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MAZARS ROMANIA

End period: 31.12.2007


Roto Romania

FA Register as at

Reviewed by: ___


Prepared by: GEF
Date: 08.01.2008

31.12.2007

Aim:
Valuation

-817

Method:
Obtained the fixed assets register from the client for the period under review and tested the depreciation charge for the period 01.01.2007 - 31.12.2007.
Compared the depreciation charge for the year 2007 from the FAR computed by the client against the depreciation expense charged in the P&L # 681 Depreciation expenses.
Findings:
All amounts are expressed in RON
Acc.
No.

Inv.
No.

inv .
new No.

Description of the asset

Acq date

Date of
function

Purchase price

Useful
life
years

Depreciation
method

Charge 12
months

Acc deprec
Dec 06

NBV Dec 06

Remaining
useful life at
01.01.2007

Monthly
charge

Charge 12
months 07

Acc deprec
December 07

NBV
December
07

208 Intangibles
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208

27 501-510
28 511-520
29 521-530
43
43
43
43
43
43
43

43
43
43
43
537
538
539
540
541
532
533
534
535
536
531

Soft Norton Antivirus


Soft Office 2003
Licenta client terminal svr
Soft Naviworld
Soft licenta Naviworld
Upgrade naviworld
Upgrade naviworld
Upgrade naviworld
Upgrade naviworld
Cut-off adjustment naviworld
Upgrade naviworld
Upgrade naviworld
MBS license improvement
MBS license improvement
MBS license improvement
MBS license improvement
NORTON ANTIVIRUS 2007
NORTON ANTIVIRUS 2007
NORTON ANTIVIRUS 2007
NORTON ANTIVIRUS 2007
NORTON ANTIVIRUS 2007
OFFICE 2003 SB ENG OEM
OFFICE 2003 SB ENG OEM
OFFICE 2003 SB ENG OEM
OFFICE 2003 SB ENG OEM
OFFICE 2003 SB ENG OEM
Upgrade naviworld

17/06/04
17/06/04
17/06/04
15/11/04
20/12/04
16/05/05
16/05/05
27/07/05
26/04/05
01/01/05
28/11/05
21/11/05
08/05/06
22/05/06
9/4/2006
10/30/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/21/2006
12/22/2006
12/23/2006
12/24/2006
12/25/2006
12/21/2006

Opening balance # 208 Other intangibles assets


Additions
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208
208

542
543
544
545
546
547
548
549
550
551

License V10.1 & CD Pack 1YR


1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
License V10.1 & CD Pack 1YR
1/25/2007
Upgrade MBS
1/31/2007
Upgrade MBS
2/28/2007
Upgrade MBS
7/2/2007
Licenta Charisma HR 1.353 EUR
10/29/2007
Soft 266,65 Euro
11/20/2007
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s

183555287.xls.ms_office, Test_depr_FAR HH

01/07/04
01/07/04
01/07/04
15/11/04
20/12/04
16/05/05
16/05/05
27/07/05
26/04/05
01/01/05
01/12/05
01/12/05
01/06/06
01/06/06
01/10/06
01/11/06

208o

2,034
8,870
2,767
60,598
138,804
3,474
2,110
473
6,227
-4,900
5,840
1,165
1,518
7,458
2,750
2,254
247
247
247
247
247
718
718
718
718
718
1702.11

3
3
3
3
3

3
3
3
3
3
3
3
3
3
3

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

247,968

194
194
194
194
194
194
194
194
194
194
7571.09
407.53
250.72
4533.63
919
637
637
637
637
637
637
637
637
637
637

3
3
3
3
3
3
3
3
3
3

3
3
3
3
3
3
3
3
3
3
3
3

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

678
2,957
922
30,299
35,395
1,737
1,055
236
3,113
-1,633
2,920
583
559
2,748
550
322

1,695
7,392
2,306
30,299
103,408
1,737
1,055
236
3,113
-3,266
2,920
583
559
2,748
550
322
0
0
0
0
0
0
0
0
0
0
0

