Letno poročilo 2006 - Aerodrom Ljubljana

Transcription

Na letališču smo v letu 2006 pozdravili 1.334.355 potnikov. Vsako leto več.
In 2006 the airport welcomed 1,334,355 passengers. Their number increases every year.
Revidirano poročilo o poslovanju 2006
Audited Annual Report 2006
Vsebina / Content
I. UVOD
INTRODUCTION
1. POUDARKI IZ POSLOVANJA
HIGHLIGHTS OF OPERATIONS
2. PREGLED POMEMBNEJŠIH DOGODKOV
SIGNIFICANT EVENTS
8
8
9
2.1 Pomembnejši dogodki v letu 2006
Important events in 2006
9
2.2 Pomembnejši dogodki po koncu
obračunskega obdobja
Significant events after the end
of the accounting period
9
3. OSEBNA IZKAZNICA
COMPANY PROFILE
6.4 Uprava družbe
Management Board
21
6.5 Obveščanje javnosti
Communicating with the public
21
6.6 Izjava o skladnosti upravljanja družbe
Aerodrom Ljubljana, d.d., s Kodeksom
upravljanja javnih delniških družb
Aerodrom Ljubljana's Statement of Compliance
with the Corporate Governance Code
21
6.7 Finančni koledar
Financial calendar
23
7. KOMUNICIRANJE Z JAVNOSTMI
PUBLIC RELATIONS
10
8. UPRAVLJANJE S TVEGANJI
RISK MANAGEMENT
28
3.1 Osnovni podatki družbe
Basic information about the company
10
8.1 Finančna tveganja
Financial Risk
28
3.2 Dejavnost
Lines of business
11
8.2 Poslovna tveganja
Business Risk
30
3.3 Organiziranost
Organisation
12
3.4 Poslanstvo, vizija
Mission and vision
12
4. POROČILO PREDSEDNIKA UPRAVE
REPORT FROM THE PRESIDENT
OF THE MANAGEMENT BOARD
5. POROČILO NADZORNEGA SVETA
STATEMENT BY THE SUPERVISORY BOARD
9. STRATEŠKE USMERITVE
STRATEGIC PLANS
10. NAČRTI ZA LETO 2007
13
PLANS FOR 2007
6. UPRAVLJANJE DRUŽBE
CORPORATE GOVERNANCE
32
34
16
II. POSLOVNO POROČILO
38
1. SPLOŠNE GOSPODARSKE RAZMERE
38
BUSINESS REPORT
24
20
6.1 Dvotirni sistem upravljanja družbe
Two-tier corporate governance system
20
6.2 Skupščina delničarjev
The General Meeting
20
6.3 Nadzorni svet družbe
Supervisory Board
20
GENERAL ECONOMIC CONDITIONS
2. TRŽENJE IN TRŽNI POLOŽAJ DRUŽBE
MARKETING AND MARKET POSITION
OF THE COMPANY
39
3. PROMET
VOLUME OF TRAFFIC
4. ANALIZA POSLOVANJA
ANALYSIS OF BUSINESS OPERATIONS
40
45
4.1 Poslovni izid
Operating result
45
4.2 Premoženjsko stanje
Financial standing
48
4.3 Kazalniki poslovanja
Performance indicators
48
5. INVESTICIJSKA DEJAVNOST
INVESTMENTS
6. DELNICA AELG IN LASTNIŠKA STRUKTURA
AELG SHARE AND OWNERSHIP STRUCTURE
7. ZAPOSLENI
EMPLOYEES
51
53
58
IV. RAČUNOVODSKO POROČILO
FINANCIAL REPORT
1. IZJAVA POSLOVODSTVA
MANAGEMENT DECLARATION
74
2. REVIZORJEVO POROČILO
AUDITOR'S REPORT
75
3. RAČUNOVODSKI IZKAZI, IZDELANI PO MSRP
IFRS COMPLIANT FINANCIAL STATEMENTS
77
SUSTAINABILITY REPORT
1. VAROVANJE OKOLJA
ENVIRONMENTAL PROTECTION
64
64
2. VARNOST CIVILNEGA LETALSTVA
CIVIL AVIATION SECURITY
68
3. NADZOROVANJE KAKOVOSTI DELA
QUALITY ASSURANCE
70
4. SODELOVANJE Z OKOLJEM
PART OF THE COMMUNITY
71
76
3.1 Bilanca stanja na dan 31. 12. 2006
Balance sheet on 31 December 2006
77
3.2 Izkaz poslovnega izida za leto 2006
2006 Income Statement
79
3.3 Izkaz denarnih tokov od 1. 1. do 31. 12. 2006
Cash Flow Statement for 1 January to
31 December 2006
3.4 Izkaz gibanja kapitala
Statement of Changes in Equity
4. POMEMBNEJŠE RAČUNOVODSKE USMERITVE
SIGNIFICANT ACCOUNTING POLICIES
III. TRAJNOSTNO POROČILO
74
80
82
84
4.1 Poročajoča družba
Reporting company
84
4.2 Podlaga za sestavitev
Basis for compilation
84
4.3 Pomembne računovodske usmeritve
Significant accounting policies
85
5. POJASNILA K RAČUNOVODSKIM IZKAZOM
NOTES TO THE FINANCIAL STATEMENTS
5.1 Pojasnila in razkritja k bilanci stanja
Notes and disclosures to the balance sheet
95
95
5.2 Pojasnila in razkritja k izkazu poslovnega izida
119
Notes and disclosures to the income statement
6. PREHOD NA MEDNARODNE STANDARDE
RAČUNOVODSKEGA POROČANJA (MSRP)
TRANSITION TO INTERNATIONAL FINANCIAL
REPORTING STANDARDS (IFRS)
129
Postajamo pomembno evropsko križišče transportnih poti. Tovorni promet je porasel za 32 %.
We are becoming an important European crossroads of transport routes. Freight transport rose by 32%.
I. Uvod / Introduction
1. POUDARKI IZ POSLOVANJA
HIGHLIGHTS OF OPERATIONS
Število potnikov
Number of passengers
2006
2005
Indeks/ Index 06/05
1.334.355
1.218.896
110
40.991
37.767
109
15.309
11.561
132
6.870 / 28,7
6.302 / 26,3
109
4.508 / 18,8
4.384 / 18,3
103
2.362 / 9,9
1.917 / 8,0
123
2.792 / 11,7
2.401 / 10,0
116
2.109 / 8,8
1.921 / 8,0
110
23.286 / 97,2
21.865 / 91,2
107
2.618 / 10,9
2.431 / 10,1
108
372
332
112
556 / 2,3
506 / 2,1
110
6.134 / 25,6
5.759 / 24,0
107
1,524
1,437
106
0,098
0,095
103
16.244 / 67,8
15.689 / 65,5
104
Premiki letal
Aircraft movements
Tovor (v tonah)
Cargo (in tonnes)
Poslovni prihodki - v milijonih tolarjev/evrov
Operating revenues - SIT/EUR millions
Poslovni odhodki - v milijonih tolarjev/evrov
Operating expenses - SIT/EUR millions
Poslovni izid iz poslovanja (EBIT) - v milijonih tolarjev/evrov
Operating profit (EBIT) - SIT/EUR millions
Poslovni izid pred obdavčitvijo - v milijonih tolarjev/evrov
Pre-tax profit - SIT/EUR millions
Čisti poslovni izid obračunskega obdobja - v milijonih tolarjev/evrov
Net profit for accounting period - SIT/EUR millions
Kapital 31. 12. - v milijonih tolarjev/evrov
Equity capital as at 31 December - SIT/EUR millions
Investicije - v milijonih tolarjev/evrov
Investment - SIT/EUR millions
Število zaposlenih 31. 12.
Number of employees as at 31 December
Čisti poslovni izid na delnico - v tolarjih*
Net profit per share - in SIT*
Knjigovodska vrednost delnice - v tolarjih
Book value per share - in SIT
Koeficient gospodarnosti poslovanja**
Operating efficiency ratio**
Koeficient čiste dobičkonosnosti kapitala***
Net return on equity ratio***
Dodana vrednost na zaposlenega - v tisoč tolarjih****
Value-added per employee - SIT thousands****
* Pri izračunu so upoštevane vse delnice
** Poslovni prihodki/poslovni odhodki
*** Čisti poslovni izid/povprečni kapital (brez čistega poslovnega
izida proučevanega obdobja)
**** Pri izračunu je upoštevano povprečno število zaposlenih
na osnovi opravljenih ur (leto 2006 = 338, leto 2005 = 323)
* All share used in calculation
** Net profit / average equity capital
(excluding net profit for the accounting period)
*** The average number of employees on the basis of hours
worked was used in the calculation (2006 = 338, 2005 = 323)
**** The average number of employees on the basis of hours
worked was used in the calculation (2006 = 338, 2005 = 323)
Revidirano letno poročilo 2006
2. PREGLED POMEMBNEJŠIH DOGODKOV
SIGNIFICANT EVENTS
2.1 Pomembnejši dogodki v letu 2006
2.1 Significant events in 2006
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S prvim majem je z Brnika v London (Luton) in Bruselj (Charleroi) začel leteti > največji srednje- in vzhodnoevropski nizkostroškovni letalski prevoznik Wizz Air.
Prav tako je v maju slovenski letalski prevoznik Adria Airways odprl tri nove > redne linije iz Brnika v Rim, Barcelono in Tirano.
Maja je bila podpisana pogodba z družbo DHL Ekspres o izgradnji in dolgoročnem > najemu objekta, kjer bo najemnik opravljal svoje operativne procese v Sloveniji. To bo tudi prvi objekt nove poslovno-logistične cone na letališču.
Konec maja so stekla dela za razširitev letališke ploščadi, ki smo jo povečali za približno 5.800 kvadratnih metrov.
>
18. julija je bila sklenjena pogodba med Aerodromom Ljubljana in podjetjem SCT
za izgradnjo prve faze novega potniškega terminala T2 in obnovo obstoječega. > Sredi oktobra smo odpovedali pogodbo sedanjemu izvajalcu gostinske dejavnosti in cateringa.
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Sredi oktobra je bila na letališču osrednja državna vaja s področja zaščite in >
reševanja Letalska nesreča 2006.
Od 6. novembra tudi na Aerodromu Ljubljana veljajo novi varnostni ukrepi pri >
vnosu ročne prtljage na letalo.
Konec novembra je UPS ob širitvi svoje poslovne mreže vzpostavil dnevno
tovorno letalsko povezavo med Brnikom in Kölnom. Letališče Ljubljana tako
>
postaja vozlišče za letalski tovorni pomet v tem delu Evrope.
Konzorcij SPOT, med ustanovitelji katerega je tudi Aerodrom Ljubljana, je letos prejel sejalca 2006 v kategoriji Tržno komuniciranje v turizmu, nagrado za
inovativne dosežke v turizmu, ki prispevajo k večji prepoznavnosti in obiskanosti Slovenije.
>
Konec decembra smo na letališču pozdravili novega čarterskega prevoznika, angleškega turističnega velikana First Choice.
> Sredi januarja se je ponudba letalskih prevoznikov in letalskih povezav z Brnika
povečala še za enega rednega prevoznika, turško letalsko družbo Turkish
Airlines, ki petkrat na teden redno leti med Ljubljano in Istanbulom.
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In mid-January, the range of carriers and connections from
Brnik was enhanced by an additional scheduled carrier Turkish Airlines, offering five scheduled flights between
Ljubljana and Istanbul every week.
On 1 May, Central and Eastern Europe's largest low-cost airline,
Wizz Air, began service from Brnik to London (Luton) and
Brussels (Charleroi).
In May, the Slovenian airline Adria Airways launched three new
scheduled services from Brnik, flying to Rome, Barcelona and
Tirana.
In May, a contract was signed with DHL Express on the construction and long-term lease of the facility where DHL will
carry out its operations in Slovenia. At the same time this will
be the first building in the new business and logistics zone at
the airport.
At the end of May, work started on the airport apron, which was
extended by about 5,800 square metres.
On 18 July, a contract was signed between Aerodrom Ljubljana
and SCT for the construction of the first phase of the new T2
passenger terminal and the reconstruction of the existing one.
In mid-October, the central national protection and rescue
exercise ("Aviation Accident 2006") was held at the airport.
As of 6 November, new security measures are in force at
Aerodrom Ljubljana for taking hand luggage on board.
At the end of November, UPS established a daily air freight
connection between Brnik and Cologne as part of its business
network expansion. Ljubljana Airport is thus becoming an air
freight hub in this part of Europe.
This year, the SPOT consortium, whose founders among others
included Aerodrom Ljubljana, received the "Sejalec 2006" (Sower) award in the category of Marketing Communication in
Tourism, a recognition for innovative achievements in tourism
contributing to the greater exposure and number of people
visiting Slovenia.
At the end of December, our airport greeted a new charter
airline - the British tourism giant First Choice. There had been
no foreign tourist charters in Slovenia for over 15 years.
2.2 Pomembnejši dogodki po koncu
obračunskega obdobja
2.2 Significant events after the end of the
accounting period
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10. januarja je bila sklicana izredna seja skupščine, ki je potrdila sklep o spremembi v nadzornem svetu družbe. Janeza Potočnika je zamenjal mag. Franc
Željko Županič, generalni direktor Direktorata za civilno letalstvo na Ministrstvu za promet.
Zadnje dni januarja je nizkostroškovni letalski prevoznik Wizz Air najavil, da s 1.
marcem 2007 ukinja letalsko povezavo med Ljubljano in letališčem London
Luton v Veliki Britaniji.
Aerodrom Ljubljana je kot ena izmed treh slovenskih družb z najboljšo bonitetno
oceno prejel nagrado rating leta.
15. februarja je na svoji 14. seji nadzorni svet imenoval novega, tretjega člana
uprave, mag. Janeza Kolarja.
On 10 January, an extraordinary session of the general meeting was convened which endorsed the resolution on the change
to the supervisory board. Janez Potočnik was replaced by Franc
Željko Županič, MSc, the director-general of the Civil Aviation
Directorate at the Ministry of Transport.
At the end of January, the low-cost airline Wizz Air announced
that the air connection between Ljubljana and London's Luton
Airport in Great Britain would be terminated on 1 March 2007.
Aerodrom Ljubljana is one of three Slovenian companies with
the highest credit rating to receive the Rating of the Year
award.
On 15 February, at its 14th meeting, the supervisory board
appointed its new, third member, Janez Kolar, MA.
3. OSEBNA IZKAZNICA
COMPANY PROFILE
3.1 Osnovni podatki družbe
Basic information
Predstavitev družbe About the company
Ime in sedež: Address: Pravna oblika: Legal form:
Država: Country: Aerodrom Ljubljana, d.d.,
Zg. Brnik 130a,
4210 Brnik-aerodrom
delniška družba
public limited company
Slovenija
Slovenia
Drugi podatki Other information
Matična številka: Registration number:
Davčna številka: Tax number:
Šifra dejavnosti: Activity code:
Velikost: Size:
5142768
SI 12574856
63.230 - Druge pomožne dejavnosti
v zračnem prometu
63.230 - other auxiliary services
in air transportation
velika družba po Zakonu o gospodarskih
družbah (ZGD-1)
a large company according to Economic
companies act
Transakcijska računa: Transaction account:
- Nova Ljubljanska banka, d.d.
02921-0014174945
Poslovno leto: Business year: koledarsko
- Banka Koper, d.d.
10100-0029177110
follows calendar year
Podatki o zaposlenih Employee information
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Na dan 31. 12. 2006
je bilo v družbi 372 zaposlenih.
The Company had 372 employees
on 31 December 2006.
Podatki o družbah, katerih večji lastnik je družba Aerodrom Ljubljana
Data on companies under the majority ownership of Aerodrom Ljubljana
v tisoč tolarjih
SIT thousands
Družba
Naslov
Delež %
Vrednost naložbe
Company
Address
Interest %
Value of the investment
31. 12. 2005
31. 12. 2006
Aerodrom Portorož, d.o.o.*
Sečovlje 19, Sečovlje
30,46 %
300.000
300.000
Feniksšped, d.o.o., Brnik**
Zg. Brnik130e, Brnik-aerodrom
51,00 %
12.750
12.750
* Naložba je evidentirana kot naložba v pridruženo družbo
(glej pojasnila k računovodskim izkazom št. 5.1.3).
** Naložba v družbo Feniksšped, d.o.o., je evidentirana kot za prodajo
razpoložljiva finančna sredstva - delnice in deleži
(glej pojasnila k računovodskim izkazom št. 5.1.4
* Investment recorded as investment in associated
company (see Note to the financial statements No 5.1.3).
** Investment in Feniksšped d.o.o. recorded as for the sale of available financial resources - shares and participat
ing interests (see Note to financial statements 5.1.4).
Naložb v družbo Feniksšped, d.o.o., in pridruženo
družbo Aerodrom Portorož, d.o.o., zaradi relativno nizke
nominalne vrednosti naložb in obsega poslovanja
ne uskupinjujemo, ker ni osnove za to.
Investments in Feniksšped d.o.o. and the associated company
Aerodrom Portorož d.o.o. are not consolidated as there is no
basis to do so given the relatively low nominal value of investments and the volume of transactions.
3.2 Dejavnost
3.2 Activities of the company
Naše osnovne dejavnosti obsegajo:
Our basic lines of business comprise:
> upravljanje letališča z zagotavljanjem pristankov in vzletov letal,
uporabo infrastrukture in potniškega terminala;
>
> zemeljsko oskrbo letal, potnikov in tovora;
> trženje potniškega in tovornega prometa;
airport management, including aircraft take-offs and landings and the use of infrastructure and the
passenger terminal; ground operations for aircraft,
passengers and cargo;
> ground operations for aircraft, passengers and cargo;
> marketing of passenger and cargo transport;
>
razne komercialne dejavnosti, kot so zagotavljanje ustrezne trgovinske,
gostinske in druge ponudbe ter parkiranje osebnih vozil potnikov in
obiskovalcev letališča, oddajanje poslovnih in oglasnih prostorov v najem
in izvajanje skladiščno-logističnih storitev.
>
other commercial activities such as relevant retail, catering and other services, car parking for
passengers and airport visitors, leasing of
commercial and advertising space, warehousing
and logistical services.
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3.3 Organiziranost
Organisation
Služba koordinacije prometa
Traffic Coordination
Služba za sprejem
in odpravo potnikov
Passenger Handling Service
Služba za sprejem
in odpravo letal
Aircraft Handling Service
Splošno-kadrovsko področje
Personnel Department
Tehnično-gasilska služba
Technical and Fire
Protection Service
Pravno področje
Legal Department
Avioblagovna služba
Cargo Service
Področje za varnost in zaščito
Security and Safety Center
Prometno-tehnični sektor
Traffic-technical Division
Področje notranjega nadzora
Internal Control Department
Komercialni sektor
Commercial Division
Služba vzdrževanja
Maintenance
Finančni sektor
Financial Division
UPRAVA DELNIŠKE DRUŽBE
MANAGEMENT BOARD
Strokovni sodelavci uprave
Consultants to the
Management Board
Aeroinženiring
Aero-Engineering Division
Računovodskoinformacijska služba
Sektor za informatiko
in organizacijo
IT and Organisation Division
Finančno-analitska služba
Financial and Analysis Dep.
3.4 Poslanstvo in vizija
3.4. Mission and vision
Poslanstvo
Mission
Uporabnikom letališča zagotavljamo varno, točno in visoko kakovostno izvajanje
letaliških in drugih komercialnih storitev. Hkrati skrbimo za razvoj letališča v skladu z zahtevami prevoznikov, potnikov, vrsto prometa in zahtevami Evropske unije.
Vizija
V prihodnjem desetletju želimo s širitvijo infrastrukture in večanja prometa tudi
zunaj Evrope postati vodilni ponudnik letalskih povezav in storitev v naši regiji za
potniški in blagovni promet.
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Služba oskrbe splošnega
letalstva
General Aviation
Accounting and Information Dep.
Our mission is to ensure that all the airports users are provided
with flight services and other commercial services that are safe,
punctual and of high quality, and to attend to the development of
the airport in line with passengers demands, the types of traffic
and the requirements of the European Union.
Vision
In the next decade we aim to expand our infrastructure and increase our traffic also outside Europe to become a leading provider of air connections and services in this region, both for passenger traffic and cargo traffic.
4. POROČILO PREDSEDNIKA UPRAVE
REPORT FROM THE PRESIDENT OF THE MANAGEMENT BOARD
Spoštovani vlagatelji,
poslovni partnerji in uporabniki storitev
Aerodroma Ljubljana!
Aerodrom Ljubljana je tudi v letu 2006 nadaljeval začrtano
pot iz preteklih let. Rasli smo in odpirali prostor na številnih
področjih: za nove letalske prevoznike, nove destinacije,
zaposlene, potnike, različne ideje in projekte. 2006 je bilo leto,
zgoščeno s številnimi dogodki, pomembnimi odločitvami in s
spremembami v okolju, ki do nas niso bile vedno prijazne.
Soočali smo se s prostorsko stisko, izjemno zahtevno
organizacijo operativnega dela na letališču zaradi gradnje,
dodatnim delom zaradi sprememb, ki nam jih je na področju
kontrolnih pregledov potnikov naložila zakonodaja, in z vedno
ostrejšimi pogoji, ki nam jih zaradi ostre konkurence v panogi
postavljajo letalski prevozniki. Vse to smo z voljo, preudarnostjo
in vztrajnostjo zaposlenih na Aerodromu Ljubljana uspeli obvladati in upravičili zaupanje, ki nam ga dajejo naši lastniki.
Leto rekordnega prometa
Leto 2006 je bilo rekordno po številu prepeljanih potnikov in količini tovora ter po
številu opravljenih premikov letal. Čez letališče je potovalo 1.334.355 potnikov, kar
je za 10 odstotkov več kot v letu 2005. Opravljenih je bilo 40.991 premikov letal,
kar je za 9 odstotkov več kot leto prej. Najbolj se je povečal tovorni promet, ki ga je
bilo za 32 odstotkov več.
Januarja je z operacijami začel turški letalski prevoznik Turkish Airlines, maja je
ponudbo na letališču z dvema novima povezavama obogatil nizkostroškovni prevoznik Wizz Air, pomembno pridobitev pa predstavlja tudi redni čarterski prevoznik First Choice, ki tedensko leti med Londonom in Ljubljano ter zagotavlja prihod angleških gostov v naša turistična središča. Razvoj ljubljanskega letališča v
vozlišče za tovorni promet je omogočil UPS, ki od novembra naprej na Brnik dnevno
leti s tovornimi letali Boeing 767.
Povečanemu obsegu prometa je sledilo tudi zaposlovanje. Ob koncu leta smo imeli
372 redno zaposlenih, kar v primerjavi z lanskim letom predstavlja 12-odstotno
rast.
Leto odličnega poslovanja
Finančni rezultati kažejo uspešnost poslovanja družbe, ki se kaže v preseženih kazalnikih poslovanja v primerjavi s preteklim letom in z načrtovanim. Lanski čisti
dobiček je presežen za dobrih 10 odstotkov, načrtovanega pa smo presegli za
skoraj 11 odstotkov. Na uspešno poslovanje kažejo tudi kazalniki rasti gospodarnosti poslovanja, rast čistega dobička na delnico, donosa na kapital in na celotna
sredstva ter rast dodane vrednosti na zaposlenega.
Vinko Može,
predsednik uprave
President of the Management Board
Dear investors, business partners, and users of Aerodrom
Ljubljana services
In 2006 Aerodrom Ljubljana continued along the path it has set
out in past years. The company has grown, expanding in a number
of areas: new airline carriers, new destinations, and new employees, passengers, different ideas and projects. Indeed, 2006 was
a year packed with events, major decisions, and changes in the
business environment, changes that did not always favour the
company.
We faced spatial pressures, exceptionally difficult organisation of
operational work at the airport because of the ongoing construction, additional work due to changes required by new legislation on
passenger security checks, and increasingly difficult conditions
in dealings with air carriers, given the intense competition within
the sector. The positive attitude, commitment and persistence of
the Aerodrom Ljubljana employees has enabled us to meet these
tasks and justify the trust placed in us by our shareholders.
A year of record figures
Our 2006 figures set a record for the number of passengers and
volume of cargo transported, as well as the number of aircraft
movements. A total of 1,334,355 passengers passed through the
airport, which is 10% more than in 2005. There were 40,991 aircraft movements, which is 9% higher than in 2005, while cargo
traffic saw the highest increase, growing by 32%.
13
Izboljšani uspešnosti poslovanja se je pridružil tudi vpliv prehoda na
mednarodne standarde računovodskega poročanja s povečanjem kapitala družbe, kar posledično vpliva na povišanje vrednosti knjigovodske
vrednosti delnice.
Leto investicij v infrastrukturo
Največji in najpomembnejši dogodek na tem področju je začetek gradnje novega potniškega terminala. Za objekt nam je država, ki je lastnica zemljišč na območju letališča, po večletnih prizadevanjih podelila
stavbno pravico. S sporazumom z Vlado Republike Slovenije smo sprejeli
obvezo o zagotovitvi schengenskega mejnega prehoda do junija 2007,
kar je bistveno spremenilo potek gradnje terminala, hkrati pa je bistveno vplivalo na prednosti izvajanja načrta drugih potrebnih investicij na
letališču. Vezano na gradnjo terminala smo povečali letališko ploščad
za parkiranje letal.
Za potrebe poslovno-logistične cone, ki bo v prihodnjih letih zrasla na
območju letališča, smo izdelali strokovne podlage ter idejne zasnove
komunalne in energetske infrastrukture. Za izgradnjo prvega objekta
v poslovno-logistični coni je bila izdelana projektna dokumentacija,
zemljišče smo uredili in ga pripravili za gradnjo. Z družbo DHL Ekspres
smo podpisali pogodbo o izgradnji in dolgoročnem najemu objekta.
Načrtujemo nadaljevanje rasti in odličnosti
Za leto 2007 načrtujemo 9-odstotno rast števila potnikov, 12-odstotno
rast števila premikov letal in 10-odstotno rast prepeljanega tovora v
primerjavi z letom 2006. Načrtujemo, da bomo ustvarili čisti poslovni izid v višini 9,6 milijona evrov, kar je za 9 odstotkov več kot lani.
Nadaljevali bomo z izvedbo naših investicijskih načrtov, opredeljenih
v strategiji razvoja družbe. Največjo investicijo v letu 2007 predstavlja dokončanje gradnje prve faze novega potniškega terminala, med
večjimi investicijami v objekte pa sta še razširitev glavne letališke
ploščadi in podaljšek vozne steze.
Leto bodo zaznamovale priprave na predsedovanje Evropski uniji. Zavedamo se pomena, ki ga ima letališče pri organizaciji in gradnji ugleda
naše države v očeh številnih mnenjskih voditeljev, ki nas bodo obiskovali med predsedovanjem.
Nadaljevali bomo s prizadevanji za izboljšanje ponudbe letalskih prevoznikov in povezav, kar bomo uresničevali z aktivnim trženjem. Da bi
povečali število tujih letalskih gostov v Sloveniji, bomo še naprej aktivno povezovali turistični sektor prek konzorcija SPOT in s tem upravičili
priznanje, ki mu ga je v minulem letu z nagrado srebrni sejalec za
ustvarjalne in inovativne dosežke v turizmu, ki prispevajo k večji prepoznavnosti turistične ponudbe Slovenije, podelila Slovenska turistična
organizacija.
14
In January the Turkish air carrier Turkish Airlines started operations, and in
May the low-cost carrier Wizz Air added two routes to those available from Ljubljana, with First Choice charter carrier representing another important acquisition. Its weekly flights between London and Ljubljana, transport British
guests to Slovenian tourism centres. The development of Ljubljana airport as
an air freight hub was largely facilitated by UPS, which has been flying Boeing
767 freight aircraft into Ljubljana on a daily basis since November.
The increased volume of transport has been matched by a rise in staff numbers.
At the end of the year, the company had 372 full-time employees, an increase
of 12% on last year.
A year of business excellence
The financial results reflect the company's successful performance, with performance indicators higher than in previous years, and higher than planned.
Net profit increased by over 10%, and the planned figure was exceeded by almost 11%. Other indicators of the positive performance include the operating
efficiency ratio, and growth in the net profit per share, return on equity, and
return on total assets, and the growth of value added per employee.
The improved operating performance was accompanied by the impact of moving to the international financial reporting standards and increasing the company's capital, which also affected the book value of shares.
A year of investment in infrastructure
The largest and most important investment event this year has been the start
of construction work on the new passenger terminal. The central government,
which owns the land in the airport zone, has finally granted the airport the
right to build after many years of effort to that end. The Agreement with the
Slovenian Government handed us the obligation to provide a Schengen-compliant border area by June 2007, which made a significant change to the course
of the terminal construction project, and also led to a change in priorities for
other investments at the airport. As part of the terminal construction project
we expanded the aircraft parking apron.
The background documentation and technological design concept for the public utility and power infrastructure were produced to meet the requirements of
the business and logistics zone, which will be built at the airport in future. The
project documentation for the first building in the business and logistics zone
has already been produced, and the land prepared for construction. A contract
has been signed with DHL Express on the construction and long-term lease of
the building.
Planning for continued growth and excellence
Our plans for 2007 envisage 9% growth in the number of passengers, 12%
growth in the number of aircraft movements, and 10% growth in the volume
of transported cargo compared to 2006 figures. We also envisage net profits
of 9.6 million euros, which is 9% more than last year. We will continue with the
investment plans defined in the company's development strategy. The major
investment for 2007 is the completion of the first phase of construction of
the new passenger terminal, while other large-scale investments in facilities
include the expansion of the main aircraft apron and the taxiway extension.
Poseben izziv, od katerega je odvisna hitrost razvoja poslovno-logistične cone, s
tem pa tudi celotne regije, nam predstavlja cilj prepričati Vlado Republike Slovenije, da bi ta projekt prepoznala kot razvojni projekt nacionalnega pomena, ki bi bil
sofinanciran iz sredstev Evropske unije.
Izpolnitev opisanih načrtov nam daje možnost postati največje in najsodobnejše
letališče v regiji. Sedanji upravi, ki jo sestavljava Vinko Može in Zmago Skobir, v
začetku julija poteče petletni mandat. Skupaj z zaposlenimi in partnerji Aerodroma Ljubljana smo v tem mandatu odgovorno vodili podjetje, ki zagotavlja varne,
točne in visokokakovostne storitve za vse uporabnike letališča in predstavlja trdno
naložbo svojim lastnikom. Potrditev zapisanega predstavlja tudi prestižna nagrada
rating leta; za svojo poslovno učinkovitost smo jo prejela le tri slovenska podjetja,
ki se ponašamo z najboljšo bonitetno oceno.
Vse to so naloge, ki jim uprava Aerodroma Ljubljana ostaja zavezana
tudi v prihodnje.
Vinko Može,
predsednik uprave
This year will also see preparations for Slovenia's presidency of
the European Union in 2008. We are fully aware of the importance
of the airport to the entire presidency, and to building the reputation of our country in the eyes of the many opinion-formers that
will visit Slovenia during the 6-month presidency.
We will continue our efforts to improve the range of air carriers
and connections, which will take place through active marketing.
To increase the number of foreign holidaymakers arriving by plane
we will continue to actively work to integrate the tourist sector
via the SPOT consortium, and justify the silver award we received
from the Slovenian Tourist Board for innovative achievements in
tourism contributing to greater recognition for Slovenia's tourist
sector.
One of the challenges before us, which will have a decisive effect
on the speed of development for the business and logistics zone,
and hence the entire region, is to persuade the Slovenian Government to recognise the project as a nationally-important development project, which could be co-financed with EU funds.
Achieving these plans will give us the opportunity to become the
largest and most modern airport in the wider region. The termin-office of the current Management Board, comprising myself,
Vinko Može, and Zmago Skobir, expires at the start of July. Together with the employees and partners of Aerodrom Ljubljana,
we have responsibly led the company, providing secure and safe,
punctual and high quality services to all airport users and offering a sound investment to our shareholders. Confirmation of this
statement has come with the prestigious Rating of the Year Award,
presented to just three Slovenian companies in recognition of the
business excellence that has seen them achieve the highest possible credit rating. These then are the task which the Aerodrom
Ljubljana Management Board remains committed to in the future.
Vinko Može
President of the Management Board
15
5. POROČILO NADZORNEGA SVETA O PREVERITVI LETNEGA POROČILA 2006
SUPERVISORY BOARD REPORT ON ITS VERIFICATION OF THE 2006 ANNUAL REPORT
Uvod
Introduction
Nadzorni svet gospodarske družbe mora po določbi 282. člena Zakona o gospodarskih družbah (ZGD-1) preveriti sestavljeno letno poročilo družbe in predlog za
uporabo bilančnega dobička, ki ju nadzornemu svetu predloži uprava družbe.
V poročilu mora nadzorni svet navesti, kako in v kakšnem obsegu je preverjal
vodenje družbe med poslovnim letom ter zavzeti stališče do revizorjevega poročila.
According to Article 282 of the Companies Act (ZGD-1), the Supervisory Board is obliged to annually verify the company's annual
report, and the proposal to use the accumulated profit, which are
submitted to the Supervisory Board by the Management Board.
The Supervisory Board is obliged to indicate in its report the manner in which and the extent to which it has verified the management of the company during the business year and give its position on the Auditor's Report.
Uprava družbe je letno poročilo Aerodroma Ljubljana, d.d., za leto 2006 z revizorjevim poročilom in predlogom za uporabo bilančnega dobička predložila nadzornemu svetu v zakonskem roku.
The company's Management Board submitted the 2006 Annual
Report of Aerodrom Ljubljana, d.d. with the Auditor's Report and
the proposal for the use of the accumulated profit to the Supervisory Board within the legally prescribed time limit.
Delovanje nadzornega sveta
Nadzorni svet je v letu 2006 poslovanje Aerodroma Ljubljana, d.d., nadziral v okviru
pooblastil in pristojnosti, določenih z Zakonom o gospodarskih družbah (ZGD-1),
statutom družbe, Kodeksom upravljanja javnih delniških družb, priporočili Združenja
članov nadzornih svetov in poslovnikom o delu nadzornega sveta.
V okviru izvajanja svojih pristojnosti je nadzorni svet svojo nadzorno vlogo izvrševal
na osmih rednih in štirih korespondenčnih sejah.
Nadzorni svet ocenjuje, da je imel v poslovnem letu 2006 na voljo dovolj pravočasno
pripravljenih podatkov, poročil in informacij ter dodatnih pojasnil in obrazložitev na
sejah, da je lahko odgovorno spremljal in nadzoroval poslovanje družbe. Poročanje
uprave je nadzornemu svetu v preteklem letu omogočilo ustrezno izvrševanje nadzorne funkcije.
Nadzorni svet hkrati ocenjuje, da so se v letu 2006 nadaljevale aktivnosti, ki bi umestile Aerodrom Ljubljana v pomembno regionalno transportno vozlišče. Posebej je pohvalna rast tovornega prometa, povečanje števila prevoznikov, ki tudi pospešujejo
aktivnosti v Adrii Airways, in seveda zavidljiva rast finančnih pokazateljev.
V celoti je bil upoštevan tudi sklep Vlade Republike Slovenije o obvezni pridobitvi
licence za člane nadzornega sveta, saj so vsi člani nadzornega sveta, ki jih je predlagala Vlada, pridobili zahtevano znanje o nadzorništvu oz. potrdila o izpolnjevanju
znanja, kot to velja za člane nadzornih svetov gospodarskih družb, kjer je večinski
lastnik država.
Obseg in način preverjanja vodenja družbe v letu 2006
Aprila je nadzorni svet obravnaval in sprejel revidirano letno poročilo družbe za
leto 2005, sprejel poročilo nadzornega sveta o načinu in rezultatih preveritve letnega poročila in izjavo o spoštovanju Kodeksa upravljanja javnih delniških družb za
leto 2005. Soglašal je s predlogom uprave za uporabo bilančnega dobička, uvedbo
kosovnih delnic in predlagal imenovanje revizorja za leto 2006, o čemer je odločala
skupščina delniške družbe. Uprava in nadzorni svet sta na 10. seji skupščine prejela
razrešnico za njuno delo v letu 2005.
Nadzorni svet se je seznanil s poročilom o delu notranje revizijske službe ter potrdil
pravilnik o delu notranje revizijske službe. Ugotovil je, da je notranja revizijska služba
16
Functioning of the Supervisory Board
In 2006 the Supervisory Board supervised the operations of Aerodrom Ljubljana, d.d. within the scope of its powers and responsibilities as defined in the Companies Act (ZGD-1), the company's
Articles of Association, the Corporate Governance Code, the recommendations of the Association of Supervisory Board Members
and the Supervisory Board Rules of Procedure.
In implementing its responsibilities, the Supervisory Board performed its supervisory role at eight regular and four correspondence meetings.
The Supervisory Board assessed that during the 2006 business
year it was provided with sufficient data, reports and information
which were prepared on time, as well as the additional clarifications and explanations it required at its meetings to monitor and
supervise company operations. The Management Board's reports
to the Supervisory Board over the past year allowed it to carry out
its supervisory function appropriately.
The Supervisory Board assesses that the activities performed in
2006 have established Aerodrom Ljubljana as an important regional transport hub. Achievements that have been particularly
worthy of praise have been the growth in cargo traffic, the increase in the number of carriers, which has also been increased
by Adria Airways activities, and of course the enviable growth in
financial performance indicators.
The resolution issued by the Slovenian Government on the mandatory acquisition of licences for supervisory board members was
implemented in full, with all Supervisory Board members proposed
by the Government having acquired the requisite knowledge or
qualifications on supervision as required for supervisory board
members of companies under majority ownership of the state.
Extent and method of verifying corporate management
in 2006
In April, the Supervisory Board discussed and approved the audited annual report for 2005, approved the supervisory board
report on the method and results of the verification of the annual report and the 2005 Corporate Governance Code Compliance
Statement. It agreed to the Management Board's proposal for use
of the accumulated profit, and the introduction of no-par value
shares, and proposed the appointment of the auditor for 2006,
which was then decided upon by the company's General Meeting.
The Management Board and Supervisory Board received a formal
approval for their work in 2005 at the 10th general meeting of
the company.
The Supervisory Board was sent the report on the work of the
internal audit service and approved the rules of procedure for the
internal audit service. It found that the service had performed its
work in accordance with the annual internal audit plan.
In view of the provisions of the Corporate Governance Code, the
Supervisory Board adopted amendments to the rules of procedure
for the Supervisory Board relating to the definition of conflicts of
interest for board members, and the application of measure in
case such conflicts of interest occur.
Janez Čadež,
predsednik nadzornega sveta
President of the Supervisory Board
opravljala svoje naloge skladno z letnim načrtom notranjih revizij.
Glede na določila Kodeksa upravljanja javnih delniških družb je nadzorni svet sprejel
spremembe in dopolnitve poslovnika o delu nadzornega sveta v zvezi z opredelitvijo
nasprotja interesov pri članih nadzornega sveta in uporabo ukrepov ob nastopu nasprotja interesov.
Nadzorni svet je med letom spremljal uresničitev zastavljenih ciljev za leto 2006
na podlagi trimesečnega poročila družbe in nerevidiranih računovodskih izkazov
družbe za prvo polletje leta 2006. Ob obravnavi devetmesečnega poročila o poslovanju družbe je nadzorni svet ugotovil, da se uresničujejo začrtani letni načrti
in strateški cilji. Vsa poročila za leto 2006 so bila izdelana skladno z Mednarodnimi
standardi računovodskega poročanja.
V preteklem letu je nadzorni svet večkrat obravnaval intenzivno investicijsko dejavnost družbe, ki poteka zaradi zagotovitve schengenskega mejnega prehoda na Aerodromu Ljubljana. Nadzorni svet je tako skladno z določili statuta družbe med drugim
dal soglasje upravi za sklenitev pogodbe za izgradnjo 1. faze novega potniškega
terminala T2 in adaptacijo sedanjega potniškega terminala T1, soglasje za sklenitev
pogodbe za izdelavo štirih mostov za dostop potnikov iz oz. v letalo ter soglasje za
sklenitev prodajne pogodbe, sklenjene z Republiko Slovenijo, za del novozgrajenega
potniškega terminala (1. faza) za potrebe mejne kontrole v skladu s schengenskimi
standardi.
During the year, the Supervisory Board monitored the realisation
of the objectives set for 2006 using the company's quarterly reports and the unaudited financial statements for the first half
year of 2006. When it discussed the January-September company
report, the Supervisory Board found that the annual plans and
strategic objectives had been realised. All the 2006 reports were
produced in accordance with the International Financial Reporting Standards.
On a number of occasions over the past year, the Supervisory
Board discussed the company's major investments underway as
part of the project to set up a Schengen-compliant border area
at Ljubljana Airport. In accordance with the company's articles of
association, the Supervisory Board gave its consent to the Management Board to conclude a contract on the construction of the
new T2 passenger terminal and the reconstruction of the current
T1 passenger terminal, its consent for conclusion of a contract to
install four passenger boarding bridges, and its consent for conclusion of a sales contract with the Republic of Slovenia for part of
the newly constructed passenger terminal (Phase 1) for the purposes of border control in accordance with Schengen standards.
The Management Board notified the Supervisory Board of its activities relating to construction of a business and logistics zone
next to the airport, where in 2004 the company purchased land
to be used for a range of facilities for supplementary activities to
expand the services offered by the airport.
At the end of the past year the Supervisory Board consented to the
company's basic business policies and financial plan and investment plan for 2007.
The Supervisory Board adopted 38 resolutions in 2006.
Uprava je nadzorni svet seznanila z aktivnostmi v zvezi z izgradnjo poslovne cone ob
letališču, v kateri je družba od leta 2004 dalje odkupila 27 ha zemljišč, namenjenih
gradnji objektov za opravljanje dejavnosti, ki dopolnjujejo ponudbo letališča.
Ob koncu preteklega leta je nadzorni svet soglašal s temelji poslovne politike in
finančnim načrtom družbe ter načrtom investicij za leto 2007.
Nadzorni svet je v letu 2006 sprejel 38 sklepov.
17
Stališče nadzornega sveta do revizijskega poročila za leto 2006
Nadzorni svet se je seznanil z revizorjevim poročilom in ugotovil, da je bilo izdano
pritrdilno mnenje.
Skladno s priporočili Kodeksa upravljanja javnih delniških družb je revizor prisostvoval seji nadzornega sveta, na kateri so obravnavali letno poročilo družbe.
The Supervisory Board's position on the 2006 Auditor's
Report
The Supervisory Board was sent the Auditor's Report and found
that the auditor had issued an unqualified opinion on the financial
statements.
Nadzorni svet na revizorjevo poročilo ni imel pripomb in z njim soglaša.
In accordance with the recommendations of the Corporate Governance Code, the auditor attended the Supervisory Board meeting
at which it discussed the company's annual report.
Predlog za uporabo bilančnega dobička
The Supervisory Board did not make any comments on the auditor's report, and upheld it.
Nadzorni svet je preveril tudi predlog za uporabo bilančnega dobička v višini
6.039.135,18 evra (1.447.218.355 tolarjev), o katerem dokončno odloča skupščina
delniške družbe .
Soglašal je s predlogom uprave, po katerem naj bi za izplačilo dividend delničarjem
namenili 4.176.180 evrov (1.000.779.703 tolarjev), za druge rezerve pa bi namenili 1.786.455 evrov (428.106.192 tolarjev). Udeležbi članov nadzornega sveta pri
dobičku se namenja 76.500 evrov (18.332.460 tolarjev).
Nadzorni svet ocenjuje, da je navedeni predlog v skladu s strateškimi cilji, investicijskimi načrti in dividendno politiko družbe.
Predlagana dividenda za leto 2006 znaša 1,10 evra bruto na delnico. Skladno s
statutom družbe je dividenda prednostnih participativnih delnic in navadnih delnic
enaka.
Potrditev letnega poročila družbe za leto 2006
V postopku obravnave in preveritve letnega poročila Aerodroma Ljubljana, d.d., je
nadzorni svet ugotovil, da letno poročilo za leto 2006, ki ga je pripravila uprava in
preveril revizor, vsebuje vse zakonsko obvezne formalne in vsebinske sestavine letnega poročila gospodarskih družb in je bilo pravočasno predloženo nadzornemu svetu v preveritev. Ugotavlja, da je letno poročilo pripravljeno kakovostno in pregledno
ter omogoča lastnikom in javnosti vpogled v pogoje in rezultate poslovanja družbe
v letu 2006.
Nadzorni svet po opravljeni preveritvi na letno poročilo družbe za leto 2006 ni imel
pripomb in ga je na 17. seji nadzornega sveta dne 17. 4. 2007 soglasno sprejel.
Proposal for use of the accumulated profit
The Supervisory Board also verified the proposal for the use
of the accumulated profit in the amount of 6,039,135.18 euros
(1,447,218,355 tolars). The final decision on the use of profit is
made by the company's General Meeting.
The Supervisory Board agreed with the proposal by the Management Board to allocate 4,176,180 euros (1,000,779,703 tolars)
for dividend payments to shareholders, and 1,786,455 euros
(428,106,192 tolars) to other profits. A total of 76,500 euros
(18,332,460 tolars) was allocated to bonus payments for members
of the Supervisory Board.
The Supervisory Board assesses that the proposal is in accordance with the company's strategic objectives, investment plans,
and dividend policy.
The proposed dividend for 2006 is 1.10 euros per share. In accordance with the articles of association, the dividend for the participating preference shares and ordinary shares is the same.
Approval of 2006 Annual Report
During the process of discussing and verifying the 2006 Annual
Report of Aerodrom Ljubljana, d.d., the Supervisory Board found
that the report prepared by the Management Board and verified
by an independent auditor contained all the legal requirements
for the form and content of a company annual report, and was
submitted to the Supervisory Board within the prescribed time.
It found that the annual report had been prepared in a high quality and transparent manner, and provided owners and the public
with an overview of the conditions and results of the company's
performance in 2006.
Nadzorni svet predlaga skupščini, da upravi in nadzornemu svetu podeli razrešnico
za poslovanje v letu 2006.
After its verification, the Supervisory Board had no comments on
the company's 2006 Annual Report, and approved it unanimously
at its 17th meeting, held on 17 April 2007.
Zg. Brnik, 17. april 2007
The Supervisory Board proposes that the General Meeting give its
formal approval to the Management Board and Supervisory Board
for their operations in 2006.
Zg. Brnik, 17 April 2007
Janez Čadež
Predsednik nadzornega sveta
Janez Čadež
President of the Supervisory Board
18
6. UPRAVLJANJE DRUŽBE
CORPORATE GOVERNANCE
6.1 Dvotirni sistem upravljanja družbe
6.1. Two-tier corporate governance system
Upravljanje Aerodroma Ljubljana, d.d., poteka po dvotirnem sistemu,
po katerem družbo vodi uprava, njeno delovanje pa nadzoruje nadzorni svet.
Organi družbe so:
> uprava,
> nadzorni svet,
> skupščina.
Aerodrom Ljubljana, d.d. is managed according to a two-tier system, whereby the company is managed by the Management Board,
and its operations supervised by the Supervisory Board.
6.2 Skupščina delničarjev
6.2. The General Meeting
Delničarji družbe uresničujejo svoje pravice pri zadevah družbe na skupščini
delničarjev skladno z določili statuta družbe in Zakona o gospodarskih družbah.
Statut družbe Aerodrom Ljubljana, d.d., je objavljen na spletni strani družbe
www.lju-airport.si v slovenskem in angleškem jeziku.
The company's shareholders exercise their rights relating to
company affairs at the general meeting of shareholders, in accordance with the provisions of the company's articles of association
and the Companies Act. The Articles of Association of Aerodrom
Ljubljana, d.d. are available online at www.lju-airport.si in Slovene
and English.
