As per Client

31 decembrie 2019 31 decembrie 2020

Credite acordate dealerilor auto 265,453,442 209,559,303
Credite pentru achizitia de autovehicule, din care: 344,961,136 286,413,960
Persoane fizice 748,361 59,159
Persoane juridice 344,212,775 285,822,370
Company name, din care: 722,766,190 846,694,385
Persoane fizice 5,719,689 10,859,371
Persoane juridice, din care: 717,046,501 835,835,014
Industrie si transporturi 452,383,306 525,785,308
Comert si alte servicii asimilate 95,573,469 102,973,288
Servicii diverse 147,707,099 170,868,318
Turism 2,682,330 2,373,420
Agricultura 18,700,297 21,045,963
Valoarea portofoliului inainte de ajustari pentru depreciere 1,342,667,648
1,333,180,768
Minus ajustari pentru deprecierea creantelor asupra clientelei aferente principal (16,925,027)
(13,114,763)
Total creante asupra clientelei 1,320,066,005 1,325,742,621

2019 2020
Sold la 1 ianuarie 8.467.514 13.114.763
Cheltuieli cu ajustarile pentru deprecierea creantelor as 27.356.917 22.182.619
Reluare ajustari pentru deprecierea creantelor asupra cli -22.709.668 -18.372.355
Sold la 31 decembrie 13.114.763 16.925.027

2019 2020
Numar contracte 166 3463
Valoare capital ramas de facturat 13.530.219 414.455.298
Ajustari pentru deprecierea creditelor restructurate -911.116 -2.295.142
Total 12.619.103 412.160.156
As per KPMG Difference

31 decembrie 2019 31 decembrie 2020 31 decembrie 2019

265,453,442
344,961,136
748,361
344,212,775
722,766,190
5,719,689
717,046,501
452,383,306
95,573,469
147,707,099
2,682,330
18,700,297
-
1,333,180,768
-
(13,114,763)
1,320,066,005
31 decembrie 2020
209,559,303
286,413,960
59,159
285,822,370
846,694,385
10,859,371
835,835,014
525,785,308
102,973,288
170,868,318
2,373,420
21,045,963
1,342,667,648
-
(16,925,027)
-
1,325,742,621
As per Client

Aparatura birotica Constructii/

Total
si mobilier Amenajari
Cost
Sold la 1 ianuarie 2020 1,210,713.00 1,383,576.00 2,594,289.00
Achizitii si amenajari 11,484.00 - 11,484.00
Iesiri 5,292.00 - 5,292.00
Sold la 31 decembrie 2020 1,216,905.00 1,383,576.00 2,600,481.00

Sold la 1 ianuarie 2020 1,017,456.00 957,065.00 1,974,521.00

Cheltuiala cu amortizarea in cursul exercitiului 255,603.00
126,104.00 381,707.00
Reduceri de amortizare aferente iesirilor 3,307.00 - 3,307.00
Sold la 31 decembrie 2020 1,140,252.00 1,212,668.00 2,352,921.00

Valoare contabila neta la 31 decembrie 2020 76,653.00 170,907.00 24,756.00

Aparatura birotica Constructii/

Total
si mobilier Amenajari
Cost
Sold la 1 ianuarie 2019 1,204,927.00 1,383,576.00 2,588,503.00
Achizitii si amenajari 843.00 - 843.00
Iesiri 2,645.00 - 2,645.00
Sold la 31 decembrie 2019 1,210,712.00 1,383,576.00 2,594,288.00

Sold la 1 ianuarie 2019 816,462.00 701,967.00 1,518,429.00

Cheltuiala cu amortizarea in cursul exercitiului 255,098.00
203,638.00 458,736.00
Reduceri de amortizare aferente iesirilor 2,645.00 - 2,645.00
Sold la 31 decembrie 2019 1,017,455.00 957,065.00 1,974,520.00

