Lion Capital S.A. assets and liabilities as per Reg. 7/2020
AIFRI established by a constitutive act
1 Intangible assets 43,598
2 Tangible assets 3,534,418
3 Investment property 14,363,411
5 Assets representing rights to use the underlying assets in a leasing contract 227,961
6 Financial assets 3,840,207,942
6.1 Financial assets measured at amortized cost -
6.2 Financial assets measured at fair value through profit and loss 1,867,262,839
6.2.1 Shares 1,434,268,267
6.2.1.1 Admitted to trading on a trading venue 1,131,591,619
6.2.1.2.1 in Romania 1,131,591,619
6.2.1.2.1.1 Traded in the last 30 trading days 514,927,869
6.2.1.2.1.2 Not traded in the last 30 trading days 616,663,749
6.2.1.2.2 in a Member State -
6.2.1.2.3 in a third country -
6.2.1.2 Not admitted to trading 302,676,649
6.2.1.2.1 in Romania 302,676,649
6.2.1.2.2 in a Member State -
6.2.1.2.3 in a third country -
6.2.2 Corporate bonds 37,448,430
6.2.2.1 Admitted to trading on a trading venue 37,448,430
6.2.2.1.1 in Romania 37,448,430
6.2.2.2.1.1 Traded in the last 30 trading days -
6.2.2.2.1.2 Not traded in the last 30 trading days 37,448,430
6.2.2.1.2 in a Member State -
6.2.2.1.3 in a third country -
6.2.2.2 Not admitted to trading -
6.2.3 Securities of AIF / UCITS 395,546,142
6.2.3.2 Fund units 395,546,142
6.2.3.2.1 Admitted to trading on a trading venue -
6.2.3.2.2 Not admitted to trading 395,546,142
6.2.3.2.2.1 in Romania 356,006,382
6.2.3.2.2.2 in a Member State -
6.2.3.2.2.3 in a third country 39,539,760
6.3 Financial assets measured at fair value through other comprehensive income 1,972,945,102
6.3.1 Shares 1,710,816,606
6.3.1.1 Addmitted to trading on a trading venue 1,550,373,562
6.3.1.2.1 in Romania 1,550,373,562
6.3.1.2.1.1 Traded in the last 30 trading days 1,549,402,468
6.3.1.2.1.2 Not traded in the last 30 trading days 971,093
6.3.1.2.2 in a Member State -
6.3.1.2.2.1 Traded in the last 30 trading days -
6.3.1.2.2.2 Not traded in the last 30 trading days -
6.3.1.2.3 in a third country
6.1.1.2.3.1 Traded in the last 30 trading days
6.1.1.2.3.2 Not traded in the last 30 trading days
6.3.1.2 Not admitted to trading 160,443,044
6.3.1.2.1 in Romania 160,443,044
6.3.1.2.2 in a Member State
6.3.1.2.3 in a third country
6.3.2.1 Admitted to trading on a trading venue -
6.3.2.2.1.1 Traded in the last 30 trading days -
6.3.2.2.1.2 Not traded in the last 30 trading days -
6.3.2.1.2 in a Member State -
6.3.2.1.3 in a third country -
6.3.2.2 Not admitted to trading -
6.3.3 Securities of AIF / UCITS 262,128,497
6.3.3.1 Shares 262,128,497
6.3.3.1 Admitted to trading on a trading venue 262,128,497
6.3.3.1.1 in Romania 262,128,497
6.3.3.1.1.1 Traded in the last 30 trading days 262,128,497
6.3.3.1.1.2 Not traded in the last 30 trading days -
6.3.3.2.2 in a Member State
6.3.3.2.3 in a third country
6.3.3.2 Not admitted to trading -
7 Cash available (cash and cash equivalent) 1,160,650
8 Bank deposits 407,653,802
9 Other assets: 33,008,303
9.1 Dividends or other receivables -
9.2 Other assets 33,008,303
10 Accrued expenses 274,037
11 Total assets 4,300,474,120
12 Total liabilities 205,400,786
12.1 Financial liabilities measured at amortized cost 22,547,792
12.2 Deferred income tax liabilities 182,852,994
13 Provisions for risks and expenses -
14 Deferred income 13,593
15 Equity, of which: 4,100,371,782
15.1 Share capital 50,751,006
15.2 Items treated as equity 632,757,735
15.3 Other components of equity 1,097,564,757
15.4 Premium related to capital -
15.5 Revaluation reserves 1,176,569
15.6 Reserves 3,669,906,839
15.7 Treasury shares* -2,526,773
15.8 Retained earnings 761,156,075
15.9 Retained earnings first-time adoption of IAS 29 (debtor account) -2,527,669,558
15.10 Result for the period 417,255,132
16 Net Asset Value 4,095,059,742
17 Number of outstanding shares** 506,520,056
18 Net Asset Value per Share 8.0847
19 Number of companies in the portfolio, of which: 73
19.1 Companies admitted to trading on an EU trading venue 25
19.2 Companies admitted to trading on a stock exchange in a third country -
19.3 Companies not admitted to trading 48
Loans granted to subsidiaries
** As per Art. 123, par. (3) of ASF Regulation no. 9/2014, this position presents the number of shares issued by the company and outstanding as of
the reporting date, on the basis of which the unit value of the net asset is calculated. Treasury shares at the reporting date are not included. As of
the date of this report, out of the total of 507,510,056 issued shares, the company holds 990,000 own shares, repurchased under the PTO carried
out between February 16 and March 1, 2023.
*** NAV as of 31.12.2023 was restated as follows: portfolio items (shares) valued on the basis of valuation reports - recorded at present values as of
31.12.2023; non-portfolio items - based on the final balance sheet that formed the basis for the preparation of the separate annual financial
statements, audited, subject to the approval of the OGM of April 2024
This statement is provided as a free translation from Romanian, which is the official and binding version
* Value of treasury shares, repurchased under the PTO carried out between February 16 - March 1, 2023
