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NUME SOCIETATE

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)

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

II. PROPERTY, PLANT AND EQUIPMENT


1. Land and buildings
2. Technical equipment & machinery
3. Other equiment & furniture
4. Advances & tangible assets in progress
TOTAL (row 07 to 10)

07
08
09
10
11

III. FINANCIAL INVESTMENTS


1. Shares in subsidiaries
2. Loans to subsidiaries
3. Investments in associates
4. Loans given to associates
5. Investments held as non-current assets
6. Other loans
TOTAL (row 12 to 17)

12
13
14
15
16
17
18

NON-CURRENT ASSETS TOTAL (row 6+11+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

II. RECEIVABLES (amounts receivable in a period


above one year will be disclosed separately for each
item)
1. Trade receivables
2. Receivables from subsidiaries
3. Receivables from associates
4. Other receivables
5. Share capital called up but not paid up
TOTAL (row 25 to 29)

25
26
27
28
29
30

III. SHORT TERM INVESTMENTS

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

IV. PETTY CASH AND BANK ACCOUNTS

34

CURRENT ASSETS TOTAL

35

C.

PREPAYMENTS

36

D.

LIABILITIES: AMOUNTS PAYABLE IN A PERIOD


BELOW ONE YEAR
1. Debenture loans
2. Bank loans
3. Advance payments from customers
4. Trade suppliers
5. Trade notes payable
6. Payables to subsidiaries
7. Amounts due to associates
8. Other payables (including debts to the state budget and
social security budget
TOTAL (row 37 to 44)

E.
F.
G.

H.

I.

37
38
39
40
41
42
43
44
45

NET CURRENT ASSETS/NET CURRENT LIABILITIES


(row 35 + 36 45 63)

46

TOTAL ASSETS MINUS CURRENT LIABILITIES


(row 19 + 46 )

47

LIABILITIES: AMOUNTS PAYABLE IN A PERIOD


ABOVE ONE YEAR
1. Debenture loans
2. Bank loans
3. Advance payments from customers
4. Trade suppliers
5. Trade notes payable
6. Payables to subsidiaries
7. Payables to associates
8. Other payables (including debts to the state budget and
social security budget)
TOTAL (row 48 to 55)

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

CAPITAL AND RESERVES


I. CAPITAL
1. Paid in capital
2. Un-paid capital
3. State regis patrimony (state owned shares)
TOTAL (row 67 to 69)
II. SHARE PREMIUM

67
68
69
70
71

III. REVALUATION RESERVE

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

Gains related to own shares instruments


Losses related to own shares instruments

79
80

V. PROFIT OR LOSS CARRIED FORWARD

VI. PROFIT OR LOSS FOR THE YEAR

Balance
C
Balance
D
Balance
C
Balance
D

81
82
83
84

Profit appropriation

85

EQUITY TOTAL (row 70+71+72+7778+7980+81


82+838485)

86

Public patrimony

87

CAPITAL TOTAL (row 86 + 87)

88

Balance at:
1 January
31 December
2010
2010
1
2

DELMET PROD SRL


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)

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.

Income related to the costs of work in


progress

3.

Production made by the entity for its own needs and


capitalized

09

4.

Other operating income


out of which, revenues from negative
goodwill
OPERATING INCOME TOTAL
(row 01 + 07 08 + 09 + 10)

10
11

5.

a) Raw materials and consumables expenses


Other material expenses
b) Other external expenses (with energy and water)
c) Merchandise expenses
Commercial discounts received

13
14
15
16
17

Personnel expenses (row 19 + 20), out of which:


a) Salaries and wages
b) Social security costs

18
19
20

7.

a) Adjustment to tangible and intangible assets value


(row 22 23)
a.1) Expenses
a.2) Income
b) Adjustment of the value of current assets (row 25 26)
b.1) Expenses
b.2) Income

21

Other operating expenses (row 28 to 31)


8.1. Expenses regarding external services
8.2. Expenses with other taxes, duties and assimilated
payments
8.3. Other expenses
Expenses on refinancing interest carried by the entities
erased from the General Records and which still have
lease contracts in progress
Adjustments related to provisions (row 33 34)

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

10. Income from other investments and credits which are


included in non-current assets
- out of which, income from affiliates

40

11.

