SIF Muntenia S.A.
Interim Financial Statements
as at 30 June 2023
prepared according to Norm no. 39/2015 for the approval of Accounting Regulations in accordance with International Financial Reporting Standards, applicable to entities authorised, regulated and supervised by the Financial Supervisory Authority of the Financial Instrument and Investment Sector
UNAUDITED
Table of Contents
Interim Financial Statements | |
The Statement of Profit or Loss and Other Comprehensive | 1 |
Income | |
The Statement of Financial Position | 2 |
The Statement of Changes in Equity | 3 - 4 |
The Cash Flow Statement | 5 - 6 |
Notes to the Financial Statements | 7 - 44 |
The Statement of Profit or Loss and Other Comprehensive Income
for the financial period ended 30 June 2023
In RON
Income
Dividend income Interest income Other operating income
Net income from the reversal of adjustments for impairment of assets
Investment gain
Net foreign exchange (loss)
Net gain/(Net loss) on financial assets at fair value through profit or loss
Administrative expenses
Management fees
Expenses on the remuneration of the members of the Board of Shareholders' Representatives and salaries
Other operating expenses
Profit/(Loss) before tax
Profit tax
Net profit/(Net loss) for the period
Other comprehensive income
Items that cannot be reclassified as profit or loss
Revaluation at fair value of financial assets at fair value through other comprehensive income
Deferred tax for the reserve related to financial assets at fair value through other comprehensive income transferred to retained earnings
Other comprehensive income
Total comprehensive income for the period Earnings per share
Basic
Diluted
Note | 30 June 2023 | 30 June 2022 |
6 | 27,835,446 | 68,098,952 |
7 | 2,611,972 | 1,036,399 |
6,100 | 1,240 | |
4,824 | - | |
(87,430) | 915,235 | |
8 | 32,415,226 | (115,264,827) |
22 | (14,684,243) | (15,100,099) |
22 | (224,839) | (226,857) |
9 | (1,945,971) | (1,796,866) |
45,931,085 | (62,336,823) | |
10 | (2,893,002) | (6,825,866) |
43,038,083 | (69,162,689) |
50,877,536 | (62,897,435) | |
10, | (4,912,525) | 14,361,287 |
16 | ||
45,965,011 | (48,536,148) | |
89,003,094 | (117,698,837) | |
19 | 0.055 | (0.088) |
19 | 0.055 | (0.088) |
The financial statements were authorised for issue by the Board of Directors on 29 August 2023 and were signed on its behalf by SAI Muntenia Invest S.A., the manager of SIF Muntenia S.A., through:
MANAGER, | DRAFTED BY |
SAI MUNTENIA INVEST S.A. | SAI MUNTENIA INVEST S.A. |
Nicușor Marian BUICĂ | Irina MIHALCEA |
CEO | Chief Accountant |
The notes on pages 7 to 44 are an integral part of the interim Financial Statements.
1
The Statement of Financial Position
as at 30 June 2023
In RON | Note | 30 June 2023 | 30 December 2022 |
Assets |
Cash and cash equivalents Deposits with banks
Financial assets at fair value through profit or loss
Financial assets at fair value through other comprehensive income
Other assets
Total assets
Liabilities
Dividends payable
Deferred income tax liabilities
Other liabilities
Total liabilities
Equity Share capital Own shares Retained earnings
Reserves from revaluation of financial assets at fair value through other comprehensive income
Total equity
Total liabilities and equity
11 | 720,186 | 4,513,714 |
12 | 163,130,992 | 131,997,371 |
13 a) | 899,001,584 | 911,914,156 |
13 b) | 920,312,624 | 888,016,951 |
14 | 7,130,666 | 3,163,730 |
1,990,296,052 | 1,939,605,922 | |
15 | 567,056 | 567,056 |
16 | 38,343,916 | 31,091,052 |
17 | 3,962,877 | 49,528,705 |
42,873,849 | 81,186,813 | |
18 a) | 859,471,059 | 859,471,059 |
19 f) | (38,175,588) | (38,175,588) |
887,073,921 | 824,016,476 | |
18 b) | 239,052,811 | 213,107,162 |
1,947,422,203 | 1,858,419,109 | |
1,990,296,052 | 1,939,605,922 | |
The financial statements were authorised for issue by the Board of Directors on 29 August 2023 and were signed on its behalf by SAI Muntenia Invest S.A., the manager of SIF Muntenia S.A., through:
MANAGER, | DRAFTED BY |
SAI MUNTENIA INVEST S.A. | SAI MUNTENIA INVEST S.A. |
Nicușor Marian BUICĂ | Irina MIHALCEA |
CEO | Chief Accountant |
The notes on pages 7 to 44 are an integral part of the interim Financial Statements.
2
The Statement of Changes in Equity
for the financial period ended 30 June 2023
In RON
Balance as at 31 December 2022
Comprehensive income
Profit for the period
Other comprehensive income
Revaluation at fair value of financial assets at fair value through other comprehensive income, net of deferred tax*)
Reserve relating to financial assets at fair value through other comprehensive income transferred to retained earnings
Total comprehensive income for the period
Transactions with shareholders, recognised directly in equity
Forfeited dividends
Share capital decrease
Own shares redeemed
Total transactions with shareholders, recognised directly in equity
Balance as at 30 June 2023
Reserves from | ||||
the revaluation | ||||
Share | of financial assets | |||
Own shares | at fair value | |||
capital | ||||
through other | ||||
comprehensive | ||||
income | ||||
859,471,059 | (38,175,588) | 213,107,162 | ||
- | - | - | ||
- | - | 45,965,011 | ||
- | - | (20,019,362) | ||
- | - | 25,945,649 | ||
- | - | - | ||
- | - | - | ||
- | - | - | ||
- | - | - | ||
859,471,059 | (38,175,588) | 239,052,811 | ||
Retained | Total | |
earnings | ||
824,016,476 | 1,858,419,109 | |
43,038,083 | 43,038,083 | |
- | 45,965,011 | |
20,019,362 | - | |
63,057,445 | 89,003,094 | |
- | - | |
- | - | |
- | - | |
- | - | |
887,073,921 | 1,947,422,203 | |
*) Reserves from the revaluation at fair value of financial assets at fair value through other comprehensive income shall not be re-classified as profit or loss.
MANAGER, | DRAFTED BY |
SAI MUNTENIA INVEST S.A. | SAI MUNTENIA INVEST S.A. |
Nicușor Marian BUICĂ | Irina MIHALCEA |
CEO | Chief Accountant |
The notes on pages 7 to 44 are an integral part of the interim Financial Statements.
3
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Societatea de Investitii Financiare MUNTENIA SA published this content on 31 August 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 August 2023 15:15:03 UTC.