Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
A.
B.
Description
A
NON-CURRENT ASSETS
I. INTANGIBLES
1. Set-up costs
2. Development expenses
3. Concessions rights, patents, licenses, trade marks and
other similar rights and other intangible assets
4. Goodwill
5. Advances and intangible assets in progress
TOTAL (row 01 to 05)
Row
B
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
CURRENT ASSETS
I. INVENTORIES
1. Raw materials and consumables
2. Work in progress
3. Finished goods and merchandise
4. Advances for inventory acquisition
TOTAL (row 20 to 23)
20
21
22
23
24
25
26
27
28
29
30
Balance at:
1 January
31 December
2010
2010
1
2
Description
A
1. Shares in subsidiaries
2. Other short term investments
TOTAL (row 31 + 32)
Row
B
31
32
33
34
35
C.
PREPAYMENTS
36
D.
E.
F.
G.
H.
I.
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
PROVISIONS
1. Provision for pensions and related liabilities
2. Provisions for tax
3. Other provisions
TOTAL (row 57 to 59)
57
58
59
60
DEFERRED INCOME
1. Investment subsidies
2. Deferred income total (row 63 + 64), out of which:
Amounts to be reversed in a period below one year
Amounts to be reversed in a period above one year
Negative goodwill
TOTAL (row 61 + 62+65)
61
62
63
64
65
66
Balance at:
1 January
31 December
2010
2010
1
2
Description
A
J.
Row
B
67
68
69
70
71
72
IV. RESERVES
1. Legal reserves
2. Statutory and contractual reserves
3. Realized revaluation reserve
4. Other reserves
TOTAL (row 73 to 76)
Own shares
73
74
75
76
77
78
79
80
Balance
C
Balance
D
Balance
C
Balance
D
81
82
83
84
Profit appropriation
85
86
Public patrimony
87
88
Balance at:
1 January
31 December
2010
2010
1
2
1.
Description
Row
A
B
1. Net turnover (row 02+0304+05+06)
01
Sold production
02
Income from sale of goods
03
Commercial discounts awarded
04
Income from interest carried by the entities erased from the 05
General Records and which still have lease contracts in
progress
Income from operating subsidies related to net turnover
06
2.
3.
09
4.
10
11
5.
13
14
15
16
17
18
19
20
7.
21
27
28
29
8.
Balance C
Balance D
07
08
12
22
23
24
25
26
30
31
32
Year ended
Prior
Current
1
2
Description
A
- Expenses
- Income
OPERATING EXPENSES TOTAL
(row 13 to 16 -17+18 + 21+ 24 + 27 + 32)
9.
OPERATING PROFIT/LOSS
- Profit (row 12 35)
- Loss (row 35 12)
Income from financial investments (subsidiaries and
associates)
- out of which, income from subsidiaries
Row
B
33
34
35
36
37
38
39
40
11.
Interest income
- out of which, income from affiliates
Other financial income
42
43
44
45
46
49
50
51
41
47
48
52
53
54
55
56
57
58
59
60
61
62
63
64
Year ended
Prior
Current
1
2
Description
A
Row
B
65
66
67
68
Year ended
Prior
Current
1
2
2010
Increases
Balance as at
1 January
Total,
2010
Out of which By transfer
Item description
Issued capital
State owned shares
Share premium
Revaluation reserves
Legal reserves
Statutory or contractual reserves
Realized revaluation reserve
Other reserves
Own shares
Gains related to own shares instruments
Losses related to own shares instruments
Retained earnings (unappropriated profit or
unused loss)
Retained earnings from first time application of
IAS, less IAS 29
Retained earnings from correction of accounting
errors
Retained earnings from first time application of
Directive 4
Profit or loss for the period
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Profit appropriation
Total equities
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
Decreases
Total
Out of which
By transfer
Balance as at
31 December
2010
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
2009
Increases
Balance as at
1 January
Total,
2009
Out of which By transfer
Item description
Issued capital
State owned shares
Share premium
Revaluation reserves
Legal reserves
Statutory or contractual reserves
Realized revaluation reserve
Other reserves
Own shares
Gains related to own shares instruments
Losses related to own shares instruments
Retained earnings (unappropriated profit or
unused loss)
Retained earnings from first time application of
IAS, less IAS 29
Retained earnings from correction of accounting
errors
Retained earnings from first time application of
Directive 4
Profit or loss for the period
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Balance C
Balance D
Profit appropriation
Total equities
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
10
Decreases
Total
Out of which
By transfer
Balance as at
31 December
2009
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
11
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Nr.
rd. /
Row
no.
