Plan Conturi 2013

Plan contabil

Charts of accounts

Plan comptable

kpmg.ro

Plan contabil

Chart of accounts

Plan comptable

2 Chart of Accounts

ncepnd cu 1 ianuarie 2010 a intrat n vigoare OMFP 3055/ 2009 care prezint un nou plan de conturi, prezentat mai jos, ct i urmtoarele aspecte: 1. Reglementrile contabile sunt conforme cu Directiva a IV-a a Comunitilor Economice Europene i Directiva a VII-a a Comunitilor Economice Europene.2. Criterii de mrime pentru ntocmirea Situaiilor Financiare. Astfel:a) Persoanele juridice care la data bilanului depesc limitele a dou dintre urmtoarele 3 criterii, denumite n continuare criterii de mrime:- total active: 3.650.000 euro;- cifra de afaceri net: 7.300.000 euro;- numr mediu de salariai n cursul exerciiului

financiar: 50 ntocmesc situaii financiare anuale care cuprind:- bilan;- cont de profit i pierdere;- situaia modificrilor capitalului propriu;- situaia fluxurilor de numerar;- note explicative la situaiile financiare anuale.b) Persoanele juridice care la data bilanului nu depesc limitele a dou dintre criteriile de mrime prevzute mai sus ntocmesc situaii financiare anuale simplificate care cuprind:- bilan prescurtat;- cont de profit i pierdere;

From 1 January 2010, OMFP 3055/2009 is applied. This presents a new chart of accounts as well as the following:

1.The Accounting Regulations complying with the Fourth EEC Directive and the Sevenths EEC Directive

2. Size criteria for preparing the Financial State-ments: a) Legal persons which at the date of the balance sheet comply with two out of the three criteria (size criteri a):- total assets: 3.650.000 EUR; - net turnover: 7.300.000 EUR; - average number of employees during the financial

year: 50;should prepare annual financial statements consist-ing of: - balance sheet; - profit and loss account; - statement of changes in equity; - cash flow statement; - notes to the annual financial statements. b) Legal persons who on their balance sheet dates do not exceed the limits of two of the three size criteria mentioned above, prepare simplified annual financial statements consisting of: - abridged balance sheet; - profit and loss account;

A partir du 1er Janvier 2010 entrera en vigueur lOrdre du Ministre des Finances OMFP 3055/2009 qui prsent un nouveau plan de comptes, expos ci-dessous, et les aspets suivants:1.Les rglementations comptables sont conformes la IV-me Directive de la Communaut Economique Europenne et la VII-me Directive de la Communaut Economique Europenne2.Critres de taille pour la prparation dEtats Finan-ciers:a)Les personnes morales qui la date du bilan dpas-sent deux des trois critres suivants:- total actif: 3.650.000 euros- chiffre daffaires net: 7.300.000 euros- nombre moyen de salaris pendant lexercice finan-

cier: 50prparent des tats financiers annuels qui contiennent:- bilan;- compte de rsultat;- tableau de variation des capitaux propres- tat des flux de trsorerie- notes explicatives aux tats financiers annuelsb)Les personnes morales qui, la date du bilan, ne dpassent pas deux des critres de taille noncs ci-dessus prparent des tats financiers annuels simplifis comprenant:- bilan simplifi- compte de rsultat

Chart of Accounts 3

- note explicative la situaiile financiare anuale simplificate. Opional, ele pot ntocmi situaia modificrilor capitalului propriu i/sau situaia fluxurilor de numerar.

3. Auditarea situaiilor financiareSituaiile financiare anuale ntocmite de persoanele juridice care depesc limitele a dou dintre cele 3 criterii sunt auditate, potrivit legii.Fac obiectul auditului statutar i situaiile financiare anuale ntocmite de persoanele juridice de interes public, astfel cum sunt definite potrivit legii.Situaiile financiare anuale simplificate sunt verificate potrivit legii.4. Situaiile financiare anuale consolidate sunt elaborate n conformitate cu Reglementrile contabile conforme cu Directiva a VII-a a Comunitilor Economice Europene. O societate-mam este scutit de la ntocmirea situaiilor financiare anuale consolidate dac, la data bilanului consolidat, societile comerciale care urmeaz sa fie consolidate nu depesc mpreun, pe baza celor mai recente situaii financiare anuale ale acestora, limitele a dou dintre urmtoarele 3 criterii:- total active: 17.520.000 euro;- cifra de afaceri net: 35.040.000 euro;- numr mediu de salariai n cursul exerciiului

financiar: 250Ordinul 3055/2009 a fost modificat i completat de OMFP 2869/2010, OMFP 2239/2011, OMFP 2382/2011, OMFP 1118/2012 i de OMFP 1690/2012.

- notes on the simplified annual financial state-ments. Optionally, the legal persons may prepare the statement of changes in equity or the cash flow statement.

3. Auditing of the financial statements The annual financial statements prepared by the legal persons which comply with two out of the three size criteria are to be audited in accordance with the law provisions. The financial statements of the public interest enti-ties, as are they defined by the law, are to be audited. Simplified financial statements are verified in accor-dance with the law. 4. Consolidated financial statements are prepared in accordance with the Accounting Regulations complying with the Sevenths EEC Directive. A parent company may be exempted from the obligation to prepare consolidated financial statements if as at the balance sheet date of a parent the entities to be con-solidated do not together, on the basis of their latest financial statements, exceed the limits of two of the following three criteria: - total assets: 17.520.000 EUR, - net turnover: 35.040.000 EUR, - average number of employees during the financial

year: 250OMFP 3055/2009 was amended by OMFP 2869/2010, OMFP 2239/2011, OMFP 2382/2011, OMFP 1118/2012 and by OMFP 1690/2012.

- notes explicatives aux tats financiers annuels simpli-fis. En option, elles peuvent prparer le tableau de variation des capitaux propres et/ou ltat des flux de trsorerie.

3.Laudit des tats financiersLes tats financiers annuels prpars par les personnes morales qui dpassent deux des trois critres sont audits conformment la loi. Les tats financiers annuels prpars par les socits publiques seront audits galement, conformment la loi.Les tats financiers annuels simplifis sont vrifis conformment la lois.4.Les tats financiers annuels consolids sont prepars selon les rglements comptables conformes la VII-me Directive de la Communaut Economique Eu-ropenne. Une socit-mre est exonre de prparer des tats financiers annuels consolids si, la date du bilan consolid, les socits comerciales qui seront con-solides ne dpassent pas ensemble deux des critres suivants, ayant la base les plus rcentes de leurs tats financiers annuels:- total actif: 17.520.000 euros- chiffre daffaires net: 35.040.000 euros- nombre moyen de salaris pendant lexercice finan-

cier: 250OMFP 3055/2009 a t modifi et complt par OMFP 2869/2010, OMFP 2239/2011, OMFP 2382/2011, OMFP 1118/2012 et par OMFP 1690/2012.

4 Chart of Accounts

Clasa 1 Conturi de capitaluri10 Capital i rezerve1 101 Capital1 1011 Capital subscris nevrsat 1012 Capital subscris vrsat 1015 Patrimoniul regiei 1016 Patrimoniul public2 1018 Patrimoniul institutelor naionale de

cercetare-dezvoltare104 Prime de capital 1041 Prime de emisiune 1042 Prime de fuziune/divizare 1043 Prime de aport 1044 Prime de conversie a obligaiunilor n aciuni 105 Rezerve din reevaluare 106 Rezerve 1061 Rezerve legale 1063 Rezerve statutare sau contractuale 1064 Rezerve de valoare just3 1065 Rezerve reprezentnd surplusul realizat din

rezerve din reevaluare 1067 Rezerve din diferene de curs valutar n

relaie cu investiia net ntr-o entitate strin3 1068 Alte rezerve 107 Rezerve din conversie4 108 Interese care nu controleaz5 1081Interese care nu controleaz - rezultatul

exerciiului financiar 1 n funcie de forma juridic a entitii se nscrie: capital social, patrimoniul regiei etc.2 Acest cont mai apare doar la entitile care nu au finalizat procedurile legate de

transfer al bunurilor de natura patrimoniului public.3, 4, 5 Acest cont apare numai n situaiile financiare anuale consolidate.

1 According to the legal structure of the entity will include, share capital, assets and liabilities (public sector companies) etc.

2 This account only appears for entities which have not completed the legal transfer procedures for public sector assets.

3,4,5 This account only appears in the consolidated annual financial statements.

1 Selon la forme juridique de lentreprise, ceci comprendra le capital social, le patrimoine de la rgie etc.

2 Ce compte nexiste que pour les entits qui nont pas achev les procdures de transfert juridique des actifs du patrimoine public.

3,4,5 Ce compte napparait que dans les tats financiers annuels consolids.

Class 1 Capital accounts10 Capital and reserves1101 Capital1 1011 Subscribed capital not paid 1012 Subscribed capital paid 1015 Patrimony (autonomous public sector entities) 1016 Public patrimony2 1018 Patrimony (national institutes of research

and development)104 Premium related to capital 1041 Share premium 1042 Merger premium 1043 Share premium contribution in kind 1044 Debenture conversion premium 105 Revaluation reserve 106 Reserves 1061 Legal reserve 1063 Statutory or contractual capital reserve 1064 Fair value reserve3 1065 Reserve representing the revaluation

reserve surplus 1067 Reserves from foreign exchange differences

in respect to a net investment in a foreign entity3 1068 Other reserves 107 Conversion reserve4 108 Minority interest5 1081 Minority interest - profit (loss) for the period

Classe 1 Comptes de capitaux10 Capital et rserves1101 Capital1 1011 Capital souscrit non vers 1012 Capital souscrit - vers 1015 Patrimoine des rgies 1016 Patrimoine public2 1018 Patrimoine des instituts nationaux de

recherche et dveloppement 104 Primes lies au capital social 1041 Primes dmission 1042 Primes de fusion 1043 Primes dapport 1044 Primes de conversion d obligations

en actions 105 Rserves de rvaluation106 Rserves 1061 Rserve lgale 1063 Rserves statutaires ou contractuelles 1064 Rserves de valeur juste3 1065 Rserves reprsentant lexcdent de

rserves de rvaluation 1067 Rserves provenant des diffrences de taux

de change correls a linvestissement nette dans une entit trangre3

1068 Autres rserves107 Rserves de conversion4108 Intrt minoritaire5 1081 Intrt minoritaire rsultat de lexercice

financier

Chart of Accounts 5

6 Acest cont apare doar la agenii economici care au aplicat Reglementrile contabileaprobate prin OMFP nr 94/2001 i pn la nchiderea soldului acestui cont.

