Engagement: Nidec Motor Corporation 31/03/2018

Period end date: 31/03/2018

Audit unit: Nidec Motor Corporation 31/03/2018-HQ
EGA title: *Risk assessment analytics
Ref. no.: 1000-2100
TB 1.1 - 31.3.2017

BS - 0 0
6xx 104,641,012 32,907,198
7xx - 107,661,158 - 34,181,081
P/L - 3,020,145 - 1,273,883
P - 3,020,146 - 1,235,270
Diff - 0 38,613

Type Class Synt. Description FSLI 31.12.2016 Initial 31.03.2017

BS 1 101 Capital subscris varsShare capital and ot - 12,285,670 - 12,285,670
BS 1 104 Prime de fuziune-difShare capital and ot - 2,066,573 - 2,066,573
BS 1 105 Rezerve din reevalu Share capital and ot - 31,747,445 - 31,747,445
BS 1 106 Rezerve legale Share capital and ot - 15,878,893 - 15,878,893
BS 1 117 Rezultatul reportat Share capital and ot - 18,348,994 - 21,369,139
BS 1 121 Profit sau pierdere Share capital and ot - 3,020,146 - 1,235,270
BS 1 141 Castiguri legate de Share capital and ot - 36,354 - 36,354
BS 1 149 Alte pierderi legate Share capital and ot 1,830 1,830
BS 1 151 Provizioane pentru Accruals, provisions - 695,478 - 695,478
BS 1 167 Alte imprumuturi si Long term borrowin- 1,002,536 - 1,119,726
BS 2 203 Cheltuieli de dezvoltIntangible assets su 1,352,228 1,352,228
BS 2 208 Alte imobilizari nec Intangible assets su 283,082 349,763
BS 2 211 Terenuri Property, plant & e 26,829,548 27,073,021
BS 2 212 Constructii Property, plant & e 18,459,960 24,567,977
BS 2 213 Echipamente tehnologi Property, plant & e 35,173,136 33,424,156
BS 2 214 Mobilier, aparatura bProperty, plant & e 252,005 261,611
BS 2 231 Imobilizari corporaleProperty, plant & e 11,611,668 10,603,722
BS 2 261 Actiuni detinute la en Financial investmen 2,553,898 2,553,898
BS 2 267 Dobanda aferenta imLong term borrowin 50,015 50,582
BS 2 280 Amortizarea cheltuieIntangible assets su - 685,247 - 741,142
BS 2 281 Amortizarea amenaja Property, plant & e - 34,765,339 - 32,668,447
BS 3 301 Materii prime Inventory 12,473,559 11,636,116
BS 3 302 Materiale auxiliare Inventory 651,395 533,693
BS 3 303 Materiale de natura Inventory 130,370 120,764
BS 3 321 Stocuri in curs de a Inventory 195,197 342,215
BS 3 341 Semifabricate Inventory 715,651 800,590
BS 3 345 Produse finite Inventory 1,382,548 3,477,911
BS 3 346 Produse reziduale Inventory 89,148 63,712
BS 3 348 Diferente de pret la Inventory - 21,212 - 156,156
BS 3 351 Materii si materiale aInventory 288,871 310,541
BS 3 371 Marfuri Inventory - -
BS 3 378 Diferente de pret la Inventory - 977 - 977
BS 3 381 Ambalaje Inventory 180,195 125,831
BS 4 401 Furnizori Accounts payable - 22,121,074 - 24,107,929
BS 4 404 Furnizori de imobiliAccounts payable - 8,740,685 - 10,125,965
BS 4 408 Furnizori - facturi n Accounts payable - 280,200 - 372,318
BS 4 409 Furnizori-debitori pAccounts receivable 10,326,493 12,418,778
BS 4 411 Clienti Accounts receivable 33,215,643 28,630,713
BS 4 418 Clienti - facturi de i Accounts receivable - -
BS 4 419 Clienti - creditori Accounts receivable - 251,692 - 253,291
BS 4 421 Personal - salarii da Payroll liabilities - 430,406 - 355,859
BS 4 423 Personal - ajutoare Payroll liabilities - 23,356 - 37,598
BS 4 425 Avansuri salariati Payroll liabilities - -
BS 4 427 Retineri din salarii dPayroll liabilities - 16,982 - 20,493
BS 4 428 Alte datorii in legat Payroll liabilities - 470,889 - 294,561
BS 4 431 Contributia unitatii lPayroll liabilities - 437,477 - 337,882
BS 4 437 Contributia unitatii Payroll liabilities - 11,880 - 9,518
BS 4 438 Alte creante sociaPayroll liabilities - 323
BS 4 441 Impozitul pe profit Current and deferre 17,909 - 222,154
BS 4 442 TVA de plata Current and deferre 4,540,318 1,319,839
BS 4 444 Impozitul pe venituriPayroll liabilities - 161,029 - 134,493
BS 4 446 Impozit dividende Current and deferre - 338,102 - 338,102
BS 4 447 Fond 4% pt HandicaCurrent and deferre - 21,130 - 15,851
BS 4 451 Decontari intre entitaIntercompany - - 3,148,600
BS 4 456 Decontari cu actionar Intercompany 18 18
