APSI privind analiza indicatorilor economici (Autosaved).docx

7/26/2019 APSI privind analiza indicatorilor economici (Autosaved).docx

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CUPRINS

CAPITOLUL 1. ANALIZA I MODELAREA SISTEMULUI INFORMAIONAL EXISTENT.......3

1.1 Prezentarea general a !rgan"za#"e"..................................................................3

1.$ Anal"za %tr&'t&r"" !rgan"zat!r"'e........................................................................(

1.$.1 Prezentarea !rgan"gra)e"...........................................................................(

1.$.$. De%'r"erea 'r"t"' a !rgan"gra)e"..............................................................(

1.3. Anal"za leg"%la*"e"..............................................................................................+

1.( Anal"za %"%te)&l&" "n,!r)at"'............................................................................-

1.(.1 Al"'a*""le "n,!r)at"'e &t"l"zate....................................................................-

1.(.$ C!n/g&ra*"a %ta*""l!r 0e l&'r& " ar2"te't&ra re*ele"....................................

1.+ Anal"za 0!'&)entel!r " a alt!r %&r%e "n,!r)a*"!nale.......................................4

1.+.1 In5entar&l 0!'&)entel!r.............................................................................4

1.+.$ E5al&area 0!'&)entel!r..........................................................................16

1.- Fl!7'2art8&l.....................................................................................................($

1. M!0elarea rel&'rr"l!r9r!'e%el!r:...............................................................(3

1..1 D"agra)a 0e 0e'!)!z"*"e.......................................................................(3

1..$ C!n*"n&t&l 0"agra)e" ;&.$ D"agra)a ent"tate8rela*"e 9DER:................................................................(>

1


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CAPITOLUL $. PROIECTAREA SISTEMULUI INFORMATIC..........................................(4

$.1 O?"e't"5ele r!"e'tr"" %"%te)&l&"....................................................................(4

$.$ Pr!"e'tarea "e"r"l!r..........................................................................................+6

$.3 Pr!"e'tarea ?aze" 0e 0ate................................................................................-3

$.( Pr!"e'tarea "ntrr"l!r " '!ntr!alel!r %"%te)&l&"..............................................-3

$.+ Pr!"e'tarea r!'e%el!r /nan'"ar8'!nta?"le.......................................................$

$.- Pr!"e'tarea '!0&r"l!r...................................................................................... 3

CAPITOLUL 3. SELEC@IA UNUI SISTEM INFORMATIC..................................................+

CAPITOLUL 1. ANALIZA I MODELAREA SISTEMULUIINFORMAIONAL EXISTENT

1.1 Prezentarea general a rgan!za"!e!

$


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Denumire: SC FLAVIA SAData infiin rii: 16 septembrie 1999Cod fiscal: RO 12145200Nr. Reg. Com.:J35/788/1999Domeniu de activitate: Finisre mteri!e!"r te#ti!e

Sediul central: Vi$%i"n!e 94& 'e!!(n"& It!)Puncte de lucru* C!e +(!(i& ,imi "r Forma juridic: S"-iette pe - i(niSfera de activitate: mteri!e te#ti!eLocul n sfera de activitate: L"-(! 1 .n ,"p A-eri R"mni& (e (! ,II & "meni(! 1330* Finisre mteri!e!"r te#ti!eGama de roduse oferite: -"ne- ii& te#ti!eNr. de angaja i: 167 n+ iClien i imortan i: IOLO SRL& ASIO SRL& S,ALF ,RA SRL

Furni!ori imortan i: SC I$, SA SC :AI, SRL SC ;I:,A CAL:SRL $L SA A'(-(re ti& C!( &Sibi(?

3


4/81

1.# Anal!za $tr%&t%r!! rgan!zatr!&e

1.#.1 Prezentarea rgan!gra'e!

1.#.#. De$&r!erea &r!t!& a rgan!gra'e!

n &r)a anal"ze" !rgan"gra)e" n& a) '!n%tatat nereg&l" )aB!re 'e artre?&" %e'"/'ate re,er"t!are la %tr&'t&rarea " )r*"rea e'!)art")ente " 0earta)ente.

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1.(. Anal!za leg!$la)!e!

A'tele n!r)at"5e 'are regle)entez a't"5"tate %&nt8Legea nr 31=1446 r"5"n0 %!'"et*"le '!)er'"ale re&?l"'at n $66(

8Legea C!nta?"l"t*"" L>$=1441

8Or0"n&l M"n"%ter&l&" F"nan*el!r P&?l"'e nr 1+$=$66+

8OMFP 36++=$664 r"5"n0 regle)entr"le '!nta?"le '!n,!r)e '& 0"re't"5ele e&r!ene

8Or0"n&l nr. 3+1$ 0"n $ n!"e)?r"e $66> r"5"n0 0!'&)entele /nan'"ar '!nta?"lee)"% 0e M"n"%ter&l E'!n!)"e" " F"nan#el!r &?l"'at n M!n"t!r&l O/'"al nr.>6 $3

0e'e)?r"e $66>.8IAS 1 G Prezentarea %"t&a*""l!r /nan'"are

8 Regle)entr"le '!nta?"le '!n,!r)e '& D"re't"5a a8IH8a C!)&n"t*"l!r E'!n!)"'eE&r!ene

+


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1.* Anal!za $!$te'%l%! !n+r'at!&

1.*.1 A,l!&a)!!le !n+r'at!&e %t!l!zate

Divi!iunea organi!atoric Den%'!re a,l!&a"!e "i #$RP % N&N'$RP(

Numr deutili!atori

)ctivit*ile entru care este utili!at

$conomic ERJ C!)&ter% ERP 3@ nre+istrre .n -"ntbi!itte@ !t s!rii!"r @ In-sBri/p!B i

Comercial ERJ C!)&ter% ERP $ @ Apr"i%i"nre@ es-ere

Produc ie ERJ C!)&ter% ERP $

@ Re-epDii@ C"ns(m@ ,rnser(ri@ Ret(r

Resurse +mane ERJ C!)&ter% ERP 1 @ ien pers"n!(!(i

Divi!iuneaorgani!atoric

Sta"!a -e

l%&r%

Conectare

re*ea

,nternetConfigura*ie

calculator

Sistem de

oerare

)ntivirusProgram de

conta-ilitate

)lte

$conomic

1 0a 0aInte! C"re& 1&70;E%

K"n0!7% $66$Ser5"'e a' ( A5a%t ERJ

MS$6

$ 0a 0a Inte enti(m& 1&6;=%

K"n0!7% $66$Ser5"'e a'3 A5a%t ERJ 8

3 0a 0a Intel Pent"&)( CPU 3- JzK"n0!7% $66$Ser5"'e a'( A5a%t ERJ 8

Comercial

1 0a 0aIntel Celer!nCPU $( Jz

K"n0!7% $66$Ser5"'e a' $

A5a%t ERJ 8

$ 0a 0aIntel Celer!n1>6 Jz

K"n0!7% $666Ser5"'e a' 3 A5a%t ERJ

MS$6

Produc*ie

1 0a 0a Intel Pent"&)( CPU 3- Jz

K"n0!7% $66$Ser5"'e a'$

A5a%t ERJ MS$6

$ 0a 0aIntel Pent"&)( CPU 3- Jz

K"n0!7%$66$ Ser5"'ea'$

A5a%t ERJ 8

Re$%r$e%'ane

1 0a 0a Intel Celer!n146 Jz

K"n0!7% $66$Ser5"'e a' $

A5a%t ERJ MS$6

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1.*.# Cng%ra)!a $ta)!!lr -e l%&r% /! ar0!te&t%ra re)ele!


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1. Anal!za -&%'entelr /! a altr $%r$e !n+r'a)!nale

1..1 In2entar%l -&%'entelr

Nr.

crt.

Sim-oldocument

Denumiredocument

Codclasificare

Format Nr. deeemlare

,ntrare#,(%,esire#$(

&-serva

1 RJ Re+istr(! J(rn! 14@1@1 A4 1 I "-(men.nre+istr-"ntbi!B

2 'V '!n B e

erii-re

14@6@30 A4 1 I/ Se .nt"-m

-"mprtiminn-ir@

3 'i!n 'i!n -"ntbi! F10 A4 1 I/ Se .nt"-mb% b!erii-re

4 C C"nt(! e r"it iierere

F20 A4 1 I/ Se .nt"-mb% b!erii-re

5 I te in"rmtie F30 A4 1 OerB in"-( priiresit( ii!einn-ire

6 SF, Sit( i !(#(ri!"re tre%"rerie

03 A4 1 Se .nt"-m-Btreeprtm-"ntbi!it

7 $ $"te e#p!i-tie @ A4 1 Se .nt"-mb% bi!nC

>


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1..# E2al%area -&%'entelr1. Reg"%tr&l &rnal

Reg!$tr%l3%rnal

!%n!e #414

Nr.Crt. Data D!'&)ent E '& rearat""le -1$ $66

(($- (>> 1+.6-.16 C2"tanta Se a'2"ta ,&rn"z!r"" r"n 'a%a (61 +311 $+$>.3$ $+$>.3$

4


10/81

$. alan*a 0e 5er"/'are

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11/81

3.

