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- Πλούτων Νικολάκος
- 7 χρόνια πριν
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25 STEELMET ROMANIA S.A. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2009 PREPARED IN ACCORDANCE WITH THE MINISTRY OF FINANCE ORDER NO. 1752/2005
26 STEELMET ROMANIA S.A. Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) Summary Page Administrators report 3-4 Auditors report 5-7 Balance sheet 8-11 Income statement Cash flow statement 14 Statement of changes in equity 15 Notes to the financial statements Annex 1 to the financial statements
27 STEELMET ROMANIA S.A. Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) 3
28 STEELMET ROMANIA S.A. Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) 4
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32 STEELMET ROMANIA S.A. BALANCE SHEET (all amounts are expressed in RON unless otherwise stated) Row A. Non current assets I. Intangible assets 1. Set-up costs (acc ) Development costs (acc ) Concessions, patents, licenses, trade marks and similar rights and other intangible assets (acc ) Goodwill (acc ) Advances and intangible assets in progress (acc ) Total: (Row. 01 to 05) II. Tangible assets 1. Land and buildings (acc ) Technical equipment & machinery (acc ) Other equipment & furniture (acc ) Advances and tangible assets in progress (acc ) Total: (Row. 07 to 10) III. Investments 1. Controlling interests in Group companies (acc ) Intercompany receivables (acc ) Controlling interests (acc ) Receivables from controlling interests (acc ) Securities (acc ) Other long term investments (acc ) Total: (Row.12 to 17) Non current assets - total (row ) B. Current Assets I. Inventories 1. Raw materials and consumables (acc / / ) Work in progress (acc / ) Finished goods and merchandises (acc / / / ) Advances for inventory acquisition (acc. 4091) 23 - Total: (Row. 20 to 23)
33 STEELMET ROMANIA S.A. BALANCE SHEET (continued) (all amounts are expressed in RON unless otherwise stated) Row II. Receivables 1. Trade receivables (acc ) Intra-group receivables (acc ) Receivables from controlling interests (acc ) Other receivables (acc ) Capital account receivables (acc ) Total: (Row. 25 to 29) III. Short term investments Controlling interests within the Group (short term) (acc ) Other financial investments (acc ) Total (Row ) IV. Cash and cash equivalents (acc ) Current Assets Total (row ) C. Prepaid expenses (acc. 471) D. Short term liabilities 1. Debenture loans (acc ) Amounts due to crediting institutions (acc ) Advances payments from customers (acc 419) Trade payables (acc ) Trade notes payables (acc ) Intra- group payables (acc ) Payables related to controlling interests (acc ) Other payables, including fiscal debts social security (acc ) Total : (Row. 39 to 44) E. Current Assets net (row ) F. Total assets less current liabilities (row ) 9
34 STEELMET ROMANIA S.A. BALANCE SHEET (continued) (all amounts are expressed in RON unless otherwise stated) Row G. Long term liabilities 1. Debenture loans (acc ) Amounts due to crediting institutions ( ) Advances payments from customers (acc.419) Trade suppliers (acc ) Trade notes payables (acc ) Intra-group payables ( ) Amounts due with regard to controlling interests (acc ) Other payables (including debts to the budget state and social security budget) (acc ) Total : (Row. 48 to 55) H. Provision for risks and charges 1. Provisions for pensions and other related obligations (acc. 1515) Provisions for taxes (acc. 1516) Other provisions (acc ) Total provisions (Row. 57 to 59) I. Deferred revenues - investments subsidies (acc ) deferred revenues (acc. 472) Total (row ) J. Capital and reserves I. Capital 1. Subscribed and paid capital (acc. 1012) Subscribed and unpaid capital (acc. 1011) The patrimony of the Regia (acc. 1015) Total (row. 64 to 66) II. Share premium (acc. 104) III. Revaluation reserves (acc. 105) IV. Reserves 1. Legal reserves (acc. 1061) Reserves for own shares (acc 1063) Statutory or contractual reserves (acc. 1065) Other reserves (acc. 1068) Total (row. 70 to 73) Own shares (acc. 109) Gains related to share equity instruments (ct. 141) Losses related to share equity instruments (ct. 149)
35 STEELMET ROMANIA S.A. BALANCE SHEET (continued) (all amounts are expressed in RON unless otherwise stated) Row V. Retained earnings Balance C (acc. 117) Balance D (acc. 117) VI. Current year result Balance C (acc. 121) Balance D (acc. 121) Profit appropriation Own equity Total (row ) Public equity (acc. 1016) Equity Total (row 83+84) Approved as at 24 March 2010 by: Petros Michas Administrator Andreea Bati Chief Accountant 11
