National Statistics Act (OJ RS, No. 45/95 and 9/01)
Annual Programme of Statistical Surveys (OJ RS, No. 97/13)
Data reporting is obligatory.
.
POSL-P/ČL
QUARTERLY QUESTIONNAIRE
ON PERFORMANCE OF ENTERPRISES
- reporting for the _____________ quarter of 2014
BUSINESS ENTITY
Registration number
Name and headquarters
Person responsible for the reported data:
Telephone number of the person completing the questionnaire:
E-mail address of the person completing the questionnaire:
Status of the reporter (please select the status from the code list)
(10 – Data entry, 40 – Reporting unit does not operate, 41 – Bankruptcy, liquidation, 42 – Unit is deleted from the Business Register of
Slovenia, 50 – At the time of observation the unit is still, 71 – Merger, 72 – Demerger, 73 – Merger by acquisition)
Registration numbers of legal successors (for statuses 71, 72, 73):
Electronic reporting via the AJPES web portal.
1.
2.
3.
4.
Reporting deadlines:
First quarter of 2014: 10. 4. – 30. 4. 2014
Second quarter of 2014: 10. 7. – 31. 7. 2014
Third quarter of 2014: 10. 10. – 31. 10. 2014
Fourth quarter of 2014: 10. 1. – 31. 1. 2015
Help and information:
If you need further clarification
questionnaire, please call us at
2340_687 (SURS).
For technical assistance, contact
AJPES department (from the list
website).
on the content of the
the phone number (01)
the staff of the relevant
published on the AJPES
Purpose of the statistical survey POSL-P/ČL
With the statistical questionnaire POSL-P/ČL we monitor the financial position and profit or loss of business entities. At the same
time we collect the basic value data for quarterly assessment of current economic trends, and therefore gross domestic product,
which is one of the most important indicators of economic activity of the country. These are important data that are the basis for
current economic policy measures. The survey is based on a sample of up to 5,000 business entities (companies, branches of
foreign companies and co-operatives) in Slovenia.
Reporting obligation and data confidentiality
Data reporting is obligatory. Please be sure to complete the questionnaire within the above deadlines to avoid our warning that the
questionnaire has not been answered.
Use and presentation of data
The data that you give us are confidential and will be protected in line with the law. They will only be used for statistical purposes, so
they will be considered only in the totals and individual enterprises will not be recognizable from them. Survey results will be
published in the publications of the Statistical Office of the Republic of Slovenia and on the website http://www.stat.si.
Thank you for the cooperation!
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1
Table 1. Balance sheet
EUR (without cents)
Recommended
accounts
Items
Reported data as of
dd. mm. yyyy
AOP designation
(enter new data:
from annual
- if the change occurred
reports*
or
Situation as of
dd. mm. yyyy
if you did not report in the
previous quarter)**
1
COMPANIES CO-OPERATIVES
ASSETS
for companies (002+032+053), for co-operatives (002+034+055)
A. LONG-TERM ASSETS
for companies (003+010+018+019+027+031),
for co-operatives (003+010+020+021+029+033)
00, part 08, part I...Intangible assets and long-term deferred costs and accrued revenue or
13
Intangible assets and long-term prepaid expenses
02,03,04,05,
II. Tangible fixed assets
part 08, part 13
01
III. Investment property
IV. Long-term investments
for companies (020+024), for co-operatives (022+026)
1. Long-term investments, excluding loans
06
001
001
002
002
003
003
010
010
018
020
019
021
020
022
024
026
V. Long-term operating receivables
027
029
VI. Deferred tax assets
031
033
032
034
033
035
034
036
2. Long-term loans
part 07
part 08
09
B. CURRENT ASSETS
for companies (033+034+040+048+052), for co-operatives (035+036+042+050+054)
67
I. Assets (disposal groups) held for sale
II. Inventories
for companies (035+036+037+038+039), for co-operatives (037+038+039+040+041)
1. Materials and raw materials
035
037
60
2. Work in progress
036
038
63
3. Products
037
039
4. Goods for resale
038
040
5. Advances given for inventories
039
041
040
042
045
047
IV. Short-term operating receivables
048
050
V. Bank balance, checks and cash
052
054
053
055
055
057
056
058
072
073
075
076
076
077
078
079
30, 31, 32
65, 66
part 13
part 07,17, part
18
part 07, part 18
part 08, 12, part
13,14,15,16,
part 18
10, 11
19
III. Short-term investments
- Of which: Short-term loans
I.
