Institut IGH d.d. — Interim / Quarterly Report 2021

Jul 30, 2021

Zagreb, July 30, 2021

Subject: Statement of the Management Board on the responsibility for preparing financial reports for Institut IGH, JSC

The Company's Management Board has to ensure that the INSTITUT IGH d.d. unaudited financial reports for the accounting period from January to June 2021 are prepared in accordance with the Accountancy Law (Official Gazette 78/15, 133/15, 120/16) and International Reporting Standards as adopted by the European Union, so that these documents provide a true and unbiased picture of the Company's financial standing, business results, change in capital, and cash flow for the period under consideration.

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

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

INSTITUT IGH d.d. anka Rakuše · 10000 Zagreb, Hrvatska

TEL +385 (0)1 612 51 25 FAX +385 (0)1 612 54 01 EMAIL igh@igh.hr WEB www.igh.hr

Mierodavni sud: Trgovački sud u Zagrebu gistarski uložak s matičnim brojem (MBS) 080000959

Broj izdanih dionica: IGH 613.709 Nominalna vrijednost dionice 190 km

Temeljni kapital: 116.604.710,00 kn uplaćen u cijelosti

OIB: 79766124714 Poslovna banka: SBERBANK d.d. IBAN: HR6825030071100087335 SWIFT kod: VBCRHR22

MB: 3750272

Uprava: Robert Petrosian predsjednik uprave Vedrana Tudor, članica uprave Miroslav Pauzar, član uprave

Nadzorni odbor Žarko Dešković, dipling građ predsjednik Nadzornog odbora

Signed on the behalf of the Management Board: "105/1/8 Robert Petrosian, President of the Management Board

Miroslav Pauzar Miroslav Paular
Member of the Management Board_

Judel

Vedrana Tudor / Member of the Management Board

17

Zagreb, July 30, 2021

Subject: Management Report on business results of the Company Institut IGH d.d. and its subsidiaries in the period from January 1 to June 30 2021.

Institut IGH d.d.

In the period from January to June 2021, Institut IGH d.d operated with revenue amounting to HRK 82,4 million. Operating expenses (excluding amortization) amount to HRK 105,8 million. Operational profit are in amount of HRK 11,1 million, or on a level of 10,6% which resulted in EBITDA of HRK 3,4 million.

After the amortization cost in the amount of HRK 6,7 million, negative effect of interest and exchange rate differences in the amount of HRK 3,0 million, Institut IGH d.d operated at a net loss amounting HRK 23,2 million that completely coming from the solving long term liabilities from the prebankrupcy agreement and solving PIK debt of the major creditor, not from the operatioanl activites.

Impact of the COVID-19 pardemic is still present,so the activities of business development as well as offering were reduced, anyhow during the period from January to June 2021 it was conluded HRK 54,7 million of new contracts.

The company invest additional effort in activities related to increasing liquidity and shortening the settlement period of liabilities to suppliers and subcontractors of the Company.

The company's activities were focused on new markets (Middle East, Iraq and Egypt) where significant new contracts are expected, as well as activities on existing markets in which the company is already present, which is part of the company's strategy until 2030.

The Company expects the realization of the set short-term plan of activities and its fulfillment in the following periods.

IGH Group

In the period from January to June 2021, IGH Group operated at a revenue amounting to HRK 91,3 million. Operating expenses (excluding amortization) amount to HRK 135,9 million, this resulted in negative net result that completely coming from the solving long term liabilities from the prebankrupcy agreement and solving PIK debt of the major creditor, not from the operatioanl activites.

After the amortization cost in the amount of HRK 6,9 million, negative effect of interest and exchange rate differences in the amount of HRK 3,5 million, IGH Group operated at a net loss amounting HRK 45,3 million.

Institut IGH will continue with its increased activities in the next period, according to the strategic development plan for the period up to year 2024, increasing productivity and efficiency in implementation of projects on which it has been engaged, strengthening human resources and extending business activities on the international markets in order to spread risk and achieve long-term, sustainable and profitable business operations.

