TERMENI CHEIE UTILIZAI N CADRUL

PROIECTULUI DE CONSOLIDARE,
BROURII IFRS 2008, IPSAS 2008

EN

Term in English
[Amount] recoverable
Corridor
Cost of sales method
public-to-private service concession
arrangement
a period beginning before

Romanian
[Valoare] recuperabil
"Coridor"
Metoda "costului vnzrilor"
angajament de concesiune a serviciilor de tip
public- privat
O perioad care ncepe anterior datei de...

6
7
8
9
10

EN
EN
EN
EN
EN

Ability
Abnormal amounts
Acceptable under IFRSs
According to
account for

capacitate
Valori neobinuite
Acceptabil conform cu IFRS-urile
Conform
A contabiliza

11
12
13

EN
EN
EN

14

EN

Accountability of management
Accounting
Accounting and Reporting by Retirement
Benefit Plans
accounting arbitrage

Rspunderea conducerii
Contabilitate
Contabilitatea i raportarea fondurilor
(planurilor) de pensii
arbitraj contabil

15
16
17

EN
EN
EN

18
19
20
21
22
23

EN
EN
EN
EN
EN
EN

24
25
26
27
28
29
30
31

EN
EN
EN
EN
EN
EN
EN
EN

1
2
3
4

EN
EN
EN
EN

Accounting basis
Accounting estimate
Accounting for Government Grants and
Disclosure of Government Assistance

baza de contabilitate
Estimare contabil
Contabilitatea subveniilor guvernamentale i
prezentarea informaiilor legate de asistena
guvernamental
accounting for inventories
Contabilitatea stocurilor
Accounting for Investments in Associates
Contabilitatea investiiilor n entiti asociate
Accounting income
Venit contabil
Accounting model
Model contabil
Accounting period
Perioad contabil
Accounting Policies, Changes in Accounting Politici contabile, modificri ale estimarilor
Estimates and Errors
contabile si erori
Accounting policy
Politic contabil
Accounting principle
Principiu contabil
Accounting profit
Profit contabil
Accounting record
Eviden contabil
Accounting treatment
Tratament contabil
Accounts receivable
Conturi de creane
Accrual accounting
Contabilitate de angajamente
Accrual accounting
Contabilitate de angajamente

Source
KT
KT
KT
IFRIC 12
IFRS 2
IFRIC 4
IFRS 1
IAS 2
IFRS 1
KT
IAS 26
IFRIC 13 BC
IPSAS
KT
IAS 20

IAS 2
IAS 28
KT
KT
KT
IAS 8
KT
KT
KT
KT
KT
KT

Context

32
33

EN
EN

Accrual basis
Accruals are part of trade and other
payables, whereas provisions

Baza de angajamente
angajamentele sunt contabilizate adesea
utiliznd contul furnizori sau creditori diveri n
timp ce provizioanele

KT
IAS 37

34

EN

accrued expenses

Cheltuieli angajate

IAS 12

35
36

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Datorii angajate
(Amortizare, dobnd, profit sau pierdere)
cumulat()
Profit sau pierdere cumulat()
Absene compensate cumulate
A atinge comparabilitatea
dobndit
Entitate dobndit
Fond comercial dobndit
dobndit ntr-o combinare de ntreprinderi
Entitate dobndit
Dobnditor
Achiziie
Data achiziiei
Metoda achiziiei

KT
IFRS 1

37
38
39
40
41
42
43
44
45
46
47
48

Accrued liabilities
Accumulated (amortisation, interest, profit or
loss)
Accumulated profit or loss
Accumulating compensated absences
Achieve comparability
acquired
acquired entity
acquired goodwill
acquired in a business combination
Acquiree
Acquirer
Acquisition
acquisition date
acquisition method

IFRS 3
IFRS 3
IFRS 3
KT
KT
KT
IFRS 3
IFRS 3 revised

49
50
51
52

EN
EN
EN
EN

Active market
active use
actively marketed
actual

Pia activ
Utilizare activ
Tranzacionat activ
Real

KT
IFRS 5
IFRS 5
IAS 2

53
54

EN
EN

actual amounts
actual period

valori curente
Perioada curent

IPSAS 23
IFRS 7

55
56
57
58

EN
EN
EN
EN

59
60
61
62
63
64
65
66

EN
EN
EN
EN
EN
EN
EN
EN

Actual period
Actuarial assumptions
Actuarial gains and losses
Actuarial present value of promised
retirement benefits
Actuarial valuation
Actuarial valuation method
Additional comparative information
Additional consideration
additional disclosure
Addressed
Addressed
Adjust for consolidation procedures

Perioada curent
Ipoteze actuariale
Ctiguri i pierderi actuariale
Valoarea actualizat actuarial a pensiilor
promise/estimate
Evaluare actuarial
Metoda evalurii actuariale
Informaii comparative suplimentare
Contraprestaie / contravaloare suplimentar
Prezentare suplimentar de informaii
tratate
tratate
Ajustare n scopul procedurilor de consolidare

KT
KT
IFRS 1

KT
KT
KT
KT
KT
IFRS 1
KT
IFRS 5
IAS 37
IAS 37
IFRS 1

67

EN

Adjusted weighted-average shares

68

EN

69
70
71

EN
EN
EN

Adjusting event [after the balance sheet

date]
adjustment
administering claims
administering claims

Medie ponderat ajustat a numrului de

aciuni
Eveniment care conduce la ajustarea situaiilor
financiare [ulterior datei bilanului]
Ajustare
administrarea cererilor
Administrare a cererilor

IAS 33

72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Administrative expenses
Admission fees
Advance
adverse economic consequences
adverse event
After-tax amount
age
age
Agency
Aggregate
Aggregate amount
Aggregate amount
Aggregate amount
Aggregation
aggregation criteria
agreement

Cheltuieli administrative
Taxe de acces
Avans
Consecine economice defavorabile
Eveniment defavorabil
Valoare dup impozitare
Scaden
Scaden
Reprezentare
Agregat
valoare agregat
valoare agregat
Valoare agregat
Agregare
Criterii de agregare
Acord

KT
KT
KT
IFRS 2
IFRS 4
IAS 33
IAS 39
IAS 39
KT
KT

88
89
90
91
92
93
94

EN
EN
EN
EN
EN
EN
EN

Agreement date
Agricultural activity
Agricultural crops have been harvested
Agricultural crops have been harvested
agricultural produce
Agriculture

Data acordului
Activitate agrigol
culturile agricole au fost recoltate
culturile agricole au fost recoltate
produse agricole
Agricultur

all the following apply

se aplic toate cerinele urmtoare

IFRS 3
IAS 2
IAS 2
IAS 2
KT
IAS 41
IAS 28

95
96
97
98
99

EN
EN
EN
EN
EN

Allocation
allocation method
Allowance
allowance account

Alocare
metoda de alocare
Provizion / Deducere
Cont de provizion pentru depreciere

allowances

provizioane / deduceri

KT
IFRIC 13 BC
KT
IFRS 7
IFRS 3

100
101

EN
EN

Allowed alternative treatment

amended

Tratament alternativ permis

Modificat

KT
SIC 5

102
103
104

EN
EN
EN

Amendment
American share option
Amortisation

modificare
Opiune pe aciuni de tip american
Amortizare

IAS 1
IFRS 2
KT

KT
IFRS 5
IAS 19
IAS 19

KT
IFRS 8 BC
IAS 2

105
106
107
108

EN
EN
EN
EN

109
110
111
112

EN
EN
EN
EN

113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

139
140
141
142
143

EN
EN
EN
EN
EN

Amortisation method
Amortisation period
Amortised cost
Amortised cost of a financial asset or
financial liability
amount of inventories
amount payable
Amount per share
Amounts recognised [in the balance sheet
and income statement]
Analysis
Annual budget
Annual leave
Annual periods
annuitant
annuitisation
annuity
Antidilution
Antidilutive
Appendix
Application of Requirements
application supplement
appraisal
appropriation
appropriation bill
approved budget
Arms length transaction
Arrangement
Asking price
Assess
assessing whether
Asset
asset exchange transactions
asset management
Assets acquired
Assets held by a long-term employee benefit
fund
assets retired from active use
Associate
at the discretion of an entity
Attributable overheads
Audit report

Metod de amortizare
Perioad de amortizare
Cost amortizat
Cost amortizat al unui activ financiar sau al
unei datorii financiare
valoarea stocurilor
Valoare de pltit
Valoare pe aciune
Sume recunoscute(n bilan i n situaia
veniturilor)
Analiz
Buget anual
Concediu anual
Perioade anuale
Beneficiarul anuitii
Anuitizare
Anuitate
Anti-diluare
Anti-diluant
Anex
Aplicarea dispoziiilor
Supliment de aplicare
Evaluare
acordare
legea bugetului
buget aprobat
Tranzacie desfurat n condiii obiective
angajament
Pre cerut
A evalua / stabili / determina
evaluarea msurii n care
Activ
Tranzacii de schimb de active
gestionarea activelor
Active dobndite
Active deinute de un fond de beneficii ale
angajailor pe termen lung
Active scoase din uz
Entitate asociat
este de competena exclusiv a entitii
Cheltuielile de regie de atribuit
Raport de audit

KT
KT
IFRS 1
KT
IAS 2
IFRS 3
IAS 33
KT
KT
KT
IAS 33
IFRS 4
IFRS 4
IFRS 4
IAS 33
IAS 33
KT
IFRS 1
IFRS 3
IFRS 3
IPSAS
IPSAS
IPSAS
KT
KT
KT
KT
IAS 16
IAS 16
IFRS 1
KT
IFRS 5
KT
IAS 2
IFRS 1

144

EN

Authorise [financial statements for issue]

authorised for issue
authoritative guidance

A aproba [situaiile financiare n vederea

emiterii]
aprobat n vederea publicrii
ndrumri cu valoare de norm

145
146

EN
EN

147
148

KT
IAS 10
IAS 1

EN
EN

Available-for-sale financial assets

award credits

Active financiare disponibile pentru vnzare

Credite-premiu

KT
IFRIC 13

149

EN

bad debt

Client incert

IAS 2

150

EN

balance

Sold

151
152
153
154
155
156
157
158
159
160
161
162
163

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Balance sheet
Balance sheet date
Balance sheet liability method
balanced scorecard
Bank
Bank overdraft
Bankruptcy
bargain purchase
Basic earnings per share
basis adjustment
Basis for Conclusions
basis point
beginning on or after 1 January 2005

164

EN

beginning on or after 1 January

Bilan
Data bilanului
Metoda datoriei bilaniere
tablou de bord
Banc
Descoperit de cont
Faliment
Cumprare n condiii avantajoase
Rezultat pe aciune - de baz
Ajustare a bazei
Baz pentru concluzii
Puncte de baz
Care ncep la 1 ianuarie 2005 sau ulterior
acestei date
Care ncep la 1 ianurie sau ulterior acestei date

