Planul de conturi general General chart of accounts Plan des comptes

2006

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Planul de conturi general General chart of accounts Plan des comptes

Clasa 1 - Conturi de capitaluri Clasa 2 - Conturi de imobilizri Clasa 3 - Conturi de stocuri i producie n curs de execuie Clasa 4 - Conturi de teri Clasa 5 - Conturi de trezorerie Clasa 6 - Conturi de cheltuieli Clasa 7 - Conturi de venituri Clasa 8 - Conturi speciale Clasa 9 - Conturi de gestiune

Class 1 - Capital accounts Class 2 - Non-current assets Class 3 - Inventories and work in progress Class 4 - Third party accounts Class 5 - Treasury accounts Class 6 - Expense accounts Class 7 - Income accounts Class 8 - Special accounts Class 9 - Management accounts

Classe 1 - Comptes de capitaux Classe 2 - Comptes dimmobilisations Classe 3 - Comptes de stocks et en-cours Classe 4 - Comptes de tiers Classe 5 - Comptes de tresorerie Classe 6 - Comptes de charges Classe 7 - Comptes de produits Classe 8 - Comptes speciaux Classe 9 - Comptes dadministration

1 6 12 15 20 23 28 32 33

Clasa 1 - Conturi de capitaluri

Grupa 10. Capital i Rezerve
101 Capital1 1011 Capital subscris nevrsat (P)

Class 1 - Capital accounts

Group 10. Capital and Reserves
101 Capital1 1011 Subscribed and not paid in capital

Classe 1 - Comptes de capitaux

Groupe 10. Capital et Reserves
101 Capital1 1011 Capital souscrit - appel, non vers 1012 Capital souscrit - appel, vers 1015 Patrimoine des rgies 1016 Patrimoine public 104 Primes lies au capital social 1041 Primes dmission 1042 Primes de fusion / division 1043 Primes dapport 1044 Primes de conversion dobligations en actions 105 Rserves de rvaluation 106 Rserves 1061 Rserves lgales 1063 Rserves statutaires ou contractuelles 1064 Rserves de la valeur juste2 1065 Plus values conscutives aux rserves de rvaluation 1068 Autres rserves
1. Fonction de la forme juridique de lentit on y crit: le capital social, le patrimoine des rgies etc. 2. Ce compte apparat seulement dans les situations financires annuelles consolides.

1012 Capital subscris vrsat (P) 1015 Patrimoniul regiei (P) 1016 Patrimoniul public (P) 104 Prime de capital 1041 Prime de emisiune (P) 1042 Prime de fuziune/divizare (P) 1043 Prime de aport (P) 1044 Prime de conversie a obligaiunilor n aciuni (P) 105 Rezerve din reevaluare (P) 106 Rezerve 1061 Rezerve legale (P) 1063 Rezerve statutare sau contractuale (P) 1064 Rezerve de valoare just2 (P) 1065 Rezerve reprezentnd surplusul realizat din rezerve din reevaluare (P) 1068 Alte rezerve (P)
1. n funcie de forma juridic a entitii se nscrie: capital social, patrimoniul regiei etc. 2. Acest cont apare numai n situaiile financiare anuale consolidate.

1012 Subscribed and paid in capital 1015 Patrimony of autonomous companies 1016 Public patrimony 104 Share premiums 1041 Issue premiums 1042 Merger/split premiums 1043 Contribution premiums 1044 Conversion premiums 105 Revaluation reserves 106 Reserves 1061 Legal reserves 1063 Statutory or contractual reserves 1064 Fair value reserves2 1065 Reserves consisting of the surplus from revaluation reserves 1068 Other reserves
1. Function of the companys legal form, the wording will be: share capital, patrimony of autonomous companies etc. 2. This account will only be included in the annual consolidated financial statements

107 Rezerve din conversie3 (A/P) 108 Interese minoritare4 1081 Interese minoritare - rezultatul exerciiului financiar (A/P) 1082 Interese minoritare - alte capitaluri proprii (A/P) 109 Aciuni proprii 1091 Aciuni proprii deinute pe termen scurt (A) 1092 Aciuni proprii deinute pe termen lung (A)

107 Conversion reserves3 108 Minority interests4 1081 Minority interests - net profit/loss 1082 Minority interests - other equities 109 Own shares 1091 Short term own shares 1092 Long term own shares

107 Rserve de conversion3 108 Intrts minoritaires4 1081 Intrts minoritaires - rsultat de lexercice 1082 Intrts minoritaires - autres capitaux 109 Actions propres 1091 Actions propres court terme 1092 Actions propres long terme

Grupa 11. Rezultatul reportat

117 Rezultatul reportat 1171 Rezultatul reportat reprezentnd profitul nerepartizat sau pierderea neacoperit (A/P) 1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai puin IAS 295 (A/P) 1174 Rezultatul reportat provenit din corectarea erorilor contabile (A/P)

Group 11. Retained earnings

117 Retained earnings 1171 Retained earnings representing unappropriated profit or loss not covered 1172 Retained earnings from the first implementation of IAS, except for IAS 295 1174 Retained earnings from correction of accounting errors

Groupe 11. Report nouveau

117 Report nouveau 1171 Report nouveau reprsentant le bnfice non-distribu ou la perte non-affecte 1172 Report nouveau provenant de ladoption pour la premire fois des IAS, lexception de IAS 295 1174 Report nouveau provenant de la correction derreurs comptables

3. Acest cont apare numai n situaiile financiare anuale consolidate. 4. Acest cont apare numai n situaiile financiare anuale consolidate. 5. Acest cont apare doar la agenii economici care au aplicat Reglementrile contabile aprobate prin OMFP nr. 94/2001 i pn la nchiderea soldului acestui cont.

3. This account will only be included in the annual consolidated financial statements. 4. This account will only be included in the annual consolidated financial statements. 5. This account will only be present for entities having applied the Accounting Regulations approved by MOF 94/2001 and up to the closing of this accounts balance.

3. Ce compte apparat seulement dans les situations financires annuelles consolides. 4. Ce compte apparat seulement dans les situations financires annuelles consolides. 5. Ce compte apparat seulement aux entreprises qui ont appliqu les Rgles comptables approuves par OMFP no. 94/2001 et jusqu la clture du solde de ce compte.

1176 Rezultatul reportat provenit din trecerea la aplicarea Reglementrilor contabile conforme cu Directiva a patra a Comunitilor Economice Europene (A/P)

1176 Retained earnings from the first application of Accounting Regulations in accordance with the Fourth EEC Directive

1176 Report nouveau provenant de ladoption pour la premire fois des Rgles comptables en conformit avec la Directive IV CEE

Grupa 12. Rezultatul exerciiului financiar

121 Profit sau pierdere (A/P) 129 Repartizarea profitului (A)

Group 12. Profit (loss) for the period

121 Profit or loss 129 Appropriation of profit

Groupe 12. Resultat de lexercice

121 Bnfice (perte) 129 Affectation des bnfices

Grupa 13. Subvenii pentru investiii

131 Subvenii guvernamentale pentru investiii (P) 132 mprumuturi nerambursabile cu caracter de subvenii pentru investiii (P) 133 Donaii pentru investiii (P) 134 Plusuri de inventar de natura imobilizrilor (P) 138 Alte sume primite cu caracter de subvenii pentru investiii (P)

Group 13. Investment subsidies

131 Government investment subsidies 132 Irredeemable loans representing investment subsidies 133 Donations for investments 134 Tangible assets inventory surplus 138 Other amounts received as investment subsidies

Groupe 13. Subventions dinvestissement

131 Subventions gouvernementales dinvestissement 132 Prts non-remboursables reprsentant subventions dinvestissment 133 Donations pour investissements 134 Plus values de stock dans la forme des immobilisations 138 Autres sommes reues comme subventions dinvestissment

Grupa 15. Provizioane

151 Provizioane 1511 Provizioane pentru litigii (P) 1512 Provizioane pentru garanii acordate clienilor (P)

Group 15. Provisions

151 Provisions 1511 Provisions for litigations 1512 Provisions for customer warrantees

Groupe 15. Provisions

151 Provisions 1511 Provisions pour litiges 1512 Provisions pour garanties donnes aux clients


1513 Provizioane pentru dezafectare imobilizri corporale i alte aciuni similare legate de acestea6 (P) 1514 Provizioane pentru restructurare (P) 1515 Provizioane pentru pensii i obligaii similare (P) 1516 Provizioane pentru impozite (P) 1518 Alte provizioane (P)