Skupščino delničarjev sklicuje uprava družbe praviloma enkrat na leto.
Sklic skupščine s predlogi sklepov je javno objavljen najmanj 30 dni pred
zasedanjem skupščine.
The general meeting of shareholders is generally convened by the
Management Board on an annual basis. The notice convening the
general meeting and publishing the proposed resolutions is issued at least 30 days before the general meeting is to be held.
Pravico do udeležbe na skupščini imajo delničarji, vpisani v delniško knjigo na presečni
datum, objavljen ob sklicu, ter njihovi zastopniki in pooblaščenci, ki najpozneje tri
dni pred zasedanjem skupščine pisno najavijo svojo udeležbo.
Shareholders recorded in the shareholders- register on the cutoff date given in the notice convening the general meeting have
the right to participate, and the same rights may be exercised by
shareholders- representatives and agents who file the appropriate power of attorney at least three days before the meeting.
Delničarji Aerodroma Ljubljana, d.d., so na 10. seji skupščine Aerodrom Ljubljana, d.d.,
ki je bila 22. 6. 2006, odločali o:
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uporabi bilančnega dobička za poslovno leto 2005 in podelili
razrešnico upravi družbe in nadzornemu svetu,
imenovanju revizorja za leto 2006,
plačilih članom nadzornega sveta,
prehodu na evro - uvedbi kosovnih delnic.
Vlada Republike Slovenije je sredi novembra preteklega leta upravi družbe na podlagi določila 296. člena Zakona o gospodarskih družbah posredovala zahtevo za sklic
skupščine zaradi odpoklica člana nadzornega sveta in izvolitve novega člana nadzornega sveta. Vabilo za izredno sejo skupščine je bilo javno objavljeno v decembru.
6.3 Nadzorni svet družbe
Nadzorni svet Aerodroma Ljubljana, d.d., je sestavljen iz desetih članov. Izvoli jih
skupščina delničarjev z navadno večino glasov za štiriletno obdobje z možnostjo
ponovnega imenovanja.
Med desetimi člani jih sedem izvolijo delničarji, in sicer štiri na predlog Republike
Slovenije, po enega člana predlagajo Kapitalska družba, d.d., Slovenska odškodninska
družba, d.d., in pooblaščene investicijske družbe, enega pa predlagajo drugi delničarji.
Tri člane kot predstavnike delavcev izvoli svet delavcev Aerodroma Ljubljana, d.d.
Predsednika nadzornega sveta in njegovega namestnika izvolijo člani nadzornega
sveta.
Način dela nadzornega sveta podrobneje ureja Poslovnik o delu nadzornega sveta.
Naloge oziroma pristojnosti nadzornega sveta opredeljuje Statut družbe Aerodrom
Ljubljana, d.d.
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The company's governing bodies are:
> the Management Board
> the Supervisory Board
> the General Meeting.
At the tenth general meeting of Aerodrom Ljubljana, d.d., held on
22 June 2006, shareholders decided on:
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the use of the accumulated profit for the 2005
financial year and discharge of the company's
Management Board and Supervisory Board
the appointment of the auditor for 2006
payment for members of the Supervisory Board
transition to the euro - introduction of no
par-value shares.
In mid-November last year, the Slovenian Government submitted
a call to convene a general meeting, pursuant to Article 296 of
the Companies Act, to address the removal of a Supervisory Board
member and election of a new member. The notice convening the
extraordinary general meeting was published in December.
6.3. Supervisory Board
The Supervisory Board of Aerodrom Ljubljana, d.d. comprises ten
members elected by the general meeting with an ordinary majority of votes for a period of four years with the possibility of being
reappointed.
Seven of the ten members are elected by shareholders as follows:
four at the proposal of the Republic of Slovenia, one at the proposal of Kapitalska družba, d.d. (KAD Pension Fund), one at the
proposal of Slovenska odškodninska družba, d.d. (SOD - Slovenian
Restitution Fund) and authorised investment companies, and one
at the proposal of other shareholders. Three members representing the employees are elected by the works council of Aerodrom
Ljubljana, d.d.
The president and vice-president of the Supervisory Board are
elected by the members of the Supervisory Board.
The Supervisory Board acts according to its Rules of Procedure.
V letu 2006 se sestava nadzornega sveta ni spreminjala. Sestavljali so ga:
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predstavniki delničarjev:
Janez Čadež (predsednik), David Benedek, Miloš Bevc, Peter Habjan,
Dušan Hočevar, Milan Kneževič in Janez Potočnik;
predstavniki zaposlenih:
Drago Čotar, Igor Domevščik in Bogdan Novak.
6.4 Uprava družbe
Skladno s statutom ima uprava Aerodroma Ljubljana, d.d., največ tri člane,
od katerih je eden predsednik uprave.
Število članov uprave in področja v pristojnosti člana uprave določi nadzorni svet.
Mandat predsednika in članov uprave je pet let z možnostjo ponovnega
imenovanja.
Družbo je v letu 2006 vodila dvočlanska uprava. Predsednik uprave je Vinko Može,
član uprave pa Zmago Skobir.
Uprava vodi Aerodrom Ljubljana, d.d., v dobro družbe in na lastno odgovornost.
6.5 Obveščanje javnosti
Uprava družbe Aerodrom Ljubljana, d.d., skladno s Statutom družbe in veljavno zakonodajo objavlja podatke, poročila in druge informacije, pomembne za delničarje ter
javnost, na spletnih straneh Ljubljanske borze SEOnet in v drugih sredstvih javnega
obveščanja.
6.6 Izjava o skladnosti upravljanja družbe Aerodrom Ljubljana, d.d.,
s Kodeksom upravljanja javnih delniških družb (z dne 14. 12. 2005)
Aerodrom Ljubljana, d.d., kot javna družba, katere delnice so uvrščene v borzno kotacijo Ljubljanske borze, posluje skladno z določili Zakona o gospodarskih družbah
ter spoštuje določila Zakona o trgu vrednostnih papirjev in pravila Ljubljanske borze
ter druge splošne predpise, ki urejajo vprašanja, obravnavana tudi v Kodeksu upravljanja javnih delniških družb.
Aerodrom Ljubljana, d.d., spoštuje določbe Kodeksa upravljanja javnih delniških
družb, ki je javno dostopen na spletni strani Ljubljanske borze www.ljse.si, z odstopanji, ki so obrazložena v nadaljevanju.
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Določilo Kodeksa 1.3.8. Če je točka dnevnega reda odločanje o volilnih predlogih za člane nadzornega sveta, naj nadzorni svet v sodelovanju z upravo
poskrbi za pravočasno javno objavo ustreznih informacij o kandidatih (izobrazba, predhodne izkušnje, zaposlitev, članstvo v nadzornih svetih drugih delniških
družb, potencialna nasprotja interesov ...).
Do sedaj družba ni objavljala informacij o kandidatih za člane nadzornega sveta. V prihodnje, ko bo točka dnevnega reda v sklicu skupščine odločanje o volilnih predlogih za člane nadzornega sveta, bo družba spoštovala določbo Kodeksa
in objavila tudi ustrezne informacije o kandidatih, vse ob spoštovanju določb
Zakona o varstvu osebnih podatkov.
The powers and obligations of the Supervisory Board are laid
down in the Articles of Association of Aerodrom Ljubljana, d.d.
The composition of the Supervisory Board did not change
in 2006. It was composed of:
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shareholders' representatives:
Janez Čadež (President), David Benedek, Miloš Bevc,
Peter Habjan, Dušan Hočevar,
Milan Kneževič and Janez Potočnik; and
employee representatives:
Drago Čotar, Igor Domevščik and Bogdan Novak.
6.4. Management Board
In accordance with the Articles of Association, the Management Board of Aerodrom Ljubljana, d.d. comprises a maximum of
three members, one of which is the president of the management
board.
The number of Management Board members and their areas of
responsibility are defined by the Supervisory Board.
The term-in-office for members of the Management Board is five
years, with the possibility of re-appointment.
In 2006 the company was run by a two-member management
board: Vinko Može, President of the Management Board, and Zmago Skobir, Member of the Management Board.
The Management Board manages Aerodrom Ljubljana, d.d. to the
benefit of the company and are liable for their actions.
6.5. Communicating with the public
The Management Board of Aerodrom Ljubljana, d.d., in accordance
with the Articles of Association and applicable legislation, publishes data, reports and other information of relevance to shareholders and the public via the website of the Ljubljana Stock Exchange (SEOnet) and in other public media.
6.6. Aerodrom Ljubljana's Statement of Compliance with
the Corporate Governance Code (14 December 2005)
As a public company whose shares are listed on the Ljubljana
Stock Exchange, Aerodrom Ljubljana d.d. conducts its business in
accordance with the provisions of the Companies Act and adheres
to the provisions of the Securities Market Act and the rules of the
Ljubljana Stock Exchange, as well as to other general regulations
governing issues addressed by the Corporate Governance Code.
Aerodrom Ljubljana, d.d. abides by the provisions of the Corporate Governance Code, which is publicly accessible on the website
of the Ljubljana Stock Exchange, www.ljse.si, with variances explained below.
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Code provision 1.3.8; If an item on an agenda concerns a decision on proposed members for election to the supervisory
board, the supervisory board should work with the management board to ensure the timely publication of relevant information on the candidates (education, previous experience,
employment, membership of supervisory boards of other public
limited companies, potential conflicts of interest and so forth).
To date the Company has not published information on candidates for membership of the Supervisory Board. In the future, when an item on the agenda of the general meeting
concerns deciding on proposed members for election to the
Supervisory Board, the Company will abide by the provision
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Določilo Kodeksa 1.3.9. Člane nadzornega sveta naj skupščina delničarjev voli
posamično. Priporočila o posamični izvolitvi članov nadzornega sveta družba
doslej ni upoštevala. V prihodnje, ko bo točka dnevnega reda odločanje o volilnih
predlogih za člane nadzornega sveta, bo družba upoštevala to priporočilo.
Določilo Kodeksa 1.3.12. Uprava mora takoj, ko je mogoče, objaviti sprejete
sklepe skupščine ter informacijo o morebitnih na skupščini delničarjev napovedanih izpodbojnih ali ničnostnih tožbah. V objavi naj družba navede tudi:
morebitne na skupščini dane (dodatne) cenovno občutljive informacije;
delež zastopanih delnic z glasovalno pravico, s katerim je bil izglasovan
posamezen sklep skupščine (izražen v odstotku glede na vse delnice z
glasovalno pravico);
delež glasovalnih pravic na skupščini prisotnih prvih petih največjih delničarjev
(izražen v odstotku glede na vse delnice z glasovalno pravico);
dosežena večina pri posameznih izglasovanih sklepih oziroma dosežena večina
pri posameznih neizglasovanih sklepih skupščine.
Družba bo ob sklicu naslednjih skupščin upoštevala navedeno novo priporočilo.
Določilo Kodeksa 2.2.1. Statut ali v soglasju z nadzornim svetom poslovnik o
delu uprave določata razdelitev delovnih področij in nalog med člani uprave in
način njihovega delovanja.
S sklepom o imenovanju člana uprave so bila določena področja, ki jih pokriva
član uprave.
Določilo Kodeksa 3.4.1. Člani nadzornih svetov naj bodo za svoje delo upravičeni
do plačila za opravljanje funkcije, plačila za delo v komisijah nadzornega sveta,
plačila za udeležbo na seji - sejnine in povračila stroškov.
Družba skladno s sklepom 6. seje skupščine z dne 26. 6. 2002 in sklepom 10.
seje skupščine z dne 22. 6. 2006 članom nadzornega sveta izplačuje le sejnino
in povračila stroškov. Na 10. seji skupščine je bil sprejet sklep o plačilu za delo v
komisijah nadzornega sveta.
Določila Kodeksa 3.6, 3.7, 3.8, 3.9. Določila se nanašajo na oblikovanje komisij
nadzornega sveta, revizijske komisije, komisije za imenovanja in komisije za prejemke.
Nadzorni svet se pri svojem poslovanju do sedaj ni odločil za oblikovanje stalnih
komisij. V prihodnje bo nadzorni svet v skladu s potrebami ustanavljal komisije
za posamezna področja, ki mu bodo nudile pomoč pri odločanju.
Določilo Kodeksa 6.1.5. Družba naj zamenja revizijsko družbo oziroma revizorja
- partnerja vsaj enkrat na vsakih pet let.
Priporočila Kodeksa, da naj družba zamenja revizorja vsaj enkrat na vsakih pet
let, družba še ni uveljavila. Od leta 1998 opravlja revizijo računovodskih izkazov
revizijska družba KPMG Slovenija, podjetje za revidiranje, d.o.o. V tem obdobju
se je zamenjala revizijska ekipa.
Določilo Kodeksa 7.3.4. Družba naj presodi potrebo po predpisu notranjega akta
družbe, v katerem predpiše pravila o omejitvi trgovanja in razkritja trgovanja
z delnicami družbe ter delnicami povezanih družb. Priporoča se, da družba v
aktu predpiše natančen seznam oseb, za katere velja omejitev trgovanja in
časovno obdobje omejitve trgovanja, ki je vezano na razkritje informacij.
Poročanje članov uprave in nadzornega sveta o trgovanju z delnicami družbe
ureja Sklep o poročanju o poslih oseb, ki so jim dostopne notranje informacije v
skladu z Zakonom o trgu vrednostnih papirjev.
Družba nima akta, s katerim bi omejila trgovanje z delnicami družbe ter delnicami povezanih družb, vendar pa ima Sklep o varovanju poslovne skrivnosti, ki
velja tudi za člane nadzornega sveta. Družba ima tudi izdelan seznam oseb, ki so
jim dostopne notranje informacije.
Določilo Kodeksa 7.5.1. Spletne strani družbe naj vsebujejo vse ključne podatke
o družbi in poslovanju.
Priporočilo o objavi ažuriranega prospekta, predstavitve strategije in seznama
prvih 50 največjih imetnikov delnic na spletni strani bo družba upoštevala v
prihodnjem letu.
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of the Code and will publish relevant information on candidates, while of course observing the provisions of the Personal
Data Protection Act.
Code provision 1.3.9; Members of the supervisory board should
be elected by the general meeting individually.
To date the Company has not observed the recommendation regarding individual election of Supervisory Board members. In
future, when an item on the agenda concerns deciding on proposed members for election to the Supervisory Board, the
Company will observe this recommendation.
Code provision 1.3.12; The management board must at the
earliest opportunity publish adopted general meeting resolutions and information on possible dissenting challenges or null
and void complaints notified at the shareholders’ meeting. In
such publication the company should also indicate:
possible (additional) price-sensitive information given at the general meeting;
the proportion of represented shares with voting rights with which an individual resolution of the general meeting has been passed (expressed as a percentage of all shares with
voting rights);
the proportion of voting rights of the top five biggest
shareholders present at the general meeting (expressed as a percentage of all shares with voting rights);
the majority obtained in individual resolutions passed and the majority obtained in individual resolutions not passed at the general meeting.
On convening subsequent general meetings the Company will
observe the above-mentioned new recommendation.
Code provision 2.2.1; The articles of association or, in agreement with the supervisory board, the rules of procedure of the
management board, shall lay down the demarcation of working areas and tasks between management board members and
the manner of their functioning.
The resolution on the appointment of the Management Board
member set out the areas covered by the Board member.
Code provision 3.4.1; Members of supervisory boards should
be entitled to payment for performing their function, payment
for work in the committees of the supervisory board, payment
for participation in meetings and reimbursement of expenses.
In line with the resolution from the 6th general meeting of 26
June 2002, and the resolution of the 10th general meeting of
22 June 2006, the Company only pays Supervisory Board members for participation in meetings and reimbursement of expenses. The 10th general meeting passed a resolution on payment for work in supervisory board committees.
Code Provisions 3.6, 3.7, 3.8, 3.9; The provisions relate to determining the committees of the Supervisory Board, the audit
committee, the appointments committee and the remuneration
committee.
To date the Supervisory Board has not acted with regard to the
formation of standing committees. In the future, the Supervisory Board will set up committees for individual areas as required, and these will provide assistance to the Board in decision-making.
Code provision 6.1.5; Companies should change their auditing
companies or auditing partner at least once every five years.
The Company has not yet implemented the Code recommendation that companies should change their auditor at least
once every five years. Since 1998 audits of the Company's
accounts have been performed by the company KPMG Slovenija, podjetje za revidiranje, d.o.o. The audit team has been
changed over that period.
Code provision 7.3.4; Companies should assess the need for
prescribing an internal company act laying down rules restricting the trading in and on disclosure of trading in company
shares and shares of associated companies. Companies are
encouraged to prescribe in such acts a precise list of persons
governed by restrictions on trading and the period of restric-
Izjava o spoštovanju Kodeksa upravljanja javnih delniških družb se nanaša na
obdobje januar - december 2006 in je objavljena na spletni strani družbe www.
lju-airport.si.
V nadaljevanju navajamo še odstopanja od sprememb in dopolnitev Kodeksa upravljanja javnih delniških družb, ki veljajo od 5.2.2007.
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Določilo Kodeksa 4. odstavek 1.3.7. Poslovodstvo naj na uradni spletni strani
družbe objavi skupno število delnic in glasovalnih pravic ter število delnic in
glasovalnih pravic po posameznem razredu, po stanju ob sklicu skupščine.
Navedeno priporočilo bo družba upoštevala v letu 2007.
Določilo Kodeksa 1.3.12. Informacija o organiziranem zbiranju pooblastil za
glasovanje na skupščini naj se javno objavi na uradni spletni strani družbe.
Priporočilo o objavi organiziranega zbiranja pooblastil za glasovanje na skupščini
bo družba upoštevala ob sklicu skupščine v letu 2007.
Določilo Kodeksa 1.3.19. Skupščina naj sprejema sklepe o razrešnici organom
vodenja ali nadzora ločeno za vsak organ. Član organa vodenja ali nadzora naj ne
glasuje o svoji razrešnici.
Navedeno priporočilo bo družba upoštevala ob sklicu skupščine v letu 2007.
Izjava o spoštovanju Kodeksa upravljanja javnih delniških družb bo objavljena na
spletni strani družbe www.lju-airport.si.
Zg. Brnik, 17. april 2007
Janez Čadež
predsednik nadzornega sveta
Vinko Može
predsednik uprave
6.7 FINANČNI KOLEDAR / FINANCIAL CALENDAR
28. februar
28 February
Objava nerevidiranih nekonsolidiranih računovodskih izkazov
Publication of unaudited unconsolidated financial statements
konec aprila
End of April
Objava povzetka revidiranega letnega poročila
Publication of summary of audited annual report
sredina maja
Mid-May
Objava vabila za skupščino delničarjev
Notice convening general meeting
31. maj
31 May
konec junija
End of June
Objava medletnega poročila za prvo trimesečje
Publication of interim report for first quarter
tion on trading tied to disclosure.
The reporting by members of the Management and Supervisory Boards on trading in company shares is regulated by the Decision on reporting on the transactions of persons to whom
internal information is accessible, in accordance with the Securities Market Act.
The Company has no internal act restricting trading in Company shares and shares of associated companies, but it does
have a Decision on the protection of commercial confidentiality, which also applies to members of the Supervisory Board.
The Company also has a list of persons to whom internal information is accessible.
Code provision 7.5.1; Company websites should contain all key
data on companies and their operations.
The Company will accommodate the recommendation regarding an updated prospectus, presentation of the strategy and a
list of the top 50 shareholders on the website in the coming year.
The Corporate Governance Code Compliance Statement relates
to the period from January to December 2006 and is published
on the company website: www.lju-airport.si.
Below are given the divergences from the amendments to the Corporate Governance Code in effect from 5 February 2007.
> Code provision 4. paragraph 1.3.7. On the company’s official
website, the management should publish the total number of
shares and voting rights and number of shares and voting
rights by individual share class, as on the day the General
Meeting is convened.
The recommendation will be implemented during 2007.
> Code provision 1.3.12. Information on how the collection of
voting authorisations is organised at the General Meeting
should be published on the company’s official website.
The recommendation on publishing details on how voting au thorisations are collected at the General Meeting will be taken
into account when the 2007 General Meeting is convened.
> Code provision 1.3.19. The General Meeting should adopt reso lutions discharging bodies of management and supervision of
liability (approval) separately for each body. Members of man agement or supervisory bodies should not vote on their own
discharge of liability (approval).
The recommendation will be implemented when the 2007 Gen eral Meeting is convened.
The Corporate Governance Code Compliance Statement will be
published on the company website: www.lju-airport.si.
Zg. Brnik, 17 April 2007
Janez Čadež President of the
Supervisory Board
Vinko Može
President of the
Management Board
Skupščina delničarjev
General Meeting
31. avgust
31 August
Objava povzetka polletnega poročila
Publication of summary of half-year report
september
September
Izplačilo dividend
Payment of dividend
30. november
30 November
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Objava medletnega poročila za 9-mesečno obdobje
Publication of interim report for third quarter
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7. KOMUNICIRANJE Z JAVNOSTMI
PUBLIC RELATIONS
V Aerodromu Ljubljana komuniciramo proaktivno, transparentno in prijazno. Naš
ugled je zato visok in stabilen. Trudimo se, da je naša komunikacija prilagojena
vsaki od interesnih skupin posebej. Za vsako od njih imamo oblikovano komunikacijsko strategijo in različna komunikacijska orodja.
Osrednje orodje komunikacije Aerodroma Ljubljana z različnimi javnostmi je spletna stran www.lju-airport.si, ki je bila za kakovost in odličnost nagrajena s tremi
priznanji. Spletno stran smo tudi letos nadgrajevali in jo prilagajali potrebam uporabnikov.
Leta 2006 smo rahlo prenovili svoj logotip in izdelali priročnik celostne grafične
podobe, s čimer smo posodobili in uredili našo zunanjo podobo.
Potniki in uporabniki letališča
Potnikom in obiskovalcem letališča je namenjena revija Aerodrom Ljubljana, ki jo
izdajamo dvakrat na leto, in sicer ob spremembi voznega reda. Z revijo komuniciramo z domačimi in tujimi poslovnimi in turističnimi uporabniki letališča. Služi kot
informativno-promocijsko orodje, ki predstavlja ljubljansko letališče in z njim povezana področja (težnje) v celoti ter utrjuje usmeritve na področju potovanj z letalom
in ponuja prostor za predstavitev vsem, ki ta potovanja ustvarjajo.
Z vprašanji, pohvalami in pritožbami se potniki na družbo lahko obračajo na klicni
center, ki deluje 24 ur na dan, prek spletnih strani, svoja mnenja pa lahko podajo
tudi v zbiralnike, ki so v ta namen nameščeni po letališču.
Zaposleni
Zaposlene o novostih v družbi seznanjamo z elektronskim biltenom Aerodromske
novičke in na oglasnih deskah.
Leta 2006 so bila v sodelovanju s sindikatom družbe organizirana tudi tri srečanja
z zaposlenimi, in sicer zimski športni dan, poletne športne igre ter novoletno
srečanje za zaposlene in upokojence Aerodroma Ljubljana. Za otroke zaposlenih
smo decembra pripravili sprejem dedka Mraza.
Aerodrom Ljubljana employs a pro-active, transparent and customer-friendly approach to its communications. This has led to a
stable and positive reputation. We work hard to ensure that our
communications are carefully adapted to each target group. For
each of these groups we have formulated a PR strategy incorporating a range of communication tools.
Our basic communications tool for a wide range of target publics
is the company website (www.lju-airport.si), which has already won
three awards for quality and excellence. The website was updated
and expanded this year to more closely match user needs.
In 2006 we also made slight changes to our logo, and produced
a corporate identity manual, to modernise and organise our corporate image.
Passengers and airport users
The Aerodrom Ljubljana magazine is aimed at passengers and
airport visitors, and is issued twice a year, when the timetables
change. The magazine’s aim is to communicate with business and
tourist airport users, both foreign and domestic. It serves as an
information and promotion tool covering Ljubljana Airport and related news and trends, reporting on trends in the aviation and air
travel industries and offering promotional space for all those that
make air travel possible.
Passengers can get in touch with the company to ask questions,
make complaints or offer praise via our call centre, which operates
24 hours a day, or via our website, or can give their opinion using
the response forms available at the airport.
Staff
We inform our staff of news via the electronic bulletin Aerodromske novičke and noticeboards.
In 2006 together with the trade union we also organised three
social events for employees, comprising a winter sports day, summer sports days and a New Year gathering for current and retired
employees of Aerodrom Ljubljana. In December we also organised
a meeting with Father Frost for employees’ children.
Delničarji in finančna javnost
Informacije o preteklem poslovanju, načrtih in druge cenovno občutljive informacije redno objavljamo v elektronskem sistemu obveščanja SEOnet in v tiskanih
medijih, vse te objave pa so dostopne tudi na naših spletnih straneh v rubriki za
vlagatelje.
Tudi letos smo z Letnim poročilom sodelovali v izboru za najboljše letno poročilo, ki
ga pripravlja časnik Finance.
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Shareholders and financial public
We regularly publish information on past performance, plans and
other price-sensitive information in the Ljubljana Stock Exchange
electronic information system SEOnet and in printed media, and
all these notices are also accessible via our website in the section
for investors.
This year our annual report was once again in the running for the
Best Annual Report award organised by the finance daily Finance.
V organizaciji Ljubljanske borze vrednostnih papirjev smo se aprila na Dnevu slovenskega kapitala predstavili domačim, septembra pa tujim vlagateljem na promociji slovenskega kapitalskega trga na Dunaju.
In April we participated in the Slovenian Equity Market Day organised by Ljubljana Stock Exchange, and in September we participated in an event presenting the Slovenian capital market to
investors in Vienna.
Poslovni partnerji
Business partners
S starimi in novimi poslovnimi partnerji razvijamo zaupanja vredne in trajnostne
odnose. Tudi v letu 2006 smo se z njimi srečali na tradicionalnem decembrskem
sprejemu za partnerje Aerodroma Ljubljana. Dobro obiskano srečanje bomo z zadovoljstvom organizirali tudi v prihodnje.
We work hard to develop trustworthy and lasting relations with
old and new business partners. In 2006 we again held the traditional December reception for Aerodrom Ljubljana partners. We
will be organising more of these popular events in future.
Mediji
Media
Z mediji komuniciramo odkrito in proaktivno. Vse leto smo sami in v sodelovanju
s partnerji s področja letalstva in turizma organizirali formalna in neformalna
srečanja za domače in tuje medije in njihove predstavnike. Sproti smo jih obveščali
o dogajanju na Aerodromu Ljubljana s sporočili za medije, z drugim novinarskim
gradivom in informacijami na spletni strani. Redno in vestno smo se odzivali na
vsa medijska vprašanja in aktivno sodelovali v intervjujih ter povabilih k izjavam in
komentarjem, ne glede na temo poročanja.
Our communications with the media are pro-active and transparent. Over the entire year we have organised formal and informal
events for domestic and foreign media, both on our own and together with partners in the aviation industry. We continually updated them on events at Aerodrom Ljubljana via press releases,
other press material and website notices. We have responded
regularly and conscientiously to all media questions and have
cooperated in interviews and invitations to make statements and
comments, regardless of the subject.
Leto 2006 je bilo po medijskih objavah rekordno, saj smo zasledili 6.700 objav, ki
so bile posredno ali neposredno povezane z Aerodromom Ljubljana, kar je približno
2.000 več kot leto prej.
In 2006 we issued a record number of press releases, reaching a
total of 6700 notifications relating directly and or indirectly to
Aerodrom Ljubljana, which is around 2000 more than last year.
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Premišljena vlaganja, lani smo zanje namenili 2.618 milijonov tolarjev, so stalnica razvojne politike.
Well-thought out investments, to which SIT 2,618 million was allocated last year, are a constant of our development policy.
8. UPRAVLJANJE S TVEGANJI
RISK MANAGEMENT
V družbi Aerodrom Ljubljana, d.d., smo upravljanje s tveganji opredelili kot trajen proces sistematičnega pristopa k zaznavanju in obvladovanju tveganj pri vseh
aktivnostih v družbi, saj se zavedamo, da je s tveganji povezana vsaka dejavnost,
vsaka transakcija, vsak posel. Stopnja tveganja pomeni verjetnost, da kljub prizadevanjem ne bomo dosegli zastavljenih ciljev. Zato je nujno, da vsi zaposleni vsak
na svojem področju prepoznavajo in obvladujejo tveganja.
Aerodrom Ljubljana defines risk management as a continual
and systematic process to identify and manage risk in all company operations, as we are aware that there are risks associated with every activity and every transaction. The level of risk
indicates the probability of failure to achieve set objectives despite efforts to do so. It is therefore essential that all employees identify and manage risk in their own fields of operation.
8.1 Finančna tveganja
8.1. Financial Risk
Zaradi zagotavljanja dolgoročno stabilnega poslovanja družbe sproti in temeljito
spremljamo in ocenjujemo finančna tveganja. Ukrepi za njihovo prepoznavanje
in obvladovanje so vgrajeni v vsa področja našega poslovanja, kar nam omogoča
pravočasno zaznavanje in odzivanje na morebitne spremembe. Načeloma jih ocenjujemo kot majhna, kar po posameznih vrstah tveganj pojasnjujemo v nadaljevanju.
In order to ensure the long-term stability of the Company's operations, we conduct continuous and thorough monitoring and
assessment of financial risk. Risk identification and risk management measures are incorporated into all areas of operation, which allows us to detect and respond to possible changes
with due speed. We generally assess them as minor, which we
will explain below by individual types of risks.
Plačilno-sposobnostno tveganje je zaradi dobrega gospodarjenja z denarnimi
sredstvi ocenjeno kot majhno. Obvladujemo ga s sprotnim načrtovanjem denarnih
prilivov in odlivov, s čimer zagotavljamo potrebno količino likvidnih sredstev za
poravnavanje svojih tekočih obveznosti oziroma za zagotavljanje normalnega poslovanja kratko- in dolgoročno. Prepričani smo, da tudi obsežna investicijska dejavnost, ki se je začela leta 2004 in se bo nadaljevala v prihodnjih letih, ob ustreznem
načrtovanju denarnih tokov, upravljanju terjatev in obveznosti ter ob premišljeni
naložbeni politiki ne bo bistveno povečala tovrstnega tveganja.
V okviru naložbene politike, ki teži k donosnemu nalaganju presežkov denarnih
sredstev ob sprejemljivi stopnji tveganja, imamo pomemben del denarnih sredstev
naložen pri bankah v obliki depozitov, vezanih za različna časovna obdobja, kar je
relativno visoka likvidnostna rezerva družbe.
Dolgoročno in korektno sodelovanje s poslovnimi partnerji prispeva k sorazmerno
veliki zanesljivosti načrtovanih prilivov denarnih sredstev, ki izvirajo iz naše poslovne dejavnosti.
Stalno in neprekinjeno spremljanje razmer v zunanjem okolju, ki vplivajo na naše
potrebe po likvidnih sredstvih, nam omogoča pravočasno in pravilno ukrepanje pri
zagotavljanju pravočasnega poravnavanja naših obveznosti.
Navsezadnje pa plačilno-sposobnostno tveganje zmanjšujejo tudi ugodne možnosti
našega kratkoročnega in dolgoročnega zadolževanja, ki bi jih uporabili ob morebitnem izpadu posameznega vira financiranja.
Tveganje neizpolnitve nasprotne stranke (kreditno tveganje) znižujemo z aktivnim
spremljanjem bonitetnih poročil naših kupcev. Naše poslovne povezave so v glavnem dolgoročne, kar dodatno prispeva k nizki ravni tveganja. Pri posameznih
občasnih kupcih pa uporabimo tudi razne oblike zavarovanja plačil.
Pri manjšem delu naših kupcev, ki se pojavljajo občasno ali celo enkratno oziroma
prihajajo iz nezanesljivih poslovnih okolij, zmanjšujemo tveganje neizpolnitve nasprotne stranke z bančnimi garancijami ali predplačili. Tekoče spremljamo terjatve
po poslovnih partnerjih in po zapadlosti ter s sprotno izterjavo, zaračunavanjem
zamudnih obresti, pisnim opominjanjem in navsezadnje tudi sodno izterjavo zapadlih terjatev prispevamo k izboljševanju plačilne discipline naših kupcev.
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Liquidity risk was assessed as minor due to the conscientious
management of cash assets. We control this risk by continuously planning money inflows and outflows, thus ensuring the
requisite quantity of liquid assets needed to settle current liabilities or ensure normal operation in the short term and the
long term. We are confident that the extensive investment
activity, which began in 2004 and which will continue in the
coming years, will not significantly increase this kind of risk
given appropriate planning of monetary flows, management of
receivables and liabilities and a prudent investment policy.
As part of our investment policy, which is aimed at the profitable investment of excess cash with an acceptable degree of
risk, a significant part of our cash is invested in banks in the
form of various time deposits, which constitutes the Company’s
comparatively high liquidity reserves.
Our positive long-term cooperation with our business partners
contributes to the comparatively high reliability of the planned
inflows of cash resulting from our business activity.
The constant and uninterrupted monitoring of the circumstances in the external environment that affect our requirements for liquid assets allows us to take timely and appropriate action to ensure the timely settlement of our liabilities.
Finally, liquidity risk is also reduced by the favourable possibilities of our short-term and long-term borrowing, which we
would use in the event of the loss of an individual source of
financing.
Credit risk, or the risk of contracting parties failing to settle
is reduced by actively monitoring the credit ratings of our
customers. Most of our business partnerships are long-term,
which further contributes to the lower level of risk. For some
occasional customers, we also make use of various forms of
collateral.
For a smaller portion of our customers with whom we deal
occasionally or even just once, or that operate in unreliable
commercial environments, we reduce the risk of default by the
Tveganje neizpolnitve nasprotne stranke se pojavlja tudi pri poslovanju z dobavitelji, predvsem na področju investicij. Tako za zavarovanje danih predujmov
zahtevamo bančne garancije, za dobro izvedbo pa plačilo dela pogodbene vrednosti kot varščino zadržimo do končne primopredaje, s čimer prispevamo h kakovostni
izvedbi dogovorjenih investicijskih del.
counterparty by requiring bank guarantees or advance payments. We continuously monitor receivables by business partner and by maturity, and through immediate collection, charging late payment interest, written reminders and ultimately
also through court-ordered collection of due receivables, we
contribute to improving the payment discipline of our customers.
Kot cenovna tveganja smo opredelili:
Credit risk also arises in business with suppliers, especially in
the area of investments. In order to protect issued advances
we therefore require bank guarantees, while payment of a portion of the contractual price is retained until final handover as
a performance guarantee, to ensure high-quality execution of
contracted capital works.
a) Obrestno tveganje
Tveganje sprememb obrestnih mer na strani sredstev obvladujemo z razprševanjem
naloženih prostih denarnih sredstev v razne finančne naložbe z vidika vrst in vidika
ročnosti, s čimer zasledujemo maksimalne donose ob dani ravni tveganja.
Na strani obveznosti do virov sredstev obrestnemu tveganju nismo izpostavljeni,
saj naše obveznosti do tujih virov niso vezane na spremenljive obrestne mere.
The following were defined as price risks:
b) Tržno tveganje
Tržno tveganje je eno od cenovnih tveganj, povezano z možnostjo spremembe
tržnih cen in donosov vrednostnih papirjev oziroma z neugodnimi dogajanji na
borznem trgu.
We manage the risk of changes in interest rates on the assets side
by diversifying the invested free cash into financial investments
which vary in terms of type and maturity, thus pursuing the maximum returns at a given level of risk.
Naša naložbena politika je prvenstveno usmerjena v varne in kakovostne naložbe
s pozitivnimi dolgoročnimi donosi. Skrbimo za ustrezno razpršenost, tudi tako,
da del naših vrednostnih papirjev upravljajo banke. S špekulativnim trgovanjem,
katerega namen bi bil izključno dosegati kratkoročne donose, se ne ukvarjamo.
Glede na navedeno menimo, da ustrezno obvladujemo tržno tveganje in za zdaj ne
potrebujemo dodatnih inštrumentov, s katerimi bi se pred njim varovali.
a) Interest rate risk
On the liability side, we are not exposed to interest rate risk as
our liabilities to foreign sources are not tied to variable interest
rates.
b) Market risk
Market risk is a price risk linked to the possibility of changes in
market prices and in the returns from securities, or to unfavourable events on the stock market.
c) Valutno tveganje
Tveganje spremembe vrednosti domače valute je zaradi vstopa Slovenije v Evropsko unijo in vstopanja v evropsko monetarno unijo ocenjeno kot majhno. Na makroekonomskem področju z gotovostjo pričakujemo nadaljevanje prizadevanj za
zniževanje inflacije, dodatno pa se bo valutno tveganje po 1. 1. 2007 še zmanjšalo
s prevzemom evra kot domačega plačilnega sredstva.
Our investment policy focuses on secure and quality investments
with positive long-term returns. We also ensure adequate diversification by having banks manage part of our securities. We do not
engage in speculative trading the sole purpose of which would be
to achieve short-term returns. In view of the above, we believe that
we are managing market risk adequately and that at present we
do not require additional instruments to protect us against it.
Pretežni del terjatve in obveznosti do tujine imamo že sedaj nominirane v tej valuti,
pa tudi del finančnih plasmajev je vezan na evro. Zaradi velike stabilnosti evra
ocenjujemo, da ne potrebujemo dodatnih inštrumentov za varovanje pred valutnim
tveganjem.
c) Exchange rate risk
Owing to Slovenia’s entry into the European Union and the European Monetary Union, the risk of changes in the value of the
domestic currency has been assessed as low. On the macroeconomic front, we can expect, with considerable certainty, continued
efforts to reduce inflation, with exchange rate risk being reduced
further from 1 January 2007 due to the adoption of the euro as
official tender in Slovenia.
Our foreign receivables and liabilities are primarily denominated
in euros, and some of our investments are also linked to the euro.
As a result of the high stability of the euro, our assessment is
that we do not need additional instruments for protection against
currency risk.
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8.2 Poslovna tveganja
8.2. Business Risk
Kot najpomembnejša poslovna tveganja poudarjamo tveganja v povezavi z varnostjo
(od katerih je najpomembnejše tveganje terorističnih dejanj), tveganja, povezana z
možnostjo požara ali ekološke nesreče ter tveganja, povezana z nedelovanjem informacijskega sistema. Njihovo sprotno spremljanje in analiziranje nam omogoča tekoče
vgrajevanje ustreznih ukrepov v naše vsakodnevno delovanje, s čimer tovrstna tveganja ohranjamo na sprejemljivi ravni.
We have pinpointed the major business risks as being those related to security (of which the major risk is from terrorist action),
risks associated with fire or environmental catastrophe, and risks
associated with the failures the information technology system.
Continuous monitoring and analysis of these risks allows us to
keep incorporating appropriate measures into our everyday operations, and in this way we keep these risks on an acceptable level.
Varnost
Security
Med varnostnimi tveganji po pomembnosti izstopa terorizem, ki se v letalstvu pojavlja že kar nekaj časa in lahko rečemo, da ga je do neke mere zaznamoval. Že od
nekdaj moramo letališča velik del svojega poslovanja prilagoditi strogim varnostnim zahtevam in ukrepom, ki v veliki meri temeljijo na lastnih izkušnjah.
V naši družbi varnostna tveganja obvladujemo s temeljitimi predpripravami, dobrim načrtovanjem, organiziranostjo ter sodelovanjem z drugimi institucijami. Tako
smo izdelali lastno oceno ogroženosti, v kateri smo definirali potencialne grožnje
in potrebne ukrepe za zmanjšanje oziroma odpravo teh. Omenjena ocena je bila
podlaga za načrt obvladovanja izrednih varnostnih dogodkov z več kot trideset
predvidenimi možnimi scenariji, s katerim si pomagamo ob morebitnih izrednih
dogodkih.
Zavedamo se, da kljub temeljitemu načrtovanju ne moremo predvideti vsega, zato
že z osnovnimi preventivnimi ukrepi poskušamo preprečiti nastanek izrednih dogodkov. Pri tem je ključnega pomena pravilno ravnanje zaposlenih v izrednih situacijah, zato veliko pozornost namenjamo njihovemu sprotnemu izobraževanju in
usposabljanju. Ker pa so preventivni in dodatni varnostni ukrepi velikokrat pogojeni tudi z nacionalno ogroženostjo, se povezujemo z ustreznimi nacionalnimi organi,
saj imajo varnostne ocene, ki jih izdelajo pristojne državne službe, neposreden
vpliv tako na obseg kot intenzivnost varnostnih ukrepov na našem letališču.
Požarna varnost, pripravljenost na ekološke nesreče in ustrezno ravnanje z
nevarnimi snovmi
Potencialna nevarnost požara ali ekološke nesreče (razlitja letalskega ter drugih
goriv, maziv in olj) je zaradi narave naše dejavnosti razmeroma velika, česar se zavedamo in zato dosledno izpolnjujemo zakonske zahteve, ki urejajo to področje.
Zaposlujemo trideset usposobljenih poklicnih gasilcev, s katerimi zagotavljamo
24-urno dežurstvo. Njihovo znanje sproti dopolnjujemo z eksternimi in internimi
izobraževanji. Razpolagamo s potrebno gasilsko opremo ter opremo za primer
razlitja, opremo za tesnjenje cevi in odtokov ter sredstvi za biološko razgradnjo
razlitih snovi. Tako zbrane odpadne snovi razlitih ogljikovodikov predamo pogodbenemu partnerju, ki zagotavlja okolju prijazno ravnanje z njimi.
Posebno skrb posvečamo tudi splošni ozaveščenosti zaposlenih s področja požarne
varnosti, kar med drugim zagotavljamo tudi s tečaji požarne varnosti.
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In terms of importance, the outstanding security risk is from terrorism, something that has been apparent in aviation for some
time now, and that one might say has even characterised the industry. For considerable time airports have had to adapt a large
proportion of their operations to stringent security demands and
measures, which to a great extent are based directly on experience.
In this Company security risk is managed through thorough advance preparation, good planning and organisation, and through
cooperation with other institutions. We have produced our own
assessment of threat, in which we defined potential threats and
the necessary measures to reduce or eliminate such threats. This
assessment formed the basis for the management plan for emergency security situations, with more than thirty possible scenarios envisaged, which means we will be well-equipped to face any
emergency.
We realise, however, that despite thorough planning we cannot
foresee everything, so through basic preventive measures we attempt to prevent emergency situations arising. A key part in this
is played by the correct actions of employees in emergencies, so
great attention is paid to their continuous education and training.
Since preventive and additional security measures are frequently
determined by national threat, we liaise with the relevant national
authorities, since the security assessments produced by the competent state services have a direct influence both on the extent
and intensity of security measures at Ljubljana Airport.
Fire safety, preparation for environmental catastrophe
and appropriate handling of hazardous substances
Given the nature of our activity, the potential danger of fire or
environmental catastrophe (spills of aircraft and other fuel, lubricant and oil) is relatively high. We are well aware of this and
therefore consistently fulfil the legal requirements governing this
area.
We employ 30 qualified, professional firefighters who provide 24hour cover. Their skills are continuously enhanced through external and internal training. We possess all the necessary firefighting equipment, plus equipment for spills, for sealing pipes and
outflows and biodegrading agents for spilled substances. Waste
substances collected from hydrocarbon spills are handed over to
Pri našem delovanju smo izpostavljeni tudi tveganju neustreznega ravnanja z
nevarnimi snovmi, ki se prevažajo v letalskem tovornem prometu. To tveganje
obvladujemo z doslednim izpolnjevanjem s tem povezane zakonodaje kot tudi z
izobraževanjem zaposlenih, ki delajo na teh področjih, ter s sprotnim preverjanjem
njihovega znanja o ravnanju z nevarnimi snovmi.
Tveganja, povezana z informacijskim sistemom
V naši družbi vse več pozornosti namenjamo področju obvladovanja tveganj informacijskega sistema, med katera uvrščamo tveganja motenj oziroma prekinitve delovanja strojne opreme, lokalnega omrežja, komunikacijskih povezav ter sistemske
in aplikativne programske opreme. Posebno pozornost posvečamo tudi tveganjem,
povezanim z neprekinjenim poslovanjem in z varnostjo informacijskega sistema.
Opisana tveganja obvladujemo s postopnim uvajanjem informacijske podpore v
poslovanje družbe ter z načrtovanim razvojem in rednim vzdrževanjem strojne
in programske opreme, lokalnega omrežja in komunikacijskih povezav. Pripravljene imamo ukrepe za vnovično vzpostavitev delovanja informacijskega sistema,
načrtujemo postopke neprekinjenega poslovanja ter ustrezno usposabljamo zaposlene. Za primer pojava motenj oziroma prekinitev informacijskega sistema zagotavljamo 24-urno pripravljenost informatikov, kar nam omogoča takojšnje ukrepanje v smeri odprave vzrokov za morebitne težave.
our contractual partner, who ensures environmentally friendly
handling of them.
We also devote special attention to raising the general awareness
of employees regarding fire safety, and we do this partly through
fire safety courses.
In our operations we are also exposed to the risk of inappropriate handling of hazardous substances being transported by air.
We manage this risk through consistent adherence to the relevant
legislation and also through education of employees working
in this area, as well as through continuous verification of their
knowledge regarding the handling of hazardous substances.
Risks associated with the IT system
Our company is devoting increasing attention to managing information system risk, which includes the risks of disturbances or
interruptions to the functioning of hardware, the local network,
communication links and also systems and application software.
We also devote special attention to the risks associated with the
uninterrupted operation and security of the IT system.
We manage these risks through the gradual introduction of IT
support into the Company’s operations and through the planned
development and regular maintenance of hardware and software,
the local network and communication links. We have measures
prepared for restarting the IT system, we are planning contingencies for uninterrupted operation and providing appropriate staff
training. IT technicians are on call 24-hours-a-day to respond to
disturbances or interruption to the IT system, which allows us to
take immediate action to eliminate any problems.
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9. STRATEŠKE USMERITVE
STRATEGIC ORIENTATION
Osrednji strateški cilji družbe za obdobje do leta 2015
glede obsega prometa so:
The company's main strategic goals for the period up to
2015 in terms of traffic volume are:
> povečanje števila potnikov na 2,2 milijona;
> povečanje obsega prepeljanega tovora na 23,3 tisoč ton;
> povečanje števila premikov letal na 57 tisoč.
> to increase the number of passengers to 2.2 million,
> to increase the volume of transported cargo
to 23.3 thousand tonnes, and
> to increase the number of aircraft movements
to 57 thousand.
Za uresničitev navedenih ciljev je ključnega pomena ohranitev položaja obstoječih
in pridobitev novih prevoznikov. Z vidika rasti tovornega prometa pa je bistvenega
pomena načrtovanje vzpostavitve tovorne linije za blago s srednjega vzhoda ter
postavitev vozlišča za družbo UPS, ki je ena večjih svetovnih družb za ekspresno
mednarodno dostavo pošiljk.
Največja in najpomembnejša investicija v tem obdobju je dograditev in prenova
obstoječega terminala ter izgradnja novega terminala s kapaciteto 2,5 milijona
potnikov na leto, ki bo zgrajen do leta 2010.
32
Of key importance for the realisation of the above goals is to retain existing and attract new carriers. In order to achieve growth
in cargo transport, it is essential to plan the introduction of a
freight route from Central and Eastern Europe and the establishment of a UPS hub.
The largest and most important investment that had bearing during this period is the extension and reconstruction of the existing
terminal, and the construction of a new terminal with a capacity of
2.5 million passengers per year, which will be completed in 2010.