INSTITUT IGH, d.d. Janka Rakuše 1 10000 Zagreb, Croatia

PHONE +385 (0)1 612 51 25 +385 (0)1 612 54 01 EMAIL igh@igh.hr WEB www.igh.hr

Competent court: Commercial Court in Zagreb Register entry with company registration No 080000959

Share capital: HRK 116,604,710,00 Paid in full

No of issued shares: IGH 613,709 Nominal share value HRK 190

Reg.No.: 3750272 PIN: 79766124714 Business banks SBERBANK d.d. IBAN:

HR6825030071100087335 SWIFT code: VBCRHR22

Management Board: Robert Petrosian, President of the Management Board edrana Tudor, Member of the Management Board Miroslav Pauzar, Member of the Management Board

Supervisory Board: Žarko Dešković, MEng.CE President of the Supervisory Board

On behalf of the INSTITUT IGH, d.d. Wanlagement Board;

Robert Petrosian President of the Management Bogard

Miroslav Pauzar Member of the Management Board

Vedrana Tudor Member of the Management Board

Reporting period: Year:	ISSUER'S GENERAL DATA 1.1.2021
		to	30.06.2021
	2021
Quarter:	2.
	Quarterly financial statements
egistration number (MB): 03750272		Issuer's home Member State code:	HR
Entity's registration 080000959 number (MBS):
Personal identification 79766124714 number (OIB):		LEI:	74780000W0UQ8MF2FU71
Institution 1461 code:
Name of the issuer: INSTITUT IGH DD
Postcode and town: 10000		ZAGREB
treet and house number: JANKA RAKUŠE 1
E-mail address: igh@igh.hr
Web address: http://www.igh.hr
Number of employees 526 (end of the reporting)
Consolidated report: KN - - - -	(KN-not consolidated/KD-consolidated)
Audited: RN	(RN-not audited/RD-audited)
Names of subsidiaries (according to IFRS):		Registered office:		MB:
Bookkeeping firm: No No No (Yes/No)
Contact person: LARISA LUKŠIĆ			(name of the bookkeeping firm)
Telephone: 01/6125-411	(only name and surname of the contact person)

E-mail address: larisa.luksic@igh.hr
Audit firm:
(name of the audit firm)
Certified auditor:
(name and surname)

BALANCE SHEET

balance as at 30.06.2021.

111 1 11 11 1 Submitter: INSTITUT IGH d.d.
Item	ADP code	Last day of the preceding business vear	At the reporting date of the current period
1	2	3	4
A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID	001	0	0
B) FIXED ASSETS (ADP 003+010+020+031+036)	002	249.374.234	141.929.184
I INTANGIBLE ASSETS (ADP 004 to 009) 1 Research and development	003	1.089.518	1.338.955
2 Concessions, patents, licences, trademarks, software and other	004	0	0
rights	005	1.056.014	1.240.921
3 Goodwill	006	0
4 Advances for the purchase of intangible assets	007	0	0
5 Intangible assets in preparation	008	33.504	0 98.034
6 Other intangible assets	009	0	0
II TANGIBLE ASSETS (ADP 011 to 019)	010	144.566.076	35.666.657
1 Land	011	51.361.630	4.362.032
2 Buildings	012	39.259.674	3.261.293
3 Plant and equipment	013	27.682.394	23.337.662
4 Tools, working inventory and transportation assets	014	3.915.294	3.405.622
5 Biological assets	015	0	0
6 Advances for the purchase of tangible assets	016	144.083	373.546
7 Tangible assets in preparation	017	21.652.018	375.519
8 Other tangible assets	018	304.571	304.571
9 Investment property	019	246.412	246.412
III FIXED FINANCIAL ASSETS (ADP 021 to 030)	020	102.901.061	102.841.806
1 Investments in holdings (shares) of undertakings within the group	021	84.164.674	84.164.674
2 Investments in other securities of undertakings within the group	022	0	0
3 Loans, deposits, etc. to undertakings within the group	023	3.257.405	3.257.405
4. Investments in holdings (shares) of companies linked by virtue of participating interests	024	15.000.000	15.000.000
5 Investment in other securities of companies linked by virtue of
participating interests	025	0	0
6 Loans, deposits etc. to companies linked by virtue of participating	026
interests		0
/ Investments in securities	027	0
8 Loans, deposits, etc. given	028	478.982	419.727
9 Other investments accounted for using the equity method 10 Other fixed financial assets	029	0	0
IV RECEIVABLES (ADP 032 to 035)	030	0	0
	031	817.579	2.081.766
1 Receivables from undertakings within the group	032	0	0
2 Receivables from companies linked by virtue of participating interests	033	0	0
3 Customer receivables	034
4 Other receivables	035	441.900	1.706.087
V DEFERRED TAX ASSETS	036	375.679	375.679
C) CURRENT ASSETS (ADP 038+046+053+063)	037	0 128.881.015	0
I INVENTORIES (ADP 039 to 045)	033	58.416.096	132.090.636
1 Raw materials and consumables	039		58.416.096
2 Work in progress	040	0	0 0
3 Finished goods	041	815.655	815.655
4 Merchandise	042	0
5 Advances for inventories	043	0	0 0
6 Fixed assets held for sale	044	57.600.441	57.600.441
7 Biological assets	045	0	0
I RECEIVABLES (ADP 047 to 052)	046	38.675.757	46.890.880
1 Receivables from undertakings within the group	047	1.485.748	1.479.454
2 Receivables from companies linked by virtue of participating
nterests	048	0	2.829
3 Customer receivables	049	21.319.199	28.878.259
4 Receivables from employees and members of the undertaking	050	727.354	538.551
5 Receivables from government and other institutions 6 Other receivables	051	1.362.660	2.059.135
II CURRENT FINANCIAL ASSETS (ADP 054 to 062)	0-2	13.780.796	13.932.652
	053	23.842.327	24.376.745
1 Investments in holdings (shares) of undertakings within the group	054	O	0

