d.d. HR 5200 PULA, Flaciusova, HRVATSKA, p.p. 4 e-mail: uljanik@uljanik.hr, web: www.uljanik.hr Tel.: +385 (0) 52 23 044 +385 (0) 52 373 339 Fax.: +385 (0) 52 373 646 Provisional Financial Report for the January December 207 Pula, February 208
General data ULJANIK d.d. is a joint stock company with its headquarters in Pula, at the address Flaciusova. According to the Notice on Classification of Business Subjects as per national classification of activities by the State Institute for Statistics, Zagreb, the Company has the numerical class mark 700 management activities, business subject identification number is 03229238, and Company's identification number (OIB) 5624384309. ULJANIK Group consists of the company ULJANIK d.d. (parent company) and its subsidiaries: - ULJANIK Brodogradilište d.d. (ULJANIK Shipyard JSC) - 3. MAJ Brodogradilište d.d. (3. MAJ Shipyard JSC) - ULJANIK Strojogradnja Diesel d.d. (ULJANIK Diesel Mechanical Engineering JSC) - ULJANIK Proizvodnja opreme d.d. (ULJANIK Equipment production JSC) - ULJANIK Poslovno informacijski sustavi d.o.o. (ULJANIK Business Information Systems Ltd) - ULJANIK Brodograđevni projekti d.o.o. (ULJANIK Shipbuilding Projects Ltd.) - ULJANIK Financije d.o.o. (ULJANIK Finances Ltd) - ULJANIK Standard d.o.o. (ULJANIK Standard Ltd) - USCS d.o.o. (USCS Ltd) - MARITIME TRANSPORT PULA THREE INC. - MARITIME TRANSPORT PULA FOUR INC. - ULJANIK TESU d.d. (ULJANIK TESU JSC) All the stated companies are 00% in the ownership of ULJANIK Group, apart from the company 3. MAJ Brodogradilište d.d. where ULJANIK d.d. holds 88.27% of the equity capital. On the basis of fulfillment of legally binding pre-bankruptcy agreement in the part that refers to receivables of ULJANIK JSC, Pula towards ULJANIK Factory of electrical machines and devices JSC, Pula, Flaciusova, OIB 459436874 (ULJANIK TESU), on 9.09.207, the registration of ULJANIK JSC, Pula, as the owner of 29,474 shares of the issuer ULJANIK TESU (ULJT-R-B) has been carried out in the Central Depository and Clearing Company Inc.. Ownership Structure The equity of the Company amounts to 00,687,500.00 kuna and is divided among 3,356,250 ordinary shares with the mark ULJN-R-A, each of nominal value 30.00 HRK. The shareholders of ULJANIK d.d. are: Status on 29.2.207 No. Shareholder Number of shares Percent stake in the share capital C ROATIA OSIGURANJE D.D. (/) 333.332 9,937 2 C ERP (0/) / HZMO - HRVATSKI ZAVOD ZA MIROVINSKO OSIGURANJE (/) 259.73 7,7387 3 HRVATSKA POŠTANSKA BANKA D.D. (0/) / KAPITALNI FOND D.D. (/) 222.222 6,62 4 HRVATSKA POŠTANSKA BANKA D.D. (0/) / FOND ZA FINANCIRANJE RAZGRADNJE NEK (/) 66.666 4,9658 5 ADDIKO BANK D.D. (0/) / PBZ CROATIA OSIGURANJE OBVEZNI MIROVINSKI FOND (/) 33.333 3,9727 6 HZZO - HRVATSKI ZAVOD ZA ZDRAVSTVENO OSIGURANJE (/) 30.57 3,8780 7 SPLITSKA BANKA D.D. (0/) / ERSTE PLAVI OBVEZNI MIROVINSKI FOND (/). 3,306 8 ULJANIK D.D. (/) 04.375 3,099 9 ADRIS GRUPA D.D. (/) 83.000 2,4730 0 C ERP (0/) / REPUBLIKA HRVATSKA (/) 80.06 2,384 DOMAĆA FIZIČ KA OSOBA (7.62).563.498 46,5847 2 STRANA OSOBA ( 3) 3.283 0,0978 3 OSTALI DIONIČARI *** ( 40) 65.526 4,939 TOTAL 3.356.250 00,0000 Overall number of shareholders on 29.2.207 = 7,225 shareholders
Own shares In the previous Uljanik d.d. has gained 04,375 own shares which represents 3.099% of the Company s equity capital. The shares were obtained at a price of 45.00 kuna per share. Business Activities Financial reports as a constituent part of the Management Reports for the fourth trimester 207 are provisional and non-revised, therefore there may be deviations in the final business results of the mother company ULJANIK d.d and ULJANIK Group for 207. As per provisional results for 207 ULJANIK d.d. has achieved a negative financial result in the amount of 253 mil kuna even though income from sales were higher compared to 206 by 5 mil kuna. The Company suffered a loss primarily due to its own contribution to the restructuring programme of 3. MAJ Brodogradilište d.d. Net financial expenditure amounts to 34 Mil kuna. The expenses from interest amount to 59 mil kuna while net positive foreign currency translation amount to 25 mil kuna. As per preliminary data for 207 ULJANIK Group suffered a loss of 687 mil kuna mainly as a result of delays in the production process. Income from sales in 207 are higher compared to 206 by mil kuna, and same amounts to 2,04 mil kuna. In 207 ULJANIK Group has delivered 4 ships. Consolidated net financial expenditure amounts to 92 mil kuna, and mostly refers to interest expenses related to credit obligations. The number of employees in the mother company ULJANIK d.d. on 3.2.207 was 506 while the number of employees in ULJANIK Group was 4,504. Key