10. NAČRTI ZA LETO 2007 PLANS FOR 2007
Promet
Volume of traffic
V letu 2007 se težnja rasti prometa na letališču nadaljuje,
in sicer načrtujemo:
In 2007, the upward trend in airport traffic will continue.
We are planning:
>
>
>
sprejem in odpravo 1.448.868 potnikov, kar predstavlja 9-odstotno rast
v primerjavi z letom 2006;
45.774 premikov letal oziroma 12-odstotno povečanje
v primerjavi z letom 2006;
16.830 ton tovora, kar prestavlja povečanje za 10 odstotkov
v primerjavi z letom 2006.
Velik delež rasti premikov letal gre na račun načrtovanega povečanega števila
premikov v tovornem prometu, ki ga prinaša projekt vzpostavitve baze za prevoznike hitre pošte UPS na našem letališču.
> 1,448,868 passenger arrivals and departures, representing 9% growth in comparison with 2006;
> 45,774 aircraft movements, accounting for a 12% increase
compared to 2006; and
> 16,830 tonnes of cargo, which is 10% up compared to 2006.
A large share of the growth in aircraft movements is accounted
for by the planned increase in the number of cargo aircraft movements resulting from the establishment of a base for the UPS express post carrier at our airport.
Operating result
Poslovni izid
Rasti fizičnega obsega prometa bodo sledili tudi načrtovani poslovni prihodki in
stroški poslovanja. Zaradi obsežne investicijske dejavnosti pa bodo neto prihodki iz
financiranja nižji kot v preteklem letu, tako da v letu 2007 načrtujemo čisti dobiček
v višini 9,6 milijona evrov (2.303 milijonov tolarjev), kar je za 9 odstotkov več kot
v letu 2006.
Investicije
Načrt investicij v objekte in opremo za leto 2007 v skupni višini 28,4 milijona evrov (6.810 milijonov tolarjev) predstavlja nadaljevanje vlaganj v razvoj letališča,
ki je začrtan v strategiji razvoja družbe ter sledi veljavnim prostorsko-izvedbenim
aktom.
Načrtovane investicije v objekte, zemljišča, računalniško opremo in opremo za
potrebe dejavnosti bodo zagotovile:
> prilagoditev letališke infrastrukture schengenskim standardom državne meje;
> zadostne kapacitete letaliških objektov za oskrbo potnikov, tovora in letal in
> razvoj poslovno-logistične cone.
34
The planned operating revenues and expenses will result from
growth in the volume of traffic. Due to large investments, net
income from investments will be lower as compared to the previous year. Thus, a net profit of EUR 9.6 million (SIT 2,303 million) is
planned for 2007, which is a 9% increase over 2006.
Investments
The 2007 plan of investments in buildings and equipment totalling
EUR 28.4 million (SIT 6,810 million) includes further investment
in airport development as outlined in the company’s development
strategy, complying with the valid planning act.
The planned investments in buildings, land, computer equipment and airport equipment will enable:
> compliance of airport infrastructure with the Schengen
border standards,
> sufficient capacity of airport facilities to service passengers,
cargo and aircraft, and
> development of the business and logistics zone.
Najpomembnejša in najobsežnejša naloga je dokončanje izgradnje I. faze novega potniškega terminala in obnova obstoječega terminala v skupni izmeri 5.972
kvadratnih metrov, ki bo zagotovila ločitev potnikov, ki potujejo na linijah znotraj
schengenskega območja, od tistih, ki potujejo na mednarodnih letih, kar je pogoj za
uvedbo schengenskega mejnega prehoda. Nadaljevali bomo s pripravami na gradnjo II. faze, to je glavnega dela novega potniškega terminala, ki bo imel 33.000
kvadratnih metrov površin in naj bi bil zgrajen v letih 2008 in 2009. Pred pričetkom
gradnje II. faze moramo zgraditi novo nivojsko parkirišče za 1.000 vozil, ki bo
reševalo tudi problem parkiranja vozil rent-a-car. Lokacija je predvidena na severni
strani obstoječe glavne ceste v novi poslovno-logistični coni.
V sklopu manevrskih površin bomo podaljšali vozno stezo A do praga 31 v dolžini
1.500 m za dostop letal do vzletno-pristajalne steze. S tem bomo podvojili kapaciteto obstoječe steze, kar je zlasti pomembno v koničnih obratovalnih urah.
Olajšano bo delo kontrolorjev letenja in povečana varnost letalskega prometa.
Zaradi začasnega zmanjšanja obstoječe letališke ploščadi ob gradnji novega
potniškega terminala in izrednega povečanja prometa pri predsedovanju Slovenije
Evropski uniji in tudi sicer je potrebno razširiti letališko ploščad z novimi 40.000
kvadratnimi metri, pretočnost pa bomo izboljšali z izgradnjo povezovalne spojnice
do vozne steze A.
Izredna rast tovornega prometa zahteva povečanje kapacitete skladišč, zato bomo
v letu 2007 izdelali projektno dokumentacijo za novo avio-blagovno skladišče v
velikosti 7.000 kvadratnih metrov, ki naj bi ga zgradili leta 2008.
The largest and most important investment is the completion of
the first phase of construction of the new passenger terminal, and
the reconstruction of the existing terminal, a project involving facilities with a total surface area of 5,972m2 which will ensure the
separation of passengers travelling within the Schengen area from
those travelling on international flights. This is one of the conditions for establishing Schengen-compliant border crossing points.
We will press forward with preparations for the second phase of
construction, which is the main section of the new passenger terminal, which will cover 33,000m2 and will be constructed in 2008
and 2009. Before the start of the second phase of construction a
new multi-storey car park with capacity for 1000 cars should be
constructed, which will also solve the rent-a-car parking issue. The
planned location is to the north of the existing main road in the
new business-logistics zone.
The plans for the manoeuvring areas include extending Taxiway A
towards Threshold 31 with a length of 1500m, for aircraft access
to the runway. This will double the capacity of the existing taxiway,
which is essential for peak operating times. It will make the work
of air traffic controllers easier, and increase air traffic safety. Due
to the temporary reduction in the existing aircraft apron given
the construction of the new terminal, and the exceptional increase
in traffic during Slovenia’s EU presidency, the aircraft apron will
have to be extended by 40,000m2, while traffic flow on the ground
will be improved by a connector taxiway to Taxiway A.
The exceptional growth in cargo transport demands increased
warehousing capacity, so in 2007 we will produce project documentation for a new 7000m2 air cargo warehouse, which is
planned for completion in 2008.
35
Za zadovoljstvo potnikov in kakovost storitev skrbi 372 redno zaposlenih delavcev. Tudi pri zaposlitvah rastemo.
The passengers’ satisfaction and the quality of services are provided by 372 full-time employees. Our number of staff is also increasing.
II. Poslovno poročilo / Business report
1. SPLOŠNE GOSPODARSKE RAZMERE
GENERAL ECONOMIC CONDITIONS
Gospodarske dosežke v letu 2006 je zaznamovala visoka konjunktura pri gospodarskih partnerjih in velike spremembe cen surovin. Prišlo je do opazne pospešitve
rasti v Sloveniji in Evropski skupnosti, rasti vlaganja v investicije, sicer pa so se
nadaljevale težnje gospodarskih aktivnosti iz leta 2005.
V prvih devetih mesecih leta 2006 se je bruto domači proizvod (BDP) v primerjavi z
enakim obdobjem leta 2005 realno povečal za 5,2 odstotka.
Rast cen, merjena s harmoniziranim indeksom cen življenjskih potrebščin, je bila
prav tako pozitivna (0,4 odstotka), kar pa ni posebej vplivalo na 12-mesečno inflacijo, merjeno z "EMU konvergenčnim indeksom cen", ki tako ostaja nespremenjena na ravni 2,5 odstotka.
Povprečna bruto plača zaposlenega v Sloveniji je bila v letu 2006 realno za 2,2
odstotka višja kot v letu 2005, medtem ko je povprečna neto plača v istem obdobju
realno porasla za 2,5 odstotka. Da so neto plače nekoliko bolj porasle, pripisujemo
novemu dohodninskemu zakonu, ki je začel veljati 1. 1. 2007 in po katerem so bile
decembrske plače izplačane v januarju 2007 po novi dohodninski lestvici z nižjimi
davčnimi stopnjami.
The economic performance of 2006 was marked by a positive business cycle that was also experienced by business partners, and by
large changes in raw material prices. There was a noticeable upturn in growth in Slovenia and the European Union in general, and
a growth in investment, while other economic trends from 2005
persisted.
Real growth in GDP for the first nine months of 2006 was 5.2%,
compared to the same period in 2005.
The growth in prices, measured using the harmonised consumer
price index, was also positive (0.4%), which did not have a significant impact on the year-on-year inflation rate, measured using
the EMU convergence price index, which remained unchanged at
2.5%.
Average gross wages in Slovenia in 2006 were 2.2% higher in real
terms than in 2005, while average net wages grew in the same
period by 2.5%. The reason net pay grew somewhat more is due to
the new income tax act. This entered into force on 1 January 2007,
but December wages paid in January 2007 were calculated using
the new income tax brackets, with lower tax rates.
Čeprav naraščanja produktivnosti dela v Sloveniji ne prehiteva opazno naraščanje
produktivnosti v Evropski uniji, pa rast enotnih stroškov dela po koncu leta 2004
vse bolj prehiteva rast enotnih stroškov dela v evro območju, ki se je povečala na
3 odstotke letno, 2 odstotka pri (proizvodnih) storitvah. V enem samem letu bi
takšno prehitevanje enotnih stroškov dela popolnoma nevtraliziralo celotne učinke
ukinitve davka na izplačane plače na stroške v gospodarstvu.
Although the growth in labour productivity in Slovenia is not
catching up with overall EU growth in productivity, the growth in
unit labour cost since 2004 has increasingly been catching up to
the eurozone level, rising to 3% per year, and 2% for services. In
just one year the catch up in unit labour costs could completely
neutralise the overall impact on economic costs of the abolition
of payroll tax.
Po veliki pospešitvi cen surovin – za več kot 30 odstotkov na začetku 2006 – so
se v drugem delu leta cene surovin opazno umirjale, še zlasti pri nafti, kjer so bile
konec leta cene že nižje kot konec leta 2005.
After considerable acceleration in the price of raw materials – up
by over 30% at the start of 2006 – in the second half of the year
they calmed significantly, particularly oil prices, which were lower
at the end of 2006 than they had been at the beginning.
Slovensko gospodarsko okolje v letu 2006 je zaznamovalo tudi ugodno dogajanje
na Ljubljanski borzi, kjer je bil celoletni promet za kar 72 odstotkov večji od prometa v letu 2005. Vsi borzni indeksi, z izjemo indeksa obveznic, so v letu 2006 dosegli
svoje rekordne vrednosti. SBI20 je v enoletnem obdobju pridobil 37,9 odstotka svoje vrednosti. Aprila 2006 se je slednjemu pridružil indeks blue-chip delnic, imenovan SBITOP, ki je v devetih mesecih pridobil 49,6 odstotka in je vse mesece končal
s pozitivnim predznakom. Celotna tržna kapitalizacija delnic na borzi se je v letu
2006 povečala za 72 odstotkov. Povečanje je posledica rasti cen delnic, vključitev
Telekoma Slovenije v borzno kotacijo ter dokapitalizaciji Merkurja in Mercatorja.
38
The Slovenian business climate in 2006 also saw positive movements on the Ljubljana Stock Exchange, where annual turnover
was 72% higher than in 2005. Every stock market index, except
the bonds index, achieved its highest ever value in 2006. The
SBI20 index grew by 37.9% over the year. In April 2006 this was
joined by the blue-chip share index SBITOP, which gained 49.6%
in nine months, also recording positive growth each month. In
2006, the total market capitalisation of shares listed on the stock
exchange grew by 72%. The increase is due largely to increased
share prices, including Telekom Slovenije listing its shares on the
market, and capital increases carried out by Merkur and Mercator.
2. TRŽENJE IN TRŽNI POLOŽAJ DRUŽBE
MARKETING AND MARKET POSITION OF THE COMPANY
Cilj trženja, ki je vodil naše aktivnosti tudi v letu 2006, je bil doseči čim večje prihodke iz vseh dejavnosti poslovanja podjetja – letaliških storitev, storitev zemeljske
oskrbe in komercialnih storitev.
The marketing objective that directed our 2006 efforts was to
achieve the highest possible revenues from all of the company’s
business activities, i.e. from airport services, groundhandling services and commercial services.
Letališče Ljubljana posluje na konkurenčno intenzivnem trgu, v območju zračne
razdalje 250 kilometrov delujejo namreč kar štiri večja mednarodna letališča,
ki našim ciljnim uporabnikom storitev prav tako ponujajo zanimive in cenovno
konkurenčne povezave ter ostale spremljajoče storitve. V pestrosti konkurenčne
ponudbe in dinamičnosti trga je zato potrebno poiskati tržni položaj, ki uspe čim
bolj pritegniti ciljne uporabnike in zadovoljiti njihove potrebe ter na ta način doseči
zastavljene cilje.
Ljubljana Airport operates in a fiercely competitive market, with
four larger international airports operating within a 250-km radius, which are able to offer our key service users interesting and
competitively priced connections, as well as all the usual ancillary
services. The wealth of competition and dynamism of the market
mean that Aerodrom Ljubljana has to seek a market position from
which it can attract as many key users as possible, satisfying their
needs in order to achieve its own set objectives.
Aktivnosti na področju trženja so nadaljevale aktivnosti, začete v preteklih letih,
in hkrati začenjale nove, ki so jih zahtevale spremenjene razmere in usmeritve na
trgu. Velik del aktivnosti je bil usmerjen v pridobivanje novih prevoznikov, s katerimi bi vzpostavili letalske povezave z našimi ciljnimi trgi, kot so Skandinavija, Velika Britanija, Nemčija, Španija, Italija, Rusija in Ukrajina, pri čemer smo posebno
pozornost namenili pridobivanju nizkostroškovnih prevoznikov. Prav tako smo
nadaljevali z intenzivnim trženjem na področju tovornega prometa, kjer je imelo
ljubljansko letališče s svojimi konkurenčnimi prednostmi še neizkoriščene zmogljivosti. Aktivnosti so bile tako usmerjene v vzpostavitev ljubljanskega letališča kot
tovornega centra za srednjo in jugovzhodno Evropo ter Bližnji in Daljni vzhod. V letu
2006 smo začeli tudi intenzivneje tržiti komercialne dejavnosti, predvsem storitve
oglaševanja in parkirna mesta.
Marketing activities saw the continuation of work and projects
from past years, and the start of new activities in response to
changing market conditions and trends. Much of the work was
targeted towards acquiring new carriers to set up air connections
with our target markets, including the Nordic States, the United
Kingdom, Germany, Spain, Italy, Russia and Ukraine, with special
focus on attracting low-cost air carriers. Intense marketing work
was continued in the cargo sector, where – given its competitive
advantages – Ljubljana Airport has yet unutilised capacity. Marketing was directed towards establishing Ljubljana Airport as a
cargo centre for central and south-eastern Europe, and the Middle
East and Far East. In 2006 there was also increased marketing
of commercial activities, primarily advertising services and car
parking.
Cenovna politika kot del trženjskega spleta je bolj pogojena z izpolnjevanjem predpisov Evropske unije, ki pomeni zasledovanje načel nediskriminatornosti med partnerji, transparentnosti cen in povezanosti cen s stroški. Skladno z upoštevanjem teh
predpisov smo se s cenovno politiko podjetja skušali hkrati prilagoditi tudi spremenjenim razmeram na trgu.
The pricing policy, as part of the marketing network, is increasingly dependent on compliance with European Union regulations,
which means pursing the principle of non-discrimination between
partners, price transparency, and linking prices to costs. In addition to compliance with these regulations, we have attempted
to adjust our pricing policy to keep in step with changing market
conditions.
Prodajne poti se uspešno širijo. Poleg izvajanja trženja, usmerjenega neposredno
na letalske prevoznike, so naše aktivnosti usmerjene tudi v povezovanje z drugimi
akterji turizma in potniki samimi. Da bi pridobili čim večje število potnikov iz zamejstva v Italiji, smo še naprej sodelovali pri projektu turistične poslovalnice v Trstu,
ki se ji je v preteklem letu pridružila še poslovalnica v Vidmu, obe pa uspešno tržita
produkte slovenskih organizatorjev potovanj z ljubljanskega letališča. Na omenjenih trgih in na trgu avstrijske Koroške smo aktivni tudi s tržnim komuniciranjem
prek lokalnih medijev.
Our sales routes are successfully expanding, and in addition to
marketing aimed directly at air carriers, we have also targeted
link-ups with other tourist operators and with passengers themselves. In order to attract as many passengers as possible from
the purpose of acquiring customers from the ethnic Slovenian
community over the border in Italy, we participated in a project
with a tourist agency in Trieste, which was extended to include
an agency in Udine, both of which successfully market projects
with Slovenian-guided tours that depart from Ljubljana Airport.
We have been involved in marketing communication work via local
media on these markets and in the Austrian province of Carinthia,
which also has an indigenous Slovenian community.
39
Pri izvajanju trženja smo tesno sodelovali tudi z gospodarskim interesnim
združenjem SPOT, ki želi organizirati številčnejši prihod tujih letalskih gostov v Slovenijo. Pri izvajanju trženja na za slovenski turizem ciljnih trgih moramo omeniti
tudi zelo učinkovito in uspešno sodelovanje s Slovensko turistično organizacijo.
Vsa prizadevanja so nam v letu 2006 prinesla lepe rezultate, kot so začetek letenja
turškega prevoznika Turkish Airlines na liniji Ljubljana–Istanbul, nizkostroškovnega
prevoznika Wizz Air na linijah Ljubljana–Bruselj (Charleroi) in London (Luton), vzpostavitev tovornega centra za srednjo in jugovzhodno Evropo podjetja UPS, sklenjen dogovor o uvedbi redne letalske povezave na liniji Ljubljana–Helsinki s prevoznikom Finnair v aprilu 2007, uvedba novih letalskih povezav na linijah Barcelona,
Rim, Kijev in Tirana s prevoznikom Adria Airways in številni drugi uspešno izvedeni
projekti.
We closely collaborated in our marketing activities with the economic interest consortium SPOT, the stated aim of which is to increase the number of foreign visitors by air to Slovenia. We also
work closely and successfully with the Slovenian Tourist Board in
marketing on the target markets of the Slovenian tourist industry.
Our work produced excellent results in 2006, with the start of
flights by the carrier Turkish Airlines on the Ljubljana–Istanbul
route, the low-cost carrier Wizz Air on the Ljubljana-Brussels
(Charleroi) and Ljubljana-London (Luton), the package delivery
company UPS setting up a cargo centre for central and south-east
Europe, as well as an agreement with Finnair to introduce scheduled flights between Ljubljana and Helsinki from April 2007, the
introduction of new air connections with Barcelona, Roma, Kiev
and Tirana with the Slovenian carrier Adria Airways and numerous
other successful projects.
3. PROMET
VOLUME OF TRAFFIC
Leto 2006 je bilo rekordno po številu prepeljanih potnikov in količine tovora ter po
številu opravljenih premikov letal. Leta 2006 je prek letališča potovalo 1.334.355
potnikov, kar je za 10 odstotkov več kot leta 2005, načrt pa smo presegli za 4
odstotke. Na letališču je bilo opravljenih 40.991 premikov letal, kar je za 9 odstotkov več kot v letu 2005 oziroma 2 odstotka več od načrta. Najbolj se je povečal
tovorni promet, ki je porasel za 32 odstotkov, načrt smo presegli za 27 odstotkov.
40
The year 2006 set a record for the number of passengers and volume of cargo transported, as well as the number of aircraft movements. The airport served 1,334,355 passengers, which is 10%
more than in 2005, exceeding the plan by 4%. There were 40,991
aircraft movements at the airport, which is 9% up compared to
2005, or 2% above the planned figure. Cargo traffic saw the highest increase, which was up 32%, exceeding the plan by 27%.
FIZIČNI OBSEG PROMETA NA AERODROMU LJUBLJANA / VOLUME OF TRAFFIC AT LJUBLJANA AIRPORT
Elementi / Element
Realizacija / Realised
Načrt/Planned
Indeks/Index
Deleži/Proportion
1. - 12.2006
1. -12.2005
2006
2006/2005
Re./N.
2006
2005
N 2006
1.
PREMIKI LETAL
40.991
37.767
40.192
108,5
102,0
100
100
100
1.1.
JAVNI PROMET
PUBLIC TRAFFIC
29.052
25.980
26.571
111,8
109,3
71
69
66
1.1.1.
Domači prevozniki
Domestic carriers
20.664
19.526
19.242
105,8
107,4
50
52
48
1.1.2.
Tuji prevozniki
Foreign carriers
8.388
6.454
7.32
130,0
114,4
20
17
18
10.970
10.970
12.621
100,0
86,9
27
29
31
1.2.
AIRCRAFT MOVEMENTS
SPLOŠNO LETALSTVO
GENERAL AVIATION
1.2.1.
Domači
Domestic
9.263
9.363
11.016
98,9
84,1
23
25
27
1.2.2.
Tuji
Foreign
1.707
1.607
1.605
106,2
106,4
4
4
4
1.3.
OSTALI
OTHER
969
817
1.000
118,6
96,9
2
2
2
1.334.355
1.218.896
1.280.019
109,5
104,2
100
100
100
1.328.068
1.212.022
1.272.639
109,6
104,4
100
99
99
2.
2.1.
ŠTEVILO POTNIKOV
NO OF PASSENGERS
JAVNI PROMET
PUBLIC TRAFFIC
2.1.1.
Domači prevozniki
Domestic carriers
944.482
852.701
847.139
110,8
111,5
71
70
66
2.1.2.
Tuji prevozniki
Foreign carriers
383.586
359.321
425.500
106,8
90,1
29
29
33
SPLOŠNO LETALSTVO
GENERAL AVIATION
5.942
6.105
6.680
97,3
89,0
0
1
1
2.2.1.
Domači
Domestic
2.838
2.957
3.623
96,0
78,3
0
0
0
2.2.2.
Tuji
Foreign
3.104
3.148
3.057
98,6
101,5
0
0
0
2.3.
OSTALI
OTHER
345
769
700
44,9
0,0
0
0
0
15.309
11.561
12.052
132,4
127,0
100
100
100
2.2.
3.
TOVORNI PROMET
CARGO
3.1.
Letalo
Air
8.059
5.245
5.453
153,7
147,8
53
45
45
3.2.
Kamion
Road
6.408
5.430
5.502
118,0
116,5
42
47
46
3.3.
Pošta
Postal
747
806
927
92,7
80,6
5
7
8
3.4.
Ostalo
Other
95
80
170
118,8
55,9
1
1
1
41
Potniški promet
Passenger traffic
Število potnikov je naraščalo vse leto 2006. Najbolj prometni meseci so bili od maja
do oktobra, ko je bilo vsak mesec prek letališča prepeljanih čez 100.000 potnikov.
Največ potnikov, kar 169 tisoč, smo zabeležili v avgustu. Redne polete je opravljalo deset letalskih prevoznikov, ki je ljubljansko letališče povezovalo s tridesetimi
evropskimi letališči. Ljubljansko letališče je, v skladu s spodbujanjem razvoja lokalnega vozlišča za Balkan, v letu 2006 povečalo svojo vlogo tudi kot transferno
letališče. Tako se je število transfernih potnikov povečalo za 27 odstotkov in je
predstavljalo 13 odstotkov vsega prometa prek letališča.
The growth in passenger traffic continued throughout 2006. The
busiest months were from may to October, with over 100,000 passengers passing through the airport each month of that period.
The highest monthly passenger total was 169,000 recorded in
August. Ten air carriers ran scheduled flights, linking Ljubljana
Airport to 30 airports around Europe. In 2006 Ljubljana Airport
developed its role as a transfer airport, having promoted itself
as a local hub for the Balkan region. The number of transfer passengers increased by 27%, representing 13% of all passenger
traffic at the airport.
Največ potnikov je prek našega letališča v letu 2006 potovalo z Adrio Airways, in
sicer 944.482 oziroma 11 odstotkov več kot v letu prej. Rast je temeljila predvsem
na povečanju prometa na rednih linijah, medtem ko je čarterski promet ostal enak
kot leta 2005. Če pogledamo strukturo opravljenega prometa Adrie Airways, ugotovimo, da je opravila 93 odstotkov letov na rednih linijah in na njih prepeljala
85 odstotkov potnikov. Delež prometa na čarterskih letih znaša 7 odstotkov pri
premikih letal oziroma 15 odstotkov pri številu potnikov. Delež potnikov Adrie Airways je v letu 2006 znašal 71 odstotkov vseh potnikov na ljubljanskem letališču
(leto prej 70 odstotkov), delež premikov letal Adrie Airways pa je znašal 73 odstotkov vseh premikov letal, kar je bilo enako kot leto prej.
The highest number of passengers using Ljubljana Airport by carrier in 2006 was recorded by Adria Airways, which had 944,482
passengers, an increase of 11% on the previous year. The growth
came from the increase in traffic on scheduled flights, with charter flight traffic remaining at the same level as 2005. Breaking
down the Adria Airways figures reveals that 93% of its flights
were on scheduled routes, which represented 85% of the total
number of Adria passengers. Charter flights represented 7% of
all Adria aircraft movements, and 15% of its passengers. In 2006
Adria Airways carried 71% of all passengers using Ljubljana Airport (2005: 70%), while Adria Airways was responsible for 73%
of all aircraft movements, the same as in 2005.
Nizkostroškovni letalski prevoznik easyJet je v London v letu 2006 prepeljal 88.643
potnikov, kar je za 3 odstotke manj kot leto prej.
Z letošnjim majem je na liniji Ljubljana–Bruselj (Charleroi) in Ljubljana–London
(Luton) začel leteti nizkostroškovni prevoznik WizzAir. Na liniji med Ljubljano in
Brusljem je prepeljal 24.500 potnikov, na liniji za London pa 27.434 potnikov.
Skupaj predstavlja opravljeni promet obeh nizkostroškovnih prevoznikov 12
odstotkov vsega prometa prek letališča Ljubljana.
In 2006, the low-cost carrier easyJet carried 88,643 passengers
on its London route, which is 3% down on the previous year.
In May 2006 the low-cost air carrier WizzAir started the scheduled routes Ljubljana-Brussels (Charleroi) and Ljubljana-London
(Luton). It carried 24,500 passengers on the Ljubljana-Brussels
route, and 27,434 passengers on the London route.
The combined passenger total of these two low-cost carriers represents 12% of total traffic via Ljubljana Airport in 2006.
Madžarski prevoznik Malév je na liniji med Budimpešto in Ljubljano v letu 2006
prepeljal 19.625 potnikov, kar je za 10 odstotkov več kot v letu 2005. Za 5 odstotkov je Malév povečal tudi število opravljenih premikov.
The Hungarian carrier Malév carried 19,625 passengers on its
Budapest-Ljubljana route, which is 10% more than in 2005. The
number of aircraft movements by Malév also increased, up 5%.
ČSA je tudi v letu 2006 uspešno povezoval Prago z Ljubljano. Povečano zanimanje
na tej liniji se je izkazalo z uvedbo dodatnih frekvenc, tako da so s poletnim voznim
redom začeli med Ljubljano in Prago leteti dvanajstkrat na teden. V letu 2006 so
prepeljali 33.582 potnikov, kar predstavlja 29-odstotno povečanje števila potnikov
v primerjavi z letom 2005.
ČSA continued to link Ljubljana and Prague in 2006. The increased
interest in this route was reflected in more frequent flights, with
the summer timetable featuring 12 flights a week between Ljubljana and Prague. In 2006 they carried 33,582 passengers, a
29% increase in the number of passengers on 2005.
V juniju je tako kot prejšnja leta začel leteti izraelski prevoznik Israir. V letu 2006
je prepeljal 8.354 potnikov oziroma 7 odstotkov več kot v letu 2005.
JAT je na liniji Beograd–Ljubljana v letu 2006 prepeljal 12.554 potnikov, kar je bilo
za 55 odstotkov več kot v letu 2005.
Air France je v letu 2006 prepeljal v Pariz 53.783 potnikov oziroma kar za 62
odstotkov več potnikov kot leta 2005.
42
As in 2005, the Israeli carrier Israir started flights once more
in June. In 2006 it carried 8,354 passengers, which is 7% more
than in 2005.
In 2006, JAT carried 12,554 passengers on its Belgrade-Ljubljana
route, which is 55% more than in 2005.
In 2006, Air France carried 53,783 passengers on its Paris-Ljubljana route, which is 62% more than in 2005.
Na redni liniji za Varšavo je dvakrat na teden, v kombinaciji s prav tako dvema
letoma Adrie Airways, letel poljski LOT. V letu 2006 je prepeljal 2.525 potnikov.
V začetku leta 2006 je med Istanbulom in Ljubljano začel leteti turški prevoznik
Turkish Airlines. Prepeljal je 16.384 potnikov.
Čarterski promet
V letu 2006 je bilo na čarterskih poletih prepeljanih 224.097 potnikov ter opravljenih 1.995 premikov letal. Število prepeljanih potnikov je v primerjavi z letom
2005 nižje za 3 odstotke. Največ čarterskih potnikov je bilo prepeljanih na letalih
Adrie Airways (65 odstotkov vseh čarterskih potnikov). Najbolj zaželene destinacije
med turisti ostajajo tudi v letu 2006 letovišča ob Sredozemskem in Črnem morju.
A scheduled twice-weekly service to Warsaw was started by the
Polish carrier LOT, in combination with two flights operated by
Adria Airways. It carried 2,525 passengers in 2006.
At the start of 2006, Turkish Airlines started a scheduled route
between Istanbul and Ljubljana. It carried 16,384 passengers in
2006.
Charter traffic
In 2006, 224,097 passengers were carried on a total of 1,995 charter flights. Compared to 2005 the number of passengers carried
fell by 3%. The largest charter carrier was Adria Airways (65% of
all charter passengers). The most popular tourist destinations in
2006 were once more Mediterranean and Black Sea resorts.
Poleg čarterjev, ki so na počitnice peljali slovenske potnike, smo na ljubljanskem letališču v letu 2006 sprejeli tudi večje število tujih gostov, ki so prispeli s
čarterskimi leti iz Izraela (Arkia Israeli Airlines, Sun’D Or), Velike Britanije (BMI,
First Choice Airways) in Islandije (Icelandic Air).
In addition to charter flights carrying Slovenian tourists on holiday, Ljubljana Airport also welcomed a higher number of foreign
charter passengers, travelling from Israel (Arkia Israeli Airlines,
Sun’D Or), the United Kingdom (BMI, First Choice Airways) and
Iceland (Icelandic Air).
Tovorni promet
Cargo transport
Skupaj 15.309 ton prepeljanega tovora v letu 2006 predstavlja izjemen rezultat
in kar 32-odstotno povečanje v primerjavi z letom 2005. Teža tovora, prepeljanega
z letali, je narasla za 54 odstotkov, teža tovora, prepeljanega s tovornjaki, za 18
odstotkov, medtem ko se je teža poštnega tovora znižala za 7 odstotkov.
A total of 15,309 tonnes of cargo was transported in 2006, an
exceptional result that represents an rise of 32% on 2005. The
cargo tonnage carried by aircraft grew by 54%, the cargo tonnage carried by truck increased by 18%, while the amount of
postal cargo fell by 7%.
Na porast teže prepeljanega tovora z letali je imela velik vpliv vzpostavitev UPSovega centra za letalski tovor za jugovzhodno Evropo v mesecu novembru. Pri projektu je s svojimi tovornimi letali sodelovala tudi Adria Airways, ki je v letu 2006
povečala svojo floto tovornih letal in opravljala prevoz hitre pošte tudi za FEDEX
in TNT. Domači prevoznik Solinair je z dnevno letalsko povezavo med Ljubljano in
Bergamom prevažal hitro pošto za družbo DHL Ekspres. V letu 2006 smo oskrbeli
tudi več čarterjev tovornih letal. Še vedno veliko tovornega prometa poteka tudi v
prtljažnikih potniških letal.
The set-up of the UPS air cargo centre for south-east Europe in
November had a major impact on the growth in cargo tonnage
transported by aircraft. Adria Airways took part in this project
with its cargo aircraft, having increased its cargo fleet to carry express post for FEDEX and TNT. The domestic carrier Solinair flew a
daily connection between Ljubljana and Bergamo (Italy) carrying
express post for DHL Ekspres. In 2006 we also supplied a number
of cargo charter flights. A significant portion of cargo traffic is
still transported in the hold of passenger aircraft.
Letalski tovorni promet so z rednimi kamionskimi linijami nadaljevali prevozniki
Air France, Austrian Airlines ter Lufthansa, z občasnimi prevozi pa Malév, Cargolux,
ČSA, Adria Airways in drugi.
Scheduled road cargo services were continued by Air France, Austrian Airlines and Lufthansa, and there were occasional services
by Malév, Cargolux, ČSA, Adria Airways and others.
Splošno in poslovno letalstvo
Število prepeljanih potnikov v splošnem letalstvu je v letu 2006 znašalo 5.942
potnikov in je v primerjavi z enakim lanskim obdobjem nižje za 3 odstotke (za 4
odstotke je nižje število potnikov domačih prevoznikov, medtem ko je število potnikov tujih prevoznikov nižje za 1 odstotek). V letu 2006 je bilo zabeleženih 10.970
premikov letal in je enako številu premikov iz leta 2005.
General and business aviation
The number of passengers carried in general aviation in 2006 was
5,942, down 3% on last year (the number of passengers carried
by domestic carriers fell by 4%, while passenger numbers for foreign carriers were down 1%). In 2006 there were 10,970 aircraft
movements, which is the same as in 2005.
43
PREMIKI LETAL PO VRSTI PROMETA / AIRCRAFT MOVEMENTS BY TRAFFIC TYPE
2.36%
Javni promet
Public traffic
3.50
3.00
26.76%
2.50
2.00
Splošno letalstvo
General aviation
1.50
2.36%
1.00
Drugi
Other
50
0
Jan.
Feb.
Mar.
Apr.
Maj
Jun.
Jul.
Avg.
Sept.
Okt.
Nov.
Dec.
Javni promet / Public traffic
Splošno letalstvo / General aviation
Drugi / Other
ŠTEVILO POTNIKOV PO VRSTI PROMETA / NUMBER OF PASSANGERS BY TRAFFIC
99.53%
180.00
Javni promet
Public traffic
160.00
140.00
0.45%
120.00
Splošno letalstvo
General aviation
100.00
80.00
0.03%
60.00
Drugi
Other
40.00
20.00
0
Jan.
Feb.
Mar.
Apr.
Maj
Jun.
Jul.
Avg.
Sept.
Okt.
Nov.
Dec.
Javni promet / Public traffic
Splošno letalstvo / General aviation
Drugi / Other
52.6%
Letalo
Air
TOVORNI PROMET PO VRSTI TRANSPORTA / CARGO TRAFFIC BY TRANSPORT
41.9%
1.40
Kamion
Truck
1.20
4.9%
1.00
Pošta
Post
80
0.6%
60
Drugi
Other
40
20
0
Jan.
44
Feb.
Mar.
Apr.
Maj
Jun.
Jul.
Avg.
Sept.
Okt.
Nov.
Dec.
Letalo / Air
Kamion / Truck
Pošta / Post
Drugi / Other
4. ANALIZA POSLOVANJA
ANALYSIS OF BUSINESS OPERATIONS
Računovodski izkazi družbe Aerodrom Ljubljana, d.d., za leto 2006 so prvič sestavljeni v skladu z mednarodnimi standardi računovodskega poročanja. Skupščina
družbe je na svoji 9. seji dne 30. 6. 2005 na predlog uprave in ob soglasju nadzornega sveta sprejela sklep, da družba Aerodrom Ljubljana, d.d., od 1. 1. 2006
dalje in najmanj za obdobje petih let sestavlja računovodska poročila v skladu z
mednarodnimi standardi računovodskega poročanja. Posledica tega prehoda je,
da so rezultati in premoženje družbe prikazani realneje, saj je večji del sredstev
izkazan po poštenih vrednostih, kot to zahtevajo standardi. Povečala se je tudi
v bilancah izkazana vrednost kapitala družbe, in sicer na 23,3 milijarde tolarjev
oziroma na 6.134 tolarjev na delnico.
Ne glede na uporabljene standarde pa je družba Aerodrom Ljubljana, d.d., v letu
2006 poslovala uspešno, saj vsi ključni kazalniki uspešnosti poslovanja družbe presegajo načrtovane vrednosti. Družba je ustvarila 2,8 milijarde celotnega dobička
pred obdavčitvijo, kar je za 15,6 odstotka bolje, kot je bilo predvideno v načrtu.
Čisti dobiček družbe je dosegel vrednost 2,1 milijarde tolarjev, kar je glede na poslovni načrt za 11,3 odstotka več.
The 2006 financial statements of Aerodrom Ljubljana d.d. were
compiled for the first time in accordance with the International
Financial Reporting Standards. At its 9th session on 30 June 2005
the company general meeting adopted the resolution, at the proposal of management board and with the consent of the supervisory board, that starting on 1 January 2006 and for at least
five years thereafter Aerodrom Ljubljana d.d. would compile accounting reports in line with the International Financial Reporting Standards. As a consequence of that transition, the company’s
results and property are represented more realistically, since
most of the assets are recorded at fair value, as required by the
standards. The company’s equity capital value recorded in its balance sheets also increased, reaching SIT 22.3 billion, or SIT 5,874
per share.
Regardless of the standards used, the operations of Aerodrom
Ljubljana d.d. in 2006 were generally successful, all the key performance indicators being above planned values. The company
generated SIT 2.8 billion in pre-tax profit, thus exceeding the plan
by 15.6%. Net profit amounted to SIT 2.1 billion, which is 11.3%
above the forecast.
4.1 Poslovni izid
4.1. Operating result
Poslovni prihodki
V letu 2006 smo izpolnili 6.870 milijonov tolarjev poslovnih prihodkov, lanskoletne
smo presegli za 9 odstotkov, načrtovane pa za skoraj 4 odstotke. Prihodki od prodaje predstavljajo 99 odstotkov vseh poslovnih prihodkov.
V strukturi prihodkov od prodaje je 72 odstotkov le-teh ustvarjenih na domačem
trgu, 28 odstotkov pa na tujem trgu. Prihodki, ustvarjeni s prodajo storitev na
domačem trgu, so v primerjavi z letom 2005 porasli za 5,6 odstotka, na tujem trgu
pa za dobrih 19 odstotkov. Ti rezultati kažejo na nadaljevanje težnje rasti deleža
tujih prevoznikov v strukturi prometa.
Operating revenues
The company generated SIT 6,870 million in operating revenues in 2006, exceeding last year’s result by 9% and the plan
by 4%. Sales revenues account for 99% of all operating revenues.
By trading pattern, 72% of sales revenues were generated on
the domestic market and 28% on the foreign market. Revenues
from the sale of services increased by 5.6% on the domestic
market and by 19% on the foreign market as compared to
2005. The above results point to the continuation of an upward trend in the share of foreign carriers in the structure of
traffic.
STRUKTURA POSLOVNIH PRIHODKOV PO VRSTAH STORITEV /
OPERATING REVENUE BY SERVICE TYPE
50.6%
Letališke storitve
Airport services
23.1%
Storitve zemeljske oskrbe
Groundhanding services
23.3%
Komercialne storitve
Commercial services
3.0%
Drugi poslovni prihodki
Other operating revenues
45
Z opravljanjem letaliških storitev, med katere sodijo storitve pristanka in parkiranja letal, osvetlitve manevrskih površin, centralizirane infrastrukture in potniškega
servisa, smo uresničili 3.478 milijonov tolarjev prihodkov, kar je za 9,6 odstotka več
kot v letu 2005, načrt pa je bil presežen za 3,6 odstotka.
The provision of airport services, which include landing services, aircraft parking, runway and taxiway illumination, centralised infrastructure, and passenger services, generated
revenues worth 3,478 million tolars, which is a 9.6% increase
on 2005, and exceeded the planned total by 3.6%.
Prihodki od storitev zemeljske oskrbe so znašali 1.589 milijonov tolarjev, kar je za
8,5 odstotka več kot v letu 2005, letni načrt pa smo presegli za dobrih 7 odstotkov.
Revenues from groundhandling services were worth 1,589 million tolars, which is 8.5% more than in 2005, and exceeded the
planned amount by over 7%.
Doseženi prihodki od komercialnih storitev so višji od lanskih za 9,4 odstotka (1.602
milijona tolarjev) in so v okvirih načrtovanih prihodkov za leto 2006. Največji delež
v sklopu komercialnih prihodkov predstavljajo prihodki od oddajanja prostorov v
najem (39 odstotkov), tem sledijo prihodki od parkirnin (24 odstotkov), prihodki od
skladiščenja (22 odstotkov), prihodki od oglaševanja (6 odstotkov) in drugi.
The revenues generated from commercial services were 9.4%
higher than in 2005 (1,602 million tolars) and were in line with
planned revenues for 2006. The largest share of commercial
service revenues comes from rental of premises (39%), followed by parking fees (24%), warehousing fees (22%), advertising fees (6%) and other.
Glede na preteklo leto so se močno povečali prihodki od parkirnin (za 30 odstotkov).
Povečanje izhaja iz večjega števila uporabnikov parkirišč, večjega števila potnikov
in obiskovalcev. V veliki meri pa je to povečanje posledica večje in kvalitetnejše ponudbe – parkiranja v parkirni hiši, kjer nivo storitve dopušča višje cene kot parkiranje na zunanjem parkirišču.
Compared to last year, there was a significant increase in revenues from parking fees (up by 30%). The increase comes from
the higher number of car park users, and the higher number of
passengers and visitors. To a large extent, this increase is due
to bigger and better facilities – offering parking in a multistorey car park, with the level of service justifying a higher
price than the outdoor car park.
Največjo rast izkazujejo prihodki od oglaševanja (povečali so se za 32 odstotkov),
kar pripisujemo preureditvi zunanjih oglasnih površin, ponudbi novih medijev in
izvajanju sprejete politike na področju trženja oglasnih površin. Doseženi prihodki
pa zaostajajo za načrtovanimi za dobrih 22 odstotkov. Razlog je v kasnejši postavitvi novih oglasnih teles in zato kasnejšem pričetku trženja ter nekaj začetnih
tehničnih težavah pri njihovem delovanju.
Prihodki od skladiščenja so za 6,7 odstotka višji od lanskih in za dobre 4 odstotke
presegajo načrtovane, kar kaže, da se nekateri izvozniki vračajo na ljubljansko
letališče, saj izvozni promet stimuliramo s popusti. V letu 2006 se je fizični obseg
prometa prek avio-blagovnega skladišča povečal, in sicer po teži in številu pošiljk.
Promet se je povečal v izvozu in tranzitu.
Po posameznih kategorijah prostorov, ki jih oddajamo v najem, izkazujejo rast prihodki od najemnin za gostinske in trgovinske prostore, na kar je ob nespremenjenih prostorskih zmogljivostih vplivalo večje število potnikov ter obiskovalcev in
se kaže v variabilnem delu najemnine za te prostore. Razlog večjih prihodkov od
najemnin za parkirna mesta je v povečanem obsegu delovanja rent-a-car agencij in
večjega števila taksistov, ki opravljajo svojo dejavnost na območju letališča. Tudi v
letu 2006 se je nadaljevala težnja iz preteklega leta, ko so nekateri poslovni partnerji, predvsem špediterji, odpovedali najem prostorov ali pa najemali manjše prostore, da bi znižali svoje stroške. Zato je dosežen prihodek od najemnin za poslovne
prostore za 3 odstotke nižji kot v letu 2005. Zaradi spremenjenih pogojev prodaje
letalskih obrokov našemu glavnemu prevozniku beležimo tudi padec prihodkov od
najemnin za catering. Glede na to, da gostinsko dejavnost v pristaniški stavbi in
dejavnost cateringa opravlja en izvajalec, smo zaradi želje po izboljšanju poslovnih
rezultatov in kakovosti storitev podjetju Airest catering, d.o.o., odpovedali pogodbo.
V letu 2007 bomo izbrali novega najemnika v skladu s sprejeto poslovno politiko
Aerodroma Ljubljana, d.d., ki od novega najemnika pričakuje strokovnost, ustrezne
reference v dejavnosti, primeren koncept ponudbe glede na velikost letališča in usmeritve z vizijo razvoja v novi pristaniški stavbi, ustrezno visok in stalen prihodek
oddaje dejavnosti ter jasen vpogled v njegovo poslovanje.
46
The highest increase is for advertising revenues (up by 32%),
which is due to a thorough reorganisation of outdoor advertising space, the supply of new media, and the implementation
of a new marketing policy for advertising space. The revenues
generated were, however, still 22% less than planned. The reason is the delayed set up of new advertising structures and
the consequent delay in marketing this space, as well as some
initial technical difficulties.
Warehousing revenues were 6.7% higher than last year, and
4% above plans, which indicates that some exporters are returning to Ljubljana Airport, following our stimulation of export traffic with a range of discounts. In 2006 the volume of
traffic passing through the air cargo warehouse increased by
tonnage, and by number of packages. There was an increase in
both transit and export cargo traffic.
Breaking down the premises rented by category, there was a
growth in rental revenues for catering and retail premises. Although capacity did not increase, this growth was influenced
by the increase in the number of passengers and visitors, with
the variable portion of the rent being adjusted for that reason.
The reason for increased revenues from parking space rentals
was the increased volume of business by rent-a-car agencies
and the increase in the number of taxis operating at the airport. In 2006 the trend for some business partners, primarily
freight forwarders, to stop renting premises or rent smaller
premises to reduce costs, continued. The revenues from business unit rentals were therefore 3% down on 2005. Changing conditions in the sale of airline meals to our main carrier
meant we recorded a fall in revenue from catering service rentals. Since just one operator provides these catering services
and the restaurant and catering services within the terminal
building, we have cancelled the contract with the company Airest catering d.o.o., in order to improve operating results and
Poslovni odhodki
Aerodrom Ljubljana, d.d., je pri poslovanju v letu 2006 uresničil poslovne odhodke
v višini 4.508 milijonov tolarjev, kar je za slabe 3 odstotke več kot v letu 2005 oziroma za dobra 2 odstotka manj od načrtovanih. Največji delež v strukturi poslovnih
odhodkov predstavljajo stroški dela, in sicer 45 odstotkov, stroški materiala in
storitev 30 odstotkov, amortizacija 24 odstotkov ter drugi poslovni odhodki en
odstotek.
service quality. In 2007 we will select a new leaseholder in line
with the business policy of Aerodrom Ljubljana, d.d., which requires the leaseholder to offer professional services, appropriate references, a suitable business concept given the airport
size and trends, including a development vision for the new
terminal building. Aerodrom Ljubljana expects sufficiently
high and constant revenues from the new leaseholder, and a
transparent overview of its operations.
Poslovni izid iz poslovanja (EBIT)
Operating expenses
Poslovni izid iz poslovanja v višini 2.362 milijonov tolarjev je 23 odstotkov nad lanskoletnim, prav tako pa za 17 odstotkov presega tudi načrtovanega za leto 2006.
Rast prometa, ki se kaže v rasti prihodkov od prodaje, intenziven nadzor nad rastjo
stroškov in optimalna uporaba poslovnih sredstev so vplivali na izboljšanje operativne uspešnosti poslovanja, kar se že nekaj zadnjih let kaže v rasti poslovnega
izida iz poslovanja.
In 2006 Aerodrom Ljubljana d.d. incurred operating expenses
in the amount of SIT 4,508 million, less than a 3% increase
compared to 2005, representing just above 2% less than
planned. Approximately 45% in labour costs account for the
largest share in the structure of operating expenses, followed
by costs of material and services (30%), amortisation/depreciation (24%) and other operating expenses (1%).
