Quarterly Report • Oct 29, 2021
Quarterly Report
Open in ViewerOpens in native device viewer
Jadran, dioničko društvo za hotelijerstvo i turizam, Reg. No. (MBS): 040000817, VAT No.: 56994999963. The short corporate name is JADRAN d.d.
JADRAN d.d. is a joint-stock company. It has its registered office at Bana Jelačića 16, Crikvenica, Republic of Croatia.
As of 30 September 2021, the Company's share capital was HRK 482,507,730.00, divided into 27,971,463 common shares with no nominal value. The shares were issued in dematerialized form, ticker symbol: JDRN-R-B, ISIN code: HRJDRNB0002, and are held at the repository of the Central Depositary and Clearing Company.
List of Company shareholders holding 5 percent or more of the Company's share capital (status as at 30 September 2021):
Manging all challenges set by the global COVID-19 pandemic for the Company and the Group, in Q3 they continued to operate in full compliance with all epidemiological measures primarily intended to protect Company's and Group's customers and employees.
In Q3 2021, tourist arrivals soared compared to the same period last year, primarily as a result of more favorable trends of coronavirus spreading in the Republic of Croatia and the fact that our major European rivals were in a so-called Red Zone for most of Q3, and certainly during the peak season, which obviously resulted in an overflow of tourists to our country.
It should be noted both for the Company and the Group that it is because the first part of our investment cycle was completed between 2018 and 2020 that it unfortunately did not yield the expected results due to the pandemic. This is why the results recorded in 2021 are a significant growth compared to 2019, being the year of reference, which ultimately resulted in the fact that JADRAN d.d. and Club Adriatic d.o.o. did not become eligible for state aid to the extent expected.
In the peak season, the Company and the Group performed well based on the physical indicators which came close to the record year 2019. This is supported by the fact that in Q3 JADRAN d.d. recorded a total of 344595 overnights, which is 82% more than the figure recorded in 2020 or 26% more compared to 2019. When comparing the year 2021 to the record year 2019, it should be taken into account that in 2021 JADRAN d.d. that the capacities available to JADRAN d.d. in 2021 were 33% larger than those available to it in 2019, which means that JADRAN d.d. recorded the same number of overnights in 2021 as it did in 2019 on a relative basis.
In Q3, the Group recorded a total of 449,965 overnights, which is 84% more than the figure recorded in 2020 and 11% more than in the same period of 2019. Again, the Group had 24% more capacity available than it did in the same period in 2019, which means that the Group recorded 9% less overnights in 2021 compared to the same period in 2019.
Based on the physical indicators for the January-September 2021 period, JADRAN d.d. recorded a total of 409,688 overnights, which is 93% more than the figure recorded in the same period in 2020 or 10% more compared to 2019. Based on overnights recorded in the same facilities, in 2021 JADRAN d.d. recorded 86% more overnights than it did in the same period in 2020. Compared to 2019, Companyh recorded 13% less overnights in the January-September 2021 period.
Between January and September of 2021, the Group recorded a total of 525,337, which is 95% more compared to the same period in 2020 and 2% less compared to the same period in 2019. Based on overnights recorded in the same facilities, the Group recorded a total od 425,304 overnights in the January-September 2021 period, which is 89% more than it did in the same period in 2020 and 20% less than recorded in the same period in 2019.
Between January and September of 2021, JADRAN d.d. obtained total revenue of HRK 135,797,751, which is 101% or HRK 68,355,791 more than the total revenue obtained in the same period in 2020 and 34% more than the total revenue obtained in the same period in 2019. Operating revenue was HRK 132,620,605, which is HRK 65,602,174 more compared to the same period in 2020 and 31% or HRK 31,316,728 more than recorded in the same period in 2019. Financial income between January and September of 2021 was HRK 3,177,146, which is HRK 2,753,617 more than earned in the same period in 2020 and HRK 2,912,917 more than earned in the same period in 2019.
During the relevant period, the Company applied for and received job preservation aid for January, February, March, April and May of HRK 4,409,761, whereas the aid received by the Company in the same period in 2020 covered March, April, May and June and amounted to HRK 4,503,760. Comparing the total revenue earned between January and September of 2021 and 2020 exclusive of such aid, the total revenue earned in 2021 was by HRK 68,449,790 o1 109% higher. Comparing the total revenue obtained 2021 exclusive of aid to the total revenue earned in 2019, the revenue earned in 2021 exceeds by HRK 29,819,884 or 29% the revenue earned in the same period in 2019.
Company's total expenses in the January-September 2021 period were HRK 119,184,931, 31% more than the expenses incurred in the same period last year.
Operating expenses amounted to HRK 111,161,089, which is 35% more than the operating expenses incurred in 2020. In 2021, material costs amounted to HRK 44,695,597, which is 59% more than such costs incurred in 2020. Personnel costs incurred in 2021 were HRK 27,021,565, which is 26% more than those incurred in the same period in 2020. Other costs incurred in 2021 amounted to HRK 6,332,175, which is 17% more than the costs incurred in the same period in 2020. Other operating expenses totaled HRK 165,454, which is 20% less than those incurred in the same period in 2020.
Financial expenses were HRK 8,023,842, which is HRK 416,811 less than those incurred in the same period in 2020.
Between January and September of 2021, the Company obtained income before taxes of HRK 16,612,820, compared to a loss of HRK 23,545,645 incurred in the same period in 2020. EBITDA earned in the January-September 2021 period was HRK 54,405,814, whereas EBITDA earned in the same period in 2020 was HRK 11,750,209.
In the January-September 2021 period, JADRAN Group obtained total revenue of HRK 159,576,858, compared to HRK 76,468,339 and HRK 121,671,766 earned in the same periods of 2020 and 2019, respectively. It should be noted that HRK 1,730,007 of such revenue earned in 2021 is a result of selling properties of CLUB ADRIATIC d.o.o. in accordance with the Group's divestment plan made earlier.
Operating revenue was HRK 156,838,471, which is HRK 80,476,869 more than the revenue earned in the same period last year and HRK 35,430,937 more than earned in 2019. Financial income in 2021 was HRK 2,738,387, compared to HRK 106,737 earned in 2020 and HRK 264,232 earned in 2019.
The Group applied for and received job preservation aid intended for sectors affected by COVID-19. The aid was granted for the January-June 2021 period, totaling HRK 5,993,903. Exclusive of such aid's impact on
revenue, Group's total revenue would exceed such revenue earned in 2020 by HRK 83,028,781 and be HRK 31,911,189 higher than that earned in the same period in 2019.
Group's total expenses incurred in the January-September 2021 period were HRK 138,234,481, which is 32% more than such expenses incurred in the same period in 2020. In the January-September 2021 period, operating expenses totaled HRK 128,925,168, which is 35% more than those incurred in the same period in 2020. Financial expenses were HRK 9,309,313, compared to HRK 9,326,130 incurred in the same period last year.
Income before taxes obtained in the January-September 2021 period was HRK 21,342,377, compared to a loss of HRK 28,067,071 incurred in the same period in 2020.
In the January-September 2021 period, the Group earned EBITDA of HRK 66,504,923, compared to HRK 11,626,238 earned in the relevant period of 2020. However, it should be taken into account that HRK 1,730,007 earned in 2021 relates to the net effect of a property sold earlier.
On 30 September 2021, a new property was recorded, namely an apartment of 59.23 m2 , registered under Cadastral Plot No. 6038/3, Sub-File 3 in Land Registry File 6546, Cadastral Municipality of Crikvenica, its value being HRK 664,509.82, pursuant to the relevant Decree of the Municipal Court in Rijeka/Crikvenica Office, Ref.: Z-1809/2016.
Primary risks in Company's and Group's business are as follows:
Competition risk in the tourism market is very high because other similar tourism destinations have invested substantial funds in the growth and development of their capacities, as well as in marketing activities focused on tourist arrivals. Among other things, competition is based on the prices, quality and substance of tourism offerings in Crikvenica Riviera and Makarska Riviera and other domestic and foreign tourism destinations. To increase its market competitiveness, the Company and the Group launched an investment cycle in the 2018- 2020 period, which includes not only investments in accommodations to increase the number of units and improve accommodation quality, but also investments in the destination through active involvement in all events and designing new attractions in Crikvenica Riviera and Makarska Riviera. In this context, it is also necessary to take into account the competition risk affecting the destinations in which the Company and the Group operate and the fact that most of Company's and Group's properties are located in Primorje-Gorski Kotar County where, according to the current figures, the COVID-19 situation is far worse than that in the adjacent Istria County, which to a certain extent impairs the competitiveness of Crikvenica Riviera as a destination.
The official currency of the Company and the Group is HRK however certain transactions in foreign currencies are translated into HRK according to the exchange rate applicable on the balance sheet date. The resulting foreign exchange differences are recorded as expenses or through profit and loss, but do not affect operating cash flow.