6 This account only appears for companies that have applied the Accounting Regulations approved by Order of Ministry of Public Finance no. 94/2001, until reversal of this account.

6 Ce compte nexiste que pour les entreprises qui ont appliqu les Rglements comptables approuvs par lOrdre du Ministre des Finances Publiques no. 94/2001 et jusqu la clture de ce compte.

1082 Interese care nu controleaz - alte capitaluri proprii

109 Aciuni proprii 1091 Aciuni proprii deinute pe termen scurt 1092 Aciuni proprii deinute pe termen lung 1095 Aciuni proprii reprezentnd titluri deinute de

societatea absorbit la societatea absorbant 11 Rezultatul reportat117 Rezultatul reportat 1171 Rezultatul reportat reprezentnd profitul

nerepartizat sau pierderea neacoperit 1172 Rezultatul reportat provenit din adoptarea

pentru prima dat a IAS, mai puin IAS 296 1174 Rezultatul reportat provenit din corectarea

erorilor contabile 1176 Rezultatul reportat provenit din trecerea la

aplicarea Reglementrilor contabile conforme cu Directiva a patra a Comunitilor Economice Europene

12 Rezultatul exerciiului financiar 121 Profit sau pierdere 129 Repartizarea profitului 14 Ctiguri sau pierderi legate de emiterea, rscumprarea, vnzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii141 Ctiguri legate de vnzarea sau anularea

instrumentelor de capitaluri proprii

1082 Minority interests other own capital109 Own shares 1091 Short-term own shares 1092 Long-term own shares 1095 Shares of the absorbing entity owned by

the entity absorbed11 Retained earnings117 Retained earnings 1171 Profit/loss carried forward 1172 Retained earnings due to the adoption of IAS

for the first time, with the exception of IAS 296 1174 Retained earnings resulting from the correc-

tion of accounting errors 1176 Retained earnings resulting from the adop-

tion of Accounting Regulations according to the Fourth Directive of the European Economic Com-munities

12 Profit (loss) for the period 121 Profit (loss) for the period 129 Profit appropriation 14 Gains or losses in respect of issuance, redemption, sale, free transfer or cancellation of own capital instruments141 Gains in respect of sales or cancellation of own

capital instruments

1082 Intrt minoritaire autre capitaux propres109 Actions propres 1091 Actions propres court terme 1092 Actions propres long terme 1095 Actions de la socit absorbante dtenues

par la socit absorbe11 Report nouveau117 Report nouveau 1171 Report nouveau reprsentant le benefice

non-distribu ou la perte non-affecte 1172 Report nouveau provenant de ladoption

pour la premire fois des IAS, lexception de IAS 296

1174 Report nouveau provenant de la correction d erreurs comptables

1176 Report nouveau provenant de la commu-tation ladoption des Rglements de Compt-abilit selon la Quatrime Directive des Commu-nauts Economiques Europennes

12 Rsultat de lexercice financier 121 Bnfice ou perte129 Affectation du rsultat14 Profit ou dficit du lmission, lamortissement, la vente, le transfert libre ou lannulation des instruments de capitaux propres141 Profit de la vente ou de lannulation des instru-

ments de capitaux propres

6 Chart of Accounts

149 Pierderi legate de emiterea, rscumprarea, vnzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii

15 Provizioane151 Provizioane 1511 Provizioane pentru litigii 1512 Provizioane pentru garanii acordate

clienilor 1513 Provizioane pentru dezafectare imobilizri

corporale i alte aciuni similare legate de acestea

1514 Provizioane pentru restructurare 1515 Provizioane pentru pensii i obligaii similare 1516 Provizioane pentru impozite 1518 Alte provizioane

16 mprumuturi i datorii asimilate 161 mprumuturi din emisiuni de obligaiuni 1614 mprumuturi externe din emisiuni de

obligaiuni garantate de stat 1615 mprumuturi externe din emisiuni de

obligaiuni garantate de bnci 1617 mprumuturi interne din emisiuni de

obligaiuni garantate de stat 1618 Alte mprumuturi din emisiuni de obligaiuni 162 Credite bancare pe termen lung 1621 Credite bancare pe termen lung

149 Loses in respect of issuance, redemption, sale, free transfer or cancellation of own capital instru-ments

15 Provisions

151 Provisions 1511 Provisions for litigation 1512 Provisions for guarantees to customers 1513 Provisions for the decommissioning of

tangible non-current assets and other similar actions

1514 Provisions for restructuring costs 1515 Provisions for pensions and similar obliga-

tions 1516 Provisions for taxes 1518 Other provisions

16 Loans and similar debts 161 Debenture loans 1614 Foreign debenture loans guaranteed by the

State 1615 Foreign debenture loans guaranteed by

banks 1617 Domestic debenture loans guaranteed by

the State 1618 Other debenture loans 162 Long-term bank loans 1621 Long-term bank loans

149 Dficit li lmission, le rachat, la vente, le transfert gratuit ou lannulation des instruments de capitaux propres

15 Provisions151 Provisions 1511 Provisions pour litiges 1512 Provisions pour garanties donnes aux

clients 1513 Provisions pour renouvellement des im-

mobilisations corporelles et pour dautres actions similaires

1514 Provisions pour restructurations 1515 Provisions pour pensions et obligations

similaires 1516 Provisions pour impts 1518 Autres provisions16 Emprunts et dettes assimiles 161 Emprunts par mission dobligations 1614 Emprunts externes par mission

dobligations garanties par lEtat 1615 Emprunts externes par mission

dobligations garanties par les banques 1617 Emprunts internes par mission

dobligations garanties par lEtat 1618 Autres emprunts par mission dobligations162 Crdits bancaires long terme 1621 Crdits bancaires long terme

Chart of Accounts 7

1622 Credite bancare pe termen lung nerambursate la scaden 1623 Credite externe guvernamentale

1624 Credite bancare externe garantate de stat 1625 Credite bancare externe garantate de bnci 1626 Credite de la trezoreria statului 1627 Credite bancare interne garantate de stat166 Datorii care privesc imobilizrile financiare 1661 Datorii fa de entitile afiliate 1663 Datorii fa de entitile de care compania

este legat prin interese de participare 167 Alte mprumuturi i datorii asimilate 168 Dobnzi aferente mprumuturilor i datoriilor

asimilate 1681 Dobnzi aferente mprumuturilor din

emisiuni de obligaiuni 1682 Dobnzi aferente creditelor bancare pe

termen lung 1685 Dobnzi aferente datoriilor fa de entitile

afiliate 1686 Dobnzi aferente datoriilor fa de entitile

de care compania este legat prin interese de participare

1687 Dobnzi aferente altor mprumuturi i datorii asimilate

169 Prime privind rambursarea obligaiunilor

1622 Long-term bank loans in arrears 1623 Foreign Government loans 1624 Foreign loans guaranteed by the State 1625 Foreign loans guaranteed by banks 1626 State Treasury loans 1627 Domestic loans guaranteed by the State166 Debts relating to financial assets 1661 Debts towards affiliated entities 1663 Debts towards associates 167 Other loans and similar debts168 Accrued interest on loans and similar debts 1681 Accrued interest on debenture loans 1682 Accrued interest on long-term bank loans 1685 Accrued interest on debts towards affiliated

entities 1686 Accrued interest on debts towards associ-

ates 1687 Accrued interest on other loans and similar

debts169 Premium on redemption of bonds

1622 Crdits bancaires long terme non-rem-bourss lchance

1623 Crdits bancaires externes gouvernemen-taux

1624 Crdits bancaires externes garantis par lEtat 1625 Crdits bancaires externes garantis par les

banques 1626 Crdits accords par lEtat 1627 Crdits bancaires internes garantis par lEtat166 Dettes rattaches aux immobilisations finan-

cires 1661 Dettes envers des parties lies 1663 Dettes envers des socits dtenant des

titres de participation167 Autres emprunts et dettes assimiles168 Intrts courus sur emprunts et dettes as-

similes 1681 Intrts courus sur emprunts obligataires

convertibles 1682 Intrts courus sur crdits bancaires long

terme 1685 Intrts courus sur dettes envers des par-

ties lies 1686 Intrts courus sur dettes envers des soci-

ts dtenant des titres des participation 1687 Intrts courus sur autres emprunts et

dettes assimiles169 Primes de remboursement des obligations

8 Chart of Accounts

Clasa 2 Conturi de imobilizri20 Imobilizri necorporale201 Cheltuieli de constituire 203 Cheltuieli de dezvoltare205 Concesiuni, brevete, licene, mrci comerciale,

drepturi i active similare207 Fond comercial 2071 Fond comercial pozitiv7 2075 Fond comercial negativ208 Alte imobilizri necorporale21 Imobilizri corporale211 Terenuri i amenajri de terenuri 2111 Terenuri 2112 Amenajri de terenuri 212 Construcii213 Instalaii tehnice, mijloace de transport, animale

i plantaii 2131 Echipamente tehnologice (maini, utilaje i

instalaii de lucru) 2132 Aparate i instalaii de msurare, control i

reglare 2133 Mijloace de transport 2134 Animale i plantaii 214 Mobilier, aparatur birotic, echipamente de

protecie a valorilor umane i materiale i alte active corporale

Class 2 Non-current assets20 Intangible assets201 Set-up costs 203 Development costs205 Concessions, patents, licences, trademarks and

similar rights and assets 207 Goodwill 2071 Positive goodwill7 2075 Negative goodwill208 Other intangible assets21 Tangible assets211 Freehold land and land improvements 2111 Freehold land 2112 Land improvements212 Buildings213 Plant and machinery, motor vehicles, animals and

plantations 2131 Plant and machinery 2132 Measurement, control and adjustment

devices 2133 Motor vehicles 2134 Animals and plantations214 Fixtures and fittings

Classe 2 Comptes dimmobilisation20 Immobilisations incorporelles201 Frais de constitution 203 Frais de dveloppement205 Concessions, brevets, licences, marques com-

merciales et autres droits et valeurs similaires 207 Fonds commercial 2071 Fonds commercial positif7 2075 Fonds commercial ngatif208 Autres immobilisations incorporelles

21 Immobilisations corporelles211 Terrains et amnagements de terrains 2111 Terrains 2112 Terrains amnags 212 Constructions213 Installations techniques, moyens de transport,

animaux et plantations 2131 Equipements technologiques (machines,

outillage et installations de travail) 2132 Appareils et installations de mesure, con-

trle et rglage 2133 Moyens de transport 2134 Animaux et plantations214 Mobilier, matriel bureautique, quipements de

protection des personnes et des biens et autres actifs corporels

7 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 7 This account normally appears in the consolidated annual financial statements. 7 Ce compte apparat habituellement dans les tats financiers annuels consolids.

