TEHLA SE PROIZVODNO IN TRGOVSKO PODJETJE, D.O.O.Finance in poslovna tveganja

Računovodski izkazi v tem poročilu so sestavljeni po določilih Zakona o gospodarskih družbah (Ur.l. RS, št.42/06,

odslej ZGD-1 )

in na osnovi Slovenskih računovodskih standardov 2024 Ur.l. RS, št.129/23, (odslej SRS), ki jih je izdal Slovenski

inštitut za revizijo.

Pri tem so upoštevane temeljne računovodske predpostavke upoštevanja nastanka poslovnih dogodkov in časovne

neomejenosti delovanja.

Kakovostne značilnosti računovodskih izkazov in s tem tudi celotnega računovodenja so predvsem razumljivost,

ustreznost, zanesljivost in primerljivost.

Računovodski izkazi so sestavljeni v eurih.

1.) Čisti prihodki od prodaje so izkazani po zaračunani prodaji na domačem in tujem trgu.

2.)Organizacija izkazuje opredmetena osnovna sredstva ter dolgoročne aktivne časovne razmejitve.

3.) Organizacija bo opravljala vsakoletno uskladitev- prevrednotenje terjatev v skladu s pravilnikom.

4.)Organizacija ima na dan bilanciranja zaloge materiala, proizvodov in trgovskega blaga vrednotene po FIFO metodi.

5.) Za postavke izražene v tuji valuti organizacija za preračun v evre uporabi srednji tečaj Banke Slovenije.

6.)Organizacija ni udeležena v kapitalu druge družbe in ni družbenik druge družbe.

7.)Organizacija ni pridobila lastnih deležev.

8.)Organizacija na dan bilanciranja nima sredstev v finančnem najemu.

9.)Organizacija na dan bilanciranja med sredstvi ne izkazuje naložbenih nepremičnin.

10.) Organizacija na dan bilanciranja med viri sredstev ne izkazuje dolgoročnih rezervacij.

11.) Poslovni izid izračunan na podlagi splošnega prevrednotenja zaradi rasti cen življenskih stroškov za leto 2025

se razlikuje od izkazanega v računovodskem izkazu poslovnega izida za cca 3.500 EUR.

12.) Bilančni dobiček v višini 102.640,14 EUR ostane v celoti nerazporejen./

The financial statements in this report have been compiled in accordance with the provisions of the Companies Act (Official Gazette of the RS, no. 42/06,

henceforth ZGD-1 )

and based on Slovenian Accounting Standards 2024 Ur.l. RS, No.129/23, (henceforth SRS), issued by Slovenski

audit institute.

In doing so, the basic accounting assumptions of accounting for the occurrence of business events and time are taken into account

unlimited operation.

The quality characteristics of financial statements and thus also of the entire accounting are above all comprehensibility,

relevance, reliability and comparability.

The financial statements are drawn up in euros.

1.) Net sales revenues are shown after billed sales on the domestic and foreign markets.

2.) The organization reports tangible fixed assets and long-term accrued income.

3.) The organization will carry out an annual reconciliation-revaluation of receivables in accordance with the rules.

4.) On the balance sheet date, the organization has stocks of materials, products and merchandise valued according to the FIFO method.

5.) For items expressed in foreign currency, the organization uses the middle exchange rate of the Bank of Slovenia for conversion into euros.

6.) The organization does not participate in the capital of another company and is not a partner of another company.

7.) The organization did not acquire its own shares.

8.) On the balance sheet date, the organization has no assets under financial lease.

9.) The organization does not report investment properties as assets on the balance sheet date.

10.) On the balance sheet date, the organization does not report long-term provisions among sources of funds.

11.) Business result calculated on the basis of a general revaluation due to the increase in the cost of living for the year 2025

is different from that shown in the financial statement of profit or loss in amoount of 3.500 EUR.

12.) The balance sheet profit in the amount of 102.640,14 EUR remains fully undistributed.