The Company and the Group are exposed to interest rate risk because they enter into loan agreements with, inter alia, variable interest rates with banks, which exposes the Company and the Group to increased risk. Rising trends of inflation rates and general levels of interest rates in international and national financial markets are actively monitored to allow the Company and the Group to respond in a timely manner in case of expected changes in interest rates on the national money market.
Settlement risk is present in all bilateral transactions. Considering that the performance of monetary obligations to the issuers is one of the key elements necessary for uninterrupted business, the Company and the Group give high importance to this risk. The Company and the Group have established stringent procedures to minimize collection risks. During the pandemic, certain partners may be additionally exposed to liquidity risk, which may result in increased settlement risk. In addition, settlement risk arising from executed contracts may be significantly increased in case a contract is terminated for force majeure or if free movement of persons and goods is prevented during pandemics.
Inflation risk is in particular present in contractual relationships where the price of a service or product is indexed and tied to Croatian National Bank's strong HRK policy. As this is mostly an external risk, the ability to eliminate it is minimal. The Company and the Group observe rising inflation rate trends, which they primarily measure using consumer price indices and which result from very expansive monetary policies pursued by central banks and, for the purpose of minimizing inflation risk, the Company and the Group insist on negotiating fixed terms of supply with all suppliers where possible. Suppliers of energy are an exception – their prices are subject to stock exchange variations
The Company and the Group manage this risk by maintaining adequate reserves and by obtaining loans from banks and using other sources of funding, by constantly monitoring planned and actual cash flows, and by comparing maturity profiles of financial assets and liabilities. The Company and the Group treat this risk as particularly important as long as there is increased uncertainty with regard to revenue earning abilities as a result of the pandemic's adverse effects on the free movement of guests, impairment of their spending powers, and default on contracts by business partners.
Having implemented our divestment plan formulated earlier by selling some properties owned by CLUB ADRIATIC d.o.o., the Group ensured the liquidity necessary to conduct its business without interruption and develop.
Liquidity risk management includes maintaining sufficient amounts of cash and working capital.
The risk of tax and concession legislation developments is the likelihood that legislative authorities will amend tax legislation in a way that they adversely impact the Company's and Group's profitability. This risk is reflected in potential changes in tax rates and taxable assets, as well as in changes in regulations concerning concessions and concessional authorizations. The right to use a maritime domain is one of the significant conditions precedent to further operation of the Company and the Group, so the Company and the Group have actively endeavored to establish new bases for cooperation with the local community in this segment. The Company and the Group hope that, during the pandemic, the legislators, the executive authorities and the local community will offer various financial and operating benefits to entities exposed to significant adverse impacts of the pandemic, in addition to the measures necessary to protect people's health.
Tourism trends are largely affected by the broader political situation, growth of terrorism, the global financial crisis and the pandemic. As an industry, tourism is highly sensitive to the state of security at the destination and its surroundings. After the risk in some rival destinations was reduced (e.g. Turkey, Greece), the competitive position of both Croatian tourism and the Company has become additionally weakened. By launching the aforementioned investment cycle, the Company and the Group will endeavor to minimize the impact of adverse market trends and the resulting risks.
The global financial crisis may significantly reduce the spending power of individuals inclined to traveling, whereas a pandemic may also significantly reduce or completely eliminate the effects of tourist arrivals at the Company's and Group's destination as a result of the inability to travel outside one's own country or fear for own health and future.
Environmental risk may significantly affect the Company's and Group's performance, notably through the quality of the sea and coast where guests stay. Climate change may directly affect the length of stay in Company's and Group's accommodation facilities. This risk also includes other natural disasters.
As of 30 September 2021, the JADRAN d.d. employed a total of 358 persons. As of 30 September 2021, Club Adriatic d.o.o. employed a total of 62 persons. As of 30 September 2021, Stolist d.o.o. had no employees. As of 30 September 2021, the Group employed 420 persons.
The Company and the Group constantly monitor developments in its environment and invests in market research, identification of business opportunities, and new acquisitions. The Company and the Group direct and support its affiliate's activities.
As of 30 September 2021, the share capital of Jadran d.d. was HRK 482,507,730.00, divided into and contained in 27,971,463 common dematerialized shares with no nominal value, and the Company held 631 own shares, which accounted for 0.0023% of the Company's share capital.
As of 30 September 2021, the share capital of CLUB ADRIATIC d.o.o. was HRK 117,104,500.
As of 30 September 2021, the share capital of Stolist d.o.o. was HRK 20,000.
There were no events relevant to the Company or the Group after the reporting period.
The shares of JADRAN d.d. were listed on the official market of Zagreb Stock Exchange (ZSE) in January of 2018. Information about significant shareholders is available on a daily basis on the official website of the Central Depositary and Clearing Company (www.skdd.hr).
The Company's share capital is HRK 482,507,730.00, divided into 27,971,463 registered common dematerialized shares without nominal value, each entitling its holder to one vote. There are no holders of securities in the Company that entail special control rights or voting limitations to a specific percentage or number of votes. As of 30 September 2021, the Company held 631 own shares.
In their business activities, JADRAN d.d. and the Group comply with good corporate governance practice by applying the Code of Corporate Governance adopted by the Croatian Financial Services Supervisory Agency (HANFA) and Zagreb Stock Exchange, Inc., Zagreb. This Code has been in effect as of 1 January 2020 and is published on the Stock Exchange website (www.zse.hr) and on the website of the Croatian Financial Services Supervisory Agency (www.hanfa.hr). The Company's application of the Zagreb Stock Exchange's Code is reflected in an annual questionnaire which is publicly disclosed in accordance with the applicable regulations. The answers in the Questionnaire clearly show which provisions of the Code are complied with by the Company and the Group and which are not, and the Questionnaire is publicly available on Zagreb Stock Exchange's website (www.zse.hr).
The General Meeting is convened in accordance with the Companies Act and the Company's Articles of Association. The method of proceeding, notices of the General Meeting, proposals for Resolutions and the Resolutions passed by the General Meeting are published in accordance with the Companies Act, the Capital Market Act, the Zagreb Stock Exchange Rules, and the Company's Articles of Association. Registrations for the General Meeting are time-limited - shareholders are required to register their participation within the period defined in the Companies Act.
The Company has no securities with special control rights or any voting restrictions. Each share entitles to one vote.
Pursuant to the Code of Corporate Governance of Zagreb Stock Exchange and HANFA, the Supervisory Board comprises mostly independent members who have no business, family or any other relations with the Company or its majority shareholder or a group of majority shareholders or any Management Board or Supervisory Board members of the Company or the majority shareholder. The Supervisory Board has five members, four of whom are elected and removed by the General Meeting and one representative is elected by the employees in accordance with the Labor Act. The rules for appointing and removing Management Board and Supervisory Board members are defined by the Articles of Association and the Companies Act.
There are no restrictions with regard to any executive, managing or supervisory organs or any other level based on gender, age, education, profession, or any other restrictions.
The Company's Supervisory Board operates three committees which assist the Supervisory Board by preparing decisions to be taken by the Supervisory Board and supervising their implementation. Such committees are: Audit and Rewarding Committee, the Appointments Committee, and the Corporate Governance Committee.
In 2021, the Company's Management Board managed the Company's business in accordance with the Companies Act, the Articles of Association and other internal corporate documents of the Company and fully complied with the provisions of the Code.
Each Management Board member is authorized to represent the Company jointly with another Management Board member.
The Company has established its Internal Audit Department responsible for evaluating the levels of risk management in business processes, examining the effectiveness of the internal controls system for risk management and compliance purposes, testing and analyzing the compliance of the existing business systems with the adopted policies, plans, procedures, laws and rules which may have a significant impact on business reports. It is responsible for recommending preventive measures in the field of financial reporting, compliance, operations and control for the purpose of eliminating any risks or defects which may render processes ineffective, or fraud. The Internal Audit Department informs the Management Board, the Audit and Rewarding Committee and the Supervisory Board of its activities and audit plan.
As part of its organizational model that encompasses all business operations and processes, the Company maintains developed internal control systems on all relevant levels which, inter alia, provide a true and fair view of financial statements and business reports.