Neto prihodki financiranja
Operating profit (EBIT)
Družba je v letu 2006 ustvarila 439 milijonov tolarjev finančnih prihodkov, kar
je za 12 odstotkov manj kot v letu 2005, načrt pa je presežen za 10 odstotkov. V
strukturi finančnih prihodkov predstavljajo največji delež prihodki od obresti, in
sicer 72 odstotkov, prihodki od dividend 27 odstotkov, en odstotek pa so drugi
finančni prihodki.
Operating profit totalling SIT 2,362 million is 23% up compared
to last year and exceeds the plan for 2006 by 17%.
The growth of traffic, which resulted in an increase in sales revenues, intensive control of the growth of expenses and the optimal use of operating assets led to an improvement of operating
performance, which has been reflected in the growth of operating
profit for the past few years.
Finančni odhodki znašajo 9 milijonov tolarjev in so za 27 odstotkov nižji kot v
preteklem letu.
Net income from investment
Doseženi finančni izid v znesku 430 milijonov tolarjev je za 11 odstotkov nižji kakor v predhodnem letu, načrtovani pa je presežen za 8 odstotkov.
Poslovni izid pred obdavčitvijo
Poslovni izid pred obdavčitvijo v znesku 2.792 milijonov tolarjev je za skoraj 16
odstotkov višji od načrtovanega oziroma za dobrih 16 odstotkov presega
lanskoletnega.
Davek
Za leto 2006 je bila izračunana davčna obveznost do države v višini 737 milijonov
tolarjev ter ugotovljeni odloženi davki v višini 54 milijonov tolarjev, ki znižujejo
davčno obremenitev bruto dobička. Davčna obremenitev poslovnega izida pred
obdavčitvijo znaša 683 milijonov tolarjev, kar je za 202 milijonov tolarjev oziroma
za 42 odstotkov več kot v preteklem letu. Efektivna davčna stopnja za leto 2006
znaša 24,4 odstotka in je za 4,3 odstotne točke višja kot v preteklem letu. Razlog za
tako povečanje davčne obveznosti je v ukinitvi oziroma zmanjšanju davčnih olajšav
za investicije in v povečanju davčne osnove zaradi višjega poslovnega dobička
tekočega leta.
Čisti poslovni izid poslovnega leta
Družba Aerodrom Ljubljana, d.d., je v letu 2006 ustvarila čisti poslovni izid v znesku
2.109 milijonov tolarjev, kar je za 11 odstotkov več od načrtovanega oziroma 10
odstotkov več od lanskoletnega.
In 2006 the company generated financial revenues of SIT 439
million, which is 12% less than in 2005, but still 10% above the
plan. At 72%, interest revenues represent the largest share in the
structure of financial revenues, followed by dividend revenues
(27%) and other financial revenues (1%).
Financial expenses amount to SIT 9 million, which is 27% less
than last year.
Net cashflow amounting to SIT 430 million has exceeded the figure from the previous year by 11% and the plan by 8%.
Pre-tax profit
Pre-tax profit totalling SIT 2,792 million is almost 16% above the
plan and exceeds last year’s pre-tax profit by over 16%.
Tax
In 2006, tax liabilities to the state were assessed at SIT 737 million, and deferred taxes, which reduce the tax burden on gross
profit, were calculated at SIT 54 million. The tax burden on pretax profit amounts to SIT 683 million, which is SIT 202 million (or
42%) up as compared to last year. The effective tax rate for 2006
is 24.4%, an increase of 4.3 percentage points on the previous
year. The reason for the increase in the tax burden was the abolition or reduction of tax relief for investment, and the increase of
the tax base due to higher operating profit in the current year.
Net profit for financial year
In 2006 Aerodrom Ljubljana d.d. generated a net profit of SIT
2,109 million, which is 11% more than planned and up 10% compared to last year.
47
4.2 Premoženjsko stanje
4.2. Financial standing
Bilančna vsota je na dan 31. 12. 2006 znašala 26.085 milijonov tolarjev in se je v
primerjavi s predhodnim letom povečala za 8 odstotkov. Pomembne spremembe so
nastale na nepremičninah, napravah ter opremi in so rezultat obsežnih naložbenih
aktivnosti (gradnja potniškega terminala, nakupi zemljišč).
As at 31 December 2006 the balance sheet total amounted to SIT
26,085 million, representing an increase of 8% on last year. There
were some significant changes in property and equipment resulting from intensive investment activities (construction of the passenger terminal, purchase of land).
Bistvenih sprememb v strukturi sredstev in obveznostih do virov sredstev po stanju
na dan 31. 12. 2006 v primerjavi z enakim obdobjem predhodnega leta ni bilo.
As at 31 December 2006 there were no significant changes in the
breakdown of assets and liabilities in comparison with the same
period last year.
STRUKTURA SREDSTEV na dan 31. 12. 2006 /
STRUKTURA OBVEZNOSTI DO VIROV SREDSTEV
na dan 31. 12. 2006 / LIABILITIES as at 31 Dec 2006
ASSET STRUCTURE as at 31 Dec 2006
52.5%
Opredmetena osnovna sredstva
Tangible fixed assests
89.3%
31.4%
Kapital
Equity
Dolgoročne finančne naložbe
Non-current financial investments
5.7%
9.2%
Kratkoročne obveznosti
Current liabilities
Kratkoročne finančne naložbe
Current financial investments
2.6%
4.4%
Ostalo
Other
Kratkoročne poslovne terjatve
Current trade receivables
2.4%
2.5%
Rezervacije in dolgoročne razmejitve
Provisions
Ostala sredstva
Other assets
4.3 Kazalniki poslovanja
4.3. Performance indicators
Dobičkovnost prihodkov
Return on revenue
Dobičkovnost prihodkov v vseh štirih primerjalnih izračunih kaže na rast donosnosti poslovanja, pri tem, da dobičkovnost celotnih prihodkov (čisti dobiček/celotni
prihodki oziroma dobiček pred obdavčitvijo/celotni prihodki) nekoliko zaostaja
za dobičkovnostjo poslovnih prihodkov (čisti dobiček/poslovni prihodki oziroma
dobiček pred obdavčitvijo/poslovni prihodki), na kar vplivajo nižji finančni prihodki
zaradi porabe finančnih sredstev za financiranje intenzivnega razvoja letališča.
All four comparative calculations point to growth in return on
revenue, whereas the return on total revenue (net profit/total
revenue or pre-tax profit/total revenue) is somewhat behind the
return on operating revenues (net profit/operating revenue or
pre-tax profit/operating revenues) as a consequence of lower financial revenues due to the use of financial resources for financing the intensive airport development.
Čista dobičkovnost prihodkov kaže nižjo težnjo rasti v primerjavi z bruto dobičkovnostjo prihodkov, na kar vpliva višja davčna obremenitev v primerjavi s
preteklim letom.
The growth trend of net return on revenue was lower in comparison with gross return on revenue, which is affected by a higher tax
burden in comparison with last year.
48
DOBIČKOVNOST PRIHODKOV / RETURN ON REVENUE
2006
2005
Indeks/Index 06/05
Čista dobičkovnost poslovnih prihodkov
Net return on operating revenues
30,7
30,5
101
Čista dobičkovnost celotnih prihodkov
Net return on total revenue
28,9
28,2
102
Bruto dobičkovnost poslovnih prihodkov
Gross return on operating revenues
40,6
38,1
106
Bruto dobičkovnost celotnih prihodkov
Gross return on total revenue
38,2
35,3
108
Gospodarnost poslovanja, dodana vrednost
Operating efficiency, value added
Koeficient gospodarnosti poslovanja, ki prikazuje razmerje med poslovnimi prihodki in poslovnimi odhodki, in koeficient celotne gospodarnosti, ki prikazuje
razmerje med celotnimi prihodki in celotnimi odhodki, izkazujeta rast poslovne
uspešnosti družbe, na kar kažeta tudi kazalnika dodane vrednosti na zaposlenega
in čisti dobiček na zaposlenega, ki sta se prav tako povečala v primerjavi s predhodnim letom.
Both the operating efficiency ratio, showing the ratio between
operating revenues and operating expenses, and the total efficiency ratio, representing the ratio between total revenues and
total expenses, point to growth in operating performance. This is
also supported by the figures of value-added per employee and
net profit per employee, which have also increased in comparison
with the previous year.
GOSPODARNOST POSLOVANJA, DODANA VREDNOST / OPERATING EFFICIENCY, VALUE ADDED
2006
2005
Indeks/Index 06/05
Koeficient gospodarnosti poslovanja
Operating efficiency ratio
1,524
1,437
106
Koeficient celotne gospodarnosti
Total efficiency ratio
1,618
1,546
105
16,244
15,689
104
6,241
5,942
105
Dodana vrednost na zaposlenega* (v tisoč tolarjih)
Value-added per employee (SIT thousands)
Čisti dobiček na zaposlenega* (v tisoč tolarjih)
Net profit per employee (SIT thousands)
*
Pri izračunu je upoštevano povprečno število zaposlenih na osnovi opravljenih ur
* Average number of employees on the basis of working hours used in calculation
49
Dobičkonosnost kapitala, sredstev
Return on Equity, Return on Assets
Koeficient čiste dobičkonosnosti kapitala (čisti dobiček/povprečni kapital brez
čistega dobička proučevanega leta) na zadnji dan leta 2006 kaže na 3-odstotno
rast v primerjavi s predhodnim letom, koeficient dobičkonosnosti sredstev (čisti
dobiček/povprečna celotna sredstva) pa izkazuje 4-odstotno rast v primerjavi z
letom 2005.
As at 31 December 2006 the net return on equity ratio (net profit/
average equity capital less net profit for the year) indicated 3%
growth in comparison with the previous year, while the return on
assets ratio (net profit/average total assets) indicated a 4% increase compared to 2005.
DOBIČKONOSNOST KAPITALA, SREDSTEV / RETURN ON EQUITY, RETURN ON ASSETS
2006
2005
Indeks/Index 06/05
Koeficient čiste dobičkonosnosti kapitala
Net return on equity
0,098
0,095
103
Koeficient dobičkonosnosti sredstev
Return on assets
0,084
0,081
104
2006
2005
Indeks/Index 06/05
Čisti dobiček (v tisoč tolarjih)
Net profit (SIT thousands)
2.109.295
1.921.212
110
Število vseh izdanih delnic
Total number of shares issued
3.796.527
3.796.527
100
556
506
110
31. 12. 2006
31. 12. 2005
Indeks/Index 06/05
23.286.155
21.864.803
107
3.796.527
3.796.527
100
6.134
5.759
107
ČISTI DOBIČEK OBRAČUNSKEGA OBDOBJA NA DELNICO Z METODO IZRAČUNA /
NET PROFIT PER SHARE FOR THE ACCOUNTING PERIOD, INCLUDING CALCULATION DETAILS
Čisti dobiček na delnico (v tolarjih) (čisti dobiček/število vseh izdanih delnic)
Net profit per share (tolars) (net profit / total number of shares issued)
KNJIGOVODSKA VREDNOST DELNICE NA DAN 31. 12. Z METODO IZRAČUNA /
BOOK VALUE OF SHARES AS AT 31 DECEMBER, INCLUDING CALCULATION DETAILS
Kapital (v tisoč tolarjih)
Equity (SIT thousands)
Število vseh izdanih delnic
Knjigovodska vrednost delnice (v tolarjih) (kapital/število izdanih delnic)
Book value of share (in tolars) (equity / number of shares issued)
50
5. INVESTICIJSKA DEJAVNOST
INVESTMENTS
Družba je za naložbe v nepremičnine, naprave in opremo v letu 2006 namenila
2.618 milijonov tolarjev, kar je za 8 odstotkov več kot v predhodnem letu, za toliko
pa smo presegli tudi letni načrt.
Investicije v gradnjo letaliških objektov
Za gradnjo letaliških objektov, varnostnih sistemov, dograditev komunalne in energetske infrastrukture ter nakup zemljišč smo v letu 2006 namenili 2.122 milijonov
tolarjev, od tega smo za gradnjo prve faze novega potniškega terminala porabili
1.364 milijonov tolarjev, za nakup zemljišč za potrebe poslovno-logistične cone
464 milijonov tolarjev ter za povečanje manevrskih površin 194 milijonov tolarjev.
S sporazumom z Vlado Republike Slovenije smo prevzeli obvezo o zagotovitvi schengenskega mejnega prehoda na letališču Ljubljana do junija 2007. Ta
odločitev je bistveno vplivala na prednosti izvajanja načrta investicij zlasti zaradi
časovnih, človeških in finančnih virov. Nekatere prvotno začrtane naloge so bile
zato prestavljene na kasnejše obdobje (podaljšanje vozne steze, center splošnega
letalstva, servisna cesta za transport goriv, objekti za tehnično-gasilsko službo in
za sprejem in odpravo letal), strategija izvedbe nekaterih ključnih objektov pa se
je spremenila (gradnja potniškega terminala v fazah, povečanje letališke ploščadi).
Tudi odločitev Kontrole zračnega prometa Slovenije, d.o.o., o gradnji objekta za
nadzor letalskega prometa in novega kontrolnega stolpa ter Ministrstva za notranje zadeve o gradnji objekta za potrebe policije in ostalih državnih služb na letališču
je narekovala spremembe pri načrtovanju nadomestnih parkirišč za osebna vozila.
Največja in najpomembnejša investicija je nedvomno pričetek gradnje novega
potniškega terminala. Izredno ostre časovne zahteve za zagotovitev schengenskega mejnega prehoda, ki omogoča delitev potnikov na domačih schengenskih
letih od neschengenskih letov, so narekovale gradnjo terminala po fazah. Tako smo
pričeli z gradnjo 1. faze, ki obsega nadzidavo obstoječega terminala in izgradnjo
povezovalnega trakta z bodočim terminalom, ki zajema klet, pritličje, nadstropje in
teraso v skupni izmeri 5.108 kvadratnih metrov, ter prenovo v obstoječem terminalu v izmeri 864 kvadratnih metrov. Vrednost del skupaj z opremo je ocenjena na
3.800 milijonov tolarjev. Poleg tega smo v starem terminalu uredili službeni prehod
za letalske posadke in klimatizirali prostore komunikacijskih vozlišč. Do izgradnje
2. faze, to je glavnega dela novega terminala v izmeri 33.000 kvadratnih metrov, bo
ves potniški promet potekal skozi stari terminal in 1. fazo novogradnje, ki bo že zagotavljala omenjeno ločitev potnikov v odhodu in prihodu. Potniki bodo že v 1. fazi
poleg devetih avtobusnih izhodov uporabljali tudi štiri aviomostove za neposreden
vstop v letala. Po izgradnji 2. faze, ki jo bomo nadaljevali v letu 2008, bo potniški
promet v celoti preseljen v novi terminal.
Zaradi gradnje 1. faze novega terminala je začasno izven uporabe dobršen del
letališke ploščadi, zato smo jo, zaradi zagotovitve zadostnih kapacitet za parkiranje letal, morali povečati. Razširitev obsega 6.000 kvadratnih metrov novih asfaltnih površin z vso opremo za osvetlitev, označevanje in odvodnjo, investicija pa je
znašala 193 milijonov tolarjev. Zaradi nove tehnologije krcanja letal prek aviomostov smo spremenili tudi tehnologijo parkiranja letal na celotni ploščadi in povečali
kapaciteto z dosedanjih 13 na 19 do 23 letal glede na kategorijo.
In 2006 the company invested SIT 2,618 million in property and
equipment, exceeding both the figure from last year and the
planned amount for this year by 8%.
Investment in construction of airport infrastructure
We invested SIT 2,122 million in the construction of airport buildings, security systems, extension of municipal and energy infrastructure and purchase of land, of which SIT 1,364 million was
spent on the construction of the first phase of the new passenger
terminal, SIT 464 million on the purchase of land for the business
and logistics zone and SIT 194 million to increase the manoeuvring surface.
Following the agreement reached with the Slovenian Government,
Aerodrom Ljubljana assumed the obligation to provide a Schengen-compliant border area at Ljubljana Airport by June 2007. This
decision had a major impact on the priorities of the investment
plan, in terms of timing, and human and financial resources. Some
of the originally planned tasks were postponed until a later date
(taxi and runway extensions, general aviation centre, service road
for fuel transport, facilities for firefighting services and aircraft
arrival and departure facilities), while the strategy for implementing a number of key constructions was changed (phased construction of passenger terminal, expansion of aircraft apron). The decisions made by the air traffic control company (Kontrola zračnega
prometa Slovenije, d.o.o.) to build an air traffic control buildings
and a new control tower, and the Ministry of the Interior’s plan
to construct a new building to meet the police service’s requirements, also required changes in the planning of additional car
parking.
The largest and most important investment is undoubtedly the
start of construction for the new passenger terminal. The very
tight schedule for provision of the Schengen border area, which
must provide for the separation of passengers on internal Schengen flights from those on non-Schengen flights has led to terminal construction being divided into several phases. Phase 1 of
construction has already started, and entails the reconstruction
of the existing terminal and construction of a connecting section
with the planned new terminal, which will include a basement,
ground floor and upper floor and a terrace, covering a total of
5,108m2 with the reconstructed area of the existing terminal covering 864m2. The total value of these works is estimated at 3,800
million tolars. Service access for flight crew and an air-conditioned
communications hub have also been installed in the old terminal.
Until completion of Construction Phase 2, the main section of the
new terminal, measuring 33,000m2, all passenger traffic will pass
through the old terminal, and Phase 1 of the new construction,
which will enable the required separation of passengers on arrival
and departure. In addition to nine “bus gates” in Phase 1 passengers will already be able to use four passenger boarding bridges
for direct access to aircraft. Once Phase 2 is complete, with work
set to continue in 2008, passenger traffic will be moved in full to
the new terminal.
51
Računalniška oprema
Za zagotavljanje neprekinjenega poslovanja družbe smo v letu 2006 izvedli
naložbe v računalniško opremo v višini 46,5 milijona tolarjev, od tega v strojno
opremo 24,1 milijona tolarjev in v programsko opremo 22,4 milijona tolarjev. V
sklopu naložb v strojno opremo smo izvedli širitve in posodobitve lokalnega
računalniškega omrežja (LAN), zagotovili dostop do svetovnega spleta prek dodatnega ponudnika, posodobili in nadomestili smo zastarelo in premalo zmogljivo
strojno opremo, predali v uporabo LED prikazovalnik za informiranje potnikov in
obiskovalcev. Na področju naložb v programsko opremo smo posodobili in izvedli
nadgradnjo licenčne programske opreme AutoDesk Map iz verzije 2004 na verzijo 2007, nadaljevali smo z razvojem poslovnega in prometnega informacijskega
sistema. Nadaljevali smo tudi z aktivnostmi na področju razvoja in uvedbe rešitev
za načrtovanje delovnega časa ter na nadgradnji programske opreme za registracijo delovnega časa za prehod na spletne rešitve. Izvedena je bila tudi dograditev spletnega portala z modulom za tovorni promet in z modulom za vizualizacijo
vizije razvoja Aerodroma Ljubljana, ki obiskovalcem spletnega portala na prijazen
in nazoren način prikazuje vizijo razvoja letališča v naslednjih letih. V mesecu decembru smo po dolgotrajnih aktivnostih izvedli tudi prehod licenčne programske
opreme za bazo podatkov Oracle iz verzije 9i na verzijo 10g in pričeli z aktivnostmi
na razvoju in uvajanju geografskega informacijskega sistema.
Oprema za potrebe dejavnosti
Za opremo za potrebe izvajanja dejavnosti smo v letu 2006 namenili 449 milijonov tolarjev. Glavnina opreme je namenjena posodobitvi tehnoloških procesov pri
sprejemu in odpravi letal, potnikov in tovora ter zagotovitvi varnosti. Za zagotovitev varnega pristajanja in vzletanja letal smo nabavili novo vozilo za razledenitev
letal (142 milijonov tolarjev), vozilo s priključki za merjenje drsnosti vzletno-pristajalne steze (18 milijonov tolarjev), manjše gasilsko vozilo (13 milijonov tolarjev).
Za potrebe prtljažne službe smo nabavili vlečne traktorje (40 milijonov tolarjev),
transportne vozičke (12 milijonov tolarjev), nakladalnik zabojev (62 milijonov tolarjev). Za potrebe trženja oglasnih površin pa smo nabavili oglasna telesa (30
milijonov tolarjev).
52
A large part of the airport apron is out of use due to the Phase
1 construction of the new terminal. In order to ensure sufficient capacity for aircraft parking, we had to extend the apron.
The extension includes 6,000m2 of new asphalt surface, with all
the requisite lighting, signs and drainage systems. The investment amounted to SIT 193 million. The new method of boarding
through passenger boarding bridges will improve the system of
aircraft parking on the entire apron, increasing the capacity from
13 to between 19 and 23 aircraft, depending on the category.
Computer hardware
In order to ensure uninterrupted operations the company invested
SIT 46.5 million in computer equipment, of which SIT 24.1 million
went into hardware and SIT 22.4 million into software. The investments in hardware included the expansion and updating of the LAN
network, providing access to the internet via an additional server,
updating and replacing old hardware with insufficient capacity,
and commissioning an LCD display providing passenger and visitor information. On the software side, we updated and upgraded
the licensed AutoDesk Map software from the 2004 version to the
2007 version, and continued the development of the transport
and business information systems. We also continued activities
in the field of development and staff scheduling solutions, and
upgrading time and attendance software to enable a move to an
online solution. The web portal was also upgraded to include a
cargo traffic module, and module providing visual information on
Aerodrom Ljubljana’s development vision, which will offer website
visitors user-friendly way to find out about the planned development of the airport. Concluding a long-term project, in December we also updated the licences for the Oracle database, moving
from version 9i to version 10g and started activities to develop
and launch a geographical information system.
Other airport equipment
A total of 449 million tolars was invested in airport equipment
in 2006. Most of this equipment was intended to modernise the
technical groundhandling processes for the arrival and departure
of aircraft, passengers and cargo, and safety provisions. To ensure safe aircraft take-off and landing we invested in a new aircraft de-icing vehicle (142 million tolars), a vehicle with a device
to measure runway slipperiness (18 million tolars), and a small
fire engine (13 million tolars). To meet baggage handling requirements, we purchased tractor units (40 million tolars), transport
trolleys (12 million tolars), and a crate-loader (62 million tolars).
Advertising hoardings (30 million tolars) were purchased in order
to market advertising space.
6. DELNICA AELG IN LASTNIŠKA STRUKTURA
AELG SHARE AND OWNERSHIP STRUCTURE
Družba Aerodrom Ljubljana, d. d., je izdala 3.796.527 delnic z nominalno vrednostjo
delnice 1.000 tolarjev. 49 odstotkov vseh delnic (1.860.298 delnic) je prednostnih
participativnih z omejeno glasovalno pravico in so v lasti Republike Slovenije, 51
odstotkov (1.936.229 delnic) pa je navadnih, prosto prenosljivih delnic, s katerimi
se od leta 1997 dalje trguje na organiziranem trgu Ljubljanske borze.
Aerodrom Ljubljana d.d. issued 3,796,527 shares with a nominal
value of SIT 1,000 per share, 49% of which (1,860,298 shares)
are preference participating shares with limited voting rights
owned by the Slovenian government and 51% (1,936,229 shares)
ordinary freely transferable shares traded on the Ljubljana Stock
Exchange’s regulated market since 1997.
Zaradi zamenjave denarne valute tolarja z evrom z dnem 1. 1. 2007 je skupščina
družbe na svoji 10. seji sprejela sklep o prehodu na kosovne delnice.
Due to the currency changeover and the replacement of the tolar
with the euro on 1 January 2007, the general meeting at its 10th
session adopted a resolution on the transition to no-par-value
shares.
V letu 2006 med večjimi delničarji Aerodroma Ljubljana, d.d., ni prišlo do bistvenih sprememb. Na dan 31. 12. 2006 je imela družba 4.636 delničarjev, kar je
za dober odstotek več kakor 31. 12. 2005. Povečalo se je predvsem število malih
delničarjev.
In 2006 there were no significant changes in the major shareholders of Aerodrom Ljubljana d.d. As at 31 December 2006 the
company had 4,636 shareholders, which is 1% more than a year
earlier. The number of small shareholders increased in particular.
STRUKTURA LASTNIŠTVA na dan 31. 12. 2006 /
OWNERSHIP STRUCTURE as at 31 dec 2006
50.67%
Republika Slovenija
Republic of Slovenia
22.00%
Ostale pravne osebe
Other legal entities
13.14%
Fizične osebe
Private individuals
7.36%
Kapitalska družba, d.d.
Pension Found d.d.
6.82%
Slovenska odškodninska družba, d.d.
Slovenian Restitution Found d.d.
53
Med desetimi največjimi lastniki družbe prav tako ni prišlo do bistvenih sprememb.
10 NAJVEČJIH LASTNIKOV / 10 LARGEST OWNERS
There were also no significant changes among the ten largest
company owners.
2006
2005
Število delnic
Delež
Število delnic
Delež
Number of shares
Holding
Number of shares
Holding
1.923.853
50,67
1.923.853
50,67
279.561
7,36
279.561
7,36
258.958
6,82
258.958
6,82
165.940
4,37
192.458
5,07
151.086
3,98
151.086
3,98
118.683
3,13
118.683
3,13
1.
Republika Slovenija
2.
Kapitalska družba, d.d.
3.
Slovenska odškodninska družba, d.d.
4.
Maksima, delniška ID, d.d.
5.
Zavarovalnica Triglav, d.d.
6.
Publikum Trezor, d.o.o.
7.
Delniški vzajemni sklad Triglav Steber I
85.550
2,25
85.627
2,26
8.
KD Rastko, delniški vzajemni sklad
53.001
1,40
53.001
1,40
9.
KD Galileo, vzajemni sklad
29.827
0,79
29.827
0,79
Kapitalska družba, d.d. – PPS
17.172
0,45
20.351
0,54
10.
Republic of Slovenia
Pension Found d.d.
Slovenian Restitution Found d.d
Maksima, delniška ID d.d.
Zavarovalnica Triglav d.d.
Publikum Trezor d.o.o.
Pension Fund – PPS
Trgovanje z delnicami AELG
Trading in AELG shares
Vrednost delnice AELG je prvo četrtletje 2006 nekoliko padala do najnižje vrednosti 16. 3. 2006, ko je enotni tečaj znašal 8.700 tolarjev, od maja naprej pa je njena
vrednost konstantno naraščala in 5. 12. 2006 dosegla doslej najvišjo vrednost, in
sicer je enotni tečaj znašal 14.045 tolarjev. Najvišji promet z delnicami AELG v letu
2006 je bil zabeležen 23. 11. 2006, in sicer v višini 96,4 milijona tolarjev. Vrednost
delnice AELG je na zadnji trgovalni dan v letu 2006 znašala 13.777,98 tolarjev, kar
je za 36 odstotkov več kot na zadnji trgovalni dan leta 2005. Povprečni enotni tečaj
delnice je znašal 10.236 tolarjev, kar je za 10,8 odstotka manj kot v letu 2005.
The value of the AELG shares fell somewhat in the first quarter
of 2006, reaching their lowest value on 16 March 2006 at 8,700
tolars. Since May their value has constantly increased and on 5
December 2006 reached their highest value to date: 14,045 tolars. The highest turnover of AELG shares on any one day in 2006
occurred on 23 December 2006, reaching 96.4 million tolars.
The price of AELG shares on the last trading day of 2006 was
13,777.98 tolars, which is 36% more than on the last trading day
of 2005. The average share price over the year was 10,236 tolars,
which is 10.8% less than in 2005.
54
PODATKI O DELNICI AELG / AELG SHARE PERFORMANCE
Tržna kapitalizacija na dan 31. 12. – v milijonih tolarjev
Market capitalisation on 31 December – million tolars
Promet – v milijonih tolarjev
Turnover - million tolars
Najnižji enotni tečaj – v tolarjih
Lowest share price – tolars
Najvišji enotni tečaj – v tolarjih
Highest share price – tolars
Povprečni enotni tečaj med letom – v tolarjih
Average share price over total year – tolars
Tržna cena na dan 31. 12. – v tolarjih
Market price on 31 December – tolars
Knjigovodska vrednost delnice na dan 31. 12. – v tolarjih*
Book value of one share on 31 December – tolars*
Čisti poslovni izid na delnico – v tolarjih*
Net profit per share – in tolars*
Razmerje med tržno ceno in knjigovodsko vrednostjo na dan 31. 12.
Market price to book value on 31 December
Število delničarjev na dan 31. 12.
Number of shareholders as of 31 December
Število izdanih delnic
- prednostne participativne delnice
- participating preference shares
- navadne delnice, ki kotirajo na borzi
- ordinary shares, listed on stock exchange
* Pri izračunu so upoštevane vse delnice
2006
2005
Indeks/Index 06/05
26,677
19,593
136
1,583
1,929
82
8,700
9,839
88
14,045
13,748
102
10,236
11,471
89
13,778
10,119
136
6,134
5,759
107
556
506
110
2,25
1,76
128
4.636
4.578
101
3.796.527
3.796.527
100
1.860.298
1.860.298
100
1.936.229
1.936.229
100
* All share used in calculation
55
GIBANJE TEČAJA AELG V PRIMERJAVI Z INDEKSOMA SBI20 IN SBITOP v obdobju januar-december 2006 /
CHANGE IN AELG SHARE PRICE AGAINST SBI20 & SBITOP INDICES January-December 2006
SIT
16.00
14.00
12.00
10.00
8.00
6.00
4.00
AELG
SBI20
SBITOP
2.00
19. dec
5. dec
21. nov
7. nov
24. okt
10. okt
26. sep
12. sep
29. avg
15. avg
1. avg
18. jul
4. jul
20. jun
6. jun
23.maj
9. maj
25. apr
11.apr
28. mar
14.mar
28. feb
14. feb
31. jan
17. jan
3. jan
0
TRŽNA CENA IN KNJIGOVODSKA VREDNOST na dan 31. 12. /
MARKET PRICE AND BOOK VALUE OF SHARES on 31 Dec
SIT
15.000
13.000
13.778
11.969
11.000
9.000
10.119
7.000
6.061
5.000
3.000
1.000
2.671
1.900
1997
56
3.007
2.988
1998
3.369
3.256
1999
3.812
4.150
3.100
3.401
2000
4.406
5.451
2001
4.031
2002
5.759
6.134
4.648
2003
Tržna cena delnice /
Market value
Knjigovodska vrednost
delnice / Book value
2004
2005
2006
Dividendna politika
Dividend policy
Eden najpomembnejših ciljev, ki jih je družba sprejela v okviru strategije razvoja
družbe, je kapitalska politika, ki temelji na dolgoročnem maksimiranju donosov
družbe in s tem tudi donosov delničarjev. Uprava družbe zagovarja stabilne in
primerno rastoče dividende ob stalnem investicijskem razvoju, kar je v obdobju od
leta 1996 do leta 2005 tudi uresničila.
One of the most important objectives of the company’s development strategy is a capital policy based on maximising the company’s long-term returns, and returns for shareholders. The management of the company favours stable and balanced dividend growth
given the continuous investment development which it achieved
from 1996 through 2005.
Skladno z zastavljeno dividendno politiko družba razporeja ustvarjeni dobiček na
del, ki ga (skladno s statutom družbe) znova investira v nadaljnji razvoj, in na del,
ki se (skladno z odločitvijo skupščine) nameni za izplačilo dividend delničarjem. V
povprečju družba za dividende nameni dobrih štirideset odstotkov ustvarjenega
dobička, pri čemer ta delež v posameznih letih niha v odvisnosti od višine dividende
za prednostne participativne delnice, ki so v lasti države in za katere se dividenda
izračunava skladno s statutom družbe. V zadnjih treh letih so dividende navadnih
in prednostnih participativnih delnic enake.
In line with this policy the company allocates part of its profits
(in line with its Articles of Association) to reinvestment in further
development, and part (in line with a resolution of the General
Meeting) for payment of dividends to shareholders. On average,
the company allocates just over 40% of its profit for dividends,
the actual percentage varying from year to year depending on the
dividends paid on the participating preference shares owned by
the government, which are calculated in line with the articles of
association. In the past three years the dividends have the been
the same for the participating preferences shares and ordinary
shares.
v tolarjih / SIT
Leto
Navadne delnice
Prednostne delnice
Year
Ordinary shares
Preference shares
2002
200,00
282,90
2003
220,00
334,73
2004
240,00
240,00
2005
265,00
265,00
2006
263,60* (1,10 EUR)
263,60* (1,10 EUR)
* Predlog, ki bo predmet obravnave in sprejema na skupščini predvidoma
v drugi polovici junija 2007
* Proposed amount, which will be discussed by the general
meeting planned for the second half of June 2007
57
7. ZAPOSLENI
EMPLOYEES
Povečan obseg potniškega in tovornega prometa in spremenjena tehnologija dela
pri oskrbi letal zaradi razširitve obstoječega terminala so razlogi, ki so vplivali
na visoko, kar 12-odstotno rast zaposlenih v letu 2006. Ob zaključku leta je bilo v
družbi 372 zaposlenih, 40 več kot v enakem obdobju preteklega leta. Večji obseg
prometa smo v prvi polovici leta zagotavljali z nizko stopnjo zaposlovanja, kar je
zahtevalo skrajno racionalizacijo dela. Večino novih zaposlitev smo izvedli v drugi
polovici leta v službah prometno-tehničnega sektorja, ki zagotavljajo sprejem in
odpravo letal, potnikov in tovora. Število zaposlenih se je za 17 povečalo v službi za
sprejem in odpravo letal, za 12 v službi za sprejem in odpravo potnikov, za 5 v avioblagovni službi, 6 pa je bilo novozaposlenih v ostalih službah v družbi.
Stopnja fluktuacije se je v primerjavi s preteklim letom povečala za 0,26 odstotka in je bila 2,61-odstotna. Delovno razmerje je prenehalo 10 zaposlenim, osmim
sporazumno oziroma po izteku pogodbe o zaposlitvi za določen čas, dva sodelavca
pa sta se upokojila.
The increased volume of passenger and cargo traffic and the updated technology involved in ground operations due to the expansion of the existing terminal has led to the high level of growth in
staff in 2006 (a 12% increase). At the end of year, the company
had 372 employees, 40 more than at the end of 2005. Over the
first half of the year, the company had to face that increased volume with only a slight increase in staff, which meant staff were
extremely stretched. Most new staff were engaged in the second
half of the year in the transport and technical sectors, which are
responsible for aircraft, passenger and cargo handling. The number of employees increased by 17 in the aircraft handing service,
by 12 in the passenger handling service, by five in the air cargo
service, with six new employees being taken on in the rest of the
company.
The fluctuation rate increased by 0.26 percentage points to 2.61%
compared to last year. Employment terminated for 10 people,
eight by mutual consent or the end of a fixed-term contract, while
two people retired.
ŠTEVILO ZAPOSLENIH V SEKTORJIH OZIROMA SLUŽBAH V LETU 2006 / NUMBER OF EMPLOYEES BY SECTOR OR SERVICE IN 2006
Sektorji
Povprečno število na osnovi opravljenih ur
Stanje 31. 12. 2006
Delež po sektorjih %
Sectors
Average no of employees by hours performed
Balance at 31.12.2006
Proportion by sector %
271
301
80,9
Komercialni sektor
Commercial
14
14
3,8
Finančni sektor
Financial
14
16
4,3
7
7
1,9
Aeroinženiring
Aeroengineering
11
11
2,9
Strokovne službe uprave
Management boards specialist services
16
17
4,6
5
6
1,6
338
372
100,0
Prometno-tehnični sektor
Transport and techincal
Sektor za informatiko in organizacijo
Information and organisation
Uprava družbe
Management Board
Skupaj
Total
58
Starostna struktura
Age structure
Veliko število novih zaposlitev je vplivalo na pomladitev kolektiva. Povprečna starost zaposlenih v družbi se je tako kljub majhnemu številu upokojitev v primerjavi s
preteklim letom znižala za 0,6 leta in je bila 37,3 leta.
The large number of new staff brought the average employee age
down. Despite the small number of retirements, the average age
of employees in the company therefore fell by 0.6 of year to 37.3
years compared to last year.
Izobrazbena struktura
Educational structure
Zahtevnejša tehnologija dela vpliva na zaposlovanje ustrezno izobraženega strokovnega kadra v operativnih službah prometno-tehničnega sektorja. To se kaže v
manjšem deležu zaposlenih s I., II. in III. stopnjo strokovne izobrazbe in večjem
deležu zaposlenih s IV. in V. stopnjo strokovne izobrazbe. Nadaljuje se težnja
povečevanja deleža zaposlenih z univerzitetno strokovno izobrazbo zaradi posodabljanja operativnih procesov, intenzivnega investicijskega ciklusa, aktivnega
trženja in izvajanja standardov na področju varovanja civilnega letalstva.
The increasing complexity of technology had an impact on the
education structure of the specialist staff in the operational services of the transport and technical sectors. This is reflected in
the lower proportion of employees with 1st to 3rd level education
(up to secondary school) and a higher proportion of employees
with 4th and 5th level education (technical secondary education).
The proportion of employees with a university education continued to increase due to the updating of operational processes, the
intense investment cycle, active marketing and implementing civil
aviation safety standards.
STAROSTNA STRUKTURA ZA LETO 2006 /
IZOBRAZBENA STRUKTURA V LETU 2006 /
AGE STRUCTURE
EDUCATIONAL STRUCTURE
37%
od 26 do 35 let
from 26 to 35 years
42%
V.
27%
20%
od 36 do 45 let
from 36 to 45 years
IV.
18%
17%
od 46 do 55 let
from 46 to 55 years
12%
VII.
13%
II.
do 25 let
up to 25 years
5%
6%
VI.
nad 56 let
over 56 years
2%
I.
1%
III.
0%
VIII.
59
Izobraževanje, usposabljanje
Education and training
Visokokakovostne letališke in spremljajoče komercialne dejavnosti lahko zagotavljamo z zaposlenimi, ki nenehno sledijo zahtevam različnih prevoznikov in hitrim
tehnološkim spremembam. Sredstva, namenjena izobraževanju in usposabljanju,
smo glede na preteklo leto povečali za 36 odstotkov. Za razvoj zaposlenih smo
namenili 24,5 milijona tolarjev ali 71 tisoč tolarjev na zaposlenega, kar je 17 tisoč
tolarjev več kot v letu 2005. Predvsem se je povečalo število izvedenih tečajev tujih
jezikov in izobraževanja s področja varnosti in zdravja pri delu.
We can only provide high quality aviation and commercial support activities, if we have employees that are continually keeping
up-to-date with the requirements of the wide range of carriers
in the industry and rapid technological change. We increased the
amount of funds allocated to education and training by 36% compared to last year. We allocated 24.5 million tolars to employee development, which is 71,000 tolars per employee, 17,000 tolars per
person more than in 2005. The main increase was in the number of
foreign language courses and health and safety at work training.
Povečan obseg izobraževanja in usposabljanja nam omogočajo tudi sredstva, pridobljena v javnem razpisu za sofinanciranje usposabljanja in izobraževanja zaposlenih iz sredstev Evropskega socialnega sklada. Sredstva koristimo za izvajanje
strokovnega izobraževanje doma in v tujini. Perspektivnim zaposlenim pa smo
omogočili tudi dodiplomski in podiplomski študij.
Posebno pozornost smo namenili uvajanju novih sodelavcev, ki smo jih z interno
izvedenimi uvajalnimi seminarji seznanili z organizacijo družbe, delovanjem
letališča in posameznih služb, varnim delom in pomenom zagotavljanja varnosti na
letališču. Z načrtnim izvajanjem mentorstva vplivamo na hitrejše vključevanje novih
sodelavcev, krajši čas uvajanja in hitro doseganje strokovnih ciljev družbe. Poveča
se pripadnost zaposlenih, kar vpliva na boljšo organizacijsko klimo v celoti.
60
The increased volume of education and training was due in part to
funds from a public tender for the co-financing of employee training and education from the European Social Fund. We are using
the funds for specialist education at home and abroad. We also
supported promising staff in undergraduate and post graduate
studies.
Close attention has been paid to how we induct new staff, with
internal induction seminars to teach them about the organisation
of the company, how the airport and individual services function,
safety at work, and the importance of security provisions at the
airport. By carefully planning mentorship relationships, we are
able to include new employees more quickly, reducing induction
time, and rapidly achieving the company’s professional aims. This
increases staff loyalty, which improves the organisational culture
as a whole.
Razvoj kadrov, zadovoljstvo zaposlenih
Staff development and staff satisfaction
Zaposlenim omogočamo razvoj in možnost graditve kariere. Letališki poklici
zahtevajo specifična znanja in zakonsko predpisana dovoljenja za delo, ki jih je
mogoče pridobiti le z usposabljanjem na delovnem mestu. Naloge na mnogih delovnih mestih je mogoče opravljati le ob obvladovanju in poznavanju nalog in procesov na drugih delovnih mestih. Zaposleni imajo velike možnosti napredovanja, v
preteklem letu je vertikalno napredovalo 14 zaposlenih.
The company actively encourages staff development and opportunities to build a career. Aviation professions require specific
knowledge and a legally prescribed work permit that can only
be obtained by training in the workplace. The tasks required in
many positions can only be performed after having understood
and mastered tasks and processes in other positions. Employees
have many opportunities for promotion, and in the past year 14
employees receiving promotions up the scale.
Rezultati merjenja organizacijske klime in zadovoljstva zaposlenih so nekoliko
nižji kot v preteklem letu, ko je bil opazen velik pozitiven premik. Poglavitni razlogi so bili težki delovni pogoji zaposlenih zaradi obnove obstoječega terminala
in odločitev, da uveljavitev prenovljene sistemizacije in plačnega sistema prenesemo v leto 2007. Zaposleni ocenjujejo, da naša družba in njeno poslovodstvo sodita med uspešnejše v okolju, imata velik ugled in zagotavljata varnost zaposlitve.
Seznanjeni so s politiko in cilji družbe, zadovoljni so z možnostmi napredovanja in s
sproščenimi, enakopravnimi in prijateljskimi medsebojnimi odnosi.
Redni letni razgovori, ki jih izvajamo z vsemi zaposlenimi, nam služijo kot osnova
za spodbujanje delovne uspešnosti in načrtovanje osebnega razvoja. Postali so sestavni del komunikacije vodij s sodelavci, določanja ciljev in usmerjanja k skupno
postavljenim ciljem. Z razgovori pridobimo kakovostne informacije za izvajanje
kadrovanja in izobraževanja.
Letališče nudi raznolike možnosti in pogoje za opravljanje prakse dijakom srednjih
šol in študentom različnih smeri. Ti so v letu 2006 opravili 2.300 ur obveznega
praktičnega usposabljanja in dobili priložnost za spoznavanje delovnih procesov in
prenos pridobljenega znanja v delovno okolje. Njihova spoznanja in razmišljanja so
zbrana v seminarskih in diplomskih nalogah, ki predstavljajo vir novih idej, predlogov in videnj razvoja letališča v prihodnje.
The results of organisational culture and employee satisfaction
surveys were somewhat lower than the previous year, when there
was a large increase. The main reasons were the difficult working conditions due to the reconstruction of the existing terminal,
and the decision to postpone the introduction of a new job classification and payment system until 2007. Employees assessed
the company and its management as among the more successful,
stating that it has a good reputation and takes care to ensure
job security. They are familiar with company policy and objectives,
satisfied with possibilities of promotion and relaxed, equal, and
friendly relations at work.
Regular annual talks held with all employees serve as the basis
for promoting excellence at work, and planning personal development. They have become an essential part of communication
between leaders and their staff, for defining their objectives, and
moving towards common objectives. These staff talks provide high
quality information for recruitment and education.
The airport offers varied possibilities and conditions for work experience for secondary school pupils and practical traineeships
for students from various disciplines. In 2006 secondary school
pupils and students carried out 2,300 hours of practical training,
offering the opportunity to learn about work processes and in
some cases to transfer their own knowledge into the work environment. Their knowledge and views are collected in seminar papers
and theses, which represent a source of new ideas, proposals and
approaches to airport development in the future.
61
Začetek prenove potniškega terminala napoveduje vstop Slovenije v schengensko območje.
The started renovation of the passenger terminal announces Slovenia’s entry to the Schengen area.
III. Trajnostno poročilo / Sustainability report
1. VAROVANJE OKOLJA
ENVIRONMENTAL PROTECTION
Aerodrom Ljubljana se razvija vse hitreje. Naš razvoj spodbuja tudi razvoj okolja, v
katerega smo umeščeni. Poslovna in infrastrukturna razvitost Aerodroma Ljubljana ima neposreden vpliv tako na lokalno kot na nacionalno okolje. Spodbuja razvoj novih delovnih mest, podjetništva in infrastrukture. Po podatkih ACI (Airport
Council International) naj bi vsak milijon potnikov neposredno ustvaril kar 950
novih delovnih mest. Ob vsem se zavedamo, da ima naša dejavnost na okolje tudi
nekatere negativne vplive, zato si prizadevamo za varovanje pred hrupom, skrbno
ravnamo z energenti in si prizadevamo za čistejše okolje.
Čutimo odgovornost za razvoj socialnega in kulturnega okolja, zato podpiramo
družbene dejavnosti, kulturo in šport. Dejavni smo tudi na področju zdravstvene
dejavnosti, prispevamo pa tudi k razvoju znanja in izobraževanja.
Velik poudarek dajemo varstvu pred hrupom
Čeprav glede na število premikov letal še vedno sodimo med manj prometna
letališča, se zavedamo, da je omejevanje hrupa in njegovega vpliva na okolje, znotraj katerega deluje naše letališče, eden ključnih vidikov naše okoljevarstvene
dejavnosti. Letala, ki vzletajo in pristajajo na našem letališču, izpolnjujejo predpise Evropske unije z vidika hrupa, kar upoštevamo tudi pri pridobivanju novih
prevoznikov. Zavod za zdravstveno varstvo Kranj pripravlja elaborat za izvedbo
meritev hrupa na letališču. Meritve bodo izvedli v drugi polovici leta 2007 in bodo
skladne z zahtevami, priporočili in predpisi Evropske unije.
Širjenje hrupa v naše neposredno okolje omejujemo tudi s pasivnimi protihrupnimi
ograjami v obliki gozdnih nasadov na letališkem kompleksu.
Varstvu pred hrupom dajemo velik poudarek pri sprejemanju investicijskih
odločitev. Leta 2006 smo se odločili za nakup sistema za merjenje in monitoring
hrupa na letališču, kajti le tako je mogoče spremljati raven izpostavljenosti hrupu
v bližnji in širši okolici ter pridobiti osnovne kazalce hrupa. S tem bomo ustvarili
pogoje za pridobitev okoljevarstvenega dovoljenja za upravljavca vira hrupa. S
priporočili in analizami, ki jih bomo pridobili s pomočjo sistema, si bomo pomagali
pri odločanju o nadaljnji širitvi letališča oziroma načrtovanju namenske rabe prostora okoli letališča.
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Aerodrom Ljubljana is developing at increasing pace. Our development includes the development of the environment that surrounds
us. The operational and infrastructural development of Aerodrom
Ljubljana has a direct impact on the local and national environment. It promotes the development of new jobs, entrepreneurship
and infrastructure. According to data from the ACI (Airport Council International), every million passengers is directly related to
950 new jobs. Alongside this, we are well aware that our business
also has negative impacts on the environment, so we take great
care to reduce noise pollution, to handle fuels with great care, and
to work to achieve a cleaner environment.
We have a sense of responsibility for the development of a social
and cultural environment, so we support social actions, culture
and sport. We are also active in the field of health and contribute
to the development of knowledge and education.
