DARS_porocilo 2007 ANG.indd

Income tax
Income tax is levied under the Corporate Income Tax Act (ZDDPO-2). The base for tax assessment is the
total profit increased by non-deductible expenses and reduced by tax relief under the law. The resulting
tax base is taxed at the rate of 23%.
No. in EUR 2007
(without cents)
1 Revenue 212,591,309
2 Expenses 198,884,469
3 Total profit (1-2) 13,706,840
4 Decrease in revenue 723,831
5 Increase in revenue 0
6 Decrease in expenses — non-deductible expenses 1,705,171
7 Increase in deductible expenses 118,019
8 Deductible revenue less deductible expenses (1-2-4+5+6-7) 14,570,161
9 Tax base (8) 14,570,161
10 Change in tax base due to a change in accounting policies 112,462
11 Increase in tax base by the amount of tax relief used 1,310
12 Tax relief for employment of disabled persons 234,185
13 Tax relief for supplementary pension insurance 556,327
14 Tax relief for grants 11,300
15 Taxable base (9-10+11-12-13-14) 13,657,197
16 Income tax at 23% 3,141,155
The net profit for the period is equal to the amount of total profit determined in the income statement,
reduced by income tax liability for the accounting period, and increased by deferred taxes. The net profit
for the period was 2.53-times higher than in the previous year.
in EUR 2007
(without cents)
Operating profit 12,268,915
Profit from financing 1,370,229
Profit form extraordinary activities 67,696
TOTAL PROFIT 13,706,840
Income tax 3,141,155
Deferred taxes -61,548
Net profit for the period 10,504,137
Net profit for the period restated by use of the cost of living index
in EUR (without cents) Growth in% Equity amount Effect of Decreased profit or
restatement loss for the period
Equity — restatement by the use of
the cost of living index
5.6% 44,659,625 2,500,939 8,003,198
111 ANNUAL REPORT DARS d.d. 2007 FINANCIAL REPORT