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Ilirija d.d. Annual Report 2018

Apr 30, 2019

2092_10-k_2019-04-30_e58e00e4-0d1f-433b-8d6f-b79d1e1c0534.pdf

Annual Report

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ISSUER'S GENERAL DATA
Reporting period: 01.01.2018
31.12.2018
to
Year: 2018
Annual financial statements
Registration number (MB):
03311953		 Issuer's home Member
State code:
Entity's registration
060032302
number (MBS):
Personal identification
05951496767
number (OIB):		 747800000VOGH8Q3K5K76
LEI:
Institution code:
1271
Name of the issuer: ILIRIJA d.d. BIOGRAD NA MORU
Postcode and town:
23210		 BIOGRAD NA MORU
Street and house number: TINA UJEVIĆA 7
E-mail address: [email protected]
Web address: www.ilirijabiograd.com
Number of employees
252
(end of the reporting
Consolidated report:
KN		 KD
KN
(KN-not consolidated/KD-consolidated)
Audited:
RD		 RD
(RN-not audited/RD-audited)
RN
Names of subsidiaries (according to IFRS) Registered office:
Bookkeeping firm: (Yes/No)
Contact person: STRPIĆ ZORKA (name of the bookkeeping firm)
(only name and surname of the contact person)
Telephone: 023/383178
E-mail address: [email protected]
Audit firm: REVICON d.o.o. ZADAR
(name of the audit firm)
Certified auditor: MARTINA MUSTAĆ
(name and surname)

MB:

