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                                                                                          Balance Sheet Úč POD 1-01



                                              BALANCE SHEET
                                          as at 31 December 2004 (SKK '000)


                                                 Month        Year                      Month     Year
                             for the period from 0 1          2 0 0 4           to      1 2       2 0 0 4




                                                                           Financial statements          Financial statements
                                                                           *)                            *)


                                                                            x        - ordinary          x        - prepared
                                                                                     - extraordinary              - approved
                                                                                     - interim


                                                                           *) check                           x
Identification number (IČO)
9 9 9 9 9 9 9 9

Legal name (designation) of the accounting entity
A B C          S   l   o v e n s k á                   v ý   r o b a ,          s. r. o.


Legal form of the accounting entity
S p o l.           s      r. o.

Registered office of the accounting entity, street and number
V ý      r o b n á            u l.        1



Zip code               Municipality
8 0 0 0 0              B r a t        i   s   l a v a

Phone area code              Telephone number                        Fax number



e-mail



Prepared on:                 Signature of the accounting        Signature of the person           Signature of the person
                             entity's statutory body            responsible for the preparation responsible for
                             or a sole trader who is            of the financial statements:      bookkeeping:
                             the accounting entity:
Approved on:
                                                                                                                                    Preceding
Desig-                                   ASSETS                           Line            Current accounting period                 accounting
 nation                                     b                             No.                                                         period
       a                                                                   c     Gross           Correction           Net              Net
                                                                                   1                 2                 3                4

                Total assets line 002 + line 003 + line 032 + line 062    001     519,044            153,519          365,525               372,952

A.              Receivables related to unpaid share capital (353)         002              0                  0                0                  0

B.              Non-current assets line 004 + line 013 + line 023         003     304,603            128,930          175,673               122,687
                Non-current intangible assets - total (lines 005
B.I.
                to 012)
                                                                          004          21,564             4,323            17,241              5,000

      B.I.1. Incorporation expenses (011) - /071, 091A/                   005            200               200                 0                  0

           2. Capitalized development costs (012) - /072, 091A/           006           5,000             1,000             4,000              5,000

           3. Software (013)-/073, 091A/                                  007           1,349              108              1,241                 0

           4. Valuable rights (014) - /074, 091A/                         008          15,000             3,000            12,000                 0

           5. Goodwill (015) - /075, 091A/                                009              0                  0                0                  0
              Other non-current intangible assets
           6.
              (019, 01X) - /079, 07X, 091A/
                                                                          010             15                  15               0                  0

                Acquisition of non-current intangible assets
           7.
                (041) - 093
                                                                          011              0                  0                0                  0

                Advance payments made for non-current intangible
           8.
                assets  (051) - 095A
                                                                          012              0                  0                0                  0
                Property, plant and equipment - total (lines 014 to
B.II.
                022)
                                                                          013     262,939            118,607          144,332               110,687

     B.II.1. Land (031) - 092A                                            014            880                  0              880                  0

           2. Structures (021) - /081, 092A/                              015          21,722              135             21,587                 0
              Individual movable assets and sets of movable
           3. assets                                                      016     196,554                90,022       106,532                40,508
              (022) - /082, 092A/

                Perennial crops
           4.
                (025) - /085, 092A/
                                                                          017              0                  0                0                  0

                Livestock
           5.
                (026) - /086,092A/
                                                                          018              0                  0                0                  0
                Other property, plant and equipment
           6.
                (029, 02X, 032) - /089, 08X, 092A/
                                                                          019          28,450            28,450                0                  0

              Acquisition of property, plant and equipment
           7.
              (042) - 094
                                                                          020          11,180                 0            11,180            70,047

              Advance payments made for property, plant and
           8. equipment                                                   021           4,153                 0             4,153                132
              (052) - 095A

                Value adjustment to acquired assets
           9.
                (+/- 097) +/- 098
                                                                          022              0                  0                0                  0

