Responsibility for Consolidated and Non-Consolidated Financial Statements
The Management Board of HEP d.d. is responsible for annual consolidated and non-consolidated financial statements of the Company on 31 December of each year in a form set under the Annual Financial Statements Structure and Content Rules (OG 38/08, 12/09, 130/10), and in line with other provisions regulating Company business operations.
The Management Board of HEP d.d. is also responsible for ensuring that annual consolidated and non-consolidated financial statements are made in line with the Accountancy Act (OG 109/07, 54/13) and the International Financial Reporting Standards (IFRS) valid in the EU so that they provide the accurate and objective description of consolidated/non-consolidated financial situation, consolidated/non-consolidated operating results, consolidated/non-consolidated changes of capital and consolidated/non-consolidated cash flows of the Company in the reporting period.
Report by Independent Auditor
Regular audit of annual consolidated and non-consolidated financial statements is conducted pursuant to International Accounting Standards by an independent auditor for the period between 1 January until 31 December. Having conducted its audit, the auditor submits the opinion of consolidated/non-consolidated financial statements.
The Group keeps accounting records in the Croatian language, in kuna, and in line with the Croatian legislation and accounting principles and practice applied by companies in Croatia. Accounting records of dependent companies in Croatia and abroad are kept pursuant to valid regulations of respective countries.
Financial statements have been prepared in HRK 000.
Here you can access Annual Reports
reporting on HEP Group operations, financial statement with the auditor's opinion and the abridged reports by HEP Group companies.
Consolidated Financial Statements
Unconsolidated Financial Statements
Consolidated Semi-Annual Financial Statements
Unconsolidated Semi-Annual Financial Statements