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Institut IGH d.d. Interim / Quarterly Report 2011

Apr 29, 2011

2091_10-q_2011-04-29_76dc0bb0-3a33-4ea1-89b1-1e441d3f9eac.pdf

Interim / Quarterly Report

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Institut IGH d.d.

Janka Rakuše 1, 10000 Zagreb, CROATIA Tel: +385 1 6125 125, Fax: +385 1 6125 401, [email protected], www.igh.hr

REPORT BY THE COMPANY DIRECTOR ON BUSINESS OPERATIONS OF THE COMPANY INSTITUT IGH d.d. AND ITS SUBSIDIARY COMPANIES IN THE PERIOD FROM JANUARY 01 TO MARCH 31. 2011.

INSTITUT IGH d.d., Zagreb and its subsidiary companies deal with expert activities in testing, design and validation of projects, supervision and expert management of design in the field of architecture and civil engineering, as well as scientific and research activities.

The Institut IGH d.d. is connected with 19 subsidiary companies with the same main and similar activities, except one subsidiary company that deals in hotel management and tourism.

The seat of the holding corporation Institut IGH d.d., Zagreb is in Zagreb, Janka Rakuše 1, REG.NO: 3750272, TIN: 79766124714. Institut IGH d.d. with its subsidiary companies, on March 31, 2011 had 1170 employees.

Supervisory Board and Management Board of Institut IGH d.d.

Members of the Supervisory Board are:

Franjo Gregurić, PhD.BM, Supervisory Board President Aleksandar Čaklović, BSc.CE, Deputy Supervisory Board President Slavko Kojić, BSc.BM, Member Dinko Tvrtković, BSc.CE, Member Branko Kincl, Academician, Member Prof. Vlatka Rajčić, PhD, Member

Dielatnost: 73102 MB: 3750272 Poslovno banka: Zagrebačka banka d.d. Zagreb, Paromlinska 2

2360000-1101243767 devizni račun
kod Zagrebačke banke d.d. Zagreb: 2100085026 OIB 79766124714

žiro-ročua

Mjerodavni sud-Trgovački sud u Zagrebu, registarski uložak s matičnim brojem (MBS) 080000959

Temeljni kapital:
63.432.000,00 kn uplaćen u cijelosti Broj izdanih dionica: 158.580, nominalno vrijednost dionice 400 km

Uptava prof. dr.sc. Jure Radić, direktor. zastupa društvo pojedinačno i samostalno Nodzorni odbor: dr.sc. Franjo Gregurić, predsjednik

SPLIT 21 000 Matice hrvatske 15 Tel:021/558-666 Fax:021/465-335

RIJEKA 51 000 Slavka Tomašića 5 Tel:051/206-100 Fax:051/206-106

OSIJEK 31 000 Drinska 18 Tel:031/253-101 Fax:031/253-104

VARAŽDIN 42 000 Hallerova aleja 7 Tel:042/210-970, 042/210-722 Fox:042/211-285

DUBROVNIK 20 000 Vukovarska 8 Tel:020/412-489, 020/411-628 Fax:020/412-489

PULA 52 100 Rizzijeva 40 Tel:052/508-220 Fax:052/508-221

KARLOVAC 47 000 Primorska 16 Tel:047/416-987, 047/416-988 Fax:047/416-989

SISAK 44 000 Ferde Hefelea b.b. Tel:044/571-255 Fax: 044/571-256

ZADAR 23 000 Dobriše Cesarića 1 Tel:023/220-910, 023/323-299 Fox:023/323-225

Institut IGH d.d.

Janka Rakuše 1, 10000 Zagreb, CROATIA Tel: +385 1 6125 125, Fax: +385 1 6125 401, [email protected], www.igh.hr

Ante Stojan, BSc.Arch, Member Management Board Member:

Prof.Jure Radić, PhD.CE, Director Equity Capital

Company Equity Capital amounts to 63.432.000 HRK, consisting of 158.580 regular shares, nominal value 400 HRK each.

Business activities of the Group Institut IGH d.d. in the period January 01 to March 31, 2011.

Institut IGH d.d and its subsidiary companies, in the period January 01 to March 31, 2011, realized a turnover from sales of services and products, amounting to 96 million HRK. Out of this, 7 million HRK was realized on the international market.

Consolidated business income amounts to 99 million HRK (income in the same period in 2010 amounted to 129 million HRK).

