Omfp - 1013 - 2013 - Bilant 30.06.2013 PDF

1
Ordinulministruluifinanelorpublicenr.1013din18iulie2013
pentruaprobareaSistemuluideraportarecontabilla30iunie2013aoperatorilor
economici,publicatnMonitorulOficialnr.455din24iulie2013
nbazaart.10alin.(4)dinHotrreaGuvernuluinr.34/2009privindorganizareai
funcionareaMinisteruluiFinanelorPublice,cumodificrileicompletrileulterioare,
ntemeiulprevederilorart.4alin.(1)ialeart.28alin.(2)dinLegeacontabilitii
nr.82/1991,republicat,cumodificrileicompletrileulterioare,
viceprimministrul,ministrulfinanelorpublice,emiteprezentulordin.
ART.1
Se aprob Sistemul de raportare contabil la 30 iunie 2013 a operatorilor
economici,cuprinsnanexacarefaceparteintegrantdinprezentulordin.
ART.2
(1) Sistemul de raportare contabil la 30 iunie 2013 a operatorilor economici
prevzut la art. 1 se aplic persoanelor crora le sunt incidente Reglementrile contabile
conforme cu Directiva a IVa a Comunitilor Economice Europene, parte component a
Reglementrilor contabile conforme cu directivele europene, aprobate prin Ordinul
ministrului finanelor publice nr. 3.055/2009, cu modificrile i completrile ulterioare, i
carenexerciiulfinanciarprecedentaunregistratocifrdeafacerimaimarede220.000
lei.
(2) Sistemul de raportare contabil la 30 iunie 2013 a operatorilor economici
prevzut la art. 1 se aplic, de asemenea, societilor crora le sunt incidente
Reglementrile contabile conforme cu Standardele internaionale de raportare financiar,
aplicabilesocietilorcomercialealecrorvalorimobiliaresuntadmiselatranzacionarepe
o pia reglementat, aprobate prin Ordinul viceprimministrului, ministrul finanelor
publice, nr. 1.286/2012, cu modificrile i completrile ulterioare, i care n exerciiul
financiarprecedentaunregistratocifrdeafacerimaimarede220.000lei.
(3)Pentruntocmirearaportrilorcontabilela30iunie2013,ncadrareancriteriul
prevzut la alin. (1) i (2) se efectueaz pe baza indicatorilor determinai din situaiile
financiare anuale ale exerciiului financiar precedent, respectiv a balanei de verificare
ncheiate la finele exerciiului financiar precedent. Aceleai prevederi se aplic i n cazul
entitilor care au optat pentru un exerciiu financiar diferit de anul calendaristic, potrivit
Legiicontabilitiinr.82/1991,republicat,cumodificrileicompletrileulterioare.
(4) Persoanele care fac obiectul prezentului ordin sunt denumite n nelesul
acestuiaentiti.
ART.3
Pentru asigurarea informaiilor destinate sistemului instituional al statului,
prevederile prezentului ordin se aplic i subunitilor deschise n Romnia de societi
rezidentenstateaparinndSpaiuluiEconomicEuropean,indiferentdeexerciiulfinanciar
ales, n condiiile legii. Subunitile deschise n Romnia de societi rezidente n state
aparinndSpaiuluiEconomicEuropeanverificncadrareancriteriulprevzutlaart.2pe
bazaindicatorilordeterminaiconformraportriianualela31decembrie2012.
ART.4
OperatoriieconomiciprevzuideOrdonanadeurgenaGuvernuluinr.79/2008
privind msuri economicofinanciare la nivelul unor operatori economici, aprobat cu
modificriicompletriprinLegeanr.203/2009,cumodificrileicompletrileulterioare,
vorasigurairespectareaprevederiloracesteia.
ART.5
Instituiile de credit, instituiile financiare nebancare, definite potrivit
reglementrilor legale, nscrise n Registrul general, instituiile de plat i instituiile
emitente de moned electronic, definite potrivit legii, care acord credite legate de
serviciiledeplatiacroractivitateestelimitatlaprestareadeserviciideplat,respectiv
emitere de moned electronic i prestare de servicii de plat, Fondul de garantare a
depozitelor n sistemul bancar, precum i entitile autorizate, reglementate i
supravegheatedeAutoritateadeSupraveghereFinanciarvordepunelaunitileteritoriale
ale Ministerului Finanelor Publice raportri contabile la 30 iunie 2013 n formatul i n
termeneleprevzutedereglementrileemisedeBancaNaionalaRomniei,respectivde
AutoritateadeSupraveghereFinanciarpentrudomeniulasigurare,asigurarereasigurarei
reasigurare,pentrudomeniulpensiilorprivateipentrudomeniulpieeidecapital.
ART.6
Ladataintrriinvigoareaprezentuluiordinseabrog:
art. IV din Ordinul ministrului finanelor publice nr. 2.869/2010 pentru
modificarea i completarea unor reglementri contabile, publicat n Monitorul Oficial al
Romniei,ParteaI,nr.882din29decembrie2010;
Ordinul viceprimministrului, ministrul finanelor publice, nr. 879/2012 pentru
aprobarea Sistemului de raportare contabil la 30 iunie 2012 a operatorilor economici,
publicatnMonitorulOficialalRomniei,ParteaI,nr.427din27iunie2012.
ART.7
PrezentulordinsepublicnMonitorulOficialalRomniei,ParteaI.
Viceprimministru,ministrulfinanelorpublice,
DanielChioiu
Bucureti,18iulie2013.
Nr.1.013.
ANEXA1
SISTEMUL
deraportarecontabilla30iunie2013aoperatoriloreconomici
CAPITOLULI
A.Normemetodologiceprivindntocmireaidepunerearaportrilorcontabilela
30iunie2013
1.Generaliti
1.1.Entitilecarendeplinesccondiiileprevzutelaart.2dinordinauobligaia
sntocmeascisdepunraportricontabilela30iunie2013launitileteritorialeale
MinisteruluiFinanelorPublice,indiferentdeformadeorganizareiformadeproprietate.
1.2. Pentru asigurarea informaiilor destinate sistemului instituional al statului,
prevederilepct.1.1.seaplicisubunitilordeschisenRomniadesocietirezidenten
state aparinnd Spaiului Economic European, indiferent de exerciiul financiar ales, n
condiiilelegii.
1.3.(1)EntitiledepunraportrilecontabilelaunitileteritorialealeMinisterului
FinanelorPublice,nformathrtieinformatelectronicsaunumainformelectronicpe
portalulwww.eguvernare.ro,avndataatosemnturelectronicextins.
(2)Formatulelectronicalraportrilorcontabiledepusepeinternetsaulaunitile
teritorialealeMinisteruluiFinanelorPubliceconstntrunfiierPDFlacareesteataatun
fiierxml.
(3) Entitile pot depune raportrile contabile la registratura unitilor teritoriale
aleMinisteruluiFinanelorPublicesaulaoficiilepotale,prinscrisoricuvaloaredeclarat,
potrivit prevederilor Hotrrii Guvernului nr. 627/1995 privind mbuntirea disciplinei
depuneriibilanurilorcontabileiaaltordocumentecucaracterfinanciarcontabilifiscal,
dectreoperatoriieconomiciialicontribuabilisaunumainformelectronicpeportalul
www.eguvernare.ro,avndataatosemnturelectronicextins.
(4) Entitile depun raportrile contabile la registratura unitilor teritoriale ale
Ministerului Finanelor Publice sau la oficiile potale, prin scrisori cu valoare declarat, pe
suport magnetic, mpreun cu raportrile contabile listate cu ajutorul programului de
asistenelaboratdeMinisterulFinanelorPublice,semnateitampilate,potrivitlegii.
2.Prezentareaimoduldecompletarearaportrilorcontabilela30iunie2013
2.1. (1) Entitile prevzute la art. 2 alin. (1) din ordin ntocmesc i depun la
unitile teritoriale ale Ministerului Finanelor Publice raportri contabile la 30 iunie 2013
carecuprindurmtoareleformulare,prevzutelacap.IIlit.A:
a)situaiaactivelor,datoriiloricapitalurilorproprii(cod10);
b)contuldeprofitipierdere(cod20);
c)dateinformative(cod30).
(2)Entitileprevzutelaart.2alin.(2)dinordinntocmescidepunlaunitile
teritoriale ale Ministerului Finanelor Publice raportri contabile la 30 iunie 2013 care
cuprindurmtoareleformulare,prevzutelacap.IIlit.B:
a)situaiaactivelor,datoriiloricapitalurilorproprii(cod10);
b)situaiavenituriloricheltuielilor(cod20);
c)dateinformative(cod30).
(3) Prevederile alin. (1) i (2) se aplic i subunitilor deschise n Romnia de
societirezidentenstateaparinndSpaiuluiEconomicEuropean,indiferentdeexerciiul
financiarales,ncondiiilelegii.
2.2.(1)Entitilecompleteazdateledeidentificare(denumireaentitii,adresa,
telefonulinumruldenmatricularelaregistrulcomerului),precumidatelereferitoarela
ncadrarea corect n forma de proprietate i codul unic de nregistrare fr a folosi
prescurtri sau iniiale. n csue se vor trece codurile care delimiteaz ncadrarea
entitilor.
(2) Prevederile referitoare la completarea formei de proprietate vor fi avute n
vedere i de subunitile deschise n Romnia de societi rezidente n state aparinnd
Spaiului Economic European, care vor completa forma de proprietate corespunztoare
societilorcroraleaparin.
(3)Entitilecare,potrivitactuluiconstitutiv,reprezintfilialealeunorsocieticu
capital integral sau majoritar de stat completeaz la forma de proprietate codul 15,
respectiv29,dupcaz.
2.3. Necompletarea corect pe prima pagin a formularului "Situaia activelor,
datoriilor i capitalurilor proprii" cu datele prevzute la pct. 2.2. alin. (1) conduce la
imposibilitateaidentificriientitiii,nconsecin,seconsidercraportareacontabilla
30iunie2013nuafostdepus,entitateafiindsancionatconformprevederilorart.42din
Legeacontabilitiinr.82/1991,republicat,cumodificrileicompletrileulterioare.
2.4.Entitilecompleteazcodulprivindactivitatea,codformatdin4cifre(clase
de activiti) din Clasificarea activitilor din economia naional CAEN, aprobat prin
HotrreaGuvernuluinr.656/1997,cumodificrileulterioare.
2.5.(1)Formularul"Situaiaactivelor,datoriiloricapitalurilorproprii"prezint,n
form sintetic, elementele de natura activelor, datoriilor i capitalurilor proprii, grupate
dupnaturilichiditate,respectivdupnaturiexigibilitate.
(2) Formularul "Situaia activelor, datoriilor i capitalurilor proprii" se ntocmete
pebazabalaneideverificareaconturilorsinteticeladatade30iunie2013,pusenacord
cu soldurile din balana conturilor analitice, ncheiat dup nregistrarea tuturor
documentelor n care au fost consemnate operaiunile financiarcontabile aferente
perioadeideraportare.
(3) Entitile care au ales un exerciiu financiar diferit de anul calendaristic
completeazformularul"Situaiaactivelor,datoriiloricapitalurilorproprii"cuinformaiile
corespunztoaredatelordela1ianuarie2013i30iunie2013.
2.6.(1)Formularul"Contuldeprofitipierdere",respectiv"Situaiaveniturilori
cheltuielilor", cuprinde cifra de afaceri net, veniturile realizate i cheltuielile efectuate,
precum i rezultatele financiare obinute (profit sau pierdere), preluate din conturile de
venituriicheltuielicuprinsenbalanadeverificarela30iunie2013.
(2)Datelecareseraporteaznformularul"Contuldeprofitipierdere",respectiv
"Situaia veniturilor i cheltuielilor", sunt cumulate de la nceputul anului pn la sfritul
perioadeideraportare.
(3)Rndul66"Alteimpoziteneprezentatelaelementeledemaisus(ct.698)"din
cadrul formularului "Contul de profit i pierdere" se completeaz numai de ctre
microntreprinderi, ncadrate ca atare potrivit Legii nr. 571/2003 privind Codul fiscal, cu
modificrileicompletrileulterioare,cusumareprezentndimpozitulpevenitulacestora.
2.7. (1) Entitile care au ales un exerciiu financiar diferit de anul calendaristic
completeaz formularul "Contul de profit i pierdere" cu informaiile corespunztoare
perioadelor 1 ianuarie 2012 30 iunie 2012, respectiv 1 ianuarie 2013 30 iunie 2013.
Prevederile acestui punct se aplic i la completarea formularului "Situaia veniturilor i
cheltuielilor".
(2) Entitile nscriu la rndul 19 "Salarii i indemnizaii" din cadrul formularului
"Contul de profit i pierdere", respectiv la rndul 24 "Salarii i indemnizaii" din cadrul
formularului "Situaia veniturilor i cheltuielilor", toate cheltuielile reprezentnd drepturi
salariale. La acelai rnd va fi cuprins i contravaloarea tichetelor de mas acordate
salariailornbazaprevederilorLegiinr.142/1998privindacordareatichetelordemas,cu
modificrileicompletrileulterioare.
(3) Informaiile reprezentnd contravaloarea tichetelor de mas acordate
salariailor sunt prezentate, de asemenea, la rndul 56 din formularul "Date informative"
(cod30).
2.8. (1) n formularul "Date informative", la rndurile 01, 02 i 03 coloana 1,
entitilecareaunsubordinesubunitivornscriecifra1,indiferentdenumrulacestora.
(2)Rndul03coloana1dinformularul"Dateinformative"secompleteaznumai
deentitilecarenperioadacurentderaportarenuaunregistratniciprofit,nicipierdere
(rezultatfinanciarzero).
(3)Larndurileprivindplilerestantedinformularul"Dateinformative"senscriu
sumeledelasfritulperioadeideraportarecareaudepittermeneledeplatprevzute
ncontractesauactenormative.
2.9. (1) Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n
drept,cuprinzndinumelenclaralacestora.
Rndul corespunztor calitii persoanei care a ntocmit raportrile contabile se
completeazastfel:
directorul economic, contabilulef sau alt persoan mputernicit s
ndeplineascaceastfuncie,potrivitlegii;
persoane fizice sau juridice, autorizate potrivit legii, membre ale Corpului
ExperilorContabiliiContabililorAutorizaidinRomnia.
Prinaltpersoanmputernicitsndeplineascaceastfunciesenelegeorice
persoan angajat, potrivit legii, care ndeplinete condiiile prevzute de Legea nr.
82/1991,republicat,cumodificrileicompletrileulterioare.
(2)Raportrilecontabilela30iunie2013sesemneazidectreadministratorul
saupersoanacareareobligaiagestionriientitii.
2.10. Persoanele juridice prevzute la art. 1 alin. (1) din Legea nr. 82/1991,
republicat, cu modificrile i completrile ulterioare, care au n subordine sucursale sau
alte subuniti fr personalitate juridic, verific i centralizeaz informaiile aferente
acestora,ntocmindraportrilecontabilela30iunie2013,curespectareaprevederilordin
prezentulordin.
2.11.(1)Formatulelectronicalraportrilorcontabilela30iunie2013,coninnd
formularisticanecesariprogramuldeverificarecudocumentaiadeutilizareaferent,se
obineprinfolosireaprogramuluideasistenelaboratdeMinisterulFinanelorPublice.
(2) Programul de asisten este pus la dispoziia entitilor gratuit de unitile