0
Nr. unitati /
No. of units
1
Sume / Amounts
2
1
Total
col 2+3,
din care /
Total
column 2+3
out of
which:
1
Pentru
activitatea
curenta /
For current
activity
2
3
4
5
6
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
12
Pentru
activitatea de
investitii /
For
investments
3
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Nr.
rd. /
Row
no.
B
23
31 decembrie
2009 /
31 December
2009
1
Sume / Amounts
2
0
25
26
0
0
27
28
0
0
29
Nr.
rd. /
Row
no.
B
30
Sume / Amounts
1
Nr.
rd. /
Row
no.
B
31
Sume / Amounts
1
0
32
33
Nr.
rd. /
Row
no.
1
24
31 decembrie
2010 /
31 December
2010
2
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
13
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Nr.
rd. /
Row
no.
B
34
31 decembrie
2009 /
31 December
2009
1
0
35
36
37
Nr.
rd. /
Row
no.
B
38
31 decembrie
2009 /
31 December
2009
1
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
14
31 decembrie
2010 /
31 December
2010
2
31 decembrie
2010 /
31 December
2010
2
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Nr.
rd. /
Row
no.
B
31 decembrie
2009 /
31 December
2009
1
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
15
31 decembrie
2010 /
31 December
2010
2
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Nr.
rd. /
Row
no.
B
90
91
31 decembrie
2009 /
31 December
2009
1
31 decembrie
2010 /
31 December
2010
2
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
Nr.
rd. /
Row
no.
107
31 decembrie
2009 /
31 December
2009
31 decembrie
2010 /
31 December
2010
0
*) Doar pentru completarea acestei note, la statutul de persoane juridice afiliate se vor avea in vedere prevederile art. 7 alin. (1)
pct. 21 din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare
**) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamentala,
cercetarea aplicativa, dezvoltarea tehnologica si inovarea, stabilite potrivit prevederilor Ordonantei Guvernului nr. 57/2002 privind
cercetarea stiintifica si dezvoltarea tehnologica, aprobata de modificari si completari prin Legea nr. 324/2003, cu modificarile si
completarile ulterioare.
***) Cheltuilelile de inovare se determina potrivit Regulamentului (CE) nr. 1.450/2004 al comisiei din 13 august 2004 de punere in
aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European si a Consiliului privind productia si dezvoltarea statisticilor
comunitare privind inovarea, publicat in Jurnalul Oficial al Uniunii Europene seria L nr. 267 din 14 august 2004.
1)
Titluri de valoare care confera drepturi de proprietate asupra societatilor negociabile pe piete reglementate sau alte piete
secundare.
2)
Titluri de valoarea care confera drepturi de proprietate asupra societatilor, care nu sunt negociabile sau tranzactionate pe piete
organizate.
*) Only for the purpose of this note, the statute of related parties - legal entities shoudl be considered as defined inthe provisions of
Art. 7, par. (1) point 21 of Law no. 571/2003 on the Fiscal Code, as amended, will be taken into consideration.
**) It will be filled in with the costs incurred for research and development, and basic research, respectively, applied research,
technological development and innovation, established in accordance with the provisions of the Government Ordinance no. 57/2002
on scientific research and technological development, as approved with amendments by Law no. 324/2003, as amended.
***) The innovation expenses will be determined according to the (EC) Regulation no. 1.450/2004 of the Commission of 13 August
2004 implementing Decision no. 1.608/2003/EC of the European Parliament and of the Council concerning the production and
development of Community statistics on innovation published in the Official Journal of the European Union series L no. 267 of 14
August 2004.
1)
Securities giving property rights over companies that are negotiable on regulated markets or on other secondary markets.
