Form: POD-BIL
Company name
______________
______________
Headquarters
______________
______________
Registration number (MBS)
Personal identification number (OIB)
Business activity code
BALANCE SHEET
as at ________________ 20___.
Amounts in HRK, no lp
Pos. no.
1
A
B
B.I
1
2
3
4
5
6
B.II
1
2
3
4
5
6
7
8
9
B.III
1
2
3
4
5
6
7
Position
2
3
ASSETS
CALLED UP SHARES FOR CAPITAL NOT
PAID
FIXED ASSETS
(B.I+B.II+B.III+B.IV+B.V)
INTANGIBLE ASSETS
(1 to 6)
Expenses for development
Concessions, patents, licences, brands and
servicemarks, software and other rights
Goodwill
Advance payments for purchase of intangible
assets
Stand-by intangible assets
Other intangible assets
TANGIBLE ASSETS
(1 to 9)
Land
Buildings
plants and machinery
Tools, plant inv. and means of transp.
Biological assets
Advance payments for tangible assets
Stand-by tangible assets
Other tangible assets
Investments into real estate
LONG TERM FINANCIAL ASSETS
(1 to 7)
Stakes (shares) in affiliates
Loans due from affiliated companies
Investments in associates
Investment into marketable securities
Granted loans, deposits and alike
Company's own stocks and shares
Other long term financial assets
Note
no.
4
AMOUNT
Previous year
(net)
5
Current year
(net)
6
Pos. no.
1
B.IV
1
2
3
B.V
C
C.I
1
2
3
4
5
6
7
C.II
1
2
3
4
5
6
C.III
1
2
3
4
5
6
7
C4
D
E
F
G
A
A.I
A.II
A.III
1
2
3
4
5
A.IV
Position
2
3
ACCOUNTS RECEIVABLE
(1 to 3)
Receivables from affiliates
Accounts receivable - sales on credit
Other receivables
DEFERRED TAX ASSETS
CURRENT ASSETS
(C.I+C.II+C.III+C.IV)
INVENTORIES
(1 to 7)
Raw material and supplies
(Parts and small inventory)
Work in progress
Unfinished and semi-finished products
Finished goods
Commodities
(and real estate on market)
Advance payments for inventories
Other assets for sale
ACCOUNTS RECEIVABLE
(1 to 6)
Receivables from affiliates
Accounts receivable trade
Receivables from affiliated companies
Receivables from employees and member
companies
Accounts due from the State and other
institutions
Other receivables
SHORT TERM FINANCIAL ASSETS
(1 to 7)
Stakes (shares) in affiliates
Loans due from affiliated companies
Investments in associates
Investment into marketable securities
Granted loans, deposits and alike
Company's own stocks and shares
Other financial assets
CASH IN BANK AND CASH ON HAND
DEFERRED CHARGES AND CALCULATED
INCOME
CAPITAL DEFICIT
TOTAL ASSETS
(A+B+C+D+E)
PRO-MEM ITEMS
SHAREHOLDERS' EQUITY, RESERVES AND
LIABILITIES
SHAREHOLDERS' EQUITY AND RESERVES
(A.I do A.VIII)
SHARE CAPITAL (SUBSCRIBED)
CAPITAL RESERVES
RESERVES FROM PROFIT
(1+2+4+5)-3
Legal reserves
Reserves for company's own shares
Company's own stocks and shares (withholding
item)
Statutory reserves
Other reserves
REVALUATION RESERVES
Note
no.
4
AMOUNT
Previous year
(net)
5
Current year
(net)
6
Pos. no.
1
A.V
A.VI
A.VII
A.VIII
A.IX
B
1
2
3
C
1
2
3
4
5
6
7
8
D
1
2
3
4
5
6
7
8
9
10
11
E
F
G
A
1
2
Position
2
3
RETAINED EARNINGS
ACCUMULATED DEFICIT
PROFIT FOR THE FINANCIAL YEAR
LOSS FOR THE FINANCIAL YEAR
Minority interest (n.b. Supplement)
RESERVATIONS
(1 to 3)
Reservations for pensions, severance payments
and similar liabilities
Reservations for tax liabilities
Other reservations
LONG TERM LIABILITIES
(1 to 8)
Liabilities due to affiliates
Liabilities for loans, deposits and similar
Liabilities to banks and other financ. institutions
Liabilities for advance payments (long term)
Accounts payable trade
Liabilities for marketable securities
Other long term liabilities
Deferred tax liabilities
SHORT TERM LIABILITIES
(1 to 11)
Liabilities due to affiliates
Liabilities for loans, deposits and similar
Liabilities to banks and other financ. institutions
Liabilities for advance payments
Accounts payable trade
Liabilities for marketable securities
Liabilities to employees
Liabilities for taxes, contributions and similar
expenses
Liabilities due to shareholders for dividends
Liabilities for long term assets for sale
Other short term liabilities
DEFERRED ITEMS
TOTAL SHAREHOLDERS' EQUITY,
RESERVES AND LIABILITIES (A+B+C+D+E)
PRO-MEM ITEMS
BALANCE SHEET SUPPLEMENT
SHAREHOLDERS' EQUITY AND RESERVES
Assigned to parent company capital owners
Assigned to minority interest
In _________________, on _________ 20___.
