072131FAR - Modif GEF 1

MAZARS ROMANIA
End period: 31.12.2007

Roto Romania
FA Register as at
Reviewed by: ___

Prepared by: GEF
Date: 08.01.2008
31.12.2007
Aim:
Valuation
-817
Method:
Obtained the fixed assets register from the client for the period under review and tested the depreciation charge for the period 01.01.2007 - 31.12.2007.
Compared the depreciation charge for the year 2007 from the FAR computed by the client against the depreciation expense charged in the P&L # 681 Depreciation expenses.
Findings:
All amounts are expressed in RON
Acc.
No.
Inv.
No.
inv .
new No.
Description of the asset
Acq date
Date of
function
Purchase price
Useful
life
years
Depreciation
method
Charge 12
months
Acc deprec
Dec 06
NBV Dec 06
Remaining
useful life at
01.01.2007
Monthly
charge
Charge 12
months 07
Acc deprec
December 07
NBV
December
07
208 Intangibles
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
27 501-510
28 511-520
29 521-530
43
43
43
43
43
43
43
43
43
43
43
537
538
539
540
541
532
533
534
535
536
531
Soft Norton Antivirus

Soft Office 2003
Licenta client terminal svr
Soft Naviworld
Soft licenta Naviworld
Upgrade naviworld
Upgrade naviworld
Upgrade naviworld
Upgrade naviworld
Cut-off adjustment naviworld
Upgrade naviworld
Upgrade naviworld
MBS license improvement
NORTON ANTIVIRUS 2007
OFFICE 2003 SB ENG OEM
Upgrade naviworld
17/06/04
17/06/04
17/06/04
15/11/04
20/12/04
16/05/05
16/05/05
27/07/05
26/04/05
01/01/05
28/11/05
21/11/05
08/05/06
22/05/06
9/4/2006
10/30/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/21/2006
12/22/2006
12/23/2006
12/24/2006
12/25/2006
12/21/2006
Opening balance # 208 Other intangibles assets

Additions
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
542
543
544
545
546
547
548
549
550
551
License V10.1 & CD Pack 1YR

1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
1/25/2007
Upgrade MBS
1/31/2007
Upgrade MBS
2/28/2007
Upgrade MBS
7/2/2007
Licenta Charisma HR 1.353 EUR
10/29/2007
Soft 266,65 Euro
11/20/2007
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
183555287.xls.ms_office, Test_depr_FAR HH
01/07/04
01/07/04
01/07/04
15/11/04
20/12/04
16/05/05
16/05/05
27/07/05
26/04/05
01/01/05
01/12/05
01/12/05
01/06/06
01/06/06
01/10/06
01/11/06
208o
2,034
8,870
2,767
60,598
138,804
3,474
2,110
473
6,227
-4,900
5,840
1,165
1,518
7,458
2,750
2,254
247
247
247
247
247
718
718
718
718
718
1702.11
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
247,968
194
194
194
194
194
194
194
194
194
194
7571.09
407.53
250.72
4533.63
919
637
637
637
637
637
637
637
637
637
637
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
678
2,957
922
30,299
35,395
1,737
1,055
236
3,113
-1,633
2,920
583
559
2,748
550
322
1,695
7,392
2,306
30,299
103,408
1,737
1,055
236
3,113
-3,266
2,920
583
559
2,748
550
322
0
0
0
0
0
0
0
0
0
0
0
339
1,478
461
30,299
35,395
1,737
1,055
236
3,113
-1,634
2,920
583
959
4,710
2,200
1,932
247
247
247
247
247
718
718
718
718
718
1,702
82,441
155,657
92,311
6
6
6
12
12
12
12
12
12
12
12
12
12
12
12
12
36
36
36
36
36
36
36
36
36
36
12
36
36
36
36
36
36
36
36
36
36
11
10
5
36
36
36
36
36
36
36
36
36
36
36
36
56.50
246.38
76.85
2,524.92
2,949.60
144.75
87.90
19.69
259.44
(136.13)
243.35
48.54
79.91
392.50
183.34
161.00
6.86
6.86
6.86
6.86
6.86
19.94
19.94
19.94
19.94
19.94
141.84
5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
688.28
40.75
50.14
125.93
25.54
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69
339
1,478
461
30,299
35,395
1,737
1,055
236
3,113
-1,634
2,920
583
959
4,710
2,200
1,932
82
82
82
82
82
239
239
239
239
239
1,702
2,034
8,870
2,767
60,598
138,804
3,474
2,110
473
6,227
-4,900
5,840
1,165
1,518
7,458
2,750
2,254
82
82
82
82
82
239
239
239
239
239
1,702
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
165
165
165
165
165
479
479
479
479
479
0
89,095
244,752
3,217
59
59
59
59
59
59
59
59
59
59
7,571
408
251
252
26
18
18
18
18
18
18
18
18
18
18
59
59
59
59
59
59
59
59
59
59
7,571
408
251
252
26
18
18
18
18
18
18
18
18
18
18
135
135
135
135
135
135
135
135
135
135
0
0
0
4,282
894
619
619
619
619
619
619
619
619
619
619
10/27/2013, 9:49 AM
MAZARS ROMANIA
Roto Romania
FA Register as at
Reviewed by: ___

Prepared by: GEF
Date: 08.01.2008
31.12.2007

Acc.
No.
Inv.
No.
inv .
new No.
208
208
208
208
208
208
Acq date
Date of
function

11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
11/29/2007
s
Upgrade for IBM server
12/18/2007
Total additions at 31.12.2007
Purchase price
637
637
637
637
1819
1053
208a
27,410
208ta
504,945.02
504,945.02
Useful
life
years
3
3
3
3
3
3
Depreciation
method
Charge 12
months
Acc deprec
Dec 06
NBV Dec 06
liniara
liniara
liniara
liniara
liniara
liniara
Remaining
useful life at
01.01.2007
36
36
36
36
36
36
Monthly
charge
Charge 12
months 07
17.69
17.69
17.69
17.69
50.53
29.26
Acc deprec
December 07
NBV
December
07
18
18
18
18
0
0
18
18
18
18
0
0
619
619
619
619
1,819
1,053
9,347
17,010
9,347
0.00
0.00
0.00
82,441
155,657
92,311
98,442
254,099
20,226
0
0
0
0
247,229
247,229
0
0
0
0
247,229
247,229
247,229
247,229
1,851
1,851
4,447
4,447
3,856
3,856
25
154.23
925
925
5,372
5,372
2,930
2,930
1,851
1,851
4,447
4,447
3,856
3,856
25
25
154
154
925
925
5,372
5,372
2,930
2,930
925
21,916
266
2,867
1,453
57,501
266
2,867
1,453
45,659
554
5,974
2,664
10,958
133
1,434
727
68,459
399
4,301
2,180
34,700
421
4,540
1,938
26,503
62,087
54,850
13,251
75,338
41,599
21,916
266
2,867
1,453
26,503
57,501
266
2,867
1,453
62,087
45,659
554
5,974
2,664
54,850
10,958
133
1,434
727
13,251
68,459
399
4,301
2,180
75,338
34,700
421
4,540
1,938
41,599
13,251
823
823
785
785
785
785
785
7,790
498
1,784
1,784
1,701
1,701
1,701
1,701
1,701
14,282
872
1,509
1,509
1,439
1,439
1,439
1,439
1,439
32,459
2,075
480
480
458
458
458
458
458
2,597
166
2,264
2,264
2,158
2,158
2,158
2,158
2,158
16,879
1,038
1,029
1,029
981
981
981
981
981
29,862
1,909
Transfers AICC
208
Punere in functiune SAP
12/21/2007
Closing balance #208
208c
780,324
-522,436
211 Land
211
Land
Opening balance #211 Land
01/07/04
Closing balance #211 Land
01/07/04
211o
247,229
247,229
211c
247,229
N/A
2112 Land improvement

2112
2 Land improvement
Opening balance #2112 Land improvement
Disposals
2112
Total disposals
2 Land improvement
31/12/04
01/01/05
2112o
8,303
8,303
31/12/04
01/01/05
2112d
8,303
8,303
Closing balance #2112 Land improvement
2112c
liniara
212 Buildings
212
212
212
212
Investitie cladire inchiriata Pantelimon

Improvement investment1
Improvement investment2
Improvement investment Pant
03/12/04
28/02/05
30/03/05
Opening balance #2112 Buildings