financial data ULJANIK d.d. ULJANIK Group in 000 HRK I-XII/206 I-XII/207 I-XII/206 I-XII/207 Income from sales.22.294.722.863.930.765 2.04.308 Earnings from business activities 5.423 (29.530) (69.664) (594.726) Profit (loss) before tax 3.776 (253.73) (59.490) (687.68) in 000 HRK 3.2.206 3.2.207 3.2.206 3.2.207 Liquid assets and short term financial assets 388.407 389.034 2.027 234.775 Total assets 3.468.372 2.823.906 4.085.545 3.035.865 Total equity 35.24 97.50 20.64 (746.63) Risk Management The Company and the Group are primarily subject to risk due to changes in exchange rate, credit risk, liquidity risk and interest rate risk. Foreign currency exchange risk is the risk that the financial instruments value will change amid changes of the exchange rate. The Company and the Group are most subject to currency risk, since they are mostly doing business with foreign countries. In order to reduce that risk coordination of currency inflow and outflow is endeavored. The credit risk represents the risk of one party not fulfilling its obligations in the financial instrument and that by not doing so will cause financial loss to the other side. The Company and the Group
minimizes that risk by continuously monitoring the Buyer s demands, while suspicious demands are reserved for regular appraisal, and are changed if necessary. Liquidity risk, which is deemed financing risk, represents the risk that the Company and the Group will encounter difficulties in gathering funds for settling obligations related to financial instruments. The Company and the Group pays a lot of attention to the cash flow, by monitoring real daily changes. Interest risk represents the risk that the value of financial instruments will change amid changes of market interest rates. Interest risk of the Company and the Group results from received and given long-term and short-term loans. Significant events after asset and reliability statement All significant events are regularly notified through the pages of the Zagreb Stock Exchange, the Official Register of Regulated Information and the internet pages of the Company. Implementation of Corporate Management Code The Company voluntarily implements the Corporate Management Code jointly made by the Croatian Agency for Supervision of Financial Services (HANFA) and Zagreb Stock Exchange d.d. MANAGEMENT STATEMENT OF RESPONSIBILITY Provisional non-consolidated and consolidated Financial Reports of the company ULJANIK d.d. and for the from 0 st January 207 to 3 th December 207 are prepared in accordance with International Financial Reporting Standards (IFRS) as well as the Law on Accounting and to the best of our knowledge in all important aspects give a complete and truthful account of the assets and obligations, financial state and business activities of the Company and the Group. Signed on behalf of the Management Board: Gianni Rossanda, President of the Management Board
Company: ULJANIK D.D. BALANCE SHEET as of 3.2.207. A) RECEIVABLES FOR SUBSCRIBED AND NON - PAID CAPITAL B) LONG - TERM ASSETS (003+00+020+029+033) I. INTANGIBLE ASSETS (004 to 009). Assets development 2. Concessions, patents, licence fees, merchandise and service brands, softw are and other rights 3. Goodw ill 4. Prepayments for purchase of intangible assets 5. Intangible assets in preparation 6. Other intangible assets II. TANGIBLE ASSETS (0 to 09). Land 2. Buildings 3. Plant and equipment 4. Instuments, plant inventories and transportation assets 5. Biological assets 6. Prepayments for tangible assets 7. Tangible assets in preparation 8. Other material assets 9. Investment in buildings III. LONG-TERM FINANCIAL ASSETS (02 to 028). Shares (stocks) in related parties 2. Loans given to related parties 3. Participating interests (shares) 4. Loans to entrepreneurs in w hom the entity hold participating interests 5. Investment in securities 6. Loans, deposits and similar assets 7. Other long - term financial assets 8. Investments accounted by equity method IV. RECEIVABLES (030 to 032). Receivables from related parties 2. Receivables based on trade loans 3. Other receivables V. DEFERRED TAX ASSETS C) SHORT- TERM ASSETS (035+043+050+058) I. INVENTORIES (036 to 042). Row material 2. Work in progress 3. Finished goods 4. Merchandise 5. Prepayments for inventories 6. Long - term assets held for sale 7. Biological assets II. RECEIVABLES (044 to 049). Receivables from related parties 2. Accounts receivable 3. Receivables from participating entrepreneurs 4. Receivables from employees and shareholders 5. Receivables from government and other institutions 6. Other receivables III. SHORT - TERM FINANCIAL ASSETS (05 to 057). Shares (stocks) in related parties 2. Loans