Spreadsheet: cbc9c50c-1671-4185-83d6-d2a5aa23f1ca
Sheet: P&L

PROFIT AND LOSS ACCOUNT
for the period from 01.01.2011. to 31.03.2011.
Issuer: OT - Optima Telekom d.d.
Item |  |  |  |  |  |  |  | EDP | Previous period |  | Current period
 |  |  |  |  |  |  |  |  | Cumulative | Quarter | Cumulative | Quarter
1 |  |  |  |  |  |  |  | 2 | 3 | 4 | 5 | 6
[NAME] (112+113) |  |  |  |  |  |  |  | 111
1. Sales income |  |  |  |  |  |  |  | 112 | 105254834 | 105254834 | 109811649 | 109811649
2. Other operating income |  |  |  |  |  |  |  | 113 | 1531959 | 1531959 | 1484938 | 1484938
II. OPERATING EXPENSES (115+116+120+124+125+126+129+130) |  |  |  |  |  |  |  | 114
1. Changes in the value of inventories of ongoing production and finished goods |  |  |  |  |  |  |  | 115 | 0 | 0 | 0 | 0
2. MATERIAL COSTS (117 do 119) |  |  |  |  |  |  |  | 116
a) Costs of raw material and supplies |  |  |  |  |  |  |  | 117 | 361054.17 | 361054.17 | 434379 | 434379
b) Costs of goods sold |  |  |  |  |  |  |  | 118 | 1645074 | 1645074 | 1174639 | 1174639
c) Other external costs |  |  |  |  |  |  |  | 119 | 78103319 | 78103319 | 80169466 | 80169466
3. Staff costs (121 do 123) |  |  |  |  |  |  |  | 120
a) Net salaries and wages |  |  |  |  |  |  |  | 121 | 4713410 | 4713410 | 4853338 | 4853338
b) Expenses of taxes and contributions from salaries |  |  |  |  |  |  |  | 122 | 2864832 | 2864832 | 2824812 | 2824812
c) Contributions to salaries |  |  |  |  |  |  |  | 123 | 1259326 | 1259326 | 1304468 | 1304468
4. Amortization |  |  |  |  |  |  |  | 124 | 12518709.9 | 12518709.9 | 13139376 | 13139376
5. Other costs |  |  |  |  |  |  |  | 125 | 2538945 | 2538945 | 2517814 | 2517814
6. Value adjustment (127+128) |  |  |  |  |  |  |  | 126
a) fixed assets (apart from financial assets) |  |  |  |  |  |  |  | 127 |  | 0
b) current assets (apart from financial assets) |  |  |  |  |  |  |  | 128 | 2039273 | 2039273 | 3096343 | 3096343
7. Provisions |  |  |  |  |  |  |  | 129 |  | 0
8. Other operating expenses |  |  |  |  |  |  |  | 130 | 0 | 0
III. FINANCIAL INCOME (132 through 136) |  |  |  |  |  |  |  | 131
1. Intersts income, foreign exchange gains, dividends and other income related          to affiliated undertakings |  |  |  |  |  |  |  | 132 | 500590 | 500590 | 284383 | 284383
2. Intersts income, foreign exchange gains, dividends and other income related          to unaffiliated undertakings and other persons |  |  |  |  |  |  |  | 133 | 1601225 | 1601225 | 1662950 | 1662950
3. Income from affiliated undertakings and participating interests |  |  |  |  |  |  |  | 134
4. Unrealized income of the financial assets |  |  |  |  |  |  |  | 135
5. Other financial income |  |  |  |  |  |  |  | 136
IV. FINANCIAL EXPENSES (138 do 141) |  |  |  |  |  |  |  | 137
1. Interest, foreign exchange differences and other expenses related to affiliated         undertakings |  |  |  |  |  |  |  | 138