Disposals
212
0
0 Investitie cladire inchiriata Pantelimon
212
0
0 Improvement investment1
212
0
0 Improvement investment2
212
0
0 Improvement investment Pant
Total disposals at 31.12.2007
01/01/05
3/1/2005
4/1/2005
01/03/06
212o
38324
38411
38441
0
Closing balance #212 Buildings
103,159
820
8,841
4,118
liniara
liniara
liniara
liniara
116,937
38353
38412
38443
38777
212d
103159.0499
819.6773
8841.0531
4117.65
116,937
212c
233,875
5
0
0
0
liniara
liniara
liniara
liniara
25
25
25
22
25
25
25
22
1,826.34
22.15
238.95
121.11
1,826
22
239
121
2131 Equipments
2131
32
2131
33
2131
27
2131
28
2131
29
2131
30
2131
31
2131
41
2131 41_a
35
36
30
31
32
33
34
44
44_a
Ap aer cond York Mhc Moc - 1

Ap aer cond York Mhc Moc - 2
Ap aer cond York Mhc Moc 09 - 1
Tuburi radiante
Upgrade tuburi radiante
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
01/02/05
15/03/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/02/05
15/03/05
3,293
3,293
3,139
3,139
3,139
3,139
3,139
46,741
2,947
8
8
8
8
8
8
8
6
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
22
22
22
22
22
22
22
50
50
68.61
68.61
65.41
65.41
65.41
65.41
65.41
649.18
41.51
10/27/2013, 9:49 AM
MAZARS ROMANIA
Roto Romania
FA Register as at
Reviewed by: ___

Prepared by: GEF
Date: 08.01.2008
31.12.2007

Acc.
No.
Inv.
No.
inv .
new No.
2131
51
2131 51_a
2131 51_b
2131

TUB RADIANT PE GAZ
Tub radiant pe gaz (imbunat1)
Tub radiant pe gaz (imbunat)
Masa de asamblat si montat feroneria
Acq date
20/12/05
20/12/05
01/02/06
07/12/07
Opening balance # 2131 Technological equipment
Date of
function
01/01/06
01/01/06
01/03/06
2131o
Additions
10,550
674
1,261
148,449
Useful
life
years
6
6
Depreciation
method
liniara
liniara
liniara
232,906
Charge 12
months
Acc deprec
Dec 06
NBV Dec 06
Remaining
useful life at
01.01.2007
1,758
112
180
1,758
112
180
8,792
562
1,080
60
60
60
15,910
29,275
55,182
5,622
84
5,622
84
7,790
498
1,758
112
180
823
823
785
785
785
785
785
14,282
872
1,758
112
180
1,784
1,784
1,701
1,701
1,701
1,701
1,701
32,459
2,075
8,792
562
1,080
1,509
1,509
1,439
1,439
1,439
1,439
1,439
50
50
60
60
60
22
22
22
22
22
22
22
Monthly
charge
146.53
9.36
18.01
Charge 12
months 07
Acc deprec
December 07
NBV
December
07
586
37
72
2,345
150
252
8,206
524
1,008
6,708
35,983
48,474
66.93
335
335
5,288
66.93
335
335
5,288
649.18
41.51
146.53
9.36
18.01
68.61
68.61
65.41
65.41
65.41
65.41
65.41
2,597
166
586
37
72
480
480
458
458
458
458
458
16,879
1,038
2,345
150
252
2,264
2,264
2,158
2,158
2,158
2,158
2,158
29,862
1,909
8,206
524
1,008
1,029
1,029
981
981
981
981
981
170,733
2131
Masina de stantat 1.793,18 Euro
7/10/2007

Disposals
2131
41
2131 41_a
2131
51
2131 51_a
2131 51_b
2131
32
2131
33
2131
27
2131
28
2131
29
2131
30
2131
31
Purchase price
44 Tuburi radiante
44_a Upgrade tuburi radiante
TUB RADIANT PE GAZ
Tub radiant pe gaz (imbunat1)
Tub radiant pe gaz (imbunat)
35 Ap aer cond York Mhc Moc - 1
36 Ap aer cond York Mhc Moc - 2
30 Ap aer cond York Mhc Moc 09 - 1
8/1/2007
2131a
01/02/05
15/03/05
20/12/05
20/12/05
01/02/06
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
01/02/05
15/03/05
01/01/06
01/01/06
01/03/06
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
5,622.34
8 liniara
5,622
46,741
2,947
10,550
674
1,261
3,293
3,293
3,139
3,139
3,139
3,139
3,139
6
6
6
8
8
8
8
8
8
8
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
Total disposals at 31.12.2007
2131d
84,457
15,910
29,275
55,182
6,708
35,983
48,474
2131c
154,071
5,622
7,043
335
5,288
790
891
2,000
2,000
2,000
2,000
2,000
2,000
1,027
557
752
752
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
16,331
1,134
3,985
1,196
1,196
998
1,289
788
788
422
21
2,172
2,449
5,334
5,334
5,334
5,334
5,334
5,334
2,567
1,392
1,879
1,879
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
47,263
1,134
3,985
1,196
1,196
998
1,289
788
788
422
21
197
223
667
667
667
667
667
667
513
278
376
376
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
8,166
567
1,993
3,111
3,111
2,594
5,584
2,757
2,757
1,750
56
197
223
667
667
667
667
667
667
513
278
376
376
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
8,166
567
1,993
1,436
1,436
1,197
1,718
1,182
1,182
724
56
2,369
2,672
6,000
6,000
6,000
6,000
6,000
6,000
3,081
1,671
2,255
2,255
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
55,429
1,702
5,978
2,632
2,632
2,195
3,007
1,969
1,969
1,146
77
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,675
1,675
1,397
3,866
1,576
1,576
1,026
0
2132 Measuring devices