teritoriale ale Ministerului Finanelor Publice sau poate fi descrcat de pe portalul
MinisteruluiFinanelorPublice,delaadresawww.mfinante.ro.
2.12. Formularele care compun raportrile contabile la 30 iunie 2013 se
completeaznlei.
2.13.Entitilecarenuaudesfuratactivitatedeladatanfiinriipnla30iunie
2013, cele care n tot semestrul I al anului 2013 sau aflat n inactivitate temporar, cele
nfiinate n cursul anului 2013, precum i persoanele juridice care se afl n curs de
lichidare,potrivitlegii,nuntocmescraportricontabilela30iunie2013.
3.Termenulpentrudepunerearaportrilorcontabilela30iunie2013
3.1. Raportrile contabile la 30 iunie 2013 se depun la unitile teritoriale ale
MinisteruluiFinanelorPublicepncelmaitrziuladatade16august2013.
3.2.Nedepunerearaportrilorcontabilela30iunie2013ncondiiileprevzutede
ordin se sancioneaz conform prevederilor art. 42 din Legea nr. 82/1991, republicat, cu
modificrileicompletrileulterioare.
4.Completarearaportrilorcontabilela30iunie2013
4.1.EntitilecareaplicReglementrilecontabileconformecuDirectivaaIVaa
Comunitilor Economice Europene, parte component a Reglementrilor contabile
conforme cu directivele europene, aprobate prin Ordinul ministrului finanelor publice nr.
3.055/2009, cu modificrile i completrile ulterioare, folosesc Planul de conturi general
prevzutlacap.IVdinreglementrilerespective.
4.2. Entitile care aplic Reglementrile contabile conforme cu Standardele
internaionale de raportare financiar, aplicabile societilor comerciale ale cror valori
mobiliare sunt admise la tranzacionare pe o pia reglementat, aprobate prin Ordinul
viceprimministrului, ministrul finanelor publice, nr. 1.286/2012, cu modificrile i
completrile ulterioare, folosesc Planul de conturi prevzut la cap. V din reglementrile
respective.
5. Operatorii economici prevzui de Ordinul ministrului finanelor publice nr.

2.443/2011 privind reglementarea procedurii de raportare a indicatorilor economico
financiari de ctre operatorii economici reclasificai n sectorul administraiei publice i de
raportare a unor indicatori economicofinanciari prevzui n bugetele de venituri i
cheltuielialeoperatoriloreconomicicucapitalsaupatrimoniuintegralorimajoritardestat,
cumodificrileicompletrileulterioare,vorasigurairespectaprevederileacestuiordin.
B.Nomenclatorformedeproprietate
______________________________________________________________________________
| Codul |
Denumirea
|
|_______|______________________________________________________________________|
|
10 | PROPRIETATE DE STAT
|
|
11 | Regii autonome
|
|
12 | Societi comerciale cu capital integral de stat
|
|
13 | Institute naionale de cercetare-dezvoltare
|
|
14 | Companii i societi naionale
|
|
15 | Societi comerciale reprezentnd filiale ale unor societi
|
|
| comerciale cu capital integral de stat
|
|
16 | Alte uniti economice de stat netransformate n societi comerciale|
|
| sau regii autonome
|
|
20 | PROPRIETATE MIXT (cu capital de stat i privat)
|
|
| PROPRIETATE MIXT (cu capital de stat - sub 50%)
|
|
21 | Societi comerciale cu capital de stat autohton i de stat strin
|
|
22 | Societi comerciale cu capital de stat i privat autohton i strin |
|
23 | Societi comerciale cu capital de stat i privat autohton
|
|
24 | Societi comerciale cu capital de stat i privat strin
|
|
| PROPRIETATE MIXT (cu capital de stat - 50% i peste 50%)
|
|
25 | Societi comerciale cu capital de stat autohton i de stat strin
|
|
26 | Societi comerciale cu capital de stat i privat autohton i strin |
|
27 | Societi comerciale cu capital de stat i privat autohton
|
|
28 | Societi comerciale cu capital de stat i privat strin
|
|
29 | Societi comerciale reprezentnd filiale ale unor societi
|
|
| comerciale cu capital majoritar de stat
|
|
30 | PROPRIETATE INDIVIDUAL - PRIVAT (cu capital: privat autohton,
|
|
| privat autohton i strin, privat strin, societi agricole)
|
|
31 | Societi comerciale n nume colectiv
|
|
32 | Societi comerciale n comandit simpl
|
|
33 | Societi comerciale n comandit pe aciuni
|
|
34 | Societi comerciale pe aciuni
|
|
35 | Societi comerciale cu rspundere limitat
|
|
36 | Societi agricole
|
|
37 | Societi comerciale cu capital de stat, privatizate n cursul anului|
|
| curent
|
|
40 | PROPRIETATE COOPERATIST
|
|
41 | Cooperative de consum
|
|
42 | Cooperative meteugreti
|
|
43 | Cooperative i asociaii agricole netransformate
|
|
44 | Cooperative de credit
|
|
50 | PROPRIETATE OBTEASC (societi comerciale aparinnd organizaiilor|
|
| i instituiilor politice i obteti)
|
|_______|______________________________________________________________________|
CAPITOLULII
Coninutuldeinformaiialformularelorderaportarecontabil
ladatade30iunie2013
A. Coninutul de informaii al formularelor de raportare contabil la data de 30

iunie 2013 ntocmite de entitile crora le sunt incidente Reglementrile contabile
conforme cu Directiva a IVa a Comunitilor Economice Europene, parte component a
Reglementrilor contabile conforme cu directivele europene, aprobate prin Ordinul
ministrului finanelor publice nr. 3.055/2009, cu modificrile i completrile ulterioare, i
carenexerciiulfinanciarprecedentaunregistratocifrdeafacerimaimarede220.000lei
6.1. Structura formularului "Situaia activelor, datoriilor i capitalurilor proprii"

(cod10),prevzutlapct.2.1.alin.(1)lit.a),esteurmtoarea:
Judeul ................. |_|_| Forma de proprietate .............. |_|_|

Entitatea ....................
Adresa: localitatea ..........,
sectorul ..., str. ...........
nr. .., bl. .., sc. .., ap. ..
Telefon ........, fax ........
Numr din registrul comerului
...................
Activitatea preponderent (denumire clas

CAEN) ..................................
Cod clas CAEN ................ |_|_|_|_|
Cod unic de nregistrare
................... |_|_|_|_|_|_|_|_|_|_|
Situaia activelor, datoriilor i capitalurilor proprii la data de 30 iunie 2013

________
| cod 10 |
- lei |________|_____________________________________________________________________
|
Denumirea elementului
|Nr.|
Sold la:
|
|
|rd.|_____________________|
|
|
| 1.01.2013|30.06.2013|
|____________________________________________________|___|__________|__________|
|
A
| B |
1
|
2
|
|____________________________________________________|___|__________|__________|
| A.| ACTIVE IMOBILIZATE
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| I. IMOBILIZRI NECORPORALE (ct. 201 + 203 +
| 01|
|
|
|
| 205 + 2071 + 208 + 233 + 234 - 280 - 290 |
|
|
|
|
| 2933)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| II. IMOBILIZRI CORPORALE (ct. 211 + 212 +
| 02|
|
|
|
| 213 + 214 + 223 + 224 + 231 + 232 - 281 |
|
|
|
|
| 291 - 2931)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. IMOBILIZRI FINANCIARE (ct. 261 + 263 + | 03|
|
|
|
| 265 + 267* - 296*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| ACTIVE IMOBILIZATE - TOTAL (rd. 01 + 02 + 03) | 04|
|
|
|____|_______________________________________________|___|__________|__________|
| B.| ACTIVE CIRCULANTE
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| I. STOCURI (ct. 301 + 302 + 321 + 322 +
| 05|
|
|
|
| 303 +/- 308 + 323 + 326 + 327 + 328 + 331 +
|
|
|
|
|
| 332 + 341 + 345 + 346 +/- 348 + 351 + 354 +
|
|
|
|
|
| 356 + 357 + 358 + 361 +/- 368 + 371 +/- 378 + |
|
|
|
|
| 381 +/- 388 - 391 - 392 - 393 - 394 - 395 |
|
|
|
|
| 396 - 397 - 398 + 4091 - 4428)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| II. CREANE (Sumele care urmeaz s fie
| 06|
|
|
|
| ncasate dup o perioad mai mare de un an
|
|
|
|
|
| trebuie prezentate separat pentru fiecare
|
|
|
|
|
| element) (ct. 267* - 296* + 4092 + 411 + 413 +|
|
|
|
|
| 418 + 425 + 4282 + 431** + 437** + 4382 +
|
|
|
|
|
| 441** + 4424 + 4428** + 444** + 445 + 446** + |
|
|
|
|
| 447** + 4482 + 451** + 453** + 456** + 4582 + |
|
|
|
|
| 461 + 473** - 491 - 495 - 496 + 5187)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. INVESTIII PE TERMEN SCURT (ct. 501 +
| 07|
|
|
|
| 505 + 506 + 508 + 5113 + 5114 - 591 - 595 |
|
|
|
|
| 596 - 598)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| IV. CASA I CONTURI LA BNCI (ct. 5112 + 512 +| 08|
|
|
|
| 531 + 532 + 541 + 542)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| ACTIVE CIRCULANTE - TOTAL (rd. 05 + 06 + 07 + | 09|
|
|
|
| 08)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| C.| CHELTUIELI N AVANS (ct. 471)
| 10|
|
|
|____|_______________________________________________|___|__________|__________|
| D.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O
| 11|
|
|
|
| PERIOAD DE PN LA UN AN (ct. 161 + 162 +
|
|
|
|
|
| 166 + 167 + 168 - 169 + 269 + 401 + 403 +
|
|
|
|
|
| 404 + 405 + 408 + 419 + 421 + 423 + 424 +
|
|
|
|
|
| 426 + 427 + 4281 + 431*** + 437*** + 4381 +
|
|
|
|
|
| 441*** + 4423 + 4428*** + 444*** + 446*** +
|
|
|
|
|
| 447*** + 4481 + 451*** + 453*** + 455 +
|
|
|
|
|
| 456*** + 457 + 4581 + 462 + 473*** + 509 +
|
|
|
|
|
| 5186 + 519)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE
| 12|
|
|
|
| (rd. 09 + 10 - 11 - 19)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| F.| TOTAL ACTIVE MINUS DATORII CURENTE
| 13|
|
|
|
| (rd. 04 + 12)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| G.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O
| 14|
|
|
|
| PERIOAD MAI MARE DE UN AN (ct. 161 + 162 +
|
|
|
|
|
| 166+ 167 + 168 - 169 + 269 + 401 + 403 + 404 +|
|
|
|
|
| 405 + 408 + 419 + 421 + 423 + 424 + 426 +
|
|
|
|
|
| 427 + 4281 + 431*** + 437*** + 4381 + 441*** +|
|
|
|
|
| 4423 + 4428*** + 444*** + 446*** + 447*** +
|
|
|
|
|
| 4481 + 451*** + 453*** + 455 + 456*** + 4581 +|
|
|
|
|
| 462 + 473*** + 509 + 5186 + 519)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| H.| PROVIZIOANE (ct. 151)
| 15|
|
|
|____|_______________________________________________|___|__________|__________|
| I.| VENITURI N AVANS (rd. 17 + 18 + 21 + 22), din| 16|
|
|
|
| care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 1. Subvenii pentru investiii (ct. 475)
| 17|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 2. Venituri nregistrate n avans (ct. 472) - | 18|
|
|
|
| total (rd. 19 + 20), din care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Sume de reluat ntr-o perioad de pn la un | 19|
|
|
|
| an (ct. 472*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Sume de reluat ntr-o perioad mai mare de un | 20|
|
|
|
| an (ct. 472*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 3. Venituri n avans aferente activelor
| 21|
|
|
|
| primite prin transfer de la clieni (ct. 478) |
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Fond comercial negativ (ct. 2075)
| 22|
|
|
|____|_______________________________________________|___|__________|__________|
| J.| CAPITAL I REZERVE
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| I. CAPITAL (rd. 24 + 25 + 26 + 27), din care: | 23|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 1. Capital subscris vrsat (ct. 1012)
| 24|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 2. Capital subscris nevrsat (ct. 1011)
| 25|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 3. Patrimoniul regiei (ct. 1015)
| 26|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 4. Patrimoniul institutelor naionale de
| 27|
|
|
|
| cercetare-dezvoltare (ct. 1018)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| II. PRIME DE CAPITAL (ct. 104)
| 28|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. REZERVE DIN REEVALUARE (ct. 105)
| 29|
|
|
|
|_______________________________________________|___|__________|__________|
|
| IV. REZERVE (ct. 106)
| 30|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Aciuni proprii (ct. 109)
| 31|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Ctiguri legate de instrumentele de
| 32|
|
|
|
| capitaluri proprii (ct. 141)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Pierderi legate de instrumentele de capitaluri| 33|
|
|
|
| proprii (ct. 149)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| V. PROFITUL SAU PIERDEREA
| SOLD C | 34|
|
|
|
| REPORTAT() (ct. 117)
|________|___|__________|__________|
|
|
| SOLD D | 35|
|
|
|
|______________________________________|________|___|__________|__________|
|
| VI. PROFITUL SAU PIERDEREA LA
| SOLD C | 36|
|
|
|
| SFRITUL PERIOADEI DE RAPORTARE
|________|___|__________|__________|
|
| (ct. 121)
| SOLD D | 37|
|
|
|
|______________________________________|________|___|__________|__________|
|
| Repartizarea profitului (ct. 129)
|
| 38|
|
|
|
|______________________________________|________|___|__________|__________|
|
| CAPITALURI PROPRII - TOTAL (rd. 23 + |
| 39|
|
|
|
| 28 + 29 + 30 - 31 + 32 - 33 + 34 |
|
|
|
|
|
| 35 + 36 - 37 - 38)
|
|
|
|
|
|
|______________________________________|________|___|__________|__________|
|
| Patrimoniul public (ct. 1016)
|
| 40|
|
|
|
|______________________________________|________|___|__________|__________|
|
| CAPITALURI - TOTAL (rd. 39 + 40)
|
| 41|
|
|
|____|______________________________________|________|___|__________|__________|
* Conturi de repartizat dup natura elementelor respective.
** Solduri debitoare ale conturilor respective.
*** Solduri creditoare ale conturilor respective.
Rd. 06. - Sumele nscrise la acest rnd i preluate din contul 267 reprezint
creanele aferente contractelor de leasing financiar i altor contracte asimilate, precum i
alte creane imobilizate, scadente ntr-o perioad mai mic de 12 luni.
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
10
................
Nr. de nregistrare n organismul
profesional ................
Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

cuprinzndinumelenclaralacestora.
Rndulcorespunztorcalitiipersoaneicareantocmitraportrilecontabilela30
iunie2013secompleteazastfel:
Raportrilecontabilela30iunie2013sesemneazidectreadministratorulsau
persoanacareareobligaiagestionriientitii.
6.2.Structuraformularului"Contuldeprofitipierdere"(cod20),prevzutlapct.
2.1.alin.(1)lit.b),esteurmtoarea:
Contul de profit i pierdere la data de 30 iunie 2013