Note
no.
4
AMOUNT
Previous year
(net)
5
Current year
(net)
6
_______________________
Legally authorized representative
Form POD-RDG
Company name
______________
______________
Headquarters
______________
______________
Registration number (MBS)
Personal identification number (OIB)
Business activity code
PROFIT AND LOSS ACCOUNT
for period from ________________ to ________________
Pos. no.
1
I
1
2
3
II
1
2
3
4
5
6
7
8
9
III
1
2
3
4
5
Position
2
3
INCOME
(1+2+3)
Income from sales
Income from use of own products, goods and
services
Other business income
EXPENSES
(1 + 3 to 9 or 3 to 9 - 2)
Decrease of stock value
Increase of stock value
Cost of the material (a+b+c)
a) Raw material and material
b) Expenses for sold goods
c) Other external costs
Wages (a+b+c)
a) Net salaries and wages
b) Expenses for taxes and contributions
from salaries
c) Contributions on salaries
Depreciation
Other expenses
Value adjustment (a+b)
a) Value adjustment of long term assets
(except financial assets)
b) Value adjustment of short term assets
(except financial assets)
Reservations
Other business expenses
FINANCIAL INCOME (1 to 5)
Interests, foreign currency gains, dividends and
other income from affiliated companies
Interests, foreign currency gains, dividends and
other income - others
Part of income from affiliated companies and
participating interest
Unrealized gains (income)
Other financial income
Note
no.
4
AMOUNT (in HRK, no lp)
Previous year
(net)
5
Current year
(net)
6
Pos. no.
1
IV
1
2
3
4
V
VI
VII
VIII
IX
X
XI
XII
XIII
Position
2
3
FINANCIAL EXPENSES (1 to 4)
Interests, foreign currency losses and other
financial expenses from affiliated companies
Interests, foreign currency losses and other
financial expenses - others
Unrealized losses (expenses) of financial assets
Other financial expenses
EXTRAORDINARY – OTHER INCOME
EXTRAORDINARY – OTHER EXPENSES
TOTAL INCOME
(I+III+V)
TOTAL EXPENSES
(II+IV+VI)
PROFIT BEFORE TAXATION
(VII-VIII)
LOSS BEFORE TAXATION
(VIII-VII)
PROFIT TAX
NET PROFIT
(IX-XI)
LOSS OF THE PERIOD
(X+XI) or (XI-IX)
Note
no.
4
AMOUNT (in HRK, no lp)
Previous year
(net)
5
Current year
(net)
6
SUPPLEMENT (to be completed by companies preparing consolidated financial statements)
XIV
XV
XVI
XVII
PROFIT CREDITED TO PARENT COMPANY
CAPITAL OWNERS
PROFIT CREDITED TO MINORITY INTEREST
LOSS DEBITED TO PARENT COMPANY
CAPITAL OWNERS
LOSS DEBITED TO MINORITY INTEREST
In _________________, on _________ 20___.
_______________________
Legally authorized representative
Form: POD-NTI
Company name
______________
______________
Headquarters
______________
______________
Registration number (MBS)
Personal identification number (OIB)
Business activity code
REPORT ON CASH FLOW
INDIRECT METHOD
Amounts in HRK, no lp
Pos. no.
Position
1
2
3
CASH FLOW FROM BUSINESS ACTIVITIES
1
Profit before taxation
2
Depreciation
3
Increase of short term liabilities
4
Decrease of short term receivables
5
Decrease of inventories
6
Other increase of cash flow
I
Total increase of cash flow from business
activities (1 to 6)
1
Decrease of short term liabilities
2
Increase of short term receivables
3
Increase of inventories
4
Other decrease of cash flow
II
Total decrease of cash flow from business
activities (1 to 4)
A
NET CASH FLOW FROM BUSINESS
ACTIVITIES (I-II)
CASH FLOW FROM INVESTMENT ACTIVITIES
1
Cash inflow from sales of long term tang. and
intangible assets
2
Cash inflow from sales of property and debt
instruments
3
Cash inflow from interests
4
Cash inflow from dividends
5
Other cash receipts from investment activities
III
Total cash inflow from investing activities (1 to 5)
1
Cash outflow for purchase of long term tang. and
intangible assets
2
Cash outflow for acquisition of ownership an
debit financial instruments
3
Other cash outflow from investment activities
IV
Total cash outflow from investing activities
(1 to 3)
B
NET CASH FLOW FROM INVESTMENT
ACTIVITIES (III-IV)
CASH FLOW FROM FINANCING ACTIVITIES
Note
no.
4
AMOUNT
Previous period
Current period
5
6
Pos. no.
