ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΘΥΓΑΤΡΙΚΩΝ ΟΜΙΛΟΥ ΕΤΕΜ 31/12/2010
ΠΕΡΙΕΧΟΜΕΝΑ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ALUBUILD SRL...3 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SCG DOO...8 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SRL...12 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ STEELMET S.A. A.M 831757874U...17 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ STEELMET SA A.M 115252741U...22 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ MOPPETS LTD...27 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ QUANTUM S.A....32 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SYSTEMS LLC UKRAINE...37 ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΑΛ ΑΜΑΡ...40 2
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ALUBUILD SRL 3
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 31/12/2010 ASSETS Non-current assets Property, plant and equipment - Total non-current assets - Current assets Inventories - Commercial and Other receivables 530.884 Cash and cash equivalents 56.430 Total current assets 587.314 Total assets 587.314 EQUITY Equity atributable to Parent Company's shareholders Share capital 10.000 Other reserves 73 Retained earnings -1.680.401 Total -1.670.328 Minority interests Total equity -1.670.328 LIABILITIES Long-term liabilities Employee benefit liabilities - Total long-term liabilities - Short-term liabilities Suppliers and other liabilities 2.257.641 Total short-term liabilities 2.257.641 Total liabilities 2.257.641 Total Equity and Liabilities 587.314 4
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 12months 31/12/2010 Revenue 57.792 Cost of sales (64.405) Gross profit (6.613) Selling and distribution expenses (65.352) Administrative expenses (53.845) Other operating income / (expenses) -net 35.387 Operating results (90.423) Financial expenses net 896 Profits before taxes (89.527) Income tax - Profit of the period from continuing operations (89.527) Attributable to: Shareholders of the parent company (89.527) Minority interest - (89.527) 5
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Share capital Attributable to Shareholders of the parent company Fair value reserve Other reserves Retained earnings Foreign exchange differences due to consolidation of foreign subsidiaries Balance at 1 January 2009 10.000-73 -305.237 - -295.163 Net profit / (loss) of the period - - - (1.285.637) - (1.285.637) Total recognised profit / (loss) of the period - - - (1.285.637) - (1.285.637) Balance at 31 December 2009 10.000-73 (1.590.874) - (1.580.801) Total Balance at 1 January 2010 10.000-73 -1.590.874 - -1.580.801 Net profit / (loss) of the period - - - (89.527) - (89.527) Total recognised profit / (loss) of the period - - - (89.527) - (89.527) Balance at 31 December 2010 10.000-73 (1.680.401) - (1.670.328) 6
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 Cash flows from operating activities 1/1 to 31/12/2010 Cash flows from operating activities -1.309 Interest paid -1.526 Net cash flows from operating activities -2.835 Cash flows from investing activities Sale of of property, plant and equipment 27.992 Sale of available-for-sale financial assets 14.923 Net cash flows from investing activities 42.915 Cash flows from financing activities Net cash flows from financing activities - Net (decrease) / increase in cash on hand and equivalent cash accounts 40.080 Cash on hand at the beginning of the period 16.350 Cash on hand at the end of the period 56.430 7
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SCG DOO 8