SHORT-TERM DEFERRED COSTS AND ACCURED REVENUES
LIABILITIES
for companies (056+072+075+085+095), for co-operatives (058+073+076+086+096)
90,91,92,93,95 A. EQUITY CAPITAL
96
J.
PROVISIONS AND LONG-TERM ACCURED COSTS AND DEFERRED REVENUE
C. LONG-TERM LIABILITIES
for companies (076+080+084), for co-operatives (077+081+085)
part 97
part 97
I. Long-term financial liabilities
- Of which: Long-term financial liabilities to banks
part 98
II. Long-term operating liabilities
080
081
part 98
III. Deferred tax payable
084
085
085
086
Č. SHORT-TERM LIABILITIES
for companies (086+087+091), for co-operatives (087+088+092)
21
I. Liabilities of disposal groups
086
087
27, part 97
II. Short-term financial liabilities
087
088
089
090
091
092
095
096
part 27, part 97
- Of which: Short-term financial liabilities to banks
22,23,24,25,26,
III. Short-term operating liabilities
28, part 98
29
K. SHORT-TERM ACCURED COSTS AND DEFERRED REVENUE
2
* Listed are AOP designations from the Balance sheet (Annex 2A for companies and Annex 3A for co-operatives) for sending annual reports to AJPES.
** Enter new data:
- if the data reported as of the stated day differ significantly from the true value, or if the data as of that date have not yet been reported.
2
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Table 2. Profit and loss statement (Income statement)
EUR (without cents)
Recommended
accounts
Items
AOP designation
from annual
reports*
Reported data for the
period
1. 1. yyyy - dd. mm. yyyy
(enter new data if the change
occurred)
1
A. NET SALES REVENUE (111+115+118)
part 76
I.….Net revenue from sales on the domestic market
111
..II.…Net revenue from sales on the EU market
115
part 76
..III.…Net revenue from sales outside the EU market
118
B. INCREASE IN THE VALUE OF INVENTORIES OF PRODUCTS AND WORK
IN PROGRES
121
C. DECREASE IN THE VALUE OF INVENTORIES OF PRODUCTS AND WORK
IN PROGRES
122
Č. CAPITALISED OWN PRODUCTS AND SERVICES
123
part 76
D. SUBSIDIES, GRANTS, ALLOWANCES, COMPENSATION AND OTHER
REVENUE ASSOCIATED WITH PRODUCTS AND SERVICES
124
part 76
E. OTHER OPERATING REVENUE
125
F. GROSS OPERATING RETURNS (110+121-122+123+124+125)
126
G. OPERATING EXPENSES (128+139+144+148)
127
I. Cost of goods, materials and services (129+130+134)
128
part 70
1.
Value of goods and materials sold
129
40
2.
Cost of materials
130
3.
Cost of services
134
41
47
43,72
43
44,48
48
II. Labour costs
139
III. Write-offs
144
- Of which: Depreciation and amortisation expense
IV. Other operating expenses
- Of which: Other costs
145
148
150
H. OPERATING PROFIT (126-127)
151
I. OPERATING LOSS (127-126)
152
J. FINANCIAL REVENUE (155+160+163)
153
Financial revenue from interest, also included in II. in III
154
part 77
I. Financial revenue from shares and interests
155
part 77
II. Financial revenue from loans
160
part 77
III. Financial revenue from operating receivables
163
part 74
part 74
part 74
part 74
part 78
part 78
K. FINANCIAL EXPENSES (168+169+174)
166
Financial expenses for interest, also included in II. in III
167
..I.….Financial expenses from impairment and write-offs of investments
168
II.…Financial expenses from financial liabilities
- Of which: Financial expenses for loans from banks
III.…Financial expenses from operating liabilities
169
171
174
L. OTHER REVENUE (179+180)
178
I.…Subsidies, grants and similar revenue not associated with products and
services
179
II.…Other financial revenue and other revenue
2
110
part 76
79
Data for the period
1. 1. yyyy - dd. mm. yyyy
180
75
M. OTHER EXPENSES
181
80
N. TOTAL PROFIT
(151-152+153-166+178-181)
182
80
O. TOTAL LOSS
(152-151-153+166-178+181)
183
* Listed are AOP designations from the Profit and loss statement (Annex 2B) for sending annual reports to AJPES.