1513 Provisions for the decommissioning of tangible noncurrent assets and the like1 1514 Provisions for restructuring 1515 Provisions for pensions and similar obligations 1516 Provisions for taxes 1518 Other provisions

1513 Provisions pour la mise hors service dimmobilisations corporelles et autres actions similaires6 1514 Provisions pour restructuration 1515 Provisions pour pensions et autres obligations 1516 Provisions pour taxes 1518 Autres provisions

Grupa 16. mprumuturi i datorii asimilate

161 mprumuturi din emisiuni de obligaiuni 1614 mprumuturi externe din emisiuni de obligaiuni garantate de stat (P) 1615 mprumuturi externe din emisiuni de obligaiuni garantate de bnci (P) 1617 mprumuturi interne din emisiuni de obligaiuni garantate de stat (P) 1618 Alte mprumuturi din emisiuni de obligaiuni (P) 162 Credite bancare pe termen lung 1621 Credite bancare pe termen lung (P)
6. Acest cont apare doar la agenii economici care au aplicat Reglementrile contabile aprobate prin OMFP nr. 94/2001 i pn la scoaterea din eviden a imobilizrilor corporale n valoarea crora au fost incluse aceste provizioane. Ca urmare, aceste provizioane nu se mai pot constitui n baza prezentelor reglementri.

Group 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
6. This account will only be present for entities having applied the Accounting Regulations approved by MOF 94/2001 and up to the write-off of tangible assets in whose value those provisions have been included. As a result, those provisions may not be set any longer according to the present regulations.

Groupe 16. Emprunts et dettes assimilees

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 dobligations 162 Crdits bancaires long terme 1621 Crdits bancaires long terme
6. Ce compte apparat seulement aux entreprises qui ont appliqu les Rgles comptables approuves par OMFP no. 94/2001 et jusqu lexclusion des tangibles corporels dans la valeur desquelles ces provisions ont t inclus. Par consquence, ces provisions ne peuvent plus tre constitus selon les rgles ci-incluses.

1622 Credite bancare pe termen lung nerambursate la scaden (P) 1623 Credite externe guvernamentale (P) 1624 Credite bancare externe garantate de stat (P) 1625 Credite bancare externe garantate de bnci (P) 1626 Credite de la trezoreria statului (P) 1627 Credite bancare interne garantate de stat (P) 166 Datorii care privesc imobilizrile financiare 1661 Datorii fa de entitile afiliate (P) 1663 Datorii fa de entitile de care compania este legat prin interese de participare (P) 167 Alte mprumuturi i datorii asimilate (P) 168 Dobnzi aferente mprumuturilor i datoriilor asimilate 1681 Dobnzi aferente mprumuturilor din emisiuni de obligaiuni (P) 1682 Dobnzi aferente creditelor bancare pe termen lung (P) 1685 Dobnzi aferente datoriilor fa de entitile afiliate (P)

1622 Long term bank loans not reimbursed at maturity date 1623 Government foreign loans 1624 Foreign loans guaranteed by the State 1625 Foreign loans guaranteed by banks 1626 State Treasury loans 1627 Domestic loans guaranteed by the State 166 Debts relating to financial assets 1661 Debts towards related parties 1663 Debts towards entities with which the company is linked by virtue of participating interests 167 Other loans and similar debts 168 Accrued interest on loans and similar debts 1681 Accrued interest on loans from bonds issue 1682 Accrued interest on long term bank loans 1685 Accrued interest on debts towards related parties

1622 Crdits bancaires long terme non rembourss 1chance 1623 Crdits bancaires externes gouvernementaux 1624 Crdits bancaires externes garantis par lEtat 1625 Crdits bancaires externes garantis par les banques 1626 Crdits accords par la Trsorerie 1627 Crdits bancaires internes garantis par lEtat 166 Dettes rattaches aux immobilisations financires 1661 Dettes envers des socits du Groupe 1663 Dettes envers des socits dtenant des intrts de participation 167 Autres emprunts et dettes assimiles 168 Intrts courus sur emprunts et dettes assimiles 1681 Intrts courus sur emprunts par mission dobligations 1682 Intrts courus sur crdits bancaires long terme 1685 Intrts courus sur dettes envers des socits du groupe

1686 Dobnzi aferente datoriilor fa de entitile de care compania este legat prin interese de participare (P) 1687 Dobnzi aferente altor mprumuturi i datorii asimilate (P) 169 Prime privind rambursarea obligaiunilor (A)

1686 Accrued interest on debts towards entities with which the company is linked by virtue of participating interests 1687 Accrued interest on other loans and similar debts 169 Premium on redemption of bonds

1686 Intrts courus sur dettes envers des socits dtenant des intrts de participation 1687 Intrts courus sur autres emprunts et dettes assimiles 169 Primes de remboursement des obligations

Clasa 2 - Conturi de imobilizri

Grupa 20. Imobilizri necorporale
201 Cheltuieli de constituire (A) 203 Cheltuieli de dezvoltare (A) 205 Concesiuni, brevete, licene, mrci comerciale, drepturi i active similare (A) 207 Fond comercial 2071 Fond comercial pozitiv7 (A) 2075 Fond comercial negativ8 (P) 208 Alte imobilizri necorporale (A)

Class 2 - Non-current assets

Group 20. Intangible assets
201 Set-up costs 203 Development costs 205 Concessions, patents, licences, trademarks and similar rights and assets 207 Goodwill 2071 Positive goodwill7 2075 Negative goodwill8 208 Other intangible assets

Classe 2 - Comptes dimmobilisations

Groupe 20. Immobilisations incorporelles
201 Frais de constitution 203 Frais de dveloppement 205 Concessions, brevets, licences, marques commerciales et autres droits et valeurs similaires 207 Fonds commercial 2071 Fonds commercial positif7 2075 Fonds commercial ngatif8 208 Autres immobilisations incorporelles

7. Acest cont apare, de regul, n situaiile financiare anuale consolidate. 8. Acest cont apare numai n situaiile financiare anuale consolidate.

7. This account generally appears in the consolidated financial statements. 8. This account only appears in the consolidated financial statements.

7. Ce compte apparat en gnral dans les situations financires annuelles consolides. 8. Ce compte apparat seulement dans les situations financires annuelles consolides.

Grupa 21. Imobilizri corporale

211 Terenuri i amenajri de terenuri (A) 2111 Terenuri 2112 Amenajri de terenuri 212 Construcii (A) 213 Instalaii tehnice, mijloace de transport, animale i plantaii 2131 Echipamente tehnologice (maini, utilaje i instalaii de lucru) (A) 2132 Aparate i instalaii de msurare, control i reglare (A) 2133 Mijloace de transport (A) 2134. Animale i plantaii (A) 214 Mobilier, aparatur birotic, echipamente de protecie a valorilor umane i materiale i alte active corporale (A)

Group 21. Tangible assets

211 Land and land improvements 2111 Land 2112 Land improvements 212 Buildings 213 Plant and machinery, motor vehicles, animals and plantations 2131 Plant and machinery 2132 Measurement, control and adjustment devices 2133 Motor vehicles 2134 Animals and plantations 214 Furniture, office equipment, protection equipment of human and material values and other tangible assets

Groupe 21. Immobilisations corporelles

211 Terrains et amnagements de terrains 2111 Terrains 2112 Amnagements de terrains 212 Constructions 213 Installations techniques, matriels de transport, animaux et plantations 2131 Equipements technologiques 2132 Appareils et installations de mesure, contrle et rglage 2133 Matriels de transport 2134 Animaux et plantations 214 Mobilier, matriel bureautique, quipement de protection des valeurs humaines et matrielles et autres actifs corporels

Grupa 23. Imobilizri n curs i avansuri pentru imobilizri

231 Imobilizri corporale n curs de execuie (A) 232 Avansuri acordate pentru imobilizri corporale (A) 233 Imobilizri necorporale n curs de execuie (A) 234 Avansuri acordate pentru imobilizri necorporale (A)

Group 23. Non-current assets in progress and advance payments for non-current assets
231 Tangible assets in progress 232 Advance payments for tangible noncurrent assets 233 Intangible assets in progress 234 Advance payments for intangible noncurrent assets

Groupe 23. Immobilisations en cours et avances versees sur immobilisations

231 Immobilisations corporelles en cours 232 Avances verses sur immobilisations corporelles 233 Immobilisations incorporelles en cours 234 Avances verses sur immobilisations incorporelles


Grupa 26. Imobilizri financiare

261 Aciuni deinute la entitile afiliate (A) 263 Interese de participare (A) 264 Titluri puse n echivalen9 (A) 265 Alte titluri imobilizate (A) 267 Creane imobilizate 2671 Sume datorate de entitile afiliate (A) 2672 Dobnda aferent sumelor datorate de entitile afiliate (A) 2673 Creane legate de interesele de participare (A) 2674 Dobnda aferent creanelor legate de interesele de participare (A) 2675 mprumuturi acordate pe termen lung (A) 2676 Dobnda aferent mprumuturilor acordate pe termen lung (A) 2678 Alte creane imobilizate (A) 2679 Dobnzi aferente altor creane imobilizate (A) 269 Vrsminte de efectuat pentru imobilizri financiare 2691 Vrsminte de efectuat privind aciunile deinute la entitile afiliate (P)
9. Acest cont apare numai n situaiile financiare anuale consolidate.