B.III.          Non-current financial assets - total (lines 024 to 031)   023          20,100             6,000            14,100              7,000

                Shares and ownership interests in a controlled entity
     B.III.1.
                (061) - 096A
                                                                          024          15,000             6,000             9,000              2,000

                Shares and ownership interests with significant
           2.
                influence over enterprises (062) - 096A
                                                                          025           5,000                 0             5,000              5,000

                Other long-term shares and ownership interests
           3.
                (063, 065) - 096A
                                                                          026            100                  0              100                  0
                                                                                                                                   Preceding
Desig-                                 ASSETS                            Line            Current accounting period                 accounting
nation                                    b                              No.                                                         period
     a                                                                    c     Gross           Correction           Net              Net
                                                                                  1                 2                 3                4

         4. Intercompany loans (066A) - 096A                             027              0                  0                0                  0
            Other non-current financial assets (067A, 069, 06XA) -
         5.
            096A
                                                                         028              0                  0                0                  0
              Loans with maturity up to one year (066A,067A,06XA)-
         6.
              096A
                                                                         029              0                  0                0                  0
            Acquisition of non-current financial assets
         7.
            (043) - 096A
                                                                         030              0                  0                0                  0

            Advance payments made for non-current financial
         8. assets                                                       031              0                  0                0                  0
            (053) - 095A

C.            Current assets line 033 + line 041 + line 048 + line 056   032     210,699                24,589       186,110               246,982

C.I.          Inventory - total (lines 034 to 040)                       033          78,110             9,500            68,610            85,883

     C.I.1. Raw material (112, 119, 11X) - /191, 19X/                    034          25,405             5,000            20,405            10,485
            Work in progress and semi-finished products
         2.
            (121, 122, 12X) - /192, 193, 19X/
                                                                         035          37,961             3,000            34,961            51,714

              Construction contracts where the expected time of
         3.
              completion exceeds one year 12X-192A
                                                                         036              0                  0                0                  0

         4. Finished goods (123) - 194                                   037          12,990             1,500            11,490            18,839

         5. Animals (124) - 195                                          038              0                  0                0                  0

         6. Merchandise (132, 13X, 139) - /196, 19X/                     039            542                  0              542                 519
            Advance payments made for inventory (314A) -
         7.                                                              040           1,212                 0             1,212              4,326
            391A
C.II.         Non-current receivables - total (lines 042 to 047)         041              0                  0                0                  0
          Trade receivables (311A, 312A, 313A, 314A, 315A,
  C.II.1.
          31XA) - 391A
                                                                         042              0                  0                0                  0

              Receivables from a controlled entity and a
         2.
              controlling entity (351A) - 391A
                                                                         043              0                  0                0                  0

            Other intercompany receivables
         3.
            (351A) - 391A
                                                                         044              0                  0                0                  0
              Receivables from participants, members, and
         4.
              association (354A, 355A, 358A, 35XA) - 391A
                                                                         045              0                  0                0                  0
              Other receivables (335A, 33XA, 371A, 373A, 374A,
         5.
              375A, 376A, 378A) - 391A
                                                                         046              0                  0                0                  0

         6. Deferred tax asset ( 481 A)                                  047              0                  0                0                  0

C.III.        Current receivables - total (lines 049 to 055)             048          85,639            15,089            70,550            86,248
          Trade receivables (311A, 312A, 313A, 314A, 315A,
 C.III.1.
          31XA) - 391A
                                                                         049          57,147            13,889            43,258            54,617

              Receivables from a controlled entity and a
         2.
              controlling entity (351A) - 391A
                                                                         050              0                  0                0                  0
            Other intercompany receivables
         3.
            (351A) - 391A
                                                                         051           1,000                 0             1,000                 0

            Receivables from participants, members, and
         4.
            association (354A, 355A, 358A, 35XA) - 391A
                                                                         052              0                  0                0                  0
                                                                                                                           Preceding
Desig-                                 ASSETS                    Line            Current accounting period                 accounting
nation                                    b                      No.                                                         period
     a                                                            c     Gross           Correction           Net              Net
                                                                          1                 2                 3                4

