Viro Tvornica ŠEĆERA d.d.

Quarterly Report • Oct 30, 2020

STATEMENT OF PERSON RESPONSIBLE FOR PRODUCTION OF THE CONSOLIDATED REPORT FOR 3Q 2020

With this statement, in compliance with article 468 of the Law on capital market, I state that to the best of our knowledge

• the set of consolidated financial reports of VIRO TVORNICA ŠEĆERA d.d., Zagreb and its subsidiaries for the period I-IX 2020, produced by applying International standards of financial reporting and in compliance with the Croatian Law on Accounting, provides an integral and true overview of assets and liabilities, loss and profit, financial position and operations of the Group.
• The Management report contains a true overview of business results and position of the Group, with a description of the most significant risks and uncertanties to chich the Group is exposed.

In Zagreb, on October 30, 2020

RESPONSIBLE PERSON:

PRESIDENT OF THE MANAGEMENT BOARD

TVORNIC

Željko Zadro, dipl.oec.

MEMBER OF THE MANAGEMENT BOARD | MEMBER OF THE MANAGEMENT BOARD

Darko Krstić, dipl.oec

Ivo Rešić, mr.sc.

Annex 1
		ISSUER'S GENERAL DATA
Reporting period:		1.1.2020	to	30.9.2020
Year:		2020
Quarter:		3
		Quarterly financial statements
egistration number (MB):	01650971		Issuer's home Member State code:	HR
Entity's registration number (MBS):	010049135
Personal identification number (OIB):	04525204420		LEI:	5493006LGN8RLWC2UL05
Institution code:	1569
Name of the issuer: VIRO TVORNICA ŠEĆERA d.d.
Postcode and town:	10000		ZAGREB
treet and house number: ULICA GRADA VUKOVARA 269G
E-mail address: info@secerana.hr
Web address: www.secerana.hr
Number of employees (end of the reporting	61
Consolidated report:	KD	(KN-not consolidated/KD-consolidated)
Audited:	RN	(RN-not audited/RD-audited)
Names of subsidiaries (according to IFRS):			Registered office:		MB:
	SLADORANA d.o.o.			ULICA GRADA VUKOVARA 269G, ZAGREB 03307484
	SLAVONIJA ŽUPANJA d.d.			J. J. STROSSMAYERA 65, ŽUPANJA 01841009
	VIRO-KOOPERACIJA d.o.o.			ŠEČERANA 63, ŽUPANJA 02835398
	VIRO BH d.o.o.			HRVATSKIH BRANITELJA 21, GRUDE, BIH 4-01-0029-1
Bookkeeping firm: No No No (Yes/No)				(name of the bookkeeping firm)
Contact person: DRAGIC NEVENA
Telephone: 01 2369 773		(only name and surname of the contact person)
	E-mail address: nevena.dragic@secerana.hr
Audit firm:
	(name of the audit firm)
Certified auditor:	(name and surname)

BALANCE SHEET balance as at 30.09.2020.

Submitter: VIRO TVORNICA ŠEĆERA d.d.