Operating expenses amount to 102 million HRK and are 15% less than in the same period last. This is especially manifested in the decrease of expenses for outsource services by 63%, and decrease in expenses for personnel by 10% in relation to the same period last year.

Financial income amounts to 17 million HRK, consisting of interest return and positive exchange rate difference in the amount of 1,5 million HRK, and profit from sale of shareholdings amounting to 15 million HRK.

SPLIT 21 000 Matice hrvatske 15 Tel:021/558-666 Fax: 021/465-335

RIJEKA 51 000 Slavka Tomašića 5 Tel:051/206-100 Fax:051/206-106

OSIJEK 31 000 Drinska 18 Tel:031/253-101 Fax:031/253-104

VARAŽDIN 42 000 Hallerova aleja 7 Tel:042/210-970, 042/210-722 Fax:042/211-285

DUBROVNIK 20 000 Vukovarska 8 Tel:020/412-489, 020/411-628 Fax:020/412-489

PULA 52 100 Rizzijeva 40 Tel:052/508-220 Fax:052/508-221

KARLOVAC 47 000 Primorska 16 Tel:047/416-987, 047/416-988 Fax:047/416-989

SISAK 44 000 Ferde Hefelea b.b. Tel:044/571-255 Fax:044/571-256

ZADAR 23 000 Dobriše Cesarića 1 Tel:023/220-910, 023/323-299 Fax:023/323-225

Dielatnost: 73102 MB: 3750272 Poslovno banko: Zagrebočko banka d.d Zagreb, Paromlinska 2 žiro-ročun 2360000-1101243767 devizni ročun kod Zagrebačke banke d.d. Zooreb: 2100085026 018 79766124714

Mjerodovni sud: Trgovački sud u Zagrebu, registarski ulažak. s matičnim brojem (MBS) 080000959

Temeljni kapital: 63.432.000,00 km uplačen u cijelosti Broj izdanih dionica: 158.580 nominalna wijednost dionice 400 kn

Uprava: prof. dr.sc. Jure Radić, direktor, zastupa društvo pojedinačno i samostalno Nadzarni adhar dr.sc. Franjo Gregurić, predsjednik

Institut IGH d.d.

Janka Rakuše 1, 10000 Zagreb, CROATIA Tel: +385 1 6125 125, Fax: +385 1 6125 401, [email protected], www.igh.hr

Financial expenses in the period January-March 2011 amount to 10 million HRK, and are at the level of financial expenses in the same period last year. Most part of financial expenses refers to interest on credits.

Institut IGH d.d. and its subsidiary companies, in the period January -March 2011 realized a consolidated gross income (before taxation) of 3,8 million HRK.

Net profit after taxation amounts to 2,8 million HRK. Since an income of 408 thousand HRK is credited to the minority holding, 2,3 million HRK belongs to the holding corporation capital owners. A decrease in the consolidated business income and profit in the subject period in relation to the same period of last year is a consequence of decreased construction and building activities due to recession, as well as stagnation of investments into construction of infrastructural facilities in Croatia. It is somewhat alleviated by the increase of business activities abroad.

Institut IGH d.d. and its subsidiary companies, as of the date of this Report have 176 million HRK of claims outstanding, and contracted but not yet completed jobs in the value of 688 million HRK.

Zagreb, April 29, 2011.

Director of Institut IGH, d.d. Prof. Wre Radić, PhD.CE

SPLIT 21 000 Matice hrvatske 15 Tel:021/558-666 Fax:021/465-335

RIJEKA 51 000 Slavka Tomašića 5 Tel:051/206-100 Fax:051/206-106

OSUEK 31 000 Drinska 18 Tel:031/253-101 Fax:031/253-104

VARAŽDIN 42 000 Hallerova aleia 7 Tel:042/210-970. 042/210-722 Fox:042/211-285

DUBROVNIK 20 000 Vukovarska 8 Tel:020/412-489, 020/411-628 Fax:020/412-489

PULA 52 100 Rizzijeva 40 Tel:052/508-220 Fax:052/508-221

KARLOVAC 47 000 Primorska 16 Tel:047/416-987, 047/416-988 Fax:047/416-989

SISAK 44 000 Ferde Hefelea b.b. Tel:044/571-255 Fax:044/571-256

ZADAR 23 000 Dobriše Cesarića 1 Tel:023/220-910, 023/323-299 Fax:023/323-225

Dielatnost: 73102 MB: 3750272 Poslovno banka Zagrebačko banka d.d. Zagreb, Paromlinska 2 žiro-ročun: 2360000-1101243767 devizni račun kod Zagrebačke banke d.d. Zoateb: 2100085026 018.79766124714