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 ASSETS Non-current assets 31/12/2010 Property, plant and equipment 217.818 Intangible assets 1.952 Total non-current assets 219.770 Current assets Inventories 640.999 Commercial and Other receivables 1.926.146 Cash and cash equivalents 177.589 Total current assets 2.744.734 Total assets 2.964.504 EQUITY Equity atributable to Parent Company's shareholders Share capital 597.532 Foreign exchange differences due to consolidation of foreign subsidiaries -112.642 Retained earnings -916.687 Total -431.798 Minority interests Total equity -431.798 LIABILITIES Long-term liabilities Deferred tax liabilities 891 Total long-term liabilities 891 Short-term liabilities Suppliers and other liabilities 3.395.410 Total short-term liabilities 3.395.410 Total liabilities 3.396.302 Total Equity and Liabilities 2.964.504 9
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 12months 31/12/2010 Revenue 3.560.040 Cost of sales (2.898.127) Gross profit 661.913 Selling and distribution expenses (546.666) Administrative expenses (96.434) Other operating income / (expenses) -net (505.718) Operating results (486.905) Financial expenses net 1.457 Profits before taxes (485.448) Income tax 148 Profit of the period from continuing operations (485.300) Attributable to: Shareholders of the parent company (485.300) Minority interest - (485.300) 10
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Attributable to Shareholders of the parent company Share capital Fair value reserve Other reserves Retained earnings Foreign exchange differences due to consolidation of foreign subsidiaries Balance at 1 January 2009 597.532 - - -213.301-85.782 298.449 Net profit / (loss) of the period - - - (218.087) -21.357 (239.444) Total recognised profit / (loss) of the period - - - (218.087) (21.357) (239.444) Balance at 31 December 2010 597.532 - - (431.387) (107.140) 59.005 Total Balance at 1 January 2009 597.532 - - -431.387-107.140 59.005 Net profit / (loss) of the period - - - (485.300) -5.503 (490.802) Total recognised profit / (loss) of the period - - - (485.300) (5.503) (490.802) Balance at 31 December 2010 597.532 - - (916.687) (112.642) (431.798) 11
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SRL 12
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 ASSETS Non-current assets 31/12/2010 Property, plant and equipment 45.933 Intangible assets 4.256 Other long-term receivables 20.460 Total non-current assets 70.649 Current assets Inventories 553.080 Commercial and Other receivables 1.538.770 Cash and cash equivalents 27.242 Total current assets 2.119.092 Total assets 2.189.741 EQUITY Equity atributable to Parent Company's shareholders Share capital 595.000 Other reserves -102.470 Retained earnings -2.623.558 Total -2.131.028 Minority interests Total equity -2.131.028 LIABILITIES Long-term liabilities Loans - Total long-term liabilities - Short-term liabilities Suppliers and other liabilities 3.663.522 Loans 657.247 Total short-term liabilities 4.320.769 Total liabilities 4.320.769 Total Equity and Liabilities 2.189.741 13
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 12 months 31/12/2010 Revenue 2.106.628 Cost of sales -1.971.492 Gross profit 135.136 Selling and distribution expenses -452.437 Administrative expenses -473.359 Other operating income / (expenses) -net -7.297 Operating results -797.957 Financial expenses net -85.938 Profits before taxes -883.895 Income tax -1.532 Profit of the period from continuing operations -885.427 Attributable to: Shareholders of the parent company -885.427 Minority interest -885.427 14
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 COMPANY Share capital Fair value reserve Other reserves Retained earnings Total Balance at 1 January 2009 595.000 - -74.700-1.055.516-535.216 Net profit / (loss) of the period - - - -811.711-811.711 Fx diference due to converting in Euro - - -29.902 125.416 95.514 Balance at 31 December 2009 595.000 - -104.602-1.741.811 -.251.413 Balance at 1 January 2010 595.000 - -104.602-1.741.811-1.251.413 Profit / (loss) recognised directly in equity - - - - - Net profit / (loss) of the period - - - -885.427-885.427 Transfer of reserves - - - -125.416-125.416 Dividend - - - - - Fx diference due to converting to Euro in 2009 - - 2.132 129.096 131.228 Balance at 31 December 2010 595.000 - -102.470-2.623.558-2.131.028 15