in HRK

Item		Last day of the preceding business vear	At the reporting date of the current period
12	S	80	4
A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID	001	0
B) FIXED ASSETS (ADP 003+010+020+031+036)	002	479.261.440	432.699.996
I INTANGIBLE ASSETS (ADP 004 to 009)	003	43.427	20.564
1 Research and development	004	0	0
2 Concessions, patents, licences, trademarks, software and other	005	43.427	20.564
rights		0	0
3 Goodwill	006	0	0
4 Advances for the purchase of intangible assets	007	0	0
5 Intangible assets in preparation	008	0	0
6 Other intangible assets	009	130.346.982	91.818.258
II TANGIBLE ASSETS (ADP 011 to 019)	010	31.371.420	31.161.450
1 Land	011	43.839.267	41.310.719
2 Buildings	012		14.827.074
3 Plant and equipment	013	17.224.859 274.686	709.049
4 Tools, working inventory and transportation assets	014	0	0
5 Biological assets	015	33.930.280	0
6 Advances for the purchase of tangible assets	016	2.386.376	2.580.492
7 Tangible assets in preparation	017	44.900	44.900
8 Other tangible assets	018		1.184.574
9 Investment property	019	1.275.194 348.602.281	306.347.868
III FIXED FINANCIAL ASSETS (ADP 021 to 030)	020		301.685.890
1 Investments in holdings (shares) of undertakings within the group	021	343.392.343
2 Investments in other securities of undertakings within the group	072	0	0 0
3 Loans, deposits, etc. to undertakings within the group	023	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	350.558	272.303
8 Loans, deposits, etc. given	028	4.859.380	4.389.675
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	268.750	34.513.306
1 Receivables from undertakings within the group	032	0	34.393.510
2 Receivables from companies linked by virtue of participating	033	0	O
interests
3 Customer receivables	034	0	O
4 Other receivables	035	268.750	119.796
V DEFERRED TAX ASSETS	036	0	0
C) CURRENT ASSETS (ADP 038+046+053+063)	037	158.800.506	106.685.425
I INVENTORIES (ADP 039 to 045)	038	42.910.161	32.897.448
1 Raw materials and consumables	039	10.783.860	1.810.189
2 Work in progress	040		O 0
3 Finished goods	041	8.466.349	5.522.607
4 Merchandise	042	21.614.897	19.934.845
5 Advances for inventories	043	2.045.055	5.629.807
6 Fixed assets held for sale	044		0 0
7 Biological assets	045		0 0
II RECEIVABLES (ADP 047 to 052)	046	109.092.006	68.992.420
1 Receivables from undertakings within the group	047	87.076.398	45.835.783
2 Receivables from companies linked by virtue of participating	048		0 0
interests
3 Customer receivables	049	17.053.899	17.965.678

		0	0
4 Receivables from employees and members of the undertaking	050	3.657.636	4.269.682
5 Receivables from government and other institutions	051
6 Other receivables	052	1.304.073	921.277
III CURRENT FINANCIAL ASSETS (ADP 054 to 062)	0-3	4.056.996	2.952.250
1 Investments in holdings (shares) of undertakings within the group	054	0	O
2 Investments in other securities of undertakings within the group	055	0	0
3 Loans, deposits, etc. to undertakings within the group	056	411.395	19.052
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	060	0	0
7 Investments in securities	061	3.645.601	2.933.198
8 Loans, deposits, etc. given	062	0	0
9 Other financial assets	063	2.741.343	1.843.307
IV CASH AT BANK AND IN HAND		1.835.524	2.009.916
D ) PREPAID EXPENSES AND ACCRUED INCOME	064	639.897.470	541.395.337
E) TOTAL ASSETS (ADP 001+002+037+064)	065	1.173.854.111	1.146.255.897
OFF-BALANCE SHEET ITEMS	066
LIABILITIES
A) CAPITAL AND RESERVES (ADP 068 to	067	335.484.285	288.094.136
I INITIAL (SUBSCRIBED) CAPITAL	068	249.600.060	249.600.060
II CAPITAL RESERVES	069	10.368.101	10.368.101
III RESERVES FROM PROFIT (ADP 071+072-073+074+075)	070	51.178.531	51.178.531
1 Legal reserves	071	12.532.960	12.532.960
2 Reserves for treasury shares	072	38.620.615	38.620.615
3 Treasury shares and holdings (deductible item)	073	0	0
4 Statutory reserves	074	0	0
5 Other reserves	075	24.956	24.956
IV REVALUATION RESERVES	076	O	0
V FAIR VALUE RESERVES (ADP 078 to 080)	077	0	0
1 Fair value of financial assets 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
VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 082-	081	-123.719.156	18.985.066
083)
1 Retained profit	082	0	18.985.066
2 Loss brought forward	083	123.719.156	0
VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 085-086)	084	143.971.752	-46.343.112
1 Profit for the business year	085	143.971.752	O
2 Loss for the business year	086	0	46.343.112
VIII MINORITY (NON-CONTROLLING) INTEREST	087	4.084.997	4.305.490
B) PROVISIONS (ADP 089 to 094)	088	5.124.119	11.731.769
1 Provisions for pensions, termination benefits and similar obligations	089	0	0
	090	0	0
2 Provisions for tax liabilities	091	368.150	368.149
3 Provisions for ongoing legal cases 4 Provisions for renewal of natural resources	092	0	0
	093	0	0
5 Provisions for warranty obligations	094	4.755.969	11.363.620
6 Other provisions	095	14.533.863	13.427.703
C) LONG-TERM LIABILITIES (ADP 096 to 106)	096	O	0
1 Liabilities to undertakings within the group 2 Liabilities for loans, deposits, etc. of undertakings within the group	097	0	0
	098	0	0
3 Liabilities to companies linked by virtue of participating interests
4 Liabilities for loans, deposits etc. of companies linked by virtue of	099	0	0
participating interests 5 Liabilities for loans, deposits etc.	100	96.670	97.990
6 Liabilities to banks and other financial institutions	101	6.776.858	6.869.378
	102	0	0
7 Liabilities for advance payments	103	0	0
8 Liabilities to suppliers