Mjerodavni sud: Trgovački sud u Zagrebu, reaistarski uložak s matičnim brojem (MBS) 080000959

Temeljni kapital 63.432.000,00 km upločen u cijelosti Broj izdanih dionica 158.580 nominalna vrijednost dionice 400 kn

Uprava prof. dr.sc. Jure Rodić, direktor, zastupa društvo pojedinačno i samostalno Nadzarni adhar dr.sr. Franjo Gregorić, predsjednik

MANAGEMENT'S STATEMENT ON THE RESPONSIBILITY FOR PREPARING FINANCIAL REPORTS FOR THE INSTITUT IGH GROUP, ZAGREB

The Company's Management has to ensure that the INSTITUT IGH, Zagreb, Group financial reports for the first quarter of 2011 are prepared in accordance with the Accountancy Law (Official Gazette 146/05) and in keeping with international accounting standards (Official Gazette 136/09, 08/10, 27/10, 65/10, 120/10) issued by the International Accounting Standards Board (IASB), so that these documents provide a true and unbiased picture of the Group's financial standing, business results, change in capital, and cash flow for the period under consideration.

After making due enquiries, the Management has a reasonable expectation that the Group has adequate resources to continue operation in the foreseeable future. Accordingly, the Management has prepared its financial reports under assumption that the Group will continue to operate for an unlimited period of time.

During preparation of financial reports, the Management is responsible:

  • for the selection and, thereafter, for consistent use of appropriate accounting policies;
  • for giving reasonable and sensible assessments and estimates;
  • for applying valid financial reporting standards and for making public and explaining every materially significant discrepancy discovered in financial reports;
  • for preparing financial reports under assumption of an unlimited period of operation, except in cases when such assumption is inappropriate.

The Management is responsible for keeping proper accountancy records that will depict, to an acceptable level of accuracy, the financial standing and business results of the Group, in full compliance with the Accountancy Law and international accounting standards issued by the International Accounting Standards Board (IASB). The Management is also responsible for protecting and safeguarding the Group's assets, and hence for undertaking every measure it deems necessary to prevent and discover cases of fraud and other illegal activity.

Signed on behalf of the Management:

Prof. Jure Radić, Ph.D. (Civ. Eng.), General Manager

Institut IGH, d.d. Zagreb Janka Rakuše 1 10000 Zagreb

29 April 2011

Attachment 1.
Reporting period: 01.01.2011
do
31.03.2011
Quarterly financial statement of the entrepreneur - TFI-POD
Tax number (MB):
03750272
Company registration number
80000959
(MBS)
79766124714
Personal identification
number (OIB):
Issuing company: INSTITUT IGH D.D.
Postal code and place:
10000
ZAGREB
Street and house number: JANKA RAKUŠE 1
E-mail adress: [email protected]
Internet adress: http://www.institutigh.com
ZAGREB
unicipality/city code and name:
133
GRAD ZAGREB
County code and name:
133
Number of employees
1.170
Consolidated report:
YES
(quarter end)
NKD code:
7219
bmpanies of the consolidation subject (according to IFR! Seat: MB:
IGH MOSTAR D.O.O. MOSTAR, BIŠĆE POLJE BB 4227060470005
GEOTEHNIKA INŽENJERING D.O.O. ZAGREB, GRADIŠĆANSKA 26 01517597
IGH PROJEKTIRANJE D.O.O. ZAGREB, JANKA RAKUŠE 1 02441918
INCRO D.O.O. ZAGREB, BRANIMIROVA 71 01982516
IGH ENERGIJA D.O.O. ZAGREB, JANKA RAKUŠE 1 01819585
FORUM CENTAR D.O.O. ZAGREB, JAGODNJAK 17 01960229
DUBROVAČKA INVESTICIJSKA GRUPA D.O.O. DUBROVNIK, OBALA S. RADIĆA 20 01974378
PROJEKT ŠOLTA D.O.O. ZAGREB, JANKA RAKUŠE 1 02592363
VOĐENJE PROJEKATA D.O.O. ZAGREB, BIJENIČKA CESTA 8 02427648
EKONOMSKO TEHNIČKI ZAVOD D.D. OSIJEK, TRG A. STARČEVIĆA 7/II 03013669
PROJEKTNI BIRO PALMOTIĆEVA 45 D.O.O. ZAGREB, PALMOTIĆEVA 45 03222853
IGH KOSOVA Sha PRIŠTINA, KOSOVO
ARHITEKTURA THOLOS PROJEKTIRANJE D.O.O. ZAGREB. LOPAŠIĆEVA 6 01605291
HIDROINŽENJERING D.O.O. ZAGREB, OKUČANSKA 30 03685110
DP AQUA D.O.O. ZAGREB, SREDNJACI 16 01907522
TEHNIČKE KONSTRUKCIJE D.O.O. ZAGREB, VLAŠKA 79 02405865
MBM TERMOPROJEKT D.O.O. ZAGREB, NIKOLA PAVIĆA 20 00335967
CTP PROJEKT D.O.O. ZAGREB, SAVSKA CESTA 144A 02396173
RADELJEVIĆ D.O.O. ZAGREB, JANKA RAKUŠE 1 01938533
Bookkeeping service:
Contact person: SPINDERK JADRANKA
(please enter only contact person's family name and name)
Telefaks: 01 6125 404
Telephone: 01 6125 444
E-mail adress: [email protected]
Family name and name: prof. dr. JURE RADIĆ, dipl. ing. grad.
(person authorized to represent the company)
Documents to be published: 1. Financial statements (balance sheet, profit and loss statement, cash flow statement, statement of changes in equity,
and notes to financial statements
2. Statement of persons responsible for the drawing-up of financial statements
3. Report of the Management Board on the Company Status
(signature of the person authorized to represent the company)
991607

