Personal Financial Statements - A Glossary of Useful Accounting Terminology

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1 SNC VALLEIRY ROUTE DE BLOUX Athena 1 Site d'achamps ARCHAMPS APE: 4110A Company Registration No: ANNUAL ACCOUNTS Period from 01/04/2014 to 31/03/2015

2 Balance sheet EUR Gross Amortisements Depreciations 31/03/ /03/2014 ASSETS Intangible assets Tangible assets Long-term investments FIXED ASSETS Stocks Accounts Receivable Other accounts receivable Various CURRENT ASSETS ADJUSTMENT ACCOUNTS TOTAL ASSETS Page 1

3 Balance sheet EUR 31/03/ /03/2014 LIABILITIES & SHAREHOLDERS' EQUITY Corporate or individual capital Net income for the period TOTAL EQUITY TOTAL PROVISIONS FOR RISKS AND EXPENSES Bank borrowings Other accounts payables related parties Trade payables and related accounts 312 Tax and employee-related liabilities Other liabilities TOTAL LIABILITIES TOTAL LIABILITIES & SHAREHOLDERS' EQUITY Page 2

4 Balance sheet INR Gross Amortisements Depreciations 31/03/ /03/2014 ASSETS Intangible assets Tangible assets Long-term investments FIXED ASSETS Stocks Accounts Receivable Other accounts receivable Various Cash and cash equivalents UNFIXED ASSETS ADJUSTMENT ACCOUNTS TOTAL ASSETS Page 2

5 Balance sheet INR 31/03/ /03/2014 LIABILITIES & SHAREHOLDERS' EQUITY Corporate or individual capital Net income for the period TOTAL EQUITY TOTAL PROVISIONS FOR RISKS AND EXPENSES Bank borrowings Other accounts payables related parties Trade payables and related accounts Tax and employee-related liabilities Other liabilities TOTAL LIABILITIES TOTAL LIABILITIES & SHAREHOLDERS' EQUITY Page 3

6 Income statement EUR From 01/04/14 to 31/03/15 12 months % From 01/01/13 to 31/03/14 15 months % INCOME Other income Total CONSUMPTION OF BOUGHT-IN GDS & MAT Other purchases and external charges Total MARGIN ON BOUGHT-IN GDS & MAT CHARGES Duties, taxes and similar charges 90 Total 90 NET OPERATING INCOME Net financial income OPERATING INCOME Exceptional income NET INCOME FOR THE PERIOD Page 4

7 Income statement INR From 01/04/14 to 31/03/15 12 months % From 01/01/13 to 31/03/14 15 months % INCOME Other income Total CONSUMPTION OF BOUGHT-IN GDS & MAT Other purchases and external charges Total MARGIN ON BOUGHT-IN GDS & MAT CHARGES Duties, taxes and similar charges Total NET OPERATING INCOME Net financial income OPERATING INCOME Exceptional income NET INCOME FOR THE PERIOD Page 5

8 Accounting rules and methods VALLEIRY ROUTE DE BLOUX Notes to the balance sheet of the period ended on 31/03/2015 of which the total is 741 Euro and to the income statement of the period, presented in list form, showing a loss of Euro. The period has duration of 12 months; covering the period from 01/04/2014 to 31/03/2015. The notes of the tables hereafter make up an integral part of the annual accounts. These annual accounts were decided on 09/04/2015 by the company directors. General rules The annual accounts of the period 31/03/2015 were established according to the norms defined by the general accounting plan approved by ministerial decision on 22nd June 1999, law no of 30th April 1983 and decree of 29th November 1983, and conforming to the provisions of accounting rulings and on liabilities, on amortisation and depreciation of assets and on the definition, accounting and evaluation of assets. General accounting standards were applied in respect of the prudence principle, and in accordance with the following basic assumptions: - going concern, - consistency from one period to another - - independence of the period, and in conformity with the general rules for drawing up and presenting annual reports. The basic method used for assessing registered accounting items is the historical cost convention. Only the significant information is expressed. Accounts receivable The accounts receivable are valued at their nominal value. A provision for depreciation is made when the carrying value is inferior to the accounting value. Page 6

9 Notes to the balance sheet Intangible assets Statement of accounts receivable Total accounts receivable at the end of the period are 741 Euro and classification by expiry deadline is as follows: Gross amount Expires in less than a year Expires in more than a year ASSETS Accounts receivable of fixed assets: Accounts receivable attached to consolidated controlling interests Loans Other Accounts receivable of intangible assets: Client accounts receivable and Related accounts Other Subscribed capital called up, unpaid Pre-payments Total Loans granted over the period Loans recuperated over the period Equity Composition of the Corporate Capital Corporate capital of an amount of Euro broken down into securities of a nominal value of 1.00 Euro. Page 7

10 Notes to the balance sheet Liabilities Statement of liabilities Total liabilities at the end of the period are Euro and classification by expiry deadline is as follows: Gross amount Expires in less Expires in Expires in than a year more than a more than 5 year years ASSETS Convertible bonds Other loans Loans and liabilities with banks of - maximum 1 year from origin - more than 1 year from origin Other borrowings and financial debts Trade payables and related accounts Tax and employee related liabilitieis Liabilities o fixed assets and related accounts Other accounts payables related parties Trade payables and related accounts Other liabilities Prepaid income Total Borrowings subscribed during the period Borrowings reimbursed over the period of which: towards partners Page 8

Consolidated balance sheet

Consolidated balance sheet Non current assets 31/12/2009 31/12/2008 (*) 01/01/2008 (*) Property, plant and equipment 1,352 1,350 1,144 Investment property 7 11 11 Fixed assets held under concessions 13,089