36 STEELMET ROMANIA S.A. INCOME STATEMENT (all amounts are expressed in RON unless otherwise stated) Row Turnover (row. 02 to 05) Sale of manufactured goods / services (acc ) Sale of purchased goods (acc. 707) Revenues from interest, recorded by leasing companies (acc. 766) Revenues from grants related to turnover (acc. 7411) Change in inventory (acc. 711) Balance C Balance D Revenues from production capitalized (acc ) Other operating income (acc ) OPERATING INCOME TOTAL (row ) a) Raw materials and consumables costs (acc ) Other material costs ( ) b) Other operating expenses (electricity, gas and water) (acc ) c) Cost of sales purchased goods (acc. 607) Salaries costs (row 16+17) a) Salaries (acc ) b) Social security costs (acc ) a) Adjustment to intangible and tangible assets (row 19-20) a.1) Depreciation (acc ) a.2) Revenues (acc. 7813) b) Impairment of current assets (row 22-23) b.1) Expenses (acc ) b.2) Revenues (acc ) Other operating expenses (row 25 to 28) External services (acc ) Taxes and related expenses (acc. 635) Expenditure for penalties, donations and ceased assets ) (acc. 658) Interest expenses, recorded by leasing companies (acc.666) Provisions for risks and charges (row 30-31) Expenses (acc. 6812) Revenues (acc OPERATING EXPENSES TOTAL (row 11 to ) OPERATING RESULT Profit (row 10-32) Loss (row 32-10)
37 STEELMET ROMANIA S.A. INCOME STATEMENT (continued) (all amounts are expressed in RON unless otherwise stated) Row Income from investments in other companies (acc ) out of which, income from related parties Income from other investments or long term receivables (acc. 763) out of which, income from related parties Interest income (acc 766) out of which, income from related parties Other financial revenues (acc ) FINANCIAL INCOME TOTAL (row ) Impairment of non-current and current investments Expenses (acc 686) Revenues (acc. 786) Interest expense (acc ) out of which, expense with related parties Other financial expenses (acc ) FINANCIAL EXPENSES TOTAL (row ) FINANCIAL RESULT Profit (row 42-49) Loss (row 49-42) RESULT FROM OPERATIONS AND FINANCIAL ACTIVITIES - Profit (row ) Loss (row ) Extraordinary income (acc. 771) Extraordinary expenses (acc. 671) RESULT FROM EXTRAORDINARY ACTIVITY - Profit (row 54-55) Loss (row 55-54) TOTAL INCOME (row ) TOTAL EXPENSES (row ) NET RESULT BEFORE TAX - Profit (row 58-59) Loss (row 59-58) INCOME TAX EXPENSE (acc. 691) Other taxes not included above (acc. 698) NET RESULT: - Profit (row ) Loss (row ) 65 - Approved as at 24 March 2010 by: Petros Michas Administrator Andreea Bati Chief Accountant 13
38 STEELMET ROMANIA S.A. CASH FLOW STATEMENT (all amounts are expressed in RON unless otherwise stated) Cash flows from operating activities Profit for the year before taxation Adjustments for: Depreciation and amortisation Profit on disposals of non-current assets - (8.652) Impairment of receivables / Losses on bad debts Write-back of the impairment of receivables - ( ) Interest expense Interest income (86.004) ( ) Unrealised exchange differences receivables 253 (5.361) Unrealised exchange differences payables ( ) Unrealised exchange differences leasing - - Operating profit before working capital changes Increase in inventories ( ) Increase in debtors and related parties ( ) Increase in creditors and related parties ( ) Cash generated from operations ( ) Interest paid (44.687) (1.485) Taxation paid ( ) ( ) Net cash from / (used in) operating activities ( ) Cash flows from investing activities Interest received Purchases of fixed assets ( ) ( ) Net cash from / (used) in investing activities (45.699) Cash flows from financing activities Sale of fixed assets Proceeds from bank loans Repayment of bank loans ( ) - Payments of finance lease liabilities - (44.361) Net cash used in financing activities - (17.672) Net increase in cash and cash equivalents ( ) Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Approved as at 24 March 2010 by: Petros Michas Administrator Andreea Bati Chief Accountant 14
39 STEELMET ROMANIA S.A. STATEMENT OF CHANGES IN EQUITY (all amounts are expressed in RON unless otherwise stated) Share capital Legal Reserve Other reserves Reatined earnings TOTAL Balance as of 31 December Net profit for the year Distribution to legal reserves ( ) - Balance as of 31 December Share capital Legal Reserve Other reserves Reatined earnings TOTAL Balance as of 31 December Net profit for the year Distribution to legal reserves (52.518) - Balance as of 31 December Approved as at 24 March 2010 by: Petros Michas Administrator Andreea Bati Chief Accountant 15
40 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 1: Non current assets Balance as at Additions Disposals Balance as at 1-Jan-09 Out of which: 31-Dec-09 Write offs (col.5=1+2-3) COST A B Intangibles Set-up and development costs X - Other intangibles X Advances and intangible assets in progress X - TOTAL (row 01 to 03) X Tangible Assets Land X Buildings Technical equipment and machinery Other equipment and furniture Prepayments and tangible assets in progress X TOTAL (row 05 to 09) Investments Non current assets - TOTAL (row )
