bilant disertatie

Anexa nr. 1 Bilanul contabil al S.C. MINERAL&AQUA STUDPRODCOM S.R.L. ELEMENTELE BILANULUI CONTABIL ACTIVE IMOBILIZATE IMOBILIZRI NECORPORALE IMOBILIZRI CORPORALE IMOBILIZRI FINANCIARE TOTAL ACTIVE IMOBILIZATE ACTIVE CIRCULANTE STOCURI CREANE INVESTIII FINANCIARE PE TERMEN SCURT CASA I CONTURI LA BNCI TOTAL ACTIVE CIRCULANTE CHELTUIELI N AVANS DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PN LA UN AN ACTIVE CIRCULANTE NETE, RESPECTIV DATORII CURENTE NETE TOTAL ACTIVE MINUS DATORII CURENTE DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PESTE UN AN PROVIZIOANE PENTRU RISCURI I CHELTUIELI VENITURI N AVANS, DIN CARE: -SUBVENII PENTRU INVESTIII -VENITURI NREGISTRATE N AVANS CAPITAL I REZERVE CAPITAL SOCIAL -CAPITAL SUBSCRIS I NEVRSAT -CAPITAL SUBSCRIS VRSAT -PATRIMONIUL REGIEI PRIME DE CAPITAL REZERVE DIN REEVALUARE (sold creditor) REZERVE DIN REEVALUARE (sold debitor) REZERVE REZULTATUL REPORTAT (sold creditor) REZULTATUL REPORTAT (sold debitor) REZLUTATUL EXERCIIULUI (sold creditor) REZLUTATUL EXERCIIULUI (sold debitor) REPARTIZAREA PROFITULUI TOTAL CAPITALURI PROPRII PATROMONIU PUBLIC TOTAL CAPITALURI 210 210 339 35,113 25,734 61,396 61,396 210 210 339 35,113 124,680 160,342 160,342 210 210 339 89,797 90,346 90,346 210 210 339 10,450 10,999 10,999 73,658 56,232 47,888 177,778 117,313 60,465 61,396 72,741 136,550 31,087 240,378 918 104,549 136,747 183,442 23,100 8,546 55,889 61,888 126,323 2,412 63,601 65,134 107,146 16,800 2,874 110,589 1,268 114,731 2,592 57,622 59,701 92,036 81,037 784 147 931 46,548 147 46,695 2,046 39,819 147 42,012 285 31,507 543 32,335 2007 2008 2009 2010

Anexa nr.2 Bilanul financiar al S.C. MINERAL&AQUA STUDPRODCOM S.R.L.Bilanul financiar al S.C. MINERAL&AQUA STUDPRODCOM S.R.L. ELEMENTELE BILANULUI FINANCIAR NEVOI: 2007 2008 2009 2010

1.NEVOI PERMANENTE IMOBILIZRI NECORPORALE IMOBILIZRI CORPORALE IMOBILIZRI FINANCIARE ACTIVE PE TERMEN LUNG (ATL) 2.NEVOI TEMPORARE STOCURI 73,658 72,741 8,546 2,874 784 147 931 46,548 147 46,695 2,046 39,819 147 42,012 285 31,507 543 32,335

CREANE INVESTIII FINANCIARE PE PERMEN SCURT

56,232 -

136,550 -

55,889 -

110,589 -

DISPONIBILITI CHELTUIELI N AVANS ACTIVE PE TERMEN SCURT (ATS) TOTAL ACTIV RESURSE PROPRII 1.RESURSE PERMANENTE CAPITAL SOCIAL REZERVE REZULTATUL REPORTAT REZULTATUL EXERCITIULUI PROVIZIOANE DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PESTE UN AN 2. RESURSE TEMPORARE DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PN LA UN AN TOTAL RESURSE

47,888 177,778 178,709

31,087 918 241,296 287,991

61,888 2,412 128,735 170,747

1,268 2,592 117,323 149,658

210 339 35,113 25,734 -

210 339 35,113 124,680 23,100

210 339 89,797 16,800

210 339 10,450 81,037

117,313

104,549

63,601

57,622

178,709

287,991

170,747

149,658

ELEMENTELE BILANULUI FINANCIAR RESURSE PROPRII

2007

2008

2009

2010

1.RESURSE PERMANENTE CAPITAL SOCIAL REZERVE REZULTATUL REPORTAT REZULTATUL EXERCITIULUI PROVIZIOANE DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PESTE UN AN 2. RESURSE TEMPORARE DATORII CE TREBUIE PLTITE NTR-O PERIOAD DE PN LA UN AN TOTAL RESURSE 210 339 35,113 25,734 210 339 35,113 124,680 23,100 210 339 89,797 16,800 210 339 10,450 81,037

117,313

104,549

63,601

57,622

178,709

287,991

170,747

149,658

Mod de calcul Indicator 2007 2008 2009 2010 C.abs

Perioada analizat C.abs. 2009/2008 6=3-2 -117,244 -47,248 -6,300 C.abs. 2010/2009 7=4-3 -21,089 58,258 64,237 C.rel 2008/2007 8=5/1 61.15% 8.81% 0.00% C.rel 2009/2008 9=6/2 -40.71% -37.01% -27.27% C.rel 2010/2009 10=7/3 -12.35% 72.46% 382.36%

2008/2007 1 Activ bilanier Datorii totale din care: Datorii pe termen mediu i lung (DTML) Capital permanent (CPRM) Capital (CPR) Situaia (SN) CPRM=CPR+ DTML 61,396 160,342 90,346 10,999 98,946 178,709 117,313 0 2 287,991 127,649 23,100 3 170,747 80,401 16,800 4 149,658 138,659 81,037 5=2-1 109,282 10,336 23,100

61,396

183,442

107,146

92,036

122,046

-76,296

-15,110

198.78%

-41.59%

-14.10%

propriu CPR= CPRM-DTLM net SN=Active Datorii totale

-69,996

-79,347

161.16%

-43.65%

-87.83%

61,396

160,342

90,346

10,999

98,946 -

69,996 -

79,347

161.16%

-43.65%

-87.83%

Indicator

Mod de calcul 2007

Perioada analizat 2008 210 339 35,113 25,734 210 339 35,113 124,680 2009 210 339 89,797 2010 210 339 10,450 23,100 160,342 16,800 90,346 81,037 10,999

Capital (C) Prime de capital (PC) Rezerve din reevaluare (Rreev) Rezerve (Rez) Rezultatul reportat (RR) Rezultatul (RE) Repartizarea (RP) exerciiului profitului

Datorii pe termen lung (DTLM) Capital propriu (CPR) CPR= C+PC+Rreev+ RR+RE+RP

61,396

Capital (CPRM)

permanent CPRM= CPR+DTLM

61,396

183,442

107,146

92,036

Mod de calcul Indicator 2007 2008 2009 2010 CA

Perioada analizat CA 2009/2008 6=3-2 -76,296 CA 2010/2009 7=4-3 -15,110 CR 2008/2007 8=5/1 198.78% CR 2009/2008 9=6/2 -41.59% CR 2010/2009 10=7/3 -14.10%

2008/2007 1 Capital permanent (CPRM) Capital propriu (CPR) Active imobilizate (ATL) Active curente(AC) Datorii pe termen scurt (DTS) Fond de rulment FRF= CPRMfinanciar (FRF) ATL 61,396 2 183,442 3 107,146 4 92,036 5=2-1 122,046

61,396

160,342

90,346

10,999

98,946

-69,996

-79,347

161.16%

-43.65%

-87.83%

931

46,695

42,012

32,335

45,764

-4,683

-9,677

4915.57%

-10.03%

-23.03%

177,778 117,313

241,296 104,549

128,735 63,601

117,323 57,622

63,518 -12,764

-112,561 -40,948

-11,412 -5,979

35.73% -10.88%

-46.65% -39.17%

-8.86% -9.40%

60,465

136,747

65,134

59,701

76,282

-71,613

-5,433

126.16%

-52.37%

-8.34%

Fond de rulment FRF = financiar FRF DTS

AC-

60,465

136,747

65,134

59,701

76,282

-71,613

-5,433

126.16%

-52.37%

-8.34%

Mod de calcul Indicator 2007 2008 2009 2010 CA

Perioada analizat CA 2009/2008 6=3-2 -76,296 CA 2010/2009 7=4-3 -15,110 CR 2008/2007 8=5/1 198.78% CR 2009/2008 9=6/2 -41.59% CR 2010/2009 10=7/3 -14.10%

2008/2007 1 Capital permanent (CPRM) Capital propriu (CPR) Active imobilizate (ATL) Active curente(AC) Datorii pe termen scurt (DTS) Fond de FRFpropriu rulment CPR -ATL propriu (FRFpropriu) = 61,396 2 183,442 3 107,146 4 92,036 5=2-1 122,046

61,396

160,342

90,346

10,999

98,946

-69,996

-79,347

161.16%

-43.65%

-87.83%

931

46,695

42,012

32,335

45,764

-4,683

-9,677

4915.57%

-10.03%

-23.03%

177,778 117,313

241,296 104,549

128,735 63,601

117,323 57,622

63,518 -12,764

-112,561 -40,948

-11,412 -5,979

35.73% -10.88%

-46.65% -39.17%

-8.86% -9.40%

60,465

113,647

48,334

-21,336

53,182

-65,313

-69,670

87.96%

-57.47%

-144.14%

Mod de calcul Indicator 2007 2008 2009 2010 CA 2008/2007 1 Fond rulment financiar (FRF) Fond rulment financiar (FRF) de FRF= CPRM - ATL de FRF = AC DTS 60465 136747 65134 59701 76282 60465 2 136747 3 65134 4 59701 5=2-1 76282

Perioada analizat CA 2009/2008 6=3-2 -71613 CA 2010/2009 7=4-3 -5433 CR 2008/2007 8=5/1 126.16% CR 2009/2008 9=6/2 -52.37% CR 2010/2009 10=7/3 -8.34%

-71613

-5433

126.16%

-52.37%

-8.34%

Fond de FRF propriu = rulment CPR-ATL propriu (FRFpropriu) Fond de rulment mprumutat(F RF mprumutat) FRF mprumutat = FRFFRF propriu

60465

113647

48334

-21336

53182

-65313

-69670

87.96%

-57.47%

-144.14%

0

23100

16800

81037

23100

-6300

64237

0.00%

-27.27%

382.36%

Indicator

Mod de calcul 2007

Perioada analizat 2008 61,396 183,442 298.78% 46,695 5015.47% 136,747 74.55% 2009 107,146 58.41% 42,012 89.97% 65,134 60.79% 2010 92,036 85.90% 32,335 76.96% 59,701 64.87%

Capital permanent (CPRM) Indicele de cretere a CPRM IcCPRM 1*100 Active imobilizate (AI) Indicele de cretere a AI Fondul de rulment (FRF Ponderea FRF n CPRM PondereaFRF n CPRM= FRF / CPRM *100 = CPRMn-

100% 931 100% 60,465 98.48%

IcAI = AIn-1/AIn *100

Active curente (AC) Finanarea AC din CPRM Finanarea AC din CPRM= AC / CPRM *100

177,778 289.56%

241,296 131.54%

128,735 120.15%

117,323 127.48%

Capital propriu (CPR) Indicele de cretere a CPR IcCPR = CPRn-1 / CPRn *100

61,396 100%

160,342 261%

90,346 56%

10,999 12%

Indicator

Mod de calcul

Perioada analizat 2007 2008 2009 2010 CA 2008/2007 CA 2009/2008 -40948 CA 2010/2009 -5979 CR 2008/2007 -10.88% CR 2009/2008 -39.17% CR 2010/2009 -9.40%

