BALANCE SHEET on, 20 - in 000 RSD

Transcription

1 To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes Name Head office (town, address) : Group of account, account BALANCE SHEET on, 20 - in 000 RSD POSITION Remark Current year Previous year ASSETS PERMANENT ASSETS 10 Intangible assets Immovables and equipment Investment immovables Long-term securities held to maturity Securities available for sale , 138 Long-term deposits and other longterm financial investments Deferred tax assets Permanent assets for sale and assets of businesses to be ceased 008 CURRENT ASSETS 20 Inventories Receivables for overpaid tax on profit , 211, 219, 24, 25 Long-term receivables and accrued expenses Short-term part of long-term financial investments ,229 Short-term deposits and other shortterm financial investments Short-term securities held to maturity Securities available for sale Securities per fair value in Profit and Loss Account Cash and cash equivalents 017 TOTAL ASSETS ( from 001 to 017) 018 EQUITY 30 Capital Share premium , 312 Law, statutory and similar reserves (except 321and 322) Revaluation reserves Unrealized profits from securities Unrealized losses from securities Retained earnings 107

2 Group of account, account POSITION Remark Current year Previous year Uncovered loss Own shares 109 TOTAL EQUITY ( ) LIABILITIES LONG-TERM LIABILITES 40 Long-term provisions Long-term liabilities to affiliated entities Liabilities from long-term securities issued Long-term loans Long-term liabilities from long-term rent Other long-term financial liabilities Deferred tax liabilities 117 SHORT-TERM LIABLITIES 43 Short-term financial liabilities , 45, 47 Operating liabilities and deferred expenses Liabilities from salaries and compensations and other liabilities for taxes, contributions and other duties Liabilities for permanent assets for sale and assets of businesses to be ceased Liabilities from current tax on profit 122 TOTAL LIABILITIES ( from 111 to 122) 123 TOTAL LIABILITIES ( ) 124 OFF-BALANCE SHEET ITEMS Off balance sheet assets Off balance sheet liabilities 127 In on, 200 Person authorized to compose Financial Statement S.P. Legal representative The form is prescribed by Rule on contents and form of Financial Statements for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011)

3 To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes Name Head office (town, address) : Group of account, account PROFIT AND LOSS ACCOUNT from to, 20 - in 000 RSD POSITION Remark Current year Previous year Compensation income from payment of pension contributions Compensation income from funds management Other income from fund management Costs related to the investment of funds assets Marketing costs Service costs of custody bank , 504 Intermediary costs Costs of investment researches Other expenses of funds management 209 Profit from funds management ( ) Loss from funds management ( ) 610,619, 67except 672 Other operating income Net profit from sale of financial investments Net loss from sale of financial investments Salaries, wages and other personnel indemnities , 54, 57 except 572 Depreciation, provision,services costs and other operating expenses Financial income Financial expenses Income from assets value adjustment Expenses from assets value adjustment 220 Profit from regular business operations before tax ( ) Loss from regular business operations before tax ( ) Profit of businesses to be ceased Loss of businesses to be ceased Profit from increase of deferred tax assets and decrease of deferred tax liabilities 225

4 -in 000 RSD Group of account, account POSITION Remark Current year Previous year Loss from decrease of deferred tax assets and increase of deferred tax liabilities Tax on profit 227 Profit ( ) Loss ( ) In, 20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )

5 To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes Name Head office (town, address) : POSITION CASH FLOW STATEMENT from, to, 20 Current year Amount Previous year - in 000 RSD A. CASH FLOWS FROM OPERATING ACTIVITIES I. Cash inflows from operating activities (from 302 to 305) Inflows from payment of compensations Inflows from management compensations Inflows from compensations for services of fund members Inflows from other operating income 305 II. Cash outflows from operating activities (from 307 to 312) Outflows from fund management expenses Outflows from gross salaries, wages and other personnel indemnities Outflows from taxes, contributions and other duties payable from income Outflows from other operating expenses Paid tax on profit Dividends paid 312 III. Net cash inflow from operating activities ( ) 313 IV. Net cash outflow from operating activities ( ) 314 B. CASH FLOWS FROM INVESTING ACTIVITIES I. Cash inflows from investing activities (from 316 to 320) Inflows from securities Inflows from sale of intangible investments and fixed assets Interest inflows Net inflows from deposists Other inflows from investing activities 320 II. Cash outflows from investing activities (from 322 to 325) Outflows from investment in securities Outflows from purchase of intangible investments and fixed assets Net outflows from deposits Other outflows from investing activities 325

