukoliko postoje takve indikacije, procjenjuje se nadoknadivi iznos imovine.
Gubitak od umanjenja vrijednosti se priznaje kada knjigovodstvena vrijednost imovine ili jedinice koja generira novac premašuje njezin nadoknadivi iznos. Jedinica koja generira novac je najmanja prepoznata grupa imovine koja generira novčane tokove, a koji se mogu zasebno identificirati od onih za drugu imovinu i grupe imovine. Ukoliko na generiranje novčanih tijekova grupe imovine utječe rad drugih grupa imovine, ona će se smatrati zasebnom grupom ukoliko se kao takva može izdvojeno prodati na tržištu. Gubici od umanjenja vrijednosti priznaju se u izvještaju o sveobuhvatnoj dobiti. Nadoknadiva vrijednost imovine ili jedinice koja generira novac je vrijednost imovine u upotrebi ili fer vrijednost umanjena za troškove prodaje, ovisno o tome koja je viša. U procjenjivanju vrijednosti u upotrebi, sadašnja vrijednost procijenjenih budućih novčanih tokova izračunava se upotrebom diskontne stope prije oporezivanja koja odražava procjenu vremenske vrijednosti novca na tržištu i rizik specifičan za tu imovinu.
Umanjenja vrijednosti priznata u prethodnim razdobljima provjeravaju se na svaki datum bilance kako bi se utvrdila mogućnost da su se gubici smanjili ili da više ne postoje. Gubitak od umanjenja vrijednosti se smanjuje najviše do iznosa koji ne prelazi knjigovodstvenu vrijednost koja bi bila utvrđena, uzimajući u obzir amortizaciju, da gubitak od umanjenja vrijednosti nije bio priznat.
{10}------------------------------------------------
3. Financijski instrumenti
3.1. Financijska imovina
Potraživanja od kupaca početno se priznaju u trenutku nastanka. Sva ostala financijska imovina početno se priznaje kada Grupa postane stranka ugovornih odredbi financijskog instrumenta. Financijska imovina (osim ako se radi o potraživanju od kupaca bez značajne financijske komponente) početno se mjeri po fer vrijednosti uvećanoj, ukoliko se radi o instrumentu koji nije iskazan po FVRDG, za transakcijske troškove koji se mogu izravno pripisati stjecanju ili izdavanju predmetnog instrumenta. Potraživanje od kupaca bez značajne komponente financiranja početno se mjeri po transakcijskoj cijeni.
Pri početnom priznavanju, financijska se imovina klasificira kao ona koja se mjeri po:
- amortiziranom trošku;
- FVOSD (fer vrijednost kroz ostalu sveobuhvatnu dobit) dužnička ulaganja;
- FVOSD ulaganje u vlasničke instrumente;
- ili FVRDG (fer vrijednost kroz račun dobiti i gubitka).
Financijska se imovina ne reklasificira nakon početnog priznavanja, osim ako Grupa ne promijeni svoj poslovni model za upravljanje financijskom imovinom u kojem slučaju se financijska imovina reklasificira od prvog dana prvog izvještajnog razdoblja koje slijedi nakon promjene poslovnog modela.
Financijska imovina mjeri se po amortiziranom trošku ako ispunjava sljedeće uvjete i ako nije klasificirana kao mjerena po FVRDG:
- drži se u sklopu poslovnog modela čiji je cilj naplata ugovornih novčanih tokova; i
- ugovorni uvjeti navedenog instrumenta na određene datume dovode do novčanih priljeva koji predstavljaju isključivo plaćanje glavnice i kamate na neotplaćeni dio glavnice.
Sva financijska imovina koja nije klasificirana kao financijska imovina mjerena po amortiziranom trošku ili po FVOSD kako je gore opisano, mjeri se po FVRDG. Prilikom početnog priznavanja Grupa može neopozivo klasificirati financijsku imovinu koja inače ispunjava zahtjeve za mjerenje po amortiziranom trošku ili po FVOSD kao imovinu mjerenu po FVRDG ukoliko takvo klasificiranje eliminira ili značajno smanjuje računovodstvenu neusklađenost koja bi inače nastala. Zajmovi i potraživanja koji čine glavninu financijske imovine Grupe drže se u sklopu poslovnog modela za držanje do naplate
Procjena predstavljaju li ugovoreni novčani tokovi isključivo otplate glavnice i kamate
U svrhu ove procjene koja je relevantna za potrebe klasifikacije financijske imovine po amortiziranom trošku, 'glavnica' se definira kao fer vrijednost financijske imovine pri početnom priznavanju. 'Kamata' se definira kao naknada za vremensku vrijednost novca, kreditni rizik povezan s vremenskim periodom kojem se otplaćuje preostali dio glavnice te ostale osnovne rizike i troškove kreditiranja (npr. rizik likvidnosti i administrativni troškovi), kao i za profitnu maržu.
Struktura financijske imovine Grupe jednostavna je te se prvenstveno odnosi na potraživanja od kupaca, dane kredite te kratkoročne depozite u bankama. Navedeno olakšava i minimizira kompleksnost procjene zadovoljava li navedena financijska imovina kriterij 'plaćanja isključivo glavnice i kamata'. Nadalje, Grupa nema uspostavljene zasebne poslovne modele za upravljanje financijskom imovinom na način koji to definira MSFI 9 budući da se njome zbog jednostavnosti upravlja u sklopu redovnog poslovanja.
Grupa prestaje priznavati financijsku imovinu pri isteku ugovornih prava vezanih uz novčane tokove iz te financijske imovine ili pri prijenosu prava na ugovorne novčane tokove u transakciji u kojoj se prenose svi rizici i koristi od vlasništva financijske imovine ili u kojoj Grupa niti prenosi niti zadržava rizike i koriste od vlasništva, ali ne zadržava kontrolu nad financijskom imovinom. Kada Grupa obavlja transakcije u kojima prenosi financijsku imovinu priznatu u svom izvještaju o financijskom položaju, ali zadržava sve ili gotovo sve rizike i koristi koji proizlaze iz prenesene imovine, takva prenesena imovina ne prestaje se priznavati.
{11}------------------------------------------------
3.2. Financijske obveze
Izdani dužnički vrijednosni papiri početno se priznaju u trenutku nastanka. Sve ostale financijske obveze početno se priznaju kada Grupa postane stranka ugovornih odredbi financijskog instrumenta. Financijska obveza početno se mjeri po fer vrijednosti uvećanoj, ukoliko se radi o instrumentu koji nije iskazan po FVRDG, za transakcijske troškove koji se mogu izravno pripisati stjecanju ili izdavanju predmetnog instrumenta.
Grupa prestaje priznavati financijsku obvezu kada se ugovorne obveze isplate, otkažu ili isteknu. Grupa također prestaje priznavati financijsku obvezu kada se izmijene ugovorne odredbe, a novčani tok promijenjene obveze je značajno drugačiji od inicijalnog, pri čemu se nova financijska obveza temeljena na izmijenjenim uvjetima priznaje po fer vrijednosti.
Prilikom prestanka priznavanja financijske obveze, razlike između knjigovodstvene vrijednosti i plaćene naknade (uključujući i svu prenesenu nenovčanu imovinu ili prihvaćene obveze) priznaje se u računu dobiti i gubitka.
3.3. Netiranje i umanjenje vrijednosti
Financijska imovina i financijske obveze netiraju se i neto iznos prikazuje se u izvještaju o financijskom položaju kada, i samo kada, Grupa trenutno ima zakonski provedivo pravo na prebijanje iznosa i namjerava ih podmiriti na neto osnovi ili realizirati imovinu i istovremeno podmiriti obvezu.
Grupa priznaje rezerviranja za gubitke po financijskoj imovini jednake očekivanim kreditnim gubicima ("OKG") kroz čitavo trajanje ekonomskog vijeka imovine.
Rezerviranja za OKG-ove vezano uz potraživanja od kupaca uvijek se mjere u iznosu ukupnih OKG-ova kroz čitavo trajanje ekonomskog vijeka te imovine.
Prilikom utvrđivanja je li se kreditni rizik financijske imovine značajno povećao od početnog priznavanja i prilikom procjene OKG-ova, Grupa razmatra razumne i činjenične informacije koje su relevantne i dostupne bez dodatnih troškova ili napora. To uključuje kvantitativne i kvalitativne informacije i analize zasnovane na povijesnom iskustvu Grupe i informiranoj procjeni kreditne sposobnosti dužnika te uključuje informacije o budućnosti.
Grupa u pravilu smatra da je kreditni rizik financijske imovine znatno porastao ako je proteklo više od 90 dana od njenog dana dospijeća te u pravilu smatra da financijska imovina nije nadoknadiva ako nije vjerojatno da će dužnik otplatiti svoje obveze prema Grupi bez da pokretanje radnji poput iskorištenja sredstava osiguranja (ako postoje) postane nužnim ili ako financijska imovina ostane nepodmirena duže od 365 dana od dana dospijeća.
Ukupni OKG-ovi koji se očekuju kroz čitavo trajanje ekonomskog vijeka imovine ("životni OKG-ovi") su OKG-ovi koji proizlaze iz svih mogućih nepredviđenih događaja tijekom očekivanog vijeka trajanja financijskog instrumenta.
Dvanaestomjesečni OKG-ovi su dio OKG-ova koji proizlaze iz slučajeva neplaćanja koji su mogući unutar 12 mjeseci nakon datuma izvještavanja (ili unutar kraćeg razdoblja ako je očekivani vijek trajanja instrumenta kraći od 12 mjeseci).
Maksimalno razdoblje koje se uzima u obzir prilikom procjene OKG-ova je maksimalno ugovoreno razdoblje tijekom kojega je Grupa izloženo kreditnom riziku.
Mjerenje očekivanih kreditnih gubitaka
OKG-ovi predstavljaju procjenu kreditnih gubitaka koja je ponderirana vjerojatnostima. Kreditni gubici mjere se kao sadašnja vrijednost svih novčanih manjkova (tj. razlike između novčanih tijekova na koje Grupa ima pravo u skladu s ugovorom i novčanih tokova koje Grupa očekuje da će stvarno primiti).
OKG-ovi se diskontiraju po efektivnoj kamatnoj stopi predmetne financijske imovine.
Kreditno umanjena financijska imovina
Na svaki datum izvještavanja Grupa procjenjuje ukoliko postoje osnove za kreditno umanjenje financijske imovine. Financijska imovina kreditno je umanjena kada nastane jedan ili više događaja koji imaju štetan utjecaj na procijenjene buduće novčane tijekove od te financijske imovine.
Primjeri dokaza da je potrebno kreditno umanjenje financijske imovine uključuju sljedeće:
- značajne financijske poteškoće dužnika ili izdavatelja;
- kršenje ugovora kao što je kašnjenje u plaćanju obveza;
- vjerojatnost da će dužnik ući u stečaj ili drugu oblik financijske reorganizacije; ili
- nestanak aktivnog tržišta za određenu vrijednosnicu uslijed financijskih poteškoća.