BALANCE SHEET as of 31.03.2011.

aso ı ə ı. uə. zu i i.
INSTITUT IGH D.D.
Position AOP Previous period Current period
1 $\overline{2}$ 3 4
A) RECEIVABLES FOR SUBSCRIBED AND NON - PAID CAPITAL 001
B) LONG - TERM ASSETS (003+010+020+029+033)
I. INTANGIBLE ASSETS (004 to 009)
002
003
734.137.704
33.959.545
757.106.108
34.280.853
1. Assets development 004
2. Concessions, patents, licence fees, merchandise and service brands, software and other rights 005 2.620.163 2.430.727
3. Goodwill 006 28.719.956 28.657.969
4. Prepayments for purchase of intangible assets 007
5. Intangible assets in preparation 008 2.619.426 3.192.157
6. Other intangible assets 009
II. TANGIBLE ASSETS (011 to 019) 010 525.741.469 521.456.489
1. Land 011 91.866.993 91.866.993
2. Buildings 012 277.489.617 272.593.483
3. Plant and equipment 013 26.135.735 25.372.719
4. Instuments, plant inventories and transportation assets 014 7.053.055 6.082.826
5. Biological assets 015
6. Prepayments for tangible assets 016 128.337 254.904
7. Tangible assets in preparation 017 24.627.461 26.810.237
8. Other material assets 018 1.316.301 1.351.357
9. Investment in buildings
III. LONG-TERM FINANCIAL ASSETS (021 to 028)
019 97.123.970 97.123.970
1. Shares (stocks) in related parties 020
021
166.037.582 192.961.857
2. Loans given to related parties 022 28.120.000 28.120.000
3. Participating interests (shares) 023 89.791 89.791
4. Loans to entrepreneurs in whom the entity hold participating interests 024
5. Investment in securities 025
6. Loans, deposits and similar assets 026 13.249.298 8.873.573
7. Other long - term financial assets 027 19.107.129 19.107.129
8. Investments accounted by equity method 028 105.471.364 136.771.364
IV. RECEIVABLES (030 to 032) 029 6.117.447 6.125.248
1. Receivables from related parties 030
2. Receivables based on trade loans 031 6.117.447 6.125.248
3. Other receivables 032
V. DEFERRED TAX ASSETS 033 2.281.661 2.281.661
C) SHORT TERMS ASSETS (035+043+050+058)
I. INVENTORIES (036 to 042)
034 561.061.453 593.784.479
1. Row material 035 148.297.183
101.256
143.178.080
101.256
2. Work in progress 036
037
119.611.959 119.697.314
3. Finished goods 038 20.872.844 13.115.934
4. Merchandise 039 6.160.227 8.687.877
5. Prepayments for inventories 040 1.550.897 1.575.699
6. Long - term assets held for sale 041
7. Biological assets 042
II. RECEIVABLES (044 to 049) 043 310.045.842 367.941.119
1. Receivables from related parties 044 6.163.340 6.148.669
2. Accounts receivable 045 161.474.555 176.181.587
3. Receivables from participating entrepreneurs 046
4. Receivables from employees and shareholders 047 664.664 590.726
5. Receivables from government and other institutions 048 6.372.217 7.733.370
6. Other receivables 049 135.371.066 177.286.767
III. SHORT - TERM FINANCIAL ASSETS (051 to 057)
1. Shares (stocks) in related parties
050 83.270.192 64.072.279
2. Loans given to related parties 051
052
15.969.304 16.037.115
3. Participating interests (shares) 053
4. Loans to entrepreneurs in whom the entity hold participating interests 054
5. Investment in securities 055 12.035.303 12.002.606
6. Loans, deposits and similar assets 056 13.069.191 12.291.122
7. Other financial assets 057 42.196.394 23.741.436
IV. CASH AT BANK AND IN CASHIER 058 19.448.236 18.593.001