41 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 1: Non current assets (continued) Balance as at Depreciation Charge Accumulated depreciation Balance as at 1-Jan of disposals 31-Dec-09 A B ACCUMULATED DEPRECIATION Intangibles Set-up and development costs Other intangibles TOTAL (row 13 to 14) Tangible Assets Land Buildings Technical equipment and machinery Other equipment and furniture TOTAL (row 16 to 19) Accumulated depreciation - TOTAL (row 15+20) NET NON CURRENT ASSETS (row 12-21)
42 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 1: Non current assets (continued) As at 31 December 2009, no pledges or warranties were placed on the non-current assets of the Company. NOTE 2: Provisions for risk and charges No provisions for risk and charges have been recognised as at 31 December NOTE 3: Profit Appropriation Destination Amount Net profit to be distributed: legal reserve Undistributed profit NOTE 4: Operating result analysis TURNOVER Cost of goods sold and of services rendered (3+4+5) 3. Direct expenses Expenses related to auxiliary operations Production overheads Gross margin (1-2) Sales and distribution expenses General and administration expenses Other operating income / (expenses) net ( ) Operating result ( )
43 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 5: Receivables and payables Receivables Balance as at 31 December 2009 Less than 1 year LIQUIDITY Above 1 year Trade receivables Trade receivables from group companies (see Note 14) Accrued receivables Accrued receivables from group companies (see Note 14) Impairment of receivables ( ) ( ) - Advances to suppliers Income tax receivable (see Note 13) Sundry debtors Balance as at 31 December 2008 Less than 1 year LIQUIDITY Above 1 year Trade receivables Trade receivables from group companies (see Note 14) Accrued receivables Accrued receivables from group companies (see Note 14) Impairment of receivables (2.803) (2.803) - Advances to suppliers Income tax receivable (see Note 13) Sundry debtors
44 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 5: Receivables and payables (continued) Liabilities Balance as at 31 December 2009 Less than 1 year DUE IN 1-5 years Above 5 years Trade payables Trade payables to group companies (see Note 14) Accrued payables Accrued payables to group companies (see Note 14) Advances from clients Salaries Social security fund Health fund Unemployment fund Other taxes related to salaries VAT payable Sundry creditors Balance as at 31 December 2008 Less than 1 year DUE IN 1-5 years Above 5 years Trade payables Trade payables to group companies (see Note 14) Accrued payables Accrued payables to group companies (see Note 14) Advances from clients Salaries Social security fund Health fund Unemployment fund Other taxes related to salaries VAT payable Sundry creditors
45 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 6: Accounting principles, policies and methods a) Basis of preparation of financial statements These financial statements have been prepared in accordance with Minister of Finance Order no. 1752/2005 ( MOF 1752/2005 ), modified and completed by Order no. 2374/2008 issued by the Ministry of Economy and Finances. MOF 1752/2005, with all further changes, requires that the financial statements should be prepared in accordance with: Accounting Law 82/1991 (republished) Disclosure requirements specified by MOF 1752/2005, with all further changes The source accounting records on which these financial statements are based are maintained in Romanian lei ( RON ). b) Foreign currency translations and balances Transactions arising in foreign currencies (primarily euro ( EUR )) are translated into RON at the rate of exchange of the date of the transaction. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated into RON at the period-end rates of exchange. The resulting foreign currency exchange gains and losses are recognised in the statement of income, as part of financial income or expense. At 31 December 2009 the closing exchange rates used for translating foreign currencies balances were EUR 1 = RON 4,2282, USD 1 = RON 2,9361 and at 31 December 2008 they were EUR 1 = RON 3,9852, USD 1 = RON 2,8342. The exchange rates used by the company are those published by the Romanian National Bank. c) Intangible assets Intangible assets are recognised according to the provisions of MFO 1752/2005 and are amortised over the period of the useful life of the asset. Intangible assets acquired separately from the business are capitalised at cost. Intangible assets excluding development costs, created within the business are not capitalised and expenditure is charged against profits or losses in the year in which it is incurred. d) Property plant and equipment There was no revaluation of the fixed assets carried on since the beginning of the activity. The property, plant and equipment are stated at cost less accumulated depreciation. The cost price of property, plant and equipment comprises of the purchase price, including import duties and non-refundable purchase taxes and directly attributable costs of bringing the asset to its present location and condition. 21