"lan* '!nta?"l

11


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1$


13/81

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13


14/81

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15/81

+. Date "n,!r)at"5e

1+


16/81

1-


17/81

1


18/81

1>


19/81

14


20/81

-. S!t%a)!a 5%6%r!lr -e trezrer!ela 31 0e'e)?r"e $66>

$66>Fl%6%r! -e trezrer!e -!n a&t!2!t)!le-e e6,latare

n'a%r" 0e la 'l"en*"

8--4-(

+

n'a%r" 0"n alte'rean*e

8+46>-

+Pl*" 'tre ,&rn"z!r" "angaBa*"

-+$-$+

D!?Qnz" lt"te8

3-3>+

I)!z"t e r!/t lt"t 6Plt" 0"n alte0at!r""

44+>1+

Trezrer!e net -!n a&t!2!tt! -ee6,latare

3+1+(+

Fl%6%r! -e trezrer!e -!n a&t!2!t)!-e !n2e$t!)!e Pl*" entr& a'2"z"*"!narea 0e ")!?"l"zr"'!r!rale 6n'a%r" 0"n 5Qnzarea 0e ")!?"l"zr"'!r!rale

11(3$

D!?Qnz"n'a%ate >+-

Trez!rer"a net 0"n a't"5"t*" 0e "n5e%t"*"e11+$$

>Fl%6%r! -e trezrer!e -!n a&t!2!t)!-e nan)are7 n'a%r" 0"n )r&)&t&r" eter)en l&ng 1$>3+

Ra)?&r%r" 0e

)r&)&t&r"

8-633

>Plata 0at!r""l!r a,rente lea%"ng8&l&"/nan'"ar

836+$-

Trezrer!e net -!n a&t!2!t)! -enan)are

8->>6$

4Cre/terea net a trezrer!e! /! 8

$6


21/81

e&0!2alentelr -e trezrer!e$$1$+

-Trezrer!e /! e&0!2alente -etrezrer!e la 8n&e,%t%l

e6er&!)!%l%! nan&!ar 3-

$Trezrer!e /! e&0!2alente -etrezrer!e la $+ar/!t%l

e6er&!)!%l%! nan&!ar +1+++

3

$1


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9. Nte e6,l!&at!2e

,. )ctive imo-ili!ate' ntre 1 in(rie i 31 e-embrie 2009& -tie!e im"bi!i%te ( e"!(t ste!*

De$&r!ere

IMO:ILIZ;RINECORPORALE

IMO:ILIZ;RI CORPORALE

Alte!'

r!=l!&en)e>

Cn$tr%&t!! /!

teren%r!

In$talat!!te0n!&e /!'!?l. -e

tran$,rt

M

A2an$%r! /!!'

TOTAL IMO:ILIZ;RICORPORALE

C$t la (1.1#.#44@ $(-$.$$>.$-

6 13.+$.>$1 $34.-$> -+.$13 1-.16+.4$$

Intrar" $.(6 6 3$1.+4- 4-.4$( 13$.4-> ++1.(>>

Ie%"r"=tran%,er&r" 1.4>6 $-.1+4 >3.34 14.133 36.611

La (1.1#.#44 $.1($.$16.$>

6 13.>->.$+> $+$.>13 14.6(> 1-.3+6.344A'rt!zare /!,r2!z!ane

La (1.1#.#44@ $$.3$6 $41.>$+ 4.>41.4$ >$.1(3 8 16.$-+.>4+

n er"!a0a 1.4>$ 4.6$> 1.3$3.>14 36.>>6 8 1.(+1.$

Ie%"r" 11.3>$ $+.>16 (.-1 8 (1.4+3

La (1.1#.#44 $(.36$ 3.(1 11.1>4.43- 16>.$-$ 11.-+.--4Balare net

La (1.1#.#44@ $.((1.43-.(3

+ 3.->6.>4( 1+.(>+ -+.$13 +.>(6.6$

La (1.1#.#44 $.>$1.>3$.>6

4 $.->.3$$ 1((.++1 14.6(> (.-(.36

$$


23/81

Imobilizrile necorporale

Im"bi!i%Bri!e ne-"rp"r!e s(nt pre%entte .n bi!nt ! !"re e -=i%itie imin(tB -(

m"rti%re -(m(!tBC!-(!(! m"rti%Brii s@ -(t (ti!i%n met" !inir& inn -"nt -B (rt e i B -est"r im"bi!i%Bri este -(prinsB .ntre 1 i 5 ni A-este im"bi!i%Bri n( s(nt ree!(te i s(nt pre%entte .n bi!nt ! -"st(! ist"ri- >e -=i%i ie?

Imobilizrile corporale

Im"bi!i%Bri!e -"rp"r!e -(prin mi!"-e!e i#e >-!Biri& -"nstr(- ii spe-i!e& e-=ipmentete=n"!"+i-e& m"bi!ier& prt(rB bir"ti-B& sisteme e pr"te- ie !"ri!"r (mne i mteri!e i !te -tie -"rp"r!e? i im"bi!i%Bri -"rp"r!e .n -(rs e e#e-(tie

Cldiri

C!Biri!e -"nst( .n -!iri ministrtie i -!Biri in(stri!e C!Biri!e !te .n ptrim"ni(!S"-ietB i ! t e 31 e-embrie 2009 s(nt pre%entte .n bi!n ! !"re ree!(tB ! sr it(! e#er-i i(!(i inn-ir 2007& re%(!tte!e ree!(rii im"bi!i%Bri!"r -"rp"r!e iin re!e-tte .n-"ntbi!itte prin n(!re m"rti%Brii -(m(!te i prin (stre !"rii nete -!Biri!"r

V!"re netB -!Biri!"r i -"nstr(- ii!"r spe-i!e ! 31 e-embrie 2009 este e 1832809 RO$ !ei& in-!(%n i s(rp!(s(! in ree!(re erent

Imobilizrile corporale i necorporale n curs de execu ie

Im"bi!i%Bri!e .n -(rs e e#e-( ie -"nst( .n prin-ip! .n !(-rBri e inesti ii pentr( (ti!e!e !te .n pr"priette s"-ietB ii V!"re t"t!B .n s"! ! sr it(! e#er-i i(!(i 2009 este e 19048 RO$

Litigii

L 31 e-embrie 2009& S"-iette este imp!i-tB .ntr@" serie e !iti+ii (!te intre -este s(ntpe r"!& ir (ne!e s"!i-itte n( ( p(t(t i estimte -( -(rte e S"-iette imin(t .n -(rs(!n(!(i 2009 pr"i%i"ne!e pentr( !iti+ii -( s(m e 72520& s(mB re-(pertB e ! (n(! intreebit"ri L sr it(! e#er-i i(!(i 2009& !"re t"t!B pr"i%i"ne!"r pentr( !iti+ii se rii-B ! s(m e 920518 RO$


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Rearti!area rofitului

n -(rs(! n(!(i 2009 s"-iette .nre+istrt pr"it .n s(m e 547642 RO$& -e se reprti%

pentr( -"perire peireri!"r in nii pre-een i& -"n"rm ="tBrrii s"-i i!"r

)nali!a re!ultatului din eloatare

entr( e#er-i i(! inn-ir .n-=eit ! 31 e-embrie 2009& (p nt(r e!emente!"r& re%(!tt(! ine#p!"tre se -"mp(ne in (rmt"re!e e!emente*

,ndicatorul /001 /002

Cir e -eri netB 1472938514663820

A!te enit(ri in e#p!"tre 124951 142572

"otal venituri din eloatare 34.154.667 4.107.62/

C=e!t(ie!i -( mterii prime i mteri!e -"ns(mbi!e 3157938 3210604

A!te -=e!t(ie!i e#terne 2198901 1990926

C=e!t(ie!i priin mBr(ri!e 50355 19806

C=e!t(ie!i -( s!rii!e 3695614 3551235

C=e!t(ie!i priin prest ii!e e#terne 3746516 3626212

A(stre !"rii im"bi!i%Bri!"r -"rp"r!e i ne-"rp"r!e 1779785 1437381

A(stre !"rii -tie!"r -ir-(!nte& net 34261 216405

A(stri priin pr"i%i"ne!e pentr( ris-(ri i -=e!t(ie!i&net 687208 @391643

C=e!t(ie!i -( !te imp"%ite& t#e i BrsBminte simi!te 38338 41771

A!te -=e!t(ie!i e e#p!"tre 641351 226950


25/81

"otal c8eltuieli de eloatare 37.060./7936.2/2.749

Re!ultat din eloatare ierdere#3.395.263( 197.945

Cir e -eri netB e 14663820 RO$ -"ntine s(me erente prestri!"r e seri-ii .n-"n"rmitte -( "bie-t(! e -tiitte