D) PREPAID EXPENSES AND ACCRUED INCOME 059 53.817.473 38.706.786
E) TOTAL ASSETS (001+002+034+059) 060 1.349.016.630 1.389.597.373
F) OFF-BALANCE SHEET NOTES 061 128.346.841 124.252.334
LIABILITIES AND CAPITAL
A) CAPITAL AND RESERVES (063+064+065+071+072+075+078) 062 402.518.107 465.124.509
I. SUBSCRIBED CAPITAL 063 63.432.000 63.432.000
II. CAPITAL RESERVES 064 13.998.640 13.998.640
III. RESERVES FROM PROFIT (066+067-068+069+070) 065 8.068.491 8.068.491
1. Reserves prescribed by law 066 3.171.600 3.171.600
2. Reserves for treasury stocks 067 6.343.200 6.343.200
3. Treasury stocks and shares (deduction) 068 1.446.309 1.446.309
4. Statutory reserves
5. Other reserves 069
IV. REVALUATION RESERVES 070
071 61.688.896 61.664.703
V. RETAINED EARNINGS OR ACCUMULATED LOSS (073-074) 072 241.862.057 249.271.532
1. Retained earnings 073 241.862.057 249.271.532
2. Accumulated loss 074
VI. PROFIT / LOSS FOR THE CURRENT YEAR (076-077) 075 8.300.652 2.359.696
1. Profit for the current year 076 8.300.652 2.359.696
2. Loss for the current year 077
VII. MINORITY INTEREST 078 5.167.371 66.329.447
B) PROVISIONS (080 to 082) 079 8.279.751 6.571.624
1. Provisions for pensions, severance pay and similar liabilities 080 3.257.923 3.257.923
2. Reserves for tax liabilities 081
3. Other reserves 082 5.021.828 3.313.701
C) LONG TERM LIABILITIES (084 to 092) 083 356.256.617 369.125.083
1. Liabilities to related parties 084
2. Liabilities for loans, deposits etc. 085 30.168.432 30.158.767
3. Liabilities to banks and other financial institutions 086 313.796.999 326.675.130
4. Liabilities for received prepayments 087
5. Accounts payable 088 6.455.546 6.455.546
6. Liabilities arising from debt securities 089 1.401.018 1.401.018
7. Liabilities to entrepreneurs in whom the entity holds participating interests 090
8. Other long-term liabilities 091 528.165 528.165
9. Deferred tax liability 092 3.906.457 3.906.457
D) SHORT - TERM LIABILITIES (094 to 105) 093 580.577.260 547.370.739
1. Liabilities to related parties 094 820.676 1.299.447
2. Liabilities for loans, deposits etc. 095 52.131.918 49.022.989
3. Liabilities to banks and other financial institutions 096 169.460.999 169.889.752
4. Liabilities for received prepayments 097 13.901.490 16.661.397
5. Accounts payable 098 143.616.702 136.007.182
6. Liabilities arising from debt securities 099 113.790.751 95.446.401
7. Liabilities to enterpreneurs in whom the entity holds participating interests 100
8. Liabilities to employees 101 10.175.100 10.136.674
9. Liabilities for taxes, contributions and similar fees 102 18.585.194 17.516.969
10. Liabilities to share - holders 103 2.410.448 2.410.448
11. Liabilities for long term assets held for sale 104
12. Other short - term liabilities 105 55.683.982 48.979.480
E) DEFERRED SETTLEMENTS OF CHARGES AND INCOME DEFERRED TO FUTURE PERIOD 106 1.384.895 1.405.418
F) TOTAL CAPITAL AND LIABILITIES (062+079+083+093+106) 107 1.349.016.630 1.389.597.373
G) OFF-BALANCE SHEET NOTES 108 128.346.841 124.252.334
APPENDIX TO BALANCE SHEET (only for consolidated financial statements)
A) CAPITAL AND RESERVES
1. Attributed to equity holders of parent company 109 397.350.735 398.795.062
2. Attributed to minority interests 110 5.167.371 66.329.447

PROFIT AND LOSS ACCOUNT
for period 01.01.2011. to 31.03.2011.

Position AOP Previous period Current period
Cummulative Periodical Cummulative Periodical
1 $\overline{2}$ 3 4 5 6
I. OPERATING REVENUES (112+113) 111 129.466.670 129.466.670 98.977.899 98.977.899
1. Sales revenues 112 119.078.253 119.078.253 95.787.037 95.787.037
2. Other operating revenues 113 10.388.417 10.388.417 3.190.862 3.190.862
II. OPERATNG EXPENSES (115+116+120+124+125+126+129+130) 114 119.031.853 119.031.853 101.720.245 101.720.245
1. Changes in the value of work in progress and finished goods 115 -27.701.622 -27.701.622 5.917.477 5.917.477
2. Material costs (117 to 119) 116 64.017.690 64.017.690 28.950.926 28.950.926
a) Raw material and material costs 117 2.912.080 2.912.080 6.408.599 6.408.599
b) Costs of goods sold 118 0 $\circ$ 0 $\mathbf 0$
c) Other external costs 119 61.105.610 61.105.610 22.542.327 22.542.327
3. Staff costs (121 to 123) 120 55.677.488 55.677.488 50.379.714 50.379.714
a) Net salaries and wages 121 29.843.134 29.843.134 27.003.527 27.003.527
b) Costs for taxes and contributions from salaries 122 17.816.796 17.816.796 16.121.508 16.121.508
c) Contributions on gross salaries 123 8.017.558 8.017.558 7.254.679 7.254.679
4. Depreciation 124 9.802.894 9.802.894 6.517.312 6.517.312
5. Other costs 125 7.872.691 7.872.691 7.716.728 7.716.728
6. Impairment (127+128) 126 8.131.680 8.131.680 2.106.879 2.106.879
a) Impairment of long-term assets (excluding financial assets) 127 $\Omega$ $\Omega$ $\Omega$ $\mathbf 0$
b) Impairment of short-term assets (excluding financial assets) 128 8.131.680 8.131.680 2.106.879 2.106.879
7. Provisions 129 835.731 835.731 $\mathbf{C}$ $\Omega$
8. Other operating expenses 130 395.301 395.301 131.209 131.209
III. FINANCIAL INCOME (132 to 136) 131 11.397.038 11.397.038 17.003.835 17.003.835
1. Interest income, foreign exchange gains, dividends and similar income from related
parties 132 $\mathbf{O}$ 0 $\Omega$ 0
2. Interest income, foreign exchange gains, dividends and similar income from non-related 133 1.477.862 1.477.862 876.405 876.405
3. Share in income from affiliated entrepreneurs and participating interests 134 532.603 532.603 674.630 674.630
4. Unrealized gains (income) from financial assets 135 $\mathbf 0$ $\Omega$ $\Omega$ 0
5. Other financial income 136 9.386.573 9.386.573 15.452.800 15.452.800
IV. FINANCIAL EXPENSES (138 to 141) 137 10.068.723 10.068.723 10.175.357 10.175.357
1. Interest expenses, foreign exchange losses and similar expenses from related parties 138 $\mathbf 0$ $\mathbf{o}$ $\mathbf 0$ $\circ$
2. Interest expenses, foreign exchange losses and similar expenses from non - related 139 10.068.723 10.068.723 10.175.357 10.175.357
3. Unrealized losses (expenses) on financial assets 140 $\mathsf{o}\xspace$ $\mathbf{o}$ $\mathbf 0$ $\circ$
