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STATEMENT OF COMPREHENSIVE INCOME /INCOME STATEMENT/

for the period from 01/01/ to 31/12/20-- -in EUR-

Group of Amount
accounts, ITEM EDP Note No. Previous
Current year
account year
1 2 3 4 5 6
I. OPERATING INCOME (202 to 206) 201
60 and 61 1. Sales revenue 202
2. Income from the use of own products, services
62 203
and goods
3. Increase in inventory value of work in progress and
630 204
finished products
4. Decrease in inventory value of work in progress
631 205
and finished products
64 and 65 5. Other operating income 206
II. OPERATING EXPENSES (208 to 212) 207
50 1. Costs of goods sold 208
51 2. Costs of material 209
3. Wages, salaries, and other employee benefits
52 210
expenses
54 4. Costs of depreciation and provisions 211
53 and 55 5. Other operating expenses 212
A. OPERATING PROFIT / LOSS (201–207) 213
66 I. FINANCIAL REVENUES 214
56 II. FINANCIAL EXPENSES 215
B. FINANCIAL PROFIT / LOSS (214–215) 216
67, 68, 691
I. OTHER INCOME 217
and 692
57, 58, 591
II. OTHER EXPENSES 218
and 592
C. OTHER BUSINESS ACTIVITIES PROFIT / LOSS
219
(217–218)
D. EARNINGS BEFORE TAXATION (213+216+219) 220
E. NET PROFIT / LOSS OF DISCONTINUED
690 ― 590 221
BUSINESS OPERATIONS
F. PROFIT / LOSS BEFORE TAXATION
222
(220+221)
G. OTHER PROFIT / LOSS RELATED ITEMS
/ASSOCIATED WITH CAPITAL/ 223
(224 to 228)
1. Changes in revaluation reserves in respect of
224
financial assets available for sale
2. Changes in revaluation reserves in respect of
225
property, plant, equipment and intangible assets
3. Changes in revaluation reserves in respect of
226
investments in associates' equity
4. Changes in revaluation reserves in respect of
actuarial gains (or losses) on defined benefit pension 227
plans
5. Changes in revaluation reserves in respect of cash
228
flow hedges
 H. TAX EXPENSES FOR ACCOUNTING PERIOD
229
(230+231)
721 1. Income tax 230
2. Deferred tax income/expenses for the accounting
722 231
period

I. NET PROFIT (LOSS) (222+223-229) 232

J. EARNINGS PER SHARE
1. Basic earnings per share 233
2. Diluted earnings per share 234

This form is in line with Article 3 of the Law on Accounting and Auditing ("Official Gazette of Montenegro", No.80/08)
and EU Directive IV.

In___________
Person responsible for preparation of the financial
Legal representative
statement
_________________________________________ _______________________________
Date ____________

L.S.