46 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 6: Accounting principles, policies and methods (continued) Depreciation is calculated on a straight-line basis over the whole useful lives of assets, as follows: Category Years Software 3 Technological equipments 5-15 Vehicles 5 Office equipment 3-15 The assets residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. Where the carrying amount of an asset is greater than its estimated recoverable amount, the asset is written down immediately to its recoverable amount. Expenditure for repairs and maintenance of property, plant and equipment is charged to the income statement of the year in which it is incurred. The cost of major renovations and other subsequent expenditure are included in the carrying amount of the asset when it is probable that future economic benefits in excess of the originally assessed standard of performance of the existing asset will flow to the Company. Major renovations are depreciated over the remaining useful life of the related asset. Gains and losses on disposal of property, plant and equipment are determined by comparing proceeds with carrying amount and are included in profit from operations. There were no borrowing costs capitalized in the value of the assets since the beginning of the activity. Impairment of assets Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to depreciation or amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash generating units). 22
47 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 6: Accounting principles, policies and methods (continued) e) Inventories Beginning with 1 January 2009 the Company has changed its valuation method from FIFO to WAC. Inventories are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and conditions. Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and costs necessary to make the sale. Where applicable, a provision is done for obsolete, slow moving or scraped inventories. f) Trade receivables Trade receivables are carried at original invoice amount less impairment of these receivables. An impairment of trade receivables is established when there is objective evidence that the Company will not be able to collect amounts due according to the original terms of receivables. The amount of the impairment is the difference between the carrying amount and the recoverable amount. The amount of the impairment is recognised in the income statement. g) Cash and cash equivalents Cash and cash equivalents comprise cash in hand, cash advances and short term deposits with an original maturity of three months or less. h) Trade payables Trade and other liabilities are carried at cost that is the fair value of the consideration to be paid in the future for the goods and services received, whether or not invoiced to the Company. i) Borrowings Borrowings are recorded initially at the proceeds received, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost. Any differences between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. j) Leased assets Where assets are financed by leasing arrangements that give rights approximating to ownership (finance leases), the assets are treated as if they were purchased outright. The amount capitalised is the present value of the minimum lease payments payable during the lease term. The corresponding leasing commitments are shown as obligations under finance leases. Depreciation on the relevant assets is charged to the income statement. Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to the income statement over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. The capital part reduces the amount payable to the lessor. 23