26/81

Situa ia crean elor i datoriilor

Cren e

L 31 e-embrie 2009& -ren e!e S"-iettii se pre%ent( ste!*

Crean e Sold la "ermen de lic8iditate

63 decem-rie/002

su- 3 an este 3an

0 3;/


27/81

Contracte de leasing /2.151 /2.151 0

Creditori diversi 1.065 1.065

,# pe !"re (+t 66379 66379 0

t"rii t e pers"n! 127283 127283 0

Imp"%it pe enit(ri!e in s!rii 25903 25903 0

C"ntrib si+ s"-i!e n+t"r 50521 50521 0

C"ntrib si+ s"-i!e si+(rti 25307 25307 0

C"ntrib si+ s"-i!e e sntte

n+t"r 12327 12327 0

C"ntrib si+ s"-i!e e snttesi+(rti 13011 13011 0

C"ntrib "n s"m n+t"r 1778 1778 0

C"ntrib "n s"m si+(rti 1185 1185 0

A!te t#e i t"rii t e b(+et(!stt(!(i 5671 5671 0

Sume datorate institutiilor decredit 654.713 654.713 0

"otal datorii 1.511.440 1.511.440 0

i? t"rii -"mer-i!e

n -r(! t"rii!"r -"mer-i!e& prin-ip!e!e s(me s(nt erente (rmBt"re!"r s"-ietB i*

SC I$, SA 5465063

SC :AI, SRL 446396

SC ;I:,A CAL: SRL 282743


28/81

Princiii i olitici conta-ile semnificative

Princiii conta-ile semnificative

Sit( ii!e inn-ire pentr( e#er-i i(! inn-ir .n-=eit ! 31 e-embrie 2009 ( "st int"-mite .n -"n"rmitte -( (rmBt"re!e prin-ipii -"ntbi!e*

rin-ipi(! -"ntin(itB ii -tiitB ii

S"-iette . i -"ntin( .n m" n"rm! (n- i"nre .ntr@(n iit"r prei%ibi! BrB intr .n imp"sibi!itte -"ntin(Brii -tiitB ii s( BrB re(-ere semnii-tiB -estei

rin-ipi(! permnen ei met"e!"r

Ap!i-re -e!"r i re+(!i& met"e& n"rme priin e!(re& .nre+istrre i pre%entre .n -"ntbi!itte e!emente!"r ptrim"ni!e& si+(rn -"mprbi!itte .n timp in"rm ii!"r-"ntbi!e

rin-ipi(! pr(en ei

L .nt"-mire sit( ii!"r inn-ire s@ in(t sem e*

,"te (stri!e e !"re t"rte epre-ieri!"r .n !"ri%re -tie!"r

,"te "b!i+ ii!e prei%ibi!e i e piereri!e p"ten i!e -re ( !(t n tere .n -(rs(! e#er-i i(!(i inn-ir .n-=eit

rin-ipi(! inepenen ei e#er-i i(!(i

A( "st !(te .n -"nsierre t"te enit(ri!e i -=e!t(ie!i!e e#er-i i(!(i& BrB se ine sem e t .n-sBrii s( ee-t(Brii p!B ii

rin-ipi(! e!(Brii seprte e!emente!"r e -ti i psi

n eere stbi!irii !"rii t"t!e -"resp(n%t"re (nei p"%i ii in bi!n s@ etermint seprt !"re ie-r(i e!ement inii(! e -ti s( e psi

rin-ipi(! ne-"mpensBrii

V!"ri!e e!emente!"r -e repre%intB -tie n( ( "st -"mpenste -( !"ri!e e!emente!"r -erepre%intB psie& respe-ti enit(ri!e -( -=e!t(ie!i!e


29/81

rin-ipi(! pre!en ei e-"n"mi-(!(i s(pr (rii-(!(i

In"rm ii!e pre%entte .n sit( ii!e inn-ire re!e-tB re!itte e-"n"mi-B eenimente!"r i trn%- ii!"r& n( n(mi "rm !"r (rii-B

Sit( ii!e inn-ire -(prin bi!n (!& -"nt(! e pr"it i pierere& sit( i m"ii-Brii str(-t(rii -pit!(!(i pr"pri(& sit( i !(#(!(i e n(merr i n"te ! sit( ii!e inn-ire

=oneda de raortare

Sit( ii!e inn-ire ne#te s(nt pre%entte .n Lei R"mnesti >GRO$H s( GLIH?& n ! b%Bprin-ipi(! -"st(!(i ist"ri-

>a!ele ntocmirii situa iilor financiare

Sit( ii!e inn-ire ( "st .nt"-mite .n -"n"rmitte -( Orin(! inister(!(i Finn e!"r (b!i-e

1752/2005 >OF 1752/2005H m"ii-t e OF 2374/2009H? Cerin e!e OF 1752/2005&-( t"te m"ii-Bri!e (!teri"re& preB -B sit( ii!e inn-ire sB ie pre+Btite .n -"n"rmitte -(*

Le+e -"ntbi!itB ii nr 82/1991 >rep(b!i-t?&

Re+!ementri!e -"ntbi!e -"n"rme -( ire-ti @IV@ C"m(nitti!"r -"n"mi-e (r"pene

A-este sit( ii inn-ire -(prin*

'i!n

C"nt e pr"it i pierere

Sit( i !(#(ri!"r e tre%"rerie

Sit( i m"ii-Bri!"r -pit!(ri!"r pr"prii

$"te e#p!i-tie ! sit( ii!e inn-ire

#er-i i(! inn-ir .n-=eit ! t e 31 e-embrie 2006 "st prim(! .n -re S"-iette pre%entt sit( ii!e inn-ire .n -"n"rmitte -( Orin(! inistr(!(i Finnte!"r (b!i-e nr1752/2005

Sit( ii!e inn-ire ne#te n( s(nt menite sB pre%inte p"%i i inn-irB .n -"n"rmitte -( re+!ementBri i prin-ipii -"ntbi!e --eptte .n Bri i (risi-tii !te!e e-t R"mni e semene& sit( ii!e inn-ire n( s(nt menite sB pre%inte re%(!tt(! "per i(ni!"r i (n set -"mp!et e n"te ! sit( ii!e inn-ire .n -"n"rmitte -( re+!ementBri i prin-ipii -"ntbi!e --eptte .n tri i (risi-tii !te!e e-t R"mni e -ee& sit( ii!e inn-ire ne#te n( s(nt .nt"-mite pentr( (%(! pers"ne!"r -re n( -(n"s- re+!ementBri!e -"ntbi!e i !e+!e in R"mniin-!(si Orin(! inistr(!(i Finnte!"r (b!i-e nr 1752/2005 -( m"ii-ri!e (!teri"re


30/81

re%ente!e sit( ii inn-ire ( "st .nt"-mite pe b% -"nen iei -"st(!(i ist"ri-& -( e#-ep ii!e pre%entte .n -"ntin(re .n p"!iti-i!e -"ntbi!e

d( Situa ii comarative

Sit( ii!e inn-ire .nt"-mite ! 31 e-embrie 2009 pre%int -"mprbi!itte -( sit( ii!e inn-ire .nt"-mite ! 31 e-embrie 2008

e( +tili!area estimrilor

nt"-mire sit( ii!"r inn-ire .n -"n"rmitte -( OF 1752/2005& -( t"te m"ii-Bri!e(!teri"re& pres(p(ne ee-t(re e -Btre -"n(-ere (n"r estimBri i s(p"%i ii -re in!(en e%B !"ri!e rp"rtte !e -tie!"r i t"rii!"r i pre%entre -tie!"r i t"rii!"r -"ntin+ente ! t sit( ii!"r inn-ire& pre-(m i !"ri!e enit(ri!"r i -=e!t(ie!i!"r in peri" e rp"rtre Re%(!tte!e re!e p"t i ierite e -e!e estimte A-este estimBri s(nt rei%(ite peri"i- i& -

s(nt ne-esre (stBri& -este s(nt .nre+istrte .n -"nt(! e pr"it i pierere .n peri" -n-este ein -(n"s-(te

f( Numerar i ec8ivalente numerar

isp"nibi!itB i!e bBne ti in-!( -s& -"nt(ri!e -(rente i ep"%ite!e bn-re

g( Crean e comerciale

C"nt(ri!e e -!ien i i -"nt(ri simi!te in-!( -t(ri!e emise i enit(ri!e n+te pnB ! 31 e-embrie2009 pentr( prestre e seri-ii C"nt(ri!e e -!ien i i -"nt(ri simi!te s(nt