Group 26. Financial assets

261 Shares in related parties 263 Participating interests 264 Securities accounted for using the equity method9 265 Other long term securities 267 Long term receivables 2671 Amounts owed by related parties 2672 Accrued interest on amounts owed by related parties 2673 Receivables related to participating interests 2674 Accrued interest on receivables related to participating interests 2675 Long term loans 2676 Accrued interest on long term loans 2678 Other long term receivables 2679 Accrued interest on other long term receivables 269 Amounts payable in relation to financial assets 2691 Amounts payable in relation to shares held in related parties
9. This account only appears in the consolidated financial statements.

Groupe 26. Immobilisations financieres

261 Actions dans les socits du groupe 263 Intrts de participation 264 Titres mis en quivalence9 265 Autres titres immobiliss 267 Crances immobilises 2671 Sommes dues par les socits du groupe 2672 Intrts courus sur sommes dues par les socits du groupe 2673 Crances rattaches aux participations 2674 Intrts courus sur crances rattaches aux participations 2675 Prts long terme 2676 Intrts courus sur prts long terme 2678 Autres crances immobilises 2679 Intrts courus sur crances immobilises 269 Versements restant effectuer sur immobilisations financires 2691 Versements restant effectuer sur actions dans des socits du groupe
9. Ce compte apparat seulement dans les situations financires annuelles consolides.

2692 Vrsminte de efectuat privind interesele de participare (P) 2693 Vrsminte de efectuat pentru alte imobilizri financiare (P)

2692 Amounts payable in relation to participating interests 2693 Amounts payable in relation to other financial assets

2692 Versements restant effectuer sur intrts de participation 2693 Versements restant effectuer sur autres immobilisations financires

Grupa 28. Amortizri privind imobilizrile

280 Amortizri privind imobilizrile necorporale 2801 Amortizarea cheltuielilor de constituire (P) 2803 Amortizarea cheltuielilor de dezvoltare (P) 2805 Amortizarea concesiunilor, brevetelor, licenelor, mrcilor comerciale, drepturilor i activelor similare (P) 2807 Amortizarea fondului comercial10 (P) 2808 Amortizarea altor imobilizri necorporale (P) 281 Amortizri privind imobilizrile corporale 2811 Amortizarea amenajrilor de terenuri (P) 2812 Amortizarea construciilor (P) 2813 Amortizarea instalaiilor, mijloacelor de transport, animalelor i plantaiilor (P)
10. Acest cont apare, de regul, n situaiile financiare anuale consolidate.

Group 28. Amortisation of non-current assets

280 Amortisation of intangible assets 2801 Amortisation of set-up costs 2803 Amortisation of development costs 2805 Amortisation of concessions, patents, licences, trademarks and similar rights and assets 2807 Amortisation of goodwill10 2808 Amortisation of other intangible assets 281 Depreciation of tangible assets 2811 Depreciation of land improvements 2812 Depreciation of buildings 2813 Depreciation of plant and machinery, motor vehicles, animals and plantations
10. This account generally appears in the consolidated financial statements.

Groupe 28. Amortissements des immobilisations

280 Amortissements des immobilisations incorporelles 2801 Amortissements des frais de constitution 2803 Amortissements des frais de dveloppement 2805 Amortissements des concessions, brevets, licences, marques commerciales et autres droits et valeurs similaires 2807 Amortissements du fonds commercial10 2808 Amortissements des autres immobilisations incorporelles 281 Amortissements des immobilisations corporelles 2811 Amortissements des amnagements de terrains 2812 Amortissements des constructions 2813 Amortissements des installations, matriels de transport, animaux et plantations
10. Ce compte apparat en gnral dans les situations financires annuelles consolides.

2814 Amortizarea altor imobilizri corporale (P)

2814 Depreciation of other tangible assets

2814 Amortissements des autres immobilisations corporelles

Grupa 29. Ajustri pentru deprecierea sau pierderea de valoare a imobilizrilor

290 Ajustri pentru deprecierea imobilizrilor necorporale 2903 Ajustri pentru deprecierea cheltuielilor de dezvoltare (P) 2905 Ajustri pentru deprecierea concesiunilor, brevetelor, licenelor, mrcilor comerciale, drepturilor i activelor similare (P) 2907 Ajustri pentru deprecierea fondului comercial11 (P) 2908 Ajustri pentru deprecierea altor imobilizri necorporale (P) 291 Ajustri pentru deprecierea imobilizrilor corporale 2911 Ajustri pentru deprecierea terenurilor i amenajrilor de terenuri (P) 2912 Ajustri pentru deprecierea construciilor (P) 2913 Ajustri pentru deprecierea instalaiilor, mijloacelor de transport, animalelor i plantaiilor (P)
11. Acest cont apare, de regul, n situaiile financiare anuale consolidate.

Group 29. Adjustment for impairment or loss in value of non-current assets

290 Impairment of intangible assets 2903 Impairment of development costs 2905 Impairment of concessions, patents, licences, trademarks and similar rights and assets 2907 Impairment of goodwill11 2908 Impairment of other intangible assets 291 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
11. This account generally appears in the consolidated financial statements.

Groupe 29. Provisions pour dprciation des immobilisations

290 Provisions pour dprciation des immobilisations incorporelles 2903 Provisions pour frais de dveloppement 2905 Provisions pour concessions, brevets, licences, marques commerciales et autres droits et valeurs similaires 2907 Provisions pour dprciation du fonds commercial11 2908 Provisions pour dprciation des autres immobilisations incorporelles 291 Provisions pour dprciation des immobilisations corporelles 2911 Provisions pour dprciation des amnagements de terrains 2912 Provisions pour dprciation des constructions 2913 Provisions pour dprciation des installations, matriels de transport, animaux et plantations
11. Ce compte apparat en gnral dans les situations financires annuelles consolides.

0

2914 Ajustri pentru deprecierea altor imobilizri corporale (P) 293 Ajustri pentru deprecierea imobilizrilor n curs de execuie 2931 Ajustri pentru deprecierea imobilizrilor corporale n curs de execuie (P) 2933 Ajustri pentru deprecierea imobilizrilor necorporale n curs de execuie (P) 296 Ajustri pentru pierderea de valoare a imobilizrilor financiare (P) 2961 Ajustri pentru pierderea de valoare a aciunilor deinute la entitile afiliate (P) 2962 Ajustri pentru pierderea de valoare a intereselor de participare (P) 2963 Ajustri pentru pierderea de valoare a altor titluri imobilizate (P) 2964 Ajustri pentru pierderea de valoare a sumelor datorate de entitile afiliate (P) 2965 Ajustri pentru pierderea de valoare a creanelor legate de interesele de participare (P) 2966 Ajustri pentru pierderea de valoare a mprumuturilor acordate pe termen lung (P) 2968 Ajustri pentru pierderea de valoare a altor creane imobilizate (P)

2914 Impairment of other tangible assets 293 Impairment of non-current assets in progress 2931 Impairment of tangible assets in progress 2933 Impairment of intangible assets in progress 296 Impairment of financial assets 2961 Impairment of shares in related parties 2962 Impairment of participating interests 2963 Impairment of other long term securities 2964 Impairment of debts towards related parties 2965 Impairment of receivables related to participating interests 2966 Impairment of long term loans 2968 Impairment of other long term receivables