Valoare contabila neta la 31 decembrie 2019 193,257.00 426,511.00 619,768.00

As per KPMG Difference
1 ianuarie 2020 31 decembrie 2020
Aparatura Aparatura
Constructii/ Constructii/
birotica si Total birotica si
Amenajari Amenajari
mobilier mobilier

1,210,713.00 1,383,576.00
11,484.00
5,292.00
1,216,905.00 1,383,576.00
-
-
1,017,456.00 957,065.00
0 255603
126,104.00 -
3,307.00
1,140,252.00 1,212,668.00
- -
76,653.00 170,907.00
- -
- -

- -
1,204,927.00 1,383,576.00
843.00
2,645.00
1,210,712.00 1,383,576.00
- -
- -
816,462.00 701,967.00
- 255,098.00
203,638.00 -
2,645.00
1,017,455.00 957,065.00
- -
193,257.00 426,511.00
 Total

2,594,289.00
11,484.00
5,292.00
2,600,481.00

1,974,521.00
#VALUE!
381,707.00
3,307.00
2,352,921.00
-
24,756.00
-
-

-
2,588,503.00
843.00
2,645.00
2,594,288.00
-
-
1,518,429.00

458,736.00
2,645.00
1,974,520.00
-
619,768.00
As per Client

Alte active

31 decembrie 2019 31 decembrie 2020

Debitori diversi (i) 11,503,177.00 10,883,080.00

TVA de recuperat (ii) 143,983.00 2,501,454.00
Stocuri de autovehicule reposedate ( iii) 2,085,790.00 468,146.00
Creante in legatura cu bugetul statului ( iv) 297,564.00 4,180,733.00
Creante in legatura cu personalul – garantii chirii 57,635.00 29,507.00
Alte active (v) 5,661,242.00 6,849,285.00
Minus ajustari aferente altor elemente facturate - Casco, TVA (vi) (1,123,541.00) (1,617,055.00)
Total 18,625,850.00 23,295,150.00
As per KPMG Difference

31 decembrie 2019 31 decembrie 2020 31 decembrie 2019 31 decembrie 2020

(11,503,177.00) (10,883,080.00)
(143,983.00) (2,501,454.00)
(2,085,790.00) (468,146.00)
(297,564.00) (4,180,733.00)
(57,635.00) (29,507.00)
(5,661,242.00) (6,849,285.00)
1,123,541.00 1,617,055.00
(18,625,850.00) (23,295,150.00)
As per Client

Cheltuieli inregistrate in avans si venituri angajate

31 decembrie 2019 31 decembrie 2020

Creante asupra clientelei – dobanda 4,212,030.00 4,277,702.00

Ajustari pentru deprecierea creantelor asupra clientelei
(2,091,456.00)
aferente dobanzilor (i)
(1,205,863.00)
Cheltuieli in avans aferente comisioanelor achitate
9,337,214.00
catre dealeri (ii)
8,322,792.00
Penalizari facturate clientilor pentru creante TVA si
450,683.00 511,463.00
asigurari
Ajustari pentru depreciere aferent penalizari facturate
(456,408.00)
clientilor pentru creante TVA si asigurari (i)
(22,722.00)
Alte cheltuieli in avans (aferente abonamente anuale) 173,373.00 8,155.00
Total 11,725,795.00 11,660,065.00

2,019.00 2,020.00

Sold la 1 ianuarie 1,173,251.00 1,433,083.00

Cheltuieli cu ajustarile pentru deprecierea creantelor asu 2,183,447.00 2,033,120.00
Reluari din provizioane pentru deprecierea creantelor as (1,923,615.00) (91,834.00)
Sold la 31 decembrie, din care 1,433,083.00 2,547,863.00
Ajustari pentru deprecierea creantelor asupra clientelei aferente dobanzilor (i)
1,205,863.00 2,091,456.00
Ajustari pentru depreciere aferent penalizari facturate clientilor pentru creante TVA si asigurari
22,722.00 456,408.00
As per KPMG Difference

