Aerodrom Nikola Tesla : Annual Report for 2022 - Aerodrom Nikola Tesla a.d. , Beograd

Under Article 71 of the Capital Market Law ("Official Gazette of the RS", no. 129/2021), the Rulebook on the content, form and manner of publication of annual, semi-annual and quarterly reports of public companies ("Official Gazette of the RS", no. 14/2012, 5/2015, 24/2017 and 14/2020) Airport Nikola Tesla Belgrade Joint Stock Company publishes:

Annual report for the year 2022

Content of the report

1. Financial report:

• Income statement for the period January- December 2022;
• Balance sheet as of December 31st 2022;
• Statement on other results for the period January- December 2022;
• Report on changes in equity for the period January- December 2022;
• Cash flow statement for the period January- December 2022;
• Notes to the financial statements as on 31st December 2022.

1. Audit report with financial report for the year 2022.
2. Business report for the period January- December 2022.
3. Statement

Note : Annual report for the year 2022 has not yet been adopted by the Assembly, as the competent body of JSC Airport Nikola Tesla Belgrade.

Under Article 73 of the Capital Market Act, within seven working days from the date of the Assembly session JSC Airport Nikola Tesla Belgrade will announce the Decision on the adoption of the Annual Financial Report for the year 2022, the Decision on the adoption of the auditor's report for the Annual Financial Report for the year 2022, the Decision on the adoption of the Business Report for the year 2022 and the Decision on the distribution of profits for the year 2022.

JSC AIRPORT NIKOLA TESLA BELGRADE

FINANCIAL REPORTS

December 31st 2022

1. INCOME STATEMENT for the period January-December 2022;

1. BALANCE SHEET as of 31st December 2022;
2. REPORT ON OTHER RESULTS for the period January-December 2022;
3. REPORT ON CHANGES IN EQUITY for the period January-December 2022;
4. REPORT ON CASH FLOWS for the period January-December 2022;
5. NOTES TO THE FINANCIAL STATEMENTS as of 31st December 2022.

March, 2023

PROFIT AND LOSS STATEMENT

for the period from 1st January to 31st December, 2022

PROFIT AND LOSS STATEMENT

For period 1st January to 31st December, 2022

					-	In thousand dinars
Group of accounts,			Аutomatic			Amount
account		ITEM	data	Note
		processing
				Current year	Last year
1		2	3	4	5	6
	A. OPERATING REVENUES
	(1002 + 1005+ 1008+1009-1010+1011+1012)	1001		704,415	538,062
60	I. REVENUE FROM THE SALE OF GOODS(1003 + 1004)	1002
600, 602 and 604	1. Revenues from the sale on the domestic market	1003
601, 603 and 605	2. Revenues from the sale on the foreign market	1004
61	II. REVENUE FROM SALE OF PRODUCTS AND SERVICES
(1006+1007)	1005
610, 612 and 614	1. Revenues from sales of products and services on the domestic market	1006
611, 613 and 615	2. Revenues from the sale of products and services on the foreign market	1007
62	III. REVENUE FROM ACTIVATION OF GOODS AND EFFECTS	1008
630	IV. INCREASE IN THE VALUE OF STOCK OF UNFINISHED AND FINISHED
PRODUCTS	1009
631	V. DECREASE IN THE VALUE OF STOCK OF UNFINISHED AND FINISHED
PRODUCTS	1010
64 and 65	VI. OTHER OPERATING REVENUES	1011	4	704,415	538,062
68, except	VII. REVENUES FROM VALUE ADJUSTMENT OF ASSETS (OTHER THAN
683, 685 and 686	FINANCIAL)	1012
	B. BUSINESS EXPENSES	1013		883,720	891,260
	(1014+1015+1016+1020+1021+1022+1023+1024)
50	I. PURCHASE VALUE OF GOODS SOLD	1014
51	II. COST OF MATERIAL, FUEL AND ENERGY	1015	5	1,996	1,958
52	III. COST OF WAGES, SALARIES AND OTHER PERSONAL EXPENSSES			160,936
(1017+1018+1019)	1016	6	151,280
520	1. Cost of wages and salaries	1017	6	115,089	110,948
521	2. Cost of taxes and contributions for wages and salaries	1018	6	18,542	18,323
52 except 520 and 521	3. Other personal expenses	1019	6	27,305	22,009
540	IV. DEPRECIATION COSTS	1020	8	593,613	596,042
58, except 583, 585	V. COSTS FROM VALUE ADJUSTMENT OF ASSETS (OTHER THAN
and 586	FINANCIAL)	1021
53	VI. COST OF PRODUCTION SERVICES	1022	7	11,359	11,095
54 except 540	VII. COST OF PROVISIONS	1023	9	5,908	22,455
55	VIII. INTANGIBLE COSTS	1024	10	109,908	108,430
	C. BUSINESS PROFIT (1001-1013)≥0	1025
	D. OPERATING LOSS (1013 - 1001) ≥ 0	1026		179,305	353,198
	E. FINANCIAL REVENUES			56,294
	(1028+1029+1030+1031)	1027	11	34,861
660 and 661	G.	FINANCIAL REVENUES FROM PARENT COMPANIES, SUBSIDARIES
	AMD	1028
662	II. INTEREST REVENUES	1029	11	14,169	6,862
663 and 664	III. POSITIVE FOREIGN EXCHANGE RATE DIFFERENCES AND POSITIVE		11	42,125	27,999
EFFECT OF CURRENCY CLAUSE	1030
665 and 669	IV. OTHER FINANCIAL REVENUES	1031
	F. FINANCIAL EXPENSES		12	29,710
	(1033+1034+1035+1036)	1032	6,547
560 and 561	G.	FINANCIAL EXPENSES FROM PARENT, SUBSIDARIES AMD PTHER
AFFILIATED COMPANIES	1033
562	II. INTEREST EXPENSES	1034	12	17	23
563 and 564	III. NEGATIVE FOREIGN EXCHANGE RATE DIFFERENCES AND NEGATIVE		12	27,526	5,299
EFFECT OF CURRENCY CLAUSE	1035
566 and 569	IV. OTHER FINANCIAL EXPENSES	1036	12	2,167	1,225
	G. PROFIT FROM FINANCING (1027-1032) ≥ 0	1037		26,584	28,314
	H. LOSS FROM FINANCING (1032- 1027) ≥ 0	1038

