APR Forma Finansijskog Izveštaja ENG

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  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    1/14

    To be filled by legal entity - entrepreneur

    Basic identification number Activity code Tax identification number

    To be filled by the Serbian Business Registers Agency

    Type of activity Codes

    1 2 3 19 20 21 22 23 24 25 26

    Name:

    Head office ( town; street and number):

    BALANCE SHEET

    On ___________________

    in 000 RSD

    Account group,account

    ITEM ADPRemarknumber

    Amount

    Current year Previous year

    1 2 3 4 5 6

    ASSETS

    A. PERMANENT ASSETS

    (002+003+004+005+009)

    001

    0 I. SUBSCRIBED CAPITAL UNPAID 002

    12 II. GOODWILL 003

    01 without 012 III.INTANGIBLE ASSETS 004

    IV. IMMOVABLES, PLANTS,EQUIPMENT AND BIOLOGICALRESOURCES (006+007+008)

    005

    020, 022, 023,026, 027(part),028(part), 029

    1. Immovables,plants and equipment 006

    024, 027(part),028(part)

    2. Investment immovables 007

    021,025,

    027(part),028(part)

    3. Biological resources 008

    V. LONG-TERM FINANCIALINVESTMENTS (010+011)

    009

    030 to 032, 039(part)

    1. Investments in capital 010

    033 to 038, 039(part) minus 037

    2.Other long-term financial investments 011

    B. CURRENT ASSETS (013+014+015) 012

    10 to 13, 15 I. INVENTORIES 013

    14II. PERMANENT ASSETS FOR SALEAND ASSETS OF BUSINESSES TOBE CEASED

    014

    III. SHORT-TERM RECEIVABLES,INVESTMENTS AND CASH(016+017+018+019+020)

    015

    20, 21 and 22,except 223

    1. Receivables 016

    223 2. Recivables for overpaid tax on profit 017

    23 minus 237 3. Short-term financial investmets 018

    24 4. Cash and cash equivalents 019

    27 and 28 except288

    5. VAT and accrued expenses 020

    288 V. DEFERRED TAX ASSETS 021

    G. OPERATING ASSETS(001+012 +021)

    022

    29 D. LOSS ABOVE EQUITY 023. TOTAL ASSETS (022+023) 024

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    2/14

    in 000 RSD

    Account group,account

    ITEM ADPRemarknumber

    Amount

    Current year Previous year

    1 2 3 4 5 6

    88 E. OFF-BALANCE SHEET ASSETS 025

    LIABILITIES

    A.EQUITY (102+103+104+105+106-107+108-109-110)

    101

    30 I. CAPITAL 10231 II. SUBSCRIBED CAPITAL UNPAID 103

    32 III. RESERVES 104

    330 and 331 IV. REVALUATION RESERVES 105

    332V. UNREALIZED PROFITS FROMSECURITIES

    106

    333VI. UNREALIZED LOSSES FROMSECURITIES

    107

    34 VII. RETAINED EARNINGS 108

    35 VIII. LOSS 109

    037 and 237 IX. TREASURY SHARES 110

    B. LONG-TERM PROVISIONS AND

    LIABILITIES(112+113+116)

    111

    40 I. LONG-TERM PROVISIONS 112

    41 II. LONG-TERM LIABLITIES (114+115) 113

    414,415 1. Long-term loans 114

    41 without 414and 415

    2. Other long-term liabilities 115

    III. SHORT-TERM LIABILITIES(117+118+119+120+121 +122)

    116

    42, except 427 1. Short-term financial liabilities 117

    4272. Liabilities derived from assets forsale and assets of businesses to beceased

    118

    43 and 44 3. Operating liabilities 119

    45 and 46 4. Other short-term liabilities 12047, 48 except481 and 49except 498

    5. Liabilties derived from VAT and otherpublic revenues and deferred expenses

    121

    481 6.Liabilities derived from tax on profit 122

    498 V. DEFERRED TAX LIABILITIES 123

    G. TOTAL LIABILITIES (101+111+123)

    124

    89D. OFF-BALANCE SHEETLIABILITIES

    125

    In _____________________ on ____,____ 200__

    Person authorized to compose Legal representativeFinancial Statement

    S.P.