{12}------------------------------------------------
Prezentacija očekivanih kreditnih gubitaka u izvještaju o financijskom položaju
Rezerviranja za OKG-ove financijske imovine po amortiziranom trošku oduzimaju se od bruto knjigovodstvene vrijednosti imovine.
Otpis financijske imovine
Bruto knjigovodstvena vrijednost financijske imovine otpisuje se ukoliko Grupa razumno ne očekuje povrat financijske imovine bilo u cijelosti bilo djelomično. Grupa u pravilu ne očekuje značajniji povrat otpisanih iznosa.
Zalihe
Zalihe hrane i pića i trgovačke robe iskazuju se po trošku nabave ili neto ostvarivoj vrijednosti, ovisno o tome koja je niža. Trošak se određuje po metodi ponderiranih prosječnih cijena. Neto ostvariva vrijednost predstavlja procjenu prodajne cijene u redovnom tijeku poslovanja umanjenu za varijabilne troškove prodaje.
Potraživanja od kupaca
Potraživanja od kupaca su iznosi koji se odnose na prodane usluge obavljene u redovnom poslovanju. Ako se naplata očekuje unutar godine dana, potraživanje se prikazuje unutar kratkotrajne imovine, a ako ne, onda se potraživanje prikazuje unutar dugotrajne imovine. Potraživanja od kupaca početno se priznaju po fer vrijednosti, a naknadno se mjere po amortiziranom trošku uporabom metode efektivne kamatne stope, umanjena za ispravak vrijednosti.
Novac i novčani ekvivalenti
Novac i novčani ekvivalenti sastoje se od novca na računima u bankama i sličnim institucijama i gotovog novca u blagajnama, depozita kod banaka po viđenju i ostalih kratkotrajno visoko likvidnih instrumenata s rokovima naplate do tri mjeseca ili kraće.
MSFI 16 Najmovi i prava korištenja
MSFI 16 uvodi jedinstveni, obračunski, bilančni model najma za najmodavce. Najmoprimac priznaje imovinu prava korištenja koja predstavlja njegovo pravo na korištenje imovine i obveze zakupa koji predstavljaju njezinu obvezu plaćanja zakupa. Postoje izuzeća od priznavanja za kratkoročne najmove i najmove predmeta male vrijednosti. Zakupci i dalje klasificiraju najmove kao financijske ili operativne najmove.
Najmodavci
Grupa je dala u najam svoju dugotrajnu materijalnu imovinu, uključujući vlastite nekretnine i imovinu za koju ima pravo na upotrebu. Grupa je klasificirala takve najmove kao poslovne najmove.
Priznavanje prihoda
MSFI 15 uspostavlja sveobuhvatan okvir za utvrđivanje da li se, kada i koliko prihoda priznaje. Prema MSFI-ju 15, prihodi se priznaju na način koji prikazuje obrazac prijenosa robe i usluga kupcima. Priznati iznos treba odražavati iznos na koji subjekt očekuje da će imati pravo u zamjenu za te proizvode i usluge.
Grupa ostvaruje prihod prvenstveno od usluga smještaja. Navedene usluge pružaju se temeljem sklopljenih ugovora s fiksnom cijenom. Prihodi od izvršenih hotelsko-turističkih usluga priznaju se u razdoblju u kojem su usluge obavljene ("over the time").
Grupa nudi hranu i piće u hotelskim restoranima, gostima hotela i ostalim gostima. Prihodi se priznaju u trenutku kada su usluge pružene.
{13}------------------------------------------------
VI. IZLOŽENOST GRUPE RIZICIMA
Grupa Helios Faros d.d. izložena je različitim rizicima koji su uobičajeni za turističku djelatnost, a rezultat su utjecaja kretanja na tržištu turističkih usluga. Proces upravljanja rizicima u Grupi podrazumijeva identifikaciju potencijalnih događaja, učinaka i posljedica s kojima se Grupa može suočiti u budućnosti te pravovremeno poduzimanje mjera kako bi se ti rizici minimalizirali, a time i mogući nepovoljni učinci izbjegli, odnosno smanjili.
Pravovremeno uočiti ključne rizike i poduzeti odgovarajuće kontrolne aktivnosti znači izbjeći one financijske učinke koji će se nužno javiti u procesu rješavanja posljedica takvih događaja, ali i izbjegla negativna reputacija zbog propusta u poslovanju. Učinkovito upravljanje rizicima omogućava donošenje kvalitetnijih odluka, bolje planiranje i optimiziranje raspoloživih sredstava, bavljenje prioritetima te izbjegavanje budućih problema koje se mogu pojaviti u poslovanju.
Globalni rizici
Turistička kretanja su podložna globalnim rizicima koji se odnose na politička previranja, rastući terorizam, rat u Ukrajini i na Bliskom Istoku te emigrantsku krizu na koje Grupa nema utjecaja.
Makroekonomska kretanja u Republici Hrvatskoj i u emitivnim stranim tržištima te općenito kretanje cijena roba i usluga te energenata mogu imati značajan utjecaj na konkurentnost turizma i turističku potražnju te dolaske stranih gostiju.
Rizik turističke djelatnosti
Najznačajniji rizik posljednjih godina kojem je Grupa bila izložena je pandemija virusa COVID-19, koja je najznačajnije utjecala upravo na turističku djelatnost kroz ograničenje kretanja turista i propisane epidemiološke mjere. Od recentnih utjecaja, rat u Ukrajini je također uzrokovao pad potražnje sa tržišta istočne Europe i Azije, ali rizici nisu bili izraženi obzirom na njihov neznačajan udio u prihodima Grupe. Na ovaj rizik iznimno je teško, a ponekad i nemoguće utjecati iz Grupe. Pored toga, ključni izazov za hrvatsku hotelsku industriju je radna snaga, zbog čijeg se nedostatka svake godine izdaje sve više radnih dozvola za strane radnike te postoji mogućnost ne pronalaska adekvatne radne snage i gubitka kvalitete usluge zbog čega Grupa za značajnom pažnjom pristupa ovom problemu.
Rizik konkurentnosti
Ovaj rizik izuzetno je značajan u grani gospodarstva u kojoj Grupa djeluje. Grupa mu je značajno izložena zbog aktualnog stanja turističkih objekata i višegodišnjih faza investicije. Kako bi se minimizirao ovaj rizik Grupa ulaže značajne napore na podizanje kvalitete destinacije i uvođenje novih atrakcija kroz brandove te pojedinih ciljanih pogodnosti za goste.
Regulatorni rizici - rizik promjene poreznih i koncesijskih propisa
Ovaj rizik čini vjerojatnost promjene poreznih propisa putem promjene poreznih stopa ili promjene predmeta oporezivanja. Ovaj rizik je vrlo značajan obzirom na velika ulaganja u materijalnu imovinu i rastuće troškove zaposlenih jer može imati negativan utjecaj na profitabilnost poslovanja.
Operativni rizici
Ovo su rizici direktnog ili indirektnog gubitka uslijed neadekvatnih ili nedostajućih internih procesa Grupe koji bi osigurali točne i pravovremene informacije potrebne za sastavljanje financijskih izvještaja te podnošenja izvješća obveznih za izdavatelje prema odredbama ZTK, pravilima Zagrebačke burze i HANFA-e. Ovim rizikom Grupa upravlja uvođenjem jasnih i strogih procedura rada i rokova koji se imaju poštivati kako Grupa ne bi snosila posljedice nepridržavanja spomenutih obveza za izdavatelje.
{14}------------------------------------------------
Valutni rizik
Prethodne godine se kao službena valuta u Hrvatskoj uveo se euro stoga su valutni rizici biti bitno umanjeni. Grupa nije značajno izložena drugim valutama.
Kreditni rizik
Kreditni rizik proizlazi iz novca, oročenih depozita i potraživanja od kupaca. U skladu s prodajnim politikama Grupe, suradnja se ugovara s kupcima koji imaju odgovarajuću kreditnu povijest, odnosno ugovara se uz plaćanje unaprijed, uplatama sigurnosnih depozita te putem značajnijih kreditnih kartica (za individualne kupce). U cilju smanjenja kreditnog rizika Grupa kontinuirano prati svoju izloženost prema stranama s kojima posluje i njihovu kreditnu sposobnost, pribavlja instrumente osiguranja potraživanja (mjenice, zadužnice) umanjujući na taj način rizike nenaplativosti svojih potraživanja za pružene usluge.
Kamatni rizik
Grupa je u 2023. godini ugovorila dugoročni kredit s varijabilnom kamatnom stopom kojim će financirati portfelj investicija u razdoblju 2023-2025. godine. U lipnju 2024. godine izvršeno je smanjenje kamatne stope uz njezino fiksiranje kako bi se čim više reducirao kamatni rizik. Grupa redovito prati kretanja kamata na tržištu te će u slučaju očekivanog rasta kamatnih stopa, ugovarati financijske instrumente za upravljanje rizicima promjene kamatnih stopa kako bi se dodatno reducirao kamatni rizik i osigurao stabilan novčani tijek.
Rizik likvidnosti
Razboritim upravljanjem investicijama, pomnim planiranjem novčanih tokova i minimiziranjem troškova kao i prijavama na mjere potpora gospodarstvu i turističkom sektoru ovim rizikom se razborito upravlja.
{15}------------------------------------------------
a) informacije gdje je omogućen pristup posljednjim godišnjim financijskim izvještajima, radi razumijevanja informacija objavljenih u bilješkama uz financijske izvještaje sastavljene za izvještajno tromjesečno razdoblje,
Pristup svim informacijama i financijskim izvještajima je na www.heliosfaros.hr
b) izjava da se iste računovodstvene politike primjenjuju prilikom sastavljanja financijskih izvještaja za izvještajno tromjesečno razdoblje kao i u posljednjim godišnjim financijskim izvještajima ili, ako su te računovodstvene politike mijenjale, opis prirode i učinka promjene (točka 16.A (a) MRS 34- Financijsko izvještavanje za razdoblja tijekom godine),
Računovodstvene politike nisu se mijenjale u odnosu na posljednje tromjesečno i revidirano godišnje izvješće.
c) objašnjenje poslovnih rezultata u slučaju da izdavatelj obavlja djelatnost sezonske prirode (točke 37. i 38. MRS 34 - Financijsko izvještavanje za razdoblja tijekom godine)
Grupa obavlja sezonsku djelatnost i očekuje značajnije prihode u vremenu od 01.05. – 01.10. poslovne godine.
- e) ostale objave koje propisuje MRS 34- Financijsko izvještavanje za razdoblja tijekom godine te
- f) u bilješkama uz financijske izvještaje za tromjesečna razdoblja, osim gore navedenih informacija, objavljuju se i sljedeće informacije:
-
- naziv, sjedište poduzetnika (adresa), pravni oblik poduzetnika, državu osnivanja, matični broj subjekta, osobni identifikacijski broj te, ako je primjenjivo, da je poduzetnik u likvidaciji, stečaju, skraćenom postupku prestanka ili izvanrednoj upravi
Naziv društva: HELIOS FAROS d.d.