.nre+istrte ! !"re n"min!B& imin(tB ! !"re re!i%bi!B estimtB prin .nre+istrre(n(i pr"i%i"n pentr( -!ien i in-er i iereri!e in!e p"t ri B e estimBri!e -(rente t"ritB !ipsei inerente e in"rm ii !e+te e p"%i i inn-irB -!ien i!"r i !ipsei me-nisme!"r !e+!e e -"!e-tre& estimBri!e priin piereri!e pr"bbi!e s(nt in-erte C( t"te-este& -"n(-ere -(t -e mi b(nB estimre piereri!"r i -ree -B -estB estimre

piereri!"r este re%"nbi!B .n -ir-(mstn e!e te

8( Stocuri

St"-(ri!e s(nt repre%entte e -"!"rn i& mteri!e (#i!ire& piese e s-=imb i !te!e A-este

mteri!e s(nt .nre+istrte - st"-(ri .n m"ment(! -=i%itiei i s(nt tre-(te pe -=e!t(ie!i s( s(nt-pit!i%te& (p -%& .n m"ment(! -"ns(m(!(i C"st(! st"-(ri!"r e mterii prime -(prine-"st(! e -=i%i ie p!(s -"st(ri!e "-%i"nte e trnsp"rt(! -est"r

St"-(ri!e s(nt e!(te (pB met" FIFO

i( ,mo-ili!ri cororale

A-tie pr"prii


31/81

C!Biri!e s(nt pre%entte .n bi!n ! !"re ree!(tB& mi p( in m"rti%re -(m(!tB i piereri!e e !"re

Ree!(re -!Biri!"r "st ee-t(tB ! !"re (stB ! t e 31 e-embrie 2007& .n-"n"rmitte -( Orin(! inister(!(i Finnte!"r (b!i-e nr1752/2005& e -Btre SC RO CO

SRL Aste! !"re (stB -!Biri!"r este !"re e pi B -est"r& ir t(n-i -n in-"nsierente -re in e spe-i!i%re -tie!"r& ins(i-ien in"rm ii!"r e pi B i/s( e#isten (nei pie e in-tie& " !"re ieritB e !"re e pi >-"st e .n!"-(ire/ repr"(-ere net?

C=e!t(ie!i!e (!teri"re e .ntre inere i repr ii

C=e!t(ie!i!e& -( repr i s( .ntre inere mi!"-e!"r i#e& ee-t(te pentr( restbi!i s( men ine !"re -est"r -tie s(nt re-(n"s-(te .n -"nt(! e pr"it i pierere ! t ee-t(Brii !"r& .n timp -e -=e!t(ie!i!e ee-t(te .n s-"p(! .mb(nBt irii per"rmn e!"r te=ni-e s(nt -pit!i%te i m"rti%te e@ !(n+(! peri"ei rBmse e m"rti%re respe-ti(!(i mi!"- i#

Am"rti%re

Am"rti%re este -!-(!tB pentr( imin( -"st(!& mi p( in !"re re%i(!B& (ti!i%nmet" !inirB e m"rti%re pe (rt e (n- i"nre mi!"-e!"r i#e i -"mp"nente!"r !"r& -re s(nt -"ntbi!i%te seprt

(rte!e estimte& pe +r(pe prin-ip!e e im"bi!i%Bri& s(nt (rmBt"re!e*

Categoria Durata de via

C!Biri i -!Biri spe-i!e 20@50 ni

ini i e-=ipmente 8@20 ni

i!"-e e trnsp"rt 4@10 ni

A!te!e 3@15 ni

,eren(ri!e i im"bi!i%Bri!e .n -(rs n( se m"rti%e%B Inesti ii!e .n -(rs se m"rti%e%B .n-epn -( m"ment(! p(nerii .n (n-ti(ne Im"bi!i%Bri!e -"rp"r!e >!"re br(tB? s(nt .nre+istrte !-"st reee!(t

epre-iere -tie!"r

At(n-i -n !"re -"ntbi!B (n(i -ti epB e te !"re re-(perbi!B& pierere .nre+istrtB prin epre-iere se re+Bse te .n -"nt(! e pr"it i pierere pentr( -tie .nre+istrte ! -"st i trttB - " re(-ere in ree!(re pentr( -tie!e .nre+istrte ! !"re e ree!(re&.n ms(r .n -re pierere .nre+istrtB prin epre-iere n( epB e te s(rp!(s(! in ree!(re V!"re re-(perbi!B -ti(!(i este m#im(! intre pre (! e n%re net ! -ti(!(i i


32/81

!"re e "!"sin re (! net e n%re este !"re -e se p"te "b ine in n%re (n(i -ti .n -r(! (nei trn%- ii .n -re pre (! este etermint "bie-ti& .n timp -e !"re e (ti!i%re este !"re pre%entB !(#(ri!"r e n(merr iit"re estimte& -re se teptB s ie+enerte in (ti!i%re -"ntin(B -ti(!(i i in -sre !(i ! sr it(! ie ii (ti!e V!"ri!e re-(perbi!e se estime%B pentr( -tie inii(!e s(& - n( este p"sibi!& pentr( (nitte+enert"re e n(merr

Reersre piereri!"r in epre-iere re-(n"s-(te .n nii nteri"ri este .nre+istrt t(n-i -ne#istB (n ini-i( -B piereri!e in epre-iere re-(n"s-(te pentr( -e! -ti n( mi e#istB s( s@(imin(t Reersre este .nre+istrt .n -"nt(! e pr"it i pierere s( - " -restere s(rp!(s(!(i in ree!(re

j( ,mo-ili!ri necororale

Im"bi!i%Bri!e ne-"rp"r!e s(nt re-(n"s-(te initi! ! -"st A-este s(nt re-(n"s-(te - estepr"bbi! - -ti(! s +enere%e pentr( S"-iette benei-ii iit"re i - -este p"t i-(ntii-te .n m" re%"nbi! Im"bi!i%Bri!e ne-"rp"r!e s(nt re-(n"s-(te (!teri"r ! -"st mi

p( in m"rti%re -(m(!tB i "ri-e imin(Bri e !"re re-(n"s-(te Im"bi!i%Bri!e ne-"rp"r!e s(nt m"rti%te !inir pe (rt -est"r e i B eri"e!e e m"rti%re i met" e

m"rti%re s(nt rei%(ite ! .n-=eiere ie-Br(i e#er-i i( inn-ir

C"st(ri!e e -=i%i ie !e pr"+rme!"r in"rmti-e se -pit!i%e%B i s(nt trtte - im"bi!i%Bri ne-"rp"r!e -B -este n( s(nt prte inte+rntB (n(i e-=ipment =rre r"+rme!ein"rmti-e s(nt m"rti%te !inir pe " peri" e 3 ni

?( ,mo-ili!ri financiare

Im"bi!i%Bri!e inn-ire -=i%iti"nte .n prin-ip! .n s-"p(! e +ener (n pr"it - re%(!tt !!(-t( ii!"r e pre pe termen s-(rt s(nt -!sii-te - -tie inn-ire e in(te .n s-"p(! trn%- i"nrii i in-!(se .n -tie -ir-(!nte Inesti ii!e -( s-en B i#B pe -re -"n(-ere re inten i i p"sibi!itte e !e pBstr pn ! s-en B s(nt -!sii-te - inesti ii pBstrte pn ! s-en B i s(nt in-!(se .n -tie im"bi!i%te

Im"bi!i%Bri!e e in(te pentr( " peri" neeinit& -re p"t i n(te - (rmre ne-esitti!"re !i-=iitte s( s-=imbri!"r rte!"r "bn%ii& s(nt -!sii-te - -tie inn-ire isp"nibi!e

pentr( n%re -este im"bi!i%Bri s(nt in-!(se .n -tie im"bi!i%te& -( e#-epti sit( iei .n -re


33/81

-"n(-ere re intenti e !e pstr pentr( " peri" mi mi- e 12 !(ni e ! t bi!nt(!(is( este ne-esr s ie n(te pentr( "btine -pit! e e#p!"tre& sit( ii .n -re s(nt in-!(se.n -tie -ir-(!nte

l( ,nstrumente financiare

Instr(mente!e inn-ire .nre+istrte .n bi!nt in-!( n(merr(! i e-=i!ente!e e n(merr&-!ien ii i !te -"nt(ri simi!te& (rni%"rii i !te -"nt(ri simi!te i t"rii!e et"e!e

prti-(!re e re-(n"stere "ptte s(nt pre%entte .n e-!rtii!e inii(!e e p"!iti-i s"-iteie-r(i e!ement

m( @mrumuturi

mpr(m(t(ri!e pe termen s-(rt Ki !(n+ s(nt .nre+istrte iniDi! ! s(m primit& net e -"st(ri!e etrn%-Di"nre n peri"e!e (rmt"re& .mpr(m(t(ri!e s(nt .nre+istrte ! -"st m"rti%t