4. Other financial expenses 141 $\circ$ $\mathbf{o}$ $\circ$ $\mathbf 0$
V. INCOME FROM INVESTMENT SHARE IN PROFIT OF ASSOCIATED ENTREPRENEURS 142 $\overline{0}$ $\mathbf{o}$ $\mathbf 0$ $\pmb{\mathsf{o}}$
$\mathbf 0$ $\mathbf 0$ 262.376 262.376
$\Omega$ $\mathbf{0}$
VI. LOSS FROM INVESTMENT SHARE IN LOSS OF ASSOCIATED ENTREPRENEURS 143
VII. EXTRAORDINARY - OTHER INCOME 144 $\mathbf 0$ $\Omega$
VIII. EXTRAORDINARY - OTHER EXPENSES 145 $\mathbf 0$ $\mathbf 0$ $\mathbf 0$ $\mathbf{o}$
146 140.863.708 140.863.708 115.981.734
147 129.100.576 129.100.576 112.157.978
148 11.763.132 11.763.132 3.823.756
1. Profit before taxation (146-147) 149 11.763.132 11.763.132 3.823.756
2. Loss before taxation (147-146) 150 $\mathbf 0$ $\Omega$ $\mathbf 0$
IX. TOTAL INCOME (111+131+142 + 144)
X. TOTAL EXPENSES (114+137+143 + 145)
XI. PROFIT OR LOSS BEFORE TAXATION (146-147)
XII. PROFIT TAX
151 2.148.962 2.148.962 1.056.148 115.981.734
112.157.978
3.823.756
3.823.756
$\mathbf{0}$
1.056.148
XIII. PROFIT OR LOSS FOR THE PERIOD (148-151)
1. Profit for the period(149-151)
152
153
9.614.170
9.614.170
9.614.170
9.614.170
2.767.608
2.767.608
2.767.608
2.767.608
XIV. PROFIT OR LOSS FOR THE PERIOD
1. Attributed to equity holders of parent company 155 10.379.064 10.379.064 2.359,696 2.359.696
2. Attributed to minority interests 156 $-764.894$ $-764.894$ 407.912 407.912
STATEMENT OF COMPREHENSIVE INCOME (IFRS)
I. PROFIT OR LOSS FOR THE PERIOD (= 152) 157 9.614.170 9.614.170 2.767.608 2.767.608
II. OTHER COMPREHENSIVE INCOME / LOSS BEFORE TAX(159 to 165) 158 $-36.127$ $-36.127$ $-24.193$ $-24.193$
1. Exchange differences on translation of foreign operations 159 $-36.127$ $-36.127$ $-24.193$ $-24.193$
2. Movements in revaluation reserves of long-term tangible and intangible assets 160
3. Profit or loss from revaluation of financial assets available for sale 161
4. Gains or losses on efficient cash flow hedging 162
5. Gains or losses on efficient hedge of a net investment in foreign countries 163
6. Share in other comprehensive income / loss of associated companies 164
7. Actuarial gains / losses on defined benefit plans 165
III. TAX ON OTHER COMPREHENSIVE INCOME FOR THE PERIOD 166
IV. NET OTHER COMPREHENSIVE INCOME/ LOSS FOR THE PERIOD (158-166) 167 $-36.127$ $-36.127$ $-24.193$ $-24.193$
V. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD(157+167) 168 9.578.043 9.578.043 2.743.415 2.743.415
APPENDIX to Statement of comprehensive income (only for consolidated financial statements)
VI. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD
1. Attributed to equity holders of parent company 169 10.342.937 10.342.937 2.335.503 2.335.503
2. Attributed to minority interests 170 $-764.894$ $-764.894$ 407.912 407.912