________
| cod 20 |
- lei |________|_____________________________________________________________________
|
Denumirea indicatorilor
|Nr.| Realizri aferente |
|
|rd.|_____________________|
|
|
|Precedent|Curent
|
|
|
|1.01.2012-|1.01.2013-|
|
|
|30.06.2012|30.06.2013|
|____________________________________________________|___|__________|__________|
|
A
| B |
1
|
2
|
|____________________________________________________|___|__________|__________|
| 1.| Cifra de afaceri net (rd. 02 + 03 - 04 + 05 +| 01|
|
|
|
| + 06)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Producia vndut (ct. 701 + 702 + 703 + 704 +| 02|
|
|
|
| 705 + 706 + 708)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Venituri din vnzarea mrfurilor (ct. 707)
| 03|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Reduceri comerciale acordate (ct. 709)
| 04|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Venituri din dobnzi nregistrate de
| 05|
|
|
|
| entitile radiate din Registrul general i
|
|
|
|
|
| care mai au n derulare contracte de leasing |
|
|
|
|
| (ct. 766*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Venituri din subvenii de exploatare aferente | 06|
|
|
|
| cifrei de afaceri nete (ct. 7411)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 2.| Venituri aferente costului produciei Sold C | 07|
|
|
|
| n curs de execuie (ct. 711 + 712)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
|
Sold D | 08|
|
|
|____|_______________________________________________|___|__________|__________|
| 3.| Producia realizat de entitate pentru
| 09|
|
|
|
| scopurile sale proprii i capitalizat
|
|
|
|
|
| (ct. 721 + 722)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 4.| Alte venituri din exploatare (ct. 758 + 7417 +| 10|
|
|
|
| 7815)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - din care, venituri din fondul comercial
| 11|
|
|
|
| negativ
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI DIN EXPLOATARE - TOTAL (rd. 01 + 07 - 08 +| 12|
|
|
| 09 + 10)
|
|
|
|
|____________________________________________________|___|__________|__________|
11
| 5.| a) Cheltuieli cu materiile prime i

| 13|
|
|
|
| materialele consumabile (ct. 601 + 602 - 7412)|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Alte cheltuieli materiale (ct. 603 + 604 +
| 14|
|
|
|
| 606 + 608)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Alte cheltuieli externe (cu energie i ap)| 15|
|
|
|
| (ct. 605 - 7413)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| c) Cheltuieli privind mrfurile (ct. 607)
| 16|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Reduceri comerciale primite (ct. 609)
| 17|
|
|
|____|_______________________________________________|___|__________|__________|
| 6.| Cheltuieli cu personalul (rd. 19 + 20), din
| 18|
|
|
|
| care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a) Salarii i indemnizaii*1) (ct. 641 + 642 +| 19|
|
|
|
| 643 + 644 - 7414)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Cheltuieli cu asigurrile i protecia
| 20|
|
|
|
| social (ct. 645 - 7415)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 7.| a) Ajustri de valoare privind imobilizrile | 21|
|
|
|
| corporale i necorporale (rd. 22 - 23)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a.1) Cheltuieli (ct. 6811 + 6813)
| 22|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a.2) Venituri (ct. 7813)
| 23|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Ajustri de valoare privind activele
| 24|
|
|
|
| circulante (rd. 25 - 26)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b.1) Cheltuieli (ct. 654 + 6814)
| 25|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b.2) Venituri (ct. 754 + 7814)
| 26|
|
|
|____|_______________________________________________|___|__________|__________|
| 8.| Alte cheltuieli de exploatare (rd. 28 la 31) | 27|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 8.1. Cheltuieli privind prestaiile externe
| 28|
|
|
|
| (ct. 611 + 612 + 613 + 614 + 621 + 622 + 623 +|
|
|
|
|
| 624 + 625 + 626 + 627 + 628 - 7416)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 8.2. Cheltuieli cu alte impozite, taxe i
| 29|
|
|
|
| vrsminte asimilate (ct. 635)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 8.3. Alte cheltuieli (ct. 652 + 658)
| 30|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Cheltuieli cu dobnzile de refinanare
| 31|
|
|
|
| nregistrate de entitile radiate din
|
|
|
|
|
| Registrul general i care mai au n derulare |
|
|
|
|
| contracte de leasing (ct. 666*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Ajustri privind provizioanele (rd. 33 - 34) | 32|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Cheltuieli (ct. 6812)
| 33|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Venituri (ct. 7812)
| 34|
|
|
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI DE EXPLOATARE - TOTAL (rd. 13 la 16 | 35|
|
|
| 17 + 18 + 21 + 24 + 27 + 32)
|
|
|
|
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA DIN EXPLOATARE:
| 36|
|
|
|____________________________________________________|
|
|
|
|
| - Profit (rd. 12 - 35)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 35 - 12)
| 37|
|
|
|____|_______________________________________________|___|__________|__________|
| 9.| Venituri din interese de participare
| 38|
|
|
|
| (ct. 7611 + 7613)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - din care, veniturile obinute de la
| 39|
|
|
|
| entitile afiliate
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 10.| Venituri din alte investiii i mprumuturi
| 40|
|
|
|
| care fac parte din activele imobilizate
|
|
|
|
12
|
| (ct. 763)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 41|
|
|
|
| entitile afiliate
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 11.| Venituri din dobnzi (ct. 766*)
| 42|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 43|
|
|
|
| entitile afiliate
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Alte venituri financiare (ct. 762 + 764 +
| 44|
|
|
|
| 765 + 767 + 768)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI FINANCIARE - TOTAL (rd. 38 + 40 + 42 + 44)| 45|
|
|
|____________________________________________________|___|__________|__________|
| 12.| Ajustri de valoare privind imobilizrile
| 46|
|
|
|
| financiare i investiiile financiare deinute|
|
|
|
|
| ca active circulante (rd. 47 - 48)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 47|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 48|
|
|
|____|_______________________________________________|___|__________|__________|
| 13.| Cheltuieli privind dobnzile (ct. 666* - 7418)| 49|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - din care, cheltuielile n relaia cu
| 50|
|
|
|
| entitile afiliate
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Alte cheltuieli financiare (ct. 663 + 664 +
| 51|
|
|
|
| 665 + 667 + 668)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI FINANCIARE - TOTAL (rd. 46 + 49 + 51)
| 52|
|
|
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA FINANCIAR():
| 53|
|
|
|____________________________________________________|
|
|
|
|
| - Profit (rd. 45 - 52)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 52 - 45)
| 54|
|
|
|____|_______________________________________________|___|__________|__________|
| 14.| PROFITUL SAU PIERDEREA CURENT():
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Profit (rd. 12 + 45 - 35 - 52)
| 55|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 35 + 52 - 12 - 45)
| 56|
|
|
|____|_______________________________________________|___|__________|__________|
| 15.| Venituri extraordinare (ct. 771)
| 57|
|
|
|____|_______________________________________________|___|__________|__________|
| 16.| Cheltuieli extraordinare (ct. 671)
| 58|
|
|
|____|_______________________________________________|___|__________|__________|
| 17.| PROFITUL SAU PIERDEREA DIN ACTIVITATEA
|
|
|
|
|
| EXTRAORDINAR:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Profit (rd. 57 - 58)
| 59|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 58 - 57)
| 60|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI TOTALE (rd. 12 + 45 + 57)
| 61|
|
|
|____________________________________________________|___|__________|__________|
| CHELTUIELI TOTALE (rd. 35 + 52 + 58)
| 62|
|
|
|____|_______________________________________________|___|__________|__________|
|
| PROFITUL SAU PIERDEREA BRUT():
| 63|
|
|
|
|_______________________________________________|
|
|
|
|
| - Profit (rd. 61 - 62)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 62 - 61)
| 64|
|
|
|____|_______________________________________________|___|__________|__________|
| 18.| Impozitul pe profit (ct. 691)
| 65|
|
|
|____|_______________________________________________|___|__________|__________|
| 19.| Alte impozite neprezentate la elementele de
| 66|
|
|
|
| mai sus (ct. 698)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 20.| PROFITUL SAU PIERDEREA NET() A PERIOADEI DE | 67|
|
|
|
| RAPORTARE:
|
|
|
|
|
|_______________________________________________|
|
|
|
|
| - Profit (rd. 63 - 65 - 66)
|
|
|
|
13
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 64 + 65 + 66); (rd. 65 + 66 - | 68|
|
|
|
| 63)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
*1) La acest rnd se cuprind i drepturile colaboratorilor, stabilite potrivit
legislaiei muncii, care se preiau din rulajul debitor al contului 621 "Cheltuieli cu
colaboratorii", analitic "Colaboratori persoane fizice".
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
................
profesional ................

6.3. Structura formularului "Date informative" (cod 30), prevzut la pct. 2.1 alin.
(1)lit.c),esteurmtoarea:
DATE INFORMATIVE
la data de 30 iunie 2013
________
| cod 30 |
- lei |________|_____________________________________________________________________
| I. Date privind rezultatul nregistrat
|Nr.| Nr. uniti |
Sume
|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat profit
| 01|
|
|
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat pierdere
| 02|
|
|
|____________________________________________|___|______________|______________|
| Uniti care nu au nregistrat nici profit,| 03|
|
|
| nici pierdere
|
|
|
|
|____________________________________________|___|______________|______________|
| II. Date privind plile restante
|Nr.|Total|
Din care:
|
|
|rd.|(col.|_______________________|
|
|
|2 + |Pentru
|Pentru
|
|
|
|3)
|activitatea|activitatea|
|
|
|
|curent
|de
|
|
|
|
|
|investiii |
|____________________________________________|___|_____|___________|___________|
|
A
| B | 1 |
2
|
3
|
|____________________________________________|___|_____|___________|___________|
| Pli restante - total (rd. 05 + 09 + 15 la| 04|
|
|
|
| 19 + 23), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Furnizori restani - total (rd. 06 la 08), | 05|
|
|
|
| din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - peste 30 de zile
| 06|
|
|
|
14
|____________________________________________|___|_____|___________|___________|
| 07|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - peste 1 an
| 08|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetul
| 09|
|
|
|
| asigurrilor sociale - total (rd. 10 la
|
|
|
|
|
| 14), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru asigurri sociale de | 10|
|
|
|
| stat datorate de angajatori, salariai i |
|
|
|
|
| alte persoane asimilate
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru fondul asigurrilor
| 11|
|
|
|
| sociale de sntate
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuia pentru pensia suplimentar
| 12|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru bugetul asigurrilor | 13|
|
|
|
| pentru omaj
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - alte datorii sociale
| 14|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetele
| 15|
|
|
|
| fondurilor speciale i alte fonduri
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de ali creditori | 16|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Impozite i taxe nepltite la termenul
| 17|
|
|
|
| stabilit la bugetul de stat
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 18|
|
|
|
| stabilit la bugetele locale
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Credite bancare nerambursate la scaden - | 19|
|
|
|
| total (rd. 20 la 22), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - restante dup 30 de zile
| 20|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 21|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - restante dup 1 an
| 22|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Dobnzi restante
| 23|
|
|
|
|____________________________________________|___|_____|___________|___________|
| III. Numr mediu de salariai
|Nr.| 30 iunie 2012| 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Numr mediu de salariai
| 24|
|
|
|____________________________________________|___|______________|______________|
| Numrul efectiv de salariai existeni la | 25|
|
|
| sfritul perioadei, respectiv la data de |
|
|
|
| 30 iunie
|
|
|
|
|____________________________________________|___|______________|______________|
| IV. Dobnzi, dividende i redevene pltite|Nr.|
Sume
|
| n cursul perioadei de raportare.
|rd.|
|
| Subvenii ncasate i creane restante
|
|
|
|____________________________________________|___|_____________________________|
|
A
| B |
1
|
|____________________________________________|___|_____________________________|
| Venituri brute din dobnzi pltite de
| 26|
|
| persoanele juridice romne ctre persoanele|
|
|
| fizice nerezidente, din care:
|
|
|
|____________________________________________|___|_____________________________|
| - impozitul datorat la bugetul de stat
| 27|
|
|____________________________________________|___|_____________________________|
| 28|
|
|
|
| fizice nerezidente din statele membre ale |
|
|
| Uniunii Europene, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 29|
|
|____________________________________________|___|_____________________________|
15