1
1
2
3
V
1
2
3
4
5
VI
C
D
E
F
G
Position
2
3
Cash receipts from issuing equity and debt
financial instruments
Cash receipts from interest capital amount, debit
note, loan, etc.
Other inflow from financing activities
Total cash inflow from financing activities (1 to 3)
Cash outflow for repayment of capital amount of
loans and bonds
Cash outflow for payment of dividend
Cash outflow for finance lease
Cash outflow for purchase of company's own
shares
Other cash outflow from financing activities
Total cash outflow from financing activities (1 to
5)
NET CASH FLOW FROM FINANCING
ACTIVITIES (V-VI)
TOTAL NET CASH FLOW (A+B+C)
CASH & CASH EQUIVALENTS AT THE
BEGINNING OF THE PERIOD
CASH & CASH EQUIVALENTS AT THE END
OF THE PERIOD (D+E)
INCREASE (DECREASE) OF CASH AND
CASH EQUIVALENTS
In _________________, on _________ 20___.
Note
no.
4
AMOUNT
Previous period
Current period
5
6
_______________________
Authorized representative
Form: POD-NTD
Company name
______________
______________
Headquarters
______________
______________
Registration number (MBS)
Personal identification number (OIB)
Business activity code
REPORT ON CASH FLOW
DIRECT METHOD
Amounts in HRK, no lp
Pos. no.
Position
1
2
3
CASH FLOW FROM BUSINESS ACTIVITIES
1
Cash inflow from buyers
2
Cash inflow from royalties, charges,
commissions etc.
3
Cash inflow from insurance
4
Cash receipts from tax refunds
5
Other cash inflow
I
Total cash inflow from business activities (1 to 5)
1
Cash outflow to suppliers
2
Cash outflow for employees
3
Cash outflow for insurance
4
Cash outflow for interests
5
Cash outflow for taxes
6
Other cash outflow
II
Total cash outflow for business activities
(1 to 6)
NET CASH FLOW FROM BUSINESS
ACTIVITIES (I-II)
CASH FLOW FROM INVESTMENT ACTIVITIES
1
Cash inflow from sales of long term tang. and
intangible assets
2
Cash inflow from sales of property and debt
instruments
3
Cash inflow from interests*
4
Cash inflow from dividends*
5
Other cash receipts from investing activities
III
Total cash inflow from investing activities (1 to 5)
1
Cash outflow for purchase of long term tang. and
intangible assets
2
Cash outflow for acquisition of ownership and
debit financial instruments
3
Other cash outflow from investing activities
IV
Total cash outflow from investing activities
(1 to 3)
B
NET CASH FLOW FROM INVESTING
ACTIVITIES (III-IV)
CASH FLOW FROM FINANCING ACTIVITIES
Note
no.
4
AMOUNT
Previous period
Current period
5
6
Pos. no.
1
1
2
3
V
1
2
3
4
5
VI
C
D
E
F
G
Position
2
3
Cash receipts from issuing equity and debt
financial instruments
Cash receipts from interest capital amount, debit
note, loan, etc.
Other inflow from financing activities
Total cash inflow from financing activities (1 to 3)
Cash outflow for repayment of capital amount of
loans and bonds
Cash outflow for payment of dividend
Cash outflow for finance lease
Cash outflow for purchase of company's own
shares
Other cash outflow from financing activities
Total cash outflow from financing activities (1 to
5)
NET CASH FLOW FROM FINANCING
ACTIVITIES (V-VI)
TOTAL NET CASH FLOW (A+B+C)
CASH & CASH EQUIVALENTS AT THE
BEGINNING OF THE PERIOD
CASH & CASH EQUIVALENTS AT THE END
OF THE PERIOD (D+E)
INCREASE (DECREASE) OF CASH AND
CASH EQUIVALENTS
In _________________, on _________ 20___.
Note
no.
4
AMOUNT
Previous period
Current period
5
6
_______________________
Authorized representative
Form: POD-PK
Company name
______________
______________
Headquarters
______________
______________
Registration number (MBS)
Personal identification number (OIB)
Business activity code
REPORT ON EQUITY ALTERATIONS
for period from ________________ to ________________
Amounts in HRK, no lp
Pos. no.
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Position
2
3
Capital subscribed
Capital reserves
Reserves from profit
Retained earnings or accumulated deficit
Profit or loss in current year
Revaluation of long term tangible assets
Revaluation of intangible assets
Revaluation of financial assets available for sale
Other revaluation
Total capital and reserves
(1 to 9)
Exchange differences from net investments of
foreign operations
Current and deferred taxes (part)
Protection of cash flow
Changes in accounting policies
Adjustment of significant errors from previous
period
Other equity alterations
Total increase or decrease of capital
(11 to 16)
Note
no.
4
AMOUNT
Previous period
Current period
5
6
SUPPLEMENT (to be completed by companies preparing consolidated financial statements)
17 a
17 b
Assigned to parent company capital owners
Assigned to minority interest
In _________________, on _________ 20___.
_______________________
Authorized representative