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 Cash flows from operating activities 1/1 to 31/12/2010 Profits before tax -883.895 Depreciation of tangible assets 18.027 Depreciation of intangible assets 4.142 Interest charges -25.234 Increase/(decrease) in provisions -2.804 Increase/(decrease) in stocks 536.582 Increase/(decrease) in receivables -1.050.874 Increase/(decrease) in liabilities 1.160.010 Other (please clarify) 44.731 Income tax paid -1.531 Other tax and due 28.525 Net cash generated from operating activities -172.322 Cash flows from investing activities Purchase of property, plant and equipment (PPE) -74.834 Purchase of intangible assets -406 Proceeds from sale of PPE 19.586 Net cash generated from investing activities -55.654 Cash flows from financing activities Borrowings received 232.100 Net cash generated from financing activities 232.100 Net decrease or raise in cash and cash equivalents 4.125 Cash and cash equivalents at beginning of the period 23.117 Cash and cash equivalents at end of the period 27.242 16
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ STEELMET S.A. A.M 831757874U 17
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 ASSETS Non-current assets 31/12/2010 Property, plant and equipment 145.799 Investments in associates 504.078 Investments in subsidiaries 1.199.874 Total non-current assets 1.849.751 Current assets Commercial and Other receivables 232 Cash and cash equivalents 930 Total current assets 1.162 Total assets 1.850.913 EQUITY Equity atributable to Parent Company's shareholders Share capital 175.565 Other reserves 361.730 Retained earnings 620.491 Total 1.157.785 Minority interests Total equity 1.157.785 LIABILITIES Long-term liabilities Total long-term liabilities - Short-term liabilities Suppliers and other liabilities 693.127 Total short-term liabilities 693.127 Total liabilities 693.127 Total Equity and Liabilities 1.850.913 18
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 12months 31/12/2010 Revenue - Cost of sales - Gross profit - Selling and distribution expenses - Administrative expenses (28.870) Operating results (28.870) Financial expenses net (38.095) Profits before taxes (66.965) Income tax - Profit of the period from continuing operations (66.965) Attributable to: Shareholders of the parent company (66.965) Minority interest (66.965) 19
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Share capital Attributable to Shareholders of the parent company Fair value reserve Other reserves Retained earnings Foreign exchange differences due to consolidation of foreign subsidiaries Balance at 1 January 2009 175.565-361.730 748.573-1.285.867 Net profit / (loss) of the period - - - (61.117) - (61.117) Balance at 31 December 2009 175.565-361.730 687.456-1.224.751 Total Balance at 1 January 2010 175.565-361.730 687.456-1.224.751 Net profit / (loss) of the period - - (66.965) - (66.965) Balance at 31 December 2010 175.565-361.730 620.491-1.157.785 20
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 Cash flows from operating activities 1/1 to 31/12/2010 Profits before tax -66.965 Increase/(decrease) in receivables 8 Increase/(decrease) in liabilities 63.086 Net cash generated from operating activities -3.872 Cash flows from investing activities Net cash generated from investing activities - Cash flows from financing activities Net cash generated from financing activities - Net decrease or raise in cash and cash equivalents -3.872 Cash and cash equivalents at beginning of the period 4.801 Exchange differences on cash and cash equivalents - Cash and cash equivalents at end of the period 930 21
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ STEELMET SA A.M 115252741U 22