31 decembrie 2019 31 decembrie 2020 31 decembrie 2019 31 decembrie 2020

4,212,030.00 4,277,702.00

- (2,091,456.00)
(1,205,863.00) -

9,337,214.00
8,322,792.00 -

450,683.00 511,463.00

(456,408.00)
(22,722.00) -

173,373.00 8,155.00
11,725,795.00 11,660,065.00

2,019.00 2,020.00

1,173,251.00 1,433,083.00
2,183,447.00 2,033,120.00
(1,923,615.00) (91,834.00)
1,433,083.00 2,547,863.00

1,205,863.00 2,091,456.00

22,722.00 456,408.00
As per Client As per KPMG
Datorii privind institutiile de credit

Sold in valuta la 31 Sold in RON la 31 Sold in valuta la 31

Banca Valuta
decembrie 2020 decembrie 2020 decembrie 2020

BANCA COMERCIALA INTESA SANPAOLO

EUR 11,000,000.00 53,563,400.00
ROMANIA S.A.
BANCA COMERCIALA ROMANA S.A. EUR 10,000,000.00 48,694,000.00
BAWAG P.S.K. BANK EUR 1,500,000.00 7,304,100.00
BNP PARIBAS SA PARIS SUCURSALA
EUR 10,000,000.00 48,694,000.00
BUCURESTI
CIB BANK ZRT. EUR 2,000,000.00 9,738,800.00
DAIMLER INTERNATIONAL FINANCE BV EUR 10,000,000.00 48,694,000.00
ING BANK AMSTERDAM NV SUC BUCURESTI EUR 92,500,000.00 450,419,500.00
ING Bank DiBa AG EUR 60,000,000.00 292,164,000.00
UNICREDIT BANK AG MUNICH EUR 10,000,000.00 48,694,000.00
TOTAL EUR 207,000,000.00 1,007,965,800.00
 Difference

Sold in valuta
Sold in RON la
la 31 Sold in RON la 31
31 decembrie
decembrie decembrie 2020
2020
2020

11,000,000.00 53,563,400.00
10,000,000.00 48,694,000.00
1,500,000.00 7,304,100.00

10,000,000.00 48,694,000.00
2,000,000.00 9,738,800.00
10,000,000.00 48,694,000.00
92,500,000.00 450,419,500.00
60,000,000.00 292,164,000.00
10,000,000.00 48,694,000.00
207,000,000.00 1,007,965,800.00
As per Client

Alte datorii

31 decembrie
2019
Finantare de la Daimler AG Germania ( i) 296,316,600.00
Furnizori (ii) 8,270,996.00
Avansuri incasate de la clienti ( iii) 1,545,572.00
Salarii si contributii (iv) 1,279,248.00
Impozit pe profit (v) 2,186,284.00
Alte datorii la Bugetul de Stat (TVA de plata, contributii aferente tichete cadou acordate angajati dealeri) (vi)
-
Creditori diversi (vii) 2,208,112.00
Total 311,806,812.00
 As per KPMG Difference

31
31 decembrie 31 decembrie 31 decembrie 31 decembrie
decembrie
2020 2019 2019 2020
2020
155,820,800.00 296,316,600.00 155,820,800.00
5,458,766.00 8,270,996.00 5,458,766.00
1,978,823.00 1,545,572.00 1,978,823.00
1,231,586.00 1,279,248.00 1,231,586.00
1,519,591.00 2,186,284.00 1,519,591.00
339,053.00 - 339,053.00
-
2,772,075.00 2,208,112.00 2,772,075.00
169,120,694.00 311,806,812.00 169,120,694.00
As per Client As per KPMG

