ANEXA 1

ANEXA 1
la normele metodologice
TABEL-ANEXA
la Normele metodologice de aplicare a Legii nr. 15/1994 privind amortizarea
capitalului imobilizat in active corporale si necorporale, modificata si
completata prin Ordonanta Guvernului nr. 54/1997
_____________________________________________________________________________
Durata | Cota medie |Durata de |Durata de | din care |Durata |
normala | anuala de |utilizare |utilizare |--------------|de |
de | amortizare |aferenta |in cadrul | C | D |utilizare |
utilizare |_____________|regimului |careia se | | |aferenta |
conform | A | B |liniar, |realizeaza | | |uzurii |
Catalog | | |recalculata |amortizarea | | |morale |
| | |in functie |integrala | | |pentru |
| | |de cota | | | |care nu |
| | |medie | | | |se mai |
| | |anuala de | | | |calculeaza |
| | |amortizare | | | |amortizare |
| | |degresiva | | | | |
- in ani -| % | % | - in ani - | - in ani - |- in |- in |- in ani - |
| | | | | ani- | ani- | |
__________|______|______|____________|____________|_______|______|___________|
| a | b | c | d | e | f | g |
__________|______|______|____________|____________|_______|______|___________|
1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
__________|______|______|____________|____________|_______|______|___________|
2 | 50 | 75 | 2 | 2 | 0 | 0 | 0 |
__________|______|______|____________|____________|_______|______|___________|
3 | 33,3 | 50,0 | 2 | 3 | 1 | 2 | 0 |
__________|______|______|____________|____________|_______|______|___________|
4 | 25,0 | 37,5 | 3 | 4 | 1 | 3 | 0 |
__________|______|______|____________|____________|_______|______|___________|
5 | 20,0 | 30,0 | 3 | 5 | 2 | 3 | 0 |
__________|______|______|____________|____________|_______|______|___________|
6 | 16,7 | 33,4 | 3 | 3 | 0 | 3 | 3 |
__________|______|______|____________|____________|_______|______|___________|
7 | 14,3 | 28,6 | 3 | 4 | 1 | 3 | 3 |
__________|______|______|____________|____________|_______|______|___________|
8 | 12,5 | 25,0 | 4 | 4 | 0 | 4 | 4 |
__________|______|______|____________|____________|_______|______|___________|
9 | 11,1 | 22,2 | 4 | 5 | 1 | 4 | 4 |
__________|______|______|____________|____________|_______|______|___________|
10 | 10,0 | 20,0 | 5 | 5 | 0 | 5 | 5 |
__________|______|______|____________|____________|_______|______|___________|
11 | 9,1 | 22,7 | 4 | 7 | 3 | 4 | 4 |
__________|______|______|____________|____________|_______|______|___________|
12 | 8,3 | 20,7 | 5 | 7 | 2 | 5 | 5 |
__________|______|______|____________|____________|_______|______|___________|
13 | 7,7 | 19,2 | 5 | 8 | 3 | 5 | 5 |
__________|______|______|____________|____________|_______|______|___________|
14 | 7,1 | 17,7 | 6 | 8 | 2 | 6 | 6 |
__________|______|______|____________|____________|_______|______|___________|
15 | 6,7 | 16,7 | 6 | 9 | 3 | 6 | 6 |
__________|______|______|____________|____________|_______|______|___________|
Semnificatia coloanelor din tabelul de mai sus este urmatoarea:
A = pentru regimul de amortizare liniara
B = pentru regimul de amortizare degresiva
C = in regim de amortizare degresiva
D = in regim de amortizare liniara
a = (100/col. 1)
b = (100/col. 1 x 1,5;2;2,5)
c = (100/col. 3)
d = (col. 1 - col. 4)
e = (col. 5 - col. 4)
f = (col. 5 - col. 6)
g = (col. 1 - col. 5)
_____________________________________________________________________________
| | |medie | | | |se mai |
| | |degresiva | | | | |
| | | | | ani- | ani- | |
__________|______|______|____________|____________|_______|______|___________|
| a | b | c | d | e | f | g |
__________|______|______|____________|____________|_______|______|___________|
1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