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 31/12/2010 ASSETS Non-current assets Property, plant and equipment 34.072.523 Intangible assets 437.870 Investment property 5.337.206 Investments in subsidiaries 1.399.981 Total non-current assets 41.247.581 Current assets Inventories 18.909.649 Commercial and Other receivables 19.777.150 Derivatives 66.314 Cash and cash equivalents 224.664 Total current assets 38.977.777 Total assets 80.225.358 EQUITY Equity atributable to Parent Company's shareholders Share capital 18.496.705 Other reserves 1.931.519 Retained earnings 17.520.577 Total 37.948.801 Minority interests Total equity 37.948.801 LIABILITIES Long-term liabilities Loans 1.724.236 Deferred tax liabilities 604.924 Employee benefit liabilities 33.143 Government grands 1.150.720 Total long-term liabilities 3.513.023 Short-term liabilities Suppliers and other liabilities 13.407.545 Loans 25.255.256 Provisions 100.733 Total short-term liabilities 38.763.533 Total liabilities 42.276.556 Total Equity and Liabilities 80.225.358 23
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 12 months 31/12/2010 Revenue 58.759.328 Cost of sales (51.054.061) Gross profit 7.705.267 Selling and distribution expenses (7.447.574) Administrative expenses (1.482.389) Other operating income / (expenses) -net 2.371.540 Operating results 1.146.844 Financial expenses net (878.019) Profits before taxes 268.825 Income tax (218.400) Profit of the period from continuing operations 50.424 Attributable to: Shareholders of the parent company 50.424 Minority interest 50.424 24
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Share capital Attributable to Shareholders of the parent company Fair value reserve Other reserves Retained earnings Foreign exchange differences due to consolidation of foreign subsidiaries Balance at 1 January 2009 18.496.705-1.636.582 16.246.047-36.379.334 Profit / (loss) recognised directly in equity - - 294.937 - - 294.937 Net profit / (loss) of the period - - - 1.224.106-1.224.106 Balance at 31 December 2009 18.496.705-1.931.519 17.470.153-37.898.378 Total Balance at 1 January 2010 18.496.705-1.931.519 17.470.153-37.898.378 Profit / (loss) recognised directly in equity - - - - - - Net profit / (loss) of the period - - - 50.424-50.424 Balance at 31 December 2010 18.496.705-1.931.519 17.520.577-37.948.801 25
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 1/1 to 31/12/2010 Cash flows from operating activities Profits before tax 268.825 Depreciation of tangible assets 2.083.743 Depreciation of intangible assets 111.340 Depreciation of investment property 346.124 Profits/(losses) from the sale of investment activities -4.326.317 Interest charges 1.166.401 (Income) interest -288.382 Increase/(decrease) in provisions -122.101 Increase/(decrease) in stocks 2.739.825 Increase/(decrease) in receivables 2.599.339 Increase/(decrease) in liabilities -344.979 Other (please clarify) -75.885 Interest paid -1.256.368 Net cash generated from operating activities 2.901.566 Cash flows from investing activities Purchase of property, plant and equipment (PPE) -6.939.485 Proceeds from sale of PPE 6.900.000 Interest received 288.382 Raise in participation to subsidiaries -1.399.981 Net cash generated from investing activities -1.151.084 Cash flows from financing activities Borrowings received 29.479.377 Repayment of borrowings -31.446.638 Changes in leasing capital -813 Grants for the period 72.118 Net cash generated from financing activities -1.895.955 Net decrease or raise in cash and cash equivalents -145.473 Cash and cash equivalents at beginning of the period 370.137 Cash and cash equivalents at end of the period 224.664 26
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ MOPPETS LTD 27
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 ΕΝΕΡΓΗΤΙΚΟ Μη κυκλοφορούν ενεργητικό Επενδύσεις σε θυγατρικές επιχειρήσεις 63.764,00 Σύνολο 63.764,00 Κυκλοφορούν ενεργητικό Εµπορικές και Λοιπές απαιτήσεις 2.054.701,00 Ταµειακά διαθέσιµα και ισοδύναµα 49.022,00 Σύνολο 2.103.723,00 Σύνολο ενεργητικού 2.167.487,00 Ι ΙΑ ΚΕΦΑΛΑΙΑ Ίδια κεφάλαια αποδιδόµενα στους µετόχους Μετοχικό κεφάλαιο 18.403,00 Αποθεµατικό υπέρ το άρτιο 2.243.446,00 Κέρδη/ (ζηµιές) εις νέον -80.765,00 Σύνολο 2.181.084,00 ικαιώµατα µειοψηφίας Σύνολο ιδίων κεφαλαίων 2.181.084,00 ΥΠΟΧΡΕΩΣΕΙΣ Μακροπρόθεσµες υποχρεώσεις Σύνολο 0,00 Βραχυπρόθεσµες υποχρεώσεις Προµηθευτές και λοιπές υποχρεώσεις 2.869,00 Υποχρέωση από φόρο εισοδήµατος -16.466,00 Σύνολο -13.597,00 Σύνολο υποχρεώσεων -13.597,00 Σύνολο ιδίων κεφαλαίων και υποχρεώσεων 2.167.487,00 28