31 decembrie
31 decembrie 2019 31 decembrie 2020 31 decembrie 2019
2020
Venituri din
amortizarea
comisioanelor
aferente
contractelor de
22,627,042.00 24,351,102.00
Company name
incheiate si
creditelor pentru
achizitia de
autovehicule (i)
Dobanda atasata
la imprumutul
primit de la
164,889.00 1,352.00
Daimler AG
Germania (a se
vedea Nota 9 (i) )
Dobanda atasata
la imprumuturile
781,679.00 1,014,328.00
la institutii de
credit
(a se vedea Nota
8 (i))
Alte venituri
inregistrate in 1,726,793.00 1,393,608.00
avans (ii)
Total 25,300,403.00 26,894,238.00
Difference

31 decembrie 2019 31 decembrie 2020

22,627,042.00 24,351,102.00

164,889.00 1,352.00

781,679.00 1,014,328.00

- -

1,726,793.00 1,393,608.00
25,300,403.00 26,894,238.00
As per Client As per KPMG

Valoarea Valoarea
Procent Procent
Numar de nominala a Numar de nominala a
detinut detinut
actiuni actiunilor actiuni actiunilor
(%) (%)
detinute detinute
Daimler Mobility AG 19,999.00 99,995.00 99,415,029.00
Leonie FSM DVB GMBH 1.00 5.00 4,971.00
Total 20.00 100.00 99,420,000.00

Valoarea
Procent
Numar de nominala a
detinut
actiuni actiunilor
(%)
detinute
Leonie FS DVB GmbH 19,999.00 99,995.00 99,415,029.00
Leonie FSM DVB GMBH 1.00 5.00 4,971.00
Total 20.00 100.00 99,420,000.00
Difference

Valoarea
Procent
Numar de nominala a
detinut
actiuni actiunilor
(%)
detinute
19,999.00 99,995.00 99,415,029.00
1.00 5.00 4,971.00
20.00 100.00 99,420,000.00

19,999.00 99,995.00 99,415,029.00

1.00 5.00 4,971.00
20.00 100.00 99,420,000.00
As per client As per KPMG

31 decembrie 2019 31 decembrie 2020 31 decembrie 2019

Platibile in mai putin de 1 an 473,997.00 263,213.00

Platibile in mai mult de 1 an dar in mai putin de 5 ani 284,398.00 78,189.00
Total 758,395.00 341,402.00
 Difference

31 decembrie 2020 31 decembrie 2019 31 decembrie 2020

473,997.00 263,213.00
284,398.00 78,189.00
758,395.00 341,402.00
As per client

2019 2020
Dobanzi provenind din:
Contracte de Company name financiar 33,776,961.00 ###
Contracte de credit pentru achizitia de autovehicule si finantarea stocurilor 25,565,699.00 ###

Depozite la banci, conturi overdraft si altele 2.00 -

Total 59,342,662.00 ###
As per KPMG Difference

2019 2020 2019 2020

33,776,961.00 34,864,092.00
25,565,699.00 20,113,206.00

2.00
59,342,662.00 54,977,298.00
As per client As per KPMG Difference

2019 2020 2019 2020 2019 2020

Dobanzi
provenind din
4,585,074.00 5,265,222.00
imprumuturi
primite 4,585,074.00 5,265,222.00
Total 4,585,074.00 5,265,222.00 4,585,074.00 5,265,222.00
As per client As per KPMG Difference

2019 2020 2019 2020 2019 2020

Venituri din
diferente de curs 4,398,536.00 3,577,984.00
valutar 4,398,536.00 3,577,984.00
Cheltuieli cu
diferente de curs (4,114,487.00) (1,753,122.00)
valutar (i) (4,114,487.00) (1,753,122.00)
Profit net din
operatiuni 284,049.00 1,824,862.00
financiare 284,049.00 1,824,862.00
As per client As per KPMG
2019 2020 2019
Venituri din vanzarea bunurilor de Company name recuperate (i) 1,559,075.00 1,938,635.00
Venituri din refacturare clientilor a serviciilor vama si inmatriculare 2,132,139.00
2,074,344.00
Alte venituri din derularea contractelor de Company name 226,908.00 28,705.00
Venituri din penalitati aferente derularii contractelor 1,330,005.00 582,315.00
Alte venituri din exploatare (ii) 3,239,899.00 5,394,302.00
Total 8,430,231.00 10,076,096.00
 Difference
2020 2019 2020
1,559,075.00 1,938,635.00
- 2,132,139.00
2,074,344.00 -
226,908.00 28,705.00
1,330,005.00 582,315.00
3,239,899.00 5,394,302.00
8,430,231.00 10,076,096.00
As per client As per KPMG Difference

