situatii fin individuale 2013, raport auditor individual, declaratia pers responsabile.pdf

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Page 1: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

1

6LWXDWLL�ÀQDQFLDUH�LQGLYLGXDOH

6LWXDWLL�¿QDQFLDUH�LQGLYLGXDOH�SHQWUX�DQXO�LQFKHLDW�OD����GHFHPEULH�����$OUR�6�$�

Page 2: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 20132

1RWD ����� �����

UHVWDWDW

Venituri din vanzari 5 1.948.290 2.230.422

Costul bunurilor vandute -1.903.654 -1.881.305

3UR¿W�EUXW �������� ���������

Cheltuieli generale, administrative si de desfacere 6 -128.023 -140.347

Cheltuieli cu deprecierea investitiilor 16 -120.983 -

Alte venituri operationale 7 4.475 18.416

Alte cheltuieli operationale 7 -10.770 -11.690

3UR¿W�RSHUDWLRQDO��(%,7� ���������� ���������

Cheltuieli nete cu dobanzile 8 -55.221 -48.592

&DVWLJXUL����3LHUGHUL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQFRUSRUDWH 9 116.721 -262.108

$OWH�FDVWLJXUL�¿QDQFLDUH�QHWH 10 12.750 1.032

Diferente nete de curs valutar 11 16.497 -44.561

3LHUGHUH�LQDLQWH�GH�LPSR]LWDUH ���������� ����������

,PSR]LW�SH�SUR¿W 12 -659 46.729

3LHUGHUH�D�SHULRDGHL ���������� ���������

$OWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO��QHWH�GH�LPSR]LWDUH�

&DWHJRULL�FDUH�QX�YRU�¿�UHFODVL¿FDWH�XOWHULRU�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH

5HHYDOXDUL�SULYLQG�EHQH¿FLLOH�SRVW�DQJDMDUH -3.996 552

,PSR]LW�DPDQDW�DIHUHQW�UHHYDOXDULL�EHQH¿FLLORU�SRVW�DQJDMDUH 639 -88

&DWHJRULL�FDUH�DU�SXWHD�¿�UHFODVL¿FDWH�XOWHULRU�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH

&DVWLJ����SLHUGHUH��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�SHQWUX�DFRSHULUHD�ÀX[XULORU�GH�numerar -3.608 1.567

Impozit amanat aferent 578 -251

5H]HUYH�GLQ�LQVWUXPHQWH�GH�DFRSHULUH�UHFODVL¿FDWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH 3,479 -115,264

Impozit amanat aferent -557 18.442

7RWDO�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO��QHWH�GH�LPSR]LW �������� ���������

7RWDO�UH]XOWDW�JOREDO�DIHUHQW�SHULRDGHL ���������� ����������

5H]XOWDWXO�SH�DFWLXQH

De baza si diluat (RON) 13 -0,169 -0,129

*Cifrele comparative pentru anul incheiat la 31 decembrie 2012 au fost restatate. A se consulta Notele 3, 5, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii.1RWHOH�DWDVDWH�IDF�SDUWH�LQWHJUDQWD�GLQ�DFHVWH�VLWXDWLL�¿QDQFLDUH�LQGLYLGXDOH3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH� ���PDUWLH������

6LWXDWLD�LQGLYLGXDOD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�UH]XOWDWXOXL�JOREDO�SHQWUX�anul incheiat la 31 decembrie 2013

in mii RONcX�H[FHSWLD�FD]XULORU�

cand se precizeaza altfel

Page 3: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 20133

1RWD ���GHFHPEULH�����

���GHFHPEULH�����

��LDQXDULH�����

UHVWDWDW UHVWDWDW $FWLYH

$FWLYH�LPRELOL]DWHImobilizari corporale 14 710.265 705.035 721.842 Imobilizari necorporale 15 7.430 3.857 3.729 Investitii 16 450.125 571.108 571.108 ,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH�SH�WHUPHQ�OXQJ 30 110.102 27.711 209.696 Alte active pe termen lung 29 32.021 1 473 7RWDO�DFWLYH�LPRELOL]DWH ����������� ����������� �����������

$FWLYH�FLUFXODQWHStocuri 17 430.350 443.350 447.083 Creante comerciale nete 18 144.681 144.443 113.857 &UHDQWH�SULYLQG�LPSR]LWXO�SH�SUR¿W 19 17.827 17.827 - Alte active curente 19 95.183 181.656 101.491 ,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH�SH�WHUPHQ�VFXUW 30 43.464 39.127 267.917 Numerar si echivalente de numerar 20 56.964 214.021 253.882 7RWDO�DFWLYH�FLUFXODQWH ��������� ����������� �����������7RWDO�DFWLYH ����������� ����������� �����������

&DSLWDOXUL�SURSULL�VL�GDWRULL

&DSLWDOXUL�SURSULLCapital social 21 917.037 917.037 917.037 Prime de capital 86.351 86.351 86.351 Alte rezerve 22 306.071 306.179 404.007 Rezultatul reportat 6.087 101.448 -402.871 3UR¿WXO����SLHUGHUHD��SHULRDGHL -120.577 -92.004 727.428 &DSLWDOXUL�SURSULL ����������� ����������� �����������

'DWRULL�SH�WHUPHQ�OXQJImprumuturi pe termen lung 23 512.877 552.484 559.716 'DWRULL�GH�OHDVLQJ�¿QDQFLDU��SH�WHUPHQ�OXQJ 23 749 514 2.499 Provizioane, termen lung 24 9.069 8.004 8.004 %HQH¿FLL�SRVW�DQJDMDUH 25 30.755 24.647 22.580 'DWRULL�GLQ�LPSR]LW�SH�SUR¿W�DPDQDW 12 - - 64.833 Subventii pe termen lung 26 15.751 - - Alte datorii pe termen lung 647 387 753 7RWDO�GDWRULL�SH�WHUPHQ�OXQJ ��������� ��������� ���������

'DWRULL�FXUHQWHImprumuturi pe termen scurt 23 30.686 128.450 64.007 'DWRULL�GH�OHDVLQJ�¿QDQFLDU��SH�WHUPHQ�VFXUW 23 608 2.048 2.931 Provizioane, termen scurt 24 - 68 19.217 Datorii comerciale si alte datorii 27 185.677 116.046 97.750 ,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH��SH�WHUPHQ�VFXUW 30 143 14 37.280 ,PSR]LW�SH�SUR¿W - - 7.980 Subventii pe termen scurt 26 1.146 - - Alte datorii curente 28 115.335 196.463 71.576 7RWDO�GDWRULL�FXUHQWH ��������� ��������� ���������7RWDO�GDWRULL ��������� ����������� ���������7RWDO�FDSLWDOXUL�SURSULL�VL�GDWRULL ����������� ����������� �����������

6LWXDWLD�LQGLYLGXDOD�D�SR]LWLHL�¿QDQFLDUH�OD����GHFHPEULH������

in mii RON

*Cifrele comparative la 31 decembrie 2012 si 1 ianuarie 2012 au fost restatate.A se consulta Notele 3, 5, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii.1RWHOH�DWDVDWH�IDF�SDUWH�LQWHJUDQWD�GLQ�DFHVWH�VLWXDWLL�¿QDQFLDUH�LQGLYLGXDOH�3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH� ���PDUWLH������

Page 4: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 20134

6LWXDWLD�LQGLYLGXDOD�D�PRGL¿FDULORU�FDSLWDOXULORU�SURSULL�SHQWUX�DQXO�incheiat la 31 decembrie 2013

&DSLWDO�VRFLDO 3ULPH�GH�FDSLWDO 5H]HUYH 5H]HUYH�GLQ�LQVWUXPHQWH�GH�

DFRSHULUH

,PSR]LW�DPDQDW�DIHUHQW�UH]HUYHORU�GLQ�LQVWUXPHQWH�GH�

DFRSHULUH

7RWDO�DOWH�UH]HUYH 5H]XOWDWXO�UHSRUWDW 3UR¿WXO����SLHUGHUHD��SHULRDGHL

7RWDO

6ROG�OD���LDQXDULH����� ������� �������� ��������� ��������� ��������� ��������� ���������� ��������� �����������

,PSDFW�GLQ�PRGL¿FDUHD�SROLWLFLORU�FRQWDELOH��1RWD��� - - - - - - 885 -162 �����Impact din corectarea erorilor (Nota 30) - - - -315.420 50.467 ���������� -233.127 509.442 ��������

6ROG�OD���LDQXDULH������UHVWDWDW ������� �������� ��������� ��������� ��������� ��������� ���������� ��������� �����������

Pierderea perioadei - - - - - - - -92.004 -92.004

7RWDO�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO�DIHUHQW�SHULRDGHL - - - ���������� �������� ��������� ����� - ���������

5HFODVL¿FDUH�GLQ�UH]HUYH�OD�UH]XOWDW�UHSRUWDW - - -2.321 - - -2.321 2.321 - -

7RWDO�UH]XOWDW�JOREDO�DIHUHQW�SHULRDGHL - - �������� ���������� �������� ��������� ������� ��������� ����������

7UDQ]DFWLL�FX�DFWLRQDULL�LQUHJLVWUDWH�LQ�FDSLWDOXULOH�SURSULL'LVWULEXWLL�FDWUH�DFWLRQDULL�HQWLWDWLLRepartizarea rezultatului - - - - - - 727.428 -727.428 - Dividende distribuite - - - - - - -225.894 - ����������

6ROG�OD����GHFHPEULH������UHVWDWDW ��������� �������� ��������� ����� ��� ��������� ��������� ��������� �����������

6ROG�OD���LDQXDULH������UHVWDWDW ��������� �������� ��������� ����� ��� ��������� ��������� ��������� �����������

Pierderea perioadei - - - - - - - -120.577 -120.577

7RWDO�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO�DIHUHQW�SHULRDGHL - - - ������ ���� ������ �������� - ��������

7RWDO�UH]XOWDW�JOREDO�DIHUHQW�SHULRDGHL - - - ������ ���� ������ �������� ���������� ����������

7UDQ]DFWLL�FX�DFWLRQDULL�LQUHJLVWUDWH�LQ�FDSLWDOXULOH�SURSULL'LVWULEXWLL�FDWUH�DFWLRQDULL�HQWLWDWLLRepartizarea rezultatului - - - - - - -92.004 92.004 - Dividende distribuite - - - - - - - - -

6ROG�OD����GHFHPEULH����� ��������� �������� ��������� ������ ���� ��������� ������� ���������� �����������

*Cifrele comparative pentru anii incheiati la 31 decembrie 2012 si 2011 au fost restatate. A se consulta Notele 3, 5, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii.1RWHOH�DWDVDWH�IDF�SDUWH�LQWHJUDQWD�GLQ�DFHVWH�VLWXDWLL�¿QDQFLDUH�QHFRQVROLGDWH��3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH�����PDUWLH�������

Page 5: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 20135

in mii RON

*Cifrele comparative pentru anii incheiati la 31 decembrie 2012 si 2011 au fost restatate. A se consulta Notele 3, 5, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii.1RWHOH�DWDVDWH�IDF�SDUWH�LQWHJUDQWD�GLQ�DFHVWH�VLWXDWLL�¿QDQFLDUH�QHFRQVROLGDWH��3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH�����PDUWLH�������

&DSLWDO�VRFLDO 3ULPH�GH�FDSLWDO 5H]HUYH 5H]HUYH�GLQ�LQVWUXPHQWH�GH�

DFRSHULUH

,PSR]LW�DPDQDW�DIHUHQW�UH]HUYHORU�GLQ�LQVWUXPHQWH�GH�

DFRSHULUH

7RWDO�DOWH�UH]HUYH 5H]XOWDWXO�UHSRUWDW 3UR¿WXO����SLHUGHUHD��SHULRDGHL

7RWDO

6ROG�OD���LDQXDULH����� ������� �������� ��������� ��������� ��������� ��������� ���������� ��������� �����������

,PSDFW�GLQ�PRGL¿FDUHD�SROLWLFLORU�FRQWDELOH��1RWD��� - - - - - - 885 -162 �����Impact din corectarea erorilor (Nota 30) - - - -315.420 50.467 ���������� -233.127 509.442 ��������

6ROG�OD���LDQXDULH������UHVWDWDW ������� �������� ��������� ��������� ��������� ��������� ���������� ��������� �����������

Pierderea perioadei - - - - - - - -92.004 -92.004

7RWDO�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO�DIHUHQW�SHULRDGHL - - - ���������� �������� ��������� ����� - ���������

5HFODVL¿FDUH�GLQ�UH]HUYH�OD�UH]XOWDW�UHSRUWDW - - -2.321 - - -2.321 2.321 - -

7RWDO�UH]XOWDW�JOREDO�DIHUHQW�SHULRDGHL - - �������� ���������� �������� ��������� ������� ��������� ����������

7UDQ]DFWLL�FX�DFWLRQDULL�LQUHJLVWUDWH�LQ�FDSLWDOXULOH�SURSULL'LVWULEXWLL�FDWUH�DFWLRQDULL�HQWLWDWLLRepartizarea rezultatului - - - - - - 727.428 -727.428 - Dividende distribuite - - - - - - -225.894 - ����������

6ROG�OD����GHFHPEULH������UHVWDWDW ��������� �������� ��������� ����� ��� ��������� ��������� ��������� �����������

6ROG�OD���LDQXDULH������UHVWDWDW ��������� �������� ��������� ����� ��� ��������� ��������� ��������� �����������

Pierderea perioadei - - - - - - - -120.577 -120.577

7RWDO�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO�DIHUHQW�SHULRDGHL - - - ������ ���� ������ �������� - ��������

7RWDO�UH]XOWDW�JOREDO�DIHUHQW�SHULRDGHL - - - ������ ���� ������ �������� ���������� ����������

7UDQ]DFWLL�FX�DFWLRQDULL�LQUHJLVWUDWH�LQ�FDSLWDOXULOH�SURSULL'LVWULEXWLL�FDWUH�DFWLRQDULL�HQWLWDWLLRepartizarea rezultatului - - - - - - -92.004 92.004 - Dividende distribuite - - - - - - - - -

6ROG�OD����GHFHPEULH����� ��������� �������� ��������� ������ ���� ��������� ������� ���������� �����������

Page 6: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 20136

���� 2UJDQL]DUHD�VL�QDWXUD�DFWLYLWDWLL

$OUR�6�$����6RFLHWDWHD��VDX��$OUR���HVWH�R�VRFLHWDWH�SH�DFWLXQL�LQ¿LQWDWD�LQ�DQXO������LQ�5RPDQLD��¿LQG�XQXO�GLQWUH�FHL�PDL�PDUL�SURGXFDWRUL�de aluminiu primar din Europa Centrala si de Est. Actiunile Alro S.A. sunt tranzactionate la Bursa de Valori Bucuresti sub simbolul "ALR". 9LPHWFR�1�9���2ODQGD��HVWH�DFWLRQDUXO�PDMRULWDU�DO�$OUR�6�$���GHWLQDQG��������GLQ�DFWLXQLOH�6RFLHWDWLL��/D�UDQGXO�HL��9LPHWFR�1�9��HVWH�R�FRPSDQLH�FX�DFWLXQLOH�WUDQ]DFWLRQDWH�OD�%XUVD�GH�9DORUL�GLQ�/RQGUD��FRQWURODWD�LQ�XOWLPD�LQVWDQWD�GH�0D[RQ�/LPLWHG��,QVXOHOH�%HUPXGH��� 6HGLXO�VRFLDO�VL�DGPLQLVWUDWLY�DO�6RFLHWDWLL�VH�DÀD�LQ�6ODWLQD��MXGHWXO�2OW��6WU��3LWHVWL�QU�������5RPDQLD�� � � � � 6RFLHWDWHD�VL�¿OLDOHOH�VDOH�IRUPHD]D�XQ�ODQW�GH�SURGXFWLH�LQWHJUDWD�GH�DOXPLQLX�SULPDU�VL�SURFHVDW��EDX[LWD�GLQ�6LHUUD�/HRQH�HVWH�XWLOL]DWD�SHQWUX�D�SURGXFH�DOXPLQD�LQ�UD¿QDULD�GH�OD�$OXP��7XOFHD��DFHDVWD�HVWH�PDL�GHSDUWH�XWLOL]DWD�GH�$OUR��6ODWLQD��SHQWUX�D�SURGXFH�DOXPLQLX��Produsele de aluminiu sunt vandute ca atare sau sunt procesate mai departe obtinandu-se produse cu o valoare adaugata mai mare. $OUR�YLQGH�EDUH�GH�DOXPLQLX�OD�9LPHWFR�([WUXVLRQ��FDUH�REWLQH�SURGXVH�H[WUXGDWH�SULQWU�XQ�SURFHV�GH�H[WUXGDUH��$OUR�DUH�FOLHQWL�LQ�principal in Europa Centrala si de Est.

$OUR�HVWH�OLVWDWD�OD�%XUVD�GH�9DORUL�%XFXUHVWL��3UHWXO�SH�DFWLXQH�LQ�DQLL������VL������V�DX�VLWXDW�LQWUH�LQWHUYDOHOH�XUPDWRDUH�� ������� ������

pret minim pe actiune (RON/actiune) 1,39 1,70

SUHW�PD[LP�SH�DFWLXQH��521�DFWLXQH� 2,41 3,39

pret mediu pe actiune (RON/actiune) 1,68 2,37

(YROXWLD�QXPDUXOXL�PHGLX�GH�DQJDMDWL�DL�6RFLHWDWLL�D�IRVW����� ����

1XPDU�PHGLX�GH�DQJDMDWL 2.485 2.512

$FHVWH�VLWXDWLL�¿QDQFLDUH�VXQW�VLWXDWLL�¿QDQFLDUH�VHSDUDWH��6RFLHWDWHD�D�SXEOLFDW�VL�XQ�VHW�GH�VLWXDWLL�¿QDQFLDUH�FRQVROLGDWH�LQ�FRQIRUPLWDWH�FX�,)56��D�VH�YHGHD�VL�QRWD����SHQWUX�PDL�PXOWH�GHWDOLL�SULYLQG�$OUR�6�$��VL�¿OLDOHOH�VDOH��� � � � � �

3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH����PDUWLH������

����� %D]HOH�LQWRFPLULL

'HFODUDWLD�GH�FRQIRUPLWDWH $FHVWH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�LQWRFPLWH�LQ�FRQIRUPLWDWH�FX�2UGLQXOXL�0LQLVWUXOXL�)LQDQWHORU�3XEOLFH�QU������������FX�PRGL¿FDULOH�ulterioare, care este in conformitate cu Standardele Internationale de Raportare Financiara (IFRS) adoptate de Uniunea Europeana, cu H[FHSWLD�,$6����(IHFWHOH�YDULDWLHL�FXUVXULORU�GH�VFKLPE�YDOXWDU�FX�SLYLUH�OD�PRQHGD�IXQFWLRQDOD�� � �

3ULQFLSLXO�FRQWLQXLWDWLL�DFWLYLWDWLL 3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�LQWRFPLWH�SH�ED]D�SULQFLSLXOXL�FRQWLQXLWDWLL�DFWLYLWDWLL��FDUH�SUHVXSXQH�FD�6RFLHWDWHD�YD�¿�FDSDELOD�GH�a-si realiza activele si de a-si indeplini obligatiile in conditii normale de activitate. 0RQHGD�IXQFWLRQDOD�VL�GH�SUH]HQWDUH� Moneda functionala a Societatii este leul romanesc (RON). $FHVWH�VLWXDWLL�¿QDQFLDUH�LQGLYLGXDOH�VXQW�SUH]HQWDWH�LQ�PLL�521��URWXQMLWH�OD�FHD�PDL�DSURSLDWD�XQLWDWH�� � %D]HOH�LQWRFPLULL 6LWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOH�DX�IRVW�SUHJDWLWH�SH�ED]D�FRVWXOXL�LVWRULF��FX�H[FHSWLD�DQXPLWRU�LQVWUXPHQWH�¿QDQFLDUH�FDUH�VXQW�HYDOXDWH�

6LWXDWLD�LQGLYLGXDOD�D�ÀX[XULORU�GH�WUH]RUHULH�SHQWUX�DQXO�LQFKHLDW�OD�31 decembrie 2013

1RWD ����� �����UHVWDWDW

)OX[XUL�GH�QXPHUDU�GLQ�DFWLYLWDWL�RSHUDWLRQDOHPierdere inainte de impozitare -119.918 -138.733 Ajustari pentru:Amortizare 83.164 76.985 Deprecierea investitiilor 16 120.983 - Deprecierea imobilizarilor corporale -225 -2 Venit din reversarea provizioanelor 24 -68 -19.149 9DULDWLD�DMXVWDULORU�SHQWUX�GHSUHFLHUHD�YDORULL�VWRFXULORU 17 7.374 8.548 9DULDWLD�DMXVWDULORU�SHQWUX�GHSUHFLHUHD�FUHDQWHORU 6 5.882 203 Pierdere din vanzarea imobilizarilor corporale 7 1.971 955 (Castig)/pierdere net(a) din diferente de curs valutar -17.256 2.096 Venituri din dobanzi 8 -4.441 -1.528 Cheltuieli cu dobanzile 8 59.662 50.120 Venituri din dividende 10 -14.880 - �&DVWLJ����SLHUGHUH�GLQ�LQVWUXPHQWHOH�¿QDQFLDUH�GHULYDWH -97.932 144.550

0RGL¿FDUL�DOH�FDSLWDOXOXL�FLUFXODQW�(Cresterea) stocurilor -8.993 -3.757 (Cresterea) / scaderea creantelor si a altor active 42.102 -113.693 Cresterea datoriilor 60.477 25.977

,PSR]LW�SH�SUR¿W�SODWLW - -25.807 Dobanzi platite -43.792 -42.909 ,QFDVDUL�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH 11.204 160.200 )OX[XUL�GH�QXPHUDU�QHWH�JHQHUDWH�GH�DFWLYLWDWLOH�RSHUDWLRQDOH �������� ���������

)OX[XUL�GH�QXPHUDU�GLQ�DFWLYLWDWL�GH�LQYHVWLWLLAchizitii de imobilizari corporale si necorporale -98.869 -43.976 Incasari din subventii 26 17.183 - Incasari din vanzari de imobilizari corporale 39 63 3ODWL�DIHUHQWH�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH - -41.349 Dobanzi incasate 4.441 1.528 )OX[XUL�GH�QXPHUDU�QHWH�GLQ����XWLOL]DWH�LQ��DFWLYLWDWL�GH�LQYHVWLWLL ��������� ���������

)OX[XUL�GH�QXPHUDU�GLQ�DFWLYLWDWL�GH�¿QDQWDUHImprumuturi primite si leasing 1.288 114.214 Rambursari de imprumuturi -128.171 -67.819 Dividende platite 13 -38.282 -126.578 )OX[XUL�GH�QXPHUDU�QHWH�XWLOL]DWH�LQ�DFWLYLWDWL�GH�¿QDQWDUH ���������� ���������

6FDGHUH�QHWD�D�QXPHUDUXOXL�VL�D�HFKLYDOHQWHORU�GH�QXPHUDU ���������� ���������1XPHUDU�VL�HFKLYDOHQWH�GH�QXPHUDU�OD�LQFHSXWXO�SHULRDGHL ��������� ���������1XPHUDU�VL�HFKLYDOHQWH�GH�QXPHUDU�OD�VIDUVLWXO�SHULRDGHL �������� ���������

in mii RON

*Cifrele comparative pentru anul incheiat la 31 decembrie 2012 au fost restatate. A se consulta Notele 3, 5, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii..1RWHOH�DWDVDWH�IDF�SDUWH�LQWHJUDQWD�GLQ�DFHVWH�VLWXDWLL�¿QDQFLDUH�LQGLYLGXDOH�3UH]HQWHOH�VLWXDWLL�¿QDQFLDUH�DX�IRVW�DXWRUL]DWH�SHQWUX�HPLWHUH�GH�FDWUH�FRQGXFHUH�LQ�GDWD�GH�����PDUWLH�������

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Alro S.A. Raport anual 20137

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LQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

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$OUR�6�$����6RFLHWDWHD��VDX��$OUR���HVWH�R�VRFLHWDWH�SH�DFWLXQL�LQ¿LQWDWD�LQ�DQXO������LQ�5RPDQLD��¿LQG�XQXO�GLQWUH�FHL�PDL�PDUL�SURGXFDWRUL�de aluminiu primar din Europa Centrala si de Est. Actiunile Alro S.A. sunt tranzactionate la Bursa de Valori Bucuresti sub simbolul "ALR". 9LPHWFR�1�9���2ODQGD��HVWH�DFWLRQDUXO�PDMRULWDU�DO�$OUR�6�$���GHWLQDQG��������GLQ�DFWLXQLOH�6RFLHWDWLL��/D�UDQGXO�HL��9LPHWFR�1�9��HVWH�R�FRPSDQLH�FX�DFWLXQLOH�WUDQ]DFWLRQDWH�OD�%XUVD�GH�9DORUL�GLQ�/RQGUD��FRQWURODWD�LQ�XOWLPD�LQVWDQWD�GH�0D[RQ�/LPLWHG��,QVXOHOH�%HUPXGH��� 6HGLXO�VRFLDO�VL�DGPLQLVWUDWLY�DO�6RFLHWDWLL�VH�DÀD�LQ�6ODWLQD��MXGHWXO�2OW��6WU��3LWHVWL�QU�������5RPDQLD�� � � � � 6RFLHWDWHD�VL�¿OLDOHOH�VDOH�IRUPHD]D�XQ�ODQW�GH�SURGXFWLH�LQWHJUDWD�GH�DOXPLQLX�SULPDU�VL�SURFHVDW��EDX[LWD�GLQ�6LHUUD�/HRQH�HVWH�XWLOL]DWD�SHQWUX�D�SURGXFH�DOXPLQD�LQ�UD¿QDULD�GH�OD�$OXP��7XOFHD��DFHDVWD�HVWH�PDL�GHSDUWH�XWLOL]DWD�GH�$OUR��6ODWLQD��SHQWUX�D�SURGXFH�DOXPLQLX��Produsele de aluminiu sunt vandute ca atare sau sunt procesate mai departe obtinandu-se produse cu o valoare adaugata mai mare. $OUR�YLQGH�EDUH�GH�DOXPLQLX�OD�9LPHWFR�([WUXVLRQ��FDUH�REWLQH�SURGXVH�H[WUXGDWH�SULQWU�XQ�SURFHV�GH�H[WUXGDUH��$OUR�DUH�FOLHQWL�LQ�principal in Europa Centrala si de Est.

$OUR�HVWH�OLVWDWD�OD�%XUVD�GH�9DORUL�%XFXUHVWL��3UHWXO�SH�DFWLXQH�LQ�DQLL������VL������V�DX�VLWXDW�LQWUH�LQWHUYDOHOH�XUPDWRDUH�� ������� ������

pret minim pe actiune (RON/actiune) 1,39 1,70

SUHW�PD[LP�SH�DFWLXQH��521�DFWLXQH� 2,41 3,39

pret mediu pe actiune (RON/actiune) 1,68 2,37

(YROXWLD�QXPDUXOXL�PHGLX�GH�DQJDMDWL�DL�6RFLHWDWLL�D�IRVW����� ����

1XPDU�PHGLX�GH�DQJDMDWL 2.485 2.512

$FHVWH�VLWXDWLL�¿QDQFLDUH�VXQW�VLWXDWLL�¿QDQFLDUH�VHSDUDWH��6RFLHWDWHD�D�SXEOLFDW�VL�XQ�VHW�GH�VLWXDWLL�¿QDQFLDUH�FRQVROLGDWH�LQ�FRQIRUPLWDWH�FX�,)56��D�VH�YHGHD�VL�QRWD����SHQWUX�PDL�PXOWH�GHWDOLL�SULYLQG�$OUR�6�$��VL�¿OLDOHOH�VDOH��� � � � � �

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Alro S.A. Raport anual 20138

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- IFRS 13 (YDOXDUHD�OD�YDORDUH�MXVWD (in vigoare pentru perioade anuale incepand cu sau dupa 1 ianuarie 2013), adoptat de UE pe ���GHFHPEULH�������FODUL¿FD�GH¿QLWLD�YDORULL�MXVWH�VL�SUHYHGH�LQGUXPDUL��SUHFXP�VL�GHWDOLHUHD�LQIRUPDWLLORU�SUH]HQWDWH�LQ�OHJDWXUD�FX�HYDOXDUHD�OD�YDORDUH�MXVWD��$FHVWD�QX�DIHFWHD]D�FDWHJRULLOH�FDUH�VXQW�HYDOXDWH�OD�YDORDUH�MXVWD��,)56����VH�DSOLFD�SURVSHFWLY��SHQWUX�perioade anuale ce incep cu 1 ianuarie 2013. -�,$6����%HQH¿FLLOH�DQJDMDWLORU��,$6����, adoptat de UE pe 5 iunie 2012. IAS 19 aduce o serie de schimbari metodei de FRQWDELOL]DUH�D�EHQH¿FLLORU�DQJDMDWLORU��FHD�PDL�VHPQL¿FDWLYD�¿LQG�UHIHULWRDUH�OD�SODQXULOH�GH�EHQH¿FLL�GHWHUPLQDWH�- se elimina "metoda coridorului" si se prevede recunoasterea reevaluarilor (inclusiv castiguri si pierderi actuariale) ce apar in cursul SHULRDGHL�LQ�DOWH�HOHPHQWH�DOH�UH]XOWDWXOXL�JOREDO���VFKLPED�PRGXO�GH�PDVXUDUH�VL�SUH]HQWDUH�D�XQRU�FRPSRQHQWH�DOH�FRVWXOXL�EHQH¿FLLORU�GHWHUPLQDWH��6XPD�QHWD�GLQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�UH]XOWDWXOXL�JOREDO�HVWH�DIHFWDWD�GH�HOLPLQDUHD�FDVWLJXOXL�SURJQR]DW�GLQ�DFWLYHOH�SODQXOXL�VL�D�FRVWXOXL�FX�GREDQGD�VL�LQORFXLUHD�ORU�FX�XQ�FRVW�QHW�DO�GREDQ]LL�ED]DW�SH�DFWLYXO�VDX�GDWRULD�QHWD�UHSUH]HQWDWD�GH�SODQXO�GH�EHQH¿FLL�GHWHUPLQDWH���SUHYHGH�PHQWLRQDUHD�XQRU�GHWDOLL�DGLWLRQDOH��LQFOXVLY�D�PDL�PXOWRU�LQIRUPDWLL�GHVSUH�FDUDFWHULVWLFLOH�SODQXULRU�GH�EHQH¿FLL�determinate si riscurile aferente.

IAS 19 se aplica retrospectiv in conformitate cu dispozitiile tranzitorii. Astfel, Societatea si-a restatat rezultatele raportate pe SHULRDGD�FRPSDUDWLYD�SUH]HQWDWD�VL�D�UDSRUWDW�HIHFWXO�FXPXODW�OD���LDQXDULH������FD�R�DMXVWDUH�OD�VROGXO�LQLWLDO�DO�FDSLWDOXULORU�SURSULL��

(IHFWHOH�DSOLFDULL�,$6����DVXSUD�VLWXDWLHL�SR]LWLHL�¿QDQFLDUH�OD���LDQXDULH������VL����GHFHPEULH������VXQW�XUPDWRDUHOH�%HQH¿FLL�SRVW�

DQJDMDUH'DWRULL�GLQ�LPSR]LWXO�

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6ROGXO�DVD�FXP�D�IRVW�UDSRUWDW�OD���LDQXDULH����� �������� �������� �����������Efectul IAS 19 revizuit -862 139 723

6ROGXO�UHVWDWDW�OD���LDQXDULH������FX�HIHFWXO�GLQ�,$6����UHYL]XLW �������� �������� �����������

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– din soldul initial -862 139 723

– total rezultat global aferent anului -552 -139 691

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– din soldul initial -1.414 - 1.414

– total rezultat global aferent anului 3.996 -639 -3.357

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$SOLFDUHD�,$6����UHYL]XLW�QX�D�DYXW�XQ�HIHFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLHL�ÀX[XULORU�GH�QXPHUDU�VL�DVXSUD�UH]XOWDWXOXL�SH�DFWLXQH�SHQWUX�anul incheiat la 31 decembrie 2013 si 2012.

- Amendamentele la IFRS 1, numite "Imprumuturi guvernamentale", adoptate de UE pe 4 martie 2013. Aceste amendamente, care trateaza imprumuturile primite de la guvern la rate de dobanda sub ratele din piata, scutesc societatile care adopta pentru prima data IFRS de aplicarea retrospectiva completa a IFRS in contabilizarea acestor imprumuturi la tranzitie. Amendamentele nu au un impact PDWHULDO�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�� � �

- Amendamentele la "IFRS 7 Cerinte de prezentare" - ce impun cerinte suplimentare referitoare la compensarea activelor si datoriilor ¿QDQFLDUH��DGRSWDWH�GH�8(�SH����GHFHPEULH�������$PHQGDPHQWHOH�LQWURGXF�FHULQWH�GH�SUH]HQWDUH�VXSOLPHQWDUH�FDUH�YRU�SHUPLWH�XWLOL]DWRULORU�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�VD�HYDOXH]H�HIHFWXO�VDX�SRWHQWLDOXO�HIHFW�DVXSUD�VLWXDWLHL�¿QDQFLDUH�D�6RFLHWDWLL��DO�DUDQMDPHQWHORU�GH�FRPSHQVDUH��LQFOXVLY�GUHSWXULOH�GH�FRPSHQVDUH�DVRFLDWH�FX�DFWLYHOH�VL�GDWRULLOH�UHFXQRVFXWH�DOH�6RFLHWDWLL��$SOLFDUHD�DPHQGDPHQWHORU�QX�D�DYXW�XQ�HIHFW�PDWHULDO�DVXSUD�FHORU�SUH]HQWDWH�VDX�DVXSUD�VXPHORU�UHFXQRVFXWH�LQ�VLWXDWLLOH�¿QDQFLDUH�� �

- IFRIC 20 Costuri de decopertare in faza de productie, adoptate de UE pe 11 decembrie 2012. Interpretarea stabileste cerintele referitoare la recunoasterea costurilor de decopertare legate de productie, evaluarea initiala si ulterioara a activelor referitoare la GHFRSHUWDUH��,QWHUSUHWDUHD�QX�D�DYXW�XQ�LPSDFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�� � �

��,PEXQDWDWLUL�DQXDOH���������������,PEXQDWDWLULOH�DQXDOH����,PEXQDWDWLULOH�DQXDOH�DGXF�R�VHULH�GH�PRGL¿FDUL�GLYHUVHORU�,)56��0RGL¿FDULOH�FDUH�VXQW�UHOHYDQWH�SHQWUX�6RFLHWDWH�VXQW�DPHQGDPHQWHOH�OD�,$6����3UH]HQWDUHD�VLWXDWLLORU�¿QDQFLDUH���DFHVWHD�LPSXQ�6RFLHWDWLL�VD�SUH]LQWH�R�VLWXDWLH�D�SR]LWLHL�¿QDQFLDUH�OD�LQFHSXOXL�SHULRDGHL�FRPSDUDWLYH�FHD�PDL�GLQ�XUPD��R�D�WUHLD�FRORDQD�SHQWUX�VLWXDWLD�SR]LWLHL�¿QDQFLDUH��DWXQFL�FDQG�DSOLFD�R�SROLWLFD�FRQWDELOD�UHWURVSHFWLY��FDQG�UHVWDWHD]D�UHWURVSHFWLY�DQXPLWH�FDWHJRULL�LQ�VLWXDWLLOH�¿QDQFLDUH��VDX�DWXQFL�FDQG�UHFODVL¿FD�SR]LWLL�GLQ�VLWXDWLL�¿QDQFLDUH�VL�DFHD�PRGL¿FDUH�DUH�XQ�HIHFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLHL�SR]LWLHL�¿QDQFLDUH��6RFLHWDWHD�D�DSOLFDW�UHWURVSHFWLY�,$6�����UHYL]XLW�LQ�������SHQWUX�SULPD�RDUD�LQ�DFHVWH�VLWXDWLL�¿QDQFLDUH��DVWIHO�FD�SUH]LQWD�R�D�WUHLD�FRORDQD�SHQWUX�VLWXDWLD�SR]LWLHL�¿QDQFLDUH�OD���LDQXDULH�������7RWXVL��QX�VXQW�QHFHVDUH�QRWHOH�DIHUHQWH�FHOHL�GH�D�WUHLD�FRORDQH�D�VLWXDWLHL�SR]LWLHL�¿QDQFLDUH��FX�H[FHSWLD�GHWDOLLORU�GH�SUH]HQWDUH�FHUXWH�GH�,$6���FD�PDL�VXV���VL�GH�DVHPHQHD�QX�HVWH�QHFHVDU�R�D�WUHLD�FRORDQD�SHQWUX�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�DOWRU�YHQLWXUL�JOREDOH��SHQWUX�VLWXDWLD�PRGL¿FDULORU�LQ�FDSLWDOXUL�SURSULL�VDX�SHQWUX�VLWXDWLD�ÀX[XULORU�GH�QXPHUDU�� � �

Standarde si interpretari emise, dar neadoptate inca ��,)56����,QVWUXPHQWH�¿QDQFLDUH���HPLV�LQ�QRLHPEULH�������LQ�YLJRDUH�SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX���LDQXDULH��������LQFD�QHDGRSWDW�GH�8(��$FHVW�VWDQGDUG�LQWURGXFH�QRL�FHULQWH�SHQWUX�FODVL¿FDUHD�VL�HYDOXDUHD�DFWLYHORU�¿QDQFLDUH��,)56����PRGL¿FDW�LQ�RFWRPEULH�������LQFOXGH�FHULQWHOH�SHQWUX�FODVL¿FDUHD�VL�HYDOXDUHD�GDWRULLORU�¿QDQFLDUH�VL�SHQWUX�GHUHFXQRDVWHUHD�DFHVWRUD��$FHVW�standard nu e aplicabil inainte de 1 ianuarie 2015, dar se poate adopta anticipat. Societatea nu poate efectua o analiza a impactului pe FDUH�DFHVWD�LO�YD�DYHD�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�SDQD�OD�GDWD�GH�DSOLFDUH�LQLWLDOD�� � �

- IFRS 10 6LWXDWLL�)LQDQFLDUH�&RQVROLGDWH��LQ�YLJRDUH�SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX�VDX�GXSD���LDQXDULH������, adoptate de UE pe 11 decembrie 2012. IFRS 10 inlocuieste IAS 27 6LWXDWLL�¿QDQFLDUH�FRQVROLGDWH�VL�LQGLYLGXDOH�(IAS 27) si SIC 12 &RQVROLGDUHD�SHQWUX�

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Alro S.A. Raport anual 201310

1RWH�OD�VLWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOHLQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

YRU�DYHD�YUHXQ�HIHFW�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL��LQWUXFDW�DFHDVWD�QX�HVWH�R�VRFLHWDWH�GH�LQYHVWLWLL�� � �

��$PHQGDPHQWH�OD�,)56�����,)56����VL�,)56�����6LWXDWLL�¿QDQFLDUH�FRQVROLGDWH��$VRFLDWLL�LQ�SDUWLFLSDWLXQH��si 3UH]HQWDUHD�LQWHUHVHORU�LQ�DOWH�HQWLWDWL���JKLG�SHQWUX�WUDQ]LWLH (in vigoare pentru perioade anuale ce incep cu sau dupa 1 ianuarie 2014), adoptate de UE in data de ��DSULOLH�������$PHQGDPHQWHOH�DX�VFRSXO�GH�D�DGXFH�H[FHSWDUL�LQ�SOXV�SHQWUX�SHULRDGD�GH�WUDQ]LWLH�LQ�,)56�����,)56����VL�,)56�����SULQ��OLPLWDUHD�FHULQWHORU�GH�D�SUH]HQWD�LQIRUPDWLL�FRPSDUDWLYH�DMXVWDWH�GRDU�OD�SHULRDGD�FRPSDUDWLYD�DQWHULRDUD��� � �

- Amendamentele la IAS 19, 3ODQXUL�GH�EHQH¿FLL�GHWHUPLQDWH��&RQWULEXWLL�SHQWUX�DQJDMDWL�(in vigoare pentru perioade anuale incepand la VDX�GXSD���LDQXDULH��������LQFD�QHDGRSWDWH�GH�8(��$PHQGDPHQWHOH�FODUL¿FD�FHULQWHOH�SULYLQG�PRGXO�GH�DWULEXLUH�D�FRQWULEXWLLORU�OHJDWH�GH�VHUYLFLX��GH�OD�DQJDMDWL�VDX�GH�OD�WHUWH�SDUWL��SHULRDGHORU�GH�PXQFD�SUHVWDWD��,Q�SOXV��DFHVWD�SHUPLWH�R�PHGRWD�VLPSOL¿FDWD�GDFD�valoarea contributiilor este independenta de numarul de ani de vechime. Conducerea Societatii nu a efectuat inca o analiza detaliata a LPSDFWXOXL�DSOLFDULL�DFHVWHL�LQWHUSUHWDUL�VL�SULQ�XUPDUH��QX�D�FXDQWL¿FDW�LQFD�PDULPHD�LPSDFWXOXL�

- Amendamente la IAS 32 &RPSHQVDUHD�DFWLYHORU�¿QDQFLDUH�VL�GDWRULLORU�¿QDQFLDUH (in vigoare pentru perioade anuale incepand la sau dupa 1 ianuarie 2014), adoptate de UE la data de 13 decembrie 2012. Amendamentele se adreseaza neconcordantelor din practica actuala in aplicarea criteriilor de compensare din IAS 32 ,QVWUXPHQWH�¿QDQFLDUH��3UH]HQWDUH��$PHQGDPHQWHOH�FODUL¿FD�LQWHOHVXO�VLQWDJPHL��LQ�SUH]HQW�DUH�XQ�GUHSW�GH�FRPSHQVDUH�H[HFXWRULX�GLQ�SXQFW�GH�YHGHUH�OHJDO��VL�IDSWXO�FD�XQHOH�VLVWHPH�GH�GHFRQWDUH�EUXWD�SRW�¿�FRQVLGHUDWH�HFKLYDOHQWH�FX�GHFRQWDUHD�QHWD��&RQGXFHUHD�6RFLHWDWLL�QX�HVWLPHD]D�FD�DSOLFDUHD�DFHVWRU�DPHQGDPHQWH�OD�,$6����YRU�DYHD�XQ�LPSDFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�GHRDUHFH�6RFLHWDWHD�QX�DUH�DFRUGXUL�GH�FRPSHQVDUH�LQ�YLJRDUH�������������������������������������������������������������������������������������������������

- Amendamente la IAS 36 &HULQWH�GH�SUH]HQWDUH�SULYLQG�YDORDUHD�UHFXSHUDELOD�D�DFWLYHORU�QH¿QDQFLDUH (in vigoare pentru perioadele anuale incepand la sau dupa 1 ianuarie 2014), adoptat de UE la data de 19 decembrie 2013. Amendamentele cer prezentari VXSOLPHQWDUH�FX�SULYLUH�OD�HYDOXDUHD�DFWLYHORU�GHSUHFLDWH��VDX�D�XQXL�JUXS�GH�DFWLYH��FX�R�YDORDUH�UHFXSHUDELOD�ED]DWD�SH�YDORDUHD�MXVWD�minus costurile aferente vanzarii. Conducerea Societatii estimeaza ca punerea in aplicare a acestor amendamente la IAS 36 poate duce la prezentarea in viitor a mai multor detalii cu privire la evaluarea activelor depreciate.

- Amendamente la IAS 39�1RYDUHD�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH�VL�FRQWLQXDUHD�XWLOL]DULL�FRQWDELOLWDWLL�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU (in vigoare pentru perioadele anuale incepand la sau dupa 1 ianuarie 2014), adoptat de UE la data de 19 decembrie 2013. &RQIRUP�DPHQGDPHQWHORU��QX�DU�¿�QHFHVDU�VD�VH�UHQXQWH�OD�XWLOL]DUHD�FRQWDELOLWDWLL�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU�GDFD�V�D�QRYDW�XQ�LQVWUXPHQW�¿QDQFLDU�GHULYDW�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU��DWXQFL�FDQG�VH�LQGHSOLQHVF�DQXPLWH�FULWHULL��&RQGXFHUHD�6RFLHWDWLL�QX�HVWLPHD]D�FD�DSOLFDUHD�DFHVWRU�DPHQGDPHQWH�OD�,$6����YD�DYHD�XQ�LPSDFW�VHPLQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�� �

- IFRIC 21 Taxare��QHDGRSWDW�LQFD�GH�8(��VWDELOHVWH�PRGXO�GH�FRQWDELOL]DUH�D�REOLJDWLLORU�GH�D�SODWL�WD[H�DOWHOH�GHFDW�LPSR]LWXO�SH�SUR¿W��,QWHUSUHWDUHD�VH�UHIHUD�OD�GH¿QLUHD�XQXL�HYHQLPHQW�FDUH�REOLJD�R�HQWLWDWH�OD�SODWD�XQHL�WD[H�VL�OD�PRPHQWXO�FDQG�R�DVWIHO�GH�REOLJDWLH�WUHEXLH�UHFXQRVFXWD��6RFLHWDWHD�QX�HVWH�H[SXVD�LQ�SUH]HQW�XQRU�WD[H�VHPQL¿FDWLYH��DVWIHO�LQFDW�LPSDFWXO�QX�VH�DVWHSWD�VD�¿H�VHPQL¿FDWLY��� � �

-,PEXQDWDWLUL�DQXDOH�DOH�,)56���&LFOXO���������� (emise la data de 12 Decembrie 2013), neadoptate inca de UE, includ o serie de amendamente la 7 IFRS. Amendamentele intra in vigoare pentru perioadele anuale incepand la sau dupa 1 iulie 2014.

- ,PEXQDWDWLUL�DQXDOH�DOH�,)56���&LFOXO���������� (emise la data de 12 decembrie 2013), neadoptate inca de UE, includ o serie de amendamente la 4 IFRS. Amendamentele intra in vigoare pentru perioadele anuale incepand la sau dupa 1 iulie 2014.

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3ULQFLSDOHOH�SROLWLFL�FRQWDELOH�VXQW�SUH]HQWDWH�PDL�MRV�� 5HFXQRDVWHUHD�YHQLWXULORU� 9HQLWXO�HVWH�HYDOXDW�OD�YDORDUHD�MXVWD�D�FRQWUDYDORULL�SULPLWH�VDX�FDUH�SRDWH�¿�SULPLWD��9HQLWXO�GLQ�YDQ]DUL�HVWH�GLPLQXDW�FX�UHWXUXUL��rabaturi comerciale si alte reduceri similare.

HQWLWDWL�FX�VFRS�VSHFLDO��,)56����UHYL]XLHVWH�GH¿QLWLD�FRQWUROXOXL�VL�DGXFH�LQGUXPDUL�QRL�VL�GHWDOLDWH�SULYLQG�DSOLFDUHD�DFHVWXLD��$FHVWH�QRL�FHULQWH�SRW�DIHFWD�GH¿QLUHD�XQHL�LQYHVWLWLL�FD�VL�¿OLDOD�VL�DVWIHO�FRQVROLGDUHD�JUXSXOXL�GLQ�FDUH�DFHDVWD�IDFH�SDUWH��&HULQWHOH�UHIHULWRDUH�OD�SURFHGXULOH�GH�FRQVROLGDUH��FRQWDELOL]DUHD�PRGL¿FDULORU�LQ�FHHD�FH�SULYHVWH�LQWHUHVHOH�FDUH�QX�FRQWUROHD]D�VL�FRQWDELOL]DUHD�SLHUGHULL�FRQWUROXOXL�DVXSUD�XQHL�¿OLDOH�VXQW�QHVFKLPEDWH��&RQGXFHUHD�D�UHYL]XLW�JUDGXO�GH�FRQWURO�GHWLQXW�DVXSUD�LQYHVWLWLLORU�LQ�FRQIRUPLWDWH�FX�,)56����VL�D�FRQFOX]LRQDW�FD�DFHVWD�QX�DUH�QLFLXQ�HIHFW�DVXSUD�FODVL¿FDULORU��FD�¿OLDOH�VDX�GH�DOW�IHO��QLFLXQHLD�GLQ�LQYHVWLWLLOH�6RFLHWDWLL�GHWLQXWD�LQ�SHULRDGD�GH�UDSRUWDUH�VDX�LQ�SHULRDGHOH�FRPSDUDWLYH�DFRSHULWH�GH�DFHVWH�VLWXDWLL�¿QDQFLDUH���� � �

- IFRS 11 $VRFLHUL�LQ�SDUWLFLSDWLH��LQ�YLJRDUH�SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX�VDX�GXSD���LDQXDULH������, adoptat de UE pe 11 decembrie 2012. IFRS 11 inlocuieste IAS 31 $VRFLHUL�LQ�SDUWLFLSDWLH�(IAS 31) si SIC 13 6RFLHWDWL�FRQWURODWH�LQ�FRPXQ���FRQWULEXWLL�QHPRQHWDUH�GLQ�SDUWHD�DVRFLDWLORr. Acesta aliniaza contabilizarea de catre investitori cu drepturile si obligatiile lor privitoare la asocierea in participatie. In plus, optiunea din IAS 31 de a utiliza consolidarea proportionala pentru asocierile in participatie a fost eliminata. IFRS 11 prevede acum folosirea metodei punerii in echivalenta, care se foloseste in mod curent pentru investitiile in entitati asociate. IFRS 11 QX�DUH�XQ�LPSDFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH��LQWUXFDW�6RFLHWDWHD�QX�HVWH�DVRFLDWD�SULQ�DQJDMDPHQWH�FRPXQH�GH�DVRFLHUH�LQ�participatie.

- IFRS 12 3UH]HQWDUHD�LQWHUHVHORU�H[LVWHQWH�LQ�DOWH�HQWLWDWL��LQ�YLJRDUH�SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX�VDX�GXSD���LDQXDULH������, DGRSWDW�GH�8(�SH����GHFHPEULH�������SUHYHGH�GHWDOLHUHD�VXSOLPHQWDUD�D�LQIRUPDWLLORU�UHIHULWRDUH�OD��MXGHFDWL�VL�HVWLPDUL�DYXWH�LQ�YHGHUH�OD�GHWHUPLQDUHD�QDWXULL�SDUWLFLSDWLLORU�LQWU�R�DOWD�VRFLHWDWH�VDX�D�XQXL�DQJDMDPHQW��SDUWLFLSDWLLORU�LQ�¿ODOH��DQJDMDPHQWHORU�FRPXQH�VL�D�VRFLHWDWLORU�DVRFLDWH��SUHFXP�VL�D�HQWLWDWLORU�QHFRQVROLGDWH�VWUXFWXUDWH��$GRSWDUHD�,)56����QX�D�DYXW�XQ�HIHFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH��� � � � �

- IFRS 14 &RQWXUL�GH�DPDQDUH�UHJOHPHQWDWH, emis in 30 ianuarie 2014 (in vigoare pentru perioade anuale incepand cu sau dupa 1 ianuarie 2016), inca neadoptat de UE. Acest standard permite unei entitati care adopta pentru prima oara IFRS ca, la data adoptarii standardelor si ulterior, sa continue sa recunoasca sumele aferente tarifelor reglementate in conformitate cu cerintele practicilor contabile general acceptate aplicate anterior. Sodurile conturilor de amanare reglementate si miscarea lor se prezinta separat in situatia SR]LWLHL�¿QDQFLDUH�VL�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�UH]XOWDWXOXL�JOREDO��VL�GH�DVHPHQHD�VWDQGDUGXO�SUHYHGH�FHULQWH�VSHFL¿FH�GH�prezentare.

��,$6����6LWXDWLL�¿QDQFLDUH�VHSDUDWH��UHYL]XLWH�LQ��������LQ�YLJRDUH�SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX�VDX�GXSD���LDQXDULH������VL�adoptate de UE pe 11 decembrie 2012. Acest standard pastreaza aceleasi cerinte de contabilizare si prezentare din IAS 27 (emis LQ�������SHQWUX�VLWXDWLL�¿QDQFLDUH�VHSDUDWH��FX�XQHOH�PLFL�FODUL¿FDUL��'H�DVHPHQHD��FHULQWHOH�GLQ�,$6�����������VL�,$6����SHQWUX�VLWXDWLL�¿QDQFLDUH�VHSDUDWH�DX�IRVW�LQFRUSRUDWH�LQ�,$6������������6WDQGDUGXO�QX�PDL�DFRSHUD�SULQFLSLXO�FRQWUROXOXL�VL�FHULQWHOH�OHJDWH�GH�LQWRFPLUHD�VLWXDWLLORU�¿QDQFLDUH�FRQVROLGDWH��FDUH�DX�IRVW�WUDQVSXVH�LQ�,)56����6LWXDWLL�¿QDQFLDUH�FRQVROLGDWH. Adoptarea IAS 27 Situatii ¿QDQFLDUH�VHSDUDWH��UHYL]XLW�LQ�������QX�DUH�LPSDFW�PDWHULDO�DVXSUD�SUH]HQWHORU�VLWXDWLL�¿QDQFLDUH�� � �

- IAS 28 ,QYHVWLWLL�LQ�DVRFLDWL�VL�VRFLHWDWL�DGPLQLVWUDWH�LQ�FRPXQ��UHYL]XLW�LQ������� in vigoare pentru perioade anuale incepand cu sau GXSD���LDQXDULH������VL�DGRSWDW�GH�8(�SH����GHFHPEULH�������$FHVWD�FXSULQGH�FDWHYD�PRGL¿FDUL�OD�,$6����HPLV�LQ�������D��,)56���"Active imobilizate detinute in vederea vanzarii si activitati intrerupte" se aplica unei investitii, sau unei parti dintr-o investitie intr-un DVRFLDW�VDX�R�VRFLHWDWH�DGPLQLVWUDWD�LQ�FRPXQ��FDUH�LQWUXQHVWH�FULWHULLOH�GH�FODVL¿FDUH�FD�GHWLQXWH�SHQWUX�YDQ]DUH��3HQWUX�RULFDUH�SDUWH�D�LQYHVWLWLHL�FDUH�QX�D�IRVW�FODVL¿FDWD�FD�GHWLQXWD�SHQWUX�YDQ]DUH��VH�DSOLFD�PHWRGD�SXQHULL�LQ�HFKLYDOHQWD�SDQD�OD�YDQ]DUHD�DFHOHL�SDUWL�detinuta pentru vanzare. Dupa vanzare, orice interes rezidual se contabilizeaza prin metoda punerii in echivalenta daca interesul UH]LGXDO�UDPDQH�XQ�DVRFLDW�VDX�R�VRFLHWDWH�DGPLQLVWUDWD�LQ�FRPXQ��E��LQDLQWH��,$6�����HPLV�LQ�������VL�,$6����VSHFL¿FDX�IDSWXO�FD�PRPHQWXO�GH�FDQG�LQFHWHD]D�LQÀXHQWD�VHPQL¿FDWLYD�VDX�FRQWUROXO�FRPXQ�DWUDJHD�GXSD�VLQH�UHHYDOXDUHD�RULFDUXL�LQWHUHV�UH]LGXDO�LQ�WRDWH�DFHVWH�FD]XUL��FKLDU�GDFD�LQÀXHQWD�VHPQL¿FDWLYD�HUD�XUPDWD�GH�FRQWURO�FRPXQ��,$6�����HPLV�LQ�������FHUH�DFXP�FD��LQ�DVWIHO�GH�FD]XUL��LQWHUHVXO�SDVWUDW�LQ�LQYHVWLWLH�VD�QX�¿H�UHHYDOXDW��$GRSWDUHD�,$6����,QYHVWLWLL�LQ�DVRFLDWL�VL�VRFLHWDWL�DGPLQLVWUDWH�LQ�FRPXQ (revizuit LQ�������QX�DUH�XQ�LPSDFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�� � �

- Amendamentele la IFRS 9 si IFRS 7 'DWD�GH�LQWUDUH�LQ�YLJRDUH�REOLJDWRULH�SHQWUX�,)56�� si &HULQWH�GH�SUH]HQWDUH�WUDQ]LWRULL (in vigoare SHQWUX�SHULRDGH�DQXDOH�LQFHSDQG�FX�VDX�GXSD���LDQXDULH��������QHDGRSWDWH�LQFD�GH�8(��FDUH�PRGL¿FD�GDWD�GH�LQWUDUH�LQ�YLJRDUH�D�,)56���OD�SHULRDGH�DQXDOH�FDUH�LQFHS�FX�VDX�GXSD���LDQXDULH������VL�GH�DVHPHQHD�PRGL¿FD�VFXWLUHD�GH�D�UHVWDWD�SHULRDGH�FRPSDUDWLYH�VL�cerintele de prezentare aferente acestora din IFRS 7.