         5. Social security (336) - 391A                         053              0                  0                0                  0

         6. Tax assets (341, 342, 343, 345) - 391A               054          21,482                 0            21,482                 0
            Other receivables
         7. (335A, 33XA, 371A, 373A, 374A, 375A, 376A, 378A) -   055           6,010            1,200              4,810            31,631
            391A

C.IV.         Financial accounts - total (lines 057 to 061)      056          46,950                 0            46,950            74,851

C.IV.1. Cash on hand (211, 213, 21X)                             057            274                  0              274             15,557

         2. Bank accounts (221A, 22X +/-261)                     058          43,176                 0            43,176            59,294
            Bank accounts with notice period exceeding one
         3.
            year 22XA
                                                                 059              0                  0                0                  0

              Current financial assets
         4.
              (251, 253, 256, 257, 25X) - /291, 29X)
                                                                 060           3,500                 0             3,500                 0

              Acquisition of current financial assets
         5.
              (259) - 291
                                                                 061              0                  0                0                  0

D.            Accruals/deferrals - line 063 and line 064         062           3,742                 0             3,742              3,283

     D.1. Prepaid expenses (381, 382)                            063           3,742                 0             3,742              2,610

         2. Accrued income (385)                                 064              0                  0                0                 673

              Control number - total ( lines 001 to 064)         888    2,072,434           614,076          1,458,358         1,488,525
                                                                                                                        Preceding
Desig-                              LIABILITIES AND EQUITY                     Line
                                                                                                                        accounting
nation                                          b                              No.    Current accounting period           period
       a                                                                        c                 5                         6


                Total equity and liabilities line 066 + line 086 + line 116    065                        365,525                    372,952

A.              Equity line 067 + line 071 + line 078 + line 082 + line 085    066                        214,305                    141,026

A.I.            Share capital - total (lines 068 to 070)                       067                         67,300                     27,300

     A.I.1. Share capital (411 or +/- 491)                                     068                         67,300                     27,300

           2. Own shares and own ownership interests (/-/252)                  069                                 0                      0

           3. Change in share capital +/- 419                                  070                                 0                      0

A.II.           Capital funds - total (lines 072 to 077)                       071                           7,755                     5,730

  A.II.1. Share premium             (412)                                      072                                 0                      0

           2. Other capital funds (413)                                        073                           5,000                     5,000
                Legal reserve fund (Non-distributable fund) from capital
           3.
                contributions (417, 418)
                                                                               074                                730                   730
              Differences from revaluation of assets and liabilities
           4.
              (+/- 414)
                                                                               075                                 0                      0
           5. Investment revaluation reserves (+/- 415)                        076                           2,025                        0
              Differences from revaluation in the event of
           6. amalgamation into a separate accounting entity or                077                                 0                      0
              demerger       (+/- 416)

A.III.          Funds created from profit - total (lines 079 to 081)           078                         25,230                     20,230
  A.III.1. Legal reserve fund (421)                                            079                           6,000                     6,000
           2. Non-distributable fund (422)                                     080                                 0                      0
           3. Statutory funds and other funds (423, 427, 42X)                  081                         19,230                     14,230
                Net profit/loss of previous years
A.IV.
                line 083 and line 084
                                                                               082                         80,117                      8,284

 A.IV.1. Retained earnings from previous years (428)                           083                         80,117                      9,684

           2. Accumulated losses from previous years (/-/429)                  084                                 0                  -1,400
                Net profit/loss for the accounting period /+-/
A.V.            line 001 - (line 067 + line 071 + line 078 + line 082 + line   085                         33,903                     79,482
                086 + line 116)