given to related parties 3. Participating interests (shares) 4. Loans to entrepreneurs in w hom the entity hold participating interests 5. Investment in securities 6. Loans, deposits and similar assets 7. Other financial assets IV. CASH AT BANK AND IN CASHIER D) PREPAID EXPENSES AND ACCRUED INCOME E) TOTAL ASSETS (00+002+034+059) F) OFF-BALANCE SHEET NOTES Previous Current 2 3 4 00 0 0 002.05.67.956 738.389.090 003 624.092 3.63.324 004 005 566.400 3.62.84 006 007 008 57.692 50 009 00 33.36.690 3.47.865 0 02 2.550.573 2.335.60 03 7.535.247 9.472.62 04 2.25.74.626.67 05 06 07 20.94.230 08 37.926 37.926 09 020 936.550.270 620.497.73 02 506.34.585 59.082.054 022 228.35.000 023 024 025 627.286 603.970 026 20.473.399 00.8.689 027 028 029 35.26.904 0.256.88 030 35.26.904 0.256.88 03 032 033 034 2.87.8.393.889.796.068 035 543.07.37 460.269.756 036 52.252.9 428.5.97 037 348.39 55.299 038 039 040 2.506.32 3.602.540 04 042 043.256.297.409.040.492.699 044 79.25.692 854.92.075 045 95.44 3.555.882 046 047 54.665 27.955 048 42.58.733 22.085.046 049 493.593.75 59.902.74 050 324.775.69 354.832.445 05 052 34.50.282 78.237.077 053 054 055 056 0.265.409 76.595.368 057 058 63.630.922 34.20.68 059 74.942.38 95.720.998 060 3.468.37.730 2.823.906.56 06 0 0
LIABILITIES AND CAPITAL A) CAPITAL AND RESERVES (063+064+065+07+072+075+078) I. SUBSCRIBED CAPITAL II. CAPITAL RESERVES III. RESERVES FROM PROFIT (066+067-068+069+070). Reserves prescribed by law 2. Reserves for treasury stocks 3. Treasury stocks and shares (deduction) 4. Statutory reserves 5. Other reserves IV. REVALUATION RESERVES V. RETAINED EARNINGS OR ACCUMULATED LOSS (073-074). Retained earnings 2. Accumulated loss VI. PROFIT / LOSS FOR THE CURRENT YEAR (076-077). Profit for the current year 2. Loss for the current year VII. MINORITY INTEREST B) PROVISIONS (080 to 082). Provisions for pensions, severance pay and similar liabilities 2. Reserves for tax liabilities 3. Other reserves C) LONG TERM LIABILITIES (084 to 092). Liabilities to related parties 2. Liabilities for loans, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for received prepayments 5. Accounts payable 6. Liabilities arising from debt securities 7. Liabilities to entrepreneurs in w hom the entity holds participating interests 8. Other long-term liabilities 9. Deferred tax liability D) SHORT - TERM LIABILITIES (094 to 05). Liabilities to related parties 2. Liabilities for loans, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for received prepayments 5. Accounts payable 6. Liabilities arising from debt securities 7. Liabilities to enterpreneurs in w hom the entity holds participating interests 8. Liabilities to employees 9. Liabilities for taxes, contributions and similar fees 0. Liabilities to share - holders. Liabilities for long term assets held for sale 2. Other short - term liabilities E) DEFERRED SETTLEMENTS OF CHARGES AND INCOME DEFERRED TO FUTURE PERIOD F) TOTAL CAPITAL AND LIABILITIES (062+079+083+093+06) G) OFF-BALANCE SHEET NOTES 062 35.23.753 97.500.484 063 00.687.500 00.687.500 064 26.566.367 26.566.367 065 23.478.669 33.959.886 066 067 4.700.000 4.700.000 068 4.696.875 4.696.875 069 070 23.475.544 33.956.76 07 072 0 0 073 074 075 0.48.27-253.73.269 076 0.48.27 077 253.73.269 078 079 0 0 080 08 082 083 524.046.49 390.395.656 084 085 086 524.046.49 390.395.656 087 088 089 090 09 092 093 2.584.26.88 2.333.372.96 094 75.378.35 35.59.755 095 096 869.047.340.60.944.588 097.348.007.78 859.699.724 098 268.775.827 20.776.64 099 00 0 4.70.54 4.924.843 02 6.5.640 6.650.99 03 04 05 2.90.554 63.783.654 06 8.850.640 2.637.820 07 3.468.37.730 2.823.906.56 08 0 0
PROFIT AND LOSS ACCOUNT for 0.0.207. to 3.2.207. Company: ULJANIK D.D. Previous Current Cummulative Periodical Cummulative Periodical I. OPERATING REVENUES (2+3). Sales revenues 2. Other operating revenues II. OPERATNG EXPENSES (5+6+20+24+25+26+29+30). Changes in the value of work in progress and finished goods 2. Material costs (7 to 9) a) Raw material and material costs b) Costs of goods sold c) Other external costs 3. Staff costs (2 to 23) a) Net salaries and w ages b) Costs for taxes and contributions from salaries c) Contributions on gross salaries 4. Depreciation 5. Other costs 6. Impairment (27+28) a) Impairment of long-term assets (excluding financial assets) b) Impairment of short-term assets (excluding financial assets) 7. Provisions 8. Other operating expenses III. FINANCIAL INCOME (32 to 36). Interest income, foreign exchange gains, divid. and similar income from related parties 2. Interest income, foreign exchange gains, divid. and similar income from non-related parties 3. Share in income from affiliated entrepreneurs and participating interests 