2 Investments in other securities of undertakings within the group	055	0	0
3 Loans, deposits, etc. to undertakings within the group	056	366.670	366.670
4 Investments in holdings (shares) of companies linked by virtue of participating interests	057	0	0
5 Investment in other securities of companies linked by virtue of participating interests	058	0	0
6 Loans, deposits etc. to companies linked by virtue of participating interests	0 20	0	0
7 Investments in securities	060	26.664	26.664
8 Loans, deposits, etc. given	061	23.288.150	23.822.567
9 Other financial assets	062	160.843	160.844
IV CASH AT BANK AND IN HAND	063	7.946.835	2.406.915
D ) PREPAID EXPENSES AND ACCRUED INCOME	064	23.516.073	14.438.858
TOTAL ASSETS (ADP 001+002+037+064) =)	065	401.771.322	288.458.678
OFF-BALANCE SHEET ITEMS	066	29.965.235	32.856.542
LIABILITIES
A) CAPITAL AND RESERVES (ADP 068 to	067	-45.870.280	-69.206.090
I INITIAL (SUBSCRIBED) CAPITAL	068	116.604.710	116.604.710
II CAPITAL RESERVES	069	-255.383	-255.383
III RESERVES FROM PROFIT (ADP 071+072-073+074+075)	070	-247.457	-247.457
1 Legal reserves	071	0	0
2 Reserves for treasury shares	072	1.446.309	1.446.309
3 Treasury shares and holdings (deductible item)	073	-3.196.416	-3.196.416
4 Statutory reserves	074	O	0
5 Other reserves	075	1.502.650	1.502.650
IV REVALUATION RESERVES	076	86.914.508	42.276.340
V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082)	077	0	0
1 Financial assets at fair value through other comprehensive income (i.e. available for sale)	078	0	0
2 Cash flow hedge - effective portion	079	0	0
3 Hedge of a net investment in a foreign operation - effective portion	080	0	0
4 Other fair value reserves	081	0	0
5 Exchange differences arising from the translation of foreign operations (consolidation)	082	0	0
VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084- 085)	083	-250.339.363	-204.250.089
1 Retained profit	084	34.101.519	78.738.088
2 Loss brought forward	085	284.440.882	282.988.177
VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088)	036	1.452.705	-23.334.211
1 Profit for the business year	087	1.452.705	0
2 Loss for the business year	088	0	23.334.211
VIII MINORITY (NON-CONTROLLING) INTEREST	089	0	0
B) PROVISIONS (ADP 091 to 096)	090	10.441.842	10.441.842
1 Provisions for pensions, termination benefits and similar obligations	091	677.714	677.714
2 Provisions for tax liabilities
3 Provisions for ongoing legal cases	092	0	0
4 Provisions for renewal of natural resources	093	6.566.188	6.566.188
	094	0	0
5 Provisions for warranty obligations 6 Other provisions	095	0	0
C) LONG-TERM LIABILITIES (ADP 098 to 108)	096	3.197.940	3.197.940
1 Liabilities to undertakings within the group	097	60.273.305	40.416.043
2 Liabilities for loans, deposits, etc. of undertakings within the group	098 099	0 0	0 0
3 Liabilities to companies linked by virtue of participating interests
4 Liabilities for loans, deposits etc. of companies linked by virtue of	100 101	0 0	0 0
participating interests
5 Liabilities for loans, deposits etc.	102	526.412	526.412
6 Liabilities to banks and other financial institutions	103	40.424.816	30.366.176
7 Liabilities for advance payments	104	0	0
8 Liabilities to suppliers	105	197.924	197.924
9 Liabilities for securities	106	0	0
10 Other long-term liabilities	107	0	0
11 Deferred tax liability	108	19.124.153	9.325.531
D) SHORT-TERM LIABILITIES (ADP 110 to 123)	109	372.844.745	304.206.679
1 Liabilities to undertakings within the group	110	704.836	54.030.588
2 Liabilities for loans, deposits, etc. of undertakings within the group	111	1.253.070	1.213.070