2914 Provisions pour dprciation des autres immobilisations corporelles 293 Provisions pour dprciation des immobilisations en cours 2931 Provisions pour dprciation des immobilisations corporelles en cours 2933 Provisions pour dprciation des immobilisations incorporelles en cours 296 Provisions pour dprciation des immobilisations financires 2961 Provisions pour dprciation des actions dans des socits du groupe 2962 Provisions pour dprciation des intrts de participation 2963 Provisions pour dprciation des autres titres long terme 2964 Provisions pour dprciation des sommes dues par les socits du groupe 2965 Provisions pour dprciation des crances rattaches aux intrts de participation 2966 Provisions pour dprciation des prts long terme 2968 Provisions pour dprciation des autres crances immobilises


Clasa 3 - Conturi de stocuri i producie n curs de execuie

Grupa 30. Stocuri de materii prime i materiale
301 Materii prime (A) 302 Materiale consumabile 3021 Materiale auxiliare (A) 3022 Combustibili (A) 3023 Materiale pentru ambalat (A) 3024 Piese de schimb (A) 3025 Semine i materiale de plantat (A) 3026 Furaje (A) 3028 Alte materiale consumabile (A) 303 Materiale de natura obiectelor de inventar (A) 308 Diferene de pre la materii prime i materiale (A/P)

Class 3 - Inventories and work in progress

Group 30. Inventory of raw materials and consumables
301 Raw materials 302 Consumables 3021 Auxiliary materials 3022 Fuel 3023 Packaging materials 3024 Spare parts 3025 Seeds and sapling 3026 Fodder 3028 Other consumables 303 Materials in the form of inventory items 308 Price differences on raw materials and consumables

Classe 3 - Comptes de stocks et encours

Groupe 30. Stocks de matieres premieres et fournitures
301 Matires premires 302 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 consommables 303 Fournitures ayant la nature dobjets dinventaire 308 Ecarts de prix sur matires premires et fournitures

Grupa 33. Producia n curs de execuie

331 Produse n curs de execuie (A) 332 Lucrri i servicii n curs de execuie (A)

Group 33. Work in progress

331 Goods in progress 332 Works and services in progress

Groupe 33. Production en cours

331 Produits en cours 332 Travaux et services en cours

Grupa 34. Produse

341 345 346 348
2

Group 34. Goods

341 345 346 348 Semi-finished goods Finished goods Residual products Price differences on goods

Groupe 34. Produits

341 345 346 348 Produits intermdiaires Produits finis Produits rsiduels Ecarts de prix sur produits

Semifabricate (A) Produse finite (A) Produse reziduale (A) Diferene de pre la produse (A/P)

Grupa 35. Stocuri aflate la teri

351 Materii i materiale aflate la teri (A) 354 356 357 358 Produse aflate la teri (A) Animale aflate la teri (A) Mrfuri aflate la teri (A) Ambalaje aflate la teri (A)

Group 35. Inventories held by third parties

351 Raw materials and consumables at third parties 354 Goods at third parties 356 Animals at third parties 357 Commodities at third parties 358 Packaging materials at third parties

Groupe 35. Stocks detenus par des tiers

351 Matires et fournitures dtenues par des tiers 354 Produits dtenus par des tiers 356 Animaux dtenus par des tiers 357 Marchandises dtenues par des tiers 358 Emballages dtenus par des tiers

Grupa 36. Animale

361 Animale i psri (A) 368 Diferene de pre la animale i psri (A/P)

Group 36. Animals

361 Animals and poultry 368 Price differences on animals and poultry

Groupe 36. Animaux

361 Animaux et volailles 368 Ecarts de prix sur animaux et volailles

Grupa 37. Mrfuri

371 Mrfuri (A) 378 Diferene de pre la mrfuri (A/P)

Group 37. Commodities

371 Commodities 378 Price differences on commodities

Groupe 37. Marchandises

371 Marchandises 378 Ecarts de prix sur marchandises

Grupa 38. Ambalaje

381 Ambalaje (A) 388 Diferene de pre la ambalaje (A/P)

Group 38. Packaging

381 Packaging materials 388 Price differences on packaging

Groupe 38. Emballages

381 Emballages 388 Ecarts de prix sur emballages

Grupa 39. Ajustri pentru deprecierea stocurilor i produciei n curs de execuie

391 Ajustri pentru deprecierea materiilor prime (P) 392 Ajustri pentru deprecierea materialelor

Group 39. Adjustment for impairment of inventories and work in progress

391 Impairment of raw materials 392 Impairment of materials

Groupe 39. Provisions pour depreciation des stocks et en-cours

391 Provisions pour dprciation des matires premires 392 Provisions pour dprciation des matires


3921 Ajustri pentru deprecierea materialelor consumabile (P) 3922 Ajustri pentru deprecierea materialelor de natura obiectelor de inventar (P) 393 Ajustri pentru deprecierea produciei n curs de execuie (P) 394 Ajustri pentru deprecierea produselor 3941 Ajustri pentru deprecierea semifabricatelor (P) 3945 Ajustri pentru deprecierea produselor finite (P) 3946 Ajustri pentru deprecierea produselor reziduale (P) 395 Ajustri pentru deprecierea stocurilor aflate la teri 3951 Ajustri pentru deprecierea materiilor i materialelor aflate la teri (P) 3952 Ajustri pentru deprecierea semifabricatelor aflate la teri (P) 3953 Ajustri pentru deprecierea produselor finite aflate la teri (P) 3954 Ajustri pentru deprecierea produselor reziduale aflate la teri (P) 3956 Ajustri pentru deprecierea animalelor aflate la teri (P)


3921 Impairment of consumables 3922 Impairment of materials in the form of inventory items 393 Impairment of work in progress 394 Impairment of goods 3941 Impairment of semi-finished goods 3945 Impairment of finished goods 3946 Impairment of residual products 395 Impairment of inventories held at third parties 3951 Impairment of raw materials and materials at third parties 3952 Impairment of semi-finished goods at third parties 3953 Impairment of finished goods at third parties 3954 Impairment of residual products at third parties 3956 Impairment of animals at third parties

3921 Provisions pour dprciation des matires consommables 3922 Provisions pour dprciation des fournitures ayant la nature dobjets dinventaire 393 Provisions pour dprciation des encours de production 394 Provisions pour dprciation des produits 3941 Provisions pour dprciation des produits intermdiaires 3945 Provisions pour dprciation des produits finis 3946 Provisions pour dprciation des produits rsiduels 395 Provisions pour dprciation des stocks dtenus par des tiers 3951 Provisions pour dprciation des matires et fournitures dtenues par des 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 Ajustri pentru deprecierea mrfurilor aflate la teri (P) 3958 Ajustri pentru deprecierea ambalajelor aflate la teri (P) 396 Ajustri pentru deprecierea animalelor (P) 397 Ajustri pentru deprecierea mrfurilor (P) 398 Ajustri pentru deprecierea ambalajelor (P)

3957 Impairment of commodities at third parties 3958 Impairment of packaging materials at third parties 396 Impairment of animals 397 Impairment of commodities 398 Impairment of packaging materials

3957 Provisions pour dprciation des marchandises dtenues par des tiers 3958 Provisions pour dprciation des emballages dtenus par des tiers 396 Provisions pour dprciation des animaux 397 Provisions pour dprciation des marchandises 398 Provisions pour dprciation des emballages

Clasa 4 - Conturi de teri

Grupa 40. Furnizori i conturi asimilate
401 403 404 405 Furnizori (P) Efecte de pltit (P) Furnizori de imobilizri (P) Efecte de pltit pentru imobilizri (P)

Class 4 - Third party accounts

Group 40. Suppliers and similar accounts
401 403 404 405 Suppliers Bills of exchange payable Suppliers of non-current assets Bills of exchange payable to suppliers of non-current assets 408 Suppliers - invoices to be received 409 Suppliers - debtors 4091 Suppliers - debtors for suppliers for the purchase of inventories 4092 Suppliers - debtors for suppliers for services and works

Classe 4 - Comptes de tiers

Groupe 40. Fournisseurs et comptes rattaches
401 403 404 405 Fournisseurs Effets payer Fournisseurs dimmobilisations Effets payer pour immobilisations

408 Furnizori - facturi nesosite (P) 409 Furnizori - debitori 4091 Furnizori - debitori pentru cumprri de bunuri de natura stocurilor (A) 4092 Furnizori - debitori pentru prestri de servicii i executri de lucrri (A)