Datorii pe termen scurt (DTS) Active circulante (AC) Nevoia fond rulment (NFR) de de

117313

104549

63601

57622

-12764

129890

210209

66847

116055

80319

-143362

49208

61.84%

-68.20%

73.61%

12577

105660

3246

58433

93083

-102414

55187

740.10%

-96.93%

1700.15%

Indicator

Mod de calcul 2007 2008 2009 2010 CA 2008/2007

Perioada analizat CA 2009/2008 -71613 CA 2010/2009 -5433 CR 2008/2007 126.16% CR 2009/2008 -52.37% CR 2010/2009 -8.34%

Fond de rulment(FRF) Nevoia de fond de rulment(NFR) Trezoreria net TN = (TN) NFR FRF-

60465

136747

65134

59701

76282

12577

105660

3246

58433

93083

-102414

55187

740.10%

-96.93%

1700.15%

47888

31087

61888

1268

-16801

30801

-60620

-35.08%

99.08%

-97.95%

Indicator

Mod de calcul 2007 2008 2009 2010 CA 2008/2007

Perioada analizat CA 2009/2008 30801 47602 CA 2010/2009 -60620 -91421 CR 2008/2007 -35.08% 0.00% CR 2009/2008 99.08% -283.33% CR 2010/2009 -97.95% -296.81%

Trezoreria net TN= FRF(TN) NFR Cash-flow CF= TN1-TN0 (CF)

47888 0

31087 -16801

61888 30801

1268 -60620

-16801 -16801

Mod de calcul RLG ATS DTS RLP ATS-stocuri DTS RLI Disp DTS RS1 AT DT RS2 DT CP RIG1 DT T Dat+Cap RIG2 DT CP RIT1 DTML Cperm RIT2 DTML CP =DTML/CP =DTML/Cperm =DT/CP =DT/T Dat+Cap =CP+DT/DT =AT/DT =Disp/DTS =ATS-Stocuri/DTS =ATS/DTS

2007 1.515416024 177778 117313 0.88754017 104120 117313 0.408207104 47888 117313 1.523352058 178709 117313 1.523352058 117313 61396 0.656447073 117313 178709 1.910759659 117313 61396 0 0 61396 0 0 61396

2008 2.307970425 241296 104549 1.612210542 168555 104549 0.297343829 31087 104549 2.256116382 287991 127649 2.256116382 127649 160342 0.443239546 127649 287991 0.796104576 127649 160342 0.125925361 23100 183442 0.144067057 23100 160342

2009 2.024103395 128735 63601 1.889734438 120189 63601 0.973066461 61888 63601 2.123692491 170747 80401 2.123692491 80401 90346 0.470877966 80401 170747 0.889923184 80401 90346 0.156795401 16800 107146 0.185951785 16800 90346

2010 2.034500712 117232 57622 1.986203186 114449 57622 0.022005484 1268 57622 1.079324097 149658 138659 1.079324097 138659 10999 0.926505766 < 138659 149658 12.60650968 138659 10999 0.880492416 < 81037 92036 7.367669788 81037 10999

Valori de referinta 2-2,5

0,8-1

>0,3

>1,5

>1,5

0.666666667

1,5

RIG1 DT T Dat+Cap RIG2 DT CP RIT1 DTML Cperm RIT2 DTML CP

Mod de calcul =DT/T Dat+Cap

2007 0.656447073 117313 178709

2008 0.443239546 127649 287991 0.796104576 127649 160342 0.125925361 23100 183442 0.144067057 23100 160342

2009 0.470877966 80401 170747 0.889923184 80401 90346 0.156795401 16800 107146 0.185951785 16800 90346

2010 0.926505766 < 138659 149658 12.60650968 138659 10999 0.880492416 < 81037 92036 7.367669788 81037 10999

Valori de referinta 0.666666667

=DT/CP

1.910759659 117313 61396