| 30|
|
| persoanele juridice romne ctre persoane |
|
|
| juridice afiliate*) nerezidente, din care: |
|
|
|____________________________________________|___|_____________________________|
| 31|
|
|____________________________________________|___|_____________________________|
| 32|
|
|
|
| juridice afiliate*) nerezidente din statele|
|
|
| membre ale Uniunii Europene, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 33|
|
|____________________________________________|___|_____________________________|
| Venituri brute din dividende pltite de
| 34|
|
|
|
| nerezidente, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 35|
|
|____________________________________________|___|_____________________________|
| 36|
|
|
|
| juridice nerezidente, potrivit prevederilor|
|
|
| art. 117 lit. h) din Legea nr. 571/2003
|
|
|
| privind Codul fiscal, cu modificrile i
|
|
|
| completrile ulterioare, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 37|
|
|____________________________________________|___|_____________________________|
| Venituri brute din redevene pltite de
| 38|
|
|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 39|
|
|____________________________________________|___|_____________________________|
| 40|
|
|
|
| juridice nerezidente, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 41|
|
|____________________________________________|___|_____________________________|
| Redevene pltite n cursul perioadei de
| 42|
|
| raportare pentru bunurile din domeniul
|
|
|
| public, primite n concesiune, din care:
|
|
|
|____________________________________________|___|_____________________________|
| - redevene pentru bunurile din domeniul
| 43|
|
| public pltite la bugetul de stat
|
|
|
|____________________________________________|___|_____________________________|
| Redeven minier pltit
| 44|
|
|____________________________________________|___|_____________________________|
| Venituri brute din servicii pltite de
| 45|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 46|
|
|____________________________________________|___|_____________________________|
| 47|
|
|
|
| nerezidente din statele membre ale Uniunii |
|
|
| Europene, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 48|
|
|____________________________________________|___|_____________________________|
| Subvenii ncasate n cursul perioadei de | 49|
|
| raportare, din care:
|
|
|
|____________________________________________|___|_____________________________|
| - subvenii ncasate n cursul perioadei de| 50|
|
| raportare aferente activelor
|
|
|
|____________________________________________|___|_____________________________|
| - subvenii aferente veniturilor, din care:| 51|
|
|____________________________________________|___|_____________________________|
| - subvenii pentru stimularea ocuprii
| 52|
|
| forei de munc**)
|
|
|
|____________________________________________|___|_____________________________|
| Creane restante, care nu au fost ncasate | 53|
|
16
| la termenele prevzute n contractele

|
|
|
| comerciale i/sau n actele normative n
|
|
|
| vigoare, din care:
|
|
|
|____________________________________________|___|_____________________________|
| - creane restante de la entiti din
| 54|
|
| sectorul majoritar sau integral de stat
|
|
|
|____________________________________________|___|_____________________________|
| 55|
|
| sectorul privat
|
|
|
|____________________________________________|___|_____________________________|
| V. Tichete de mas
|Nr.|
Sume
|
|
|rd.|
|
|____________________________________________|___|_____________________________|
|
A
| B |
1
|
|____________________________________________|___|_____________________________|
| Contravaloarea tichetelor de mas acordate | 56|
|
| salariailor
|
|
|
|____________________________________________|___|_____________________________|
| VI. Cheltuieli efectuate pentru activitatea|Nr.| 30 iunie 2012| 30 iunie 2013|
| de cercetare-dezvoltare***)
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli de cercetare-dezvoltare,
| 57|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - din fonduri publice
| 58|
|
|
|____________________________________________|___|______________|______________|
| - din fonduri private
| 59|
|
|
|____________________________________________|___|______________|______________|
| VII. Cheltuieli de inovare ****)
|Nr.| 30 iunie 2012| 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli de inovare - total (rd. 61 la
| 60|
|
|
| 63), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare finalizate n
| 61|
|
|
| cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare n curs de
| 62|
|
|
| finalizare n cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare abandonate n
| 63|
|
|
| cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| VIII. Alte informaii
|Nr.| 30 iunie 2012| 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Avansuri acordate pentru imobilizri
| 64|
|
|
| necorporale (ct. 234)
|
|
|
|
|____________________________________________|___|______________|______________|
| 65|
|
|
| corporale (ct. 232)
|
|
|
|
|____________________________________________|___|______________|______________|
| Imobilizri financiare, n sume brute
| 66|
|
|
| (rd. 67 + 75), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| Aciuni deinute la entitile afiliate,
| 67|
|
|
| interese de participare, alte titluri
|
|
|
|
| imobilizate i obligaiuni, n sume brute |
|
|
|
| (rd. 68 la 74), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni cotate emise de rezideni
| 68|
|
|
|____________________________________________|___|______________|______________|
| - aciuni necotate emise de rezideni
| 69|
|
|
|____________________________________________|___|______________|______________|
| - pri sociale emise de rezideni
| 70|
|
|
|____________________________________________|___|______________|______________|
| - obligaiuni emise de rezideni
| 71|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament| 72|
|
|
17
| colectiv emise de rezideni

|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni i pri sociale emise de
| 73|
|
|
| nerezideni
|
|
|
|
|____________________________________________|___|______________|______________|
| - obligaiuni emise de nerezideni
| 74|
|
|
|____________________________________________|___|______________|______________|
| Creane imobilizate, n sume brute (rd. 76 | 75|
|
|
| + 77), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane imobilizate n lei i exprimate | 76|
|
|
| n lei, a cror decontare se face n
|
|
|
|
| funcie de cursul unei valute (din ct. 267)|
|
|
|
|____________________________________________|___|______________|______________|
| - creane imobilizate n valut
| 77|
|
|
| (din ct. 267)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane comerciale, avansuri acordate
| 78|
|
|
| furnizorilor i alte conturi asimilate, n |
|
|
|
| sume brute (ct. 4092 + 411 + 413 + 418),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane comerciale externe, avansuri
| 79|
|
|
| acordate furnizorilor externi i alte
|
|
|
|
| conturi asimilate, n sume brute
|
|
|
|
| (din ct. 4092 + din ct. 411 + din ct. 413 +|
|
|
|
| din ct. 418)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane comerciale nencasate la termenul | 80|
|
|
| stabilit (din ct. 4092 + din ct. 411 + din |
|
|
|
| ct. 413)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane n legtur cu personalul i
| 81|
|
|
| conturi asimilate (ct. 425 + 4282)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane n legtur cu bugetul asigurrilor| 82|
|
|
| sociale i bugetul statului (ct. 431 +
|
|
|
|
| 437 + 4382 + 441 + 4424 + 4428 + 444 +
|
|
|
|
| 445 + 446 + 447 + 4482), (rd. 83 la 87),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane n legtur cu bugetul
| 83|
|
|
| asigurrilor sociale (ct. 431 + 437 + 4382)|
|
|
|
|____________________________________________|___|______________|______________|
| - creane fiscale n legtur cu bugetul
| 84|
|
|
| statului (ct. 441 + 4424 + 4428 + 444 +
|
|
|
|
| 446)
|
|
|
|
|____________________________________________|___|______________|______________|
| - subvenii de ncasat (ct. 445)
| 85|
|
|
|____________________________________________|___|______________|______________|
| - fonduri speciale - taxe i vrsminte
| 86|
|
|
| asimilate (ct. 447)
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu bugetul
| 87|
|
|
| statului (ct. 4482)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creanele entitii n relaiile cu
| 88|
|
|
| entitile afiliate (ct. 451)
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| sociale i bugetul statului nencasate la |
|
|
|
| termenul stabilit (din ct. 431 + din ct.
|
|
|
|
| 437 + din ct. 4382 + din ct. 441 + din ct. |
|
|
|
| 4424 + din ct. 4428 + din ct. 444 + din ct.|
|
|
|
|
|
|
| 4482)
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte creane (ct. 453 + 456 + 4582 + 461 + | 90|
|
|
| 471 + 473), (rd. 91 la 93), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - decontri privind interesele de
| 91|
|
|
| participare, decontri cu acionarii/
|
|
|
|
| asociaii privind capitalul, decontri din |
|
|
|
| operaii n participaie (ct. 453 + 456 + |
|
|
|
| 4582)
|
|
|
|
18
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu persoanele
| 92|
|
|
| fizice i persoanele juridice, altele dect|
|
|
|
| creanele n legtur cu instituiile
|
|
|
|
| publice (instituiile statului), (din ct. |
|
|
|
| 461 + din ct. 471 + din ct. 473)
|
|
|
|
|____________________________________________|___|______________|______________|
| - sumele preluate din contul 542 "Avansuri | 93|
|
|
| de trezorerie" reprezentnd vansurile de |
|
|
|
| trezorerie, acordate potrivit legii i
|
|
|
|
| nedecontate pn la data de 30.06.2013
|
|
|
|
| (din ct. 461)
|
|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi de ncasat (ct. 5187), din care:
| 94|
|
|
|____________________________________________|___|______________|______________|
| - de la nerezideni
| 95|
|
|
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor acordate
| 96|
|
|
| operatorilor economici*****)
|
|
|
|
|____________________________________________|___|______________|______________|
| Investiii pe termen scurt, n sume brute | 97|
|
|
| (ct. 501 + 505 + 506 + din ct. 508), (rd. |
|
|
|
| 98 la 104), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| 98|
|
|
|____________________________________________|___|______________|______________|
| 99|
|
|
|____________________________________________|___|______________|______________|
|100|
|
|
|____________________________________________|___|______________|______________|
|101|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament|102|
|
|
| colectiv rezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de nerezideni
|103|
|
|
|____________________________________________|___|______________|______________|
|104|
|
|
|____________________________________________|___|______________|______________|
| Alte valori de ncasat (ct. 5113 + 5114)
|105|
|
|
|____________________________________________|___|______________|______________|
| Casa n lei i n valut (rd. 107 + 108), |106|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei (ct. 5311)
|107|
|
|
|____________________________________________|___|______________|______________|
| - n valut (ct. 5314)
|108|
|
|
|____________________________________________|___|______________|______________|
| Conturi curente la bnci n lei i n
|109|
|
|
| valut (rd. 110 + 112), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei (ct. 5121), din care:
|110|
|
|
|____________________________________________|___|______________|______________|
| - conturi curente n lei deschise la bnci |111|
|
|
| nerezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| - n valut (ct. 5124), din care:
|112|
|
|
|____________________________________________|___|______________|______________|
| - conturi curente n valut deschise la
|113|
|
|
| bnci nerezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte conturi curente la bnci i acreditive|114|
|
|
| (rd. 115 + 116), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - sume n curs de decontare, acreditive i |115|
|
|
| alte valori de ncasat, n lei (ct. 5112 + |
|
|
|
| 5125 + 5411)
|
|
|
|
|____________________________________________|___|______________|______________|
| - sume n curs de decontare i acreditive |116|
|
|
| n valut (din ct. 5125 + 5412)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii (rd. 118 + 121 + 124 + 127 + 130 + |117|
|
|
| 133 + 136 + 139 + 142 + 145 + 148 + 149 + |
|
|
|
| 153 + 155 + 156 + 161 + 162 + 163 + 169), |
|
|
|
| din care:
|
|
|
|
19
|____________________________________________|___|______________|______________|
| mprumuturi din emisiuni de obligaiuni, n|118|
|
|
| sume brute (ct. 161), (rd. 119 + 120), din |
|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|119|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|120|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi aferente mprumuturilor din
|121|
|
|
| emisiuni de obligaiuni, n sume brute (ct.|
|
|
|
| 1681), (rd. 122 + 123), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|122|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|123|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare interne pe termen scurt
|124|
|
|
| (ct. 5191 + 5192 + 5197), (rd. 125 + 126), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|125|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|126|
|
|
|____________________________________________|___|______________|______________|
| Dobnzile aferente creditelor bancare
|127|
|
|
| interne pe termen scurt (din ct. 5198),
|
|
|
|
| (rd. 128 + 129), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|128|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|129|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen scurt
|130|
|
|
| (ct. 5193 + 5194 + 5195), (rd. 131 + 132), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|131|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|132|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi aferente creditelor bancare externe|133|
|
|
| pe termen scurt (din ct. 5198), (rd. 134 + |
|
|
|
| 135), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|134|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|135|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare pe termen lung (ct. 1621 + |136|
|
|
| 1622 + 1627), (rd. 137 + 138), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|137|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|138|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi aferente creditelor bancare pe
|139|
|
|
| termen lung (din ct. 1682), (rd. 140 +
|
|
|
|
| 141), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|140|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|141|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen lung
|142|
|
|
| (ct. 1623 + 1624 + 1625), (rd. 143 + 144), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|143|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|144|
|
|
|____________________________________________|___|______________|______________|
|
|
| pe termen lung (din ct. 1682), (rd. 146 + |
|
|
|
| 147), din care:
|
|
|
|
20
|____________________________________________|___|______________|______________|
| - n lei
|146|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|147|
|
|
|____________________________________________|___|______________|______________|
| Credite de la trezoreria statului i
|148|
|
|
| dobnzile aferente (ct. 1626 + din ct.
|
|
|
|
| 1682)
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte mprumuturi i dobnzile aferente
|149|
|
|
| (ct. 166 + 167 + 1685 + 1686 + 1687),
|
|
|
|
| (rd. 150 + 151), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei i exprimate n lei, a cror
|150|
|
|
| decontare se face n funcie de cursul unei|
|
|
|
| valute
|
|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|151|
|
|
|____________________________________________|___|______________|______________|
| Valoarea concesiunilor primite
|152|
|
|
| (din ct. 167)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii comerciale, avansuri primite de la |153|
|
|
| clieni i alte conturi asimilate, n sume |
|
|
|
| brute (ct. 401 + 403 + 404 + 405 + 408 +
|
|
|
|
| 419), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - datorii comerciale externe, avansuri
|154|
|
|
| primite de la clieni externi i alte
|
|
|
|
| conturi asimilate, n sume brute (din ct. |
|
|
|
|
|
|
| 405 + din ct. 408 + din ct. 419)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii n legtur cu personalul i
|155|
|
|
| conturi asimilate (ct. 421 + 423 + 424 +
|
|
|
|
| 426 + 427 + 4281)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii n legtur cu bugetul asigurrilor|156|
|
|
|
|
|
|
| 437 + 4381 + 441 + 4423 + 4428 + 444 +
|
|
|
|
| 446 + 447 + 4481), (rd. 157 la 160), din
|
|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - datorii n legtur cu bugetul
|157|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - datorii fiscale n legtur cu bugetul
|158|
|
|
| statului (ct. 441 + 4423 + 4428 + 444 +
|
|
|
|
| 446)
|
|
|
|
|____________________________________________|___|______________|______________|
|159|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu bugetul
|160|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| Datoriile entitii n relaiile cu
|161|
|
|
| entitile afiliate (ct. 451)
|
|
|
|
|____________________________________________|___|______________|______________|
| Sume datorate acionarilor/asociailor
|162|
|
|
| (ct. 455)
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte datorii (ct. 269 + 453 + 456 + 457 + |163|
|
|
| 4581 + 462 + 472 + 473 + 478 + 509),
|
|
|
|
| (rd. 164 la 168), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - decontri privind interesele de
|164|
|
|
| participare, decontri cu acionarii/
|
|
|
|
| asociaii privind capitalul, decontri din |
|
|
|
| operaii n participaie (ct. 453 + 456 + |
|
|
|
| 457 + 4581)
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu persoanele
|165|
|
|
|
|
|
| datoriile n legtur cu instituiile
|
|
|
|
21
| publice (instituiile statului)*1) (din ct.|