Chart of Accounts 9

22 Imobilizri corporale n curs de aprovizionare223 Instalaii tehnice, mijloace de transport, animale

i plantaii n curs de aprovizionare224 Mobilier, aparatur birotic, echipamente de

protecie a valorilor umane i materiale i alte active corporale n curs de aprovizionare

23 Imobilizri n curs i avansuri pentru imobilizri 231 Imobilizri corporale n curs de execuie 232 Avansuri acordate pentru imobilizri corporale 233 Imobilizri necorporale n curs de execuie 234 Avansuri acordate pentru imobilizri necorporale

26 Imobilizri financiare261 Aciuni deinute la entitile afiliate 263 Interese de participare264 Titluri puse n echivalen8265 Alte titluri imobilizate267 Creane imobilizate 2671 Sume datorate de entitile afiliate 2672 Dobnda aferent sumelor datorate de

entitile afiliate 2673 Creane legate de interesele de participare 2674 Dobnda aferent creanelor legate de

interesele de participare 2675 mprumuturi acordate pe termen lung 2676 Dobnda aferent mprumuturilor acordate

pe termen lung

22 Tangible assets in transit223 Plant and machinery, motor vehicles, animals and

plantations in transit224 Fixtures and fittings in transit23 Non-current assets in progress and advances for non-current assets231 Tangible assets in progress232 Advance payments for tangible non-current as-

sets233 Intangible assets in progress234 Advance payments for intangible non-current

assets26 Financial assets261 Shares in affiliated entities263 Investments in associates264 Investments accounted for using the equity

method8265 Other long term investments267 Long term receivables 2671 Amounts owed by affiliated entities 2672 Accrued interest on amounts owed by

affiliated entities 2673 Receivables related to associates 2674 Accrued interest on receivables related to

associates 2675 Long term loans 2676 Accrued interest on long term loans

22 Immobilisations corporelles en transit223 Instalations techniques, moyens de transport,

animaux et plantations224 Mobilier, matriel bureautique, quipements de

protection des personnes et des biens et autres actifs corporels

23 Immobilisations en cours et avances pour les immobilisations231 Immobilisations corporelles en cours232 Avances verses sur immobilisations corporelles233 Immobilisations incorporelles en cours234 Avances verses sur immobilisations incorpo-

relles26 Immobilisations financires261 Titres de participation dans des parties lies263 Immobilisations financires sous forme

dintrts de participation264 Titres mis en quivalence8265 Autres titres immobiliss267 Crances immobilises 2671 Sommes dues par les parties lies 2672 Intrts courus sur sommes dues par les

parties lies 2673 Crances rattaches aux participations 2674 Intrts courus sur crances rattaches aux

participations 2675 Prts long terme 2676 Intrts courus sur prts long terme

8 Acest cont apare numai n situaiile financiare anuale consolidate. 8 This account only appears in the consolidated annual financial statements. 8 Ce compte napparait que dans les tats financiers annuels consolids.

10 Chart of Accounts

2677 Obligaiuni achiziionate cu ocazia emisiunilor efectuate de teri 2678 Alte creane imobilizate

2679 Dobnzi aferente altor creane imobilizate 269 Vrsminte de efectuat pentru imobilizri

financiare 2691 Vrsminte de efectuat privind aciunile

deinute la entitile afiliate 2692 Vrsminte de efectuat privind interesele

de participare 2693 Vrsminte de efectuat pentru alte

imobilizri financiare

28 Amortizri privind imobilizrile 280 Amortizri privind imobilizrile necorporale 2801 Amortizarea cheltuielilor de constituire 2803 Amortizarea cheltuielilor de dezvoltare 2805 Amortizarea concesiunilor, brevetelor,

licenelor, mrcilor comerciale, drepturilor i activelor similare

2807 Amortizarea fondului comercial9 2808 Amortizarea altor imobilizri necorporale281 Amortizri privind imobilizrile corporale 2811 Amortizarea amenajrilor de terenuri 2812 Amortizarea construciilor 2813 Amortizarea instalaiilor, mijloacelor de

transport, animalelor i plantaiilor

2677 Bonds acquired on third party issuances 2678 Other long term receivables 2679 Accrued interest on other long term receiv-

ables 269 Amounts payable in relation with financial non-

current assets 2691 Amounts payable in relation with invest-

ments in affiliated entities 2692 Amounts payable in relation with associates 2693 Amounts payable in relation with other

financial assets

28 Depreciation of non-current assets 280 Amortization of intangible assets 2801 Amortization of set-up costs 2803 Amortization of development costs 2805 Amortization of concessions, patents,

licences, trademarks and similar rights and assets

2807 Amortization of goodwill9

2808 Amortization of other intangible assets281 Depreciation of tangible assets 2811 Depreciation of land improvements 2812 Depreciation of buildings 2813 Depreciation of plant and machinery, motor

vehicles, animals and plantations

2677 Obligations acquises lors dmissions par des tiers. 2678 Autres crances immobilises

2679 Intrts courus sur autres crances immo-bilises

269 Versements restant effectuer sur immobilisa-tions financires

2691 Versements restant effectuer sur titres de participations dans des parties lies

2692 Versements restant effectuer sur autre titres de participations

2693 Versements restant effectuer sur autres immobilisations financires

28 Amortissements des immobilisations280 Amortissements des immobilisations incorporelles 2801 Amortissements des frais dtablissement 2803 Amortissements des frais de dveloppe-

ment 2805 Amortissements des concessions, brevets,

licences, marques commerciales et autres droits et valeurs similaires

2807 Amortissements du fonds commercial9 2808 Amortissements des autres immobilisations

incorporelles281 Amortissements des immobilisations corporelles 2811 Amortissements des amnagements de ter-

rains 2812 Amortissements des constructions 2813 Amortissements des installations, moyens

de transport, animaux et plantations9 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 9 This account normally appears in the consolidated annual financial statements. 9 Ce compte apparat habituellement dans les tats financiers annuels consolids.

Chart of Accounts 11

2814 Amortizarea altor imobilizri corporale

29 Ajustri pentru deprecierea sau pierderea de valoare a imobilizrilor 290 Ajustri pentru deprecierea imobilizrilor

necorporale 2903 Ajustri pentru deprecierea cheltuielilor de

dezvoltare 2905 Ajustri pentru deprecierea concesiunilor,

brevetelor, licenelor, mrcilor comerciale, drepturilor i activelor similare

2907 Ajustri pentru deprecierea fondului comercial10

2908 Ajustri pentru deprecierea altor imobilizri necorporale

291 Ajustri pentru deprecierea imobilizrilor corporale

2911 Ajustri pentru deprecierea terenurilor i amenajrilor de terenuri

2912 Ajustri pentru deprecierea construciilor 2913 Ajustri pentru deprecierea instalaiilor,

mijloacelor de transport, animalelor i plantaiilor 2914 Ajustri pentru deprecierea altor imobilizri

corporale293 Ajustri pentru deprecierea imobilizrilor n curs

de execuie 2931 Ajustri pentru deprecierea imobilizrilor

corporale n curs de execuie

2814 Depreciation of other tangible assets

29 Impairment of non-current assets 290 Impairment of intangible assets 2903 Impairment of development costs 2905 Impairment of concessions, patents, li-

cences, trademarks and similar rights and assets 2907 Impairment of goodwill10

2908 Impairment of other intangible assets291 Impairment of tangible assets 2911 Impairment of land and land improvements 2912 Impairment of buildings 2913 Impairment of plant and machinery, motor

vehicles, animals and plantations 2914 Impairment of other tangible assets293 Impairment of non-current assets in progress 2931 Impairment of tangible assets in progress

2814 Amortissements des autres immobilisations corporelles

29 Provisions pour dprciation des Immobilisa-tions ou dprciation pour les immobilisations290 Provisions pour dprciation des immobilisations

incorporelles 2903 Provisions pour frais de dveloppement 2905 Provisions pour concessions, brevets,

licences, marques commerciales et autres droits et actifs similaires

2907 Provisions pour dprciation du fonds com-mercial10

2908 Provisions pour dprciation des autres immobilisations incorporelles

291 Provisions pour dprciation des immobilisations corporelles

2911 Provisions pour dprciation des terrains et amnagements de terrains

2912 Provisions pour dprciation des construc-tions

2913 Provisions pour dprciationn des installa-tions, materiels de transport, animaux et planta-tions

2914 Provisions pour dprciation des autres immobilisations corporelles

293 Provisions pour dprciation des immobilisations en cours

2931 Provisions pour dprciation des immobili-sations corporelles en cours

10 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 10 This account normally appears in the consolidated annual financial statements. 10 Ce compte apparat habituellement dans les tats financiers annuels consolids.


2933 Ajustri pentru deprecierea imobilizrilor necorporale n curs de execuie

296 Ajustri pentru pierderea de valoare a imobilizrilor financiare

2961 Ajustri pentru pierderea de valoare a aciunilor deinute la entitile afiliate

2962 Ajustri pentru pierderea de valoare a intereselor de participare

2963 Ajustri pentru pierderea de valoare a altor titluri imobilizate

2964 Ajustri pentru pierderea de valoare a sumelor datorate de entitile afiliate

2965 Ajustri pentru pierderea de valoare a creanelor legate de interesele de participare

2966 Ajustri pentru pierderea de valoare a mprumuturilor acordate pe termen lung

2968 Ajustri pentru pierderea de valoare a altor creane imobilizate

2933 Impairment of intangible assets in progress296 Impairment of financial assets 2961 Impairment of investments in affiliated enti-

ties 2962 Impairment of investments in associates 2963 Impairment of other long term investments 2964 Impairment of amounts owed by affiliated

entities 2965 Impairment of receivables related to

associates 2966 Impairment of long term loans 2968 Impairment of other receivables

2933 Provisions pour dprciation des immobili-sations incorporelles en cours

296 Provisions pour dprciation des immobilisations financires

2961 Provisions pour dprciation des titres de participation dans des parties lies

2962 Provisions pour dprciation des immo-bilisations financires sous forme dintrts de participation

2963 Provisions pour dprciation des autres titres immobiliss

2964 Provisions pour dprciation des sommes dues par les parties lies

2965 Provisions pour dprciation des crances rattaches aux intrts de participation

2966 Provisions pour dprciation des prts long terme

2968 Provisions pour dprciation des actions propres-actifs immobiliss


Clasa 3 - Conturi de stocuri i producie n curs de execuie30 Stocuri de materii prime i materiale 301 Materii prime302 Materiale consumabile 3021 Materiale auxiliare 3022 Combustibili 3023 Materiale pentru ambalat 3024 Piese de schimb 3025 Semine i materiale de plantat 3026 Furaje 3028 Alte materiale consumabile 303 Materiale de natura obiectelor de inventar308 Diferene de pre la materii prime i materiale

32 Stocuri n curs de aprovizionare321 Materii prime n curs de aprovizionare322 Materiale consumabile n curs de aprovizionare323 Materiale de natura obiectelor de inventar n curs

de aprovizionare326 Animale n curs de aprovizionare327 Mrfuri n curs de aprovizionare328 Ambalaje n curs de aprovizionare

33 Producia n curs de execuie 331 Produse n curs de execuie 332 Servicii n curs de execuie

Class 3 - Inventories and workin progress30 Raw materials and consumables301 Raw materials302 Consumables 3021 Auxiliary materials 3022 Fuel 3023 Packaging materials 3024 Spare parts 3025 Seeds and sapling 3026 Fodder 3028 Other consumables303 Materials in the form of small inventory308 Price differences on raw materials and consum-

ables

32 Inventories in transit321 Raw materials in transit322 Consumables in transit323 Materials in the form of small inventory in transit326 Animals in transit327 Goods purchased for resale in transit328 Packaging materials in transit

33 Work in progress331 Work in progress332 Services in progress

Classe 3 - Comptes de stocks eten-cours30 Stocks de matires premires et fournitures301 Matires premires302 Matires et fournitures consommables 3021 Matires auxiliaires 3022 Combustibles 3023 Emballages 3024 Pices de rechange 3025 Semences et fournitures pour plantation 3026 Fourrage 3028 Autres fournitures consommables303 Fournitures ayant la nature dobjets dinventaire308 Ecarts de prix sur matires premires et con-

sommables32 Stocks en transit321 Matires premires en transit322 Matires consommables en transit323 Matires sous la forme dobjets dinventaire en

transit326 Animaux en transit327 Marchandises en transit328 Emballages en transit

33 Production en cours331 Produits en cours332 Services en cours


34 Produse 341 Semifabricate345 Produse finite 346 Produse reziduale 348 Diferene de pre la produse

35 Stocuri aflate la teri 351 Materii i materiale aflate la teri 354 Produse aflate la teri356 Animale aflate la teri357 Mrfuri aflate la teri 358 Ambalaje aflate la teri

36 Animale 361 Animale i psri368 Diferene de pre la animale i psri

37 Mrfuri371 Mrfuri378 Diferene de pre la mrfuri

38 Ambalaje 381 Ambalaje 388 Diferene de pre la ambalaje

39 Ajustri pentru deprecierea stocurilor i produciei n curs de execuie391 Ajustri pentru deprecierea materiilor prime392 Ajustri pentru deprecierea materialelor 3921 Ajustri pentru deprecierea materialelor

consumabile

34 Goods341 Semi-finished goods345 Finished goods346 Residual products348 Price differences on goods

35 Inventories at third parties351 Raw materials and consumables at third parties354 Goods at third parties356 Animals at third parties357 Goods for resale at third parties358 Packaging materials at third parties

36 Animals361 Animals and poultry368 Price differences on animals andpoultry

37 Goods purchased for resale371 Goods purchased for resale378 Price differences on goods purchased for resale

38 Packaging381 Packaging materials388 Price differences on packaging

39 Write-down of inventories and work in progress391 Write-down of raw materials392 Write-down of consumables 3921 Write-down of consumables

34 Stocks de produits341 Produits intermdiaires345 Produits finis346 Produits rsiduels348 Ecarts de prix sur produits35 Stocks dtenus par des tiers351 Matires et fournitures dtenues par des tiers354 Produits dtenus par des tiers356 Animaux dtenus par des tiers357 Marchandises detenues par des tiers358 Emballages dtenus par des tiers36 Animaux361 Animaux et volailles368 Ecarts de prix sur animaux et volailles37 Marchandises371 Marchandises378 Ecarts de prix sur marchandises38 Emballages381 Emballages388 Ecarts de prix sur emballages39 Provisions pour dprciation des `stocks et en-cours391 Provisions pour dprciation des matires

premires392 Provisions pour dprciation des consommables 3921 Provisions pour dprciation des matires

consommables


3922 Ajustri pentru deprecierea materialelor de natura obiectelor de inventar

393 Ajustri pentru deprecierea produciei n curs de execuie

394 Ajustri pentru deprecierea produselor 3941 Ajustri pentru deprecierea semifabricatelor 3945 Ajustri pentru deprecierea produselor

finite 3946 Ajustri pentru deprecierea produselor

reziduale 395 Ajustri pentru deprecierea stocurilor aflate la

teri 3951 Ajustri pentru deprecierea materiilor i

materialelor aflate la teri 3952 Ajustri pentru deprecierea semifabricatelor

aflate la teri 3953 Ajustri pentru deprecierea produselor

finite aflate la teri 3954 Ajustri pentru deprecierea produselor

reziduale aflate la teri 3956 Ajustri pentru deprecierea animalelor

aflate la teri 3957 Ajustri pentru deprecierea mrfurilor aflate

la teri 3958 Ajustri pentru deprecierea ambalajelor

aflate la teri396 Ajustri pentru deprecierea animalelor397 Ajustri pentru deprecierea mrfurilor398 Ajustri pentru deprecierea ambalajelor

3922 Write-down of materials in the form of small inventory

393 Write-down of work in progress394 Write-down of goods 3941 Write-down of semi finished goods 3945 Write-down of finished goods 3946 Write-down of residual products395 Write-down of inventories held at third parties 3951 Write-down of raw materials and consum-

ables at third parties 3952 Write-down of semi finished goods at third

parties 3953 Write-down of finished goods at third par-

ties 3954 Write-down of residual products at third par-

ties 3956 Write-down of animals at third parties 3957 Write-down of goods for resale at third par-

ties 3958 Write-down of packaging materials at third

parties396 Write-down of animals397 Write-down of goods purchased for resale398 Write-down of packaging materials

3922 Provisions pour dprciation des fournitures ayant la nature dobjets dinventaire

393 Provisions pour dprciation des en-cours de production

394 Provisions pour dprciation des produits 3941 Provisions pour dprciationdes produits

intermdiaires 3945 Provisions pour dprciation des produits

finis 3946 Provisions pour dprciation des produits

rsiduels395 Provisions pour dprciation des stocks dtenus

par des tiers 3951 Provisions pour dprciation des matires et

fournitures dtenues par de tiers 3952 Provisions pour dprciation des produits

intermdiaires dtenus par des tiers 3953 Provisions pour dprciation des produits

finis dtenus par des tiers 3954 Provisions pour dprciation des produits

rsiduels dtenus par des tiers 3956 Provisions pour dprciation des animaux

dtenus par des tiers 3957 Provisions pour dprciation des marchan-

dises dtenues par des tiers 3958 Provisions pour dprciation des emballages

dtenus par des tiers396 Provisions pour dprciation des animaux397 Provisions pour dprciation des stocks de march-

andises398 Provisions pour dprciation des Emballages


Clasa 4 - Conturi de teri40 Furnizori i conturi asimilate 401 Furnizori 403 Efecte de pltit 404 Furnizori de imobilizri 405 Efecte de pltit pentru imobilizri 408 Furnizori - facturi nesosite409 Furnizori - debitori 4091 Furnizori-debitori pentru cumprri de

bunuri de natura stocurilor 4092 Furnizori-debitori pentru prestri de servicii

i executri de lucrri 41 Clieni i conturi asimilate 411 Clieni 4111 Clieni 4118 Clieni inceri sau n litigiu413 Efecte de primit de la clieni 418 Clieni - facturi de ntocmit419 Clieni creditori42 Personal i conturi asimilate 421 Personal - salarii datorate423 Personal - ajutoare materiale datorate424 Prime reprezentnd participarea personalului la

profit11425 Avansuri acordate personalului426 Drepturi de personal neridicate

Class 4 - Third party accounts40 Suppliers and similar accounts401 Suppliers403 Bills of exchange payable404 Suppliers of non-current assets405 Bills of exchange payable to suppliers of non-

current assets408 Suppliers - invoices to be received409 Advance payments to suppliers 4091 Advance payments to suppliers for the

purchase of inventories 4092 Advance payments to suppliers for the

purchase of services41 Customers and similar accounts411 Customers 4111 Customers 4118 Doubtful customers or customers involved

in litigation413 Bills of exchange receivable418 Customers - invoices to be issued419 Advance payments from customers42 Payroll and similar accounts421 Employees - salaries payable423 Other social benefits granted to employees424 Profit share payable to employees11425 Advances to employees426 Employees rights not claimed

Classe 4 - Comptes de tiers40 Fournisseurs et comptes rattachs401 Fournisseurs403 Effets payer404 Fournisseurs dimmobilisations405 Effets payer aux fournisseurs dimmobilisations408 Fournisseurs-factures non parvenues409 Fournisseurs - dbiteurs 4091 Fournisseurs Avances verses sur achats

de biens ayant la nature de stocks 4092 Fournisseurs Avances verses sur presta-

tions de services et execution de travaux

41 Clients et comptes rattachs411 Clients 4111 Clients 4118 Clients douteux ou en litige413 Clients - Effects recevoir418 Clients - Factures tablir419 Clients crditeurs

42 Personnel et comptes rattachs421 Personnel - rmunrations dues423 Personnel - aides matrielles dues424 Participation du personnel aux bnfices11

425 Avances accordes au personnel426 Droits du personnel non rclams

11 Se utilizeaz atunci cnd exist baz legal pentru acordarea acestora. 11 This account is used only when there is a legal basis for awarding these benefits. 11 Le compte nest utilis que si il existe une base juridique pour attribuer les primes.