2. Interest, foreign exchange differences and other expenses related to unaffiliated         undertakings and other persons |  |  |  |  |  |  |  | 139 | 23136060 | 23136060 | 18284075 | 18284075
3. Unrealized losses (expenses) of the financial assets |  |  |  |  |  |  |  | 140
4. Other financial expenses |  |  |  |  |  |  |  | 141
V.    SHARE IN PROFIT OF AFFILIATED UNDERTAKINGS |  |  |  |  |  |  |  | 142
VI.   SHARE IN LOSS OF AFFILIATED UNDERTAKINGS |  |  |  |  |  |  |  | 143
VII.  EXTRAORDINARY - OTHER INCOME |  |  |  |  |  |  |  | 144
VIII. EXTRAORDINARY - OTHER EXPENSES |  |  |  |  |  |  |  | 145
IX.  TOTAL INCOME (111+131+142 + 144) |  |  |  |  |  |  |  | 146
X.   TOTAL EXPENSES (114+137+143 + 145) |  |  |  |  |  |  |  | 147
XI.  PROFIT / LOSS BEFORE TAXATION (146-147) |  |  |  |  |  |  |  | 148
1. Profit before taxation (146-147) |  |  |  |  |  |  |  | 149
2. Loss before taxation (147-146) |  |  |  |  |  |  |  | 150
XII.  PROFIT TAX |  |  |  |  |  |  |  | 151
XIII. PROFIT / LOSS FOR THE PERIOD (148-151) |  |  |  |  |  |  |  | 152
1. Profit for the period (149-151) |  |  |  |  |  |  |  | 153
2. Loss for the period (151-148) |  |  |  |  |  |  |  | 154
ANEX TO P&L (to be filled in by entrepreneur submitting consolidated financial report)
XIV. PROFIT OR LOSS FOR THE CURRENT PERIOD
1. Assigned to the holders of parent company's capital |  |  |  |  |  |  |  | 155
2. Assigned to minority interest |  |  |  |  |  |  |  | 156
OTHER COMPREHENSIVE INCOME STATEMENT (popunjava poduzetnik obveznik primjene MSFI-a)
I. PROFIT / LOSS FOR THE PERIOD (= 152) |  |  |  |  |  |  |  | 157 | -20291395.07000001 | -20291395.07000001 | -14554790 | -14554790
II. OTHER COMPREHENSIVE INCOME / LOSS BEFORE TAX (159 do 165) |  |  |  |  |  |  |  | 158
1. Exchange differences on translating foreign operations |  |  |  |  |  |  |  | 159 | 0 | 0 | 0 | 0
2. Changes in revalorization reserves of fixed and intangible assets |  |  |  |  |  |  |  | 160 | 0 | 0 | 0 | 0
3. Profit or loss from revaluation of financial assets available for sale |  |  |  |  |  |  |  | 161 | 0 | 0 | 0 | 0
4. Profit or loss on effective cash flow protection |  |  |  |  |  |  |  | 162 | 0 | 0 | 0 | 0
5. profit or loss on effective hedge of a net foreign investment |  |  |  |  |  |  |  | 163 | 0 | 0 | 0 | 0
6. Share of other comprehensive income / loss of associated companies |  |  |  |  |  |  |  | 164 | 0 | 0 | 0 | 0
7. Actuarial income / loss on defined benefit plans |  |  |  |  |  |  |  | 165 | 0 | 0 | 0 | 0
III. COMPREHENSIVE INCOME TAX |  |  |  |  |  |  |  | 166 | 0 | 0 | 0 | 0
IV. OTHER COMPREHENSIVE INCOME / LOSS FOR THE PERIOD (158-166) |  |  |  |  |  |  |  | 167
[NAME] INCOME / LOSS FOR THE PERIOD (157+167) |  |  |  |  |  |  |  | 168
ANEX to other comprehensive income statement (to be filled in by entrepreneur submitting consolidated financial report)
VI. COMPREHENSIVE INCOME / LOSS FOR THE PERIOD
1. Assigned to the holders of parent company's capital |  |  |  |  |  |  |  | 169
2. Assigned to minority interest |  |  |  |  |  |  |  | 170