This is a translation of the Hungarian Report
DUNA HOUSE HOLDING NYRT. 30 June 2023
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS
DUNA HOUSE HOLDING NYRT.
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS
IN ACCORDANCE WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS
30 JUNE 2023
This is a translation of the Hungarian Report | ||
DUNA HOUSE HOLDING NYRT. | ||
30 June 2023 | ||
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS | ||
Table of content | ||
1. | General | 10 |
1.1 | Introduction to the company | 10 |
1.2 | Basis of the financial statements | 11 |
2. | Accounting policy | 13 |
2.1 | Main components of the accounting policy | 13 |
2.1.1 | Basis of consolidation | 13 |
2.1.2 | Reporting currency and foreign exchange balances | 14 |
2.1.3 | Business combinations and goodwill | 14 |
2.1.4 | Investments in associated companies and joint ventures | 15 |
2.1.5 | Distinction between short and long-term | 16 |
2.1.6 | Sales revenue | 17 |
2.1.7 | Contractual assets | 18 |
2.1.8 | Contractual obligations | 18 |
2.1.9 | Real estate, machines, equipment | 19 |
2.1.10 | Impairment loss | 19 |
2.1.11 | Intangible assets | 20 |
2.1.12 | Inventories | 20 |
2.1.13 | Borrowing costs | 20 |
2.1.14 | Receivables | 21 |
2.1.15 | Instruments classified as held for sale and liabilities directly linked to them | 21 |
2.1.16 | Financial instruments | 22 |
2.1.17 | Provisions | 23 |
2.1.18 | Investment property | 24 |
2.1.19 | Income taxes | 25 |
2.1.20 | Leasing | 26 |
2.1.21 | Earning per share (EPS) | 27 |
2.1.22 | Off-balance sheet items | 27 |
2.1.23 | Treasury shares repurchased | 27 |
2.1.24 | Dividends | 27 |
2.1.25 | Profit/Loss on financial transactions | 28 |
2.1.26 | Government grants | 28 |
2.1.27 | Distribution of shares, option schemes | 28 |
2.1.28 | Cash and cash equivalents | 28 |
2.1.29 | Restricted cash | 28 |
2.1.30 | Events subsequent to the accounting reference date | 28 |
2.2 | Changes in the Accounting Policy | 29 |
2.3 | Restatement of historical statement | 29 |
2.4 | Uncertainties | 30 |
2.4.1 | Impairment on goodwill | 31 |
2.4.2 | Impairment recognised on uncollectible and doubtful receivables | 31 |
2.4.3 | Trail commission | 31 |
2.4.4 | Investment property | 31 |
2.4.5 | Depreciation | 32 |
2.4.6 | Deferred purchase price and option liability | 32 |
2.5 | Business combination details, enterprises involved in the consolidation | 33 |
2.5.1 | Presentation of the subsidiaries involved in the consolidation | 34 |
2.5.2 | Acquisitions during the year 2022 | 38 |
2.5.3 | Transactions in year 2023 | 42 |
2
This is a translation of the Hungarian Report | ||
DUNA HOUSE HOLDING NYRT. | ||
30 June 2023 | ||
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS | ||
3. | Property, machinery and equipment | 43 |
4. | Investment property | 44 |
5. | Intangible assets | 45 |
6. | Leases | 46 |
7. | Goodwill | 47 |
8. | Financial instruments | 48 |
9. | Deferred tax receivables | 48 |
10. | Inventories | 49 |
11. | Trade receivables | 49 |
12. | Amounts owed by related undertakings | 50 |
13. | Other receivables | 51 |
14. | Cash and cash equivalents | 51 |
15. | Accrued incomes | 52 |
16. | Instruments classified as held for sale and liabilities directly linked to them | 52 |
17. | Subscribed capital and profit reserve | 55 |
18. | Treasury shares | 57 |
19. | Exchange reserves | 58 |
20. | Non-controlling interests | 59 |
21. | Long and short-term credits and loans | 59 |
22. | Bonds payable | 60 |
23. | Provisions | 63 |
24. | Deferred tax liabilities | 64 |
25. | Other long-term liabilities | 64 |
26. | Accounts payable | 65 |
27. | Liabilities to related undertakings | 65 |
28. | Other liabilities | 66 |
29. | Accruals and deferred income | 67 |
30. | Sales revenue | 67 |
31. | Contractual balances | 69 |
32. | Other operating income | 70 |
33. | Variation in self-manufactured stock | 70 |
34. | Consumables and raw materials | 71 |
35. | Goods and services sold | 71 |
36. | Contracted services | 72 |
37. | Personnel costs | 73 |
38. | Other operating charges | 73 |
