DRY PRODUCTS S.p.A.

Headquarters in Milan: Via Ciovassino 1

Share capital at December 31 2010: € 6,375,000.00

 

STATEMENT OF FINANCIAL POSITION

(in euro)

 

ASSETS

 

 

 

31.12.2010

31.12.2009

A)

RECEIVABLES FROM SHAREHOLDERS FOR PAYMENTS STILL DUE

--

--

B)

FIXED ASSETS

I

Intangible assets

--

--

II

Tangible assets

Plant and machinery

159

225

 

 

 

Other assets

 

1.357

--

Total tangible assets

1.516

225

III

Financial assets

 

 

 

Investments in subsidiaries

 

--

--

 

Total financial assets

 

--

--

TOTAL FIXED ASSETS

 

1.516

225

C)

CURRENT ASSETS

I

Inventories

--

--

II

Receivables

**

Subsidiaries

--

--

--

Parent companies

--

--

--

 

 

 

Others

--

61.152

48.550

Total receivables

--

61.152

48.550

III

Financial assets not classified as fixed assets

Other equity investments

14.848.836

--

 

 

 

Other securities

 

94.732.471

109.647.851

Total financial assets

109.581.307

109.647.851

IV

Cash & cash equivalents

Bank and Post Office deposits

59.678.125

965.945

 

 

 

Cash and valuables on hand

 

237

135

 

Total cash and cash equivalents

 

59.678.362

966.080

TOTAL CURRENT ASSETS

169.320.821

110.662.481

D)

ACCRUED INCOME AND PREPAID EXPENSE

 

 

 

 

 

 

Other accrued income & prepaid expense

 

2.958

1.905

TOTAL ACCRUED INCOME AND PREPAID EXPENSE

 

2.958

1.905

TOTAL ASSETS

 

169.325.295

110.664.611

LIABILITIES AND SHAREHOLDERS' EQUITY

 

31.12.2010

31.12.2009

A)

SHAREHOLDERS' EQUITY

I

Capital

6.375.000

5.000.000

II

Share premium reserve

157.105.000

103.480.000

III

Revaluation reserves

--

--

IV

Legal reserve

146.908

102.576

V

Reserve for own shares held

--

--

VI

Statutory reserves

--

--

VII

Other reserves

--

--

VIII

Retained earnings (losses)

1.007.961

165.642

 

IX

Net income (loss) for the year

 

3.989.623

886.651

TOTAL SHAREHOLDERS' EQUITY

 

168.624.492

109.634.869

B)

PROVISIONS FOR RISKS AND LOSSES

 

 

Other

 

 

177.003

44.644

TOTAL PROVISIONS FOR RISKS AND LOSSES

177.003

44.644

C)

EMPLOYEE LEAVING INDEMNITY (TFR)

 

34.373

26.679

D)

ACCOUNTS PAYABLE

**

Suppliers

--

1.504

1.159

Parent companies

--

--

810.000

Tax payables

--

25.130

85.877

Social security payables

--

16.924

15.745

 

 

Other payables

--

445.869

45.638

TOTAL PAYABLES

--

489.427

958.419

E)

ACCRUED EXPENSE AND DEFERRED INCOME

 

--

--

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

 

169.325.295

110.664.611


 

DRY PRODUCTS S.p.A.

Headquarters in Milan: Via Ciovassino 1

Share capital at December 31 2010: € 6,375,000.00

 

INCOME STATEMENT

(in euro)

 

 

 

 

 

 

 

 

2010

 

1/4/2009-31/12/2009

A)

VALUE OF PRODUCTION

 

 

Other revenues and income

 

327.716

 

234.464

TOTAL VALUE OF PRODUCTION

 

327.716

 

234.464

B)

COSTS OF PRODUCTION

Services

81.674

56.968

Lease and rental expense

14.982

11.218

Personnel costs:

Salaries and wages

200.379

144.925

Social contributions

67.174

46.849

 

Leaving indemnity

 

13.904

 

12.348

 

Total personnel costs

281.457

204.122

Amortization, depreciation & writedowns

261

99

Risk provisions

132.359

44.644

 

 

Miscellaneous operating costs

 

36.689

 

24.882

TOTAL COSTS OF PRODUCTION

 

547.422

 

341.933

OPERATING INCOME (LOSS)

 

 

(219.706)

 

(107.469)

C)

FINANCIAL INCOME AND EXPENSE

Income from equity investments:

 

from other companies

18.100

 

--

 

Total income from equity investments

18.100

--

Other financial income:

From securities recorded in current assets

which are not equity investments

4.951.803

1.364.679

Income other than the above

 

 

Interest and commissions from others & sundry income

94.668

 

12.731

 

Total other financial income

5.046.471

1.377.410

Interest and other financial expense:

 

Others

 

74.300

 

739

 

 

 

Total interest and other financial expense

 

74.300

 

739

 

 

Foreign exchange gains and losses

 

378.518

 

6

TOTAL FINANCIAL INCOME AND EXPENSE

 

5.368.789

 

1.376.677

D)

ADJUSTMENTS TO THE VALUE OF FINANCIAL ASSETS

Write-ups:

of equity investments

--

--

Write-downs:

of equity investments

512.538

--

of securities recorded in current assets

 

 

 

which are not equity investments

642.096

 

358.489

 

TOTAL ADJUSTMENTS TO THE VALUE OF FINANCIAL ASSETS

(1.154.634)

 

(358.489)

E)

EXTRAORDINARY INCOME AND EXPENSE

Income:

Other income

3.242

--

Expense:

Capital losses on disposals

--

--

 

 

 

Other expenses

 

--

 

18.557

 

TOTAL EXTRAORDINARY INCOME AND EXPENSE

 

3.242

 

(18.557)

RESULT BEFORE TAXES

3.997.691

892.162

 

Income taxes for the year

 

(8.068)

 

(5.511)

 

Net income (loss) for the year

 

3.989.623

 

886.651