__________|______|______|____________|____________|_______|______|___________|
16 | 6,3 | 15,7 | 6 | 10 | 4 | 6 | 6 |
__________|______|______|____________|____________|_______|______|___________|
17 | 5,9 | 14,7 | 7 | 10 | 3 | 7 | 7 |
__________|______|______|____________|____________|_______|______|___________|
18 | 5,6 | 14,0 | 7 | 11 | 4 | 7 | 7 |
__________|______|______|____________|____________|_______|______|___________|
19 | 5,3 | 13,2 | 8 | 11 | 3 | 8 | 8 |
__________|______|______|____________|____________|_______|______|___________|
20 | 5,0 | 12,5 | 8 | 12 | 4 | 8 | 8 |
__________|______|______|____________|____________|_______|______|___________|
21 | 4,8 | 12,0 | 8 | 13 | 5 | 8 | 8 |
__________|______|______|____________|____________|_______|______|___________|
22 | 4,5 | 11,2 | 9 | 13 | 4 | 9 | 9 |
__________|______|______|____________|____________|_______|______|___________|
23 | 4,3 | 10,7 | 9 | 14 | 5 | 9 | 9 |
__________|______|______|____________|____________|_______|______|___________|
24 | 4,2 | 10,5 | 9 | 15 | 6 | 9 | 9 |
__________|______|______|____________|____________|_______|______|___________|
25 | 4,0 | 10,0 | 10 | 15 | 5 | 10 | 10 |
__________|______|______|____________|____________|_______|______|___________|
26 | 3,8 | 9,5 | 10 | 16 | 6 | 10 | 10 |
__________|______|______|____________|____________|_______|______|___________|
27 | 3,7 | 9,2 | 11 | 16 | 5 | 11 | 11 |
__________|______|______|____________|____________|_______|______|___________|
28 | 3,6 | 9,0 | 11 | 17 | 6 | 11 | 11 |
__________|______|______|____________|____________|_______|______|___________|
29 | 3,4 | 8,5 | 12 | 17 | 5 | 12 | 12 |
__________|______|______|____________|____________|_______|______|___________|
30 | 3,3 | 8,2 | 12 | 18 | 6 | 12 | 12 |
__________|______|______|____________|____________|_______|______|___________|
31 | 3,2 | 8,0 | 12 | 19 | 7 | 12 | 12 |
__________|______|______|____________|____________|_______|______|___________|
a = (100/col. 1)
b = (100/ col. 1 x 1,5;2;2,5)
c = (100/col. 3)
d = (col. 1 - col. 4)
e = (col. 5 - col. 4)
f = (col. 5 - col. 6)
g = (col. 1 - col. 5)
_____________________________________________________________________________
| | |medie | | | |se mai |
| | |degresiva | | | | |
| | | | | ani- | ani- | |
__________|______|______|____________|____________|_______|______|___________|
| a | b | c | d | e | f | g |
__________|______|______|____________|____________|_______|______|___________|
1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
__________|______|______|____________|____________|_______|______|___________|
32 | 3,1 | 7,7 | 13 | 19 | 6 | 13 | 13 |
__________|______|______|____________|____________|_______|______|___________|
33 | 3,0 | 7,5 | 13 | 20 | 7 | 13 | 13 |
__________|______|______|____________|____________|_______|______|___________|
34 | 2,9 | 7,2 | 14 | 20 | 6 | 14 | 14 |
__________|______|______|____________|____________|_______|______|___________|
35 | 2,9 | 7,2 | 14 | 21 | 7 | 14 | 14 |
__________|______|______|____________|____________|_______|______|___________|
36 | 2,7 | 6,7 | 15 | 21 | 6 | 15 | 15 |
__________|______|______|____________|____________|_______|______|___________|
37 | 2,7 | 6,7 | 15 | 22 | 7 | 15 | 15 |
__________|______|______|____________|____________|_______|______|___________|
38 | 2,6 | 6,5 | 15 | 23 | 8 | 15 | 15 |
__________|______|______|____________|____________|_______|______|___________|
39 | 2,6 | 6,5 | 15 | 24 | 9 | 15 | 15 |
__________|______|______|____________|____________|_______|______|___________|
40 | 2,5 | 6,2 | 16 | 24 | 8 | 16 | 16 |
__________|______|______|____________|____________|_______|______|___________|
41 | 2,4 | 6,0 | 17 | 24 | 7 | 17 | 17 |