"!"sin met" rnment(!(i ee-ti& ierenDe!e intre s(me!e primite >nete e -"st(ri!e etrn%-Di"nre? Ki !"re n"rm! e rs-(mprre iin re-(n"s-(te .n -"nt(! e pr"it Kipiereri pe (rt -"ntr-t(!(i e .mpr(m(t "rDi(ne pe termen s-(rt .mpr(m(t(ri!"r petermen !(n+ este -!sii-t .n t"rii -e treb(ie p!tite .ntr@" peri" e (n nH Ki in-!(s .nS(me t"rte instit(Dii!"r e -reitH in -r(! t"rii!"r -(rente

n( &-liga ii comerciale

Ob!i+tii!e -"mer-i!e s(nt .nre+istrte ! !"re e -"st& -re repre%int !"re (st

"b!i+tiei -e i p!tit .n iit"r pentr( b(n(ri!e i seri-ii!e primite& inierent - ( "st s(n( -t(rte -tre S"-iette

o( ,mo!ite i tae

Imp"%it(! pe pr"it -(rent se -!-(!e% .n -"n"rmitte -( re+!ementri!e is-!e r"mne i seb%e% pe re%(!tte!e rp"rtte .n e-!rti e imp"%it S"-iettii& int"-mit .n -"n"rmitte -(Stnre!e $ti"n!e e C"ntbi!itte >S$CH? i (stt pentr( n(mite e!emente .n (n-tie e

!e+is!ti .n i+"re Rt imp"%it(!(i pe pr"it este p!i-t pr"it(!(i -"n"rm S$C& (sttpentr( n(mite e!emente .n -"n"rmitte -( !e+is!ti is-!& i este e 16 ierere is-!p"te i rep"rtt pe " peri" e 7 ni

( Provi!ioane

r"i%i"ne!e s(nt re-(n"s-(te t(n-i -n S"-iette re " "b!i+tie -(rent >!e+! s(imp!i-it? +enert e (n eeniment nteri"r& este pr"bbi! s ie ne-esr " iesire e res(rse s(


34/81

" imin(re e -ren e -re s e-te%e benei-ii!e e-"n"mi-e pentr( "n"r "b!i+ti respe-tis( re-(perre -ren ei i p"te i re!i%t " b(n estimre !"rii "b!i+tii!"r

r( AenituriVenit(! este re-(n"s-(t t(n-i -n este pr"bbi! - benei-ii!e e-"n"mi-e s"-ite trn%-tii!"r"r intr .n intreprinere& ir !"re enit(!(i p"te i etermint .n m" -"re-t Venit(ri!erepre%int .n prin-ip! !"re seri-ii!"r prestte Venit(ri!e in seri-ii!e prestte s(ntre-(n"s-(te .n peri" .n -re -este s(nt ee-t(te

s( Caital social

S"-iette re-(n" te m"ii-Bri!e ! -pit!(! s"-i! n(mi (p pr"bre !"r .n A(nre;ener! A- i"nri!"r

t( Re!erve legale

Se -"nstit(ie .n pr"p"rtie e 5 in pr"it(! br(t e ! sr it(! n(!(i pnB -n re%ere!e !e+!et"t!e (n+ ! 20 in -pit!(! s"-i! rst .n -"n"rmitte -( preeeri!e !e+!e Re%ere!e!e+!e ! 31e-embrie2009 er( e 42000 RO$

v( Dividende

iiene!e s(nt re-(n"s-(te - t"rie .n peri" .n -re este pr"btB reprti%re !"r

( $venimente ulterioare

Sit( ii!e inn-ire ne#te re!e-tB eenimente!e (!teri"re tei sit( ii!"r inn-ire -re (rni%e% in"rmtii s(p!imentre espre p"%iti S"-iettii ! t in-=eierii bi!n (!(i s( -e!e-re ini- " p"sibi!B ne.nep!inire ip"te%ei reerit"re ! -"ntin(itte -tiitB ii >eenimente-e eterminB (stri?

enimente!e (!teri"re -e n( -"nstit(ie eenimente -e eterminB (stri s(nt pre%entte .n n"tet(n-i -n s(nt -"nsierte semnii-tie

aa( Par i afiliateS(nt -"nsierte prti i!ite -ei s"-iti -re ( prin pr"priette& prin rept(ri -"ntr-t(!e&

prin re!tii mi!i!e s( e !t e!& bi!itte e -"ntr"!& ire-t s( inire-t& s( e in!(entsemnii-ti -e!!t prte

--( Decontri rin comensare

t"rit !ipsei +ener!e e !i-=iitti in R"mni& " prte s(me!"r pr"enite in n%ri!eS"-iettii s(nt e-"ntte prin -"mpensre& -"n"rm !e+is!tiei .n i+"re >E; 685/1999?&s"-iette -"mpensn -ren e!e pentr( seri-ii!e !irte -( t"rii!e pentr( mterii prime i


35/81

seri-ii prin !nt(! e s"-ietti -( t"rii re-ipr"-e A-este trn%-tii repre%int s-=imb(! epr"(se/seri-ii e -eesi !"re r i re-(n"s-(t re" pierere s( re(n -sti+ t e!"re !"r n"min!

cc( Corectarea erorilor conta-ile

C"n"rm preeeri!"r OF 1752/2005 -( m"ii-ri!e (!teri"re& er"ri!e in peri"e!enteri"re s(nt "misi(ni i e-!rtii er"nte -(prinse .n sit( ii!e inn-ire !e S"-iettii pentr( (n s( mi m(!te peri"e nteri"re re%(!tn in +rese! e (ti!i%& s( e n( (ti!i%&in"rmtii -reibi!e -re er( isp"nibi!e ! m"ment(! ! -re sit( ii!e inn-ire pentr( -e!e

peri"e ( "st pr"bte spre i emise Aste! e er"ri in-!( ee-te!e +rese!i!"r mtemti-e&+rese!i!"r e p!i-re p"!iti-i!"r -"ntbi!e& i+n"rrii s( interpretrii +resite eenimente!"r

C"re-tre er"ri!"r -"nsttte .n -"ntbi!itte se ee-t(e% e -tre S"-iette pe semre%(!tt(!(i rep"rtt i se inre+istre% .n s"!(ri!e e es-=iere !e sit( ii!"r inn-ire n(!e

dd( $fectul reorgani!rii

Sit( ii!e inn-ire ne#te i n"te!e ! -este re!e-t sit( i S"-iettii ! 31 e-embrie 2009& -( t"te ee-te!e re"r+ni%rii

ee( Continuitatea activit ii

Sit( ii!e inn-ire ( "st int"-mite .n -"n"rmitte -( prin-ipi(! -"ntin(ittii -tiittii

ff( "ran!ac ii n valut

S"-iette ee-t(t trn%-tii .n !(t .n peri" 1 in(rie @ 31 e-embrie 2009

,rn%-tii!e .n !(t se e#prim .n Lei prin p!i-re -(rs(!(i e s-=imb e ! t trn%-tieiA-tie!e i psie!e e#primte .n !(t ! srsit e n s(nt e#primte .n Lei ! -(rs(! e s-=imbe ! -e t

Csti+(ri!e i piereri!e in ierente!e e -(rs !(tr& re!i%te i nere!i%te& s(nt .nre+istrte .n -"nt(! e pr"it i pierere ! n(!(i respe-ti Rte!e e s-=imb Le(/MS i Le(/MR ! 31 e-embrie 2009 i 31 e-embrie 2008& ( "st (p -(m (rme%*

=oneda

63 decem-rie

/002

63 decem-rie

/001

Le(/MS 2&9361 2&8342

Le(/MR 4&2282 3&9852

Caital social


36/81

SC FLAVIA SA este " s"-iette -"mer-i!B -( pers"n!itte (rii- r"mnB& .niin tB .nn(! 1999 Cpit!(! s"-i! este -"mp(s in 250000 e -ti(ni n"mintie& ie-re - i(ne n" !"re e 084 RO$ Str(-t(r - i"nrit(!(i se pre%int (p -(m (rme%*

)ctionar

Numar de

actiuni detinutela 63.decem-rie/002

Proortie

Aaloare

caital#R&N(

CARRA ARIO 2 0008 168

A,,I VALRIO 1 0004 084

SA'M;ARO JOL ALAI$ 1 0004 084

SC I$, SRL 249996999984

20899664

"otal 250000 300B /30.000

L t e 31 e-embrie 2009& bi!nt(! -"ntbi! ! S"-iettii pre%int (n -pit! s"-i! .n s(me 210000 RO$