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
16
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
17
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Elemente de imobilizari /
Non current assets
A
Imobilizari necorporale / Intangibles
Cheltuieli de constituire si dezvoltare /
Set-up and development costs
Alte imobilizari / Other intangibles
Avansari si imobilizari necorporale in curs /
Advances and intangible assets in progress
TOTAL (rd. 01 la 03) / Total (row 1 to 3)
Imobilizari corporale / Tangible assets
Terenuri / Land
Constructii / Buildings
Instalatii tehnice si masini /
Technical equipment and machinery
Alte instalatii, utilaje si mobilier /
Other equipment and furniture
Avansuri si imobilizari corporale in curs /
Advances and tangible assets in progress
TOTAL (rd. 05 la 09) / Total (row 5 to 9)
Nr.
rd. /
Row
no.
B
Sold initial /
Opening
balance
1
01
02
03
04
05
06
07
08
09
10
Imobilizari financiare /
Long term financial investments
11
12
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
18
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Elemente de imobilizari /
Non-current assets
A
Imobilizari necorporale / Intangibles
Cheltuieli de constituire si dezvoltare /
Set-up and development expenses
Alte imobilizari / Other intangibles
TOTAL (rd. 13+14)
Imobilizari corporale / Tangible assets
Terenuri / Land
Constructii / Buildings
Instalatii tehnice si masini /
Technical equipment and machinery
Alte instalatii, utilaje si mobilier /
Other equipment and furniture
TOTAL (rd. 16 la 19)
AMORTIZARI - TOTAL (rd. 15+20) /
DEPRECIATION - TOTAL (row 15+20)
Nr.
rd. /
Row
no.
B
Amortizare in
Amortizare aferenta
cursul anului /
imobilizarilor scoase
Sold initial / Depreciation
din evidenta /
Opening
during the
Depreciation relating to
balance
year
write-offs
6
7
8
13
14
15
16
17
18
19
20
21
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
19
Amortizare la
sfirsitul anului
(col. 9 = 6+7-8) /
Accumulated
depreciation in
the closing
balance
9
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Elemente de imobilizari /
Non-current assets
A
Imobilizari necorporale / Intangibles
Cheltuieli de constituire si dezvoltare /
Set-up and development costs
Alte imobilizari / Other non-current assets
Avansuri si imobilizari necorporale in curs /
Advances and intangible assets in progress
TOTAL (rd. 22 la 24)
Imobilizari corporale / Tangible assets
Terenuri / Land
Constructii / Buildings
Instalatii tehnice si masini /
Technical equipment and machinery
Alte instalatii, utilaje si mobilier /
Other equipments and furniture
Avansuri si imobilizari corporale in curs /
Advances and tangible assets in progress
TOTAL (rd. 26 la 30)
Nr. rd.
/
Row
no.
B
Sold initial /
Opening
balance
10
Ajustari
constituite in
cursul
exercitiului
financiar /
Impairment
adjustments
set during the
year
11
Ajustari reluate la
venituri /
Impairment
adjustments
charged to
income
12
Sold final
(col. 13 = 10+1112) /
Closing balance
13
22
23
24
25
26
27
28
29
30
31
Imobilizari financiare /
Long term financial investments
32
33
Situatiile financiare de la pagina [3] la pagina [xx] au fost semnate la data de [luna /zi], 2011 de catre:
The financial statements on pages [3] to [xx] were signed on [Month/ day], 2011 by:
Administrator / Administrator,
Numele si prenumele /
Name and surname
Numele si prenumele /
Name and surname
Calitatea / Position
Semnatura / Signature
Stampila unitatii / Company stamp
Semnatura / Signature
Nr. de inregistrare in organismul profesional /
Registration number of professional
organization
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
20
NUME COMPANIE
NOTE LA SITUATIILE FINANCIARE INDIVIDUALE /
NOTES TO THE SEPARATE FINANCIAL STATEMENTS
pentru exercitiul financiar incheiat la 31 decembrie 2010/
for the financial year ended 31 December 2010
(toate sumele sunt exprimate in lei noi (RON), daca nu este specificat altfel) /
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)
Traducerea in limba engleza are scop informativ. Limba romana este limba oficiala utilizata pentru raportare. /
English translation is for information purposes only. Romanian language text is the official text for submission.
21