Pursuant to the Capital Market Act, the Zagreb Stock Exchange Rules and other applicable regulations, JADRAN d.d. duly discloses the required inside information and any changes thereto as soon as such changes occur.
| Annex 1 | |||||
|---|---|---|---|---|---|
| ISSUER'S GENERAL DATA | |||||
| Reporting period: | 01/01/2021 | to | 30/09/2021 | ||
| Year: | 2021 | ||||
| Quarter: | 3. | ||||
| Quarterly financial statements | |||||
| Registration number (MB): | 03145662 | Issuer's home Member State code: |
HR | ||
| Entity's registration number (MBS): |
040000817 | ||||
| Personal identification number (OIB): |
56994999963 | LEI: | 74780030Q33IX8LEE969 | ||
| Institution code: |
1285 | ||||
| Name of the issuer: JADRAN d.d. | |||||
| Postcode and town: | 51260 | CRIKVENICA | |||
| Street and house number: BANA JELAČIĆA 16 | |||||
| E-mail address: [email protected] | |||||
| Web address: www.jadran-crikvenica.hr | |||||
| Number of employees (end of the reporting |
358 | ||||
| Consolidated report: | KN | (KN-not consolidated/KD-consolidated) | KN | KD | |
| Audited: | RN | (RN-not audited/RD-audited) | RN | RD | |
| Names of subsidiaries (according to IFRS): | Registered office: | MB: | |||
| Yes | |||||
| Bookkeeping firm: | No | (Yes/No) | (name of the bookkeeping firm) | No | |
| Contact person: NATALI IVANČIĆ MAJETIĆ | |||||
| (only name and surname of the contact person) Telephone: 051/800-482 |
|||||
| E-mail address: [email protected] | |||||
| Audit firm: | |||||
| Certified auditor: | (name of the audit firm) | ||||
| (name and surname) |
balance as at 30.09.2021
| Submitter:__JADRAN d.d.___________ | |||
|---|---|---|---|
| Item | ADP code |
Last day of the preceding business year |
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 | 838,396,068 | 834,155,374 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | 003 | 105,149,407 | 98,061,935 |
| 1 Research and development | 004 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other | 005 | 617,815 | 589,728 |
| rights | |||
| 3 Goodwill 4 Advances for the purchase of intangible assets |
006 | 0 | 0 |
| 5 Intangible assets in preparation | 007 008 |
0 0 |
0 0 |
| 6 Other intangible assets | 009 | 104,531,592 | 97,472,207 |
| II TANGIBLE ASSETS (ADP 011 to 019) | 010 | 614,665,476 | 617,512,254 |
| 1 Land | 011 | 241,100,535 | 241,100,535 |
| 2 Buildings | 012 | 245,731,257 | 239,969,390 |
| 3 Plant and equipment | 013 | 93,220,419 | 83,890,964 |
| 4 Tools, working inventory and transportation assets | 014 | 0 | 0 |
| 5 Biological assets | 015 | 815,134 | 718,449 |
| 6 Advances for the purchase of tangible assets | 016 | 0 | 0 |
| 7 Tangible assets in preparation | 017 | 2,666,455 | 20,757,658 |
| 8 Other tangible assets | 018 | 0 | 0 |
| 9 Investment property | 019 | 31,131,676 | 31,075,258 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | 020 | 118,581,185 | 118,581,185 |
| 1 Investments in holdings (shares) of undertakings within the group | 021 | 118,581,185 | 118,581,185 |
| 2 Investments in other securities of undertakings within the group | 022 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 023 | 0 | 0 |
| 4. Investments in holdings (shares) of companies linked by virtue of | 024 | 0 | 0 |
| participating interests | |||
| 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 | 0 | 0 |
| interests | |||
| 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 | 0 | 0 |
| IV RECEIVABLES (ADP 032 to 035) | 030 031 |
0 0 |
0 0 |
| 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 | 0 | 0 |
| 4 Other receivables | 035 | 0 | 0 |
| V DEFERRED TAX ASSETS | 036 | 0 | 0 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | 037 | 59,087,920 | 77,575,907 |
| I INVENTORIES (ADP 039 to 045) | 038 | 451,721 | 1,078,348 |
| 1 Raw materials and consumables | 039 | 438,011 | 1,039,462 |
| 2 Work in progress | 040 | 0 | 0 |
| 3 Finished goods | 041 | 0 | 0 |
| 4 Merchandise | 042 | 13,710 | 38,886 |
| 5 Advances for inventories | 043 | 0 | 0 |
| 6 Fixed assets held for sale | 044 | 0 | 0 |
| 7 Biological assets | 045 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | 046 | 7,345,797 | 22,337,202 |
| 1 Receivables from undertakings within the group | 047 | 1,288,253 | 127,541 |
| 2 Receivables from companies linked by virtue of participating interests | 048 | 0 | 0 |
| 3 Customer receivables | 049 | 413,226 | 12,938,201 |
| 4 Receivables from employees and members of the undertaking | 050 | 24,174 | 84,733 |
| 5 Receivables from government and other institutions | 051 | 4,162,721 | 5,702,864 |
| 6 Other receivables | 052 | 1,457,423 | 3,483,863 |
|---|---|---|---|
| III CURRENT FINANCIAL ASSETS (ADP 054 to 062) | 053 | 24,626,866 | 11,528,090 |
| 1 Investments in holdings (shares) of undertakings within the group | 054 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 055 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 056 | 24,626,866 | 11,528,090 |
| 4 Investments in holdings (shares) of companies linked by virtue of | 057 | 0 | 0 |
| participating interests 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 | 059 | 0 | 0 |
| interests 7 Investments in securities |
060 | 0 | 0 |
| 8 Loans, deposits, etc. given | 061 | 0 | 0 |
| 9 Other financial assets | 062 | 0 | 0 |
| IV CASH AT BANK AND IN HAND | 063 | 26,663,536 | 42,632,267 |
| D ) PREPAID EXPENSES AND ACCRUED INCOME | 064 | 129,299 | 1,711,924 |
| E) TOTAL ASSETS (ADP 001+002+037+064) | 065 | 897,613,287 | 913,443,205 |
| OFF-BALANCE SHEET ITEMS | 066 | 0 | 0 |
| LIABILITIES | |||
| A) CAPITAL AND RESERVES (ADP 068 to | 067 | 489,813,046 | 506,425,863 |
| I INITIAL (SUBSCRIBED) CAPITAL | 068 | 482,507,730 | 482,507,730 |
| II CAPITAL RESERVES | 069 | 234,210,922 | 234,210,922 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) | 070 | 0 | 0 |
| 1 Legal reserves | 071 | 0 | 0 |
| 2 Reserves for treasury shares | 072 | 0 | 0 |
| 3 Treasury shares and holdings (deductible item) | 073 | 0 | 0 |
| 4 Statutory reserves | 074 | 0 | 0 |
| 5 Other reserves | 075 | 0 | 0 |
| IV REVALUATION RESERVES | 076 | 0 | 0 |
| 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 | 082 | 0 | 0 |
| operations (consolidation) | |||
| VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084- 085) |
083 | -119,422,493 | -226,905,609 |
| 1 Retained profit | 084 | 0 | 0 |
| 2 Loss brought forward | 085 | 119,422,493 | 226,905,609 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) | 086 | -107,483,113 | 16,612,820 |
| 1 Profit for the business year | 087 | 0 | 16,612,820 |
| 2 Loss for the business year | 088 | 107,483,113 | 0 |
| VIII MINORITY (NON-CONTROLLING) INTEREST | 089 | 0 | 0 |
| B) PROVISIONS (ADP 091 to 096) | 090 | 484,001 | 484,001 |
| 1 Provisions for pensions, termination benefits and similar obligations | 091 | 484,001 | 484,001 |
| 2 Provisions for tax liabilities | 092 | 0 | 0 |
| 3 Provisions for ongoing legal cases | 093 | 0 | 0 |
| 4 Provisions for renewal of natural resources | 094 | 0 | 0 |
| 5 Provisions for warranty obligations | 095 | 0 | 0 |
| 6 Other provisions | 096 | 0 | 0 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) | 097 | 252,534,489 | 357,510,680 |
| 1 Liabilities to undertakings within the group | 098 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group 3 Liabilities to companies linked by virtue of participating interests |
099 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of | 100 | 0 | 0 |
| participating interests | 101 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 102 | 0 | 0 |
| 6 Liabilities to banks and other financial institutions | 103 | 143,201,974 | 243,254,768 |
| 7 Liabilities for advance payments | 104 | 0 | 0 |
| 9 Liabilities for securities | 106 | 0 | 0 |
|---|---|---|---|
| 10 Other long-term liabilities | 107 | 109,332,515 | 114,255,912 |
| 11 Deferred tax liability | 108 | 0 | 0 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | 109 | 153,981,752 | 48,222,662 |
| 1 Liabilities to undertakings within the group | 110 | 968,864 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 111 | 0 | 0 |
| 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 participating interests |
113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 114 | 593,619 | 593,619 |
| 6 Liabilities to banks and other financial institutions | 115 | 120,830,835 | 3,061,703 |
| 7 Liabilities for advance payments | 116 | 2,719,563 | 5,122,894 |
| 8 Liabilities to suppliers | 117 | 8,263,218 | 20,826,742 |
| 9 Liabilities for securities | 118 | 0 | 0 |
| 10 Liabilities to employees | 119 | 3,575,975 | 5,209,417 |
| 11 Taxes, contributions and similar liabilities | 120 | 400,641 | 6,015,174 |
| 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 | 16,629,037 | 7,393,113 |
| E) ACCRUALS AND DEFERRED INCOME | 124 | 799,999 | 799,999 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | 125 | 897,613,287 | 913,443,205 |
| G) OFF-BALANCE SHEET ITEMS | 126 | 0 | 0 |
| Submitter: ___JADRAN d.d.__________ | Same period of the previous year | Current period | |||
|---|---|---|---|---|---|
| Item | ADP code |
||||
| Cumulative | Quarter | Cumulative | Quarter | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| I OPERATING INCOME (ADP 002 to 006) | 001 | 67,018,431 | 55,813,629 | 132,620,605 | 106,485,540 |
| 1 Income from sales with undertakings within the group 2 Income from sales (outside group) |