|
|
|
| 462 + din ct. 472 + din ct. 473)
|
|
|
|
|____________________________________________|___|______________|______________|
| - subvenii nereluate la venituri (din ct. |166|
|
|
| 472)
|
|
|
|
|____________________________________________|___|______________|______________|
| - vrsminte de efectuat pentru imobilizri|167|
|
|
| financiare i investiii pe termen scurt
|
|
|
|
| (ct. 269 + 509)
|
|
|
|
|____________________________________________|___|______________|______________|
| - venituri n avans aferente activelor
|168|
|
|
| primite prin transfer de la clieni
|
|
|
|
| (ct. 478)
|
|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi de pltit (ct. 5186)
|169|
|
|
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor primite de la
|170|
|
|
| operatorii economici*****)
|
|
|
|
|____________________________________________|___|______________|______________|
| Capital subscris vrsat (ct. 1012), din
|171|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni cotate*2)
|172|
|
|
|____________________________________________|___|______________|______________|
| - aciuni necotate*3)
|173|
|
|
|____________________________________________|___|______________|______________|
| - pri sociale
|174|
|
|
|____________________________________________|___|______________|______________|
| - capital subscris vrsat de nerezideni
|175|
|
|
| (din ct. 1012)
|
|
|
|
|____________________________________________|___|______________|______________|
| Brevete i licene (din ct. 205)
|176|
|
|
|____________________________________________|___|______________|______________|
| IX. Informaii privind cheltuielile cu
|Nr.|30 iunie 2012 |30 iunie 2013 |
| colaboratorii
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli cu colaboratorii (ct. 621)
|177|
|
|
|____________________________________________|___|______________|______________|
| X. Informaii privind bunurile din domeniul|Nr.|30 iunie 2012 |30 iunie 2013 |
| public al statului
|rd.|
|
|
|____________________________________________|___|______________|______________|
| Valoarea bunurilor din domeniul public al |178|
|
|
| statului aflate n administrare
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| statului aflate n concesiune
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| statului nchiriate
|
|
|
|
|____________________________________________|___|______________|______________|
| XI. Capital social vrsat (ct. 1012),
|181|
|
|
| (rd. 182 + 185 + 189 + 190 + 191 + 192),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de instituii publice, (rd. 183 +|182|
|
|
| 184), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de instituii publice de
|183|
|
|
| subordonare central;
|
|
|
|
|____________________________________________|___|______________|______________|
|184|
|
|
| subordonare local;
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de societi comerciale cu
|185|
|
|
| capital de stat, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - cu capital integral de stat;
|186|
|
|
|____________________________________________|___|______________|______________|
| - cu capital majoritar de stat;
|187|
|
|
|____________________________________________|___|______________|______________|
| - cu capital minoritar de stat;
|188|
|
|
|____________________________________________|___|______________|______________|
| - deinut de regii autonome
|189|
|
|
22
|____________________________________________|___|______________|______________|
|190|
|
|
| capital privat
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de persoane fizice
|191|
|
|
|____________________________________________|___|______________|______________|
| - deinut de alte entiti
|192|
|
|
|____________________________________________|___|______________|______________|
| XII. Dividende ale companiilor naionale, |193|
|
|
| societilor naionale i societilor
|
|
|
|
| comerciale de stat i vrsminte ale
|
|
|
|
| regiilor autonome, pltite n perioada de |
|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - dividende/vrsminte aferente anului
|194|
|
|
| 2012, pltite n perioada de raportare,
|
|
|
|
| ctre instituii publice, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - ctre instituii publice de subordonare |195|
|
|
| central;
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| local;
|
|
|
|
|____________________________________________|___|______________|______________|
| - dividende/vrsminte din profitul aferent|197|
|
|
| exerciiilor anterioare anului 2012,
|
|
|
|
| pltite n perioada de raportare, ctre
|
|
|
|
| instituii publice, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| central;
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| local.
|
|
|
|
|____________________________________________|___|______________|______________|
*) Pentru statutul de "persoane juridice afiliate" se vor avea n vedere
prevederile 124 20 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu modificrile i
completrile ulterioare.
**) Subvenii pentru stimularea ocuprii forei de munc (transferuri de la
bugetul statului ctre angajator) - reprezint sumele acordate angajatorilor pentru plata
absolvenilor instituiilor de nvmnt, stimularea omerilor care se ncadreaz n munc
nainte de expirarea perioadei de omaj, stimularea angajatorilor care ncadreaz n munc pe
perioad nedeterminat omeri n vrsta de peste 45 ani, omeri ntreintori unici de familie
sau omeri care n termen de 3 ani de la data angajrii ndeplinesc condiiile pentru a
solicita pensia anticipat parial sau de acordare a pensiei pentru limita de vrst ori
pentru alte situaii prevzute prin legislaia n vigoare privind sistemul asigurrilor pentru
omaj i stimularea ocuprii forei de munc.
***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetaredezvoltare, respectiv cercetarea fundamental, cercetarea aplicativ, dezvoltarea tehnologic
i inovarea, stabilite potrivit prevederilor Ordonanei Guvernului nr. 57/2002 privind
cercetarea tiinific i dezvoltarea tehnologic, aprobat cu modificri i completri prin
Legea nr. 324/2003, cu modificrile i completrile ulterioare.
****) Cheltuielile de inovare se determin potrivit Regulamentului (CE) nr.
1.450/2004 al Comisiei din 13 august 2004 de punere n aplicare a Deciziei nr. 1.608/2003/CE a
Parlamentului European i a Consiliului privind producia i dezvoltarea statisticilor
comunitare privind inovarea, publicat n Jurnalul Oficial al Uniunii Europene seria L nr. 267
din 14 august 2004.
*****) Operatorii economici nu cuprind entitile prevzute la art. 5 din ordin,
societile reclasificate n sectorul administraiei publice i instituiile fr scop
lucrativ n serviciul gospodriilor populaiei.
*1) n categoria "Alte datorii n legtur cu persoanele fizice i persoanele
juridice, altele dect datoriile n legtur cu instituiile publice (instituiile statului)"
nu se vor nscrie subveniile aferente veniturilor existente n soldul contului 472.
*2) Titluri de valoare care confer drepturi de proprietate asupra societilor,
care sunt negociabile i tranzacionate, potrivit legii.
care nu sunt tranzacionate.
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
................
23

profesional ................

B. Coninutul de informaii al formularelor de raportare contabil la data de 30

iunie 2013 ntocmite de entitile crora le sunt incidente Reglementrile contabile
conforme cu Standardele internaionale de raportare financiar, aplicabile societilor
comercialealecrorvalorimobiliaresuntadmiselatranzacionarepeopiareglementat,
aprobate prin Ordinul viceprimministrului, ministrul finanelor publice, nr. 1.286/2012, cu
modificrileicompletrileulterioare,icarenexerciiulfinanciarprecedentaunregistrat
ocifrdeafacerimaimarede220.000lei
6.4. Structura formularului "Situaia activelor, datoriilor i capitalurilor proprii"

(cod10),prevzutlapct.2.1.alin.(2)lit.a),esteurmtoarea:
Judeul ................. |_|_|

Entitatea ....................
Adresa: localitatea ..........,
sectorul ..., str. ...........
nr. .., bl. .., sc. .., ap. ..
Telefon ........, fax ........
Numr din registrul comerului
...................
Forma de proprietate .............. |_|_|

Activitatea preponderent (denumire clas
CAEN) ..................................
Cod clas CAEN ................ |_|_|_|_|
Cod unic de nregistrare
................... |_|_|_|_|_|_|_|_|_|_|
Situaia activelor, datoriilor i capitalurilor proprii la data de 30 iunie 2013

________
| cod 10 |
- lei |________|_____________________________________________________________________
|
Denumirea elementului
|Nr.|
Sold la:
|
|
|rd.|_____________________|
|
|
| 1.01.2013|30.06.2013|
|____________________________________________________|___|__________|__________|
|
A
| B |
1
|
2
|
|____________________________________________________|___|__________|__________|
| A.| ACTIVE IMOBILIZATE
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| I. IMOBILIZRI NECORPORALE (ct. 203 + 205 +
| 01|
|
|
|
| 206 + 2071 + 208 + 233 - 2803 - 2805 - 2806 - |
|
|
|
|
| 2808 - 2903 - 2905 - 2906 - 2907 - 2908 |
|
|
|
|
| 2933)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| II. IMOBILIZRI CORPORALE (ct. 211 + 212 +
| 02|
|
|
|
| 213 + 214 + 215 + 216 + 223 + 224 + 231 +
|
|
|
|
|
| 235 - 2811 - 2812 - 2813 - 2814 - 2815 |
|
|
|
|
| 2816 - 2911 - 2912 - 2913 - 2914 - 2915 |
|
|
|
|
| 2916 - 2931 - 2935)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. ACTIVE BIOLOGICE (ct. 241 - 284 - 294)
| 03|
|
|
|
|_______________________________________________|___|__________|__________|
|
| IV. IMOBILIZRI FINANCIARE (ct. 261 + 262 +
| 04|
|
|
|
| 263 + 265 + 2671 + 2672 + 2673 + 2674 +
|
|
|
|
24
|
| 2675* + 2676* + 2677 + 2678* + 2679* - 2961 - |
|
|
|
|
| 2962 - 2963 - 2964 - 2965 - 2966* - 2968*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| ACTIVE IMOBILIZATE - TOTAL (rd. 01 + 02 + 03 +| 05|
|
|
|
| 04)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| B.| ACTIVE CIRCULANTE
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| I. STOCURI (ct. 301 + 302 + 303 +/- 308 +
| 06|
|
|
|
| 311 + 321 + 322 + 323 + 327 + 328 + 331 +
|
|
|
|
|
| 341 + 345 + 346 + 347 +/- 348* + 351 + 354 + |
|
|
|
|
| 357 + 358 + 371 +/- 378 + 381 +/- 388 - 391 - |
|
|
|
|
| 392 - 393 - 3941 - 3945 - 3946 - 3951 - 3952 -|
|
|
|
|
| 3953 - 3954 - 3957 - 3958 - 397 - 398 - 4428) |
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| II. CREANE (Sumele care urmeaz s fie
| 07|
|
|
|
| ncasate dup o perioad mai mare de un an
|
|
|
|
|
| trebuie prezentate separat pentru fiecare
|
|
|
|
|
| element), (ct. 2675* + 2676* + 2678* + 2679* -|
|
|
|
|
| 2966* - 2968* + 409 + 411 + 413 + 418 + 425 + |
|
|
|
|
| 4282 + 431** + 437** + 4382 + 441** + 4424 + |
|
|
|
|
| 4428** + 444** + 445 + 446** + 447** + 4482 + |
|
|
|
|
| 451** + 453** + 456** + 4582 + 461 + 4652 +
|
|
|
|
|
| 473** - 491 - 495 - 496 + 5187)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. INVESTIII PE TERMEN SCURT (ct. 505 +
| 08|
|
|
|
| 506 + 508 + 5113 + 5114 - 595 - 596 - 598)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| IV. CASA I CONTURI LA BNCI (ct. 5112 + 512 +| 09|
|
|
|
| 531 + 532 + 541 + 542)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| ACTIVE CIRCULANTE - TOTAL (rd. 06 + 07 + 08 + | 10|
|
|
|
| 09)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| C.| CHELTUIELI N AVANS (ct. 471)
| 11|
|
|
|____|_______________________________________________|___|__________|__________|
| D.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O
| 12|
|
|
|
| PERIOAD DE PN LA UN AN (ct. 161 + 1621 +
|
|
|
|
|
| 1622 + 1623 + 1624 + 1625 + 1626 + 1627 +
|
|
|
|
|
| 1661 + 1663 + 167 + 1681 + 1682 + 1685 +
|
|
|
|
|
| 1686 + 1687 - 169 + 2691 + 2692 + 2693 + 401 +|
|
|
|
|
| 403 + 404 + 405 + 406 + 408 + 419 + 421 +
|
|
|
|
|
| 422 + 423 + 424 + 426 + 427 + 4281 + 431*** + |
|
|
|
|
| 437*** + 4381 + 441*** + 4423 + 4428*** +
|
|
|
|
|
| 444*** + 446*** + 447*** + 4481 + 451*** +
|
|
|
|
|
| 453*** + 455 + 456*** + 457 + 4581 + 462 +
|
|
|
|
|
| 4651 + 473*** + 509 + 5186 + 5191 + 5192+
|
|
|
|
|
| 5193 + 5194 + 5195 + 5196 + 5197 + 5198)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE
| 13|
|
|
|
| (rd. 10 + 11 - 12 - 20)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| F.| TOTAL ACTIVE MINUS DATORII CURENTE (rd. 05 + | 14|
|
|
|
| 13)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| G.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O
| 15|
|
|
|
| PERIOAD MAI MARE DE UN AN (ct. 161 + 1621 + |
|
|
|
|
| 1622 + 1623 + 1624 + 1625 + 1626 + 1627 +
|
|
|
|
|
| 1661 + 1663 + 167 + 1681 + 1682 + 1685 +
|
|
|
|
|
| 1686 + 1687 - 169 + 2691 + 2692 + 2693 + 401 +|
|
|
|
|
| 403 + 404 + 405 + 406 + 408 + 419 + 421 +
|
|
|
|
|
| 422 + 423 + 424 + 426 + 427 + 4281 + 431*** + |
|
|
|
|
| 437*** + 4381 + 441*** + 4423 + 4428*** +
|
|
|
|
|
| 444*** + 446*** + 447*** + 4481 + 451*** +
|
|
|
|
|
| 453*** + 455 + 456*** + 4581 + 462 + 4651 +
|
|
|
|
|
| 473*** + 509 + 5186 + 5191 + 5192 + 5193 +
|
|
|
|
|
| 5194 + 5195 + 5196 + 5197 + 5198)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| H.| PROVIZIOANE (ct. 1511 + 1512 + 1513 + 1514 + | 16|
|
|
|
| 1517 + 1518)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| I.| VENITURI N AVANS (rd. 18 + 19 + 22), din
| 17|
|
|
|
| care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 1. Subvenii pentru investiii (ct. 475)
| 18|
|
|
25
|
|_______________________________________________|___|__________|__________|
|
| 2. Venituri nregistrate n avans (ct. 472) - | 19|
|
|
|
| total (rd. 20 + 21), din care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Sume de reluat ntr-o perioad de pn la un | 20|
|
|
|
| an (ct. 472*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Sume de reluat ntr-o perioad mai mare de un | 21|
|
|
|
| an (ct. 472*)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 3. Venituri n avans aferente activelor
| 22|
|
|
|
| primite prin transfer de la clieni (ct. 478) |
|
|
|
|____|_______________________________________________|___|__________|__________|
| J.| CAPITAL I REZERVE
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| I. CAPITAL (rd. 24 + 25 + 26 + 27 - 28 + 29 - | 23|
|
|
|
| 30), din care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 1. Capital subscris vrsat (ct. 1012)
| 24|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 2. Capital subscris nevrsat (ct. 1011)
| 25|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 3. Capital subscris reprezentnd datorii
| 26|
|
|
|
| financiare*1) (ct. 1027)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 4. Ajustri ale capitalului social
| SOLD C | 27|
|
|
|
| (ct. 1028)
|________|___|__________|__________|
|
|
| SOLD D | 28|
|
|
|
|______________________________________|________|___|__________|__________|
|
| 5. Alte elemente de capitaluri
| SOLD C | 29|
|
|
|
| proprii (ct. 103)
|________|___|__________|__________|
|
|
| SOLD D | 30|
|
|
|
|______________________________________|________|___|__________|__________|
|
| II. PRIME DE CAPITAL (ct. 104)
| 31|
|
|
|
|_______________________________________________|___|__________|__________|
|
| III. REZERVE DIN REEVALUARE (ct. 105)
| 32|
|
|
|
|_______________________________________________|___|__________|__________|
|
| IV. REZERVE (ct. 1061 + 1063 + 1068)
| 33|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Diferene de curs valutar din
| SOLD C | 34|
|
|
|
| conversia situaiilor financiare
|________|___|__________|__________|
|
| anuale individuale ntr-o moned de | SOLD D | 35|
|
|
|
| prezentare diferit de moneda
|
|
|
|
|
|
| funcional (ct. 1072)
|
|
|
|
|
|
|______________________________________|________|___|__________|__________|
|
| Aciuni proprii (ct. 109)
| 36|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Ctiguri legate de instrumentele de
| 37|
|
|
|
| capitaluri proprii (ct. 141)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Pierderi legate de instrumentele de capitaluri| 38|
|
|
|
| proprii (ct. 149)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| V. REZULTAT REPORTAT, CU EXCEPIA
| SOLD C | 39|
|
|
|
| REZULTATULUI REPORTAT PROVENIT DIN
|________|___|__________|__________|
|
| ADOPTAREA PENTRU PRIMA DAT A IAS 29 | SOLD D | 40|
|
|
|
| (ct. 117)
|
|
|
|
|
|
|______________________________________|________|___|__________|__________|
|
| VI. REZULTAT REPORTAT PROVENIT DIN
| SOLD C | 41|
|
|
|
| ADOPTAREA PENTRU PRIMA DAT A IAS 29 |________|___|__________|__________|
|
| (ct. 118)
| SOLD D | 42|
|
|
|
|______________________________________|________|___|__________|__________|
|
| VII. PROFITUL SAU PIERDEREA LA
| SOLD C | 43|
|
|
|
| SFRITUL PERIOADEI DE RAPORTARE
|________|___|__________|__________|
|
| (ct. 121)
| SOLD D | 44|
|
|
|
|______________________________________|________|___|__________|__________|
|
| Repartizarea profitului (ct. 129)
| 45|
|
|
|____|_______________________________________________|___|__________|__________|
|
| CAPITALURI PROPRII - TOTAL (rd. 23 + 31 + 32 +| 46|
|
|
|
| 33 + 34 - 35 - 36 + 37 - 38 + 39 - 40 + 41 - |
|
|
|
|
| 42 + 43 - 44 - 45)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| Patrimoniul public (ct. 1026)
| 47|
|
|
|____|_______________________________________________|___|__________|__________|
|
| CAPITALURI - TOTAL (rd. 46 + 47)
| 48|
|
|
26
|____|_______________________________________________|___|__________|__________|
*) Conturi de repartizat dup natura elementelor respective.
**) Solduri debitoare ale conturilor respective.
***) Solduri creditoare ale conturilor respective.
*1) n acest cont se evideniaz aciunile care, din punctul de vedere al IAS 32,
reprezint datorii financiare.
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
................
profesional ................