6 - in 000 RSD POSITION Current year Amount Previous year III. Net cash inflow from investing activities ( ) 326 IV. Net cash outflow from investing activities ( ) 327 V. CASH FLOWS FROM FINANCING ACTIVITIES I. Cash inflows from financing activities (from 329 to 333) Inflows from capital increase Inflows from long-term loans and subordinated liabilities Net inflows from short-term loans Inflows from securities Other inflows from financing activities 333 II. Cash outflows from financing activities (from 335 to 340) Outflows from repurchase of own shares Outflows from long-term loans and subordinated liabilities Net outflows from short-term loans Net outflows from securities Outflows from interests Other outflows from financing activities 340 III. Net cash inflow from financing activity ( ) 341 IV. Net cash outflow from financing activity ( ) 342 G. TOTAL NET CASH INFLOWS ( ) 343 D. TOTAL NET CASH OUTFLOWS ( ) 344 DJ. NET CASH INCREASE ( ) 345 E. NET CASH DECREASE ( ) 346 Ž. CASH AT THE BEGINNING OF THE YEAR (Remark: ) Z. POSITIVE EFFECT ON EXCHANGE RATE CHANGES FROM CASH CALCULATION I. NEGATIVE EFFECT ON EXCHANGE RATE CHANGES FROM CASH CALCULATION J. CASH AT THE END OF THE PERIOD (Remark: ) ( ) In, Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )

7 To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes Name Head office( town, address) CAPITAL CHANGES STATEMENT from,. to,,20 - in 000 RSD No. DESCRIPTION Subscribed Share Share capital capital Other capital premium (account 300) unpaid (account 310) (account309) State on January 1st, previous year - increase previous year -decrease year year State on December 31st, previous year - increase previous year -decrease year year State on December 31st,

8 - in 000 RSD No. DESCRIPTION Reserves (account 311,312) Revaluation reserves (account 32 except acc. 321 Retained earnings (group 33) Loss up to equity (group 34) and 322) State on January 1st, previous year -increase previous year -decrease year year State on December 31st, previous year - increase previous year -decrease year year State on December 31st,

9 - in 000 RSD No. DESCRIPTION Own shares (group 35) Unrealized profits from securities (account 321 ) Unrealized losses from securities (account 322) Total (col ) State on January 1st, previous year increase previous year decrease year year State on December 31st, previous year increase previous year decrease year year State on December 31st,

10 No. DESCRIPTION 1 - in 000 RSD Loss above equity State on January 1st, previous year increase previous year decrease year 561 year State on December 31st, previous year increase previous year decrease year 567 year State on December 31st, 569 In, 20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )

11 To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes Name Head office( town, address) STATISTICAL ANNEX for the year 20 Data on specific types of assets, liabilities, expenses and income and number of employees - in 000 RSD Account group, account POSITION Current year Previous year Liabilities for dividends and participation in profit Liabilities for net wages, salaries and personal indemnities except for compensations which are refunded 602 (credit transaction with opening balance) 461 Liabilities for tax on salaries and wages payable by employed (credit transaction 603 with opening balance ) 462 Liabilities for contributions on salaries and wages payable by employed (credit 604 transaction with opening balance ) 463 Liabilities for taxes and contributions on salaries and wages payable by employer (credit transaction with 605 opening balance ) 530 Depreciation costs Costs of material, energy and services and non-material costs 607 part 542, part 555 Cost of land rent Insurance premium costs 609 part 546 Taxes 610 part 546 Contributions costs Costs of salaries, wages and other personal indemnities Costs of salaries and wages (gross) Costs of contributions on salaries and wages payable by employer , 553, 554, Costs of contributions for individuals (gross) derived from contract (temporary service contract, author's 615 contract, part time service contract and other contracts) Costs of compensations of managing and supervisory board Other personal indemnities 617 part 560, part 561, 562 Interest expenses 618 part 560, part 561, Interest expenses for loans and 619 part 562 accounts in banks 61 Other operating expenses 620 part 610 Income from land rent Interest income 622

12 - in 000 RSD Account group, account POSITION Current year Previous year part 662 Interest income from accounts and deposits in banks 623 part 669 Income from dividends and stakes in profit 624 Damage compensations from insurance companies (receivables during the year 625 derived from insurance policy) Purchase of permanent assets during the year - non - material investments 626 Purchase of permanent assets during the year - immovables, equipment and invested immovables 627 Average number of employees at the end of each month (whole number) 628 Donations, gifts and similar nonrecurring donations in money or in kind DESRIPTION Population Humanitarian, sport, cultural, socio-political and other non-profit organizations School and sanitary institutions, institutions of social work and other state institutions and funds Total From that purchase and construction of fixed assets (buildngs, equipment and etc) In,20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )