REFERENCES annual and semiannual

Transcription

1 REFERENCES annual and semiannual consolidated basis under Art. 32a, para 1, pt. 5 and Art. 33, para, pt. 6 of the Decree 2 for public companies and other issuers of securities Companies with special investment purpose and persons 1e of POSA Data for the accounting Start date: End date: Date of composition: Information about the entity Name of entity: INTERCAPITAL PROPERTY DEVELOPMENT ADSIC Type: ADSIC UIC: VELICHKO STOICHEV KLINGOV Method of representation: EXECUTIVE DIRECTOR Address of management: SOFIA, DOBRUDJA STREET 6 Address of correspondence: SOFIA, DOBRUDJA STREET 6 Phone number: +359/ Fax: office@icpd.bg Website: Media: Compiled the report: OPTIMA AUDIT AD Function: Accountant * Last updated on

2 Accounting balance (consolidated) of INTERCAPITAL PROPERTY DEVELOPMENT ADSIC UIC: as of ( thousand BGN) ASSETS Current Previous SHAREHOLDERS EQUITY, MINORITY SHAREHOLDINGS AND Current Previous LIABILITIES a b 1 2 а б 1 2 А. NON-CURRENT ASSETS А. SHAREHOLDERS' EQUITY I. Property, plant and equipment I. Share capital 1. Land Issued and outstanding shares Buildings Ordinary shares Machinery and equipment Preferred shares Facilities Treasury ordinary shares Vehicles Treasury preferred shares Office fittings Unpaid capital Expenses for acquisition and liquidation of tangible fixed assets Total group І: Others II. Reserves Total group I: Issue premiums II. Investment property Revaluation reserve III. Biological assets Reserves incl.: IV. Intangible assets general reserves Rights of ownership special reserves Software other reserves R&D expenses Total group II: Other intangible assets III. Retained earnings Total group IV: Retained earnings from previous s undistributed profit V. Goodwill loss not covered Positive goodwill one-time effect from changes in accounting policy Negative goodwill Current year profit Total group V: Current year loss VI. Financial assets Total group III: Share participations in: subsidiary companies joint ventures TOTAL SECTION "А" (I+II+III): associated companies other companies Long-term investment securities held to maturity B. MINORITY SHAREHOLDINGS treasury bonds bonds C. LONG-TERM LIABILITIES incl. municipality bonds I. Long-term debt other Due to related parties Other financial assets Due to financial institutions Total group VI: Due under ZUNK VII. Long-term trade and other receivables 4. Trade loans from: 1. Related parties Bonds Trade loans Other long-term liabilities Financial lease receivables Total group I: Other long-term receivables Total group VII: II. Other long-term liabilities III. Deferred revenues

3 VIII. Deferred expenses IV. Liabilities on deferred taxes IX. Assets on deferred tax payments V. Financing TOTAL SECTION "А" TOTAL SECTION "C" (I+II+III+IV+V): (I+II+III+IV+V+VI+VII+VIII+IX): B. CURRENT ASSETS D. CURRENT LIABILITIES I. Inventory I. Trade and other payables 1. Materials Short-term borrowings Finished goods Short-term part of long-term loans Goods for resale Short-term payables incl.: Work in progress related parties payables Biological assets trade loans Others trade accounts payables Total group I: advance payments salaries payable II. Receivables social security payable Related parties receivables tax payable Trade accounts receivables Other Advance payments Provisions Trade loans Total group І: Court receivables Recoverable taxes II. Other current liabilities Personnel receivables Други III. Deferred revenues Total group II: IV. Financing III.Financial assets 1. Financial assets held for trading TOTAL SECTION "D" (I+II+III+IV): bonds derivatives other Financial assets declared for sale Other current financial assets Total group III: IV. Cash and cash equivalents 1. Cash Cash in banks Restricted cash Cash equivalents Total group IV: V. Deferred expenses TOTAL SECTION "B"(I+II+III+IV+V) TOTAL ASSETS (А + B): SHAREHOLDERS EQUITY, MINORITY SHAREHOLDINGS AND LIABILITIES (А+B+C+D): Date of composition: Compiled the report: OPTIMA AUDIT AD...