Adresa: Naselje Helios 5, 21460 Stari Grad
OIB: 48594515409
Društvo redovito posluje
- usvojene računovodstvene politike (samo naznaku je li došlo do promjene u odnosu na prethodno razdoblje)
Nije bilo promjena u računovodstvenim politikama.
- ukupan iznos svih financijskih obveza, jamstava ili nepredviđenih izdataka koji nisu uključeni u bilancu, te naznaku prirode i oblika eventualno uspostavljenog stvarnog osiguranja koje je dano; sve obveze koje se odnose na mirovine poduzetnika unutar grupe ili društva povezana sudjelujućim interesom objavljuju se odvojeno
Sve financijske obveze uključene su u bilancu.
- iznos i prirodu pojedinih stavki prihoda ili rashoda izuzetne veličine ili pojave
Nema stavki prihoda ili rashoda izuzetne veličine ili pojave i objašnjenja stavki prihoda i rashoda su prikazani u bilješkama
- iznose koje poduzetnik duguje i koji dospijevaju nakon više od pet godina, kao i ukupna dugovanja poduzetnika pokrivena vrijednim osiguranjem koje je dao poduzetnik, uz naznaku vrste i oblika osiguranja
Obvezu prema banci po investicijskom kreditu, Društvo treba podmiriti najkasnije do 2035. godine. Koncesija za privezište traje do kraja 2034. godine uz fiksna plaćanja i varijabilna plaćanja iskazana u obvezi za prava korištenja. Nema ostalih dugovanja koji dospijevaju nakon više od 5 godina.
{16}------------------------------------------------
- prosječan broj zaposlenih tijekom tekućeg razdoblja
Prosječan broj zaposlenih je bio: 203 Broj zaposlenih na dan 30.09.2025: 223 Broj zaposlenih na dan 31.12.2024: 90 Broj zaposlenih na dan 30.09.2024: 283
- ako je poduzetnik u poslovnoj godini sukladno propisima kapitalizirao trošak plaća djelomično ili u cijelosti, informaciju o iznosu ukupnog troška zaposlenih tijekom godine raščlanjenom na iznos koji je direktno teretio troškove razdoblja i iznos koji je kapitaliziran u vrijednost imovine tijekom razdoblja, na način da se za svaki dio posebno iskaže ukupni iznos neto plaća te iznos poreza, doprinosa iz plaća i doprinosa na plaće
Grupa je kapitaliziralo trošak plaća u iznosu od 2 tisuće eura na investicije u tijeku u 2025. godini (30.09.2024.: 39 tisuća eura).
- ako su u bilanci priznata rezerviranja za odgođeni porez, stanja odgođenog poreza na kraju poslovne godine i kretanja tih stanja tijekom poslovne godine
Odgođena porezna obveza se odnosi na privremene porezne razlike s osnove vrednovanja zemljišta i promjena od 15 tisuća eura se odnosi na dobiveni sudski spor i storniranje ranije priznatog umanjenja vrijednosti u iznosu od 83 tisuće eura tijekom 2024. godine. U 2025. godini nije bilo promjena odgođene porezne obveze.
- naziv i sjedište svakog poduzetnika u kojem poduzetnik, bilo sam ili preko osobe koja djeluje u svoje ime ali za račun poduzetnika, drži sudjelujući udjel u kapitalu, iskazujući iznos kapitala koji se drži, iznos ukupnog kapitala i rezervi, i dobit ili gubitak posljednje poslovne godine predmetnog poduzetnika, a za koje su usvojeni godišnji financijski izvještaji; informacije u pogledu kapitala i rezervi i dobiti ili gubitka mogu se izostaviti u slučaju kada predmetni poduzetnik ne objavljuje svoju bilancu i nije pod kontrolom drugog poduzetnika
Društvo Helios Faros d.d. je vlasnik 100% udjela u društvu Ecopulito d.o.o., Zagreb, Budmanijeva 5, OIB: 06286701582. Poslovanje ovisnog društva nije značajno te ne utječe bitno na konsolidirane financijske izvještaje. Stanje bilance društva Ecopulito d.o.o. na dan izvještaja u eurima je iskazano niže:
| Zemljište | 307.931 |
|---|---|
| Potraživanja od države | 3.099 |
| Novac i ostala potraživanja | 61 |
| aktiva | 311.091 |
| Temeljni kapital | 13.272 |
| Zadržana dobit | 260.342 |
| Tekući rezultat | (1.300) |
| Obveze za zajmove | 38.606 |
| Ostale kratkoročne obveze | 169 |
| pasiva | 311.091 |
Obveze za zajmove odnose se na pozajmicu sa pripadajućim kamatama koje je Ecopulito d.o.o. primilo od Helios Faros d.d. i te obveze se zajedno sa prihodima/troškovima eliminiraju na ovoj konsolidaciji.
{17}------------------------------------------------
Temeljni kapital je u 2024. godini povećan sa iznosa od 56.615.057,01 eura za iznos od 1.334.639,33 eura na iznos od 57.949.696,34 eura, izdavanjem 1.005.584 novih redovnih dionica Društva. Nakon provedenog upisa u sudskom registru Trgovačkog suda, početkom 2025. godine proveden je upis novih dionica u informacijski sustav SKDD-a pri čemu je temeljni kapital od 57.949.696.34 eura podijeljen na 42.643.983 redovnih dionica oznake HEFA-R-A i 1.005.584 dionica oznake HEFA-R-D bez nominalnog iznosa, izdanih u nematerijaliziranom obliku. Dionice HEFA-R-D su dana 13. ožujka 2025. uvrštene na Redovito tržište pri čemi je prvi dan trgovanja bio 17. ožujka 2025. godine. Ukupan broj uvrštenih dionica je 43.649.567 (31.12.2024.: 42.643.983).
- postojanje bilo kakvih potvrda o sudjelovanju, konvertibilnih zadužnica, jamstava, opcija ili sličnih vrijednosnica ili prava, s naznakom njihovog broja i prava koja daju
Ne postoji
- naziv, sjedište te pravni oblik svakog poduzetnika u kojemu poduzetnik ima neograničenu odgovornost
Nije primjenjivo
- naziv i sjedište poduzetnika koji sastavlja tromjesečni konsolidirani financijski izvještaj najveće grupe poduzetnika u kojoj poduzetnik sudjeluje kao kontrolirani član grupe
Nije primjenjivo
- naziv i sjedište poduzetnika koji sastavlja tromjesečni konsolidirani financijski izvještaj najmanje grupe poduzetnika u kojoj poduzetnik sudjeluje kao kontrolirani član i koji je također uključen u grupu poduzetnika iz točke
Nije primjenjivo
- mjesto na kojem je moguće dobiti primjerke tromjesečnih konsolidiranih financijskih izvještaja iz točaka 13. i 14., pod uvjetom da su dostupni
Na adresi društva navedenoj u bilješkama
- prirodu i poslovnu svrhu aranžmana poduzetnika koji nisu uključeni u bilancu i financijski utjecaj tih aranžmana na poduzetnika, pod uvjetom da su rizici ili koristi koji proizlaze iz takvih aranžmana materijalni i u mjeri u kojoj je objavljivanje takvih rizika ili koristi nužno za procjenu financijskog stanja poduzetnika
Nije primjenjivo
- prirodu i financijski učinak značajnih događaja koji su nastupili nakon datuma bilance i nisu odraženi u računu dobiti i gubitka ili bilanci
Nije bilo.
Stari Grad, 14. listopada 2025.
Član Uprave Mario Jurić
__________________
{18}------------------------------------------------
VIII. IZJAVA OSOBA ODGOVORNIH ZA SASTAVLJANJE IZVJEŠTAJA
Financijski izvještaji za razdoblje 01.01.2025. – 30.09.2025. godine (nerevidirani i konsolidirani) sastavljeni su u skladu sa međunarodnim standardima financijskog izvještavanja, te u skladu s važećim hrvatskim Zakonom o računovodstvu.
Izvještaj poslovodstva zajedno sa pripadajućim financijskim izvještajima sadrži istinit i objektivan prikaz imovine i obveza, financijskog položaja, dobiti ili gubitka izdavatelja i društava uključenih u konsolidaciju te sadrži objektivan prikaz razvoja i rezultata poslovanja i položaja grupe Helios Faros d.d. kao jedinstvene cjeline za razdoblje 01.01.2025. – 30.09.2025. godine.
Stari Grad, 14. listopada 2025.
__________________ Član Uprave Mario Jurić
{19}------------------------------------------------
| Prilog 1. | |||||
|---|---|---|---|---|---|
| OF | PĆI PODACI ZA IZDA | AVATELJE | |||
| Razdoblje izvještavanja | a: | 1.1.2025 | do | 30.9.2025 | |
| J E | |||||
| Godina: | 2025 | ||||
| M. contol. | |||||
| Kvartal: | 3 | ||||
| Tromjese | ečni financijski izv | yještaji | |||
| Matični broj (MB): | 02015838 | 1 | atične države | HR | |
| , | clanice | e izdavatelja: | |||
| Matični broj | |||||
| subjekta (MBS): | . | L. | |||
| Osobni identifikacijski broj (OIB): |
LEI: | 747800D0K38EVHMJ4H31 | |||
| Šifra | . I |
||||
| ustanove: | 3983 | ||||
| Turkles independent | LUCUIOS CAROS A A | ||||
| i vrtka izdavatelja: | HELIOS FAROS d.d. | ||||
| Poštanski broj i mjesto: | 21460 | STARI GRAI | ) | ||
| Luca tha Cathart | NACE IE UEU 00 E | ||||
| Ulica i kuchi broj: | NASELJE HELIOS 5 | ||||
| Adresa e-pošte: | [email protected] | ||||
| Internet adresa: | www.heliosfaros.hr | ||||
| Don't and the the three to the | |||||
| Broj zaposlenih (krajem izvještajnog razdoblja): |
|||||
| Konsolidirani izvještaj: | KD (KN | -nije konsolidirano/KD-ko | nsolidirano) | ||
| Revidirano: | RN (RN | -nije revidirano/RD-revidi | rano) | ||
| Tyrtke ovisnih suhia | ekata (prema MSFI): | Sjedišto | ۵٠ | MB: | |
| T VIIIC OVISIMIT SUBJ | skata (prema Mor 1). | Ojedist | ·· | WD. | |
| ECOPULITO D.O.O. | ZAGREB | 2710455 | |||
| I | |||||
| I | |||||
| Knjigovodstveni servis: | Ne | (Da/Ne) | (tyrtka knjigo | vodstvenog servisa) | |
| Osoba za kontakt: | Mario Jurić | (tvrtka krijigo | voustverlog servisa) | ||
| (unosi se samo prezime | i ime osobe za kontakt) | ||||
| Telefon: | +385981642479 | ||||
| Adresa e-pošte: | mario.juric@heliosfa | aros.hr | |||
| Revizorsko društvo: | PricewaterhouseCo (tvrtka revizorskog društ | ||||
| Ovlašteni revizor: | • | vaj | |||
| (ime i prezime) |
{20}------------------------------------------------
BILANCA stanje na dan 30.09.2025.