408 Fournisseurs - factures non parvenues 409 Fournisseurs - dbiteurs 4091 Fournisseurs - dbiteurs sur achats de biens ayant la nature de stocks 4092 Fournisseurs - dbiteurs sur prestations de services et excution de travaux


Grupa 41. Clieni i conturi asimilate

411 Clieni 4111 Clieni (A) 4118 Clieni inceri sau n litigiu (A) 413 Efecte de primit de la clieni (A) 418 Clieni - facturi de ntocmit (A) 419 Clieni - creditori (P)

Group 41. Customers and similar accounts

411 Customers 4111 Customers 4118 Doubtful customers or customers involved in litigation 413 Bills of exchange receivable 418 Customers - invoices to be issued 419 Advance payments from customers

Groupe 41. Clients et comptes rattaches

411 Clients 4111 Clients 4118 Clients douteux ou en litige 413 Clients - Effets recevoir 418 Clients - Factures tablir 419 Clients crditeurs

Grupa 42. Personal i conturi asimilate

421 Personal - salarii datorate (P) 423 Personal - ajutoare materiale datorate (P) 424 Prime reprezentnd participarea personalului la profit12 (P) 425 Avansuri acordate personalului (A) 426 Drepturi de personal neridicate (P) 427 Reineri din salarii datorate terilor (P) 428 Alte datorii i creane n legtur cu personalul 4281 Alte datorii n legtur cu personalul (P) 4282 Alte creane n legtur cu personalul (A)
12. Se utilizeaz atunci cnd exist baz legal pentru acordarea acestora.

Group 42. Payroll and similar accounts

421 Employees - salaries payable 423 Other social benefits granted to employees 424 Profit share payable to employees12 425 Advances to employees 426 Employee rights not claimed 427 Retentions from salaries payable to third parties 428 Other employee-related debts and claims 4281 Other employee-related debts 4282 Other employee-related claims
12. It is used when there is no legal basis for the payment.

Groupe 42. Personnel et comptes rattaches

421 Personnel - rmunrations dues 423 Autres aides matrielles dues 424 Participation du personnel aux bnfices12 425 Avances accordes au personnel 426 Droits du personnel non rclams 427 Saisie-arrts dues aux tiers 428 Autres dettes et crances 4281 Autres dettes 4282 Autres crances
12. A employer vu lexistence de la base lgale pour lattribution de ces bnfices.

6

Grupa 43. Asigurri sociale, protecia social i conturi asimilate

431 Asigurri sociale 4311 Contribuia unitii la asigurrile sociale (P) 4312 Contribuia personalului la asigurrile sociale (P) 4313 Contribuia angajatorului pentru asigurrile sociale de sntate (P) 4314 Contribuia angajailor pentru asigurrile sociale de sntate (P) 437 Ajutor de omaj 4371 Contribuia unitii la fondul de omaj (P) 4372 Contribuia personalului la fondul de omaj (P) 438 Alte datorii i creane sociale 4381 Alte datorii sociale (P) 4382 Alte creane sociale (A)

Group 43. Social security and similar accounts

431 Social security 4311 Company contribution to social security 4312 Employee contribution to social security 4313 Company contribution to health insurance 4314 Employee contribution to health insurance 437 Unemployment fund 4371 Company contribution to unemployment fund 4372 Employee contribution to unemployment fund 438 Other personnel-related debts and claims 4381 Other personnel-related debts 4382 Other personnel-related claims

Groupe 43. Assurances sociales, protection sociale et comptes rattaches

431 Assurances sociales 4311 Contribution de lentreprise aux assurances sociales 4312 Contribution du salari aux assurances sociales 4313 Contribution de lentreprise aux assurances sociales sant 4314 Contribution du salari aux assurances sociales sant 437 Chmage 4371 Contribution de 1entreprise la constitution du fonds de chmage 4372 Contribution du salari la constitution du fonds de chmage 438 Autres dettes et crances sociales 4381 Autres dettes sociales 4382 Autres crances sociales

Grupa 44. Bugetul statului, fonduri speciale i conturi asimilate

441 Impozitul pe profit/venit 4411 Impozitul pe profit (P) 4418 Impozitul pe venit13 (P) 442 Taxa pe valoarea adugat
13. Se utilizeaz pentru evidenierea impozitului pe venitul microntreprinderilor, definite conform legii.

Group 44. Amounts payable to the state budget, special funds and similar accounts
441 Profit / Income tax 4411 Profit tax 4418 Income tax13 442 VAT
13. It is used for micro-companies taxation purposes, as defined by the law.

Groupe 44. Etat, fonds speciaux et comptes rattaches

441 Impt sur les bnfices / revenus 4411 Impt sur les bnfices 4418 Impt sur les revenus13 442 Taxe sur la Valeur Ajoute
13. A employer pour lenregistrement de limpt sur les revenus des micro-entreprises selon la dfinition de la loi.



444 445

446 447 448

4423 TVA de plat (P) 4424 TVA de recuperat (A) 4426 TVA deductibil (A) 4427 TVA colectat (P) 4428 TVA neexigibil (A/P) Impozitul pe venituri de natura salariilor (P) Subvenii 4451 Subvenii guvernamentale (A) 4452 mprumuturi nerambursabile cu caracter de subvenii (A) 4458 Alte sume primite cu caracter de subvenii (A) Alte impozite, taxe i vrsminte asimilate (P) Fonduri speciale - taxe i vrsminte asimilate (P) Alte datorii i creane cu bugetul statului 4481 Alte datorii fa de bugetul statului (P) 4482 Alte creane privind bugetul statului (A)

4423 VAT payable 4424 VAT receivable 4426 Input VAT 4427 Output VAT 4428 Non-chargeable VAT 444 Tax on salaries 445 Subsidies 4451 Government subsidies 4452 Irredeemable loans as subsidies 4458 Other amounts received as subsidies 446 Other taxes, charges and similar liabilities 447 Special funds - taxes and similar liabilities 448 Other debts and claims with the Treasury 4481 Other debts payable to the Treasury 4482 Other claims receivable from the Treasury

4423 TVA payer 4424 Crdit de TVA 4426 TVA dductible 4427 TVA collecte 4428 TVA rgulariser 444 Impt sur les salaires 445 Subventions 4451 Subventions gouvernementales 4452 Prts non remboursables comme subventions 4458 Autres sommes reues comme subventions 446 Autres impts, taxes et versements assimils 447 Fonds spciaux - taxes et versements assimils 448 Autres dettes et crances sur la Trsorerie 4481 Autres dettes envers la Trsorerie 4482 Autres crances sur la Trsorerie

Grupa 45. Grup i acionari/asociai

451 Decontri ntre entitile afiliate 4511 Decontri ntre entitile afiliate (A/P) 4518 Dobnzi aferente decontrilor ntre entitile afiliate (A/P)


Group 45. Group and shareholders

451 Inter-company recharges 4511 Inter-company recharges 4518 Accrued interest on inter-company recharges

Groupe 45. Groupe et associes

451 Dcomptes avec le groupe 4511 Principal 4518 Intrts courus

453 Decontri privind interesele de participare 4531 Decontri privind interesele de participare (A/P) 4538 Dobnzi aferente decontrilor privind interesele de participare (A/P) 455 Sume datorate acionarilor/asociailor 4551 Acionari/asociai - conturi curente (P) 4558 Acionari/asociai - dobnzi la conturi curente (P) 456 Decontri cu acionarii/asociaii privind capitalul (A/P) 457 Dividende de plat (P) 458 Decontri din operaii n participaie 4581 Decontri din operaii n participaie - pasiv (P) 4582 Decontri din operaii n participaie - activ (A)

453 Recharges related to participating interests 4531 Recharges related to participating interests 4538 Interests regarding recharges related to participating interests 455 Amounts owed to shareholders 4551 Shareholders - current accounts 4558 Accrued interest on shareholders current accounts 456 Capital recharges with shareholders 457 Dividends payable 458 Recharges related to joint operations 4581 Recharges related to joint operations - liability 4582 Recharges related to joint operations - asset

453 Dcomptes lies aux intrts de participation 4531 Transactions lies aux intrts de participation 4538 Intrts courus 455 Sommes dues aux associs 4551 Comptes courants 4558 Intrts courus 456 Oprations sur le capital 457 Dividendes payer 458 Dcomptes des oprations faites en commun 4581 Dcomptes des oprations faites en commun - passif 4582 Dcomptes des oprations faites en commun - actif