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 31 εκεµβρίου 2010 Πωλήσεις 31.000 Κόστος Πωληθέντων - Μεικτό Κέρδος 31.000 Έξοδα διάθεσης - Έξοδα διοίκησης -31.729 Λοιπά έσοδα / (έξοδα) εκµετάλλευσης (καθαρά) - Αποτελέσµατα εκµετάλλευσης -729 Χρηµατοοικονοµικά έσοδα 1.377 Χρηµατοοικονοµικά έξοδα -236 Έσοδα από µερίσµατα - Κέρδη/ Ζηµιές συµµετοχών - Κέρδη/ Ζηµιές από συγγενείς επιχειρήσεις - Κέρδη προ φόρων 412 Φόρος εισοδήµατος -137 Καθαρά κέρδη χρήσης από συνεχιζόµενες δραστηριότητες 275 29
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Αποδιδόµενα στους µετόχους της µητρικής Μετοχικό κεφάλαιο & Αποθεµατικό Υπέρ το Άρτιο Αποθεµατικά εύλογης αξίας Λοιπά αποθεµατικά Αποτελέσµατα εις νέον Συναλλαγµατικές διαφορές ενοποίησης Σύνολο Υπόλοιπο στις 1 Ιανουαρίου 2010 2.261.849 - - -81.040-2.180.809 Καθαρό κέρδος χρήσης - - - 275-275 Σύνολο αναγνωρισµένου καθαρού κέρδους χρήσης - - - 275-275 Υπόλοιπο στις 31 εκεµβρίου 2010 2.261.849 - - -80.765-2.181.084 30
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 Ταµειακές ροές από λειτουργικές δραστηριότητες 31/12/2010 Αποτέλεσµα Περιόδου 275 Προσαρµογές για: Φόρο 137 (Έσοδα) τόκων -1.377 Έξοδα τόκων 236 Σύνολο -729 Μεταβολές Κεφαλαίου κίνησης (Αύξηση)/ µείωση απαιτήσεων -5.681 Αύξηση/ (µείωση) υποχρεώσεων 1.599 Σύνολο -4.082 Ταµειακές ροές από λειτουργικές δραστηριότητες -4.811 Καταβληθέντες τόκοι -236 Καταβληθείς φόρος εισοδήµατος 3.356 Καθαρές ταµειακές ροές από λειτουργικές δραστηριότητες -1.691 Ταµειακές ροές από επενδυτικές δραστηριότητες Τόκοι που εισπράχθηκαν (χρηµατοδοτικής δραστηριότητας) 1.377 Καθαρές ταµειακές ροές από χρηµατοδοτικές δραστηριότητες 1.377 Καθαρή (µείωση)/ αύξηση στα ταµειακά διαθέσιµα και ισοδύναµα -314 Ταµειακά διαθέσιµα στην αρχή της χρήσης 49.336 Ταµειακά διαθέσιµα στο τέλος της χρήσης 49.022 31
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ QUANTUM S.A. 32
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 31/12/2010 ASSETS Non-current assets Property, plant and equipment 2.667.200 Intangible assets 36.871 Total non-current assets 2.704.071 Current assets Inventories 1.048.282 Commercial and Other receivables 350.959 Cash and cash equivalents 32.272 Total current assets 1.431.513 Total assets 4.135.583 EQUITY Equity atributable to Parent Company's shareholders Share capital 2.599.855 Retained earnings -1.154.488 Total 1.445.367 Minority interests - Total equity 1.445.367 LIABILITIES Long-term liabilities Deferred tax liabilities 25.465 Total long-term liabilities 25.465 Short-term liabilities Suppliers and other liabilities 636.747 Loans 2.000.000 Provisions 28.005 Total short-term liabilities 2.664.751 Total liabilities 2.690.216 Total Equity and Liabilities 4.135.583 33
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 31/12/2010 Revenue 1.300.188 Cost of sales (1.624.260) Gross profit (324.073) Selling and distribution expenses (675) Administrative expenses (147.986) Other operating income / (expenses) -net (44.775) Operating results (517.509) Financial expenses net (73.700) Profits before taxes (591.209) Income tax 2.106 Profit of the period from continuing operations (589.102) Attributable to: Shareholders of the parent company (589.102) Minority interest (589.102) 34
ΜΕΤΑΒΟΛΗ Ι ΙΩΝ ΚΕΦΑΛΑΙΩΝ 31/12/2010 Attributable to Shareholders of the parent company Share capital Fair value reserve Other reserves Retained earnings Total Balance at 1 January 2009 600.001 - - (12.638) 587.363 Net profit / (loss) of the period - - - (283.341) (283.341) (Purchase) / Sale of own shares 999.831 - - - 999.831 Balance at 31 December 2009 1.599.832 - - (295.979) 1.303.853 Balance at 1 January 2010 1.599.832 - - -295.979 1.303.853 Profit / (loss) recognised directly in equity - - - - - Net profit / (loss) of the period - - - (589.102) (589.102) (Purchase) / Sale of own shares 1.000.023 - - - 1.000.023 Other (please name) - - - (269.407) (269.407) Balance at 31 December 2010 2.599.855 - - (1.154.488) 1.445.367 35