- Amendamentele la IFRS 10, IFRS 12 si IAS 27 6RFLHWDWL�GH�LQYHVWLWLi adoptate de UE pe 20 noiembrie 2013. Amendamentele la IFRS ���GH¿QHVF�R�VRFLHWDWH�GH�LQYHVWLWLL�VL�SUHYDG�FD��R�VRFLHWDWH�FDUH�LQWUXQHVWH�FRQGLWLLOH�XQHL�VRFLHWDWL�GH�LQYHVWLWLL�VL�LQWRFPHVWH�VLWXDWLL�¿QDQFLDUH�LQ�FRQIRUPLWDWH�FX�,)56��VD�QX�VL�FRQVROLGH]H�VXEVLGLDUHOH��FL�VD�OH�HYDOXH]H�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�LQ�VLWXDWLLOH�¿QDQFLDUH�FRQVROLGDWH�VL�VHSDUDWH��8OWHULRU�DX�IRVW�DGXVH�DPHQGDPHQWH�OD�,)56����VL�,$6����SHQWUX�D�VH�LQWURGXFH�QRL�cerinte de prezentare pentru entitati de investitii. Conducerea Societatii nu estimeaza ca amendamentele pentru societatile de investitii

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Alro S.A. Raport anual 201311

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��$PHQGDPHQWH�OD�,)56�����,)56����VL�,)56�����6LWXDWLL�¿QDQFLDUH�FRQVROLGDWH��$VRFLDWLL�LQ�SDUWLFLSDWLXQH��si 3UH]HQWDUHD�LQWHUHVHORU�LQ�DOWH�HQWLWDWL���JKLG�SHQWUX�WUDQ]LWLH (in vigoare pentru perioade anuale ce incep cu sau dupa 1 ianuarie 2014), adoptate de UE in data de ��DSULOLH�������$PHQGDPHQWHOH�DX�VFRSXO�GH�D�DGXFH�H[FHSWDUL�LQ�SOXV�SHQWUX�SHULRDGD�GH�WUDQ]LWLH�LQ�,)56�����,)56����VL�,)56�����SULQ��OLPLWDUHD�FHULQWHORU�GH�D�SUH]HQWD�LQIRUPDWLL�FRPSDUDWLYH�DMXVWDWH�GRDU�OD�SHULRDGD�FRPSDUDWLYD�DQWHULRDUD��� � �

- Amendamentele la IAS 19, 3ODQXUL�GH�EHQH¿FLL�GHWHUPLQDWH��&RQWULEXWLL�SHQWUX�DQJDMDWL�(in vigoare pentru perioade anuale incepand la VDX�GXSD���LDQXDULH��������LQFD�QHDGRSWDWH�GH�8(��$PHQGDPHQWHOH�FODUL¿FD�FHULQWHOH�SULYLQG�PRGXO�GH�DWULEXLUH�D�FRQWULEXWLLORU�OHJDWH�GH�VHUYLFLX��GH�OD�DQJDMDWL�VDX�GH�OD�WHUWH�SDUWL��SHULRDGHORU�GH�PXQFD�SUHVWDWD��,Q�SOXV��DFHVWD�SHUPLWH�R�PHGRWD�VLPSOL¿FDWD�GDFD�valoarea contributiilor este independenta de numarul de ani de vechime. Conducerea Societatii nu a efectuat inca o analiza detaliata a LPSDFWXOXL�DSOLFDULL�DFHVWHL�LQWHUSUHWDUL�VL�SULQ�XUPDUH��QX�D�FXDQWL¿FDW�LQFD�PDULPHD�LPSDFWXOXL�

- Amendamente la IAS 32 &RPSHQVDUHD�DFWLYHORU�¿QDQFLDUH�VL�GDWRULLORU�¿QDQFLDUH (in vigoare pentru perioade anuale incepand la sau dupa 1 ianuarie 2014), adoptate de UE la data de 13 decembrie 2012. Amendamentele se adreseaza neconcordantelor din practica actuala in aplicarea criteriilor de compensare din IAS 32 ,QVWUXPHQWH�¿QDQFLDUH��3UH]HQWDUH��$PHQGDPHQWHOH�FODUL¿FD�LQWHOHVXO�VLQWDJPHL��LQ�SUH]HQW�DUH�XQ�GUHSW�GH�FRPSHQVDUH�H[HFXWRULX�GLQ�SXQFW�GH�YHGHUH�OHJDO��VL�IDSWXO�FD�XQHOH�VLVWHPH�GH�GHFRQWDUH�EUXWD�SRW�¿�FRQVLGHUDWH�HFKLYDOHQWH�FX�GHFRQWDUHD�QHWD��&RQGXFHUHD�6RFLHWDWLL�QX�HVWLPHD]D�FD�DSOLFDUHD�DFHVWRU�DPHQGDPHQWH�OD�,$6����YRU�DYHD�XQ�LPSDFW�VHPQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�GHRDUHFH�6RFLHWDWHD�QX�DUH�DFRUGXUL�GH�FRPSHQVDUH�LQ�YLJRDUH�������������������������������������������������������������������������������������������������

- Amendamente la IAS 36 &HULQWH�GH�SUH]HQWDUH�SULYLQG�YDORDUHD�UHFXSHUDELOD�D�DFWLYHORU�QH¿QDQFLDUH (in vigoare pentru perioadele anuale incepand la sau dupa 1 ianuarie 2014), adoptat de UE la data de 19 decembrie 2013. Amendamentele cer prezentari VXSOLPHQWDUH�FX�SULYLUH�OD�HYDOXDUHD�DFWLYHORU�GHSUHFLDWH��VDX�D�XQXL�JUXS�GH�DFWLYH��FX�R�YDORDUH�UHFXSHUDELOD�ED]DWD�SH�YDORDUHD�MXVWD�minus costurile aferente vanzarii. Conducerea Societatii estimeaza ca punerea in aplicare a acestor amendamente la IAS 36 poate duce la prezentarea in viitor a mai multor detalii cu privire la evaluarea activelor depreciate.

- Amendamente la IAS 39�1RYDUHD�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH�VL�FRQWLQXDUHD�XWLOL]DULL�FRQWDELOLWDWLL�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU (in vigoare pentru perioadele anuale incepand la sau dupa 1 ianuarie 2014), adoptat de UE la data de 19 decembrie 2013. &RQIRUP�DPHQGDPHQWHORU��QX�DU�¿�QHFHVDU�VD�VH�UHQXQWH�OD�XWLOL]DUHD�FRQWDELOLWDWLL�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU�GDFD�V�D�QRYDW�XQ�LQVWUXPHQW�¿QDQFLDU�GHULYDW�GH�DFRSHULUH�LPSRWULYD�ULVFXULORU��DWXQFL�FDQG�VH�LQGHSOLQHVF�DQXPLWH�FULWHULL��&RQGXFHUHD�6RFLHWDWLL�QX�HVWLPHD]D�FD�DSOLFDUHD�DFHVWRU�DPHQGDPHQWH�OD�,$6����YD�DYHD�XQ�LPSDFW�VHPLQL¿FDWLY�DVXSUD�VLWXDWLLORU�¿QDQFLDUH�DOH�6RFLHWDWLL�� �

- IFRIC 21 Taxare��QHDGRSWDW�LQFD�GH�8(��VWDELOHVWH�PRGXO�GH�FRQWDELOL]DUH�D�REOLJDWLLORU�GH�D�SODWL�WD[H�DOWHOH�GHFDW�LPSR]LWXO�SH�SUR¿W��,QWHUSUHWDUHD�VH�UHIHUD�OD�GH¿QLUHD�XQXL�HYHQLPHQW�FDUH�REOLJD�R�HQWLWDWH�OD�SODWD�XQHL�WD[H�VL�OD�PRPHQWXO�FDQG�R�DVWIHO�GH�REOLJDWLH�WUHEXLH�UHFXQRVFXWD��6RFLHWDWHD�QX�HVWH�H[SXVD�LQ�SUH]HQW�XQRU�WD[H�VHPQL¿FDWLYH��DVWIHO�LQFDW�LPSDFWXO�QX�VH�DVWHSWD�VD�¿H�VHPQL¿FDWLY��� � �

-,PEXQDWDWLUL�DQXDOH�DOH�,)56���&LFOXO���������� (emise la data de 12 Decembrie 2013), neadoptate inca de UE, includ o serie de amendamente la 7 IFRS. Amendamentele intra in vigoare pentru perioadele anuale incepand la sau dupa 1 iulie 2014.

- ,PEXQDWDWLUL�DQXDOH�DOH�,)56���&LFOXO���������� (emise la data de 12 decembrie 2013), neadoptate inca de UE, includ o serie de amendamente la 4 IFRS. Amendamentele intra in vigoare pentru perioadele anuale incepand la sau dupa 1 iulie 2014.

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/HDVLQJ &RQWUDFWHOH�GH�OHDVLQJ�VXQW�FODVL¿FDWH�GUHSW�FRQWUDFWH�GH�OHDVLQJ�¿QDQFLDU�RUL�GH�FDWH�RUL�FRQGLWLLOH�FRQWUDFWXOXL�GH�OHDVLQJ�WUDQVIHUD�XWLOL]DWRUXOXL�LQ�PRG�VXEVWDQWLDO�WRDWH�ULVFXULOH�VL�EHQH¿FLLOH�DIHUHQWH�GUHSWXOXL�GH�SURSULHWDWH��7RDWH�FHOHODOWH�FRQWUDFWH�GH�OHDVLQJ�VXQW�FODVL¿FDWH�FD�OHDVLQJ�RSHUDWLRQDO���� 6RFLHWDWHD�LQ�FDOLWDWH�GH�ORFDWRU� 6XPHOH�SODWLELOH�GH�FDWUH�XWLOL]DWRU�FRQIRUP�FRQWUDFWHORU�GH�OHDVLQJ�¿QDQFLDU�VXQW�UHFXQRVFXWH�GUHSW�FUHDQWH�OD�YDORDUHD�LQYHVWLWLHL�QHWH�D�6RFLHWDWLL�LQ�FRQWUDFWHOH�GH�OHDVLQJ��9HQLWXO�GLQ�FRQWUDFWHOH�GH�OHDVLQJ�¿QDQFLDU�HVWH�DORFDW�SHULRDGHORU�FRQWDELOH�DVWIHO�LQFDW�VD�UHÀHFWH�R�rata de rentabilitate periodica constanta a investitiilor nete ale Societatii cu privire la contractele de leasing. Venitul din leasing-ul operational este recunoscut liniar de-a lungul perioadei contractului de leasing. Costurile directe initiale implicate in negocierea si contractarea unui leasing operational se adauga valorii contabile a activului dat in leasing si sunt recunoscute liniar de-a lungul perioadei de leasing.

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6RFLHWDWHD�LQ�FDOLWDWH�GH�XWLOL]DWRU $FWLYHOH�GHWLQXWH�FRQIRUP�FRQWUDFWHORU�GH�OHDVLQJ�¿QDQFLDU�VXQW�LQLWLDO�UHFXQRVFXWH�FD�DFWLYH�DOH�6RFLHWDWLL�OD�YDORDUHD�MXVWD�D�DFHVWRUD�la inceputul contractului de leasing sau, daca aceasta este mai scazuta, la valoarea curenta a platilor minime de leasing. Obligatia FRUHVSXQ]DWRDUH�IDWD�GH�SURSULHWDU�HVWH�LQFOXVD�LQ�VLWXDWLD�SR]LWLHL�¿QDQFLDUH�FD�GDWRULH�DVRFLDWD�OHDVLQJ�XOXL�¿QDQFLDU����� 3ODWLOH�GH�OHDVLQJ�VXQW�UHSDUWL]DWH�LQWUH�FKHOWXLHOL�¿QDQFLDUH�VL�GLPLQXDUHD�GDWRULHL�DVRFLDWH�OHDVLQJ�XOXL�DVWIHO�LQFDW�VD�VH�REWLQD�R�UDWD�D�GREDQ]LL�FRQVWDQWD�DIHUHQWD�VROGXOXL�GDWRULHL��&KHOWXLHOLOH�¿QDQFLDUH�VXQW�LPHGLDW�UHFXQRVFXWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH��daca acestea nu sunt atribuibile direct unor active eligible, caz in care acestea sunt capitalizate in conformitate cu politica generala a Societatii privind costurile indatorarii. Inchirierile contingente sunt recunoscute ca si cheltuieli in perioadele in care acestea apar. 3ODWLOH�GH�OHDVLQJ�RSHUDWLRQDO�VXQW�UHFXQRVFXWH�SH�FKHOWXLDOD�OLQLDU�GH�D�OXQJXO�SHULRDGHL�OHDVLQJ�XOXL��FX�H[FHSWLD�FD]XULORU�LQ�FDUH�R�DOWD�ED]D�GH�FDOFXO�HVWH�PDL�UHSUH]HQWDWLYD�SHQWUX�LQWHUYDOXO�LQ�FDUH�VH�FRQVXPD�EHQH¿FLLOH�HFRQRPLFH�UH]XOWDWH�GLQ�DFWLYXO�OXDW�LQ�OHDVLQJ��Inchirierile contingente generate conform leasing-ului operational sunt recunoscute ca o cheltuiala in perioada in care acestea apar. In cazul in care se primesc stimulente de leasing pentru a incheia contracte de leasing operational, astfel de stimulente sunt UHFXQRVFXWH�GUHSW�GDWRULH��%HQH¿FLXO�DJUHJDW�DO�VWLPXOHQWHORU�HVWH�UHFXQRVFXW�FD�R�GLPLQXDUH�OLQLDUD�D�FKHOWXLHOLL�GH�LQFKLULHUH��FX�H[FHSWLD�FD]XULORU�LQ�FDUH�R�DOWD�ED]D�VLVWHPDWLFD�HVWH�PDL�UHSUH]HQWDWLYD�SHQWUX�LQWHUYDOXO�LQ�FDUH�VH�FRQVXPD�EHQH¿FLLOH�HFRQRPLFH�rezultate din activul dat in leasing.

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'LIHUHQWHOH�GH�VFKLPE�YDOXWDU�DIHUHQWH�HOHPHQWHORU�PRQHWDUH�VXQW�UHFXQRVFXWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�LQ�SHULRDGD�LQ�FDUH�DFHVWHD�DSDU��FX�H[FHSWLD�����GLIHUHQWHORU�GH�FXUV�DIHUHQWH�LPSUXPXWXULORU�LQ�PRQHGD�VWUDLQD�SHQWUX�DFWLYHOH�LQ�FXUV�GH�H[HFXWLH�SHQWUX�FDSDFLWDWL�GH�SURGXFWLH�YLLWRDUH��FDUH�VXQW�LQFOXVH�LQ�FRVWXO�DFHORU�DFWLYH�FDQG�HOH�YRU�¿�SULYLWH�FD�R�DMXVWDUH�D�FKHOWXLHOLL�FX�GREDQGD�DIHUHQWD�DFHVWRU�LPSUXPXWXUL�LQ�PRQHGD�VWUDLQD���GLIHUHQWHORU�GH�FXUV�DIHUHQWH�WUDQ]DFWLLORU�LQFKHLDWH�SHQWUX�D�DFRSHUL�DQXPLWH�ULVFXUL�YDOXWDUH��YH]L�PDL�MRV�SROLWLFLOH�FRQWDELOH�GH�acoperire impotriva riscurilor). &RVWXULOH�LQGDWRUDULL Costurile indatorarii, atribuibile in mod direct achizitiei, constructiei sau realizarii activelor eligibile, active care necesita o perioada VXEVWDQWLDOD�GH�WLPS�SHQWUX�D�¿�JDWD�LQ�YHGHUHD�XWLOL]DULL�VDX�SHQWUX�YDQ]DUH��VH�DGDXJD�FRVWXOXL�DFHORU�DFWLYH�SDQD�FDQG�DFWLYHOH�VXQW�SUHJDWLWH�LQ�PRG�VHPQL¿FDWLY�LQ�YHGHUHD�XWLOL]DULL�SUHVWDELOLWH�VDX�D�YDQ]DULL����� Veniturile din investirea temporara a imprumuturilor obtinute pentru achizitia sau constructia de active eligibile se deduc din costurile indatorarii care se pot capitaliza. 7RDWH�FHOHODOWH�FRVWXUL�FX�LQGDWRUDUHD�VXQW�UHFXQRVFXWH�LQ�SUR¿W�VDX�SLHUGHUH��LQ�SHULRDGD�LQ�FDUH�DFHVWHD�DSDU�� %HQH¿FLLOH�DQJDMDWLORU 3H�SDUFXUVXO�GHVIDVXUDULL�QRUPDOH�D�DFWLYLWDWLL��6RFLHWDWHD�SODWHVWH�FDWUH�6WDWXO�URPDQ��LQ�QXPHOH�DQJDMDWLORU�VDL��FRQWULEXWLLOH�SHQWUX�SHQVLL��VDQDWDWH�VL�VRPDM��&KHOWXLHOLOH�FX�DFHVWH�SODWL�VH�LQUHJLVWUHD]D�LQ�SUR¿W�VDX�SLHUGHUH�LQ�DFHHDVL�SHULRDGD�FX�FKHOWXLHOLOH�VDODULDOH�aferente. 7RWL�DQJDMDWLL�6RFLHWDWLL�VXQW�PHPEUL�DL�SODQXOXL�GH�SHQVLL�DO�6WDWXOXL�URPDQ��

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&RVWXULOH�SURYL]LRQXOXL�VXQW�FODVL¿FDWH�DVWIHO�- costul serviciului (cuprinzand costul serviciului curent, costul serviciului anterior, precum si castiguri si pierderi din anulari si cheltuieli UHDOL]DWH��LQFOXVH�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�LQ�FDWHJRULD��&RVWXO�EXQXULORU�YDQGXWH��VDX��&KHOWXLHOL�JHQHUDOH�VL�DGPLQLVWUDWLYH���FD�VL�cheltuieli cu personalul.��FKHOWXLDOD�QHWD�FX�GREDQGD��LQFOXVD�LQ�FDWHJRULD��&KHOWXLHOL�QHWH�FX�GREDQ]LOH��LQ�VLWXDWLD�GH�SUR¿W�VDX�SRLHUGHUH�- reevaluari.

�%HQH¿FLL�SHQWUX�WHUPLQDUHD�FRQWUDFWXOXL�GH�PXQFD %HQH¿FLLOH�SHQWUX�WHUPLQDUHD�FRQWUDFWXOXL�GH�PXQFD�VH�SRW�SODWL�DWXQFL�FDQG�FRQWUDFWXO�GH�DQJDMDUH�HVWH�LQFHWDW�GH�FDWUH�6RFLHWDWH�LQDLQWH�GH�GDWD�QRUPDOD�GH�SHQVLRQDUH�VDX�RUL�GH�FDWH�RUL�XQ�DQJDMDW�DFFHSWD�SOHFDUHD�YROXQWDUD�LQ�VFKLPEXO�DFHVWRU�EHQH¿FLL��6RFLHWDWHD�UHFXQRDVWH�EHQH¿FLLOH�SHQWUX�WHUPLQDUHD�FRQWUDFWXOXL�GH�PXQFD�DWXQFL�FDQG�DFHDVWD�VH�DQJDMHD]D�¿H�VD�UH]LOLH]H�FRQWUDFWHOH�GH�PXQFD�DOH�DQJDMDWLORU�DFWXDOL�FRQIRUP�XQXL�SODQ�R¿FLDO�GHWDOLDW�IDUD�SRVLELOLWDWHD�UHDOLVWD�GH�DEDQGRQDUH�D�DFHVWXLD��VDX�VD�RIHUH�EHQH¿FLL�SHQWUX�WHUPLQDUHD�FRQWUDFWXOXL�GH�PXQFD�GUHSW�UH]XOWDW�DO�XQHL�RIHUWH�IDFXWH�SHQWUX�D�LQFXUDMD�SOHFDUHD�YROXQWDUD��%HQH¿FLLOH�GDWRUDWH�OD�PDL�PXOW�GH����OXQL�GXSD�SHULRDGD�GH�UDSRUWDUH�VXQW�DFWXDOL]DWH�OD�GDWD�GH�UDSRUWDUH� ,PSR]LWDUHD &KHOWXLHOLOH�FX�LPSR]LWXO�SH�SUR¿W�UHSUH]LQWD�VXPD�LPSR]LWHORU�GH�SODWLW�LQ�PRG�FXUHQW��SUHFXP�VL�D�LPSR]LWHORU�SH�SUR¿W�DPDQDWH�� ,PSR]LWXO�FXUHQW ,PSR]LWXO�SODWLELO�LQ�PRG�FXUHQW�VH�ED]HD]D�SH�SUR¿WXO�LPSR]DELO�UHDOL]DW�LQ�GHFXUVXO�DQXOXL�VL�HVWH�GHWHUPLQDW�OD�VXPD�FDUH�VH�HVWLPHD]D�D�VH�UHFXSHUD�VDX�D�¿�SODWLWD�FDWUH�DXWRULWDWLOH�ORFDOH��3UR¿WXO�¿VFDO�GLIHUD�GH�SUR¿WXO�UDSRUWDW�LQ�VLWXDWLD�UH]XOWDWXOXL�JOREDO�GLQ�FDX]D�elementor de venituri sau cheltuieli ce sunt impozabile sau deductibile in alti ani, precum si datorita elementelor care nu vor deveni QLFLRGDWD�LPSR]DELOH�VDX�GHGXFWLELOH��'DWRULD�6RFLHWDWLL�SULYLQG�LPSR]LWXO�SH�SUR¿W�FXUHQW�HVWH�GHWHUPLQDWD�IRORVLQG�UDWHOH�GH�LPSR]LWDUH�care au fost promulgate sau in mare masura adoptate pana la sfarsitul perioadei de raportare. ,PSR]LWXO�DPDQDW� ,PSR]LWXO�DPDQDW�VH�UHFXQRDVWH�SH�ED]D�GLIHUHQWHORU�WHPSRUDUH�GLQWUH�YDORDUHD�FRQWDELOD�D�DFWLYHORU�VL�D�GDWRULLORU�GLQ�VLWXDWLLOH�¿QDQFLDUH�VL�ED]D�¿VFDOD�FRUHVSXQ]DWRDUH�IRORVLWD�LQ�FDOFXOXO�SUR¿WXOXL�LPSR]DELO��'DWRULLOH�SULYLQG�LPSR]LWXO�DPDQDW�VXQW�LQ�JHQHUDO�UHFXQRVFXWH�pentru toate diferentele temporare impozabile. Creantele privind impozitul amanat sunt in general recunoscute pentru toate diferentele temporare deductibile in masura in care HVWH�SUREDELO�FD�YRU�¿�GLVSRQLELOH�VX¿FLHQWH�SUR¿WXUL�LPSR]DELOH��IDWD�GH�FDUH�FUHDQWD�SULYLQG�LPSR]LWXO�DPDQDW�VH�SRDWH�XWLOL]D��YRU�¿�GLVSRQLELOH��1X�VH�UHFXQRVF�FUHDQWH�VDX�GDWRULL�SULYLQG�LPSR]LWXO�DPDQDW�LQ�FD]XO�LQ�FDUH�GLIHUHQWD�WHPSRUDUD�HVWH�JHQHUDWD�GH�recunoasterea initiala a fondului comercial sau de recunoasterea initiala a unui activ sau a unei datorii intr-o tranzactie care nu UHSUH]LQWD�R�FRPELQDUH�GH�LQWUHSULQGHUL�VL�OD�PRPHQWXO�WUDQ]DFWLHL�QX�DIHFWHD]D�QLFL�SUR¿WXO�FRQWDELO��QLFL�SUR¿WXO�LPSR]DELO��SLHUGHUHD�¿VFDOD���� 9DORDUHD�FRQWDELOD�D�FUHDQWHORU�FX�LPSR]LWXO�SH�SUR¿W�DPDQDW�HVWH�UHYL]XLWD�OD�¿QDOXO�¿HFDUHL�SHULRDGH�GH�UDSRUWDUH�GLPLQXDWD�LQ�PDVXUD�LQ�FDUH�QX�PDL�HVWH�SUREDELO�FD�YRU�¿�VX¿FLHQWH�SUR¿WXUL�LPSR]DELOH�LQFDW�VD�SHUPLWD�XWLOL]DUHD�LQWHJUDOD�VDX�SDUWLDOD�D�DFHVWRU�FUHDQWH��&UHDQWD�SULYLQG�LPSR]LWXO�SH�SUR¿W�DPDQDW�QHUHFXQRVFXWD�HVWH�UHHYDOXDWD�OD�GDWD�¿HFDUHL�UDSRUWDUL�VL�HVWH�UHFXQRVFXWD�LQ�PDVXUD�LQ�FDUH�GHYLQH�SUREDELO�FD�VH�YRU�REWLQH�VX¿FLHQWH�SUR¿WXUL�¿VFDOH�YLLWRDUH�DVWIHO�LQFDW�DFHDVWD�VD�SRDWD�¿�UHFXSHUDWD�

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Alro S.A. Raport anual 201315

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ce ar urma sa decurga din felul in care Societatea se asteapta, la sfarsitul perioadei de raportare, sa recupereze sau sa deconteze valoarea contabila a activelor si datoriilor sale.

&UHDQWHOH�VL�GDWRULLOH�SULYLQG�LPSR]LWXO�SH�SUR¿W�DPDQDW�VXQW�SUH]HQWDWH�QHW�GDFD�H[LVWD�XQ�GUHSW�OHJDO�FRQIRUP�FDUXLD�VH�SRW�GHFRQWD�GDWRULL�¿VFDOH�FXUHQWH�FX�FUHDQWH�¿VFDOH�VL�GDFD�VXQW�DIHUHQWH�DFHOHLDVL�HQWLWDWL�VL�GDFD�VXQW�GDWRUDWH�DFHOHLDVL�DXWRULWDWL�¿VFDOH�

,PSR]LWXO�DQXDO�FXUHQW�VL�DPDQDW

,PSR]LWXO�FXUHQW�VL�FHO�DPDQDW�VXQW�UHFXQRVFXWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�FX�H[FHSWLD�FD]XOXL�LQ�FDUH�HOH�VH�UHIHUD�OD�HOHPHQWH�FH�sunt recunoscute in alte rezultate globale sau direct in capitalul propriu, caz in care impozitul curent si cel amanat sunt de asemenea recunoscute in alte elemente alte rezultatului global, respectiv capitaluri proprii. 5DWD�GH�LPSR]LW�SH�SUR¿W�SHQWUX�DQXO�LQFKHLDW�OD����GHFHPEULH������D�IRVW���������GHFHPEULH������������

7D[D�SH�YDORDUHD�DGDXJDWD��79$�

9HQLWXULOH��FKHOWXLHOLOH�VL�DFWLYHOH�VXQW�UHFXQRVFXWH�QHWH�GH�79$��FX�H[FHSWLD���VLWXDWLHL�LQ�FDUH�WD[D�DIHUHQWD�DFKL]LWLHL�XQXL�DFWLY�VDX�SUHVWDULL�XQXL�VHUYLFLX�QX�HVWH�UHFXSHUDELOD�GH�OD�DXWRULWDWHD�¿VFDOD��FD]�LQ�FDUH�79$�XO�VH�UHFXQRDVWH�FD�SDUWH�D�FRVWXOXL�GH�DFKL]LWLH�DO�DFWLYXOXL�VDX�DO�VHUYLFLXOXL��GXSD�FD]���VLWXDWLHL�LQ�FDUH�FUHDQWHOH�VL�GDWRULLOH�VXQW�UHFXQRVFXWH�FX�79$�XO�LQFOXV�

6XPD�QHWD�GH�79$�GH�SODWD�VDX�GH�UHFXSHUDW�GH�OD�DXWRULWDWHD�¿VFDOD�HVWH�LQFOXVD�LQ�FUHDQWH�VDX�GDWRULL�LQ�VLWXDWLD�SR]LWLHL�¿QDQFLDUH�

,PRELOL]DUL�FRUSRUDOH� 7HUHQXULOH�VL�FODGLULOH�XWLOL]DWH�LQ�DFWLYLWDWHD�GH�SURGXFWLH�VDX�SHQWUX�IXUQL]DUHD�GH�EXQXUL�VDX�VHUYLFLL��VDX�LQ�VFRSXUL�DGPLQLVWUDWLYH��VXQW�SUH]HQWDWH�LQ�VLWXDWLD�SR]LWLHL�¿QDQFLDUH�OD�FRVW�PLQXV�DPRUWL]DUHD�FXPXODWD�VL�SLHUGHUH�GLQ�GHSUHFLHUH�FXPXODWD��&RVWXO�LVWRULF�LQFOXGH�costurile direct atribuibile achizitiei. &DQG�SDUWL�VHPQL¿FDWLYH�GLQWU�R�LPRELOL]DUH�FRUSRUDOD�WUHEXLH�LQORFXLWH�LQWU�XQ�DQXPLW�LQWHUYDO��6RFLHWDWHD�UHFXQRDVWH�DFHVWH�SDUWL�FD�DFWLYH�LQGLYLGXDOH�FX�GXUDWH�GH�YLDWD�SURSULL�VL�OH�DPRUWL]HD]D�FRUHVSRQ]DWRU��'H�DVHPHQHD��FDQG�VH�HIHFWXHD]D�R�UHYL]LH�PDMRUD��FRVWXO�acesteia se recunoaste in valoarea contabila a echipamentului respectiv ca o inlocuire daca criteriile de recunoastere sunt indeplinite. 7RDWH�FHOHODOWH�FKHOWXLHOL�FX�UHSDUDWLLOH�VL�PHQWHQDQWD�VXQW�UHFXQRVFXWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�DWXQFL�FDQG�VH�HIHFWXHD]D��Valoarea prezenta a costurilor cu reabilitarea unui activ este inclusa in costul respectivului activ daca criteriile de recunoastere sunt indeplinite. ,PRELOL]DULOH�FRUSRUDOH�LQ�FXUV�GH�H[HFXWLH�FH�XUPHD]D�D�¿�XWLOL]DWH�LQ�SURGXFWLH�VDX�DGPLQLVWUDWLY�VXQW�HYDOXDWH�OD�FRVW�PLQXV�SLHUGHUH�din depreciere cumulata. Costurile includ si onorariile profesionale si, pentru activele eligibile, costurile indatorarii capitalizate in FRQIRUPLWDWH�FX�SROLWLFLOH�FRQWDELOH�DOH�6RFLHWDWLL��$VWIHO�GH�DFWLYH�VXQW�FODVL¿FDWH�OD�FDWHJRULLOH�UHVSHFWLYH�GH�LPRELOL]DUL�FRUSRUDOH�DWXQFL�cand sunt terminate sau gata de utilizare pentru scopul in care au fost prevazute. Deprecierea acestor active, pe aceeasi baza ca si alte DFWLYH�DÀDWH�LQ�SURSULHWDWH��LQFHSH�DWXQFL�FDQG�DFWLYHOH�VXQW�GLVSRQLELOH�SHQWUX�XWLOL]DUH�LQ�PDQLHUD�GRULWD�GH�FRQGXFHUH�

7HUHQXULOH�QX�VH�DPRUWL]HD]D�� Instalatiile si echipamentele sunt evaluate la cost minus amortizarea cumulata si pierderea din depreciere cumulata. Amortizarea este recunoscuta pentru a aloca sistematic costul activului minus valoarea reziduala pe intreaga durata de viata a activelor, IRORVLQGX�VH�PHWRGD�OLQLDUD��GXSD�FXP�XUPHD]D�

Cladiri si alte constructii speciale intre 5 si 50 de ani

Instalatii tehnice si masini intre 4 si 25 de ani

Echipamente si vehicule intre 3 si 18 ani

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$FWLYHOH�GHWLQXWH�LQ�ED]D�XQXL�FRQWUDFW�GH�OHDVLQJ�¿QDQFLDU�VXQW�DPRUWL]DWH�SH�GXUDWD�ORU�GH�YLDWD�XWLOD�SH�DFHHDVL�ED]D�FD�VL�DFWLYHOH�

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detinute in proprietate sau pe perioada contractului de leasing daca aceasta din urma este mai scurta. 8Q�HOHPHQW�GH�LPRELOL]DUH�FRUSRUDOD�QX�PDL�HVWH�UHFXQRVFXW�FD�XUPDUH�D�FHGDULL�VDX�DWXQFL�FDQG�QX�PDL�VXQW�DVWHSWDWH�EHQH¿FLL�economice viitoare din utilizarea in continuare a activului. Orice castig sau pierdere rezultand din cedarea sau casarea unui element de imobilizare corporala este determinat ca diferenta dintre incasarile din vanzari si valoarea contabila neta a activului si este recunoscut LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�OD�GDWD�GHUHFXQRDVWHULL��

,PRELOL]DUL�QHFRUSRUDOH� ,PRELOL]DUL�QHFRUSRUDOH�DFKL]LWLRQDWH�VHSDUDW ,PRELOL]DULOH�QHFRUSRUDOH�FX�GXUDWD�GH�YLDWD�XWLOD�¿QLWD�FDUH�VXQW�DFKL]LWLRQDWH�VHSDUDW��VXQW�FRQWDELOL]DWH�OD�FRVW�PLQXV�DPRUWL]DUHD�cumulata si pierdere din depreciere cumulata. Amortizarea este recunoscuta liniar de-a lungul duratelor de viata utila a acestora. Durata GH�YLDWD�XWLOD�HVWLPDWD�VL�PHWRGD�GH�DPRUWL]DUH�VXQW�UHYL]XLWH�OD�¿QDOXO�¿HFDUHL�SHULRDGH�GH�UDSRUWDUH��DYDQG�FD�HIHFW�IDSWXO�FD�RULFH�PRGL¿FDUL�DOH�HVWLPDULORU�VXQW�FRQWDELOL]DWH�SH�ED]D�SURVSHFWLYD��,PRELOL]DULOH�QHFRUSRUDOH�FX�GXUDWD�GH�YLDWD�XWLOD�QHGH¿QLWD��FDUH�VXQW�achizitionate separat, sunt contabilizate la cost minus pierderi cumulate din depreciere.

,PRELOL]DUL�QHFRUSRUDOH�JHQHUDWH�LQWHUQ�±�FKHOWXLHOL�GH�FHUFHWDUH�VL�GH]YROWDUH Cheltuielile pentru activitati de cercetare sunt recunoscute drept cheltuiala in perioada in care acestea sunt suportate. O imobilizare necorporala generata intern, care rezulta din dezvoltare (sau din etapa dezvoltarii unui proiect intern), este recunoscuta GDFD��VL�QXPDL�GDFD��WRDWH�FULWHULLOH�XUPDWRDUH�DX�IRVW�GHPRQVWUDWH���IH]DELOLWDWHD�WHKQLFD�QHFHVDUD�¿QDOL]DULL�LPRELOL]DULL�QHFRUSRUDOH�DVWIHO�LQFDW�DFHDVWD�VD�¿H�GLVSRQLELOD�SHQWUX�XWLOL]DUH�VDX�YDQ]DUH���LQWHQWLD�GH�D�¿QDOL]D�LPRELOL]DUHD�QHFRUSRUDOD�VL�GH�D�R�XWLOL]D�VDX�YLQGH���FDSDFLWDWHD�GH�D�IRORVL�VDX�D�YLQGH�LPRELOL]DUHD�QHFRUSRUDOD���PRGXO�LQ�FDUH�LPRELOL]DUHD�QHFRUSRUDOD�YD�JHQHUD�EHQH¿FLL�HFRQRPLFH�YLLWRDUH�SUREDELOH���GLVSRQLELOLWDWHD�UHVXUVHORU�WHKQLFH��¿QDQFLDUH�VL�GH�DOWD�QDWXUD�DGHFYDWH�SHQWUX�D�¿QDOL]D�GH]YROWDUHD�LPRELOL]DULL�QHFRUSRUDOH�VL�SHQWUX�XWLOL]DUHD�VDX�YDQ]DUHD�DFHVWHLD��VL��FDSDFLWDWHD�GH�D�HYDOXD�¿DELO�FRVWXULOH�DWULEXLELOH�LPRELOL]DULL�QHFRUSRUDOH�LQ�WLPSXO�GH]YROWDULL�VDOH�� Valoarea recunoscuta initial pentru imobilizarile necorporale generate intern reprezinta suma costurilor suportate de la data la FDUH�LPRELOL]DUHD�QHFRUSRUDOD�LQGHSOLQHVWH�SHQWUX�SULPD�GDWD�FULWHULLOH�GH�UHFXQRDVWHUH�HQXPHUDWH�PDL�VXV��$FROR�XQGH�QX�SRDWH�¿�UHFXQRVFXWD�QLFLR�LPRELOL]DUH�QHFRUSRUDOD�JHQHUDWD�LQWHUQ��FKHOWXLHOLOH�GH�GH]YROWDUH�VXQW�UHFXQRVFXWH�LQ�SUR¿W�VDX�SLHUGHUH�LQ�SHULRDGD�in care acestea sunt efectuate. Ulterior recunoasterii initiale, imobilizarile necorporale generate intern sunt raportate la cost minus amortizarea cumulata si pierderea cumulata din depreciere, pe aceeasi baza ca si imobilizarile necorporale achizitionate separat. ,PRELOL]DUL�QHFRUSRUDOH�DFKL]LWLRQDWH�FD�SDUWH�D�XQHL�FRPELQDUL�GH�LQWUHSULQGHUL� Imobilizarile necorporale achizitionate ca parte a unei combinari de intreprinderi si recunoscute separat de fondul comercial sunt UHFXQRVFXWH�LQLWLDO�OD�YDORDUHD�ORU�MXVWD�OD�GDWD�DFKL]LWLHL��FDUH�HVWH�SULYLWD�GUHSW�FRVW�DO�DFHVWRUD��

Ulterior recunoasterii initiale, imobilizarile necorporale achizitionate ca parte a unei combinari de intreprinderi sunt prezentate la cost minus amortizarea cumulata si pierderea din depreciere cumulata, pe aceeasi baza ca si imobilizarile necorporale care sunt achizitionate separat. 'HUHFXQRDVWHUHD�LPRELOL]DULORU�QHFRUSRUDOH� 2�LPRELOL]DUH�QHFRUSRUDOD�HVWH�GHUHFXQRVFXWD�OD�FHGDUH�VDX�DWXQFL�FDQG�QX�VH�PDL�SUHFRQL]HD]D�QLFL�XQ�IHO�GH�EHQH¿FLL�HFRQRPLFH�viitoare din utilizarea sau cedarea sa. Castigurile sau pierderile rezultate din derecunoasterea unei imobilizari necorporale, evaluate ca GLIHUHQWD�GLQWUH�LQFDVDULOH�QHWH�GLQ�YDQ]DUH�VL�YDORDUHD�QHWD�FRQWDELOD�D�DFWLYXOXL��VXQW�UHFXQRVFXWH�LQ�SUR¿WXO�VL�SLHUGHUHD�QHFRQVROLGDWD�atunci cand activul este derecunoscut.

Amortizarea imobilizarilor necorporale se face pe perioade cuprinse intre 3 ani (pentru software) si 50 ani (pentru concesiuni).

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'HSUHFLHUHD�DFWLYHORU�¿QDQFLDUH $FWLYHOH�¿QDQFLDUH��DOWHOH�GHFDW�FHOH�HYDOXDWH�OD�YDORDUHD�MXVWD�SULQ�SUR¿W�VDX�SLHUGHUH��VXQW�WHVWDWH�SHQWUX�LQGLFDWRUL�GH�GHSUHFLHUH�OD�VIDUVLWXO�¿HFDUHL�SHULRDGH�GH�UDSRUWDUH��$FWLYHOH�¿QDQFLDUH�VXQW�FRQVLGHUDWH�GHSUHFLDWH�DWXQFL�FDQG�H[LVWD�GRYH]L�RELHFWLYH�FD��LQ�XUPD�XQXLD�VDX�D�PDL�PXOWRU�HYHQLPHQWH�FDUH�DX�DYXW�ORF�GXSD�UHFXQRDVWHUHD�LQLWLDOD�D�DFWLYXOXL�¿QDQFLDU��ÀX[XULOH�GH�QXPHUDU�YLLWRDUH�estimate ale investitiei au fost afectate. 3HQWUX�LQVWUXPHQWHOH�GH�FDSLWDOXUL�SURSULL�GLVSRQLELOH�SHQWUX�YDQ]DUH��XQ�GHFOLQ�VHPQL¿FDWLY�VDX�SUHOXQJLW�DO�YDORULL�MXVWH�D�WLWOXOXL�VXE�costul sau este considerat o dovada obiectiva de depreciere.

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&ODVL¿FDUH�FD�GDWRULH�VDX�FDSLWDOXUL�SURSULL ,QVWUXPHQWHOH�GH�GDWRULH�VDX�FDSLWDOXUL�SURSULL�HPLVH�GH�FDWUH�6RFLHWDWH�VXQW�FODVL¿FDWH�¿H�FD�GDWRULL�¿QDQFLDUH�VDX�FDSLWDOXUL�SURSULL�LQ�FRQIRUPLWDWH�FX�DQJDMDPHQWHOH�FRQWUDFWXDOH�VL�GH¿QLWLD�GDWRULHL�¿QDQFLDUH�VL�D�LQVWUXPHQWXOXL�GH�FDSLWDOXUL�SURSULL� ,QVWUXPHQWH�GH�FDSLWDOXUL�SURSULL Un instrument de capitaluri proprii este orice contract care dovedeste o participatie reziduala in activele unei entitati dupa deducerea tuturor datoriilor sale. Instrumentele de capitaluri proprii emise de Societate sunt recunoscute la valoarea incasata, dupa ce s-au scazut costurile de emisiune. Rascumpararea instrumentelor de capitaluri proprii ale Companiei este recunoscuta si dedusa direct din capitaluri proprii. Nici un castig VDX�QLFLR�SLHUGHUH�QX�HVWH�UHFXQRVFXWD�LQ�SUR¿W�VDX�SLHUGHUH�OD�DFKL]LWLD��YDQ]DUHD��HPLVLXQHD�VDX�DQXODUHD�LQVWUXPHQWHORU�GH�FDSLWDOXUL�proprii ale Societatii.

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Alro S.A. Raport anual 201325

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$MXVWDUL�SHQWUX�GHSUHFLHUHD�DFWLYHORU�LPRELOL]DWH�FRUSRUDOH�VL�QHFRUSRUDOH� Deprecierea unui activ are loc atunci cand valoarea neta contabila a respectivului activ sau a unitatii generatoare de numerar depaseste YDORDUHD�ORU�UHFXSHUDELOD��FDUH�HVWH�PD[LPXO�GLQWUH�YDORDUHD�GH�SLDWD�PLQXV�FRVWXULOH�GH�YDQ]DUH�VL�YDORDUHD�LQ�X]��&DOFXOXO�YDORULL�GH�SLDWD�PLQXV�FRVWXULOH�GH�YDQ]DUH�VH�ED]HD]D�SH�GDWH�GLVSRQLELOH�LQ�SLDWD�GLQ�WUDQ]DFWLL�GH�YDQ]DUL�DQJDMDQWH��GHUXODWH�LQ�FRQGLWLL�QRUPDOH�GH�SLDWD��SHQWUX�DFWLYH�VLPLODUH�VDX�SH�SUHWXUL�GH�SLDWD�LGHQWL¿FDELOH�PDL�SXWLQ�FRVWXULOH�GH�FHGDUH�D�DFWLYXOXL��&DOFXOXO�YDORULL�LQ�X]�VH�ED]HD]D�SH�XQ�PRGHO�GH�ÀX[XUL�GH�QXPHUDU�DFWXDOL]DWH��)OX[XULOH�GH�QXPHUDU�VXQW�H[WUDVH�GLQ�EXJHWH�LQWRFPLWH�GH�6RFLHWDWH�VL�QX�LQFOXG�DFWLYLWDWL�GH�UHVWUXFWXUDUH�OD�FDUH�6RFLHWDWHD�QX�V�D�DQJDMDW�LQFD�VDX�LQYHVWLWLL�YLLWRDUH�VHPQL¿FDWLYH�FDUH�YRU�LPEXQDWDWL�SHUIRUPDQWD�activului sau a unitatii generatoare de numerar care face obiectul testului de depreciere. Valoarea recuperabila este senzitiva la rata de GLVFRXQW�IRORVLWD�LQ�PRGHOXO�ÀX[XULORU�GH�QXPHUDU�DFWXDOL]DWH��SUHFXP�VL�OD�LQWUDULOH�GH�QXPHUDU�YLLWRDUH�HVWLPDWH�VL�OD�UDWD�GH�FUHVWHUH�IRORVLWD�SHQWUX�H[WUDSRODUL���� $MXVWDUL�SHQWUX�GHSUHFLHUHD�LQYHVWLWLLORU

,QYHVWLWLLOH�&RPSDQLHL�LQ�¿OLDOH�VXQW�HYDOXDWH�OD�FRVW�PLQXV�GHSUHFLHUH��,QGLFLL�GH�GHSUHFLHUH�H[LVWD�LQ�PRPHQWXO�LQ�FDUH�YDORDUHD�FRQWDELOD�D�XQHL�LQYHVWLWLL�HVWH�PDL�PDUH�GHFDW�YDORDUHD�UHFXSHUDELOD��FDUH�UHSUH]LQWD�PD[LPXO�GLQWUH�YDORDUHD�GH�YDQ]DUH��PDL�SXWLQ�costurile aferente vanzarii si valoarea de utilizare. Valoarea de vanzare, mai putin costurile aferente vanzarii este calculata pe baza datelor disponibile aferente vanzarilor incheiate pentru active similare, in conditii normale de piata sau pe baza datelor disponibile in piata mai putin costurile suplimentare care pot aparea la vanzarea activului. Valoarea de utilizare este calculata pe baza metodei ÀX[XULORU�GH�QXPHUDU�DFWXDOL]DWH��'&)���)OX[XULOH�GH�QXPHUDU�HVWLPDWH�VXQW�ED]DWH�SH�EXJHWHOH�VL�SUHYL]LXQLOH�&RPSDQLHL�VL�QX�LQFOXG�HYHQWXDOHOH�UHVWUXFWXUDUL�DOH�DFWLYLWDWLORU�SH�FDUH�&RPSDQLD��QX�OH�D�DSUREDW�LQFD�VDX�HYHQWXDOHOH�LQYHVWLWLL�VHPQL¿FDWLYH�FDUH�DU�SXWHD�JHQHUD�EHQH¿FLL�VSRULWH�DOH�DFWLYHORU�JUXSDWH�LQ�DFHHDVL�XQLWDWH�JHQHUDWRDUH�GH�QXPHUDU�FDUH�HVWH�WHVWDWD��9DORDUHD�UHFXSHUDELOD�HVWH�LQÀXHQWDWD�GH�UDWD�GH�DFWXDOL]DUH�XWLOL]DWD�SHQWUX�ÀX[XULOH�GH�QXPHUDU�DFWXDOL]DWH��GDU�VL�GH�HYHQWXDOH�LQWUDUL�GH�ÀX[XUL�VL�GH�UDWD�GH�FUHVWHUH�XWLOL]DWD�SHQWUX�VFRSXUL�GH�H[WUDSRODUH��3ULQFLSDOHOH�HVWLPDUL�XWLOL]DWH�SHQWUX�D�VH�GHWHUPLQD�YDORDUHD�UHFXSHUDELOD�D�LQYHVWLWLLORU�este prezentata si detaliata in Nota 16.

Taxe ,QWHUSUHWDUHD�UHJOHPHQWDULORU�¿VFDOH�FRPSOH[H��PRGL¿FDULOH�LQ�OHJLVODWLD�¿VFDOD��SUHFXP�VL�VXPD�VL�PRPHQWXO�H[LJLELOLWDWLL�YHQLWXULORU�impozabile viitoare presupun o serie de incertitudini. Societatea deruleaza tranzactii cu diversi parteneri din mediul international, care VXQW�LQ�PXOWH�FD]XUL�SH�WHUPHQ�OXQJ�VL�GH�FRPSOH[LWDWH��DVWIHO�FD�UH]XOWDWHOH�HIHFWLYH�DU�SXWHD�GLIHUL�IDWD�GH�LSRWH]HOH�DYXWH�LQ�YHGHUH��VDX�IDWD�GH�YLLWRDUH�PRGL¿FDUL�DOH�XQRU�DVWIHO�GH�LSRWH]H��FHHD�FH�DU�SXWHD�QHFHVLWD�YLLWRDUH�DMXVWDUL�DOH�FKHOWXLHOLORU�VDX�YHQLWXULORU�GLQ�WD[H�LQUHJLVWUDWH�GHMD��6RFLHWDWHD�LQUHJLVWUHD]D�SURYL]LRDQH��GDFD�HVWH�FD]XO��SHQWUX�YLLWRDUH�FRQVHFLQWH�SRVLELOH�DOH�XQRU�LQVSHFWLL�¿VFDOH��9DORULOH�DFHVWRU�SURYL]LRDQH�VH�ED]HD]D�SH�GLYHUVL�IDFWRUL��FXP�DU�¿�H[SHULHQWD�XQRU�LQVSHFWLL�¿VFDOH�DQWHULRDUH��VDX�LQWHUSUHWDUL�GLIHULWH�DOH�UHJOHPHQWDULORU�GH�FDWUH�6RFLHWDWH��LQ�UDSRUW�FX�LQWHUSUHWDULOH�DXWRULWDWLORU�¿VFDOH��$VWIHO�GH�GLIHUHQWH�GH�LQWHUSUHWDUH�SRW�DSDUHD�SHQWUX�o serie de probleme, in functie de circumstantele aplicabile.

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Alro S.A. Raport anual 201326

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&KHOWXLHOL�GH�GH]YROWDUH Costurile de dezvoltare sunt capitalizate in conformitate cu politicile contabile. Capitalizarea initiala a costurilor se bazeaza pe estimarea FD�IH]DELOLWDWHD�WHKQRORJLFD�VL�HFRQRPLFD�HVWH�FRQ¿UPDWD��GH�RELFHL�DWXQFL�FDQG�XQ�SURLHFW�GH�GH]YROWDUH�D�DMXQV�LQWU�XQ�DQXPLW�VWDGLX�LQ�FDGUXO�XQXL�PRGHO�GH�PDQDJHPHQW�DO�SURLHFWXOXL�GHWHUPLQDW��$WXQFL�FDQG�VH�GHWHUPLQD�VXPHOH�FH�YRU�¿�FDSLWDOL]DWH��&RQGXFHUHD�IDFH�HVWLPDUL�SULYLQG�ÀX[XULOH�GH�QXPHUDU�YLLWRDUH�FDUH�DU�SXWHD�¿�JHQHUDWH�GH�SURLHFW��UDWH�GH�GLVFRXQW�VL�SHULRDGD�HVWLPDWD�GH�REWLQHUH�D�EHQH¿FLLORU��$�VH�FRQVXOWD�VL�QRWD����SHQWUX�PDL�PXOWH�GHWDOLL�� 3URYL]LRDQH�SHQWUX�UHDELOLWDUH Societatea a recunoscut un provizion privind reabilitatea unor amplasamente unde depoziteaza deseuri din productie. Pentru GHWHUPLQDUHD�YDORULL�SURYL]LRQXOXL��V�DX�IDFXW�HVWLPDUL�VL�V�DX�OXDW�LQ�FRQVLGHUDUH�LSRWH]H�SULYLQG�UDWD�GH�GLVFRXQW��UDWD�GH�LQÀDWLH��FRVWXULOH�cu reabilitarea si momentul cand vor trebui suportate. A se consulta si nota 24 pentru mai multe detalii.

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3HQWUX�VFRSXUL�DGPLQLVWUDWLYH��6RFLHWDWHD�HVWH�RUJDQL]DWD��SH�ED]D�LQWHJUDULL�YHUWLFDOH��LQ�GLYL]LL��GLYL]LD�$OXPLQLX�3ULPDU�VL�GLYL]LD�Aluminiu Procesat. Pentru alocarea resurselor si evaluarea performantei segmentelor, diviziile sunt baza pe care Societatea isi raporteaza informatiile pe segmente catre personalul cheie cu putere de decizie. Segmentul Aluminiu Primar obtine produse precum sarma, sleburi, bare si lingouri. Segmentul Aluminiu Procesat produce si vinde table, benzi si placi. Atat turnatoria, cat si divizia de SURFHVDUH�VH�DÀD�LQ�6ODWLQD��5RPDQLD�� � � �

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3R]LWLD��7UDQ]DFWLL�LQWUH�VHJPHQWH�VL�DOWHOH��LQFOXGH�HOLPLQDUL�LQWUH�VHJPHQWH�VL�VXPH�QHDORFDELOH�

9HQLWXULOH�VL�FKHOWXLHOLOH�SH�VHJPHQWH�VXQW�FHOH�FDUH�VXQW�GLUHFW�DWULEXLELOH�VHJPHQWHORU��FKHOWXLHOLOH�FRPXQH�VXQW�DORFDWH�VHJPHQWHORU�SH�o baza rezonabila. Veniturile, cheltuielile si rezultatul pe segmente includ transferuri intre segmente operationale. Astfel de transferuri sunt considerate la preturi de piata.

Conducerea monitorizeaza veniturile si cheltuielile din dobanzi pe baza neta.

Activele pe segmente includ toate activitatile operationale utilizate de un segment si constau in principal in numerar operational, creante, VWRFXUL�VL�DFWLYH�LQWDQJLELOH��QHWH�GH�DMXVWDUL�GH�GHSUHFLHUH��0XOWH�GLQ�DVWIHO�GH�DFWLYH�VXQW�DWULEXLELOH�GLUHFW�VHJPHQWHORU�LQGLYLGXDOH��LDU�

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Alro S.A. Raport anual 201327

1RWH�OD�VLWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOHLQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

valoarea contabila a unor active folosite in comun de doua sau mai multe segmente este alocata segmentelor pe o baza rezonabila. Datoriile pe segmente includ toate datoriile operationale, precum cele comerciale, salarii si contributii de plata si datorii previzionate. $FWLYHOH�VL�GDWRULLOH�SH�VHJPHQWH�QX�LQFOXG�LPSR]LWXO�SH�SUR¿W�DPDQDW��LPSUXPXWXUL��GDWRULL�¿QDQFLDUH�VL�DOWH�FDWHJRULL�FDUH�QX�VH�SRW�aloca. 9HQLWXULOH�VL�UH]XOWDWXO�VHJPHQWHORU�SHQWUX�DQXO�LQFKHLDW�OD����GHFHPEULH������VL�UHVSHFWLY����GHFHPEULH������VXQW�XUPDWRDUHOH��

$OXPLQLX�SULPDU $OXPLQLX�SURFHVDW 7UDQ]DFWLL�LQWUH�VHJPHQWH�VL�DOWHOH

7RWDO

����Venituri din vanzari 1.113.318 864.614 -29.642 �����������5H]XOWDW�SH�VHJPHQWH��SUR¿W�EUXW� -27.235 143.054 -71.183 ��������

Alte cheltuieli si venituri operationale, net ����������'REDQ]L�VL�DOWH�YHQLWXUL��FKHOWXLHOL��¿QDQFLDUH��QHWH ��������Castig din diferente de curs valutar ��������3LHUGHUH�LQDLQWH�GH�LPSR]LWDUH ����������

$OXPLQLX�SULPDU $OXPLQLX�SURFHVDW 7UDQ]DFWLL�LQWUH�VHJPHQWH�VL�DOWHOH

7RWDO

�����UHVWDWDW Venituri din vanzari 1.310.387 886.767 33.268 �����������5H]XOWDW�SH�VHJPHQWH��SUR¿W�EUXW� 155.605 160.244 33.268 ���������

Alte cheltuieli si venituri operationale, net ����������'REDQ]L�VL�DOWH�FKHOWXLHOL�¿QDQFLDUH��QHWH ����������Pierderi din diferente de curs valutar ���������3LHUGHUH�LQDLQWH�GH�LPSR]LWDUH ����������

$FWLYHOH�VL�GDWRULLOH�SH�VHJPHQWH�OD����GHFHPEULH�������UHVSHFWLY����GHFHPEULH������HUDX�GXSD�FXP�XUPHD]D�

���GHFHPEULH����� $OXPLQLX�SULPDU $OXPLQLX�SURFHVDW

7UDQ]DFWLL�LQWUH�VHJPHQWH�VL�DOWHOH

7RWDO

7RWDO�DFWLYH 1.125.783 260.602 712.027 �����������7RWDO�GDWRULL 132.166 91.881 679.396 ���������

���GHFHPEULH������UHVWDWDW 7RWDO�DFWLYH 926.481 300.019 1.121.636 �����������7RWDO�GDWRULL 167.242 17.974 843.909 �����������

7DEHOXO�GH�PDL�MRV�SUH]LQWD�YDQ]DULOH�6RFLHWDWLL�LQ�IXQFWLH�GH�ORFDOL]DUHD�JHRJUD¿FD�D�FOLHQWXOXL������ ����

UHVWDWDW �Romania 537.477 680.192 Alte tari membre UE 1.130.389 1.189.372 Alte tari europene non-membre UE 151.330 193.057 SUA 61.343 123.948 Alte tari 67.751 43.853 7RWDO ����������� �����������

*Cifrele comparative pentru anul incheiat la 31 decembrie 2012 au fost restatate. A se consulta Notele 3, 9, 12, 13, 22, 25 si 30 pentru mai multe detalii.

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Alro S.A. Raport anual 201328

1RWH�OD�VLWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOHLQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

6XPHOH�FRPSDUDWLYH�DX�IRVW�UHFODVL¿FDWH�LQ�FRQIRUPLWDWH�FX�SUH]HQWDUHD�DGRSWDWD�LQ������� �

Suma de 316 mii RON, reprezentand cheltuieli cu amortizarea dreptului de utilizare a conductei de gaze inclusa in anul 2012 in categoria "Alte cheltuieli operationale", este prezentata acum in categoria "Amortizare" din nota "Cheltuieli generale si administrative". 6XPD�GH�������PLL�521��UHSUH]HQWDQG�FKHOWXLHOL�FX�DPRUWL]DUHD�PLMORDFHORU�¿[H�LQ�FRQVHUYDUH��SUH]HQWDWD�DQWHULRU�OD�FDWHJRULD��$OWHOH���este inclusa acum in categoria "Amortizarea activelor imobilizate in conservare".

Suma de 12.336 mii RON, prezentata anterior in categoria "Comisioane catre agenti de vanzari", reprezentand comisioane platiteFDWUH�9LPHWFR�7UDGLQJ��HVWH�LQFOXVD�DFXP�LQ�FDWHJRULD��&KHOWXLHOL�FX�VHUYLFLLOH�H[HFXWDWH�GH�WHUWL��GLQ�QRWD��&KHOWXLHOL�JHQHUDOH�VL�administrative". 6XPD�GH�������PLL�521��UHSUH]HQWDQG�FKHOWXLHOL�FX�FRQVXOWDQWD�FDWUH�HQWLWDWL�D¿OLDWH��LQFOXVD�DQWHULRU�LQ�QRWD���$OWH�FKHOWXLHOL�operationale", in categoria "Onorarii pentru consultanta", este prezentata acum in categoria "Cheltuieli de consultanta si audit" din nota "Cheltuieli generale si administrative".

$OWH�FKHOWXLHOL�LQFOXG�GLYHUVH�FKHOWXLHOL�FDUH�QX�SRW�¿�DORFDWH�DOWRU�FDWHJRULL��

��� &KHOWXLHOL�QHWH�FX�GREDQ]LOH

����� �����Venituri din dobanzi 4.441 1.528 Cheltuieli cu dobanzile -46.436 -33.145 Cheltuieli cu dobanzile si comisioanele aferente contractelor de factoring

-13.226 -16.975

7RWDO ��������� ���������

Cheltuiala cu dobanda aferenta anului incheiat la 31 decembrie 2013 a fost mai mare decat cea inregistrata in aceeasi perioada a anului 2012 datorita unui imprumut bancar sindicalizat pe termen scurt obtinut in decembrie 2012 in valoare de 28.000 mii USD, LPSUXPXWXOXL�SH�WHUPHQ�OXQJ�DFRUGDW�GH�FDWUH�DFWLRQDUXO�PDMRULWDU�LQ�GHFHPEULH������LQ�YDORDUH�GH�������PLL�86'�VL�GREDQ]LL�FDOFXODWH�VL�QHSODWLWH�LQ�GHFXUVXO�SHULRDGHL�SHQWUX�GLYLGHQGHOH�DPDQDWH�OD�SODWD�FDWUH�DFWLRQDUXO�PDMRULWDU��DO�FDURU�VROG�OD����GHFHPEULH������D�IRVW�GH��������PLL�521��OD����GHFHPEULH��������������PLL�521��

���� &DVWLJXUL����SLHUGHUL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQFRUSRUDWH

����� �����5H]XOWDW�QHW�UHDOL]DW�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�incorporate

- -119.250

5H]XOWDW�QHW�QHUHDOL]DW�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�incorporate

116.721 -142.858

7RWDO ��������� ����������

����� $OWH�FDVWLJXUL�¿QDQFLDUH�QHWH

����� �����Comisioane bancare -2.130 -1.355 $OWH�YHQLWXUL�¿QDQFLDUH 14.880 - &DVWLJXUL�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH� - 2.387 7RWDO �������� �������

1X�V�D�LQUHJLVWUDW�QLFLR�VXPD�GLQ�LQH¿FLHQWD�LQVWUXPHQWHORU�GH�DFRSHULUH�GH�ULVF�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�UH]XOWDWXOXL�JOREDO�LQ�anii incheiati la 31 decembrie 2013 si 2012. A se consulta si nota 30 pentru mai multe detalii.

�$OWH�YHQLWXUL�¿QDQFLDUH��FRQVWDX�LQ�YHQLWXUL�GLQ�GLYLGHQGH��GHFODUDWH�GH�XQD�GLQ�VXEVLGLDUH�LQ�FXUVXO�DQXOXL�������D�VH�FRQVXOWD�VL�QRWD�13).

���� &KHOWXLHOL�JHQHUDOH��DGPLQLVWUDWLYH��VL�GH�GHVIDFHUH�

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Cheltuieli cu personalul -52.367 -50.218 &KHOWXLHOL�FX�VHUYLFLLOH�H[HFXWDWH�GH�WHUWL -26.923 -25.720 Cheltuieli de consultanta si audit -20.936 -29.841 Cheltuieli cu materiale consumabile si utilitati -4.981 -8.927 &KHOWXLHOL�FX�WD[H�DOWHOH�GHFDW�LPSR]LWXO�SH�SUR¿W -4.210 -9.024 Amortizare -5.816 -6.832 Asigurari -3.082 -3.034 Alte cheltuieli administrative -3.826 -6.548 Miscarea in provizionul pentru creantele incerte -5.882 -203 7RWDO ���������� ����������6XPHOH�FRPSDUDWLYH�DX�IRVW�UHFODVL¿FDWH�LQ�FRQIRUPLWDWH�FX�SUH]HQWDUHD�DGRSWDWD�LQ������ Suma de 11.440 mii RON, reprezentand cheltuieli legate de personal, prezentata in anul 2012 in categoria "Alte cheltuieli administrative" este inclusa acum in categoria ,,Cheltuieli cu personalul". Suma de 12.336 mii RON, prezentata anterior in nota "Alte cheltuieli operationale", reprezentand comisioane platite agentului de vanzari 9LPHWFR�7UDGLQJ��HVWH�LQFOXVD�DFXP�LQ�FDWHJRULD��&KHOWXLHOL�FX�VHUYLFLLOH�H[HFXWDWH�GH�WHUWL��� � Suma de 1.025 mii RON, reprezentand in special cheltuieli cu comisioanele de vanzari prezentata in anul anterior in categoria ,,Alte FKHOWXLHOL�DGPLQLVWUDWLYH��HVWH�SUH]HQWDWD�DFXP�LQ�FDWHJRULD��&KHOWXLHOL�FX�VHUYLFLLOH�H[HFXWDWH�GH�WHUWL���

6XPD�GH�������PLL�521��UHSUH]HQWDQG�FKHOWXLHOL�FX�FRQVXOWDQWD�FDWUH�HQWLWDWL�D¿OLDWH��LQFOXVD�DQWHULRU�LQ�QRWD��$OWH�FKHOWXLHOL�operationale", este prezentata acum in categoria "Cheltuieli de consultanta si audit". Suma de 316 mii RON, reprezentand amortizarea dreptului de folosinta a unei conducte de gaz, prezentata anterior in nota "Alte cheltuieli operationale", este acum inclusa in categoria "Amortizare". Suma de 1.295 mii RON, reprezentand consumul cu energia, apa si gazul utilizate de catre departamentele administrative, raportate in anul anterior separat sunt incluse acum in categoria ,,Cheltuieli cu materiale consumabile si utilitati".

Suma de 3.034 mii RON reprezentand cheltuiala cu asigurarile, inclusa in anul anterior in categoria ,,Alte cheltuieli administrative" este prezentata acum separat.

��� $OWH�YHQLWXUL�VL�FKHOWXLHOL�RSHUDWLRQDOH

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$OWH�YHQLWXUL�RSHUDWLRQDOHVenituri din chirii 1.720 1.476 9HQLWXUL�GLQ�YDQ]DUHD�GH�FHUWL¿FDWH�GH�HPLVLL�&22 - 4.931 Venituri din provizioane neutilizate reversate - 9.061 Venituri din penalitati 449 807 Venituri din reversarea provizioanelor pentru active intangibile 225 2 Alte venituri 2.081 2.139 7RWDO�DOWH�YHQLWXUL�RSHUDWLRQDOH ������� ��������

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$OWH�FKHOWXLHOL�RSHUDWLRQDOHAmortizarea activelor imobilizate in conservare -6.831 -4.754 Pierdere neta din vanzarea de imobilizari -1.971 -955 Cheltuieli cu amenzi si penalitati -689 -5.170 Alte cheltuieli -1.279 -811 7RWDO�DOWH�FKHOWXLHOL�RSHUDWLRQDOH ��������� ���������

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Alro S.A. Raport anual 201329

1RWH�OD�VLWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOHLQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

6XPHOH�FRPSDUDWLYH�DX�IRVW�UHFODVL¿FDWH�LQ�FRQIRUPLWDWH�FX�SUH]HQWDUHD�DGRSWDWD�LQ������� �

Suma de 316 mii RON, reprezentand cheltuieli cu amortizarea dreptului de utilizare a conductei de gaze inclusa in anul 2012 in categoria "Alte cheltuieli operationale", este prezentata acum in categoria "Amortizare" din nota "Cheltuieli generale si administrative". 6XPD�GH�������PLL�521��UHSUH]HQWDQG�FKHOWXLHOL�FX�DPRUWL]DUHD�PLMORDFHORU�¿[H�LQ�FRQVHUYDUH��SUH]HQWDWD�DQWHULRU�OD�FDWHJRULD��$OWHOH���este inclusa acum in categoria "Amortizarea activelor imobilizate in conservare".

Suma de 12.336 mii RON, prezentata anterior in categoria "Comisioane catre agenti de vanzari", reprezentand comisioane platiteFDWUH�9LPHWFR�7UDGLQJ��HVWH�LQFOXVD�DFXP�LQ�FDWHJRULD��&KHOWXLHOL�FX�VHUYLFLLOH�H[HFXWDWH�GH�WHUWL��GLQ�QRWD��&KHOWXLHOL�JHQHUDOH�VL�administrative". 6XPD�GH�������PLL�521��UHSUH]HQWDQG�FKHOWXLHOL�FX�FRQVXOWDQWD�FDWUH�HQWLWDWL�D¿OLDWH��LQFOXVD�DQWHULRU�LQ�QRWD���$OWH�FKHOWXLHOL�operationale", in categoria "Onorarii pentru consultanta", este prezentata acum in categoria "Cheltuieli de consultanta si audit" din nota "Cheltuieli generale si administrative".

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-13.226 -16.975

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Cheltuiala cu dobanda aferenta anului incheiat la 31 decembrie 2013 a fost mai mare decat cea inregistrata in aceeasi perioada a anului 2012 datorita unui imprumut bancar sindicalizat pe termen scurt obtinut in decembrie 2012 in valoare de 28.000 mii USD, LPSUXPXWXOXL�SH�WHUPHQ�OXQJ�DFRUGDW�GH�FDWUH�DFWLRQDUXO�PDMRULWDU�LQ�GHFHPEULH������LQ�YDORDUH�GH�������PLL�86'�VL�GREDQ]LL�FDOFXODWH�VL�QHSODWLWH�LQ�GHFXUVXO�SHULRDGHL�SHQWUX�GLYLGHQGHOH�DPDQDWH�OD�SODWD�FDWUH�DFWLRQDUXO�PDMRULWDU��DO�FDURU�VROG�OD����GHFHPEULH������D�IRVW�GH��������PLL�521��OD����GHFHPEULH��������������PLL�521��

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- -119.250

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1X�V�D�LQUHJLVWUDW�QLFLR�VXPD�GLQ�LQH¿FLHQWD�LQVWUXPHQWHORU�GH�DFRSHULUH�GH�ULVF�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�UH]XOWDWXOXL�JOREDO�LQ�anii incheiati la 31 decembrie 2013 si 2012. A se consulta si nota 30 pentru mai multe detalii.

�$OWH�YHQLWXUL�¿QDQFLDUH��FRQVWDX�LQ�YHQLWXUL�GLQ�GLYLGHQGH��GHFODUDWH�GH�XQD�GLQ�VXEVLGLDUH�LQ�FXUVXO�DQXOXL�������D�VH�FRQVXOWD�VL�QRWD�13).

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Alro S.A. Raport anual 201330

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Ca urmare a aplicarii Ordinului Ministrului Finantelor Publice nr. 1286/2012, trecerea de la contabilitatea intocmita conform legislatiei ¿VFDOH�URPDQHVWL�OD�FRQWDELOLDWDWHD�LQWRFPLWD�LQ�FRQIRUPLWDWH�FX�6WDQGDUGHOH�,QWHUQDWLRQDOH�GH�5DSRUWDUH�)LQDQFLDUD��,)56��D�LPSXV�R�DQDOL]D�D�SR]LWLLORU�ELODQWLHUH�GLQ�SXQFW�GH�YHGHUH�¿VFDO��DVWIHO�FD�YDORDUHD�FRQWDELOD�D�PLMORDFHORU�¿[H�HYDOXDWH�LQ�FRQIRUPLWDWH�FX�,$6����VL�DMXVWDWH�FX�LQÀDWLD�FRQIRUP�,$6����D�GHYHQLW�ED]D�¿VFDOD��

&D�XUPDUH�D�PRGL¿FDULORU�OHJLVODWLYH�GLQ�SXQFW�GH�YHGHUH�FRQWDELO�VL�¿VFDO��OD����GHFHPEULH������D�UH]XOWDW�R�SLHUGHUH�¿VFDOD�LQ�VXPD�GH���������PLL�521��UHVWDWDWD��/D����GHFHPEULH������6RFLHWDWHD�D�UHFXQRVFXW�LPSR]LW�SH�SUR¿W�DPDQDW�DIHUHQW�SLHUGHULL�¿VFDOH�LQ�OLPLWD�GDWRULHL�FX�LPSR]LWXO�SH�SUR¿W�DPDQDW�H[LVWHQW��UHVSHFWLY��������PLL�521��/D����GHFHPEULH�������SLHUGHUHD�¿VFDOD�HVWH�GH���������PLL�521��/D����GHFHPEULH������6RFLHWDWHD�QX�D�UHFXQRVFXW�LPSR]LW�SH�SUR¿W�DPDQDW�� � � � �

/D����GHFHPEULH������SLUHGHUL�¿VFDOH�LQ�VXPD�GH���������PLL�521�����GHFHPEULH���������������PLL�521��H[SLUD�LQWU�R�SHULRDGD�PDL�mare de 5 ani.

*Cifrele comparative pentru anul incheiat la 31 decembrie 2012 au fost restatate. A se consulta Notele 3, 5, 9, 13, 22, 25 si 31 pentru mai multe detalii

Page 31: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 201331

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Imobilizari corporale 5.739 -5.739 - - - ,PSR]LW�SH�SUR¿W�DPDQDW�GLQ�SLHUGHUH�¿VFDOD 24.927 -24.927 - - - Stocuri 4.303 -4.303 - - - Creante comerciale si alte active circulante 80 -80 - - - Cheltuieli in avans - - - - - Imprumuturi - - - - - Provizioane 11 -11 - - - Obligatii pentru pensii 4.170 -4.809 639 - - ,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH -39.230 39.209 578 -557 - &UHDQWH��GDWRULL��SULYLQG�LPSR]LWXO�SH�SUR¿W�DPDQDW

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Imobilizari corporale -4.682 10.421 - - 5.739 ,PSR]LW�SH�SUR¿W�DPDQDW�GLQ�SLHUGHUH�¿VFDOD - 24.927 - - 24.927 Stocuri 2.936 1.367 - - 4.303 Creante comerciale si alte active circulante 48 32 - - 80 Cheltuieli in avans 2.357 -2.357 - - - Imprumuturi -1.724 1.724 - - - Provizioane 3.075 -3.064 - - 11 Obligatii pentru pensii 3.474 784 -88 - 4.170 ,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH -70.317 12.896 -251 18.442 -39.230 &UHDQWH��GDWRULL��SULYLQG�LPSR]LWXO�SH�SUR¿W�DPDQDW

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Rezultatul net atribuibil actionarilor Societatii -120.577 -92.004 Numar mediu ponderat de actiuni ordinare 713.779.135 713.779.135 Rezultat pe actiune de baza si diluat (RON/actiune) -0,169 -0,129 Dividende declarate pe actiune (RON/actiune) - -0,316

Rezultatul pe actiune de baza si cel diluat sunt identice, intrucat societatea nu are titluri cu potential de diluare.

In 2013, Alro nu a distribuit dividende pentru anul 2012. In aprilie 2012, Alro a distribuit dividende in suma de 225.894 mii RON din SUR¿WXO�DQXOXL������� �

In anul 2013 au fost platiti 38.282 mii RON reprezentand dividende declarate in anii anteriori. In 2012, suma platita reprezentand dividende a fost de 126.578 mii RON.

In 2013, Alro a compensat o parte din dividendele datorate uneia din subsidiarele sale cu dividendele datorate de catre aceasta in suma de 14.880 mii RON. Rezultatul pe actiune de baza si diluat pentru 2012 a fost restatat in conformitate cu rezultatul net al Societatii. Rezultatul pe actiune raportat in 2012 a fost de -0.218 RON/actiune.

*Cifrele comparative pentru anul incheiat la 31 decembrie 2012 au fost restatate. A se consulta Notele 3, 5, 9, 13, 22, 25 si 31 pentru mai multe detalii

Page 32: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 201332

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/D����GHFHPEULH������LPRELOL]DUL�FRUSRUDOH�FX�R�YDORDUH�FRQWDELOD�QHWD�GH���������PLL�521�����������������PLL�521��VXQW�JDMDWH�pentru a garanta imprumuturile contractate de catre Societate (Nota 23). 6RFLHWDWHD�XWLOL]HD]D�DFWLYH�FRPSOHW�DPRUWL]DWH�FX�XQ�FRVW�GH���������PLL�521�OD����GHFHPEULH�������OD����GHFHPEULH���������������mii RON). 6RFLHWDWHD�DUH�DFWLYH�VFRDVH�GLQ�X]�WHPSRUDU�OD����GHFHPEULH������LQ�YDORDUH�GH��������PLL�521��OD����GHFHPEULH��������������PLL�RON).

6XPD�GH��������PLL�521�UHSUH]HQWDQG�DPRUWL]DUHD�LPRELOL]DULORU�FRUSRUDOH�D�IRVW�LQUHJLVWUDWD�LQ���&RVWXO�EXQXULORU�YDQGXWH���������65.399 mii RON).

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Intrari - 782 131 913 7UDQVIHUXUL 2.065 - -2.065 - /D����GHFHPEULH����� ������� �������� - ��������

Intrari - 297 - 297 7UDQVIHUXUL�GLQ�DOWH�FDWHJRULL - 6.326 - 6.326 /D����GHFHPEULH����� ������� �������� - ��������

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Amortizarea anului 229 556 - 785 /D����GHFHPEULH����� ����� �������� - ��������

Amortizarea anului 688 701 - 1.389 7UDQVIHUXUL�GLQ�DOWH�FDWHJRULL - 1.661 - 1.661 /D����GHFHPEULH����� ����� �������� - ��������

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Intrari - 4 408 465 60.285 - 61.162 7UDQVIHUXUL - 2.944 57.495 3.504 -54.903 -9.040 - Iesiri - -16.788 -7.277 -5.418 - - -29.483 /D����GHFHPEULH����� �������� ��������� ����������� ��������� �������� ������� �����������

Intrari - 1.064 9.427 416 71.636 6.841 89.384 7UDQVIHUXUL - -4.319 104.020 13.793 -101.342 -12.152 - Iesiri - -8.589 -3.487 -5.880 - - -17.956 /D����GHFHPEULH����� �������� ��������� ����������� ��������� �������� - �����������

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Cheltuiala cu amortizarea - 12.742 51.760 12.440 - - 76.942 Amortizare cumulata aferenta iesirilor - -16.764 -7.150 -4.540 - - -28.454 /D����GHFHPEULH����� - ��������� ��������� ��������� - - �����������

Cheltuiala cu amortizarea - 12.813 59.398 10.158 - - 82.369 Amortizare cumulata aferenta iesirilor - -8.403 -3.333 -4.210 - - -15.946 7UDQVIHUXUL�LQWUH�FDWHJRULL - -11.707 4.609 7.098 - - - /D����GHFHPEULH����� - ��������� ��������� ��������� - - �����������

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/D����GHFHPEULH�������YDORDUHD�FRQWDELOD�QHWD�D�PLMORDFHORU�¿[H�DFKL]LWLRQDWH�LQ�OHDVLQJ�¿QDQFLDU�D�IRVW�LQ�VXPD�GH�����PLL�521��������1.525 mii RON). ,Q�������DX�IRVW�UHFODVL¿FDWH�GLQ�FDWHJRULD�6WRFXUL�in categoria ,PRELOL]DUL�FRUSRUDOH piese de schimb in valoare de 16.874 mii RON, GXUDWD�GH�YLDWD�D�DFHVWRUD�¿LQG�HVWLPDWD�OD�PDL�PXOW�GH�XQ�DQ�GH�]LOH�� � � � � � � � In valoarea contabila a instalatiilor tehnice este inclusa suma de 3.758 mii RON reprezentand costul indatorarii capitalizat in conformitate cu IAS 23 &RVWXULOH�LQGDWRUDULL�UHYL]XLW��������������PLL�521���,Q�DQXO������QX�D�IRVW�FDSLWDOL]DWD�FKHOWXLDOD�FX�GREDQGD�LQ�YDORDUHD�FRQWDELOD�D�LPRELOL]DULORU�FRUSRUDOH������������ � � � � � �

Page 33: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 201333

1RWH�OD�VLWXDWLLOH�¿QDQFLDUH�LQGLYLGXDOHLQ�PLL�521��FX�H[FHSWLD�UH]XOWDWXOXL�SH�DFWLXQH�

/D����GHFHPEULH������LPRELOL]DUL�FRUSRUDOH�FX�R�YDORDUH�FRQWDELOD�QHWD�GH���������PLL�521�����������������PLL�521��VXQW�JDMDWH�pentru a garanta imprumuturile contractate de catre Societate (Nota 23). 6RFLHWDWHD�XWLOL]HD]D�DFWLYH�FRPSOHW�DPRUWL]DWH�FX�XQ�FRVW�GH���������PLL�521�OD����GHFHPEULH�������OD����GHFHPEULH���������������mii RON). 6RFLHWDWHD�DUH�DFWLYH�VFRDVH�GLQ�X]�WHPSRUDU�OD����GHFHPEULH������LQ�YDORDUH�GH��������PLL�521��OD����GHFHPEULH��������������PLL�RON).

6XPD�GH��������PLL�521�UHSUH]HQWDQG�DPRUWL]DUHD�LPRELOL]DULORU�FRUSRUDOH�D�IRVW�LQUHJLVWUDWD�LQ���&RVWXO�EXQXULORU�YDQGXWH���������65.399 mii RON).

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Page 34: Situatii fin  individuale 2013, Raport auditor individual, Declaratia pers responsabile.pdf

Alro S.A. Raport anual 201334

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���GHFHPEULH����� ���GHFHPEULH�����&UHDQWH�FRPHUFLDOH�H[WHUQH 14.779 9.334 Creante comerciale interne 134.348 135.606 Provizioane pentru deprecierea creantelor -4.446 -497 7RWDO ��������� ���������

Concentrarea riscului de credit este limitata deoarece portofoliul de clienti al Societatii este mare si nerelationat. La 31 decembrie ������PDUHD�SDUWH�D�FUHDQWHORU�FOLHQWL�������HVWH�IRUPDWD�GLQ�HQWLWDWL�D¿OLDWH��¿OLDOHOH�UHSUH]HQWDQG�VL�OD����GHFHPEULH������XQ�SURFHQW�VHPQL¿FDWLY�GH������D�VH�YHGHD�1RWD����SHQWUX�GHWDOLL���&HLODOWL�FOLHQWL�DX�UHSUH]HQWDW�¿HFDUH�LQ�SDUWH�PDL�SXWLQ�GH����GLQ�VROG�OD����decembrie 2013 si 2012. ,Q�������DX�H[LVWDW���FOLHQWL�FDUH�DX�DYXW�LQGLYLGXDO�R�SRQGHUH�PDL�PDUH�GH����GLQ�FLIUD�GH�DIDFHUL�D�6RFLHWDWLL��GLQ�FDUH�FHO�PDL�VHPQL¿FDWLY�����GLQ�FLIUD�GH�DIDFHUL��¿LQG�XQD�GLQ�¿OLDOH��LQ������GRDU�GRL�FOLHQWL�DX�UHSUH]HQWDW�PDL�PXOW�GH����GLQ�FLIUD�GH�DIDFHUL��XQXO�GLQ�DFHVWLD�¿LQG�R�¿OLDOD��� � ,Q�SHULRDGHOH�GH�UDSRUWDUH�6RFLHWDWHD�D�YDQGXW�VXPH�VHPQL¿FDWLYH�GLQ�FUHDQWHOH�FRPHUFLDOH�SH�ED]D�IDFLOLWDWLORU�GH�IDFWRULQJ�REWLQXWH�GH�OD�EDQFL��)DFLOLWDWLOH�GH�IDFWRULQJ�VXQW�IDUD�UHFXUV��6RFLHWDWHD�WUDQVIHUD�LQ�PRG�VXEVWDQWLDO�ULVFXULOH�VL�EHQH¿FLLOH�UHIHULWRDUH�OD�UHVSHFWLYHOH�creante factorului si prin urmare derecunoaste creantele vandute la data transferului, recunoscand comisioanele de factoring la data achitarii acestora. 3ODIRDQHOH�GLVSRQLELOH�SULQ�FRQWUDFWHOH�GH�IDFWRULQJ�OD����GHFHPEULH������DX�WRWDOL]DW���������PLL�521��OD����GHFHPEULH���������������PLL�521���GLQ�FDUH�DSUR[LPDWWLY���������PLL�521�HUDX�XWLOL]DWL��OD����GHFHPEULH���������������PLL�521��� � Societatea a constituit provizioane pentru creante indoielnice pe baza istoricului. Atunci cand evalueaza recuperabilitatea unei creante, 6RFLHWDWHD�LD�LQ�FRQVLGHUDUH�RULFH�PRGL¿FDUH�LQ�ERQLWDWHD�D�FOLHQWXOXL�GH�OD�GDWD�OD�FDUH�FUHDQWD�D�IRVW�DFRUGDWD�LQLWLDO�SDQD�OD�GDWD�raportarii. Astfel, conducerea Societatii considera ca nu sunt necesare alte provizioane pentru creante indoielnice decat cele care au IRVW�LQUHJLVWUDWH�LQ�VLWXDWLLOH�¿QDQFLDUH�� �

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����� �����Sold la inceputul anului -26.897 -18.349 Cheltuiala -7.374 -8.548 6ROG�OD�VIDUVLWXO�DQXOXL ��������� ���������

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���GHFHPEULH����� ���GHFHPEULH�����&UHDQWH�FRPHUFLDOH�H[WHUQH 14.779 9.334 Creante comerciale interne 134.348 135.606 Provizioane pentru deprecierea creantelor -4.446 -497 7RWDO ��������� ���������

Concentrarea riscului de credit este limitata deoarece portofoliul de clienti al Societatii este mare si nerelationat. La 31 decembrie ������PDUHD�SDUWH�D�FUHDQWHORU�FOLHQWL�������HVWH�IRUPDWD�GLQ�HQWLWDWL�D¿OLDWH��¿OLDOHOH�UHSUH]HQWDQG�VL�OD����GHFHPEULH������XQ�SURFHQW�VHPQL¿FDWLY�GH������D�VH�YHGHD�1RWD����SHQWUX�GHWDOLL���&HLODOWL�FOLHQWL�DX�UHSUH]HQWDW�¿HFDUH�LQ�SDUWH�PDL�SXWLQ�GH����GLQ�VROG�OD����decembrie 2013 si 2012. ,Q�������DX�H[LVWDW���FOLHQWL�FDUH�DX�DYXW�LQGLYLGXDO�R�SRQGHUH�PDL�PDUH�GH����GLQ�FLIUD�GH�DIDFHUL�D�6RFLHWDWLL��GLQ�FDUH�FHO�PDL�VHPQL¿FDWLY�����GLQ�FLIUD�GH�DIDFHUL��¿LQG�XQD�GLQ�¿OLDOH��LQ������GRDU�GRL�FOLHQWL�DX�UHSUH]HQWDW�PDL�PXOW�GH����GLQ�FLIUD�GH�DIDFHUL��XQXO�GLQ�DFHVWLD�¿LQG�R�¿OLDOD��� � ,Q�SHULRDGHOH�GH�UDSRUWDUH�6RFLHWDWHD�D�YDQGXW�VXPH�VHPQL¿FDWLYH�GLQ�FUHDQWHOH�FRPHUFLDOH�SH�ED]D�IDFLOLWDWLORU�GH�IDFWRULQJ�REWLQXWH�GH�OD�EDQFL��)DFLOLWDWLOH�GH�IDFWRULQJ�VXQW�IDUD�UHFXUV��6RFLHWDWHD�WUDQVIHUD�LQ�PRG�VXEVWDQWLDO�ULVFXULOH�VL�EHQH¿FLLOH�UHIHULWRDUH�OD�UHVSHFWLYHOH�creante factorului si prin urmare derecunoaste creantele vandute la data transferului, recunoscand comisioanele de factoring la data achitarii acestora. 3ODIRDQHOH�GLVSRQLELOH�SULQ�FRQWUDFWHOH�GH�IDFWRULQJ�OD����GHFHPEULH������DX�WRWDOL]DW���������PLL�521��OD����GHFHPEULH���������������PLL�521���GLQ�FDUH�DSUR[LPDWWLY���������PLL�521�HUDX�XWLOL]DWL��OD����GHFHPEULH���������������PLL�521��� � Societatea a constituit provizioane pentru creante indoielnice pe baza istoricului. Atunci cand evalueaza recuperabilitatea unei creante, 6RFLHWDWHD�LD�LQ�FRQVLGHUDUH�RULFH�PRGL¿FDUH�LQ�ERQLWDWHD�D�FOLHQWXOXL�GH�OD�GDWD�OD�FDUH�FUHDQWD�D�IRVW�DFRUGDWD�LQLWLDO�SDQD�OD�GDWD�raportarii. Astfel, conducerea Societatii considera ca nu sunt necesare alte provizioane pentru creante indoielnice decat cele care au IRVW�LQUHJLVWUDWH�LQ�VLWXDWLLOH�¿QDQFLDUH�� �

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���GHFHPEULH����� ���GHFHPEULH�����Nescadente si nedepreciate 77.517 86.109 Scadente dar nedepreciate 55.071 58.334 Scadente de mai mult de 9 luni si nedepreciate 16.539 497 0LQXV��DMXVWDUL�SHQWUX�GHSUHFLHUHD�FUHDQWHORU�LQFHUWH -4.446 -497 7RWDO ��������� ���������

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���GHFHPEULH����� ���GHFHPEULH�����Mai putin de 3 luni 38.881 24.287 intre 3 luni lsi 6 luni 9.396 14.240 Intre 6 luni si 9 luni 6.794 19.807 7RWDO �������� ��������

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���GHFHPEULH����� ���GHFHPEULH�����Avansuri catre furnizori 71.458 83.840 79$�GH�UHFXSHUDW 20.112 75.766 Alte active curente 1.493 14.356 Cheltuieli in avans 2.196 7.964 Provizion pentru debitori incerti -76 -270 7RWDO ���������� ����������

6FDGHUHD�VHPQL¿FDWLYD�D�WD[HL�SH�YDORDUHD�DGDXJDWD�GH�UHFXSHUDW�VH�GDWRUHD]D�LQ�VSHFLDO�FRQGLWLLORU�FRQWUDFWXDOH�DIHUHQWH�DFKL]LWLHL�GH�energie care prevedeau in 2012 plata lunara in avans, in timp ce in 2013 plata s-a efectuat trimestrial in avans, precum si imbunatatirii timpilor de asteptare pentru recuperarea acestor creante.

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����� �����Sold la inceputul anului -270 -176 Cheltuiala cu / (venit din) provizion pentru depreciere 194 -94 6ROG�OD�VIDUVLWXO�DQXOXL ����� ������

,Q�������6RFLHWDWHD�D�UHFODVL¿FDW�GUHSWXO�GH�XWLOL]DUH�D�XQHL�FRQGXFWH�GH�JD]�GLQ�FDWHJRULD��&KHOWXLHOL�LQ�DYDQV��LQ�FDWHJRULD��$FWLYH�intangibile", cu o valoare neta de 4.665 mii RON.

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���GHFHPEULH����� ���GHFHPEULH�����Conturi la banci in RON 19.219 10.198 Conturi la banci in valuta 37.732 203.814 Numerar in casa 13 9 7RWDO �������� ���������

/D����GHFHPEULH������VL������FRQWXULOH�EDQFDUH�DOH�6RFLHWDWLL�VXQW�JDMDWH�SHQWUX�JDUDQWDUHD�LPSUXPXWXULORU�FRQWUDFWDWH�GH�FDWUH�aceasta.

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Vimetco N.V. 600.929.084 300.465 84,19 600.929.084 300.465 84,19Fondul Proprietatea 72.884.714 36.442 10,21 72.884.714 36.442 10,21Conef S.A. 26.901.571 13.451 3,77 26.901.571 13.451 3,77Altii 13.063.766 6.532 1,83 13.063.766 6.532 1,837RWDO 713.779.135 356.890 100,00 713.779.135 356.890 100,00

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Rezervele din instrumente derivate de acoperire a riscului la 31 decembrie 2012 au fost restatate. A se consulta nota 30 pentru mai multe detalii.

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GLQ�FDUH�Obligatii de leasing pe termen scurt (mai putin de 1 an) 608 2.048 Obligatii de leasing pe termen lung (intre 1 si 5 ani) 749 514

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Provizioane suplimentare recunoscute - - - 1.065 1.065 Reduceri din reevaluarea provizioanelor -68 - - - -68 6ROG�OD����GHFHPEULH����� ������� - - ������� �������'LQ�FDUH�Pe termen scurt - - - - - Pe termen lung 8.004 - - 1.065 9.069

Provizionul pe termen lung pentru litigii in suma de 8.004 mii RON a fost constituit pentru doua litigii civile intentate de terte persoane privind utilizarea de inventii. Provizionul pentru restaurare halda este constituit in legatura cu amplasamentul pe care Societatea depoziteaza deseuri industriale. In conformitate cu reglementarile de mediu, locul respectiv trebuie reabilitat si redat circuitului agricol pana in anul 2028. Provizionul in suma de 1.065 mii RON a fost determinat pe baza cheltuielilor cu lucrarile respective de reabilitare estimate pentru PRPHQWXO�FDQG�DFHVWHD�YRU�¿�HIHFWXDWH��DFWXDOL]DWH�OD�YDORDUHD�SUH]HQWD�

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,PSUXPXWXUL�SH�WHUPHQ�VFXUWImprumuturi pe termen scurt de la banci - 90.422 Portiunea pe termen scurt a imprumuturilor pe termen lung 30.686 38.028 ,PSUXPXWXUL�GH�OD�EDQFL�SH�WHUPHQ�VFXUW��WRWDO 30.686 128.450 /HDVLQJ�¿QDQFLDU 608 2.048 7RWDO�LPSUXPXWXUL�VL�OHDVLQJ�¿QDQFLDU�SH�WHUPHQ�VFXUW �������� ���������

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,PSUXPXWXULOH�EDQFDUH�DOH�6RFLHWDWLL�DX�VFDGHQWD�SDQD�LQ�DQXO�������LDU��UDWHOH�GREDQ]LL�DIHUHQWH�VXQW�FXSULQVH�LQWUH�������SHQWUX�(85�VL�������SHQWUX�86'��������LQWUH�������SHQWUX�(85�VL��������SHQWUX�86'��� � 3HQWUX�H[SXQHUHD�6RFLHWDWLL�OD�ULVFXO�GH�GREDQGD��D�VH�YHGHD�1RWD����� � Conform contractelor de imprumut curente, Societatea este supusa anumitor conditii restrictive. Aceste conditii solicita Societatii, SULQWUH�DOWHOH��VD�QX�SODWHDVFD�GLYLGHQGH�DFWLRQDULORU�GHFDW�GXSD�LQGHSOLQLUHD�XQRU�FRQGLWLL��VD�PHQWLQD�DQXPLWL�LQGLFDWRUL�¿QDQFLDUL�incluzand rata de acoperire a serviciului datoriei, gradul de indatorare si lichiditatea curenta.

/D����GHFHPEULH�������6RFLHWDWHD�QX�VH�LQFDGUD�LQ�WRWL�LQGLFDWRULL�¿QDQFLDUL�LPSXVL�SULQ�FRQWUDFWHOH�FX�EDQFLOH��6RFLHWDWHD�D�GLVFXWDW�DFHDVWD�VLWXDWLH�FX�EDQFLOH�VL�D�REWLQXW�R�GHURJDUH�LQDLQWH�GH�VIDUVLWXO�DQXOXL��2�LQFDOFDUH�D�XQRU�FODX]H�¿QDQFLDUH�FDUH�VD�SHUPLWD�creditorilor sa ceara rambursarea imprumutului la o data viitoare in termen de un an de la data raportarii nu este probabila, astfel ca VXPHOH�FDUH�QX�VH�DVWHDSWD�FD�YRU�¿�SODWLWH�LQ�WHUPHQ�GH�XQ�DQ�VXQW�FODVL¿FDWH�FD�GDWRULL�SH�WHUPHQ�OXQJ�

Imprumuturile Societatii sunt garantate cu creantele, conturile curente deschise la bancile creditoare, imobilizari corporale (terenuri, FODGLUL��HFKLSDPHQWH��FX�YDORDUH�QHWD�FRQWDELOD�PDL�PDUH�GH��������86'��DQXPH���������PLL�521��OD����GHFHPEULH���������������PLL�521��VL�FX�VWRFXUL�LQ�YDORDUH�GH���������PLL�521��OD����GHFHPEULH���������������PLL�521��� �

8Q�SURFHQW�GH�����GLQ�DFWLXQLOH�GHWLQXWH�GH�DFWLRQDUXO�PDMRULWDU�9LPHWFR�1�9��LQ�FDSLWDOXO�VRFLDO�DO�$OUR�6�$��VXQW�JDMDWH�OD�EDQFL�FUHGLWRDUH�LQ�YLUWXWHD�FRQWUDFWHORU�GH�LPSUXPXW�LQFKHLDWH�FX�DFHVWHD��8Q�DOW�SURFHQW�GH�����GLQ�DFWLXQLOH�6RFLHWDWLL�GHWLQXWH�GH�9LPHWFR�1�9��VXQW�JDMDWH�OD�R�DOWD�EDQFD�FUHGLWRDUH�SHQWUX�D�JDUDQWD�XQ�LPSUXPXW�OXDW�GH�VRFLHWDWHD�PDPD�GH�OD�DFHDVWD�EDQFD�� /D����GHFHPEULH������VL�������6RFLHWDWHD�QX�DYHD�IDFLOLWDWL�QHWUDVH��FX�H[FHSWLD�XQHL�OLQLL�SHQWUX�DFUHGLWLYH�VL�VFULVRUL�GH�JDUDQWLH�LQ�86'�LQ�VXPD�GH��������PLL�86'��OD����GHFHPEULH�������������PLL�86'��� �

3H����GHFHPEULH�������6RFLHWDWHD�D�VHPQDW�DOWH�GRXD�IDFLOLWDWL�GH�FUHGLW�FX�R�EDQFD�FRPHUFLDOD��XQ�LPSUXPXW�GH�WLS�UHYROYLQJ��LQ�VXPD�GH���������PLL�521�SHQWUX�FDSLWDOXO�GH�OXFUX�VL�R�IDFLOLWDWH�QRQ�FDVK�LQ�YDORDUH�GH��������PLL�(85�SHQWUX�D�¿�IRORVLWD�SHQWUX�emiterea de acreditive si scrisori de garantie, ambele facilitati avand maturitatea pe 23 decembrie 2015. La 31 decembrie 2013, nu erau trase sume din aceste facilitati, care au fost puse la dispozitia Societatii incepand cu anul 2014.

6RFLHWDWHD�HVWLPHD]D�FD�YDORDUHD�MXVWD�D�LPSUXPXWXULORU�QX�HVWH�VHPQL¿FDWLY�GLIHULWD�GH�YDORDUHD�ORU�FRQWDELOD��GDWRULWD�H[LJLELOLWDWLL�SH�WHUPHQ�VFXUW�D�LPSUXPXWXULORU�FODVL¿FDWH�DVWIHO�VL�D�IDSWXOXL�FD�LPSUXPXWXULOH�SH�WHUPHQ�OXQJ�DX�GREDQGD�YDULDELOD�� �

&RQWUDFWHOH�GH�OHDVLQJ�¿QDQFLDU�DX�FD�RELHFW�HFKLSDPHQWH�VL�YHKLFXOH�FX�WHUPHQH�GH�OHDVLQJ�GH�SDQD�OD���DQL��9DORDUHD�QHWD�FRQWDELOD�D�DFWLYHORU�GHWLQXWH�FX�WLWOX�GH�OHDVLQJ�¿QDQFLDU�HVWH�GH�����PLL�521�OD����GHFHPEULH������VL�GH�������PLL�521�OD����decembrie 2012.

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Alro S.A. Raport anual 201339

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5DWH�GH�OHDVLQJ�FX�PDWXULWDWHD�In mai putin de 1 an 657 2.140 Intre 1 si 5 ani 814 526 Peste 5 ani - - 7RWDO�UDWH�GH�OHDVLQJ ������� �������

0DL�SXWLQ��GREDQGD�YLLWRDUH 114 104 9DORDUHD�SUH]HQWD�D�REOLJDWLLORU�GH�OHDVLQJ ������� �������

GLQ�FDUH�Obligatii de leasing pe termen scurt (mai putin de 1 an) 608 2.048 Obligatii de leasing pe termen lung (intre 1 si 5 ani) 749 514

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6ROG�OD���LDQXDULH����� ������� �������� ������� - ��������Reduceri din reevaluarea provizioanelor -41 -68 -9.061 - -9.170 Utilizare -22 -9.957 - - -9.979 6ROG�OD����GHFHPEULH����� ������� - - - �������'LQ�FDUH�Pe termen scurt 68 - - - 68 Pe termen lung 8.004 - - - 8.004

Provizioane suplimentare recunoscute - - - 1.065 1.065 Reduceri din reevaluarea provizioanelor -68 - - - -68 6ROG�OD����GHFHPEULH����� ������� - - ������� �������'LQ�FDUH�Pe termen scurt - - - - - Pe termen lung 8.004 - - 1.065 9.069

Provizionul pe termen lung pentru litigii in suma de 8.004 mii RON a fost constituit pentru doua litigii civile intentate de terte persoane privind utilizarea de inventii. Provizionul pentru restaurare halda este constituit in legatura cu amplasamentul pe care Societatea depoziteaza deseuri industriale. In conformitate cu reglementarile de mediu, locul respectiv trebuie reabilitat si redat circuitului agricol pana in anul 2028. Provizionul in suma de 1.065 mii RON a fost determinat pe baza cheltuielilor cu lucrarile respective de reabilitare estimate pentru PRPHQWXO�FDQG�DFHVWHD�YRU�¿�HIHFWXDWH��DFWXDOL]DWH�OD�YDORDUHD�SUH]HQWD�

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Alro S.A. Raport anual 201340

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���� ����6ROG�OD���LDQXDULH - - Primite in timpul anului 17.183 - 9HQLWXUL�LQUHJLVWUDWH�LQ�WLPSXO�DQXOXL�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH -286 - 6ROG�OD����GHFHPEULH �������� -

GLQ�FDUH�Pe termen scurt 1.146 - Pe termen lung 15.751 -

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���GHFHPEULH����� ���GHFHPEULH�����'DWRULL�FRPHUFLDOH�H[WHUQH 23.487 20.803 Datorii comerciale interne 59.513 44.279 Datorii comerciale estimate 102.677 50.964 7RWDO ��������� ���������

'DWRULLOH�FRPHUFLDOH�HVWLPDWH�LQFOXG�R�VXPD�GH��������PLL�521��OD����GHFHPEULH��������������PLL�521��SHQWUX�FHUWL¿FDWH�YHU]L�SH�care Societatea a estimat necesar sa le cumpere pentru a-si indeplini cota de achizitii impusa de reglementari legale pentru anii 2013 si respectiv 2012.

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6ROGXO�IXUQL]RULORU�GH�PLMORDFH�¿[H�LQFOXGHD�OD����GHFHPEULH������VXPH�GH�SODWD�SHQWUX�LQYHVWLWLL��GLQ�FDUH�XQD��������PLL�521�UHIHULWRDUH�OD�R�QRXD�OLQLH�GH�¿QLVDUH�SURGXVH�SURFHVDWH���

,Q�DQXO�������DX�IRVW�SULPLWH�VXEYHQWLL�GLQ�IRQGXUL�8(�SHQWUX�DFHHDVL�OLQLH�GH�¿QLVDUH�LQ�YDORDUH�GH��������PLL�521��D�VH�FRQVXOWD�VL�QRWD�26 pentru mai multe detalii). 6DODULLOH��WD[HOH�VL�DVLJXUDULOH�VRFLDOH�LQFOXG�OD����GHFHPEULH�������SH�ODQJD�REOLJDWLLOH�DIHUHQWH�OXQLL�GHFHPEULH�������R�VXPD�GH�������PLL�521�UHSUH]HQWDQG�REOLJDWLL�DFXPXODWH�GLQ�QRLHPEULH������FDUH�XUPDX�VD�¿H�FRPSHQVDWH�FX�79$�GH�UHFXSHUDW�GH�OD�DXWRULWDWL��FLIUD�comparativa se refera doar la obligatiile in sold aferente lunii decembrie 2012).

&DWHJRULD��$OWH�GDWRULL�FXUHQWH��OD����GHFHPEULH������LQFOXGH�GREDQGD�GH�SODWD�FDWUH�DFWLRQDUXO�PDMRULWDU�9LPHWFR�1�9��SHQWUX�GLYLGHQGH�QHSODWLWH��LQ�VXPD�GH��������PLL�521��OD����GHFHPEULH�������������PLL�521��� �

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Alro S.A. Raport anual 201341

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,Q�DQXO�������DX�IRVW�SULPLWH�VXEYHQWLL�GLQ�IRQGXUL�8(�SHQWUX�DFHHDVL�OLQLH�GH�¿QLVDUH�LQ�YDORDUH�GH��������PLL�521��D�VH�FRQVXOWD�VL�QRWD�26 pentru mai multe detalii). 6DODULLOH��WD[HOH�VL�DVLJXUDULOH�VRFLDOH�LQFOXG�OD����GHFHPEULH�������SH�ODQJD�REOLJDWLLOH�DIHUHQWH�OXQLL�GHFHPEULH�������R�VXPD�GH�������PLL�521�UHSUH]HQWDQG�REOLJDWLL�DFXPXODWH�GLQ�QRLHPEULH������FDUH�XUPDX�VD�¿H�FRPSHQVDWH�FX�79$�GH�UHFXSHUDW�GH�OD�DXWRULWDWL��FLIUD�comparativa se refera doar la obligatiile in sold aferente lunii decembrie 2012).

&DWHJRULD��$OWH�GDWRULL�FXUHQWH��OD����GHFHPEULH������LQFOXGH�GREDQGD�GH�SODWD�FDWUH�DFWLRQDUXO�PDMRULWDU�9LPHWFR�1�9��SHQWUX�GLYLGHQGH�QHSODWLWH��LQ�VXPD�GH��������PLL�521��OD����GHFHPEULH�������������PLL�521��� �

$QXPLWH�VXPH�FRPSDUDWLYH�DX�IRVW�UHFODVL¿FDWH�LQ�FRQIRUPLWDWH�FX�SUH]HQWDUHD�DGRSWDWD�LQ������� �Astfel, suma de 2.106 mii RON prezentata anterior la 31 decembrie 2012 ca si "Impozit pe salarii" este acum inclusa in categoria �6DODULL��WD[H�VL�DVLJXUDUL�VRFLDOH��� Suma de 1.707 mii RON, prezentata anterior la 31 decembrie 2012 pe un rand separat sub denumirea de "Alte impozite" este acum inclusa in categoria "Alte datorii curente".

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Suma de 111.691 mii RON, inclusa la 31 decembrie 2012 in categoria "Alti creditori" este acum prezentata pe o linie separata in tabelul de mai sus.

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6RFLHWDWHD�LQWUD�LQ�WUDQ]DFWLL�FX�DFWLRQDUXO�PDMRULWDU��FRPSDQLL�VXE�FRQWURO�FRPXQ��GLUHFWRUL�VL�SHUVRDQH�GLQ�FRQGXFHUH��LQ�WHUPHQL�FRPHUFLDOL�QRUPDOL��7UDQ]DFWLLOH�LQWUH�HQWLWDWLOH�D¿OLDWH�VH�ED]HD]D�SH�FRQWUDFWH�ELODWHUDOH��LDU�&RQGXFHUHD�FRQVLGHUD�FD�DFHVWH�WUDQ]DFWLL�se desfasoara in conditii normale de piata.

3ULQFLSDOHOH�HQWLWDWL�D¿OLDWH�FX�FDUH�6RFLHWDWHD�D�DYXW�WUDQ]DFWLL�LQ�GHFXUVXO�SHULRDGHL�DX�IRVW�� (QWLWDWHD�D¿OLDWDVimetco N.V. $FWLRQDU�PDMRULWDU

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9LPHWFR�7UDGLQJ�65/ Companie sub control comun

Vimetco Management Romania SRL Companie sub control comun

Vimetco Power Companie sub control comun

9LPHWFR�0DQDJHPHQW�*PEK Companie sub control comun

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Filiale 206.623

232.450 Companii sub control comun 1.094 1.234 7RWDO�EXQXUL�YDQGXWH�VL�VHUYLFLL�SUHVWDWH�HQWLWDWLORU�D¿OLDWH ��������� ���������

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Filiale -473.919 -478.382 Companii sub control comun -64.958 -64.562 7RWDO�EXQXUL�VL�VHUYLFLL�DFKL]LWLRQDWH�GH�OD�HQWLWDWLOH�D¿OLDWH ���������� ����������

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Vimetco N.V. -10.870 -3.860 7RWDO�FKHOWXLDOD�FX�GREDQGD�FDWUH�HQWLWDWLOH�D¿OLDWH ��������� ��������

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���GHFHPEULH����� ���GHFHPEULH�����Filiale 221.504 210.853 ��GLQ�FDUH� - pe termen mediu 32.006 - - pe termen scurt 189.498 210.853 Companii sub control comun 417 150 7RWDO�FUHDQWH�GH�OD�VRFLHWDWL�D¿OLDWH ��������� ���������

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���GHFHPEULH����� ���GHFHPEULH�����Vimetco N.V. 69.574 98.076 Filiale 1.253 16.463 Companii sub control comun 3.990 4.422 7RWDO�GDWRULL�FDWUH�HQWLWDWL�D¿OLDWH �������� ���������

3H����GHFHPEULH�������6RFLHWDWHD�D�LQFKHLDW�XQ�DFRUG�FX�DFWLRQDUXO�PDMRULWDU�9LPHWFR�1�9��SULQ�FDUH�GLYLGHQGHOH�GHFODUDWH�VL�QHSODWLWH�DX�IRVW�DPDQDWH�OD�SODWD�SDQD�OD�R�GDWD�XOWHULRDUD�FDQG�DQXPLWH�FRQGLWLL�LPSXVH�GH�EDQFLOH�FUHGLWRDUH�YRU�¿�LQGHSOLQLWH��� � �

Datoriile de plata catre Vimetco N.V. includ dividende neplatite in suma de 55.995 mii RON la 31 decembrie 2013 si 94.238 mii RON la 31 decembrie 2012. 3HQWUX�VXPHOH�GLQ�VROG��6RFLHWDWHD�D�FDOFXODW�GREDQGD�FX�UDWD�FRPSXVD�GLQ�52%25��������LQFHSDQG�FX����GHFHPEULH������VL�LQDLQWH�de aceasta data dobanda legala si penalizatoare, in conformitate cu reglementarile nationale. Dobanda acumulata la 31 decembrie �����LQ�ED]D�DFHVWXL�DFRUG�HVWH�GH��������PLL�521�����GHFHPEULH�������������PLL�521��� � � ,PSUXPXWXUL�

���GHFHPEULH����� ���GHFHPEULH�����Vimetco NV 20.658 20.167 7RWDO�LPSUXPXWXUL�GH�OD�HQWLWDWL�D¿OLDWH �������� ��������'LQ�FDUH�Imprumuturi pe termen scurt - - Imprumuturi pe termen lung 20.658 20.167

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$FWLYLWDWLOH�SH�FDUH�OH�GHUXOHD]D�6RFLHWDWHD�R�H[SXQ�OD�XQ�QXPDU�GH�ULVFXUL�¿QDQFLDUH��ULVFXO�GH�SLDWD��LQFOXVLY�ULVFXO�GH�FXUV�GH�VFKLPE��riscul de rata a dobanzii, riscul de pret), riscul de credit si riscul de lichiditate. Programul de management al riscului general al Societatii DUH�LQ�YHGHUH�OLSVD�GH�SUHGLFWLELOLWDWH�D�SLHWHORU�¿QDQFLDUH�VL�FDXWD�PRGDOLWDWL�GH�D�PLQLPL]D�SRWHQWLDOXO�HIHFW�DYHUV�DVXSUD�SHUIRUPDQWHL�¿QDQFLDUH�D�6RFLHWDWLL��6RFLHWDWHD�XWLOL]HD]D�DQXPLWH�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�SHQWUX�D�VH�DFRSHUL�GH�ULVF�OD�DQXPLWH�H[SXQHUL��

0DQDJHPHQWXO�ULVFXOXL�HVWH�HIHFWXDW�GH�FDWUH�GHSDUWDPHQWXO�7UH]RUHULH�DO�6RFLHWDWLL�SH�ED]D�SROLWLFLORU�DSUREDWH�GH�&RQVLOLXO�GH�$GPLQLVWUDWLH��7UH]RUHULD�LGHQWL¿FD��HYDOXHD]D�VL�VH�DFRSHUD�LPSRWULYD�XQRU�ULVFXUL�¿QDQFLDUH�LQ�VWUDQVD�FRRSHUDUH�FX�XQLWDWLOH�operationale ale Societatii. Consiliul de Administratie aproba prin documente scrise principii pentru managementul general al riscului, precum si politici ce acopera anumite domenii precum riscul valutar, riscul de rata a dobanzii, riscul de credit, utilizarea instrumentelor ¿QDQFLDUH�GHULYDWH�VL�QHGHULYDWH�VL�LQYHVWLUHD�OLFKLGLWDWLORU�LQ�H[FHV�� � � � � �

5LVFXO�GH�PDQDJHPHQW�DO�FDSLWDOXOXL Obiectivele Societatii in gestionarea capitalului sunt de a mentine Societatea capabila sa-si continue activitatea in termeni normali SHQWUX�D�DGXFH�FDVWLJXUL�DFWLRQDULORU�VL�EHQH¿FLL�DOWRU�SHUVRDQH�LQWHUHVDWH�VL�GH�D�SDVWUD�R�VWUXFWXUD�RSWLPD�D�FDSLWDOXOXL��LQ�VFRSXO�reducerii costului acestuia.

Structura capitalului Societatii consta in datorii, ce includ imprumuturile prezentate in Nota 23, nete de numerar si echivalente de numerar prezentate in Nota 20 (mai putin numerarul restrictionat) si capitalurile proprii. Conducerea Societatii revizuieste structura capitalului in mod regulat. Ca parte a acestei revizuiri, conducerea are in vedere costul FDSLWDOXOXL�VL�ULVFXULOH�DVRFLDWH�¿HFDUHL�FDWHJRULL�GH�FDSLWDO�LQ�SDUWH��3HQWUX�D�PHQWLQH�VDX�DMXVWD�VWUXFWXUD�FDSLWDOXOXL��6RFLHWDWHD�SRDWH�DMXVWD�GLYLGHQGHOH�GH�SODWD�FDWUH�DFWLRQDUL��UHWXUQD�FDSLWDO�DFWLRQDULORU��HPLWH�QRL�DFWLXQL�VDX�YLQGH�DFWLYH�SHQWUX�D�UHGXFH�GDWRULLOH�� � In concordanta cu practica din industrie, Societatea monitorizeaza capitalul pe baza gradului de indatorare. Acesta este calculat ca raport intre "datoriile nete" si "total capitaluri". "Datoriile nete" sunt calculate ca imprumuturi totale (incluzand imprumuturile pe termen VFXUW�VL�SH�WHUPHQ�OXQJ�SUH]HQWDWH�LQ�VLWXDWLD�SR]LWLHL�¿QDQFLDUH���GLQ�FDUH�VH�VFDG�QXPHUDUXO�VL�HFKLYDOHQWHOH�GH�QXPHUDU���7RWDO�FDSLWDOXUL��VXQW�FDOFXODWH�FD�VL�FDSLWDOXUL�SURSULL�DVD�FXP�VXQW�SUH]HQWDWH�LQ�VLWXDWLD�SR]LWLH�¿QDQFLDUH�SOXV�GDWRULLOH�QHWH�� � �

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Imprumuturi (Nota 23) 544.920 683.496 0DL�SXWLQ��QXPHUDU�VL�HFKLYDOHQWH�GLQ�QXPHUDU��1RWD���� -56.964 -214.021 'DWRULL�QHWH ��������� ���������

&DSLWDOXUL�SURSULL ����������� �����������7RWDO�FDSLWDOXUL ����������� �����������*UDGXO�GH�LQGDWRUDUH ��� ���

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UHVWDWDW �$FWLYH�¿QDQFLDUHNumerar si conturi la banci 56.964 214.021 /D�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH Detinute pentru vanzare - - ������&ODVL¿FDWH�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH 153.566 66.838 ������,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQ�UHODWLL�GH�KHGJLQJ - - Investitii detinute pana la maturitate - - Imprumuturi acordate si creante 216.103 251.494 Active disponibile pentru vanzare - -

'DWRULL�¿QDQFLDUH/D�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH Detinute pentru vanzare - - �����&ODVL¿FDWH�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH - - �����,QVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQ�UHODWLL�GH�KHGJLQJ 143 14 La cost amortizat 843.391 974.386

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0RGL¿FDUL�DOH�YDORULL�MXVWH�DWULEXLELOH�PRGL¿FDULORU�ULVFXOXL�GH�FUHGLWinregistrate in cursul perioadei de raportare - -

����� �����0RGL¿FDUL�FXPXODWLYH�DOH�YDORULL�MXVWH�DWULEXLELOH�PRGL¿FDULORUin riscul de credit - -

0RGL¿FDUHD�YDORULL�MXVWH�DWULEXLELOD�PRGL¿FDULL�ULVFXOXL�GH�FUHGLW�HVWH�FDOFXODWD�FD�VL�GLIHUHQWD�LQWUH�WRWDO�PRGL¿FDUL�DOH�YDORULL�MXVWH�DOH�GDWRULLORU�¿QDQFLDUH�GHWLQXWH�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�VL�PRGL¿FDUHD�LQ�YDORDUHD�MXVWD�GDWRUDWD�HIHFWLY�IDFWRULORU�GH�ULVF�GH�SLDWD��0RGL¿FDUHD�YDORULL�MXVWH�GDWRUDWD�IDFWRULORU�GH�ULVF�GH�SLDWD�D�IRVW�FDOFXODWD�IRORVLQG�SUHWXUL�GH�UHIHULQWD�DOH�EXQXULORU�tranzactionate, cursuri de schimb valutar si curbe de dobanda valabile la data de raportare, pastrand in acelasi timp riscul de credit FRQVWDQW��9DORDUHD�MXVWD�D�GDWRULLORU�¿QDQFLDUH�GHWLQXWH�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�D�IRVW�HVWLPDWD�SULQ�ÀX[XUL�de numerar viitoare actualizate, folosind preturi de referinta ale bunurilor tranzactionate, cursuri de schimb valutar si curbe ale ratei GREDQ]LL�YDODELOH�OD�GDWD�UDSRUWDULL�VL�REWLQDQG�FRWDWLL�GH�OD�FRQWUDSDUWLGH�SHQWUX�LPSUXPXWXUL�FX�PDWXULWDWH�VLPLODUD�SHQWUX�D�HVWLPD�PDUMD�riscului de credit.

5LVFXO�GH�SLDWD $FWLYLWDWLOH�6RFLHWDWLL�R�H[SXQ�LQ�SULQFLSDO�OD�ULVFXUL�¿QDQFLDUH�SUHFXP�PRGL¿FDUHD�SUHWXULORU�GH�SLDWD�DOH�EXQXULORU�YDQGXWH��ULVFXO�GH�FXUV�YDOXWDU�VL�ULVFXO�GH�UDWD�D�GREDQ]LL��6RFLHWDWHD�D�LQFKHLDW�FRQWUDFWH�GH�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�SHQWUX�D�VL�JHVWLRQD�H[SXQHUHD�OD�ULVFXO�GH�FXUV�GH�VFKLPE�VL�ULVFXO�GH�SUHW��$FHVWHD�FRQVWDX�LQ�� � � � � ���FRQWUDFWH�VZDS�SHQWUX�D�JHVWLRQD�ULVFXO�GH�SUHW�LQ�YDQ]DUHD�DOXPLQLXOXL�SH�ED]D�FRWDWLLORU�VSHFL¿FH�GH�OD�%XUVD�GH�0HWDOH�GH�OD�/RQGUD��/0(��� � � � � ���FRQWUDFWH�IRUZDUG�SH�FXUV�GH�VFKLPE��SHQWUX�D�JHVWLRQD�ULVFXO�YDOXWDU�FH�UH]XOWD�GLQ�YDQ]DULOH�LQ�86'�� � � ���FRQWUDFWH�GH�WLS�RSWLXQL��DYDQG�FD�VFRS�SURWHMDUHD�ÀX[XULORU�GH�QXPHUDU�DOH�6RFLHWDWLL�GH�LPSDFWXO�DGYHUV�DO�VFDGHULL�SUHWXOXL�DOXPLQLXOXL�� 0DQDJHPHQWXO�ULVFXOXL�YDOXWDU Societatea are operatiuni pe plan international si inregistreaza tranzactii care sunt denominate in valute straine. Astfel, Societatea HVWH�H[SXVD�ULVFXOXL�YDOXWDU�FH�UH]XOWD�GLQ�GLIHULWH�ÀXFWXDWLL�DOH�YDOXWHORU�IDWD�GH�PRQHGD�GH�UDSRUWDUH��LQ�VSHFLDO�DOH�HXUR�VL�DOH�GRODUXOXL�DPHULFDQ��5LVFXO�YDOXWDU�UH]XOWD�GLQ�WUDQ]DFWLL�FRPHUFLDOH�YLLWRDUH��GLQ�DFWLYH�VL�GLQ�GDWRULL��([SXQHUHD�OD�ÀXFWXDWLLOH�FXUVXOXL�GH�VFKLPE�este gestionata in limita unor parametri aprobati prin politici, prin folosirea contractelor de schimb valutar la termen. Politica de PDQDJHPHQW�DO�ULVFXOXL�D�6RFLHWDWLL�D�IRVW�GH�D�DFRSHUL�LPSRWULYD�ULVFXOXL�DSUR[LPDWLY�����GLQ�ÀX[XULOH�GH�QXPHUDU�DQWLFLSDWH��YDQ]DUL�VL�cumparari) in USD, in masura in care piata a permis acest lucru cu costuri rezonabile.

([SXQHUHD�OD�ULVFXO�YDOXWDU�D�6RFLHWDWLL�UH]XOWD�GLQ�� � � � � ����WUDQ]DFWLL��YDQ]DUL�FXPSDUDUL��IRDUWH�SUREDELOH��GHQRPLQDWH�LQ�YDOXWH�VWUDLQH�� � � � � ����DQJDMDPHQWH�IHUPH�GHQRPLQDWH�LQ�YDOXWH�VWUDLQH��VL� � � � � � - active si datorii monetare (in special creante si datorii comerciale si imprumuturi) denominate in valute straine.

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Valuta in care sunt denominate EUR USD Altele 7RWDO���GHFHPEULH�����7RWDO�DFWLYH�PRQHWDUH 16.657 38.804 28 ��������7RWDO�GDWRULL�PRQHWDUH 51.550 520.968 101 ���������

���GHFHPEULH�����7RWDO�DFWLYH�PRQHWDUH 32.022 192.490 28 ���������7RWDO�GDWRULL�PRQHWDUH 92.581 713.139 974 ���������

�$FHVWHD�QX�LQFOXG�LQVWUXPHQWHOH�¿QDQFLDUH�GHULYDWH

$QDOL]D�GH�VHQ]LWLYLWDWH�OD�FXUVXO�GH�VFKLPE

6RFLHWDWHD�HVWH�H[SXVD�LQ�SULQFLSDO�OD�HXUR�VL�GRODUL�DPHULFDQL��,Q�WDEHOXO�XUPDWRU�HVWH�SUH]HQWDWD�VHQ]LWLYLWDWHD�6RFLHWDWLL�FD�LPSDFW�DO�XQHL�VFDGHUL�FX�����LQ�DFHVWH�YDOXWH�IDWD�GH�OHX������HVWH�UDWD�IRORVLWD�SHQWUX�FDOFXOXO�VHQ]LWLYLWDWLL�DWXQFL�FDQG�VH�UDSRUWHD]D�LQWHUQ�riscul valutar catre persoanele cheie din conducere si aceasta reprezinta cea mai buna estimare a managementului a unei posibile PRGL¿FDUL�LQ�FXUVXULOH�GH�VFKLPE��$QDOL]D�GH�VHQ]LWLYLWDWH�LQFOXGH�GRDU�DFWLYHOH�VL�SDVLYHOH�PRQHWDUH�LQ�VROG��GHQRPLQDWH�LQ�YDOXWH�VWUDLQH�VL�DMXVWHD]D�FRQYHUVLD�ORU�OD�VIDUVLWXO�SHULRDGHL�GH�UDSRUWDUH�SHQWUX�R�FUHVWHUH�GH�����D�FXUVXOXL�YDOXWHL�VWUDLQH��$QDOL]D�GH�VHQ]LWLYLWDWH�include imprumuturi denominate in alta moneda decat cea functionala.

2�GHSUHFLHUH��DSUHFLHUH��FX�����D�(85�VL�86'��DVD�FXP�HVWH�LQGLFDW�PDL�MRV��IDWD�GH�521�OD����GHFHPEULH�DU�FUHVWH��VFDGHD��SUR¿WXO�VDX�SLHUGHUHD�VL�FDSLWDOXULOH�SURSULL�FX�VXPHOH�SUH]HQWDWH�PDL�MRV��� � � � �

Moneda de denominare EUR USDMoneda functionala RON RON

���GHFHPEULH�����6LWXDWLD�GH�SUR¿W�VDX�SLHUGHUH -3.489 1) -48.216 2)

Capitaluri proprii - -

���GHFHPEULH�����6LWXDWLD�GH�SUR¿W�VDX�SLHUGHUH -6.056 1) -52.065 2)

Capitaluri proprii - -

1) $FHDVWD�YDULDWLH�HVWH�LQ�PRG�VSHFLDO�DWULEXLELOD�H[SXQHULL�OD�(85�SHQWUX�LPSUXPXWXULOH�VL�GDWRULLOH�GHQRPLQDWH�LQ�DFHDVWD�PRQHGD��H[LVWHQWH�LQ�VROG�OD�VIDUVLWXO�SHULRDGHL�GH�UDSRUWDUH�� � � � � �2)�$FHDVWD�YDULDWLH�HVWH�LQ�PRG�VSHFLDO�DWULEXLELOD�H[SXQHULL�OD�86'�SHQWUX�LPSUXPXWXULOH�SH�WHUPHQ�OXQJ�VL�VFXUW�GHQRPLQDWH�LQ�DFHDVWD�PRQHGD��H[LVWHQWH�LQ�VROG�OD�VIDUVLWXO�SHULRDGHL�GH�UDSRUWDUH��

$QDOL]D�GH�VHQ]LWLYLWDWH�GH�PDL�VXV�QX�LQFOXGH�LPSDFWXO�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH��FDUH�VXQW�DQDOL]DWH�PDL�MRV�� � �

,Q�FHHD�FH�SULYHVWH�LQVWUXPHQWHOH�GHULYDWH�LQFRUSRUDWH��R�PRGL¿FDUH�SDUDOHOD�D�UDWHL�GH�VFKLPE�521�86'�FX�����DU�VFDGHD���FUHVWH�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�FX���������PLL�521���FX��������PLL�521��OD����GHFHPEULH���������������PLL�521����������PLL�521��� �

&RQWUDFWH�IRUZDUG�SH�FXUVXO�GH�VFKLPE Societatea a intrat in contracte la termen pe cursul de schimb, pentru termene ce nu depaseau 5 ani, pentru a se acoperi impotriva riscului valutar rezultand din vanzari viitoare in USD si cheltuieli operationale in RON. Acestea au fost desemnate ca instrumente de DFRSHULUH�D�ÀX[XULORU�GH�QXPHUDU�LPSRWULYD�ULVFXOXL�YDOXWDU�� � � � � �

Ultimul din aceste contracte de hedging a fost decontat in 2012, moment la care sumele inregistrate anterior in rezerve au fost UHFODVL¿FDWH�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH��3LHUGHUHD�UHDOL]DWD�GLQ�FRQWUDFWHOH�OD�WHUPHQ�SH�FXUVXO�GH�VFKLPE�SUH]HQWDWD�LQ�FDWHJRULD��FDVWLJXUL����SLHUGHUL��GLQ�FXUVXO�GH�VFKLPE��LQ������D�IRVW�GH��������PLL�521��/D����GHFHPEULH������VL������QX�PDL�H[LVWDX�LQ�VROG�contracte la termen pe cursul de schimb.

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Alro S.A. Raport anual 201347

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0DQDJHPHQWXO�ULVFXOXL�GH�GREDQGD 6RFLHWDWHD�QX�DUH�DFWLYH�VHPQL¿FDWLYH�SXUWDWRDUH�GH�GREDQGD��DVWIHO�ÀX[XULOH�GH�QXPHUDU�GLQ�YHQLWXUL�RSHUDWLRQDOH�VXQW�LQ�PDUH�SDUWH�LQGHSHQGHQWH�GH�PRGL¿FDULOH�UDWHORU�GH�GREDQGD�GLQ�SLDWD�� � � � � � 5LVFXO�GH�UDWD�D�GREDQ]LL�DO�6RFLHWDWLL�SURYLQH�GLQ�LPSUXPXWXUL��&UHGLWHOH�SULPLWH�FX�UDWH�GH�GREDQGD�YDULDELOH�H[SXQ�6RFLHWDWHD�OD�ULVFXO�GH�UDWD�D�GREDQ]LL�SH�ÀX[XULOH�GH�QXPHUDU��LQ�WLPS�FH�FUHGLWHOH�SULPLWH�FX�UDWH�GH�GREDQGD�¿[H�H[SXQ�6RFLHWDWHD�OD�ULVFXO�GH�UDWD�D�GREDQ]LL�SULYLQG�YDORDUHD�MXVWD��5DWHOH�GH�GREDQGD�SHQWUX�IDFLOLWDWLOH�GH�LPSUXPXW�H[LVWHQWH�DOH�6RFLHWDWLL�VXQW�ED]DWH�SH�/,%25�SHQWUX�creditele in USD, pe EURIBOR pentru creditele in EUR si pe ROBOR pentru creditele in RON. Societatea se imprumuta pe termen lung in mare parte cu rate de dobanda variabile.

([SXQHUHD�6RFLHWDWLL�OD�YDULDWLLOH�UDWHORU�GH�GREDQGD�SH�DFWLYHOH�VL�GDWRULLOH�¿QDQFLDUH�HVWH�GHWDOLDWD�LQ�VHFWLXQHD��0DQDJHPHQWXO�ULVFXOXL�de lichiditate" a acestei note. $QDOL]D�GH�VHQ]LWLYLWDWH�D�UDWHORU�GH�GREDQGD� $QDOL]D�GH�VHQ]LWLYLWDWH�GH�PDL�MRV�D�IRVW�GHWHUPLQDWD�SH�ED]D�H[SXQHULL�OD�ÀXFWXDWLLOH�UDWHORU�GH�GREDQGD�SHQWUX�LPSUXPXWXULOH�GHQRPLQDWH�LQ�(85��86'�VL�521�FX�UDWH�GH�GREDQGD�YDULDELOH��H[LVWHQWH�LQ�VROG�OD�GDWD�UDSRUWDULL��SUHVXSXQDQG�FD�DFHVWHD�UDPDQ�constante in timpul anului. 'DFD�UDWHOH�GH�GREDQGD�DU�¿�FX�����SXQFWH�ED]D�PDL�PLFL���PDL�PDUL��WRDWH�FHOHODOWH�YDULDELOH�UDPDQDQG�FRQVWDQWH��SUR¿WXO�6RFLHWDWLL�DU�FUHVWH���GHVFUHVWH�SHQWUX�DQXO�LQFKHLDW�OD����GHFHPEULH������FX�������PLL�521��������������PLL�521����� � � �

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5LVFXO�GH�SUHW�HVWH�ULVFXO�FD�YHQLWXULOH�YLLWRDUH�DOH�6RFLHWDWLL�VD�¿H�LPSDFWDWH�QHJDWLY�GH�VFKLPEDULOH�SUHWXOXL�GH�SLDWD�DO�DOXPLQLXOXL��3ROLWLFD�LQWHUQD�D�6RFLHWDWLL�HVWH�GH�D�JHVWLRQD�ULVFXULOH�LGHQWL¿FDWH�LQ�OHJDWXUD�FX�SUHWXO�PDUIXULORU�LQ�PRG�QDWXUDO�DWXQFL�FDQG�HVWH�SRVLELO��LDU�SHQWUX�R�SDUWH�GLQ�FDQWLWDWHD�UDPDVD��H[SXVD�OD�ULVF��GH�D�LQWUD�LQ�FRQWUDFWH�VZDS�SH�SUHWXO�DOXPLQLXOXL�VL�RSWLXQL�GH�WLS�UDWLR�FROODU��UHVSHFWLY�FXPSDUDQG�RSWLXQL�SXW�¿QDQWDWH�SDUWLDO�SULQ�YDQ]DUHD�GH�RSWLXQL�FDOO�� &RQWUDFWH�VZDS�SH�PDUIXUL

,Q������VL�������6RFLHWDWHD�D�LQWUDW�LQ�FRQWUDFWH�VZDS�SH�DOXPLQLX�FX�LQVWLWXWLL�FX�R�EXQD�UHSXWDWLH�SHQWUX�D�VL�DFRSHUL�YDQ]DULOH�OD�SUHW�¿[�LPSRWULYD�ULVFXOXL�GH�ÀXFWXDWLL�DGYHUVH�DOH�SLHWHL��DVWIHO�FD�D�YDQGXW�UHVSHFWLYHOH�FDQWLWDWL�OD�SUHW�¿[��SULPLQG�GH�OD�FRQWUDSDUWLGD�XQ�SUHW�YDULDELO��YDODELO�OD�PRPHQWXO�YDQ]DULORU��VL�DVWIHO�DVLJXUDQGX�VL�XQ�ÀX[�GH�QXPHUDU�LQ�FRQFRUGDQWD�FX�HYROXWLD�SLHWHL�� � �

/D����GHFHPEULH�������R�FDQWLWDWH�GH�������WRQH�GH�YDQ]DUL�SUHYL]LRQDWH�HUDX�DFRSHULWH�LPSRWULYD�ULVFXOXL�GH�PRGL¿FDUL�DGYHUVH�DOH�SUHWXOXL�DOXPLQLXOXL�SULQ�FRQWUDFWH�VZDS�SHQWUX�������OD����GHFHPEULH�����������WRQH�� 'DWRULWD�IDSWXOXL�FD�V�DX�LQFKHLDW�DVWIHO�GH�FRQWUDFWH�VZDS�SH�DOXPLQLX��FODVL¿FDWH�FD�VL�GHULYDWLYH��VLWXDWLD�SR]LWLHL�¿QDQFLDUH�D�6RFLHWDWLL�HVWH�H[SXVD�PRGL¿FDULORU�LQ�SUHWXO�DOXPLQLXOXL��9DORDUHD�MXVWD�D�FRQWUDFWHORU�VZDS�VH�ED]HD]D�SH�FRWDWLD�DOXPLQLXOXL�OD�%XUVD�GH�0HWDOH�de la Londra. &RQWUDFWHOH�IRUZDUG�SH�PDUIXUL�VXQW�PDVXUDWH�OD�YDORDUH�MXVWD�SULQ�IRORVLUHD�XQXL�PRGHO�GH�ÀX[XUL�GH�QXPHUDU�DFWXDOL]DWH��FDUH�DFWXDOL]HD]D�ÀX[XULOH�GH�QXPHUDU�FRQWUDFWXDOH�SULQ�IRORVLUHD�XQRU�UDWH�GH�GLVFRXQW�GHULYDWH�GLQ�GDWH�REVHUYDELOH�LQ�SLDWD��FXUED�SUHWXOXL�aluminiului (LME), cursul de schimb EUR/RON si curba dobanzii pentru EUR.

