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Výročná Správa / Annual Report Výročná správa / Annual report Mincovňa Kremnica, š.p. Mincovňa Kremnica, š.p. Obsah Table of content Dodatok správy nezávislého audítora 6 Supplement to the independent auditor´s report Od ručnej razby až po moderné lisy 11 From manual coin striking to state-of-the-art presses Príhovor riaditeľa podniku 14 Foreword of the CEO Profil podniku 16 Company profile Zakladacia listina, zriaďovateľ a majetkové podiely 18 Foundation deed, founder & property participation Poslanie, vízia a ciele 21 Mission, vision & goals Výrobné a Obchodné výsledky 22 Production & Business results Obehové mince 24 Circulation coins Pamätné a zberateľské mince 27 Commemorative & collector coins Podniková predajňa 28 Company shop Medailérska výroba 34 Production of medals Personálna politika 36 Personal policy Organizačná štruktúra podniku 38 Organizational structure of the company Správa dozornej rady 39 Supervisory board report Kvalita produkcie 40 Quality of production Zverejňovanie a transparentnosť 43 Public disclosure and transparency Spoločenská a environmentálna zodpovednosť 44 Social and environmental responsibility Výsledky hospodárenia za rok 2016 46 The 2016 economic result Skrátená súvaha k 31. decembru 2016 47 Abridged balance sheet at December 31, 2016 Neobežný majetok 48 Non - current assets Obežný majetok 51 Current assets Vlastné zdroje a záväzky 52 Capital reserves & payables Výkaz ziskov a strát k 31. decembru 2016 54 Profit & loss statement at December 31, 2016 Analýza vybraných finančných ukazovateľov 55 Analysis of selected financial indicators Budúci vývoj 56 Future development Doplňujúce údaje 57 Additional informations Kremnický dukát Historical ducat from Kremnica Kontakty 58 Contacts 4 Výročná správa 2016 Annual report 2016 5 Mincovňa Kremnica, š.p. Mincovňa Kremnica, š.p. DODATOK SPRÁVY SUPPLEMENT TO THE INDEPENDENT NEZÁVISLÉHO AUDÍTORA AUDITOR’S REPORT Štatutárnemu orgánu štátneho podniku To the Statutory Body and the Supervisory Board a dozornej rade k výročnej správe of the state-run corporation Concerning the Annual Report v zmysle § 27 odsek 6 zákona č. 423/2015 Z.z. Issued under Section 27 (6) of Act No 423/2015 Zodpovednosť štatutárneho orgánu Statutory body’s responsibility o štatutárnom audite a o zmene a doplnení zákona on statutory audits and on amendments to Act No za účtovnú závierku for the Financial Statements č. 431/2002 Z. z. o účtovníctve v znení neskorších 431/2002 on accounting, as amended (hereinafter Štatutárny orgán je zodpovedný za zostavenie tejto The statutory body is responsible for the preparation predpisov (ďalej len „zákon o štatutárnom audite“) “Statutory Audits Act”) účtovnej závierky tak, aby poskytovala pravdivý of financial statements that give a true and fair view a verný obraz podľa zákona o účtovníctve a za tie in accordance with the Accounting Act and for such I. Overili sme účtovnú závierku štátneho podniku I. We reviewed the Financial Statements of the interné kontroly, ktoré považuje za potrebné internal controls as the statutory body deems necessary Mincovňa Kremnica, štátny podnik, Štefánikovo state-run corporation Kremnica Mint having its na zostavenie účtovnej závierky, ktorá neobsahuje for the preparation of financial statements that are free nám. 25/24, 967 01 Kremnica, IČO: 00 010 448, registered seat at Štefánikovo nám. 25/24, 967 01 významné nesprávnosti, či už v dôsledku podvodu from material misstatements, whether due to fraud (ďalej len „Podnik“) k 31. decembru 2016, uvedenú Kremnica, Registration ID: 00 010 448 (hereinafter alebo chyby. or error. v priloženej výročnej správe Podniku, ku ktorej “Enterprise”) as of December 31, 2016, as disclosed sme dňa 30. marca 2017 vydali správu nezávislého in the Enterprise’s Annual Report, and we issued Pri zostavovaní účtovnej závierky je štatutárny orgán When preparing financial statements, the statutory audítora z auditu účtovnej závierky v nasledujúcom our Independent Auditor’s Report on the Financial zodpovedný za zhodnotenie schopnosti Podniku body is responsible for assessing the Company’s znení: Statements of March 30, 2017 which read as follows: nepretržite pokračovať vo svojej činnosti, za opísanie ability to continue as a going concern and for skutočností týkajúcich sa nepretržitého pokračovania describing any matters relevant to the continuation Názor Opinion v činnosti, ak je to potrebné, a za použitie as a going concern, where appropriate, and for the Uskutočnili sme audit účtovnej závierky štátneho We have audited the Financial Statements of the predpokladu nepretržitého pokračovania v činnosti use of the going concern basis of accounting, unless podniku Mincovňa Kremnica, štátny podnik, state-run corporation Kremnica Mint having its v účtovníctve, ibaže by mal v úmysle Podnik the statutory