PODRAVKA GROUP CONSOLIDATED NON-AUDITED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY-MARCH 2009

Transcription

1 PODRAVKA GROUP CONSOLIDATED NON-AUDITED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY-MARCH 2009

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3 PROFIT & LOSS ACCOUNT for the period Obrazac POD-RDG Obligor: ; PODRAVKA GROUP ITEM AOP code No. of note Last year Current year I. OPERATING REVENUE (08 to 0) Sales revenue Revenue from use of own products, goods and services Other operating revenues II. OPERATING EXPENSES ( ) Impairment of inventories of work in progress and finished Increase of inventories of work in progress and finished products Material costs (5 to 7) a) Cost of raw-materials and supplies b) Costs of goods sold c) Other external costs Staff costs (9 to 2) a) Net salaries and wages b) Cost of taxes and contributions from salaries c) Contributions on salaries Depreciation Other costs Value adjustment (25+26) a) non-current assets (financial assets excluded) b) current assets (financial assets excluded) Provisions Other operating costs III. FINANCIAL REVENUES (30 to 34) Interests, currency differences, dividends and other revenues 2. Interests, currency differences, dividends and other revenues Portion of revenue from associated parties and participating Unrealized gains (revenues) Other financial revenues IV. FINANCIAL EXPENSE (36 to 39) Interests, currency differences and other expenses with related 2. Interests, currency differences and other expenses with unrelated Unrealized loss (expense) from financial assets Other financial expense V. EXTRA - OTHER REVENUES VI. EXTRA - OTHER EXPENSE VII. TOTAL REVENUES ( ) VIII. TOTAL EXPENSE (+35+4) IX. PROFIT BEFORE TAX (42-43) X. LOSS BEFORE TAX (43-42) XI. PROFIT TAX XII. PROFIT IN THE PERIOD (44-46) XIII. LOSS IN THE PERIOD (45+46) or (46-44) APPENDIX to P&L account (to be filled in by entrepreneur that prepares consolidated annual financial report) XIV.* PROFIT SUBSCRIBED TO HOLDERS OF CAPITAL IN MOTHER XV.* PROFIT SUBSCRIBED TO MINORITY INTERESTS XVI.* LOSS SUBSCRIBED TO HOLDERS OF CAPITAL IN MOTHER 5 0 XVII.* LOSS SUBSCRIBED TO MINORITY INTEREST 52 0

4 BALANCE SHEET as at 3.March 2009 Obrazac POD-BIL Obligor: ; PODRAVKA GROUP Item No. AOP of code note Last year (net) Current year (net) ASSETS A) RECEIVABLES FOR SUBSCRIBED BUT NOT PAID-IN CAPITAL B) NON-CURRENT ASSTES ( ) I. INTANGIBLE ASSETS (004 to 009). Development cost 2. Concessions, patents, licences, trade and service marks, software and other rights 3. Goodwill 4. Prepayments for purchase of intangible assets 5. Intangible assets in progress 6. Other intangible assets II. TANGIBLE ASSETS (0 to 09). Land 2. Buildings 3. Plant and machinery 4. Tools, facility inventory and transport assets 5. Biological assets 6. Prepayments for tangible assets 7. Tangible assets in progress 8. Other tangible assets 9. Investments in property III. NON-CURRENT FINANCIAL ASSETS (02 to 027). Investments (shares) with related parties 2. Borrowings granted to related parties 3. Participating interest (shares) 4. Investments in securities 5. Borrowings granted, deposits 6. Treasury shares and investments 7. Other non-current financial assets IV. RECEIVABLES (029 to 03).Receivables from related parties 2. Receivables from sales on credit 3. Other receivables V. DEFERRED TAX ASSETS C) CURRENT ASSETS ( ) I. INVENTORIES (035 to 04). Raw-material and supplies 2. Work in progress 3. Unfinished products and semi-products 4. Finished products 5. Trade goods 6. Prepayments for inventories 7. Other assets held for sales II. RECEIVABLES (043 to 048). Receivables from related parties 2. Trade receivables 3. Receivables from participating parties 4. Receivables from employees and members of related parties 5. Receivables from government and other institutions 6. Other receivables III. CURRENT FINANCIAL ASSETS (050 to 056). Investments (shares) with related parties 2. Loans granted to related parties 3. Participating interests (shares) 4. Investments in securities 5. Loans granted, deposits, etc. 6. Treasury shares and investments 7. Other financial assets IV. CASH AT BANK AND IN HAND D) PREPAID EXPENSES AND ACCRUED REVENUE E) LOSS BEYOND CAPITAL F) TOTAL ASSETS ( ) G) OFF-BALANCE RECORDS

5 BALANCE SHEET as at 3.March 2009 Obrazac POD-BIL Obligor: ; PODRAVKA GROUP Item No. AOP of code note Last year (net) Current year (net) LIABILITIES A) CAPITAL AND RESERVES ( ) I. SUBSCRIBED CAPITAL II. CAPITAL RESERVES III.RESERVES FROM PROFIT ( ). Legal reserves 2. Reserves for treasury shares 3. Treasury shares and investments (item to be deducted) 4. Statutory reserves 5. Other reserves IV. REVALUATION RESERVES V. RETAINED EARNINGS VI. LOSS CARRIED FORWARD VII. PROFIT FOR THE BUSINESS YEAR VIII. LOSS FOR THE BUSINESS YEAR IX. MINORITY INTERESTS B) PROVISIONS (078 to 080). Provisions for retirement allowances, severance pay, and other similar liabilities 2. Provisions for tax obligations 3. Other provisions C) NON-CURRENT LIABILITIES (082 to 089). Liabilities to related parties 2. Liabilities for borrowings, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for prepayments 5. Liabilities to suppliers 6. Liabilities for securities 7. Other non-current liabilities 8. Deferred tax obligation D) CURRENT LIABILITIES (09 to 0). Liabilities to related parties 2. Liabilities for borrowings, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for prepayments 5. Liabilities to suppliers 6. Liabilities for securities 7. Liabilities to employees 8. Liabilities for taxes, contributions and other payments 9. Liabilities based on share in result 0. Liabilities based on non-current assets held for sale. Other current liabilities E) DEFFERED PAYMENT OF COSTS AND ACCRUED REVENUE F) TOTAL LIABILITIES ( ) G) OFF-BALANCE RECORDS CAPITAL AND RESERVES. Subscribed to shareholders in mother company 2. Subscribed to minority interest APPENDIX to balance sheet(to be filled in by entrepreneur that prepares consolidated annual financial report)