Special focus on noise protection
Even though in terms of aircraft movements, Ljubljana is not
classed as a busy airport, we are aware that limiting noise and its
impact on the environment within which our airport operates is
one of the key aspects of our environmental activity. The aircraft
taking off and landing at our airport comply with EU noise regulations, which we also observe when attracting new airlines. The
Kranj Health Protection Institute prepares a report on noise measurements at the airport. The measurements will be carried out in
the second half of 2007, and will be in line with EU requirements,
recommendations and regulations.
We restrict the spread of noise into our immediate environment
with passive noise barriers in the form of trees planted in the airport complex.
We also place considerable emphasis on noise protection measures when taking investment decisions. In 2006 we decided to
purchase a noise measurement and monitoring system at the airport, as only in that manner is it possible to monitor the level of
noise exposure in the immediate and wider vicinity of the airport,
and to acquire basic noise indicators. These will then be used
to appy for an environmental protection licence for managing a
noise pollution source. Recommendations and analyses acquired
from the monitoring system will be used to support decision-making involving the further expansion of the airport or planning the
functional use of land around the airport.
O vplivih na okolje razmišljamo že ob načrtovanju
Environment impacts considered at the planning stage
Možne vplive na okolje preučujemo že pred načrtovanjem razvojnih projektov na
letališču. Okolju dajemo velik poudarek že pri izdelavi investicijskih elaboratov
in sprejemanju investicijskih odločitev. K temu nas zavezuje tudi Zakon o varstvu
okolja. Za projekt izgradnje II. faze novega terminala s spremljajočim programom
smo že izdelali poročilo o vplivih na okolje, v katerem so ocenjeni in ovrednoteni
vplivi izgradnje tega objekta na okolje ter ugotovljene obremenitve in morebitni
škodljivi vplivi in posledice. Poročilo obravnava obremenjenost s hrupom, zrak, geologijo, tla, hidrogeologijo, rastlinstvo in živalstvo, krajinske in vidne značilnosti
prostora ter kulturno krajino in obremenjenost okolja z odpadki. Sklepna ocena
izdelovalca poročila je, da je izgradnja in obratovanje terminala s spremljajočim
programom ob upoštevanju okoljevarstvenih ukrepov sprejemljiva z vidika obremenitev in sprememb okolja.
Potential environment impacts are studied at the very start of
planning development projects at the airport. We place significant emphasis on the environment when producing investment
plans and taking investment decisions, fully respecting the requirements of the Environmental Protection Act in this regard.
We produced an environmental impact report for the Phase II
construction of the new terminal with accompanying programme,
and this report contains an assessment and evaluation of the effects of the construction of this facility on the environment and
the recognised burdens and possible harmful effects and consequences. The report addresses the issues of noise pollution, air,
geology, soil, hydrogeology, vegetation and animals, the landscape
and visible characteristics of the area, the cultural landscape and
the load of waste in the environment. The final assessment of the
report’s author is that the construction and operation of the terminal with its accompanying programme is acceptable in terms
of environmental load and changes, if environmental protection
measures are observed.
Skrbimo za čisto podtalnico
Posebna skrb je namenjena nemotenemu delovanju biološke čistilne naprave (BČN),
s katero zagotavljamo kvaliteto prečiščene vode, ki iz letališkega kompleksa odteka v podtalnico. Vodimo ustrezne evidence, iz katerih so razvidni opravljeni dnevni
pregledi in opažanja ter izvedeni posegi.
V BČN poteka prečiščevanje fekalij, in sicer iz letališkega kompleksa in letal, v njej
se zbirajo in prečistijo tudi odpadne tekočine, ki nastajajo pri razledenitvi letal,
delno pa so prek nje odvedene tudi meteorne vode.
Ensuring clean groundwater
Special attention is focused on the unimpeded operation of the
biological treatment plant (BTP), with which we ensure the quality
of the treated water that is discharged from the airport complex
into the groundwater. To this end we keep appropriate records of
this which show daily inspections, observations and interventions
made.
V letu 2006 smo dogradili novo ponikovalnico, ki omogoča nemoteno ponikovanje vode iz BČN tudi ob močnejših nalivih. Do leta 2009 skupaj z Občino Cerklje
načrtujemo izgradnjo in povezavo kanalizacijskega sistema na javno kanalizacijsko omrežje.
The BTP handles the treatment of sewage, both from the airport
complex and from aircraft, while it also collects and treats waste
fluid produced by the de-icing of the aircraft, as well as some runoff from precipitation.
Da preprečimo odtekanje olj in maščob v podtalnico ob morebitnih razlitjih, imamo
na in ob asfaltnih površinah nameščenih 54 lovilcev olj in maščob, ki jih redno
pregledujemo, čistimo in vzdržujemo.
In 2006 we constructed a new outlet, which enables a smooth outflow from the BTP, even in the heaviest downpours. Together with
the Municipality of Cerklje, we are planning the construction and
connection of the sewerage systems into the public network by
2009.
Kvaliteto odpadnih voda iz BČN nadzira tudi Zavod za zdravstveno varstvo Kranj. Iz
poročila za leto 2006 izhaja, da so naši rezultati na področju zagotavljanja čistih
odpadnih voda nadpovprečni.
In order to prevent the outflow of oil and grease into groundwater
in case of spills, 54 oil and grease traps have been installed on
and around the asphalt surfaces, which are regularly inspected,
cleaned and maintained.
The quality of wastewater from BPT is also supervised by the Kranj
Health Protection Institute. The 2006 report indicates that our
performance in the area of ensuring clean waste water is above
average.
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Varčujemo z energijo
Energy saving
Leta 2006 smo dvakrat temeljito očistili peči in dimnike ter poskrbeli za elektronsko nastavitev oljnih gorilcev, s čimer smo ob danem toplotnem viru zmanjšali obremenjevanje zraka s plini iz kurilnih naprav.
In 2006 we thoroughly cleaned the furnaces and chimneys twice
and provided for the electronic calibration of the oil burners, thus
reducing air pollution by gases from heating devices for a given
heat source.
Trenutno je celotni letališki kompleks, razen hangarja splošnega letalstva, ogrevan
s kurilnim oljem, ki smo ga v letu 2006 porabili 296 ton. S centralnim nadzornim
sistemom zagotavljamo optimalno ogrevanje in s tem posredno zmanjšujemo
količino plinov, ki obremenjujejo ozračje. Da bi zmanjšali porabo energentov in
emisije škodljivih snovi v okolje, v bližnji prihodnosti načrtujemo prehod na ogrevanje s plinom. Ob izgradnji novega terminala v letih 2007–2010 načrtujemo
priključitev letališkega kompleksa na zemeljski plin, s čimer bomo naredili pomemben korak v naših okoljskih prizadevanjih.
At present, the entire airport complex, except for the general aviation hangar, is heated with fuel oil. In 2006, 296 tonnes of fuel
oil were used. Our central supervision system ensures optimum
heating and indirectly reduces the quantity of gases polluting
the atmosphere. In order to reduce fuel consumption and harmful
emissions into the environment, we plan to switch to heating with
natural gas in the near future. On completion of the new terminal
between 2007 and 2010, we are planning to connect the airport
complex to natural gas, which will represent a major step in our
environmental efforts.
K zmanjševanju izpusta škodljivih emisij v zrak prispevamo tudi z rednim servisiranjem 135 vozil, pa tudi s postopnim nadomeščanjem starih hladilnih naprav z
novimi, ki vsebujejo okolju prijazne freone.
Pazljivi smo z odpadki
Z dobaviteljem motornih olj imamo sklenjen dogovor za brezplačen odvoz in
uničenje približno 2 ton odpadnih motornih olj. Zbiramo tudi odpadne akumulatorje, baterijske vložke, gume, neonske svetilke, oljne filtre in krpe, ki jih prevzemajo
za to pooblaščena podjetja.
Prijazno do okolja se obnašamo tudi v zvezi z dotrajano računalniško strojno opremo. Zbiramo jo in jo enkrat na leto dostavimo dobavitelju računalniške opreme,
ki poskrbi za ločevanje surovin in njihovo kasnejše recikliranje v nove surovine,
namenjene za izdelavo novih izdelkov.
Posebej skrbimo za zbiranje in odvoz komunalnih odpadkov, ki jih odvažamo na
deponijo v Tenetišah. Zadovoljni smo, da smo v letu 2006 uspeli ohraniti enako
prostornino komunalnih odpadkov kot leta 2004, in sicer približno 3.400 kubičnih
metrov. Delno k temu pripomore tudi ločeno zbiranje pisarniškega in časopisnega
papirja ter kartonske embalaže, ki ga izvajamo že nekaj let.
Delujemo preventivno
Udeležujemo se raznih seminarjev in izobraževanj s področja okoljske dejavnosti.
Tekoče spremljamo predpise Evropske unije in Republike Slovenije s tega področja.
Zaradi narave naše dejavnosti in zakonskih zahtev, povezanih s tem, zaposlujemo
32 poklicnih gasilcev, ki so usposobljeni in ustrezno opremljeni za ukrepanje ob
morebitnem požaru ali razlitju goriva. Njihovo znanje sprotno dopolnjujemo tudi
z internim izobraževanjem, skrbimo pa tudi za splošno osveščenost zaposlenih na
tem področju.
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We are also contributing to the reduction of harmful emissions
into the atmosphere through the regular servicing of more than
135 vehicles, and through the gradual replacement of old cooling
devices with new systems using environmentally-friendly freon
coolants.
Careful handling of waste
We have an agreement with our motor oil supplier for the free
removal and disposal of about 2 tonnes of waste oil. We also collect waste batteries, battery components, tyres, neon lighting, oil
filters and oily rags, which are removed by authorised disposal
companies.
We also pursue an environmentally-friendly policy for outdated
computer hardware. Once a year we collect it and deliver it to our
computer equipment supplier, which separates the raw materials
and recycles them into new raw materials to manufacture new
products.
We pay special attention to collecting and removing municipal
waste, which is transported to the waste dump at Tenetiše. We are
pleased that in 2006 we succeeded in maintaining the same volume of municipal waste as in 2004, approximately 3,400m3. This
is partly due to the fact that discarded stationery, newspapers
and cardboard packaging are collected separately, something the
company has been doing for several years now.
Taking preventive action
We take part in a wide range of environmental seminars and education programmes. We monitor EU and Slovenian environmental
regulations on an ongoing basis. The nature of our business and
related legal requirements mean that we employ 32 professional
fire-fighters, who are trained and appropriately equipped to take
action in the event of a fire or fuel leakage. We continuously enhance their expertise with in-house training, and we take steps to
ensure that our employees in general are aware of these issues.
2. VARNOST CIVILNEGA LETALSTVA
CIVIL AVIATION SECURITY
Usklajeni smo z mednarodnimi standardi
In compliance with international standards
Tudi v letu 2006 so usklajenost naših varnostnih ukrepov z različnimi standardi
oziroma zahtevami preverjale različne mednarodne in domače organizacije. Tako je
konec maja na ljubljanskem letališču potekala presoja varovanja civilnega letalstva
v sklopu programa ICAO – USAP (International Civil Aviation Organization – Universal Security Audit Program), avgusta pa nas je obiskala inšpekcija evropske
komisije. V obeh primerih so bili rezultati dobri in so pokazali, da so varnostni ukrepi na letališču Ljubljana usklajeni z mednarodnimi standardi in z zahtevami Evropske komisije. Podobnih preverjanj je bilo še več – s strani Ministrstva za promet RS,
bodisi v obliki inšpekcij ali upravno-strokovnih nadzorov.
In 2006 a number of international and domestic organisations
again checked the compliance of our security measures with various standards and requirements. At the end of May an inspection
of civil aviation standards took place as part of an ICAO - USAP
programme (International Civil Aviation Organisation – Universal
Security Audit Programme), while in August a European Commission inspection was carried out. In both cases the results were
positive and indicated that Ljubljana Airport’s security measures
were in compliance with international standards and European
Commission requirements. Similar checks were also carried out by
the Slovenian Ministry of Transport, in the form of inspections and
administrative and professional supervision.
V skladu z Uredbo komisije (ES) št. 1138/2004 smo razmejili varnostna območja
na nadzorovanem območju letališča in vzpostavili nove varnostne kontrolne točke
za vozila in osebje.
Ministrstvo za promet je potrdilo letalski varnostni program, ki je osnovni varnostni dokument vsakega letališča, letalskega prevoznika in države. Na podlagi tega
dokumenta smo pripravili program za obvladovanje kakovosti na področju varovanja civilnega letalstva ter program usposabljanja za zaposlene in varnostnike.
In accordance with Commission Regulation (EC) No 1138/2004,
we demarcated security zones in the airside zone of the airport
and set up new security control points for vehicles and personnel.
The Ministry of Transport approved the airport security programme, which is the basic security document for every airport,
air carrier and finally each country. On the basis of this document,
we prepared a quality management programme for civil aviation
safety standards, and a training programme for employees and
security staff.
Prevzeli smo varnostne preglede potnikov
S spremembo in dopolnitvijo zakona o letalstvu so bili izpolnjeni pogoji, ki so
omogočili, da se izvajanje osnovnih varnostnih pregledov potnikov in njihove ročne
prtljage preda v izvajanje obratovalcem letališč. V ta namen smo oblikovali delovno
skupino na ravni predstavnikov Direktorata za civilno letalstvo – Ministrstva za
promet, Generalne policijske uprave – Ministrstva za notranje zadeve in obratovalcev letališč. Primarna naloga delovne skupine je bila, da poskrbi za uspešen in
nemoten prenos omenjenih nalog na obratovalce letališč. Za Aerodrom Ljubljana je
bil to velik izziv, saj je izpolnjevanje te zakonske zahteve imelo za posledico prilagoditev obstoječih operativnih postopkov novim razmeram ter zaposlitev in usposabljanje dodatnih 35 varnostnikov. Naloge pregleda potnikov in njihove ročne
prtljage smo od policije prevzeli 6. novembra.
Istega dne je začela veljati tudi Uredba komisije št. 1546/2006, ki omejuje vnos
tekočin na letala. Uredba je nastala kot odgovor evropske komisije na spodletelo zaroto teroristov, ko so ti s pomočjo tekočih eksplozivov želeli razstreliti več
potniških letal na relaciji Velika Britanija–Združene države Amerike. Novi ukrepi
so v marsičem spremenili naše potovalne navade in zahtevali ustrezno prilagoditev
potnikov in tistih, ki te ukrepe izvajajo. Z dobrimi operativnimi pripravami znotraj družbe, obveščanjem javnosti in s pomočjo medijev so bili potniki pravočasno
seznanjeni z novimi ukrepi, tako da na letališču zaradi uvedbe novih ukrepov nismo
imeli večjih težav.
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Responsibility for security screening of passengers
The amended Aviation Act set out conditions whereby the implementation of basic security screening of passengers and their
hand baggage can be handed over to airport operators. To this
end, a working group was formed, bringing together representatives from the Ministry of Transport’s Civil Aviation Directorate,
the Ministry of the Interior’s General Police Directorate and airport operators. The working group’s main task has been to ensure
the successful and smooth transition of the relevant tasks to the
airport operator. This was a major challenge for Aerodrom Ljubljana, since meeting the legal requirements meant adapting existing
operative procedures to the new conditions and the employment
and training of an additional 35 security personnel. The Police
handed over the implementation of security screening of passengers and hand baggage on 6 November.
On the same day, Commission Regulation (EC) No 1546/2006,
which restricts the carrying of liquids on board aircraft, entered
into force. The Regulation was issued as the European Commission’s response to the failed plot in which terrorists intended to
use liquid explosives to blow up a number of passenger flights
from the United Kingdom to the United States. The new measures
made major changes to travelling practice and required adjustments from passengers, as well as those implementing the new
measures. Sound operative preparations within the company, public information and media assistance ensured that passengers
were informed of the new measures in due time, to ensure that
there were no major problems at the airport because of the implementation of the new measures.
Preverjamo svojo usposobljenost
Checking our readiness
Eden večjih in zelo kompleksnih preventivnih projektov leta 2006 je bila izvedba vaje “Letalska nesreča 2006” na območju letališča Ljubljana. Namen vaje je
bil preveriti in izpopolniti organiziranost, pripravljenost in usposobljenost sil za
zaščito, reševanje in pomoč ob veliki nesreči v letalskem prometu, tako na državni
kot letališki ravni.
A major, and very complex, preventive project in 2006 was the
“2006 Aviation Accident” exercise on the Ljubljana airport complex. The purpose of the exercise was to check and improve the
organisation, readiness, and qualification of emergency services
for protection and rescue in major incidents in aviation at the national and airport level.
Pri varovanju pred trki s pticami
si pomagamo s sokoli
Using hawks to protect against air strikes
Del področja varnosti civilnega letalstva predstavlja tudi varovanje letal pred trkom
s pticami. Na podlagi dogovora med Aerodromom Ljubljana in Sokolarsko zvezo
Slovenije smo poleg obstoječih ukrepov na tem področju uvedli še sokolarstvo, ki
je zelo dobrodošel dopolnilni ukrep in je v svetu ena od zelo priznanih, a zahtevnih
metod, s katero se zagotavlja varovanje letal pred pticami.
Zaposlene redno izobražujemo
V drugi polovici leta smo začeli z rednimi mesečnimi usposabljanji za zaposlene s
področja varovanja civilnega letalstva. Predavanj se je udeležilo 589 zaposlenih, ki
imajo dostop na varovana območja letališča. Leta 2006 smo pridobili še drugega
ICAO inštruktorja. Usposabljanje zaposlenih je zagotovilo za strokovne in kompetentne kadre, zato bomo temu področju tudi v prihodnje namenjali veliko pozornosti.
Another area that relates to the safety of civil aviation is the
protection of aircraft from bird strikes. Based on an agreement
between Aerodrom Ljubljana and the Slovenian Falconry Association, in addition to existing measures, we introduced action by
the falconry association which offered very welcome additional
assistance, adding one of the world’s best recognised but most
demanding methods for protecting aircraft against bird strikes.
Regular employee training
In the second half of 2006 we started regular civil aviation safety
training on a monthly basis for employees. A total of 589 employees with access to security-restricted areas participated in lectures. In 2006 we brought an additional ICAO instructor on board.
Employee training is a guarantee for professional and competent
staff, so we will be paying even more attention to this field in future.
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3. NADZOROVANJE KAKOVOSTI DELA
QUALITY ASSURANCE
Kakovost našega dela se nadzoruje z dveh vidikov, in sicer s strani mednarodnih
organizacij in standardov za letališča kot infrastrukturnega objekta in s strani letalskih prevoznikov pod okriljem standardov, sprejetih v njihovi krovni organizaciji
IATA, ki nadzorujejo kakovost zemeljske oskrbe letal, potnikov in stvari.
Letališče kot infrastrukturni objekt določajo standardi ICAO (International Civil
Aviation Organisation) in priporočila, ki postavljajo temelje infrastrukture, organizacije dela, poslovanja in nadzora. Annex 14 (Aerodromes) podrobno določa
načrtovanje, izgradnjo in vzdrževanje celotne letališke infrastrukture, Annex 9
(Faciliation) opisuje zmožnosti in postopke za prevoz potnikov, prtljage in tovora
v zračnem prometu, Annex 16 (Enviromental) okoljevarstvene zahteve in Annex 17
(Security) nujne varnostne zahteve.
Kakovostna zemeljska oskrba je temelj varnega izvajanja zračnega prometa, standarde zemeljske oskrbe določa tudi združenje letalskih prevoznikov IATA (International Air Transport Association). IATA vsako leto izda posodobljen AHM (Airport
Handling Manual), ki predstavlja osnovno vodilo za celotno zemeljsko oskrbo letal. Aerodrom Ljubljana je članica posebnega združenja izvajalcev zemeljske oskrbe, to je IGHC (International Ground Handling Council). Vsako leto se dejavno
udeležujemo letne konference, kjer se izmenjajo izkušnje in predstavijo novosti v
zvezi z izvajanjem in zaračunavanjem zemeljske oskrbe.
Varnostne standarde določa tudi ECAC (European Civil Aviation Conference), katere združeno telo je JAA (Joint Aviation Authotity). Ta postavlja združene zahteve
(JAR) v letalstvu, za njihovo dosledno izvedbo skrbijo letalski prevozniki. Njihovi
strokovnjaki opravljajo redne in natančno predpisane inšpekcijske preglede kakovosti poslovanja izvajalcev zemeljske oskrbe, torej tudi Aerodroma Ljubljana.
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The quality of our work is subject to monitoring from two major
aspects – compliance with international organisations and standards for airports as infrastructure, and checks by air carriers in
relation to standards adopted by their umbrella organisation, the
IATA, which supervises the quality of groundhandling services for
aircraft, passengers and cargo.
As an infrastructural facility, the airport is subject to ICAO (International Civil Aviation Organisation) standards and recommendations, which establish the foundations for infrastructure, work organisation, operations and oversight. Annex 14 (Aerodromes) lays
down in detail the planning, construction and maintenance of the
entire airport infrastructure, Annex 9 (Facilitation) describes the
capacities and procedures for the carriage of passengers, baggage and cargo by air, Annex 16 (Environmental Protection) sets
out the environmental requirements and Annex 17 (Security) the
vital security requirements.
High-quality ground operations are the basis for safe air transport, and standards of groundhandling operations are also provided by the IATA (International Air Transport Association). Every
year the IATA issues an updated AHM (Airport Handling Manual),
which is the primary guidebook for all ground operations with aircraft. Aerodrom Ljubljana is an active member of the IGHC (International Ground Handling Council). We participate every year in
its annual conferences, which provide an opportunity to exchange
experience and present innovations in the implementation and
charging for groundhandling services.
Security standards are also set out by the European Civil Aviation
Conference (ECAC), of which the Joint Aviation Authority (JAA) is
an associated body. The JAA issues the Joint Aviation Requirements (JAR), while air carriers are responsible for their consistent
implementation. Their experts perform regular inspections, defined in detail, of the quality of groundhandling service providers’
operators, including Aerodrom Ljubljana.
4. SODELOVANJE Z OKOLJEM
PART OF THE COMMUNITY
Finančno podpiramo najrazličnejše kulturne in športne dogodke v gorenjski regiji
in širše. Pri sponzorstvih izbiramo med aktivnostmi, kjer je mogoča naša promocija,
bodisi po načelu izbire za nas zanimive ciljne publike ali po teritorialnem načelu.
Svoj interes vidimo predvsem v sodelovanju pri tistih športnih in kulturnih dejavnostih, ki nam s prireditvami prinašajo tudi dodatne potnike in lete.
Tako smo bili v preteklem letu pokrovitelj nekaterih vrhunskih športnikov in
športnih dogodkov, med njimi svetovnega mladinskega prvenstva v nordijskih disciplinah, svetovnega prvenstva v streljanju na glinene golobe, podprli smo Atletsko
športno zvezo Olimpija, Maraton Franja, kolesarsko Veliko nagrado Šenčurja in še
nekatera športna društva in nadarjene posameznike.
S sponzorskimi akcijami šolam in krajevnim skupnostim na območju občin, na
ozemlju katerih leži letališče, smo zaokrožili svoje družbeno odgovorno trženje.
Doniramo humanitarnim, kulturnim in zdravstvenim ustanovam v Kranju in širši
okolici. Kranjski porodnišnici smo pomagali do prenosnega monitorja za spremljanje prezgodaj rojenih otrok, donirali smo društvu Zarja, ki pri okrevanju pomaga
ponesrečencem s poškodbami glave.
We provide financial support to a whole range of culture and sporting events in the local Gorenjska region, and further afield. When
selecting projects to sponsor, we chose activities that can promote
the company, either by reaching target groups we would like to
communicate with, or covering specific territories or regions. We
mainly see our interest lying in cooperation with sporting and cultural events that will lead to us attracting more passengers.
In 2006 we sponsored a number of top sportspeople and sporting
events, including the youth world Nordic skiing championship, and
the world clay-pigeon shooting competition. We supported the
Olimpija Athletics Association, the Franja Marathon, the Šenčur
Cycling Grand Prix, and a number of sports societies and talented
individuals.
Our socially-responsible marketing programme also included
sponsorship for schools and local communities in the municipalities close to the airport.
We make donations to humanitarian, cultural and healthcare institutions in Kranj and the wider region. We also contributed to
the purchase of a portable monitor for premature babies by the
Kranj Maternity Hospital, and made a donation to the Zarja society, which assists people who have suffered head injuries.
71
Naš cilj je, da postane Slovenija letalska destinacija.
Our goal is to make Slovenia an air travel destination.
IV. Računovodsko poročilo / Financial report
1. IZJAVA POSLOVODSTVA
MANAGEMENT DECLARATION
Uprava potrjuje računovodske izkaze družbe Aerodrom Ljubljana, d.d., za poslovno
leto, ki se je končalo na dan 31. 12. 2006. Izkazi so izdelani v skladu z določili
mednarodnih standardov računovodskega poročanja.
Uprava potrjuje, da so bile pri izdelavi računovodskih izkazov dosledno uporabljene ustrezne računovodske usmeritve, da so bile računovodske ocene izdelane
po načelu previdnosti in dobrega gospodarjenja in da je letno poročilo resnična in
poštena slika premoženjskega stanja družbe in izidov njenega poslovanja v letu
2006.
Uprava je odgovorna tudi za ustrezno vodenje računovodstva, za sprejem ustreznih ukrepov za zavarovanje premoženja in drugih sredstev ter potrjuje, da so
računovodski izkazi skupaj s pojasnili izdelani na podlagi predpostavke o nadaljnjem poslovanju družbe ter v skladu z veljavno zakonodajo, določili mednarodnih
standardov računovodskega poročanja in pojasnili, ki jih je sprejel upravni odbor.
Zg. Brnik, 22. marec 2007
The Management Board has approved the financial statements
for the company Aerodrom Ljubljana, d.d., for the financial year
ending 31 December 2006. The statements have been produced
in accordance with the provisions of the International Financial
Reporting Standards.
The Management Board confirms that appropriate accounting
guidelines were consistently applied in compiling the financial
statements, that the accounting estimates were made in accordance with the principles of prudence and due diligence, and that
the annual report provides a true and fair picture of the financial standing of the company and the outcomes of its operation
in 2006.
The Management Board is also responsible for ensuring that the
accounting is conducted correctly, for adopting appropriate measures to insure property and other assets, and confirms that the
financial statements, together with the notes, have been compiled
on going-concern basis, and in line with current legislation, the
provisions of the International Financial Reporting Standards and
the notes approved by the Management Board.
Zg. Brnik, 22 March 2007
Zmago Skobir
član uprave
Vinko Može
predsednik uprave
Zmago Skobir
Member of the
Management Board
74
Vinko Može
President of the
Management Board
2. REVIZORJEVO POROČILO
AUDITOR'S REPORT
75
76
3. RAČUNOVODSKI IZKAZI, IZDELANI PO MSRP
IFRS COMPLIANT FINANCIAL STATEMENTS
3.1 BILANCA STANJA na dan 31. 12. 2006 / BALANCE SHEET on 31 December 2006
v tisoč tolarjih / SIT thousand
Pojasnila / Notes
2006
2005
26.085.428
24.066.542
22.325.284
20.581.451
93.736
72.518
- dolgoročne premoženjske pravice
- non-current property rights
56.231
72.518
- neopredmetena sredstva v pridobivanju
- intangible assets in acquisition
37.505
0
13.693.099
12.147.966
- zemljišča
- land
2.299.795
1.602.539
- zgradbe
- buildings
7.972.100
8.289.497
- naprave in oprema
- plant and equipment
1.789.623
1.829.029
- nepremičnine, naprave in oprema v pridobivanju
- property, plant and equipment in acquisition
1.631.581
426.901
SREDSTVA
ASSETS
A
DOLGOROČNA SREDSTVA
NON-CURRENT ASSETS
Neopredmetena sredstva
Intangible assets
Nepremičnine, naprave in oprema
Property, plant and equipment
5.1.1
5.1.2
Naložbe v pridružene družbe
Investments in associates
5.1.3
300.000
300.000
5.1.4
8.188.970
8.014.665
7.681.655
7.392.463
507.315
622.202
49.479
46.302
3.760.144
3.485.091
50.888
60.942
2.406.811
2.585.700
- kratkoročna posojila
- short-term loans
2.406.811
5.585.700
1.149.695
712.228
- za prodajo razpoložljiva finančna sredstva
- financial investments available-for-sale
- dolgoročna posojila
- long-term loans
Odložene terjatve za davek
Deferred tax receivables
B
5.1.5
KRATKOROČNA SREDSTVA
CURRENT ASSETS
Zaloge
Inventories
5.1.6
- kratkoročne poslovne terjatve do kupcev
- current trade receivables
5.1.7
888.097
677.193
- kratkoročne poslovne terjatve do drugih
- other current receivables
5.1.8
261.598
35.035
142.733
121.202
10.017
5.019
Denarna sredstva
Cash funds
Aktivne časovne razmejitve
Deferred expenses and accrued revenues
77
Pojasnila / Notes
2006
2005
26.085.428
24.066.542
23.286.155
21.864.803
3.796.527
3.796.527
3.796.527
3.796.527
5.820.295
5.820.295
10.340.558
9.293.141
961.682
961.682
1.835.445
2.400.463
7.543.431
5.930.996
1.881.557
1.563.420
1.447.218
1.391.420
603.500
651.757
843.718
739.663
622.067
678.134
190.856
185.208
431.211
492.926
687.015
675.261
22.940
1.044
5.1.11
664.075
674.217
5.1.12
1.490.191
848.344
1.486.779
845.138
1.002.736
418.060
199.279
177.055
284.764
250.023
3.412
3.206
OBVEZNOSTI DO VIROV SREDSTEV
LIABILITIES
A
KAPITAL
B
Vpoklicani kapital
Called-up capital
- osnovni kapital
- share capital
Kapitalske rezerve
Equity reserves
Rezerve iz dobička
Profit reserves
- zakonske rezerve
- legal reserves
- statutarne rezerve
- reserves under the articles of association
- druge rezerve iz dobička
- other profit reserves
Presežek iz prevrednotenja
Revalutaion surplus
Zadržani čisti dobiček
Retained net profit
- preneseni čisti poslovni izid
- net profit or loss brought forward
- čisti poslovni izid poslovnega leta
- net profit (or loss) for financial year
REZERVACIJE
C
Rezervacije za jubilejne nagrade, odpravnine
Provisions for loyalty bonuses and severance pay
Dolgoročne pasivne časovne razmejitve
Non-current accrued expenses and deferred revenues
DOLGOROČNE OBVEZNOSTI
E
Dolgoročne poslovne obveznosti
Non-current accounts payables
Odložene obveznosti za davek
Deferred tax liabilities
KRATKOROČNE OBVEZNOSTI
EQUITY
NET PROVISIONS
5.1.10
NON-CURRENT LIABLITIES
CURRENT LIABLITIES
Kratkoročne poslovne obveznosti
Current operating liabilites
- kratkoročne poslovne obveznosti do dobaviteljev
- current accounts payable
- druge kratkoročne poslovne obveznosti
- other current accounts payables
- obveznosti za davek od dobička
- liabilities for tax on profit
Pasivne časovne razmejitve
Accrued expenses and deferred revenues
78
5.1.9
3.2 IZKAZ POSLOVNEGA IZIDA ZA LETO 2006 / 2006 INCOME STATEMENT
Pojasnila / Notes
Poslovni prihodki
Sales revenues
2006
2005
6.869.948
6.301.889
Prihodki od prodaje
Sales revenues
5.2.1
6.799.517
6.231.456
5.2.2
70.431
70.433
Poslovni odhodki
Operating expenses
4.507.795
4.384.414
Stroški blaga, materiala in storitev
Costs of products, materials and services
1.344.768
1.202.595
338.814
312.370
Stroški materiala
Material costs
Stroški storitev
Service costs
5.2.3
1.005.954
890.225
Stroški dela
Labour costs
5.2.4
2.041.753
1.920.707
Amortizacija
Depreciation and amortisation
5.2.5
1.067.640
1.223.547
53.634
37.565
2.362.153
1.917.475
429.719
483.835
Drugi poslovni odhodki
Other operating expenditure
POSLOVNI IZID IZ POSLOVANJA
OPERATING PROFIT (OR LOSS)
Neto finančni prihodki/odhodki
Net financial revenues/expenses
Finančni prihodki
Financial revenues
5.2.6
439.228
496.921
Finančni odhodki
Financial expenses
5.2.7
9.509
13.086
2.791.872
2.401.310
POSLOVNI IZID PRED OBDAVČITVIJO
PRE-TAX PROFIT
Davek iz dobička
Tax on profit
5.2.8
736.780
493.109
Odloženi davki
Deferred taxes
5.2.9
-54.203
-13.011
2.109.295
1.921.212
Osnovni čisti dobiček na delnico v tolarjih
Net profit per share (tolars)
836
738
Popravljeni čisti dobiček na delnico v tolarjih
Diluted net profit per share (tolars)
556
506
ČISTI POSLOVNI IZID OBRAČUNSKEGA OBDOBJA
NET PROFIT (OR LOSS) FOR FINANCIAL YEAR
79
3.3 IZKAZ DENARNIH TOKOV od 1. 1. do 31. 12. 2006 / CASH FLOW STATEMENT for 1 January to 31 December 2006
2006
2005
A
DENARNI TOKOVI PRI POSLOVANJU
CASH FLOWS FROM OPERATING ACTIVITIES
a)
Postavke izkaza poslovnega izida
Cash flow statement items
2.752.090
2.662.128
Poslovni prihodki
Operating revenues
6.873.444
6303.449
Poslovni odhodki brez amortizacije
Operating expenses, excl. amortisation and depreciation
-3.438.777
-3.161.223
-682.577
-480.098
Spremembe čistih obratnih sredstev poslovnih postavk bilance stanja
Changes in net working capital of balance sheet operating items
121.061
-554.446
Začetne manj končne poslovne terjatve
Change in trade receivables
-437.467
201.626
Začetne manj končne aktivne kratkoročne časovne razmejitve
Change in deferred expenses and accrued revenues
-4.998
-3.520
Začetne manj končne odložene terjatve za davek
Change in deferred tax receivables
-3.177
-1.790
Začetne manj končne zaloge
Change in inventories
10.054
6.862
Končni manj začetni poslovni dolgovi
Change in operating liabilities
622.652
-744.456
Končne manj začetne pasivne kratkoročne časovne razmejitve
Change in accrued expenses and deferred revenues
-55.861
-55.137
Končne manj začetne odložene obveznosti za davek
Change in deferred tax liabilities
-10.142
41.969
2.873.151
2.107.682
7.847.407
11.998.604
434.397
491.613
0
7.514
1.270
88.486
580.376
3.242.964
6.831.364
8.168.027
Davki iz dobička in drugi davki, ki niso zajeti v poslovnih odhodkih
Tax on profits and other taxes not included in operating expenses
b)
c)
Čisti denarni tok iz poslovanja
Net cash flows from operations
B
DENARNI TOKOVI PRI NALOŽBENJU
CASH FLOWS FROM INVESTMENT ACTIVITIES
a)
Prejemki pri naložbenju
Proceeds from investment
Prejemki od obresti in deležev v dobičku, ki se nanašajo na naložbenje
Proceeds from interest and profit participation relating to investment
Prejemki od odtujitve neopredmetenih sredstev
Proceeds from disposal of intangible assets
Prejemki od odtujitve nepremičnin, naprav in opreme
Proceeds from disposal of property, plant and equipment
Prejemki od odtujitve dolgoročnih finančnih naložb
Proceeds from disposal of non-current financial investments
Prejemki od odtujitve kratkoročnih finančnih naložb
Proceeds from disposal of current financial investments
80
2006
2005
-9.692.948
-13.145.522
-44.507
-27.075
-2.594.689
-2.486.925
-801.092
-3.265.667
Izdatki za pridobitev kratkoročnih finančnih naložb
Acquisition of current financial investments
-6.252.660
-7.365.855
c)
Čisti denarni tok iz naložbenja
Net cash flows from investment
-1.845.541
-1.146.918
C
DENARNI TOKOVI PRI FINANCIRANJU
CASH FLOWS FROM FINANCING ACTIVITIES
a)
Prejemki pri financiranju
Proceeds from financing activities
0
0
b)
Izdatki pri financiranju
Financing outflows -1.006.079
-912.087
0
-921
Izdatki za izplačila dividend
Dividend payments
-1.006.079
-911.166
c)
Čisti denarni tok iz financiranja
Net cash flows from financing
-1.006.079
-912.087
Č
KONČNO STANJE DENARNIH SREDSTEV IN NJIHOVIH USTREZNIKOV
CLOSING BALANCE OF CASH AND CASH EQUIVALENTS
142.733
121.202
x)
Denarni izid v obdobju
Net cash flows for period
21.531
48.677
y)
Začetno stanje denarnih sredstev in njihovih ustreznikov
Opening balance of cash and cash equivalents
121.202
72.525
b)
Izdatki pri naložbenju
Investment outflows
Izdatki za pridobitev neopredmetenih sredstev
Acquisition of intangible assets
Izdatki za pridobitev nepremičnin, naprav in opreme
Acquisition of property, plant and equipment
Izdatki za pridobitev dolgoročnih finančnih naložb
Acquisition of non-current financial investments
Izdatki za odplačila kratkoročnih finančnih obveznosti
Repayment of current financial liabilities
81
3.4 IZKAZ GIBANJA KAPITALA / STATEMENT OF CHANGES IN EQUITY
Osnovni kapital
Share capital
Kapitalske rezerve
Capital reserves
Zakonske rezerve
Legal reserves
3.796.527
5.820.295
961.682
STANJE 31. 12. 2006
BALANCE AS AT 31 DEC 2006
3.796.527
5.820.295
961.682
STANJE 1. 1. 2005
BALANCE AS AT 1 JAN 2005
3.796.527
5.820.295
961.682
3.796.527
5.820.295
961.682
STANJE 1. 1. 2006
BALANCE AS AT 1 JAN 2006
Vnos čistega poslovnega izida poslovnega leta
Entry of net profit for financial year
Sprememba poštene vrednosti finančnih sredstev
razpoložljivih za prodajo
Change in fair value of financial investments available-for-sale
Razporeditev čistega dobička po sklepu uprave
Distribution of net profit based on management board decision
Razporeditev čistega dobička po sklepu skupščine
Distribution of net profit based on general meeting resolution
Druge prerazporeditve sestavin kapitala
Other reclassifications of capital components
Razdelitev za dividende
For dividends
Vnos čistega poslovnega izida poslovnega leta
Entry of net profit for financial year
Sprememba poštene vrednosti finančnih sredstev
razpoložljivih za prodajo
Change in fair value of financial investments available-for-sale
Razporeditev čistega dobička po sklepu uprave
Distribution of net profit based on management board decision
Razporeditev čistega dobička po sklepu skupščine
Distribution of net profit based on general meeting resolution
Druge prerazporeditve sestavin kapitala
Other reclassifications of capital components
Razdelitev za dividende
For dividends
STANJE 31. 12. 2005
BALANCE AS AT 31 DEC 2005
82
Čisti poslovni izid
poslovnega leta
Skupaj kapital
Net profit (or loss) for
Total capital
financial year
Statutarne rezerve
Reserves under articles
of association
Druge rezerve iz
dobička
Other profit reserves
Presežek iz
prevrednotenja
Revaluation surplus
Preneseni
čisti poslovni izid
Net profit (or loss)
brought forward
2.400.463
5.930.996
1.563.420
651.757
739.663
21.864.803
0
843.718
843.718
0
0
421.859
318.137
318.137
843.718
1.265.577
787.700
-787.700
739.663
0
-739.663
-220
0
-986.877
-18.983
-1.006.080
1.835.445
7.543.431
1.881.557
603.500
843.718
23.286.155
2.415.626
4.327.256
1.403.850
1.153.691
816.040
20.694.967
739.663
737.873
159.570
393.849
159.570
787.700
220
1.181.769
816.040
-816.040
0
816.040
-409.012
2.400.463
-816.040
-502.154
5.930.996
1.563.420
651.757
0
-911.166
739.663
21.864.803
83
4. POMEMBNEJŠE RAČUNOVODSKE USMERITVE
SIGNIFICANT ACCOUNTING POLICIES
4.1 Poročajoča družba
4.1. Reporting company
Aerodrom Ljubljana, d.d., (v nadaljevanju družba), je registrirana pravna oseba
s sedežem v Sloveniji. Naslov registriranega sedeža je Zgornji Brnik 130a, 4210
Brnik-aerodrom.
Aerodrom Ljubljana d.d. (the company), is registered as a legal
person domiciled in Slovenia; its registered address is Zgornji
Brnik 130a, 4210 Brnik-Aerodrom.
Na 9. seji skupščine delničarjev 30. 6. 2005 je bil sprejet sklep, da bo družba v
obdobju naslednjih petih let, šteto od 1. 1. 2006, sestavljala računovodske izkaze
in poročila iz prvega odstavka 60. člena ZGD-1 v skladu z Mednarodnimi standardi
računovodskega poročanja (MSRP).
At its 9th general meeting of shareholders on 30 June 2005 a
resolution was passed stating that for the next five years, from
1 January 2006, the company would compile the financial statements and reports required pursuant to the first paragraph of Article 60 of the Companies Act in accordance with the International
Financial Reporting Standards (IFRS).
Uprava družbe je računovodske izkaze potrdila dne 22. 3. 2007.
4.2 Podlaga za sestavitev
Izjava o skladnosti
Računovodski izkazi so sestavljeni v skladu z MSRP, kot jih je sprejela Evropska
unija. Gre za prve računovodske izkaze družbe, pripravljene v skladu z MSRP 1.
Pojasnilo o tem, kako je prehod na MSRP vplival na prikazano premoženjskofinančno stanje, poslovni izid in denarni tok družbe, je navedeno v poglavju 6 "Prehod na MSRP".
Podlaga za merjenje
Računovodski izkazi so pripravljeni ob upoštevanju izvirne vrednosti, razen za prodajo razpoložljiva finančna sredstva, ki so vrednotena po pošteni vrednosti.
Metode, uporabljene pri merjenju poštene vrednosti, so opisane v nadaljevanju pri
posameznih kategorijah.
Funkcijska in predstavitvena valuta
Priloženi konsolidirani računovodski izkazi so sestavljeni v tolarjih, torej v funkcijski valuti družbe. Vse računovodske informacije, predstavljene v tolarjih, so
zaokrožene na tisoč enot.
The company’s Management Board approved the financial statements on 22 March 2007.
4.2. Basis for compilation
Statement of compliance
The financial statements were compiled in accordance with the
IFRS, as adopted by the European Union, and are the first financial statements the company has prepared in accordance with
those standards.
A clarification on the transition to the IFRS and its impact on the
company’s financial position, financial performance and cash
flows is provided in Chapter 6 “Transition to the IFRS”.
Basis of preparation
The financial statements were prepared on a historical cost basis,
except for financial instruments available-for-sale, which are disclosed at their fair value.
The methods used to measure fair value are described below by
category.
Functional and reporting currency
These consolidated financial statements have been complied in
tolars, which is the company’s functional currency. All financial
data are compiled in tolars and rounded to units of one thousand
tolars.
Use of estimates and judgments
Uporaba ocen in presoj
Poslovodstvo mora pri sestavi računovodskih izkazov podati ocene, presoje in predpostavke, ki vplivajo na uporabo računovodskih usmeritev in na izkazane vrednosti
sredstev, obveznosti, prihodkov ter odhodkov. Dejanski rezultati lahko od teh ocen
odstopajo.
In compiling financial statements, the management must make
estimates, judgments and assumptions that affect the application
of accounting policies and the reported amounts of assets, liabilities, income and expenses. The actual results may differ from
these estimates.
The estimates and assumptions must be reviewed on an ongoing
basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, and all future years affected
by the revision.
84
Ocene in navedene predpostavke je potrebno stalno pregledovati. Popravki
računovodskih ocen se pripoznajo za obdobje, v katerem se ocena popravi, ter za
vsa prihodnja leta, na katera popravek vpliva.
Podatki o pomembnih ocenah negotovosti in kritičnih presojah, ki jih je poslovodstvo pripravilo v procesu izvrševanja računovodskih usmeritev in ki najbolj močno
vplivajo na zneske v računovodskih izkazih, so opisane v naslednjih točkah:
> Točka 5.1.10 – Rezervacije;
> Točka v poglavju 5 – Finančni inštrumenti in obvladovanje tveganj.
4.3 Pomembne računovodske usmeritve
Zaradi prehoda na MSRP družba uporablja iste računovodske usmeritve v svoji
začetni bilanci stanja v skladu z MSRP na dan 1. januar 2005 in v vseh obdobjih,
predstavljenih v priloženih računovodskih izkazih. Družba je dosledno uporabila
spodaj opredeljene računovodske politike za vsa obdobja, ki so predstavljena v
priloženih računovodskih izkazih.
> Naložba v pridruženo družbo
V družbi Aerodrom Portorož, d.o.o., je družba Aerodrom Ljubljana, d.d., 30,46odstotni lastnik, vendar nima prevladujočega vpliva. Naložba je vrednotena po
nabavni vrednosti.
Tuja valuta
Posli, izraženi v tuji valuti, se preračunajo po srednjem tečaju Banke Slovenije na
dan posla. Denarna sredstva in obveznosti, izražene v tuji valuti na dan bilance
stanja, se preračunajo v tolarje po takrat veljavnem srednjem tečaju banke Slovenije. Tečajne razlike se pripoznajo v izkazu poslovnega izida. Nedenarne postavke in obveznosti, ki so izmerjene po izvirni vrednosti v tuji valuti, se pretvorijo po
menjalnem tečaju na dan posla.
Data on significant estimates of uncertainties and critical assumption prepared by the management in the process of implementing the accounting policies, and which have the greatest
impact on the figures in the financial statements, is described in
the following items:
> Item 5.1.10. – Provisions
> Item in Chapter 5 – Financial instruments and risk manage ment
4.3. Significant accounting policies
Due to the transition to the IFRS, the company has applied the
same accounting policies to the initial IFRS-compliant balance
statement as at 1 January 2005, and in all periods reported in
these financial statements. The company consistently applied the
accounting policies set out below for all periods reported in the
financial statements.
> Investment in an associated company
Aerodrom Ljubljana d.d. has a 30.46% stake in Aerodrom Portorož
d.o.o., but does not have a dominant influence. The investment is
valued at its historical cost.
Foreign currency
Transactions expressed in foreign currency are converted at the
Bank of Slovenia’s middle exchange rate on the day the transaction
took place. Cash and cash equivalents and liabilities denominated
in foreign currencies on the balance sheet date are converted to
tolars on that date, according to the Bank of Slovenia’s middle
rate. Foreign exchange differences are recognised in the income
statement. Non-cash items and liabilities measured according to
historical cost in a foreign currency are converted using the exchange rate on the day of the transaction.
Financial instruments
Finančni inštrumenti
> Neizpeljani finančni inštrumenti
Neizpeljani finančni inštrumenti vključujejo naložbe v kapital in dolžniške vrednostne papirje, poslovne in druge terjatve, denarna sredstva in njihove ustreznike,
prejeta in dana posojila ter poslovne in druge obveznosti.
> Non-derivative financial instruments
Non-derivative financial instruments include investments in equity and debt instruments, operating and other receivables, cash
and cash equivalents, loans issued and granted, and operating
and other liabilities.
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Neizpeljani finančni inštrumenti se na začetku pripoznajo po njihovi pošteni
vrednosti, povečani za (inštrumente, ki prek poslovnega izida niso pripoznani po
pošteni vrednosti) stroške, ki se neposredno nanašajo na posel, z izjemo spodaj
navedenega. Po začetnem pripoznanju se neizpeljani finančni inštrumenti izmerijo
na način, ki je opredeljen v nadaljevanju.
