Bilantul Contabil RO-En Short [PDF]

Zitiervorschau

1.

2.

Active imobilizate

(Fixed assets):

(i) Active corporale

(Tangible assets)

(ii) Active necorporale

(Intangible assets)

(iii) Active financiare

(Financial assets)

Active circulante

(Current assets):

(i) Stocuri

(Inventories)

(ii) Creante

(Receivables)

(iii) Lichiditati si echivalente

(Cash and cash equivalents)

de lichiditati (iv) Alte active financiare

(Other financial assets)

(v) Conturi de regularizare-activ

(Accruals and other current assets)

si alte active circulante 3.

Capital-actiuni si rezerve

(Share capital and reserves):

(i) Capital (actiuni ordinare)

(Ordinary equity capital)

(ii) Rezerve

(Reserves)

(iii)Capital (actiuni privilegiate)

(Preference capital)

4. Interese minoritare

(Minority interest)

5. Datorii

(Liabilities)

(i) Imprumuturi purtatoare

(Interest-bearing loans)

de dobanzi (ii) Creditori

(Creditors)

(iii)Provizioane

(Provisions)

(iv)Credite pe termen scurt

(Cash equivalents)

(v) Conturi de regularizare-pasiv (Accruals and other liabilities) si alte datorii +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Cifra de afaceri = Vanzarile de marfuri mai + Productia vanduta mai putin rabaturile, remisele putin rabaturile, si risturnele acordate risturnele acordate Productia exercitiului = Productia + Productia + Productia vanduta stocata imobilizata Venituri din = Productia + Subventii de + Alte venituri + Venituri din exploatare exercitiului exploatare din exploatare provizioane privind exploatarea Cheltuieli = Costul + Cheltuieli + Lucrari si + Impozite + Cheltuieli + Alte cheltuieli + Amortizari pentru marfurilor materiale servicii taxe si cu personalul de exploatare si provizioa exploatare vandute executate varsaminte de terti asimilate Rezultatul din exploatare = Venituri din exploatare - Cheltuieli pentru exploatare

in millions

(in milioane) 1995

ASSETS Current assets Cash and cash equivalents Short - term investments Accounts and notes receivable Inventories Finished goods Purchased parts and fabricated assemblies Other current assets Total current assets Property, plant and equipment (PPE) Land Buildings and leasehold improvements Machinery and equipment Total property, plant, equipment Accumulated depreciation Long-term receivables and other assets

(ACTIVE) (Active circulante) (Numerar si echivalente de numerar) (Plasamente pe termen scurt) (Creante clienti si efecte de primit) (Stocuri) (Produse finite) (Materii prime si productie neterminata) (Alte active circulante) (Activ circulant - TOTAL) (Imobilizari corporale) (Terenuri) (Constr. & amenajari) (Masini, utilaje, instalatii de lucru) (Imobilizari corporale-total) (Amortizari cumulate) (Creante pe termen lung si alte active)

TOTAL ASSETS

(ACTIV - TOTAL)

LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Notes payable and short term borrowings Accounts payable Employee compensation and benefits Taxes on earnings Deferred revenues Other accrued liabilities Total current liabilities

(PASIV) (Datorii pe termen scurt) (Efecte de platit si imprumuturi pe termen scurt) (Furnizori) (Sume cuvenite salariatilor) (Impozite asupra beneficiilor) (Venituri constatate in avans) (Cheltuieli de platit) (Datorii pe termen scurt - total)

Long term debt

(Datorii pe termen lung)

Other liabilities

(Alte obligatii)

Shareholders' equity Preferred stock $1 par value

(Capitaluri proprii) Actiuni preferentiale, valoare nominala de 1$

(authorized:300.000.000; issued: none)

(autorizate: 300.000.000; emise: zero)

Common stock and capital in excess of $1 par value (authorized: 600.000.000 shares; issued and outstanding: 254.827.000 in 1997 and 252.713.000 in 1996);

Actiuni ordinare si prime de emisiune (autorizate: 600.000.000 emise 254.827.000 in1997 si 252.713.000 in 1996)

Retained earnings

(Rezerve)

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

(PASIV - TOTAL)

1996