    _______________________ __________________________

    The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities andentrepreneurs ( Official Journal of RS, no. 114/06, 5/07,119/08, 2/10, 101/12 and 118/12 )

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    3/14

    To be filled by legal entity - entrepreneur

    Basic identification number Activity code Tax identification number

    To be filled by the Serbian Business Registers Agency

    Type of activity Codes

    1 2 3 19 20 21 22 23 24 25 26

    Name:

    Head office ( town; street and number):

    PROFIT AND LOSS ACCOUNT

    in period from_____________to_____________

    in 000 RSD

    Account group,

    accountITEM ADP Remark number

    Amount

    Current year Previous year

    1 2 3 4 5 6

    A. OPERATING INCOMEAND EXPENSES

    I.OPERATING INCOME(202+203+204-205+206)

    201

    60 and 61 1.Sales of goods 202

    622. Revenue from undertakingfor own purposes

    203

    630 3. Increase in inventories 204

    631 4. Decrease in inventories 205

    64 and 65 5. Other operating income 206

    II. OPERATING EXPENSES(208 to 212)

    207

    50 1. Cost of goods sold 208

    51 2. Raw material costs 209

    52 3. Salaries, wages and otherpersonel indemnities

    210

    544. Depreciation and provisioncosts

    211

    53 and 55 5. Other operating expenses 212

    III. OPERATING PROFIT(201-207)

    213

    IV. OPERATING LOSS(207-201)

    214

    66 V. FINANCIAL INCOME 215

    56 VI. FINANCIAL EXPENSES 216

    67and 68 VII. OTHER INCOME 217

    57and 58 VIII. OTHER EXPENSES 218

    IX. PROFIT FROM REGULARBUSINESS OPERATIONSBEFORE TAX (213-214+ 215-216+217-218)

    219

    X. LOSS FROM REGULARBUSINESS OPERATIONSBEFORE TAX (214-213-215+216-217+218)

    220

    69-59XI. NET PROFIT OFBUSINESSES TO BECEASED

    221

    59-69XII. NET LOSS OFBUSINESSES TO BECEASED

    222

    B. PROFIT BEFORE TAX(219-220+221-222)

    223

    V. LOSS BEFORE TAX (220-219+222-221)

    224

    G. TAX ON PROFIT

    721 1. Tax expense of a period 225

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    4/14

    in 000 RSD

    Account group,account

    ITEM ADP Remark numberAmount

    Current year Previous year

    1 2 3 4 5 6

    7222. Deferred tax expense of aperiod

    226

    7223. Deferred tax income of aperiod

    227

    723D. Personal indemnities paidto employer 228

    . NET PROFIT (223- 224-225- 226+ 227- 228)

    229

    E. NET LOSS (224- 223+225+ 226- 227 + 228)

    230

    . NET PROFIT WHICHBELONGS TO MINORITYINVESTORS

    231

    Z. NET PROFIT WHICHBELONGS TO OWNERS OFPARENT LEGAL ENTITY

    232

    I. EARNING PER SHARE

    1. Basic earning per share 233

    2. Diluted earning per share 234

    In _____________________, on ____,____200__

    Person authorized to compose Legal representativeFinancial Statement S.P.

    _______________________ __________________________

    The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities andentrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    5/14

    To be filled by legal entity

    Basic identification number Activity code Tax identification number

    To be filled by the Serbian Business Registers Agency

    Type of activity Codes

    1 2 3 19 20 21 22 23 24 25 26

    Name:

    Head office ( town; street and number):