__________|______|______|____________|____________|_______|______|___________|
42 | 2,4 | 6,0 | 17 | 25 | 8 | 17 | 17 |
__________|______|______|____________|____________|_______|______|___________|
43 | 2,3 | 5,7 | 17 | 26 | 9 | 17 | 17 |
__________|______|______|____________|____________|_______|______|___________|
44 | 2,3 | 5,7 | 17 | 27 | 10 | 17 | 17 |
__________|______|______|____________|____________|_______|______|___________|
45 | 2,2 | 5,5 | 18 | 27 | 9 | 18 | 18 |
__________|______|______|____________|____________|_______|______|___________|
46 | 2,2 | 5,5 | 18 | 28 | 10 | 18 | 18 |
__________|______|______|____________|____________|_______|______|___________|
47 | 2,1 | 5,2 | 19 | 28 | 9 | 19 | 19 |
__________|______|______|____________|____________|_______|______|___________|
a = (100/col. 1)
b = (100/ col. 1 x 1,5;2;2,5)
c = (100/col. 3)
d = (col. 1 - col. 4)
e = (col. 5 - col. 4)
f = (col. 5 - col. 6)
g = (col. 1 - col. 5)
_____________________________________________________________________________
| | |medie | | | |se mai |
| | |degresiva | | | | |
| | | | | ani- | ani- | |
__________|______|______|____________|____________|_______|______|___________|
| a | b | c | d | e | f | g |
__________|______|______|____________|____________|_______|______|___________|
1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
__________|______|______|____________|____________|_______|______|___________|
48 | 2,1 | 5,2 | 19 | 29 | 10 | 19 | 19 |
__________|______|______|____________|____________|_______|______|___________|
49 | 2,0 | 5,0 | 20 | 29 | 9 | 20 | 20 |
__________|______|______|____________|____________|_______|______|___________|
50 | 2,0 | 5,0 | 20 | 30 | 10 | 20 | 20 |
__________|______|______|____________|____________|_______|______|___________|
55 | 1,8 | 4,5 | 22 | 33 | 11 | 22 | 22 |
__________|______|______|____________|____________|_______|______|___________|
60 | 1,7 | 4,2 | 24 | 36 | 12 | 24 | 24 |
__________|______|______|____________|____________|_______|______|___________|
65 | 1,5 | 3,7 | 27 | 38 | 11 | 27 | 27 |
__________|______|______|____________|____________|_______|______|___________|
70 | 1,4 | 3,5 | 28 | 42 | 14 | 28 | 28 |
__________|______|______|____________|____________|_______|______|___________|
75 | 1,3 | 3,2 | 31 | 44 | 13 | 31 | 31 |
__________|______|______|____________|____________|_______|______|___________|
80 | 1,2 | 3,0 | 33 | 47 | 14 | 33 | 33 |
__________|______|______|____________|____________|_______|______|___________|
85 | 1,2 | 3,0 | 33 | 52 | 19 | 33 | 33 |
__________|______|______|____________|____________|_______|______|___________|
90 | 1,1 | 2,7 | 37 | 53 | 16 | 37 | 37 |
__________|______|______|____________|____________|_______|______|___________|
95 | 1,1 | 2,7 | 37 | 58 | 21 | 37 | 37 |
__________|______|______|____________|____________|_______|______|___________|
100 | 1,0 | 2,5 | 40 | 60 | 20 | 40 | 40 |
__________|______|______|____________|____________|_______|______|___________|
ANEXA 2
la normele metodologice
TABEL - ANEXA

la Normele metodologice de aplicare a Legii nr. 15/1994 privind amortizarea
capitalului imobilizat in active corporale si necorporale, modificata si completata
prin Ordonanta Guvernului nr. 54/1997
____________________________________________________________________________
|Nr. | Specificatie | Rezultate | Punctaj | Nivel de |
|crt.| | |-------------------------| reducere |
| | | | fara | cu | admis % |
| | | | amortizare | amortizare | |
| | | | accelerata | accelerata | |
|____|_____________________|___________|____________|____________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 |
