EUR

Rate of exchange
ROL 1 EUR =39000 lei
A1 Exploitation Revenues:
A2 Services&transport income 704 135,814.94 3.31
Income from renting 50,632.85
Income from deliveries 14,879,845.44
A3 Fix assets not yet fulfil 722 4,012.74 0.10
A4 Other income from exploatation 758 40,132.24 0.98
A5 From provisions 781 0.00
A6 Subsidy 741.01 0.00
A7 other 0.00
A8 Total revenues(A2+…+A7) 15,110,438 368.55
A9 raw materials 601 0.00
A10 expendable materials 602: 246,528.90 6.01
A11 auxiliary materials 602.1 0.00
A12 gasoline 602.2 127,745.83 3.12
A13 packing materials 602.3 0.00
A14 spare parts 602.4 29,497.87 0.72
A15 other: toner, papers, stationary, output materials etc. 602.8 89,285.20 2.18
A16 Inventory objects expenses: 603 18,787.20 0.46
A17 Non stock materials expenses 604 29,965.62 0.73
A18 El.power, thermal energy expenses 605 35,994.84 0.88
Expenses related to deliveries 607 11,716,574.96 285.77
A19 Mantaince expence 611 24,812.61 0.61
A20 Rent expenses 612 31,642.56 0.77
A21 Insurance expenses 613 14,280.71 0.35
A22 Expense with studies 614 0.00
Expense with collaborators 4,038.13
A23 Commissions expenses 622 1,196,430.69 29.18
A24 Protocol products expenses 623 12,497.92 0.30
A25 Expenses with transport for materials and persons 624 500,699.23 12.21
A26 Expenses for the employees:(dailly allowance, transport) 625 8,568.14 0.21
A27 Expenses for phones and correspondences 626 18,634.77 0.45
A28 Expenses with banking services 627.1.1 42,584.43 1.04
A30 Expenses for other services rented 628 1,125,495.74 27.45
A31 Expenses with other taxes 635 76,677.86 1.87
A32 Expense with salaries 641 315,364.95 7.69
A33 Expenses with social contributions 645 101,641.65 2.48
Expense with bad clients 16,850.26 0.41
A34 Expense with penalties, lost of interest 658 236,938.45 5.78
A35 Expenses with depreciations 681 366,824.75 8.95
A36 Expensese with profit income 0.00
A37 Total expenses(A10+A11+A17+...+A36) 16,141,834 393.70
A38 Exploitation Profit(A8-A37) -1,031,396 -25.16
A39 Financial revenues 767,766,765 129,075 3.15
A40 Financial expenses 665,666 467,534 11.40
A41 Financial Profit(A39-A40) -338,459 -8.26
A42 TOTAL PROFIT (A38+A41) -1,369,855 -33.41
A43 Other non taxable revenues 0 0.00
A44 Non Deductible Expense: 0.00
A45 Penalties, lost of interest 658.1 180,870 4.41
A46 Protocol Expense 623 7,677 0.19
Sponsorship Expense 1,416 0.03
Expense related to bad clients 654 16,850 0.41
A57 Expenses for the employees:(dailly allowance, transport) 625.2 367 0.01
Expense for sold assets 30,248 0.74
A63 Expenses with income tax 691 0.00
A64 Total non deductible (A45+A46+A47) 237,428 5.79
A65 Expenses related to fluctuating stocks 0.00
A63 Loss carried forward - previous year ROL 0.00 0.00
A64 Profit(Loss) current year (A42-A43+A62+A63+A64) -1,132,427 -27.62
A65 Income tax (16%*A65) 0.00
A66 Income tax to be returned 0.00
A67 Income tax paid 0.00
A68 Income tax compensated with VAT
A69 Income to be paid for third quarter
Nota
Cheltuieli de protocol
profit impozabil -cheltuieli de protocol
Deductibilitate limitata 2% din profit impozabil
Cheltuieli de protocol nedeductibile
Income tax for third quarter