B.              Liabilities line 87 + line 91 + line 102 + line 112            086                        148,103                    228,534
B.I.            Provisions - total (lines 088 to 090)                          087                           7,698                    12,126
     B.I.1. Legal provisions (451A)                                            088                                 0                   3,520
           2. Other long-term provisions (459 A, 45XA)                         089                                750                   700
           3. Short-term provisions (323, 32X, 451A, 459A, 45XA)               090                           6,948                     7,906
B.II.           Non-current liabilities - total (lines 092 to 101)             091                         55,259                     78,326

     B.II.1. Non-current trade liabilities (479A)                              092                                 0                      0
           2. Unbilled long-term supplies (476A)                               093                                 0                      0
              Non-current liabilities to a controlled entity and a
           3.
              controlling entity (471A)
                                                                               094                                 0                      0
           4. Other non-current intercompany liabilities (471A)                095                                 0                      0
           5. Long-term advance payments received (475A)                       096                                 0                      0
                                                                                                                     Preceding
Desig-                             LIABILITIES AND EQUITY                   Line
                                                                                                                     accounting
 nation                                        b                            No.    Current accounting period           period
     a                                                                       c                 5                         6

          6. Long-term bills of exchange to be paid (478A)                  097                                 0                        0
          7. Bonds issued (473A/-/255A)                                     098                                 0                        0
          8. Liabilities related to social fund (472)                       099                                240                     180
             Other non-current liabilities (474A, 479A, 47XA, 372A,
          9.
             373A, 377A)
                                                                            100                         52,029                      78,019

         10. Deferred tax liability     (481A)                              101                           2,990                        127

B.III.         Current liabilities - total (lines 103 to 111)               102                         40,308                      85,994
           Trade liabilities (321, 322, 324, 325, 32X, 475A, 478A, 479A,
  B.III.1.
           47XA)
                                                                            103                         35,020                      45,366

          2. Unbilled supplies (326, 476A)                                  104                                 0                        0
             Liabilities to a controlled entity and a controlling entity
          3.
             (361A, 471A)
                                                                            105                                 0                        0

               Other intercompany liabilities
          4.
               (361A, 36XA, 471A, 47XA)
                                                                            106                                 0                        0
             Liabilities to partners and association (364, 365, 366, 367,
          5.
             368, 398A, 478A, 479A)
                                                                            107                                 0                        0

          6. Liabilities to employees (331,333,33X,479A)                    108                           3,415                      4,135
          7. Liabilities related to social security (336, 479A)             109                           1,062                      1,928
             Tax liabilities and subsidies (341, 342, 343, 345, 346, 347,
          8.
             34X)
                                                                            110                                 0                   30,955

          9. Other liabilities (372A, 373A, 377A, 379A, 474A, 479A, 47X)    111                                811                   3,610
               Bank loans and financial assistance - total (lines 113 to
B.IV.
               115)
                                                                            112                         44,838                      52,088

  B.IV.1. Long-term bank loans (461A, 46XA)                                 113                         17,750                      25,000

          2. Current bank loans (221A, 231, 232, 23X, 461A, 46XA)           114                         27,088                      27,088

               Short-term financial assistance (241, 249, 24X, 473A,/-
          3.
               /255A)
                                                                            115                                 0                        0

C.             Accruals/deferrals - total (lines 117 and 118)               116                           3,117                      3,392
     C.1. Accrued expenses (383)                                            117                                17                        4
          2. Deferred income (384)                                          118                           3,100                      3,388

               Control number - total (lines 065 to 118)                    999                      1,425,080                    1,408,934
                                                                                      Income Statement Úč POD 2-01



                                           INCOME STATEMENT
                                          as at 31 December 2004 (SKK '000)


                                                 Month      Year                      Month     Year
                             for the period from 0 1         2 0 0 4          to      1 2       2 0 0 4




                                                                         Financial statements          Financial statements
                                                                         *)                            *)


                                                                          x        - ordinary          x        - prepared
                                                                                   - extraordinary              - approved
                                                                                   - interim


                                                                         *) check                           x
Identification number (IČO)
9 9 9 9 9 9 9 9

Legal name (designation) of the accounting entity
A B C          S   l   o v e n s k á                   v ý r o b a ,          s. r. o.