Finančni inštrument se pripozna, če družba postane stranka pogodbenih določil
inštrumenta. Pripoznanje finančnih sredstev se odpravi, ko pogodbene pravice
družbe do denarnih tokov potečejo ali če družba finančno sredstvo prenese na
drugo stranko, vključno obvladovanje ali vsa tveganja, in koristi sredstva. Nakupi
in prodaje, opravljene na reden oziroma običajen način, se obračunavajo na dan
posla – to je datum, ko se družba zaveže kupiti ali prodati sredstvo. Pripoznanje
finančnih obveznosti se odpravi, ko pogodbene obveznosti družbe potečejo, prenehajo ali prekinejo.
Denarna sredstva in njihovi ustrezniki obsegajo denar v blagajni in vloge na vpogled.
Obračunavanje finančnih prihodkov in odhodkov je opisano v točki "Finančni prihodki in finančni odhodki”.
Non-derivate financial instruments are initially recognised at
their fair value, increased by (instruments that are not recognised
at fair value in the income statement) costs directly relating to
the transaction, except those set out below. After initial recognition, non-derivative financial instruments are measured using the
method defined below.
A financial instrument is recognised if the company becomes
party to contractual provisions of an instrument. Financial instruments are derecognised when the company’s contractual rights to
cash flows expire, or if the company transfers the financial asset
to another party, including control or all risks and rewards of the
asset. Purchases and sales made in a regular or normal manner
are charged on the transaction date, i.e. the date the company
undertakes to sell or purchase the asset. Financial liabilities are
derecognised, when the company’s contractual obligation expires,
ceases or is terminated.
Cash and cash equivalents includes cash on hand and in demand
deposits.
The calculation of financial revenues and expenses is described
under the item “Financial revenues and financial expenses”.
> Za prodajo razpoložljiva finančna sredstva
Naložbe družbe v kapitalske vrednostnice so razvrščene kot finančna sredstva,
ki so na razpolago za prodajo. Po začetnem pripoznanju so te naložbe izmerjene
po pošteni vrednosti. Spremembe poštene vrednosti so pripoznane neposredno v
kapitalu. Ko se pripoznanje naložbe odpravi, se s tem povezani dobiček ali izguba
prenese v poslovni izid. Izgube zaradi oslabitve (glej točko “Oslabitev sredstev”)
ter pozitivne in negativne tečajne razlike pri denarnih sredstvih na razpolago za
prodajo (glej točko “Tuja valuta”) so pripoznane v poslovnem izidu.
> Financial investments available-for-sale
> Dana in prejeta posojila
Dana in prejeta posojila se ob začetnem pripoznanju izkazujejo po njihovi pošteni
vrednosti, zmanjšani za pripadajoče stroške posla. Po začetnem pripoznanju pa
se posojila izkazujejo po odplačni vrednosti, pri čemer se morebitne razlike med
izvirno in odplačno vrednostjo izkazujejo v izkazu poslovnega izida v obdobju
odplačevanja posojila, pri čemer se uporabi metoda efektivne obrestne mere.
> Loans issued and granted
> Ostalo
Ostali neizpeljani finančni inštrumenti so merjeni po odplačni vrednosti z uporabo
metode efektivnih obresti, zmanjšani za znesek izgub zaradi oslabitve.
> Others
> Izpeljani finančni inštrumenti
Družba ne uporablja izpeljanih finančnih inštrumentov za varovanje pred tveganji.
Prav tako ne hrani ali izdaja izpeljanih finančnih inštrumentov za namene trgovanja.
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Company investments in equity securities are classified as financial assets available-for-sale. After initial recognition, these
investments are measured according to fair value. Changes in
fair value are directly recognised in equity. When investments are
derecognised, the related profit or loss is transferred to the income statement. Losses due to impairment (see “Impairment”),
and positive and negative exchange differences in cash assets
available-for-sale (see “Foreign currency”) are recognised in the
income statement.
Loans issued and granted are initially recognised according to
their fair value, reduced by related transaction costs. After initial
recognition, the loans are declared at repayment value, where any
differences between the historical and repayment value are declared in the income statement in the period of loan repayment,
using the effective interest rate method.
Other non-derivate financial instruments are measured at repayment value using the effective interest rate method, reduced by
losses due to impairment.
> Derivative financial instruments
The company does not use derivative financial instruments to
hedge against risk. It also does not retain or issue derivative financial instruments for trading purposes.
> Pripoznanje in merjenje
Nepremičnine, naprave in oprema so izkazani po svoji nabavni vrednosti zmanjšani
za amortizacijski popravek in nabrano izgubo zaradi oslabitve. Nabavna vrednost
zajema stroške, ki se neposredno pripisujejo nabavi sredstev. Nabavna vrednost
v družbi izdelanega sredstva zajema stroške materiala, neposredne stroške dela,
posredne proizvodne stroške in (po potrebi) začetno oceno stroškov razgradnje
in odstranitve nepremičnin, naprav in opreme ter obnovitev mesta, na katerem so
le-te bile.
> Recognition and measurement
Ob prehodu na MSRP smo upoštevali izjemo (MSRP 1.17), ki podjetjem namesto
njihove uporabe za nazaj omogoča, da lahko, kot domnevno nabavno vrednost
nepremičnin, naprav in opreme na dan prehoda, uporabijo prevrednoteno vrednost, skladno s prejšnjimi nacionalnimi standardi. Nepremičnine, ki se gradijo za
prihodnjo uporabo kot naložbene nepremičnine, so obravnavane kot nepremičnine,
naprave in oprema ter so izkazane po njihovi nabavni vrednosti do datuma dokončne
izgradnje, ko postanejo naložbena nepremičnina.
Deli nepremičnin, naprav in opreme, ki imajo različne dobe koristnosti, se
obračunavajo kot posamezne nepremičnine, naprave in oprema.
V skladu z MSRP 40 smo izvedli presojo, ali katera od naših nepremičnin morebiti sodi med naložbene nepremičnine. Ugotovili smo, da so vse naše nepremičnine
lastniško uporabljene oziroma ne izpolnjujejo zahtevanih kriterijev in jih zato ne
obravnavamo kot naložbene nepremičnine.
Property, plant and equipment are disclosed at their historical
cost, reduced by a depreciation adjustment and any cumulative
loss due to impairment. The historical cost includes costs directly
related to purchase of the asset. The historical cost of assets produced within the company include material costs, direct labour
costs, indirect production costs, and (if required) the initial estimate of costs for deconstructing and removing property, plant and
equipment and renovating the area in which they were located.
On the transition to the IFRS, we took into account the exemption (IFRS 1.17), that permits companies to use a revalued cost
in accordance with the previous national standards as a deemed
historical cost for property, plant and equipment at the date of
transition, instead of retrospective application of the standard.
Property being constructed for future use, and investment in
plant and equipment are reported as property, plant and equipment, and are disclosed according to their historical cost until
the date construction is concluded, when they become investment
property.
Parts of property, plant and equipment with different useful life
are reported as individual property, plant and equipment.
In accordance with IFRS 40, we judged whether any of our property could be considered as investment property. We found that
all property was subject to own-use or did not meet the required
criteria, and was therefore not reported as investment property.
> Kasnejši stroški
Kasneje nastali stroški v zvezi z opredmetenimi osnovnimi sredstvi se izkazujejo kot stroški vzdrževanja ali povečanja nabavne vrednosti sredstva, če njihova
vrednost povečuje prihodnje ekonomske koristi. Kot povečanje nabavne vrednosti
nepremičnin, naprav in opreme priznamo tudi zamenjave posameznih delov, če so
pri tem izpolnjena sodila za pripoznavanje. Za knjigovodsko vrednost delov, ki so
zamenjani, pa pripoznanje odpravimo.
> Subsequent costs
> Amortizacija
Amortizacija se obračuna po metodi enakomernega časovnega amortiziranja ob
upoštevanju dobe koristnosti vsake posamezne nepremičnine, naprave in opreme.
Zemljišča se ne amortizirajo.
> Depreciation
Deprecation is calculated using the straight-line method of depreciation, taking into account the useful life of property, plant and
equipment individually. Land is not subject to depreciation.
The estimated useful life falls within the following ranges:
Ocenjene dobe koristnosti sredstev so naslednje:
Gradbeni objekti
Računalniška oprema
Motorna vozila
Druge naprave in oprema
Costs arising subsequently in relation to tangible fixed assets are
disclosed as maintenance costs or increases in the historical cost
of assets, if their value is increased by future economic benefits.
Replacement of individual parts are recognised as increases in
the historical cost of property, plant and equipment, if the criteria
for recognition are met. The carrying amount of replaced parts is
derecognised.
20-40 let
2-5 let
4-12 let
5-10 let
Amortizirljivi znesek sredstva se določi po odštetju preostale vrednosti. Ocenjujemo, da preostala vrednost nepremičnin, naprav in opreme po končani dobi koristnosti ne predstavlja bistvenega deleža sredstva, zato je ne pripoznamo. Ta se
pregleda ob koncu vsakega poslovnega leta in če so pričakovanja drugačna od
prejšnjih ocen, se sprememba obravnava kot sprememba računovodskih ocen.
Buildings
Computer equipment Motor vehicles Other plant and equipment
20-40 years
2-5 years
4-12 years
5-10 years
The depreciable amount of assets is determined after deducting
the residual value. We assess the residual value of property, plant
and equipment after the expiry of useful life does not represent
a significant proportion of the asset, so it is not recognised. This
policy is reviewed at the end of each financial year, and if expectations differ from previous assessments, the changes are reported
as a change in accounting estimates.
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Intangible assets
Neopredmetena sredstva družbe so izkazana po nabavni vrednosti, zmanjšani za
amortizacijski popravek vrednosti in nabrane izgube zaradi oslabitve.
Intangible assets are disclosed at their historical cost, reduced
by an amortisation adjustment and any cumulative loss due to impairment.
> Kasnejši stroški
Kasnejši izdatki v zvezi z neopredmetenimi sredstvi so usredstveni le v primerih, ko
povečujejo bodoče gospodarske koristi, ki izhajajo iz sredstva, na katero se izdatki
nanašajo. Vsi ostali stroški so pripoznani v poslovnem izidu kot odhodki, takoj ko
do njih pride.
> Subsequent costs
Subsequent expenses relating to intangible assets are only capitalised in cases when the future economic benefits of the assets
to which the expenses refer, increase. All remaining costs are
recognised in the income statement as expenses, as they arise.
> Amortizacija
Amortizacija se obračuna po metodi enakomernega časovnega amortiziranja
ob upoštevanju dobe koristnosti neopredmetenih sredstev, razen če so te dobe
nedoločene. Na dan bilance stanja družba preizkusi, ali gre za oslabitve neopredmetenega sredstva z nedoločeno dobo koristnosti.
Amortizacija ostalih neopredmetenih sredstev se začne, ko je sredstvo na razpolago za uporabo.
Ocenjene dobe koristnosti za računalniške programe in licence znašajo od 5 do
10 let.
> Amortisation
Amortisation is calculated using the straight-line method of amortisation, taking into account the useful life of intangible assets,
unless the lifespan is not defined. On the balance sheet date, the
company determines whether any impairment of intangible assets
with an undefined useful life has occurred. The amortisation of
remaining intangible assets commences when the asset is available for use.
The estimated useful life for computer software and licences is
between 5 and 10 years.
Zaloge
Med zalogami izkazujemo zaloge materiala za vzdrževanje in zaloge materiala, ki
se uporablja pri opravljanju storitev.
Ob začetnem pripoznanju se ovrednotijo po nabavni vrednosti, ki jo sestavljajo nakupna cena, povečana za uvozne in druge nevračljive nakupne dajatve, ter
neposredni stroški nabave, zmanjšani za dobljene popuste. Za vrednotenje porabe
zalog se uporablja metoda tehtanih povprečnih cen.
Inventories
Inventories include inventories of maintenance materials and inventories of material used for services.
Inventories are initially recognised at historical cost, which comprises the purchase price plus import duties and non-refundable
purchase taxes, and the direct costs of acquisition, minus any
discounts obtained. The weighted average prices method is employed to value the use of inventories.
Impairment
Oslabitev sredstev
Če je zmanjšanje poštene vrednosti finančnega sredstva, ki je na razpolago za
prodajo, pripoznano neposredno v kapitalu in obstajajo nepristranski dokazi, da je
sredstvo oslabljeno, je potrebno nabrano izgubo, pripoznano neposredno v kapitalu, odstraniti iz kapitala in jo pripoznati v poslovnem izidu, četudi pri finančnem
sredstvu ni bilo opravljeno pripoznanje. Znesek nabrane izgube, ki se odstrani
iz kapitala in se pripozna v poslovnem izidu, je razlika med nabavno vrednostjo
in sprotno pošteno vrednostjo, zmanjšana za izgubo zaradi oslabitve takšnega
finančnega sredstva, ki je bila prej pripoznana v poslovnem izidu.
Družba na datum poročanja preveri knjigovodske vrednosti sredstev, razen
odloženih terjatev za davek, in sicer zato, da oceni, ali obstaja kako znamenje oslabitve sredstev. Če taki znaki obstajajo, je potrebno oceniti nadomestljivo vrednost sredstva.
Oslabitev sredstva ali denar ustvarjajoče enote se pripozna, če njegova knjigovodska vrednost presega njegovo nadomestljivo vrednost. Oslabitev se izkaže v izkazu
poslovnega izida.
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If a decrease in the fair value of a financial asset available-forsale has been recognised directly in equity and there is objective
evidence that the asset is impaired, the cumulative loss is recognised in equity, removed from equity and recognised in the income
statement, even if the financial asset has not been derecognised.
The amount of cumulative loss removed from equity and recognised in the income statement is the difference between the historical cost and the current fair value, reduced by the impairment
loss on that financial asset previously recognised in the income
statement.
On the reporting date, the company verifies the carrying amount
of assets, except for deferred tax receivables, by assessing whether any indication of impairment exists. If such indications exist,
the recoverable amount of the asset must be estimated.
An impairment loss is recognised when the carrying amount of an
asset or cash-generating unit exceeds its recoverable amount. The
impairment is disclosed in the income statement.
Terjatve se zaradi oslabitve prevrednotijo, če njihova knjigovodska vrednost presega njihovo pošteno vrednost, to je udenarljivo vrednost. Terjatve, za katere se
domneva, da ne bodo poravnane v rednem roku oziroma v celotnem znesku, se
štejejo kot dvomljive, če se je zaradi njih začel sodni postopek, pa kot sporne. Pri
oblikovanju popravkov vrednosti terjatev presojamo izterljivost vsake posamezne
terjatve. Za znesek oblikovanih popravkov vrednosti pripoznamo poslovne odhodke
tekočega obdobja.
Receivables are revalued for reason of impairment if their carrying amount exceeds their fair value (i.e. the recoverable amount).
Receivables for which it is assumed they will not be settled by
the due deadline or in the full amount are deemed dubious receivables, while if judicial proceedings have commenced they are
deemed disputed receivables. The collectibility of each receivable
is assessed when the adjustment is made. Current operating expenses are recognised according to their value adjustment.
Zaloge se oslabijo, če izkazana knjigovodska vrednost presega njihovo tržno vrednost. S tržno vrednostjo je mišljena nadomestitvena vrednost, razen če je ta večja
od čiste iztržljive vrednosti (v takem primeru se šteje kot tržna vrednost čista
iztržljiva vrednost). Za zmanjšanje vrednosti zalog zaradi oslabitve pripoznamo
poslovne odhodke.
Inventories are impaired, if their carrying amount exceeds their
market value. Market value means the replacement cost, unless
this is higher than the net realisable value (in which case the net
realisable value is deemed the market value). Operating revenues
are recognised as reductions in inventory value due to impairment.
> Izračun nadomestljive vrednosti
Nadomestljiva vrednost naložb v finančne naložbe v posesti do zapadlosti v plačilo
in terjatve, izkazane po odplačni vrednosti, se izračunajo kot sedanja vrednost
pričakovanih prihodnjih denarnih tokov, razobresteni po izvirni veljavni obrestni
meri (to je po veljavni obrestni meri, izračunani pri začetnem pripoznanju teh sredstev). Kratkoročne terjatve se ne diskontirajo.
> Calculating the recoverable amount
The recoverable amount of investments in held-to-maturity securities and receivables disclosed at repayment value is calculated
as the present value of estimate future cash flows, discounted at
the original effective interest rate (i.e. the effective interest rate,
computed at the initial recognition of these assets). Current receivables are not discounted.
Nadomestljiva vrednost ostalih sredstev je njihova poštena vrednost, zmanjšana za
stroške prodaje, oziroma vrednost pri uporabi, in sicer tista, ki je višja. Pri določanju
vrednosti sredstva pri uporabi se pričakovani prihodnji denarni tokovi diskontirajo
na njihovo sedanjo vrednost z uporabo diskontne mere pred obdavčitvijo, ki kaže
sprotne tržne ocene časovne vrednosti denarja in tveganja, ki so značilna za sredstvo. Pri sredstvih, ki ne ustvarjajo v veliki meri neodvisnih finančnih pritokov, se
določi nadomestljivo vrednost za denar ustvarjajočo enoto, ki ji sredstvo pripada.
The recoverable amount of other assets is the greater of their net
selling price and value at use. In assessing value in use, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money and the risk specific to the asset.
For assets that do not generate largely independent cash inflows,
the recoverable amount is determined for the cash-generating
unit to which the asset belongs.
> Odprava izgube zaradi oslabitve
Pri finančnih naložbah v posesti do zapadlosti v plačilo ali terjatvah, izkazanih po
odplačni vrednosti, se izguba zaradi oslabitve sredstev odpravi, če je naknadno
povečanje nadomestljive vrednosti sredstva mogoče nepristransko povezati z dogodkom, ki je nastal po pripoznanju oslabitve.
> Reversal of impairment
An impairment loss in respect of a held-to-maturity security or
receivable disclosed at repayment value is reversed if the subsequent increase in the recoverable amount can be related objectively to an event occurring after the impairment loss was recognised.
Izguba zaradi oslabitve, ki so pripoznane za finančno naložbo v kapitalski
inštrument, razvrščene kot na razpolago za prodajo, se ne odpravijo prek poslovnega izida. Če se poštena vrednost dolgovnega inštrumenta, razvrščenega kot
takšnega na razpolago za prodajo, poveča in je mogoče povečanje nepristransko
povezati z dogodkom, ki je nastal po pripoznanju izgube zaradi oslabitve v poslovnem izidu, je potrebno izgubo zaradi oslabitve odpraviti in znesek odprave pripoznati v poslovnem izidu.
An impairment loss in respect of an investment in an equity instrument classified as available-for-sale is not reversed via profit
or loss. If the fair value of a debt instrument classified as available-for-sale increases and the increase can be objectively related
to an event occurring after the impairment loss was recognised in
the income statement, the impairment shall be reversed and the
amount of the reversal shall be recognised in the income statement.
Izgube zaradi oslabitve, pripoznane pri drugih sredstvih, je potrebno odpraviti, če
so se spremenile ocene, uporabljene za ugotovitev nadomestljivih vrednosti sredstev.
In respect of other assets, an impairment loss is reversed if there
has been a change in the estimates used to determine the recoverable amount.
Izguba zaradi oslabitve sredstva se odpravi do višine, do katere povečana knjigovodska vrednost sredstva ne preseže knjigovodske vrednosti, ki bi bila ugotovljena
po odštetju amortizacijskega odpisa, če pri sredstvu v prejšnjih letih ne bi bila
pripoznana izguba zaradi oslabitve.
An impairment loss is only reversed to the extent that the asset’s
carrying amount does not exceed the carrying amount that would
have been determined, net of depreciation or amortisation, if no
impairment loss had been recognised in previous years.
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Kapital
Equity
Celotni kapital podjetja je njegova obveznost do lastnikov, ki zapade v plačilo,
če podjetje preneha delovati. Sestavljajo ga osnovni kapital, kapitalske rezerve,
rezerve iz dobička, zadržani čisti dobiček, ki je sestavljen iz prenesenega čistega
dobička prejšnjih let in iz čistega dobička ali izgube tekočega leta in presežek iz
prevrednotenja. Osnovni kapital družbe je razdeljen na navadne (imenske prosto
prenosljive) delnice in na prednostne participativne delnice.
The total capital of the company is its liabilities to the owners,
which mature for payment, if the company ceases to be a going
concern. It comprises the share capital, capital reserves, profit
reserves, retained earnings or previous losses, and the revaluation surplus. The company’s share capital is divided into ordinary
(freely transferable, bearer) shares and participating preference
shares.
> Prednostne delnice
Sestavni del osnovnega kapitala so prednostne participativne delnice z omejeno
glasovalno pravico in se glasijo na ime Republike Slovenije. Prednostna participativna delnica z omejeno glasovalno pravico se lahko preoblikuje v imensko navadno
delnico na pisno zahtevo lastnika, o čemer odloča skupščina družbe po postopku
za spremembo in dopolnitev statuta. Prenos imenskih prednostnih participativnih
delnic z omejeno glasovalno pravico se izvaja skladno z določbami posebnega zakona. Prednostnim participativnim delnicam z omejeno glasovalno pravico pripada
dividenda, ki je sestavljena iz fiksnega in gibljivega dela. Pod pogoji, določenimi v
statutu, je donos prednostnih delnic enak donosu navadnih delnic.
> Preference shares
The participating preference shares with limited voting rights,
whose bearer is the Republic of Slovenia, are a component part
of share capital. Participating preference shares with limited voting rights can be transformed into ordinary bearer shares on the
bearer’s written request, on which the general meeting decides
by means of procedures to amend the Articles of Association. The
transfer of registered participating preference shares with limited voting rights shall be carried out in accordance with the provisions of a specific law. A dividend comprising a fixed portion and
variable portion shall pertain to participating preference shares
with limited voting rights. The yield of preference shares is the
same as the yield of ordinary shares, under the conditions defined
by the Articles of Association.
> Dividende
Dividende se pripoznajo kot obveznost v obdobju, v katerem je bil sprejet sklep
skupščine delničarjev o izplačilu dividend.
> Dividends
Dividends are recognised as a liability in the period in which the
general meeting adopted the resolution on dividend payment.
Rezervacije
Družba v bilanci stanja izkaže rezervacije, če ima zaradi preteklega dogodka sedanjo pravno ali posredno obvezo in če obstaja verjetnost, da bo za poravnavo
te obveze potreben odtok dejavnikov, ki omogočajo gospodarske koristi. Kjer je
učinek časovne vrednosti denarja bistven, se znesek rezervacije določi z diskontiranjem pričakovanih prihodnjih denarnih tokov po meri pred obdavčitvijo, ki
kaže obstoječe ocene časovne vrednosti denarja in po potrebi tudi tveganja, ki so
značilna za obveznost.
> Rezervacije za odpravnine in jubilejne nagrade
Družba je v skladu z zakonskimi predpisi, kolektivno pogodbo in internim pravilnikom zavezana k plačilu jubilejnih nagrad zaposlencem ter odpravnin ob njihovi
upokojitvi, za kar so oblikovane dolgoročne rezervacije. Druge pokojninske obveznosti ne obstajajo.
Rezervacije so oblikovane v višini ocenjenih bodočih izplačil za odpravnine in jubilejne nagrade, diskontirane na dan bilance stanja. Izračun je bil narejen za vsakega
zaposlenega tako, da se upošteva stroške odpravnine ob upokojitvi ter strošek vseh
pričakovanih jubilejnih nagrad do upokojitve. Izbrana diskontna obrestna mera
znaša 4,7-odstotno letno in predstavlja realno obrestno mero. Izračun je z uporabo
projicirane enote pripravil potrjeni aktuar.
90
Provisions
The company discloses provisions in its balance sheet, if due to
a past event it has a current legal or constructive obligation and
if it is probable that an outflow of economic benefits will be required to settle the obligation. Where the effect of the time value
of money is material, the value of the provision is determined using the estimated future cash flows using a pre-tax discount rate
that reflects current market assessments of the time value of the
money and the risk specific to the liability.
> Provisions for severance pay and loyalty bonuses
In accordance with legislation, the collective agreement, and internal rules, the company is committed to the payment of loyalty
bonuses to employees and severance pay on retirement, and provisions are formed for this purpose. There are no other obligations
relating to pensions.
The provisions are determined by discounting, at the balance sheet
date, the estimated future benefits in respect of severance pay
and loyalty bonuses. The calculation is made for each employee,
taking into account the costs of severance pay on retirement and
the cost of all expected loyalty bonuses until retirement. The selected discounted interest rate was 4.7% per annum, and reflects
the real interest rate. The calculation uses projections prepared
by a certified actuary.
Prihodki
Revenues
Izkaz poslovnega izida je izkazan po različici I, kjer se poslovni izid ugotavlja stopenjsko. Stroški so izkazani po naravnih vrstah.
Version I of the income statement is used, which provides a sequential report. Costs are disclosed in accordance with their function.
> Prihodki iz opravljenih storitev
Prihodki iz opravljenih storitev se v izkazu poslovnega izida pripoznajo, ko so
storitve opravljene. Prihodki se ne pripoznajo, če se pojavi negotovost glede
poplačljivosti nadomestila z njim povezanih stroškov.
> Revenues from services
Revenues from the provision of services are recognised in the income statement when the services are completed. Revenues are
not recognised if there is uncertainty regarding payment for the
services and related costs.
> Državne podpore
Državne podpore se v začetku pripoznajo v računovodskih izkazih kot odloženi prihodki (dolgoročne pasivne časovne razmejitve), ko obstaja sprejemljivo zagotovilo,
da bo podjetje podpore prejelo in da bo izpolnilo pogoje v zvezi z njimi. Državne
podpore, prejete za kritje stroškov, se pripoznavajo strogo dosledno kot prihodki v
obdobjih, v katerih nastajajo zadevni stroški, ki naj bi jih le-te nadomestile.
S sredstvi povezane državne podpore se v izkazu poslovnega izida pripoznavajo
strogo dosledno med drugimi prihodki iz poslovanja v dobi koristnosti zadevnega
sredstva.
> State aid
State aid is initially recognised in financial statements as deferred income (non-current accrued expenses and deferred revenues), when there is an acceptable assurance that the company
will receive the aid, and the related conditions will be fulfilled.
State aid received to cover costs is recognised consistently, and
very strictly, as revenues for the period in which the costs they are
intended to cover arise. Funds connected to state aid are strictly
and consistently recognised in the income statement under other
operating revenues during the useful life of the asset.
Finančni prihodki in finančni odhodki
Financial revenues and expenses
Finančni prihodki obsegajo prihodke od obresti od naložb, prihodke od dividend,
prihodke od odsvojitve za prodajo razpoložljivih finančnih sredstev, spremembe
poštene vrednosti finančnih sredstev po pošteni vrednosti skozi poslovni izid, pozitivne tečajne razlike, ki se pripoznajo v izkazu poslovnega izida. Prihodki iz obresti
se pripoznajo ob njihovem nastanku z uporabo metode efektivne obrestne mere.
Prihodki od dividend se v izkazu poslovnega izida pripoznajo na dan, ko je uveljavljena delničarjeva pravica do plačila, kar je pri podjetjih, ki kotirajo na borzi,
praviloma datum, ko pravica do tekoče dividende preneha biti povezana z delnico.
Financial revenues include interest income, dividend income, revenues from disposal of financial assets available-for-sale, changes
in fair value of financial assets via the income statement, positive
exchange differences recognised in the income statement. Interest income are recognised on origin using the effective interest
rate method. Dividend income is recognised in the income statement on the day the shareholder’s right to payment is applied,
which for stock-exchanged listed companies is generally the date
on which the right to a current dividend ceases to be related to
the share.
Finančni odhodki obsegajo negativne tečajne razlike, spremembe poštene vrednosti finančnih sredstev po pošteni vrednosti skozi poslovni izid, izgube zaradi
oslabitve vrednosti finančnih sredstev, ki se pripoznajo v izkazu poslovnega izida.
Stroški izposojanja se v izkazu poslovnega izida pripoznajo po metodi efektivnih
obresti.
Financial expenses include negative exchange differences, changes in the fair value of financial assets via the income statement,
losses due to impairment of financial assets recognised in the
income statement. The costs of borrowing are recognised in the
income statement using the effective interest method.
92
Davek od dobička
Corporate income tax
Davek od dobička oziroma izgube poslovnega leta obsega odmerjeni in odloženi
davek. Davek od dobička se izkaže v izkazu poslovnega izida, razen v tistem delu,
v katerem se nanaša na postavke, ki se izkazujejo neposredno v kapitalu in se zato
izkazuje med kapitalom.
Corporate income tax for the financial year includes taxes levied
and deferred. Corporate income tax is reported in the income
statement, except the part relating to items reported directly in
equity, and therefore accounted for within equity.
Odmerjeni davek je davek, za katerega se pričakuje, da bo plačan od obdavčljivega
dobička za poslovno leto ob uporabi davčnih stopenj, uveljavljenih ali v bistvu uveljavljenih na datum bilance stanja, in morebitne prilagoditve davčnih obveznosti v
povezavi s preteklimi poslovnimi leti.
Pri izkazovanju odloženega davka se uporablja metoda obveznosti po bilanci stanja, pri čemer se upoštevajo začasne razlike med knjigovodsko vrednostjo sredstev
in obveznostmi za potrebe finančnega poročanja in zneskov za potrebe davčnega
poročanja. Znesek odloženega davka temelji na pričakovanem načinu povrnitve oziroma poravnave knjigovodske vrednosti sredstev in obveznosti ob uporabi davčnih
stopenj, uveljavljenih ali v bistvu uveljavljenih na datum bilance stanja.
Odložena terjatev za davek se pripozna samo v obsegu, za katerega obstaja verjetnost, da bo na razpolago prihodnji obdavčljivi dobiček, v breme katerega bo
v prihodnje mogoče uporabiti odloženo terjatev. Odložene terjatve za davek se
zmanjšajo za znesek, za katerega ni več verjetno, da bo mogoče uveljaviti davčno
olajšavo, povezano s sredstvom.
Čisti dobiček na delnico (EPS)
Družba pri navadnih delnicah izkazuje osnovno dobičkonosnost delnice in popravljeno dobičkonosnost delnice. Osnovna dobičkonosnost delnice se izračuna tako,
da delimo dobiček oziroma izgubo, ki pripada navadnim delničarjem, s tehtanim
povprečnim številom navadnih delnic v poslovnem letu. Popravljeni dobiček delnice pa se izračunava s prilagoditvijo dobička oziroma izgube, ki pripada navadnim
delničarjem, in tehtanega povprečnega števila navadnih delnic v poslovnem letu
za učinek vseh popravljalnih (možnostnih) navadnih delnic; te predstavljajo prednostne participativne delnice, ki jih je mogoče zamenjati za navadne delnice.
Levied tax is tax which is expected to be paid on taxable profit
from the financial year, using the tax rates enacted or substantively enacted by the balance sheet date, and any adjustments to
the tax liability in relation to past financial years.
Deferred tax is recorded using the balance sheet liability method,
which takes into account temporary differences between the carrying amount of an asset or liability for the purposes of financial
reporting and its tax base for the purposes of tax reporting. The
value of deferred tax depends on the expected method for recovery or settlement of the carrying amount of an asset or liability
using the tax rates enacted or substantively enacted by the balance sheet date.
Deferred tax receivables are only recognised in the volume for
which it is probable that taxable profits will be available, against
which the deferred tax receivable can be utilised. A deferred tax
receivable is reduced by the amount for which it is no longer possible for a tax relief relating to the asset to be applied.
Net earnings per share (EPS)
The company reports the basic earnings per share and adjusted or
diluted earnings per share for ordinary shares. The basic earning
per share is calculated by dividing the profit or loss attributable to
ordinary shareholder by the weighted average number of ordinary
shares for the period. The diluted earning per share is calculated
by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares for the
period to take into account the effects of all dilutive (potential)
ordinary shares, which are participating preference shares that
can be exchanged for ordinary shares.
Segment reporting
Poročanje po odsekih
Družba nima opredeljenih ne področnih ne območnih odsekov. V podjetju ne opravljamo storitev, ki se bistveno razlikujejo po tveganjih in donosih. Družba opravlja
svoje storitve le na eni lokaciji. Opravlja različne storitve, vendar je ključno tveganje pri vseh storitvah enake vrste – zadostno število potnikov.
The company does not have geographical or function-based segments. It does not provide services that differ significantly in
terms of risk and returns. The company only provides services in
one location. It performs a range of services, but the key risk for
all services is the same – sufficient passenger numbers.
93
Novi standardi in pojasnila, ki še niso stopili v veljavo
Pri pripravi računovodskih izkazov niso bili upoštevani novi standardi
računovodskega poročanja ter dopolnila in pojasnila, ki še niso v veljavi, in sicer:
> MSRP 7 Finančni inštrumenti: Razkritja in Dopolnitev k MRS 1 – Predstavljanje
računovodskih izkazov: razkritja o kapitalu Standard bo zahteval obsežnejša razkritja o pomembnosti finančnih inštrumentov za finančno stanje družbe in njeno
poslovanje ter kvalitativna in kvantitativna razkritja o naravi in višini posameznih
vrst tveganj. MSRP 7 in dopolnjeni MRS 1, ki ju bo družba morala upoštevati pri
pripravi računovodskih izkazov za poslovno leto 2007, bosta zahtevala obsežnejša
dodatna razkritja o finančnih inštrumentih in osnovnem kapitalu družbe.
> OPMSRP 7 Uporaba prevrednotenja po MRS 29; Računovodsko poročanje v
pogojih hiperinflacije: pojasnilo se nanaša na uporabo MRS 29 v prvem letu, ko
pravna oseba ugotovi obstoj hiperinflacije in še zlasti pri obračunavanju odloženih
davkov. Ne pričakujemo, da bo imel OPMSRP 7, ki ga bo družba morala upoštevati
pri pripravi izkazov za poslovno leto 2007, vpliv na računovodske izkaze.
> OPMSRP 8 Področje MSRP 2: Plačilo z delnicami: pojasnilo se uporablja pri
plačilnih transakcijah z delnicami, pri katerih dela ali celotnega blaga ali storitev ni
mogoče natančno opredeliti. OPMSRP 8 bo družba morala začeti uporabljati za poslovno leto 2007, pri čemer bo pojasnilo morala uporabiti za nazaj. Ne pričakujemo,
da bo pojasnilo imelo vpliv na računovodske izkaze.
> OPMSRP 9 Ponovna ocenitev vgrajenih izvedenih finančnih inštrumentov: pojasnilo zahteva, da je treba ponovno oceniti, ali je vgrajeni finančni inštrument
potrebno ločiti od gostiteljske pogodbe samo, če je prišlo do sprememb pogodbe.
Ne pričakujemo, da bo OPMSRP 9, ki ga mora družba pričeti uporabljati za poslovno
leto 2007, vplival na računovodske izkaze.
> OPMSRP 10 Medletno računovodsko poročanje in oslabitve: prepoveduje odpravo izgube zaradi oslabitve, ki je bila pripoznana v prejšnjem medletnem obdobju
v zvezi z dobrim imenom, naložbo v kapitalske inštrumente ali finančna sredstva,
izkazana po nabavni vrednosti. OPMSRP 10 bo družba morala začeti uporabljati za poslovno leto 2007 pri izkazovanju dobrega imena, naložbah v kapitalske
inštrumente in finančna sredstva, izkazana po nabavni vrednosti za naprej od dne,
ko je družba prvič uporabila kriterije merjenja v skladu z MRS 36 in MRS 39 (tj.
1. januarja 2004). Ne pričakujemo, da bo OPMSRP 10, ki ga mora družba pričeti
uporabljati za poslovno leto 2007, vplival na računovodske izkaze.
94
New standards and interpretations that have not yet
been entered into force
When preparing the financial statements the following new accounting reporting standards and amendments and interpretations not yet in force have not been complied with:
> IFRS 7 Financial Instruments: Disclosures and Amendment to
IAS 1 Presentation of Financial Statements – Capital Disclosures.
The standard will require increased disclosure in respect of the
materiality of financial instruments to the company’s financial
standing, and its management of individual types of risk, and the
quantity and quality of disclosures on the nature and amount of
such risk. IFRS 7 and the Amendment to IAS 1, which the company
will have to follow when preparing the 2007 financial statements,
will require increased additional disclosure of financial instruments and the company’s share capital.
> IFRIC 7 Applying the Restatement Approach under IAS 29
Financial Reporting in Hyperinflationary Economies. The interpretation relates to the application of IAS 29 in the first year in
which a company identifies the existence of hyperinflation, and
particularly accounting for deferred taxes. We do not anticipate
that IFRIC 7, which the company must apply in its 2007 financial
statements, to have any impact on those statements.
> IFRIC 8 Scope of IFRS 2: Share-Based Payment. The interpretation applies to share-based transactions, where it is not possible
to precisely define part of or the full value of goods or services.
The company is required to implement IFRIC 8 in 2007, and the
interpretation will apply retrospectively. We do not anticipate
that the interpretation will have an impact on the financial statements.
> IFRIC 9 Reassessment of Embedded Derivatives. The interpretation only requires a reassessment of whether an embedded
instrument should be separated from a host contract if a contract
is amended. We do not anticipate that IFRIC 9, which the company
must apply in its 2007 financial statements, will have any impact
on those statements.
> IFRIC 10 Interim Financial Reporting and Impairment. This
prevents the subsequent reversal of an impairment loss recognised in a previous interim period, in respect of goodwill, or an
investment in an equity instrument or a financial asset carried at
historical cost. The company will start applying IFRIC 10 in 2007
for the reporting of goodwill, and investments in equity instruments or financial assets carried at historical cost from the date
it first applied measurement criteria in accordance with IAS 36
and IAS 39 (1 January 2004). We do not anticipate that IFRIC 10,
which the company must apply in its 2007 financial statements,
will have any impact on those statements.
5. POJASNILA K RAČUNOVODSKIM IZKAZOM
NOTES TO THE FINANCIAL STATEMENTS
5.1 Pojasnila in razkritja k bilanci stanja
5.1 Notes and disclosures to the balance sheet
5.1.1 NEOPREDMETENA SREDSTVA / INTANGIBLE ASSETS
93.736
GIBANJE V LETU 2006 / CHANGES IN 2006
Licence,
programska oprema
Licences, software
Neopredmetena
sredstva v izdelavi
Intangible assets
under construction
Skupaj
Total
158.109
0
158.109
44.507
44.507
-7.002
0
NABAVNA VREDNOST
HISTORICAL COST
Stanje 1. 1. 2006
Balance as at 1 Jan 2006
Pridobitve
Acquisitions
Aktiviranje
Capitalisations
7.002
Odtujitve
Disposals
-7.551
Stanje 31. 12. 2006
Balance as at 31 Dec 2006
-7.551
157.560
37.505
195.065
85.591
0
85.591
POPRAVEK VREDNOSTI
ACCUMULATED AMORTISATION
Stanje 1. 1. 2006
Odtujitve
Disposals
Amortizacija
Amortisation
Stanje 31. 12. 2006
-7.551
-7.551
23.289
23.289
101.329
101.329
NEODPISANA VREDNOST
CARRYING AMOUNT
Stanje 1. 1. 2006
72.518
0
72.518
Stanje 31. 12. 2006
56.231
37.505
93.736
95
Licence,
programska oprema
Licences, software
Neopredmetena
sredstva v izdelavi
Intangible assets
under construction
Skupaj
Total
150.498
625
151.123
0
19.560
19.560
Aktiviranje
Capitalisations
20.185
-20.185
0
Odtujitve
Disposals
-12.574
0
-12.574
158.109
0
158.109
Stanje 1. 1. 2005
73.607
0
73.607
Odtujitve
Disposals
-12.574
0
-12.574
Amortizacija
Amortisation
24.558
0
24.558
Stanje 31. 12. 2005
85.591
0
85.591
Stanje 1. 1. 2005
76.891
625
77.516
Stanje 31. 12. 2005
72.518
0
72.518
NABAVNA VREDNOST
HISTORICAL COST
Stanje 1. 1. 2005
Pridobitve
Acquisitions
Stanje 31. 12. 2005
POPRAVEK VREDNOSTI
NEODPISANA VREDNOST
CARRYING AMOUNT
Neopredmetena sredstva v pridobivanju se nanašajo na programsko opremo, ki še
ni usposobljena za uporabo, in na pridobljeno stavbno pravico, ki je v fazi postopka
vpisa v zemljiško knjigo.
96
The item “intangible assets under construction” relates to software that has not yet been commissioned for use, and the acquired
building rights, which is in the phase of entry in the land cadastre.
5.1.2 NEPREMIČNINE, NAPRAVE IN OPREMA / PROPERTY, MACHINERY AND EQUIPMENT
13.693.099
Zemljišča
Property
Zgradbe
Plant
Oprema
Equipment
Oprema zunaj
uporabe
Equipment not
in use
1.602.539
20.221.651
7.115.664
60.191
Nepremičnine,
naprave in
oprema
v pridobivanju
PPE under
construction
Predujmi
Advances
Skupaj
Total
408.691
18.210
29.426.946
2.611.804
-17.115
2.594.589
NABAVNA VREDNOST
HISTORICAL COST
Stanje 1. 1. 2006
Pridobitve
Acquisitions
Aktiviranje
Capitalisations
697.256
Prenosi med nepremičninami,
napravami in opremo
Transfers to PPE
Odtujitve
Disposals
Stanje 31. 12. 2006
2.299.795
207.006
525.778
-1.430.040
0
4.557
-259.711
170.428
84.726
0
-968
-51.642
-36.241
20.432.246
7.330.089
194.378
1.675.181
1.095
31.932.784
11.932.154
5.286.643
60.183
0
0
17.278.980
-43.221
-171.903
170.428
44.695
-621
-46.783
-36.241
571.834
472.517
12.460.146
5.540.474
194.370
44.695
0
18.239.685
-88.851
POPRAVEK VREDNOSTI
Stanje 1. 1. 2006
Prenosi med sredstvi
Transfers to assets
Odtujitve
Disposals
Amortizacija
Amortisation
Stanje 31. 12. 2006
-1
-83.645
1.044.351
NEODPISANA VREDNOST
CARRYING AMOUNT
Stanje 1. 1. 2006
1.602.539
8.289.497
1.829.021
8
408.691
18.210
12.147.966
Stanje 31. 12. 2006
2.299.795
7.972.100
1.789.615
8
1.630.486
1.095
13.693.099
97
Zemljišča in zgradbe
Property and plant
Družba je na dan 31. 12. 2006 lastnica 29,3 hektara zazidljivih in nezazidljivih
zemljišč v katastrskih občinah Grad, Šenčur, Cerklje na Gorenjskem, Velesovo in
Zgornji Brnik. Leta 2006 je bilo za potrebe dolgoročnega razvoja letališča kupljenih 5,4 hektara zemljišč v skupni vrednosti 463.594 tisoč tolarjev, aktivirana pa so
bila zemljišča v znesku 697.256 tisoč tolarjev.
On 31 December 2006, the company owned 29.3 hectares of
brownfield and greenfield land in the cadastral municipalities of
Grad, Šenčur, Cerklje na Gorenjskem, Velesovo and Zgornji Brnik.
In 2006 it purchased 5.4 hectares of land with a total value of
463,594 thousand tolars for the long-term development of the
airport, and also activated land worth 697,256 thousand tolars.
Zemljišča v izmeri 536 hektarov na območju letališča Ljubljana, kjer družba opravlja osnovno letališko dejavnost, so v času lastninjenja družbe postala last Republike Slovenije. Kljub prizadevanjem v preteklih letih z državo še nimamo sklenjene pogodbe o najemu oziroma pravici uporabe. Za vse objekte, ki stojijo na teh
zemljiščih, imamo veljavna gradbena dovoljenja. V mesecu maju preteklega leta je
bila na podlagi določil stvarno-pravnega zakonika sklenjena pogodba o ustanovitvi
stavbne pravice za izgradnjo novega potniškega terminala T2 in obnovo sedanjega
potniškega terminala T1, kar je pogoj za vzpostavitev schengenskih standardov
nadzora zunanje meje Evropske unije. Na podlagi določil stvarno-pravnega zakonika je družba Aerodrom Ljubljana, d.d., Republiki Sloveniji pravočasno posredovala
predlog za sklenitev generalne pogodbe o zakonsko (ex lege) pridobljeni pravici za
že zgrajene objekte in za zemljišča, ki bo omogočila upravljanje in pravico gradnje
na zemljiščih v državni lasti in vknjižbo objektov v lasti delniške družbe v zemljiško
knjigo.
The 536 hectares of land at Ljubljana Airport where the company
pursues its basic line of business as an airport became the property of the Slovenian state during the ownership transformation
process that accompanied independence. Despite our endeavours
in recent years, we have not yet concluded a lease agreement or
an agreement on the right to use the land with the state. A valid
building permit is held for all the buildings on this land. In May of
last year, based on the property code, a contract was finally signed
establishing building rights for the construction of the new T2
passenger terminal and the reconstruction of the current T1 passenger terminal, which is a condition for establishing Schengenstandard border controls, as an EU external border. Pursuant to
the property code, Aerodrom Ljubljana d.d. submitted in due time
a proposal to the Republic of Slovenia regarding a general contract on the legally acquired (ex lege) rights for existing buildings
and property, which will facilitate management of and the right to
build on state-owned land, and the entry of structures owned by
the company in the land cadastre.
98
Zemljišča
Property
Zgradbe
Plant
Oprema
Equipment
Oprema zunaj
uporabe
Equipment not
in use
Nepremičnine,
naprave in
oprema
v pridobivanju
PPE under
construction
1.088.173
17.366.791
6.306.766
29.395
2.242.943
Predujmi
Advances
Skupaj
Total
2.819
27.036.887
NABAVNA VREDNOST
HISTORICAL COST
Stanje 1. 1. 2005
Pridobitve
Acquisitions
Aktiviranje
Capitalisations
2.393.510
514.366
841.902
0
Prenosi med nepremičninami,
napravami in opremo
Transfers to PPE
-60.172
60.172
Prenosi iz dolgoročnih
finačnih naložb
Transfers from non-current
financial investments
60.250
Odtujitve
Disposals
2.859.449
-4.227.762
2.393.510
15.391
3.346
0
0
60.250
-4.589
-33.082
-29.376
0
1.602.539
20.221.651
7.115.664
60.191
408.691
Stanje 1. 1. 2005
0
11.170.047
4.951.445
29.395
0
Prenosi med sredstvi
Transfers to assets
Zmanjšanja popravkov vrednosti
Decrease in accumulated
depreciation
Odtujitve
Disposals
0
0
-59.681
59.681
0
-5.076
0
0
0
-4.589
-32.337
-28.893
-65.819
Amortizacija
Amortisation
0
771.772
427.216
0
1.198.988
Stanje 31. 12. 2005
0
11.932.154
5.286.643
60.183
Stanje 1. 1. 2005
1.088.173
6.196.744
1.355.321
Stanje 31. 12. 2005
1.602.539
8.289.497
1.829.021
Stanje 31. 12. 2005
-67.047
18.210
29.426.946
POPRAVEK VREDNOSTI
0
16.150.887
0
0
0
-5.076
0
0
17.278.980
2.242.943
2.819
10.886.000
408.691
18.210
12.147.966
NEODPISANA VREDNOST
CARRYING AMOUNT
8
99
Prestižno priznanje Rating leta smo prejeli kot eno izmed treh slovenskih podjetij
z najboljšo bonitetno oceno. Indeksi kažejo na poslovno učinkovitost podjetja.
The prestigious “Rating of the Year” award was presented to us as one of the three Slovene companies
boasting the highest credit rating. The indexes testify to the business efficiency of the company.