Grupa 46. Debitori i creditori diveri

461 Debitori diveri (A) 462 Creditori diveri (P)

Group 46. Sundry debtors and creditors Groupe 46. Debiteurs et crediteurs divers
461 Sundry debtors 462 Sundry creditors 461 Dbiteurs divers 462 Crditeurs divers

Grupa 47. Conturi de regularizare i asimilate

471 Cheltuieli nregistrate n avans (A)

Group 47. Accruals and similar accounts

471 Pre-payments

Groupe 47. Comptes de regularisation et assimiles

471 Charges constates davance


472 Venituri nregistrate n avans (P) 473 Decontri din operaii n curs de clarificare (A/P)

472 Accrued income 473 Unsettled amounts

472 Revenus constats davance 473 Compte dattente

Grupa 48. Decontri n cadrul unitii

481 Decontri ntre unitate i subuniti (A/P) 482 Decontri ntre subuniti (A/P)

Group 48. Internal recharges

481 Recharges between the entity and sub-units 482 Recharges between sub-units

Groupe 48. Decomptes internes a lentreprise

481 Dcomptes entre sige et sous-units 482 Dcomptes entre sous-units

Grupa 49. Ajustri pentru deprecierea creanelor

491 Ajustri pentru deprecierea creanelor - clieni (P) 495 Ajustri pentru deprecierea creanelor - decontri n cadrul grupului i cu acionarii/asociaii (P) 496 Ajustri pentru deprecierea creanelor - debitori diveri (P)

Group 49. Provisions for receivable depreciation

491 Provisions for doubtful customers 495 Provisions for doubtful debts from group companies and shareholders 496 Provisions for doubtful sundry debtors

Groupe 49. Provisions pour depreciation des creances

491 Provisions pour dprciation des crances - clients 495 Provisions pour dprciation des crances sur le groupe et les associs 496 Provisions pour dprciation des comptes de dbiteurs divers

Clasa 5 - Conturi de trezorerie

Grupa 50. Investiii pe termen scurt
501 505 506 508
20

Class 5 - Treasury accounts

Group 50. Short term investments
501 505 506 508 Shares in related parties Redeemed debentures Debentures Other short term investments and related receivables

Classe 5 - Comptes de tresorerie

Groupe 50. Investissements court terme
501 505 506 508 Actions dans des socits du groupe Obligations mises et rachetes Obligations Autres investissements court terme et crances assimiles

Aciuni deinute la entitile afiliate (A) Obligaiuni emise i rscumprate (A) Obligaiuni (A) Alte investiii pe termen scurt i creane asimilate

5081 Alte titluri de plasament (A) 5088 Dobnzi la obligaiuni i titluri de plasament (A) 509 Vrsminte de efectuat pentru investiiile pe termen scurt 5091 Vrsminte de efectuat pentru aciunile deinute la entitile afiliate (P) 5092 Vrsminte de efectuat pentru alte investiii pe termen scurt (P)

5081 Other short term investments 5088 Accrued interest on debentures and short term investments 509 Amounts payable for short term financial investments 5091 Amounts payable for shares held in related parties 5092 Amounts payable for other short term investments

5081 Autres titres financiers 5088 Intrts courus sur obligations et titres de placement 509 Versements restant effectuer sur investissements court terme 5091 Versements restant effectuer sur actions dans des socits du groupe 5092 Versements restant effectuer sur autres investissements court terme

Grupa 51. Conturi la bnci

511 Valori de ncasat 5112 Cecuri de ncasat (A) 5113 Efecte de ncasat (A) 5114 Efecte remise spre scontare (A) 512 Conturi curente la bnci 5121 Conturi la bnci n lei (A) 5124 Conturi la bnci n valut (A) 5125 Sume n curs de decontare (A) 518 Dobnzi 5186 Dobnzi de pltit (P) 5187 Dobnzi de ncasat (A) 519 Credite bancare pe termen scurt 5191 Credite bancare pe termen scurt (P) 5192 Credite bancare pe termen scurt nerambursate la scaden (P)

Group 51. Bank accounts

511 Outstanding lodgements 5112 Cheques 5113 Bills of exchange receivable 5114 Bills of exchange forwarded for discount 512 Cash at bank 5121 Cash at bank in RON 5124 Cash at bank in foreign currencies 5125 Amounts under settlement 518 Interest 5186 Accrued interest payable 5187 Accrued interest receivable 519 Short term bank loans 5191 Short term bank loans 5192 Short term bank loans in arrears

Groupe 51. Banques

511 Valeurs lencaissement 5112 Cheques 5113 Effets lencaissement 5114 Effets remis lescompte 512 Comptes courants bancaires 5121 Comptes en RON 5124 Comptes en devises 5125 Montants en rapprochement bancaire 518 Intrts 5186 Intrts courus payer 5187 Intrts courus recevoir 519 Crdits bancaires court terme 5191 Crdits bancaires court terme 5192 Crdits bancaires court terme non rembourss lchance
2

5193 Credite externe guvernamentale (P) 5194 Credite externe garantate de stat (P) 5195 Credite externe garantate de bnci (P) 5196 Credite de la trezoreria statului (P) 5197 Credite interne garantate de stat (P) 5198 Dobnzi aferente creditelor bancare pe termen scurt (P)

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 loans

5193 Crdits externes gouvernementaux 5194 Crdits externes garantis par lEtat 5195 Crdits externes garantis par des banques 5196 Crdits de Trsorerie 5197 Crdits internes garantis par lEtat 5198 Intrts courus sur crdits bancaires court terme

Grupa 53. Casa

531 Casa 5311 Casa n lei (A) 5314 Casa n valut (A) 532 Alte valori 5321 Timbre fiscale i potale (A) 5322 Bilete de tratament i odihn (A) 5323 Tichete i bilete de cltorie (A) 5328 Alte valori (A)

Group 53. Petty cash

531 Petty cash 5311 Petty cash in RON 5314 Petty cash in foreign currencies 532 Cash equivalents 5321 Postage and fiscal stamps 5322 Holiday vouchers 5323 Transport tickets 5328 Other cash equivalents

Groupe 53. Caisse

531 Caisse 5311 Caisse en RON 5314 Caisse en devises 532 Autres valeurs 5321 Timbres fiscaux et postaux 5322 Chques vacances 5323 Titres de transport 5328 Autres valeurs

Grupa 54. Acreditive

541 Acreditive 5411 Acreditive n lei (A) 5412 Acreditive n valut (A) 542 Avansuri de trezorerie14 (A)
14. n acest cont vor fi evideniate i sumele acordate prin sistemul de card-uri.

Group 54. Letters of credit

541 Letters of credit 5411 Letters of credit in RON 5412 Letters of credit in foreign currencies 542 Cash advances14
14. This account will also include the amounts paid using the card system.

Groupe 54. Accreditifs

541 Accrditifs 5411 Accrditifs en RON 5412 Accrditifs en devises 542 Avances de trsorerie14
14. Ce compte va inclure aussi les sommes accordes par le systme des cartes bancaires.

22

Grupa 58. Viramente interne

581 Viramente interne (A/P)

Group 58. Internal transfers

581 Internal transfers

Groupe 58. Virements internes

581 Virements internes

Grupa 59. Ajustri pentru pierderea de valoare a conturilor de trezorerie

591 Ajustri pentru pierderea de valoare a aciunilor deinute la entitile afiliate (P) 595 Ajustri pentru pierderea de valoare a obligaiunilor emise i rscumprate (P) 596 Ajustri pentru pierderea de valoare a obligaiunilor (P) 598 Ajustri pentru pierderea de valoare a altor investiii pe termen scurt i creane asimilate (P)

Group 59. Impairment of treasury accounts

591 Impairment of shares held in related parties 595 Impairment of redeemed debentures 596 Impairment of debentures 598 Impairment of other short-term investments and related receivables

Groupe 59. Provisions pour depreciation des comptes de tresorerie

591 Provisions pour dprciation des actions dans des socits du groupe 595 Provisions pour dprciation des obligations mises et rachetes 596 Provisions pour dprciation des obligations 598 Provisions pour dprciation des autres investissements court terme et crances assimiles

Clasa 6 - Conturi de cheltuieli

Grupa 60. Cheltuieli privind stocurile
601 Cheltuieli cu materiile prime 602 Cheltuieli cu materialele consumabile 6021 Cheltuieli cu materialele auxiliare 6022 Cheltuieli privind combustibilul 6023 Cheltuieli privind materialele pentru ambalat 6024 Cheltuieli privind piesele de schimb 6025 Cheltuieli privind seminele i materialele de plantat