Yes No

BALANCE SHEET balance as at __.__.____

in HRK
Submitter: ILIRIJA d.d. BIOGRAD NA MORU
Item
1		 ADP
code
2		 Last day of the
preceding business
year
3		 At the reporting date of
the current period
4
A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID
B) FIXED ASSETS (ADP 003+010+020+031+036) 001
002		 0
411.817.035		 0
439.597.308
I INTANGIBLE ASSETS (ADP 004 to 009)
1 Research and development		 003
004		 278.837
0		 370.339
0
2 Concessions, patents, licences, trademarks, software and other
rights		 005 0 0
3 Goodwill 006 0 0
4 Advance payments for purchase of intangible assets
5 Intangible assets in preparation		 007
008		 0
0		 0
0
6 Other intangible assets
II TANGIBLE ASSETS (ADP 011 to 019)		 009
010		 278.837
411.499.504		 370.339
439.188.275
1 Land 011 43.295.283 43.295.283
2 Buildings
3 Plant and equipment		 012
013		 242.521.819
43.949.750		 257.064.450
59.648.779
4 Tools, working inventory and transportation assets 014 0 0
5 Biological assets
6 Advance payments for purchase of tangible assets		 015
016		 0
1.116.739		 0
888.533
7 Tangible assets in preparation 017 1.849.974 601.691
8 Other tangible assets
9 Investment property		 018
019		 0
78.765.939		 0
77.689.539
III FIXED FINANCIAL ASSETS (ADP 021 to 030)
1 Investments in holdings (shares) of undertakings within the group		 020
021		 38.694
0		 38.694
0
2 Investments in other securities of undertakings within the group 022 38.694 38.694
3 Loans, deposits, etc. to undertakings within the group
4 Investments in holdings (shares) of companies linked by virtue of		 023 0 0
participating interest 024 0 0
5 Investment in other securities of companies linked by virtue of
participating interest		 025 0 0
6 Loans, deposits etc. given to companies linked by virtue of
participating interest		 026 0 0
7 Investments in securities 027 0 0
8 Loans, deposits, etc. given 028 0 0
9 Other investments accounted for using the equity method
10 Other fixed financial assets		 029
030		 0
0		 0
0
IV RECEIVABLES (ADP 032 to 035)
1 Receivables from undertakings within the group		 031
032		 0
0		 0
0
2 Receivables from companies linked by virtue of participating 033 0 0
interests
3 Customer receivables		 034 0 0
4 Other receivables 035 0 0
V. Deferred tax assets
C) CURRENT ASSETS (ADP 038+046+053+063)		 036
037		 0
14.240.228		 0
18.041.467
I INVENTORIES (ADP 039 to 045)
1 Raw materials		 038 2.070.087 2.305.187
2 Work in progress 039
040		 2.070.087
0		 2.305.187
0
3 Finished goods
4 Merchandise		 041
042		 0
0		 0
0
5 Advance payments for inventories 043 0 0
6 Fixed assets held for sale
7 Biological assets		 044
045		 0
0		 0
0
II RECEIVABLES (ADP 047 to 052) 046 8.127.481 8.285.783
1 Receivables from undertakings within the group 047 0 0
2 Receivables from companies linked by virtue of participating interest 048 0 0
3 Customer receivables
4 Receivables from employees and members of the undertaking		 049
050		 6.772.049
872.104		 5.700.756
691.024
5 Receivables from government and other institutions 051 483.328 1.693.523
6 Other receivables
III SHORT-TERM FINANCIAL ASSETS (ADP 054 to 062)		 052
053		 0
2.531.796		 200.480
2.152.027
1 Investments in holdings (shares) of undertakings within the group 054 0 0
2 Investments in other securities of undertakings within the group
3 Loans, deposits, etc. to undertakings within the group		 055
056		 0
0		 0
0
4 Investments in holdings (shares) of companies linked by virtue of
participating interest		 057 0 0
5 Investment in other securities of companies linked by virtue of 058 0 0
participating interest
6 Loans, deposits etc. given to companies linked by virtue of		 059 0 0
participating interest
7 Investments in securities		 060 0 0