9 Liabilities for securities	104	0	0
10 Other long-term liabilities		7.660.335	6.460.335
11 Deferred tax liability	106	0	0
SHORT-TERM LIABILITIES (ADP 108 to 121) D)	107	284 449 330	228.091.138
1 Liabilities to undertakings within the group	108	1.039.739	299.451
2 Liabilities for loans, deposits, etc. of undertakings within the group		0	18.071.401
3 Liabilities to companies linked by virtue of participating interests	110	0	0
4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests	111	0	0
5 Liabilities for loans, deposits etc.	112	19.405.577	15.174.029
6 Liabilities to banks and other financial institutions	113	77.312.923	65.893.707
7 Liabilities for advance payments	114	7.561.294	2.457.583
8 Liabilities to suppliers	115	158.478.191	120.435.470
9 Liabilities for securities	116	0	0
10 Liabilities to employees	117	468.801	380.202
11 Taxes, contributions and similar liabilities	118	19.767.663	4.063.294
12 Liabilities arising from the share in the result	119	30.963	30.963
13 Liabilities arising from fixed assets held for sale	120	0	O
14 Other short-term liabilities	121	384.179	1.285.038
E) ACCRUALS AND DEFERRED INCOME	122	305.873	50.591
TOTAL - LIABILITIES (ADP 067+088+095+107+122)	123	639.897.470	541.395.337
OFF-BALANCE SHEET ITEMS	124	1.173.854.111	1.146.255.897

STATEMENT OF PROFIT OR LOSS for the period 01.01.2020. to 30.09.2020.