PROFIT AND LOSS STATEMENT (continued)

in the period from 1st January to 31st December, 2022

PROFIT AND LOSS STATEMENT

For period 1st January to 31st December, 2022

				-	in thousand dinars
Group of accounts,		Аutomatic			Amount
ITEM	data	Note
account
	processing
			Current year	Last year
1	2	3	4	5	6
683,685 and 686	I. REVENUES FORM VALUE ADJUSTMENT OF FINANCIAL ASSETS
AT FAIR VALUES IN THE PROFIT AND LOSS STATEMENT			35,428
	1039	13	20,714
583,585 и 586	J. EXPENSES FORM VALUE ADJUSTMENT OF FINANCIAL ASSETS			9,435
AT FAIR VALUES IN THE PROFIT AND LOSS STATEMENT
	1040	14		45,399
67	K. OTHER REVENUES	1041	15	182,883	105,021
57	L. OTHER EXPENSES	1042	16	3,044	9,885
	M. TOTAL REVENUES			979,020
	(1001+1027+1039+1041)	1043		698,658
	N. TOTAL EXPENSES			925,909
	(1013+1032+1040+1042)	1044		953,091
	O. REGUALR OPERATING PROFIT BEFORE TAXATION			53,111
	(1043-1044)≥ 0	1045
	P. REGUALR OPERATING LOSS BEFORE TAXATION
	(1044-1043)≥ 0	1046			254,433
	Q. NET OPERATING PROFIT THAT IS WITHHELD, THE EFFECT OF
69-59	THE CHANGE IN ACCOUNTING POLICY AND CORRECTION OF
	MISTAKES FROM PREVIOUS PERIODS	1047	17		1,706
	R. NET OPERATING LOSS THAT IS WITHHELD, THE EFFECT OF			4,541
59-69	THE CHANGE IN ACCOUNTING POLICY AND CORRECTION OF		17
	MISTAKES FROM PREVIOUS PERIODS	1048
	S. PROFIT BEFORE TAXATION	1049		48,570
	(1045-1046+1047-1048)≥ 0
	T. LOSS BEFORE TAXATION	1050	18		252,727
	(1046-1045+1048-1047)≥0
	U. PROFIT TAX
721	I. TAX EXPENSES OF PERIOD	1051	19
772, debit balance	II. DEFERRED TAX EXPENSES OF PERIOD	1052	19	28,342	37,287
772, credit balance	III. DEFERRED TAX REVENUES OF PERIOD	1053
723	V. PAID SALARIES OF THE EMPLOYER	1054
	W. NET PROFIT	1055		20,228
	(1049-1050-1051-1052+1053-1054)≥ 0
	Y. NET LOSS	1056			290,014
	(1050-1049+1051+1052-1053+1054) ≥0
	I.NET PROFIT BELONGING TO MINOR STAKEHOLDERS	1057
	II.NET PROFIT BELONGING TO MAJOR STAKEHOLDERS	1058
	III.NET LOSS BELONGING TO MINOR STAKEHOLDERS	1059
	IV.NET LOSS BELONGING TO MAJOR STAKEHOLDERS	1060
	V. EARNINGS PER SHARE
	1. Basic earnings per share	1061	20	0.58	(8.28)
	2. Decreased (diluted) earnings per share	1062