8 Loans, deposits, etc. given 061 2.531.796 2.152.027
9 Other financial assets
IV CASH AT BANK AND IN HAND		 062
063		 0
1.510.864		 0
5.298.470
D ) PREPAID EXPENSES AND ACCRUED INCOME 064 0 0
E) TOTAL ASSETS (ADP 001+002+037+064)
OFF-BALANCE SHEET ITEMS		 065
066		 426.057.263
0		 457.638.775
0
LIABILITIES
A) CAPITAL AND RESERVES (ADP 068 to
I. INITIAL (SUBSCRIBED) CAPITAL		 067
068		 294.216.185
229.146.480		 317.135.376
229.146.480
II CAPITAL RESERVES
III RESERVES FROM PROFIT (ADP 071+072-073+074+075)		 069
070		 2.723.874
22.758.390		 2.932.388
25.895.177
1 Legal reserves 071 9.477.986 12.477.986
2 Reserves for treasury shares
3 Treasury shares and holdings (deductible item)		 072
073		 6.975.716
-1.217.992		 6.975.716
-1.081.205
4 Statutory reserves 074 0 0
5 Other reserves
IV REVALUATION RESERVES		 075
076		 7.522.680
0		 7.522.680
0
V FAIR VALUE RESERVES (ADP 078 to 080) 077 0 0
1 Fair value of financial assets available for sale
2 Cash flow hedge - effective portion		 078
079		 0
0		 0
0
3 Hedge of a net investment in a foreign operation - effective portion 080 0 0
VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 082-
083)		 081 12.348.497 29.366.201
1 Retained profit
2 Loss brought forward		 082
083		 12.348.497
0		 29.366.201
0
VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 085-086) 084 27.238.944 29.795.130
1 Profit for the business year
2 Loss for the business year		 085
086		 27.238.944
0		 29.795.130
0
VIII MINORITY (NON-CONTROLLING) INTEREST 087 0 0
B) PROVISIONS (ADP 089 to 094) 088 0 0
1 Provisions for pensions, termination benefits and similar obligations 089 0 0
2 Provisions for tax liabilities
3 Provisions for ongoing legal cases		 090
091		 0
0		 0
0
4 Provisions for renewal of natural resources 092 0 0
5 Provisions for warranty obligations
6 Other provisions		 093
094		 0
0		 0
0
C) LONG-TERM LIABILITIES (ADP 096 to 106) 095 102.844.372 103.363.082
1 Liabilities towards undertakings within the group
2 Liabilities for loans, deposits, etc. to companies within the group		 096
097		 0
0		 0
0
3 Liabilities towards companies linked by virtue of participating interest 098 0 0
4 Liabilities for loans, deposits etc. of companies linked by virtue of 099 0 0
participating interest
5 Liabilities for loans, deposits etc.		 100 0 0
6 Liabilities towards banks and other financial institutions 101 102.844.372 103.363.082
7 Liabilities for advance payments 102 0 0
8 Liabilities towards suppliers 103 0 0
9 Liabilities for securities 104 0 0
10 Other long-term liabilities 105 0 0
11 Deferred tax liability 106 0 0
D) SHORT-TERM LIABILITIES (ADP 108 to 121) 107 27.067.090 35.197.988
1 Liabilities towards undertakings within the group 108 0 0
2 Liabilities for loans, deposits, etc. to companies within the group 109 0 0
3 Liabilities towards companies linked by virtue of participating interest 110 0 0
4 Liabilities for loans, deposits etc. of companies linked by virtue of
participating interest		 111 0 0
5 Liabilities for loans, deposits etc. 112 0 0
6 Liabilities towards banks and other financial institutions 113 10.973.271 13.372.716
7 Liabilities for advance payments 114 0 0
8 Liabilities towards suppliers 115 8.080.224 13.909.591
9 Liabilities for securities 116 0 0
10 Liabilities towards employees 117 1.988.594 2.415.605
11 Taxes, contributions and similar liabilities 118 4.713.710 4.176.543
12 Liabilities arising from the share in the result 119 0 0
13 Liabilities arising from fixed assets held for sale 120 0 0
14 Other short-term liabilities 121 1.311.291 1.323.533
E) ACCRUALS AND DEFERRED INCOME 122 1.929.616 1.942.329
F) TOTAL – LIABILITIES (ADP 067+088+095+107+122) 123 426.057.263 457.638.775
G) OFF-BALANCE SHEET ITEMS 124 0 0