4. Unrealized gains (income) from financial assets 5. Other financial income IV. FINANCIAL EXPENSES (38 to 4). Interest expenses, foreign exchange losses and similar expenses from related parties 2. Interest expenses, foreign exchange losses and similar expenses from non - related parties and other entities 3. Unrealized losses (expenses) on financial assets 4. Other financial expenses V. INCOME FROM INVESTMENT SHARE IN PROFIT OF ASSOCIATED ENTREPRENEURS VI. LOSS FROM INVESTMENT SHARE IN LOSS OF ASSOCIATED ENTREPRENEURS VII. EXTRAORDINARY - OTHER INCOME VIII. EXTRAORDINARY - OTHER EXPENSES IX. TOTAL INCOME (+3+42 + 44) X. TOTAL EXPENSES (4+37+43 + 45) XI. PROFIT OR LOSS BEFORE TAXATION (46-47). Profit before taxation (46-47) 2. Loss before taxation (47-46) XII. PROFIT TAX XIII. PROFIT OR LOSS FOR THE PERIOD (48-5). Profit for the (49-5) 2. Loss for the (5-48) APPENDIX TO P&L (only for consolidated financial statements) XIV. PROFIT OR LOSS FOR THE PERIOD. Attributed to equity holders of parent company 2. Attributed to minority interests STATEMENT OF COMPREHENSIVE INCOME (IFRS) I. PROFIT OR LOSS FOR THE PERIOD (= 52) II. OTHER COMPREHENSIVE INCOME / LOSS BEFORE TAX(59 to 65). Exchange differences on translation of foreign operations 2. Movements in revaluation reserves of long-term tangible and intangible assets 3. Profit or loss from revaluation of financial assets available for sale 4. Gains or losses on efficient cash flow hedging 5. Gains or losses on efficient hedge of a net investment in foreign countries 6. Share in other comprehensive income / loss of associated companies 7. Actuarial gains / losses on defined benefit plans III. TAX ON OTHER COMPREHENSIVE INCOME FOR THE PERIOD IV. NET OTHER COMPREHENSIVE INCOME/ LOSS FOR THE PERIOD (58-66) 2 3 4 5 6.22.852.046 553.485.332.80.684.480 404.36.389 2.22.294.44 553.50.86.722.863.066 385.344.309 3 557.605 335.46 87.82.44 9.07.080 4.6.428.6 564.606.722 2.030.24.326 658.097.674 5 4.407.829 2.64.006 92.840 226.596 6 976.405.84 509.890.845.557.965.083 324.73.295 7 695.82.32 402.557.423.099.708.738 229.872.276 8 0 9 280.593.502 07.333.422 458.256.345 94.859.09 20 84.77.975 2.77.572 87.730.90 22.035.433 2 48.904.695 2.639.42 5.704.929 3.029.50 22 23.709.072 6.05.955 23.633.950 5.92.324 23 2.58.208 3.6.96 2.392.03 3.084.599 24 3.096.905.98.846 3.792.967.023.780 25 8.42.38 8.768.076 89.28.076 2.996.64 26 0 0 0 0 27 28 29 8.737.274 8.737.274 2.307.34 2.307.34 30 2.866.496.599.03 289.007.36 285.776.795 3 04.580.80 29.790.245 237.488.354 54.072.722 32 23.24.689 8.935.060 20.043.890 5.08.486 33 8.323.4 20.839.205 27.444.464 48.99.236 34 0 35 5.980 5.980 36 0 37 42.228.260 68.562.386 27.67.777 73.746.607 38 769.977 524.08 7.029.88.78.770 39 4.43.283 68.0.305 254.68.643 72.004.52 40 27.000 27.000 23.36 23.36 4 42 43 44 45 46.37.432.856 583.275.577 2.048.72.834 458.434. 47.303.656.87 633.69.08 2.30.886.03 73.844.28 48 3.775.985-49.893.53-253.73.269-273.40.70 49 3.775.985 0 0 0 50 0 49.893.53 253.73.269 273.40.70 5 3.294.768 3.294.768 52 0.48.27-53.88.299-253.73.269-273.40.70 53 0.48.27 0 0 0 54 0 53.88.299 253.73.269 273.40.70 55 56 57 0.48.27-53.88.299-253.73.269-273.40.70 58 0 0 0 0 59 0 0 0 0 60 0 0 0 0 6 0 0 0 0 62 0 0 0 0 63 0 0 0 0 64 0 0 0 0 65 0 0 0 0 66 0 0 0 0 67 0 0 0 0 V. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD(57+67) 68 0.48.27-53.88.299-253.73.269-273.40.70 APPENDIX to Statement of comprehensive income (only for consolidated financial statements) VI. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD. Attributed to equity holders of parent company 2. Attributed to minority interests 69 70
Company: ULJANIK D.D. CASH FLOW STATEMENT - Indirect method 0.0.207. to 3.2.207. CASH FLOW FROM OPERATING ACTIVITIES. Profit before tax 2. Depreciation 3. Increase in short-term liabilities 4. Decrease in short term receivables 5. Decrease in inventories 6. Other cash flow increases I. Total increase in cash flow from operating activities (00 to 006). Decrease in short - term liabilities 2. Insrease in short - term receivables 3. Increase in inventories 4. Other cash flow decreases II. Total decrease in cash flow from operating activities (008 to 0) A) NET INCREASE OF CASH FLOW FROM OPERATING ACTIVITIES (007-02) A2) NET DECREASE OF CASH FLOW FROM OPERATING ACTIVITIES (02-007) CASH FLOW FROM INVESTING ACTIVITIES. Cash flow from sale of long - term tangible and intangible assets 2. Cash inflow s from sale of equity and debt financial instruments 3. Interest receipts 4. Dividend receipts 5. Other cash inflow s from investing activities III. Total cash inflows from investing activities(05 to 09).Cash outflow s for purchase of long - term tangible and intangible assets 