calcul. as at 30.09.2005
 EUR
Rate of exchange
ROL 1 EUR =39000 lei
A1 Exploitation Revenues:
A2 Services&transport income 704 130,667 3.19
Income from renting 142,302
Income from deliveries 32,808,029
A3 Fix assets not yet fulfil 722 4,013 0.10
A4 Other income from exploatation 711 66,023 1.61
A5 From provisions 781 0.00
A6 Subsidy 741.01 0.00
A7 other 0.00
A8 Total revenues(A2+…+A7) 33,151,034 808.56
A9 raw materials 601 0.00
A10 expendable materials 602: 430,857 10.51
A11 auxiliary materials 602.1 0.00
A12 gasoline 602.2 235,145 5.74
A13 packing materials 602.3 0.00
A14 spare parts 602.4 37,009 0.90
A15 other: toner, papers, stationary, output materials etc. 602.8 158,703 3.87
A16 Inventory objects expenses: 603 28,910 0.71
A17 Non stock materials expenses 604 75,262 1.84
A18 El.power, thermal energy expenses 605 50,555 1.23
Expenses related to deliveries 607 26,346,052 642.59
A19 Mantaince expence 611 61,871 1.51
A20 Rent expenses 612 45,280 1.10
A21 Insurance expenses 613 36,394 0.89
A22 Expense with studies 614 0.00
Expense with collaborators 4,974
A23 Commissions expenses 622 2,025,157 49.39
A24 Protocol products expenses 623 21,078 0.51
A25 Expenses with transport for materials and persons 624 1,049,091 25.59
A26 Expenses for the employees:(dailly allowance, transport) 625 17,923 0.44
A27 Expenses for phones and correspondences 626 32,574 0.79
A28 Expenses with banking services 627.1.1 64,274 1.57
A30 Expenses for other services rented 628 2,418,919 59.00
A31 Expenses with other taxes 635 98,361 2.40
A32 Expense with salaries 641 454,925 11.10
A33 Expenses with social contributions 645 149,131 3.64
Expense with bad clients 69,205 1.69
A34 Expense with penalties, lost of interest 658 249,059 6.07
A35 Expenses with depreciations 681 774,628 18.89
A36 Expensese with profit income 0.00
A37 Total expenses(A10+A11+A17+...+A36) 34,504,480 841.57
A38 Exploitation Profit(A8-A37) -1,353,446 -33.01
A39 Financial revenues 767,766,765 263,185 6.42
A40 Financial expenses 665,666 1,727,457 42.13
A41 Financial Profit(A39-A40) -1,464,272 -35.71
A42 TOTAL PROFIT (A38+A41) -2,817,718 -68.72
A43 Other non taxable revenues 0 0.00
A44 Non Deductible Expense: 0.00
A45 Penalties, lost of interest 658.1 182,732 4.46
A46 Protocol Expense 623.1 15,419 0.38
Sponsorship Expense 623.2 1,416 0.03
Expense related to bad clients 654 69,205 1.69
A57 Expenses for the employees:(dailly allowance, transport) 625.2 1,132 0.03
Expense for sold assets 30,248 0.74
A63 Expenses with income tax 691 0.00
A64 Total non deductible (A45+A46+A47) 300,152 7.32
A65 Expenses related to fluctuating stocks 0.00
A63 Loss carried forward - previous year ROL 0.00 0.00
A64 Profit(Loss) current year (A42-A43+A62+A63+A64) -2,517,566 -61.40
A65 Income tax (16%*A65) -402,811 -9.82
A66 Income tax to be returned -105,687.60 -2.58
A67 Income tax paid 175,436.66 4.50
A68 Income tax compensated with VAT 82,232
A69 Income to be paid for third quarter -601,703
Nota
Cheltuieli de protocol 2,258,312
profit impozabil -cheltuieli de protocol
Deductibilitate limitata 2% din profit impozabil 45,166
Cheltuieli de protocol nedeductibile 3,048
Income tax for third quarter

calcul. as at 30.12.2005
 DETALII PRIVIND CALCULUL IMPOZITULUI LA 31/12/2006
SEVERIN
VENITURI DIN EXPLOATARE:
VENITURI DIN VANZAREA PRODUSELOR (Cont 701) 1,857,266,395
VENITURI DIN LUCRARI EXCUTATE SI SERVICII PRESTATE (Cont 704) 28,617,264
VENITURI DIN VANZAREA MARFURILOR ( Cont 707) 58,040,008,980
VARIATIA STOCURILOR ( Cont 711)
ALTE VENITURI DIN EXPLOATARE ( Cont 758) 3,122,083,680
TOTAL VENITURI DIN EXPLOATARE 63,047,976,319

CHELTUIELI DIN EXPLOATARE:

CHELTUIELI CU MATERIILEPRIME (Cont 601)
CHELTUIELI CU MATERIALE CONSUMABILE ( Cont 602) 1,932,742,581
CHELTUIELI PRIVIND MATERIALE DE NAT.OB.INV ( Cont 603) 45,788,749
CHELTUIELI PRIVIND MATERIALELE NESTOSTOCATE (Cont 604) 85,125,880
CHELTUIELI PRIVIND ENERGIA SI APA ( Cont 605) 302,446,494
CHELTUIELI PRIVIND MARFURILOR (Cont 607) 41,874,478,606
CHELTUIELI DE INTRETINERE SI REPARATII (Cont 611) 9,918,993
CHELTUIELI CU REDEVENTELE, LOCATII SI CHIRII (Cont 612) 427,404,921
CHELTUIELI CU PRIMELE DE ASIGURARE ( Cont 613) 55,121,000
CHELTUIELI CU STUDIILE SI CERCETARILE (614)
CHELTUIELI CU COLABOARORII ( Cont 621) 139,090,909
CHELTUIELI PRIVIND COMISIOANELE SI ONORARIILE (Cont 622) 639,260,174
CHELTUILILE DE PROTOCOL, RECLAMA SI PUBLICITATE (Cont 623) 21,687,324
CHELTUILI CU TRANSPORTUL DE BUNURI SI DE PERSOANE ( Cont 624) 1,885,513,420
CHELTUILI CU DEPLASARI, DETASARI SI TRANSFERURI (Cont 625) 3,300,000
CHELTUIELI POSTALE SI TAXE DE TELECOMUNICATII (Cont 626) 113,848,522
CHELTUIELI CU SERVICIILE BANCARE SI ASIMILATE (Cont 627) 471,043,537
ALTE CHELTUILI CU SERVICIILE PRESTATE DE TERI ( Cont 628) 2,482,180,732
CHELTUIELI CU ALTE IMPOZITE, TAXE SI VASR. ASIMILATE (Cont 635) 702,106,095
CHELTUIELI CU SALARIILE PERSONALULUI ( Cont 641) 3,449,750,655
CHELTUIELI CU TICHETELE DE MASA ACORDATE ( Cont 642)
CHELTUIELI PRIVIND ASIGURARILE SI PROTECTIA SOCIALA ( Cont 645) 1,035,371,253
PIERDEI DIN CREANTE SI DEBITORI DIVERSII ( Cont 654) 1,633,659,455
ALTE CHELTUIELI DE EXPLOATARE ( Cont 658) 4,189,536,157
CHELTUIELI DE EXPLOATARE PRIVIND AMORTIZAREA SI DEPRECIEREA ( Co 1,257,384,877
CHELTUIELILE CU IMPOZITUL PE PROFIT (Cont 691) 131,730,142