u eurima
| Obveznik: HELIOS FAROS d.d. i ovisna društva Naziv pozicije 1 A) POTRAŽIVANJA ZA UPISANI A NEUPLAĆENI KAPITAL |
AOP oznaka |
Zadnji dan prethodne | Na izvještajni datum | |
|---|---|---|---|---|
| poslovne godine | tekućeg razdoblja | |||
| 2 | 3 | 4 | ||
| 001 | 0 | 0 | ||
| B) DUGOTRAJNA IMOVINA (AOP 003+010+020+031+036) | 002 | 56.410.440 | 54.869.095 | |
| I. NEMATERIJALNA IMOVINA (AOP 004 do 009) | 003 | 251.561 | 255.820 | |
| 1. Izdaci za razvoj | 004 | 0 | 0 | |
| 2. Koncesije, patenti, licencije, robne i uslužne marke, softver i ostala prava |
005 | 51.406 | 70.991 | |
| 3. Goodwill | 006 | 0 | 0 | |
| 4. Predujmovi za nabavu nematerijalne imovine | 007 | 0 | 0 | |
| 5. Nematerijalna imovina u pripremi | 008 | 0 | 800 | |
| 6. Ostala nematerijalna imovina | 009 | 200.155 | 184.029 | |
| II. MATERIJALNA IMOVINA (AOP 011 do 019) | 010 | 56.158.879 | 54.613.275 | |
| 1. Zemljište | 011 | 11.676.292 | 11.676.292 | |
| 2. Građevinski objekti | 012 | 37.191.572 | 36.228.395 | |
| 3. Postrojenja i oprema | 013 | 3.333.932 | 2.809.378 | |
| 4. Alati, pogonski inventar i transportna imovina | 014 | 1.208.852 | 884.929 | |
| 5. Biološka imovina | 015 | 0 | 0 | |
| 6. Predujmovi za materijalnu imovinu | 016 | 25.929 | 15.441 | |
| 7. Materijalna imovina u pripremi | 017 | 1.873.961 | 2.172.963 | |
| 8. Ostala materijalna imovina | 018 | 0 | 0 | |
| 9. Ulaganje u nekretnine | 019 | 848.341 | 825.877 | |
| III. DUGOTRAJNA FINANCIJSKA IMOVINA (AOP 021 do 030) | 020 | 0 | 0 | |
| 1. Ulaganja u udjele (dionice) poduzetnika unutar grupe | 021 | 0 | 0 | |
| 2. Ulaganja u ostale vrijednosne papire poduzetnika unutar grupe | 022 | 0 | 0 | |
| 3. Dani zajmovi, depoziti i slično poduzetnicima unutar grupe | 023 | 0 | 0 | |
| 4.Ulaganja u udjele (dionice) društava povezanih sudjelujućim interesom |
024 | 0 | 0 | |
| 5. Ulaganja u ostale vrijednosne papire društava povezanih sudjelujućim interesom |
025 | 0 | 0 | |
| 6. Dani zajmovi, depoziti i slično društvima povezanim sudjelujućim interesom |
026 | 0 | 0 | |
| 7. Ulaganja u vrijednosne papire | 027 | 0 | 0 | |
| 8. Dani zajmovi, depoziti i slično | 028 | 0 | 0 | |
| 9. Ostala ulaganja koja se obračunavaju metodom udjela | 029 | 0 | 0 | |
| 10. Ostala dugotrajna financijska imovina | 030 | 0 | 0 | |
| IV. POTRAŽIVANJA (AOP 032 do 035) | 031 | 0 | 0 | |
| 1. Potraživanja od poduzetnika unutar grupe | 032 | 0 | 0 | |
| 2. Potraživanja od društava povezanih sudjelujućim interesom | 033 | 0 | 0 | |
| 3. Potraživanja od kupaca | 034 | 0 | 0 | |
| 4. Ostala potraživanja | 035 | 0 | 0 | |
| V. ODGOĐENA POREZNA IMOVINA | 036 | 0 | 0 | |
| C) KRATKOTRAJNA IMOVINA (AOP 038+046+053+063) | 037 | 10.517.305 | 14.399.633 | |
| I. ZALIHE (AOP 039 do 045) | 038 | 181.684 | 211.383 | |
| 1. Sirovine i materijal | 039 | 171.396 | 204.645 | |
| 2. Proizvodnja u tijeku | 040 | 0 | 0 | |
| 3. Gotovi proizvodi | 041 | 0 | 0 | |
| 4. Trgovačka roba | 042 | 10.288 | 6.738 | |
| 5. Predujmovi za zalihe | 043 | 0 | 0 | |
| 6. Dugotrajna imovina namijenjena prodaji | 044 | 0 | 0 | |
| 7. Biološka imovina | 045 | 0 | 0 | |
| II. POTRAŽIVANJA (AOP 047 do 052) | 046 | 331.967 | 568.915 | |
| 1. Potraživanja od poduzetnika unutar grupe | 047 | 0 | 0 | |
| 2. Potraživanja od društava povezanih sudjelujućim interesom | 048 049 |
0 134.439 |
0 369.175 |
{21}------------------------------------------------
| 4. Potraživanja od zaposlenika i članova poduzetnika | 050 | 0 | 0 |
|---|---|---|---|
| 5. Potraživanja od države i drugih institucija | 051 | 124.551 | 37.569 |
| 6. Ostala potraživanja | 052 | 72.977 | 162.171 |
| III. KRATKOTRAJNA FINANCIJSKA IMOVINA (AOP 054 do 062) | 053 | 2.004.816 | 3.677 |
| 1. Ulaganja u udjele (dionice) poduzetnika unutar grupe | 054 | 0 | 0 |
| 2. Ulaganja u ostale vrijednosne papire poduzetnika unutar grupe | 055 | 0 | 0 |
| 3. Dani zajmovi, depoziti i slično poduzetnicima unutar grupe | 056 | 0 | 0 |
| 4. Ulaganja u udjele (dionice) društava povezanih | |||
| sudjelujućim interesom | 057 | 0 | 0 |
| 5. Ulaganja u ostale vrijednosne papire društava povezanih sudjelujućim interesom |
058 | 0 | 0 |
| 6. Dani zajmovi, depoziti i slično društvima povezanim sudjelujućim interesom |
059 | 0 | 0 |
| 7. Ulaganja u vrijednosne papire | 060 | 0 | 0 |
| 8. Dani zajmovi, depoziti i slično | 061 | 2.004.816 | 3.677 |
| 9. Ostala financijska imovina | 062 | 0 | 0 |
| IV. NOVAC U BANCI I BLAGAJNI | 063 | 7.998.838 | 13.615.658 |
| D) PLAĆENI TROŠKOVI BUDUĆEG RAZDOBLJA I OBRAČUNATI | 064 | 75.128 | 76.198 |
| E) UKUPNO AKTIVA (AOP 001+002+037+064) | 065 | 67.002.873 | 69.344.926 |
| F) IZVANBILANČNI ZAPISI | 066 | 0 | 0 |
| PASIVA | |||
| A) KAPITAL I REZERVE (AOP 068 do 070+076+077+083+086+089) | 067 | 51.492.527 | 53.578.415 |
| I. TEMELJNI (UPISANI) KAPITAL | 068 | 57.949.696 | 57.949.696 |
| II. KAPITALNE REZERVE | 069 | 149 | 149 |
| III. REZERVE IZ DOBITI (AOP 071+072-073+074+075) | 070 | 0 | 0 |
| 1. Zakonske rezerve | 071 | 0 | 0 |
| 2. Rezerve za vlastite dionice | 072 | 0 | 0 |
| 3. Vlastite dionice i udjeli (odbitna stavka) | 073 | 0 | 0 |
| 4. Statutarne rezerve | 074 | 0 | 0 |
| 5. Ostale rezerve | 075 | 0 | 0 |
| IV. REVALORIZACIJSKE REZERVE | 076 | 0 | 0 |
| V. REZERVE FER VRIJEDNOSTI I OSTALO (AOP 078 do 082) | 077 | 0 | 0 |
| 1. Fer vrijednost financijske imovine kroz ostalu sveobuhvatnu dobit (odnosno raspoložive za prodaju) |
078 | 0 | 0 |
| 0 | |||
| 2. Učinkoviti dio zaštite novčanih tokova | 079 | 0 | |
| 3. Učinkoviti dio zaštite neto ulaganja u inozemstvu | 080 | 0 | 0 |
| 4. Ostale rezerve fer vrijednosti | 081 | 0 | 0 |
| 5. Tečajne razlike iz preračuna inozemnog poslovanja (konsolidacija) | 082 | 0 | 0 |
| VI. ZADRŽANA DOBIT ILI PRENESENI GUBITAK (AOP 084-085) | 083 | -4.138.732 | -6.457.317 |
| 1. Zadržana dobit | 084 | 0 | 0 |
| 2. Preneseni gubitak | 085 | 4.138.732 | 6.457.317 |
| VII. DOBIT ILI GUBITAK POSLOVNE GODINE (AOP 087-088) | 086 | -2.318.586 | 2.085.887 |
| 1. Dobit poslovne godine | 087 | 0 | 2.085.887 |
| 2. Gubitak poslovne godine | 088 | 2.318.586 | 0 |
| VIII. MANJINSKI (NEKONTROLIRAJUĆI) INTERES | 089 | 0 | 0 |
| B) REZERVIRANJA (AOP 091 do 096) | 090 | 0 | 0 |
| 1. Rezerviranja za mirovine, otpremnine i slične obveze | 091 | 0 | 0 |
| 2. Rezerviranja za porezne obveze | 092 | 0 | 0 |
| 3. Rezerviranja za započete sudske sporove | 093 | 0 | 0 |
| 4. Rezerviranja za troškove obnavljanja prirodnih bogatstava | 094 | 0 | 0 |
| 5. Rezerviranja za troškove u jamstvenim rokovima | 095 | 0 | 0 |
| 6. Druga rezerviranja | 096 | 0 | 0 |
| C) DUGOROČNE OBVEZE (AOP 098 do 108) | 097 | 14.091.701 | 14.091.701 |
| 1. Obveze prema poduzetnicima unutar grupe | 098 | 0 | 0 |
| 2. Obveze za zajmove, depozite i slično poduzetnika unutar grupe | 099 | 0 | 0 |
| 3. Obveze prema društvima povezanim sudjelujućim interesom | 100 | 0 | 0 |
| 4. Obveze za zajmove, depozite i slično društava povezanih | 101 | 0 | 0 |
| sudjelujućim interesom | |||
| 5. Obveze za zajmove, depozite i slično | 102 | 0 | 0 |
| 6. Obveze prema bankama i drugim financijskim institucijama | 103 | 13.800.102 | 13.800.102 |
{22}------------------------------------------------
| 7. Obveze za predujmove | 104 | 0 | 0 |
|---|---|---|---|
| 8. Obveze prema dobavljačima | 105 | 0 | 0 |
| 9. Obveze po vrijednosnim papirima | 106 | 0 | 0 |
| 10. Ostale dugoročne obveze | 107 | 103.177 | 103.177 |
| 11. Odgođena porezna obveza | 108 | 188.422 | 188.422 |
| D) KRATKOROČNE OBVEZE (AOP 110 do 123) | 109 | 1.167.532 | 1.467.134 |
| 1. Obveze prema poduzetnicima unutar grupe | 110 | 0 | 0 |
| 2. Obveze za zajmove, depozite i slično poduzetnika unutar grupe | 111 | 0 | 0 |
| 3. Obveze prema društvima povezanim sudjelujućim interesom | 112 | 0 | 0 |
| 4. Obveze za zajmove, depozite i slično društava povezanih sudjelujućim interesom |
113 | 0 | 0 |
| 5. Obveze za zajmove, depozite i slično | 114 | 0 | 0 |
| 6. Obveze prema bankama i drugim financijskim institucijama | 115 | 147.573 | 149.345 |
| 7. Obveze za predujmove | 116 | 288.542 | 307.634 |
| 8. Obveze prema dobavljačima | 117 | 305.693 | 261.522 |
| 9. Obveze po vrijednosnim papirima | 118 | 0 | 0 |
| 10. Obveze prema zaposlenicima | 119 | 395.716 | 494.803 |
| 11. Obveze za poreze, doprinose i sličana davanja | 120 | 10.640 | 251.855 |
| 12. Obveze s osnove udjela u rezultatu | 121 | 0 | 0 |
| 13. Obveze po osnovi dugotrajne imovine namijenjene prodaji | 122 | 0 | 0 |
| 14. Ostale kratkoročne obveze | 123 | 19.368 | 1.975 |
| E) ODGOĐENO PLAĆANJE TROŠKOVA I PRIHOD BUDUĆEGA RAZDOBLJA |
124 | 251.113 | 207.676 |
| F) UKUPNO – PASIVA (AOP 067+090+097+109+124) | 125 | 67.002.873 | 69.344.926 |
| G) IZVANBILANČNI ZAPISI | 126 | 0 | 0 |
{23}------------------------------------------------
RAČUN DOBITI I GUBITKA u razdoblju 01.01.2025. do 30.09.2025.