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3
Table 3. Gross investment in fixed assets
EUR (without cents)
Reported data for the
Reported data for the
period
Purchase of new fixed
period
1. 1. yyyy - dd. mm. Purchase of existing
assets
during
the
1. 1. yyyy - dd. mm. yyyy
fixed assets during the
yyyy
period
(purchase of new fixed
AOP
period
(purchase of existing
assets)
designation
1. 1. yyyy - dd. mm. yyyy
1. 1. yyyy - dd. mm. yyyy
fixed assets)
(enter new data if the
Items
(enter new data if the
change occurred)
change occurred)
1
GROSS INVESTMENT IN FIXED ASSETS
(301+302+303+304+306+307+308+309)
300
Land
301
Buildings and other structures
302
Transport equipment
303
Other equipment and machinery
304
- of which imported (from a supplier outside Slovenia)
305
Other tangible fixed assets – vineyards, orchards, breeding stock,
investment in fixed assets owned by other proprietors and other
tangible fixed assets
2
3
4
306
Purchased software and own-account software, including software
licenses
307
Studies, projects and other intangible fixed assets
308
Leases, patented entities, brands and concessions – software
licenses are included in 307
309
Table 4. Other data
EUR (without cents)
Reported data for the
period
Data for the period
1. 1. yyyy - dd. mm. yyyy
AOP designation (enter new data if the change 1. 1. yyyy - dd. mm. yyyy
Items
occurred)
1
Rental income from land and forest
401
Rental income from own dwellings
402
Participation in income of corporations (404+405)
403
- dividends
404
- other
405
Investment grants directly form EU funds
406
Expenditure for rents on land and forests
407
Distributed income of corporations (409+410)
408
- dividends
409
- other
410
Scholarships to pupils and students
411
Expenditure for fines and court fees
412
2
Table 5. Annual items (for the period 1. 1. – 31. 12. 2014)
Recommended
accounts
4
Items
AOP designation
part 41
Payments for agency workers (without payments for contract work and honoraria payments)
501
part 47
Provisions for pensions, jubilee benefits and retirement benefits
502
0224
Value in euros
(without cents)
POSL-P/ČL
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2014
Instructions for completing the questionnaire
General instructions for all tables
Please read the instructions before completing the questionnaire.
Please show the data in euros, rounded and without decimals.
If you do not have the exact value of the requested data, please evaluate the data and write down an assessment.
Information which you report will refer to the following periods: first quarter 1. 1. – 31. 3., second quarter 1. 1. – 30. 6., third quarter
1. 1. – 30. 9. and fourth quarter 1. 1. – 31. 12. These periods should also be taken into account by the reporters in which the
financial year differs from the calendar year. If you find when completing the questionnaire that the data you reported for the
previous period are significantly different from the true value, enter the correct value, i.e. the total value, not only the difference to
the true value. When filling out the data for the first quarter, entering of the corrections for the previous period is not possible. If you
recorded corrections of previously reported data for the previous quarter, correct the data for the previous quarter properly.
Enter the data in column 1 of Table 1 (Data from the balance sheet) even if you have not yet reported the data as of the
stated date (e.g. new reporters).