002 | 0 | 0 | 0 | 0 |
| 3 Income from the use of own products, goods and services | 003 | 58,463,335 | 51,346,808 | 122,162,172 | 103,291,740 |
| 4 Other operating income with undertakings within the group | 004 | 0 | 0 | 0 | 0 |
| 5 Other operating income (outside the group) | 005 006 |
412,457 | 408,612 | 413,235 | 148,668 |
| II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) | 007 | 8,142,639 82,546,952 |
4,058,209 41,081,906 |
10,045,198 111,161,089 |
3,045,132 61,109,366 |
| 1 Changes in inventories of work in progress and finished goods | 008 | 0 | 0 | 0 | 0 |
| 2 Material costs (ADP 010 to 012) | 009 | 28,163,153 | 22,059,710 | 44,695,597 | 32,881,724 |
| a) Costs of raw materials and consumables | 010 | 11,153,709 | 8,844,316 | 19,456,757 | 13,875,572 |
| b) Costs of goods sold | 011 | 216,118 | 178,347 | 491,819 | 298,229 |
| c) Other external costs | 012 | 16,793,326 | 13,037,047 | 24,747,021 | 18,707,923 |
| 3 Staff costs (ADP 014 to 016) | 013 | 21,503,728 | 10,694,764 | 27,021,565 | 14,155,739 |
| a) Net salaries and wages | 014 | 13,368,320 | 6,910,789 | 18,053,297 | 9,827,288 |
| b) Tax and contributions from salary costs | 015 | 5,320,795 | 2,386,111 | 5,678,132 | 2,695,143 |
| c) Contributions on salaries | 016 | 2,814,613 | 1,397,864 | 3,290,136 | 1,633,308 |
| 4 Depreciation | 017 | 27,278,730 | 5,360,137 | 32,946,298 | 11,281,553 |
| 5 Other costs | 018 | 5,395,430 | 2,939,445 | 6,332,175 | 2,775,956 |
| 6 Value adjustments (ADP 020+021) | 019 | 0 | 0 | 0 | 0 |
| a) fixed assets other than financial assets | 020 | 0 | 0 | 0 | 0 |
| b) current assets other than financial assets | 021 | 0 | 0 | 0 | 0 |
| 7 Provisions (ADP 023 to 028) | 022 | 0 | 0 | 0 | 0 |
| a) Provisions for pensions, termination benefits and similar obligations | 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 | 205,911 | 27,850 | 165,454 | 14,394 |
| III FINANCIAL INCOME (ADP 031 to 040) | 030 | 423,529 | 393,259 | 3,177,146 | 108,137 |
| 1 Income from investments in holdings (shares) of undertakings within | |||||
| the group | 031 | 0 | 0 | 0 | 0 |
| 2 Income from investments in holdings (shares) of companies linked by | 032 | 0 | 0 | 0 | 0 |
| virtue of participating interests | |||||
| 3 Income from other long-term financial investment and loans granted to | 033 | 0 | 0 | 0 | 0 |
| undertakings within the group | |||||
| 4 Other interest income from operations with undertakings within the group |
034 | 371,140 | 371,140 | 438,785 | 105,081 |
| 5 Exchange rate differences and other financial income from operations | |||||
| with undertakings within the group | 035 | 0 | 0 | 0 | 0 |
| 6 Income from other long-term financial investments and loans | 036 | 0 | 0 | 0 | 0 |
| 7 Other interest income | 037 | 19,815 | 100 | 1,214 | 16 |
| 8 Exchange rate differences and other financial income | 038 | 5,615 | 5,431 | 2,737,147 | 3,040 |
| 9 Unrealised gains (income) from financial assets | 039 | 0 | 0 | 0 | 0 |
| 10 Other financial income | 040 | 26,959 | 16,588 | 0 | 0 |
| IV FINANCIAL EXPENSES (ADP 042 to 048) | 041 | 8,440,653 | 5,839,138 | 8,023,842 | 2,544,268 |
| 1 Interest expenses and similar expenses with undertakings within the | 042 | 0 | 0 | 0 | 0 |
| group 2 Exchange rate differences and other expenses from operations with |
|||||
| undertakings within the group | 043 | 0 | 0 | 0 | 0 |
| 3 Interest expenses and similar expenses | 044 | 5,979,908 | 3,802,933 | 6,720,034 | 2,385,520 |
| 4 Exchange rate differences and other expenses | 045 | 2,460,745 | 2,036,205 | 1,303,808 | 158,748 |
| 5 Unrealised losses (expenses) from financial assets | 046 | 0 | 0 | 0 | 0 |
| 6 Value adjustments of financial assets (net) | 047 | 0 | 0 | 0 | 0 |
| 7 Other financial expenses | 048 | 0 | 0 | 0 | 0 |
| V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF | 049 | 0 | 0 | 0 | 0 |
| PARTICIPATING INTERESTS | |||||
| VI SHARE IN PROFIT FROM JOINT VENTURES | 050 | 0 | 0 | 0 | 0 |
| VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF PARTICIPATING INTEREST |
051 | 0 | 0 | 0 | 0 |
| VIII SHARE IN LOSS OF JOINT VENTURES | 052 | 0 | 0 | 0 | 0 |
| IX TOTAL INCOME (ADP 001+030+049 +050) | 053 | 67,441,960 | 56,206,888 | 135,797,751 | 106,593,677 |
| X TOTAL EXPENDITURE (ADP 007+041+051 + 052) | 054 | 90,987,605 | 46,921,044 | 119,184,931 | 63,653,634 |
| XI PRE-TAX PROFIT OR LOSS (ADP 053-054) | 055 | -23,545,645 | 9,285,844 | 16,612,820 | 42,940,043 |
1 Pre-tax profit (ADP 053-054)
056 0 9,285,844 16,612,820 42,940,043
| 2 Pre-tax loss (ADP 054-053) | 057 | -23,545,645 | 0 | 0 | 0 |
|---|---|---|---|---|---|
| XII INCOME TAX | 058 | 0 | 0 | 0 | 0 |
| XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) | 059 | -23,545,645 | 9,285,844 | 16,612,820 | 42,940,043 |
| 1 Profit for the period (ADP 055-059) | 060 | 0 | 9,285,844 | 16,612,820 | 42,940,043 |
| 2 Loss for the period (ADP 059-055) | 061 | -23,545,645 | 0 | 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 | 062 | 0 | 0 | 0 | 0 |
| (ADP 063-064) 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 | -23,545,645 | 9,285,844 | 16,612,820 | 42,940,043 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (ADP 80+ 87) |
079 | 0 | 0 | 0 | 0 |
| III 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 at fair value through other comprehensive income |
082 | 0 | 0 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement of profit or loss, attributable to changes in their credit risk |
083 | 0 | 0 | 0 | 0 |
| 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 fair value through other comprehensive income |
089 | 0 | 0 | 0 | 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 | 092 | 0 | 0 | 0 | 0 |
| virtue of participating interests 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- | 097 | 0 | 0 | 0 | 0 |
| 086 - 096) VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP |
098 | -23,545,645 | 9,285,844 | 16,612,820 | 42,940,043 |
| 078+097) | |||||
| 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 | 0 | 0 |
ADP code Same period of the previous year Current period 2 3 4 001 -23,545,645 16,612,820 002 27,278,730 28,798,078 003 27,278,730 32,946,298 004 0 0 005 0 0 006 0 0 007 0 -4,415,570 008 0 0 009 0 0 010 0 267,350 011 3,733,085 45,410,898 012 70,656,356 -4,390,616 013 104,401 12,010,042 014 73,153,434 -14,991,405 015 -183,349 -626,627 016 -2,418,130 -782,626 017 74,389,441 41,020,282 018 0 0 019 0 0 020 74,389,441 41,020,282 021 0 0 022 0 0 023 0 0 024 0 0 025 0 0 026 0 0 027 0 0 028 -50,358,236 -20,873,036 029 0 0 030 -10,000,000 -1,155,000 031 -57,104,500 0 032 0 0 033 -117,462,736 -22,028,036 034 -117,462,736 -22,028,036 035 0 0 036 0 0 037 60,611,552 14,692,823 038 0 0 039 60,611,552 14,692,823 040 0 -17,716,338 041 0 0 IV Total cash payments from investment activities (ADP 028 to 032) B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) Cash flow from financing activities 1 Cash receipts from the increase in initial (subscribed) capital 2 Cash receipts from the issue of equity financial instruments and debt financial instruments 3 Cash receipts from credit principals, loans and other borrowings 4 Other cash receipts from financing activities 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments 2 Cash payments for dividends 1 Cash receipts from sales of fixed tangible and intangible assets 2 Cash receipts from sales of financial instruments 3 Interest received 4 Dividends received 5 Cash receipts from repayment of loans and deposits 6 Other cash receipts from investment activities Cash flow from investment activities d) Other increase or decrease in working capital II Cash from operations (ADP 011+012) 2 Cash payments for the acquisition of financial instruments V Total cash receipts from financing activities (ADP 035 to 038) 4 Acquisition of a subsidiary, net of cash acquired 5 Other cash payments from investment activities III Total cash receipts from investment activities (ADP 021 to 026) 1 Cash payments for the purchase of fixed tangible and intangible assets 3 Cash payments for loans and deposits for the period 5 Income tax paid A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) g) Exchange rate differences (unrealised) c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets Cash flow from operating activities 1 Pre-tax profit 2 Adjustments (ADP 003 to 010): a) Depreciation b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets 4 Interest paid Submitter: ________JADRAN d.d._____________________________________________________ a) Increase or decrease in short-term liabilities b) Increase or decrease in short-term receivables c) Increase or decrease in inventories h) Other adjustments for non-cash transactions and unrealised gains and losses I Cash flow increase or decrease before changes in working capital (ADP 001+002) 3 Changes in the working capital (ADP 013 to 016) Item 1 d) Interest and dividend income e) Interest expenses f) Provisions
| 042 | 0 | 0 |
|---|---|---|
| 043 | 0 | 0 |
| 044 | 0 | 0 |
| 045 | 0 | -17,716,338 |
| 046 | 60,611,552 | -3,023,515 |
| 047 | 0 | 0 |
| 048 | 17,538,257 | 15,968,731 |
| 049 | 21,261,200 | 26,663,536 |
| 050 | 38,799,457 | 42,632,267 |
DIRECTLY IN EQUITY (ADP 42 to 50)
| for the period from 01/01/2021 to |
30/09/2021 | in HRK | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Attributable to owners of the parent | |||||||||||||||||||