STATEMENT OF CASH FLOWS - Indirect method period 01.01.2011. to 31.03.2011.

Position AOP Previous
period
Current
period
$\mathbf{1}$ $\overline{2}$ 3 4
CASH FLOW FROM OPERATING ACTIVITIES
1. Profit before tax 001 10.379.064 3.823.756
2. Depreciation 002 9.802.894 6.517.312
3. Increase in short-term liabilities 003 0
4. Decrease in short term receivables 004 $\Omega$
5. Decrease in inventories 005 0 5.119.103
6. Other cash flow increases 006 38.703.616 44.508.900
I. Total increase in cash flow from operating activities (001 to 006) 007 58.885.574 59.969.071
1. Decrease in short - term liabilities 008 20.924.483 33.206.521
2. Insrease in short - term receivables 009 34.594.029 57.895.277
3. Increase in inventories 010 27.084.318 $\Omega$
4. Other cash flow decreases 011 12.884.963
II. Total decrease in cash flow from operating activities (008 to 011) 012 95.487.793 91.101.798
A1) NET INCREASE OF CASH FLOW FROM OPERATING ACTIVITIES (007-012) 013 0
A2) NET DECREASE OF CASH FLOW FROM OPERATING ACTIVITIES (012-007) 014 36.602.219 31.132.727
CASH FLOW FROM INVESTING ACTIVITIES
1. Cash flow from sale of long - term tangible and intangible assets 015 100.754 116.697
2. Cash inflows from sale of equity and debt financial instruments 016 10.552.349 31.300.000
3. Interest receipts 017 526.241 793.017
4. Dividend receipts 018 0
5. Other cash inflows from investing activities 019 2.000.000 2.048.795
III. Total cash inflows from investing activities(015 to 019) 020 13.179.344 34.258.509
1. Cash outflows for purchase of long - term tangible and intangible assets 021 1.006.375 395.162
2. Cash outflows for purchase of equity and debt financial instruments 022 20.826.775 31.300.000
3. Other cash outflows from investing activities 023 72.000
IV. Total cash outflows from investing activities (021 to 023) 024 21.905.150 31.695.162
B1) NET INCREASE OF CASH FLOW FROM INVESTING ACTIVITIES(020-024) 025 0 2.563.347
B2) NET DECREASE OF CASH FLOW FROM INVESTING ACTIVITIES(024-020) 026 8.725.806
CASH FLOW FROM FINANCING ACTIVITIES
1. Cash receipts from issuance of equity and debt financial instruments 027 $\Omega$
2. Cash inflows from loans, debentures, credits and other borrowings 028 56.605.349 14.911.165
3. Other cash inflows from financing activities 029 $\circ$ 300.000
V. Total cash inflows from financing activities (027 to 029) 030 56.605.349 15.211.165
1. Cash outflows for repayment of loans and bonds 031 16.728.012 5.395.284
2. Dividends paid 032 4.500 51.825
3. Cash outflows for finance lease 033 1.035.206 537.466
4. Cash outflows for purchase of own stocks 034 0 $\circ$
5. Other cash outflows from financing activities 035 $\overline{0}$ οl
VI. Total cash outflows from financing activities (031 do 035) 036 17.767.718 5.984.575
C1) NET INCREASE OF CASH FLOW FROM FINANCING ACTIVITIES (030-036) 037 38.837.631 9.226.590
C2) NET DECREASE OF CASH FLOW FROM FINANCING ACTIVITIES (036-030) 038 0
Total increases of cash flows (013 - 014 + 025 - 026 + 037 - 038) 039 0
Total decreases of cash flows $(014 - 013 + 026 - 025 + 038 - 037)$ 040 6.490.394 19.342.790
Cash and cash equivalents at the beginning of period 041 80.604.065 73.679.933
Increase in cash and cash equivalents 042
Decrease in cash and cash equivalents 043 6.490.394 19.342.790
Cash and cash equivalents at the end of period 044 74.113.671 54.337.143

STATEMENT OF CHANGES IN EQUITY
01.01.2011 to 31.03.2011 from

Position AOP Previous
year Current year
2 4
1. Subscribed capital DO1 63.432.000 63.432.000
2. Capital reserves 002 13.998.640 13.998.640
3. Reserves from profit 003 8.068.491 8.068.491
4. Retained earnings or accumulated loss 004 241.862.057 249.271.532
year
5. Profit / loss for the current
005 8.300.652 2.359.696
tangible assets
6. Revaluation of long - term
006 53.606.519 53.606.519
7. Revaluation of intangible assets 007 0 $\circ$
8. Revaluation of financial assets available for sale 008 8.112.808 8.112.808
9. Other revaluation 009 0
0. Total capital and reserves (AOP 001 to 009) 010 397.381.167 398.849.686
1. Currency gains and losses arising from net investments in foreign operations 011 $-30.431$ 54.624
12. Current and deferred taxes (part) 012 0
13. Cash flow hedging 013 0
4. Changes in accounting policies 014 $\circ$
rrors in prior periods
5. Correction of significant er
015 $\circ$
6. Other changes in capital 016 0
7. Total increase or decrease in capital (AOP 011 to 016) 017 30.431 -54.624
ers of parent company
7 a. Attributed to equity holde
018 397.350.736 398.795.062
7 b. Attributed to minority interst 019 5.167.371 66.329.447

Items decreasing the capital are entered with a negative number sign
Data entered under AOP marks 001 to 009 are entered as situation on the Balance Sheet date