Terms and figures
What the numbers in a Serbian annual filing mean, and what a company's identifiers are. Each entry also says where we read the figure from.
Financial figures
Revenue
What a company earned over the financial year — before any costs are deducted.
Net profit
What is left once every cost and income tax has been taken out of revenue.
Total assets
Everything the company owns, at the value carried in its balance sheet.
Equity
What would be left for the owners if every asset were sold and every debt paid.
Liabilities
Everything the company owes — derived here, because APR does not publish the line.
Current assets
The part of the assets that turns into cash within the year — inventory, receivables, cash.
Cash and bank
Money in the bank and on hand at the balance-sheet date.
Operating profit
The result of the trading itself, before financial income and costs.
Profit before tax
The result before corporate income tax is charged.
Income tax
Corporate income tax — 15% in Serbia, charged on profit as it is earned.