IFRS 2

165
166
167
168
169
170
171

EN
EN
EN
EN
EN
EN
EN

Benchmark treatment
beneficial contracts
Benefit
Benefit obligation
Benefit to users
Best estimate
between knowledgeable willing parties

Tratament de baz
Contracte care pot genera beneficii
Beneficiu
Obligaie privind beneficiile
Avantajul utilizatorilor
Cea mai bun estimare
ntre pri interesate i n cunotin de cauz

KT
IFRS 3
KT
IFRS 1
IFRS 1
KT
IFRS 2

172
173
174
175
176
177
178

EN
EN
EN
EN
EN
EN
EN

Bias
Bid bonds
Bid price
bid-ask spread
Binding sale agreement
binomial
Biological asset

Influen
Garanie de participare la licitaie
pre de ofert
Marj de licitaie
Contract de vnzare irevocabil
Binomial
Activ biologic

KT
KT
KT
IAS 39
KT
IFRS 2
KT

KT
KT
KT
KT
KT
KT
IFRS 3
KT
IAS 39
IFRS 1
IFRS 7B
IFRS 2

179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Biological transformation
Black-Scholes-Merton formula
Board of directors
Bonus issue
Bonus plan
book of contracts
Book value
Borrowing costs
borrowings
Bottom-up test
brokers and dealers
broker-traders
brought together
Budgetary basis
build-operate-transfer
burdensome
business
Business combination
business combination involving entities or
businesses under common control

Transformare biologic
Formula Black-Scholes-Merton
Consiliu de Administraie
Emisiune de aciuni gratuite
Plan de prime
Portofoliu de contracte
Portofoliu de contracte
Costurile ndatorrii
mprumuturi
Test "de la baz la vrf"
brokeri i dealeri
brokeri- traderi
sunt reunite
baza bugetara
Construire-exploatare-transfer
mpovrtor
Afacere/ activitate/ ntreprindere
Combinare de ntreprinderi
Combinare de ntreprinderi care implic entiti
sau ntreprinderi aflate sub control comun

KT
IFRS 2
KT
IAS 33
KT
IFRS 4
KT
KT
IAS 19
KT
IAS 39
IAS 2
IFRS 3
IPSAS
IFRIC 12
IFRS 4
IFRS 3
KT
IFRS 3

198
199

EN
EN

EN

Combinare de ntreprinderi
Combinri de ntreprinderi - "Data schimbului"
i valoarea just a instrumentelor de capitaluri
proprii
Combinri de ntreprinderi - Clasificare fie ca
achiziii, fie ca uniuni de interese

IFRS 3
SIC 28

200

Business Combinations
Business Combinations Date of
Exchange and Fair Value of Equity
Instruments
Business Combinations - Classification
either as Acquisitions or Unitings of Interests

201

EN

202

EN

Business Combinations - Subsequent

Adjustment of Fair Values and Goodwill
Initially Reported
business practice

Combinri de ntreprinderi - Ajustarea ulterioar SIC 22

a valorilor juste i a fondului comercial
raportate iniial
Practic de afaceri
IAS 2

203
204
205
206
207

EN
EN
EN
EN
EN

Business segment
Business unit
But not limited to
Buying segment
By reducing the sales value of the inventory
by the appropriate percentage gross margin

208
209
210

EN
EN
EN

By-product
Call options
Callable

Segment de activitate
Unitate operaional
fr a se limita la
Segment de cumprare
Prin deducerea din preul de vnzare al
stocurilor a procentului corespunztor de marja
brut
Produs secundar
Opiuni call/ de cumprare
Rscumprabil nainte de scaden

SIC 9

KT
KT
KT
IAS 2

KT
KT
KT

211
212
213

EN
EN
EN

Cap
"Cap" / Cu limit maxim
cap and trade scheme
plan de plafon i comercializare
capacity resulting from planned maintenance capacitate rezultat din ntreinerea planificat

KT
IFRIC 3
IAS 2

214

EN

capacity resulting from planned maintenance Capacitate rezultat din ntreinerea planificat IAS 2

215

EN

216
217
218

capacity resulting from planned maintenance capacitate rezultat din ntreinerea planificat

IAS 2

EN
EN
EN

Capital
capital appreciation
Capital asset pricing model

KT
IAS 40
KT

219
220
221
222
223
224
225
226

EN
EN
EN
EN
EN
EN
EN
EN

Capital contribution
Capital expenditure
Capital gain
Capital maintenance
Capital maintenance adjustment
Capitalisation
Capitalisation of interest
capped interest rate

227
228
229
230
231
232
233

EN
EN
EN
EN
EN
EN
EN

Mecanism de restricionare
nregistrat
contabilizat la cost
A reporta
Valoare contabil
Valoare contabil (a investiiei imobiliare)
Valoare contabil (a imobilizarilor corporale)

234
235
236
237
238
239
240

EN
EN
EN
EN
EN
EN
EN

capping mechanism
Carried at
Carried at cost
Carry forward
Carrying amount
Carrying amount (of investment property)
Carrying amount (of property, plant and
equpment)
Carrying amount of a liability
Carrying amount of an asset
Cash
cash alternative
Cash basis
cash effect

alternativ monetar
Contabilitate de cas
Efect de trezorerie

241
242
243

EN
EN
EN

Cash equivalents
Cash flow
cash flow hedge

244

EN

Cash flow risk

Echivalente de numerar
Flux de trezorerie
Acoperire mpotriva riscului asociat fluxurilor de
trezorerie
Risc asociat fluxurilor de trezorerie

Capital
Creterea valorii capitalului
Model de determinare a valorii activelor de
capital (CAPM)
Aport la capital
Cheltuieli de capital
Ctig de capital
Meninerea capitalului
Ajustare pentru meninerea capitalului
Capitalizare
Capitalizarea dobnzii
Rat de dobnd plafonat/ cu plafon maxim

Valoare contabil a unei datorii

Valoare contabil a unui activ
Numerar / Disponibil

KT
KT
KT
KT
KT
KT
KT
IFRS 7 IG
IFRIC 12 AG
KT
KT
KT
IPSAS
IPSAS
IPSAS
IPSAS
KT
IFRIC 17
IFRIC 17
KT
IAS 7
KT
KT
IAS 32
KT

245

EN

246
247
248
249
250
251
252
253
254
255
256
257
258

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

259
260
261
262
263
264
265
266
267
268

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

269
270
271
272
273
274

EN
EN
EN
EN
EN
EN

275
276
277
278
279
280
281

EN
EN
EN
EN
EN
EN
EN

Cash flow statement = Statement of cash

flows
Cash Flow Statements
Cash generating asset
Cash generating unit
Cash inflow
Cash on hand
Cash outflow
Cash payments
cash price equivalent
Cash proceeds
cash surrender value
cash... Is restricted from being exchanged
cash-settled share option
cash-settled share-based payment
transaction
Catastrophe bond
catastrophe provisions
cedant
Certificates of deposit
Cessation (of capitalisation)
Chief executive officer
Chief operating decision maker
Claim
Claims
Claims handling costs

Class A preference share

Class of assets
class of financial asset
class of property, plant and equipment
Classification
Classification of Financial Instruments
Contingent Settlement Provisions
classification of inventory
classified as
classified as
Classified as held for sale
Classified as held for sale
clean-up call
close members of the family of an individual

Situaia fluxurilor de trezorerie

KT

Situaii ale fluxurilor de trezorerie

Activ generator de numerar
Unitate generatoare de numerar
Intrare de numerar
Disponibil n cas i la bnci
Ieire de numerar
Pli n numerar
Echivalent n numerar al preului
ncasri n numerar
Valoare de rscumprare n numerar
numerar...este interzis schimbarea
Opiune pe aciuni decontat n numerar
Tranzacie cu plata pe baz de aciuni, cu
decontare n numerar
Obligaiune "catastrof"
Provizioane pentru catastrofe
Cedent
Certificate de depozit
ncetare (a capitalizrii)
Director executiv
Principalul factor decizional operaional
Pretenie/ despgubire
despgubiri / pretenii
Costuri de instrumentare a cererilor de
despgubire

IAS 7
IPSAS
KT
KT
KT
KT
KT
IAS 16
KT
IFRS 4

Aciune preferenial de clas A

Clas de active
clas de active financiare
clas de imobilizri corporale
Clasificare
Clasificarea instrumentelor financiare Prevederi pentru decontri contingente
Clasificarea stocurilor
clasificat drept
clasificat drept
clasificat drept deinut n vederea vnzrii
clasificat drept deinut n vederea vnzrii
opiune call clean-up
Membri apropiai ai familiei unui individ

IAS 33
KT
IAS 32
IAS 16, IPSAS
KT
SIC 5

IAS 32
IFRS 2
IFRS 4
IFRS 4
IFRS 4
KT
KT
KT
IFRS 8
KT
IFRS 4

IAS 2

IFRS 3
IFRS 3
IAS 39
IAS 24, IPSAS

282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

314
315
316
317
318
319
320
321

EN
EN
EN
EN
EN
EN
EN
EN

Closing market prices

Closing rate
collar
Collateral
Collateralised (asset, borrowing)
Collectability
Collection
collective marks
collective power
combined instrument
Commencement
commencement of the lease term
commercial loans
commercial paper facilities
commercial substance
commercially viable quantities of mineral
resources
Commission
Commitment
Commodity
Comparability
Comparability over time
Comparable basis
Comparable interim period
Comparative balance sheet
Comparative information
Compensated absences
competitve harm exemption
complementary assets
complete set of financial statements
Completeness
compliance period
Compliance with International Accounting
Standards
Component
Composite social security programs
Compound financial instruments
Compound instrument
Concentration of (credit etc) risk

condensed
Condensed financial statements
condensed financial statements

Preuri de nchidere ale pieei

Curs de nchidere
collar
Garanii reale
(Activ, mprumut) garantat
Grad de colectare / Colectabilitate
Colectare
Mrci colective
Putere colectiv
Instrument combinat
nceput
nceputul perioadei de leasing
Credit comercial
Faciliti cu efecte comerciale
coninut comercial
Cantiti de resurse minerale viabile din punct
de vedere comercial
Comisie
Angajament
Marf
Comparabilitate
Comparabilitate n timp
Baza de comparaie
Perioad interimar comparabil
Bilan comparativ
Informaii comparative
Absene compensate
derogarea pentru "prejudiciu competitiv"
Active complementare
Set complet de situaii financiare
Exhaustivitate
Perioad de conformitate
Conformitate cu Standardele Internaionale de
Contabilitate
Component
Programe diversificate de asigurri sociale
Instrumente financiare compuse
Instrument compus
Concentrare a riscului (de credit etc.)
simplificate
Situaii financiare simplificate
Situaii financiare simplificate