339
1,478
461
30,299
35,395
1,737
1,055
236
3,113
-1,634
2,920
583
959
4,710
2,200
1,932
247
247
247
247
247
718
718
718
718
718
1,702

82,441

155,657

92,311

6
6
6
12
12
12
12
12
12
12
12
12
12
12
12
12
36
36
36
36
36
36
36
36
36
36
12

36
36
36
36
36
36
36
36
36
36
11
10
5
36
36
36
36
36
36
36
36
36
36
36
36

56.50
246.38
76.85
2,524.92
2,949.60
144.75
87.90
19.69
259.44
(136.13)
243.35
48.54
79.91
392.50
183.34
161.00
6.86
6.86
6.86
6.86
6.86
19.94
19.94
19.94
19.94
19.94
141.84

5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
5.39
688.28
40.75
50.14
125.93
25.54
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69
17.69

339
1,478
461
30,299
35,395
1,737
1,055
236
3,113
-1,634
2,920
583
959
4,710
2,200
1,932
82
82
82
82
82
239
239
239
239
239
1,702

2,034
8,870
2,767
60,598
138,804
3,474
2,110
473
6,227
-4,900
5,840
1,165
1,518
7,458
2,750
2,254
82
82
82
82
82
239
239
239
239
239
1,702

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
165
165
165
165
165
479
479
479
479
479
0

89,095

244,752

3,217

59
59
59
59
59
59
59
59
59
59
7,571
408
251
252
26
18
18
18
18
18
18
18
18
18
18

59
59
59
59
59
59
59
59
59
59
7,571
408
251
252
26
18
18
18
18
18
18
18
18
18
18

135
135
135
135
135
135
135
135
135
135
0
0
0
4,282
894
619
619
619
619
619
619
619
619
619
619
10/27/2013, 9:49 AM

MAZARS ROMANIA
End period: 31.12.2007
Roto Romania

FA Register as at

Reviewed by: ___


Prepared by: GEF
Date: 08.01.2008

31.12.2007

All amounts are expressed in RON


Acc.
No.

Inv.
No.

inv .
new No.

208
208
208
208
208
208

Description of the asset

Acq date

Date of
function

Soft Office small business 2003 14 buc+Microsoft


11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Soft Office small business 2003 14 buc+Microsoft
11/29/2007
s
Upgrade for IBM server
12/18/2007