6 CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY od do Obrazac POD-PK Item AOP code Last year (net) No. of note Current year (net). Subscribed capital 2. Capital reserves 3. Reserves from profit 4. Retained earnings or loss carried forward 5. Profit or loss for the bussines year 6. Revaluation tangible assets 7. Revaluation intangible assets 8. Revaluation non-current financial assets 9. Other revaluation 0. Total capital and reserves (AOP 00 do 009). Effect of changes in foreign exchange rates 2. Deffered taxes 3. Protection of cash flow 4. Change of accounting policy 5. Correction significant mistakes of previous period 6. Other changes of capital 7. Total increase or decrease of equity (AOP 0 do 06) 7 a. Subscribed to shareholders in mother company 7 b. Subscribed to minority interest

7 CASH FLOW STATEMENT - INDIRECT METHOD for the period Obrazac POD-NTI Obligor: ; PODRAVKA GROUP Item CASH FLOW FROM OPERATING ACTIVITIES. Profit before tax 2. Depreciation 3. Increase in current liabilities 4. Decrease in current liabilities 5. Decrease in inventories 6. Other increase in cash flow I. Total increase in cash flow from operating activities (00 to 006). Decrease in current liabilities 2. Increase in current liabilities 3. Increase in inventories 4. Other decrease in cash flow II. Total decrease in cash flow from operating activities (008 to 0) A) NET INCREASE IN CASH FLOW FROM OPERATING ACTIVITIES A2) NET DECREASE IN IN CASH FLOW FROM OPERATING ACTIVITIES CASH FLOW FROM INVESTMENT ACTIVITIES. Cash inflows from sales of non-current tangible and intangible assets 2. Cash inflows from sales of property and debt instruments 3. Proceeds from interests 4. Proceeds from dividends 5. Other cash inflows from investing activities III. Total cash inflows from investing activities (05 to 09). Cash outflow for purchase of non-current tangible and intangible assets 2. Cash outflow for acquisition of property and debt financial instruments 3. Other cash outflow for investing activities IV. Total cash outflow for investing activities (02 do 023) B) NET INCREASE IN CASH FLOW FROM INVESTING ACTIVITIES ( ) B2) NET DECREASE IN CASH FLOW FROM INVESTING ACTIVITIES CASH FLOW FROM FINANCIAL ACTIVITIES. Cash inflow from issuing property and debt financial instruments 2. Proceeds from the credit principal, promissory notes, borrowings and other loans 3. Other proceeds from financial activities V. Total cash inflows from financial activities (027 to 029). Cash outflow for repayment of credit principal and bonds 2. Cash outflow for dividends paid 3. Cash outflow for financial lease 4. Cash outflow for purchase of treasury shares 5. Other cash outflow for financial activities VI. Total cash outflow for financial activities (03 to 035) C) NET INCREASE IN CASH FLOW FROM FINANCIAL ACTIVITIES C2) NET DECREASE IN CASH FLOW FROM FINANCIAL ACTIVITIES Total increase in cash flow ( ) Total decrease in cash flow ( ) Cash and cash equivalents at the beginning of the period Increase of cash and cash equivalents Decrease of cash and cash equivalents Cash and cash equivalents at the end of the period AOP mark N o. bilj

8 List of the identification numbers - Subsidiaries in consolidation for the period Obligor: ; PODRAVKA GROUP Item no. Identification number DZS-a Subsidaries Place Share Belupo d.d. 2 Danica d.o.o. 3 Lero d.o.o. Rijeka, Hrvatska 00% 4 Poni trgovina d.o.o. 5 Podravka Inženjering d.o.o. 6 Koprivnička tiskarnica nekretnine d.o.o. 7 Ital-Ice d.o.o. Poreč, Hrvatska 00% 8 Podravsko ugostiteljstvo 9 Sana d.o.o. Hoče, Slovenija 00% 0 Podravka d.o.o. Ljubljana, Slovenija 00% Podravka d.o.o. Beograd, Srbija 00% 2 Podravka d.o.e.l. Skopje, Makedonija 00% 3 Podravka d.o.o. Sarajevo, Bosna i Herc 00% 4 Podravka-International Deutschland - Konar GmbH Geretsried, Njemačka 00% 5 Podravka-International kft Budimpešta, MaĎarska 00% 6 Podravka-International e.o.o.d. Sofia, Bugarska 00% 7 Podravka-International Pty Ltd Sydney, Australija 00% 8 Podravka-International s r.o. Bratislava, Slovačka 75% 9 Podravka Polska Sp.z o.o. Kostrzyn, Poljska 00% 20 Podravka-International s.r.l. Bukurešt, Rumunjska 00% 2 Podravka d.o.o. Podgorica, Crna Gora 00% 22 Podravka - Lagris a.s. Dolni Lhota u Luhačovi 00% 23 Podravka International Inc. Wilmington, SAD 00%

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