3 Liabilities to companies linked by virtue of participating interests	112	0	0
4 Liabilities for loans, deposits etc. of companies linked by virtue of	113
participating interests		0	0
5 Liabilities for loans, deposits etc.	114	935.698	520.273
6 Liabilities to banks and other financial institutions	115	270.717.995	150.250.093
7 Liabilities for advance payments	116	6.631.143	6.868.225
8 Liabilities to suppliers	117	24.389.875	23.774.801
9 Liabilities for securities	118	47.800.647	47.800.647
10 Liabilities to employees	119	6.583.040	6.375.351
11 Taxes, contributions and similar liabilities	120	10.839.620	11.145.068
12 Liabilities arising from the share in the result	121	0	0
13 Liabilities arising from fixed assets held for sale	122	0	0
14 Other short-term liabilities	123	2.988.821	2.228.563
E) ACCRUALS AND DEFERRED INCOME	124	4.081.710	2.600.204
F) TOTAL - LIABILITIES (ADP 067+090+097+109+124)	125	401.771.322	288.458.678
OFF-BALANCE SHEET ITEMS G)	126	29.965.235	32.856.542

STATEMENT OF PROFIT OR LOSS for the period 01.01.2021. to 30.06.2021.

in HRK

Item	ADP code	Same period of the previous year		Current period
		Cumulative	Quarter	Cumulative	Quarter
1	2	3	4	5	હ
OPERATING INCOME (ADP 002 to 006) 1 Income from sales with undertakings within the group	001 002	118.905.509 710.114	67.943.980 219.557	82.492.078	42.567.296
2 Income from sales (outside group)	003	79.034.900	39.320.766	329.200 80.258.423	162.700 41.187.646
3 Income from the use of own products, goods and services	004	121.469	62.043	60.028	0
4 Other operating income with undertakings within the group	005	10.473	5.274	26.224	17.495
5 Other operating income (outside the group)	006	39.028.553	28.336.340	1.818.203	1.199.455
II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029)	007	101.008.268	63.010.376	112.591.522	42.359.496
1 Changes in inventories of work in progress and finished goods
2 Material costs (ADP 010 to 012)	008 009	0 21.739.491	0 9.805.758	0 27.075.222	0 13.103.140
a) Costs of raw materials and consumables	010	3.156.013	1.368.052	3.592.462	1.542.723
b) Costs of goods sold	011	0	0	0	0
c) Other external costs	012	18.583.478	8.437.706	23.482.760	11.560.417
3 Staff costs (ADP 014 to 016)	013	41.559.608	20.805.750	45.523.984	22.790.484
a) Net salaries and wages	014	25.869.502	13.091.919	27.558.428	13.416.941
b) Tax and contributions from salary costs	015	10.456.466	5.126.576	12.140.602	6.458.957
c) Contributions on salaries	016	5.233.640	2.587.255	5.824.954	2.914.586
4 Depreciation	017	3.971.872	1.926.710	6.702.074	2.753.193
5 Other costs 6 Value adjustments (ADP 020+021)	018	5.806.522	2.818.325	5.490.662	2.991.133
a) fixed assets other than financial assets	019 020	784.060 0	556.731 0	725.688 0	516.456
b) current assets other than financial assets	021	784.060	556.731	725.688	0 516.456
7 Provisions (ADP 023 to 028)	022	0	0	0	0
a) Provisions for pensions, termination benefits and similar	023	0	0	0	0