Total additions at 31.12.2007

Purchase price
637
637
637
637
1819
1053

208a

27,410

208ta

504,945.02
504,945.02

Useful
life
years
3
3
3
3
3
3

Depreciation
method

Charge 12
months

Acc deprec
Dec 06

NBV Dec 06

liniara
liniara
liniara
liniara
liniara
liniara

Remaining
useful life at
01.01.2007
36
36
36
36
36
36

Monthly
charge

Charge 12
months 07

17.69
17.69
17.69
17.69
50.53
29.26

Acc deprec
December 07

NBV
December
07

18
18
18
18
0
0

18
18
18
18
0
0

619
619
619
619
1,819
1,053

9,347

17,010

9,347

0.00

0.00

0.00

82,441

155,657

92,311

98,442

254,099

20,226

0
0

0
0

247,229
247,229

0
0

0
0

247,229
247,229

247,229

247,229

1,851
1,851

4,447
4,447

3,856
3,856

25

154.23

925
925

5,372
5,372

2,930
2,930

1,851
1,851

4,447
4,447

3,856
3,856

25
25

154
154

925
925

5,372
5,372

2,930
2,930

925

21,916
266
2,867
1,453

57,501
266
2,867
1,453

45,659
554
5,974
2,664

10,958
133
1,434
727

68,459
399
4,301
2,180

34,700
421
4,540
1,938

26,503

62,087

54,850

13,251

75,338

41,599

21,916
266
2,867
1,453
26,503

57,501
266
2,867
1,453
62,087

45,659
554
5,974
2,664
54,850

10,958
133
1,434
727
13,251

68,459
399
4,301
2,180
75,338

34,700
421
4,540
1,938
41,599

13,251

823
823
785
785
785
785
785
7,790
498

1,784
1,784
1,701
1,701
1,701
1,701
1,701
14,282
872

1,509
1,509
1,439
1,439
1,439
1,439
1,439
32,459
2,075

480
480
458
458
458
458
458
2,597
166

2,264
2,264
2,158
2,158
2,158
2,158
2,158
16,879
1,038

1,029
1,029
981
981
981
981
981
29,862
1,909

Transfers AICC
208

Punere in functiune SAP

12/21/2007

Closing balance #208

208c

780,324
-522,436

211 Land
211
Land
Opening balance #211 Land

01/07/04

Closing balance #211 Land

01/07/04
211o

247,229
247,229

211c

247,229

N/A

2112 Land improvement


2112
2 Land improvement
Opening balance #2112 Land improvement
Disposals
2112
Total disposals

2 Land improvement

31/12/04

01/01/05
2112o

8,303
8,303

31/12/04

01/01/05
2112d

8,303
8,303

Closing balance #2112 Land improvement

2112c

liniara

212 Buildings
212
212
212
212

Investitie cladire inchiriata Pantelimon


Improvement investment1
Improvement investment2
Improvement investment Pant

03/12/04
28/02/05
30/03/05

Opening balance #2112 Buildings


Disposals
212
0
0 Investitie cladire inchiriata Pantelimon
212
0
0 Improvement investment1
212
0
0 Improvement investment2
212
0
0 Improvement investment Pant
Total disposals at 31.12.2007

01/01/05
3/1/2005
4/1/2005
01/03/06
212o

38324
38411
38441
0

Closing balance #212 Buildings

103,159
820
8,841
4,118

liniara
liniara
liniara
liniara

116,937

38353
38412
38443
38777
212d

103159.0499
819.6773
8841.0531
4117.65
116,937

212c

233,875

5
0
0
0

liniara
liniara
liniara
liniara

25
25
25
22

25
25
25
22

1,826.34
22.15
238.95
121.11

1,826
22
239
121

2131 Equipments
2131
32
2131
33
2131
27
2131
28
2131
29
2131
30
2131
31
2131
41
2131 41_a

35
36
30
31
32
33
34
44
44_a

Ap aer cond York Mhc Moc - 1


Ap aer cond York Mhc Moc - 2
Ap aer cond York Mhc Moc 09 - 1
Ap aer cond York Mhc Moc 09 - 2
Ap aer cond York Mhc Moc 09 - 3
Ap aer cond York Mhc Moc 09 - 4
Ap aer cond York Mhc Moc 09 - 5
Tuburi radiante
Upgrade tuburi radiante

183555287.xls.ms_office, Test_depr_FAR HH

31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
01/02/05
15/03/05

01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/02/05
15/03/05

3,293
3,293
3,139
3,139
3,139
3,139
3,139
46,741
2,947

8
8
8
8
8
8
8
6

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

22
22
22
22
22
22
22
50
50

68.61
68.61
65.41
65.41
65.41
65.41
65.41
649.18
41.51

10/27/2013, 9:49 AM

MAZARS ROMANIA
End period: 31.12.2007
Roto Romania

FA Register as at

Reviewed by: ___


Prepared by: GEF
Date: 08.01.2008

31.12.2007

All amounts are expressed in RON


Acc.
No.

Inv.
No.

inv .
new No.