2018 2020 2018 2020 2018

Cheltuieli de
consultanta si 5,211,312.00 6,102,253.00
servicii diverse (i)
5,211,312.00
Cheltuieli cu
remuneratiile
5,669,790.00 6,069,487.00
angajatilor (ii)
5,669,790.00
Cheltuieli privind
asigurarile si
129,618.00 138,545.00
protectia sociala,
din care: 129,618.00
- cheltuieli
privind pensiile - -
Materiale si
combustibil, 284,258.00 112,604.00
stocuri 284,258.00

Alte cheltuieli
5,210,589.00 4,474,347.00
administrative (iii)
5,210,589.00
Total 16,505,567.00 16,897,236.00 16,505,567.00

2019 2020 2019 2020 2019

Cheltuieli cu
serviciile de audit 86,027.00 87,649.00
(a) 86,027.00
Servicii
321,703.00 417,042.00
consultanta 321,703.00
Cheltuieli cu
servicii de
589,395.00 567,851.00
avocatura si
legale 589,395.00
Alte cheltuieli (b) 4,214,187.00 5,029,711.00 4,214,187.00
Total cheltuieli
privind
serviciile 5,211,312.00 6,102,253.00
prestate de
terti 5,211,312.00
 2020

6,102,253.00

6,069,487.00

138,545.00

112,604.00

4,474,347.00
16,897,236.00

2020

87,649.00

417,042.00

567,851.00
5,029,711.00

6,102,253.00
As per client As per kpmg

2019 2020 2019 2020

Cheltuieli diverse de
6,408,099.00 7,637,182.00
exploatare (i)
Chirii spatiu birouri 487,091.00 42,441.00
Chirii vehicule Societate 677,984.00 669,195.00
Chirii aferente personalului
135,976.00 143,236.00
Societatii
Cheltuieli cu alte impozite
798,205.00 908,754.00
taxe si varsaminte asimilate
Total 8,507,355.00 9,782,777.00

2019 2020 2019 2020

Cheltuieli cu dobanda la
finantarile acordate de 1,751,670.00 882,421.00
Daimler AG, Germania

Cheltuieli de scoatere din

gestiune la iesirea vehiculelor 1,748,140.00 3,449,919.00
recuperate (stoc) (a)

Alocarea pe cheltuiala a
2,513,073.00 2,704,026.00
diferentei de curs achizitie
Alte cheltuieli diverse de
85,306.00 598,377.00
exploatare (b)
Cheltueli cu amenzi si
(457,844.00) 2,439.00
penalitati (c)
Total 6,408,099.00 7,637,182.00
Difference

2019 2020

6,408,099.00 7,637,182.00
487,091.00 42,441.00
677,984.00 669,195.00

135,976.00 143,236.00

798,205.00 908,754.00
8,507,355.00 9,782,777.00

2019 2020

1,751,670.00 882,421.00

1,748,140.00 3,449,919.00

2,513,073.00 2,704,026.00

85,306.00 598,377.00

(457,844.00) 2,439.00
6,408,099.00 7,637,182.00
As per client

2019 2020
Cheltuieli cu ajustarile pentru deprecierea creantelor asupra clientelei aferente principal (nota 4) 27356917 22182619
Cheltuieli cu ajustarile pentru deprecierea creantelor asupra clientelei aferente dobanzilor si penalitatilor (nota 7) 2183447 2033120
Pierderi din creante nerecuperabile acoperite cu provizioane 3740153 3002
Cheltuieli cu provizioane aferente bonusurilor pentru angajati si alte provizioane diverse (nota 26) 4664131 3462553
Cheltuieli cu provizioane diverse - TVA, Asigurare si altele 2624404 2489652
Cheltuieli cu provizioane pentru deprecierea stocurilor 1213881 240302
Pierderi din creante acoperite cu ajustari pentru depreciere 1288787 3129737
Total 43071720 33540985