b) Provisions for tax liabilities	024	0	0	0	0
c) Provisions for ongoing legal cases	025	0	0	0	0
d) Provisions for renewal of natural resources	026	0	0	0	0
e) Provisions for warranty obligations	027	0	0	0	0
f) Other provisions	028	0	0	0	0
8 Other operating expenses	029	27.146.715	27.097.102	27.073.892	205.090
III FINANCIAL INCOME (ADP 031 to 040) 1 Income from investments in holdings (shares) of undertakings within	030	3.211.233	2.570.439	1.901.857	1.836.952
the group	031	0	0	0	0
2 Income from investments in holdings (shares) of companies linked by	032	0
virtue of participating interests			0	0	0
3 Income from other long-term financial investment and loans granted	033	0	0	0	0
to undertakings within the group
4 Other interest income from operations with undertakings within the group	034	0	O	0	0
5 Exchange rate differences and other financial income from
operations with undertakings within the group	035	141.053	141.053	63.674	56.304
6 Income from other long-term financial investments and loans	036	0	0	0	0
7 Other interest income	037	8.176	3.650	5.573	3.007
8 Exchange rate differences and other financial income	038	3.062.004	2.425.736	1.763.361	1.720.629
9 Unrealised gains (income) from financial assets	039	0	0	0	0
10 Other financial income	040	0	0	69.249	57.012
IV FINANCIAL EXPENSES (ADP 042 to 048) 1 Interest expenses and similar expenses with undertakings within the	041	20.843.778	10.954.134	4.934.895	1.988.782
group	042	0	0	O	0
2 Exchange rate differences and other expenses from operations with
undertakings within the group	043	0	-1.693	8.266	રૂટ
3 Interest expenses and similar expenses	044	6.388.775	5.865.378	2.994.669	1.601.255
4 Exchange rate differences and other expenses	045	0	0	1.784.212	239.773
5 Unrealised losses (expenses) from financial assets	046	0	0	29	0
6 Value adjustments of financial assets (net) 7 Other financial expenses	047	5.090.449	5.090.449	62.942	62.942
SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE	048	9.364.554	0	84.777	84.777
OF PARTICIPATING INTERESTS	049	0	0	0	0
SHARE IN PROFIT FROM JOINT VENTURES	050	0	0	0	0
VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF	051	0	0	0	0
PARTICIPATING INTEREST VIII SHARE IN LOSS OF JOINT VENTURES
X TOTAL INCOME (ADP 001+030+049 +050)	052 053	0	O	0	0
TOTAL EXPENDITURE (ADP 007+041+051 + 052)	054	122.116.742 121.852.046	70.514.419 73.964.510	84.393.935 117.526.417	44.404.248
PRE-TAX PROFIT OR LOSS (ADP 053-054)	055	264.696	-3.450.091	-33.132.482	44.348.278 55.970
1 Pre-tax profit (ADP 053-054)	056	264.696	0	0	55.970
2 Pre-tax loss (ADP 054-053)	057	0	-3.450.091	-33.132.482	0
XII INCOME TAX	058	-894.823	0	-9.798.271
XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059)	059	1.159.519	-3.450.091	-23.334.211	55.970
1 Profit for the period (ADP 055-059)	060	1.159.519	0	O	55.970
2 Loss for the period (ADP 059-055)	061	0	-3.450.091	-23.334.211	0

XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS	062	0	0
(ADP 063-064)				0
1 Pre-tax profit from discontinued operations	063	0	0	0	0
2 Pre-tax loss on discontinued operations	064	0	0	0	0
XV INCOME TAX OF DISCONTINUED OPERATIONS	065	0	0	0	0
1 Discontinued operations profit for the period (ADP 062-065)	066	0	0	0	0
2 Discontinued operations loss for the period (ADP 065-062)	067	0	0	0	0
TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations)
XVI PRE-TAX PROFIT OR LOSS (ADP 055-+062)	068	0	0	0	0
1 Pre-tax profit (ADP 068)	069	0	0	0	0
2 Pre-tax loss (ADP 068)	070	0	0	0	0
XVII INCOME TAX (ADP 058+065)	071	0	0	0	0
XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071)	072	0	0	0	0
1 Profit for the period (ADP 068-071)	073	0	0	0	0
2 Loss for the period (ADP 071-068)	074	0	0	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 076+077)	075	0	0	0	0
1 Attributable to owners of the parent	076	0	0	0	0
2 Attributable to minority (non-controlling) interest	077	0	0	0	0
STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS)
I PROFIT OR LOSS FOR THE PERIOD	078	1.159.519	-3.450.091	-23.334.211	55.970
II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (ADP 80+ 87)	079	0	0	0	0
Ill Items that will not be reclassified to profit or loss (ADP 081 to 085)	080	0	0	0	0
1 Changes in revaluation reserves of fixed tangible and intangible assets	081	0	0	0	0
2 Gains or losses from subsequent measurement of equity instruments	082	0
at fair value through other comprehensive income			0	0	0
3 Fair value changes of tinancial liabilities at fair value through	083	0	0	0	0
statement of profit or loss, attributable to changes in their credit risk
4 Actuarial gains/losses on the defined benefit obligation	084	0	0	0	0
5 Other items that will not be reclassified	085	0	0	0	0
6 Income tax relating to items that will not be reclassified	086	0	0	0	0
IV Items that may be reclassified to profit or loss (ADP 088 to 095)	087	0	0	0	0
1 Exchange rate differences from translation of foreign operations	088	0	0	0	0
2 Gains or losses from subsequent measurement of debt securities at	089	0	0	0
fair value through other comprehensive income					0
3 Profit or loss arising from effective cash flow hedging	090	0	0	0	0
4 Profit or loss arising from effective hedge of a net investment in a foreign operation	091	0	0	0	0
5 Share in other comprehensive income/loss of companies linked by virtue of participating interests	092	0	0	0	0
6 Changes in fair value of the time value of option	093	0	0	0	0
7 Changes in fair value of forward elements of forward contracts	094	0
			0	0	0
8 Other items that may be reclassified to profit or loss	095	0	0	0	0
9 Income tax relating to items that may be reclassified to profit or loss	096	0	0	0	0
V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087- 086 - 096)	097	0	0	0	0
VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+097)	098	1.159.519	-3.450.091	-23.334.211	55.970
APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements)
VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP
100+101)	099	0	0	0	0
1 Attributable to owners of the parent	100	0	0	0	0
2 Attributable to minority (non-controlling) interest	101	0	0	O	0