2132
2132
2132
4
2132
5
2132
6
2132
7
2132
8
2132
9
2132
25
2132
26
2132
22
2132
23
2132
11
2132
12
2132
13
2132
14
2132
15
2132
16
2132
17
2132
18
2132
19
2132
20
2132
21
2132 21_a
2132 21_a
2132
52
2132
53
2132
54
2132
55
2132
57
2132
58
2132
59
2132
3 Centrala PC 1728 EX
1 Calculator PC
Laptop 996XZTB
Laptop 996YNNB
Laptop 996XZTA
Laptop 996YNNC
Laptop 996YNND
Laptop 996XZRN
Imprimanta laser Lexmark T630
Imprimanta hp jet direct 500x
Imprimanta Epson Fx 890-1
Imprimanta Epson Fx 890-2
Calculator IBM - 01
Calculator IBM - 02
Calculator IBM - 03
Calculator IBM - 04
Calculator IBM - 05
Calculator IBM - 06
Calculator IBM - 07
Calculator IBM - 08
Calculator IBM - 09
Calculator IBM - 10
Server IBM
Crestere valoare Server IBM
Crestere valoare Server IBM
IBM ThinkPad R52 1847-W7F
IBM ThinkPad R52 1847-W7F
IBM ThinkCentre A50 8084-W2Q
Platforma SC min 1500 KG. stan
IBM ThinkCentre A51 +Monitor
IBM ThinkCentre A51 +Monitor
Oki Imprimanta C5450n
Improvement computer IBM
25/03/04
11/03/04
30/04/04
30/04/04
30/04/04
30/04/04
30/04/04
30/04/04
23/06/04
28/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
15/07/04
27/12/04
17/02/06
17/02/06
17/02/06
20/03/06
05/04/06
05/04/06
02/05/06
01/04/04
01/04/04
01/05/04
01/05/04
01/05/04
01/05/04
01/05/04
01/05/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/03/06
01/03/06
01/03/06
01/04/06
01/05/06
01/05/06
01/06/06
01/03/06
2,369
2,672
6,000
6,000
6,000
6,000
6,000
6,000
3,081
1,671
2,255
2,255
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
55,429
1,702
5,978
4,307
4,307
3,592
6,872
3,545
3,545
2,172
77
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
4
3
3
3
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
3
3
4
4
4
4
4
4
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
26
26
26
39
28
28
29
6
65.81
74.22
166.68
166.68
166.68
166.68
166.68
166.68
85.58
46.40
62.65
62.65
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
1,360.92
94.54
332.11
119.64
119.64
99.78
143.17
98.47
98.47
60.33
9.27
10/27/2013, 9:49 AM
MAZARS ROMANIA
Roto Romania
FA Register as at
Reviewed by: ___

Prepared by: GEF
Date: 08.01.2008
31.12.2007

Acc.
No.
2132
2132
2132
2132
2132
2132
2132
2132
2132
Inv.
No.
inv .
new No.