STATEMENT OF PROFIT OR LOSS

for the period __.__.____ to __.__.____

in HRK
Submitter: ILIRIJA d.d. BIOGRAD NA MORU
Item ADP
code		 Same period of the previous
year		 Current period
1 2 3 4
I OPERATING INCOME (ADP 126 to 130) 125 149.515.545 159.490.115
1 Income from sales with undertakings within the group 126 85.649 75.143
2 Income from sales (outside group) 127 147.074.566 157.887.598
3 Income from the use of own products, goods and services 128 20.260 36.758
4 Other operating income with undertakings within the group 129 0 0
5 Other operating income (outside the group) 130 2.335.070 1.490.616
II OPERATING EXPENSES (ADP 132+133+137+141+142+143+146+153) 131 112.026.307 119.629.524
1 Changes in inventories of work in progress and finished goods 132 0 0
2 Material costs (ADP 134 to 136) 133 41.443.582 42.402.724
a) Costs of raw material 134 22.588.537 23.269.427
b) Costs of goods sold 135 0 0
c) Other external costs 136 18.855.045 19.133.297
3 Staff costs (ADP 138 to 140) 137 35.265.395 38.668.915
a) Net salaries and wages 138 21.487.137 23.386.708
b) Tax and contributions from salaries expenses 139 8.602.348 9.598.379
c) Contributions on salaries 140 5.175.910 5.683.828
4 Depreciation 141 11.146.901 12.796.897
5 Other expenses 142 23.238.397 24.366.259
6 Value adjustments (ADP 144+145) 143 0 0
a) fixed assets other than financial assets 144 0 0
b) current assets other than financial assets 145 0 0
7 Provisions (ADP 147 to 152) 146 0 0
a) Provisions for pensions, termination benefits and similar obligations 147 0 0
b) Provisions for tax liabilities 148 0 0
c) Provisions for ongoing legal cases 149 0 0
d) Provisions for renewal of natural resources 150 0 0
e) Provisions for warranty obligations 151 0 0
f) Other provisions 152 0 0
8 Other operating expenses 153 932.032 1.394.729
III FINANCIAL INCOME (ADP 155 to 164) 154 961.132 1.558.765
1 Income from investments in holdings (shares) of undertakings within the
group		 155 0 0
2 Income from investments in holdings (shares) of companies linked by
virtue of participating interest		 156 0 0
3 Income from other long-term financial investment and loans granted to
undertakings within the group		 157 0 0
4 Other interest income from operations with undertakings within the
group		 158 0 0
5 Exchange rate differences and other financial income from operations
with undertakings within the group		 159 0 0
6 Income from other long-term financial investments and loans 160 0 0
7 Other interest income 161 0 0
8 Exchange rate differences and other financial income 162 961.132 1.558.765
9 Unrealised gains (income) from financial assets 163 0 0
10 Other financial income 164 0 0
IV FINANCIAL EXPENDITURE (ADP 166 to 172) 165 4.564.586 4.384.189
1 Interest expenses and similar expenses with undertakings within the
group		 166 0 0
2 Exchange rate differences and other expenses from operations with 167 0 0
undertakings within the group
3 Interest expenses and similar expenses 168 4.564.586 4.384.189
4 Exchange rate differences and other expenses 169 0 0
5 Unrealised losses (expenses) from financial assets
6 Value adjustments of financial assets (net)		 170 0 0
7 Other financial expenses 171
172		 0
0		 0
0
V
SHARE IN PROFIT FROM COMPANIES LINKED BY VIRTUE OF
PARTICIPATING INTEREST		 173 0 0
VI SHARE IN PROFIT FROM JOINT VENTURES 174 0 0
VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF
PARTICIPATING INTEREST		 175 0 0
VIII SHARE IN LOSS OF JOINT VENTURES 176 0 0
IX TOTAL INCOME (ADP 125+154+173 + 174) 177 150.476.677 161.048.880
X
TOTAL EXPENDITURE (ADP 131+165+175 + 176)		 178 116.590.893 124.013.713
XI PRE-TAX PROFIT OR LOSS (ADP 177-178) 179 33.885.784 37.035.167
1 Pre-tax profit (ADP 177-178) 180 33.885.784 37.035.167
2 Pre-tax loss (ADP 178-177) 181 0 0
XII INCOME TAX 182 6.646.840 7.240.037
XIII PROFIT OR LOSS FOR THE PERIOD (ADP 179-182) 183 27.238.944 29.795.130
1 Profit for the period (ADP 179-182) 184 27.238.944 29.795.130
2 Loss for the period (ADP 182-179) 185 0 0
DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations)
XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS
(ADP 187-188)		 186 0 0
1 Pre-tax profit from discontinued operations 187 0 0
2 Pre-tax loss on discontinued operations 188 0 0
XV INCOME TAX OF DISCONTINUED OPERATIONS 189 0 0
1 Discontinued operations profit for the period (ADP 186-189) 190 0 0
2 Discontinued operations loss for the period (ADP 189-186) 191 0 0
TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations)
XVI PRE-TAX PROFIT OR LOSS (ADP 179+186) 192 0 0
1 Pre-tax profit (ADP 192) 193 0 0
2 Pre-tax loss (ADP 192) 194 0 0
XVII INCOME TAX (ADP 182+189) 195 0 0
XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 192-195) 196 0 0
1 Profit for the period (ADP 192-195) 197 0 0
2 Loss for the period (ADP 195-192) 198 0 0
APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements)
XIX PROFIT OR LOSS FOR THE PERIOD (ADP 200+201)
1 Attributable to owners of the parent 199
200		 0
0		 0
0
2 Attributable to minority (non-controlling) interest 201 0 0
STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS)
I PROFIT OR LOSS FOR THE PERIOD 202 0 0
II OTHER COMPREHENSIVE PROFIT/LOSS BEFORE TAX
(ADP 204 to 211) 203 0 0
1 Exchange rate differences from translation of foreign operations 204 0 0
2 Changes in revaluation reserves of fixed tangible and intangible assets 205 0 0
3 Profit or loss arising from re-evaluation of financial assets available for
sale 206 0 0
4 Profit or loss arising from effective cash flow hedging 207 0 0
5 Profit or loss arising from effective hedge of a net investment in a foreign
operation		 208 0 0
6 Share in other comprehensive income/loss of companies linked by virtue
of participating interest		 209 0 0
7 Actuarial gains/losses on defined remuneration plans 210 0 0
8 Other changes in equity unrelated to owners 211 0 0
III TAX ON OTHER COMPREHENSIVE INCOME FOR THE PERIOD 212 0 0
IV NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 203-212) 213 0 0
V. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP
202+213)		 214 0 0
APPENDIX to the Statement on comprehensive income (to be filled in by entrepreneurs who draw up consolidated statements)
VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP
216+217)		 215 0 0
1 Attributable to owners of the parent 216 0 0
2 Attributable to minority (non-controlling) interest 217 0 0

STATEMENT OF CASH FLOWS - indirect method for the period 01.01.2018 . to 31.12.2018

Submitter: ILIRIJA d.d. BIOGRAD NA MORU in HRK
Item ADP
code		 Same period of the
previous year		 Current period
1 2 3 4
Cash flow from operating activities
1 Pre-tax profit 001 33.885.784 37.035.167
2 Adjustments (ADP 003 to 010):
a) Depreciation		 002
003		 11.146.901
11.146.901		 12.796.897
12.796.897
b) Gains and losses from sale and value adjustment of fixed tangible 004 0 0
and intangible assets
c) Gains and losses from sale and unrealised gains and losses and		 005 0 0
value adjustment of financial assets
d) Interest and dividend income		 006 0 0
e) Interest expenses 007 0 0
f) Provisions 008 0 0
g) Exchange rate differences (unrealised) 009 0 0
h) Other adjustments for non-cash transactions and unrealised gains
and losses		 010 0 0
I Cash flow increase or decrease before changes in the working
capital (ADP 001+002)		 011 45.032.685 49.832.064
3 Changes in the working capital (ADP 013 to 016) 012 -4.552.949 5.944.954
a) Increase or decrease in short-term liabilities 013 -6.268.071 9.521.993
b) Increase or decrease in short-term receivables 014 1.469.058 -3.205.477
c) Increase or decrease in inventories 015 48.274 -235.099
d) Other increase or decrease in the working capital 016 197.790 -136.463
II Cash from operations (ADP 011+012) 017 40.479.736 55.777.018
4 Interest paid
5 Income tax paid		 018
019		 0
0		 0
0
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) 020 40.479.736 55.777.018
Cash flow from investment activities
1 Cash receipts from sales of fixed tangible and intangible assets 021 0 0
2 Cash receipts from sales of financial instruments 022 0 0
3 Interest received 023 0 0
4 Dividends received 024 0 0
5 Cash receipts from repayment of loans and deposits 025 0 0
6 Other cash receipts from investment activities 026 281.749 0
III Total cash receipts from investment activities (ADP 021 to 026) 027 281.749 0
1 Cash payments for the purchase of fixed tangible and intangible
assets		 028 -24.618.457 -27.780.273
2 Cash payments for the acquisition of financial instruments 029 0 0
3 Cash payments for loans and deposits for the period 030 0 0
4 Acquisition of a subsidiary, net of cash acquired
5 Other cash payments from investment activities		 031
032		 0
0		 0
0
IV Total cash payments from investment activities (ADP 028 to 032) 033 -24.618.457 -27.780.273
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) 034 -24.336.708 -27.780.273
Cash flow from financing activities
1 Cash receipts from the increase of initial (subscribed) capital 035 0 0
2 Cash receipts from the issue of equity financial instruments and debt
financial instruments		 036 0 0
3 Cash receipts from credit principals, loans and other borrowings 037 8.278.442 0
4 Other cash receipts from financing activities 038 0 0
V Total cash receipts from financing activities (ADP 035 to 038) 039 8.278.442 0
1 Cash payments for the repayment of credit principals, loans and other
borrowings and debt financial instruments		 040 -8.258.038 -7.280.673
2 Dividends paid 041 -7.920.059 -7.208.998
3 Cash payments for finance lease 042 -3.626.910 -6.324.054
4 Cash payments for the redemption of treasury shares and decrease of
initial (subscribed) capital		 043 -677.575 -357.900
5 Other cash payments from financing activities 044 -4.768.648 -3.037.514
VI Total cash payments from financing activities (ADP 040 to 044) 045 -25.251.230 -24.209.139
C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) 046 -16.972.788 -24.209.139
1 Unrealised exchange rate differences in cash and cash equivalents 047 0 0
D) NET INCREASE OR DECREASE OF CASH FLOWS (ADP
020+034+046+047)		 048 -829.760 3.787.606
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF PERIOD 049 2.340.622 1.510.864
F) CASH AND CASH EQUIVALENTS AT THE END OF PERIOD(ADP
048+049)		 050 1.510.862 5.298.470

for the period 01.01.2018 to 31.12.2018 STATEMENT OF CASH FLOWS - direct method

in HRK
Submitter: ILIRIJA d.d. BIOGRAD NA MORU
Item		 ADP
code		 Same period of the previous
year		 Current period
1 2 3 4
Cash flow from operating activities
1 Cash receipts from customers		 001 0 0
2 Cash receipts from royalties, fees, commissions and other revenue 002 0 0
3 Cash receipts from insurance premiums 003 0 0
4 Cash receipts from tax refund 004 0 0
5 Cash payments to suppliers 005 0 0
6 Cash payments to employees 006 0 0
7 Cash payments for insurance premiums 007 0 0
8 Other cash receipts and payments 008 0 0
I Cash from operations (ADP 001 to 008) 009 0 0
9 Interest paid 010 0 0
10 Income tax paid 011 0 0
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 009 to 011) 012 0 0
Cash flow from investment activities
1 Cash receipts from sales of fixed tangible and intangible assets 013 0 0
2 Cash receipts from sales of financial instruments 014 0 0
3 Interest received 015 0 0
4 Dividends received 016 0 0
5 Cash receipts from repayment of loans and deposits 017 0 0
6 Other cash receipts from investment activities 018 0 0
II Total cash receipts from investment activities (ADP 013 to 018) 019 0 0
1 Cash payments for the purchase of fixed tangible and intangible
assets		 020 0 0
2 Cash payments for the acquisition of financial instruments 021 0 0
3 Cash payments for loans and deposits 022 0 0
4 Acquisition of a subsidiary, net of cash acquired 023 0 0
5 Other cash payments from investment activities 024 0 0
III Total cash payments from investment activities (ADP 020 to 024) 025 0 0
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 019 + 025) 026 0 0
Cash flow from financing activities
1 Cash receipts from the increase of initial (subscribed) capital 027 0 0
2 Cash receipts the from issue of equity financial instruments and debt 028 0 0
financial instruments
3 Cash receipts from credit principals, loans and other borrowings		 029 0 0
4 Other cash receipts from financing activities 030 0 0
IV Total cash receipts from financing activities (ADP 027 to 030) 031 0 0
1 Cash payments for the repayment of credit principals, loans andother 032 0 0
borrowings and debt financial instruments
2 Cash payments for dividends 033 0 0
3 Cash payments for finance lease 034 0 0
4 Cash payments for the redemption of treasury shares and decrease
of initial (subscribed) capital		 035 0 0
5 Other cash payments from financing activities 036 0 0
V Total cash payments from financing activities (ADP 032 to 036) 037 0 0
C) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 031 +037) 038 0 0
1 Unrealised exchange rate differences in cash and cash equivalents 039 0 0
D) NET INCREASE OR DECREASE OF CASH FLOWS (ADP
012+026+038+039) 040 0 0
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF PERIOD 041 0 0
F) CASH AND CASH EQUIVALENTS AT THE END OF PERIOD(ADP
040+041)		 042 0 0
STA
TEM
ENT
OF
CHA
for th
iod fr
01.01
.2018
e per
om
to		 NGE
S IN
31.12
.2018		 EQU
ITY		 in HR
K
Attribu
table t
o own		 ers of
the pa
rent
Item ADP
code		 Initial Reserv Treasu
ry sha
res and ho		 Revalu lue of financ
Fair va		 Cash f
low he		 Hedge
of a n
et invest
ment i		 Retain
fit / loss b
ed pro		 Profit/
loss fo		 Total a
able to own
ttribut		 Minori
ty (non