48 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 6: Accounting principles, policies and methods (continued) k) Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Where the Company expects a provision to be reimbursed, the reimbursement is recognised as a separate asset but only if it is virtually certain. l) Employee benefits Within the current activity, the company makes payments to the Romanian state for the benefit of their employees. All the company employees are included in the Pension Plan of the Romanian State. The company operates no other pension scheme or post-pensioning benefits plan and, as a consequence, there is no obligation regarding pensions. Moreover, the company has no obligation in supplying additional benefits to its former or present employees. m) Share capital Ordinary shares are classified as equity. n) Reserves The company has legal reserves and other reserves represented by the difference due to the restatement of the share capital as of 31 December o) Non-current liabilities Non current liabilities represent amounts that are due more than twelve months from the balance sheet date. p) Revenues Revenue is recognized in the accounting periods in which the services / goods are rendered / dispatched. r) Finance costs Interest expense and other borrowing costs are charged to the income statement as incurred with the exception on finance costs relating to development projects which are transferred to development cost until the date of completion. 24
49 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 6: Accounting principles, policies and methods (continued) s) Taxation Current tax liabilities and assets for the current and prior periods are measured at the amount expected to be paid to or recovered from the taxation authorities, using the tax rates and laws that have been enacted, or substantively enacted, by the balance sheet date. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Currently enacted tax rates are used in the determination of deferred tax. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred taxes relate to the same fiscal authority. t) Subsequent events Post year end events that provide additional information about the Company s position at the balance sheet date or those that indicate the going concern assumption is not appropriate (adjusting events), are reflected in the accompanying financial statements. Post year end events that are not adjusting events are disclosed in the notes when material. u) Contingencies Contingent liabilities are not recognised in the accompanying financial statements. They are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote. v) Related parties Parties are considered related when one party either through ownership, contractual rights, family relationship or otherwise, has the ability to directly or indirectly control, or significantly influence the other party. w) Comparative figures The financial statements will be presented as comparable with the ones presented in the prior period. If the comparability can not be assured, the figures from the prior period will be restated, and the adjustments will be presented in the financial statements. 25
50 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 7: Shares and debentures The share capital of the Company as at 31 December 2009 is RON , representing common shares with a nominal value of RON 42 each. The share capital was fully paid. Shareholders structure is presented in the table below : ELVAL S.A. 40,00% HALCOR S.A. 40,00% ETEM S.A. LIGHT METALS COMPANY 20,00% TOTAL 100,00% NOTE 8: Information regarding employees, administrators and management During the year ended 31 December 2009 the management of the company was provided by Mr. Petros Michas, as administrator and general manager, together with the other members of the Board of Administrators: Konstantinos Laios Avram Meyir Markos Kallergis Ioannidis Efkleidis Michas Petros - President of the Board of Administrators - Administrator - Administrator - Administrator - Administrator and General Manager The level of remuneration of the general manager was established by the Board of Administrators. The Company has no pension obligations to former administrators or managers as of 31 December No advances (except of the treasury advances) or loans were made to administrators or managers during the year ended 31 December As at 31 December 2009 there were no outstanding treasury advances given to the general manager. As of 31 December 2009 there were no guarantees or other future obligations made by the Company in relation to administrators or managers. The amounts representing gross salaries and related taxes for the year 2009 are as follows: Explanation Average number of employees during the year total Average number of employees during the year management 4 4 Average number of employees during the year employees
51 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 8: Information regarding employees, administrators and management (continued) Management Salary expense for the year Expenses with taxes related to salaries for the year Employees Salary expense for the year Expenses with taxes related to salaries for the year Total Salary expense for the year Expenses with taxes related to salaries for the year NOTE 9: Analysis of main financial ratios PROFITABILITY AND RETURN ON EQUITY Return on capital employed Profit before interest and taxation (A) Capital employed (B) A/B 6,22% 23,57% Return on equity Net profit (A) Equity (B) A/B 4,73% 20,27% Operating result ratio Gross profit from sales (A) Turnover (B) A/B 11,14% 8,62% Operating result ratio Profit from operation (A) Operating revenues (B) A/B 1,37% 3,81% Net profit ratio Net profit (A) Total income (B) A/B 1,21% 2,41% Fixed assets turnover Turnover (A) Fixed assets (B) A/B 29,97 59,15 Total assets turnover Turnover (A) Total assets (B) A/B 2,10 2,90 27