TOTAL CHELTUIELI DIN EXPLOATARE 62,888,490,474

PROFIT DIN EXPLOATARE = TOTAL VENITURI DIN EXPLOATARE -
TOTAL CHELTUIELI DIN EXPLOATARE 159,485,845
VENITURI FINANCIARE (767,766,765) 2,508,656,004
CHELTUIELI FINANCIARE (665,666,6864) 2,602,682,506
PROFIT FINANCIAR =VENITURI FINANCIARE-CHELTUIELI FINANCIA -94,026,502
TOTAL PROFIT (A38+A41) 65,459,343

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VENITURI NEIMPOZABILE

CHELTUIELI NEDEDUCTIBILE:

CHELTUIELI CU MATERIALE CONSUMABILE ( Cont 602802)

CHELTUIELI PRIVIND MATERIALE DE NAT.OB.INV ( Cont 603.2)
CHELTUIELI PRIVIND MATERIALELE NESTOSTOCATE (Cont 604.2)
CHELTUIELI PRIVIND ENERGIA SI APA ( Cont 605.2)
CHELTUIELI PRIVIND MARFURILOR (Cont 607.2)
CHELTUIELI CU SPONSORIZAREA ( Cont 623.2)
CHELTUIELI POSTALE SI TAXE DE TELECOMUNICATII (Cont 626.2)
ALTE CHELTUILI CU SERVICIILE PRESTATE DE TERI ( Cont 628.2)
CHELTUIELI CU ALTE IMPOZITE, TAXE SI VASR. ASIMILATE (Cont 635.2)
PIERDEI DIN CREANTE SI DEBITORI DIVERSII ( Cont 654) 1,633,659,455
CHELTUILI CU DEPLASARI, DETASARI SI TRANSFERURI (Cont 625.2)
DESPAGUBIRI, AMENZI SI PENEALIATATI ( Cont 658.1) 1,996,220,079
CHELTUEILI CU PIVIND ACTIVELE CEDATE ( Cont 658.3)
ALTE CHELTUILI DE EXPLOATARE ( Cont 658.8)
CHELTUILI CU DOBAZIILE (Cont 666.2)
CHELTUILILE CU DOBANZIILE CARE SE REPORTEAZA (Cont 666.2)
CHELT.DE EXPLOATARE PRIVIND PROV.PT.RISCURILE SI CHELTUIELILOR
(Cont 6812)
CHELT.FIN.PRIVIND PROVIZ.PT.DEPRECIEREA ACTIVELOR CIRCULANTE
(Cont 6864)
CHELTUIELI CU IMPOZITUL( Cont 691) 131,730,142
VARIATIA STOCURILOR (Cont 711)
TOTAL CHELTUIELI NEDEDUCTIBILE 3,761,609,676
PIDEREA FISCALA REPORTATA DIN ANII TRECUTII 2,189
REZERVA LEGALA (Cont 1061)

PROFIT CONTABIL 3,827,071,208

PRPFIT/PIERDERE ANUL CURENT =TOTAL PROFIT -VENITURI
NEIMPOZABILE+CHELTUIELI NEIMPOZABILE
CHELTUIELI CU SPONSORIZAREA DEDUCTIBIL
REST DE PLATA
IMPOZIT PE PROFIT PLATIT PANA LA 31.12.2006
IMPOZIT PE PROFIT PLATIT LA 31.12.2006

ANEXA
CHELT.DE PROTOCOL
BAZA DE CALCUL PENTRU DE CHELT.DE PROTOCOL LIMITATA #VALUE!
Deductibilitate limitata 2% din profit impozabil #VALUE!
Cheltuieli de protocol nedeductibile
CHELTUIELI DE SPONSORIZARE
BAZA DE CALCUL PENTRU DE CHELT.DE SPONSORIZARE,0. 3% din CA
20% DIN IMPOZITUL PE PROFIT

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