2. Cash outflow s for purchase of equity and debt financial instruments 3. Other cash outflow s from investing activities IV. Total cash outflows from investing activities (02 to 023) B) NET INCREASE OF CASH FLOW FROM INVESTING ACTIVITIES(020-024) B2) NET DECREASE OF CASH FLOW FROM INVESTING ACTIVITIES(024-020) CASH FLOW FROM FINANCING ACTIVITIES. Cash receipts from issuance of equity and debt financial instruments 2. Cash inflow s from loans, debentures, credits and other borrow ings 3. Other cash inflow s from financing activities V. Total cash inflows from financing activities (027 to 029). Cash outflow s for repayment of loans and bonds 2. Dividends paid 3. Cash outflow s for finance lease 4. Cash outflow s for purchase of ow n stocks 5. Other cash outflow s from financing activities VI. Total cash outflows from financing activities (03 do 035) C) NET INCREASE OF CASH FLOW FROM FINANCING ACTIVITIES (030-036) C2) NET DECREASE OF CASH FLOW FROM FINANCING ACTIVITIES (036-030) Total increases of cash flow s (03 04 + 025 026 + 037 038) Total decreases of cash flow s (04 03 + 026 025 + 038 037) Cash and cash equivalents at the beginning of Increase in cash and cash equivalents Decrease in cash and cash equivalents Cash and cash equivalents at the end of Previous Current 2 3 4 00 3.775.985-253.73.269 002 3.096.905 3.792.967 003 877.0.598 004 47.732.950 005 82.837.65 006.020 30.625.47 007 893.994.508 282.275.680 008 548.999.060 009 808.238.992 00 490.44.996 0 29.352.627 20.456.385 02.327.736.65 569.455.445 03 0 0 04 433.742.07 287.79.765 05 6.974.38 06 07 2.684.565 9.93.704 08 4.373.294 524.68 09 408.373.757 268.202.338 020 434.43.66 305.633.04 02 27.659.067 3.46.755 022 35.000.000 200.00 023 784.792.30 202.467.993 024 847.45.368 206.29.848 025 0 99.503.256 026 43.09.752 0 027 028 927.478.782 780.047.06 029 030 927.478.782 780.047.06 03 2.963.405 620.45.780 032 033.39.952.384.526 034 035 036 4.355.357 62.800.306 037 83.23.425 58.246.755 038 0 0 039 0 0 040 33.638.434 29.429.754 04 97.269.356 63.630.922 042 0 0 043 33.638.434 29.429.754 044 63.630.922 34.20.68
STATEMENT OF CHANGES IN EQUITY Company: ULJANIK D.D. from..207 to 3.2.207. Subscribed capital 2. Capital reserves 3. Reserves from profit 4. Retained earnings or accumulated loss 5. Profit / loss for the current year 6. Revaluation of long - term tangible assets 7. Revaluation of intangible assets 8. Revaluation of financial assets available for sale 9. Other revaluation 0. Total capital and reserves ( 00 to 009). Currency gains and losses arising from net investments in foreign operations 2. Current and deferred taxes (part) 3. Cash flow hedging 4. Changes in accounting policies 5. Correction of significant errors in prior s 6. Other changes in capital 7. Total increase or decrease in capital ( 0 to 06) Previous year Current year 2 3 4 00 00.687.500 00.687.500 002 26.566.367 26.566.367 003 23.478.669 33.959.886 004 0 005 0.48.27-253.73.269 006 0 007 0 008 0 009 0 00 35.23.753 97.500.484 0 0 02 0 03 0 04 0 05 0 06 0.48.27-253.73.269 07 0.48.27-253.73.269 7 a. Attributed to equity holders of parent company 7 b. Attributed to minority interest 08 09
Company: ULJANIK D.D. CONSOLIDATED BALANCE SHEET as of 3.2.207. Previous Current 2 3 4 A) RECEIVABLES FOR SUBSCRIBED AND NON - PAID CAPITAL B) LONG - TERM ASSETS (003+00+020+029+033) I. INTANGIBLE ASSETS (004 to 009). Assets development 2. Concessions, patents, licence fees, merchandise and service brands, softw are and other rights 3. Goodw ill 4. Prepayments for purchase of intangible assets 5. Intangible assets in preparation 6. Other intangible assets II. TANGIBLE ASSETS (0 to 09). Land 2. Buildings 3. Plant and equipment 4. Instuments, plant inventories and transportation assets 5. Biological assets 6. Prepayments for tangible assets 7. Tangible assets in preparation 8. Other material assets 9. Investment in buildings III. LONG-TERM FINANCIAL ASSETS (02 to 028). Shares (stocks) in related parties 2. Loans given to related parties 3. Participating interests (shares) 4. Loans to entrepreneurs in w hom the entity hold participating interests 5. Investment in securities 6. Loans, deposits and similar assets 7. Other long - term financial assets 8. Investments accounted by equity method IV. RECEIVABLES (030 to 032). Receivables from related parties 2. Receivables based on trade loans 3. Other receivables V. DEFERRED TAX ASSETS C) SHORT- TERM ASSETS (035+043+050+058) I. INVENTORIES (036 to 042). Row material 2. Work in progress 3. Finished goods 4. Merchandise 5. Prepayments for inventories 6. Long - term assets held for sale 7. Biological assets II. RECEIVABLES (044 to 049). Receivables from related parties 2. Accounts receivable 