427 Reineri din salarii datorate terilor428 Alte datorii i creane n legtur cu personalul 4281 Alte datorii n legtur cu personalul4282 Alte creane n legtur cu personalul

43 Asigurri sociale, protecia social i conturi asimilate431 Asigurri sociale 4311 Contribuia unitii la asigurrile sociale 4312 Contribuia personalului la asigurrile

sociale 4313 Contribuia angajatorului pentru asigurrile

sociale de sntate 4314 Contribuia angajailor pentru asigurrile

sociale de sntate437 Ajutor de omaj 4371 Contribuia unitii la fondul de omaj 4372 Contribuia personalului la fondul de omaj438 Alte datorii i creane sociale 4381 Alte datorii sociale 4382 Alte creane sociale

44 Bugetul statului, fonduri speciale i conturi asimilate 441 Impozitul pe profit/venit 4411 Impozitul pe profit 4418 Impozitul pe venit12442 Taxa pe valoarea adugat

427 Retentions from salaries payable to third parties428 Other employee-related debts and claims 4281 Other employee-related debts 4282 Other employee-related claims

43 Social security and similar accounts431 Social security 4311 Companys contribution to social security 4312 Employees contribution to pension fund 4313 Companys contribution to health insurance 4314 Employees contribution to health insurance437 Unemployment fund 4371 Companys contribution to unemployment

fund 4372 Employees contribution to unemployment

fund438 Other personnel-related debts and claims 4381 Other personnel-related debts 4382 Other personnel-related claims

44 Amounts payable to the state budget, special funds and similar accounts441 Income tax 4411 Current income tax 4418 Tax on revenue12442 Value added tax

427 Personnel - Saisie-arrts428 Personnel - Autres dettes et crances 4281 Personnel Autres dettes 4282 Personnel - Autres crances43 Assurances sociales, protection sociale et comptes rattachs431 Assurances sociales 4311 Contribution de lentreprise aux assurances

sociales 4312 Retenues salariales pour la retraite compl-

mentaire 4313 Contribution de lentreprise aux assurances

sociales sant 4134 Retenues salariales pour assurances socia-

les sant437 Chmage 4371 Contribution de lentreprise la constitution

du fonds de chmage 4372 Retenues salariales pour le fonds de

chmage438 Autres dettes et crances sociales 4381 Autres dettes sociales 4382 Autres crances sociales44 Etat, fonds spciaux et comptes rattachs441 lmpt sur les bnfices 4411 Impt courant sur les bnfices 4418 Taxes sur le chiffres daffaires12442 Taxe sur la Valeur Ajoute

12 Se utilizeaz pentru evidenierea impozitului pe venitul microntreprinderilor, definite conform legii.

12 The account is used to indicate tax on the income of micro-enterprises, as defined in law.

12 Le compte est utilis pour les impts sur le produit des micro-entreprises, comme dfini par la loi.


4423 TVA de plat 4424 TVA de recuperat 4426 TVA deductibil 4427 TVA colectat 4428 TVA neexigibil444 Impozitul pe venituri de natura salariilor 445 Subvenii 4451 Subvenii guvernamentale 4452 mprumuturi nerambursabile cu caracter de

subvenii 4458 Alte sume primite cu caracter de subvenii446 Alte impozite, taxe i vrsminte asimilate447 Fonduri speciale - taxe i vrsminte asimilate448 Alte datorii i creane cu bugetul statului 4481 Alte datorii fa de bugetul statului 4482 Alte creane privind bugetul statului

45 Grup i actionari / asociai451 Decontri ntre entitile afiliate 4511 Decontri ntre entitile afiliate 4518 Dobnzi aferente decontrilor ntre entitile

afiliate453 Decontri privind interesele de participare 4531 Decontri privind interesele de participare 4538 Dobnzi aferente decontrilor privind

interesele de participare455 Sume datorate acionarilor/asociailor

4423 VAT payable 4424 VAT receivable 4426 Input VAT 4427 Output VAT 4428 VAT under settlement444 Tax on salaries445 Subsidies 4451 Government subsidies 4452 Non-repayable loans in the form of grants 4458 Other amounts received as subsidies446 Other taxes and similar liabilities447 Special funds - taxes and similar liabilities448 Other debts and claims with the Treasury 4481 Other debts payable to the Treasury 4482 Other claims receivable from the Treasury

45 Group and shareholders / associates451 Settlement between affiliated entities 4511 Settlement between affiliated entities 4518 Accrued interest for settlement between

affiliated entities453 Transaction with associates 4531 Transactions with associates 4538 Accrued interest on transactions with as-

sociates455 Amounts owed to shareholders

4423 TVA payer 4424 Crdit de TVA 4426 TVA dductible 4427 TVA collecte 4428 TVA rgulariser444 Impt sur les salaires445 Subventions 4451 Subventions de gouvernment 4452 Prts non-remboursables sous forme de

subventions 4458 Autres sommes reus sous forme de sub-

ventions446 Autres impts, taxes et versements assimils447 Fonds spciaux - taxes et versements assimils448 Etat, autres dettes et crances 4481 Autres dettes envers le Trsor 4482 Autres crances sur le Trsor Public

45 Groupe et associs / actionnaires451 Rglement entre les parties lies 4511 Rglement entre les parties lies 4518 Intrts courus sur rglements entre les par-

ties lies453 Transactions lies aux intrts de participation 4531 Transactions lies aux intrts de participa-

tion 4538 Intrts courus sur les transactions avec les

associs455 Sommes dues aux associs / actionnaires


4551 Acionari/asociai - conturi curente 4558 Acionari/asociai - dobnzi la conturi

curente456 Decontri cu acionarii/asociaii privind capitalul457 Dividende de plat458 Decontri din operaii n participaie 4581 Decontri din operaii n participaie - pasiv 4582 Decontri din operaii n participaie - activ

46 Debitori i creditori diveri 461 Debitori diveri 462 Creditori diveri

47 Conturi de subvenii, regularizare i asimilate471 Cheltuieli nregistrate n avans 472 Venituri nregistrate n avans 473 Decontri din operaii n curs de clarificare475 Subvenii pentru investiii 4751 Subvenii guvernamentale pentru investiii 4752 mprumuturi nerambursabile cu caracter de

subvenii pentru investiii 4753 Donaii pentru investiii 4754 Plusuri de inventar de natura imobilizrilor 4758 Alte sume primite cu caracter de subvenii

pentru investiii

478 Venituri n avans aferente activelor primite prin transfer de la clieni

4551 Shareholders / associates current accounts 4558 Accrued interest on shareholders - current

accounts456 Transactions with shareholders / associates related

to capital457 Dividends payable458 Transactions related to joint operations 4581 Transactions related to joint operations - liabil-

ity 4582 Transactions related to joint operations - asset46 Sundry debtors and creditors461 Sundry debtors462 Sundry creditors47 Accruals, subsidies and similar accounts471 Deferred expenses472 Deferred income473 Suspense account475 Investment subsidies 4751 Governmental investment subsidies 4752 Non-repayable loans in the form of invest-

ment subsidies 4753 Investment donations 4754 Inventory surpluses in the form of non-cur-

rent assets 4758 Other amounts received in the form of

investment subsidies478 Deferred income related to assets received by

transfer from customers

4551 Associs / actionnaires - comptes courants 4558 Intrts courus sur les associs / action-

naires456 Associs / actionnaires - oprations sur le capital457 Associs - dividendes payer458 Dcomptes des oprations faites en commun 4581 Dcomptes des oprations faites en com-

mun - passif 4582 Dcomptes des oprations faites en com-

mun - actif46 Dbiteurs et crditeurs divers461 Dbiteurs divers462 Crditeurs divers47 Comptes de subvention, de rgularisation et assimils471 Charges constates davance472 Produits constats davance473 Compte dattente475 Subventions pour des investissements 4751 Subventions gouvernamentales pour des

investissements 4752 Emprunts non-remboursables sous la forme

des subventions pour les investissements 4753 Donations pour les investissements 4754 Inventaires excedentaires sous la forme

des immobilisations 4758 Dautres sommes reues sous la forme de

subventions pour les investissements478 Produits constats davance se rfrant aux

immobilisations reues par transfert des clients


48 Decontri n cadrul unitii 481 Decontri ntre unitate i subuniti 482 Decontri ntre subuniti

49 Ajustri pentru deprecierea creanelor 491 Ajustri pentru deprecierea creanelor - clieni495 Ajustri pentru deprecierea creanelor - decontri

n cadrul grupului i cu acionarii/asociaii496 Ajustri pentru deprecierea creanelor - debitori

diveri

48 Internal transactions481 Transactions between the entity and sub-units482 Transactions between sub-units

49 Allowances for doubtful debts491 Allowances for doubtful customers495 Allowances for doubtful debts from group companies and shareholders / associates496 Allowances for doubtful sundry debtors

48 Oprations internes lentreprise481 Oprations entre sige et sousunits482 Oprations entre sousunits

49 Provisions pour dprciation des crances491 Provisions pour dprciation des crances sur le

groupe et les associs495 Provisions pour dprciation des crances

provisions pour le groupe et les associs / actionnaires

496 Provisions pour dprciation des crances de dbiteurs divers


Clasa 5 - Conturi de trezorerie50 Investiii pe termen scurt 501 Aciuni deinute la entitile afiliate505 Obligaiuni emise i rscumprate506 Obligaiuni508 Alte investiii pe termen scurt i creane

asimilate 5081 Alte titluri de plasament 5088 Dobnzi la obligaiuni i titluri de plasament509 Vrsminte de efectuat pentru investiiile pe

termen scurt 5091 Vrsminte de efectuat pentru aciunile

deinute la entitile afiliate 5092 Vrsminte de efectuat pentru alte investiii

pe termen scurt

51 Conturi la bnci511 Valori de ncasat 5112 Cecuri de ncasat 5113 Efecte de ncasat 5114 Efecte remise spre scontare512 Conturi curente la bnci 5121 Conturi la bnci n lei 5124 Conturi la bnci n valut 5125 Sume n curs de decontare518 Dobnzi 5186 Dobnzi de pltit