| Obveznik: HELIOS FAROS d.d. i ovisna društva | ||||||
|---|---|---|---|---|---|---|
| Naziv pozicije | AOP oznaka |
Isto razdoblje prethodne godine | Tekuće razdoblje | |||
| Kumulativ | Tromjesečje | Kumulativ | Tromjesečje | |||
| 1 I. POSLOVNI PRIHODI (AOP 002 do 006) |
2 001 |
3 12.158.958 |
4 9.242.958 |
5 13.681.824 |
6 10.407.935 |
|
| 1. Prihodi od prodaje s poduzetnicima unutar grupe | 002 | 0 | 0 | 0 | 0 | |
| 2. Prihodi od prodaje (izvan grupe) | 003 | 12.004.707 | 9.212.257 | 13.560.350 | 10.374.325 | |
| 3. Prihodi na temelju upotrebe vlastitih proizvoda, robe i usluga | 004 | 865 | -4.324 | 0 | 0 | |
| 4. Ostali poslovni prihodi s poduzetnicima unutar grupe | 005 | 0 | 0 | 0 | 0 | |
| 5. Ostali poslovni prihodi (izvan grupe) | 006 | 153.386 | 35.025 | 121.474 | 33.610 | |
| II. POSLOVNI RASHODI (AOP 08+009+013+017+018+019+022+029) | 007 | 12.544.311 | 5.801.576 | 11.234.233 | 5.686.372 | |
| 1. Promjene vrijednosti zaliha proizvodnje u tijeku i gotovih proizvoda | 008 | 0 | 0 | 0 | 0 | |
| 2. Materijalni troškovi (AOP 010 do 012) | 009 | 4.748.332 | 2.713.074 | 4.633.625 | 2.678.365 | |
| a) Troškovi sirovina i materijala | 010 | 2.492.093 | 1.519.956 | 2.176.314 | 1.360.887 | |
| b) Troškovi prodane robe | 011 | 26.875 | 17.736 | 28.639 | 19.792 | |
| c) Ostali vanjski troškovi | 012 | 2.229.364 | 1.175.382 | 2.428.672 | 1.297.686 | |
| 3. Troškovi osoblja (AOP 014 do 016) | 013 | 3.222.064 | 1.828.692 | 3.545.957 | 1.934.901 | |
| a) Neto plaće i nadnice | 014 | 2.004.983 | 1.154.788 | 2.233.876 | 1.223.493 | |
| b) Troškovi poreza i doprinosa iz plaća | 015 | 793.474 | 437.188 | 845.778 | 457.787 | |
| c) Doprinosi na plaće | 016 | 423.607 | 236.716 | 466.303 | 253.621 | |
| 4. Amortizacija | 017 | 2.047.757 | 756.574 | 2.220.713 | 728.154 | |
| 5. Ostali troškovi | 018 | 1.144.443 | 460.204 | 826.898 | 339.936 | |
| 6. Vrijednosna usklađenja (AOP 020+021) | 019 | 0 | 0 | 0 | 0 | |
| a) dugotrajne imovine osim financijske imovine | 020 | 0 | 0 | 0 | 0 | |
| b) kratkotrajne imovine osim financijske imovine | 021 | 0 | 0 | 0 | 0 | |
| 7. Rezerviranja (AOP 023 do 028) | 022 | 0 | 0 | 0 | 0 | |
| a) Rezerviranja za mirovine, otpremnine i slične obveze | 023 | 0 | 0 | 0 | 0 | |
| b) Rezerviranja za porezne obveze | 024 | 0 | 0 | 0 | 0 | |
| c) Rezerviranja za započete sudske sporove | 025 | 0 | 0 | 0 | 0 | |
| d) Rezerviranja za troškove obnavljanja prirodnih bogatstava | 026 | 0 | 0 | 0 | 0 | |
| e) Rezerviranja za troškove u jamstvenim rokovima | 027 | 0 | 0 | 0 | 0 | |
| f) Druga rezerviranja | 028 | 0 | 0 | 0 | 0 | |
| 8. Ostali poslovni rashodi | 029 | 1.381.715 | 43.032 | 7.040 | 5.016 | |
| III. FINANCIJSKI PRIHODI (AOP 031 do 040) | 030 | 334.359 | 248.614 | 107.453 | 30.763 | |
| 1. Prihodi od ulaganja u udjele (dionice) poduzetnika unutar grupe | 031 | 0 | 0 | 0 | 0 | |
| 2. Prihodi od ulaganja u udjele (dionice) društava povezanih | 032 | 0 | 0 | 0 | 0 | |
| sudjelujućim interesima | ||||||
| 3. Prihodi od ostalih dugotrajnih financijskih ulaganja i zajmova poduzetnicima unutar grupe |
033 | 0 | 0 | 0 | 0 | |
| 4. Ostali prihodi s osnove kamata iz odnosa s poduzetnicima unutar grupe |
034 | 0 | 0 | 0 | 0 | |
| 5. Tečajne razlike i ostali financijski prihodi iz odnosa s | ||||||
| poduzetnicima unutar grupe | 035 | 0 | 0 | 0 | 0 | |
| 6. Prihodi od ostalih dugotrajnih financijskih ulaganja i zajmova | 036 | 0 | 0 | 0 | 0 | |
| 7. Ostali prihodi s osnove kamata | 037 | 44.222 | 41.731 | 107.117 | 30.427 | |
| 8. Tečajne razlike i ostali financijski prihodi | 038 | 7 | 0 | 0 | 0 | |
| 9. Nerealizirani dobici (prihodi) od financijske imovine | 039 | 0 | 0 | 0 | 0 | |
| 10. Ostali financijski prihodi | 040 | 290.130 | 206.883 | 336 | 336 | |
| IV. FINANCIJSKI RASHODI (AOP 042 do 048) | 041 | 305.418 | 136.923 | 469.157 | 157.662 | |
| 1. Rashodi s osnove kamata i slični rashodi s poduzetnicima unutar | ||||||
| grupe | 042 | 0 | 0 | 0 | 0 | |
| 2. Tečajne razlike i drugi rashodi s poduzetnicima unutar grupe | 043 | 0 | 0 | 0 | 0 | |
| 3. Rashodi s osnove kamata i slični rashodi | 044 | 294.619 | 134.287 | 461.193 | 153.516 | |
| 4. Tečajne razlike i drugi rashodi | 045 | 0 | 0 | 0 | 0 | |
| 5. Nerealizirani gubici (rashodi) od financijske imovine | 046 | 0 | 0 | 0 | 0 | |
| 6. Vrijednosna usklađenja financijske imovine (neto) | 047 | 289 | 0 | 0 | 0 | |
| 7. Ostali financijski rashodi | 048 | 10.510 | 2.636 | 7.964 | 4.146 | |
| V. UDIO U DOBITI OD DRUŠTAVA POVEZANIH SUDJELUJUĆIM | ||||||
| INTERESOM | 049 | 0 | 0 | 0 | 0 | |
| VI. UDIO U DOBITI OD ZAJEDNIČKIH POTHVATA | 050 | 0 | 0 | 0 | 0 | |
| VII. UDIO U GUBITKU OD DRUŠTAVA POVEZANIH SUDJELUJUĆIM | 051 | 0 | 0 | 0 | 0 | |
| INTERESOM | ||||||
| VIII. UDIO U GUBITKU OD ZAJEDNIČKIH POTHVATA | 052 | 0 | 0 | 0 | 0 | |
| IX. UKUPNI PRIHODI (AOP 001+030+049 +050) | 053 | 12.493.317 | 9.491.572 | 13.789.277 | 10.438.698 | |
| X. UKUPNI RASHODI (AOP 007+041+051 + 052) | 054 | 12.849.729 | 5.938.499 | 11.703.390 | 5.844.034 | |
| XI. DOBIT ILI GUBITAK PRIJE OPOREZIVANJA (AOP 053-054) | 055 | -356.412 | 3.553.073 | 2.085.887 | 4.594.664 | |
| 1. Dobit prije oporezivanja (AOP 053-054) | 056 | 0 | 3.553.073 | 2.085.887 | 4.594.664 | |
| 2. Gubitak prije oporezivanja (AOP 054-053) | 057 | -356.412 | 0 | 0 | 0 | |
| XII. POREZ NA DOBIT | 058 | 14.834 | 0 | 0 | 0 | |
| XIII. DOBIT ILI GUBITAK RAZDOBLJA (AOP 055-059) | 059 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 | |
| 1. Dobit razdoblja (AOP 055-059) | 060 | 0 | 3.553.073 | 2.085.887 | 4.594.664 | |
| 2. Gubitak razdoblja (AOP 059-055) | 061 | -371.246 | 0 | 0 | 0 | |
| PREKINUTO POSLOVANJE (popunjava poduzetnik obveznika MSFI-a samo ako ima prekinuto poslovanje) XIV. DOBIT ILI GUBITAK PREKINUTOG POSLOVANJA PRIJE |
||||||
| OPOREZIVANJA (AOP 063-064) | 062 | 0 | 0 | 0 | 0 | |
| 1. Dobit prekinutog poslovanja prije oporezivanja | 063 | 0 | 0 | 0 | 0 | |
| 2. Gubitak prekinutog poslovanja prije oporezivanja | 064 | 0 | 0 | 0 | 0 | |
| XV. POREZ NA DOBIT PREKINUTOG POSLOVANJA | 065 | 0 | 0 | 0 | 0 | |
| 1. Dobit prekinutog poslovanja za razdoblje (AOP 062-065) | 066 | 0 | 0 | 0 | 0 | |
| 2. Gubitak prekinutog poslovanja za razdoblje (AOP 065-062) | 067 | 0 | 0 | |||
| UKUPNO POSLOVANJE (popunjava samo poduzetnik obveznik MSFI-a koji ima prekinuto poslovanje) | 0 | 0 |
{24}------------------------------------------------
| 1. Dobit prije oporezivanja (AOP 068) | 069 | 0 | 0 | 0 | 0 |
|---|---|---|---|---|---|
| 2. Gubitak prije oporezivanja (AOP 068) | 070 | 0 | 0 | 0 | 0 |
| XVII. POREZ NA DOBIT (AOP 058+065) | 071 | 0 | 0 0 |
0 0 |
0 0 |
| XVIII. DOBIT ILI GUBITAK RAZDOBLJA (AOP 068-071) | 072 | 0 | |||
| 1. Dobit razdoblja (AOP 068-071) | 073 | 0 | 0 | 0 | 0 |
| 2. Gubitak razdoblja (AOP 071-068) | 074 | 0 | 0 | 0 | 0 |
| DODATAK RDG-u (popunjava poduzetnik koji sastavlja konsolidirani godišnji financijski izvještaj) | |||||
| XIX. DOBIT ILI GUBITAK RAZDOBLJA (AOP 076+077) | 075 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 |
| 1. Pripisana imateljima kapitala matice | 076 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 |
| 2. Pripisana manjinskom (nekontrolirajućem) interesu | 077 | 0 | 0 | 0 | 0 |
| IZVJEŠTAJ O OSTALOJ SVEOBUHVATNOJ DOBITI (popunjava poduzetnik obveznik primjene MSFI-a) | 3.553.073 | 2.085.887 | 4.594.664 | ||
| I. DOBIT ILI GUBITAK RAZDOBLJA | 078 | -371.246 | |||
| II. OSTALA SVEOBUHVATNA DOBIT/GUBITAK PRIJE POREZA (AOP 80 + 87) |
079 | 0 | 0 | 0 | 0 |
| III. Stavke koje neće biti reklasificirane u dobit ili gubitak (AOP 081 | |||||
| do 085) | 080 | 0 | 0 | 0 | 0 |
| 1. Promjene revalorizacijskih rezervi dugotrajne materijalne i | |||||
| nematerijalne imovine | 081 | 0 | 0 | 0 | 0 |
| 2. Dobitak ili gubitak s osnove naknadnog vrednovanja vlasničkih | 082 | 0 | 0 | 0 | 0 |