The questionnaire includes five tables; Tables 1 to 4 will be completed on a quarterly basis, Table 5 only in the last quarter of the
year:
Table 1: Data from the balance sheet
Table 2: Data from the profit and loss statement
Table 3: Gross investment in fixed assets
Table 4: Other data
Table 5: Annual items (data are reported only when reporting data for the last quarter of the year)
Table 1. Data from the balance sheet and Table 2. Data from the profit and loss statement
Tables 1 and 2 are shorter versions of standardised forms of the balance sheet and the profit and loss statement, defined by AJPES
with the Instructions on the Submission of Annual Reports and Other Data for Companies, Co-operatives and Private Entrepreneurs
(OJ RS, No. 7/2008, 8/2009, 107/2009 and 109/2010), as follows:
- Tables are the same for companies and for co-operatives.
- Breakdown of the balance sheet and data from the profit and loss statement is less detailed (e.g. the standardised form
of AJPES balance sheet contains in addition to the item tangible fixed assets also the breakdown of this item into land, buildings,
manufacturing equipment and machines, while Table 1 includes only the item tangible fixed assets).
AOP designations in tables are the same as in standardized forms of AJPES (because AJPES’s standardised form of
the balance sheet is different for companies and for co-operatives, in Table 1 AOP designations are shown separately
for companies and for co-operatives).
Recommended accounts in tables are from charts of accounts for companies and co-operatives adopted by the Council
of Experts of the Slovenian Institute of Auditors.
Most companies and co-operatives prepare financial statements for their own purposes during the year. Because of data which are
reported in Tables 1 and 2, the reporters do not need to:
- In their book-keeping perform recording for which Slovenian accounting standards require that it is normally made at the
end of the financial year (revaluation of assets, liabilities, revenue and expenditure),
In their book-keeping perform recording of recognition/elimination of provisions,
Prepare the tax on corporate income,
Perform an inventory of assets.
Show items in Table 1 (column 2) as of the last day of the reporting period (first quarter – 31. 3., second quarter – 30. 6., third
quarter – 30. 9., fourth quarter – 31. 12.). Please follow these periods even if the financial year differs from the calendar year.
Show items in Table 2 (column 2) for the period from the beginning of the year to the end of the reporting period (January–March,
January–June, January–September, January–December). Please follow these periods even if the financial year differs from the
calendar year. Tax on corporate income is not reported in this survey; the Profit and loss statement ends with total profit or loss.
Table 3. Gross investment in fixed assets
Show the data in Table 3 (columns 2 and 4) for the period from the beginning of the year to the end of the reporting period
(January–March, January–June, January–September or January–December). Please follow these periods even if the financial year
differs from the calendar year. In column 2 show the purchase of new fixed assets, in column 4 the purchase of existing fixed assets.
The value of Gross investment in fixed assets comprises: the purchase of (physically created) own assets, modernisations,
reconstruction and renovation of existing assets (including leased assets), own construction, acquisition without payment and
acquisition price of fixed assets under financial leasing and investment property. Do not show a fixed asset that you owned and sold,
and later hired under a financial leasing.
Show purchases of fixed assets during the period whether or not you actually paid them during the period. Also show investment in
progress (construction or manufacturing). In Table 3 do not show sale of fixed assets.
The value of purchases has to be shown at purchase price. This consists of the purchase price, increased by any taxes, acquisition
costs and other direct costs that are necessary for the acquisition and preparation of fixed assets for use (e.g. property transaction
tax, brokerage services paid to lawyers, valuers and others, installation costs and similar costs) and does not contain the part of the
VAT for which you may request a refund of input tax. If you do not have the right to request a refund of input tax on fixed assets,
show the acquisition value together with included VAT. Show only the purchase price; do not show impairment on this fixed asset in
Table 3.
For item Land (301) in column 2 show the value of purchases of land during the reporting period.
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5
For item Buildings and other structures (302) show the value of generated investment in buildings, facilities and business
premises. Show the value of investments in investment property and the value of investment repair and reconstruction of buildings.
The value of investment includes works and purchases made during the reporting period as well as works and purchases made but
not yet paid during the reporting period. If you are building a new building, structure or business premise for your needs, show the
value of own work and the work of other contractors in the period. The item includes all equipment installed by the contractor
(electrical installations, plumbing, lift, equipment for central heating, etc.).