3. Receivables from participating entrepreneurs 4. Receivables from employees and shareholders 5. Receivables from government and other institutions 6. Other receivables III. SHORT - TERM FINANCIAL ASSETS (05 to 057). Shares (stocks) in related parties 2. Loans given to related parties 3. Participating interests (shares) 4. Loans to entrepreneurs in w hom the entity hold participating interests 5. Investment in securities 6. Loans, deposits and similar assets 7. Other financial assets IV. CASH AT BANK AND IN CASHIER D) PREPAID EXPENSES AND ACCRUED INCOME E) TOTAL ASSETS (00+002+034+059) F) OFF-BALANCE SHEET NOTES 00 0 0 002.689.268.97.405.846.50 003 207.76.424 203.86.338 004 005 80.645.697 72.227.866 006 2.52.376 27.405.853 007 008 5.08.35 4.227.69 009 00 838.063.285 792.604.243 0 5.827.646 22.280.722 02 55.932.880 56.738.64 03 2.300.442 202.060.804 04 408.555.468 342.347.075 05 06 3.365 07 56.942.08 67.60.68 08 782.205 782.205 09 88.79.98 0.234.42 020 599.52.96 368.638.525 02 254.749.285 234.09.584 022 023 36.800 40.282 024 025.236.644.248.094 026 343.90.87 32.940.565 027 20.000 20.000 028 029 44.55.572 40.742.044 030 03 20.896.249 6.887.7 032 23.69.323 23.854.333 033 0 0 034.89.930.23.268.583.43 035 856.282.775 722.598.74 036 743.03.607 555.976.855 037 68.582.0 22.97.774 038 9.648 5.439.87 039 46.424 4.765 040 43.648.47 38.088.564 04 854.569 854.569 042 043 842.620.039 3.209.409 044 045 50.57.048 82.595.273 046 047 428.09 243.693 048 233.28.272 43.3.22 049 558.456.60 85.257.23 050 7.246.009 79.56.405 05 052 053 054 055 056 7.246.009 79.56.405 057 058 03.78.300 55.258.885 059 576.346.543 36.435.435 060 4.085.544.863 3.035.864.998 06.875.709.956.725.843.023
LIABILITIES AND CAPITAL A) CAPITAL AND RESERVES (063+064+065+07+072+075+078) I. SUBSCRIBED CAPITAL II. CAPITAL RESERVES III. RESERVES FROM PROFIT (066+067-068+069+070). Reserves prescribed by law 2. Reserves for treasury stocks 3. Treasury stocks and shares (deduction) 4. Statutory reserves 5. Other reserves IV. REVALUATION RESERVES V. RETAINED EARNINGS OR ACCUMULATED LOSS (073-074). Retained earnings 2. Accumulated loss VI. PROFIT / LOSS FOR THE CURRENT YEAR (076-077). Profit for the current year 2. Loss for the current year VII. MINORITY INTEREST B) PROVISIONS (080 to 082). Provisions for pensions, severance pay and similar liabilities 2. Reserves for tax liabilities 3. Other reserves C) LONG TERM LIABILITIES (084 to 092). Liabilities to related parties 2. Liabilities for loans, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for received prepayments 5. Accounts payable 6. Liabilities arising from debt securities 7. Liabilities to entrepreneurs in w hom the entity holds participating interests 8. Other long-term liabilities 9. Deferred tax liability D) SHORT - TERM LIABILITIES (094 to 05). Liabilities to related parties 2. Liabilities for loans, deposits etc. 3. Liabilities to banks and other financial institutions 4. Liabilities for received prepayments 5. Accounts payable 6. Liabilities arising from debt securities 7. Liabilities to enterpreneurs in w hom the entity holds participating interests 8. Liabilities to employees 9. Liabilities for taxes, contributions and similar fees 0. Liabilities to share - holders. Liabilities for long term assets held for sale 2. Other short - term liabilities E) DEFERRED SETTLEMENTS OF CHARGES AND INCOME DEFERRED TO FUTURE PERIOD F) TOTAL CAPITAL AND LIABILITIES (062+079+083+093+06) G) OFF-BALANCE SHEET NOTES APPENDIX TO BALANCE SHEET (only for consolidated financial statements) A) CAPITAL AND RESERVES. Attributed to equity holders of parent company 2. Attributed to minority interests 062 20.64.272-746.63.233 063 00.687.500 00.687.500 064 26.566.367 26.566.367 065 23.478.669 33.959.886 066 0 0 067 4.700.000 4.700.000 068 4.696.875 4.696.875 069 0 0 070 23.475.544 33.956.76 07 0.250.752 54.399.725 072-373.550.537-573.00.830 073 0 0 074 373.550.537 573.00.830 075-76.959.56-687.527.25 076 0 0 077 76.959.56 687.527.25 078 28.690.677 08.284.334 079 8.505.725 7.35.244 080 6.463.368 6.682.65 08 0 082 2.042.357 0.632.593 083 723.725.935 553.9.35 084 085 4.380.92 2.55.490 086 682.223.083 503.833.96 087 088 7.585.925 28.229.50 089 090 09 092 9.536.735 8.63.64 093 3.223.880.296 3.32.050.244 094 095 2.905.303 6.869.30 096.98.87.8.5.096.94 097.340.962.559 872.552.706 098 496.353.46 563.362.845 099 00 0 32.48.84 37.98.225 02 44.756.66 43.39.752 03 354.437 354.437 04 05 88.249.303 96.53.775 06 99.268.635 79.939.392 07 4.085.544.863 3.035.864.998 08.875.709.956.725.843.023 09-08.526.405-854.95.567 0 28.690.677 08.284.334