control
ling)		 Total c
apital
and
reserv
es
(subsc
ribed)
capita
l		 Capita
l reser
ves		 Legal
reserv
es		 es for treasu
ry sha
res		 ldings
(deduc
tible it
em)		 Statuto
ry rese
rves		 Other
reserv
es		 ation reserv
es		 ial ass
ets availa
ble for
sale		 dge - effecti
tion
ve por		 n a foreig
ation -
n oper
effecti
tion
ve por		 rought
forwar
d		 r the busine
ss yea
r		 the parent
ers of		 intere
st
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 (3 t
o 6 - 7 + 8 to		 17 18 (16
+17)
Previo
iod
us per		 15)
1 Bala
the fir
st day
of the
previo
us bus
iness y
nce on
ear		 01 174.97
7.880		 26.723
.874		 9.477.9
86		 6.975.7
16		 540.41
7		 0 7.522.6
80		 0 0 0 0 19.870
.143		 30.676
.046		 275.68
3.908		 0 275.68
3.908
2 Chan
ges in
ting po
licies
accoun
3 Corre
ction o
f errors		 02
03		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0
4 Bala
the fir
st day
of the
previo
us bus
iness y
ear (re
stated
) (ADP
01 to
03)
nce on		 04 174.97
7.880		 26.723
.874		 9.477.9
86		 6.975.7
16		 540.41
7		 0 7.522.6
80		 0 0 0 0 19.870
.143		 30.676
.046		 275.68
3.908		 0 275.68
3.908
5 Profi
t/loss o
f the p
eriod		 05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Exch
ate diff
s from
transla
tion of
foreign
tions
ange r
erence
opera		 06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7 Chan
ges in
revalua
tion re
of fixe
d tang
ible an
d intan
gible a
ssets
serves		 07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 Profi
t or los
s arisin
luation
of fina
ncial a
ssets a
vailabl
e for sa
le
g from
re-eva		 08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Gain
s or los
efficie
nt cash
flow h
edging
ses on		 09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Gai
ns or lo
rising f
rom ef
fective
hedge
of a n
et inve
in a fo
reign o
peratio
stment
sses a
n		 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Sha
re in ot
her com
prehen
sive in
come/
loss of
anies l
inked b
y virtue
of
comp
particip
ating in
terest		 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 Act
uarial g
ains/lo
n defin
ed ben
efit pla
sses o
ns		 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 Oth
er cha
nges in
equity
unrela
ted to
owners		 13 54.168
.600		 -24.00
0.000		 0 0 0 0 0 0 0 0 0 -7.521
.646		 -3.437
.102		 19.209
.852		 0 19.209
.852
14 Tax
on tra
nsactio
gnised
direct
ly in eq
uity
ns reco		 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Incr
ease/d
e in ini
tial (su
bscribe
d) cap
ital (oth
er than
from r
einves
ting pr
ofit and
ecreas
other t
han ar
ising fr
om the
pre-ba
nkruptc
y settle
ment p
rocedu
re)		 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16 Inc
f initial
(subsc
ribed) c
apital b
y reinv
esting
profit
rease o		 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Incr
f initial
rom th
tlemen
(subsc
ribed) c
apital a
rising f
e pre-b
ankrup
tcy set
t
ease o
proced
ure		 17 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Red
emptio
n of tre
hares/h
oldings
asury s		 18 0 0 0 0 677.57
5		 0 0 0 0 0 0 0 0 -677.5
75		 0 -677.5
75
19 Pay
f share
in pro
fit/divid
end
ment o
20 Oth
er distr
ibution
to own
ers		 19
20		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0
21 Tra
nsfer to
es by a
nnual s
chedul
reserv
e		 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
22 Incr
ease in
es aris
ing from
the pr
e-bank
settlem
cedure
reserv
ruptcy
ent pro		 22 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
23 Bal
n the l
ast da
y of th
ious b
usines
ting pe
riod (A
DP 04
ance o
e prev
s year
repor
to 22)		 23 229.14
6.480		 2.723.
874		 9.477.9
86		 6.975.7
16		 1.217.9
92		 0 7.522.6
80		 0 0 0 0 12.348
.497		 27.238
.944		 294.21
6.185		 0 294.21
6.185
APPEN
DIX TO
THE S
TATEM
ENT O
F CHA
NGES
IN EQU
ITY (to
be fill
ed in b
y unde		 rtaking
s that
draw u		 p finan
cial st
ateme		 nts in
accord
ance w		 ith the
IFRS)
I OT
HER C
OMPR
EHENS
IVE IN
COME
OF TH
E PRE
VIOUS
PERIO
D, NET
OF TA
X
6 to 14		 24 54.168
.600		 -24.00
0.000		 0 0 0 0 0 0 0 0 0 -7.521
.646		 -3.437
.102		 19.209
.852		 0 19.209
.852
(ADP 0
)
II CO
MPRE
HENSI
VE INC
OME O
R LOS
S FOR
THE P
REVIO
US PE
RIOD (
ADP 0
5+24)		 25 54.168
.600		 -24.00
0.000		 0 0 0 0 0 0 0 0 0 -7.521
.646		 -3.437
.102		 19.209
.852		 0 19.209
.852
NSACT
IONS W
NERS
IOUS P
RECO
GNISE
III TRA
ITH OW
IN THE
PREV
ERIOD
D
DIREC
TLY IN
EQUIT
Y (AD
P 15 to
22)		 26 0 0 0 0 677.57
5		 0 0 0 0 0 0 0 0 -677.5
75		 0 -677.5
75
Curren
t perio
d
1 Bala
the fir
of the
nt bus		 27
st day
iness y
nce on
curre
ear
2 Chan
ges in
ting po
licies
accoun		 28 229.14
6.480
0		 2.723.
874
0		 9.477.9
86
0		 6.975.7
18
0		 1.217.9
92
0		 0
0		 7.522.6
79
0		 0
0		 0
0		 0
0		 0
0		 11.832
.057
0		 27.755
.384