|____|_____________________|___________|____________|____________|__________|
| |
| A. Date de prezentare |
|___________________________________________________________________________|
| 1. | Venituri din | | | | * |
| | exploatare - total | | | | |
|____|_____________________|___________|____________|____________|__________|
| 2. | Cifra de afaceri | | | | * |
|____|_____________________|___________|____________|____________|__________|
| 3. | Capitalul propriu | | | | * |
|____|_____________________|___________|____________|____________|__________|
| 4. | Capitalul permanent | | | | * |
|____|_____________________|___________|____________|____________|__________|
| 5. | Active fixe | | | | * |
| | (active corporale) | | | | |
|____|_____________________|___________|____________|____________|__________|
| 6. | Active circulante | | | | * |
|____|_____________________|___________|____________|____________|__________|
| 7. | Cheltuieli de | | | | * |
| | exploatare - total | | | | |
|____|_____________________|___________|____________|____________|__________|
| 8. | Cheltuieli de | | | | |
| | exploatare aferente | | | | |
| | cifrei de afaceri | | | | |
| | din care: | | | | |
| | - fara amortizare | | | | |
| | accelerata | | | | |
| | - cu amortizare | | | | |
|____|_____________________|___________|____________|____________|__________|
| 9. | Profit brut | | | | |
|____|_____________________|___________|____________|____________|__________|
| 10.| Profit net | | | | |
|____|_____________________|___________|____________|____________|__________|
____________________________________________________________________________
|crt.| | |-------------------------| reducere |
| | | | fara | cu | admis % |
|____|_____________________|___________|____________|____________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 |
|____|_____________________|___________|____________|____________|__________|
| |
| B. Indicatori de eficienta economica |
|___________________________________________________________________________|
| 11.| Capital | | | |
| | propriu | | | |
| | Rata = ----------- x 100 | 10 | 10 | |
| | capitalului Active fixe | | | |
| | fata de | | | |
| | activele | | | |
| | fixe | | | |
|____|_________________________________|____________|____________|__________|
| 12.| Capital | | | |
| | permanent | | | |
| | Rata = ----------- x 100 | 5 | 5 | |
| | capitalului Active fixe | | | |
| | permanent | | | |
| | fata de | | | |
| | activele | | | |
| | fixe | | | |
|____|_________________________________|____________|____________|__________|
| 13.| Active fixe | | | |
| | Rata de = ----------- x 100 | 5 | 5 | |
| | imobilizare Active | | | |
| | a activelor totale | | | |
| | fixe | | | |
| | (Act. fixe + | | | |
| | act. circulante) | | | |
|____|_________________________________|____________|____________|__________|
| 14.| Rata activelor fixe, din care: | | | |
| | Profitul brut | | | |
| | - fara = ------------- x 100 | 20 | - | - |
| | amortizare Active fixe | | | |
| | accelerata | | | |
| | | - | 10 | 10 |
| | - cu = ------------- x 100 | | | |
| | amortizare Active fixe | | | |
|____|_________________________________|____________|____________|__________|
| 15.| Cifra de afaceri | | | |
| | Roata = ------------------ | 24 | 24 | - |
| | activului Active circulante | | | |
|____|_________________________________|____________|____________|__________|
| C. Indicatori de eficienta financiara |
|___________________________________________________________________________|
| 16. | Rata rentabilitatii | | | |
| | financiare, din care: | | | |
| | Profitul net | | | |
| | - fara = ------------ x 100 | 16 | - | - |
| | amortizare Capital | | | |