52 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 9: Analysis of main financial ratios (continued) DEBT Debt ratio Total liabilities (A) Total assets (B) A/B 44,11% 64,56% Gearing Total long term debts (A) - - Total assets less current liabilities (B) A/B - - Interest cover Profit before interest and taxation (A) Interest expense (B) A/B- times 24, ,92 LIQUIDITY AND WORKING CAPITAL Current ratio Current assets (A) Current liabilities (B) (A/B) 2,11 1,47 Quick ratio Current assets (A) Inventories (B) Current liabilities (C) (A-B)/C 1,18 0,94 Accounts receivable collection period Trade receivables (A) Turnover (B) (A/B)*365- days Inventory turnover period Inventories (A) Cost of goods sold (B) (A/B)*365- days Accounts payable payment period Trade payable (A) Cost of raw materials and consumables/ cost of services/ cost of goods sold (B) (A/B)*365- days
53 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 10: Other information a) General information The company Steelmet Romania S.A. was incorporated on March The company is registered at the Registry of Commerce Office under the number J40/2207/ with the fiscal code RO The company s premises are at no. 42 Drumul intre Tarlale Street, 3 rd district, Bucharest. The company s main object of activity is the sale of the metal products used in constructions into the Romanian market. The main suppliers for the goods bought for sales are the companies from the group (see Note 14). Until 31 December 2004 the financial statements of the Company were verified by the censors in accordance with the Companies Law no.31/1990 that has stipulated the fact that the financial statements should have been verified by censors or audited by independent financial auditors. b) Audit fees The contractual costs regarding the audit fees, for the financial statements as at 31 of December 2009, prepared in accordance with MFO No. 1752/2005 and for the ones prepared in accordance with IFRS, are in the amount of EUR , equivalent of RON at the closing exchange rate. NOTE 11: Cash and cash equivalents Cash and cash equivalents comprise the following amounts: 31 Decembrie Decembrie 2008 Cheques Bank accounts in RON Bank accounts in foreign currencies Petty cash in RON Cash advances - - Total cash and cash equivalents
54 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 12: Obligations under operating lease The minimum lease payments are analysed as follows: 31 December December 2008 Liabilities from operational leasing activities Up to 1 year Between 1 and 5 years More than 5 years - - Total The value of the operational leasing expenses is presented below: 31 December December 2008 The rent expenses Total NOTE 13: Tax on profit The expenses with the tax on profit comprise the followings: 31 December December 2008 Current tax on profit Deferred profit tax - - Total expenses with the tax on profit
55 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 13: Tax on profit (continued) The reconciliation between accounting profit, current tax on profit and the current liability for tax on profit is shown below: 31 Decembrie Decembrie 2008 Operating profit Profit from the financial activity ( ) Accounting result - profit Taxable losses carried forward - - Deduction of taxable income and legal reserves (52.518) ( ) Adding the non deductible expenses Taxable profit Current tax on profit expenses (2009 = 16%, 2008=16%) Profit tax payable as at the beginning of the year ( ) ( ) Donations (36.759) (74.000) Paid during the year ( ) ( ) Profit tax payable as at the end of the year ( ) ( ) NOTE 14: Related parties The Company is a part of the Viohalco Group of companies. The ultimate controlling party is Viohalco Hellenic Copper and Aluminium Industry S.A. from Greece. These financial statements are the individual financial statements of the Company and not the financial statements of the group. There is no need of consolidated financial statements, as the company has no subsidiaries or investments in associates. The related parties of Steelmet Romania S.A. as at 31 December 2009 are: 31