IAS 33
KT
IAS 32
KT
KT
KT
KT
IFRS 3 I.E.
IFRS 3
IAS 39
KT
IAS 17
IFRS 7 IG
IFRS 7 IG
IAS 16
IFRS 6
KT
KT
KT
KT
IFRS 1
IPSAS
IFRS 1
IFRS 1
KT
KT
IFRS 8 BC
IFRS 3
IAS 1 revised App A
KT
IFRIC 3
KT
KT
IPSAS
KT
KT
KT

IAS 1

322
323
324
325
326
327
328
329

EN
EN
EN
EN
EN
EN
EN
EN

Conditions on transferred assets

confidence level
configuration of the cash flows
consensus
Consequential amendment
consideration
Consistency - Alternative Methods
Consistency - Capitalisation of Borrowing
Costs
Consistency - Different Cost Formulas for
Inventories
Consistent with
Consolidated and Separate Financial
Statements
Consolidated balance sheet
Consolidated financial statements
Consolidated Financial Statements and
Accounting for Investments in Subsidiaries

Conditii impuse activelor transferate

nivel de ncredere
Configurare a fluxurilor de trezorerie
consens
modificare care decurge / rezult ...
Contraprestaie
Consecven - Metode alternative
Consecven - Capitalizarea costurilor
ndatorrii
Consecven - Diferite metode de determinare
a costului stocurilor
coerent cu
Situaii financiare consolidate i individuale

IPSAS
IFRS 7B
IAS 16
IFRIC 13
IFRS 1
IAS 16
SIC 18
SIC 2

330

EN

331
332

EN
EN

333
334
335

EN
EN
EN

Bilan consolidat
Situaii financiare consolidate
Situaii financiare consolidate i contabilitatea
investiiilor n filiale

IFRS 1
KT
IAS 27 [old title]

336
337
338
339

EN
EN
EN
EN

Grup consoilidat
Consolidare
Ajustri de consolidare
Consolidarea i metoda punerii n echivalen drepturi de vot poteniale i alocarea
participaiilor n capitalurile proprii
Scopuri ale consolidrii
Consolidare - Entiti cu scop special
Contract de construcie
Contracte de construcie
Servicii de construire sau mbuntire
Obligaie implicit
Contingen
Activ contingent
Contraprestaie contingent

KT
KT
IFRS 3
SIC 33

EN
EN
EN
EN
EN
EN
EN
EN
EN

Consolidated group
Consolidation
consolidation adjustments
Consolidation and Equity Method Potential
Voting Rights and Allocation of Ownership
Interests
Consolidation purposes
ConsolidationSpecial Purpose Entities
Construction contract
Construction Contracts
construction or upgrade services
Constructive obligation
Contingency
Contingent asset
contingent consideration

340
341
342
343
344
345
346
347
348
349
350
351
352

EN
EN
EN
EN

Contingent liability
Contingent rent
contingent settlement provision
Contingent share agreement

KT
KT
IAS 32
IAS 33

353

EN

Contingently issuable shares

354

EN

continuing involvement

Datorie contingent
Chirie contingent
prevederi pentru decontri contingente
Contract condiionat/contingent privind
emisiunea de aciuni
Aciuni care pot fi emise n mod
condiionat/contingent
implicare continu

SIC 1
IFRS 1
IAS 27

IFRS 1
SIC-12
KT
IAS 11
IFRIC 12
KT
KT
KT
IFRS 3 revised

IAS 33
IAS 39

355
356
357
358

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Continuing operations
Contract
Contractor
Contracts that may be settled in (ordinary)
shares or cash
Contractual arrangement
contractual cash flows
contractual maturity analysis
contractual obligation
contractual rights
contributed capital
Contribution
Contributions from owners
contributor
control
Control (of an asset)
Control (of an enterprise)
Control number
controlled entity
Controlling entity
controlling shareholder
controlling shareholder

activiti continue
contract
Antreprenor
Contracte care pot fi decontate n aciuni
(ordinare) sau numerar
Angajament contractual
fluxuri de trezorerie contractuale
Analiza scadenei contractuale
Obligaie contractual
Drepturi contractuale
capital varsat
Contribuie
Contribuii de la proprietari
contribuabil
Control
Control (asupra unui activ)
Control (asupra unei ntreprinderi)
"numr de control"
Entitate controlat
Entitate care controleaz
Acionar care deine controlul
Acionar care deine controlul

359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375

IAS 33
KT

KT
IAS 39
IFRS 7B
IFRS 4
IFRS 4
IPSAS
KT
IPSAS
IFRIC 5
IAS 27
KT
KT
IAS 33
IFRS 3
IPSAS
SIC 25
SIC 25

376
377
378
379
380
381
382
383
384
385

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

convenience translation
Convergence
conversion factor
Conversion option
Convertible bonds
Convertible debt
Convertible instruments
Convertible preference share
conveyance
conveyance

conversie "de convenien"

Convergen
Factor de conversie
Opiune de conversie
Obligaiuni convertibile
Datorie convertibil
Instrumente convertibile
Aciuni prefereniale convertibile
Transferul dreptului
Transferul dreptului

IAS 21
IAS 33
IFRIC 7 IE
KT
KT
IAS 33
IAS 33
IAS 33
SIC 27
SIC 27

386
387
388
389
390
391
392
393
394

EN
EN
EN
EN
EN
EN
EN
EN
EN

co-operative
Copyright
core goodwill
Corporate assets
Cost
Cost formula
Cost method
cost model
Cost of an acquisition

Cooperativ
Drept de autor
Fond comercial de baz
active corporative
Cost
Formul de determinare a costului
metoda costului
model bazat pe cost
Costul unei achiziii

IFRIC 2
KT
IFRS 3
KT
KT
KT
KT
IAS 16
KT

IAS 33

395

EN

Cost of an asset acquired in exchange or

part exchange for dissimilar asset
Cost of an asset acquired in exchange or
part exchange for similar asset
Cost of an investment
Cost of conversion
Cost of inventories
Cost of Inventories of a Service Provider
Cost of purchase
Cost plus contract
Cost plus or cost based contract
Cost recovery approach
Cost-based measurement
Cost-plus method
Costs necessary to make the sale

Costul unui activ dobndit parial sau n

totalitate n schimbul unui activ diferit
Costul unui activ dobndit parial sau n
totalitate n schimbul unui activ similar
Costul unei investiii
Costul conversiei
Costul stocurilor
Costul stocurilor unui furnizor de servicii
Cost de achiziie
Contract "cost plus"
Contract cost plus sau pe baz de cost
Abordarea bazat pe recuperarea costului
Evaluare bazat pe cost
Metoda "cost plus"
costurile estimate necesare efecturii vnzrii

396

EN

397
398
399
400
401
402
403
404
405
406
407

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

408

EN

Costs necessary to make the sale

costurile estimate necesare efecturii vnzrii

409

EN

Costs necessary to make the sale

Costurile estimate necesare efecturii vnzrii

410
411
412

EN
EN
EN

costs of conversion
Costs of disposal
Costs of Modifying Existing Software

413
414
415
416
417
418
419
420

EN
EN
EN
EN
EN
EN
EN
EN

costs to sell
counterparty
country of domicile
country of incorporation or residence
coupon
Covered by another Standard
Covered by another Standard
credit derivative default product

421
422
423
424
425
426
427
428
429

EN
EN
EN
EN
EN
EN
EN
EN
EN

credit enhancements
credit exposures
Credit facilities
credit insurance contract
credit quality
Credit risk
credit spread
Creditors
Creditworthiness

costuri de conversie
Costurile asociate cedrii
Costurile modificrii software-ului existent sau
costurile modificrii programelor informatice
existente
Costuri generate de vnzare
partener / co-contractant
ara de domiciliu
ara de nregistrare sau reedin
cupon
Intr sub incidena altui standard
Intr sub incidena altui standard
Produs derivat pentru neexecutarea obligaiilor
de creditare
ameliorri ale condiiilor de credit
Expuneri la riscul de credit
Faciliti de credit
Contract de asigurare de credit
calitatea creditului
Risc de credit
Marj de credit
Creditori
Bonitate

KT
KT
KT
KT
KT
IAS 2
KT
KT
IPSAS
KT
IFRS 1
KT

IAS 2
KT
SIC 6

IFRS 5
IAS 32
IFRS 8 BC
IAS 27
IFRS 7 IG
IAS 37
IAS 37
IFRS 4
IFRS 7
IAS 32
KT
IFRS 4
IFRS 7IG
KT
IAS 39
KT
KT

430
431
432
433

EN
EN
EN
EN

criteria for recognising

cross-reference
CTDs
cumulative adjustment

Criterii de recunoatere
referine ncruciate
DCC
Ajustri cumulate

IFRS 3
IFRS 7B
IFRS 1
IAS 8

434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Cumulative preference dividends

Cumulative Translation Differences
Currency risk
Currency translation
Currency units
Current asset
Current cost
Current cost approach
Current investment
Current liabilities
Current replacement cost
Current service cost
Current tax
Curtailment
cushions
customer list
customer loyalty programmes

KT
IFRS 1
KT
KT
KT
KT
KT
KT
KT
KT
IPSAS
KT
KT
KT
IFRS 3
IFRS 3
IFRIC 13

452

EN

customer relationship intangible assets

damage

Dividende prefereniale cumulative

Diferene de Conversie Cumulate
Risc valutar
Conversie monetar
Uniti monetare
Activ circulant
Cost curent
Abordarea bazat pe costul curent
Investiie curent
Datorii curente
Cost curent de inlocuire
Costul serviciului actual
Impozit curent
Reducere
Rezerve
List de clieni
programe de fidelizare a clienilor
imobilizri necorporale aferente relaiei cu
clientul
Deteriorare

453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

database
Date of acquisition
date of exchange
Date of transition to IFRS
Dealing securities
death benefit
Debt
Debt instrument
Debt securities
debt-to-adjusted capital ratio
Decision tree
Decision-useful information
decommissioning
decommissioning costs
decommissioning funds
decommissioning obligations

Baz de date
data achiziiei
Data schimbului
Data trecerii la IFRS
titluri tranzacionabile
Compensaie n caz de deces
Datorie
Instrument de datorie
Titluri de crean
Rata de ndatorare ajustat
Arbore decizional
Informaii utile pentru luarea deciziilor
dezafectare
Costuri de dezafectare
Fonduri de dezafectare
Obligaii de dezafectare

IFRS 3
KT
IFRS 3
IFRS 1
KT
IFRS 4
KT
KT
KT
IAS 1 revised IG
KT
IFRS 1
IFRIC 5
IFRIC 5
IFRIC 5
IFRIC 5

IFRIC 13 BC
IAS 19

469

EN

470
471
472
473
474
475

EN
EN
EN
EN
EN
EN

decommissioning, restoration and

environmental rehabilitation funds
Deductible temporary difference
Deemed cost
Defer
Deferral method
deferred acquisition costs
deferred policy acquisition costs