Oprema
Equipment
V letu 2006 je bila aktivirana oprema v skupni vrednosti 525.778 tisoč tolarjev,
med drugim tudi:
In 2006 we activated equipment worth 525,778 million tolars,
including:
Vozilo za razledenitev letal
Aircraft de-icing vehicle
141.808
Nakladalnik zabojev - vlečna ploščad
Crate loader – loading platform
61.566
Oglasna telesa
Advertising hoardings
46.650
Vlečni traktor
Tractor unit
39.334
Nepremičnine, naprave in oprema v pridobivanju
Na dan 31. 12. 2006 je znašala vrednost nepremičnin, naprav in opreme v pridobivanju 1.630.486 tisoč tolarjev. Od tega se 1.507.976 tisoč tolarjev nanaša na novi
potniški terminal.
Property, plant and equipment under construction
As at 31 December 2006 the value of property, plant and equipment under construction was 1,630,486 thousand tolars, of which
1,507,976 thousand tolars related to the new passenger terminal.
5.1.3 NALOŽBE V PRIDRUŽENO DRUŽBO / INVESTMENT IN AN ASSOCIATED COMPANY
Naložbo v pridruženo družbo v višini 300.000 tisoč tolarjev predstavlja naložba v
družbo Aerodrom Portorož, d.o.o., Sečovlje 19, Sečovlje, kjer smo lastniki deleža v
višini 30,46 odstotka.
Pomembnejši podatki o družbi na osnovi nerevidiranih izkazov za leto 2006:
300.000
An investment of 300,000 thousand tolars was made in the associated company Aerodrom Portorož, d.o.o., Sečovlje 19, Sečovlje, in
which Aerodrom Ljubljana has an ownership share of 30.46%.
Significant data on the company based on unaudited figures for
2006:
Sredstva družbe
Company assets
996.730
Osnovni kapital
Share capital
985.000
Prihodki iz poslovanja
Operating revenues
65.567
Čista izguba poslovnega leta
Net loss for financial year
13.831
Družba Aerodrom Portorož, d.o.o., je v letu 2006 poslovala z izgubo, ki je delno
posledica zaprtja letališča v marcu in delno v aprilu 2006 zaradi obnove vzletnopristajalne steze in svetlobno-navigacijskega sistema, kar bo zagotovilo boljše
pogoje obratovanja v naslednjih letih. Investicijski posegi se bodo nadaljevali tudi
v letih 2007 in 2008, kar bo skupaj z uresničitvijo načrtovane rasti prometa na tem
letališču predvidoma po letu 2008 privedlo do pozitivnega poslovanja družbe, zato
ocenjujemo, da oslabitev naložbe ni potrebna.
102
In 2006 Aerodrom Portorož, d.o.o. operated at a loss, which is due
in part to the closure of the airport in March and part of April
2006 in order to reconstruct the runway and navigation lighting, which will ensure better operations in future. Investments
will continue in 2007 and 2008, which together with the planned
growth in traffic, should lead to the company operating at a profit
in 2008, so we do not consider there is a need to impair the investment.
5.1.4 DOLGOROČNE FINANČNE NALOŽBE / NON-CURRENT FINANCIAL INVESTMENTS
Dolgoročne finančne naložbe predstavljajo za prodajo razpoložljiva finančna
sredstva in dolgoročna posojila.
8.188.970
Non-current financial investments represent financial assets
available-for-sale and long-term loans.
ZA PRODAJO RAZPOLOŽLJIVA FINANČNA SREDSTVA / FINANCIAL INVESTMENTS AVAILABLE-FOR-SALE
7.681.655
2006
2005
Obveznice
Bonds
4.138.943
4.289.560
Delnice domačih podjetij
Shares in domestic companies
1.007.621
639.556
Pogodbe o gospodarjenju
Financial asset management contracts
566.893
463.091
Vzajemni skladi
Mutual funds
469.260
410.982
1.498.938
1.589.274
7.681.655
7.392.463
Druge delnice in deleži
Other shares and participating interests
SKUPAJ
TOTAL
V skupini za prodajo razpoložljiva finančna sredstva družba izkazuje naložbe v obveznice (pretežno so to državne obveznice in obveznice bank), vzajemne sklade ter
v delnice in deleže. Ta sredstva predstavljajo finančni potencial, ki bo v prihodnjih
letih uporabljen za naložbe v razvoj družbe, skladno s strategijo razvoja družbe.
Pretežni del teh naložb kotira na Ljubljanski borzi vrednostnih papirjev in so vrednotene po trgovalni vrednosti na dan sestavitve bilance stanja.
Pri finančnih naložbah, ki ne kotirajo na borzi, smo pošteno vrednost ocenili na
osnovi povprečne ponderirane kupoprodajne vrednosti (delnice Gorenjske banke),
naložbe, za katere nismo uspeli pridobiti nobenih informacij, ki bi služile oceni
poštene vrednosti, pa smo vrednotili po nabavni vrednosti. To so naložbe v Zavarovalnico Triglav, Skupno pokojninsko družbo, Iskratel, IEDC Bled ter Feniksšped.
Oslabitev teh naložb nismo oblikovali, saj glede na razpoložljive informacije ni razlogov za to.
The company’s available-for-sale financial assets include investments in bonds (primarily government and bank bonds), mutual
funds and shares and participating interests. These funds represent financial potential that will be used in future for company
investment and development, in line with company strategy. Most
of these investments are listed on the Ljubljana Stock Exchange,
and are valued at their market value on the balance sheet date.
The fair value of financial investments not listed on the stock
exchange was assessed using the average weighted sale value
(Gorenjska Banka shares), while the historical cost was used as
the fair value for investments for which no such information was
available. These were investments in Zavarovalnica Triglav, Skupna pokojninska družba, Iskratel, IEDC Bled and Feniksšped. These
investments were not impaired, as there were no grounds to do so
given on the information available.
103
1. 1. 2006
Prevrednotenja
Revaluation
Povečanja
Increase
Zmanjšanja
Decrease
31. 12. 2006
4.289.560
-57.226
499.013
592.404
4.138.943
639.556
368.065
0
0
1.007.621
463.091
109.205
0
5.403
566.893
Vzajemni skladi
Mutual funds
410.982
58.278
0
0
469.260
1.589.274
-107.741
17.522
117
1.498.938
SKUPAJ
TOTAL
7.392.463
370.581
516.535
597.924
7.681.655
Obveznice
Bonds
1. 1. 2005
Prevrednotenja
Revaluation
Povečanja
Increase
Zmanjšanja
Decrease
31. 12. 2005
4.348.313
-52.616
2.398.500
2.404.637
4.289.560
719.629
-80.073
0
0
639.556
460.432
7.733
0
5.074
463.091
Vzajemni skladi
Mutual funds
247.839
13.143
150.000
0
410.982
1.318.116
324.559
117
53.518
1.589.274
SKUPAJ
TOTAL
7.094.329
212.746
2.548.617
2.463.229
7.392.463
Obveznice
Bonds
104
DOLGOROČNA POSOJILA / LONG-TERM LOANS
507.315
Dolgoročna posojila predstavljajo v pretežni meri dolgoročni depoziti v bankah,
merjeni po metodi odplačne vrednosti. Večina teh depozitov je vezana po nominalni
obresti meri v razponu od 3,50 do 3,85, nekaj pa jih je še vezanih na TOM + nominalno obrestno mero.
Long-term loans are primarily long-term deposits in banks, measured using the amortised cost method. Most of these deposits
are linked to a nominal interest rate between 3.50 and 3.85%,
while some are related to TOM + nominal interest rate.
Dolgoročna posojila
Long-term loans
1. 1. 2006
Povečanja
Increase
Zmanjšanja
Decrease
31. 12. 2006
622.202
485.397
600.284
507.315
Dolgoročna posojila
Long-term loans
1. 1. 2005
Povečanja
Increase
Zmanjšanja
Decrease
31. 12. 2005
753.846
1.173.110
1.304.754
622.202
105
5.1.5 ODLOŽENE TERJATVE ZA DAVEK / DEFERRED TAX RECEIVABLES
Odložene terjatve za davek se nanašajo na naslednje postavke:
49.479
Deferred tax receivables cover the following items:
2006
2005
Oslabitev vrednostnih papirjev
Impairment of securities
108
0
Oblikovanje popravka terjatev
Value adjustment for receivables
3.069
0
46.302
46.302
49.479
46.302
Oblikovanje rezervacij za jubilejne nagrade, odpravnine
SKUPAJ
TOTAL
Oblikovanje
Allocation
31. 12. 2006
Oslabitev vrednostnih papirjev
Impairment of securities
108
108
Oblikovanje popravka terjatev
Value adjustment for receivables
3.069
3.069
1. 1. 2006
SKUPAJ
TOTAL
46.302
46.302
106
46.302
3.177
49.479
1. 1. 2005
Oblikovanje
Allocation
31. 12. 2005
44.512
1.790
46.302
5.1.6 KRATKOROČNE FINANČNE NALOŽBE / CURRENT FINANCIAL INVESTMENTS
V skupini kratkoročne finančne naložbe so v pretežni meri zajeti kratkoročni depoziti v bankah, merjeni po odplačni vrednosti (kratkoročna posojila). Povprečna
donosnost kratkoročnih depozitov je 3,46 in so namenjeni za zagotavljanje tekoče
likvidnosti.
2.406.811
Current financial investments are primarily short-term deposits
in banks, measured according to the repayment value (short-term
loans). The average return on short-term deposits is 3.46%, and
they are used to ensure operational liquidity.
Kratkoročna posojila
Short-term loans
1. 1. 2006
Povečanja
Increase
Zmanjšanja
Decrease
31. 12. 2006
2.585.700
6.741.931
6.920.820
2.406.811
Naložbe v depozite, tako kratkoročne kot dolgoročne, se zmanjšujejo, ker je družba
v fazi intenzivnega investiranja.
Investments in short-term and long-term deposits have decreased
because the company is going through a phase of intense investment.
5.1.7 KRATKOROČNE POSLOVNE TERJATVE DO KUPCEV / CURRENT TRADE RECEIVABLES
888.097
2006
2005
Kratkoročne terjatve do kupcev v državi
Current domestic accounts receivable
672.316
535.344
Kratkoročne terjatve do kupcev v tujini
Current accounts receivable from rest of world
215.781
141.849
888.097
677.193
SKUPAJ
TOTAL
107
POPRAVKI VREDNOSTI TERJATEV / ADJUSTMENTS TO RECEIVABLES
Kosmata vrednost
Gross value
Popravek vrednosti
Value adjustment
Čista vrednost 2006
Net value 2006
Kratkoročne terjatve do kupcev v državi
Current domestic accounts receivable
718.219
-45.903
672.316
Kratkoročne terjatve do kupcev v tujini
Current accounts receivable from rest of world
236.227
-20.446
215.781
954.446
-66.349
888.097
SKUPAJ
TOTAL
Pri oblikovanju popravkov vrednosti terjatev presojamo izterljivost vsake posamezne terjatve. Popravek vrednosti, izkazan na dan 31. 12. 2006 v višini 66.349
tisoč tolarjev, se v celoti nanaša na poslovne terjatve do kupcev. Večji del popravka
(66.168 tisoč tolarjev) je bil oblikovan do leta 2006.
The collectibility of each receivable is assessed when the adjustment is made. The adjustment created as at 31 December 2006
in the amount of 66,349 thousand tolars relates entirely to trade
receivables. Most of the adjustment (66,168 thousand tolars) was
made in 2006.
RAZČLENITEV TERJATEV DO KUPCEV PO ZAPADLOSTI / BREAKDOWN OF TRADE RECEIVABLES BY MATURITY
Nezapadle terjatve
Not due
593.089
Zapadle terjatve do 30 dni
Up to 30 days overdue
186.298
Zapadle terjatve od 31 do 90 dni
31 to 90 days overdue
29.214
Zapadle terjatve od 91 do 180 dni
91 to 180 days overdue
14.218
Zapadle terjatve nad 180 dni
More than 180 days overdue
SKUPAJ
TOTAL
V okviru terjatev, zapadlih nad 180 dni v višini 131.627 tisoč tolarjev, jih je skoraj
polovica zavarovanih s hipoteko (61.398 tisoč tolarjev), del terjatev v višini 43.563
tisoč tolarjev pa je v postopku sodne izterjave.
108
131.627
954.446
With regard to receivables more than 180 days overdue, amounting to 131,627 thousand tolars, almost half of that sum has been
secured by mortgage (61,398 thousand tolars), while a portion of
the receivables, worth 43,563 thousand tolars is in the process of
collection through the courts.
5.1.8 KRATKOROČNE POSLOVNE TERJATVE DO DRUGIH / OTHER CURRENT OPERATING RECEIVABLES
261.598
Terjatve za vstopni DDV
Receivables for input VAT
Ostale kratkoročne terjatve
Other current receivables
SKUPAJ
TOTAL
Terjatve za vstopni DDV so se povečale zaradi visokih zneskov prejetih faktur ob
koncu leta, ki se nanašajo predvsem na investicije v nepremičnine, naprave in opremo.
2006
2005
248.118
24.445
13.480
10.590
261.598
35.035
Input VAT receivables increased due to the high number of invoices received at the end of the year, which related mainly to investments in property, plant and equipment.
5.1.9 KAPITAL / EQUITY
23.286.155
Družba na dan 31. 12. 2006 ne razpolaga z lastnimi delnicami, nima odobrenega
kapitala, skupščina pa tudi ni sprejela sklepa o povečanju osnovnega kapitala.
As at 31 December 2006 the company did not have treasury shares
or authorised capital, and the general meeting had not passed a
resolution to increase the share capital.
Osnovni kapital
Share capital
Razdelitev osnovnega kapitala na delnice je prikazana v naslednji tabeli:
Breakdown of share capital:
Število delnic
Number of shares
Nominalna vrednost
delnice v tolarjih
Nominal value of share:
in tolars
Delež v osnovnem
kapitalu
Proportion of share
capital
Nominalna vrednost
kapitala v tisoč tolarjih
Nominal value of share in
thousand tolars
Prednostne participativne delnice
Preferred participating shares
1.860.298
1.000
49%
1.860.298
Navadne, prosto prenosljive delnice
Ordinary freely transferable shares
1.936.229
1.000
51%
1.936.229
3.796.527
1.000
100%
3.796.527
SKUPAJ OSNOVNI KAPITAL
TOTAL SHARE CAPITAL
Vse izdane delnice so vplačane.
All issued shares are paid-up in full.
109
Prednostne participativne delnice so v lasti Republike Slovenije, so delnice z omejeno glasovalno pravico in skladno z 8. členom statuta družbe prinašajo dividendo,
ki je sestavljena iz fiksnega in variabilnega dela. Dividenda prednostnih participativnih delnic z omejeno glasovalno pravico je enaka dividendi, ki pripada navadnim
delnicam, če čisti dobiček poslovnega leta na nominalno vrednost osnovnega kapitala in prištevnega prevrednotovalnega popravka ne doseže vključno en odstotek,
oziroma če preseže 20 odstotkov.
The participating preference shares are shares with limited voting rights owned by the Republic of Slovenia, and in accordance
with Article 8 of the company’s Articles of Association they yield a
dividend comprising a fixed and a variable part. The dividend for
the participating priority shares with limited voting rights are the
same as the dividend for ordinary shares, if the net profit for the
financial year is below 1% or over 20% of the nominal capital plus
the capital revaluation adjustment.
Navadne delnice se glasijo na ime in so prosto prenosljive, z njimi se od oktobra
1997 trguje na Ljubljanski borzi.
The ordinary shares are bearer securities and are freely transferable, having been traded on the Ljubljana Stock Exchange since
October 1997.
Knjigovodska vrednost delnice na dan 31. 12. 2006 znaša 6.134 tolarjev.
The book value of a share as at 31 December 2006 was 6,134 tolars.
Kapitalske rezerve
Kapitalske rezerve so bile oblikovane na podlagi odprave splošnega prevrednotovalnega popravka kapitala.
Rezerve iz dobička
Equity reserves
Equity reserves were formed on the basis of the elimination of the
general capital revaluation adjustment.
Profit reserves
2006
2005
961.682
961.682
Statutarne rezerve
Reserves under the articles of association
1.835.445
2.400.463
Druge rezerve iz dobička
Other profit reserves
7.543.431
5.930.996
10.340.558
9.293.141
Zakonske rezerve
Legal reserves
SKUPAJ
TOTAL
Na podlagi sklepa skupščine družbe je bil del bilančnega dobička, oblikovan iz
čistega dobička poslovnega leta 2005 v znesku 787.700 tisoč tolarjev, prenesen na
povečanje drugih rezerv iz dobička.
In accordance with a resolution of the company’s general meeting, a portion of distributable profit created from net profit in the
2005 financial year amounting to 787,700 thousand tolars was
used to increase other profit reserves.
Skladno z določili 230. člena ZGD-1 in statutom družbe je družba ob sestavi letnega poročila 2006 čisti poslovni izid poslovnega leta 2006 v višini 20 odstotkov oziroma 421.859 tisoč tolarjev uporabila za povečanje statutarnih rezerv, polovico preostanka v višini 843.718 tisoč tolarjev pa za povečanje drugih rezerv iz
dobička.
Pursuant to Article 230 of the Companies Act and the company’s
Articles of Association, on compilation of its annual report, the
company used 20%, or 421,859 thousand tolars of the net profit
for 2006 to increase reserves under the Articles of Association,
while half of the remainder, totalling 843,718 thousand tolars,
was used to increase other reserves.
110
Revaluation surplus
Presežek iz prevrednotenja izkazuje povečanje poštene vrednosti finančnih
sredstev, razpoložljivih za prodajo. Povečanje v letu 2006 je rezultat splošnega
povečanja tržne vrednosti naložb na dan 31. 12. 2006.
The revaluation surplus represents the increase in fair value of
financial investments available-for-sale. The increase in 2006 was
due to the general increase in the market value of investments as
at 31 December 2006.
Čisti dobiček na delnico
Net earnings per share
Osnovni čisti dobiček na delnico je izračunan tako, da se celotni poslovni izid
obračunskega obdobja, zmanjšan za davek od dobička ter popravljen za odložene
davke in za znesek dividend (fiksni in variabilni del), namenjenih za izplačilo lastnikom prednostnih delnic (čisti poslovni izid navadnih delničarjev – števec), deli s
tehtanim povprečnim številom v obračunskem obdobju uveljavljajočih se navadnih
delnic (imenovalec).
The basic net earning per share is calculated by dividing the net
profit for ordinary shareholders (the numerator) – calculated as
the total profit for the financial year minus corporate income tax
and adjusted for deferred taxes and the fixed and variable dividend portions intended for payment to the preference share owner – by the weighted average number of eligible ordinary shares
over for the period (the denominator).
Cilj informacije o osnovnem čistem dobičku na delnico je podati merilo za delež
vsake navadne delnice v uspešnosti družbe v obravnavanem obdobju.
The purpose of the basic net earning per share is to provide a
benchmark to measure the participation of each ordinary share in
the company’s performance over the year.
OSNOVNI ČISTI DOBIČEK NA DELNICO / BASIC NET EARNINGS PER SHARE
2006
2005
Čisti poslovni izid navadnih delničarjev (v tisoč tolarjih)
Net profit for ordinary shareholders (thousand tolars)
1.618.913
1.428.233
Povprečno število navadnih delnic
Average number of ordinary shares
1.936.229
1.936.229
836
738
Osnovni čisti dobiček na delnico (v tolarjih)
Basic net earnings per share (tolars)
111
Popravljen čisti dobiček na delnico je izračunan tako, da je dobiček, ki se nanaša na
navadne delničarje družbe in tehtano povprečno število uveljavljajočih se navadnih
delnic, prilagojen za učinke vseh popravljalnih možnostih (potencialnih) navadnih
delnic, kar pomeni, da smo čisti poslovni izid navadnih delničarjev (števec) povečali
za izplačilo dividend lastnikom možnostnih navadnih delnic, imenovalec pa smo
povečali za tehtano povprečno število možnostnih navadnih delnic.
Možnostna (potencialna) navadna delnica je finančni inštrument ali druga pogodba, ki lahko daje imetniku pravico do navadnih delnic. Za potrebe izračuna popravljenega čistega dobička na delnico smo kot možnostne navadne delnice opredelili
prednostne delnice, ki jih je mogoče zamenjati za navadne delnice.
Možnostne navadne delnice se obravnavajo kot popravljalne takrat, ko bi njihova
zamenjava za navadne delnice zmanjšala čisti dobiček na delnico.
The diluted net earning per share is calculated by adjusting the
profit attributable to ordinary shareholders and the weighted
average number of eligible ordinary shares to take into account
the effects of all dilutive potential ordinary shares, which means
that the net operating result for ordinary shareholders (the numerator) was increased by the payment of dividends to owners of
potential ordinary shares, while the denominator was increased by
the weighted average number of potential ordinary shares.
A potential ordinary share is a financial instrument or another
contract that gives the holder the right to ordinary shares. In
order to calculate the adjusted (diluted) net earnings per share,
preference shares that can be exchanged for ordinary shares were
defined as potential ordinary shares.
Potential ordinary shares are treated as adjusted when their
exchange for ordinary shares would reduce the net earning per
share.
POPRAVLJEN ČISTI DOBIČEK NA DELNICO / DILUTED NET EARNINGS PER SHARE
2006
2005
Čisti poslovni izid (v tisoč tolarjih)
Net profit (thousand tolars)
2.109.295
1.921.212
Povprečno število vseh delnic
Average number of all shares
3.796.527
3.796.527
556
506
Popravljen čisti dobiček na delnico (v tolarjih)
Diluted net profit per share (tolars)
Ker z lastnikom prednostnih participativnih delnic, Republiko Slovenijo, ni jasno določen
princip zamenljivosti prednostnih v navadne delnice (ni jasno razmerje zamenjave), so
zgornji izračuni zgolj informativne narave s predvideno zamenljivostjo 1:1.
112
As it is difficult with the owner of the participating preference shares
– the Republic of Slovenia – to define the principle of exchanging
preference for ordinary shares (no clear exchange ratio), the calculations above are for information purposes only, and assume a 1:1 exchange ratio.
Bilančni dobiček
Accumulated profit
OBLIKOVANJE IN PREDLOG UPORABE BILANČNEGA DOBIČKA /
FORMATION AND PROPOSED USE OF ACCUMULATED profitPER SHARE
Čisti poslovni izid poslovnega leta
Net profit (or loss) for financial year
2006
2005
2.109.295
1.921.212
+ preneseni čisti poslovni izid spremembe po MSRP
+ net profit or loss brought forward; changes due to IFRS
651.537
+ preneseni čisti poslovni izid
+ net profit or loss brought forward
603.500
220
+ sprostitev statutarnih rezerv
+ decrease of reserves under articles of association
0
986.877
+ sprostitev drugih rezerv
+ decrease of other profit reserves
0
20.000
- oblikovanje statutarnih rezerv
- increase of reserves under articles of association
421.859
393.849
- oblikovanje drugih rezerv
- increase of other profit reserves
843.718
787.700
1.447.218
2.398.297
= bilančni dobiček*
= accumulated profit*
- za dividende lastnikom
- to dividends
1.006.080
- nagrada članom nadzornega sveta
- bonus for supervisory board members
0
- v druge rezerve
- to other reserves
788.717
= ostanek bilančnega dobička
= remaining accumulated profit
603.500
* Uprava bo skupščini predlagala, da se bilančni dobiček za leto 2006 v višini
1.447.218 tisoč tolarjev razporedi:
- za dividende prednostnim in navadnim delničarjem se nameni 1.000.780 tisoč
tolarjev bilančnega dobička, in sicer 510.398 tisoč tolarjev za dividende
navadnim delničarjem (263,60 tolarjev oziroma 1,10 evra na delnico), 490.382 tisoč
tolarjev pa za dividende prednostnim delničarjem (dividenda je izračunana na
podlagi določil 8. člena statuta in je enaka dividendi navadnih delnic);
- za nagrade članom nadzornega sveta se nameni 18.332 tisoč tolarjev
bilančnega dobička;
- za druge rezerve se nameni 428.106 tisoč tolarjev bilančnega dobička.
114
*
The management board will propose to the general
meeting that the distributable profit for 2004 in the
amount of 1,447,218 thousand tolars be distributed
as follows:
1,000,780 thousand tolars of distributable profit allocated to dividends for holders of preference and ordinary shares, with 510,398 thousand tolars for dividend payments
to ordinary shareholders (263.60 tolars or €1.10
per share) and 490,382 thousand tolars for dividend
payments to holders of preferred shares (the dividend of 260 tolars per share was calculated on the basis of Article
8 of the articles of association)
18,332 thousand tolars of distributable profit allocated to bonus payments for members of the supervisory board
428,106 thousand tolars of distributable profit allocated
to other reserves.
5.1.10 DOLGOROČNE REZERVACIJE / LONG-TERM PROVISIONS
622.067
Med dolgoročnimi rezervacijami imamo evidentirane rezervacije za jubilejne nagrade, odpravnine zaposlenim na osnovi aktuarskih izračunov ter dolgoročne
pasivne časovne razmejitve, ki predstavljajo dotacije iz proračuna Republike Slovenije, prejete v letih 1993 in 1994 in so bile namenjene za nepremičnine, naprave
in opremo. Letno se znižujejo v višini stroška njihove amortizacije in se prenašajo
med druge poslovne prihodke.
The long-term provisions include provisions formed for loyalty
bonuses, for severance pay based on actuary calculations, and
non-current accrued expenses and deferred revenues from grants
from the budget of the Republic of Slovenia, received in 1993 and
1994 for property, plant and equipment. They are reduced annually in the amount of depreciation for fixed assets purchased with
the grants, and transferred to other operating revenues.
Stanje 1. 1. 2006
Balance at 1 Jan
2006
Črpanje
Utilisation
185.208
492.926
61.715
678.134
61.715
SKUPAJ
TOTAL
Črpanje
Utilisation
178.046
557.796
64.870
735.842
64.870
TOTAL
Stanje 31. 12. 2006
Balance as at
31 Dec 2006
5.648
190.856
431.211
5.648
622.067
Stanje 1. 1. 2005
Balance at 1 Jan
2005
SKUPAJ
Oblikovanje
Formation
Oblikovanje
Formation
Stanje 31. 12. 2005
Balance as at
31 Dec 2005
7.162
185.208
492.926
7.162
678.134
115
5.1.11 ODLOŽENE OBVEZNOSTI ZA DAVEK / DEFERRED TAX LIABILITIES
Odložene obveznosti za davek se nanašajo na naslednje postavke:
664.075
Deferred tax liabilities cover the following items:
2006
2005
Prevrednotenje vrednostnih papirjev na pošteno vrednost
Revaluation of securities to fair value
562.024
521.140
Prehod na MSRP
Transition to IFRS
102.051
153.077
664.075
674.217
SKUPAJ
TOTAL
GIBANJE OBVEZNOSTI ZA ODLOŽENE DAVKE / CHANGES IN DEFERRED TAX LIABILITIES
2006
2005
Začetno stanje
Opening balance
674.217
632.248
Sprememba prevrednotenja vrednostnih papirjev na pošteno vrednost
Changes in revaluation of securities to fair value
40.884
53.190
Spremembe na osnovi prehoda na MSRP
Changes following basic transition to IFRS
Ukinitev 1/3 obveznosti ob prehodu na MSRP
Cancellation of 1/3 of liabilities on transition to IFRS
SKUPAJ
TOTAL
116
-11.221
-51.026
664.075
674.217
5.1.12 KRATKOROČNE OBVEZNOSTI / CURRENT LIABILITIES
1.490.191
2006
2005
996.153
413.146
Obveznosti za nezaračunano blago in storitve
Liabilities for goods and services not invoiced
6.583
4.914
Prejeti predujmi
Advances received
1.542
2.258
Preplačila kupcev
Prepayments by customers
3.169
5.037
200
5.075
149.507
124.740
29.787
26.194
3.714
2.767
Obveznost za davek od dobička
Corporate income tax liabilities
284.764
250.023
Druge kratkoročne obveznosti
Other current liabilities
11.360
10.984
3.412
3.206
1.490.191
848.344
Kratkoročne obveznosti do dobaviteljev
Current trade payables
Prejete varščine
Securities received
Kratkoročne obveznosti do zaposlencev
Current liabilities to employees
Kratkoročne obveznosti do države
Current liabilities to the government
Kratkoročne obveznosti za neizplačane dividende
Current liabilities for unpaid dividends
Kratkoročne PČR
Current accrued expenses and deferred revenues
SKUPAJ
TOTAL
Kratkoročne obveznosti do zaposlencev v višini 149.507 tisoč tolarjev se nanašajo
na obračunane bruto plače in povračila stroškov prevoza in prehrane za december
2006.
Current liabilities to employees of 149,507 thousand tolars relate
to calculated gross wages and reimbursement of transport and
food costs for December 2006.
Med kratkoročnimi obveznostmi do države so izkazane obveznosti iz naslova prispevkov na bruto plače in davka na izplačane plače za december 2006 v skupni
višini 29.787 tisoč tolarjev.
The current liabilities to the government are the disclosed liabilities from contributions on gross wages and tax on not-yet-paid
wages for December 2006 with a total value of 29,787 thousand
tolars.
117
KRATKOROČNE OBVEZNOSTI DO DOBAVITELJEV / CURENT TRADE PAYABLES
2006
2005
Obveznosti do dobaviteljev v državi
Domestic accounts payable
938.701
403.675
Obveznosti do dobaviteljev v tujini
Accounts payable to rest of world
57.452
9.471
996.153
413.146
SKUPAJ
TOTAL
2006
2005
Obveznosti do dobaviteljev za osnovna sredstva
Accounts payable for fixed assets
864.753
295.654
Obveznosti do dobaviteljev za obratna sredstva
Accounts payable for working capital
131.400
117.492
996.153
413.146
SKUPAJ
TOTAL
Izkazane obveznosti do dobaviteljev na dan 31. 12. 2006 še niso zapadle v plačilo.
Bistveno povečanje obveznosti do dobaviteljev za osnovna sredstva je posledica
obsežne investicijske dejavnosti ob prehodu leta.
The disclosed accounts payable as at 31 December 2006 had not
yet matured for payment. The significant increase in trade payables for fixed assets was the consequence of the large-scale investment ongoing at the turn of the year.
5.1.13 Potencialne obveznosti
5.1.13 Potential liabilities
V zunajbilančni evidenci družba izkazuje potencialno obveznost iz naslova prenosa
22.934 kvadratnih metrov kmetijskih zemljišč v k. o. Grad v vrednosti 56.418 tisoč
tolarjev na Družbo za svetovanje in upravljanje, d.o.o., dana poroštva Feniksšpedu
v višini 19.011 tisoč tolarjev ter dane bančne garancije v višini 315.540 tisoč tolarjev.
The off-balance-sheet records disclose a potential liability arising
from the transfer of 22,934m2 of farmland in the cadastral municipality of Grad worth 56,418 thousand tolars to Družba za svetovanje in upravljanje, d.o.o., surety provided to Feniksšped worth
19,011 thousand tolars, and bank guarantees worth 315,540
thousand tolars.
118
5.2 Pojasnila in razkritja k izkazu poslovnega izida
5.2. Notes and disclosures to the income statement
5.2.1 PRIHODKI OD PRODAJE / SALES REVENUES
6.799.517
2006
2005
Prihodki od prodaje storitev v državi
Revenues from domestic sales of services
4.906.735
4.646.862
Prihodki od prodaje storitev v tujini
Revenues from sale of services in rest of world
1.892.249
1.584.382
533
212
6.799.517
6.231.456
Prihodki od prodaje blaga v državi
Revenues from domestic sales of goods
SKUPAJ
TOTAL
5.2.2 DRUGI POSLOVNI PRIHODKI / OTHER OPERATING REVENUES
Drugi poslovni prihodki predstavljajo črpane dolgoročne rezervacije za prejete
dotacije iz proračuna za nepremičnine, naprave in opremo v višini amortizacije teh
sredstev – 61.714 tisoč tolarjev, prejete subvencije iz strukturnih skladov Evropske unije za izobraževanje, poslovne prihodke v zvezi s prodanimi nepremičninami,
napravami in opremo ter prejete kazni in odškodnine.
70.431
Other operating revenues represent utilised long-term provisions for budget grants for property, plant and equipment in the
amount of the depreciation of these assets (61,714 thousand tolars), subsidies received from European Union structural funds for
training, operating revenues relating to PPE sold and fines and
damages received.
119
5.2.3 STROŠKI STORITEV / SERVICE COSTS
1.005.954
2006
2005
Stroški varovanja
Security costs
202.594
158.472
Stroški reklame
Advertising costs
129.823
126.689
Stroški vzdrževanja
Maintenance costs
122.129
145.374
Intelektualne storitve
Intellectual services
127.131
103.741
Delo študentov
Student work
100.607
75.746
52.460
35.485
271.210
244.718
1.005.954
890.225
Povračila stroškov v zvezi z delom
Reimbursement of work-related costs
Druge storitve
Other services
SKUPAJ
TOTAL
5.2.4 STROŠKI DELA / LABOUR COST
2.041.753
2006
2005
1.492.537
1.339.645
48.755
41.416
Stroški socialnih zavarovanj
Social security costs
231.175
216.874
Drugi stroški zaposlenih
Other employee costs
326.638
315.610
5.648
7.162
2.041.753
1.920.707
Stroški plač
Wages
Dodatno pokojninsko zavarovanje
Supplementary pension insurance
Oblikovanje rezervacij za odpravnine, jubilejne nagrade
SKUPAJ
TOTAL
120
STROŠKI PLAČ / WAGES
Plače zaposlenih
Employee wages
Nadomestila plač
Substitutes for wages and salaries
SKUPAJ
TOTAL
STROŠKI SOCIALNIH ZAVAROVANJ / SOCIAL SECURITY COSTS
2006
2005
1.266.311
1.197.089
163.226
142.556
1.429.537
1.339.645
2006
2005
Obvezno pokojninsko in invalidsko zavarovanje
Compulsory pension and disability insurance
127.075
119.214
Druge dajatve za zagotavljanje socialne varnosti
Other social security levies
104.100
97.660
231.175
216.874
SKUPAJ
TOTAL
DRUGI STROŠKI ZAPOSLENIH / OTHER EMPLOYEE COSTS
2006
2005
Davek na izplačane plače
Tax on wages and salaries paid
76.704
89.636
Prevoz na delo
Travel expenses
73.226
63.742
Prehrana zaposlenih
Employee meals
95.234
84.129
Regres za letni dopust
Annual leave payment
69.050
66.118
Odpravnine in jubilejne nagrade
Severance pay and loyalty bonuses
4.840
8.415
Drugi stroški dela
Other labour costs
7.548
3.570
326.638
315.610
SKUPAJ
TOTAL
121
5.2.5 AMORTIZACIJA / DEPRECIATION AND AMORTISATION
1.067.640
Amortizacija neopredmetenih sredstev
Amortisation of intangible assets
Amortizacija nepremičnin, naprav in opreme
Depreciation of property, machinery and equipment
SKUPAJ
TOTAL
2006
2005
23.289
24.559
1.044.351
1.198.988
1.067.640
1.223.547
5.2.6 FINANČNI PRIHODKI / FINANCIAL REVENUES
439.228
2006
2005
Prihodki iz deležev – dividende
Financial revenues from shares - dividends
115.793
95.249
Prihodki od obresti
Interest revenues
321.653
393.531
Tečajne razlike
Exchange differences
885
1.253
Kapitalski dobički od obveznic
Profits from bonds
698
6.680
Drugi prihodki od financiranja
Other income from financing
199
208
439.228
496.921
SKUPAJ
TOTAL
5.2.7 FINANČNI ODHODKI / FINANCIAL EXPENSES
Finančni odhodki v skupnem znesku 9.509 tisoč tolarjev so za 27 odstotkov nižji kot
v letu 2005. V največji meri se nanašajo na stroške provizij v povezavi s finančnimi
naložbami in na negativne tečajne razlike.
122
9.509
Financial revenues, worth a total of 9,509 thousand tolars were
27% lower than in 2005. They primarily relate to commission costs
relating to financial investments and negative exchange differences.
5.2.8 DAVEK IZ DOBIČKA IN ODLOŽENI DAVKI / CORPORATE INCOME TAX AND DEFERRED TAXES
682.577
2006
2005
Odmerjeni davek iz dobička
Income tax levied
736.780
493.109
Odloženi davki
Deferred taxes
-54.203
-13.011
682.577
490.098
SKUPAJ
TOTAL
Pregled odloženih davkov z vplivom na dobiček:
Overview of deferred taxes with impact on profit:
2006
Sprememba odloženih davkov, oblikovanih ob prehodu na MSRP
Change in deferred taxes formed on the transition to IFRS
Ukinitev dela obveznosti za davek ob prehodu na MSRP
Cancellation of portion of tax liabilities on transition to IFRS
Terjatve za odložene davke od popravkov terjatev tekočega leta
Deferred tax receivables due to receivable adjustments for current year
Terjatve za odložene davke od oslabitve vrednostnih papirjev
Deferred tax receivables due to impairment of securities
SKUPAJ
TOTAL
Obveznost za odloženi davek, oblikovana ob prehodu na MSRP, je bila v letu 2006
ukinjena v višini ene tretjine, ker smo jo vključili v odmero tekočega davka od
dobička in je bil iz tega naslova povečan davek od dobička. Ukinjena obveznost
povečuje poslovni izid, ker je bil dobiček že znižan ob prehodu na MSRP.
2005
-13.011
-51.026
-3.069
-108
-54.203
-13.011
One third of the 2006 deferred tax liability formed on the transition to the IFRS was cancelled, because it was included in the
current corporate income tax return, which increased corporate
income tax. The cancelled liability increases the operating results,
because the profit had already been reduced on the transition to
the IFRS.
123
Prikaz efektivne stopnje davka od dobička:
Effective corporate income tax rate:
Dobiček pred obdavčitvijo
Pre-tax profit
Pričakovani davek od dobička po 25-odstotni stopnji
Anticipated corporate income tax at 25% rate
Davčno nepriznani odhodki
Expenses not recognised for tax
Koriščenje davčnih olajšav
Tax relief
Druge prilagoditve
Other adjustments
DAVEK OD DOBIČKA
CORPORATE INCOME TAX
EFEKTIVNA DAVČANA STOPNJA
EFECTIVE TAX RATE
2006
2005
2.791.872
2.401.310
697.968
600.328
28.675
23.580
-40.587
-146.060
-3.479
2.250
682.577
480.098
24%
20%
Finančni inštrumenti in obvladovanje tveganj
Financial instruments and risk management
Zaradi zagotavljanja dolgoročno stabilnega poslovanja družbe sproti in temeljito
spremljamo in ocenjujemo finančna tveganja. Načeloma jih ocenjujemo kot majhna,
kar po posameznih vrstah tveganj pojasnjujemo v nadaljevanju.
In order to ensure the long-term stability of company operations,
we conduct continuous and thorough monitoring and assessment
of financial risk. They are generally assessed as minor, and are
explained below by individual type of risks.
Plačilno-sposobnostno tveganje je zaradi dobrega gospodarjenja z denarnimi
sredstvi ocenjeno kot majhno. Obvladujemo ga s sprotnim načrtovanjem denarnih
prilivov in odlivov, s čimer zagotavljamo potrebno količino likvidnih sredstev za
poravnavanje svojih tekočih obveznosti oziroma za zagotavljanje normalnega poslovanja kratko- in dolgoročno. Prepričani smo, da tudi obsežna investicijska dejavnost, ki se je začela leta 2004 in se bo nadaljevala v prihodnjih letih, ob ustreznem
načrtovanju denarnih tokov, upravljanju terjatev in obveznosti ter ob premišljeni
naložbeni politiki ne bo bistveno povečala tovrstnega tveganja.
Liquidity risk was assessed as minor due to the conscientious
management of cash assets. We control this risk by continuously
planning money inflows and outflows, thus ensuring the requisite
quantity of liquid assets needed to settle current liabilities or ensure normal operation in the short term and the long term. We
are confident that the extensive investment activity, which began
in 2004 and which will continue in the coming years, will not significantly increase this kind of risk given appropriate planning of
monetary flows, management of receivables and liabilities and a
prudent investment policy.
V okviru naložbene politike, ki teži k donosnemu nalaganju presežkov denarnih
sredstev ob sprejemljivi stopnji tveganja, imamo pomemben del denarnih sredstev
naložen pri bankah v obliki depozitov, vezanih za različna časovna obdobja, kar je
relativno visoka likvidnostna rezerva družbe.
Dolgoročno in korektno sodelovanje s poslovnimi partnerji prispeva k sorazmerno
veliki zanesljivosti načrtovanih prilivov denarnih sredstev, ki izvirajo iz naše poslovne dejavnosti.
Stalno in neprekinjeno spremljanje razmer v zunanjem okolju, ki vplivajo na naše
potrebe po likvidnih sredstvih, nam omogoča pravočasno in pravilno ukrepanje pri
zagotavljanju pravočasnega poravnavanja naših obveznosti.
124
As part of our investment policy, which is aimed at the profitable
investment of surplus cash with an acceptable degree of risk, a
significant part of our cash is invested in banks in the form of various time deposits, which constitutes the Company’s comparatively
high liquidity reserves.
Our positive long-term cooperation with our business partners
contributes to the comparatively high reliability of the planned
inflows of cash resulting from our business activity.
The constant and uninterrupted monitoring of the circumstances
in the external environment that affect our requirements for liquid assets allows us to take timely and appropriate action to ensure the timely settlement of our liabilities.
Navsezadnje pa plačilnosposobnostno tveganje zmanjšujejo tudi ugodne možnosti
našega kratkoročnega in dolgoročnega zadolževanja, ki bi jih uporabili ob morebitnem izpadu posameznega vira financiranja.
Finally, liquidity risk is also reduced by the favourable possibilities
of our short-term and long-term borrowing, which we would use in
the event of the loss of an individual source of financing.
Tveganje neizpolnitve nasprotne stranke (kreditno tveganje) znižujemo z aktivnim
spremljanjem bonitetnih poročil naših kupcev. Naše poslovne povezave so v glavnem dolgoročne, kar dodatno prispeva k nizki ravni tveganja. Pri posameznih
občasnih kupcih pa uporabljamo tudi razne oblike zavarovanja plačil.
Credit risk, or the risk of contracting parties failing to settle, is reduced by actively monitoring the credit ratings of our customers.
Most of our business partnerships are long-term, which further
contributes to the lower level of risk. For some occasional customers, we also make use of various forms of collateral.
Pri manjšem delu naših kupcev, ki se pojavljajo občasno ali celo enkratno oziroma
prihajajo iz nezanesljivih poslovnih okolij, zmanjšujemo tveganje neizpolnitve nasprotne stranke z bančnimi garancijami ali predplačili. Tekoče spremljamo terjatve
po poslovnih partnerjih in po zapadlosti ter s sprotno izterjavo, zaračunavanjem
zamudnih obresti, pisnim opominjanjem in navsezadnje tudi sodno izterjavo zapadlih terjatev prispevamo k izboljševanju plačilne discipline naših kupcev.
Tveganje neizpolnitve nasprotne stranke se pojavlja tudi pri poslovanju z dobavitelji, predvsem na področju investicij. Tako za zavarovanje danih predujmov
zahtevamo bančne garancije, za dobro izvedbo pa plačilo dela pogodbene vrednosti kot varščino zadržimo do končne primopredaje, s čimer prispevamo h kakovostni
izvedbi dogovorjenih investicijskih del.
Tveganje sprememb obrestnih mer na strani sredstev obvladujemo z razprševanjem
naloženih prostih denarnih sredstev v razne finančne naložbe z vidika vrst in vidika
ročnosti, s čimer zasledujemo maksimalne donose ob dani ravni tveganja.
Na strani obveznosti do virov sredstev obrestnemu tveganju nismo izpostavljeni,
saj naše obveznosti do tujih virov niso vezane na spremenljive obrestne mere.
Tržno tveganje je eno od cenovnih tveganj, povezano z možnostjo spremembe
tržnih cen in donosov vrednostnih papirjev oziroma z neugodnimi dogajanji na
borznem trgu.
Naša naložbena politika je prvenstveno usmerjena v varne in kakovostne naložbe
s pozitivnimi dolgoročnimi donosi. Skrbimo za ustrezno razpršenost, tudi tako, da
z delom naših vrednostnih papirjev upravljajo banke. S špekulativnim trgovanjem,
katerega namen bi bil izključno dosegati kratkoročne donose, se ne ukvarjamo.
Glede na navedeno menimo, da ustrezno obvladujemo tržno tveganje in za zdaj ne
potrebujemo dodatnih inštrumentov, s katerimi bi se pred njim varovali.
Tveganje spremembe vrednosti domače valute je zaradi vstopa Slovenije v Evropsko unijo in vstopanja v evropsko monetarno unijo ocenjeno kot majhno. Na makroekonomskem področju z gotovostjo pričakujemo nadaljevanje prizadevanj za
zniževanje inflacije, dodatno pa se bo valutno tveganje po 1. 1. 2007 še zmanjšalo
s prevzemom evra kot domačega plačilnega sredstva.
Pretežni del terjatev in obveznosti do tujine imamo že sedaj nominiran v evrih,
pa tudi del finančnih plasmajev je vezan na evro. Zaradi velike stabilnosti evra
ocenjujemo, da ne potrebujemo dodatnih inštrumentov za varovanje pred valutnim
tveganjem.
For a smaller portion of our customers with whom we deal occasionally or even just once, or that operate in unreliable commercial
environments, we reduce the risk of default by the counterparty
by requiring bank guarantees or advance payments. We continuously monitor receivables by business partner and by maturity,
and through immediate collection, charging late payment interest, written reminders and ultimately also through court-ordered
collection of due receivables, we contribute to improving the payment discipline of our customers.
Credit risk also arises in business with suppliers, especially in
the area of investments. In order to protect issued advances we
therefore require bank guarantees, while payment of a portion of
the contractual price is retained until final handover as a performance guarantee, to ensure high-quality execution of contracted
capital works.
We manage interest rate risk on the assets side by diversifying the
invested free cash into financial investments which vary in terms
of their types and maturity, thus pursuing the maximum returns
at a given level of risk.
On the liability side, we are not exposed to interest rate risk as
our liabilities to foreign sources are not tied to variable interest
rates.
Market risk is a price risk linked to the possibility of changes in
market prices and in the returns from securities, or to unfavourable events on the stock market.
Our investment policy focuses on secure and quality investments
with positive long-term returns. We also ensure adequate diversification by having banks manage part of our securities. We do not
engage in speculative trading the sole purpose of which would be
to achieve short-term returns. In view of the above, we believe that
we are managing market risk adequately and that at present we
do not require additional instruments to protect us against it.
Owing to Slovenia’s entry into the European Union and the European Monetary Union, foreign exchange risk has been assessed
as low. On the macroeconomic front, we can expect, with considerable certainty, continued efforts to reduce inflation, with exchange rate risk being reduced further from 1 January 2007 due
to the adoption of the euro as official tender in Slovenia.
Our foreign receivables and liabilities are primarily denominated
in euros, and some of our investments are also linked to the euro.
As a result of the high stability of the euro, our assessment is
that we do not need additional instruments for protection against
currency risk.