56 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 14: Related parties (continued) No. Name Country of Type of relation origin 1 Halcor S.A. Grecia actionar si parte a grupului Viohalco 2 Elval Hellenic Aluminium Industry S.A. Grecia actionar si parte a grupului Viohalco 3 Etem S.A. Grecia actionar si parte a grupului Viohalco 4 Steelmet Ltd. Cipru parte a grupului Viohalco 5 Icme Ecab S.A. Romania parte a grupului Viohalco 6 Viexal Ltd. Grecia parte a grupului Viohalco 7 Sofia Med S.A. Bulgaria parte a grupului Viohalco 8 Steelmet S.A. Sofia Bulgaria parte a grupului Viohalco 9 Etem Systems S.R.L. Romania parte a grupului Viohalco 10 Symetal S.A. Grecia parte a grupului Viohalco 11 Etalbond S.A. Grecia parte a grupului Viohalco Balances and transactions between related parties are presented in the tables below: AMOUNTS DUE FROM RELATED PARTIES: 31 Decembrie Decembrie 2008 Elval Hellenic Aluminium Industry S.A Etem Systems S.R.L Etalbond S.A Icme Ecab S.A Steelmet S.A. Sofia Total
57 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 14: Related parties (continued) AMOUNTS DUE TO RELATED PARTIES: 31 Decembrie Decembrie 2008 Elval Hellenic Aluminium Industry S.A Etem S.A Etem Systems S.R.L Etalbond S.A Halcor S.A Icme Ecab S.A Sofia Med S.A Steelmet S.A. Sofia Steelmet Ltd Symetal S.A Viexal Ltd Total SERVICES RENDERED: Elval Hellenic Aluminium Industry S.A Etalbond S.A Halcor S.A Etem S.A Steelmet S.A. Sofia Total SERVICES RECEIVED: Icme Ecab S.A Steelmet Ltd Elval Hellenic Aluminium Industry S.A Viexal Ltd Total
58 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 14: Related parties (continued) SALES OF FIXED ASSETS: Icme Ecab S.A Total SALES OF GOODS (STOCKS): Etem Systems S.R.L Icme Ecab S.A Etil S.A Total PURCHASES OF GOODS (STOCKS): Elval Hellenic Aluminium Industry S.A Etem S.A Etem Systems S.R.L Etalbond S.A Halcor S.A Sofia Med S.A Steelmet S.A. Sofia Symetal S.A Total The amounts representing balances in foreign currencies as at the year end were calculated using the closing exchange rates for the year 2009 and 2008, except of the balances in local currency. The transactions are presented at their historical values, as recorded in the accounting. 34
59 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 15: Financial risk management (1) Financial risk factors The Company is exposed to market price risk, interest rate risk, credit risk, liquidity risk and currency risk arising from the financial instruments it holds. The risk management policies employed by the Company to manage these risks are discussed below: (1.1) Market price risk Market price risk is the risk that the value of financial instruments will fluctuate as a result of changes in market prices. The Company's available for sale financial assets and financial assets at fair value through profit or loss are susceptible to market price risk arising from uncertainties about future prices of the investments. The Company's market price risk is managed through diversification of the investment portfolio. (1.2) Interest rate risk Interest rate risk is the risk that the value of financial instruments will fluctuate due to changes in market interest rates. The Company's income and operating cash flows are substantially independent of changes in market interest rates as the Company has no significant interest bearing assets. The Company is not exposed to interest rate risk since it does not have loans. The management of Company monitors interest rate fluctuations in a continuous manner and acts in consequence. (1.3) Credit risk Credit risk arises when a failure by counter parties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the balance sheet date. The Company has no significant concentration of credit risk. The Company has policies in place to ensure that sales of products and services are made to customers with an appropriate credit history and monitors on a continuous basis the ageing profile of its receivables. Cash balances are held with high credit quality financial institutions and the Company has policies to limit the amount of credit exposure to any financial institution. (1.4) Liquidity risk Liquidity risk is the risk that arises when the maturity of assets and liabilities does not match. An unmatched position potentially enhances profitability, but can also increase the risk of losses. The Company has procedures with the object of minimising such losses such as maintaining sufficient cash and other highly liquid current assets and by having available an adequate amount of committed credit facilities. (1.5) Currency risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk arises when future commercial transactions and recognised assets and liabilities are denominated in a currency that is not the Company's measurement currency. The Company is exposed to foreign exchange risk arising from various currency exposures primarily with respect to the Euro and the US Dollar. The Company's management monitors the exchange rate fluctuations on a continuous basis and acts accordingly. 35