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Alro S.A. Raport anual 201348

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7DEHOXO�XUPDWRU�SUH]LQWD�LQIRUPDWLL�GHVSUH�FRQWUDFWHOH�VZDS�VHPQL¿FDWLYH�DOH�6RFLHWDWLL�GHFRQWDWH�LQ�QXPHUDU��6XPHOH�FRQWUDFWXDOH�VXQW�folosite pentru a calcula volumul si media preturilor care se schimba in cadrul contractelor.

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contractValoare contract 9DORDUH�MXVWD

Aluminiu mii tone EUR/tona EUR '000 1) RON '000���GHFHPEULH�����6ZDS���SODWD�SUHW�¿[�2) 3.699 1.325 4.903 -143 7RWDO ������� ������� ������� ������

���GHFHPEULH�����6ZDS���SODWD�SUHW�¿[�2) 462 1.592 736 -14 7RWDO ����� ������� ����� �����

1) 1RWLRQDOXO�UHSUH]LQWD�YDORDUHD�QRPLQDOD�D�FRQWUDFWHORU�OD�SUHWXO�¿[�VSHFL¿FDW��GDU�QX�HVWH�R�PDVXUD�D�H[SXQHULL�OD�ULVF�VDX�D�YDORULL�2) Preturile variabile ale aluminiului in viitor se bazeaza pe preturile de referinta (LME) aplicabile la data restabilirii pretului. 6RFLHWDWHD�GHVHPQHD]D�WRDWH�FRQWUDFWHOH�VZDS�SH�DOXPLQLX�FD�VL�LQVWUXPHQWH�GH�DFRSHULUH�D�ÀX[XULORU�GH�QXPHUDU��/D����GHFHPEULH�������YDORDUHD�ORU�MXVWD�GH�����PLL�521�HUD�LQUHJLVWUDWD�LQ�GHELWXO�FDSLWDOXULORU�SURSULL�FD�VL�UH]HUYD�GLQ�KHGJLQJ��OD����GHFHPEULH�������14 mii RON). ,Q�������SLHUGHUHD�UHDOL]DWD�GLQ�FRQWUDFWH�VZDS�SH�DOXPLQLX��LQFOXVD�LQ�YHQLWXUL�GLQ�YDQ]DUL��D�IRVW�GH�������PLL�521��SH�������SLHUGHUH�neta de 530 mii RON). &RQWUDFWHOH�VZDS�SH�DOXPLQLX�VXQW�FODVL¿FDWH�SH�QLYHOXO���DO�LHUDUKLHL�GH�PDVXUDUH�D�YDORULL�MXVWH��

2SWLXQL�SH�DOXPLQLX ,Q�������LQ�VFRSXO�GH�D�VL�SURWHMD�SUR¿WXO�GLQ�SURGXFWLD�VXSOLPHQWDUD�SUHYL]LRQDWD�SHQWUX�SHULRDGD�DXJXVW��������GHFHPEULH�������6RFLHWDWHD�D�LQFKHLDW�R�VHULH�GH�RSWLXQL�GH�WLS������FROODU��OXDQG�R�SR]LWLH�GH�FXPSDUDUH�SH�RSWLXQL�SXW�HXURSHQH��FDUH�JDUDQWDX�XQ�SUHW�PHGLX�OXQDU�GH�PLQLPXP�������86'�WRQD�SHQWUX��������WRQH�DOXPLQLX��$FHVWHD�DX�IRVW�SDUWLDO�¿QDQWDWH�SULQ�SR]LWLL�GH�YDQ]DUH�SH�optiuni call europene, pentru intreaga cantitate de aluminiu din optiunile put, pentru preturi strike situate intre 3.100 USD/tona si 3.300 USD/tona. 2SWLXQLOH�HUDX�FRQWUDFWH�RYHU�WKH�FRXQWHU��27&��FX�EDQFL�GH�SULP�UDQJ�VL�DX�IRVW�GHFRQWDWH�OXQDU�LQ������VL�������XOWLPD�GHFRQWDUH�DYDQG�ORF�LQ�GHFHPEULH�������DVWIHO�LQFDW�OD����GHFHPEULH������VL������QX�PDL�H[LVWDX�RSWLXQL�LQ�VROG�� � � � � 6RFLHWDWHD�D�GHVHPQDW�YDORDUHD�LQWULQVHFD�D�RSWLXQLORU�FD�LQVWUXPHQW�SHQWUX�DFRSHULUHD�ÀX[XULORU�GH�QXPHUDU��3RUWLXQHD�H¿FLHQWD�D�valorii intrinseci a optiunilor, care a fost inregistrata in creditul altor venituri globale ca si rezerva din hedging, a fost 0 la 31 decembrie 2013 si 2012.

,Q�DQXO�������QX�DX�H[LVWDW�WUDQ]DFWLL�FX�RSWLXQL�FDUH�VD�DIHFWH]H�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�VL�D�DOWRU�YHQLWXUL�JOREDOH��,Q�������VXPD�UHFODVL¿FDWD�GLQ�UH]HUYH�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�LQ�FDGUXO�YHQLWXULORU�GLQ�YDQ]DUL�D�IRVW�GH���������PLL�521��LQ�WLPS�FH�PRGL¿FDUHD�GH�YDORDUH�MXVWD��DOWD�GHFDW�YDORDUHD�LQWULQVHFD���SUHFXP�VL�SLHUGHUHD�GLQ�RSWLXQLOH�QHH[HUFLWDWH��LQVXPDQG�������PLL�521�QHW��D�IRVW�LQUHJLVWUDWD�LQ�DQXO������LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�OD�FDWHJRULD��$OWH�YHQLWXUL�¿QDQFLDUH�QHWH��� � � � 2SWLXQLOH�SH�DOXPLQLX�DX�IRVW�FODVL¿FDWH�SH�QLYHOXO���DO�LHUDUKLHL�GH�PDVXUDUH�D�YDORULL�MXVWH�� � � � � �

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In 2010, Societatea a intrat intr-un contract de furnizare de energie electrica pe termen lung, valabil pana in ianuarie 2018. Formula de SUHW�FRQWLQHD�R�DMXVWDUH�OHJDWD�GH�SUHWXO�DOXPLQLXOXL��/0(��VL�XQD�OHJDWD�GH�FXUVXO�GH�VFKLPE��$FHVWHD�QX�HUDX�OHJDWH�VWUDQV�VL�GLUHFW�GH�FRQWUDFWXO�JD]GD��DVWIHO�LQFDW�DX�UHSUH]HQWDW�XQ�LQVWUXPHQW�¿QDQFLDU�GHULYDW�LQFRUSRUDW�LQ�FRQWUDFWXO�JD]GD��FDUH�D�WUHEXLW�FRQWDELOL]DW�VHSDUDW��OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�� � � � � �

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Alro S.A. Raport anual 201349

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In 2013, Societatea a revizuit modelul folosit pentru evaluare si a regandit metoda de separare a instrumentului derivat incorporat compus. 'UHSW�XUPDUH��LQVWUXPHQWXO�¿QDQFLDU�GHULYDW�LQFRUSRUDW�FRPSXV��FDUH�D�IRVW�VHSDUDW�GH�FRQWUDFWXO�JD]GD��FRQVWD�LQ�SDWUX�SDUWL�������VHULL�GH�FRQWUDFWH�OXQDUH�GH�YDQ]DUH�DOXPLQLX�OD�SUHW�¿[�GHQRPLQDW�LQ�521��SDQD�LQ�LDQXDULH�������DO�FDURU�QRWLRQDO�VH�GHWHUPLQD�SH�ED]D�FDQWLWDWLORU�GH�DOXPLQLX�VSHFL¿FDWH�LQ�FRQWUDFW��QRWLRQDOXO�VH�GHWHUPLQD�SH�ED]D�FDQWLWDWLORU�GH�DOXPLQLX�VSHFL¿FDWH�LQ�FRQWUDFWXO�de furnizare de energie, reprezentand cea mai buna estimare a Conducerii societatii la data de incepere a contractului si la data UHQHJRFLHULL��D�FDQWLWDWLORU�GH�HQHUJLH�FH�XUPDX�D�¿�DFKL]LWLRQDWH�� � � � � �- o serie de contracte lunare de cumparare optiuni call pe aluminiu, corespunzand pragului superior al pretului energiei stipulat in actul DGLWLRQDO��� � � � �- o serie de contracte lunare de vanzare optiuni de "put" pe aluminiu, corespunzand pragului inferior al pretului energiei stipulat in actul DGLWLRQDO��� � � � ���R�VHULH�GH�FRQWUDFWH�OXQDUH�GH�YDQ]DUH�RSWLXQL��SXW���XQGH�SUHWXO�GH�UHIHULQWD�HVWH�XQ�LQGH[�DO�SUHWXOXL�HQHUJLHL� 6RFLHWDWHD�D�FRQWDELOL]DW�LQVWUXPHQWXO�GHULYDW�LQFRUSRUDW�FRPSXV�OD�YDORDUH�MXVWD�SULQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH��FX�HIHFW�UHWURVSHFWLY��1RXD�PHWRGD�GH�HYDOXDUH�D�UH]XOWDW�LQ�UHVWDWDUHD�FLIUHORU�FRPSDUDWLYH�SUH]HQWDWH�LQ�VLWXDWLLOH�VLWXDWLLOH�¿QDQFLDUH�DOH�6RFLHWDWLL��FX�LPSDFWXO�XUPDWRU�� � � � � �

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6LWXDWLD�SR]LWLHL�¿QDQFLDUH$FWLYH����GDWRULL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH��SH�WHUPHQ�OXQJ 245.202 -35.506 209.696 $FWLYH����GDWRULL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH��SH�WHUPHQ�VFXUW 70.218 49.032 119.250 &UHDQWH����GDWRULL��QHWH�GLQ�LPSR]LWXO�SH�SUR¿W�DPDQDW�DIHUHQW -50.467 -2.164 -52.631 Rezerve din instrumente de acoperire (credit) / debit -264.953 264.953 - Rezultatul reportat - -233.127 -233.127 &DVWLJ��SLHUGHUH��LQ�SHULRDGD - ��������� ���������

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5DSRUWDW�LQLWLDO ,PSDFW�GLQ�UHVWDWDUH 5HVWDWDW6LWXDWLD�SR]LWLHL�¿QDQFLDUH$FWLYH����GDWRULL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH��SH�WHUPHQ�OXQJ -43.015 70.726 27.711 $FWLYH����GDWRULL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH��SH�WHUPHQ�VFXUW -23.532 62.659 39.127 Rezerve din instrumente de acoperire (credit) / debit -205.970 205.970 - Rezultatul reportat - 276.315 276.315 &DVWLJ��SLHUGHUH��LQ�SHULRDGD ���������� �������� ����������

6LWXDWLD�GH�SUR¿W�VDX�SLHUGHUHVenituri din vanzari 70.218 -70.218 - 3LHUGHUL�GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQFRUSRUDWH -381.967 119.859 -262.108 &KHOWXLDOD����YHQLW��GLQ�LPSR]LWXO�SH�SUR¿W 39.232 13.399 52.631 &DVWLJ��SLHUGHUH��LQ�SHULRDGD ���������� �������� ����������

6LWXDWLD�DOWRU�YHQLWXUL�JOREDOH(OHPHQWH�FDUH�DU�SXWHD�¿�UHFODVL¿FDWH�XOWHULRU�LQ�VLWXDWLD�GH�SUR¿W�VDX�SLHUGHUHRezerva din instrumente de acoperire reciclata -70.218 70.218 - ,PSR]LWXO�SH�SUR¿W�DIHUHQW 11.235 -11.235 - $OWH�YHQLWXUL��FKHOWXLHOL��JOREDOH�SHQWUX�SHULRDGD ��������� �������� - 7RWDO�YHQLWXUL��FKHOWXLHOL��JOREDOH�SHQWUX�SHULRDGD ���������� ��������� ����������

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Alro S.A. Raport anual 201350

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&DVWLJXO�GLQ�PRGL¿FDUHD�GH�YDORDUH�MXVWD�D�LQVWUXPHQWXOXL�GHULYDW�LQFRUSRUDW�LQ�DQXO�������LQ�VXPD�GH���������PLL�521��D�IRVW�FUHGLWDW�LQ�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH��¿LQG�SUH]HQWDW�LQ�FDWHJRULD��&DVWLJXUL����SLHUGHUL��GLQ�LQVWUXPHQWH�¿QDQFLDUH�GHULYDWH�LQFRUSRUDWH���SH�DQXO�������SLHUGHUH�GH���������PLL�521�UHVWDWDWD�DVD�FXP�D�IRVW�GHVFULV�PDL�VXV�� 2�DOWD�VXPD�GH��������PLL�521��������QLO��D�IRVW�GHELWDWD�LQ�6LWXDWLD�GH�SUR¿W�VDX�SLHUGHUH�FD�VL��FRVW�FX�HQHUJLD��LQ�FDWHJRULD��&RVWXO�EXQXULORU�YDQGXWH���¿LQG�YDORDUHD�MXVWD�D�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH�GHFRQWDWH�OXQDU�LQ�WLPSXO�DQXOXL�� � � � La 31 decembrie 2013, soldul derivativului incorporat este un activ in valoare de 153.566 mii RON, din care 110.102 mii RON reprezinta SDUWHD�SH�WHUPHQ�OXQJ��LDU��������PLL�521�VXQW�SH�WHUPHQ�VFXUW��OD����GHFHPEULH��������������PLL�521�SH�WHUPHQ�OXQJ�VL��������PLL�RON pe termen scurt, restatati cum este descris mai sus). 5H]XOWDWXO�UHSRUWDW�GLQ�LQVWUXPHQWXO�¿QDQFLDU�GHULYDW�LQFRUSRUDW��LQFOXV�LQ�6,WXDWLD�SR]LWLHL�¿QDQFLDUH�OD����GHFHPEULH�������HVWH�XQ�VROG�FUHGLWRU�GH��������PLL�521��OD����GHFHPEULH���������������PLL�521��UHVWDWDWL�FXP�HVWH�GHVFULV�PDL�VXV��� � � �

,QVWUXPHQWHOH�¿QDQFLDUH�GHULYDWH�LQFRUSRUDWH�DX�IRVW�FODVL¿FDWH�SH�QLYHOXO���DO�LHUDUKLHL�GH�PDVXUDUH�D�YDORULL�MXVWH�� � �

1X�DX�H[LVWDW�WUDQVIHUXUL�LQWUH�QLYHOXULOH�LHUDUKLHL�GH�PDVXUDUH�D�YDORULL�MXVWH�IRORVLWH�OD�HYDOXDUHD�LQVWUXPHQWHORU�¿QDQFLDUH�� � �

6RFLHWDWHD�QX�DUH�LQVWUXPHQWH�¿QDQFLDUH�FODVL¿FDWH�SH�QLYHOXO���GH�PDVXUDUH�D�YDORULL�MXVWH�� � � � � �

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- 143

Derivative incorporate 153.566 - 7RWDO ��������� �����'LQ�FDUH�pe termen lung 110.102 - pe termen scurt 43.464 143

���GHFHPEULH�����Contracte forward pe aluminiu - desemnate ca si instrumente de DFRSHULUH�D�ÀX[XULORU�GH�QXPHUDU

- 14

Derivative incorporate 66.838 - 7RWDO �������� ����GLQ�FDUH�pe termen lung 27.711 - pe termen scurt 39.127 14

9DORULOH�MXVWH�SR]LWLYH�DOH�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH�IRORVLWH�SHQWUX�DFRSHULUHD�ULVFXOXL�VXQW�FODVL¿FDWH�FD�DFWLYH��LDU�FHOH�QHJDWLYH�ca datorii. 1X�DX�H[LVWDW�LQH¿FLHQWH�GLQ�UHODWLL�GH�KHGJLQJ�FDUH�VD�¿H�LQUHJLVWUDWH�LQ�DQLL�LQFKHLDWL�OD����GHFHPEULH������VL������� � �

,Q������VL�������QX�DX�H[LVWDW�PRGL¿FDUL�VHPQL¿FDWLYH�LQ�FRQGLWLLOH�HFRQRPLFH�VDX�GH�DFWLYLWDWH�FDUH�VD�DIHFWH]H�YDORDUHD�MXVWD�D�DFWLYHORU�VL�GDWRULLORU�¿QDQFLDUH�DOH�6RFLHWDWLL��FX�H[FHSWLD�YRODWLOLWDWLL�QRUPDOH�D�SUHWXOXL�DOXPLQLXOXL�SH�SLHWHOH�LQWHUQDWLRQDOH�VL�D�FXUVXULORU�GH�VFKLPE��,Q�DFHODVL�WLPS��6RFLHWDWHD�HVWH�DIHFWDWD�GH�VFKHPHOH�GH�VXSRUW�SH�FDUH�*XYHUQXO�OH�DUH�LPSOHPHQWDWH�SHQWUX�D�VXVWLQH�energia verde, care duc la costuri cu energia mai mari. Din cauza nivelului scazut al pretului aluminiului pe piata, Societatea nu a mai intrat in relatii de hedging in 2013, in afara celor SUH]HQWDWH�LQ�DFHDVWD�1RWD��DFHVWHD�QHPDL¿LQG�H¿FLHQWH�GLQ�SXQFW�GH�YHGHUH�HFRQRPLF��'HVL�DFWLYLWDWHD�SULQFLSDOD�D�6RFLHWDWLL�HVWH�GH�D�YLQGH�SURGXVHOH�SURSULL�OD�SUHWXUL�GH�SLDWD��6RFLHWDWHD�PRQLWRUL]HD]D�DWHQW�SLDWD�DVWIHO�LQFDW�VD�EHQH¿FLH]H�GH�RULFH�RSRUWXQLWDWL�DU�SXWHD�DSDUHD�SHQWUX�D�LVL�SURWHMD�SUR¿WXULOH�LPSRWULYD�YRODWLOLWDWLL�ULGLFDWH�D�SUHWXULORU�PDUIXULORU�� � � � � �

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Alro S.A. Raport anual 201351

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$QDOL]D�GH�VHQ]LWLYLWDWH�OD�SUHWXO�PDUIXULORU /D����GHFHPEULH�������R�PRGL¿FDUH�SDUDOHOD�LQ�VXV�VDX�LQ�MRV�D�FXUEHL�IRUZDUG�D�SUHWXOXL�DOXPLQLXOXL��HJDOD�FX�����86'�GLQ�SUHWXO�/0(�&DVK�DO�DOXPLQLXOXL��DU�FUHVWH���VFDGHD�FDSLWDOXULOH�SURSULL�FX�������PLL�521��OD����GHFHPEULH�����������FD�UH]XOWDW�DO�FUHVWHULL�VFDGHULL�PRGL¿FDULORU�GH�YDORDUH�MXVWD�D�FRQWUDFWHORU�VZDS�SH�DOXPLQLX�GHVHPQDWH�FD�LQVWUXPHQWH�GH�DFRSHULUH�D�ULVFXULORU��,Q�FHHD�FH�SULYHVWH�LQVWUXPHQWHOH�GHULYDWH�LQFRUSRUDWH�LQ�FRQWUDFWXO�GH�HQHUJLH��R�PRGL¿FDUH�SDUDOHOD�LQ�VXV�VDX�LQ�MRV�D�FXUEHL�IRUZDUG�D�DOXPLQLXOXL��HJDOD�FX�����86'�SHU�WRQD��DU�VFDGHD���FUHVWH�FRQWXO�GH�SUR¿W�VDX�SLHUGHUH�FX���������PLL�521���FX��������PLL�521��OD����GHFHPEULH�������-21.618 mii RON / 20.660 mii RON).

0DQDJHPHQWXO�ULVFXOXL�GH�FUHGLW 5LVFXO�GH�FUHGLW�VH�UHIHUD�OD�ULVFXO�FD�XQ�SDUWHQHU�GH�DIDFHUL�VD�QX�LVL�RQRUH]H�REOLJDWLLOH�FRQWUDFWXDOH��UH]XOWDQG�LQWU�R�SLHUGHUH�¿QDQFLDUD�SHQWUX�6RFLHWDWH��6RFLHWDWHD�D�DGRSWDW�R�SROLWLFD�GH�D�WUDQ]DFWLRQD�GRDU�FX�SDUWHQHUL�GH�LQFUHGHUH�VL�GH�D�REWLQH�JDUDQWLL�VX¿FLHQWH�DFROR�XQGH�HVWH�FD]XO��SHQWUX�D�PLQLPL]D�ULVFXO�GH�SLHUGHUL�¿QDQFLDUH�UH]XOWDWH�GLQ�QHRQRUDUHD�REOLJDWLLORU��&DOLWDWHD�¿QDQFLDUD�D�GHELWRULORU�HVWH�SHUPDQHQW�PRQLWRUL]DWD��LDU�6RFLHWDWHD�DUH�R�H[SXQHUH�OD�FUHGLW�GLVWULEXLWD�LQWUH�FRQWUDSDUWLGH�DJUHDWH��([SXQHUHD�OD�ULVFXO�GH�FUHGLW�HVWH�FRQWURODWD�SULQ�OLPLWH�DIHUHQWH�¿HFDUXL�GHELWRU��FH�VXQW�UHYL]XLWH�VL�DSUREDWH�GH�FDWUH�&RQGXFHUH�� � � � �

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Responsabilitatea in ultima instanta pentru managementul riscului de lichiditate este a Consiliului de Administratie, care a elaborat XQ�FDGUX�GH�PDQDJHPHQW�DO�ULVFXOXL�GH�OLFKLGLWDWH�DGHFYDW�SHQWUX�JHVWLRQDUHD�¿QDQWDULL�VL�D�QHFHVLWDWLORU�GH�OLFKLGLWDWL�SH�WHUPHQ�VFXUW��mediu si lung. Societatea isi administreaza riscul de lichiditate pastrand rezerve adecvate, facilitati bancare si facilitati de creditare, PRQLWRUL]DQG�FRQWLQXX�ÀX[XULOH�GH�QXPHUDU�SUHYL]LRQDWH�VL�DFWXDOH�VL�XUPDULQG�LQ�SDUDOHO�PDWXULWDWLOH�DFWLYHORU�VL�GDWRULLORU�¿QDQFLDUH��,Q�Nota 23 se regasesc facilitati suplimentare netrase, la dispozitia Societatii pentru a-si reduce riscul de lichiditate.

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���GHFHPEULH������UHVWDWDW Imprumuturi (capital si dobanzi viitoare estimate) 154.407 574.273 3.603 732.283 Datorii comerciale si alte datorii monetare 312.508 - - 312.508 7RWDO ��������� ��������� ������� �����������

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Alro S.A. Raport anual 201352

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��9DORDUHD�MXVWD�D�DFWLYHORU�VL�GDWRULLORU�FX�WHUPHQL�VL�FRQGLWLL�VWDQGDUG�VL�WUDQ]DFWLRQDWH�SH�SLHWH�DFWLYH�OLFKLGH�VXQW�GHWHUPLQDWH�SULQ�referinta la preturi cotate in piata (incluzand titluri rascumparabile, efecte de comert, obligatiuni si titluri de valoare perpetue). ��9DORUHD�MXVWD�D�DOWRU�DFWLYH�VL�GDWRULL�¿QDQFLDUH��H[FOXVLY�LQVWUXPHQWHOH�¿QDQFLDUH�GHULYDWH��VXQW�GHWHUPLQDWH�LQ�FRQIRUPLWDWH�FX�PRGHOH�GH�HYDOXDUH�DFFHSWDWH�LQ�PRG�JHQHUDO��FDUH�VH�ED]HD]D�SH�ÀX[XUL�GH�QXPHUDU�YLLWRDUH�DFWXDOL]DWH�IRORVLQG�SUHWXUL�DOH�XQRU�WUDQ]DFWLL�observabile in pietele curente si cotatii obtinute de la dealeri pentru instrumente similare. ��9DORDUHD�MXVWD�D�LQVWUXPHQWHORU�¿QDQFLDUH�GHULYDWH�HVWH�FDOFXODWD�IRORVLQG�SUHWXUL�FRWDWH��$WXQFL�FDQG�DVWIHO�GH�SUHWXUL�QX�VXQW�GLVSRQLELOH��YDORDUHD�MXVWD�D�LQVWUXPHQWHORU�¿QDQFLDUH�HVWH�GHWHUPLQDWD�SULQ�WHKQLFL�GH�HYDOXDUH��6RFLHWDWHD�XWLOL]HD]D�R�VHULH�GH�PHWRGH�VL�UHDOL]HD]D�HVWLPDUL�FDUH�VXQW�ED]DWH�SH�FRQGLWLL�GH�SLDWD�H[LVWHQWH�OD�¿HFDUH�GDWD�GH�UDSRUWDUH��9DORDUHD�MXVWD�D�FRQWUDFWHORU�IRUZDUG�SH�FXUV�GH�VFKLPE�HVWH�GHWHUPLQDWD�IRORVLQG�UDWH�GH�VFKLPE�IRUZDUG�REWLQXWH�GH�OD�GHDOHUL�OD�GDWD�GH�UDSRUWDUH��9DORDUHD�MXVWD�D�FRQWUDFWHORU�27&�VZDS�SH�/0(�HVWH�GHWHUPLQDWD�IRORVLQG�FRWDWLL�/0(�SHQWUX�¿HFDUH�GDWD�GH�GHFRQWDUH��IXUQL]DWH�GH�GHDOHUL�� �

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