Class 6 - Expense accounts

Group 60. Expenses related to inventories
601 Raw materials 602 Consumables 6021 Auxiliary materials 6022 Fuel 6023 Packaging materials 6024 Spare parts 6025 Seeds and sapling

Classe 6 - Comptes de charges

Groupe 60. Matieres
601 Matires premires 602 Fournitures consommables 6021 Fournitures auxiliaires 6022 Combustibles 6023 Emballages 6024 Pices de rechange 6025 Semences et fournitures pour plantation
2

603 604 605 606 607 608

6026 Cheltuieli privind furajele 6028 Cheltuieli privind alte materiale consumabile Cheltuieli privind materialele de natura obiectelor de inventar Cheltuieli privind materialele nestocate Cheltuieli privind energia i apa Cheltuieli privind animalele i psrile Cheltuieli privind mrfurile Cheltuieli privind ambalajele

6026 Fodder 6028 Other consumables 603 Materials in the form of inventory items 604 Materials not stored 605 606 607 608 Electricity, heating and water Animals and poultry Commodities Packaging costs

6026 Fourrage 6028 Autres matires consommables 603 Fournitures ayant la nature dobjets dinventaire 604 Fournitures non stockes 605 606 607 608 Energie et eau Animaux et volailles Marchandises Emballages

Grupa 61. Cheltuieli cu lucrrile i serviciile executate de teri

611 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

Group 61. Third party services

611 Maintenance and repair expenses 612 Royalties and rental expenses 613 Insurance premiums 614 Research expenses

Groupe 61. Services exterieurs

611 Entretien et rparations 612 Redevances, locations de gestion et loyers 613 Primes dassurance 614 Etudes et recherches

Grupa 62. Cheltuieli cu alte servicii executate de teri

621 Cheltuieli cu colaboratorii 622 Cheltuieli privind comisioanele i onorariile 623 Cheltuieli de protocol, reclam i publicitate 624 Cheltuieli cu transportul de bunuri i personal
2

Group 62. Other third party services

621 Externally contracted manpower 622 Commissions and fees 623 Entertainment, promotion and advertising 624 Transport of goods and personnel

Groupe 62. Autres services exterieurs

621 Personnel extrieur lentreprise 622 Commissions et honoraires 623 Reprsentation et publicit 624 Transport de biens et du personnel

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

625 Travel 626 Post and telecommunications 627 Bank commissions and similar charges 628 Other third party services

625 Dplacements 626 Frais postaux et de tlcommunications 627 Services bancaires et assimils 628 Autres services extrieurs

Grupa 63. Cheltuieli cu alte impozite, taxe i vrsminte asimilate

635 Cheltuieli cu alte impozite, taxe i vrsminte asimilate

Group 63. Other taxes, charges and similar expenses

635 Other taxes, charges and similar expenses

Groupe 63. Autres taxes, virements et charges ratachees

635 Autres taxes, virements et charges ratachees

Grupa 64. Cheltuieli cu personalul

641 Cheltuieli cu salariile personalului 642 Cheltuieli cu tichetele de mas acordate salariailor 645 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 6458 Alte cheltuieli privind asigurrile i protecia social

Group 64. Personnel expenses

641 Salary 642 Food tickets expenses 645 Social security contributions 6451 Company contribution to social security 6452 Company contribution to unemployment fund 6453 Company contribution to health insurance 6458 Other social security and welfare contributions

Groupe 64. Charges de personnel

641 Rmunrations du personnel 642 Chque restaurant 645 Cotisations de scurit sociale et organismes sociaux 6451 Cotisations de 1entreprise la scurit sociale 6452 Cotisations de 1entreprise au fonds de chmage 6453 Cotisations de lentreprise aux assurances sant 6458 Autres charges dassurance et de protection sociale

2

Grupa 65. Alte cheltuieli de exploatare

654 Pierderi din creane i debitori diveri 658 Alte cheltuieli de exploatare 6581 Despgubiri, amenzi i penaliti 6582 Donaii i subvenii acordate 6583 Cheltuieli privind activele cedate i alte operaii de capital 6588 Alte cheltuieli de exploatare

Group 65. Other operating expenses

654 Bad debts written off 658 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 expenses

Groupe 65. Autres charges dexploitation

654 Pertes sur crances et dbiteurs divers 658 Autres charges dexploitation 6581 Ddommagements, amendes et pnalits 6582 Dons et subventions accordes 6583 Valeur nette des actifs cds et autres oprations de capital 6588 Autres charges dexploitation

Grupa 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 financiare

Group 66. Financial expenses

663 Losses on receivables in relation with participations 664 Expenses with disposal of financial investments 6641 Expenses with disposal of financial assets 6642 Losses on disposal of short term investments 665 Foreign exchange losses 666 Interest expenses 667 Discounts granted 668 Other financial expenses

Groupe 66. Charges financieres

663 Pertes sur crances lies des participations 664 Charges sur cession dinvestissements financiers 6641 Charges sur cession des immobilisations financires 6642 Pertes sur cession dinvestissements court terme 665 Pertes de change 666 Intrts 667 Escomptes accords 668 Autres charges financires

Grupa 67. Cheltuieli extraordinare

671 Cheltuieli privind calamitile i alte evenimente extraordinare
26

Group 67. Extraordinary expenses

671 Expenses related to natural disasters and other extraordinary events

Groupe 67. Charges extraordinaires

671 Calamits et autres vnements extraordinaires

Grupa 68. Cheltuieli cu amortizrile, provizioanele i ajustrile pentru depreciere sau pierdere de valoare
681 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

Group 68. Expenses with depreciation, provisions and impairment

681 Operating expenses for depreciation, provisions and impairment 6811 Depreciation of non-current assets 6812 Provisions 6813 Impairment losses on non-current assets 6814 Impairment of current assets 686 Impairment losses and impairment of financial assets 6863 Impairment losses on financial assets 6864 Impairment of current assets 6868 Amortisation of premiums on redemption of debentures

Groupe 68. Dotations aux amortissements et aux provisions

681 Charges dexploitation pour dprciation et provisions 6811 Amortissements des immobilisations 6812 Provisions 6813 Provisions pour dprciation des immobilisations 6814 Provisions pour dprciation des actifs circulants 686 Charges financires pour dprciation des immobilisations financires 6863 Charges financires pour dprciation des immobilisations financires 6864 Charges financires pour dprciation des actifs circulants 6868 Charges financires pour amortissements des primes de remboursement des obligations

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Grupa 69. Cheltuieli cu impozitul pe profit i alte impozite

691 Cheltuieli cu impozitul pe profit 698 Cheltuieli cu impozitul pe venit i cu alte impozite care nu apar n elementele de mai sus15

Group 69. Profit tax and other taxes

691 Profit tax 698 Income tax and other taxes not included above15

Groupe 69. Impots sur les benefices et autres impots

691 Impts sur les bnfices 698 Autres charges dimpts non incluses dans les postes prcdents15

Clasa 7 - Conturi de venituri

Grupa 70. Cifra de afaceri net
701 Venituri din vnzarea produselor finite 702 Venituri din vnzarea semifabricatelor 703 Venituri din vnzarea produselor reziduale 704 Venituri din lucrri executate i 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

Class 7 - Income accounts

Group 70. Net turnover
701 Sales of finished goods 702 Sales of semi-finished goods 703 Sales of residual products 704 Services rendered and works executed 705 Income from research studies 706 Rental and royalty income 707 Sale of commodities 708 Income from sundry activities

Classe 7 - Comptes de produits

Groupe 70. Chiffre daffaires
701 Ventes de produits finis 702 Ventes de produits intermdiaires 703 Ventes de produits rsiduels 704 Travaux et prestations de services 705 Etudes et recherches 706 Redevances, locations de gestion et loyers 707 Ventes de marchandises 708 Produits des activits diverses

Grupa 71. Variaia stocurilor

711 Variaia stocurilor

Group 71. Variation in inventory

711 Variation in inventory

Groupe 71. Variation des stocks

711 Variation des stocks

Grupa 72. Venituri din producia de imobilizri

721 Venituri din producia de imobilizri necorporale
15. Se utilizeaz conform reglementrilor legale.

Group 72. Own work capitalised

721 Capitalised costs of intangible assets
15. To be used in accordance with the legal provisions.

Groupe 72. Production immobilisee

721 Immobilisations incorporelles
15. A employer selon la loi.

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722 Venituri din producia de imobilizri corporale

722 Capitalised costs of tangible assets

722 Immobilisations corporelles

Grupa 74. Venituri din subvenii de exploatare

741 Venituri din subvenii de exploatare 7411 Venituri din subvenii de exploatare aferente cifrei de afaceri16 7412 Venituri din subvenii de exploatare pentru materii prime i materiale consumabile 7413 Venituri din subvenii de exploatare pentru alte cheltuieli externe 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
16. Se ia n calcul la determinarea cifrei de afaceri.

