OFFERING MEMORANDUM Global Offering of up to ... - Nordex

F-31
(Combined) fixed-asset analysis of the pro forma group
as of September 30, 2000
Balance at
10-1-1999
pro forma
Additions
pro forma
Investment
grant received
in fiscal
1999/2000
Gross values Amortization/depreciation/write-down Net values
Book
transfers
pro forma
Disposals
pro forma
Balance at
9-30-2000
pro forma
Balance at
10-1-1999
pro forma
Additions
pro forma
Reduction in
investment
grant/book
transfers
Disposals
pro forma
Balance at
9-30-2000
pro forma
Balance at
9-30-2000
pro forma
Balance at
9-30-1999
pro forma
E E E E E E E E E E E E E
Intangible assets
Concessions, franchises, industrialproperty
and similar rights & assets,
as well as licenses thereto 3,236,545.01 3,437,358.66 0.00 312,147.46 43,236.92 6,942,814.21 1,054,187.73 1,377,556.82 0.00 43,212.75 2,388,531.8 4,554,282.41 2,182,357.28
Prepayments on intangibles 579,284.00 1,019,162.54 0.00 (327,486.22) 0.00 1,270,960.32 0.00 0.00 0.00 0.00 0.00 1,270,960.32 579,284.00
Property, plant and equipment
3,815,829.01 4,456,521.20 0.00 (15,338.76) 43,236.92 8,213,774.53 1,054,187.73 1,377,556.82 0.00 43,212.75 2,388,531.80 5,825,242.73 2,761,641.28
Land and buildings 1,053,994.50 309,202.02 (365,011.27) 2,500,204.29 60,277.99 3,438,111.55 235,038.03 151,013.11 0.00 6,598.38 379,452.76 3,058,658.79 818,956.47
Production plant and machinery 5,740,101.38 2,358,865.48 (583,638.88) 108,960.05 3,035,306.51 4,588,981.52 1,818,255.64 946,768.50 (9,427.98) 1,685,315.41 1,070,280.75 3,518,700.77 3,921,845.74
Other plant, factory & office equipment
Prepayment on property, plant &
equipment, and construction in
3,198,859.81 2,813,030.98 (336,722.32) (71,196.19) 561,960.74 5,042,011.54 767,127.39 1,289,682.34 (30,572.97) 382,577.26 1,643,659.50 3,398,352.04 2,431,732.42
progress 2,114,063.80 5,886,658.97 (815,207.86) (2,522,629.39) 0.00 4,662,885.52 0.00 0.00 0.00 0.00 0.00 4,662,885.52 2,114,063.80
12,107,019.49 11,367,757.45 (2,100,580.33) 15,338.76 3,657,545.24 17,731,990.13 2,820,421.06 2,387,463.95 (40,000.95) 2,074,491.05 3,093,393.01 14,638,597.12 9,286,598.43
Financial assets
Shares in unconsolidated group
companies 233,761.11 19,247.18 0.00 0.00 30,677.51 222,330.78 0.00 0.00 0.00 0.00 0.00 222,330.78 233,761.11
Investments 540,044.38 220,740.54 0.00 0.00 0 760,784.92 0.00 0.00 0.00 0.00 0.00 760,784.92 540,044.38
773,805.49 239,987.72 0.00 0.00 30,677.51 983,115.70 0.00 0.00 0.00 0.00 0.00 983,115.70 773,805.49
16,696,653.99 16,064,266.37 (2,100,580.33) 0.00 3,731,459.67 26,928,880.36 3,874,608.79 3,765,020.77 (40,000.95) 2,117,703.8 5,481,924.81 21,446,955.55 12,822,045.20
Low-value assets added, and immediately written off, within the
fiscal year are deemed to have been disposed of in the same year.