476
477
478
479
480

EN
EN
EN
EN
EN

Deferred tax
Deferred tax assets
deferred tax income
Deferred tax liabilities
deficit balance

481
482
483

EN
EN
EN

Defined benefit liability

Defined benefit obligation
Defined benefit obligation (present value of)

484
485
486

EN
EN
EN

487

Fonduri de dezafectare, de restaurare i de

reabilitare a mediului
Diferen temporar deductibil
Cost presupus
A amna
Metoda amnrii
Costuri de achiziie amnate
Costuri amnate de achiziionare a unei polie
de asigurare
Impozit amnat
Creane privind impozitul amnat
Venitul din impozitul amnat
Datorii privind impozitul amnat
Sold deficitar

IFRIC 5
KT
IFRS 1
KT
KT
IFRS 4
IFRS 8 BC
IFRS 1
KT
IFRS 3
KT
IAS 27 revised
KT
KT
KT

Defined benefit plans

Defined contribution plans
degeneration

Datorie privind beneficiul determinat

Obligaie privind beneficiul determinat
(Valoarea actualizat a) datoriei privind
beneficiul determinat
Planuri de beneficii determinate
Planuri de contribuii determinate
Degenerare

EN

deleted

Eliminat

IAS 1

488
489
490
491
492
493
494
495
496

EN
EN
EN
EN
EN
EN
EN
EN
EN

Demand deposits
demand feature
Demerger
Demonstrably committed
deposit accounting
deposit component
Depreciable amount
Depreciable assets
depreciated replacement cost approach

KT
IAS 39
KT
KT
IFRS 4
IFRS 4
KT
KT
IAS 16

497
498
499

EN
EN

Depreciation
Depreciation (amortization)
Depreciation and amortisation expense

Depozite la vedere
caracteristica de a fi "la vedere"
Divizare ulterioar fuziunii
Angajat n mod evident
Contabilitatea depozitelor
Componenta de depozit
Valoare amortizabil
Active amortizabile (supuse amortizrii)
Abordarea bazat pe costul de nlocuire
amortizat
Amortizare
Depreciere (amortizare)

500
501

EN
EN

depreciation and amortisation

Depreciere si amortizare

IAS 1

502

EN

Depreciation methods

Metode de amortizare

IFRS 1

EN

KT
KT
IAS 41

KT
IAS 1

Cheltuieli cu amortizarea i deprecierea

ACTUALIZARE cf tabel observatii

trimise in oct la CE

503
504
505
506
507
508

EN
EN
EN
EN
EN
EN

509
510

EN
EN

511

EN

512
513

Derecognise (a financial instrument)

Derecognition
Derivative
derivative features
Derivative financial instruments
designated and effective hedging instrument

A derecunoate (un instrument financiar)

Derecunoatere
Instrument derivat
Caracteristici ale instrumentelor derivate
Instrumente financiare derivate
Instrument desemnat i eficient de acoperire a
riscului
determination of cost
determinarea costului
Determining whether an Arrangement
Determinarea msurii n care un angajament
contains a Lease
conine un contract de leasing
developing hardware and operating software Dezvoltarea componentelor hardware i a
programelor informatice de operare

KT
KT
KT
IAS 32
KT
IAS 39

EN
EN

Development
development (mineral)

Dezvoltare/ elaborare
Prospectare

KT
SIC 5

514
515
516

EN
EN
EN

Development (pentru minerale)

Development costs

prospectare
Costuri de dezvoltare/ elaborare

KT

517
518
519
520
521
522
523
524
525

EN
EN
EN
EN
EN
EN
EN
EN
EN

526
527
528
529

EN
EN
EN
EN

Diluted earnings per share

Dilution
Dilutive effect
Dilutive potential ordinary shares
diminishing balance method
direct insurance contract
Direct labour
Direct method of reporting cash flows from
operating activities
direct operating expenses
directly attributable
Directors
disability

Rezultat pe aciune diluat

Diluare
Efect de diluare
Aciuni ordinare potenial diluante
Metoda degresiv
Contract de asigurare direct
Manoper direct
Metoda direct de raportare a fluxurilor de
trezorerie din activiti de exploatare
Cheltuieli de exploatare directe
Direct atribuibil
Directori
Incapacitate temporar de munc

530
531
532
533
534

EN
EN
EN
EN
EN

disaggregated information
Disclose
Disclosure
Disclosure and Presentation
Disclosure of government assistance

535

EN

536

EN

Informaii dezagregate
a prezenta informatii
Prezentarea informatiilor
Prezentare i descriere
Prezentarea informaiilor legate de asistena
guvernamental
Disclosure of Information About the General Prezentarea informaiilor privind sectorul de
Government Sector
stat
disclosure requirement
dispoziie de prezentare de informaii

IAS 2
IFRIC 4
SIC 32

IFRS 2
KT
IAS 33
IAS 33
KT
IAS 16
IFRS 4
KT
KT
IAS 40
IFRS 3
KT
IAS 19
IFRS 7B
KT
KT
IFRS 1
KT

IFRS 3

537

EN

Disclosures in the Financial Statements of

Banks and Similar Financial Institutions

Informaii prezentate n situaiile financiare ale IAS 30

bncilor i ale instituiilor financiare similare

538

EN

539
540
541
542
543
544
545
546
547
548
549
550

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

DisclosureService Concession
Arrangements
Discontinued (operations)
Discontinuing operation
Discount rate
discounted basis
Discounting
discretionary participation feature
Disposal consideration
disposal group
disposal plan
disposal transaction
dissenting opinion
distribution of non-cash assets to owners

551
552

EN
EN

distribution to owners
Distributions of Non-cash Assets to Owners

Prezentarea informatiilor - angajamente de

concesiune a serviciilor
(Activiti) ntrerupte
Activiti n curs de ntrerupere
Rat de actualizare
Baz actualizat
Actualizare / Scontare
Caracteristic de participare discreionar
Contravaloarea cedrii
Grup destinat cedrii
Plan de cedare
Tranzacie de cedare
Opinie contrar
Distribuiri de active nemonetare ctre
proprietari
distribuire catre proprietari
Distribuiri de active nemonetare ctre
proprietari

SIC-29
KT
IFRS 3 B.C., IFRS 5 B.C.
KT
IFRS 4
KT
IFRS 4
KT
IFRS 3
IFRS 5
IFRS 5
IFRS 3
IFRIC 17
IPSAS
IFRIC 17

553

EN

distributions of profits

Distribuirile profiturilor

IAS 18

554
555
556
557

EN
EN
EN
EN

Dividend yield
Dividends
domain name
domicile

Randamentul dividendelor
Dividende
Numele domeniului
Adres

KT
KT
IFRS 3
IAS 1

558
559
560
561
562

EN
EN
EN
EN
EN

doubtful debts
Downstream transactions
dual listed corporation
dual trigger contract
Earlier application is encouraged

creane ndoielnice
tranzacii n aval
Corporaie cotat dual
Contract cu declanare dual
Se ncurajeaz aplicarea anterior acestei date.

IAS 24
KT
IFRS 3
IFRS 4
IAS 33

563
564
565
566
567

EN
EN
EN
EN
EN

Rezultate
Rezultate - diluat
Contingen privind rezultatele
Rezultat pe aciune
Rezultatul pe aciune - Instrumente financiare i
alte contracte care pot fi decontate n aciuni

KT
KT
IAS 33
IAS 33
SIC 24

568
569

EN
EN

Earnings
Earnings - diluted
Earnings contingency
Earnings per Share
Earnings Per Share - Financial Instruments
and Other Contracts that May Be Settled in
Shares
Economic benefits
economic decision-making needs of users

Beneficii economice
Necesitile utilizatorilor de luare a deciziilor
economice

IFRS 1
IFRS 6

570
571
572
573
574
575
576

EN
EN
EN
EN
EN
EN
EN

Economic entity
Economic life
Effect of assumed conversions
Effective date
Effective interest method
effective interest rate
Effects of Changes in Foreign Exchange
Rates
Elements of cost of exploration and
evaluation assets
Eligible for capitalisation
Elimination of Unrealised Profits and Losses
on Transactions with Associates

entitate economica
Durat de via economic
Efectul conversiilor presupuse
Data intrrii n vigoare
Metoda dobnzii efective
Rata dobnzii efective
Efectele variaiei cursurilor de schimb valutar

IPSAS
KT
IAS 33
KT
KT
IAS 39
IFRS 1

577

EN

Elemente de cost ale activelor de explorare i

evaluare
Eligibil pentru capitalizare
Eliminarea profiturilor i pierderilor nerealizate
rezultate din tranzaciile cu entitile asociate

IFRS 6

578
579

EN
EN

580
581
582
583
584

EN
EN
EN
EN
EN

Embedded derivative
emission rights
Employee benefits
Employee share ownership plan
employee share purchase plan

Instrument derivat ncorporat

drepturi de emisie
Beneficii ale angajailor
Plan privind participaia angajailor la capital
Plan de cumprare de aciuni de ctre angajai

KT
IFRIC 3
KT
KT
IFRS 2

585
586

EN
EN
EN

588
589

EN
EN

Ritmul de nlocuire a angajailor

Angajai i alte persoane care presteaz
servicii similare
Impozite pe salarii i contribuii la sistemul de
asigurri ce revin angajatorului
Legiferare
Promulgarea legii

IFRS 1
IFRS 2

587

Employee turnover rates

employees and others providing similar
services
Employer payroll taxes and insurance
contributions
Enactment
enactment of a law

590
591
592
593
594

EN
EN
EN
EN
EN

595
596
597
598
599
600
601

EN
EN
EN
EN
EN
EN
EN

end of the reporting period

enforcement of covenants
Enhanced Disclosure
Enterprise
Enterprises whose shares are (not) publicly
traded
Entity
entity-specific value
environmental obligations
equal prominence
equalisation provisions
Equity
Equity - Costs of an Equity Transaction

Finalul perioadei de raportare

Aplicarea clauzelor restrictive
Prezentare extins de informaii
ntreprindere
ntreprinderi ale cror aciuni (nu) sunt
tranzacionate n mod public
Entitate
Valoare specific entitii
Obligaii privind mediul nconjurtor
Importan similar
Provizioane de egalizare
Capitaluri proprii
Capitaluri proprii - Costurile unei tranzacii de
capital

KT
SIC 3

KT
KT
IAS 37
IAS 1 revised App A
IFRS 7IG
IFRS 1
KT
KT
KT
IAS 16
IFRS 5
IAS 1 revised
IFRS 4
KT
SIC 17

602

EN

equity accounted investment

603

EN

equity accounting adjustment

604

EN

605
606
607

EN
EN
EN

Equity Accounting Method - Recognition of

Losses
equity balances
Equity capital
Equity compensation benefits(=Stock
(=Share) compensation benefits)