| vrijednosnih papira po fer vrijednosti kroz ostalu sveobuhvatnu dobit | |||||
| 3. Promjene fer vrijednosti financijske obveze po fer vrijednosti kroz | |||||
| račun dobiti i gubitka koja se može pripisati promjenama kreditnog | 083 | 0 | 0 | 0 | 0 |
| rizika obveze | |||||
| 4. Aktuarski dobici/gubici po planovima definiranih primanja | 084 | 0 | 0 | 0 | 0 |
| 5. Ostale stavke koje neće biti reklasificirane | 085 | 0 | 0 | 0 | 0 |
| 6. Porez na dobit koji se odnosi na stavke koje neće biti reklasificirane | 086 | 0 | 0 | 0 | 0 |
| IV. Stavke koje je moguće reklasificirati u dobit ili gubitak (AOP | |||||
| 088 do 095) | 087 | 0 | 0 | 0 | 0 |
| 1. Tečajne razlike iz preračuna inozemnog poslovanja | 088 | 0 | 0 | 0 | 0 |
| 2. Dobitak ili gubitak s osnove naknadnog vrednovanja dužničkih | |||||
| vrijednosnih papira po fer vrijednosti kroz ostalu sveobuhvatnu dobit | 089 | 0 | 0 | 0 | 0 |
| 4. Dobit ili gubitak s osnove učinkovite zaštite novčanih tokova | 090 | 0 | 0 | 0 | 0 |
| 5. Dobit ili gubitak s osnove učinkovite zaštite neto ulaganja u | |||||
| inozemstvu | 091 | 0 | 0 | 0 | 0 |
| 6. Udio u ostaloj sveobuhvatnoj dobiti/gubitku društava povezanih | |||||
| sudjelujućim interesom | 092 | 0 | 0 | 0 | 0 |
| 6. Promjene fer vrijednosti vremenske vrijednosti opcije | 093 | 0 | 0 | 0 | 0 |
| 7. Promjene fer vrijednosti terminskih elemenata terminskih ugovora | 094 | 0 | 0 | 0 | 0 |
| 8. Ostale stavke koje je moguće reklasificirati u dobit ili gubitak | 095 | 0 | 0 | 0 | 0 |
| 9. Porez na dobit koji se odnosi na stavke koje je moguće reklasificirati | 096 | 0 | 0 | 0 | 0 |
| u dobit ili gubitak | |||||
| V. NETO OSTALA SVEOBUHVATNA DOBIT ILI GUBITAK (AOP | 097 | 0 | 0 | 0 | 0 |
| 080+087 - 086 - 096) | |||||
| VI. SVEOBUHVATNA DOBIT ILI GUBITAK RAZDOBLJA (AOP | 098 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 |
| DODATAK Izvještaju o ostaloj sveobuhvatnoj dobiti (popunjava poduzetnik koji sastavlja konsolidirani izvještaj) | |||||
| VI. SVEOBUHVATNA DOBIT ILI GUBITAK RAZDOBLJA (AOP | 099 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 |
| 1. Pripisana imateljima kapitala matice | 100 | -371.246 | 3.553.073 | 2.085.887 | 4.594.664 |
| 2. Pripisana manjinskom (nekontrolirajućem) interesu | 101 | 0 | 0 | 0 | 0 |
{25}------------------------------------------------
IZVJEŠTAJ O NOVČANOM TIJEKU - Indirektna metoda
u razdoblju 01.01.2025. do 30.09.2025.
| u eurima Obveznik: HELIOS FAROS d.d. i ovisna društva |
|||||||||
|---|---|---|---|---|---|---|---|---|---|
| Naziv pozicije | AOP | Isto razdoblje prethodne godine | Tekuće razdoblje | ||||||
| 1 | oznaka 2 |
3 | 4 | ||||||
| Novčani tokovi od poslovnih aktivnosti | |||||||||
| 1. Dobit prije oporezivanja | 001 | -371.247 | 2.085.885 | ||||||
| 2. Usklađenja (AOP 003 do 010): a) Amortizacija |
002 003 |
3.635.870 2.047.757 |
2.560.835 2.220.713 |
||||||
| b) Dobici i gubici od prodaje i vrijednosna usklađenja dugotrajne | |||||||||
| materijalne i | 004 | 0 | -13.954 | ||||||
| c) Dobici i gubici od prodaje i nerealizirani dobici i gubici i vrijednosno | 005 | 289 | 0 | ||||||
| usklađenje d) Prihodi od kamata i dividendi |
006 | -44.222 | -107.117 | ||||||
| e) Rashodi od kamata | 007 | 294.619 | 461.193 | ||||||
| f) Rezerviranja | 008 | 0 | 0 | ||||||
| g) Tečajne razlike (nerealizirane) | 009 | 0 | 0 | ||||||
| h) Ostala usklađenja za nenovčane transakcije i nerealizirane dobitke i | 010 | 1.337.427 | 0 | ||||||
| gubitke | |||||||||
| I. Povećanje ili smanjenje novčanih tokova prije promjena u radnom kapitalu (AOP 001+002) |
011 | 3.264.623 | 4.646.720 | ||||||
| 3. Promjene u radnom kapitalu (AOP 013 do 016) | 2.108.793 | ||||||||
| a) Povećanje ili smanjenje kratkoročnih obveza | 012 013 |
708.281 539.051 |
375.164 | ||||||
| b) Povećanje ili smanjenje kratkotrajnih potraživanja | 014 | 113.233 | 1.763.326 | ||||||
| c) Povećanje ili smanjenje zaliha | 015 | 55.997 | -29.697 | ||||||
| d) Ostala povećanja ili smanjenja radnog kapitala | 016 | 0 | 0 | ||||||
| II. Novac iz poslovanja (AOP 011+012) | 017 | 3.972.904 | 6.755.513 | ||||||
| 4. Novčani izdaci za kamate | 018 | -259.717 | -459.421 | ||||||
| 5. Plaćeni porez na dobit | 019 | 0 | 0 | ||||||
| A) NETO NOVČANI TOKOVI OD POSLOVNIH AKTIVNOSTI (AOP 017 do 019) |
020 | 3.713.187 | 6.296.092 | ||||||
| Novčani tokovi od investicijskih aktivnosti | |||||||||
| 1. Novčani primici od prodaje dugotrajne materijalne i nematerijalne | |||||||||
| imovine | 021 | 0 | 46.510 | ||||||
| 2. Novčani primici od prodaje financijskih instrumenata | 022 | 0 | 0 | ||||||
| 3. Novčani primici od kamata | 023 | 0 | 106.911 | ||||||
| 4. Novčani primici od dividendi | 024 | 0 | 0 | ||||||
| 5. Novačani primici s osnove povrata danih zajmova i štednih uloga | 025 | 0 | 0 | ||||||
| 6. Ostali novčani primici od investicijskih aktivnosti | 026 | 0 | 0 | ||||||
| III. Ukupno novčani primici od investicijskih aktivnosti (AOP 021 do 026) |
027 | 0 | 153.421 | ||||||
| 1. Novčani izdaci za kupnju dugotrajne materijalne i nematerijalne imovine | 028 | -8.408.590 | -832.693 | ||||||
| 2. Novčani izdaci za stjecanje financijskih instrumenata | 029 | 0 | 0 | ||||||
| 3. Novačani izdaci s osnove danih zajmova i štednih uloga za razdoblje | 030 | 0 | 0 | ||||||
| 4. Stjecanje ovisnog društva, umanjeno za stečeni novac 5. Ostali novčani izdaci od investicijskih aktivnosti |
031 | 0 | 0 0 |
||||||
| IV. Ukupno novčani izdaci od investicijskih aktivnosti (AOP 028 do | 032 | -6.000.000 | |||||||
| 032) | 033 | -14.408.590 | -832.693 | ||||||
| B) NETO NOVČANI TOKOVI OD INVESTICIJSKIH AKTIVNOSTI (AOP | |||||||||
| 027+033) | 034 | -14.408.590 | -679.272 | ||||||
| Novčani tokovi od financijskih aktivnosti | |||||||||
| 1. Novčani primici od povećanja temeljnog (upisanog) kapitala | 035 | 0 | 0 | ||||||
| 2. Novčani primici od izdavanja vlasničkih i dužničkih financijskih | 036 | 0 | 0 | ||||||
| instrumenata 3. Novčani primici od glavnice kredita, pozajmica i drugih posudbi |
037 | 7.406.179 | 0 | ||||||
| 4. Ostali novčani primici od financijskih aktivnosti | 038 | 0 | 0 | ||||||
| V. Ukupno novčani primici od financijskih aktivnosti (AOP 035 do 038) | 039 | 7.406.179 | 0 | ||||||
| 1. Novčani izdaci za otplatu glavnice kredita, pozajmica i drugih posudbi i | 040 | 0 | 0 | ||||||
| dužničkih financijskih instrumenata 2. Novčani izdaci za isplatu dividendi |
041 | 0 | 0 | ||||||
| 3. Novčani izdaci za financijski najam | 042 | 0 | 0 | ||||||
| 4. Novčani izdaci za otkup vlastitih dionica i smanjenje temeljnog | 0 | ||||||||
| (upisanog) kapitala | 043 | 0 | |||||||
| 5. Ostali novčani izdaci od financijskih aktivnosti | 044 | 0 | 0 | ||||||
| VI. Ukupno novčani izdaci od financijskih aktivnosti (AOP 040 do 044) | 045 | 0 | 0 | ||||||
| C) NETO NOVČANI TOKOVI OD FINANCIJSKIH AKTIVNOSTI (AOP 039+045) |
046 | 7.406.179 | 0 | ||||||
| 1. Nerealizirane tečajne razlike po novcu i novčanim ekvivalentima | 047 | 0 | 0 | ||||||
| D) NETO POVEĆANJE ILI SMANJENJE NOVČANNIH TOKOVA (AOP | 048 | -3.289.224 | 5.616.820 | ||||||
| 020+034+046+047) | |||||||||
| E) NOVAC I NOVČANI EKVIVALENTI NA POČETKU RAZDOBLJA | 049 | 7.377.349 | 7.998.838 | ||||||
| F) NOVAC I NOVČANI EKVIVALENTI NA KRAJU RAZDOBLJA (AOP 048+049) |
050 | 4.088.125 | 13.615.658 | ||||||
{26}------------------------------------------------
IZVJESTAJ O PROMJENAMA KAPITALA za razdoblje od 1.1.2025 do 30.9.2025 u eurima
| The second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process of the second process o | za razdoblje od 1.1.2025 do | 30.9.2025 | Raspodialijyo imat | oliima kanitala matir | ra . | u eurima | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March Marc | Fer vriiednost | |||||||||||||||||||