2131
51
2131 51_a
2131 51_b
2131

Description of the asset


TUB RADIANT PE GAZ
Tub radiant pe gaz (imbunat1)
Tub radiant pe gaz (imbunat)
Masa de asamblat si montat feroneria

Acq date
20/12/05
20/12/05
01/02/06
07/12/07

Opening balance # 2131 Technological equipment

Date of
function
01/01/06
01/01/06
01/03/06

2131o

Additions

10,550
674
1,261
148,449

Useful
life
years
6
6

Depreciation
method
liniara
liniara
liniara

232,906

Charge 12
months

Acc deprec
Dec 06

NBV Dec 06

Remaining
useful life at
01.01.2007

1,758
112
180

1,758
112
180

8,792
562
1,080

60
60
60

15,910

29,275

55,182

5,622

84

5,622

84

7,790
498
1,758
112
180
823
823
785
785
785
785
785

14,282
872
1,758
112
180
1,784
1,784
1,701
1,701
1,701
1,701
1,701

32,459
2,075
8,792
562
1,080
1,509
1,509
1,439
1,439
1,439
1,439
1,439

50
50
60
60
60
22
22
22
22
22
22
22

Monthly
charge
146.53
9.36
18.01

Charge 12
months 07

Acc deprec
December 07

NBV
December
07

586
37
72

2,345
150
252

8,206
524
1,008

6,708

35,983

48,474

66.93

335

335

5,288

66.93

335

335

5,288

649.18
41.51
146.53
9.36
18.01
68.61
68.61
65.41
65.41
65.41
65.41
65.41

2,597
166
586
37
72
480
480
458
458
458
458
458

16,879
1,038
2,345
150
252
2,264
2,264
2,158
2,158
2,158
2,158
2,158

29,862
1,909
8,206
524
1,008
1,029
1,029
981
981
981
981
981

170,733

2131

Masina de stantat 1.793,18 Euro

7/10/2007

Total additions at 31.12.2007


Disposals
2131
41
2131 41_a
2131
51
2131 51_a
2131 51_b
2131
32
2131
33
2131
27
2131
28
2131
29
2131
30
2131
31

Purchase price

44 Tuburi radiante
44_a Upgrade tuburi radiante
TUB RADIANT PE GAZ
Tub radiant pe gaz (imbunat1)
Tub radiant pe gaz (imbunat)
35 Ap aer cond York Mhc Moc - 1
36 Ap aer cond York Mhc Moc - 2
30 Ap aer cond York Mhc Moc 09 - 1
31 Ap aer cond York Mhc Moc 09 - 2
32 Ap aer cond York Mhc Moc 09 - 3
33 Ap aer cond York Mhc Moc 09 - 4
34 Ap aer cond York Mhc Moc 09 - 5

8/1/2007
2131a

01/02/05
15/03/05
20/12/05
20/12/05
01/02/06
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04
31/08/04

01/02/05
15/03/05
01/01/06
01/01/06
01/03/06
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05
01/01/05

5,622.34

8 liniara

5,622

46,741
2,947
10,550
674
1,261
3,293
3,293
3,139
3,139
3,139
3,139
3,139

6
6
6
8
8
8
8
8
8
8

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

Total disposals at 31.12.2007

2131d

84,457

15,910

29,275

55,182

6,708

35,983

48,474

Closing balance #2131

2131c

154,071

5,622

7,043

335

5,288

790
891
2,000
2,000
2,000
2,000
2,000
2,000
1,027
557
752
752
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
2,154
16,331
1,134
3,985
1,196
1,196
998
1,289
788
788
422
21

2,172
2,449
5,334
5,334
5,334
5,334
5,334
5,334
2,567
1,392
1,879
1,879
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
5,386
47,263
1,134
3,985
1,196
1,196
998
1,289
788
788
422
21

197
223
667
667
667
667
667
667
513
278
376
376
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
8,166
567
1,993
3,111
3,111
2,594
5,584
2,757
2,757
1,750
56

197
223
667
667
667
667
667
667
513
278
376
376
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
1,077
8,166
567
1,993
1,436
1,436
1,197
1,718
1,182
1,182
724
56

2,369
2,672
6,000
6,000
6,000
6,000
6,000
6,000
3,081
1,671
2,255
2,255
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
55,429
1,702
5,978
2,632
2,632
2,195
3,007
1,969
1,969
1,146
77

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,675
1,675
1,397
3,866
1,576
1,576
1,026
0