Company: ULJANIK D.D. CONSOLIDATED PROFIT AND LOSS ACCOUNT for 0.0.207. to 3.2.207. Previous Current I. OPERATING REVENUES (2+3). Sales revenues 2. Other operating revenues II. OPERATNG EXPENSES (5+6+20+24+25+26+29+30). Changes in the value of work in progress and finished goods 2. Material costs (7 to 9) a) Raw material and material costs b) Costs of goods sold c) Other external costs 3. Staff costs (2 to 23) a) Net salaries and w ages b) Costs for taxes and contributions from salaries c) Contributions on gross salaries 4. Depreciation 5. Other costs 6. Impairment (27+28) a) Impairment of long-term assets (excluding financial assets) b) Impairment of short-term assets (excluding financial assets) 7. Provisions 8. Other operating expenses III. FINANCIAL INCOME (32 to 36). Interest income, foreign exchange gains, divid. and similar income from related parties 2. Interest income, foreign exchange gains, divid. and similar income from non-related parties 3. Share in income from affiliated entrepreneurs and participating interests 4. Unrealized gains (income) from financial assets 5. Other financial income IV. FINANCIAL EXPENSES (38 to 4). Interest expenses, foreign exchange losses and similar expenses from related parties 2. Interest expenses, foreign exchange losses and similar expenses from non-related parties and other entities 3. Unrealized losses (expenses) on financial assets 4. Other financial expenses V. INCOME FROM INVESTMENT SHARE IN PROFIT OF ASSOCIATED ENTREPRENEURS VI. LOSS FROM INVESTMENT SHARE IN LOSS OF ASSOCIATED ENTREPRENEURS VII. EXTRAORDINARY - OTHER INCOME VIII. EXTRAORDINARY - OTHER EXPENSES IX. TOTAL INCOME (+3+42 + 44) X. TOTAL EXPENSES (4+37+43 + 45) XI. PROFIT OR LOSS BEFORE TAXATION (46-47). Profit before taxation (46-47) 2. Loss before taxation (47-46) XII. PROFIT TAX XIII. PROFIT OR LOSS FOR THE PERIOD (48-5). Profit for the (49-5) 2. Loss for the (5-48) APPENDIX TO P&L (only for consolidated financial statements) XIV. PROFIT OR LOSS FOR THE PERIOD. Attributed to equity holders of parent company 2. Attributed to minority interests STATEMENT OF COMPREHENSIVE INCOME (IFRS) I. PROFIT OR LOSS FOR THE PERIOD (= 52) II. OTHER COMPREHENSIVE INCOME / LOSS BEFORE TAX(59 to 65). Exchange differences on translation of foreign operations 2. Movements in revaluation reserves of long-term tangible and intangible assets 3. Profit or loss from revaluation of financial assets available for sale 4. Gains or losses on efficient cash flow hedging 5. Gains or losses on efficient hedge of a net investment in foreign countries 6. Share in other comprehensive income / loss of associated companies 7. Actuarial gains / losses on defined benefit plans III. TAX ON OTHER COMPREHENSIVE INCOME FOR THE PERIOD IV. NET OTHER COMPREHENSIVE INCOME/ LOSS FOR THE PERIOD (58-66) V. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD(57+67) APPENDIX to Statement of comprehensive income (only for consolidated financial statements) VI. COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD. Attributed to equity holders of parent company 2. Attributed to minority interests Cummulative Periodical Cummulative Periodical 2 3 4 5 6 2.244.035.48 922.584.896 2.4.74.739 378.58.634 2.930.765.400 846.874.340 2.04.307.557 357.453.476 3 33.270.08 75.70.556 99.867.82 2.065.58 4 2.33.699.554 954.892.622 2.735.90.029 825.468.958 5-9.326.24 40.84.920-5.282.034 208.705.823 6.509.025.40 664.544.605.936.358.24 390.66.345 7.47.57.045 56.28.795.48.604.82 258.783.094 8.033.590 267.24.023.363 22.63 9 360.834.775 48.058.686 56.730.696 3.62.088 20 537.052.602 43.50.440 596.548.459 49.929.687 2 325.422.72 87.63.064 366.684.82 92.278.362 22 27.245.24 33.637.685 37.34.62 34.554.90 23 84.385.89 22.259.69 92.550.5 23.096.45 24 65.50.244 9.423.953 70.322.8 7.590.299 25 60.0.505 45.779.374 60.655.382 46.379.779 26.029.347 88.05 384.203 384.203 27 28.029.347 88.05 384.203 384.203 29 33.87.566 33.87.566 5.795.367 5.795.367 30 26.786.004 6.832.749 7.8.600 6.067.455 3 298.796.067 22.348.8 437.942.34 87.236.229 32 33 298.645.733 22.98.477 437.94.798 87.235.893 34 0 0 35 50.334 50.334 336 336 36 0 0 37 377.907.784 52.06.940 530.384.45 29.79.007 38 0 0 39 377.78.73 52.034.940 530.349.769 29.756.63 40 27.000 27.000 34.376 34.376 4 62.6 42 693.606 693.606 43.46.502.46.502 44 0 0 0 0 45 0 0 0 0 46 2.543.525.54.045.627.33 2.579.6.873 465.754.863 47 2.703.023.840.8.37.064 3.266.285.74 955.259.965 48-59.498.686-72.743.75-687.68.30-489.505.02 49 0 0 0 0 50 59.498.686 72.743.75 687.68.30 489.505.02 5 3.529.200 3.529.200 0 52-73.027.886-86.272.95-687.68.30-489.505.02 53 0 0 0 0 54 73.027.886 86.272.95 687.68.30 489.505.02 55-76.959.56-85.484.8-687.527.25-489.809.303 56 3.93.270-788.833 358.94 304.20 57-73.027.886-86.272.95-687.68.30-489.505.02 58 69.267.357 73.87.225-46.85.027-7.963.068 59 26.746.726 3.296.594-42.643.652-3.755.693 60 42.520.63 42.520.63-4.207.375-4.207.375 6 0 0 0 0 62 0 0 0 0 63 0 0 0 0 64 0 0 0 0 65 0 0 0 0 66 7.653.74 7.653.74 0 0 67 6.63.643 66.63.5-46.85.027-7.963.068 68 -.44.243-20.09.440-734.09.328-497.468.70 69-5.345.53-9.320.607-734.378.242-497.772.37 70 3.93.270-788.833 358.94 304.20