DAUCA ČEĆEDA d A

in HRK

SUDINITIES VIRO I VORNICA SECENT U.U. Item		Same period of the previous year ADP		Current period
		Cumulative	Quarter	Cumulative	Quarter
1	2	SP	4	5	ర్
OPERATING INCOME (ADP 126 to 130)	125	545.080.533	179.209.373	78.149.029	22.898.732
1 Income from sales with undertakings within the group	126	8.950.774	1.980.171	24.778.694	8.599.809
2 Income from sales (outside group)	127	527.107.706	174.542.606	43.335.346	7.529.342 9.681
3 Income from the use of own products, goods and services	128	60.423	14.670 16.131	38.023 2.132.798	367.495
4 Other operating income with undertakings within the group	129	57.200	2.655.795	7.864.168	6.392.405
5 Other operating income (outside the group)	130	8.904.430
II OPERATING EXPENSES (ADP 132+133+137+141+142+143+146+153)	131	603,256.309	192.753.466 25.051.525	75,519,400 2.952.048	25.241.017 -1.019.725
1 Changes in inventories of work in progress and finished goods	132	122.574.031 397.936.401	137.291.653	52.395.305	13.925.154
2 Material costs (ADP 134 to 136)	133 134	228.813.895	46.454.912	13.822.941	3.290.939
a) Costs of raw materials and consumables	135	143.306.538	80.519.213	28.091.236	7.111.116
b) Costs of goods sold	136	25.815.968	10.317.528	10.481.128	3.523.099
c) Other external costs 3 Staff costs (ADP 138 to 140)	137	37.247.021	11.719.826	5.878.306	1.819.061
a) Net salaries and wages	138	23.665.016	7.338.755	3.577.883	1.120.818
b) Tax and contributions from salary costs	139	8.503.248	2.734.053	1.478.182	444.034
c) Contributions on salaries	140	5.078.757	1.647.018	822.241	254.209
4 Depreciation	141	26.272.215	6.925.195	3.140.212	1.007.856
5 Other costs	142	12.553.256	6.693.268	1.959.252	819.454
6 Value adjustments (ADP 144+145)	143	0	0	8.622.917	8.622.917
a) fixed assets other than financial assets	144	O	0	0
b) current assets other than financial assets	145	0	0	8.622.917	8.622.917
7 Provisions (ADP 147 to 152)	146	0	0	O	0 0
a) Provisions for pensions, termination benefits and similar obligations	147	0	0	0	0
b) Provisions for tax liabilities	148	0	0	0	0
c) Provisions for ongoing legal cases	149	0	0 0	0 O	0
d) Provisions for renewal of natural resources	150	0	0	0	0
e) Provisions for warranty obligations	151	0 0	0	0	0
f) Other provisions	152	6.673.385	5.071.999	571.360	66.300
8 Other operating expenses	153 154	28.416.518	1.270.124	2.999.055	776.517
III FINANCIAL INCOME (ADP 155 to 164) 1 Income from investments in holdings (shares) of undertakings within					0
the group	155	0	0	0
2 Income from investments in holdings (shares) of companies linked by virtue of participating interests	156	0	0	0	0
3 Income from other long-term financial investment and loans granted to undertakings within the group	157	226.737	-6.247	27.947	19.05
4 Other interest income from operations with undertakings within the	158	0	0	0	0
group 5 Exchange rate differences and other financial income from operations	159	74.672	41.667	1.234.583	160.811
with undertakings within the group					48.793
6 Income from other long-term financial investments and loans	160	258.976	72.124	146.972	10
7 Other interest income	161	76.213	53.554 266.292	77 1.533.667	533.252
8 Exchange rate differences and other financial income	162	2.259.207 0	O	O	0
9 Unrealised gains (income) from financial assets	163 164	25.520.713	842.734	55.809	14.600
10 Other financial income	165	22.359.252	6.619.656	4.704.708	1.065.601
IV FINANCIAL EXPENSES (ADP 166 to 172)
1 Interest expenses and similar expenses with undertakings within the group	166	0	0	0	0
2 Exchange rate differences and other expenses from operations with undertakings within the group	167	121.989	365	580.248	255.939
3 Interest expenses and similar expenses	168	18.290.125	6.079.344	1.299.753	350.173
4 Exchange rate differences and other expenses	169	1.603.232	539.947	2.790.796	459.488
5 Unrealised losses (expenses) from financial assets	170	0	O	0	0
6 Value adjustments of financial assets (net)	171	0	O	0	0
7 Other financial expenses	172	2.343.906	O	33.911	1
SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF PARTICIPATING INTERESTS	173	0	O	0	0
SHARE IN PROFIT FROM JOINT VENTURES	174	0	0	O	0
VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF		0	0	47.046.592	25.283.831
PARTICIPATING INTEREST VIII SHARE IN LOSS OF JOINT VENTURES	176	0	O	0	0
IX TOTAL INCOME (ADP 125+154+173 + 174)	177	573.497.051	180.479.497	81.148.084	23.675.249
TOTAL EXPENDITURE (ADP 131+165+175 + 176)	178	625.615.561	199.373.122	127.270.700	51.590.449
PRE-TAX PROFIT OR LOSS (ADP 177-178)	179	-52.118.510	-18.893.625	-46.122.616	-27.915.200
1 Pre-tax profit (ADP 177-178)	180	0	O	O	0