| Fair value of financial assets |
Hedge of a net | Exchange rate | Minority (non | ||||||||||||||||
| Item | ADP code |
Initial (subscribed) | Reserves for | Treasury shares and | Revaluation | through other | Cash flow hedge - | investment in a | Other fair value | differences from | Retained profit / loss | Profit/loss for the | Total attributable to | controlling) | Total capital and reserves |
||||
| capital | Capital reserves | Legal reserves | treasury shares | holdings (deductible item) |
Statutory reserves Other reserves | reserves | comprehensive | effective portion | foreign operation - | reserves | translation of foreign | brought forward | business year | owners of the parent | interest | ||||
| income (available for sale) |
effective portion | operations | |||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 (3 to 6 - 7 | 19 | 20 (18+19) |
| Previous period | + 8 to 17) | ||||||||||||||||||
| 1 Balance on the first day of the previous business year | 01 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-114,648,124 | -4,774,369 | 597,296,159 | 0 | 597,296,159 | |||
| 2 Changes in accounting policies | 02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-4,774,369 | 4,774,369 | 0 | 0 | 0 | |||
| 3 Correction of errors | 03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | 04 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-119,422,493 | 0 | 597,296,159 | 0 | 597,296,159 | |||
| 5 Profit/loss of the period | 05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | -107,483,113 | -107,483,113 | 0 | -107,483,113 | |||
| 6 Exchange rate differences from translation of foreign operations | 06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 8 Gains or losses from subsequent measurement of financial assets at fair value | |||||||||||||||||||
| through other comprehensive income (available for sale) | 08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 9 Profit or loss arising from effective cash flow hedge | 09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 12 Actuarial gains/losses on the defined benefit obligation | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 13 Other changes in equity unrelated to owners | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 14 Tax on transactions recognised directly in equity | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | |||||||||||||||||||
| settlement procedure or from the reinvestment of profit) | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| procedure | |||||||||||||||||||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders |
18 19 |
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 |
0 0 |
0 0 |
|||
| 20 Payment of share in profit/dividend | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 21 Other distributions and payments to members/shareholders | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 22 Transfer to reserves according to the annual schedule | 22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | ||||
| 24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) |
24 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-119,422,493 | -107,483,113 | 489,813,046 | 0 | 489,813,046 | |||
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | |||||||||||||||||||
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX | |||||||||||||||||||
| (ADP 06 to 14) | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) |
26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | -107,483,113 | -107,483,113 | 0 | -107,483,113 | |||
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) |
27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| Current period | |||||||||||||||||||
| 1 Balance on the first day of the current business year | 28 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-119,422,493 | -107,483,113 | 489,813,046 | 0 | 489,813,046 | |||
| 2 Changes in accounting policies | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-107,483,113 | 107,483,113 | 0 | 0 | 0 | |||
| 3 Correction of errors | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | 31 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-226,905,606 | 0 | 489,813,046 | 0 | 489,813,046 | |||
| 5 Profit/loss of the period | |||||||||||||||||||
| 6 Exchange rate differences from translation of foreign operations | 32 33 |
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 |
16,612,820 0 |
16,612,820 0 |
0 0 |
16,612,820 0 |
|||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 8 Gains or losses from subsequent measurement of financial assets at fair value | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| through other comprehensive income (available for sale) | |||||||||||||||||||
| 9 Profit or loss arising from effective cash flow hedge | 36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 11 Share in other comprehensive income/loss of companies linked by virtue of | |||||||||||||||||||
| participating interests | 38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 12 Actuarial gains/losses on the defined benefit obligation | 39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 13 Other changes in equity unrelated to owners | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 14 Tax on transactions recognised directly in equity | 41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy settlement procedure or from the reinvestment of profit) |
42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement | |||||||||||||||||||
| procedure | 43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 18 Redemption of treasury shares/holdings | 45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 19 Payments from members/shareholders | 46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 20 Payment of share in profit/dividend | 47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 21 Other distributions and payments to members/shareholders | 48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 22 Carryforward per annual plane | 49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) |
51 | 482,507,730 | 234,210,922 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
-226,905,606 | 16,612,820 | 506,425,866 | 0 | 506,425,866 | |||
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | |||||||||||||||||||
| I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF | |||||||||||||||||||
| TAX (ADP 33 to 41) | 52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 | |||
| II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 | 53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 16,612,820 | 16,612,820 | 0 | 16,612,820 | |||
| do 52) | |||||||||||||||||||
| III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED | 54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 0 |
0 | 0 0 |
0 0 |
0 | 0 | 0 | 0 | 0 |
NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods)
Name of the issuer: ________________JADRAN d.d._______________________________________
Personal identification number (OIB): ___________56994999963_____________________________________________
Reporting period: ________________________________________01.01.-30.09.2021._____
a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting)
b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period
c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting)
d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting)
e) other comments prescribed by IAS 34 - Interim financial reporting
f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking's name, registered office (address), legal form, country of establishment, entity's registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration
adopted accounting policies (only an indication of whether there has been a change from the previous period)
the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately
the amount and nature of individual items of income or expenditure which are of exceptional size or incidence
amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security
average number of employees during the financial year
where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries
where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year
the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking
the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital
the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer
the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability
the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member
the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13
the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available
the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking
the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet
| Annex 1 | ISSUER'S GENERAL DATA | |
|---|---|---|
| Reporting period: | 01/01/2021 30/09/2021 to |
|
| Year: | 2021 | |
| Quarter: | 3. | |
| Quarterly financial statements | ||
| Registration number (MB): 03145662 |
Issuer's home Member HR State code: |
|
| Entity's registration 040000817 number (MBS): |
||
| Personal identification 56994999963 number (OIB): |
74780030Q33IX8LEE969 LEI: |
|
| Institution 1285 code: |
||
| Name of the issuer: JADRAN d.d. | ||
| Postcode and town: 51260 |
CRIKVENICA | |
| Street and house number: BANA JELAČIĆA 16 | ||
| E-mail address: [email protected] | ||
| Web address: www.jadran-crikvenica.hr | ||