| March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March Marc | financijske | Hčinkoviti dio | Točajno razliko iz | Ukuppo | Maniinski | |||||||||||||||
| Company | Opis pozicije | AOP oznaka |
Temeljni (upisani) | Rezerve za | Vlastite dionice i | Revalorizacijske | imovine kroz | Učinkoviti dio | zaštite neto | Ostale rezerve fer | r preračuna | Zadržana dobit / | Dobit / gubitak | raspodjeljivo | (nekontrolirajući) | Ukupno kapital i | ||||
| Company | Kapitaine rezerve | Zakonske rezervi | vlastite dionice | udjeli (odbitna stavka) |
Statutarne rezerv | e Ostale rezerve | sveobuhvatnu | tokova | ulaganja u | vrijednosti | preneseni gubital | poslovne godine | interes | |||||||
| Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Sect | dobit (raspoloživa | 100010 | kapitala matice | |||||||||||||||||
| Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Sect | za prodaju) | 40 (0.1.0.7 | ||||||||||||||||||
| Company | 1 | 17 | + 8 do 17) | 19 | ||||||||||||||||
| Company and the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of | Prethodno razdoblje | |||||||||||||||||||
| Company | Stanje na dan početka prethodne poslovne godine | 56.615.057 | 7 149 | 1 | 0 | 0 ( | ) ( | ) ( | ) ( | 0 ( | 0 0 | 0 | 0 | ) ( | -2.718.052 | -1.420.680 | 52.476.474 | 0 | 52.476.474 | |
| Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Section Sect | ) ( | 1 | 0 | 0 0 | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | ) ( | ) ( | 0 | 0 | 0 | 0 | |||
| March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March March Marc | 03 | 0 | 0 | 0 ( | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| Section | do 03) | 04 | 56.615.057 | 7 149 | 1 | 0 | 0 ( | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.718.052 | -1.420.680 | 52.476.474 | 0 | 52.476.474 |
| The state of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of | 05 | ) ( | 0 | 0 ( | ) | ) ( | ) ( | 0 ( | ) ( | il c | 0 | ) ( | -2.318.586 | -2.318.586 | 0 | -2.318.586 | ||||
| The state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the | ) ( | il . | 0 | 0 ( | ) . | ) ( | ) ( | 0 ( | ) ( | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | ||||
| Seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the seminar of the semina | 7. Promjene revalorizacijskih rezervi dugotrajne materijalne i | , , | 0 | 0 ( | , | . , | , , | , | , | , , | 0 | 0 | 0 | |||||||
| Control of the proper part angle Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part | nematerijalne imovine | ٠, | • | , | , | · · | 1 | 1 | , | · | Ü | ٠ | ||||||||
| Control of the proper part angle Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part | 8. Dobitak ili gubitak a cangua naknadnog vrodnovanja financijske imovine prema for | |||||||||||||||||||
| Manufacture of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the | 08 | ( | ) ( | 0 | 0 ( | ) | 0 | ) ( | 0 | 0 0 | 0 | ( | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticology Manufacture Anticol | ||||||||||||||||||||
| Section Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column | 09 | ) ( | 1 | 0 | 0 ( | ) | 0 ( | ) ( | 0 ( | 0 | ) | ) ( | 9 | 0 | 0 | 0 | 0 | 0 | ||
| Section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the section of the sect | 10. Dobitak ili gubitak s osnove učinkovite zaštite neto ulaganja | 10 | ) ( | 0 | 0 0 | ) | ) ( | ) ( | 0 0 | ) ( | 1 | ) ( | ) ( | 0 | 0 | 0 | 0 | 0 | ||
| Seminary Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market Market | - | - | ||||||||||||||||||
| Control print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print print pr | 111. Outo u ostatoj sveobunvatnoj dobiti/gubitku društava povezanih sudielujućim interesom |
11 | 0 | ) ( | 0 | 0 ( | ) ( | 0 | 0 | 0 | 0 | ) ( | ) ( | 0 | 0 | 0 | 0 | 0 | 0 | |
| Company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the company of the comp | 12 | ) ( | 0 | o | 1 | 0 | 1 | 0 | 0 | 0 | 0 | |||||||||
| Section of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of the continue of t | 1.334.639 | 9 0 | 0 | 0 0 | 0 0 | 0 | 0 | 0 | 1.334.639 | 0 | 1.334.639 | |||||||||
| The service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the se | 14. Porez na transakcije priznate direktno u kapitalu | ) ( | 0 | 0 ( | ) . | 0 0 | ) ( | 0 ( | ) ( | ) ( | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | |||
| The service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the service of the se | 15. Smanjenje temeljnog (upisanog) kapitala (osim u postupku predstečajne nagodbe | 4.5 | , | , | , | |||||||||||||||
| Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Comp | i nastalog reinvestiranjem dobiti) | 15 | 1 ' | Ί ' | 1 | 1 | Ί ' | Ί ' | Ί ' | Ί ' | Ί ' | Ί ' | 1 ' | 1 ' | Ί ' | Ί ' | í °l | 0 | 0 | 0 |
| Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Comp | 1 | .1 | .1 | .1 | J | .1 | J | 1 | 1 | J | J | 1 | ||||||||
| 1 | то. Smanjenje temeljnog (upisanog) kapitala u postupku predstečajne nagodbe | 16 | 1 | 'l ' | Ί ' | ۳ | ' ' | Ί ' | 'l ' | 'l ' | ή ' | 'l ' | Ί ' | Ί ' | Ί ' | 'l ' | 'l ° | 0 | 0 | 0 |
| 1 | 17. Smaniania tamalinaa (unisanaa) kanitele eestelee seisuselisesi ee 1.177 | 1 . | 1 | , | _ | |||||||||||||||
| 15 Continue 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 | 17. Smarijenje temeljnog (upisanog) kapitala nastalog reinvestiranjem dobiti | 17 | 1 | 'L' | · | · · | ' | 1 | ' | 1 | 'L ' | 1 | 1 | ' ° | 0 | 0 | 0 | |||
| State Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue Continue C | 18. Otkup vlastitih dionica/udjela | ) ( | 0 | 0 0 | ) | 0 | ) ( | 0 ( | ) ( | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | 0 | |||
| Consideration Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part Part | 0 | 0 | 1 | 0 | 0 0 | ) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Company control preparation preparation 1 | 0 0 | 0 | 0 0 | 0 ( | 0 | 0 ( | 0 0 | 0 | 0 ( | 0 ( | 0 | 0 | 0 | 0 | ||||||
| Supplies with the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of the property of | 0 | 0 ( | 0 | 4 400 000 | 0 | 0 | 0 | 0 | ||||||||||||
| Registry for producting containing producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting producting product | 0 | 0 0 | ) ( | 0 ( | ) ( | 1 | -1.420.680 | 1.420.680 | 0 | 0 | 0 | |||||||||
| Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Comp | 24. Stanie na zadnii dan izvieštainog razdoblia prethodne poslovne godine (04 | , | , | , | , | , | 1 | 1 | ' | , | , | 0 | ||||||||
| Section Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Comp | do 23) | 24 | 57.949.696 | 149 | 0 | 0 | 0 | 0 | 0 | ( | 0 | -4.138.732 | -2.318.586 | 51.492.527 | 0 | 51.492.527 | ||||
| Section Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Company Comp | DODATAK IZVJEŠTAJU O PROMJENAMA KAPITALA (popunjava poduzetnik ob | oveznik primjene M | ISFI-a) | , | , | , | , | |||||||||||||
| Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Procession Pro | I. OSTALA SVEOBUHVATNA DOBIT PRETHODNOG | 4 004 000 | • | 4 00 4 000 | ||||||||||||||||
| ## MARKANE AL PLAN SHARM AND AL PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF TH | RAZDOBLJA, UMANJENO ZA POREZE (AOP 06 do 14) | 25 | 1.334.038 | , | · | ' | ' | , | 1 | 1 | ' | ' | , | , o | 1.334.039 | U | 1.554.659 | |||
| ## MARKANE AL PLAN SHARM AND AL PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF THE PROPERTY OF TH | II SVEODIJAVATNA DODIT II I GUDITAV DRETUODAGO | |||||||||||||||||||
| ## STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MATERIAL STANDAM PART OF MA | RAZDOBLJA (AOP 05+25) | 26 | 1.334.639 | 9 | 0 | 0 ( | 0 | 0 | 0 | 0 | ) ( | 0 | 0 | -2.318.586 | -983.947 | 0 | -983.947 | |||
| ## MATERIAL PRINCES PRINCES 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 | ||||||||||||||||||||