2 Pre-tax loss (ADP 178-177)	181	-52.118.510	-18.893.625	-46.122.616	-27.915.200
XII INCOME TAX	182	0	0	0	0
XIII PROFIT OR LOSS FOR THE PERIOD (ADP 179-182)	183	-52.118.510	-18 898 625	-46.122.616	-27.915.200
1 Profit for the period (ADP 179-182)	184	0	0	0	0
2 Loss for the period (ADP 182-179)	185	-52.118.510	-18.893.625	-46.122.616	-27.915.200
DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations)
XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS	186	0	0	0	0
(ADP 187-188)				0	0
1 Pre-tax profit from discontinued operations	187	0	0	0	0
2 Pre-tax loss on discontinued operations	188	0	0	0	0
XV INCOME TAX OF DISCONTINUED OPERATIONS	189	0	0	0	0
1 Discontinued operations profit for the period (ADP 186-189)	190	0	0	0	0
2 Discontinued operations loss for the period (ADP 189-186)	191	0	0
TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations)
XVI PRE-TAX PROFIT OR LOSS (ADP 179+186)	192				0
1 Pre-tax profit (ADP 192)	193	0	0	0	0
2 Pre-tax loss (ADP 192)	194	O	0	0
XVII INCOME TAX (ADP 182+189)	195	0	0	0	000
XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 192-195)	196	0	0	0
1 Profit for the period (ADP 192-195)	197	0	0	0	0
2 Loss for the period (ADP 195-192)	198	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 200+201)	199	-52.118.510	-18.893.625	-46.122.616	-27.915.200
1 Attributable to owners of the parent	200	-51.643.365	-18.719.686	-46.343.112	-27.896.702
2 Attributable to minority (non-controlling) interest	201	-475.145	-173.939	220.496	-18.498
STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS)					-27.915.200
I PROFIT OR LOSS FOR THE PERIOD	202	52.118.510	18.893.625	-46.122.616
II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX	203	0	0	0	O
(ADP 204 to 211)		0	0	0	0
1 Exchange rate differences from translation of foreign operations	204
2 Changes in revaluation reserves of fixed tangible and intangible assets	205	0	0	0	0
3 Profit or loss arising from subsequent measurement of financial assets	206	0	0	0	0
available for sale
4 Profit or loss arising from effective cash flow hedging	207	0	0	0	0
5 Profit or loss arising from effective hedge of a net investment in a	208	0	0	0	0
foreign operation 6 Share in other comprehensive income/loss of companies linked by					0
virtue of participating interests	209	0	0	0
7 Actuarial gains/losses on the defined benefit obligation	210	0	0	0	0
8 Other changes in equity unrelated to owners	211	0	0	0	0
III TAX ON OTHER COMPREHENSIVE INCOME FOR THE PERIOD	212	0	0	0	0
IV NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 203-212)	213	0	0	0	0
V COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 202+213)	214	52 118.510	18.893 625	-46.122.616	-27.915.200
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	215	-52.118.510	-18.893.625	-46.122.616	-27.915.200
216+217)	216	-51.643.365	-18.719.686	-46.343.112	-27.896.702
1 Attributable to owners of the parent 2 Attributable to minority (non-controlling) interest	217	-475.145	-173.939	220.496	-18.498

STATEMENT OF CASH FLOWS - indirect method for the period 01.01.2020. to 30.09.2020.