Class 5 - Treasury accounts50 Short term investments501 Shares in affiliated entities505 Redeemed debentures506 Debentures508 Other short term investments and related receiv-

ables 5081 Other short term financial investments 5088 Accrued interest on debentures and short

term investments509 Amounts payable for short term financial invest-

ments 5091 Amounts payable for shares in affiliated

entities 5092 Amounts payable for other short term finan-

cial investments51 Bank accounts511 Outstanding lodgements 5112 Cheques 5113 Bills of exchange held to maturity 5114 Bills of exchange forwarded for discount512 Cash at bank 5121 Cash at bank in lei 5124 Cash at bank in foreign currencies 5125 Amounts under settlement518 Interest 5186 Accrued interest payable

Classe 5 - Comptes de trsorerie50 Placements court terme501 Placements financiers court terme dans des

parties connexes505 Obligations mises et rachetes506 Obligations508 Autres placements court terme et crances

assimiles 5081 Autres titres de placement 5088 Intrts courus sur obligations et titres de

placement509 Versements restant effectuer sur placements

financiers court terme 5091 Versements restant effectuer sur place-

ments court terme dans des parties connexes 5092 Versements restant effectuer sur autres

placements financiers court terme

51 Banques511 Valeurs lencaissement 5112 Chques lencaissement 5113 Effets lencaissement 5114 Effets remis lescompte512 Comptes courants bancaires 5121 Comptes en lei 5124 Comptes en devises 5125 Montants en rapprochement bancaire518 Intrts 5186 Intrts courus payer


5187 Dobnzi de ncasat519 Credite bancare pe termen scurt 5191 Credite bancare pe termen scurt 5192 Credite bancare pe termen scurt

nerambursate la scaden 5193 Credite externe guvernamentale 5194 Credite externe garantate de stat 5195 Credite externe garantate de bnci 5196 Credite de la trezoreria statului 5197 Credite interne garantate de stat 5198 Dobnzi aferente creditelor bancare pe

termen scurt53 Casa 531 Casa 5311 Casa n lei 5314 Casa n valut532 Alte valori 5321 Timbre fiscale i potale 5322 Bilete de tratament i odihn 5323 Tichete i bilete de cltorie 5328 Alte valori 54 Acreditive 541 Acreditive 5411 Acreditive n lei 5412 Acreditive n valut 542 Avansuri de trezorerie13

58 Viramente interne 581 Viramente interne

5187 Accrued interest receivable519 Short term bank loans 5191 Short term bank loans 5192 Short term bank loans in arrears 5193 Foreign government loans 5194 Foreign loans guaranteed by the State 5195 Foreign loans guaranteed by banks 5196 State Treasury loans 5197 Domestic loans guaranteed by the State 5198 Accrued interest on short term loans53 Petty cash531 Petty cash 5311 Petty cash in lei 5314 Petty cash in foreign currencies532 Cash equivalents 5321 Postage and fiscal stamps 5322 Holiday vouchers 5323 Transport tickets 5328 Other cash equivalents54 Letters of credit541 Letters of credit 5411 Letters of credit in lei 5412 Letters of credit in foreign currencies542 Cash advances13

58 Internal transfers581 Internal transfers

5187 Intrts courus recevoir519 Crdits bancaires court terme 5191 Crdits bancaires court terme 5192 Crdits bancaires court terme non rem-

bourss lchance 5193 Crdits externes gouvernementaux 5194 Crdits externes garantis par lEtat 5195 Crdits externes garantis par des banques 5196 Crdits du Trsor public 5197 Crdits internes garantis par lEtat 5198 Intrts courus sur crdits bancaires court

terme53 Caisse531 Caisse 5311 Caisse en lei 5314 Caisse en devises532 Autres valeurs 5321 Timbres fiscaux et postaux 5322 Chques vacances 5323 Titres de transport 5328 Autres valeurs54 Accrditifs541 Accrditifs 5411 Accrditifs en lei 5412 Accrditifs en devises542 Avances de trsorerie13

58 Virements internes581 Virements internes

13 n acest cont vor fi evideniate i sumele acordate prin sistemul de carduri. 13 In this account sums awarded through the card system will also be indicated. 13 Dans ce compte seront aussi enregistres les sommes attribues par le systme de cartes.


59 Ajustri pentru pierderea de valoare a conturilor de trezorerie 591 Ajustri pentru pierderea de valoare a aciunilor

deinute la entitile afiliate 595 Ajustri pentru pierderea de valoare a

obligaiunilor emise i rscumprate 596 Ajustri pentru pierderea de valoare a

obligaiunilor 598 Ajustri pentru pierderea de valoare a altor

investiii pe termen scurt i creane asimilate

59 Impairment of treasury accounts591 Impairment of shares in affiliated entities595 Impairment of redeemed debentures596 Impairment of debentures598 Impairment of other short-term financial investments and related receivables

59 Ajustements pour dprciation des comptes de trsorerie591 Ajustements pour dprciation des placements

financiers dans des parties connexes595 Ajustements pour dprciation des obligations

mises et rachetes596 Ajustements pour dprciation des obligations598 Ajustements pour dprciation des autres place-

ments financiers court terme et crances


Clasa 6 Conturi de cheltuieli60 Cheltuieli privind stocurile 601 Cheltuieli cu materiile prime 602 Cheltuieli cu materialele consumabile 6021 Cheltuieli cu materialele auxiliare 6022 Cheltuieli privind combustibilii 6023 Cheltuieli privind materialele pentru

ambalat 6024 Cheltuieli privind piesele de schimb 6025 Cheltuieli privind seminele i materialele

de plantat 6026 Cheltuieli privind furajele 6028 Cheltuieli privind alte materiale

consumabile 603 Cheltuieli privind materialele de natura obiectelor

de inventar 604 Cheltuieli privind materialele nestocate 605 Cheltuieli privind energia i apa 606 Cheltuieli privind animalele i psrile 607 Cheltuieli privind mrfurile 608 Cheltuieli privind ambalajele 609 Reduceri comerciale primite61 Cheltuieli cu serviciile executate de teri611 Cheltuieli cu ntreinerea i reparaiile 612 Cheltuieli cu redevenele, locaiile de gestiune i

chiriile 613 Cheltuieli cu primele de asigurare 614 Cheltuieli cu studiile i cercetrile

Class 6 - Expense accounts60 Expenses related to inventories601 Raw materials602 Consumables 6021 Auxiliary materials 6022 Fuel 6023 Packaging materials 6024 Spare parts 6025 Seeds and sapling 6026 Fodder 6028 Other consumables603 Materials in the form of small inventory604 Materials not stored605 Electricity, heating and water606 Animals and poultry607 Goods for resale608 Packaging costs609 Trade discounts received

61 Third party services611 Maintenance and repair expenses612 Royalties and rental expenses613 Insurance premiums614 Research expenses

Classe 6 - Comptes de charges60 Achats stocks601 Matires premires602 Matires consommables 6021 Fournitures auxiliaires 6022 Combustibles 6023 Emballages 6024 Pices de rechange 6025 Semences et fournitures pour plantation 6026 Fourrage 6028 Autres matires consommables603 Fournitures ayant la nature dobjets dinventaire604 Fournitures non stockes605 Energie et eau606 Animaux et volailles607 Marchandises608 Emballages 609 Rabais, remises et ristournes commerciales obtenus

61 Charges des services extrieurs611 Entretien et reparations612 Redevances, locations de gestion et loyers613 Primes dassurance614 Etudes et recherches


62 Cheltuieli cu alte lucrri executate de teri621 Cheltuieli cu colaboratorii 622 Cheltuieli privind comisioanele i onorariile623 Cheltuieli de protocol, reclam i publicitate 624 Cheltuieli cu transportul de bunuri i personal 625 Cheltuieli cu deplasri, detari i transferri 626 Cheltuieli potale i taxe de telecomunicaii 627 Cheltuieli cu serviciile bancare i asimilate 628 Alte cheltuieli cu serviciile executate de teri 63 Cheltuieli cu alte impozite, taxe i vrsminte asimilate 635 Cheltuieli cu alte impozite, taxe i vrsminte

asimilate 64 Cheltuieli cu personalul 641 Cheltuieli cu salariile personalului 642 Cheltuieli cu tichetele de mas acordate

salariailor 643 Cheltuieli cu primele reprezentnd participarea

personalului la profit644 Cheltuieli cu remunerarea n instrumente de

capitaluri proprii645 Cheltuieli privind asigurrile i protecia social 6451 Contribuia unitii la asigurrile sociale 6452 Contribuia unitii pentru ajutorul de omaj 6453 Contribuia angajatorului pentru asigurrile

sociale de sntate 6456 Contribuia unitii la scheme de pensii

facultative

62 Other third party services621 Externally contracted manpower622 Commissions and fees623 Entertaining, promotion and advertising624 Transport of goods and personnel625 Travel626 Postage and telecommunications627 Bank commissions and similar charges628 Other third party services

63 Other taxes, duties and similar expenses635 Other taxes, duties and similar expenses

64 Personnel expenses641 Salaries642 Employee luncheon vouchers643 Expenses with bonuses for employees from

profit644 Expenses with remunerations in the form of own

equity instruments645 Social security contributions 6451 Companys contribution to social security 6452 Companys contribution to unemployment

fund 6453 Companys contribution to health insurance 6456 Companys contribution to optional pension

plans

62 Charges dautres services extrieurs621 Personnel extrieur lentreprise622 Commissions et honoraires623 Reprsentation et publicit624 Transport de biens et du personnel625 Dplacements, dtachements et transferts626 Frais postaux et de tlcommunications627 Services bancaires et assimils 628 Autres services extrieurs