608

EN

609
610
611
612
613
614
615
616
617
618

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

619
620
621
622

EN
EN
EN
EN

623
624
625

EN
EN
EN

626
627
628

EN
EN
EN

629
630
631
632

EN
EN
EN
EN

Investiie contabilizat prin metoda punerii n

echivalen
Ajustri necesare punerii n echivalen

Metoda punerii n echivalen - recunoaterea

pierderilor
Solduri ale capitalurilor proprii
Capital propriu
Beneficii de compensare sub forma participrii
la capitalurile proprii (Beneficii de compensare
sub form de aciuni)
Equity compensation plans (=Share (=Stock) Planuri de compensare sub forma participrii la
compensation plans)
capitalurile proprii (Planuri de compensare sub
form de aciuni)
Equity component
Component de capitaluri proprii
equity holders
Acionari
equity index
Indice pe aciuni
Equity instrument
Instrument de capitaluri proprii
equity instrument granted
Instrumente de capitaluri proprii acordate
equity interests
Participaii n capitalurile proprii
equity issue
Emisiune de aciuni
Equity method
Metoda punerii n echivalen
Equity securities
Aciuni
equity-settled sharebased payment transaction
Tranzacie cu plata pe baz de aciuni cu
decontare n aciuni
estimated costs
costuri estimate
estimated future cash flows
Fluxuri de trezorerie viitoare estimate
European share option
Opiune european pe aciuni
Evaluating the Substance of Transactions
Evaluarea fondului economic al tranzaciilor
Involving the Legal Form of a Lease
care implic forma legal a unui contract de
leasing
Evaluation if
evaluarea modalitii n care
Even if
Indiferent dac
Event-driven fair value measurements
Evaluri la valoarea de just determinate de un
eveniment
Events After the Balance Sheet Date
Evenimente ulterioare datei bilanului
Events after the reporting date
Evenimente ulterioare datei de raportare
Events occurring after the balance sheet
Evenimente care se produc ulterior datei
date
bilanului
evidence of impairment
dovad a deprecierii
Evidence to the contrary
Probe contrare
Exchange difference
Diferen de curs valutar
Exchange of assets
Schimb de active

IFRS 3
IAS 41
SIC 20
IFRS 3
KT
KT

KT

IFRS 1
IFRS 3
IFRS 4
KT
IFRS 2
IFRS 3
IFRS 3
KT
KT
IFRS 2
IAS 2
IFRS 3
IFRS 2
SIC-27

IFRS 1
IAS 10
KT
IAS 39
KT
KT

633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

649
650
651

EN
EN
EN

652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Exchange rate
exchange transaction
Executory contract
Exemptions
Exercise date
Exercise of rights
Exercise price
existing liability
Expected value
Expenditure
Expenses
Expenses paid through the tax system
experience account
Experience adjustments
Expiry date
Explicit and unreserved statement of
compliance
exploration and evaluation assets
exploration and evaluation expenditures
Exploration for and Evaluation of Mineral
Resources
Exposure draft
expropriation of major assets
extent of use
Extraordinary items
Face (of Financial Statements or Notes)
face value
Fair presentation
Fair value
fair value hedge
fair value less costs to sell (of an asset)
Fair value measurement
Faithful representation
Fees
Fellow subsidiary
Fidelity bonds
fiduciary activities
fiduciary capacity
FIFO
FIFO formula
Final budget
Finance lease
Finance lease obligations

Curs de schimb valutar

Tranzacie de schimb
Contract executoriu
Derogri
Data de exercitare
Exercitarea drepturilor
Pre de execitare
Datorie existent
Valoare ateptat (preconizat)
Cheltuial
Cheltuieli
Cheltuieli platite prin sistemul fiscal
Cont statistic
ajustare statistic
Dat de expirare
Declaraie de conformitate explicit i fr
rezerve
Active de explorare i evaluare
cheltuieli privind explorarea i evaluarea
Explorarea i evaluarea resurselor minerale

KT
IAS 40
KT
IFRS 1
KT
IAS 33
KT
IFRS 3
KT
KT
KT
IPSAS
IFRS 4 IG
KT
KT
IFRS 1

Proiect de expunere
Expropriere a activelor principale
grad de utilizare
Elemente extraordinare
Situaii financiare propriu-zise sau note
valoare nominal
Prezentare fidel
Valoare just
Acoperire a valorii juste mpotriva riscurilor
valoare just minus costul vnzrii (unui activ)
Evaluare la valoarea just
Reprezentare exact
Onorarii / comisioane
Filial din acelai grup
Garanii de fidelitate
Activiti fiduciare
Capacitate fiduciar
FIFO
Formul FIFO
Buget final
Leasing financiar
Obligaii asociate leasingului financiar

KT
IFRS 5

IFRS 6
IFRS 6
IFRS 6

KT
KT
KT
KT
IAS 39
IPSAS
IFRS 1
KT
KT
KT
IFRS 4
IFRS 7
IFRS 8 BC
KT
KT
KT
IFRS 1

674
675

EN
EN

676

EN

Financial asset
financial asset or financial liability at fair
value through profit or loss
Financial asset or liability held for trading

677

EN

financial asset's call date

678
679
680
681
682
683

EN
EN
EN
EN
EN
EN

684

EN

685
686
687
688
689

EN
EN
EN
EN
EN

690

EN

691
692
693
694
695
696
697

EN
EN
EN
EN
EN
EN
EN

Financial capital
financial conglomerate
Financial guarantee
Financial institution
Financial instruments
Financial Instruments: Disclosure and
Presentation
Financial Instruments: Recognition and
Measurement
Financial liability
Financial performance
Financial position
Financial reporting
Financial Reporting in Hyperinflationary
Economies
Financial Reporting of Interests in Joint
Ventures
Financial review
financial risk
Financial statements
Financial year-to-date basis
Financing activities
Financing device
finders fees

698
699
700
701
702
703

EN
EN
EN
EN
EN
EN

Fines
Finished good
Firm commitment
firm purchase commitment
firm sales contracts
First IFRS financial statements

704
705
706

EN
EN
EN

first-in, first-out
First-time adopter
First-time adoption

Activ financiar
Activ financiar sau datorie financiar la
valoarea just prin profit i pierdere
Activ sau datorie financiar deinut n vederea
tranzacionrii
Data anticipat de rambursare a activului
financiar
Capital financiar
Conglomerate financiare
Garanie financiar
Instituie financiar
Instrumente financiare
Instrumente financiare: Prezentare i descriere
Instrumente financiare: Recunoatere i
evaluare
Datorie financiar
Performan financiar
Poziie financiar
Raportare financiar
Raportarea financiar n economiile
hiperinflaioniste
Raportarea financiara a Intereselor n asocierile
n participaie
Analiz financiar
Risc financiar
Situaii financiare
De la nceputul exerciiului pn n prezent
Activiti de finanare
Instrument de finanare
Onorariu de intermediere
Amenzi
Produs finit
Angajament ferm
Angajament ferm de cumprare
contracte ferme de vnzare
Primele situaii financiare ntocmite n
conformitate cu IFRS
primul intrat, primul ieit
Cel care adopt pentru prima dat
Adoptarea pentru prima dat

KT
IAS 39
KT
IAS 39
KT
IFRS 7 BC
KT
KT
KT
IAS 32
IAS 39
KT
KT
KT
KT
IAS 29
IAS 31
KT
IFRS 4
KT
KT
KT
KT
IFRS 3 revised

KT
KT
IFRS 5
IAS 2
IFRS 1
KT
IFRS 1
IFRS 1

707

EN

EN
EN
EN
EN
EN

First-time Adoption of International Financial

Reporting Standards
First-time Application
First-Time Application of IASs as the Primary
Basis of Accounting
Fixed asset
fixed coupon rate
Fixed price contract
Fixed production overheads
flat salary pension plans

Adoptarea pentru prima dat a Standardelor

Internaionale de Raportare Financiar
Aplicarea pentru prima dat
Aplicarea pentru prima dat a IAS ca baz
principal de contabilitate
Imobilizare
Rata fix a cuponului
Contract cu pre fix
Regie fix de producie
Planurile de pensii cu sum fix

708
709

EN
EN

710
711
712
713
714

IFRS 1

715
716
717
718
719

EN
EN
EN
EN
EN

flat yield curve

Floating rate
Floor
For issue
for the purpose of

Curba constant a randamentului

Rat fluctuant
Floor (limit inferioar)
Pentru emitere
n sensul

720
721
722
723
724
725
726

EN
EN
EN
EN
EN
EN
EN

Prognoz
tranzacie prognozat
Valut
Instrumente derivate valutare
Tranzacie valutar
Entitate extern
Schimb valutar - Capitalizarea pierderilor
rezultate din devalorizri monetare accentuate

KT
IAS 39
KT
IAS 21
KT
KT
SIC 11

727
728
729
730
731

EN
EN
EN
EN
EN

Forecast
forecast transaction
Foreign currency
foreign currency derivatives
Foreign currency transaction
Foreign entity
Foreign Exchange - Capitalisation of Losses
Resulting from Severe Currency
Devaluations
Foreign exchange contract
Foreign Exchange Rates
Foreign operation
Forgivable loans
former subsidiary

Contract de schimb valutar

Cursuri de schimb valutar
Operaiune din strintate
mprumuturi nerambursabile
Fosta filial

KT
IFRS 1
KT
KT
IAS 27 revised

732
733
734
735

EN
EN
EN
EN
EN
EN
EN
EN
EN

Contract forward
acord de recumprare forward
Cadru general
Cadrul general pentru ntocmirea i
prezentarea situaiilor financiare
Tax de franciz
destinaia cheltuielii
Moned funcional
Erori fundamentale
Erori fundamentale i modificri ale politicilor
contabile

KT
IAS 39
KT

736
737
738
739
740

Forward contract
forward repurchase agreement
Framework
Framework for the Preparation and
Presentation of Financial Statements
Franchise fee
Function of expense
functional currency
Fundamental errors
Fundamental Errors and Changes in
Accounting Policies

IFRS 1
SIC 8
KT
IFRS 7IG
KT
KT
IAS 19
IFRS 7 IG
KT
KT
IAS 2

KT
KT
IAS 21
KT
IAS 8

741
742

EN
EN

Funding
further guidance

Finanare
ndrumri suplimentare

KT
IFRS 2

743
744
745
746

EN
EN
EN
EN

Future cash flow

Future economic benefit
Futures contract
GAAP

Flux de trezorerie viitor

Beneficiu economic viitor
Contract futures
Principii contabile general acceptate (GAAP)

KT
KT
KT
IFRS 1

747
748
749

EN
EN
EN

Gain on disposal
Gains
gains or losses

Ctig n urma cedrii

Ctiguri
Ctiguri sau pierderi

KT
KT
IFRS 7

750

EN

general administrative personnel

Personalul angajat n administraia general

IAS 2

751
752
753
754

EN
EN
EN
EN

general government
General government sector
General government sector
General purchasing power approach