Legal form of the accounting entity
S p o l.           s      r. o.

Registered office of the accounting entity, street and number
V ý r o b n á                 u l.        1



Zip code               Municipality
8 0 0 0 0              B r a t        i   s   l a v a

Phone area code              Telephone number                      Fax number



e-mail



Prepared on:                 Signature of the accounting      Signature of the person           Signature of the person
                             entity's statutory body          responsible for the preparation   responsible for
                             or a sole trader who is          of the financial statements:      bookkeeping:
                             the accounting entity:
Approved on:
                                                                                                          Actual data

 Desig-                                                                    Line                                            Preceding
                                            Text                                  Current accounting period
 nation                                                                    No.                                          accounting period


       a                                        b                           c                1                                  2


I.              Revenue from the sale of merchandise (604)                 01                            2,370                               1,124

A.              Cost of merchandise sold ( 504)                            02                            2,371                               1,759

+               Trade margin line 01- line 02                              03                                  -1                             -635

II.             Production line 05 + line 06 + line 07                     04                         454,656                           708,513

                Revenue from the sale of own products and services
       II.1.
                (601, 602)
                                                                           05                         474,734                           676,625

                Changes in internal inventory
           2.
                ( +/- account group 61)
                                                                           06                         -23,228                               31,888

           3. Own work capitalized (account group 62)                      07                            3,150                                  0

B.              Production line 09 + line 10                               08                         320,244                           485,595

            Consumed raw materials, energy consumption, and
       B.1. consumption of other non-inventory supplies (501, 502,         09                         259,447                           383,260
            503)

           2. Services (account group 51)                                  10                          60,797                           102,335

+               Added value line 03 + line 04 -line 08                     11                         134,411                           222,283

C.              Personnel expenses total (lines 13 to 16)                  12                          58,568                               65,382

       C.1. Wages and salaries (521, 522)                                  13                          41,829                               47,504

                Remuneration of board members of company or
           2.
                cooperative (523)
                                                                           14                                  0                                0

           3. Social security expenses (524, 525, 526)                     15                          15,836                               17,116

           4. Social expenses (527, 528)                                   16                                 903                             762

D.              Taxes and fees (account group 53)                          17                                 285                             338

                Amortization of non-current intangible assets and
E.
                depreciation of property, plant and equipment (551)
                                                                           18                          16,699                               11,184

                Revenue from the sale of non-current assets and raw
III.
                materials (641, 642)
                                                                           19                            2,182                               3,771

                Carrying value of non-current assets sold and raw
F.
                materials sold (541, 542)
                                                                           20                            5,477                               3,136

                Use and reversal of provisions against operating income
IV.             and accounting for complex deferred expenses (652,         21                            6,056                               4,695
                654, 655)

                Creation of provisions for operations and accounting for
G.
                complex deferred expenses (552, 554, 555)
                                                                           22                            4,510                               6,410
                                                                                                               Actual data

 Desig-                                                                         Line                                            Preceding
                                            Text                                       Current accounting period
 nation                                                                         No.                                          accounting period


       a                                     b                                   c                1                                  2

             Use and reversal of value adjustments against operating
V.
             income (657, 658, 659)
                                                                                23                            6,029                                  0

             Creation of value adjustments against operating
H.
             expenses (557,558,559)
                                                                                24                          10,229                               21,029

VI.          Other operating income (644, 645, 646, 648)                        25                            1,369                                580

I.           Other operating expenses (543 to 546, 548, 549)                    26                                 693                             948

VII.         Transfer of operating income (-) (697)                             27                                  0                                0

J.           Transfer of operating expenses (-) (597)                           28                                  0                                0