שחוש מ

Submitter: VIRO TVORNICA SECERA d.d.			III FIRA
Item	ADP code	Same period of the previous year	Current period
1	2	3	A
Cash flow from operating activities
1 Pre-tax profit	001	-52.118.510	-46.122.616
2 Adjustments (ADP 003 to 010):	002	26.2722215	3.140.212
a) Depreciation	003	26.272.215	3.140.212
b) Gains and losses from sale and value adjustment of fixed tangible and	004	0	0
intangible assets c) Gains and losses from sale and unrealised gains and losses and value
adjustment of financial assets	005	0	0
d) Interest and dividend income	006	0	0
e) Interest expenses	007	0	0
f) Provisions	008	0	0
g) Exchange rate differences (unrealised)	009	0	0
h) Other adjustments for non-cash transactions and unrealised gains and
losses	010	0	0
Cash flow increase or decrease before changes in working capital (ADP 001+002)	011	-25.846.295	-42.982.404
3 Changes in the working capital (ADP 013 to 016)	012	243,846,202	-27.973.694
a) Increase or decrease in short-term liabilities	013	70.966.984	-41.428.492
b) Increase or decrease in short-term receivables	014	-79.049.330	6.490.821
c) Increase or decrease in inventories	015	196.465.586	14.487.638
d) Other increase or decrease in working capital	016	55.462.962	-7.523.661
Il Cash from operations (ADP 011+012)	017	217.999.907	-70.956.098
4 Interest paid	018	0	0
5 Income tax paid	019	0	0
A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019)	020	217.999.907	-70.956.098
Cash flow from investment activities
1 Cash receipts from sales of fixed tangible and intangible assets	021	10.678.367	36.806.978
2 Cash receipts from sales of financial instruments	022	0	0
3 Interest received	023	7.124.371	55.769
4 Dividends received	024	0	0
5 Cash receipts from repayment of loans and deposits	025	0	513.166
6 Other cash receipts from investment activities	026	4.767.588	282.826
Ill Total cash receipts from investment activities (ADP 021 to 026)	027	22.570.326	37.658.739
1 Cash payments for the purchase of fixed tangible and intangible assets	028	-25.948.179	-836.142
2 Cash payments for the acquisition of financial instruments	029	0	0
3 Cash payments for loans and deposits for the period	030	0	-14.215
4 Acquisition of a subsidiary, net of cash acquired	031	0	0
5 Other cash payments from investment activities	032	-2.807.722	-35.042.971
IV Total cash payments from investment activities (ADP 028 to 032)	033	-28 755 901	-35.893.328
B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033)	034	-6.185.575	1.765.411
Cash flow from financing activities
1 Cash receipts from the increase in initial (subscribed) capital	035	0	0
2 Cash receipts from the issue of equity financial instruments and debt
financial instruments	036	0	47.046.592
3 Cash receipts from credit principals, loans and other borrowings	037	120.294.089	26.057.219
4 Other cash receipts from financing activities	0388	1.900.000	93.840
V Total cash receipts from financing activities (ADP 035 to 038)	039	122.194.089	73.197.651
1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments	040	-324.599.468	-405.000
	041	0	0
2 Cash payments for dividends 3 Cash payments for finance lease	042	-259.453	0
4 Cash payments for the redemption of treasury shares and decrease in
initial (subscribed) capital	043	-610.935	0

5 Other cash payments from financing activities	044	-3.903.577	-4.500.000
VI Total cash payments from financing activities (ADP 040 to 044)	045	-329.373.433	-4.905.000
C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045)	046	-207 79.344	68.292.651
1 Unrealised exchange rate differences in respect of cash and cash equivalents	047		O
D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047)	048	4.634.988	-898.036
E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	049	4.836.521	2.741.343
F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049)	050	9.471.509	1.843 307