IPSAS
IPSAS
IPSAS
KT

755
756
757
758
759
760

EN
EN
EN
EN
EN
EN

General purpose financial statements

general recognition principle
Geographical segments
Going concern
Goodwill
govern

administraie public
sector de stat
sector de stat
Abordarea bazat pe puterea general de
cumprare
Situaii financiare cu scop general
principiul general de recunoatere
Segmente geografice
Continuitatea activitii
Fond comercial
A conduce

761
762
763
764
765
766

EN
EN
EN
EN
EN
EN

767
768
769
770
771
772
773
774
775
776

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

governing board
governing body
governing charter
Government
Government assistance
Government AssistanceNo Specific
Relation to Operating Activities
government business enterprise
Government grants
government guarantee
grant date

grantor
Grants related to assets
Grants related to income
Gross investment in the lease
Gross margin
Gross profit

Consiliul de conducere
Organ de conducere
organigram administrativ
Guvern
Asisten guvernamental
Asistena guvernamental - fr relaii specifice
cu activitile de exploatare
entitate economic de stat
Subvenii de stat
garanie de stat
Data acordrii
Concedent
Subvenii privind activele
Subvenii privind veniturile
Investiie brut n leasing
Marj brut
Profit brut

IAS 1 revised
IAS 16
KT
KT
KT
IAS 27
IFRIC 2
IFRS 3
IFRIC 2
KT
KT
SIC-10
IPSAS
KT
IAS 2
IFRS 2
IFRIC 12
KT
KT
KT
KT
KT

777
778

EN
EN

779

EN

Group
Group administration (employee benefit)
plans

Grup
Planuri (de beneficii ale angajailor) de
administrare a grupului
Tranzacii cu aciunile grupului i cu aciuni de
trezorerie
Contract de asigurare de grup
Grup de active
grup de active biologice
Gruparea activelor
A garanta / Garanie
Fond de garantare
Valoarea rezidual garantat
ndrumri
Orientri

KT
KT
IFRIC 11

780
781
782
783
784
785
786
787
788

EN
EN
EN
EN
EN
EN
EN
EN
EN

Group and Treasury Share Transactions

group insurance contract
Group of assets
Group of biological assets
Grouping of assets
Guarantee
guarantee fund
Guaranteed residual value
guidance
Guidelines

789
790
791

EN
EN
EN

Harmonise
Harvest
Hedge accounting

A armoniza
Recolt
Contabilitatea de acoperire mpotriva riscurilor

KT
KT
IFRS 1

792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Hedge effectiveness
Hedged item
Hedging
Hedging instrument
Hedging relationship
Hedging reserve
held for resale
Held for trading
Held-to-maturity investment
highly probable
Hire-purchase contract
Historical cost
historical loss experience
Historical summaries
historical waste
Holding company
Host contract
host instrument
hybrid instrument
Hyperinflation
Hyperinflationary economies
IAS
IASC
IASC Foundation Constitution

Eficacitatea acoperirii mpotriva riscurilor

Element acoperit mpotriva riscurilor
Acoperire mpotriva riscurilor
Instrument de acoperire mpotriva riscurilor
Relaie de acoperire mpotriva riscurilor
Rezerv de acoperire mpotriva riscurilor
deinut n vederea revnzrii
Deinut n vederea tranzacionrii
Investiie pstrat pn la scaden
Foarte probabil
Contract de cumprare n rate
Cost istoric
experiena privind pierderile istorice
Sinteze istorice
"deeuri istorice"
Holding
Contract gazd
Instrument gazd
Instrument hibrid
Hiperinflaie
Economii hiperinflaioniste
IAS
IASC
Constituia Fundaiei IASC

KT
KT
KT
KT
IFRS 1
IFRS 1
IAS 2
KT
KT
IFRS 5
KT
KT
IAS 39
IFRS 1
IFRIC 6
KT
KT
IFRS 4
IAS 39
KT
KT

IFRS 4
KT
KT
KT
KT
IFRS 4
KT
IAS 1

816
817
818
819
820
821
822
823
824

EN
EN
EN
EN
EN
EN
EN
EN
EN

IASCF
Identifiable asset
IFAC
IFRIC
IFRS
IFRS-compliant
Impairment
Impairment loss
Impairment loss of a cash-generating asset

825

EN

826
827
828
829
830
831
832
833
834
835

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Impairment loss of a non-cash-generating

asset
Impairment of Assets
Impairment test
Implementation Guidance
Import duties
impracticability exemption
impracticable
Imputed rate of interest
in the money
In the period in which they are incurred
incentives

IASCF
Activ identificabil
IFAC
IFRIC
IFRS
n conformitate cu IFRS
Depreciere
Pierdere din depreciere
pierderea din deprecierea unui activ care
genereaz numerar
pierderea din deprecierea unui activ care
genereaz fluxuri nemonetare
Deprecierea activelor
Test de depreciere
ndrumri de implementare
Taxe vamale de import
Derogare pentru imposibilitate
imposibil
Rata dobnzii implicit
In bani (In the money)
n perioada n care sunt suportate
stimulente

836
837
838
839
840
841
842
843
844
845
846

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Inception of the Lease

Incidental income
incidental operations
Include
Income
Income approach
Income statement = Statement of income
Income tax
income tax expense
Income Taxes
Income TaxesChanges in the Tax Status
of an Enterprise or its Shareholders

nceputul contractului de leasing

Venit ocazional
operaiuni ocazionale
Conine
Venit
Abordarea pe baz de venit
Situaia veniturilor i cheltuielilor
impozit pe profit
Cheltuiala cu impozitul pe profit
Impozit pe profit
Impozit pe profit - Modificri ale statutului fiscal
al unei ntreprinderi sau al acionarilor si

847

EN

848
849
850
851

EN
EN
EN
EN

Income TaxesRecovery of Revalued NonDepreciable Assets

Increasing Rate Preference Shares
incremental cost
Incremental share
indemnification assets

Impozitul pe profit - Recuperarea activelor

neamortizabile reevaluate
Aciuni prefereniale cu rat cresctoare
cost al schimbrii nivelului de activitate
Aciune incremental
Active de compensaie

KT

IFRS 1
KT
KT

IFRS 1
IFRS 1
IFRS 1
KT
IAS 8
IAS 8
KT
IAS 39
IFRIC 13
IAS 17
KT
IAS 16
KT
KT
KT
KT
IFRS 5
IAS 12
SIC-25

SIC-21
IAS 33
IPSAS
IAS 33
IFRS 3 revised

852

EN

index

Indice

IFRS 7

853
854
855

EN
EN
EN

index
Indicator [of impairment]
indirect labour

indice
Indiciu [de depreciere]
fora de munc indirect

KT
IAS 2

856

EN

857
858
859
860
861
862

EN
EN
EN
EN
EN
EN

863
864
865

EN
EN
EN

866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Indirect method of reporting cash flows from

operating activities
individual asset
individual financial statements
Induced conversion
Industry segments
Inflation
Information Reflecting the Effects of
Changing Prices
initial classification
Initial Direct Costs
Initial disclosure event (for a discontinuing
operation)
Initial measurement
Initial public offering
Initial recognition
inputs
in-substance defeasance
insurable interest
Insurance agency commissions
insurance assets
Insurance company
Insurance contract
Insurance Contracts
Insurance enterprise
insurance liability
insurance obligations
insurance risk
insurance swaps
insured event
insurer
Intangible asset
Intangible Assets
Intangible AssetsWeb Site Costs

887
888

EN
EN

integral foreign operation

Interest

Metoda indirect de raportare a fluxurilor de

trezorerie din activitile de exploatare
Activ individual
situaii financiare individuale
Conversie indus
Segmente de activitate
Inflaie
Informaii care reflect efectele variaiei
preurilor
Clasficare iniial
Costuri directe iniiale
Eveniment iniial de prezentare (pentru o
activitate n curs de ntrerupere)
Evaluare iniial
Ofert public iniial
Recunoatere iniial
intrri
tergere n fond a datoriilor
Interes asigurabil
Comisioane de interemediere n asigurri
Active asociate contractelor de asigurare
Companie de asigurri
Contract de asigurare
Contracte de asigurare
ntreprindere de asigurare
Datorie asociat contractelor de asigurare
Obligaii asociate contractelor de asigurare
Risc de asigurare
Swap-uri de contracte de asigurare
Eveniment asigurat
Asigurtor
Imobilizare necorporal
Imobilizri necorporale
Imobilizri necorporale - Costuri asociate crerii
de web site-uri
operaiune din strintate integrat
Dobnd / participaie / interes

KT
IFRS 5
IAS 40
IAS 33
KT
KT
IAS 15
IFRS 5
IAS 17
BV 2003 Glossary definition
KT
IFRS 1
KT
IFRS 3
IAS 39
IFRS 4 BC
KT
IFRS 4
KT
IFRS 4
IFRS 4
KT
IFRS 4
IFRS 4
IFRS 4
IFRS 4
IFRS 4
IFRS 4
KT
IAS 38
SIC 32
IAS 21
KT

889
890

EN

Interest cost (for an employee benefit plan)

891

EN

Interest rate implicit in a lease

892

EN

interest rate implicit in the lease

893
894
895
896
897
898
899
900

EN
EN
EN
EN
EN
EN
EN
EN

Interest rate risk

interest rate strip
Interest rate swap
interest-only strip
Interests in Joint Ventures
Interim financial report
Interim Financial Reporting

901
902
903
904
905
906
907
908

EN
EN
EN
EN
EN
EN
EN
EN

909

EN

910
911

EN
EN

912

EN

913
914
915
916
917
918
919
920

EN
EN
EN
EN
EN
EN
EN
EN

921
922

EN
EN

Costul dobnzii (pentru un plan de beneficii ale KT

angajailor)
Rata dobnzii implicit ntr-un contract de
KT
leasing
rata dobnzii implicite n contractul de leasing IAS 17
Riscul ratei dobnzii
separare a componentei de dobnd
Swap pe rata dobnzii
component de dobnd
Interese n asocierile n participaie
Raport financiar interimar
Raportare financiar interimar
Raportarea financiar interimar i deprecierea

KT
IAS 39
KT
IAS 39
IAS 31
KT
IAS 34
IFRIC 10

Situaii financiare interimare

Perioad interimar
Rata intern de rentabilitate
Transferul riscului intern
Generat intern
fond comercial generat intern
Standard Internaional de Contabilitate
Comitetul pentru Standardele Internaionale de
Contabilitate
Fundaia Comitetului pentru Standardele
Internaionale de Contabilitate
Federaia Internaional a Contabililor
Comitetul pentru Interpretarea Standardelor
Internaionale de Raportare Financiar
Standard Internaional de Raportare Financiar