             Profit/loss from operations line 11 - line 12 - line 17 - line
*            18 + line 19 - line 20 + line 21 - line 22 + line 23 - line 24 +   29                          53,586                           122,902
             line 25 - line 26 + (-line 27) - (-line 28)

VIII.        Revenue from the sale of securities and shares (661)               30                                  0                                0

K.           Securities and shares sold (561)                                   31                                  0                                0

             Income from non-current financial assets
IX.
             line 33 + line 34 + line 35
                                                                                32                            2,500                                  0

              Income from securities and ownership interests in a
        IX.1. controlled entity and in a company where significant              33                            2,500                                  0
              influence is held (665A)

           2. Income from other long-term securities and shares (665A)          34                                  0                                0

           3. Income from other non-current financial assets (665A)             35                                  0                                0

X.           Income from current financial assets (666)                         36                                  0                                0

L.           Expenses related to current financial assets (566 )                37                                  0                                0

             Gains on revaluation of securities and income from
XI.
             derivative transactions (664, 667)
                                                                                38                                  0                                0

             Loss on revaluation of securities and expenses related to
M.
             derivative transactions (564, 567)
                                                                                39                                  0                                0

XII.         Interest income (662)                                              40                            1,040                               1,979

N.           Interest expense (562)                                             41                            9,435                               9,786

XIII.        Exchange rate gains (663)                                          42                            7,890                              16,868

O.           Exchange rate losses (563)                                         43                            6,704                               5,999

XIV.         Other income from financial activities (668)                       44                                  0                                0

P.           Other expenses related to financial activities       (568, 569)    45                                 500                            1,000
                                                                                                               Actual data

Desig-                                                                          Line                                            Preceding
                                          Text                                         Current accounting period
nation                                                                          No.                                          accounting period


      a                                     b                                    c                1                                  2

            Use and reversal of provisions against income from
XV.
            financial activities (674)
                                                                                46                                 0                                 0

Q.          Creation of provisions for financial activities (574)               47                                 0                                 0

            Use and reversal of value adjustments against income
XVI.
            from financial activities (679)
                                                                                48                                 0                                 0

            Creation of value adjustments against expenses related
R.
            to financial activities (579)
                                                                                49                            3,000                               3,000

XVII.       Transfer of financial income (-) (698)                              50                                 0                                 0

S.          Transfer of financial expenses (-) (598)                            51                                 0                                 0

            Profit/loss from financial activities line 30 - line 31 + line 32
            + line 36 -line 37 + line 38 - line 39 + line 40 - line 41 + line
*
            42 - line 43 + line 44 - line 45 + line 46 - line 47 + line 48 -
                                                                                52                           -8,209                                -938
            line 49 + (-line 50) - (- line 51)

T.          Income tax on ordinary activities line 54+ line 55                  53                          13,264                               42,447

        T.1. - current (591,595)                                                54                          11,545                               41,320

          2. - deferred (+/-592)                                                55                            1,719                               1,127

            Profit/loss from ordinary activities
**
            line 29 + line 52 - line 53
                                                                                56                          32,113                               79,517

XVIII.      Extraordinary income (account group 68)                             57                            6,660                                  1

U.          Extraordinary expenses (account group 58)                           58                            3,677                                 64

            Income tax on extraordinary activities
V.
            line 60 + line 61
                                                                                59                            1,193                                 -28

      V.1. - current (593)                                                      60                            1,193                                 -28

          2. - deferred (+/- 594)                                               61                                 0                                 0

            Profit/loss from extraordinary activities
*
            line 57 - line 58 - line 59
                                                                                62                            1,790                                 -35

            Transfer of net profit/net loss shares to partners
Z.
            (+/-596)
                                                                                63                                 0                                 0

            Profit/loss for the accounting period
***
            (+/-) line 56 + line 62 - line 63
                                                                                64                          33,903                               79,482

            Control number total (lines 01 to 64)                               99                       2,045,619                         3,200,065

				
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