2132 Measuring devices


2132
2132
2132
4
2132
5
2132
6
2132
7
2132
8
2132
9
2132
25
2132
26
2132
22
2132
23
2132
11
2132
12
2132
13
2132
14
2132
15
2132
16
2132
17
2132
18
2132
19
2132
20
2132
21
2132 21_a
2132 21_a
2132
52
2132
53
2132
54
2132
55
2132
57
2132
58
2132
59
2132

3 Centrala PC 1728 EX
1 Calculator PC
Laptop 996XZTB
Laptop 996YNNB
Laptop 996XZTA
Laptop 996YNNC
Laptop 996YNND
Laptop 996XZRN
Imprimanta laser Lexmark T630
Imprimanta hp jet direct 500x
Imprimanta Epson Fx 890-1
Imprimanta Epson Fx 890-2
Calculator IBM - 01
Calculator IBM - 02
Calculator IBM - 03
Calculator IBM - 04
Calculator IBM - 05
Calculator IBM - 06
Calculator IBM - 07
Calculator IBM - 08
Calculator IBM - 09
Calculator IBM - 10
Server IBM
Crestere valoare Server IBM
Crestere valoare Server IBM
IBM ThinkPad R52 1847-W7F
IBM ThinkPad R52 1847-W7F
IBM ThinkCentre A50 8084-W2Q
Platforma SC min 1500 KG. stan
IBM ThinkCentre A51 +Monitor
IBM ThinkCentre A51 +Monitor
Oki Imprimanta C5450n
Improvement computer IBM

183555287.xls.ms_office, Test_depr_FAR HH

25/03/04
11/03/04
30/04/04
30/04/04
30/04/04
30/04/04
30/04/04
30/04/04
23/06/04
28/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
17/06/04
15/07/04
27/12/04
17/02/06
17/02/06
17/02/06
20/03/06
05/04/06
05/04/06
02/05/06

01/04/04
01/04/04
01/05/04
01/05/04
01/05/04
01/05/04
01/05/04
01/05/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04
01/07/04

01/03/06
01/03/06
01/03/06
01/04/06
01/05/06
01/05/06
01/06/06
01/03/06

2,369
2,672
6,000
6,000
6,000
6,000
6,000
6,000
3,081
1,671
2,255
2,255
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
6,463
55,429
1,702
5,978
4,307
4,307
3,592
6,872
3,545
3,545
2,172
77

3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
4
3
3
3

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

3
3
4
4
4
4
4
4
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
26
26
26
39
28
28
29
6

65.81
74.22
166.68
166.68
166.68
166.68
166.68
166.68
85.58
46.40
62.65
62.65
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
179.52
1,360.92
94.54
332.11
119.64
119.64
99.78
143.17
98.47
98.47
60.33
9.27

10/27/2013, 9:49 AM

MAZARS ROMANIA
End period: 31.12.2007
Roto Romania

FA Register as at

Reviewed by: ___


Prepared by: GEF
Date: 08.01.2008

31.12.2007

All amounts are expressed in RON


Acc.
No.
2132
2132
2132
2132
2132
2132
2132
2132
2132

Inv.
No.

inv .
new No.

Description of the asset


Improvement computer IBM
PC ThinkCentre Lenova+Monitor
PC ThinkCentre Lenova+Monitor
Imprimanta LJ 3005(Q7812A)
PC TC A53 Lenovo+Monitor 19
PC TC A53 Lenovo+Monitor 19
PC TC A53 Lenovo+Monitor 19
PC TC A53 Lenovo+Monitor 19
PC TC A53 Lenovo+Monitor 19

60
61
63
64
65
66
67
68

Acq date

14/08/06
14/08/06
12/5/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006
12/20/2006

Opening balance # 2132 Measurement and control devices


Additions
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132
2132

Mouse optic-inlocuit
IBM Server *3550 7978 G5G
Imprimanta OKI B6300DN
Imprimanta OKI B6300N
Notebook LNV T60
Notebook LNV T60
Notebook LNV T60
PC TC A55 Lenovo+Monitor 19
PC TC A55 Lenovo+Monitor 19
PC TC A55 Lenovo+Monitor 19
PC TC A55 Lenovo+Monitor 19
NOTEBOOK LNV T61
NOTEBOOK LNV T61