125
POŠTENA VREDNOST FINANČNIH INŠTRUMENTOV / FAIR VALUE OF FINANCIAL INSTRUMENTS
Knjigovodska
vrednost 2006
Carrying amount 2006
Poštena
vrednost 2006
Fair value 2006
Knjigovodska
vrednost 2005
Carrying amount 2005
Poštena
vrednost 2005
Fair value 2006
Za prodajo razpoložljiva finančna sredstva
Financial investments available-for-sale
7.681.655
7.681.655
7.392.463
7.392.463
Dana posojila
Loans granted
2.914.126
2.914.126
3.207.902
3.207.902
Terjatve do kupcev in ostale terjatve
Trade receivables and other receivables
1.149.695
1.149.695
712.228
712.228
142.733
142.733
121.202
121.202
1.202.015
1.202.015
595.115
595.115
Denarna sredstva
Cash
Obveznosti do dobaviteljev in ostalih
Domestic trade payables
Ocenjevanje poštene vrednosti finančnih inštrumentov
Estimated fair value of financial instruments
Poštena vrednost za prodajo razpoložljivih vrednostnih papirjev, ki kotirajo na
borzi, je enaka objavljenemu enotnemu tečaju teh delnic na dan bilance stanja.
Poštena vrednost delnic in deležev, ki ne kotirajo na borzi oziroma njihova poštena
vrednost ni javno objavljena, se oceni na osnovi zadnjih znanih transakcij (če so
nam na razpolago ustrezni podatki), če pa teh transakcij ni oziroma nimamo ustreznih zanesljivih informacij o morebitnih transakcijah, finančne naložbe vrednotimo po nabavni vrednosti.
The fair value for available-for-sale securities listed on the stock
exchange is the same as the published share price for these shares
on the balance sheet date. The fair value of shares and participating interest not listed on the stock exchange or whose fair value is
not published, are estimated on the basis of the last known transaction (if the information is available). If not such transactions
are available, or the information is not sufficiently reliable, then
financial investments are assessed at historical cost.
Dana posojila se po začetnem pripoznanju po njihovi pošteni (pogodbeni) vrednosti
v nadaljevanju izkazujejo po odplačni vrednosti.
Loans granted are disclosed, after initial recognition at their fair
(contractual) value, at their repayment value.
Za terjatve do kupcev in obveznosti do dobaviteljev se predvideva, da njihova nominalna vrednost kaže pošteno vrednost.
For trade receivables and trade payables the nominal value is assumed to reflect the fair value.
Related parties
Povezane stranke
Povezane stranke so pridružena družba, člani nadzornega sveta in člani uprave
družbe.
Odnosi s pridruženo družbo
Družba Aerodrom Ljubljana, d.d., je z družbo Aerodrom Portorož, d.o.o., poslovala
na osnovi sklenjenih pogodb, pri čemer so bile v medsebojnih transakcijah uporabljene tržne cene.
126
Related parties are the associated company, members of the Supervisory Board and members of the Management Board.
Relations with associated company
Aerodrom Ljubljana, d.d. dealt with Aerodrom Portorož d.o.o. on
the basis of contracts, with market prices being used for any
transactions between the parties.
Odnosi s fizičnimi osebami
Relations with individuals
ZNESKI BRUTO PREJEMKOV V LETU 2006 / GROSS EARNING IN 2006
Fiksni del prejemkov Gibljivi del prejemkov
Fixed earnings
Variable earnings
Drugi prejemki
Other earnings
Skupaj
Total
Vinko Može, predsednik uprave
Vinko Može, president of management board
40.276
12.269
280
52.825
Zmago Skobir, član uprave
Zmago Skobir, member of management board
33.273
10.057
697
44.027
2.268
236.994
Zaposleni po individualnih pogodbah
(povprečno 18,21 zaposlenega, iz opravljenih ur)
Employees on individual contracts
(average of 18.21 employees based on hours worked)
234.726
Fiksni del prejemkov vključuje plače in regres za letni dopust (200.000 tolarjev
na posameznika). Gibljivi del prejemkov izkazuje izplačilo nagrade po sklepu nadzornega sveta, med drugimi prejemki pa so zajete bonitete in jubilejne nagrade. V
prikazanih podatkih niso zajeta povračila stroškov in premije dodatnega pokojninskega zavarovanja, ki jih plačuje družba vsem zaposlenim.
The fixed earnings include salaries and annual leave allowance
(200,000 tolars per person). The variable earnings consist of bonuses paid by order of the supervisory board, while the fringe benefits include benefits in kind and loyalty bonuses. The figures do
not include reimbursed expenses or supplementary pension insurance premiums paid by the company to all employees.
V letu 2006 so bili članom nadzornega sveta izplačani prejemki v skupnem znesku
13.190 tisoč tolarjev.
Earnings totalling 13,190 thousand tolars were paid to Supervisory Board members in 2006.
Družba Aerodrom Ljubljana, d.d., ni odobrila oziroma izplačala nobenega predujma
ali posojila članom uprave in članom nadzornega sveta.
Aerodrom Ljubljana, d.d. did not approve or pay any advances or
loans to Management Board or Supervisory Board members.
LASTNIŠTVO POVEZANIH FIZIČNIH OSEB NA DAN 31. 12. 2006 / OWNERSHIP OF ASSOCIATED INDIVIDUALS AS AT 31 DECEMBER 2006
Število delnic
Number of shares
Delež v kapitalu v odstotkih
Equity capital interest (%)
5.919
0.1559
Zmago Skobir
300
0.0079
Drago Čotar
320
0.0084
Vinko Može
127
Skupni zneski plačil revizorski družbi
Total payments to auditors
V letu 2006 smo revizorski družbi KPMG Slovenija, d.o.o., za opravljene storitve
plačali 5.262 tisoč tolarjev, in sicer za:
In 2006 we paid the auditing company KPMG Slovenija d.o.o.
5,262 thousand tolars for the following services:
> revidiranje letnega poročila 5.173 tisoč tolarjev;
> druge storitve 90 tisoč tolarjev (preveritev poravnanih obveznosti za potrebe
javnega razpisa).
> auditing the annual report – 5,173 thousand tolars
> other services - 90 thousand tolars (checking settlement for a
public tender).
Significant events after the balance sheet date
Pomembni dogodki po datumu bilance stanja
>
10. januarja je bila sklicana izredna seja skupščine, ki je potrdila sklep o spremembi v nadzornem svetu družbe. Janeza Potočnika je zamenjal mag. Franc
Željko Županič, generalni direktor Direktorata za civilno letalstvo na Ministrstvu za promet.
> Zadnje dni januarja je nizkostroškovni letalski prevoznik Wizz Air najavil, da s 1.
marcem 2007 ukinja letalsko povezavo med Ljubljano in letališčem London Lu ton v Veliki Britaniji.
> Aerodrom Ljubljana je kot ena izmed treh slovenskih družb z najboljšo bonitetno
oceno prejel nagrado rating leta.
> 15. februarja je na svoji 14. seji nadzorni svet imenoval novega, tretjega člana
uprave, mag. Janeza Kolarja.
128
>
On 10 January, an extraordinary session of the general meeting was convened which endorsed the resolution on the change
to the Supervisory Board. Janez Potočnik was replaced by
Franc Željko Županič, the director-general of the Civil Aviation
Directorate at the Ministry of Transport.
> At the end of January, the low-fare airline Wizz Air announced
that the air connection between Ljubljana and London’s Luton
Airport in Great Britain would be terminated on 1 March 2007.
> Aerodrom Ljubljana is one of three Slovenian companies with
the highest credit rating, and received the Rating of the Year
award.
> On 15 February, at its 14th meeting, the Supervisory Board
appointed its new, third member, Janez Kolar.
6. PREHOD NA MEDNARODNE STANDARDE RAČUNOVODSKEGA POROČANJA (MSRP)
TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Izhodišče za pripravo prvega poročanja po MSRP je sestavitev otvoritvene bilance
stanja na dan prehoda – 1. 1. 2005. Izvedena je bila presoja vseh gospodarskih
kategorij, izkazanih v otvoritveni bilanci po MSRP. Sledila so pripoznanja, odprave
pripoznanj, prerazvrstitve in drugačna merjenja posameznih gospodarskih kategorij. Razlike so se pokazale v kapitalu, v okviru postavk preneseni čisti poslovni
izid in presežek iz prevrednotenja.
Tako prilagojena začetna bilanca stanja je izhodišče za računovodsko poročanje v
skladu z MSRP.
Prehod na MSRP je bil izpeljan skladno z MSRP 1, ki opredeljuje prvo uporabo mednarodnih standardov. Standard zahteva, da družba uporablja iste računovodske usmeritve v svoji začetni bilanci stanja v skladu z MSRP in v vseh obdobjih, predstavljenih v prvih računovodskih izkazih po MSRP. Te usmeritve morajo biti v skladu z
ustreznimi MSRP, veljavnimi na datum poročanja. Usmeritve so lahko drugačne od
tistih, ki so se uporabljale za isti dan po prejšnjih računovodskih standardih. Prilagoditve se pripoznajo neposredno v prenesenem čistem poslovnem izidu ali drugi
kategoriji kapitala. MSRP 1 prepoveduje spremembe računovodskih ocen za nazaj.
V otvoritveni bilanci stanja na dan 1. 1. 2005 so bile prevzete računovodske ocene
skladno z ocenami na zadnji dan obdobja pred prehodom na MSRP.
Bistvene razlike med računovodskimi izkazi, pripravljenimi v skladu s
prejšnjimi računovodskimi standardi (SRS 2001), in računovodskimi izkazi,
pripravljenimi v skladu z MSRP
Pripoznavanje neopredmetenih sredstev
V skladu z določili MSRP so bile v otvoritveni bilanci stanja izločene tiste postavke neopremetenih sredstev, ki niso izpolnjevale pogojev za pripoznavanje po
MSRP, del neopredmetenih sredstev (projekti in pripravljalna dela za že zgrajene
nepremičnine) pa je bil prerazporejen med nepremičnine, naprave in opremo.
Nepremičnine, naprave, oprema
Merjena so po modelu nabavne vrednosti, kar pomeni, da so izkazana po nabavni
vrednosti, zmanjšani za amortizacijski popravek vrednosti in nabrano morebitno
izgubo zaradi oslabitve. Na enak način so bila ta sredstva vrednotena tudi po SRS,
zaradi česar ni prišlo do razlik iz naslova prehoda na MSRP.
Razvrščanje in merjenje finančnih sredstev
Ob prehodu na MSRP 1. 1. 2005 je bila večina finančnih naložb družbe označena
kot finančna sredstva, razpoložljiva za prodajo, ki se merijo po poštenih vrednostih
(prek kapitala). Zaradi spremenjenega vrednotenja teh naložb (po SRS po nabavni
vrednosti, ob prehodu na MSRP pa po pošteni vrednosti) se je njihova vrednost
povečala, učinek pa je bil pripoznan v postavki presežek iz prevrednotenja v okviru
kapitala (vzporedno je bila evidentirana še obveznost za odloženi davek) in bo ob
prodaji posamezne finančne naložbe prenesen v poslovni izid družbe.
The basis for preparing the company’s first IFRS-compliant annual report was the compilation of the opening balance – 1 January 2005. Accounting judgments were made for all the economic
categories included in the opening IFRS-compliant balance. This
then led to recognition, reversal of recognition (derecognition),
reclassification and other measurements of individual economic
categories. The differences were reflected in equity, and in the
items “net profit brought forward” and “revaluation surplus”.
The opening balance adjusted in this manner forms the basis for
financial reporting in accordance with IFRS requirements.
The transition to the IFRS was carried out in accordance with IFRS
1, which defines the first time adoption of the IFRS. The standard
requires that the company apply the same accounting policies
in its initial IFRS-compliant balance statement as at 1 January
2005, and in all periods reported in the first IFRS financial statements. These policies must be in accordance with the appropriate
international financial reporting standards, valid on the reporting
date. The policies may differ from those used on the same date,
according to the previous accounting standards. The adjustments
are recognised directly in the net profit (or loss) brought forward
or another equity category. IFRS 1 prohibits retroactive changes
to accounting estimates. The opening balance on 1 January 2005
included accounting estimate in accordance with the estimates on
the final day of the period before the transition to the IFRS.
Principle differences between the financial statements
prepared in accordance with the previous standards
(Slovenian Accounting Standards 2001 – SAS), and the
financial statements prepared in accordance with the
IFRS
Recognition of intangible assets
In accordance with IFRS provisions, intangible asset items that
do not meet the conditions for recognition in accordance with the
IFRS were excluded from the opening balance sheet, and part of
the intangible assets (projects and preparatory work for property
already constructed) was reclassified under property, plant and
equipment.
These are measured using the historical cost model, which means
that they are disclosed at historical costs, reduced by a depreciation adjustment and any cumulative loss due to impairment. These
assets were valued in the same way as under the SAS, so there
were no differences caused by the transition to IFRS.
Classification and measurement of
financial instruments
On the transition to the IFRS on 1 January 2005, most of the
company’s financial investments were considered as financial
129
Del naložb v delnice in deleže, za katere poštene vrednosti ni mogoče zanesljivo
ugotoviti, je merjenih po nabavni vrednosti.
Manjši del finančnih naložb predstavljajo še dolgoročni in kratkoročni depoziti,
dani bankam. Uvrstili smo jih v skupino posojila in terjatve, ki se merijo po odplačni
vrednosti.
Višina kapitala
Kot posledica sprememb zaradi prehoda na MSRP se je skupna vrednost kapitala
v otvoritveni bilanci stanja na dan 1. 1. 2005 povečala. Iz naslova prevrednotenja finančnih naložb na pošteno vrednost (opisanega v “Razvrščanje in merjenje
finančnih sredstev”) je bil pripoznan presežek iz prevrednotenja, za učinke ostalih
sprememb prehoda pa se je povečal preneseni čisti poslovni izid. Splošni prevrednotovalni popravek kapitala (revalorizacija do leta 2001) je bil le prerazporejen
med kapitalske rezerve.
Rezervacije in dolgoročne PČR
Odpravljene so bile dolgoročne rezervacije, ki niso izpolnjevale meril za pripoznavanje po MSRP. Skladno z MSRP pa smo pripoznali rezervacije za vnaprej vračunane
stroške jubilejnih nagrad in odpravnin ob upokojitvi, katerih višino smo ocenili
na osnovi aktuarskih izračunov. Vse spremembe iz naslova odprave pripoznanj in
novih pripoznanj rezervacij so se v otvoritveni bilanci stanja pokazale v prenesenem čistem poslovnem izidu.
Obračun odloženih davkov
V računovodskih izkazih po MSRP so bili prvič evidentirani odloženi davki. Ugotovljeni so bili po metodi obveznosti po bilanci stanja na osnovi začasnih razlik
med knjigovodskimi in davčnimi vrednostmi posameznih sredstev in obveznosti.
Ugotovljene obdavčljive in odbitne razlike ob prehodu na MSRP smo pobotali in na
osnovi salda ugotovili davčno obveznost, ki jo izkazujemo kot posebno postavko v
okviru dolgoročnih obveznosti. Terjatve za odložene davke iz naslova oblikovanja
dolgoročnih rezervacij za jubilejne nagrade in obveznosti za odloženi davek iz
naslova evidentiranja presežka iz prevrednotenja finančnih naložb smo evidentirali ločeno, med terjatvami in obveznostmi za odložene davke.
instruments available-for-sale, which are measured according to
fair value (through equity). The amended evaluation of these investments (by historical costs according to the SAS, and by fair
value after transition to the IFRS) led to their value increasing,
and the effect was recognised in the item revaluation surplus under equity (in parallel the deferred tax liability was also recorded)
and will be transferred to the company’s income statement on sale
of the financial instrument.
Part of the investments in shares and participating interests, for
which the fair value cannot be reliably determined, are measured
according to historical cost.
A small portion of the financial assets comprise long-term and
short-term deposits at banks. They were classified in the group
of loans and receivables measured according to their repayment
value.
Value of equity
The changes caused by the transition to the IFRS, led to an increase in the total value of equity in the opening balance for 1
January 2005. The revaluation for financial instruments at fair
value (described in “Classification and measurement of financial
instruments”) was recognised by means of a revaluation adjustment, while the effect of other changes caused by the transition
was reflected in an increase in the net profit carried forward. The
general capital revaluation adjustment (revaluation up to 2001)
was reclassified to capital reserves.
Provisions and non-current accrued expenses and deferred revenues
Recognition was reversed for long-term provisions that did not
fulfil the criteria for IFRS recognition. In accordance with the
IFRS we recognised provisions for the costs of loyalty bonuses
and severance pay on retirement, calculated in advance based on
actuary calculations. All changes arising from derecognition and
the recognition of new provisions were reflected in the net profit
brought forward in the opening balance.
Calculation of deferred taxes
Deferred taxes were recorded in the IFRS financial statements
for the first time. They were determined using the balance sheet
liability method, based on the temporary differences between the
carrying amount of an asset or liability and its tax base for tax
reporting. The taxable or deductible differences that occurred
on the transition to the IFRS were offset and the tax liability determined on the basis of the balance, which was disclosed as a
separate item under non-current liabilities. Deferred tax receivables from long-term provisions for loyalty bonuses and deferred
tax liabilities from the revaluation of financial instruments were
recorded separately, disclosed as deferred tax liabilities and receivables.
130
BILANCA STANJA – PRILAGODITEV S SRS NA MSRP / BALANCE SHEET – RECONCILIATION FROM SAS TO IFRS
SREDSTVA
ASSETS
A
DOLGOROČNA SREDSTVA
B
Intangible assets
- dolgoročne premoženjske pravice
- non-current property rights
- dolgoročno odlož. str. razvijanja
- non-current deferred R&D costs
- neopredmetena sredstva v pridobivanju
- intangible assets in acquisition
- zemljišča
- land
- zgradbe
- buildings
- naprave in oprema
- plant and equipment
- nepremičnine, naprave in oprema v pridobivanju
- property, plant and equipment in acquisition
Naložbe v pridružene družbe
Investments in associates
- za prodajo razpoložljiva finančna sredstva
- financial investments available-for-sale
- dolgoročna posojila
- long-term loans
Odložene terjatve za davek
Deferred tax receivables
KRATKOROČNA SREDSTVA
SRS 31.12.2004
Prilagoditev na MSRP
Notes
SAS 31.12.2004
IFRS adjustment
1
21.709.594
1.891.766
16.713.987
2.442.216
151.262
-73.746
76.891
0
65.913
-65.913
8.458
-7.833
10.836.800
49.200
1.088.173
0
6.196.744
0
1.355.321
0
2.196.562
49.200
300.000
0
5.425.925
2.422.250
4.584.435
2.509.894
841.490
-87.644
0
44.512
4.995.607
-550.450
67.804
0
3.939.925
-550.450
638.094
-638.094
3.301.831
87.644
913.854
0
533.464
0
380.390
0
72.525
0
1.499
0
NON-CURRENT ASSETS
2
2
3
4
CURRENT ASSETS
Zaloge
Inventories
- kratkoročne finančne naložbe razen posojil
- current financial investments excl. loans
- kratkoročna posojila
- short-term loans
- kratkoročne poslovne terjatve do kupcev
- current trade receivables
- kratkoročne poslovne terjatve do drugih
- other current receivables
Denarna sredstva
Cash funds
Aktivne časovne razmejitve
Deferred expenses and accrued revenues
132
Pojasnila
5
MSRP otvoritev 1.1.2005
SRS 31.12.2005
MSRP 31.12.2005
IFRS opening balance 1.1.2005
SAS 31.12.2005
IFRS adjustment
SAS 31.12.2005
23.601.360
21.984.112
2.082.430
24.066.542
19.156.203
17.858.641
2.722.810
20.581.451
77.516
99.073
-26.555
72.518
76.891
72.518
0
72.518
0
11.208
-11.208
0
625
15.347
-15.347
0
10.886.000
12.132.619
15.347
12.147.966
1.088.173
1.602.539
0
1.602.539
6.196.744
8.289.497
0
8.289.497
1.355.321
1.829.029
0
1.829.029
2.245.762
411.554
15.347
426.901
300.000
300.000
0
300.000
7.848.175
5.326.949
2.687.716
8.014.665
7.094.329
4.674.882
2.717.581
7.392.463
753.846
652.067
-29.865
622.202
44.512
0
46.302
46.302
4.445.157
4.125.471
-640.380
3.485.091
67.804
60.942
0
60.942
3.389.475
3.226.080
-640.380
2.585.700
0
670.245
-670.245
0
3.389.475
2.555.835
29.865
2.585.700
913.854
712.228
0
712.228
533.464
677.193
0
677.193
380.390
35.035
0
35.035
72.525
121.202
0
121.202
1.499
5.019
0
5.019
133
Pojasnila
SRS 31.12.2004
1
21.709.594
1.891.766
18.639.580
2.055.387
3.796.527
0
3.796.527
0
0
5.820.295
7.704.564
0
961.682
0
2.415.626
0
4.327.256
0
0
1.403.850
1.318.194
651.537
502.154
651.537
816.040
0
6
5.820.295
-5.820.295
9
1.531.711
-795.869
0
178.046
1.531.711
-1.531.711
0
557.796
1.229
632.248
1.229
0
0
632.248
1.537.074
0
1.536.439
0
941.503
0
567.474
0
27.462
0
635
0
Notes
OBVEZNOSTI DO VIROV SREDSTEV
LIABILITIES
A
KAPITAL
B.
Vpoklicani kapital
Called-up capital
- osnovni kapital
- share capital
Kapitalske rezerve
Equity reserves
Rezerve iz dobička
Profit reserves
- zakonske rezerve
- legal reserves
- statutarne rezerve
- reserves under the articles of association
- druge rezerve iz dobička
- other profit reserves
Revaluation surplus
Zadržani čisti dobiček
Retained net profit
- preneseni čisti poslovni izid
- net profit or loss brought forward
- čisti poslovni izid poslovnega leta
- net profit (or loss) for financial year
Prevrednotovalni popravek kapitala
Revaluation capital adjustment
REZERVACIJE
C.
Druge rezervacije
Other provisions
DOLGOROČNE OBVEZNOSTI
E.
Dolgoročne poslovne obveznosti
Non-current accounts payables
Odložene obveznosti za davek
Deferred tax liabilities
KRATKOROČNE OBVEZNOSTI
EQUITY
PROVISIONS
7
8
NON-CURRENT LIABILITIES
CURRENT LIABILITIES
Kratkoročne poslovne obveznosti
Current operating liabilities
- kratkoročne poslovne obveznosti do dobaviteljev
- current accounts payable
- druge kratkoročne poslovne obveznosti
- other current accounts payable
- obveznosti za davek od dobička
- liabilities for tax on profit
Pasivne časovne razmejitve
Accrued expenses and deferred revenues
134
6
10
SAS 31.12.2004
IFRS adjustment
MSRP otvoritev 1.1.2005
SRS 31.12.2005
MSRP 31.12.2005
23.601.360
21.984.112
2.082.430
24.066.542
20.694.967
19.697.883
2.166.920
21.864.803
3.796.527
3.796.527
0
3.796.527
3.796.527
3.796.527
0
3.796.527
5.820.295
0
5.820.295
5.820.295
7.704.564
9.293.141
0
9.293.141
961.682
961.682
0
961.682
2.415.626
2.400.463
0
2.400.463
4.327.256
5.930.996
0
5.930.996
1.403.850
0
1.563.420
1.563.420
1.969.731
787.920
603.500
1.391.420
1.153.691
220
651.537
651.757
816.040
787.700
-48.037
739.663
0
5.820.295
-5.820.295
0
735.842
1.436.841
-758.707
678.134
178.046
0
185.208
185.208
0
1.436.841
-1.436.841
0
557.796
0
492.926
492.926
633.477
1.044
674.217
675.261
1.229
1.044
0
1.044
632.248
0
674.217
674.217
1.537.074
848.344
0
848.344
1.536.439
845.138
0
845.138
941.503
418.060
0
418.060
567.474
177.055
0
177.055
27.462
250.023
0
250.023
635
3.206
0
3.206
IFRS opening balance 1.1.2005
SAS 31.12.2005
IFRS adjustment
SAS 31.12.2005
135
IZKAZ POSLOVNEGA IZIDA – PRILAGODITEV S SRS NA MSRP / INCOME STATEMENT – RECONCILIATION FROM SAS TO IFRS
Pojasnila
SRS 2005
MSRP 2005
Poslovni prihodki
Operating revenues
6.300.236
1.653
6.301.889
Prihodki od prodaje
Sales revenues
6.231.456
0
6.231.456
68.780
1.653
70.433
4.343.139
41.275
4.384.414
1.172.595
30.000
1.202.595
Notes
Poslovni odhodki
Operating expenses
11
Stroški blaga, materiala in storitev
Cost of products, materials and services
SAS 2005
IFRS adjustment
IFRS 2005
Stroški materiala
Material costs
12
300.370
12.000
312.370
Stroški storitev
Service costs
12
872.225
18.000
890.225
Stroški dela
Labour cost
13
1.913.545
7.162
1.920.707
Amortizacija
Depreciation
14
1.236.886
-13.339
1.223.547
Drugi poslovni odhodki
Other operating expenditure
11
20.113
17.452
37.565
1.957.097
-39.622
1.917.475
521.060
-37.225
483.835
Poslovni izid iz poslovanja (EBIT)
OPERATING PROFIT (EBIT)
Neto finančni prihodki/odhodki
Net financial revenues/expenses
Finančni prihodki
Financial revenues
15
535.923
-39.002
496.921
Finančni odhodki
Financial expenses
15
14.863
-1.777
13.086
-15.799
15.799
0
Neto izredni prihodki/odhodki
Net extraordinary revenues/expenses
Izredni prihodki
Extraordinary revenues
11
1.653
-1.653
0
Izredni odhodki
Extraordinary expenditure
11
17.452
-17.452
0
2.462.358
-61.048
2.401.310
493.109
0
493.109
0
-13.011
-13.011
1.969.249
-48.037
1.921.212
POSLOVNI IZID PRED OBDAVČITVIJO
PRE-TAX PROFIT
Davek iz dobička
Tax on profit
Odloženi davki
Deferred taxes
Čisti poslovni izid obračunskega obdobja
NET PROFIT (OR LOSS) FOR FINANCIAL YEAR
136
Pojasnila prehoda na MSRP
Notes on the transition to the IFRS
1. Sredstva in obveznosti do virov sredstev
1. Assets and liabilities
Kot posledica prehoda na MSRP se je v otvoritveni bilanci na dan 1. 1. 2005 vrednost sredstev in obveznosti do virov sredstev povečala za 1.891.766 tisoč tolarjev,
kolikor znaša neto učinek sprememb gospodarskih kategorij ob prehodu.
2. Neopredmetena sredstva in nepremičnine, naprave in oprema
The changes introduced by the transition to the international financial reporting standards (IFRS) led to an increase in the opening balance as at 1 January 2005 in the value of assets and liabilities of 1,891,766 thousand tolars, which is the net effect of the
changes to economic categories, effected by the transition.
Neopredmetena sredstva so bila ob prehodu na MSRP zmanjšana za 73.746 tisoč
tolarjev, in sicer:
2. Intangible assets and property, plant and equipment
> za 24.546 tisoč tolarjev iz naslova odprave pripoznanj tistih postavk sredstev,
ki niso izpolnjevale pogojev za pripoznavanje po MSRP, kar se je pokazalo v prenesenem čistem poslovnem izidu;
> by 24,546 thousand tolars due to the derecognition of asset
> za 49.200 tisoč tolarjev iz naslova prerazporeditve postavk, ki se
vsebinsko nanašajo na projekte in pripravljalna dela za že zgrajene zgradbe,
med nepremičnine, naprave in opremo.
> and by 49,200 thousand tolars from the reclassification
Nepremičnine, naprave in oprema so bile povečane za 49.200 tisoč tolarjev zaradi
prerazporeditve iz neopredmetenih sredstev.
3. Dolgoročne finančne naložbe
Spremembe v okviru dolgoročnih finančnih naložb, ki so bile izvedene ob prehodu
na MSRP 1. 1. 2005, so znašale 2.422.250 tisoč tolarjev in so sledeče:
> terjatve za obresti od dolgoročnih depozitov v višini 87.644 tisoč tolarjev so
bile prenesene med kratkoročne finančne naložbe;
> finančne naložbe v znesku 638.094 tisoč tolarjev so bile iz kratkoročnih
prerazporejene med dolgoročne finančne naložbe;
>
iz naslova prevrednotenja na pošteno vrednost so bile dolgoročne finančne
naložbe povečane za 1.871.800 tisoč tolarjev, kar se je pokazalo v
pripoznanju presežka iz prevrednotenja finančnih naložb za 1.403.850 tisoč
tolarjev in pripadajoči obveznosti za odloženi davek za 467.950 tisoč tolarjev.
Del vrednostnih papirjev je bil po slovenskih računovodskih standardih (SRS)
razvrščen med kratkoročne finančne naložbe. Po MSRP so v skladu s finančno
politiko družbe v celoti razvrščeni med dolgoročne finančne naložbe.
Intangible assets were reduced on transition to the IFRS by
73,746 thousand tolars, as follows:
items that did not meet the conditions for IFRS-compliant
recognition, which was reflected in the net profit brought
forward
to property, plant and equipment of items relating to projects and preparatory works for buildings already constructed.
Property, plant and equipment were increased by 49,200 thousand tolars due to this reclassification from intangible assets.
3. Non-current financial investments
The changes to non-current financial investments brought about
by the IFRS-transition on 1 January 2005 amounted to 2,422,250
thousand tolars, as follows:
> interest receivables from long-term deposits worth 87,644
thousand tolars were transferred to current financial
investments
> financial investments worth 638,094 thousand tolars were
reclassified from current to non-current financial
investments
> the revaluation at fair value led to non-current financial
investments increasing by 1,871,800 thousand tolars, which
was reflected in the recognition of a revaluation surplus
of 1,403,850 thousand tolars and related deferred tax
liabilities 467,950 thousand tolars. Some securities had been
classified among current financial investments under the SAS (Slovenian Accounting Standards). The IFRS classification,
in accordance with the company’s financial policy, classifies all securities as non-current financial investments.
137
Dolgoročne finančne naložbe predstavljajo finančni potencial družbe, ki bo v prihodnosti uporabljen za naložbe skladno s strategijo razvoja družbe, zato so bile
opredeljene kot razpoložljive za prodajo. Naložbe v obveznice in delnice družb, ki
kotirajo na borzi, so bile v skladu s SRS ovrednotene po nakupni vrednosti, ki ni
smela biti višja od borzne vrednosti na dan bilance stanja, v skladu z MSRP pa je
bila njihova vrednost prevrednotena na borzno vrednost na dan bilance stanja. Delnice in deleži v družbah, ki ne kotirajo na borzi, so bili po SRS vrednoteni po nabavni
vrednosti, družba pa je vsako leto ocenila potrebo po oslabitvi glede na informacijo
o poslovanju teh družb. V skladu z MSRP so bile naložbe, za katere je bilo možno
pridobiti informacije o trgovalnih vrednostih, prevrednotene na pošteno vrednost,
za naložbe, za katere pa ni informacij o transakcijah, pa je družba na osnovi informacij o poslovanju ocenila, da nabavna vrednost ustreza pošteni vrednosti (to se
nanaša na naložbe v skupni vrednosti 113.095 tisoč tolarjev).
4. Odložene terjatve za davek
Vzpostavljene so bile odložene terjatve za odloženi davek iz naslova oblikovanja
dolgoročnih rezervacij za jubilejne nagrade, odpravnine v višini 44.512 tisoč tolarjev.
5. Kratkoročne finančne naložbe
Iz naslova prenosa kratkoročnih finančnih naložb med dolgoročne in terjatev za
obresti iz dolgoročnih med kratkoročne finančne naložbe (pojasnilo 3) znaša neto
učinek znižanja kratkoročnih finančnih naložb ob prehodu 550.450 tisoč tolarjev.
6. Kapitalske rezerve
Splošni prevrednotovalni popravek kapitala v višini 5.820.295 tisoč tolarjev je bil
prerazporejen med kapitalske rezerve.
7. Presežek iz prevrednotenja
Iz naslova prevrednotenja finančnih naložb na pošteno vrednost je bil pripoznan
presežek iz prevrednotenja v znesku 1.403.850 tisoč tolarjev (pojasnilo 3).
8. Preneseni čisti poslovni izid
Preneseni čisti poslovni izid se je povečal za 651.537 tisoč tolarjev. Spremembe na
postavki dolgoročnih rezervacij povečujejo preneseni čisti poslovni izid za 795.869
tisoč tolarjev (pojasnilo 9), odprava pripoznanja neopredmetenih sredstev, ki so po
vsebini strošek, pa ga zmanjšuje za 24.546 tisoč tolarjev (pojasnilo 2). Preneseni
čisti poslovni izid je bil znižan za evidentirano obveznost za odloženi davek, ki je
znašala 164.298 tisoč tolarjev (pojasnilo 10) in zvišan za vzpostavljeno terjatev za
odloženi davek v višini 44.512 tisoč tolarjev (pojasnilo 4).
138
Non-current financial investments represent the company’s financial potential, which can be used in future for investment, in
line with company strategy. For this reason, they are classified as
available-for-sale. Investments in the shares and stakes of companies listed on the stock exchange were evaluated at historical
cost under the SAS, which could not be higher than their market
value on the balance sheet date. According to the IFRS they were
revalued to match their market value on the balance sheet date.
The SAS valued shares and stakes in companies not listed on the
stock exchange according to historical cost, and each year the
company assessed the need for impairment, based on the information on the operating results of these companies. According
to the IFRS, investments for which market value information was
available were revalued at fair value, while on the basis of the operating results Aerodrom Ljubljana assessed that the historical
value equated to the fair value for investments for which no such
information was available (this involves investments with a total
value of 113,095 thousand tolars).
4. Deferred tax receivables
Deferred tax receivables arising from the formation of non-current provisions for loyalty bonuses and retirement severance pay
were established at 44,512 thousand tolars.
5. Current financial investments
The transfer of current financial investment to non-current investments, and of interest receivables from non-current to current financial investments (Note 3), meant that the transition to
the IFRS had a net effect of reducing current financial investments by 550,450 thousand tolars.
6. Capital reserves
The general capital revaluation adjustment of 5,820,295 thousand tolars was reclassified to capital reserves.
7. Revaluation surplus
The revaluation of financial investments to fair value led to the
recognition of a revaluation surplus of 1,403,850 thousand tolars
(Note 3).
8. Net profit brought forward
The net profit brought forward increased by 651,537 thousand
tolars. The changes to the long-term provision item increased the
net profit brought forward by 795,869 thousand tolars (Note 9),
and the derecognition of intangible assets that were expenses by
nature reduced the net profit brought forward by 24,546 thousand tolars (Note 2). The net profit brought forward was reduced
by deferred tax liabilities, which totalled 164,298 thousand tolars
(Note 10) and increased by deferred tax receivables of 44,512
thousand tolars (note 4).
SPREMEMBE V KAPITALU NA DAN 1. 1. 2005 / CHANGES IN EQUITY AS AT 1 JANUARY 2005
1. 1. 2005
Vrednost kapitala na dan 31. 12. 2004 po SRS
Value of equity as at 31 December 2004 according to SAS
18.639.580
Zmanjšanje splošnega prevrednotovalnega popravka kapitala (SPPK)
Reduction in general capital revaluation adjustment (GCRA)
-5.820.295
Povečanje kapitalskih rezerv zaradi prenosa SPPK
Increase in capital reserves due to transfer of GCRA
5.820.295
Oblikovanje presežka iz prevrednotenja finančnih naložb, razpoložljivih za prodajo
Formation of revaluation surplus from financial investments available-for-sale
1.403.850
Zmanjšanje zadržanega dobička za izločitev neopredmetenih sredstev
Decrease in retained earnings due to exclusion of intangible assets
-24.546
Povečanje zadržanega dobička zaradi ukinitve dolgoročnih rezervacij
Increase in retained earnings due to derecognition of long-term provisions
973.915
Zmanjšanje zadržanega dobička za oblikovane rezervacije za odpravnine in jubilejne nagrade
Decrease in retained earnings to form provisions for loyalty bonuses and retirement severance pay
-178.046
Zmanjšanje zadržanega dobička za oblikovano obveznost za odložene davke
Decrease in retained earnings from deferred tax liabilities
-164.298
Povečanje zadržanega dobička za vzpostavljeno terjatev za odloženi davek
Increase in retained earnings from deferred tax receivables
44.512
Vrednost kapitala na dan 1. 1. 2005 po MSRP
Value of equity as at 1 January 2005 according to IFRS
9. Rezervacije
Rezervacije so se v skupnem znesku znižale za 795.869 tisoč tolarjev, kar povečuje
preneseni čisti poslovni izid. Rezervacije v višini 973.915 tisoč tolarjev, za katere ni osnove za pripoznavanje po MSRP, so bile v otvoritveni bilanci na dan 1. 1.
2005 odpravljene, na novo pa so bile pripoznane rezervacije za vnaprej vračunane
stroške odpravnin in jubilejnih nagrad v višini 178.046 tisoč tolarjev.
10. Odložene obveznosti za davek
Odloženi davki, ki izhajajo iz začasnih razlik med knjigovodskimi in davčnimi vrednostmi posameznih sredstev in obveznosti, so bili izračunani ob uporabi metode
obveznosti po bilanci stanja. Veljavna stopnja za izračun odloženih davkov znaša
25 %. Skupna obveznost za odloženi davek, pripoznana v otvoritveni bilanci po
MSRP, znaša 632.248 tisoč tolarjev, od tega:
>
467.950 tisoč tolarjev predstavljajo obveznosti za odloženi davek, pripoznane zaradi prevrednotenja finančnih naložb na pošteno vrednost (te obveznosti bodo poravnane v letih, ko bodo finančni prihodki iz naslova naložb tudi uresničeni) – pojasnilo 3;
20.694.967
9. Provisions
The total value of provisions decreased by 795,869 thousand tolars, which increased the net profit brought forward. Recognition
was reversed for provisions worth 973,915 thousand tolars for
which there was no basis for recognition pursuant to the IFRS in
the opening balance as at 1 January 2005. New provisions worth
178,046 thousand tolars were recognised for loyalty bonuses and
severance pay on retirement calculated in advance.
10. Deferred tax liabilities
Deferred tax liabilities based on the temporary differences between the carrying amount of an asset or liability and its tax base
were determined using the balance sheet liability method. The valid tax rate for calculating these deferred tax liabilities was 25%.
The total deferred tax liability recognised in the IFRS-compliant
opening balance is 632,248 thousand tolars, of which:
> 467,950 thousand tolars representing deferred tax liabilities recognised due to the revaluation of financial investments at fair value (these liabilities will be settled when the financial revenues arising from the investments are realised ) – Note 3
139
>
164.298 tisoč tolarjev pa se nanaša na obveznosti za odloženi davek iz naslova prilagoditve vseh ostalih gospodarskih kategorij (pojasnilo 8). Dokončno bo
poravnana do leta 2008, s tem da je potrebno v letu 2006 v davčno osnovo
vključiti najmanj tretjino razlik ob prehodu.
11. Drugi poslovni prihodki, odhodki, izredni prihodki, odhodki
Postavke izrednih prihodkov in odhodkov, izkazanih po SRS v letu 2005, so bile
prerazporejene med druge poslovne prihodke in odhodke.
12. Stroški materiala in stroški storitev
Stroški materiala in storitev leta 2005 so bili povečani za črpane dolgoročne rezervacije za investicijsko vzdrževanje v letu 2005 po SRS, katerih pripoznanje je bilo
ob prehodu na MSRP odpravljeno.
13. Stroški dela
Stroški dela leta 2005 so višji za znesek uskladitve višine potrebnih rezervacij za
vnaprej vračunane stroške odpravnin in jubilejnih nagrad na dan 31. 12. 2005,
glede na višino teh rezervacij na dan 1. 1. 2005.
14. Amortizacija
Znižanje amortizacije predstavlja v letu 2005 obračunano amortizacijo tistih neopredmetenih sredstev, katerih pripoznanje je bilo v otvoritveni bilanci stanja po
MSRP na dan 1. 1. 2005 odpravljeno.
15. Finančni prihodki in odhodki
Finančni prihodki in odhodki so se znižali za del po SRS pripoznanih finančnih prihodkov in odhodkov, ki zaradi vrednotenja finančnih naložb po pošteni vrednosti
po MSRP rezultirajo v presežku iz prevrednotenja.
140
> 164,298 thousand tolars relates to deferred tax liabilities arising from the reconciliation of all other economic
categories (Note 8). The settlement will be finalised by 2008,
and at least one third of the difference arising from the
IFRS-transition must be included in the tax base for 2006.
11. Other operating revenues and expenses, and extraordinary revenues and expenses
The extraordinary revenues and expenses disclosed pursuant to
the SAS in 2005 were reclassified as other operating revenues
and other operating expenses.
12. Costs of material and services
The costs of materials and services in 2005 were increased by the
drawing on long-term provisions for investment maintenance in
2005 pursuant to the SAS, which were derecognised on transition
to the IFRS.
13. Labour costs
Labour costs for 2005 were increased by the amount reconciling
the provisions required for loyalty bonuses and severance pay on
retirement calculated in advance as at 31 December 2005, in relation to the amount of these provisions as at 1 January 2005.
14. Depreciation and amortisation
The decrease in amortisation in 2005 comes from the amortisation calculated for the intangible assets, which were derecognised
by the IFRS-compliant opening balance as at 1 January 2005.
15. Finance revenues and expenses
Financial revenues and expenses decreased by the portion recognised as financial revenues and expenses by the SAS, which results in the revaluation surplus after the revaluing of financial
investments at fair value, in line with the IFRS.
Predstavitev učinkov prilagoditve postavk po MSR na dan 31. 12. 2005
Effects of IFRS adjustments as at 31 December 2005
Bilanca stanja
Balance sheet total
Zaradi prilagoditve postavk bilance stanja ob prehodu na MSRP se je bilančna
vsota na dan 31. 12. 2005 povečala za 2.082.430 tisoč tolarjev glede na bilančni
vsoti, ugotovljeni po SRS.
Pri neopredmetenih sredstvih in pri nepremičninah, napravah in opremi so nastale spremembe zaradi prenosa neopredmetenih sredstev v pridobivanju na
nepremičnine, naprave in opremo v pridobivanju v višini 15.347 tisoč tolarjev in
zaradi izločitve neopredmetenih sredstev, ki po MSRP nimajo osnove za pripoznavanje, v višini 11.208 tisoč tolarjev.
Dolgoročne in kratkoročne finančne naložbe so se povečale za 2.047.336 tisoč
tolarjev. Kratkoročne finančne naložbe razen posojil so bile v višini 670.245 tisoč
tolarjev prenesene na dolgoročne finančne naložbe, dolgoročna posojila so bila v
višini 29.865 tisoč tolarjev prenesena na kratkoročna posojila. Dolgoročne finančne
naložbe, razpoložljive za prodajo, so se povečale za 2.047.336 tisoč tolarjev zaradi
vrednotenja po pošteni vrednosti, ki je bila višja kot knjigovodska vrednost po SRS
na dan 31. 12. 2005.
Odložene terjatve za davek so se povečale za 46.302 tisoč tolarjev in se nanašajo
na oblikovane rezervacije za jubilejne nagrade, odpravnine.
Obveznosti do virov sredstev so se povečale zaradi učinkov prehoda na MSRP pri
kapitalu za 2.166.920 tisoč tolarjev. Od teg znaša povečanje presežka iz prevrednotenja zaradi vrednotenja finančnih naložb po pošteni vrednosti 1.563.420 tisoč
tolarjev, povečanje zadržanega dobička zaradi učinka ostalih sprememb prehoda
pa 603.500 tisoč tolarjev.
Rezervacije so se zmanjšale za 758.707 tisoč tolarjev: ukinjene so bile dolgoročne
rezervacije v viši 943.915 tisoč tolarjev, oblikovane so bile rezervacije za odpravnine in jubilejne nagrade v višini 185.208 tisoč tolarjev. Del rezervacij, ki se nanaša
na dotacije proračuna za financiranje nepremičnin, naprav in opreme je bil prenesen na dolgoročne pasivne časovne razmejitve v višini 492.926 tisoč tolarjev.
Vzpostavljene so bile obveznosti za odložene davke v skupni višini 674.217 tisoč
tolarjev.
Izkaz poslovnega izida
Ob upoštevanju vseh prilagoditev postavk izkaza poslovnega izida zaradi prehoda
na MSRP se je čisti poslovni izid leta 2005 znižal za 48.037 tisoč tolarjev. Čisti
poslovni izid je za leto 2005 po MSRP znašal 1.921.212 tisoč tolarjev.
Due to the adjustment of balance sheet items required by the
transition to the IFRS, the balance sheet total as at 31 December
2005 increased by 2,082,430 thousand tolars, compared to the
balance sheet total determined in accordance with the Slovenian
Accounting Standards - SAS.
The changes made to intangible assets and property, plant and
equipment (PPE) related to the transfer of intangible assets
under construction worth 15,347 thousand tolars to PPE under
construction, and due to the exclusion of intangible assets worth
11,208 thousand tolars for which there was no basis for recognition under the IFRS.
Non-current and current financial investment increased by
2,047,336 thousand tolars. Current financial investments excluding loans worth 670,245 thousand tolars were transferred to noncurrent financial investments, while long-term loans worth 29,865
thousand tolars were transferred to short-term loans. Non-current
financial investments available-for-sale increased by 2,047,336
thousand tolars due to the revaluation to fair value, which was
higher than the book value pursuant to SAS on 31 December
2005.
Deferred tax receivables increased by 46,302 thousand tolars.
They relate to the formation of provisions for loyalty bonuses and
retirement severance pay.
The effect of transition to the IFRS on equity increased liabilities
by 2,166,920 thousand tolars. This included the increase in the
revaluation surplus due to the revaluing of financial investments
at fair value (1,563,420 thousand tolars), and the increase in retained earnings due to the additional effects of the transition to
the IFRS (603,500 thousand tolars).
Provisions decreased by 758,707 thousand tolars: long-term
provisions worth 943,915 thousand tolars were derecognised,
while provisions for loyalty bonuses and retirement severance
pay worth 185,208 thousand tolars were formed. The portion of
provisions relating to budget grants for financing PPE was transferred to non-current accrued expenses and deferred income, in
the amount of 492,926 thousand tolars.
Deferred tax liabilities with a total value of 674,217 thousand tolars were established.
Income statement
Taking into account all the adjustments to income statement items
required by the IFRS transition, the net profit for 2005 decreased
by 48,037 thousand tolars. The net profit for 2005, disclosed in
accordance with the IFRS, was 1,921,212 thousand tolars.
141
Letno poročilo 2006 Aerodrom Ljubljana / Annual Report 2006 Aerodrom Ljubljana
Založil in izdal: Aerodrom Ljubljana, d.d., Zgornji Brnik 130a, SI-4210 Brnik-aerodrom /
Published by: Aerodrom Ljubljana, d.d., Zgornji Brnik 130a, SI-4210 Brnik-aerodrom, Slovenia
Kontaktna oseba: Brigita Zorec, strokovna sodelavka za odnose z javnostmi,
T: 04 20 61 103, e-pošta: [email protected] /
Contact: Brigita Zorec, Public relations consultant,
T: + 386 4 20 61 103, e-mail: [email protected]
Besedilo: Aerodrom Ljubljana, d.d. /
Text: Aerodrom Ljubljana, d.d.
Produkcija / Production: Fit media d.o.o.
Oblikovanje / Design: Janja Vogrin
Fotografije / Photography: Peter Marinšek
Lektura in prevod / Text editing and translation: Amidas, d.o.o.
Tisk / Printed by: Eurograf d.o.o.
Naklada / Print run: 400 copies
Junij 2007 / June 2007
Letno poročilo 2006 je nastalo v sodelovanju z zaposlenimi Aerodroma Ljubljana. /
Annual Report 2006 was created in collaboration with Aerodrom Ljubljana employees.

Letno poročilo 2006 - Aerodrom Ljubljana

Transcription

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