IFRS 3
KT
IFRS 7B
IFRS 4
IFRS 1
KT
KT
KT

Introduction of the Euro

Inventories
Inventories comprising
investee
investement activity

n interiorul grupului
angajamente de plat n interiorul grupului
Valoare intrinsec
Introducerea monedei Euro
Stocuri
Stocurile care cuprind
entitate n care s-a investit
Activitate de investire

IAS 24
IFRIC 11
IFRS 2
SIC-7
KT

Investing activities
Investment

Activiti de investiii
Investiie

KT
KT

Interim Financial Reporting and Impairment

interim financial statements
Interim period
internal rate of return
internal risk transfer
Internally generated
Internally generated goodwill
International Accounting Standard
International Accounting Standards
Committee
International Accounting Standards
Committee Foundation
International Federation of Accountants
International Financial Reporting
Interpretations Committee
International Financial Reporting Standard
intragroup
intragroup payment arrangement
intrinsic value

KT

IFRS 1

IAS 28
SIC 5

923
924
925
926
927
928

EN
EN
EN
EN
EN
EN

investment contract
Investment enterprise
investment grade
Investment performance
Investment Property
investment retained

Contract de investiii
Intreprindere de investiii
Categoria de investiii
Performana investiiei
Investiie imobiliar
Investiie nerepartizat

IFRS 4
KT
IFRS 7 IG
KT
IAS 40
IAS 27 revised

929

EN
EN
EN
EN

933
934
935
936
937
938
939
940
941

EN
EN
EN
EN
EN
EN
EN
EN
EN

Investments in Associates
Investor
Investor in a joint venture
investor-owned entity
Involuntary liquidation
irrevocable commitments
Issued capital
issued shares
issues

Randamentul investiiilor efectuate cu ajutorul

contribuiilor
Titluri de plasament
Credite fiscale pentru investiii
fonduri de asigurare cu component de
investiii
Investiii n entitile asociate
Investitor
Investitor ntr-o asociere n participaie
Entitate deinut de investitor
Lichidare involuntar
angajamente irevocabile
Capital emis
Aciuni emise
Aspecte tratate

IAS 19

930
931
932

investment returns arising from the

contributions
Investment securities
Investment tax credits
investment-linked insurance funds

942
943
944
945
946
947
948
949

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Entitate emitent
Element
Element cu element
element de natura stocurilor
Control comun
Asociere n participaie
Grup de lucru comun
Entiti controlate n comun - Contribuii
nemonetare ale asociailor
Entitate controlat n comun
raionament

IFRS 3
KT
KT
IAS 2
KT
KT
KT
SIC 13

950
951

issuing entity
Item
Item by item basis
item of inventory
Joint control
Joint venture
Joint Working Group
Jointly Controlled EntitiesNon-Monetary
Contributions by Venturers
Jointly controlled entity
judgement

952
953
954

EN
EN
EN

jurisdiction
key management personnel
key sources

Jurisdicie
personal cheie din conducere
Surse principale

IFRS 3
IAS 24
IAS 1

955

EN

lapse of contract

Expirarea contractului

IAS 39

956
957

EN
EN

last-in, first-out
law suit

Ultimul intrat, primul iesit

Proces

KT
IAS 37

KT
KT
IAS 28
IAS 28
KT
KT
IFRS 3
KT
IAS 24
KT
IFRS 3
IFRICs

KT
IFRIC 13 App AG

958
959

EN
EN

Lease
lease receivables

Leasing / Contracte de leasing

Creane care decurg din contracte de leasing

KT
IAS 39

960
961
962
963
964
965

EN
EN
EN
EN
EN
EN

Lease term
leaseback
Leased assets
leasehold interest
Leases
legal documentation

Durat a contractului de leasing

leaseback
Bunuri n sistem de leasing
Drept de utilizare n sistem de leasing
Contracte de leasing
Documentaie legal

KT
IAS 16
KT
IAS 40
IAS 17
IAS 37

966
967
968
969
970
971
972
973
974
975
976
977

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

982

EN

983
984
985
986
987
988

EN
EN
EN
EN
EN
EN

Liabilities arising from Participating in a

Specific MarketWaste Electrical and
Electronic Equipment
Liabilities assumed
Liability
Liability component
liability issue
Licence fee
licensed

Entitate cu personalitate juridic

Fuziune juridic
Obligaie legal
Societate mam legal
Drepturi legale
Filial cu personalitate juridic
Drept exercitabil legal
dispoziie legislativ
Creditor
Minus costurile estimate
Locatar / Utilizator
Rata dobnzii marginale a locatarului /
utilizatorului
Locator
Acreditive
Nivel de serviciu
Opiune achiziionat prin intermediul unui
credit
Datorii care decurg din participarea pe o pia
specific- deeuri ale echipamentelor electrice
i electronice
Datorii asumate
Datorie
Component de datorie
Emisiune de instrumente de datorie
Onorariu pentru acordarea licenei
Cesionat prin contract de licen

KT
KT
KT
IFRS 3
IFRS 3
IFRS 3
KT
KT
KT

978
979
980
981

Legal entity
Legal merger
Legal obligation
legal parent
legal rights
legal subsidiary
Legally enforceable right
Legislative requirement
Lender
Less the estimated costs
Lessee
lessee's incremental borrowing rate of
interest
Lessor
Letters of credit
level of serviceability
leveraged written option

989
990
991

EN
EN
EN

Licensing agreement
life-contingent annuity
LIFO

Acord pentru acordarea licenei

Anuitate viager
LIFO

KT
IFRS 4

KT
IAS 17
KT
KT
IFRIC 12
IFRS 7 IG
IFRIC 6

IFRS 1
KT
IFRS 1
IFRS 3
KT
IFRS 3

992

EN

like transactions and events in similar

circumstances

Tranzacii i evenimente asemntoare n

circumstane similare

IAS 27 revised

993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Element-rnd
Linie de activitate
Elemente-rnduri
Active lichide
Lichiditate
Prezentarea lichiditii
Risc de lichiditate
Soluionarea litigiilor
mprumut
mprumuturi acordate
Angajament de creditare
mprumuturi i avansuri
mprumuturi i creane
mprumuturi i creane emise de ntreprindere

KT
KT
KT
KT
IFRS 5
KT
KT
KT
IAS 39
IFRS 3
KT
IAS 39
KT

1007
1008
1009

EN
EN
EN

Line item
Line of business
Line-items
Liquid assets
Liquidity
liquidity presentation
Liquidity risk
Litigation settlements
Loan
loan asset
loan commitment
Loans and advances
loans and receivables
Loans and receivables originated by the
enterprise
loans payable
loans payable in default
long term assets

mprumuturi de plat
mprumuturi

de plat neonorate
Active imobilizate

IFRS 7A
IFRS 7
SIC 5

1010

EN

long-term disability benefits

IAS 19

1011
1012
1013
1014

EN
EN
EN
EN

Long-term employee benefits

Long-term investment
loss event
loss of control

Indemnizaii pentru incapacitatea de munc de

lung durat
Beneficii ale angajailor pe termen lung
Investiie pe termen lung
Eveniment generator de pierdere
Pierderea controlului

1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Loss per share

loss recognition test
Losses
Majority interest
Management
management approach
management commentary
Margin
mark down
market condition

Market price
market rate of interest
Market risk
Market value

Pierdere pe aciune
Test de recunoatere a pierderii
Pierderi
Interes majoritar
Conducere
Abordarea conducerii
Comentarii ale conducerii
Marj
reduce
Condiii de pia
Preul pieei
rata dobnzii pe pia
Risc de pia
Valoare de pia

KT
KT
IAS 39
IAS 27 revised
IAS 33
IFRS 4
KT
KT
KT
IFRS 8 BC
IFRS 7 BC
KT
IFRS 2
IAS 33
IAS 17
KT
KT

1029
1030

EN
EN

Marketable
mask works

KT
IFRS 3

Master netting arrangement

masthead

Tranzacionabil
soft "mask works" (stocat permanent pe suport
material)
Angajament de compensare global
Caset tehnic

1031
1032

EN
EN

1033
1034
1035
1036
1037
1038
1039
1040
1041
1042

EN

Matching of costs with revenues

material
Material adjustments
material errors
material omissions
Materiality
Matrix approach
Matrix form of organisation
Matrix presentation
matter of judgment

Conceptul corelrii costurilor cu veniturile

semnificativ
Ajustri semnificative
erori semnificative
omisiuni semnificative
Prag de semnificaie
Abordarea pe baz de matrice
Structura de matrice a organizaiei
Prezentarea pe baz de matrice
Problem de raionament

KT
IPSAS
IFRS 1
IAS 8
IAS 8
KT
KT
IFRS 8 BC
KT
IAS 16

EN
EN
EN
EN
EN
EN
EN
EN

1043
1044
1045
1046
1047
1048

EN
EN
EN
EN
EN
EN

Maturity
maturity value
Measurement
Measurement bases

Scaden
Valoare la scaden
Evaluare
Baze de evaluare
Data de evaluare
Inconsecvena de evaluare sau recunoatere

KT
IFRS 4
KT
KT
IFRS 2
IFRS 7B

1049

EN

Measuring interim income tax expense

1050

EN

1051
1052

EN
EN

1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

measuring unit current at the balance sheet

date
members shares
Members Shares in Co-operative Entities
and Similar Instruments
Membership fees
merchandise
Merger
method of accounting
minerals and mineral products
minimum funding contributions
minimum funding requirement
Minimum lease payments
Minority interest
Mismatch
misstatement
mitigating device

measurement date

measurement or recognition inconsistency

KT
SIC 5

Evaluarea cheltuielii interimare cu impozitul pe KT

profit
Unitatea de msur de la data bilanului
IAS 29
aciunile membrilor
Aciunile membrilor n entiti de tip cooperatist
i instrumente similare
Cotizaiile membrilor
marf
Fuziune
Metod de contabilizare
Minereuri i alte produse minerale
contribuiile minime de finanare
dispoziie minim de finanare
Pli minime de leasing
Interes minoritar
Necorelare
prezentare eronat
Metoda de atenuare

IFRIC 2
IFRIC 2
KT
IAS 2
KT
IFRS 3
IAS 2
IFRIC 14
IFRIC 14
KT
KT
KT
IAS 8
IFRS 7 IG

1065
1066

EN
EN

EN

Monetary asset
Monetary items (monetary assets; monetary
financial assets and financial liabilities;
monetary financial instruments)
Monitor compliance
mortality risk
Multi-employer (benefit) plans
Multi-employer plans (for an employee
benefit plan)
Multi-year budget
multiple arrangements

Activ monetar
Elemente monetare (active monetare; active i
datorii financiare monetare; instrumente
financiare monetare
A monitoriza conformitatea
Risc de mortalitate
Planuri (de beneficii) cu mai muli angajatori
Planuri cu mai muli angajatori (pentru un plan
de beneficii ale angajailor)
Buget multi-anual
Angajamente multiple

