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.