| The price of the position for the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing of the positive growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing growing gro | III. TRANSAKCIJE S VLASNICIMA PRETHODNOG RAZDOBLJA | 27 | 0 | 0 0 | 0 | 0 | 0 | -1.420.680 | 1.420.680 | 0 | 0 | 0 | ||||||||
| Supple and purple below problems problems 23 | ||||||||||||||||||||
| 2 Progress produced products 29 | • | 1 00 | 57.040.000 | .1 | .1 | ٠ . | .1 | d . | .1 | .1 | 54 400 507 | 54 400 507 | ||||||||
| 3 sproadpoint with a protein proprieting (APP 36 0.5) 31 | 57.949.090 | 148 | 0 | 0 0 | 4.130.73 | -2.310.300 | 51.492.527 | 0 | 51.492.527 | |||||||||||
| 4 Seging that appeals alter a positional status a ground producting producting (PAP 216 007) 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | 0 | 0 0 | ) ( | ) | 0 ( | ) ( | 1 | 1 | ) ( | 0 | . 0 | 0 | . 0 | |||||||
| 5. Oscillary desirable message growing and secure of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the property of the region of the region of the property of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of the region of | ||||||||||||||||||||
| ** Table with the previous reasonary protections *** The protection of the previous and previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protections of the previous protection | 4. Stanje na dan početka tekuće poslovne godine (prepravljeno) (AOP 28 do 30) | 31 | 57.949.696 | 149 | ' | 0 | 0 | 9 | 0 | 0 | ) | -4.138.73 | -2.318.586 | 51.492.528 | 0 | 51.492.528 | ||||
| 7. Promption environal parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties and environal parties in the parties an | 5. Dobit/gubitak razdoblja | 32 | ( | ) ( | 0 | 0 ( | ) . | 0 0 | ) ( | 0 ( | 0 0 | ( | ) ( | 0 | ) ( | 2.085.887 | 2.085.887 | 0 | 2.085.887 | |
| Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Com | Tečajne razlike iz preračuna inozemnog poslovanja | 33 | ) ( | 0 | 0 ( | ) | 0 | ) 0 | 0 ( | ) ( | ) ( | ) ( | 0 | ) ( | 0 | 0 | 0 | 0 | ||
| Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Commission Com | 7. Promjene revalorizacijskih rezervi dugotrajne materijalne i | 34 | ) ( | 0 | 0 0 | , | 0 0 | ol r | ء اد | 0 | 0 | 0 | 0 | |||||||
| ** ** ** ** ** ** ** ** ** ** ** ** ** | ļ | 1 | ||||||||||||||||||
| 9 Cobatiling Against and convolument activities reconstruction and particular and configuration of the against and convolument and the reconstruction of the against and convolument and the reconstruction of the against and convolument and the reconstruction of the against and convolument and configuration and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolument and convolu |
|
35 | į, | 0 0 | 0 | 0 ( | ' | ) ( | ) ( | 0 | ) ( | 1 ( | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column Column C | 36 | , , | 0 | 0 . | , | 0 ( | 1 | , | , | , | 0 | 0 | 0 | |||||||
| 1 | - 30 | , | 1 | , and a | , | , | 1 | , | l | 1 | · ' | U | Ü | |||||||
| 1. Substant particular plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant plant p | 10. Dobitak ili gubitak s osnove učinkovite zaštite neto ulaganja | 37 | o 0 | 0 | 0 0 | ) . | ) ( | 0 0 | 0 0 | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | 0 | |||
| Contact the supplication independent polymental supplication in primary in the supplication in primary in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication in the supplication i | 1 | |||||||||||||||||||
| 12. Ablasanés décisération plantagine 39 | povezanih sudjelujućim interesom | 38 | 0 | 0 0 | ) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||
| 13. Okular nordamicha promiprie kapitaha promiprie kapitaha promiprie kapitaha promiprie kapitaha promiprie kapitaha u pada piku predakcipira nagodise da 14 u 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | 39 | c | ) ( | 0 | 0 ( | 0 0 | ) ( | D ( | 0 | ) ( | ) ( | ) ( | ) ( | 0 | 0 | 0 | 0 | |||
| 15. Smarliperije termelijog (upisanog) kapilitale (unim u postupku predshećajne nagodbe 42 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | 13. Ostale nevlasničke promjene kapitala | ) ( | 0 | 0 0 | ) ( | 0 | ) ( | 0 | 0 | ) ( | ) ( | 0 | 0 | 0 | 0 | 0 | 0 | |||
| in statistic prinventimipm dobii) 18. Smanljenje temeljnog (upisanog) kapitala u postupku predstečajne nagodbe 18. Smanljenje temeljnog (upisanog) kapitala u postupku predstečajne nagodbe 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis 18. Okup vlastišti doniciavlajdis | 14. Porez na transakcije priznate direktno u kapitalu | 41 | ) ( | 0 | 0 ( | ) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| The Sampling termeling (pipisance) Applitation postupus predetedajine nagacides A3 |
|
42 | 0 | 0 | 0 0 | 0 | 0 | 0 | ) ( | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||
| S. Smarlprije temelijnog (upisanog) kapitalia nastalog reinvestiranjem dobili | ||||||||||||||||||||
| 18. Oścu y lastith dionical udjella 45 | 16. Smanjenje temeljnog (upisanog) kapitala u postupku predstečajne nagodbe | 43 | 0 | 4 | 0 | 0 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 18. Oścu y lastith dionical udjella 45 | 17. Smaniania tamalinaa (unisanaa) kanitele eestelee seisuselisesi ee 1.12 | 1 . | 1 | .1 | .1 | _ | _ | |||||||||||||
| 19. Uplate d'anovardicinicaria 46 0 0 0 0 0 0 0 0 0 0 0 0 0 | 1 ' | ' | 1 | ٧ | · · | Ί ' | 1 | ' | 1 ' | Ί ' | 1 ' | 1 ' | 1 | 0 | 0 | 0 | 0 | |||
| 20. Isplata Judjela u dobilidividende 477 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | 18. Otkup vlastitih dionica/udjela | ( | 0 | 1 | 0 | 0 ( | 0 | 0 ( | 0 | 0 | 0 | 0 | 0 | |||||||
| 21. Catale raspordigile is ligitate diamonimation/dearlining 48 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | - | 1 0 | 1 | 0 | 0 0 | 1 | 1 | 0 | 1 ' | 1 ' | 1 | 0 | 0 | 0 | 0 | |||||
| 22. Pignospo po godifinjem rasporedu 48 | 1 | 0 | 0 0 | 1 . | 0 | 1 9 | 1 | 1 | 0 | 0 | 0 | 0 | ||||||||
| 23. Povedanje rezervi u postupku predstečajne nagodbe 50 0 0 0 0 0 0 0 0 | 1 2 | 1 2 | 1 | ň | , | i : | 1 2 | 1 2 | 1 2 | 1 2 | 1 | 2 310 500 | 2 319 506 | 0 | 0 | 0 | ||||
| 24. Starlji dan izvještajnog razdoblja tekuće poslovne godine (AOP 31 g. 05 349.86 g. 149 g. 0 g. 0 g. 0 g. 0 g. 0 g. 0 g. 0 g. | 23. Povećanje rezervi u postupku predstečaine nagodbe | 1 7 | 1 | ŏ | ŏ | i i | 0 | 1 7 | 1 | j . | -2.310.588 | 2.310.386 | 0 | 0 | 0 | |||||
| do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 do 50 d | i i | 1 | i i | i | i i | l |
l ` | · · | i i | Ů | Ü | |||||||||||
| LOSTALA SVEOBUHVATNA DOBIT TEKUĆEG RAZDOBLJA, UMANJEMO ZA POREZE (ACP 93 do 41) S2 S3 S3 S4 S5 S5 S5 S5 S5 S5 S5 S5 S5 | do 50) | 149 | 0 | 0 | 0 | -6.457.317 | 2.085.887 | 53.578.415 | 0 | 53.578.415 | ||||||||||
| RAZDOBLIA, UMANJENO ZA POREZE (ADP 33 do 41) | DODATAK IZVJEŠTAJU O PROMJENAMA KAPITALA (popunjava poduzetnik ob | oveznik primjene M | ISFI-a) | |||||||||||||||||
| IL SVEOBUHA/ATMA DOBIT LIA GUBITAK TEKUĆEG RAZDOBLJA S3 | I. OSTALA SVEOBUHVATNA DOBIT TEKUĆEG | , | ||||||||||||||||||
| RAZDOBLJA (AOP 32+52) III. TRANSAKCIJE S VIJASNICIMA TEKUĆEG RAZDOBLJA | RAZDOBLJA, UMANJENO ZA POREZE (AOP 33 do 41) | 52 | I ' | Ί ' | 1 | "[ | ή ' | Ί ' | 1 ' | Ί ' | ή ' | Ί ' | 1 ' | Ί ' | 1 ' | 1 ' | ʻ " | " | 0 | 0 |
| RAZDOBLJA (AOP 32+52) III. TRANSAKCIJE S VIJASNICIMA TEKUĆEG RAZDOBLJA | II. SVEOBUHVATNA DOBIT ILI GUBITAK TEKUĆEG | .1 | 1 | 1 | 1 | |||||||||||||||
| III. TRANSAKCIJE S VIJASNICIMA TEKUĆEG RAZDOBLJA PRIZNATE DIREKTNO U KAPITALU (AOP 42 do 50) 54 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 | 53 | I ' | ή ' | ' | ď | ٠ | Ί ' | ή ' | ή ' | ן י | ή ' | Ί ' | Ί ' | ή ' | ή ' | 2.085.887 | 2.085.887 | 0 | 2.085.887 | |
| PRIZNATE DIREKTNO U KAPITALU (AOP 42 do 50) 54 U U U U U U U 0 0 0 0 0 0 -2.318.586 0 0 0 0 | III. TRANSAKCIJE S VLASNICIMA TEKUĆEG RAZDOBLJA | 1 | 1 | 1 | ||||||||||||||||
| PRIZNATE DIREKTNO U KAPITALU (AOP 42 do 50) | 54 | ′ | " | " | 'L | 1 | 1 | " | 1 | 'L | 'L | 'L ' | -2.318.586 | 2.318.586 | ° |