Group 74. Income from operating subsidies

741 Income from operating subsidies 7411 Income from operating subsidies related to turnover16 7412 Income from operating subsidies for raw materials and consumables 7413 Income from operating subsidies for other external costs 7414 Income from operating subsidies for wages and salaries 7415 Income from operating subsidies for social security contributions 7416 Income from operating subsidies for other operating expenses 7417 Income from operating subsidies related to other income 7418 Income from operating subsidies related to interest payable
16. To be taken into consideration for turnover calculation purposes.

Groupe 74. Subventions dexploitation

741 Subventions dexploitation 7411 Subventions dexploitation affrentes au chiffre daffaires16 7412 Subventions dexploitation pour matires premires et consommables 7413 Subventions dexploitation pour autres charges externes 7414 Subventions dexploitation pour rmunration 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
16. A en tenir compte pour le calcul du chiffre daffaires.

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Grupa 75. Alte venituri din exploatare

754 Venituri din creane reactivate i debitori diveri 758 Alte venituri din exploatare 7581 Venituri din despgubiri, amenzi i penaliti 7582 Venituri din donaii i subvenii primite 7583 Venituri din vnzarea activelor i alte operaii de capital 7584 Venituri din subvenii pentru investiii 7588 Alte venituri din exploatare

Group 75. Other operating income

754 Income from re-activated receivables and sundry debtors 758 Other operating income 7581 Compensations, fines and penalties 7582 Donations and subsidies received 7583 Proceeds from sale of assets and other capital transactions 7584 Income from investment subsidies 7588 Other operating income

Groupe 75. Autres produits dexploitation

754 Rentres sur crances amorties et dbiteurs divers 758 Autres produits dexploitation 7581 Ddommagements, amendes et pnalits 7582 Dons et subventions reues 7583 Cession dactifs et autres oprations de capital 7584 Subventions dinvestissement 7588 Autres produits dexploitation

Grupa 76. Venituri financiare

761 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 7641 Venituri din imobilizri financiare cedate
0

Group 76. Financial income

761 Income from financial assets 7611 Income from shares held in related parties 7613 Income from participating interests 762 Income from short term financial investments 763 Income from long term receivables 764 Income on disposal of financial investments 7641 Income on disposal of financial non-current assets

Groupe 76. Produits financiers

761 Produits lis aux immobilisations financires 7611 Produits lis aux actions dans des socits du groupe 7613 Produits lis aux intrts de participation 762 Produits des investissements court terme 763 Produits des crances immobilises 764 Produits sur cession des investissements financiers 7641 Revenus de la cession dimmobilisations financires

7642 Ctiguri din investiii pe termen scurt cedate 765 766 767 768 Venituri din diferene de curs valutar Venituri din dobnzi Venituri din sconturi obinute Alte venituri financiare 765 766 767 768

7642 Gains on disposal of short term investments Foreign exchange gains Interest income Discounts received Other financial income 765 766 767 768

7642 Gains de la cession des investissements financiers court terme Gains de change Intrts Escomptes obtenus Autres produits financiers

Grupa 77. Venituri extraordinare

771 Venituri din subvenii pentru evenimente extraordinare i altele similare

Group 77. Extraordinary income

771 Income from subsidies for extraordinary events and the like

Groupe 77. Produits exceptionnels

771 Subventions pour vnements extraordinaires et autres produits similaires

Grupa 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 negativ17 786 Venituri financiare din ajustri pentru pierdere de valoare
17. Se ia n calcul la determinarea cifrei de afaceri.

Group 78. Income from provisions and impairment loss and depreciation
781 Income from provisions and impairment loss and depreciation regarding the operating activity 7812 Income from provisions 7813 Income from impairment losses on non-current assets 7814 Income from impairment of current assets 7815 Amortisation of negative goodwill17 786 Financial income from impairment losses
17. This account will only be included in the consolidated financial statements.

Groupe 78. Revenus des provisions et depreciation

781 Produits des provisions et depreciation - Produits dexploitation 7812 Produits des provisions 7813 Produits de la dprciation des immobilisations 7814 Produits de la dprciation des actifs circulants 7815 Amortissement du fonds commercial ngatif17 786 Produits de pertes
17. Ce compte apparat seulement dans les situations financires annuelles consolides.



7863 Venituri financiare din ajustri pentru pierderea de valoare a imobilizrilor financiare 7864 Venituri financiare din ajustri pentru pierderea de valoare a activelor circulante

7863 Financial income from impairment losses of financial non-current assets 7864 Financial income from impairment of current assets

7863 Produits financiers de la perte des immobilisations financires 7864 Produits financiers de la perte des actifs circulants

Clasa 8 - Conturi speciale

Grupa 80. 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
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Class 8 - Special accounts

Group 80. Off-balance sheet accounts
801 Commitments 8011 Guarantees and endorsements 8018 Other commitments 802 Commitments received 8021 Guarantees and endorsements 8028 Other commitments received 803 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 in the form of inventory items used 8036 Royalties, rents and similar debts 8037 Bills of exchange discounted before maturity

Classe 8 - Comptes speciaux

Groupe 80. Comptes hors bilan
801 Engagements 8011 Avals, cautions, garanties 8018 Autres engagements donns 802 Engagements reus 8021 Avals, cautions, garanties 8028 Autres engagements reus 803 Autres comptes hors bilan 8031 Immobilisations corporelles prises en location 8032 Fournitures reues pour transformation ou rparation 8033 Fournitures en dpt ou en consignation 8034 Dbiteurs hors bilan pour lesquels les poursuites continuent 8035 Inventaire sous la forme des objets dinventaire utiliss 8036 Redevances, locations de gestion, loyers et autres dettes assimiles 8037 Effets escompts non chus

8038 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 8051 Dobnzi de pltit 8052 Dobnzi de ncasat

8038 Other off-balance sheet data 804 Depreciation related to the fixed assets non-utilisation degree 8045 Depreciation related to the fixed assets non-utilisation degree 805 Interest related to lease agreements or similar, within the discount period 8051 Interest payable 8052 Interest receivable

8038 Autres valeurs hors bilan 804 Dprciation affrente au degr de non-utilisation des actifs fixes 8045 Dprciation affrente au degr de non-utilisation des actifs fixes 805 Intrt relatif aux contrats de crditbail, dans la priode descompte 8051 Intrts payer 8052 Intrts recevoir

Grupa 89. Bilan

891 Bilan de deschidere 892 Bilan de nchidere

Group 89. Balance sheet

891 Opening balance sheet 892 Closing balance sheet

Groupe 89. Bilan

891 Bilan douverture 892 Bilan de clture

Clasa 9 - Conturi de gestiune18

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

Class 9 - Management accounts18

Group 90. Internal recharges
901 Internal recharges relating to expenses 902 Internal recharges related to production 903 Internal recharges relating to price differences

Classe 9 - Comptes dadministration18

Groupe 90. Decomptes internes
901 Dcomptes internes relatives aux dpenses 902 Dcomptes internes relatives la production 903 Dcomptes internes relatives aux carts de prix

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

18. For management accounting organisation purposes, the use of the accounts in this class of accounts is optional.

18. Lemploi des comptes de cette classe est optionnel pour lorganisation de la comptabilit de gestion.



Grupa 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

Group 92. Cost accounts

921 Costs related to the core business 922 Costs related to auxiliary activities 923 Indirect production costs 924 General administration costs 925 Costs of sales

Groupe 92. Comptes de cots

921 Cots affrents lactivit de base 922 Cots affrents aux activits auxiliaires 923 Cots indirects de production 924 Cots gnraux dadministration 925 Cots de ventes

Grupa 93. Costul produciei

931 Costul produciei obinute 933 Costul produciei n curs de execuie

Group 93. Production costs

931 Cost of finished goods 932 Cost of work in progress

Groupe 93. Cots de production

931 Cot de produits finis 932 Cot des en-cours



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