FINANCIAL STATEMENTS OF KDD CENTRAL SECURITIES CLEARING CORPORATION (KDD)

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1 FINANCIAL STATEMENTS OF KDD CENTRAL SECURITIES CLEARING CORPORATION (KDD) for the year ended December 31, 2013 (abbreviated) Ljubljana, February 2014 Boris Tomaž Šnuderl President and CEO Davor Pavić Deputy President and COO

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3 Balance sheet as at December 31, Statement of comprehensive income for the year ended December 31, Cash flow statement of KDD d.d. for the year ended December 31, Cash flow statement of Guarantee fund, clearing and settlement for the year ended December 31, Statement of changes in equity for the year ended December 31, Statement of changes in equity for the year ended December 31,

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5 Financial Statements Balance sheet as at December 31, 2013 ( EUR) ASSETS OF KDD, GUARANTEE FUND, CLEARING AND SETTLEMENT ASSETS OF KDD Long-term assets Intangible assets, long-term deferred costs and accrued revenue Property, plant and equipment Long-term investments Deferred tax assets Current assets Short-term investments Short-term operating receivables Cash Short-term deferred costs and accrued revenue ASSETS OF GUARANTEE FUND, CLEARING AND SETTLEMENT OFF BALANCE SHEET ASSETS EQUITY AND LIABILITIES OF KDD, GUARANTEE FUND, CLEARING AND SETTLEMENT EQUITY AND LIABILITIES OF KDD Equity Called-up capital Capital surplus Revenue Revaluation surplus Retained earnings Net profit for the period Provisions, long-term accrued costs and deferred revenue Short-term liabilities Short-term operating liabilities Short-term accrued costs and deferred revenue LIABILITIES OF GUARANTEE FUND, CLEARING AND SETTLEMENT OFF BALANCE SHEET LIABILITIES

6 KDD Central Securities Clearing Corporation Statement of comprehensive income for the year ended December 31, 2013 (EUR) Operating revenue Net sales Other operating revenue (including revaluation operating revenue) Operating expenses Costs of material used Costs of services Labour costs Write-downs in value Other operating expenses Operating profit Financial revenue Financial expenses Profit/loss from financing activities Profit from ordinary activities Other revenue Other expenses Profit from other activities Total profit of KDD Revenue of Guarantee fund Expenses of Guarantee fund Profit of Guarantee Fund 0 0 Income tax Deferred taxes Net profit for the period Changes in revaluation surplus Total comprehensive income

7 Financial Statements Cash flow statement of KDD d.d. for the year ended December 31, 2013 (EUR) A. Cash flows from operating activities a) Net profit b) Adjustments for Depreciation (+) Revaluation operating revenue (-) and expenses (+) Financial revenue /expenses excluding financial revenue / expenses from operating receivables (-) / liabilities (+) c) Changes in net operating assets in the operating balance sheet items (including accruals and deferrals, provisions and deferred tax assets and liabilities) Opening less closing operating receivables, deferred costs and accrued revenue Opening less closing deferred tax assets Closing less opening operating liabilities, accrued costs and deferred revenue and provisions d) Net cash from operating activities B. Cash flows from investing activities a) Cash receipts from investing activities Interest and dividends received from investing activities Cash receipts from disposal of intangible assets, property, plant and equipment Cash receipts from disposal of investments b) Cash disbursements from investing activities Cash disbursements to acquire intangible assets, property, plant and equipment Cash disbursements to acquire investments c) Net cash flow investing activities C. Cash flows from financing activities b) Cash disbursement from financing activities Cash repayments of equity Dividends and other profit shares paid c) Net cash from financing activities D. Closing balance of cash x) Net cash inflow and outflow for the period y) Opening balance of cash

8 KDD Central Securities Clearing Corporation Cash flow statement of Guarantee fund, clearing and settlement for the year ended December 31, A. Cash flows from operating activities a) Payments of liquidity b) Cash receipts from settlement c) Cash disbursement from settlement c) Net cash from operating activities B. Cash flow from investing activities a) Cash receipts from investing activities Interests received from investing activities Cash receipts from disposal of short-term investments b) Cash disbursements from investing activities Cash disbursements to acquire short-term investments c) Net cash flow from investing activities C. Cash flow from financing activities a) Cash receipts from financing activities Cash proceeds from increase in financial liabilities b) Cash disbursements from financing activities Interest paid on financing activities Cash repayments of financial liabilities c) Net cash from financing activities D. Closing balance of cash x) Net cash inflow or outflow for the period y) Opening balance cash

9 Financial statements Statement of changes in equity for the year ended December 31, 2013 (EUR) Share capital Capital surplus Legal Reserves for own shares Own shares Statutory Other revenue Revaluation surplus Retained earnings Net profit for the period I/1 II III/1 III/2 III/3 III/4 III/5 IV V/1 VI/1 VII Total A B.1 Transactions with owners c) Purchase of own shares g) Dividends B.2 Total comprehensive income a) Net profit for the period č) Changes in revaluation surplus B.3 Changes in equity a) Allocation of net profit for the previous year d) Formation of for own shares C Accumulated profit

10 KDD Central Securities Clearing Corporation Statement of changes in equity for the year ended December 31, 2012 (EUR) Share capital Capital surplus Legal Reserves for own shares Own shares Statutory Other revenue Revaluation surplus Retained earnings Net profit for the period Total I/1 II III/1 III/2 III/3 III/4 III/5 IV V/1 VI/1 VII A B.1 Transactions with owners c) Purchase of own shares g) Dividends B.2 Total comprehensive income a) Net profit for the period č) Changes in revaluation surplus B.3 Changes in equity a) Allocation of net profit for the previous year d) Formation of for own shares C Accumulated profit

3 Audited financial statements for the year ended 31 December 2009

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