6.5.Structuraformularului"Situaiavenituriloricheltuielilor"(cod20),prevzut
lapct.2.1alin.(2)lit.b),esteurmtoarea:
Situaiavenituriloricheltuielilorladatade30iunie2013
________
| cod 20 |
- lei |________|_____________________________________________________________________
|
Denumirea indicatorilor
|Nr.| Realizri aferente |
|
|rd.| perioadei de
|
|
|
| raportare
|
|
|
|_____________________|
|
|
|Precedent|Curent
|
|
|
|1.01.2012-|1.01.2013-|
|
|
|30.06.2012|30.06.2013|
|____________________________________________________|___|__________|__________|
|
A
| B |
1
|
2
|
|____________________________________________________|___|__________|__________|
| 1.| Cifra de afaceri net (rd. 02 + 03 - 04 + 05) | 01|
|
|
|____|_______________________________________________|___|__________|__________|
|
| Producia vndut (ct. 701 + 702 + 703 + 704 +| 02|
|
|
|
| 705 + 706 + 708)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| Venituri din vnzarea mrfurilor (ct. 707)
| 03|
|
|
|____|_______________________________________________|___|__________|__________|
|
| Reduceri comerciale acordate (ct. 709)
| 04|
|
|
|____|_______________________________________________|___|__________|__________|
|
| Venituri din subvenii de exploatare aferente | 05|
|
|
|
| cifrei de afaceri (ct. 7411)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 2.| Venituri aferente costurilor
| Sold C | 06|
|
|
|
| stocurilor de produse (ct. 711)
|________|___|__________|__________|
|
|
| Sold D | 07|
|
|
|____|______________________________________|________|___|__________|__________|
| 3.| Venituri din producia de imobilizri i
| 08|
|
|
|
| investiii imobiliare (rd. 09 + 10)
|
|
|
|
27
|____|_______________________________________________|___|__________|__________|
| 4.| Venituri din producia de imobilizri
| 09|
|
|
|
| necorporale i corporale (ct. 721 + 722)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 5.| Venituri din producia de investiii
| 10|
|
|
|
| imobiliare (ct. 725)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 6.| Venituri din activele imobilizate (sau
| 11|
|
|
|
| grupurile destinate cedrii) deinute n
|
|
|
|
|
| vederea vnzrii (ct. 753)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 7.| Venituri din reevaluarea imobilizrilor
| 12|
|
|
|
| necorporale i corporale (ct. 755)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 8.| Venituri din investiii imobiliare (ct. 756) | 13|
|
|
|____|_______________________________________________|___|__________|__________|
| 9.| Venituri din active biologice i produse
| 14|
|
|
|
| agricole (ct. 757)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 10.| Venituri din subvenii de exploatare n caz de| 15|
|
|
|
| calamiti i alte evenimente similare (ct.
|
|
|
|
|
| 7417)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 11.| Alte venituri din exploatare (ct. 758 + 7419) | 16|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI DIN EXPLOATARE - TOTAL (rd. 01 + 06 - 07 +| 17|
|
|
| 08 + 11 + 12 + 13 + 14 + 15 + 16)
|
|
|
|
|____________________________________________________|___|__________|__________|
| 12.| a) Cheltuieli cu materiile prime i
| 18|
|
|
|
| materialele consumabile (ct. 601 + 602 - 7412)|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Alte cheltuieli materiale (ct. 603 + 604 +
| 19|
|
|
|
| 608)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Alte cheltuieli externe (cu energie i ap)| 20|
|
|
|
| (ct. 605 - 7413)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| c) Cheltuieli privind mrfurile (ct. 607)
| 21|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Reduceri comerciale primite (ct. 609)
| 22|
|
|
|____|_______________________________________________|___|__________|__________|
| 13.| Cheltuieli cu personalul (rd. 24 + 25), din
| 23|
|
|
|
| care:
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a) Salarii i indemnizaii*1) (ct. 641 + 642 +| 24|
|
|
|
| 643 + 644 - 7414)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Cheltuieli cu asigurrile i protecia
| 25|
|
|
|
| social (ct. 645 - 7415)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 14.| a) Ajustri de valoare privind imobilizrile | 26|
|
|
|
| necorporale, corporale, investiiile
|
|
|
|
|
| imobiliare i activele biologice evaluate la |
|
|
|
|
| cost (rd. 27 - 28)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a.1) Cheltuieli (ct. 6811 + 6813 + 6816 +
| 27|
|
|
|
| 6817)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| a.2) Venituri (ct. 7813 + 7816)
| 28|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b) Ajustri de valoare privind activele
| 29|
|
|
|
| circulante (rd. 30 - 31)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b.1) Cheltuieli (ct. 654 + 6814)
| 30|
|
|
|
|_______________________________________________|___|__________|__________|
|
| b.2) Venituri (ct. 754 + 7814)
| 31|
|
|
|____|_______________________________________________|___|__________|__________|
| 15.| Alte cheltuieli de exploatare (rd. 33 la 41) | 32|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.1. Cheltuieli privind prestaiile externe | 33|
|
|
|
| (ct. 611 + 612 + 613 + 614 + 621 + 622 + 623 +|
|
|
|
|
| 624 + 625 + 626 + 627 + 628 - 7416)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.2. Cheltuieli cu alte impozite, taxe i
| 34|
|
|
|
| vrsminte asimilate (ct. 635)
|
|
|
|
28
|
|_______________________________________________|___|__________|__________|
|
| 15.3. Cheltuieli cu protecia mediului
| 35|
|
|
|
| nconjurtor (ct. 652)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.4. Cheltuieli legate de activele
| 36|
|
|
|
| imobilizate (sau grupurile destinate cedrii) |
|
|
|
|
| deinute n vederea vnzrii (ct. 653)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.5. Cheltuieli din reevaluarea
| 37|
|
|
|
| imobilizrilor necorporale i corporale
|
|
|
|
|
| (ct. 655)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.6. Cheltuieli privind investiiile
| 38|
|
|
|
| imobiliare (ct. 656)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.7. Cheltuieli privind activele biologice i| 9|
|
|
|
| produsele agricole (ct. 657) 3
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.8. Cheltuieli privind calamitile i alte | 40|
|
|
|
| evenimente similare (ct. 6587)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 15.9. Alte cheltuieli (ct. 6581 + 6582 +
| 41|
|
|
|
| 6583 + 6585 + 6588)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| Ajustri privind provizioanele (rd. 43 - 44) | 42|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 43|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 44|
|
|
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI DE EXPLOATARE - TOTAL (rd. 18 la 21 | 45|
|
|
| 22 + 23 + 26 + 29 + 32 + 42)
|
|
|
|
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA DIN EXPLOATARE:
|
|
|
|
|____________________________________________________|___|__________|__________|
|
| - Profit (rd. 17 - 45)
| 46|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 45 - 17)
| 47|
|
|
|____|_______________________________________________|___|__________|__________|
| 16.| Venituri din aciuni deinute la filiale (ct. | 48|
|
|
|
| 7611)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 17.| Venituri din aciuni deinute la entiti
| 49|
|
|
|
| asociate i entiti controlate n comun
|
|
|
|
|
| (ct. 7613)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 18.| Venituri din operaiuni cu titluri i alte
| 50|
|
|
|
| instrumente financiare (ct. 762)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 19.| Venituri din operaiuni cu instrumente
| 51|
|
|
|
| derivate (ct. 763)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 20.| Venituri din diferene de curs valutar
| 52|
|
|
|
| (ct. 765)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 21.| Venituri din dobnzi (ct. 766*)
| 53|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 54|
|
|
|
| entitile din grup
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 22.| Alte venituri financiare (ct. 7615 + 764 +
| 55|
|
|
|
| 767 + 768)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI FINANCIARE - TOTAL (rd. 48 + 49 + 50 +
| 56|
|
|
| 51 + 52 + 53 + 55)
|
|
|
|
|____________________________________________________|___|__________|__________|
| 23.| Ajustri de valoare privind imobilizrile
| 57|
|
|
|
| financiare i investiiile financiare deinute|
|
|
|
|
| ca active circulante (rd. 58 - 59)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 58|
|
|
|
|_______________________________________________|___|__________|__________|
|
| 59|
|
|
|____|_______________________________________________|___|__________|__________|
| 24.| Cheltuieli privind operaiunile cu titluri i | 60|
|
|
29
|
| alte instrumente financiare (ct. 661)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 25.| Cheltuieli privind operaiunile cu instrumente| 61|
|
|
|
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 26.| Cheltuieli privind dobnzile (ct. 666* - 7418)| 62|
|
|
|____|_______________________________________________|___|__________|__________|
|
| - din care, cheltuielile n relaia cu
| 63|
|
|
|
| entitile din grup
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 27.| Alte cheltuieli financiare (ct. 663 + 664 +
| 64|
|
|
|
| 665 + 667 + 668)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI FINANCIARE - TOTAL (rd. 57 + 60 + 61 + | 65|
|
|
| 62 + 64)
|
|
|
|
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA FINANCIAR():
| 66|
|
|
|____________________________________________________|
|__________|__________|
|
| - Profit (rd. 56 - 65)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 65 - 56)
| 67|
|
|
|____|_______________________________________________|___|__________|__________|
| VENITURI TOTALE (rd. 17 + 56)
| 68|
|
|
|____________________________________________________|___|__________|__________|
| CHELTUIELI TOTALE (rd. 45 + 65)
| 69|
|
|
|____________________________________________________|___|__________|__________|
| 28.| PROFITUL SAU PIERDEREA BRUT():
| 70|
|
|
|
|_______________________________________________|
|__________|__________|
|
| - Profit (rd. 68 - 69)
|
|
|
|
|
|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 69 - 68)
| 71|
|
|
|____|_______________________________________________|___|__________|__________|
| 29.| Impozitul pe profit curent (ct. 691)
| 72|
|
|
|____|_______________________________________________|___|__________|__________|
| 30.| Impozitul pe profit amnat (ct. 692)
| 73|
|
|
|____|_______________________________________________|___|__________|__________|
| 31.| Venituri din impozitul pe profit amnat
| 74|
|
|
|
| (ct. 792)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 32.| Alte impozite neprezentate la elementele de
| 75|
|
|
|
| mai sus (ct. 698)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
| 33.| PROFITUL SAU PIERDEREA NET() A PERIOADEI DE | 76|
|
|
|
| RAPORTARE:
|
|
|
|
|____|_______________________________________________|
|__________|__________|
|
| - Profit (rd. 70 - 72 - 73 + 74 - 75)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
|
| - Pierdere (rd. 71 + 72 + 73 - 74 + 75);
| 77|
|
|
|
| (rd. 72 + 73 + 75 - 70 - 74)
|
|
|
|
|____|_______________________________________________|___|__________|__________|
*1) La acest rnd se cuprind i drepturile colaboratorilor, stabilite potrivit
legislaiei muncii, care se preiau din rulajul debitor al contului 621 "Cheltuieli cu
colaboratorii", analitic "Colaboratori persoane fizice".
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
................
profesional ................