    CASH FLOW STATEMENTin period from_____________to_____________

    in 000 RSD

    ITEM ADPAmount

    Current year Previous year

    1 2 3 4

    A. CASH FLOWS FROM OPERATING ACTIVITIES

    I. Cash inflows from operating activities(1 to 3) 301

    1. Inflows from sale and prepayments 302

    2. Interests from operating activities 303

    3. Other inflows from operating activities 304

    II. Cash outflows from operating actitivies (1 to 5) 305

    1. Trade payables and prepayments 306

    2. Salaries, wages and personel indemnities 307

    3. Interests paid 308

    4. Tax on profit 309

    5. Outflows from other public revenues 310III. Net cash inflow from operating activities (I-II) 311

    IV. Net cash outflow from operating activities (II -I) 312

    B. CASH FLOWS FROM INVESTING ACTIVITIES

    I. Cash inflows from investing activities (1 to 5) 313

    1. Sale of shares and stakes (net inflows) 314

    2. Sale of intangible assets, immovables, plants, equipment andbiological resources

    315

    3. Other financial investments (net inflows) 316

    4. Interests from investing activities 317

    5. Inflows from dividends 318

    II. Cash outflows from investing activities (1 to 3) 319

    1. Purchase of shares and stakes (net outflows) 320

    2. Purchase of intangible assets, immovables, plants, equipment andbiological resources

    321

    3. Other financial investments (net outflows) 322

    III. Net cash inflows from investing activities (I - II) 323

    IV. Net cash outflow from investing activities (II -I) 324

    V. CASH FLOWS FROM INVESTING ACTIVITIES

    I. Cash inflows from investing activities (1 to 3) 325

    1. Capital increase 3262. Long-term and short-term loans (net inflows) 327

    3.Other long-term and short-term liabilities 328

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    6/14

    in 000 RSD

    ITEM ADPAmount

    Current year Previous year

    1 2 3 4

    II. Cash outflows from financing activities (1to 4) 329

    1. Treasury shares and stakes 330

    2. Long-term and short-term loans and other liabilities (net outflows) 331

    3. Financial leasing 332

    4.Dividends paid 333

    III. Net cash inflows from financing activities (I - II) 334

    IV. Net cash outflows from financing activities (II -I) 335

    G. TOTAL CASH INFLOWS (301+313+325) 336

    D. TOTAL CASH OUTFLOWS (305+319+329) 337

    . NET CASH INFLOWS (336-337) 338

    E. NET CASH OUTFLOWS ( 337-336 ) 339

    . CASH AT THE BEGINNING OF THE ACCOUNTING PERIOD 340

    Z. POSITIVE EFFECTS ON EXCHANGE RATE CHANGES FROMCASH CALCULATION

    341

    I. NEGATIVE EFFECTS ON EXCHANGE RATE CHANGES FROMCASH CALCULATION

    342

    J. CASH AT THE END OF THE ACCOUNTING PERIOD (338-339+340+341-342)

    343

    In _____________________, on ____ ,____200__

    Person authorized to compose Legal representativeFinancial StatementS.P.

    _______________________ __________________________

    The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities andentrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    7/14

    To be filled by legal entity

    Basic identification number Activity code Tax identification number

    To be filled by the Serbian Business Registers Agency

    Type of activity Codes

    1 2 3 19 20 21 22 23 24 25 26

    Name:

    Head office ( town; street and number):

    CAPITAL CHANGES STATEMENT

    in period from_____________to_____________

    in 000 RSD

    No. DESCRIPTION ADPCapital

    (group 30without 309)

    ADP

    Othercapital

    (account309)

    ADP

    Subscribedcapitalunpaid

    (group 31)

    ADPShare premium(account 320)

    1 2 3 4 5

    1

    State on January 1st, of

    the previous year 401 414 427 440

    2

    Correction of materialimportant mistakes andchanges of accountingpolicies in the previousyear - increase

    402 415 428 441

    3

    Correction of materialimportant mistakes andchanges of accountingpolicies in the previousyear - decrease

    403 416 429 442

    4

    Corrected openingbalance on January1st of the previous

    year (no. 1+2-3 )

    404 417 430 443

    5Total increases in theprevious year

    405 418 431 444

    6Total decreases in theprevious year

    406 419 432 445

    7

    State on December31st, of the previousyear (no. 4+5-6 )

    407 420 433 446

    8

    Correction of materialimportant mistakes andchanges of accountingpolicies in the current

    year - increase

    408 421 434 447

    9

    Correction of materialimportant mistakes andchanges of accountingpolicies in the currentyear - decrease

    409 422 435 448

    10

    Corrected openingbalance on January1st, of the current year(no. 7+8-9 )

    410 423 436 449

    11Total increase in thecurrent year

    411 424 437 450

    12Total decrease in thecurrent year

    412 425 438 451

    13

    State on December31st, of the currentyear (no. 10+11-12)

    413 426 439 452

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    8/14

    - in 000 RSD

    No. DESCRIPTION ADPReserves(account321,322)

    ADP

    Revaluationreserves

    (accounts 330and 331)