For items Transport equipment (303) and Other equipment and machinery (304) show the value of gross investment in transport
equipment and other machinery and equipment, including investment maintenance of these (follow the definition of gross investment
given above). Transport equipment includes cars, trucks, tractors, trailers, other vehicles and vessels, while other equipment and
machinery includes energy machines and devices, mobile machinery and devices, office equipment and data processing machines
(e.g. computers), indoor and other equipment. Include also:
- transport and other equipment and machinery that you acquired in the observed period under financial leasing,
- transport and other equipment and machinery that you purchased with the intention to give it in operating lease to others,
- transport and other equipment and machinery produced by you for your own use,
- value of the repair of damaged equipment.
For item Other equipment and machinery (305) enter the cost of the equipment or machinery that you purchased from suppliers
outside Slovenia. The word import refers not only to third countries but also to other EU Member States.
For item Other tangible fixed assets (306) show the purchase of vineyards, orchards, breeding stock, investment in fixed assets
owned by other proprietors and other tangible fixed assets (e.g. valuables purchased to preserve their value such as artwork,
precious stones, non-monetary gold, etc.) (accounts 043 and 045).
For item Purchased software and own-account software, including software licenses (307) show the purchase of computer
software and the value of computer software that you developed yourself for your own use. Computer software that you developed
yourself for your needs should be valued by costs required for its development until used in the production process. Also include the
value of licenses for the software.
For item Studies, projects and other intangible fixed assets (308) show the purchase of studies, research projects, investment
studies, etc., and also original literary works and other originals (originals in the field of film, music as the basis for the film, television
programs, musical and sports events).
For item 309 show the purchase of leases, patented entities, brands and concessions, except of licenses for software.
Table 4. Other data
Show items in Table 4 (column 2) from the beginning of the year to the end of the reporting period (January–March, January–June,
January–September, January–December). Please follow these periods even if the financial year differs from the calendar year. In
column 2 enter:
the amount of rental income from land and forest (401);
amount of rental income from own dwellings (402; only income from own dwellings and not from own garages and only
income from own dwellings that are rented to individuals who live in them);
amount of participation in income of corporations (403; total and broken down; by determination of the quarter note the
date of resolution);
amount of investment grants received directly from EU funds and not through the Slovenian ministries or other
institutions (406; if you are receiving funds for investments from the EU through depreciation, enter refunded share of
depreciation for the period of depreciation);
expenses for rents for land and forest (407; if you have land with buildings, show only the rent for the land; if this is not
possible, leave it blank);
amount of distributed income of corporations (408; total and broken down) according to the date of decision;
amount of money allocated for scholarships to pupils and students (411) and
amounts of paid penalties and court fees (412; show the fines imposed on you by the court or other judicial bodies and
the cost of court fees, but do not show compensations).
In the item Distributed income of corporations (408) show the income paid to the owner or income subtracted by your owner from
the enterprise. If you paid out the income as dividends, show it in the item Dividend (409), but if you paid out the income in another
form, show it in the item Other (410). Fill in Distributed income of corporations in the form of dividends (409) only for public limited
companies; for other companies show the total amounts of distributed income in the item Other (410).
Table 5. Annual items
Table 5 is annual supplement to the quarterly questionnaire for the entire reporting year; the data are filled in only once a year.
Enter in item Payments for agency workers (501) the amounts of the payments that you paid in the observed year to employment
agencies and similar organizations to ensure staff (e.g. student services). Include only payments for ensuring staff that is not related
to the provision of certain industrial or other non-industrial services. Show these payments on the account 41; you have shown them
also in Table 2 (134) as part of the cost of services. The figure does not include payments for contract work and honoraria
payments. Show only the cost of hiring labour, but not for example the cost of finding suitable employees.
Enter in item Provisions for pensions, jubilee benefits and retirement benefits (502) the amount of provisions created in the
current financial year for the long-term employee benefits, such as long-service awards and retirement severance pay and pensions.
In accounting for and disclosure of these provisions take into account MRS 19 - Employee benefits and MRS 26 - Accounting and
reporting by retirement benefit program. These amounts have to be shown on the account 479 (as part of the account 47) and also
in Table 2 (139) as part of the labour costs.
6
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