Improvement computer IBM
PC ThinkCentre Lenova+Monitor
PC ThinkCentre Lenova+Monitor
Imprimanta LJ 3005(Q7812A)
PC TC A53 Lenovo+Monitor 19
60
61
63
64
65
66
67
68
Acq date
14/08/06
14/08/06
12/5/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
Opening balance # 2132 Measurement and control devices

Additions
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
Mouse optic-inlocuit
IBM Server *3550 7978 G5G
Imprimanta OKI B6300DN
Imprimanta OKI B6300N
Notebook LNV T60
Notebook LNV T60
Notebook LNV T60
NOTEBOOK LNV T61
NOTEBOOK LNV T61
69
70
71
78
79
80
81
82
83
84
85
86
Date of
function
01/03/06
01/09/06
01/09/06
2132o
2/27/2007
Purchase price
77
2,927
2,927
1,590
2,489
2,489
2,489
2,489
2,489
01/04/07
01/04/07
01/08/07
01/08/07
01/08/07
29/11/07
29/11/07
29/11/07
29/11/07
29/11/07
29/11/07
Depreciation
method
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
3
3
3
3
3
3
3
3
226,424
42
11,027
2,613
2,297
3,813
3,813
3,813
2,157
2,157
2,157
2,157
4,365
4,365
01/04/07
Useful
life
years
Charge 12
months
Acc deprec
Dec 06
NBV Dec 06
21
325
325
21
325
325
0
0
0
0
0
0
56
2,602
2,602
1,590
2,489
2,489
2,489
2,489
2,489
67,132
157,950
68,474
liniara
liniara
3 liniara
3 liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
6
32
32
36
36
36
36
36
36
36
36
36
36
36
36
36
36
36
36
36
36
36
3
3
3
3
3
3
3
3
3
3
3
Remaining
useful life at
01.01.2007
Monthly
charge
9.27
81.31
81.31
44.18
69.14
69.14
69.14
69.14
69.14
1.16
306.31
72.58
63.81
105.92
105.92
105.92
59.92
59.92
59.92
59.92
121.25
121.25
Charge 12
months 07
Acc deprec
December 07
NBV
December
07
56
976
976
530
830
830
830
830
830
77
1,301
1,301
530
830
830
830
830
830
0
1,626
1,626
1,060
1,659
1,659
1,659
1,659
1,659
43,076
201,026
25,398
12
0
581
510
424
424
424
60
60
60
60
121
121
12
0
581
510
424
424
424
60
60
60
60
121
121
30
11,027
2,032
1,787
3,389
3,389
3,389
2,097
2,097
2,097
2,097
4,244
4,244
2132a
44,776
2,856
2,856
41,920
Closjng balance #2132 Measurement devices
2132c
271,200
67,132
157,950
68,474
45,932
203,882
67,319
Opening balance #2133 Vehicles
2133o
Closing balance #2133 Vehicles
2133c
1,002
2,361
1,885
316
842
225
553
2,357
222
493
587
2,398
1,178
2,639
265
100
50
2,504
6,545
4,714
737
1,895
507
1,118
5,107
463
493
587
4,196
1,767
3,959
507
100
50
7,512
1,574
4,714
2,422
6,527
1,745
1,088
18,465
1,760
246
245
14,986
7,658
17,156
1,611
2,034
5,934
1,002
1,574
1,885
316
842
225
553
2,357
222
246
245
2,141
1,094
2,451
230
133
598
3,506
8,119
6,599
1,053
2,737
732
1,671
7,464
686
739
831
6,337
2,861
6,410
738
233
648
6,511
0
2,828
2,106
5,685
1,520
535
16,108
1,538
0
0
12,845
6,564
14,706
1,380
1,900
5,336
17,473
35,250
95,676
16,115
51,365
79,561
7,863
7,863
98,292
2133 Vehicles
214 Fixtures and furnitures
cons
214
2
214
10
214
24
214
34
214
36
214
35
214
37
214
38
214
39
214 10_a
214 10_a
214
214
214
214
214
56
214
62
43
45
44
40
Sistem supraveghere
Centrala tel Siemens
Copiator Toshiba
Capsator pneumatic 140/38 - 153
Masina de legat si sigilat Signode
Catarg fibra sticla
Masina spalat vase
Sistem rafturi standard
Rafturi metalice
Upgrade centrala telefonica Siemens
Upgrade centrala telefonica Siemens
Rastel bilateral
Sistem de rafturi standard
Rottner Hittronik 85, seif
Masina de ambalat Signoide AST
18/03/04
20/05/04
17/06/04
31/08/04
21/09/04
03/09/04
08/11/04
12/10/04
01/11/04
01/02/05
01/03/05
01/04/05
13/06/05
28/06/05
03/01/05
3/28/2006
27/11/06
Opening balance # 214 Office equipment