,nforma ii rivind salaria ii administratorii i directorii

Aministrt"rii i ire-t"rii

S"-iette n( re "b!i+tii priin (n p!n e pensii pentr( "stii ministrt"ri i ire-t"ri !t e 31e-embrie 2009 s( .n !e+t(r -( peri"e in-=eite nteri"r

S!ri ii

rept(ri!e s!ri i!"r pe termen s-(rt in-!( rept(ri!e s!ri!e stbi!ite prin -"ntr-te!einii(!e e m(n-& in-=eit pentr( ie-re s!rit .n prte& pre-(m i -"ntrib(tii!e ! si+(rris"-i!e& si+(rri!e s"-i!e e sntte i (t"r(! e s"m

A-este rept(ri s(nt re-(n"s-(te .n -=e!t(ie!i "t -( prestre seri-ii!"r e -tre -esti is(nt .nre+istrte .n -"nt(! e pr"it i pierere .n -eesi peri" -( -=e!t(ie!i!e s!ri!eerente

Att S"-iette -t i ie-re n+t s(nt "b!i+ti prin re+!ementri!e !e+!e .n i+"re s-"ntrib(ie ! -se!e e sntte& "n(! e pensie i s"m .n -"nse-int S"-iette n( re ni-i ""b!i+tie !e+! s p!tes- rept(ri s!ri!e iit"re& sin+(r "b!i+tie -estei este s

p!tes- -"ntrib(tii!e t(n-i -n -este pr


37/81

n peri" 1 in(rie @ 31 e-embrie 2009 n(mr(! mei( e s!riti pe prin-ip!e!e -te+"riie pers"n! se pre%int ste!*

/002

(n-it"ri 144Aministrtie 11

C"n(-ere 4

"otal 352

C=e!t(ie!i!e -( s!rii!e .n peri" 1 in(rie @ 31 e-embrie 2009 se pre%int ste!*

)lte informa ii

a( ,nforma ii cu rivire la organi!area Societa ii

SC FLAVIA SA este " s"-iette r"mnB -( pers"n!itte (rii-B S"-iette "st .niin tB.n n(! 1999 i .nmtri-(!tB ! R+istr(! C"mer (!(i ,imi s(b n(mr(! J35/788/1999& n -"(! (ni- e .nre+istrre 12145200& trib(t is-! RO

Obie-t(! prin-ip! e -tiitte ! S"-iettii i! repre%int prestre e seri-ii in(stri!e e

inis te#ti! s(pr ierite!"r rti-"!e in b(nb-& ibre sinteti-e& !nB s( pie!e

-( ,nforma ii rivind imo!itul e rofit

Imp"%it(! pe pr"it -(rent se eterminB p!i-n rte!e e 16 C"n(-ere pre-i%B -B"b!i+ ii!e is-!e s(nt -"re-t estimte .n sit( ii!e inn-ire ne#te

S"-iette .nre+istrt (n pr"it net -"ntbi! .n !"re e 547642 RO$

r"it -"ntbi! 563127C=e!t(ie!i nee(-tibi!e 407760

Venit(ri neimp"%bi!e 411068

Re%erB !e+! 0

r"it(! is-! ! n(!(i 559819

Imp"%it pe pr"it 16 0

Creit is-! 0


38/81

ierere is-!B rep"rttB in2008

@1383947

ierere is-!B 2009 @ 824128c( Cifra de afaceri

Cir e -eri ! 31 e-embrie 2009 este e 14663820 RO$& re!i%tB prep"nerent in"bie-t(! prin-ip! e -tiitte ! s"-ietB ii

d( &norarii de audit

C"st(ri!e -"ntr-t(!e pentr( -tiitte e (it S"-iettii -"n"rm OF 1752/2005 pentr(

peri" .n-=eitB ! t e 31 e-embrie 2009 s(nt stbi!ite prin -"ntr-t(! semnt -( 'IROMR, CO$,A'IL OC$A$ O$ICA

Stocuri

63 decem-rie/002

63 decem-rie/001

C"mb(stibi! 2331 1545

terii prime 1112605 1136154

teri!e (#i!ire 29497 17019

teri!e pentr( mb!t 12697 13879

iese e s-=imb 73573 67071

A!te mteri!e -"ns(mbi!e 7303 7490

teri!e e nt(r "bie-te!"r einentr

24109 2149

Br(ri 124502 0

Ans(ri pentr( -(mpBrBri e st"-(ri 18665 93

ieren e e pre ! mterii i mteri!e 25053 0


39/81

r"i%i"ne pentr( epre-ieremterii!"r prime

>36346? 0

"otal stocuri 3.626.212 3./45.400

St"-(ri!e in-!( piese e s-=imb& -"!"rnti& mteri!e -"ns(mbi!e (ti!i%te pentr( pr"-es(! epr"(-tie i mr

ntr(-t .n (rm inentrierii e!emente!"r e -ti ! 31122009 s@ -"nstt -B (ne!e st"-(ri emterie primB er( e+rte s( n( mi -"resp(ne( -( ne-esitB i!e -t(!e e pr"(- ie& s@ e-i -"nstit(ire (n(i pr"i%i"n pentr( epre-iere st"-(ri!"r& .n pr"-ent e 100 in !"remterii!"r prime respe-tie

in -(% ii-(!tti!"r e reprti%re pe ierite!e e!emente e st"- !e -=e!t(ie!i!"r e

pr"i%i"nre !e mterii!"r prime& mteri!e -"ns(mbi!e& (#i!ire!"r& piese!"r e s-=imb i"bie-te!"r e inentr& S"-iette e-is -"ntbi!i%re -est"r prin -"nt(! 308& -"nt -re sereprti%e% peri"i- pe ierite!e e!emente e -=e!t(ie!i .n (n- ie e -"ei-ient(! e reprti%re-!-(!t N

Disoni-ilit i -ne ti

63 decem-rie /002 63 decem-rie /001

C"nt(ri -(rente ! bBn-i in -re *

@ -"nt(ri -(rente !ei 105001 48361

@ -"nt(ri -(rente @!(tB 294262 458430

Cs .n !ei 4246 4005

Cs .n !(tB 4 3091

A!te !"ri 6291 1667

Ans(ri e tre%"rerie 0 0Ce-(ri e .n-st 205538 0

"otal disoni-ilit i 735.64/ 535.556

Aenituri i c8eltuieli financiare


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/002 /001

Venit(ri in "bn%i 4942 856

A!te enit(ri inn-ire 147196 255438

Aenituri financiare 35/.361 /57./24

C8eltuieli financiare 496.201 906./66

Re!ultat financiar #6/3.990( #447.262(

)lte venituri din eloatare

n -r(! e#er-i i(!(i 2009& S"-iette .nre+istrt !te enit(ri in e#p!"tre .n s(m e142572 RO$ n -r(! -estei s(me& !"re e 9045 RO$ repre%int enit(ri in n%ree -tie& 15698 RO$ s(nt esp+(biri in-ste e ! s"-ietti e si+(rre& ir 102553 RO$s(nt t"rii -tre (rni%"ri pres-rise in -(% e-=imii

Litigii

C"n(-ere n!i%e% peri"i- sit( i !iti+ii!"r .n -(rs& ir .n (rm -"ns(!trii -( repre%entntiisi !e+!i e-ie ne-esitte -reri (n"r pr"i%i"ne pentr( s(me!e imp!i-te s( pre%entrii-est"r .n sit( ii!e inn-ire

Pr i afiliate

Sit( i t"rii!"r B e s"-iet i!e i!ite este (rmt"re*

Denumire 63.3/./002 63.3/./001

SC I$, SRL 401 5465063 5309039

SC FI$I SRL @ 401 153000 1486688

,nstrumente financiare i managementul riscului

S"-iette este e#p(s piete!"r internti"n!e e mBr(ri C (rmre& -tiitti!e S"-iettii p"t ie-tte e m"ii-ri!e pret(ri!"r& -(rs(ri!"r e s-=imb i !e rte!"r "bn%ii e semene&


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S"-iette este e#p(s ris-(!(i e -"ntrprti Ris-(ri!e semnii-tie s(nt es-rise mi "s n-(rs(! n(!(i 2009& S"-iette n( (ti!i%t eritie pentr( se pr"te imp"tri -est"rris-(ri

Riscul de rata a dobanzii

Ris-(! +enert e rt "bn%ii este ris-(! - !"re instr(mente!"r inn-ire s rie%et"rit !(-t(tii!"r e pe pit rte!"r "bn%i!"r Ris-(! !(#(!(i e !i-=iitti etermint e"bn%i este ris-(! ritiei .n timp -"st(ri!"r -( "bn%i!e