30
6.6. Structura formularului "Date informative" (cod 30), prevzut la pct. 2.1 alin.
(2)lit.c),esteurmtoarea:
Date informative la data de 30 iunie 2013

________
| cod 30 |
- lei |________|_____________________________________________________________________
| I. Date privind rezultatul nregistrat
|Nr.| Nr. uniti |
Sume
|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat profit
| 01|
|
|
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat pierdere
| 02|
|
|
|____________________________________________|___|______________|______________|
| Uniti care nu au nregistrat nici profit,| 03|
|
|
| nici pierdere
|
|
|
|
|____________________________________________|___|______________|______________|
| II. Date privind plile restante
|Nr.|Total|
Din care:
|
|
|rd.|(col.|_______________________|
|
|
|2 + |Pentru
|Pentru
|
|
|
|3)
|activitatea|activitatea|
|
|
|
|curent
|de
|
|
|
|
|
|investiii |
|____________________________________________|___|_____|___________|___________|
|
A
| B | 1 |
2
|
3
|
|____________________________________________|___|_____|___________|___________|
| Pli restante - total (rd. 05 + 09 + 15 la| 04|
|
|
|
| 19 + 23), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Furnizori restani - total (rd. 06 la 08), | 05|
|
|
|
| din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 06|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 07|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - peste 1 an
| 08|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetul
| 09|
|
|
|
| asigurrilor sociale - total (rd. 10 la
|
|
|
|
|
| 14), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru asigurri sociale de | 10|
|
|
|
| stat datorate de angajatori, salariai i |
|
|
|
|
| alte persoane asimilate
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru fondul asigurrilor
| 11|
|
|
|
| sociale de sntate
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuia pentru pensia suplimentar
| 12|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru bugetul asigurrilor | 13|
|
|
|
| pentru omaj
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - alte datorii sociale
| 14|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetele
| 15|
|
|
|
| fondurilor speciale i alte fonduri
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de ali creditori | 16|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 17|
|
|
|
31
| stabilit la bugetul de stat

|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 18|
|
|
|
| stabilit la bugetele locale
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Credite bancare nerambursate la scaden - | 19|
|
|
|
| total (rd. 20 la 22), din care:
|
|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 20|
|
|
|
|____________________________________________|___|_____|___________|___________|
| 21|
|
|
|
|____________________________________________|___|_____|___________|___________|
| - restante dup 1 an
| 22|
|
|
|
|____________________________________________|___|_____|___________|___________|
| Dobnzi restante
| 23|
|
|
|
|____________________________________________|___|_____|___________|___________|
| III. Numr mediu de salariai
|Nr.| 30 iunie 2012| 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Numr mediu de salariai
| 24|
|
|
|____________________________________________|___|______________|______________|
| Numrul efectiv de salariai existeni la | 25|
|
|
| sfritul perioadei, respectiv la data de |
|
|
|
| 30 iunie
|
|
|
|
|____________________________________________|___|______________|______________|
| IV. Dobnzi, dividende i redevene pltite|Nr.|
Sume
|
| n cursul perioadei de raportare.
|rd.|
|
| Subvenii ncasate i creane restante
|
|
|
|____________________________________________|___|_____________________________|
|
A
| B |
1
|
|____________________________________________|___|_____________________________|
| 26|
|
|
|
| fizice nerezidente, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 27|
|
|____________________________________________|___|_____________________________|
| 28|
|
|
|
| fizice nerezidente din statele membre ale |
|
|
| Uniunii Europene, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 29|
|
|____________________________________________|___|_____________________________|
| 30|
|
|
|
| juridice afiliate*) nerezidente, din care: |
|
|
|____________________________________________|___|_____________________________|
| 31|
|
|____________________________________________|___|_____________________________|
| 32|
|
|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 33|
|
|____________________________________________|___|_____________________________|
| 34|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 35|
|
|____________________________________________|___|_____________________________|
| 36|
|
|
|
| juridice nerezidente, potrivit prevederilor|
|
|
| art. 117 lit. h) din Legea nr. 571/2003
|
|
|
| privind Codul fiscal, cu modificrile i
|
|
|
| completrile ulterioare, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 37|
|
|____________________________________________|___|_____________________________|
| 38|
|
32

|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 39|
|
|____________________________________________|___|_____________________________|
| 40|
|
|
|
| juridice nerezidente, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 41|
|
|____________________________________________|___|_____________________________|
| Redevene pltite n cursul perioadei de
| 42|
|
| raportare pentru bunurile din domeniul
|
|
|
| public, primite n concesiune, din care:
|
|
|
|____________________________________________|___|_____________________________|
| - redevene pentru bunurile din domeniul
| 43|
|
| public pltite la bugetul de stat
|
|
|
|____________________________________________|___|_____________________________|
| Redeven minier pltit
| 44|
|
|____________________________________________|___|_____________________________|
| 45|
|
|
|
|
|
|
|____________________________________________|___|_____________________________|
| 46|
|
|____________________________________________|___|_____________________________|
| 47|
|
|
|
| nerezidente din statele membre ale Uniunii |
|
|
| Europene, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 48|
|
|____________________________________________|___|_____________________________|
| Subvenii ncasate n cursul perioadei de | 49|
|
|
|
|
|____________________________________________|___|_____________________________|
| - subvenii ncasate n cursul perioadei de| 50|
|
| raportare aferente activelor
|
|
|
|____________________________________________|___|_____________________________|
| - subvenii aferente veniturilor, din care:| 51|
|
|____________________________________________|___|_____________________________|
| - subvenii pentru stimularea ocuprii
| 52|
|
| forei de munc**)
|
|
|
|____________________________________________|___|_____________________________|
| Creane restante, care nu au fost ncasate | 53|
|
| la termenele prevzute n contractele
|
|
|
| comerciale i/sau n actele normative n
|
|
|
| vigoare, din care:
|
|
|
|____________________________________________|___|_____________________________|
| 54|
|
| sectorul majoritar sau integral de stat
|
|
|
|____________________________________________|___|_____________________________|
| 55|
|
| sectorul privat
|
|
|
|____________________________________________|___|_____________________________|
| V. Tichete de mas
|Nr.|
Sume
|
|
|rd.|
|
|____________________________________________|___|_____________________________|
|
A
| B |
1
|
|____________________________________________|___|_____________________________|
| Contravaloarea tichetelor de mas acordate | 56|
|
| salariailor
|
|
|
|____________________________________________|___|_____________________________|
| VI. Cheltuieli efectuate pentru activitatea|Nr.| 30 iunie 2012| 30 iunie 2013|
| de cercetare-dezvoltare***)
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli de cercetare-dezvoltare, din
| 57|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - din fonduri publice
| 58|
|
|
|____________________________________________|___|______________|______________|
| - din fonduri private
| 59|
|
|
33
|____________________________________________|___|______________|______________|
| VII. Cheltuieli de inovare****)
|Nr.|30 iunie 2012 | 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli de inovare - total (rd. 61 la
| 60|
|
|
| 63), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare finalizate n
| 61|
|
|
| cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare n curs de
| 62|
|
|
| finalizare n cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| - cheltuieli de inovare abandonate n
| 63|
|
|
| cursul perioadei
|
|
|
|
|____________________________________________|___|______________|______________|
| VIII. Alte informaii
|Nr.|30 iunie 2012 | 30 iunie 2013|
|
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| 64|
|
|
| necorporale (ct. 4094)
|
|
|
|
|____________________________________________|___|______________|______________|
| 65|
|
|
| corporale (ct. 4093)
|
|
|
|
|____________________________________________|___|______________|______________|
| Imobilizri financiare, n sume brute
| 66|
|
|
| (rd. 67 + 75), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| Aciuni deinute la entitile afiliate,
| 67|
|
|
| interese de participare, alte titluri
|
|
|
|
| imobilizate i obligaiuni, n sume brute |
|
|
|
| (rd. 68 la 74), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| 68|
|
|
|____________________________________________|___|______________|______________|
| 69|
|
|
|____________________________________________|___|______________|______________|
| 70|
|
|
|____________________________________________|___|______________|______________|
| 71|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament| 72|
|
|
| colectiv emise de rezideni
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni i pri sociale emise de
| 73|
|
|
| nerezideni
|
|
|
|
|____________________________________________|___|______________|______________|
| 74|
|
|
|____________________________________________|___|______________|______________|
| Creane imobilizate, n sume brute
| 75|
|
|
| (rd. 76 + 77), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane imobilizate n lei i exprimate | 76|
|
|
| n lei, a cror decontare se face n
|
|
|
|
| funcie de cursul unei valute (din ct. 267)|
|
|
|
|____________________________________________|___|______________|______________|
| - creane imobilizate n valut
| 77|
|
|
| (din ct. 267)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane comerciale, avansuri acordate
| 78|
|
|
| furnizorilor i alte conturi asimilate, n |
|
|
|
| sume brute (ct. 4092 + 411 + 413 + 418),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane comerciale externe, avansuri
| 79|
|
|
| acordate furnizorilor externi i alte
|
|
|
|
|
|
|
|
| (din ct. 4092 + din ct. 411 + din ct. 413 +|
|
|
|
| din ct. 418)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane comerciale nencasate la termenul | 80|
|
|
34
| stabilit (din ct. 4092 + din ct. 411 + din |

|
|
|
| ct. 413)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane n legtur cu personalul i
| 81|
|
|
| conturi asimilate (ct. 425 + 4282)
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
|
|
|
|
| 437 + 4382 + 441 + 4424 + 4428 + 444 +
|
|
|
|
| 445 + 446 + 447 + 4482), (rd. 83 la 87),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane n legtur cu bugetul
| 83|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - creane fiscale n legtur cu bugetul
| 84|
|
|
| statului (ct. 441 + 4424 + 4428 + 444 +
|
|
|
|
| 446)
|
|
|
|
|____________________________________________|___|______________|______________|
| - subvenii de ncasat (ct. 445)
| 85|
|
|
|____________________________________________|___|______________|______________|
| 86|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu bugetul
| 87|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| Creanele entitii n relaiile cu
| 88|
|
|
| entitile din grup (ct. 451)
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| sociale i bugetul statului nencasate la |
|
|
|
| termenul stabilit (din ct. 431 +
|
|
|
|
| din ct. 437 + din ct. 4382 + din ct. 441 + |
|
|
|
| din ct. 4424 + din ct. 4428 + din ct. 444 +|
|
|
|
| din ct. 445 + din ct. 446 + din ct. 447 + |
|
|
|
| din ct. 4482)
|
|
|
|
|____________________________________________|___|______________|______________|
| Creane din operaiuni cu instrumente
| 90|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte creane (ct. 453 + 456 + 4582 + 461 + | 91|
|
|
| 471 + 473), (rd. 92 la 94), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - decontri cu entitile asociate i
| 92|
|
|
| entitile controlate n comun, decontri |
|
|
|
| cu acionarii privind capitalul i
|
|
|
|
| decontri din operaiuni n participaie
|
|
|
|
| (ct. 453 + 456 + 4582)
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu persoanele
| 93|
|
|
|
|
|
| creanele n legtur cu instituiile
|
|
|
|
| publice (instituiile statului),
|
|
|
|
| (din ct. 461 + din ct. 471 + din ct. 473) |
|
|
|
|____________________________________________|___|______________|______________|
| - sumele preluate din contul 542 "Avansuri | 94|
|
|
| de trezorerie" reprezentnd avansurile de |
|
|
|
| trezorerie, acordate potrivit legii i
|
|
|
|
| nedecontate pn la data de 30.06.2013
|
|
|
|
| (din ct. 461)
|
|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi de ncasat (ct. 5187), din care:
| 95|
|
|
|____________________________________________|___|______________|______________|
| - de la nerezideni
| 96|
|
|
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor acordate
| 97|
|
|
| operatorilor economici*****)
|
|
|
|
|____________________________________________|___|______________|______________|
| Investiii pe termen scurt, n sume brute | 98|
|
|
| (ct. 505 + 506 + din ct. 508), (rd. 99 la |
|
|
|
| 105), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| 99|
|
|
|____________________________________________|___|______________|______________|
35