69
70
71

78
79
80
81
82
83
84
85
86

Date of
function
01/03/06
01/09/06
01/09/06

2132o

2/27/2007

Purchase price
77
2,927
2,927
1,590
2,489
2,489
2,489
2,489
2,489

01/04/07
01/04/07

01/08/07
01/08/07
01/08/07
29/11/07
29/11/07
29/11/07
29/11/07
29/11/07
29/11/07

Depreciation
method
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

3
3
3
3
3
3
3
3

226,424

42
11,027
2,613
2,297
3,813
3,813
3,813
2,157
2,157
2,157
2,157
4,365
4,365

01/04/07

Useful
life
years

Charge 12
months

Acc deprec
Dec 06

NBV Dec 06

21
325
325

21
325
325
0
0
0
0
0
0

56
2,602
2,602
1,590
2,489
2,489
2,489
2,489
2,489

67,132

157,950

68,474

liniara
liniara
3 liniara
3 liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

6
32
32
36
36
36
36
36
36

36
36
36
36
36
36
36
36
36
36
36
36
36

3
3

3
3
3
3
3
3
3
3
3

Remaining
useful life at
01.01.2007

Monthly
charge
9.27
81.31
81.31
44.18
69.14
69.14
69.14
69.14
69.14

1.16
306.31
72.58
63.81
105.92
105.92
105.92
59.92
59.92
59.92
59.92
121.25
121.25

Charge 12
months 07

Acc deprec
December 07

NBV
December
07

56
976
976
530
830
830
830
830
830

77
1,301
1,301
530
830
830
830
830
830

0
1,626
1,626
1,060
1,659
1,659
1,659
1,659
1,659

43,076

201,026

25,398

12
0
581
510
424
424
424
60
60
60
60
121
121

12
0
581
510
424
424
424
60
60
60
60
121
121

30
11,027
2,032
1,787
3,389
3,389
3,389
2,097
2,097
2,097
2,097
4,244
4,244

Total additions at 31.12.2007

2132a

44,776

2,856

2,856

41,920

Closjng balance #2132 Measurement devices

2132c

271,200

67,132

157,950

68,474

45,932

203,882

67,319

Opening balance #2133 Vehicles

2133o

Closing balance #2133 Vehicles

2133c

1,002
2,361
1,885
316
842
225
553
2,357
222
493
587
2,398
1,178
2,639
265
100
50

2,504
6,545
4,714
737
1,895
507
1,118
5,107
463
493
587
4,196
1,767
3,959
507
100
50

7,512
1,574
4,714
2,422
6,527
1,745
1,088
18,465
1,760
246
245
14,986
7,658
17,156
1,611
2,034
5,934

1,002
1,574
1,885
316
842
225
553
2,357
222
246
245
2,141
1,094
2,451
230
133
598

3,506
8,119
6,599
1,053
2,737
732
1,671
7,464
686
739
831
6,337
2,861
6,410
738
233
648

6,511
0
2,828
2,106
5,685
1,520
535
16,108
1,538
0
0
12,845
6,564
14,706
1,380
1,900
5,336

17,473

35,250

95,676

16,115

51,365

79,561

7,863

7,863

98,292

2133 Vehicles

214 Fixtures and furnitures

cons

214
2
214
10
214
24
214
34
214
36
214
35
214
37
214
38
214
39
214 10_a
214 10_a
214
214
214
214
214
56
214
62

43
45
44
40

Sistem supraveghere
Centrala tel Siemens
Copiator Toshiba
Capsator pneumatic 140/38 - 153
Masina de legat si sigilat Signode
Catarg fibra sticla
Masina spalat vase
Sistem rafturi standard
Rafturi metalice
Upgrade centrala telefonica Siemens
Upgrade centrala telefonica Siemens
Sistem rafturi standard
Rastel bilateral
Sistem de rafturi standard
Sistem rafturi standard
Rottner Hittronik 85, seif
Masina de ambalat Signoide AST