| Number of employees 420 (end of the reporting |
||
| Consolidated report: KD |
(KN-not consolidated/KD-consolidated) KN |
KD |
| Audited: RN |
RN (RN-not audited/RD-audited) |
RD |
| Names of subsidiaries (according to IFRS): | Registered office: | MB: |
| CLUB ADRIATIC D.O.O. | BAŠKA VODA, KRALJA PETRA KREŠIMIRA IV 11 |
1634470 |
| STOLIST D.O.O. | CRIKVENICA, FRANKOPANSKA 22 | 2741865 |
| Yes | ||
| Bookkeeping firm: No |
(Yes/No) (name of the bookkeeping firm) |
No |
| Contact person: NATALI IVANČIĆ MAJETIĆ | ||
| Telephone: 051/800-482 | (only name and surname of the contact person) | |
| E-mail address: [email protected] | ||
| Audit firm: | ||
| (name of the audit firm) Certified auditor: |
||
| (name and surname) |
| Submitter:____JADRAN d.d.- CONSOLIDATED_____ | |||
|---|---|---|---|
| Item | ADP code |
Last day of the preceding business year |
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 | 984,487,772 | 947,597,992 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | 003 | 164,978,972 | 154,720,497 |
| 1 Research and development | 004 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other | 005 | 743,198 | 680,311 |
| rights 3 Goodwill |
006 | 1,316,765 | 1,316,765 |
| 4 Advances for the purchase of intangible assets | 007 | 0 | 0 |
| 5 Intangible assets in preparation | 008 | 0 | 0 |
| 6 Other intangible assets | 009 | 162,919,009 | 152,723,421 |
| II TANGIBLE ASSETS (ADP 011 to 019) | 010 | 819,499,270 | 792,867,965 |
| 1 Land | 011 | 419,704,146 | 383,191,529 |
| 2 Buildings | 012 | 264,147,495 | 256,751,467 |
| 3 Plant and equipment | 013 | 99,205,861 | 94,535,565 |
| 4 Tools, working inventory and transportation assets | 014 | 0 | 0 |
| 5 Biological assets | 015 | 951,207 | 851,763 |
| 6 Advances for the purchase of tangible assets | 016 | 0 | 0 |
| 7 Tangible assets in preparation | 017 | 2,666,455 | 25,042,515 |
| 8 Other tangible assets | 018 | 0 | 0 |
| 9 Investment property | 019 | 32,824,106 | 32,495,126 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | 020 | 9,530 | 9,530 |
| 1 Investments in holdings (shares) of undertakings within the group | 021 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 022 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 023 | 0 | 0 |
| 4. Investments in holdings (shares) of companies linked by virtue of | 024 | 0 | 0 |
| participating interests | |||
| 5 Investment in other securities of companies linked by virtue of | 025 | 0 | 0 |
| participating interests 6 Loans, deposits etc. to companies linked by virtue of participating |
|||
| interests | 026 | 0 | 0 |
| 7 Investments in securities | 027 | 9,530 | 9,530 |
| 8 Loans, deposits, etc. given | 028 | 0 | 0 |
| 9 Other investments accounted for using the equity method | 029 | 0 | 0 |
| 10 Other fixed financial assets | 030 | 0 | 0 |
| IV RECEIVABLES (ADP 032 to 035) | 031 | 0 | 0 |
| 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 | 0 | 0 |
| 4 Other receivables | 035 | 0 | 0 |
| V DEFERRED TAX ASSETS | 036 | 0 | 0 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | 037 | 38,361,215 | 99,182,651 |
| I INVENTORIES (ADP 039 to 045) | 038 | 620,904 | 1,344,517 |
| 1 Raw materials and consumables | 039 | 607,194 | 1,300,792 |
| 2 Work in progress | 040 | 0 | 0 |
| 3 Finished goods | 041 | 0 | 0 |
| 4 Merchandise | 042 | 13,710 | 43,725 |
| 5 Advances for inventories | 043 | 0 | 0 |
| 6 Fixed assets held for sale | 044 | 0 | 0 |
| 7 Biological assets | 045 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | 046 | 10,099,860 | 43,678,098 |
| 1 Receivables from undertakings within the group | 047 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating interests | 048 | 0 | 0 |
| 3 Customer receivables | 049 | 1,720,177 | 29,216,695 |
| 4 Receivables from employees and members of the undertaking | 050 | 24,174 | 84,733 |
| 5 Receivables from government and other institutions | 051 | 6,854,864 | 9,708,470 |
| 6 Other receivables | 052 | 1,500,645 | 4,668,200 |
|---|---|---|---|
| III CURRENT FINANCIAL ASSETS (ADP 054 to 062) | 053 | 0 | 0 |
| 1 Investments in holdings (shares) of undertakings within the group | 054 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 055 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 056 | 0 | 0 |
| 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 | 059 | 0 | 0 |
| interests | |||
| 7 Investments in securities | 060 | 0 | 0 |
| 8 Loans, deposits, etc. given | 061 | 0 | 0 |
| 9 Other financial assets | 062 | 0 | 0 |
| IV CASH AT BANK AND IN HAND | 063 | 27,640,451 | 54,160,036 |
| D ) PREPAID EXPENSES AND ACCRUED INCOME | 064 | 674,535 | 7,162,108 |
| E) TOTAL ASSETS (ADP 001+002+037+064) | 065 | 1,023,523,522 | 1,053,942,751 |
| OFF-BALANCE SHEET ITEMS | 066 | 0 | 0 |
| LIABILITIES | |||
| A) CAPITAL AND RESERVES (ADP 068 to I INITIAL (SUBSCRIBED) CAPITAL |
067 | 547,620,061 | 573,490,497 482,507,730 |
| II CAPITAL RESERVES | 068 069 |
482,507,730 234,210,922 |
234,210,922 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) | 070 | 0 | 0 |
| 1 Legal reserves | 071 | 0 | 0 |
| 2 Reserves for treasury shares | 072 | 0 | 0 |
| 3 Treasury shares and holdings (deductible item) | 073 | 0 | 0 |
| 4 Statutory reserves | 074 | 0 | 0 |
| 5 Other reserves | 075 | 0 | 0 |
| IV REVALUATION RESERVES | 076 | 0 | 0 |
| 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 | -56,474,901 | -164,570,532 |
| 1 Retained profit | 084 | 0 | 0 |
| 2 Loss brought forward | 085 | 56,474,901 | 164,570,532 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) | 086 | -112,623,690 | 21,342,377 |
| 1 Profit for the business year | 087 | 0 | 21,342,377 |
| 2 Loss for the business year | 088 | 112,623,690 | 0 |
| VIII MINORITY (NON-CONTROLLING) INTEREST | 089 | 0 | 0 |
| B) PROVISIONS (ADP 091 to 096) | 090 | 484,001 | 484,001 |
| 1 Provisions for pensions, termination benefits and similar obligations | 091 | 484,001 | 484,001 |
| 2 Provisions for tax liabilities | 092 | 0 | 0 |
| 3 Provisions for ongoing legal cases | 093 | 0 | 0 |
| 4 Provisions for renewal of natural resources | 094 | 0 | 0 |
| 5 Provisions for warranty obligations | 095 | 0 | 0 |
| 6 Other provisions | 096 | 0 | 0 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) | 097 | 314,881,388 | 419,857,579 |
| 1 Liabilities to undertakings within the group | 098 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 099 | 0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests | 100 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of | 101 | 0 | 0 |
| participating interests | |||
| 5 Liabilities for loans, deposits etc. | 102 | 0 | 0 |
| 6 Liabilities to banks and other financial institutions 7 Liabilities for advance payments |
103 | 143,201,974 | 243,254,768 |
| 104 | 0 | 0 | |
| 8 Liabilities to suppliers | 105 | 0 | 0 |
| 9 Liabilities for securities | 106 | 0 | 0 |
|---|---|---|---|
| 10 Other long-term liabilities | 107 | 171,679,414 | 176,602,811 |
| 11 Deferred tax liability | 108 | 0 | 0 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | 109 | 159,713,073 | 56,642,107 |
| 1 Liabilities to undertakings within the group | 110 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 111 | 0 | 0 |
| 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 participating interests |
113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 114 | 593,619 | 612,144 |
| 6 Liabilities to banks and other financial institutions | 115 | 120,832,624 | 3,063,492 |
| 7 Liabilities for advance payments | 116 | 5,310,355 | 6,143,248 |
| 8 Liabilities to suppliers | 117 | 9,809,491 | 26,655,815 |
| 9 Liabilities for securities | 118 | 0 | 0 |
| 10 Liabilities to employees | 119 | 4,195,396 | 5,980,119 |
| 11 Taxes, contributions and similar liabilities | 120 | 1,081,515 | 6,484,864 |
| 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 | 17,890,073 | 7,702,425 |
| E) ACCRUALS AND DEFERRED INCOME | 124 | 824,999 | 3,468,567 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | 125 | 1,023,523,522 | 1,053,942,751 |
| G) OFF-BALANCE SHEET ITEMS | 126 | 0 | 0 |
| Submitter: ___JADRAN d.d.- CONSOLIDATED____________ | |||||||
|---|---|---|---|---|---|---|---|
| Item | ADP | Same period of the previous year | Current period | ||||
| code | Cumulative | Quarter | Cumulative | Quarter | |||
| 1 | 2 | 3 | 4 | 5 | 6 | ||
| I OPERATING INCOME (ADP 002 to 006) | 001 | 76,361,602 | 62,997,842 | 156,838,471 | 121,850,532 | ||
| 1 Income from sales with undertakings within the group | 002 | 0 | 0 | 0 | 0 | ||
| 2 Income from sales (outside group) | 003 | 66,413,873 | 58,004,656 | 142,504,335 | 118,254,986 | ||
| 3 Income from the use of own products, goods and services | 004 | 0 | 0 | 0 | 0 | ||
| 4 Other operating income with undertakings within the group | 005 | 0 | 0 | 0 | 0 | ||
| 5 Other operating income (outside the group) | 006 | 9,947,729 | 4,993,186 | 14,334,136 | 3,595,546 | ||
| II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) | 007 | 95,209,280 | 48,785,575 | 128,925,168 | 71,153,517 | ||
| 1 Changes in inventories of work in progress and finished goods | 008 | 0 | 0 | 0 | 0 | ||
| 2 Material costs (ADP 010 to 012) | 009 | 32,031,054 | 25,070,515 | 50,568,195 | 37,634,238 | ||
| a) Costs of raw materials and consumables | 010 | 12,885,853 | 10,259,802 | 22,476,130 | 16,274,250 | ||
| b) Costs of goods sold | 011 | 242,635 | 204,864 | 504,326 | 322,057 | ||