0		 294.21
6.186
0		 0
0		 294.21
6.186
0
3 Corre
ction o
f errors		 29 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
ear (re
) (ADP
29)
4 Bala
the fir
st day
of the
nt bus
iness y
stated
27 to
nce on
curre		 30 229.14
6.480		 2.723.
874		 9.477.9
86		 6.975.7
18		 1.217.9
92		 0 7.522.6
79		 0 0 0 0 11.832
.057		 27.755
.384		 294.21
6.186		 0 294.21
6.186
5 Profi
t/loss o
f the p
eriod		 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Exch
ate diff
s from
transla
tion of
foreign
tions
ange r
erence
opera		 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7 Chan
ges in
revalua
tion re
of fixe
d tang
ible an
d intan
gible a
serves
ssets		 33 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 Profi
t or los
s arisin
g from
luation
of fina
ncial a
vailabl
e for sa
le
ssets a
re-eva		 34 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Gain
s or los
efficie
nt cash
flow h
edging
ses on		 35 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Gai
rising f
rom ef
fective
of a n
in a fo
ns or lo
hedge
et inve
stment
reign o
peratio
sses a
n		 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Sha
re in ot
her com
prehen
sive in
come/
loss of
anies l
inked b
y virtue
of
comp
particip
ating in
terest		 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 Act
uarial g
ains/lo
n defin
ed rem
unerat
ion pla
sses o
ns
13 Oth
er cha
nges in
equity
unrela
ted to
owners		 38
39		 0
0		 0
208.51
4		 0
3.000.0
00		 0
0		 0
-488.2
85		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
17.534
.144		 0
2.039.
746		 0
23.270
.689		 0
0		 0
23.270
.689
14 Tax
on tra
nsactio
gnised
direct
ly in eq
uity
ns reco		 40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Incr
ease/d
e in ini
tial (su
bscribe
d) cap
ital (oth
er than
from r
einves
ting pr
ofit and
ecreas
other t
han ar
ising fr
om the
pre-ba
nkruptc
y settle
ment p
rocedu
re)		 41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16 Incr
f initial
(subsc
ribed) c
apital b
y reinv
esting
profit
ease o		 42 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Incr
f initial
(subsc
ribed) c
apital a
rising f
rom th
e pre-b
ankrup
tcy set
tlemen
t
ease o
proced
ure		 43 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Red
emptio
n of tre
hares/h
oldings
asury s
19 Pay
ment o
f share
in pro
fit/divid
end		 44
45		 0
0		 0
0		 0
0		 0
0		 351.49
8
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 -351.4
98
0		 0
0		 -351.4
98
0
20 Oth
er distr
ibution
to own
ers		 46 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
21 Tra
nsfer to
es by a
nnual s
chedul
reserv
e
22 Incr
ease in
es aris
ing from
the pr
e-bank
ruptcy
settlem
ent pro
cedure
reserv		 47
48		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0		 0
0
23 Bal
n the l
ast da
y of th
nt bus
iness y
orting
period
(ADP
30 to
ance o
e curre
ear rep		 49 229.14
6.480		 2.932.
388		 12.477
.986		 6.975.7
18		 1.081.2
05		 0 7.522.6
79		 0 0 0 0 29.366
.201		 29.795
.130		 317.13
5.377		 0 317.13
5.377
48)
THE S
F CHA
NGES
IN EQU
ITY (to
be fill
ed in b
APPEN
DIX TO
TATEM
ENT O
y unde		 rtaking
s that
draw u		 p finan
cial st
ateme		 nts in
accord
ance w		 ith the
IFRS)
HER C
EHENS
COME
HE CU
I OT
OMPR
IVE IN
FOR T
RRENT
PERIO
D, NET
OF TA
X
(ADP 3
2 to 40
)		 50 0 208.51
4		 3.000.0
00		 0 -488.2
85		 0 0 0 0 0 0 17.534
.144		 2.039.
746		 23.270
.689		 0 23.270
.689
II CO
MPRE
HENSI
VE INC
OME O
R LOS
S FOR
THE C
URRE
NT PE
RIOD (
ADP 3
1+50)		 51 0 208.51
4		 3.000.0
00		 0 -488.2
85		 0 0 0 0 0 0 17.534
.144		 2.039.
746		 23.270
.689		 0 23.270
.689
III TRA
NSACT
IONS W
ITH OW
NERS
IN THE
CURR
ENT P
ERIOD
RECO
GNISE
D
DIREC
TLY IN
EQUIT
Y (AD
P 41 to
48)		 52 0 0 0 0 351.49
8		 0 0 0 0 0 0 0 0 -351.4
98		 0 -351.4
98

NOTES TO THE ANNUAL FINANCIAL STATEMENTS (GFI)

Name of issuer: _______________________________________________________

OIB: ________________________________________________________

Reporting period: ________________________________________________________

Notes to the financial statements are to be drawn up in accordance with the International Financial Reporting Standards (hereinafter: IFRS) in such a way that they:

a) present information about the basis for the preparation of the financial statements and the specific accounting policies used in accordance with the International Accounting Standard 1 (IAS 1),

b) disclose any information required by IFRSs that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity,

c) provide additional information that is not presented elsewhere in the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity, but is relevant for understanding any of them.

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