STATEMENT OF CHANGES IN EQUITY

	19	Initial (subsoribed) Caspital reservice Legal reserves			Resorves for trensury abores	Tronuly Suiti Rollinge (Gelius				Ceshillewheelse	Other fair value		differencess from Retained profity loss Profitiforss for the translation of		owners of the
vious period
Balance on the first day of the previous business year Changes in accounting policies Correction of errors	20 10	116.604.710 0 0	0 -255.383		1,446,309 000	3.196.416 0	954 402	91.445.206				00	-266.562.345	16.065.158	-42.898.351	-42,698,35
		116.604.710	0		0	0 0							-5.401.670	0	-5,401.070	-5.401.67
Balance on the first day of the previous business year (restated) (ADP 01 to 03)	00		-255 388		1 446.300	0 3.196.416 0	954:402	91:445.20€					-271.964.016	16.005.158 1.452.705	-48.300.029 1:452.705	-48.300.021
ProfitVloss of the period Exchange rate differences from translation of foreign operations	00 50	0 0	0 0		0 0	್ಗಿರ 0										1:452.705
Changes in revaluation reserves of fixed tangible and intongible assofs	10	9	0		0	0 0		-4.959.					4.959.494
Gains or losses from subsequent measurement of financial assets at fair value	80	0	0		0	0 0
Profit or loss arising from effective cash flow hedge	00	0	0		0	0
ope foreign ul o Profit or loss arising from effective hedge of a net investmy	01	0	0		0	0 0
া linked by virtue ome/loss of companies nsive 1 Share in	に	0	0		0	6
12 Actuarial gains/losses on the defined benefit obligation	ਟੀ し	000	0		0	0
13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equity	ਸ ।		0		0			428.796							428.
5 Decrease in initial (subscribed) capital (other than arising from the pro-bankruptcy vettlement procedure or from the reinvestment of profit)	91	0
nitial (subscribed) capital arising from the pre-bankruptcy settlement 6 Decrease in
	0 l	0
7 Decrease in initial (subscribed) capital arising from the reinvestment of profit	と
8 Redemption of treasury shares/holdings	01
19 Payments from members/shareholders 20 Payment of share in profit/dividend	ર જ
	ו ב						548 248
2 t Other distributions and payments to members/shareholders 22 Transfer to reserves according to the annual schedule	ਕ												16.665.158	-16 065.158	-16.116.910 16.665.158	16,665,158 -16.116.910
23 Increase in reserves arising from the pro-bankruptcy settlement procodure 24 Balance on the last day of the previous business year reporting period (ADP
04 to 23) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by un	that אי	116.604.710	-265.383		1.446.309 0	3:195.416	1,502.6!	86.914.608					-250.339.363	1-452.705	-45.870.28	-45,870.28
	as	up financial stat	nts in accordance	with the IFRS)
I other comprehensive income of the previous period, net of tax ADP 06 to 14)	ਉਣ		0					-4,630,09					4.959.494		428.706	7428.796
II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP
+25)	જુદ							-4.530_696					4.959.494	1.452.705	1.881.601	1.881.501
TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED IRECTLY IN EQUITY (ADP 15 to 23)	27						548.248						16.005.158	-16 605.158	648 241	648 246
urrent period
Balance on the first day of the current business year Changes in accounting policies		116.604.710	-255.383		1,446,300 0	3.196.416	1.502,650	86.914.508					-250.339.363	1.452.705	-45.870.28	-15,670.28
Correction of errors	02 5 82															00
Balance on the first day of the current business year (restated) (AOP 28 to 30)	31	116.604.710	-266.383		1.446.300 0	3.190.416	1,502,65	80.914.508
Profit/loss of the period													-250,339,363	1:452.705	-45.870.281	-45.870.28
Exchange rate differences from translation of foreign operations	EC TE	00	00		0 0 00	0 0								-23 334 210	-23.334 210	-23.334.210
Changes in revaluation reserves of fixed tangible and infangible assets	PE	0	0		0 0	0		44,638,169					44,638,169
value Gains or losses from subsequent mossurement of financial assets at fair rough other comprehensive income (available for sale)	SC	0	0		0 0	0
Profit or loss arising from effective cash flow hedge	ಡಿದ	0	0		0 0	0
0 Profit or loss anising from effective bedge of a net investment in a foreign open	18	0	0		0 0	0
11 Share in other comprehensive income/loss of compenies linked by virtua of participaling interests 12 Actuation gains/losses on the defined benefit obligation	ಡಿದ	0	0		0 0	ం
			0		0 0	0
13 Other changes in equily unrelsted to owners 14 Tax on transactions rocognised directly in equilty	ar a se	0	0	0	0	0
5 Decrease in initial (subscribed) capital (other than arising from the pre-bankrupt ettlement procedure or from the reinvestment of profit)	ਟ ਵ
(6 Decrease in initial (subscribed) capital arising from the pre-bankruptcy selllement rocedure	াঁ
wastment of profit 7 Decrease in initial (subscribed) capital arising from the roi	す
18 Redemption of treasury shares/holdings 19 Payments from members/shareholders 20 Payment of share in profilidividend	st
	6 -
fers 21 Other distributions and payments to mombers/sharoholders 22 Carryforward per annual plane 23 Incroase in reserves nrising from the pro-bankruptcy settler	প্র ਿੰ													1.452.705	1.462.705 -1.452.705	1:452.705
nent proced	09												-1.452.705			-1.452.70
24 Balance on the last day of the current business year reporting period (ADP 31	51	116,604,710	-255.383		1.446.309 0	3.196.416	1.502.650	42.276.339	-1,000				-207.163.899
APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by ur	that a p	up financial str	In	the IFRS)										-20.428.800	-69,200	-09.206.
I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF TAX (ADP 33 to 41)	29							-44.638,160
II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32									-1,600				44.638.169		-1.000	-1.60
do 52)	53				0			-44.638.169	-1:00				44.638.169	-23.334.210	-23.335.810	-23.335 81
III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 42 to 60)	64												-1.452.705	1.452.705