BS 4 457 Dividende de plata Intercompany - 7,059,351 - 6,385,771
BS 4 461 Debitori diversi Accounts receivable 1,862,043 1,878,361
BS 4 462 Creditori diversi Notes payable - 149,222 - 148,982
BS 4 471 Cheltuieli inregistra Prepaid expenses 87,898 120,819
BS 4 473 DEC. DIN OP. CUR Notes payable - 717,205 416,391
BS 4 475 Donatii pentru investNotes payable - 36,132 - 34,752
BS 4 481 Decontari intre unitaIntercompany - -
BS 4 496 Ajustari pentru depre Accounts receivable - 1,861,851 - 1,865,951
BS 5 512 Conturi la banci in leCash and cash equiv 948,906 5,770,436
BS 5 518 Dobanzi de incasat Cash and cash equiv - -
BS 5 531 Casa in lei Cash and cash equiv 10,000 5,504
BS 5 542 Avansuri de trezorerCash and cash equiv - -
BS 5 581 Viramente interne Cash and cash equiv - -
PL 6 621 Cheltuieli cu colaborOperating expenses 73,075 -
PL 6 622 Cheltuieli privind coOperating expenses 20,387 -
PL 6 652 Chelt.prot mediu in Non-operating expe 26,901 -
PL 6 664 Cheltuieli privind imNon-operating expe 3,901,676 -
PL 6 666 Cheltuieli privind d Interest expense 8 -
PL 6 667 Cheltuieli privind scNon-operating expe - 4,580 -
PL 6 668 Alte cheltuieli finan Non-operating expe 95 -
PL 6 601 Cheltuieli cu materi Cost of sales 61,145,368 24,120,712
PL 6 602 Cheltuieli cu materiaCost of sales 3,543,070 1,273,527
PL 6 603 Cheltuieli privind maCost of sales 186,080 91,573
PL 6 604 Cheltuieli privind maCost of sales 608,542 203,260
PL 6 605 Cheltuieli privind enCost of sales 1,870,228 544,604
PL 6 607 Cheltuieli privind mCost of sales 67,735 18,974
PL 6 608 Cheltuieli privind a Cost of sales 746,557 129,985
PL 6 609 Cheltuieli privind diCost of sales - 106,377 - 633,055
PL 6 611 Mentenanta PrventiOperating expenses 283,166 52,968
PL 6 612 Cheltuieli cu redeve Operating expenses 22,369 8,489
PL 6 613 Cheltuieli cu primel Operating expenses 172,545 85,917
PL 6 623 Cheltuieli de protocoOperating expenses 57,972 19,577
PL 6 624 Cheltuieli cu transpoOperating expenses 1,729,303 561,194
PL 6 625 Cheltuieli cu deplasarOperating expenses 107,403 28,955
PL 6 626 Cheltuieli postale si Operating expenses 50,946 12,224
PL 6 627 Cheltuieli cu servici Operating expenses 69,164 14,068
PL 6 628 Alte cheltuieli cu s Operating expenses 1,410,072 781,562
PL 6 635 Cheltuieli cu alte imOther operating in 644,334 139,651
PL 6 641 Cheltuieli cu salari Salaries/payroll exp 10,897,179 3,018,556
PL 6 642 Cheltuieli cu tichet Salaries/payroll exp 771,440 387,945
PL 6 645 Cheltuieli privind asSalaries/payroll exp 2,597,549 763,874
PL 6 658 Despagubiri, amenziNon-operating expe 1,571,282 66,419
PL 6 665 Cheltuieli din difere Non-operating expe 9,899,695 523,880
PL 6 6811 Cheltuieli de exploa Depreciation expens 1,884,907 432,883
PL 6 6814 Cheltuieli de exploatNon-operating expe 71,586 19,393
PL 6 691 Cheltuieli cu impozitIncome tax expense 321,337 240,063
PL 7 707 Venituri din vanzareRevenue - 18,912 -
PL 7 721 Venituri din productCost of sales - 187,304 -
PL 7 761 Venituri din actiuni dNon-operating inco - 302,911 -
PL 7 764 Venituri din imobilizNon-operating inco - 5,928,889 -
PL 7 768 Alte venituri financi Non-operating inco - 30 -
PL 7 786 Venituri financiare dNon-operating inco - 1,480,843 -
PL 7 701 Venituri din vanzar Revenue - 87,963,113 - 30,163,425
PL 7 702 Venituri din vanzareRevenue - 1,990,054 - 720,185
PL 7 703 Venituri din vanzareRevenue - 2,239,261 - 523,453
PL 7 704 Venituri din lucrari Revenue - 280,928 - 32,729
PL 7 706 Venituri din redeventRevenue - 374,364 - 56,658
PL 7 708 Venituri din activitaRevenue - 31,533 - 1,348
PL 7 709 Reduceri comercialeRevenue 124,432 34,085
PL 7 711 Variatia stocurilor Cost of sales 536,064 - 1,994,001
PL 7 758 Venituri din despagubNon-operating inco - 2,911,730 - 234,815
PL 7 765 Venituri din diferentNon-operating inco - 4,584,077 - 473,157
PL 7 766 Venituri din dobanziInterest income 463 - 102
PL 7 781 Venituri din ajustariNon-operating inco - 28,167 - 15,293