ΚΑΤΑΣΤΑΣΗ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ 31/12/2010 31/12/2010 Cash flows from operating activities Profits before tax -591.208 Depreciation of tangible assets 176.008 Depreciation of intangible assets 4.691 Interest charges 76.864 Increase/(decrease) in provisions 8.074 Increase/(decrease) in stocks -338.349 Increase/(decrease) in receivables 308.776 Increase/(decrease) in liabilities -552.977 Interest paid -76.864 Net cash generated from operating activities -984.984 Cash flows from investing activities Purchase of property, plant and equipment (PPE) -194.557 Purchase of intangible assets -13.936 Net cash generated from investing activities -208.493 Cash flows from financing activities Borrowings received 1.050.000 Net cash generated from financing activities 1.050.000 Net decrease or raise in cash and cash equivalents -143.477 Cash and cash equivalents at beginning of the period 175.749 Exchange differences on cash and cash equivalents - Cash and cash equivalents at end of the period 32.272 36
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ETEM SYSTEMS LLC UKRAINE 37
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 31/12/2010 Ενεργητικό Μη Κυκλοφορούν Ενεργητικό Ενσώµατα Πάγια 20.352 Άϋλα περιουσιακά στοιχεία 778 Σύνολο Μη Κυκλοφορούντος Ενεργητικού 21.131 Κυκλοφορούν Ενεργητικό Αποθέµατα 453.112 Εµπορικές και Λοιπές Απαιτήσεις 514.727 Ταµειακά ιαθέσιµα και Ισοδύναµα 87.813 Σύνολο Κυκλοφορούντος Ενεργητικού 1.055.653 Σύνολο Ενεργητικού 1.076.783 Ι ΙΑ ΚΕΦΑΛΑΙΑ Ίδια Κεφάλαια Αποδιδόµενα στους Μετόχους Μετοχικό Κεφάλαιο 829.187 Συναλλαγµατικές διαφορές ενοποίησης ξένων θυγατρικών 113.927 Κέρδη/ (Ζηµίες) είς νέον -791.219 Σύνολο 151.895 Σύνολο Ιδίων Κεφαλαίων 151.895 ΥΠΟΧΡΕΩΣΕΙΣ Μακροπρόθεσµες Υποχρεώσεις - Βραχυπρόθεσµες Υποχρεώσεις Προµηθευτές και λοιπές υποχρεώσεις 924.888 Σύνολο Βραχυπρόθεσµων Υποχρεώσεων 924.888 Σύνολο Υποχρεώσεων 924.888 Σύνολο Υποχρεώσεων & Ιδίων Κεφαλαίων 1.076.783 38
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 31- εκ-10 Πωλήσεις 1.324.993 - Κόστος Πωληθέντων 1.085.842 Μεικτό Κέρδος 239.151 Έξοδα διάθεσης -176.342 Έξοδα διοίκησης -96.977 Λοιπά έσοδα / (έξοδα) εκµετάλλευσης (καθαρά) -25.513 Αποτελέσµατα εκµετάλλευσης -59.681 Χρηµατοοικονοµικά έσοδα 428.216 Χρηµατοοικονοµικά έξοδα -319.302 Κέρδη προ φόρων 49.233 Φόρος εισοδήµατος - Καθαρά κέρδη χρήσης από συνεχιζόµενες δραστηριότητες 49.233 39
ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ AL AMAR 40
ΙΣΟΛΟΓΙΣΜΟΣ 31/12/2010 31/12/2010 Ενεργητικό Μη Κυκλοφορούν Ενεργητικό Ενσώµατα Πάγια 5.893.707 Λοιπές Απαιτήσεις 2.454 Σύνολο Μη Κυκλοφορούντος Ενεργητικού 5.896.161 Κυκλοφορούν Ενεργητικό Εµπορικές και Λοιπές Απαιτήσεις 312.064 Ταµειακά ιαθέσιµα και Ισοδύναµα 139.533 Σύνολο Κυκλοφορούντος Ενεργητικού 451.597 Σύνολο Ενεργητικού 6.347.758 Ι ΙΑ ΚΕΦΑΛΑΙΑ Ίδια Κεφάλαια Αποδιδόµενα στους Μετόχους Μετοχικό Κεφάλαιο 3.819.136 Συναλλαγµατικές διαφορές ενοποίησης ξένων θυγατρικών 167.359 Κέρδη/ (Ζηµίες) είς νέον -506.630 Σύνολο 3.479.865 ικαιώµατα Μειοψηφίας -10.666 Σύνολο Ιδίων Κεφαλαίων 3.469.199 ΥΠΟΧΡΕΩΣΕΙΣ Μακροπρόθεσµες Υποχρεώσεις - Βραχυπρόθεσµες Υποχρεώσεις Πιστωτές ιάφοροι 2.878.559 Σύνολο Βραχυπρόθεσµων Υποχρεώσεων 2.878.559 Σύνολο Υποχρεώσεων 2.878.559 Σύνολο Υποχρεώσεων & Ιδίων Κεφαλαίων 6.347.758 41
ΚΑΤΑΣΤΑΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ 31/12/2010 31- εκ-10 Πωλήσεις - Κόστος Πωληθέντων - Μεικτό Κέρδος - Έξοδα διάθεσης - Έξοδα διοίκησης -106.657 Λοιπά έσοδα / (έξοδα) εκµετάλλευσης (καθαρά) - Αποτελέσµατα εκµετάλλευσης - Χρηµατοοικονοµικά έσοδα - Χρηµατοοικονοµικά έξοδα - Έσοδα από µερίσµατα - Κέρδη/ Ζηµιές συµµετοχών - Κέρδη/ Ζηµιές από συγγενείς επιχειρήσεις - Κέρδη προ φόρων -106.657 Φόρος εισοδήµατος - Καθαρά κέρδη χρήσης από συνεχιζόµενες δραστηριότητες - 42