Interest income
- out of which, income from affiliates
Other financial income

42
43
44

FINANCIAL INCOME TOTAL (row 38 + 40 + 42 + 44)

45

12. Adjustment of the value of financial assets and financial


investments held as current assets (row 47 - 48)
- Expenses
- Income

46

13. Expenses on interest


- out of which, expenses in relation with affiliates
Other financial expenses

49
50
51

41

47
48

FINANCIAL EXPENSES TOTAL (row 46 + 49 + 51)

52

FINANCIAL PROFIT / LOSS


- Profit (row 45 52)
- Loss (row 52 45)

53
54

14. CURRENT PROFIT / LOSS


- Profit ( 12 + 45 - 35 - 52)
- Loss ( 35 + 52 - 12 - 45)

55
56

15. Extraordinary revenues

57

16. Extraordinary expenses

58

17. EXTRAORDINARY PROFIT OR LOSS


- Profit (row 57 - 58)
- Loss (row 58 - 57)

59
60

TOTAL INCOME (row 12 + 45 + 57)


TOTAL EXPENSES (row 35 + 52 + 58)

61
62

GROSS PROFIT OR LOSS


- Profit (row 61 - 62)
- Loss (row 62 - 61)

63
64

Year ended
Prior
Current
1
2

Description
A

Row
B

18. Income tax

65

19. Other taxes not presented among the above items

66

20. FINANCIAL YEAR NET PROFIT OR LOSS:


- Profit (row 63 - 65 - 66)
- Loss (row 64 + 65 + 66); (65 + 66 - 63)

67
68

Year ended
Prior
Current
1
2

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)

STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY


for the financial year ended 31 December 2010
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)

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

STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY


for the financial year ended 31 December 2010
(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.

STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY


for the financial year ended 31 December 2010
(all amounts are expressed in Romanian Lei (RON), unless otherwise stated)

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

STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY


for the financial year ended 31 December 2010
(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.

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)

Date informative / Information data


Cod 30
Nr.
rd. /
Row
no.
B
1
2

I. Date privind rezultatul inregistrat / Result


A
Unitati care au inregistrat profit / Units with profit
Unitati care au inregistrat pierdere / Units with loss

II. Date privind platile restante /


Information on outstanding payments
0
Plati restante - total (rd. 04+08+14 la 18+22) din care: /
Outstanding payments - total (row 04+08+14 to 18+22) of
which:
Furnizori restanti - total (rd. 05 la 07), din care: /
Outstanding suppliers - total (row 05 to 07), out of which:
- peste 30 de zile / above 30 days
- peste 90 de zile / above 90 days
- peste 1 an / above 1 year
Obligatii restante fata de bugetul asigurarilor sociale - total
(rd. 09 la 13), din care: / Outstanding liabilities to social
securities budget - total (row 09 to 13), out of which
- contributii pentru asigurari sociale de stat datorate de
angajatori, salariati si alte persoane asimilate / contributions
to state social securities due by employers, employees and
other related persons
- contributii pentru fondul asigurarilor sociale de sanatate /
contributions to the health fund
- contributia pentru pensia suplimentara / contributions to
the supplementary pension fund
- contributii pentru bugetul asigurarilor pentru somaj /
contributions to the unemployment fund
- alte datorii sociale / other social liabilities
Obligatii restante fata de bugetele fondurilor speciale si alte
fonduri / Outstanding liabilities to special funds budgets and
other funds
Obligatii restante fata de alti creditori /
Outstanding liabilities to other creditors
Impozite si taxe neplatite la termenul stabilit la bugetul de
stat /
Outstanding taxes to the State Budget not paid at due term
Impozite si taxe neplatite la termenul stabilit la bugetele
locale /
Outstanding taxes to the local budget not paid at due term
Credite bancare nerambursate la scadenta - total (rd. 19 la
21), din care: / Bank loans not repaid at due date - total (row
19 to 21), out of which:
- restante dupa 30 de zile / outstanding above 30 days
- restante dupa 90 de zile / outstanding above 90 days
- restante dupa 1 an / outstanding above 1 year
Dobanzi restante / Outstanding interests

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)

Date informative (continuare) / Information data (continued)

III. Numarul mediu de salariati /


Average number of employees
A
Numarul mediu de salariati / Average number of employees