18/03/04
20/05/04
17/06/04
31/08/04
21/09/04
03/09/04
08/11/04
12/10/04
01/11/04
01/02/05
01/03/05
01/04/05
13/06/05
28/06/05
03/01/05
3/28/2006
27/11/06

Opening balance # 214 Office equipment


Additions
214

72

Sistem de rafturi STANDARD dep

183555287.xls.ms_office, Test_depr_FAR HH

18/03/04
20/05/04
17/06/04
31/08/04
21/09/04
03/09/04
08/11/04
12/10/04
01/11/04
01/02/05
01/03/05
01/04/05
13/06/05
28/06/05
01/02/05
4/1/2006
01/12/06
214o

01/04/07

10,016
8,119
9,427
3,159
8,422
2,251
2,206
23,572
2,223
739
831
19,182
9,425
21,116
2,118
2,134
5,984

15
3
5
10
10
10
10
10
10

liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara
liniara

8
8
8
8
16
10

130,926

01/04/07

106,155.11

liniara

90
8
30
92
93
93
24
94
95
6
5
84
84
84
84
183
119

108

83.47
196.72
157.12
26.33
70.18
18.76
46.08
196.43
18.53
41.05
48.91
178.41
91.17
204.24
19.17
11.11
49.87

982.92

10/27/2013, 9:49 AM

MAZARS ROMANIA
End period: 31.12.2007
Roto Romania

FA Register as at

Reviewed by: ___


Prepared by: GEF
Date: 08.01.2008

31.12.2007

All amounts are expressed in RON


Acc.
No.

Inv.
No.

inv .
new No.

Description of the asset

214
74
Masa ELM 400 mar
214
73
Sistem video conferinta
214
75
Centrala telefonica Siemens Hipath
214
76
Proiector Sanyo PLC-XU74
214
76
Proiector Sanyo PLC-XU74
214
2
Sistem supraveghere
Total additions at 31.12.2007
Disposals
214
10
214 10_a
214 10_a

0 Centrala tel Siemens


0 Upgrade centrala telefonica Siemens
0 Upgrade centrala telefonica Siemens

Closing balance #214

Acq date

Date of
function

01/05/07

Useful
life
years

Depreciation
method

2,021.60

01/04/07

9,967.57

01/05/07

76,744.82

01/06/07

1,249.66

01/07/07

3,223.00

3,229.02

09/10/07

01/05/07

Purchase price

01/11/07
214a

214d
214c

323,827

20/05/04

01/02/05

01/02/05

01/03/05

01/03/05

Acc deprec
Dec 06

NBV Dec 06

liniara
liniara
liniara
liniara
liniara
liniara

Remaining
useful life at
01.01.2007

Monthly
charge

3 liniara
0 liniara
0 liniara

Charge 12
months 07

Acc deprec
December 07

NBV
December
07

108
60
36
48
48
96

18.72
166.13
2,131.80
26.03
67.15
33.64

131
1,329
14,923
156
336
67
24,805

131
1,329
14,923
156
336
67
24,805

1,891
8,639
61,822
1,093
2,887
3,162
177,786

8
6
5

196.72
41.05
48.91
286.68

1,573.74
246.32
244.53
2,064.60

8,118.87
738.97
831.41
9,689.25

0
0
0
0

202,590.78

8,118.87
738.97
831.41
9,689.25

20/05/04

Charge 12
months

2,360.61
492.64
586.88
3,440.13

6,545.13
492.64
586.88
7,624.65

1,573.74
246.32
244.53
2,064.60

14,033

27,625

93,611

40,920

66,481

257,347

81,165
82,441
163,606

185,575
155,657
341,232

414,937
92,311
507,248

108,071
98,442
206,513

270,697
254,099
524,796

577,182
20,226
597,408

121,236

Total tangible assets until 31.12.2007


Total intangible assets until 31.12.2007
Total assets

1,230,202
780,324
2,010,526

# 681 Expenses with depreciation as per P&L


Difference

183555287.xls.ms_office, Test_depr_FAR HH

202,234
4,279

10/27/2013, 9:49 AM

MAZARS ROMANIA
Client: Roto Romania
End period: 31.12.2007

AIM:

Reviewed by:________
Prepared by: GEF
Date: 08.01.2008

FA movement note

Presentation and disclosure, Completeness

METHOD: Obtained the Statutory Fixed Assets Register as at 31.12.2007. Prepared a schedule of movement showing opening/closing balance and the period
additions/disposals both on cost and accumulated depreciation. Reconciled closing balance on cost and accumulated depreciation as per
FAR with the closing balance as per Trial Balance.
o
208o
211o
2112o
212o
2131o
2132o 2133o
214o
a
208a
211a
2112a
212a
2131a
2132a 2133a
214a
ta
208ta
211ta
2112ta
212ta
2131ta 2132ta 2133ta
214ta
d
208d
211d
2112d
212d
2131d
2132d 2133d
214d
FINDINGS:
c
208c
211c
2112c
212c
2131c
2132c 2133c
214c
Cost

Opening as per leads

Opening balance as at 01.01.2007


Additions

208

211

2112

212

2131

2132

2133

214

Total
tangibles
less land

247,969

247,229

8,303

116,937

84,457

226,424

130,977

567,098

95,677

247,968

247,229

8,303

116,937

232,906 226,424

130,926

715,496

95,677

AICC

27,410

5,622

44,776

202,591

252,989

505,757

504,945

-504,702

8,303

116,937

84,457

9,689

219,387

95,677

Closing balance as per FAR at 31.12.2007

780,324

247,229

154,071 271,200

323,827

749,099

1,055

Closing balance as per TB as at 31.12.2007


check

780,324

247,229

154,071 271,200

Transfer additions
Disposals

Accumulated depreciation
Opening as per leads

Opening balance as at 01.01.2007

323,827

749,099

1,055

-817

18

535

158

-54

113

770

156,474

4,429

61,552

29,117

158,004

35,137

288,239

29,275 157,950

155,657

4,447

62,087

35,250

289,009

Additions

98,442

925

13,251

7,043

45,932

40,920

108,071

Disposals

5,354

74,803

35,983

9,689

125,830

Closing balance as per FAR at 31.12.2007

254,916

335 203,882

66,368

270,585

Closing balance as per TB as at 31.12.2007


check

253,096
1,820

0
0

0
0

0
0

293 202,709
42
1,173

0
0

66,451
-83

269,453
1,131

0
0

NBV at 01.01.2007
NBV at 31.12.2007

92,311
527,228

247,229
247,229

3,856
0

54,850
0

0
0

95,676
257,459

426,487
479,645

95,677
0

203,631
153,736

68,474
67,319

CONCLUSION:

183555287.xls.ms_officeMovement note

MAZARS ROMANIA
Client: Roto Romania
End period: 31.12.2007

FA movement note

Reviewed by:________
Prepared by: GEF
Date: 08.01.2008

The difference is small. No further investigations were performed to identify the source of the difference.
Sufficient audit evidence has been obtained to sustain the audit assertions.

183555287.xls.ms_officeMovement note

MAZARS ROMANIA
Client: Roto Romania
End period: 31.12.2007

FA movement note

Reviewed by:________
Prepared by: GEF
Date: 08.01.2008

Total fixed
assets less
AICC
1,062,296

1,210,693
280,400
504,945
219,387
1,776,651
1,776,652
-1

-47
444,713

444,666
206,513
125,830
525,500
522,549
2,951
766,027
1,254,102

183555287.xls.ms_officeMovement note

Depreciation January
Depreciation February
Depreciation March
Depreciation April
Depreciation May
Depreciation June

7,569
7,569
8,092
8,246
8,443
8,503
48,422