| c) Other external costs | 012 | 18,902,566 | 14,605,849 | 27,587,739 | 21,037,931 | ||
| 3 Staff costs (ADP 014 to 016) | 013 | 26,173,317 | 12,885,445 | 32,381,253 | 16,969,401 | ||
| a) Net salaries and wages | 014 | 16,463,751 | 8,409,107 | 21,793,118 | 11,872,342 | ||
| b) Tax and contributions from salary costs | 015 | 6,289,015 | 2,808,297 | 6,655,109 | 3,166,119 | ||
| c) Contributions on salaries | 016 | 3,420,551 | 1,668,041 | 3,933,026 | 1,930,940 | ||
| 4 Depreciation | 017 | 30,473,916 | 7,122,070 | 38,591,620 | 13,352,955 | ||
| 5 Other costs | 018 | 6,218,596 | 3,573,209 | 7,196,467 | 3,181,331 | ||
| 6 Value adjustments (ADP 020+021) | 019 | 0 | 0 | 0 | 0 | ||
| a) fixed assets other than financial assets | 020 | 0 | 0 | 0 | 0 | ||
| b) current assets other than financial assets | 021 | 0 | 0 | 0 | 0 | ||
| 7 Provisions (ADP 023 to 028) | 022 | 0 | 0 | 0 | 0 | ||
| a) Provisions for pensions, termination benefits and similar obligations | 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 | 312,397 | 134,336 | 187,633 | 15,592 | ||
| III FINANCIAL INCOME (ADP 031 to 040) | 030 | 106,737 | 31,084 | 2,738,387 | 3,072 | ||
| 1 Income from investments in holdings (shares) of undertakings within the group |
031 | 0 | 0 | 0 | 0 | ||
| 2 Income from investments in holdings (shares) of companies linked by virtue of participating interests |
032 | 0 | 0 | 0 | 0 | ||
| 3 Income from other long-term financial investment and loans granted to | 033 | 0 | 0 | 0 | 0 | ||
| undertakings within the group | |||||||
| 4 Other interest income from operations with undertakings within the group |
034 | 0 | 0 | 0 | 0 | ||
| 5 Exchange rate differences and other financial income from operations | |||||||
| with undertakings within the group | 035 | 0 | 0 | 0 | 0 | ||
| 6 Income from other long-term financial investments and loans | 036 | 0 | 0 | 0 | 0 | ||
| 7 Other interest income | 037 | 19,873 | 106 | 1,240 | 32 | ||
| 8 Exchange rate differences and other financial income | 038 | 53,931 | 14,390 | 2,737,147 | 3,040 | ||
| 9 Unrealised gains (income) from financial assets | 039 | 0 | 0 | 0 | 0 | ||
| 10 Other financial income | 040 | 32,933 | 16,588 | 0 | 0 | ||
| IV FINANCIAL EXPENSES (ADP 042 to 048) | 041 | 9,326,130 | 6,692,564 | 9,309,313 | 2,972,812 | ||
| 1 Interest expenses and similar expenses with undertakings within the group |
042 | 0 | 0 | 0 | 0 | ||
| 2 Exchange rate differences and other expenses from operations with | 043 | 0 | 0 | 0 | 0 | ||
| undertakings within the group | |||||||
| 3 Interest expenses and similar expenses | 044 | 6,826,240 | 4,647,205 | 8,005,505 | 2,814,064 | ||
| 4 Exchange rate differences and other expenses | 045 | 2,499,890 | 2,045,359 | 1,303,808 | 158,748 | ||
| 5 Unrealised losses (expenses) from financial assets | 046 | 0 | 0 | 0 | 0 | ||
| 6 Value adjustments of financial assets (net) | 047 | 0 | 0 | 0 | 0 | ||
| 7 Other financial expenses | 048 | 0 | 0 | 0 | 0 | ||
| V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF | 049 | 0 | 0 | 0 | 0 | ||
| PARTICIPATING INTERESTS VI SHARE IN PROFIT FROM JOINT VENTURES |
050 | 0 | 0 | 0 | 0 | ||
| VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF | |||||||
| PARTICIPATING INTEREST | 051 | 0 | 0 | 0 | 0 | ||
| VIII SHARE IN LOSS OF JOINT VENTURES | 052 | 0 | 0 | 0 | 0 | ||
| IX TOTAL INCOME (ADP 001+030+049 +050) | 053 | 76,468,339 | 63,028,926 | 159,576,858 | 121,853,604 | ||
| X TOTAL EXPENDITURE (ADP 007+041+051 + 052) | 054 | 104,535,410 | 55,478,139 | 138,234,481 | 74,126,329 | ||
| XI PRE-TAX PROFIT OR LOSS (ADP 053-054) | 055 | -28,067,071 | 7,550,787 | 21,342,377 | 47,727,275 | ||
| 1 Pre-tax profit (ADP 053-054) | 056 | 0 | 7,550,787 | 21,342,377 | 47,727,275 |
| 2 Pre-tax loss (ADP 054-053) | 057 | -28,067,071 | 0 | 0 | 0 |
|---|---|---|---|---|---|
| XII INCOME TAX | 058 | 0 | 0 | 0 | 0 |
| XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) | 059 | -28,067,071 | 7,550,787 | 21,342,377 | 47,727,275 |
| 1 Profit for the period (ADP 055-059) | 060 | 0 | 7,550,787 | 21,342,377 | 47,727,275 |
| 2 Loss for the period (ADP 059-055) | 061 | -28,067,071 | 0 | 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 063-064) | 062 | 0 | 0 | 0 | 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 | -28,067,071 | 7,550,787 | 21,342,377 | 47,727,275 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX | 079 | 0 | 0 | 0 | 0 |
| (ADP 80+ 87) | |||||
| III 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 at fair value through other comprehensive income |
082 | 0 | 0 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement of profit or loss, attributable to changes in their credit risk |
083 | 0 | 0 | 0 | 0 |
| 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 | |||||
| fair value through other comprehensive income | 089 | 0 | 0 | 0 | 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 | 092 | 0 | 0 | 0 | 0 |
| virtue of participating interests | |||||
| 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 | 098 | -28,067,071 | 7,550,787 | 21,342,377 | 47,727,275 |
| 078+097) 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 | ||||
| 2 Attributable to minority (non-controlling) interest | 101 | 0 | 0 | 0 | 0 |
ADP code Same period of the previous year Current period 2 3 4 001 -28,067,071 21,342,377 002 30,473,916 30,021,453 003 30,473,916 38,591,620 004 0 0 005 0 0 006 0 0 007 0 -4,415,570 008 0 0 009 0 0 010 0 -4,154,597 011 2,406,845 51,363,830 012 9,284,738 221,776 013 -48,220,166 14,698,166 014 60,853,177 -9,908,772 015 -303,641 -723,613 016 -3,044,632 -3,844,005 017 11,691,583 51,585,606 018 0 0 019 0 0 020 11,691,583 51,585,606 021 0 23,669,466 022 0 0 023 0 0 024 0 0 025 0 0 026 0 0 027 0 23,669,466 028 -53,944,331 -31,019,149 029 0 0 030 0 0 031 0 0 032 0 0 033 -53,944,331 -31,019,149 034 -53,944,331 -7,349,683 035 0 0 036 0 0 037 60,611,552 0 038 0 0 039 60,611,552 0 IV Total cash payments from investment activities (ADP 028 to 032) B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) Cash flow from financing activities 1 Cash receipts from the increase in initial (subscribed) capital 2 Cash receipts from the issue of equity financial instruments and debt financial instruments 3 Cash receipts from credit principals, loans and other borrowings 4 Other cash receipts from financing activities 1 Cash receipts from sales of fixed tangible and intangible assets 2 Cash receipts from sales of financial instruments 3 Interest received 4 Dividends received 5 Cash receipts from repayment of loans and deposits 6 Other cash receipts from investment activities Cash flow from investment activities d) Other increase or decrease in working capital II Cash from operations (ADP 011+012) 2 Cash payments for the acquisition of financial instruments V Total cash receipts from financing activities (ADP 035 to 038) 4 Acquisition of a subsidiary, net of cash acquired 5 Other cash payments from investment activities III Total cash receipts from investment activities (ADP 021 to 026) 1 Cash payments for the purchase of fixed tangible and intangible assets 3 Cash payments for loans and deposits for the period 5 Income tax paid A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) g) Exchange rate differences (unrealised) c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets Cash flow from operating activities 1 Pre-tax profit 2 Adjustments (ADP 003 to 010): a) Depreciation b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets 4 Interest paid Submitter: ____JADRAN d.d.-CONSOLIDATED_________________________________________________________ a) Increase or decrease in short-term liabilities b) Increase or decrease in short-term receivables c) Increase or decrease in inventories h) Other adjustments for non-cash transactions and unrealised gains and losses I Cash flow increase or decrease before changes in working capital (ADP 001+002) 3 Changes in the working capital (ADP 013 to 016) Item 1 d) Interest and dividend income e) Interest expenses f) Provisions
| 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments |
040 | 0 | -17,716,338 |
|---|---|---|---|
| 2 Cash payments for dividends | 041 | 0 | 0 |
| 3 Cash payments for finance lease | 042 | 0 | 0 |
| 4 Cash payments for the redemption of treasury shares and decrease in initial (subscribed) capital |
043 | 0 | 0 |
| 5 Other cash payments from financing activities | 044 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 040 to 044) | 045 | 0 | -17,716,338 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) | 046 | 60,611,552 | -17,716,338 |
| 1 Unrealised exchange rate differences in respect of cash and cash equivalents |
047 | 0 | 0 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047) |
048 | 18,358,804 | 26,519,585 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD |
049 | 23,256,989 | 27,640,451 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049) |
050 | 41,615,793 | 54,160,036 |
DIRECTLY IN EQUITY (ADP 42 to 50)
| for the period from 01/01/2021 to |
30/09/2021 | in HRK | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Attributable to owners of the parent | |||||||||||||||||||
| Fair value of financial assets |
Hedge of a net | Exchange rate | Minority (non | ||||||||||||||||
| Item | ADP code |