Nr.
rd. /
Row
no.
B
23

31 decembrie
2009 /
31 December
2009
1

IV.Plati de dobanzi si redevente /


Payments of interest and royalties
A
Venituri brute din dobanzi platite de persoanele juridice romane catre persoanele fizice
nerezidente din statele membre ale Uniunii Europene, din care: /
Gross income from interest paid by Romanian legal entities to non-resident individuals
from the Member States, out of which:
-impozitul datorat la bugetul de stat / tax due to the State Budget
Venituri brute din dobanzi platite de persoanele juridice romane catre persoanele
juridice afiliate nerezidente din statele membre ale Uniunii Europene, din care: / Gross
revenues from interest paid by Romanian legal entities to non resident related parties,
legal entities from Member States, out of which:
-impozitul datorat la bugetul de stat / tax due to the State Budget
Venituri din redevente platite de persoanele juridice romane catre persoanele juridice
afiliate nerezidente din statele membre ale Uniunii Europene,din care: / Income from
royalties paid by Romanian legal entities to non-resident related parties legal entities
from the Member States, out of which:
-impozitul datorat la bugetul de stat / tax due to the State Budget

V.Tichete de masa / Meal tickets


A
Contravaloarea tichetelor de masa acordate salariatilor /
Meal tickets given to employees

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

din fonduri publice / from public funds

32

din fonduri private / from private funds

33

VI.Cheltuieli efectuate pentru activitatea de cercetare dezvoltare**) / Expenses


for research and development
A
Cheltuieli de cercetare-dezvoltare, in care: / Research and development expenses,
out of which:

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)

VI. Cheltuieli de inovare***) / Innovation expenses***)


A
Cheltuieli de inovare Total (rd.35 la 37), din care: /
Innovation expenses total (row 35 to 37), out of which:
- cheltuieli de inovare finalizate in cursul perioadei /
Innovation expenses finalized during the year
- cheltuieli de inovare in curs de finalizare in cursul perioadei /
Innovation expenses in progress during the year
- cheltuieli de inovare abandonate in cursul perioadei /
Innovation expenses canceled during the year

VIII. Alte informatii / Other information


A
Imobilizari financiare, in sume brute (rd. 39+47), din care: / Financial
assets gross value (row 39+47), out of which:
Actiuni detinute la entitatile afiliate, interese de participare, alte titluri
imobilizate si obligatiuni pe termen lung, in sume brute (rd.40 la 46),
din care: / Shares held in affiliated entities, participating interests, other
securities and long term bonds, in gross amounts (row 40 to 46), out
of which:
- actiuni cotate emise de rezidenti / listed shares issued by residents
-actiuni necotate emise de rezidenti / unlisted shares issued by
residents
- parti sociale emise de rezidenti / social individual shares issued by
residents
- obligatiuni emise de rezidenti / bonds issued by residents
- actiuni emise de organismele de plasament colectiv (inclusiv de SIFuri) emise de rezidenti / shares issued by collective investment bodies
(including by SIFs) issued by residents
- actiuni si parti sociale emise de nerezidenti / shares and social
individuals shares issued by non-residents
- obligatiuni emise de nerezidenti / bonds issued by non-residents
Creante imobilizate, in sume brute (rd. 48+49), din care: / Trade
receivables for non-current assets, in gross amounts, (row 43+44), out
of which:
- creante imobilizate in lei si exprimate in lei , a caror decontare se face
in functie de cursul unei valute / trade receivables for non-current
assets in RON and expressed in RON, whose settlement is made
based on the exchange rate currency
- creante imobilizate in valuta / trade receivables for non-current assets
in foreign currency
Creante comerciale , avansuri acordate furnizorilor si alte conturi
asimilate, in sume brute / trade receivables , advances to suppliers and
other similar accounts, in gross amounts
Creante in legatura cu personalul si conturi asimilate / Receivables
related to personnel and similar accounts
Creante in legatura cu bugetul asigurarilor sociale si bugetului statului /
Receivables related to social security budget and state budget
Creantele entitatii in relatiile cu entitatile afiliate / Entity receivables in
the relations with affiliated entities
Alte creante / Other receivables
Dobanzi de incasat / Interest receivable
Investitii pe termen scurt, in sume brute (rd. 57 la 63), din care: / Short

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)