Company: ULJANIK D.D. CASH FLOW FROM OPERATING ACTIVITIES. Profit before tax 2. Depreciation 3. Increase in short-term liabilities 4. Decrease in short term receivables 5. Decrease in inventories 6. Other cash flow increases I. Total increase in cash flow from operating activities (00 to 006). Decrease in short - term liabilities 2. Insrease in short - term receivables 3. Increase in inventories 4. Other cash flow decreases II. Total decrease in cash flow from operating activities (008 to 0) A) NET INCREASE OF CASH FLOW FROM OPERATING ACTIVITIES (007-02) A2) NET DECREASE OF CASH FLOW FROM OPERATING ACTIVITIES (02-007) CASH FLOW FROM INVESTING ACTIVITIES. Cash flow from sale of long - term tangible and intangible assets 2. Cash inflow s from sale of equity and debt financial instruments 3. Interest receipts 4. Dividend receipts 5. Other cash inflow s from investing activities III. Total cash inflows from investing activities(05 to 09).Cash outflow s for purchase of long - term tangible and intangible assets 2. Cash outflow s for purchase of equity and debt financial instruments 3. Other cash outflow s from investing activities IV. Total cash outflows from investing activities (02 to 023) B) NET INCREASE OF CASH FLOW FROM INVESTING ACTIVITIES(020-024) B2) NET DECREASE OF CASH FLOW FROM INVESTING ACTIVITIES(024-020) CASH FLOW FROM FINANCING ACTIVITIES. Cash receipts from issuance of equity and debt financial instruments 2. Cash inflow s from loans, debentures, credits and other borrow ings 3. Other cash inflow s from financing activities V. Total cash inflow s from financing activities (027 to 029). Cash outflow s for repayment of loans and bonds 2. Dividends paid 3. Cash outflow s for finance lease 4. Cash outflow s for purchase of ow n stocks 5. Other cash outflow s from financing activities VI. Total cash outflows from financing activities (03 do 035) C) NET INCREASE OF CASH FLOW FROM FINANCING ACTIVITIES (030-036) C2) NET DECREASE OF CASH FLOW FROM FINANCING ACTIVITIES (036-030) Total increases of cash flow s (03 04 + 025 026 + 037 038) Total decreases of cash flow s (04 03 + 026 025 + 038 037) Cash and cash equivalents at the beginning of Increase in cash and cash equivalents Decrease in cash and cash equivalents Cash and cash equivalents at the end of CONSOLIDATED CASH FLOW STATEMENT - Indirect method 0.0.207. to 3.2.207. Previous Current 2 3 4 00-59.498.686-687.68.30 002 65.50.244 70.322.8 003 620.873.754 004 746.32.738 005 33.684.06 006 39.25.280 39.572.980 007 565.740.592 302.733.289 008 398.682.373 009 324.504.280 00 563.642.538 0 355.569.996 85.79.279 02.243.76.84 483.86.652 03 0 0 04 677.976.222 8.28.363 05 06 07 23.598.033 3.757.006 08 8.98 604.588 09 235.488.85 43.59.747 020 259.095.99 47.52.34 02 60.737.44 36.703.366 022 20.000 023 293.888.772 95.80.52 024 354.625.96 3.903.887 025 0 5.67.454 026 95.530.77 0 027 0 028 898.567.42 766.53.938 029 0 030 898.567.42 766.53.938 03 30.470.97 647.606.869 032 033.486.389.558.575 034 0 0 035 0 0 036 302.956.586 649.65.444 037 595.60.835 6.988.494 038 0 0 039 0 0 040 77.896.04 48.522.45 04 28.677.404 03.78.300 042 0 0 043 77.896.04 48.522.45 044 03.78.300 55.258.885
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Com pany: ULJANIK D.D. from..207 to 3.2.207. Subscribed capital 2. Capital reserves 3. Reserves from profit 4. Retained earnings or accumulated loss 5. Profit / loss for the current year 6. Revaluation of long - term tangible assets 7. Revaluation of intangible assets 8. Revaluation of financial assets available for sale 9. Other revaluation 0. Total capital and reserves ( 00 to 009). Currency gains and losses arising from net investments in foreign operations 2. Current and deferred taxes (part) 3. Cash flow hedging 4. Changes in accounting policies 5. Correction of significant errors in prior s 6. Other changes in capital 7. Total increase or decrease in capital ( 0 to 06) Previous year Current year 2 3 4 00 00.687.500 00.687.500 002 26.566.367 26.566.367 003 23.478.669 33.959.886 004-244.859.860-464.77.496 005-76.959.56-687.527.25 006 34.866.97 30.659.54 007 008 009 66.383.834 23.740.84 00 20.64.27-746.63.233 0 26.746.726-42.643.652 02 7.653.74 03 04 05 06-35.94.354-724.5.852 07-00.793.94-766.795.504 7 a. Attributed to equity holders of parent company 7 b. Attributed to minority interest 08-08.526.406-854.95.567 09 28.690.677 08.284.334