|100|
|
|
|____________________________________________|___|______________|______________|
|101|
|
|
|____________________________________________|___|______________|______________|
|102|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament|103|
|
|
| colectiv rezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni emise de nerezideni
|104|
|
|
|____________________________________________|___|______________|______________|
|105|
|
|
|____________________________________________|___|______________|______________|
| Alte valori de ncasat (ct. 5113 + 5114)
|106|
|
|
|____________________________________________|___|______________|______________|
| Casa n lei i n valut (rd. 108 + 109), |107|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei (ct. 5311)
|108|
|
|
|____________________________________________|___|______________|______________|
| - n valut (ct. 5314)
|109|
|
|
|____________________________________________|___|______________|______________|
| Conturi curente la bnci n lei i n
|110|
|
|
| valut (rd. 111 + 113), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei (ct. 5121), din care:
|111|
|
|
|____________________________________________|___|______________|______________|
| - conturi curente n lei deschise la bnci |112|
|
|
| nerezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| - n valut (ct. 5124), din care:
|113|
|
|
|____________________________________________|___|______________|______________|
| - conturi curente n valut deschise la
|114|
|
|
| bnci nerezidente
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte conturi curente la bnci i acreditive|115|
|
|
| (rd. 116 + 117), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - sume n curs de decontare, acreditive i |116|
|
|
| alte valori de ncasat, n lei (ct. 5112 + |
|
|
|
| 5125 + 5411)
|
|
|
|
|____________________________________________|___|______________|______________|
| - sume n curs de decontare i acreditive |117|
|
|
| n valut (din ct. 5125 + 5412)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii (rd. 119+ 122 + 125 + 128 + 131 + |118|
|
|
| 134 + 137 + 140 + 143 + 146 + 149 + 150 + |
|
|
|
| 154 + 156 + 157 + 162 + 163 + 164 + 165 + |
|
|
|
| 171), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| mprumuturi din emisiuni de obligaiuni, n|119|
|
|
| sume brute (ct. 161), (rd. 120 + 121), din |
|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|120|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|121|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi aferente mprumuturilor din
|122|
|
|
| emisiuni de obligaiuni, n sume brute
|
|
|
|
| (ct. 1681), (rd. 123 + 124), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|123|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|124|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare interne pe termen scurt
|125|
|
|
| (ct. 5191 + 5192 + 5197), (rd. 126 + 127), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|126|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|127|
|
|
|____________________________________________|___|______________|______________|
| Dobnzile aferente creditelor bancare
|128|
|
|
36
| interne pe termen scurt (din ct. 5198),

|
|
|
|
| (rd. 129 + 130), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|129|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|130|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen scurt
|131|
|
|
| (ct. 5193 + 5194 + 5195), (rd. 132 + 133), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|132|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|133|
|
|
|____________________________________________|___|______________|______________|
|
|
| pe termen scurt (din ct. 5198), (rd. 135 + |
|
|
|
| 136), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|135|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|136|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare pe termen lung (ct. 1621 + |137|
|
|
| 1622 + 1627), (rd. 138 + 139), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|138|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|139|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi aferente creditelor bancare pe
|140|
|
|
| termen lung (din ct. 1682), (rd. 141 +
|
|
|
|
| 142), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|141|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|142|
|
|
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen lung
|143|
|
|
| (ct. 1623 + 1624 + 1625), (rd. 144 + 145), |
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|144|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|145|
|
|
|____________________________________________|___|______________|______________|
|
|
| pe termen lung (din ct. 1682), (rd. 147 + |
|
|
|
| 148), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei
|147|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|148|
|
|
|____________________________________________|___|______________|______________|
| Credite de la trezoreria statului i
|149|
|
|
| dobnzile aferente (ct. 1626 + din ct.
|
|
|
|
| 1682)
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte mprumuturi i dobnzile aferente
|150|
|
|
| (ct. 166 + 167 + 1685 + 1686 + 1687),
|
|
|
|
| (rd. 151 + 152), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - n lei i exprimate n lei, a cror
|151|
|
|
| decontare se face n funcie de cursul unei|
|
|
|
| valute
|
|
|
|
|____________________________________________|___|______________|______________|
| - n valut
|152|
|
|
|____________________________________________|___|______________|______________|
| Valoarea concesiunilor primite (din ct.
|153|
|
|
| 167)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii comerciale, avansuri primite de la |154|
|
|
| clieni i alte conturi asimilate, n sume |
|
|
|
| brute (ct. 401 + 403 + 404 + 405 + 406 +
|
|
|
|
| 408 + 419), din care:
|
|
|
|
37
|____________________________________________|___|______________|______________|
| - datorii comerciale externe, avansuri
|155|
|
|
| primite de la clieni externi i alte
|
|
|
|
|
|
|
|
| (din ct. 401 + din ct. 403 + din ct. 404 + |
|
|
|
| (din ct. 405 + din ct. 406 + din ct. 408 + |
|
|
|
| (din ct. 419)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii n legtur cu personalul i
|156|
|
|
| conturi asimilate (ct. 421 + 422 + 423 +
|
|
|
|
| 424 + 426 + 427 + 4281)
|
|
|
|
|____________________________________________|___|______________|______________|
| Datorii n legtur cu bugetul asigurrilor|157|
|
|
|
|
|
|
| 437 + 4381 + 441 + 4423 + 4428 + 444 +
|
|
|
|
| 446 + 447 + 4481), (rd. 158 la 161), din
|
|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - datorii n legtur cu bugetul
|158|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - datorii fiscale n legtur cu bugetul
|159|
|
|
| statului (ct. 441 + 4423 + 4428 + 444 +
|
|
|
|
| 446)
|
|
|
|
|____________________________________________|___|______________|______________|
|160|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu bugetul
|161|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| Datoriile entitii n relaiile cu
|162|
|
|
| entitile din grup (ct. 451)
|
|
|
|
|____________________________________________|___|______________|______________|
| Sume datorate acionarilor (ct. 455)
|163|
|
|
|____________________________________________|___|______________|______________|
| Datorii din operaiuni cu instrumente
|164|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| Alte datorii (ct. 269 + 453 + 456 + 457 + |165|
|
|
| 4581 + 462 + 472 + 473 + 478 + 509), (rd. |
|
|
|
| 166 la 170), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - decontri cu entitile asociate i
|166|
|
|
| entitile controlate n comun, decontri |
|
|
|
| cu acionarii privind capitalul, dividende |
|
|
|
| i decontri din operaiuni n participaie|
|
|
|
| (ct. 453 + 456 + 457 + 4581)
|
|
|
|
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu persoanele
|167|
|
|
|
|
|
| datoriile n legtur cu instituiile
|
|
|
|
| publice (instituiile statului)*1)
|
|
|
|
| (din ct. 462 + din ct. 472 + din ct. 473) |
|
|
|
|____________________________________________|___|______________|______________|
| - subvenii nereluate la venituri
|168|
|
|
| (din ct. 472)
|
|
|
|
|____________________________________________|___|______________|______________|
| - vrsminte de efectuat pentru imobilizri|169|
|
|
| financiare i investiii pe termen scurt
|
|
|
|
| (ct. 269 + 509)
|
|
|
|
|____________________________________________|___|______________|______________|
| - venituri n avans aferente activelor
|170|
|
|
| primite prin transfer de la clieni
|
|
|
|
| (ct. 478)
|
|
|
|
|____________________________________________|___|______________|______________|
| Dobnzi de pltit (ct. 5186)
|171|
|
|
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor primite de la
|172|
|
|
| operatorii economici *****)
|
|
|
|
|____________________________________________|___|______________|______________|
| Capital subscris vrsat (ct. 1012), din
|173|
|
|
| care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - aciuni cotate*2)
|174|
|
|
38
|____________________________________________|___|______________|______________|
| - aciuni necotate*3)
|175|
|
|
|____________________________________________|___|______________|______________|
| - pri sociale
|176|
|
|
|____________________________________________|___|______________|______________|
| - capital subscris vrsat de nerezideni
|177|
|
|
| (din ct. 1012)
|
|
|
|
|____________________________________________|___|______________|______________|
| Brevete i licene (din ct. 205)
|178|
|
|
|____________________________________________|___|______________|______________|
| IX. Informaii privind cheltuielile cu
|Nr.|30 iunie 2012 | 30 iunie 2013|
| colaboratorii
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
| Cheltuieli cu colaboratorii (ct. 621)
|179|
|
|
|____________________________________________|___|______________|______________|
| X. Informaii privind bunurile din domeniul|Nr.|30 iunie 2012 | 30 iunie 2013|
| public al statului
|rd.|
|
|
|____________________________________________|___|______________|______________|
|
A
| B |
1
|
2
|
|____________________________________________|___|______________|______________|
|
|
| statului aflate n administrare
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| statului aflate n concesiune
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| statului nchiriate
|
|
|
|
|____________________________________________|___|______________|______________|
| XI. Capital social vrsat (ct. 1012),
|183|
|
|
| (rd. 184 + 187 + 191 + 192 + 193 + 194),
|
|
|
|
| din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de instituii publice (rd. 185 + |184|
|
|
| 186 ), din care:
|
|
|
|
|____________________________________________|___|______________|______________|
|185|
|
|
| subordonare central;
|
|
|
|
|____________________________________________|___|______________|______________|
|186|
|
|
| subordonare local;
|
|
|
|
|____________________________________________|___|______________|______________|
|187|
|
|
| capital de stat, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
| - cu capital integral de stat;
|188|
|
|
|____________________________________________|___|______________|______________|
| - cu capital majoritar de stat;
|189|
|
|
|____________________________________________|___|______________|______________|
| - cu capital minoritar de stat;
|190|
|
|
|____________________________________________|___|______________|______________|
| - deinut de regii autonome
|191|
|
|
|____________________________________________|___|______________|______________|
|192|
|
|
| capital privat
|
|
|
|
|____________________________________________|___|______________|______________|
| - deinut de persoane fizice
|193|
|
|
|____________________________________________|___|______________|______________|
| - deinut de alte entiti
|194|
|
|
|____________________________________________|___|______________|______________|
| XII. Dividende ale companiilor naionale, |195|
|
|
| societilor naionale i societilor
|
|
|
|
| comerciale de stat i vrsminte ale
|
|
|
|
| regiilor autonome, pltite n perioada de |
|
|
|
|
|
|
|
|____________________________________________|___|______________|______________|
| - dividende/vrsminte aferente anului
|196|
|
|
| 2012, pltite n perioada de raportare
|
|
|
|
| ctre instituii publice, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| central;
|
|
|
|
|____________________________________________|___|______________|______________|
39

|
|
| local;
|
|
|
|
|____________________________________________|___|______________|______________|
| - dividende/vrsminte din profitul aferent|199|
|
|
| exerciiilor anterioare anului 2012,
|
|
|
|
| pltite n perioada de raportare ctre
|
|
|
|
| instituii publice, din care:
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| central;
|
|
|
|
|____________________________________________|___|______________|______________|
|
|
| local.
|
|
|
|
|____________________________________________|___|______________|______________|
*) Pentru statutul de "persoane juridice afiliate" se vor avea n vedere
prevederile art. 124^20 lit. b) din Legea nr. 571/2003, cu modificrile i completrile
ulterioare.
**) Subvenii pentru stimularea ocuprii forei de munc (transferuri de la
bugetul statului ctre angajator) - reprezint sumele acordate angajatorilor pentru plata
absolvenilor instituiilor de nvmnt, stimularea omerilor care se ncadreaz n munc
nainte de expirarea perioadei de omaj, stimularea angajatorilor care ncadreaz n munc pe
perioad nedeterminat omeri n vrst de peste 45 ani, omeri ntreintori unici de familie
sau omeri care n termen de 3 ani de la data angajrii ndeplinesc condiiile pentru a
solicita pensia anticipat parial sau de acordare a pensiei pentru limita de vrst ori
pentru alte situaii prevzute prin legislaia n vigoare privind sistemul asigurrilor pentru
omaj i stimularea ocuprii forei de munc.
***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetaredezvoltare, respectiv cercetarea fundamental, cercetarea aplicativ, dezvoltarea tehnologic
i inovarea, stabilite potrivit prevederilor Ordonanei Guvernului nr. 57/2002, aprobat cu
modificri i completri prin Legea nr. 324/2003, cu modificrile i completrile ulterioare.
****) Cheltuielile de inovare se determin potrivit Regulamentului (CE) nr.
1.450/2004 al Comisiei din 13 august 2004.
*****) Operatorii economici nu cuprind entitile prevzute la art. 5 din ordin,
societile reclasificate n sectorul administraiei publice i instituiile fr scop
lucrativ n serviciul gospodriilor populaiei.
*1) n categoria "Alte datorii n legtur cu persoanele fizice i persoanele
juridice, altele dect datoriile n legtur cu instituiile publice (instituiile statului)"
nu se vor nscrie subveniile aferente veniturilor existente n soldul contului 472.
care sunt negociabile i tranzacionate, potrivit legii.
care nu sunt tranzacionate.
Administrator
Numele i prenumele
.....................
Semntura
.....................
tampila unitii
ntocmit
Numele i prenumele
.....................
Calitatea
.....................
Semntura
................
profesional ................


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1

(2) Programul de asisten este pus la dispoziia entitilor gratuit de unitile

5. Operatorii economici prevzui de Ordinul ministrului finanelor publice nr.

A. Coninutul de informaii al formularelor de raportare contabil la data de 30

6.1. Structura formularului "Situaia activelor, datoriilor i capitalurilor proprii"

Judeul ................. |_|_| Forma de proprietate .............. |_|_|

Activitatea preponderent (denumire clas

Situaia activelor, datoriilor i capitalurilor proprii la data de 30 iunie 2013

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

Contul de profit i pierdere la data de 30 iunie 2013

| 5.| a) Cheltuieli cu materiile prime i

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

| Venituri brute din dobnzi pltite de

| la termenele prevzute n contractele

| colectiv emise de rezideni

| publice (instituiile statului)*1) (din ct.|

Nr. de nregistrare n organismul

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

B. Coninutul de informaii al formularelor de raportare contabil la data de 30

6.4. Structura formularului "Situaia activelor, datoriilor i capitalurilor proprii"

Judeul ................. |_|_|

Forma de proprietate .............. |_|_|

Situaia activelor, datoriilor i capitalurilor proprii la data de 30 iunie 2013

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

Date informative la data de 30 iunie 2013

| stabilit la bugetul de stat

| persoanele juridice romne ctre persoane |

| stabilit (din ct. 4092 + din ct. 411 + din |

| - aciuni necotate emise de rezideni

| interne pe termen scurt (din ct. 5198),

| - ctre instituii publice de subordonare |198|

Raportrile contabile la 30 iunie 2013 sunt semnate de persoanele n drept,

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