VIII. Alte informatii / Other information


A
term investments, in gross amounts (row 57 to 63), out of which:
-actiuni cotate emise de rezidenti / listed shares issued by residents
-actiuni necotate emise de rezidenti / unlisted shares issued by
residents
-parti sociale emise de rezidenti / social individual shares issued by
residents
-obligatiuni emise de rezidenti / bonds issued by residents
-actiuni emise de organismele de plasament colectiv rezidente (inclusiv
de SIF-uri) / shares issued by resident collective investment bodies
(including by SIFs)
- actiuni emise de nerezidenti / shares issued by non-residents
- obligatiuni emise de nerezidenti / bonds issued by non-residents
Alte valori de incasat/ Other amounts receivable
Casa in lei si in valuta (rd. 66+67), din care: Petty cash in RON and
foreing currency (row 66+67), out of which:
-in lei / in RON
-in valuta / in foreign currency
Conturi curente la banci in lei si in valuta (rd. 69+70), din care: /
Current accounts at banks in RON and foreign currency (row 69+70),
out of which :
-in lei / in RON
-in valuta / in foreign currency
Alte conturi curente la banci si acreditive (rd. 72+73), din care: / Other
current accounts at banks and letters of credit (row 72+73), out of
which
-sume in curs de decontare, acreditive si alte valori de incasat , in lei /
amounts under settlement, letter of credit and other receivables to be
cashed , in RON
-sume in curs de decontare si acreditive in valuta / amounts under
settlement and letters of credit in foreign currency
Datorii (rd. 75+78+81+84+87+90+91+94 la 100), din care: / Debts (row
75+78+81+84+87+90+91+94 to 100), out of which:
-Imprumuturi din emisiuni de obligatiuni si dobanzile aferente , in sume
brute (rd. 76+77), din care: / Loans from issue of bonds together with
related interest,in gross values (row 76+77), out of which:
-in lei / in RON
-in valuta / in foreign currency
-Credite bancare interne pe termen scurt si dobanzile aferente (rd.
79+80), din care: / Domestic short-term bank loans and related
interests (row 79+80), out of which:
-in lei / in RON
-in valuta / in foreign currency
-Credite bancare externe pe termen scurt si dobanzile aferente (rd.
82+83), din care: / Foreign short-term bank loans and related interests
(row 82+83), out of which:
-in lei / in RON
-in valuta / in foreign currency
-Credite bancare pe termen lung si dobanzile aferente (rd. 85+86), din
care: / Long term bank loans and related interests (row 85+86), out of
which:
-in lei / in RON
-in valuta / in foreign currency
-Credite externe pe termen lung (rd. 88+89), din care: / Foreign long
term bank loans (row 88+89):
-in lei / in RON
-in valuta / in foreign currency

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)

VIII. Alte informatii / Other information


A
-Credite de la trezoreria statului: / Loans from the state treasury:
-Alte imprumuturi si dobanzile aferente (rd. 92+93), din care: / Other
loans and related interests (row 92+93), out of which:
-in lei si exprimate in lei, a caror decontare se face in functie de cursul
unei valute / in RON and expressed in RON, whose settlement is made
according to the rate of a currency
-in valuta / in foreign currency
-Datorii comerciale, avansuri primite de la clienti si alte conturi
asimilate, in sume brute / Commercial debts, advances received from
customers and other similar accounts in gross amount
-Datorii in legatura cu personalul si conturi asimilate/ Debts related to
personnel and similar accounts
-Datorii in legatura cu bugetul asigurarilor sociale si bugetul statului/
Debts related to social insurances budget and to state budget
-Datoriile entitatii in relatiile cu entitatile afiliate / Entities debts in the
relations with affiliated entities
-Sume datorate actionarilor/asociatilor / Payables to shareholders
-Alte datorii / Other debts
-Dobanzi de platit/ Interest payable
Capital subscris varsat (rd. 102 la 105), din care / Subscribed paid
capital (row 102 to 105) , out of which:
-actiuni cotate1) / listed shares1)
-actiuni necotate2) / unlisted shares2)
-parti sociale / social individual shares
-capital subcris varsat de nerezidenti / subscribed capital paid by nonresidents
Brevete si licente / Patents and licenses

VIII. Informatii privind cheltuielile cu colaboratorii / Information


regarding the co-workers expenses
- Cheltuieli cu colaboratorii / Co-workers expenses

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)

Situatia activelor imobilizate / Statement of non-current assets


Cod 40

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

Valori brute / Gross values


Reduceri / Decreases
din care:
dezmembrari
si casari /
out of which
Sold final
Cresteri /
decommissio (col. 5 = 1+2-3) /
Increases
Total
ning
Closing balance
2
3
4
5

01
02
03
04

05
06
07
08
09
10

Imobilizari financiare /
Long term financial investments

11

ACTIVE IMOBILIZATE - TOTAL


(rd.04+10+11) / NON CURRENT ASSETS TOTAL (row 04+10+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)

Situatia amortizarii activelor imobilizate / Statement of non-current assets depreciation

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)

Situatia ajustarilor pentru depreciere / Impairment adjustments statement

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

AJUSTARI PENTRU DEPRECIERE TOTAL (rd. 25+31+32) /


Impairment adjustments TOTAL (row
25+31+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,

Intocmit / Prepared by,

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