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Audited Financial statement of JSC Moda Kapitals for the year 2010
Emitents Moda Kapitāls AS (4851000005KJBMF7KD02)
Veids Finanšu pārskati
Valoda EN
Statuss Publicēts
Versija
Datums 2011-04-29 16:44:12
Versijas komentārs
Teksts

JSC Moda Kapitals submitt audited financial statement of the year 2010. 

The neto profit of the non audited yearly review that was prepared based on the International Financial Review Standarts accepted in the EU was 22,755LVL. The neto profit of the audited review prepared based on the International Financial Review Standarts accepted in the EU was 37,036LVL.

After evaluating the achievements in the 2010 the Management came to the conclusion that a lot of time was spent to recover the doubtful debts whose security was real estate.

In the non audited review prepared based on the International Financial Review Standarts accepted in the EU the directly related expenses of the property invested were not taken into account but were included in the losses’ part of the review.

The International Accounting Standards Nr 40 called „Investment Property” para 21 states that „The expenses of an investment property is its purchase’s price and any directly related expenses”. Directly related expenses in our case are, for example, cost for the legal advice, property delivery tax, and other expenses. Based on the previously mentioned the decision was taken to change the yearly review that is prepared based on the International Financial Review Standarts accepted in the EU. Thus the legal advice and legal proceedings were referred as the investment property values.

After one more time evaluating the achievements in the 2010 obtained and analysed after the end of the year the Management concluded that there were no doubts about a possible loss of the value of the relevant property investment as its present owner has expressed desire to purchase the property. Thus the value loss in the amount of 5,151LVL was cancelled in the audited review.

In conclusion, the changes in the investment properties are 9,506LVL.

And there have been created advance payments for investment properties for 7,609LVL.

 

         Guntars Zvīnis
         Member of the Board
         JSC Moda Kapitals
 

 

Pielikumi
Audidet financial statement JSC Moda Kapitals IFRS 29.04.2011.pdf (154.49 kB)
audiror_report.pdf (85.97 kB)