Initial (subscribed) | Reserves for | Treasury shares and | Revaluation | through other | Cash flow hedge - | investment in a | Other fair value | differences from | Retained profit / loss | Profit/loss for the | Total attributable to | controlling) | Total capital and reserves |
||||
| capital | Capital reserves | Legal reserves | treasury shares | holdings (deductible item) |
Statutory reserves Other reserves | reserves | comprehensive | effective portion | foreign operation - | reserves | translation of foreign | brought forward | business year | owners of the parent | interest | ||||
| income (available for sale) |
effective portion | operations | |||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 (3 to 6 - 7 | 19 | 20 (18+19) |
| Previous period | + 8 to 17) | ||||||||||||||||||
| 1 Balance on the first day of the previous business year | 01 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -54,115,871 | -2,359,030 | 660,243,751 | 0 | 660,243,751 | ||
| 2 Changes in accounting policies | 02 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -2,359,030 | 2,359,030 | 0 | 0 | 0 | ||
| 3 Correction of errors | 03 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | 04 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -56,474,901 | 0 | 660,243,751 | 0 | 660,243,751 | ||
| 5 Profit/loss of the period | 05 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | -112,623,690 | -112,623,690 | 0 | -112,623,690 | ||
| 6 Exchange rate differences from translation of foreign operations | 06 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 07 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 8 Gains or losses from subsequent measurement of financial assets at fair value through other comprehensive income (available for sale) |
08 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 9 Profit or loss arising from effective cash flow hedge | 09 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 10 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 11 Share in other comprehensive income/loss of companies linked by virtue of | 11 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| participating interests 12 Actuarial gains/losses on the defined benefit obligation |
|||||||||||||||||||
| 13 Other changes in equity unrelated to owners | 12 13 |
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 0 |
0 0 |
||
| 14 Tax on transactions recognised directly in equity | 14 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | |||||||||||||||||||
| settlement procedure or from the reinvestment of profit) | 15 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement | |||||||||||||||||||
| procedure | 16 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 17 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 18 Redemption of treasury shares/holdings | |||||||||||||||||||
| 19 Payments from members/shareholders | 18 19 |
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 |
0 0 |
0 0 |
||
| 20 Payment of share in profit/dividend | 20 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 21 Other distributions and payments to members/shareholders | 21 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 22 Transfer to reserves according to the annual schedule | 22 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 23 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 24 Balance on the last day of the previous business year reporting period (ADP 04 to 23) |
24 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -56,474,901 | -112,623,690 | 547,620,061 | 0 | 547,620,061 | ||
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | |||||||||||||||||||
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX | |||||||||||||||||||
| (ADP 06 to 14) | 25 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP | |||||||||||||||||||
| 05+25) | 26 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | -112,623,690 | -112,623,690 | 0 | -112,623,690 | ||
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED | |||||||||||||||||||
| DIRECTLY IN EQUITY (ADP 15 to 23) | 27 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Current period | |||||||||||||||||||
| 1 Balance on the first day of the current business year | 28 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -56,474,901 | -112,623,690 | 547,620,061 | 0 | 547,620,061 | ||
| 2 Changes in accounting policies | 29 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -112,623,690 | 112,623,690 | 0 | 0 | 0 | ||
| 3 Correction of errors | 30 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 4,528,059 | 0 | 4,528,059 | 0 | 4,528,059 | ||
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | 31 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -164,570,532 | 0 | 552,148,120 | 0 | 552,148,120 | ||
| 5 Profit/loss of the period | 32 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 21,342,377 | 21,342,377 | 0 | 21,342,377 | ||
| 6 Exchange rate differences from translation of foreign operations | 33 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 34 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 8 Gains or losses from subsequent measurement of financial assets at fair value | |||||||||||||||||||
| through other comprehensive income (available for sale) | 35 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 9 Profit or loss arising from effective cash flow hedge | 36 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 37 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 11 Share in other comprehensive income/loss of companies linked by virtue of | 38 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| participating interests 12 Actuarial gains/losses on the defined benefit obligation |
39 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 13 Other changes in equity unrelated to owners | 40 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 14 Tax on transactions recognised directly in equity | 41 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | 42 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| settlement procedure or from the reinvestment of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement |
|||||||||||||||||||
| procedure | 43 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 44 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders |
45 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 20 Payment of share in profit/dividend | 46 47 |
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 |
0 0 |
0 0 |
||
| 21 Other distributions and payments to members/shareholders | 48 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 22 Carryforward per annual plane | 49 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 50 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) |
51 | 482,507,730 | 234,210,922 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | -164,570,532 | 21,342,377 | 573,490,497 | 0 | 573,490,497 | ||
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | |||||||||||||||||||
| I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF | |||||||||||||||||||
| TAX (ADP 33 to 41) | 52 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 | |||||||||||||||||||
| do 52) | 53 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 21,342,377 | 21,342,377 | 0 | 21,342,377 | ||
| III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED | 54 | 0 | 0 | 0 0 |
0 | 0 | 0 0 |
0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods)
Name of the issuer: ________________JADRAN D.D.-CONSOLIDATED_______________________________________
Personal identification number (OIB): ___________56994999963_____________________________________________
Reporting period: ________________________________________01.01.2021.-30.09.2021._____
a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting)
b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period
c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting)
d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting)
e) other comments prescribed by IAS 34 - Interim financial reporting
f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking's name, registered office (address), legal form, country of establishment, entity's registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration
adopted accounting policies (only an indication of whether there has been a change from the previous period)
the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately
the amount and nature of individual items of income or expenditure which are of exceptional size or incidence
amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security
average number of employees during the financial year
where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries
where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year
the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking
the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital
the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer
the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability
the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member
the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13
the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available
the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking
the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet
Building tools?
Free accounts include 100 API calls/year for testing.
Have a question? We'll get back to you promptly.