63 Charges dautres impts, taxes et versements assimils635 Autres impts, taxes et versements assimils64 Charges de personnel641 Rmunrations du personnel642 Bons djeuner des employs 643 Primes reprsentant la participation du personnel au profit 644 Charges reprsentant la rmunration en actions propres645 Cotisations de scurit sociale et organismes

sociaux 6451 Cotisations de lentreprise la scurit

sociale 6452 Cotisations de lentreprise au fonds de

chmage 6453 Cotisations de lentreprise aux assurances

de sant 6456 Contribution de la socit aux plans de retraites facultatifs


6457 Contribuia unitii la primele de asigurare voluntar de sntate

6458 Alte cheltuieli privind asigurrile i protecia social

65 Alte cheltuieli de exploatare 652 Cheltuieli cu protecia mediului nconjurtor654 Pierderi din creane i debitori diveri 658 Alte cheltuieli de exploatare 6581 Despgubiri, amenzi i penaliti 6582 Donaii acordate 6583 Cheltuieli privind activele cedate i alte

operaii de capital 6588 Alte cheltuieli de exploatare 66 Cheltuieli financiare 663 Pierderi din creane legate de participaii 664 Cheltuieli privind investiiile financiare cedate 6641 Cheltuieli privind imobilizrile financiare

cedate 6642 Pierderi din investiiile pe termen scurt

cedate 665 Cheltuieli din diferene de curs valutar 666 Cheltuieli privind dobnzile 667 Cheltuieli privind sconturile acordate 668 Alte cheltuieli financiare67 Cheltuieli extraordinare 671 Cheltuieli privind calamitile i alte evenimente

extraordinare

6457 Companys contribution to voluntary health insurance premiums

6458 Other social security and welfare contribu-tions

65 Other operating expenses652 Expenses with the environment protection654 Bad debts written off658 Other operating expenses 6581 Compensations, fines and penalties 6582 Gifts and subsidies granted 6583 Net value of assets disposed of and other

capital transactions 6588 Other operating expenses66 Financial expenses663 Losses on amounts receivable in relation with long term financial investments664 Losses on disposal of financial investments 6641 Losses on disposal of long term financial

investments 6642 Losses on disposal of short term financial

investments665 Foreign exchange losses666 Interest expense667 Discounts granted668 Other financial expenses 67 Extraordinary expenses671 Expenses related to natural disasters and other

extraordinary events

6457 Contribution de la socit aux primes dassurance maladie volontaire 6458 Autres charges dassurance et de protec-tion sociale

65 Autres charges dexploitation652 Protection de lenvironnement654 Pertes sur crances658 Autres charges dexploitation 6581 Ddommagements, amendes et pnalits 6582 Donations et subventions accordes 6583 Valeur nette des actifs cds et autres

oprations de capital 6588 Autres charges dexploitation

66 Charges financires663 Pertes sur crances lies des participations664 Charges sur cession dactifs financiers 6641 Charges sur cession des immobilisations

financires 6642 Pertes sur cession de placements finan-

ciers court terme 665 Pertes de change666 Intrts667 Escomptes accords668 Autres charges financires

67 Charges extraordinaires671 Calamits et autres vnements extraordinaires


68 Cheltuieli cu amortizrile, provizioanele i ajustrile pentru depreciere sau pierdere de valoare681 Cheltuieli de exploatare privind amortizrile,

provizioanele i ajustrile pentru depreciere 6811 Cheltuieli de exploatare privind amortizarea

imobilizrilor 6812 Cheltuieli de exploatare privind

provizioanele 6813 Cheltuieli de exploatare privind ajustrile

pentru deprecierea imobilizrilor 6814 Cheltuieli de exploatare privind ajustrile

pentru deprecierea activelor circulante 686 Cheltuieli financiare privind amortizrile i

ajustrile pentru pierdere de valoare 6863 Cheltuieli financiare privind ajustrile pentru

pierderea de valoare a imobilizrilor financiare 6864 Cheltuieli financiare privind ajustrile pentru

pierderea de valoare a activelor circulante 6868 Cheltuieli financiare privind amortizarea

primelor de rambursare a obligaiunilor 69 Cheltuieli cu impozitul pe profit i alte impozite 691 Cheltuieli cu impozitul pe profit698 Cheltuieli cu impozitul pe venit i cu alte impozite

care nu apar n elementele de mai sus14

68 Depreciation and provisions; adjustments for impairment losses681 Depreciation and provisions; adjustments for

impairment losses - operating expenses 6811 Depreciation of non current assets 6812 Provisions 6813 Impairment losses on non current assets 6814 Impairment of current assets686 Impairment losses and write down of financial

assets 6863 Impairment losses on financial non-current

assets 6864 Impairment of financial current assets 6868 Amortisation of premiums on redemption

of debentures

69 Income tax and other taxes691 Income tax698 Other taxes not included above14

68 Dotations aux amortissements et aux provisions; ajustements pour dprciation ou perte de valeur681 Charges dexploitation d amortissements, provi-

sions et ajustements pour depreciation 6811 Dotations aux amortissements des immo-

bilisations 6812 Dotations aux provisions 6813 Dotations aux ajustements pour dprcia-

tion des immobilisations 6814 Dotations aux provisions pour dprciation

des actifs circulants686 Charges financires damortissements et ajuste-

ments pour perte de valeur 6863 Dotations aux ajustements pour dprcia-

tion des immobilisations financires 6864 Dotations aux ajustements pour dprcia-

tion des actifs circulants financiers 6868 Dotations aux amortissements des primes

de remboursement des obligations

69 Impts sur les bnfices et autres impts691 Impts sur les bnfices698 Autres charges dimpts non incluses dans les

postes prcdents14

14 Se utilizeaz conform reglementrilor legale. 14 The account is used according to the legal regulations. 14 Le compte est utilis conformment aux rglementations lgales.


Clasa 7 Conturi de venituri70 Cifra de afaceri net701 Venituri din vnzarea produselor finite 702 Venituri din vnzarea semifabricatelor 703 Venituri din vnzarea produselor reziduale 704 Venituri din servicii prestate 705 Venituri din studii i cercetri 706 Venituri din redevene, locaii de gestiune i chirii 707 Venituri din vnzarea mrfurilor 708 Venituri din activiti diverse 709 Reduceri comerciale acordate71 Venituri aferente costului de producie n curs de execuie 711 Venituri aferente costurilor stocurilor produse 712 Venituri aferente costurilor serviciilor n curs de

execuie72 Venituri din producia de imobilizri 721 Venituri din producia de imobilizri necorporale 722 Venituri din producia de imobilizri corporale 74 Venituri din subvenii de exploatare 741 Venituri din subvenii de exploatare 7411 Venituri din subvenii de exploatare aferente

cifrei de afaceri15 7412 Venituri din subvenii de exploatare pentru

materii prime i materiale consumabile 7413 Venituri din subvenii de exploatare pentru

alte cheltuieli externe

Class 7 - Revenue accounts70 Net turnover701 Sales of finished goods702 Sales of semi-finished goods703 Sales of residual products704 Services rendered705 Revenues from research studies706 Rental and royalty income707 Sale of goods purchased for resale708 Revenues from sundry activities709 Trade discounts offered71 Revenues associated to the production cost of the work in progress711 Revenues associated with the costs of the com-

pleted production 712 Revenues associated with the cost of services in

progress72 Own work capitalised721 Capitalised costs of intangible non-current assets722 Capitalised costs of tangible non-current assets74 Subsidies for operating activities741 Subsidies for operating activities 7411 Subsidies related to the turnover15 7412 Subsidies for raw materials and consum-

ables 7413 Subsidies for other external costs

Classe 7 - Comptes de produits70 Chiffre daffaires net701 Ventes de produits finis702 Ventes de produits intermdiaires703 Ventes de produits rsiduels704 Travaux et prestations de services705 Etudes et recherches706 Redevances, locations de gestion et loyers707 Ventes de marchandises708 Produits des activits diverses 709 Rabais, remises et ristournes accords par lentreprise71 Variation des stocks en cours de production ou produits711 Variation des stocks produits712 Variation des en-cours de production de services72 Production imobilise721 Immobilisations incorporelles722 Immobilisations corporelles74 Subventions dexploitation741 Subventions dexploitation 7411 Subventions dexploitation affrentes au

chiffre daffaires15 7412 Subventions dexploitation pour matires

premires et consommables 7413 Subventions dexploitation pour autres

charges externes 15 Se ia in calcul la determinarea cifrei de afaceri. 15 This is accounted for in the calculation of turnover. 15 Le compte est utilis pour le calcul du chiffre daffaires.


7414 Venituri din subvenii de exploatare pentru plata personalului

7415 Venituri din subvenii de exploatare pentru asigurri i protecie social

7416 Venituri din subvenii de exploatare pentru alte cheltuieli de exploatare

7417 Venituri din subvenii de exploatare aferente altor venituri

7418 Venituri din subvenii de exploatare pentru dobnda datorat

75 Alte venituri din exploatare754 Venituri din creane reactivate i debitori diveri 758 Alte venituri din exploatare 7581 Venituri din despgubiri, amenzi i penaliti 7582 Venituri din donaii primite 7583 Venituri din vnzarea activelor i alte

operaii de capital 7584 Venituri din subvenii pentru investiii 7588 Alte venituri din exploatare76 Venituri financiare761 Venituri din imobilizri financiare 7611 Venituri din aciuni deinute la entitile

afiliate 7613 Venituri din interese de participare 762 Venituri din investiii financiare pe termen scurt 763 Venituri din creane imobilizate 764 Venituri din investiii financiare cedate

7414 Subsidies for wages and salaries 7415 Subsidies for social security contributions 7416 Subsidies for other operating expenses 7417 Subsidies related to other income 7418 Subsidies related to interest payable

75 Other operating revenues754 Bad debts written off and subsequently collected758 Other operating revenues 7581 Compensations, fines and penalties 7582 Gifts and subsidies received 7583 Proceeds from disposal of assets and other

capital transactions 7584 Amortisation of investment subsidies 7588 Other operating revenues

76 Financial revenues761 Revenues from long term financial investments 7611 Revenues from shares in affiliated entities 7613 Revenues from long term investments in

associates762 Revenues from short term financial investments763 Revenues from long term receivables764 Revenues on disposal of financial investments

7414 Subventions dexploitation pour rmunra-tion du personnel

7415 Subventions dexploitation pour charges sociales

7416 Subventions pour autres charges dexploitation

7417 Subventions dexploitation affrentes aux autres produits

7418 Subventions dexploitation pour intrts

75 Autres produits dexploitation754 Rentres sur crances amorties et dbiteurs

divers758 Autres produits dexploitation 7581 Ddommagements, amendes et pnalits 7582 Donations et subventions reues 7583 Cession dactifs et autres oprations de

capital 7584 Subventions dinvestissement 7588 Autres produits dexploitation76 Produits financiers761 Produits des immobilisations financires 7611 Revenus des titres de participation dans

des parties lies 7613 Revenus des titres de participation762 Revenus des placements financiers court terme763 Revenus des crances immobilises764 Produits sur cession des actifs financiers