Nota c Nota coPartener Partener|Cod Document sursa|DatDocument sursa|NumDocument sursa|Tip

1/31/2VEN 1/31/2017 VEN NC
2/28/2VEN 2/28/2017 VEN NC
3/31/2VEN 3/31/2017 VEN NC
 0 0
33,777,376 32,754,426
- 35,025,768 - 33,913,416
- 1,248,392 - 1,158,991
- 1,158,991 - 1,158,991
89,402 0

Updated 31.03.2017 Difference As per 121 Difference x x

- 12,285,670 - - 12,285,670
- 2,066,573 - - 2,066,573
- 31,747,445 - - 31,747,445
- 15,878,893 - - 15,878,893
- 21,369,139 - - 21,369,139
- 1,158,991 76,279 - 1,158,991
- 36,354 - - 36,354
1,830 - 1,830
- 695,478 - - 695,478
- 1,119,726 - - 1,119,726
1,352,228 - 1,352,228
349,763 - 349,763
27,073,021 - 27,073,021
24,567,977 - 24,567,977
33,424,156 - 33,424,156
261,611 - 261,611
10,603,722 - 10,603,722
2,553,898 - 2,553,898
50,582 - 50,582
- 741,142 - - 741,142
- 32,668,447 - - 32,668,447
11,636,116 - 11,636,116
533,693 - 533,693
120,764 - 120,764
342,215 - 342,215
800,590 - 800,590
3,477,911 - 3,477,911
63,712 - 63,712
- 156,156 - - 156,156
310,541 - 310,541
- - -
- 977 - - 977
125,831 - 125,831
- 24,107,929 - - 24,107,929
- 10,125,965 - - 10,125,965
- 65,061 307,257 - 65,061
12,418,778 - 12,418,778
28,630,713 - 28,630,713
- 205,536 - 205,536 - 205,536
- 253,291 - - 253,291
- 533,859 - 178,000 - 533,859
- 37,598 - - 37,598
- - -
- 20,493 - - 20,493
- 294,561 - - 294,561
- 337,882 - - 337,882
- 9,518 - - 9,518
323 - 323
- 222,154 - - 222,154
1,319,839 - 1,319,839
- 134,493 - - 134,493
- 338,102 - - 338,102
- 15,851 - - 15,851
- 3,148,600 - - 3,148,600
18 - 18
- 6,385,771 - - 6,385,771
1,878,361 - 1,878,361
- 148,982 - - 148,982
120,819 - 120,819
416,391 - 416,391
- 34,752 - - 34,752
- - -
- 1,865,951 - - 1,865,951
5,770,436 - 5,770,436
- - -
5,504 - 5,504
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
24,327,143 206,431 24,136,900 190,243 care suma este buna (cea din balanta sau cea din
1,273,527 - 1,273,527 -
91,573 - 91,565 7
203,260 - 203,260 -
544,604 - 544,604 -
478,134 459,160 (440,186) 918,320 607 are rulaj negativ. Este justificat?
129,985 - 129,985 -
- 633,055 - (633,055) -
52,968 - 52,968 -
8,489 - 8,489 -
85,917 - 85,917 -
19,577 - 19,577 -
561,194 - 561,194 -
28,955 - 28,955 -
12,224 - 12,224 -
14,068 - 14,068 -
808,149 26,587 808,149 -
139,651 - 225,365 - 85,715 care suma este buna (cea din balanta sau cea din
3,196,556 178,000 3,196,556 -
387,945 - 387,945 -
763,874 - 763,874 -
66,419 - 66,419 -
523,880 - 523,785 95
432,883 - 432,883 -
19,393 - 19,393 -
240,063 - 240,063 -
- - - -
- - - -
- - - -
- - - -
- - - -
 - -
- 30,163,425
- 720,185
- 523,453
- 32,729
- 56,658
- 1,348
- 810,602 -
- 1,994,001
- 234,815
- 473,157
- 102
- 15,293
- -
- (30,163,425) -
- (720,185) -
- (523,453) -
- (32,729) -
- (56,658) -
- (1,348) -
844,688 239,578 - 1,050,180 care suma este buna (cea din balanta sau cea din
- (1,994,001) -
- (172,643) - 62,172 care suma este buna (cea din balanta sau cea din
- (473,157) -
- (102) -
- (15,293) -

Cont corespondent Rulaj|Debit Rulaj|Credit Sold Explicatie

711 0 273,256 7,151,716 Inchidere conturi venituri
711 0 661,515 5,682,149 Inchidere conturi venituri
711 0 1,059,230 5,724,252 Inchidere conturi venituri
x
e buna (cea din balanta sau cea din 121)?

negativ. Este justificat?

e buna (cea din balanta sau cea din 121)?

e buna (cea din balanta sau cea din 121)?

e buna (cea din balanta sau cea din 121)?