    ADP

    Unrealizedprofit fromsecurities

    (account 332)

    ADP

    Unrealizedlosses fromsecurities

    (account 333)

    1 6 7 8 9

    1State on January 1st,of the previous year

    453 466 479 492

    2

    Correction of materialimportant mistakesand changes ofaccounting policies inthe previous year -increase

    454 467 480 493

    3

    Correction of materialimportant mistakesand changes ofaccounting policies inthe previous year -decrease

    455 468 481 494

    4

    Corrected openingbalance on January1st of the previousyear (no. 1+2-3 )

    456 469 482 495

    5Total increases in theprevious year

    457 470 483 496

    6Total decreases inthe previous year

    458 471 484 497

    7

    State on December31st, of the

    previous year (no.4+5-6 )

    459 472 485 498

    8

    Correction of materialimportant mistakesand changes ofaccounting policies in

    the current year -increase

    460 473 486 499

    9

    Correction of materialimportant mistakesand changes ofaccounting policies inthe current year -decrease

    461 474 487 500

    10

    Corrected openingbalance on January1st, of the currentyear (no. 7+8-9 )

    462 475 488 501

    11Total increase in thecurrent year

    463 476 489 502

    12Total decrease in thecurrent year

    464 477 490 503

    13

    State on December31st, of the currentyear (no. 10+11-12)

    465 478 491 504

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    9/14

    - in 000 dinars

    No. DESCRIPTION ADPRetainedearnings

    (group 34)ADP

    Loss up toequity

    (group 35)ADP

    Treasuryshares and

    stakes(account037,237)

    ADPTotal

    (col.2+3+4+5+6+7+8-9+10-11-12)

    1 10 11 12 13

    1State on January 1st,of the previous year 505 518 531 544

    2

    Correction of materialimportant mistakesand changes ofaccounting policies inthe previous year -increase

    506 519 532 545

    3

    Correction of materialimportant mistakesand changes ofaccounting policies inthe previous year -decrease

    507 520 533 546

    4

    Corrected opening

    balance on January1st of the previousyear (no. 1+2-3 )

    508 521 534 547

    5Total increases in theprevious year

    509 522 535 548

    6Total decreases inthe previous year

    510 523 536 549

    7

    State on December31st, of theprevious year (no.4+5-6 )

    511 524 537 550

    8

    Correction of materialimportant mistakesand changes ofaccounting policies inthe current year -increase

    512 525 538 551

    9

    Correction of materialimportant mistakesand changes ofaccounting policies inthe current year -decrease

    513 526 539 552

    10

    Corrected openingbalance on January1st, of the currentyear (no. 7+8-9 )

    514 527 540 553

    11Total increase in thecurrent year

    515 528 541 554

    12Total decrease in thecurrent year

    516 529 542 555

    13State on December31st, of the currentyear (no. 10+11-12)

    517 530 543 556

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    10/14

    -in 000 RSD

    No. DESCRIPTION ADPLoss above

    equity(group 29)

    1 14

    1State on January 1st, ofthe previous year 557

    2

    Correction of materialimportant mistakes andchanges of accountingpolicies in the previousyear - increase

    558

    3

    Correction of materialimportant mistakes andchanges of accountingpolicies in the previousyear - decrease

    559

    4

    Corrected openingbalance on January

    1st of the previousyear (no. 1+2-3 )

    560

    5Total increases in theprevious year

    561

    6Total decreases in theprevious year

    652

    7State on December31st, of the previousyear (no. 4+5-6 )

    563

    8

    Correction of materialimportant mistakes andchanges of accounting

    policies in the currentyear - increase

    564

    9

    Correction of materialimportant mistakes andchanges of accountingpolicies in the currentyear - decrease

    565

    10

    Corrected openingbalance on January1st, of the current year(no. 7+8-9 )

    566

    11Total increase in the

    current year

    567

    12Total decrease in thecurrent year

    568

    13State on December31st, of the currentyear (no. 10+11-12)

    569

    In _____________________ ,on ____,____200__

    Person authorized to compose Legal representativeFinancial Statement S.P.

    _______________________ __________________________

    The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities andentrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

  • 8/10/2019 APR Forma Finansijskog Izvetaja ENG

    11/14

    To be filled by legal entity - entrepreneur

    Basic identification numb...

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