Additions
214
72
Sistem de rafturi STANDARD dep
18/03/04
20/05/04
17/06/04
31/08/04
21/09/04
03/09/04
08/11/04
12/10/04
01/11/04
01/02/05
01/03/05
01/04/05
13/06/05
28/06/05
01/02/05
4/1/2006
01/12/06
214o
01/04/07
10,016
8,119
9,427
3,159
8,422
2,251
2,206
23,572
2,223
739
831
19,182
9,425
21,116
2,118
2,134
5,984
15
3
5
10
10
10
10
10
10
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
8
8
8
8
16
10
130,926
01/04/07
106,155.11
liniara
90
8
30
92
93
93
24
94
95
6
5
84
84
84
84
183
119
108
83.47
196.72
157.12
26.33
70.18
18.76
46.08
196.43
18.53
41.05
48.91
178.41
91.17
204.24
19.17
11.11
49.87
982.92
10/27/2013, 9:49 AM
MAZARS ROMANIA
Roto Romania
FA Register as at
Reviewed by: ___

Prepared by: GEF
Date: 08.01.2008
31.12.2007

Acc.
No.
Inv.
No.
inv .
new No.
214
74
Masa ELM 400 mar
214
73
Sistem video conferinta
214
75
Centrala telefonica Siemens Hipath
214
76
Proiector Sanyo PLC-XU74
214
76
Proiector Sanyo PLC-XU74
214
2
Sistem supraveghere
Disposals
214
10
214 10_a
214 10_a
0 Centrala tel Siemens

0 Upgrade centrala telefonica Siemens
0 Upgrade centrala telefonica Siemens
Acq date
Date of
function
01/05/07
Useful
life
years
Depreciation
method
2,021.60
01/04/07
9,967.57
01/05/07
76,744.82
01/06/07
1,249.66
01/07/07
3,223.00
3,229.02
09/10/07
01/05/07
Purchase price
01/11/07
214a
214d
214c
323,827
20/05/04
01/02/05
01/02/05
01/03/05
01/03/05
Acc deprec
Dec 06
NBV Dec 06
liniara
liniara
liniara
liniara
liniara
liniara
Remaining
useful life at
01.01.2007
Monthly
charge
3 liniara
0 liniara
0 liniara
Charge 12
months 07
Acc deprec
December 07
NBV
December
07
108
60
36
48
48
96
18.72
166.13
2,131.80
26.03
67.15
33.64
131
1,329
14,923
156
336
67
24,805
131
1,329
14,923
156
336
67
24,805
1,891
8,639
61,822
1,093
2,887
3,162
177,786
8
6
5
196.72
41.05
48.91
286.68
1,573.74
246.32
244.53
2,064.60
8,118.87
738.97
831.41
9,689.25
0
0
0
0
202,590.78
8,118.87
738.97
831.41
9,689.25
20/05/04
Charge 12
months
2,360.61
492.64
586.88
3,440.13
6,545.13
492.64
586.88
7,624.65
1,573.74
246.32
244.53
2,064.60
14,033
27,625
93,611
40,920
66,481
257,347
81,165
82,441
163,606
185,575
155,657
341,232
414,937
92,311
507,248
108,071
98,442
206,513
270,697
254,099
524,796
577,182
20,226
597,408
121,236
Total tangible assets until 31.12.2007

Total intangible assets until 31.12.2007
Total assets
1,230,202
780,324
2,010,526
# 681 Expenses with depreciation as per P&L

Difference
202,234
4,279
10/27/2013, 9:49 AM
MAZARS ROMANIA
Client: Roto Romania
AIM:
Reviewed by:________
Prepared by: GEF
Date: 08.01.2008
FA movement note
Presentation and disclosure, Completeness
METHOD: Obtained the Statutory Fixed Assets Register as at 31.12.2007. Prepared a schedule of movement showing opening/closing balance and the period
additions/disposals both on cost and accumulated depreciation. Reconciled closing balance on cost and accumulated depreciation as per
FAR with the closing balance as per Trial Balance.
o
208o
211o
2112o
212o
2131o
2132o 2133o
214o
a
208a
211a
2112a
212a
2131a
2132a 2133a
214a
ta
208ta
211ta
2112ta
212ta
2131ta 2132ta 2133ta
214ta
d
208d
211d
2112d
212d
2131d
2132d 2133d
214d
FINDINGS:
c
208c
211c
2112c
212c
2131c
2132c 2133c
214c
Cost
Opening as per leads
Opening balance as at 01.01.2007