Constituire/(reluare) neta de ajustari de depreciere principal, dobanzi si penalitati (nota 4, nota 7)

 As per kpmg Difference

2019 2020 2019 2020

27356917 22182619

2183447 2033120
3740153 3002
4664131 3462553
2624404 2489652
1213881 240302
1288787 3129737
43071720 33540985
4925044
As per client As per KPMG

2019 2020 2019 2020

Reluare ajustari
pentru
deprecierea
22,709,668.00 18,372,355.00
creantelor asupra
clientelei aferente
principal (nota 4)

Reluare ajustari
pentru
deprecierea
1,923,615.00 91,834.00
creantelor asupra
clientelei aferente
dobanzi (nota 7)

Reluarea
ajustarilor de
depreciere
2,078,927.00 1,996,138.00
aferente altor
creante (TVA si
Casco)

Reluarea
provizioanelor
aferente
bonusurilor 143,017.00 4,664,131.00
pentru angajati si
altor provizioane
(nota 26)

Reluare ajustare
pentru
5,538.00 674,626.00
deprecierea
stocurilor
Venituri din
reposedarea
bunurilor
aferente
contractelor
reziliate si
venituri 4,264,021.00 1,405,846.00
reprezentand
incasari de
creante care au
fost inregistrate
ca pierderi in anii
precedenti

Total 31,174,628.00 28,031,436.00

Difference

2019 2020

22,709,668.00 18,372,355.00

1,923,615.00 91,834.00

2,078,927.00 1,996,138.00

143,017.00 4,664,131.00

5,538.00 674,626.00

4,264,021.00 1,405,846.00
0 0
31,174,628.00 28,031,436.00
As per client As per KPMG

31
31 decembrie 31 decembrie 31 decembrie
decembrie
2019 2020 2019
2020
(Pierderea)/profit net(a) a exercitiului
20,081,560.00 24,135,999.00
financiar
(+) Cheltuieli nedeductibile 13,862,781.00 11,666,612.00
(-) Venituri neimpozabile (2,608,445.00) (7,538,351.00)
(-) Deduceri (1,771,583.00) (1,905,839.00)
Pierderea/profit fiscal(a) cumulat(a) 29,564,312.00 26,358,421.00
Impozit pe profit (16%) 4,730,290.00 4,217,347.00
Reduceri de impozit conform legii-
-7664 -
sponsorizari
Bonificatia aplicata conform OUG 33/2020 - (246,878.00)
Impozit pe profit anual 4,722,625.00 3,970,469.00
Difference

31 decembrie 31 decembrie
2019 2020

20,081,560.00 24,135,999.00
13,862,781.00 11,666,612.00
(2,608,445.00) (7,538,351.00)
(1,771,583.00) (1,905,839.00)
29,564,312.00 26,358,421.00
4,730,290.00 4,217,347.00

(7,664.00) #VALUE!
#VALUE! (246,878.00)
4,722,625.00 3,970,469.00
As per client As per KPMG

31
31 decembrie 31 decembrie 31 decembrie
decembrie 2020 2020
2019
2019

Provizioane pentru
concedii de odihna 150,586.00 250.00
neefectuate
Alte provizioane 4,513,545.00 3,212,553.00
Total 4,664,131.00 3,462,553.00
Difference

31 31
decembrie decembrie
2019 2020

150,586.00 250.00

4,513,545.00 3,212,553.00
4,664,131.00 3,462,553.00