4 INCOME STATEMENT (consolidated) of INTERCAPITAL PROPERTY DEVELOPMENT ADSIC UIC: as of EXPENSES Current Previous REVENUES Current Previous а b 1 2 а b 1 2 А. Expenditures А. Revenues I. Operating expenses I. Net revenues from the sale of: 1. Materials Finished goods External services Goods for sale Depreciation Services Salaries Other Social security Total group I: Net book value of assets sold (finished goods excluded) Assets under construction and write off of assets II. Revenues from financing for fixed assets Other expenses incl. government grants incl. impairment of assets incl. provisions III. Financial income Total group I: Interest revenue Divident income II. Financial expenses 3. Gains from operations with financial assets and instruments Interest expenses Gains from foreign exchange operations Losses from operations with financial assets and instruments Other financial income Losses from foreign exchange operations Total group III: Other financial expenses Total group II: B. Total operating expenses (I + II) B. Total revenues before extraordinary activities (I + II + III): C. Profit/(loss) from operations C. Operating loss III. Share in the profit of associated and joint companies IV. Share in the loss of associated and joint companies IV. Extraordinary costs V. Extraordinary revenues D. Total expenses (B+ III +IV) D. Total revenues (B + IV + V) E. Profit before tax E. Loss before taxes V. Tax expense Corporate profit tax Expenses/(gains) on deferred corporate taxes Other taxes F. Profit after taxes (E - V) F. Loss after taxes (E + V) incl. from minotiry shareholding incl. from minority shareholdings G. Net profit G. Net loss Total (D+ V + F): Total (D+ F): Note: Reference 2 - Income Statement shall be made only with accumulation. Date of composition: Compiled the report: OPTIMA AUDIT AD...

5 CASH FLOW STATEMENT - DIRECT METHOD (consolidated) of INTERCAPITAL PROPERTY DEVELOPMENT ADSIC UIC: as of CASH FLOW Current Previous а b 1 2 А. Cash flow from operating activities 1. Cash receipts from customers Cash paid to suppliers Payments/income related to financial assets Cash paid to employees and social security Paid/refunded taxes except corporate tax/ Corporate tax paid Interest received Interest and bank charges paid on short-term loans Foreign currency exchange gains/losses net Other proceeds/payments from operational activity Net cash flow from operational activities (A): B. Cash flow from investing activity 1. Purchase of fixed assets Sale of fixed assets Loans granted Proceeds from loans Interest received on granted loans Purchase of investments Sale of investments Dividents received Foreign currency exchange gains/losses net Other proceeds/payments from investing activity Net cash flow from investing activities (B): C. Cash flow from financing activities 1. Proceeds on securities issued Payments on securities buy-back Proceeds on loans Payments of loans Payments on leasing contracts Paid interest, charges and commissions on investment loans Dividents paid Other proceeds/payments on financing activities Net cash flow from financing activities (C): D. Net decrease/increase in cash and cash equivalents (A+B+C) : E. Cash and cash equivalents as of the beginning of the F. Cash and cash equivqlents as of the end of the cash and bank deposits restricted cash Note: In the cell "Cash and cash equivalents as of the beginning of the " the value of cash at the beginning of the relevant year is presented Compiled the report: OPTIMA AUDIT AD...

6 CHANGES IN SHAREHOLDERS' EQUITY STATEMENT (consolidated) of INTERCAPITAL PROPERTY DEVELOPMENT ADSIC UIC: as of Reserves Retained earnings INDEXES Share capital Issue premiums Revaluation reserve Reserves including: profit loss Reserve from transfers Total shareholders' equity Minority shareholdings general special other а b b Balance-beginning of reporting Changes in initial balances due to: Effect from changes in accounting policy Fundamental mistakes Corrected balance - beginning of reporting Net profit/loss Distributed profit for: dividends other Loss coverage Revaluation of non-current tangible and intangible assets, incl.: increase decrease Revaluation of financial assets and instruments, incl.: increase decrease Deferred tax effect Other changes Balance - end of reporting Changes from transfers of annual financial reports of companies abroad Changes from revaluation of financial reports in case of hyper inflation Shareholders' equity - as of end of reporting Note: The line "Balance at the beginning of the reporting " states the balance, which is at the end of the previous year. Date of composition: Compiled the report: OPTIMA AUDIT AD...