| | accelerata propriu | | | |
| | | - | 8 | 50 |
| | Profitul net | | | |
| | - cu = ------------ x 100 | | | |
| | amortizare Capital | | | |
| | accelerata propriu | | | |
|_____|________________________________|____________|____________|__________|
____________________________________________________________________________
|crt.| | |-------------------------| reducere |
| | | | fara | cu | admis % |
|____|_____________________|___________|____________|____________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 |
|____|_____________________|___________|____________|____________|__________|
| 17.| Rata rentabilitatii veniturilor,| | | |
| | din care: | | | |
| | - fara = ------------- x 100 | 10 | - | - |
| | amortizare Cifra de | | | |
| | accelerata afaceri | | | |
| | | - | 5 | 20 |
| | - cu = ------------- x 100 | | | |
| | amortizare Cifra de | | | |
| | accelerata afaceri | | | |
|____|_________________________________|____________|____________|__________|
| 18.| Rata rentabilitatii resurselor | | | |
| | din care: | | | |
| | - fara amortizare = | | | |
| | -------------------------- x 100| | | |
| | Cheltuieli de exploatare | | | |
| | aferente cifrei de afaceri | | | |
| | | | | |
| | - cu amortizare = | | | |
| | -------------------------- x 100| | | |
| | Cheltuieli de exploatare | | | |
| | aferente cifrei de afaceri | | | |
|____|_________________________________|____________|____________|__________|
| | Total punctaj: | 100 | 72 | 28 |
|____|_________________________________|____________|____________|__________|
____________________________________________________________________________
Specificatie |Punctaj| Agentul economic A | Agentul economic B |
|etalon |--------------------------|--------------------------|
| |Rezultate| Gradul |Punctaj|Rezultate|Gradul |Punctaj|
| | | de | | | de | |
| | |reducere| | |reducere| |
______________|_______|_________|________|_______|_________|________|_______|
1 2 3 4 5 6 7 8 |
____________________________________________________________________________|
A. Date de prezentare |
____________________________________________________________________________|
1. Venituri | * | 3500 | * | * | 2800 | * | * |
din | | | | | | | |
exploatare | | | | | | | |
- total | | | | | | | |
(mil. lei) | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
2. Cifra de | * | 3000 | * | * | 2000 | * | * |
afaceri | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
3. Capitalul | * | 1500 | * | * | 1500 | * | * |
propriu | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
4. Capitalul | * | 700 | * | * | 700 | * | * |
permanent | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
5. Active | * | 800 | * | * | 800 | * | * |
fixe | | | | | | | |
(active | | | | | | | |
corporale) | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
6. Active | * | 1000 | * | * | 1000 | * | * |
circulante | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
7. Cheltuieli | * | 2500 | * | * | 1800 | * | * |
exploatare | | | | | | | |
total | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
8. Cheltuieli | * | 2000 | * | * | 1500 | * | * |
exploatare | | | | | | | |
aferente | | | | | | | |
cifrei de | | | | | | | |
afaceri | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
9. Profit | | | | | | | |
brut, din | | | | | | | |
care: | | | | | | | |
- fara | * | 1000 | * | * | 500 | * | * |
amortizare | | | | | | | |
accelerata | | | | | | | |
mil. lei | | | | | | | |
- cu | * | 700 | * | * | 200 | * | * |
amortizare | | | | | | | |
accelerata | | | | | | | |
- mil. lei | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
10. Profit | * | | | | | | |
net, din | | | | | | | |
care: | | | | | | | |