20 0 30 20
12 9 6 6 4 5 0 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

in HRK

for the period from 1.1.2020 to	30,9,2020
ਦੇ ਸ	ADP Cont
		a cantala	PART COLORIOS
lous period		249.600 060	10.368.101	12.632.960	39 231.550		17 45A		-26.654.267			342 022	1031
Balance on the first day of the previous business year Changes in accounting policies	ត ន ន	0 0		o o	C
Balance on the first day of the previous business year (restated) (ADP 01 to Correction of errors	80	249,000.080	10.368.101	12532900					-26.654.267	-D6,454,000	188.641.860	5,022.342	193.654
Profit/loss of the period 33	90								00	43.971.752	143.971.75	-874.132	143.097.
Exchange rate differences from translation of foreign operations		0000		0000
Changes in revaluation reserves of fixed tangible and intengible assets	40
Profit or loss arising from subsequent measurement of financial assets available for	80	0		0
Profit or loss arising from affective cash flow hedge	60	000		0 - 0
operation Profit or loss arising from effective hedge of a net investment in a foreign	10
11 Share in other comprehensive incomenoss of companies linked by virtue of participating interests	11	O		0
12 Actuarial gains/losses on the defined benefit obligation	દા			10 0					DR 454 DOO	09 454 000
13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equity	ប្រ 2	0000
15 increase idecrease in initial (eubacribed) capital (other than from reinvesting profit and other than arising from the pre-bankruptcy settlement procedure)	81	0
16 Increase in initial (subscribed) capital arising from the reinvestment of profit	15	0
17 Increase in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure	17		o
					-610.935						.510
18 Redemption of treasury shares/holdings	18 19		0000	0 000000
19 Payment of share in profit/dividend 20 Other distribution to owners	20								610,889		-610	-63.21
21 Transfer to reserves according to the annual schedule	દ ਪ
22 Increase in reserves arising from the pre-bankruptcy settlement procedure 23 Ballance on the last day of the previous business year reporting perfed (04 lo	ದ	249.600.000	10,368,101						-123-710-150		331.309.2
APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by		up financial st	In acce
I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF									-98,454,000	95.454.000
TAX (ADP 05 to 14)	24		0
II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP	25		0				7500		-96.454.000	240.426.762	143.079.251	-874.132	143,106.12
5+24) 11
III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGHISED DIRECTLY IN EQUITY (ADP 15 to 22)	26										-1,221,824	-63.215	-1.285
Current period =									-123.719.156	143.971.752	331.399.288	4.084.997	335 484.2
1 Balance on the first day of the current business year 2 Changes in accounting policies	ાદ	249.600.0601	10.368 101	12.532.950	38.620.615		24,956			0
3 Correction of errors	at		G	00
4 Balance on the first day of the current business year (restated) (ADP 27 to 29)	30	249,600 I	101 10.358	12,532,954	35.620.615		24.06		-123.719.156	143,971.752	331.390.285	4 084 097	335 484.28
S Profit/loss of the period	18		0 0							-46.343 112	-46.343 112	220 499	-46,122,016
5 Exchange rate differences from translation of foreign operations	ਟ ਦ
" Changes in revaluation reserves of fixed tangible and intangible assets	33		8
6 Profit or loss arising from subsequent measurement of fincial assels available for	2		0
Profit or loss arising from effective cash flow hedge ale	58		0
				00 0 0 0 0 0
10 Profit or loss arising from effective hedge of a net investment in a foreign operation	发		0
11 Share in other comprehensive income-loss of companies linked by virtue of participating interests	11		,0
12 Actuarial gains/losses on the defined benefit obligation	81 ot		0 0	00000					143.971.752	-143.971.752
13 Other changes in equity unrelated to owners 14 Tax on fransactions recognised directly in equity	8		0
15 Increase/decrease in initial (eubscribed) capital (other than from reinvesting profit and other than arising from the pre-bankruptcy settlement procedure)	5		0	ಿರ
(6 Increase in initial (subscribed) capital arising from the reinvestment of profit	42		0	0
17 Increase in Initial (subscribed) capital arising from the pro-bankruptcy settlement	43		ರ	0
18 Redemption of treasury shares/holdings procedure	ਡ			00
19 Payment of share in profit/dividend	SP		000	0
20 Other distribution to owners	91 47		0						-1.267.530		-1.267.53
	48		0	0
21 Transfor to reserves according to the annual scredule 22 lecrease in reserves arising trom the pro-bankruptcy settlemed procedure 23 Balance on the last day of the current	49	249,000,050	10,368,101	12 532	100				18.985.000	-46.343.112	283.788.646	4 305	288 094
I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, MET OF	好时	up financial eta	to lo se
	50		0						143.071.752	-143.971.752
II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP (ADP 32 to 40)	51		0						143 971.752	-190.314.864	-46.343.112	220.496	-46 122 01
31.50)
OURECTLY IN FOUITY (ADD 41 to 48)	52		0						-1.267.530		-1,267,530		53 -1.267.