Questions to answer:

1. What are Long-Term Assets? Does the company have Long Term Assets? Who are they? How much? (at the beginning and end of the year).

2. What are Fixed Assets? Does the company have Fixed Assets? Who are they? How much? (at the beginning and end of the year).

3. What are Current Assets? Does the company have Current Assets? Who are they? How much? (at the beginning and end of the year).

4. What are Debtors? Does the company have Debtors? Who are they? How much? (at the beginning and end of the year).

5.What is Equity? Does the company have Equity? What does Equity consist of? How is total amount of Equity? (at the beginning and end of the year).

6. What are Creditors? Does the company have Creditors? Who are they? How much? (at the beginning and end of the year).

7. What is the Balance Sheet? And what is total amount of the Balance Sheet? (at the beginning and end of the year).

8. What are revenue? And what is the net profit? What is the difference? Does the company have revenue, and net profit? How much?

9. What are the costs? And what are the expenses? Where can they be seen? On the Balance Sheet or on the Income Statement? Does the company have costs and expenses? How much? (at the beginning and end of the year).

10. What is Gross Profit? How can this be calculated? How is the company's gross profit? (at the beginning and end of the year).

11. What is the Accounting Equation? Please calculate: Assets = (Liabilities + Owner's Equity) (at the beginning and end of the year).

12. What is the Accounting Equation? Please calculate: Owner's Equity = (Assets - Liabilities) (at the beginning and end of the year).

Note 2019 2018 As at 31 December ASSETS Current assets Cash and cash equivalents Trade and other receivables Prepayments Inventories Total current assets 8 9 10 11 7,032 37,563 1,813 21,142 67,550 7,678 31,627 1,383 20,444 61,132 12 Non-current assets Investments in equity-accounted investees Other investments Trade and other receivables Investment property Property, plant and equipment Intangible assets Total non-current assets TOTAL ASSETS 9 13 14 15 2,369 26 8,435 5,530 19,002 14,736 50,098 117,648 2.266 26 8,225 5,526 12,288 14,674 43,005 104,137 16 18 19 20 21 11,058 40,730 7,954 6,391 9,374 34,954 5,187 3,932 1,013 54,460 716 66,849 16 18 19 21 14,830 98 71 LIABILITIES Current liabilities Borrowings Trade payables Other payables Deferred income Provisions Total current liabilities Non-current liabilities Borrowings Trade payables Other payables Provisions Total non-current liabilities TOTAL LIABILITIES EQUITY Share capital Own (treasury) shares Share premium Statutory capital reserve Translation reserve Retained earnings Total equity attributable to owners of the parent Non-controlling interests TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 16,326 98 177 1,425 18,026 84,875 969 15,968 70,428 22 22 22 14,379 -660 635 2,554 1,169 12,383 30,460 2,313 32,773 117,648 16,321 -693 618 2,554 1,992 10,896 31,688 2,021 33,709 104,137 Consolidated statement of comprehensive income Note 25, 28 29 2019 234,071 -222,302 11,769 2018 223,496 -213,463 10,033 30 31 31 - 784 -6,837 315 -193 4,270 EUR '000 Revenue Cost of sales Gross profit Marketing and distribution expenses Administrative expenses Other operating income Other operating expenses Operating profit Finance income Finance costs Net finance income/costs Share of profit of equity-accounted investees Profit before income tax Income tax expense Profit for the period -626 -6,725 1,471 -122 4,031 32 32 1,277 - 1,219 58 431 -909 -478 12 585 835 33 4,913 -764 4,149 4,388 -567 3,821