7641 Venituri din imobilizri financiare cedate 7642 Ctiguri din investiii pe termen scurt

cedate 765 Venituri din diferene de curs valutar 766 Venituri din dobnzi 767 Venituri din sconturi obinute 768 Alte venituri financiare 77 Venituri extraordinare 771 Venituri din subvenii pentru evenimente

extraordinare i altele similare 78 Venituri din provizioane i ajustri pentru depreciere sau pierdere de valoare 781 Venituri din provizioane i ajustri pentru

depreciere privind activitatea de exploatare 7812 Venituri din provizioane 7813 Venituri din ajustri pentru deprecierea

imobilizrilor 7814 Venituri din ajustri pentru deprecierea

activelor circulante 7815 Venituri din fondul comercial negativ786 Venituri financiare din ajustri pentru pierdere

de valoare 7863 Venituri financiare din ajustri pentru

pierderea de valoare a imobilizrilor financiare 7864 Venituri financiare din ajustri pentru

pierderea de valoare a activelor circulante

7641 Revenues on disposal of long term financial investments

7642 Gains on disposal of short term financial investments

765 Foreign exchange gains766 Interest income767 Discounts received768 Other financial revenues

77 Extraordinary revenues771 Revenues from subsidies for extraordinary

events and other similar revenues

78 Write back of provisions and adjustments for depreciation or impairment losses781 Write back of provisions and adjustments for

operating impairment losses 7812 Write back of provisions 7813 Reversal of impairment losses on

non-current assets 7814 Reversal of write-down of current assets 7815 Revenues from negative goodwill786 Reversal of adjustments for impairment losses 7863 Reversal of impairment losses on financial

non-current assets 7864 Reversal of write-down of financial current

assets

7641 Cession dimmobilisations financires 7642 Cession de placements financiers court

terme765 Gains de change766 Intrts767 Escomptes obtenus768 Autres produits financiers77 Produits exceptionnels771 Subventions pour vnements exceptionnels et

autres produits similaires78 Reprises de provisions et ajustements de dprciation ou perte de valeur781 Reprises de provisions et ajustements lis perte

de valeur dexploitation 7812 Reprises de provisions 7813 Reprises de provisions pour dprciation

des immobilisations 7814 Reprises de provisions pour dprciation

des actifs circulants 7815 Amortissement du fonds commercial ngatif786 Reprises dajustements dus dprciation

produits financiers 7863 Reprises de provisions pour dprciation

des immobilisations financires 7864 Reprises de provisions pour dprciation

des actifs circulants


Clasa 8 Conturi speciale80 Conturi n afara bilanului 801 Angajamente acordate 8011 Giruri i garanii acordate 8018 Alte angajamente acordate 802 Angajamente primite 8021 Giruri i garanii primite 8028 Alte angajamente primite 803 Alte conturi n afara bilanului 8031 Imobilizri corporale luate cu chirie 8032 Valori materiale primite spre prelucrare sau

reparare 8033 Valori materiale primite n pstrare sau

custodie 8034 Debitori scoi din activ, urmrii n

continuare 8035 Stocuri de natura obiectelor de inventar date

n folosin 8036 Redevene, locaii de gestiune, chirii i alte

datorii asimilate 8037 Efecte scontate neajunse la scaden 8038 Bunuri publice primite n administrare,

concesiune i cu chirie 8039 Alte valori n afara bilanului 804 Amortizarea aferent gradului de neutilizare a

mijloacelor fixe 8045 Amortizarea aferent gradului de neutilizare

a mijloacelor fixe 805 Dobnzi aferente contractelor de leasing i altor

contracte asimilate, neajunse la scaden

Class 8 - Special accounts80 Off-balance sheet accounts801 Commitments 8011 Guarantees and endorsements 8018 Other commitments802 Commitments received 8021 Guarantees and endorsements 8028 Other commitments received803 Other off-balance sheet accounts 8031 Leased tangible assets 8032 Assets held for processing or repair 8033 Assets held in custody 8034 Receivables written off but still followed up 8035 Inventory under the form of used small

inventory 8036 Royalties, rents and similar debts 8037 Bills of exchange discounted before

maturity 8038 State patrimony received for administration,

concession and rented 8039 Other off-balance sheet items804 Amortisation for the degree of non-usage of fixed

assets 8045 Amortisation for the degree of non-usage

of fixed assets805 Interest for the leasing and other assimilated

contracts not held till maturity

Classe 8 - Comptes spciaux80 Comptes hors bilan801 Engagements accords 8011 Nantissements et garanties accords 8018 Autres engagements accords802 Engagements reus 8021 Nantissements et garanties reus 8028 Autres engagements reus803 Autres comptes hors bilan 8031 Immobilisations corporelles en location 8032 Fournitures reues pour transformation ou

rparation 8033 Fournitures en dpt ou en consignation 8034 Dbiteurs hors bilan pour lesquels les pour-

suites continuent 8035 Stocks sous le forme dobjets dinventaire

utiliss 8036 Redevances, locations de gestion, loyers et

autres dettes assimiles 8037 Effets escompts non chus 8038 Biens publics reus en administration,

concession et location 8039 Autres valeurs hors bilan

804 Amortissement pour le degr de non-utilisation dimmobilisation

8045 Amortissement pour le degr de non-utilisation dimmobilisation

805 Intrt pour leasing et autres contracts assimiles non arrivs maturit


8051 Dobnzi de pltit 8052 Dobnzi de ncasat16806 Certificate de emisii de gaze cu efect de ser807 Active contingente808 Datorii contingente

89 Bilan891 Bilan de deschidere 892 Bilan de nchidere

Clasa 9 Conturi de gestiune17

90 Decontri interne 901 Decontri interne privind cheltuielile 902 Decontri interne privind producia obinut 903 Decontri interne privind diferenele de pre

92 Conturi de calculaie 921 Cheltuielile activitii de baz 922 Cheltuielile activitilor auxiliare 923 Cheltuieli indirecte de producie 924 Cheltuieli generale de administraie 925 Cheltuieli de desfacere

93 Costul produciei 931 Costul produciei obinute 933 Costul produciei n curs de execuie

8051 Interest payable 8052 Interest receivable16806 Certificates for green house gases emissions807 Contingent assets808 Contingent liabilities

89 Balance sheet891 Opening balance sheet892 Closing balance sheet

Class 9 Management accounts17

90 Internal transactions901 Internal transactions relating to expenses902 Internal transactions related to costs of conver-

sion903 Internal transactions relating to price differences92 Cost accounts921 Costs related to the core business922 Costs related to auxiliary activities923 Production overheads924 Administrative overheads925 Distribution costs93 Production cost931 Cost of output933 Cost of work in progress

8051 Intrt payer 8052 Intrt recevoir16806 Certificats pour lemission de gas effet de serre807 Actifs conditionnels808 Passifs conditionnels

89 Bilan891 Bilan douverture892 Bilan de clture

Classe 9 - Comptes de gestion17

90 Dcomptes internes901 Dcomptes internes concernant les charges902 Dcomptes internes concernant la production

obtenue903 Dcomptes internes concernant les carts de

prix92 Comptes de calcul921 Charges des lactivit principale922 Charges des activits auxiliaires923 Charges indirectes de production924 Frais gnraux925 Charges de distribution

93 Cot de production931 Cot de la production obtenue933 Cot de la production en cours

16 Acest cont se folosete de ctre entitile radiate din registrul general i care mai au n derulare contracte de leasing.

16 This account is used by entities which have been removed from the general Registry and which have ongoing leasing contracts.

16 Ce compte est utilis par des entits rayes du Registre gnral et qui ont des contrats de crdit-bail en cours.

17 Pentru organizarea contabilitii de gestiune, folosirea conturilor din aceast clas este opional.

17 For the organization of management accounting, the use of the accounts in this class is optional.

17 Pour lorganisation de la comptabilit de gestion, lutilisation des comptes dans cette classe est facultative.

We lead by exampleAt all levels we act in a way that exemplifies what we expect of each other and our member firms clients.

We work togetherWe bring out the best in each other and create strong and successful working relationships.

We respect the individualWe respect people for who they are and for their knowledge, skills and experience as individuals and team members.

We seek the facts and provide insightBy challenging assumptions and pursuing facts, we strengthen our reputation as trusted and objective business advisers.

We are open and honest in our communicationWe share information, insight and advice frequently and constructively, managing tough situations with courage and candour.

We are committed to our communitiesWe act as responsible corporate citizens by broadening our skills, experience and perspectives through work in our communities and protecting the environment.

Above all, we act with integrityWe are constantly striving to uphold the highest professional standards, provide sound advice and rigorously maintain our independence.

Our Values

We lead by exampleAt all levels we act in a way that exemplifies what we expect of each other and our member firms clients.

We work togetherWe bring out the best in each other and create strong and successful working relationships.

We respect the individualWe respect people for who they are and for their knowledge, skills and experience as individuals and team members.

We seek the facts and provide insightBy challenging assumptions and pursuing facts, we strengthen our reputation as trusted and objective business advisers.

We are open and honest in our communicationWe share information, insight and advice frequently and constructively, managing tough situations with courage and candour.

We are committed to our communitiesWe act as responsible corporate citizens by broadening our skills, experience and perspectives through work in our communities and protecting the environment.

Above all, we act with integrityWe are constantly striving to uphold the highest professional standards, provide sound advice and rigorously maintain our independence.

Our Values

Contact us:Aura GiurcneanuPartner, Head of Audit and Assurance

T: +40 (372) 377 733E: [email protected] Angela ManolacheDirector, Accounting Advisory

T: +40 (372) 377 833E: [email protected]

KPMG Romania SRL

BucharestVictoria Business Park DN1, os Bucureti-Ploieti, no. 69-71Sector1, Bucharest 013685, Romania

T: +40 (372) 377 800F: +40 (372) 377 700

TimioaraB-dul Mihai Viteazu, no.30, TimioaraRO-300 222, jud.Timi, Romania

T: +40 (256) 221 365F: +40 (256) 499 361

ClujPower Business CenterCalea Dorobanilor no.18-20400117 Cluj-Napoca, Jud.Cluj, Romania

T: +40 (740) 333 344F: +40 (753) 333 800

ConstanaB-dul Mamaia 208, 2nd floor, Constana900540, Romania

T: +40 (756) 070 044F: +40 (752) 710 044

IaiIdeo Business Centeros. Pcurari, No. 138, 2nd Floor, Office A209 Iai 700521, Romania

T: +40 (756) 070 048F: +40 (752) 710 048

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough exam

Plan Conturi 2013

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Transcript of Plan Conturi 2013