Valoarea just a instrumentelor financiare

Instr(mente!e inn-ire etin(te pn ! s-ent .n -"nitii n"rm!e e -eri s(nt pre%entte.n bi!nt ! -"st s( ! !"re e rmb(rsre& (p -% V!"re (st este s(m ! -reinstr(ment(! inn-ir r p(te i s-=imbt intr@" trn%-tie -(rent intre prti intereste& intr@"

trn%-tie ire-t& ! pret(! pietei& !t e-t n%re "rtt s( e !i-=ire V!"re (st este"btin(t in pret(ri!e -"tte pe pit i m"e!e!e e -t(!i%re !(#(!(i e !i-=iitti& (p -%

L 31 e-embrie 2009& !"ri!e -"ntbi!e !e n(merr(!(i i e-=i!ente!"r e n(merr&(rni%"ri!"r i -!ien i!"r& n+mente!"r i t"riei pe termen s-(rt pr"#im( !"ri!e !"r (ste t"rit s-ente!"r pe termen s-(rt !e -est"r -tie i t"rii

Riscul de lichiditate

Ris-(! e !i-=iitte pre in p"sibi!itte ne"n"rrii "b!i+tii!"r t e S"-iette e -tre-!ien i& .n -"nitii n"rm!e e -eri entr( -"ntr"! -est ris-& S"-iette treb(ie s e!(e%e

peri"i- s"!bi!itte inn-ir -!ien i!"r si


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1. Fl&0art%l

($


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1.9 M-elarea ,rel%&rr!lr=,r&e$elr>

1.9.1 D!agra'a -e -e&',z!)!e

1.9.# Cn)!n%t%l -!agra'e! 5%6%l%! -e -ate

,be!(! pre!(-rBri!"r >pr"-ese!"r?& entitB i!"r& !(#(ri!"r e te i !"-(ri!"r e st"-re

ROCS @pre!(-rre '!n e erii-re

@.nt"-mire 'i!n -"ntbi!

@.nt"-mire C"nt e r"it i ierere

@+enerre $"te e#p!i-tie@+enerre ini-t"ri e-"n"mi-"@inn-iri

@ n!i% ini-t"ri!"r e-"n"mi-"@inn-iri

$,I, I ire-t"r(! -"n"mi-

FLMMRI A, @ te in '!n B

@ te in 'i!n

@ te in C@ te in $"te!e e#p!i-tie

@ te in sit( ii!e inn-ire

LOCMRI S,OCAR @ '!n e erii-re

(3


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@ 'i!n -"ntbi!

@ C"nt e r"it i ierere

@ $"te e#p!i-tie

@ Sit( i ini-t"ri!"r e-"n"mi-"@inn-iri

1.9.( D!agra'a -e &nte6t

'

1.9.* D!agra'a 5%6%l%! -e -ate

((


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1.9.. R!$&%r!le /! &ntralele ,rel%&rr!lr,r&e$elr

PR&C$S$ R,SC+R, C&N"R&)L$ #)%=%(

re!(-rre '!n B eerii-re

@intr"(-ere (n"r s(me+re ite .n .nre+istrri!e -(rente

@intr"(-ere .n sistem (n"rte ne-"resp(n%Bt"re

@(b!re .nre+istrBri!"r-(rente

@e#isten (n"r !"rine-"resp(n%Bt"re A-tie!"rim"bi!i%te i A-tie!"r-ir-(!nte

@ erii-re .nre+istrBri!"ree-t(te .n timp(! e#er-i i(!(i

>A?

@ ee-t(re inentrieriiperi"i-e >?

@ erii-re -"re-tit(iniite!"r intr"(se .n sistem >A?

nt"-mire 'i!n -"ntbi! re!(-rre +resitB '!n eie erii-re

Verii-re te!"r i e+!itB i!"r in '!n >A?

nt"-mire C"nt e r"it iierere

re!(-rre +re itB '!n ei e erii-re

Verii-re te!"r i e+!itB i!"r in '!n @ >A?

;enerre ini-t"rie-"n"mi-"@inn-iri

re!(-rre +re itB sit( ii!"r inn-ire

Verii-re te!"r intr"(se.n sit( ii!e inn-ire >A?

;enerre ini-t"ri

e-"n"mi-"@inn-iri

nt"-mire +re itB sit( ii!"r

inn-ire

Verii-re te!"r in

sit( ii!e inn-ire >A?

An!i% ini-t"ri!"re-"n"mi-"@inn-iri

Interpretre +re itB -est"rini-t"ri

@

(+


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1.@ M-elarea -atelr

[email protected]. Cn)!n%t%l ent!t)!lr

Nr crt. Denumire entitate )tri-ute determinante )tri-ute determinate

1 Re+istr(! J(rn! $rP-rtPr simb"!P-"nt

2 '!n e erii-re simb"!P-"nt nrPrPbi!n

nrPrPC

3 'i!n -"ntbi! nrPrPbi!n @

4 C"nt e pr"it i pierere nrPrPC @

5 $"te e#p!i-tie -"Pe!ement nrPrPbi!n

nrPrPC

nrP-rtPsi

6 Sit( i ini-t"ri!"re-"n"mi-"@inn-iri

nrP-rtPsi nrPrPC

(-


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1.@.# D!agra'a ent!taterela)!e =DER>

(


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CAPITOLUL #. PROIECTAREA SISTEMULUI INFORMATIC

#.1 O


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#.# Pr!e&tarea !e/!r!lrIe iri!e sistem(!(i s(nt *

S1 '!n e erii-re

S2 'i!n (! -"ntbi!

S3 C"nt(! e pr"it i pierere

S4 Sit( i !(#(ri!"r e tre%"rerie

S5 $"te e#p!i-tie

S6 te in"rmtie

S7 Sit( i ini-t"ri!"r e-"n"mi-"@inn-iri

(4


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S3 >)L)N ) D$ A$R,F,C)R$

Loc o-*inere: C"ntbi!itteDestina*ie: C"ntbi!itteNumr de eemlare: 1Frecven*: !(nrDiso!itiv sau eriferic de ieEire:

+6


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S/ >ilan ul conta-il

+1


52/81

Loc o-*inere: C"ntbi!itteDestina*ie: C"ntbi!itteNumr de eemlare: 1Frecven*: semestri!Diso!itiv sau eriferic de ieEire:

+$


53/81

S6 C&N"+L D$ PR&F," , P,$RD$R$


S4 Situa ia fluurilor de tre!orerie

Tabloul fluxurilor de trezorerie la D

+3


54/81

Loc o-*inere:C"ntbi!itteDestina*ie: C"ntbi!itte

Numr de eemlare: 1Frecven*: semestri!Diso!itiv sau erifericde ieEire:

+(

An 49(:Fl%6%r! -e trezrer!e -!n a&t!2!t)!le-e e6,latare n'a%r" 0e la 'l"en*" 4916:n'a%r" 0"n alte 'rean*e 4916:

Pl*" 'tre ,&rn"z!r" "angaBa*" 4916:D!?Qnz" lt"te 4916:I)!z"t e r!/t lt"t 4916:Plt" 0"n alte0at!r"" 4916:Trezrer!e net -!n a&t!2!tt! -ee6,latare 4916:Fl%6%r! -e trezrer!e -!n a&t!2!t)! -e!n2e$t!)!e Pl*" entr& a'2"z"*"!narea 0e ")!?"l"zr"'!r!rale 4916:

n'a%r" 0"n 5Qnzarea 0e ")!?"l"zr"'!r!rale 4916:D!?Qnz"

n'a%ate 4916:Trezrer!a net -!n a&t!2!t)! -e!n2e$t!)!e 4916:Fl%6%r! -e trezrer!e -!n a&t!2!t)! -enan)are7 n'a%r" 0"n )r&)&t&r" eter)en l&ng 4916:Ra)?&r%r" 0e

)r&)&t&r" 4916:Plata 0at!r""l!r a,rente lea%"ng8&l&"/nan'"ar 4916:Trezrer!e net -!n a&t!2!t)! -enan)are 4916:Cre/terea net a trezrer!e! /!e&0!2alentelr -e trezrer!e 4916:Trezrer!e /! e&0!2alente -etrezrer!e la 8n&e,%t%l 4916:e6er&!)!%l%! nan&!ar

Trezrer!e /! e&0!2alente -e

trezrer!e la $+ar/!t%l 4916:e6er&!)!%l%! nan&!ar


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S5

S5.3 Nota 3 : S,"+) ,) )C",A$L&R ,=&>,L,)"$


++


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S5./ Nota /: Provi!ioane


S5.6 Nota 6 : Rearti!area rofitului

+-


57/81


S5.4 Nota 4 : )nali!a re!ultatului din eloatare

+


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S5.5 Nota 5 : Situa ia Crean elor i Datoriilor

+>


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S 7 Date informative

+4


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S9 Situa ia indicatorilor economico'financiari

-6


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#.( Pr!e&tarea


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#.* Pr!e&tarea !ntrr!lr /! &ntralelr $!$te'%l%!IntrBri!e sistem(!(i s(nt *

I 1 Re+istr(! J(rn!

