Romanian to English: Situatii financiare auditate/Audited financial statements
Detailed field: Finance (general) | |
Source text - Romanian
Raportul Auditorilor catre Asociatii firmei XXX
Am Audiat bilantul contabil al firmei XXX (denumita in continuare Societate) intocmit la 31 decembrie 2004 precum si contul sw profit si pierdere, situatia fluxurilor de numerar si situatia modificarilor in capitalul propriu pentru exercitiul financiar incheiat la aceasta data. Situatiile financiare atasate sunt responsabilitatea conducerii Societatii. Responsabilitatea noastra este ca, pe baza auditului efectuat, sa exprimam o opinie asupra acestora.
Cu exceptia celor prezentate in paragraful urmator am realizat auditul in confirmitate cu Standardele de Audit emise de Camera Auditorilor din Romania, care sunt bazate pe Standardele Internationale de Audit si in consecinta am utilizat teste ale inregistrarilor contabile si alte proceduri de audit, asa cum am considerat necesar in circumstantele respective. Standardele de audit mentionate impun planificarea si derularea auditului astfel incat sa fie obtinut un nivel de asigurare rezonabil cu privire la lipsa erorilor materiale la situatiile financiare. Auditul consta in examinarea, pe baza de sondaje, a elementelor probante care sa justifice sumele si informatiile continute in situatiile financiare. Auditul situatiilor financiare presupune, de asemenea, evaluarea principiilor contabile folosite, precum si examinarea prezentarii de ansamblu a acestora. Consideram ca auditul efectuat furnizeaza o baza rezonabila exprimarii opiniei noastre.
Societatea a transferat la rezerve obligatii in valoare de YYY lei la 31 decembrie 2003. Astfel, valoarea datoriilor la 31 decembrie 2003 si 31 decembrie 2004 este subevaluata cu YYY lei, iar capitalurile proprii sunt supraevaluate cu aceeasi suma.
| Translation - English
Independent auditor’s report to the shareholders of XXX
We have audited the balance sheet of XXX (herein after referred to as Company) as of December 31, 2004 and the income statement, cash flow statement and statement of changes in equity for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with Auditing Standards issued by the Romanian Chamber of Auditors, which are based on the International Standards on Auditing and therefore we conducted tests on the accounting records and other audit procedures, as we considered necessary in those circumstances. Those standards require that we plan and perform an audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence that supports the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion.
During 2003, the Company transferred the liabilities in amount of YYY lei to reserves. Therefore, the liabilities at 31 december 2003 and, respectively 31 december 2004 are understated with YYY lei, and the equity is overstated with the same amount.
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English to Romanian: Agreement/Contract
Detailed field: Law: Contract(s) | |
Source text - English
1. XXX hereby constitutes and appoints the AGENT as its agent for the Quotation ref. Supply Contract A 22 dated 9 september 2006 amounting to 30.000 Eur , including VAT (hereinafter the "Quotation") for the supply of VVV (hereinafter the " Products") to QQQ with its registered office at (hereinafter the "Customer") in Timisoara, Romania, (hereinafter the "Territory") in accordance with Tender/Contract referenced A 22.
2. The AGENT agrees and acknowledges that it will be XXX agent for the sole purpose of submitting the above-mentioned Quotation strictly in accordance with the prices, terms and conditions of sales communicated to the AGENT by XXX and subject to the terms and conditions hereinafter set forth in this agreement (hereinafter the "Agreement").
3. The AGENT hereby accepts such appointment exclusively for the above-mentioned Quotation and thus agrees not to represent any competitive products of another manufacturer to the above-mentioned Quotation.
4. The AGENT represents that it is not an official of the government or an active member of a political party or an employee of any company which the AGENT knows or has reasons to know is a customer of XXX and agrees not to accept an active political role during the term of this Agreement. The AGENT agrees not to make any payment to any employee of the government, any political party or customer of XXX or third party in the performance of this Agreement in violation of the law, or ethical standards, and not to improperly influence an employee of the government, or a member of a political party or a customer of XXX in order to obtain or retain business for XXX. In case the AGENT breaches this contractual obligation XXX may terminate this Agreement by registered mail without notice or further liability.
| Translation - Romanian
1. XXX alege si desemneaza AGENTUL ca intermediar pentru oferta din Contractul de furnizare 22 din 9 septembrie 2006 in valoare de 30.000 Eur, cu TVA inclus (denumit in contiuare oferta) pentru furnizarea a VVV (denumit in continuare Produs) la QQQ (denumita in continuare client), cu sediul social Timisoara, Romania,(denumit in continuare Teritoriu) in conformitate cu Oferta/Contractul cu nr. 22
2. AGENTUL este de acord si recunoaste ca va fi agentul XXX pentru singurul motiv si anume pentru a inainta Oferta mentionata mai sus in conformitate cu preturile, termenii si conditiile de vanzare comunicate AGENTULUI de catre XXX si supus termenilor si conditiilor expuse in continuare in acest contract (denumit in continuare ACORD).
3. AGENTUL accepta in continuare numirea exclusiv pentru Oferta mentionata mai sus si este de acord sa nu reprezinte nici un alt fel de produse competitive ale altui fabricant a produselor de mai sus.
4. AGENTUL declara ca nu este un oficial guvernamental sau membru al unui partid politic sau angajatul oricarei companii pe care AGENTUL o stie sau care este un client XXX si este de acord sa nu accepte un rol politic activ atat cat acest Acord este valabil. AGENTUL este de acord sa nu faca nici o plata niciunui angajat guvernamental, niciunui partid politic si niciunui client XXX sau sa implice o a treia parte in executarea acestui Acord, in incalcarea legii sau a standardelor etice, si nici sa nu influenteze vreun angajat guvernamental sau un membru al vreunui partid politic sau un client XXX pentru a obtine sau a impiedica o afacere pentru XXX. Daca AGENTUL incalca prevederile din contract XXX este indreptatita sa inceteze acest Acord prin posta rapida fara nici un fel de preaviz sau obligatie.
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