39. | Revenues of financial transactions | 74 |
40. | Expenses of financial transactions | 74 |
41. | Income taxes | 75 |
42. | Other comprehensive income | 75 |
43. | Earning per share (EPS) | 76 |
44. | Segment information | 77 |
45. | Capital management | 80 |
46. | Risk management | 81 |
47. | Financial instruments | 87 |
48. | Remuneration of the Board of Directors and Supervisory Board | 90 |
49. | Events after the balance sheet date | 90 |
50. | Other publication obligations required by the Accounting Act | 91 |
51. | Liability declaration and approval of the financial statements for disclosure | 92 |
3
This is a translation of the Hungarian Report
DUNA HOUSE HOLDING NYRT. 30 June 2023
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS
Statement of consolidated financial position
data in thousands of forints, unless otherwise indicated
ASSETS | Annex | 30.06.2023 | 31.12.2022 | |
Long-term assets | ||||
Intangible assets | 5 | 6 007 279 | 6 666 133 | |
Right-of-use | 6 | 1 755 312 | 1 540 929 | |
Investment property | 4 | 0 | 982 500 | |
Land and buildings | 3 | 1 621 432 | 1 787 050 | |
Machinery and equipment | 3 | 165 457 | 187 097 | |
Goodwill | 7 | 5 332 678 | 5 662 784 | |
Investments in associated companies and joint | 12 839 | 101 127 | ||
ventures | ||||
Financial instruments | 8, 47 | 111 064 | 110 602 | |
Deferred tax assets | 9 | 842 989 | 910 475 | |
Total long-term assets | 15 849 050 | 17 948 697 | ||
Current assets | ||||
Inventories | 10, 33 | 2 927 638 | 6 059 075 | |
Trade receivables | 11 | 2 740 613 | 3 229 765 | |
Amounts owed by related undertakings | 0 | 11 161 | 25 345 | |
Other receivables | 13 | 1 957 832 | 1 665 048 | |
Actual income tax assets | 41 | 302 545 | 192 168 | |
Cash and cash equivalents | 14 | 7 259 663 | 10 646 364 | |
Restricted cash | 14 | 500 | 92 550 | |
Prepayments and accruals | 15 | 1 147 014 | 911 205 | |
Assets held for sale | 16 | 1 116 569 | 402 421 | |
Total current assets | 17 463 535 | 23 223 941 | ||
Total Assets | 33 312 585 | 41 172 638 | ||
4
This is a translation of the Hungarian Report
DUNA HOUSE HOLDING NYRT. 30 June 2023
CONSOLIDATED HALF-YEARLY FINANCIAL STATEMENTS
Statement of consolidated financial position data in thousands of forints, unless otherwise indicated
LIABILITIES | Annex | 30.06.2023 | 31.12.2022 | |
Equity | ||||
Registered capital | 17 | 171 989 | 171 989 | |
Treasury shares repurchased | 18 | (138 016) | (370 862) | |
Capital reserve | 17 | 1 548 398 | 1 564 066 | |
Exchange reserves | 19 | (148 812) | 504 502 | |
Retained earnings | 17 | 1 387 439 | 3 205 707 |
Total equity of the parent company | 2 820 998 | 5 075 402 | ||
Non-controlling interests | 20 | 242 058 | 175 508 | |
Total equity: | 3 063 056 | 5 250 910 | ||
Long-term liabilities | ||||
Long-term loans | 21 | 1 082 173 | 1 404 027 | |
Provisions for expected liabilities | 0 | 75 449 | 80 035 | |
Deferred tax liabilities | 24 | 1 515 001 | 1 683 651 | |
Other long-term liabilities | 25 | 6 892 033 | 9 139 098 | |
Bonds payable | 22 | 13 009 305 | 13 059 828 | |
Long-term liabilities from leases | 6 | 1 518 579 | 1 470 175 | |
Total long-term liabilities | 24 092 540 | 26 836 814 | ||
Current liabilities | ||||
Short-term loans and borrowings | 21 | 468 370 | 357 048 | |
Accounts payable | 26 | 2 709 068 | 3 106 913 | |
Liabilities to related undertakings | 27 | 112 328 | 143 845 | |
Other liabilities | 28 | 1 332 615 | 4 225 653 | |
Short-term liabilities from leases | 6 | 461 673 | 292 382 | |
Actual income tax liabilities | 41 | 407 038 | 194 460 | |
Prepayments and accruals | 29 | 649 878 | 731 777 | |
Liabilities directly linked to instruments classified as held for | 16 | 16 019 | 32 836 | |
sale | ||||
Total current liabilities | 6 156 989 | 9 084 914 | ||
Total liabilities and equity | 33 312 585 | 41 172 638 | ||
5
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Duna House Holding plc published this content on 05 October 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 04 October 2023 22:18:18 UTC.