- fara | * | 550 | * | * | 275 | * | * |
amortizare | | | | | | | |
accelerata | | | | | | | |
mil. lei | | | | | | | |
- cu | * | 385 | * | * | 110 | * | * |
amortizare | | | | | | | |
accelerata | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
____________________________________________________________________________
Specificatie |Punctaj| Agentul economic A | Agentul economic B |
|etalon |--------------------------|--------------------------|
| |Rezultate| Gradul |Punctaj|Rezultate| Gradul |Punctaj|
| | | de | | | de | |
| | |reducere| | |reducere| |
______________|_______|_________|________|_______|_________|________|_______|
1 2 3 4 5 6 7 8 |
____________________________________________________________________________|
B. Indicatori de eficienta economica |
____________________________________________________________________________|
11. Rata | 10 | 187.5 | * | 10 | 187.5 | * | 10 |
capitalului | | | | | | | |
propriu | | | | | | | |
fata de | | | | | | | |
activele | | | | | | | |
fixe (%) | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
12. Rata | 5 | 87.5 | * | 5 | 87.5 | * | 5 |
capitalului | | | | | | | |
permanent | | | | | | | |
fata de | | | | | | | |
activele | | | | | | | |
fixe (%) | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
13. Rata de | 5 | 44 | * | 5 | 44 | * | 5 |
imobilizare | | | | | | | |
a activelor | | | | | | | |
fixe (%) | | | | | | | |
______________|_______|_________|________|_______|_________|________|_______|
14. Rata | | | | | | | |
activelor | | | | | | | |
fixe, din | | | | | | | |
care: | | | | | | | |
- fara | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | 20 | 125 | * | * | 62.5 | * | * |
- cu | | | | | | | |
amortizarea | | | | | | | |
accelerata | | | | | | | |
(%) | * | 87.5 | 30 | 14 | 25 | 60 | 8 |
______________|_______|_________|________|_______|_________|________|_______|
15. Rotatia | | | | | | | |
activului | | | | | | | |
circulant | | | | | | | |
- numar de | | | | | | | |
rotatii | 24 | 3 | * | 24 | 2 | * | 24 |
______________|_______|_________|________|_______|_________|________|_______|
C. Indicatori de eficienta financiara |
____________________________________________________________________________|
16. Rata | | | | | | | |
rentabilitatii| | | | | | | |
financiare | | | | | | | |
din care: | | | | | | | |
- fara | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | 16 | 36.7 | * | * | 18.3 | * | * |
- cu | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | * | 25.7 | 30 | 11.2 | 7.3 | 60 | 6.4 |
______________|_______|_________|________|_______|_________|________|_______|
17. Rata | | | | | | | |
veniturilor, | | | | | | | |
din care: | | | | | | | |
- fara | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | 10 | 33.3 | * | * | 25 | * | * |
- cu | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | * | 23.3 | 30 | 7 | 10 | 60 | 4 |
______________|_______|_________|________|_______|_________|________|_______|
18. Rata | | | | | | | |
resurselor, | | | | | | | |
din care: | | | | | | | |
- fara | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | 10 | 50 | * | * | 33.3 | * | * |
- cu | | | | | | | |
amortizare | | | | | | | |
accelerata | | | | | | | |
(%) | * | 35 | 30 | 7 | 13.3 | 60 | 40 |
______________|_______|_________|________|_______|_________|________|_______|
Total punctaj | 100 | * | * | 83.2 | * | * | 66.4 |
______________|_______|_________|________|_______|_________|________|_______|

ANEXA 1 - Amortizare Degresiva

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ANEXA 1 - Amortizare Degresiva

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TABEL - ANEXA

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