7 NON-CURRENT ASSETS STATEMENT Company name: Intercapital Property Development ADSIC Reporting : Bulstat beginning of Reported value of non-current assets Revaluation Depreciation Revaluation purchased during the written-off during the end of increase decrease beginning of estimated during written-off during a b I. Property, plant and equipment 1. Land Buildings Machinery and equipment Facilities Vehicles Office fittings Assets under construction Other Total propety, plant and equipment II. Investment property III. Farm animals IV. Intangible assets Rights of ownership Software R&D expenses Other intangible assets Total intangible assets V. Financial assets (excl. of long-term receivables) 1. Share participations in: subsidiary companies joint ventures associated companies other companies INDEXES Long-term investment securities held to maturity treasury bonds bonds incl municipality bonds Other Other financial assets Total financial assets VI. Goodwill Total ( I+ II+ III+ IV+V+VI) Note: Companies that own non-current tangible assets abroad present a separate statement for each foreign country Revaluatio n (4+5-6) end of increase decrease Balance Revaluated value for the depreciation as current of end of ( ) (7-14)

8 Date: Accountant: OPTIMA AUDIT AD...

9 RECEIVABLES, PAYABLES AND PROVISIONS STATEMENT Company name: А. RECEIVABLES INDEXES Receivables amount Liquidity up to 1 year over 1 year а b I. Unpaid capital II. Long-term trade and other receivables Intercapital Property Development ADSIC Related parties receivables, incl.: loans sale of assets and services other Trade loans Other receivables, incl.: financial lease other Total long-term trade and other receivables III. Tax assets 0 Assets on deferred taxes IV. Short-term trade and other receivables 1. Related parties receivables, incl.: loans sales other Trade accounts receivable Advance payments Trade loans Court receivables Adjudged receivables Taxes to be refunded, incl.: corporate tax VAT refundable tax temporary differences other taxes Other receivables, incl.: personnel receivables social security receivables claims receivables other Total short-term trade and other receivabls TOTAL RECEIVABLES (I+II+III+IV): B. PAYABLES INDEXES Amount of payables Aging Collateral value up to 1 year over 1 year а b I. Long-term debt 1. Due to related parties, incl.: loans assets and services supplies other Due to financial institutions, incl.:

10 - banks, incl.: overdue financial institutions, incl.: overdue ZUNK bonds Trade loans Bonds Other long-term debts, incl.: financial lease Total long-term debt II. Tax liabilities Liabilities on deferred taxes III. Trade and other payables 1. Related parties payables, incl.: assets and services supplied dividends other Short-term borrowings, incl.: banks, incl.: overdue financial institutions, incl.: overdue Short-term part of long-term loans ZUNK bonds long-term loans other Short-term payables Trade loans Trade accounts payable Advance payments Salaries payable Taxes payable, incl.: corporate tax VAT other taxes Social security payable Other Total trade and other payables TOTAL PAYABLES C. PROVISIONS (в хил. лв) INDEXES В началото на В края на Увеличение Намаление годината периода а b Provisions for legal payables Provisions for constructive payables Other provisions Total (1+2+3): Note: Receivables and payables from and to a foreign country are to be reported in a separate statement for each country Date: Accountant: OPTIMA AUDIT AD

11 Company name: Intercapital Property Development ADSIC Reporting : SECURITIES INDEXES Type and number of securities Securities value ordinary priviliged convertible reported value revaluation Bulstat increase decrease revaluation (4+5-6) а b I. Non-current financial assets in securities 1. Shares Bond, incl.: municipality bonds Treasury bonds Other Total non-current financial assets in securities: II. Current financial assets in securities 1. Shares Own shares repurchased Bonds Own bonds repurchased Treasury bonds Derivatives and other financial instruments Other Total current financial assets in securities: Note: A company that owns short-term and long-term investment securities presents a separate statement for each country Date: Accountant: Optima Audit AD