body intends to either liquidate the Štefánikovo nám. 25/24, 967 01 Kremnica, registered seat at Štefánikovo nám. 25/24, 967 zlikvidovať alebo ukončiť jeho činnosť, alebo by nemal Enterprise or to cease its operations, or has IČO: 00 010 448, (ďalej len „Podnik“), ktorá 01 Kremnica, Registration ID: 00 010 448 inú realistickú možnosť než tak urobiť. no realistic alternative but to do so. obsahuje súvahu k 31. decembru 2016, výkaz ziskov (hereinafter “Enterprise”), comprising the Balance a strát za rok končiaci sa k uvedenému dátumu, Sheet as of December 31, 2016 and the Profit and Zodpovednosť audítora Auditors’ responsibility for the audit a poznámky, ktoré obsahujú súhrn významných Loss Statement for the year then ended and the za audit účtovnej závierky of the Financial Statements účtovných zásad a účtovných metód. Notes containing a summary of important accounting Našou zodpovednosťou je získať primerané uistenie, Our responsibility is to obtain reasonable assurance Podľa nášho názoru, priložená účtovná závierka policies and methods. či účtovná závierka ako celok neobsahuje významné that the financial statements as a whole are free from poskytuje pravdivý a verný obraz finančnej In our opinion, the Financial Statements give nesprávnosti, či už v dôsledku podvodu alebo any material misstatements, whether due to fraud situácie Podniku k 31. decembru 2016 a true and fair view of the financial position of the chyby, a vydať správu audítora, vrátane názoru. or error, and to issue the Auditor’s Report, including a výsledku jeho hospodárenia za rok končiaci Enterprise as at December 31, 2016 and the results Primerané uistenie je uistenie vysokého stupňa, the opinion. Reasonable assurance is a high level sa k uvedenému dátumu podľa zákona č. of the Enterprise’s operations for the year then ended ale nie je zárukou toho, že audit vykonaný podľa of assurance but is not a guarantee that an audit 431/2002 Z.z. o účtovníctve v znení neskorších in accordance with Act No 431/2002 on accounting, medzinárodných audítorských štandardov vždy odhalí conducted in accordance with the International predpisov (ďalej len „zákon o účtovníctve“). as amended (hereinafter “Accounting Act”). významné nesprávnosti, ak také existujú. Nesprávnosti Auditing Standards will always detect a material môžu vzniknúť v dôsledku podvodu alebo chyby misstatement when it exists. Misstatements can arise Základ pre názor Basis for the opinion a za významné sa považujú vtedy, ak by sa dalo from fraud or error and are considered material if, Audit sme vykonali podľa medzinárodných audítorských We performed the audit in accordance with the odôvodnene očakávať, že jednotlivo alebo v súhrne by individually or in the aggregate, they could reasonably štandardov (International Standards on Auditing, ISA). International Standards on Auditing (ISA). Our mohli ovplyvniť ekonomické rozhodnutia používateľov, be expected to influence the economic decisions Naša zodpovednosť podľa týchto štandardov je uvedená responsibility under those Standards is specified in the uskutočnené na základe tejto účtovnej závierky. of users taken on the basis of the financial statements. v odseku Zodpovednosť audítora za audit účtovnej “Auditors’ responsibility” section. We are independent závierky. Od Podniku sme nezávislí podľa ustanovení of the Enterprise within the meaning of the provisions V rámci auditu uskutočneného podľa medzinárodných As part of an audit in accordance with the zákona č. 423/2015 o štatutárnom audite a o zmene of Act No 423/2015 on statutory audits and on audítorských štandardov, počas celého auditu International Auditing Standards, we exercise a doplnení zákona č. 431/2002 Z. z. o účtovníctve amendments to Act No 431/2002 on accounting, uplatňujeme odborný úsudok a zachovávame professional judgement and maintain professional v znení neskorších predpisov (ďalej len „zákon o as amended (hereinafter “Statutory Audits Act”), profesionálny skepticizmus. Okrem toho: scepticism throughout the audit. We also: štatutárnom audite“) týkajúcich sa etiky, vrátane concerning ethics, including the Auditors’s Code of Ethics, • Identifikujeme a posudzujeme riziká významnej • Identify and assess the risks of material misstatement Etického kódexu audítora, relevantných pre náš audit that are relevant to our audit of the Financial Statements, nesprávnosti účtovnej závierky, či už v dôsledku of the financial statements, whether due to fraud účtovnej závierky a splnili sme aj ostatné požiadavky and we also complied with all other requirements of podvodu alebo chyby, navrhujeme a uskutočňujeme or error, design and perform audit procedures týchto ustanovení týkajúcich sa etiky. Sme presvedčení, those provisions concerning ethical conduct. We believe audítorské postupy reagujúce na tieto riziká responsive
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