Additions
208
211
2112
212
2131
2132
2133
214
Total
tangibles
less land
247,969
247,229
8,303
116,937
84,457
226,424
130,977
567,098
95,677
247,968
247,229
8,303
116,937
232,906 226,424
130,926
715,496
95,677
AICC
27,410
5,622
44,776
202,591
252,989
505,757
504,945
-504,702
8,303
116,937
84,457
9,689
219,387
95,677
Closing balance as per FAR at 31.12.2007
780,324
247,229
154,071 271,200
323,827
749,099
1,055
Closing balance as per TB as at 31.12.2007

check
780,324
247,229
154,071 271,200
Transfer additions
Disposals
Accumulated depreciation
Opening as per leads
Opening balance as at 01.01.2007
323,827
749,099
1,055
-817
18
535
158
-54
113
770
156,474
4,429
61,552
29,117
158,004
35,137
288,239
29,275 157,950
155,657
4,447
62,087
35,250
289,009
Additions
98,442
925
13,251
7,043
45,932
40,920
108,071
Disposals
5,354
74,803
35,983
9,689
125,830
Closing balance as per FAR at 31.12.2007
254,916
335 203,882
66,368
270,585
Closing balance as per TB as at 31.12.2007

check
253,096
1,820
0
0
0
0
0
0
293 202,709
42
1,173
0
0
66,451
-83
269,453
1,131
0
0
NBV at 01.01.2007
NBV at 31.12.2007
92,311
527,228
247,229
247,229
3,856
0
54,850
0
0
0
95,676
257,459
426,487
479,645
95,677
0
203,631
153,736
68,474
67,319
CONCLUSION:
183555287.xls.ms_officeMovement note
MAZARS ROMANIA
FA movement note
Prepared by: GEF
Date: 08.01.2008
The difference is small. No further investigations were performed to identify the source of the difference.
Sufficient audit evidence has been obtained to sustain the audit assertions.
MAZARS ROMANIA
FA movement note
Prepared by: GEF
Date: 08.01.2008
Total fixed
assets less
AICC
1,062,296
1,210,693
280,400
504,945
219,387
1,776,651
1,776,652
-1
-47
444,713
444,666
206,513
125,830
525,500
522,549
2,951
766,027
1,254,102
Depreciation January
Depreciation February
Depreciation March
Depreciation April
Depreciation May
Depreciation June
7,569
7,569
8,092
8,246
8,443
8,503
48,422

072131FAR - Modif GEF 1

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MAZARS ROMANIA

End period: 31.12.2007

Reviewed by: ___

Description of the asset

Soft Norton Antivirus

Opening balance # 208 Other intangibles assets

License V10.1 & CD Pack 1YR

Reviewed by: ___

All amounts are expressed in RON

Description of the asset

Soft Office small business 2003 14 buc+Microsoft

Total additions at 31.12.2007

Punere in functiune SAP

Closing balance #208

Closing balance #211 Land

2112 Land improvement

Closing balance #2112 Land improvement

Investitie cladire inchiriata Pantelimon

Opening balance #2112 Buildings

Closing balance #212 Buildings

Ap aer cond York Mhc Moc - 1

Reviewed by: ___

All amounts are expressed in RON

Description of the asset

Opening balance # 2131 Technological equipment

Masina de stantat 1.793,18 Euro

Total additions at 31.12.2007

Total disposals at 31.12.2007

Closing balance #2131

2132 Measuring devices

Reviewed by: ___

All amounts are expressed in RON

Description of the asset

Opening balance # 2132 Measurement and control devices

Total additions at 31.12.2007

Closjng balance #2132 Measurement devices

Opening balance #2133 Vehicles

Closing balance #2133 Vehicles

214 Fixtures and furnitures

Opening balance # 214 Office equipment

Sistem de rafturi STANDARD dep

Reviewed by: ___

All amounts are expressed in RON

Description of the asset

0 Centrala tel Siemens

Closing balance #214

Total tangible assets until 31.12.2007

# 681 Expenses with depreciation as per P&L

Presentation and disclosure, Completeness

Opening as per leads

Opening balance as at 01.01.2007

Closing balance as per FAR at 31.12.2007

Closing balance as per TB as at 31.12.2007

Opening balance as at 01.01.2007

Closing balance as per FAR at 31.12.2007

Closing balance as per TB as at 31.12.2007

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