60 STEELMET ROMANIA S.A. Notes to the Financial Statements for the year ended 31 December 2009 (all amounts are expressed in RON unless otherwise stated) NOTE 15: Financial risk management (continued) (1.6) Price risk Price risk is the risk of a financial instrument to fluctuate as a result of the changes in the market, even if these changes are caused by specific factors of individual financial instruments, caused by the issuer, or factors which affect all the financial instruments present on the market. (2) Fair value estimation The fair values of the Company's financial assets and liabilities approximate their carrying amounts at the balance sheet date. NOTE 16: Critical accounting estimates and professional judgements Estimates and professional judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will be, by definition, seldom equal to the actual results. NOTE 17: Contingencies and commitments The Company had no contingencies, capital or other commitments as at the end of the year NOTE 18: Taxation and legal environment in Romania The legislation and fiscal environment in Romania change frequently and are subject to different interpretations by various Ministries of the Government. Consequently, in case of a tax audit, the Company s judgment regarding legal and fiscal matters may not correspond to that of the Romanian tax authorities. Although the Company s management believes that it has adequately provided for tax liabilities, the risk remains that tax authorities could have different interpretation of legal and tax matters and the effect on the accompanying financial statements could be significant. NOTE 19: Post balance sheet events As at the date of the financial statements the company did not collect any amount due from RAAL S.A. Bistrita, as it was stated in the agreed schedule of payments. Elval Hellenic Aluminium Industry S.A. has assumed its full financial support in the case when the company will not recover the amounts receivable from the above mentioned client. Therefore, any negative potential impact related to the above matter might not affect the individual accounts of Steelmet Romania S.A.. However, the above matter might affect the consolidated accounts of the group. Except as presented above, there are no other material post balance sheet events, which have a bearing on the understanding of the financial statements for the year ended 31 December
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64 ΒΙΟΜΗΧΑΝΙΑ ΜΟΡΦΟΠΟΙΗΣΗΣ ΑΛΟΥΜΙΝΙΟΥ AΡ.Μ.Α.Ε. 9699/12/β/86/52 ΥΠΟΥΡΓΕΙΟ ΑΝΑΠΤΥΞΗΣ Α.Φ.Μ Δ.Ο.Υ. ΧΑΛΚΙΔΑΣ Ετήσιες Οικονομικές Καταστάσεις (Εταιρικές και Ενοποιημένες) σύμφωνα με τα Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης («ΔΠΧΠ») της 31ης Δεκεμβρίου 2009 Ο Πρόεδρος Δ.Σ. Ο Εντεταλμένος Σύμβουλος Ένας Σύμβουλος Ο Οικονομικός Διευθυντής ΝΙΚΟΛΑΟΣ Μ. ΠΑΣΣΑΣ Ν. ΒΑΣΙΛΕΙΟΣ Α. ΙΩΑΝΝΗΣ Γ. ΑΛΕΞΑΚΗΣ ΓΕΩΡΓΙΟΣ ΑΠΟΣΤΟΛΟΥ ΚΟΥΣΕΡΗΣ Α.Δ.Τ. Σ Α.Δ.Τ. Φ Α.Δ.Τ. Τ Α.Δ.Τ. ΑΕ Α.Μ Α ΤΑΞΗΣ ΒΙΟΜΑΛ Α.Ε. ΒΙΟΜΗΧΑΝΙΑ ΜΟΡΦΟΠΟΙΗΣΗΣ ΑΛΟΥΜΙΝΙΟΥ Α.Ε. ΑΡ.Μ.Α.Ε / 12 / Β / 86 / 52 Βατώντας Ν. Αρτάκης
65 ΒΙΟΜΗΧΑΝΙΑ ΜΟΡΦΟΠΟΙΗΣΗΣ ΑΛΟΥΜΙΝΙΟΥ Περιεχόμενα Σελίδα Ι. ΙΣΟΛΟΓΙΣΜΟΙ ΤΗΣ 31ης ΔΕΚΕΜΒΡΙΟΥ ΙΙ. ΚΑΤΑΣΤΑΣΕΙΣ ΛΟΓΑΡΙΑΣΜΟΥ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 4 ΙΙΙ. ΚΑΤΑΣΤΑΣΕΙΣ ΜΕΤΑΒΟΛΩΝ ΙΔΙΩΝ ΚΕΦΑΛΑΙΩΝ 5 ΙV. ΚΑΤΑΣΤΑΣΕΙΣ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 6 V. ΣΗΜΕΙΩΣΕΙΣ ΕΠΙ ΤΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ 7 1. ΓΕΝΙΚΕΣ ΠΛΗΡΟΦΟΡΙΕΣ 7 2. ΣΥΝΟΨΗ ΣΗΜΑΝΤΙΚΩΝ ΛΟΓΙΣΤΙΚΩΝ ΑΡΧΩΝ Πλαίσιο κατάρτισης των οικονομικών καταστάσεων Συναλλαγματικές μετατροπές Ενσώματα πάγια περιουσιακά στοιχεία Άϋλα περιουσιακά στοιχεία Απομείωση αξίας περιουσιακών στοιχείων Αποθέματα Εμπορικές και λοιπές βραχυπρόθεσμες απαιτήσεις Ταμειακά διαθέσιμα και ισοδύναμα Μετοχικό κεφάλαιο Δανεισμός Φορολογία Παροχές στο προσωπικό Επιχορηγήσεις Προβλέψεις Αναγνώριση εσόδων Πληροφόριση κατά τομέα Κέρδη / (ζημιές) ανά μετοχή Διανομή μερισμάτων Νέα πρότυπα και Διερμηνείες ΔΙΑΧΕΙΡΙΣΗ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΟΥ ΚΙΝΔΥΝΟΥ Παράγοντες χρηματοοικονομικού κινδύνου Σημαντικές λογιστικές εκτιμήσεις και κρίσεις της Διοικήσεως ΠΛΗΡΟΦΟΡΗΣΗ ΚΑΤΑ ΤΟΜΕΑ ΕΝΣΩΜΑΤΑ ΠΑΓΙΑ ΠΕΡΙΟΥΣΙΑΚΑ ΣΤΟΙΧΕΙΑ ΑΥΛΑ ΠΕΡΙΟΥΣΙΑΚΑ ΣΤΟΙΧΕΙΑ ΑΝΑΒΑΛΛΟΜΕΝΗ ΦΟΡΟΛΟΓΙΑ ΑΠΟΘΕΜΑΤΑ ΑΠΑΙΤΗΣΕΙΣ ΤΑΜΕΙΑΚΑ ΔΙΑΘΕΣΙΜΑ ΚΑΙ ΤΑΜΕΙΑΚΑ ΙΣΟΔΥΝΑΜΑ ΜΕΤΟΧΙΚΟ ΚΕΦΑΛΑΙΟ ΑΠΟΘΕΜΑΤΙΚΑ ΔΑΝΕΙΣΜΟΣ ΥΠΟΧΡΕΩΣΕΙΣ ΠΑΡΟΧΩΝ ΠΡΟΣΩΠΙΚΟΥ ΛΟΓΩ ΕΞΟΔΟΥ ΑΠΟ ΤΗΝ ΥΠΗΡΕΣΙΑ ΕΠΙΧΟΡΗΓΗΣΕΙΣ ΠΡΟΜΗΘΕΥΤΕΣ ΚΑΙ ΛΟΙΠΕΣ ΥΠΟΧΡΕΩΣΕΙΣ ΕΞΟΔΑ ΑΝΑ ΚΑΤΗΓΟΡΙΑ ΠΑΡΟΧΕΣ ΣΕ ΕΡΓΑΖΟΜΕΝΟΥΣ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΟ ΚΟΣΤΟΣ ΦΟΡΟΣ ΕΙΣΟΔΗΜΑΤΟΣ ΛΕΙΤΟΥΡΓΙΚΑ ΕΣΟΔΑ / ΕΞΟΔΑ (ΚΑΘΑΡΑ) ΤΑΜΕΙΑΚΕΣ ΡΟΕΣ ΑΠΟ ΛΕΙΤΟΥΡΓΙΚΕΣ ΔΡΑΣΤΗΡΙΟΤΗΤΕΣ 46 ΕΤΗΣΙΕΣ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ 31/12/2009 1
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