I 2 '!n e erii-re

I3 'i!n -"ntbi!

I4 C"nt(! e r"it i ierere

, 3 Registrul urnal

-$


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Nr. crt. Denumire cam "i#lungime(

"est de validare

1 Mnitte >20? Verii-re intr"(-erii -"mp!ete te!"r

2 $r p+inB 9>3? Verii-re n(mer"tBrii -"nse-(tie .n "rine-res-Bt"re .n inter!(! Q1@999

3 $r -riteri( 9>2? Verii-re n(mer"tBrii -"nse-(tie .n "rine-res-Bt"re .n inter!(! Q1@99

4 t .nre+ Verii-re str(-t(rii te!"r

5 "-(ment(! >20? Verii-re intr"(-erii -"mp!ete te!"r

6 #p!i- ii >50? Verii-re intr"(-erii -"mp!ete te!"r

7 Simb"! -"nt(riebit"re

9>4? Verii-re tip(!(i e te

8 Simb"! -"nt(ri-reit"re

9>4? Verii-re timp(!(i e te

-3


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9 S(me ebit"re 9>15&2? Verii-re tip(!(i e te

10 S(me -reit"re 9>15&2? Verii-re tip(!(i e te

, / >alan a de verificare

-(


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Nr. Crt. Denumire cam "i#lungime(

"est de validare

3. +nitatea #/5( Verii-re intr"(-erii -"mp!ete te!"r

/. Perioada D Verii-re str(-t(rii te!"r

6. Sim-ol 2#4( Verii-re tip(!(i e te

4. Denumire #60( Verii-re intr"(-erii -"mp!ete te!"r

5. Sold ini ial D%C 2#39/( Verii-re tip(!(i e te

7. Rulaj curent D%C 2#39/( Verii-re tip(!(i e te

9. Sume curente 2#39/( Verii-re tip(!(i e te

1. Sold curent 2#39/( Verii-re tip(!(i e te

2. "otal general 2#39/( Verii-re tip(!(i e te

,6 >ilan conta-il

-+


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--


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"est de validare

3. ude ul #/0( Verii-re intr"(-erii -"mp!ete te!"r

/. Persoana juridic #/5( Verii-re intr"(-erii -"mp!ete te!"r

6. )dresa #60( Verii-re intr"(-erii -"mp!ete te!"r

4. "elefon 2#30( Verii-re tip(!(i e te

5. Nr din RegistrulComer ului

#3/( Verii-re tip(!(i e te

7. Forma derorietate

#40( Verii-re tip(!(i e te

-


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9. Denumire clasaC)$N

#70( Verii-re tip(!(i e te

1. Cod clasa C)$N 2#4( Verii-re tip(!(i e te

2. Cod unic denregistrare

2#30( Verii-re tip(!(i e te

30. Data D Verii-re str(-t(rii te!"r

33. Sold 2#39( Verii-re intr"(-erii -"mp!ete te!"r

3/. )dministrator #60( Verii-re intr"(-erii -"mp!ete te!"r

36. @ntocmit #60( Verii-re intr"(-erii -"mp!ete te!"r

,5 Contul de Profit i Pierdere

->


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"est de validare

-4


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3. Data D Verii-re str(-t(rii te!"r

/. Reali!are aferenteerioadei deraortare

2#39( Verii-re intr"(-erii -"mp!ete te!"r

6. )dministrator #/0( Verii-re intr"(-erii -"mp!ete te!"r

4. @ntocmit 2#/0( Verii-re intr"(-erii -"mp!ete te!"r

#. Pr!e&tarea ,r&e$elr nan&!ar&nta

PR&C$S ,N"R)R, ,$S,R,

6


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;enerre '!n e erii-re @ te in Re+istr(! J(rn!

@ te in Re+istr(! Crtere

@ 'i!n

@ C"nt e pr"it ipierere

;enerre 'i!n -"ntbi! @ '!n e erii-re @ Ini-t"ri e-"n"mi-"@inn-iri

;enerre C"nt e r"it iierere

@ '!n e erii-re @ Ini-t"ri e-"n"mi-"@inn-iri

;enerre $"te e#p!i-tie @ 'i!n -"ntbi!

@ C"nt e pr"it i pierere

Sit( i ini-t"ri!"re-"n"mi-"@inn-iri

;enerre ini-t"rie-"n"mi-"@inn-iri

@ 'i!n -"ntbi!

@ C"nt e pr"it i pierere

@ Sit( i ini-t"ri!"re-"n"mi-"@inn-iri

#. Pr!e&tarea &-%r!lret" e -"ii-re "!"sitB .n repre%entre sit( ii!"r inn-ire este -"ii-re se-en i!B& n(mitB i -"ii-re "rinrB

A-estB met"B pres(p(ne trib(ire e n(mere -"nse-(tie& .n "rine -res-Bt"re& e!emente!"rin 'i!n (! -"ntbi! i C"nt(! e r"it i ierere

1


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e e#emp!(& .n 'i!n & Cren e!e ( -"(! 06& i-B n(mr(! rn(!(i pe -re -este s(nt repre%entte& ir r"it(! s( ierere e#er-i i(!(i inn-ir ( -"(! 33

n C"nt(! e r"it i ierere& Venit(ri!e in n%re mBr(ri!"r ( -"(! 03& C=e!t(ie!i -(pers"n!(! * 17 et-

O !t met"B e -"ii-re (ti!i%tB .n sit( ii!e inn-ire este -"ii-re prin simb"!(!-"nt(ri!"r Fie-r(i -"nt in !n(! e -"nt(ri ii este trib(it (n -" n(mit S,=>&L

-"nt n!iti--"nt sinteti-

$


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s(b+r(p +r(p -!s

# * Simb"!(! -"nt(!(i 2111 G ,eren(riH -e prte in -!s 2@ C"nt(ri e im"bi!i%Bri& +r(p 21

Im"bi!i%Bri -"rp"r!e& s(b+r(p 211@ ,eren(ri i menri ! teren(ri& iin (n -"nt sinteti-

CAPITOLUL (. SELECGIA UNUI SISTEM INFORMATIC

TABEL DE PREZENTARE

PROCES :ERHCOMPUTERS

SAHA O:SERBAGII7:ERH

COMPUTERS

O:SERBAGII7

SAHAJenerarealan* 0e

Se !ate 5"z&al"za0"n ,erea%tra

Se 5"z&al"zeaza0"n S"t&a*"" l"%tr"8

AHANTAE 8la %al5area

AHANTAE8a't&al"zare

3


74/81

5er"/'are nreg"%trar"'!nta?"lee5al&areaalan*e" %e !ate,a'e n le" %a& n

!r"'e 5al&ta la'&r%&l "%t!r"'.

alan* nreg"%trr"l!r%e !ate ,a'e5er"/'area'!re't"t&0"n""l!r n

'!n'!r0anta '&'!rela*""le%tan0ar08a%"g&r'!ntr!l&l "%e'&r"tatea0atel!r 0ar "!erareara"08"n,!r)a*""le

%&nt !erate !%"ng&r 0at&r)Qn0 %a /ere;e'tate n0!'&)entele/nan'"ar8'!nta?"leDEZAHANTAE8")le)entarea!ate /

'!%t"%"t!are8!ate / 0e%t&l0e r"g"0 entr&'!)an""le'are %&nt,!arte re'ente8!%"?"l"t*"le0eer%!nal"zare%&nt 0e%t&l 0e

l")"tate

ra"0 la)!0"/'r"leleg"%lat"5e8&&r"n* n&t"l"zare

8aB&t!r"ntera't"58a''e%are%")&ltan aa'el!ra"!*"&n" 0er!ga)r"n re*ea8e


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1. :ERH C',%ter$

+


76/81

-


77/81

#. SAHA


78/81

>


79/81

4


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Grila de evaluare a pachetelor software

Cr!ter!% Hra- -e!',rtan)

P%n&ta? :ERHC',%ter$

P%n&ta?SAHA

Balare:ERHC',%ter

$

BalareSAHA

Re%e'tarea 'er"n*el!r

16 4 > 46 >6

H"teza 0el&'r&

16 6 (4

U%&r"n* n&t"l"zare

4 > 4 $ >1

D!'&)ent

a*"a

- ($ ($

A%"%ten*a ( > $> 3$

TOTAL 36$ $>(

C!n,!r) 'r"ter""l!r e5al&ate a '!tel!r 0e ")!rtan* 0ar " a &n'taB&l&" /e'r&"a'2et %!,t7are %e !?%er5 ' 5ara"nta !t") e%te ERJ C!)&ter% %!,t8&l a't&alal '!)an"e" FLAHIA SA.

>6


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APSI privind analiza indicatorilor economici (Autosaved).docx

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