Výročná správa 2008 - Transpetrol

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TRANSPETROL, a. s. Financial statements Šumavská 38 for the year ended 31 December 2008 821 08 Bratislava �� 5 Wages, salaries, contributions to the Slovak state pension and social insurance plans, paid annual leave and paid sick leave, bonuses, and other non-monetary benefits (such as medical care) are recognized in the accounting period in which employees used these services. Provision for employees’ retirement and life and work jubilees was created in accordance with collective labour agreement using the actuarial methods. � �� The corporate income tax is expensed in the period when the tax liability arises. In the accompanying income statement, it is calculated on the basis of the profit/(loss) before taxes that has been adjusted for tax-deductible and tax nondeductible items due to permanent and temporary adjustments to the tax base and any loss carried forward. The tax liability is stated net of corporate income tax advances that the Company paid during the year. If corporate income tax advances paid during the year exceed the tax liability for the period, the Company records a tax receivable. �� Deferred tax (deferred tax receivable and deferred tax liability) is provided on: a) temporary differences between the carrying value of assets and liabilities shown in the balance sheet and their tax base, b) the possibility to carry forward a tax loss to future periods to deduct the tax loss from the tax base in the future, and c) the possibility to transfer unused tax deductions and other tax claims to future periods. Deferred tax assets are recognized to the extent that is probable that future taxable profit will be available against which the temporary differences can be utilised. To determine deferred income tax, tax rates expected to apply at the date on which the deferred tax is settled are used. �� Deferred revenues and accrued expenses are valued by their nominal value, and calculated on the accruals principle. �� At the moment of their acquisition, the derivatives are valued at their acquisition cost and as of the balance sheet date, they are stated at fair value. Fair value changes of derivatives are posted, without affecting income, directly to equity to account 414. On maturity, the gains and losses are posted to the income statement (to account 567 – Costs of derivative operations and 667 – Revenues from derivative operations). Fair value changes of financial derivatives designated for trading on a non-public market are posted, without affecting income, directly to equity to account 414. On maturity, the gains and losses are posted to the income statement (to accounts 567 and 667).
TRANSPETROL, a. s. Financial statements Šumavská 38 for the year ended 31 December 2008 821 08 Bratislava �� Assets and liabilities hedged by derivates are stated at their fair value. Changes of fair values of assets and liabilities hedged by derivates are posted without affecting income, directly to equity to account 414. �� Assets and liabilities expressed in foreign currency are converted to Slovak crowns using the foreign exchange rate of the National Bank of Slovakia at the transaction date. As of the balance sheet date, assets and liabilities expressed in foreign currency (except for granted and received advance payments) are converted to Slovak crowns using the foreign exchange rate of the National Bank of Slovakia at the balance sheet date. The resulting foreign exchange differences are posted to the income statement. �� Revenues from the sale of services are recognized in the accounting period in which the services are rendered, taking into account the extent to which the given transaction is completed. This extent is assessed based on the actual services provided as a proportion of the total services agreed. Sales revenues from own work and goods are net of VAT. They are also reduced by discounts and deductions (rebates, bonuses, credit notes, etc.) irrespective of whether the customer was entitled in advance to the discount or whether this is a discount recognised additionally. Sales revenues are recognised at the date of delivery of goods or provision of services. The Company’s revenues include mainly revenues from the transportation of oil and storage of oil. � �� The movement schedule of non-current intangible and tangible assets from 1 January to 31 December 2008 is shown in SKK thousands on page 7: 6
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výročná správa | annual report
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Obsah 01 PRÍHOVOR PREDSEDU PREDSTA
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livosť ropovodného systému v spr
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Predstavenstvo Board of Directors R
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04 | Preprava a skladovanie ropy HL
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06 | Technický a investičný rozv
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staveniska na výstavbu novej veľk
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RISweb využíva technológiu Map-
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2. kontrolný audit spoločnosťou
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Hospodársky výsledok* / Profit or
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Štatutárny výkaz ziskov a strát
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10 | Účtovná závierka k 31. dec
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Ozna- �enie A. B. B.I. B.I.1. B.I
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Výročná správa 2008 - Transpetrol

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