1067
1068
1069
1070

EN
EN
EN
EN

1071
1072
1073

EN

multiple embedded derivatives

1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

mutual cooperative entity

mutual entity
mutual fund
mutual insurance company
National requirements
Nature of expense method
Negative goodwill
Negotiable paper
net assets
Net basis
net disposal proceeds
net exchange differences
net identifiable assets
Net income
Net investment in a foreign entity
net investment in a foreign operation

Instrumente derivate incorporate cu

caracteristici multiple
Entitate mutual de tip cooperatist
Entitate mutual
Fond mutual
Companie de asigurri mutual
dispoziii naionale
Metoda repartizrii cheltuielilor dup natur
Fond comercial negativ
Efecte de comer negociabile
Active nete
Baz net
ncasri nete din cedare
diferene nete de schimb valutar
active identificabile nete
Venit net
Investiie net ntr-o entitate extern
investiie net ntr-o operaiune din strintate

1090
1091
1092
1093
1094
1095
1096

EN
EN
EN
EN
EN
EN
EN

1097
1098

EN
EN

Net investment in a lease

Net loss
Net monetary position
Net position
Net profit
Net profit or loss [for the period]
Net Profit or Loss for the Period,
Fundamental Errors and Changes in
Accounting Policies
Net realizable value
Net selling price

Investiie net n leasing

Pierdere net
Poziie monetar net
Poziie net
Profit net
Profitul sau pierderea net (a perioadei)
Profitul net sau pierderea net a perioadei,
erori fundamentale i modificri ale politicilor
contabile
Valoare realizabil net
Pre net de vnzare

KT
KT

IFRS 1
IFRS 4
KT
KT
IPSAS
IAS 27 revised
IFRS 7
IFRS 3
IFRS 3
IFRS 4
IFRS 3
IFRS 1
KT
KT
KT
IFRS 3
KT
IAS 16
IAS 16
IFRS 3
KT
KT
IAS 21
KT
KT
KT
IFRS 1
KT
KT
IAS 8

KT
KT

1099

EN

Net settlement = Settle net

Decontare net = a deconta la o valoare net

1100
1101
1102
1103
1104

EN
EN
EN
EN
EN

Net surplus / deficit

Net surplus / deficit
Neutrality
newly acquired asset
next most senior parent

1105

EN

1106
1107
1108
1109
1110
1111
1112
1113

EN
EN
EN
EN
EN
EN
EN
EN

1114

EN

non-current assets (or disposal groups) as

held for distribution to owners

active imobilizate (sau grupuri destinate cedrii) IFRIC 17

ce urmeaz s fie distribuite proprietarilor

1115

EN

1116
1117
1118

EN
EN
EN

1119
1120
1121
1122
1123
1124
1125
1126
1127

EN
EN
EN
EN
EN
EN
EN
EN
EN

Non-current Assets Held for Sale and

Discontinued Operations
non-derivative
non-derivative contract
Non-discretionary employee profit-sharing
plan
Non-discretionary payments
Non-exchange transactions
non-financial assets
Non-linearities
Non-marketable securities
Non-monetary asset
Non-monetary government grants
Non-monetary item
non-owner changes in equity

Active imobilizate deinute n vederea vnzrii

i activiti ntrerupte
instrument nederivat
Contract cu instrumente nederivate
plan de participare nediscreionar la profit a
angajailor
Pli nediscreionare
Alte tranzactii decat cele de schimb
active nefinanciare
Non-liniariti
titluri greu tranzacionabile
Activ nemonetar
Subvenii guvernamentale nemonetare
Element nemonetar
Modificri ale capitalului propriu care rezult n
urma tranzaciilor cu alte pri dect proprietarii

1128
1129
1130
1131

EN
EN
EN
EN

Non-reciprocal distributions of assets

non-reciprocal distributions of assets
non-redeemable
non-refundable purchase taxes

distribuiri nereciproce de active

distribuiri nereciproce de active
care nu pot fi rscumprate
taxe nerecuperabile aferente cumprrii

Surplusul / Deficitul net

Surplusul / Deficitul net
Neutralitate
Activ recent dobndit
societatea-mam situat imediat deasupra
societii mam a entitii raportoare
Non-adjusting event [after the balance sheet Eveniment care nu conduce la ajustarea
date]
situaiilor financiare (ulterior datei bilanului)
non-bank financial service firm
Firme prestatoare de servicii non-bancare
Non-cancellable lease
Leasing irevocabil
non-cash assets
Active nemonetare
Non-cash generating assets
Active generatoare de fluxuri nemonetare
non-cash items
Elemente nemonetare
Non-cash transactions
Alte tranzacii dect cele n numerar
non-controlling interests
interese care nu controleaz
non-coterminous year-ends
nchideri de exerciii financiare care nu coincid

KT

KT
IFRS 5
IAS 24
KT
IFRS 7 BC
KT
IFRIC 17
IFRS 8
KT
IG IAS 1
IAS 28

IFRS 5
IAS 32
IFRS 4
IAS 33
IFRS 4
IAS 40
IFRS 4
KT
KT
KT
IPSAS
IAS 1 revised

IFRIC 17
IFRIC 17
IFRIC 2
IAS 16

1132
1133
1134

EN
EN
EN

Non-vesting / non-vested
non-vesting conditions
Normal capacity of production facilities

revocabil
condiii revocabile de intrare n drepturi
IFRS 2
Capacitatea normal a instalaiilor de producie KT

1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

notes
notes (receivable/payable)
not-for-profit organizations
Notional amount
notionally restated
Objective
Obligating event
Obligation
obligations for removal and restoration
observable (benchmark) interest rate
observable markets
observed (benchmark) interest rate
observed market price
Obsolescence
obtaining or losing control

note
efecte comerciale (de ncasat / de pltit)
Organizaii non-profit
Valoare noional
Retratat la valoarea noional
Obiectiv
Eveniment care oblig
Obligaie
Obligaii de mutare i restaurare
Rata de dobnd observabil (de referin)
Piee observabile
Rata de dobnd observat (de referin)
pre de pia observat
Uzur moral
Obinerea sau pierderea controlului

IPSAS
IAS 32
IFRS 8 BC
KT
IFRS 3
KT
KT
KT
IFRS 6
IFRS 7 IG
IFRS 7 IG
IFRS 7
IAS 32
KT
IAS 27 revised

1150
1151
1152
1153

EN
EN
EN
EN

Offer price
Offset
Offsetting
oil-linked bond

Pre de ofert
A compensa
Compensare
Obligaiune cu opiune pe preul petrolului

KT
KT
KT
IAS 32

1154
1155

EN
EN

Onerous contract

KT

1156
1157

EN
EN

Onerous minimum funding requirements

Opening balance
Opening IFRS balance sheet

1158
1159
1160
1161
1162
1163
1164

EN
EN
EN
EN
EN
EN
EN

Operating activities
Operating cycle
Operating decisions
Operating lease
Operating LeasesIncentives
Operating Segments
operational factors

Contract cu titlu oneros

dispoziii minime de finanare care sunt
oneroase
Sold de deschidere (iniial)
Bilan de deschidere ntocmit n conformitate cu
IFRS
Activiti de exploatare
Ciclu de exploatare
Decizii legate de activitate
Leasing operaional
Leasing operaional - Stimulente
Segmente de activitate
Factori operaionali

KT
KT
IFRS 8
KT
SIC-15
IFRS 8 App A
IAS 16

1165
1166
1167
1168

EN
EN
EN
EN

operator
Option
option contract
option pricing model

Operator
Opiune
contract pe opiuni
Model de evaluare a opiunii

IFRIC 12
KT
IAS 32
IFRS 2

IFRIC 14 BC
KT
IFRS 1

1169
1170
1171

EN
EN
EN

Ordering
Ordinary activities
ordinary course of business

Ordonare
Activiti curente
Pe parcursul desfurrii normale a activitii

1172
1173
1174
1175

EN
EN
EN
EN

Ordinary share
Original budget
Original cost
original principal

Aciuni ordinare
buget initial
Cost iniial
capital iniial

KT

1176

EN

Originated loans and receivables

mprumuturi i creane emise de ntreprindere

KT

1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Origination costs
Other components of equity
other comprehensive income
Other long-term employee benefits
other price risk
out of the money
outputs
Outright sale
outsourcing arrangements
Overheads
oversight
oversight
over-the-counter market
owner
owner changes in equity

IFRS 4
IAS 1 revised IG
IAS 1 revised (Definitions)
KT
IFRS 7A
IAS 39
IFRS 3
KT
IFRIC 4
KT

1192
1193
1194

EN
EN
EN

Owner-occupied property
Owners' equity
owners

Costuri de emisiune
Alte componente de capital propriu
Alte elemente ale rezultatului global
Alte beneficii pe termen lung ale angajailor
Alte riscuri de pre
in afara banilor ( "out of the money")
rezultate
Vnzare promoional
angajamente de externalizare
Cheltuieli de regie
supraveghere
supraveghere
pia nereglementat / OTC
Proprietar
Modificri ale capitalului propriu n urma
tranzaciilor cu proprietarii
Proprietate imobiliar utilizat de posesor
Capitaluri proprii
Proprietari

1195
1196
1197
1198

EN
EN
EN
EN

ownership interest
Paid in capital
Paragraph
paragraph 18 (c) (ii)

Participaii n capitalurile proprii

Capital subscris i vrsat
punct
Punctul 18 litera (c) subpunctul (ii)

IFRS 3
KT
IAS 1

1199
1200
1201

EN
EN
EN

parent
parent-subsidiary relationship
partial disposal

Societatea mam
Relaie dintre societatea mam i filial
Cedare parial

IFRS 3
IFRS 3
IAS 27 revised

1202
1203
1204

EN
EN
EN

partially-owned subsidiary
Participants [in a pension plan]
Participating equity instruments

filial deinut parial

Participani [la un plan de pensii]
Instrumente de capitaluri proprii participative

IAS 27
KT
IAS 33

KT
IAS 2

IFRS 1
IAS 39

IAS 28
IAS 1 revised App A
IAS 1 revised
KT
KT
IFRS 3 revised

1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Past business combination

past due
past event
Past service cost
Payables
Pension
Pension liability
Pension scheme
Percentage of completion method
Performance (= Financial performance)

Combinare de ntreprinderi anterioar

Restant
Eveniment trecut
Costul serviciilor anterioare
Datorii
Pensie
Datorie asociat pensiilor
Schem de pensii
Metoda procentului de finalizare
Performan (= Performan financiar)
Condiii de performan
Perioada de serviciu
Anuitate pe o anumit perioad
efecte specifice perioadei
instrumente de datorie perpetue
Prim de loialitate
personal
Aciuni fantom
capital fizic
active ale planului (ale unui plan de beneficii
ale angajailor)
Data angajamentului fa de un plan
depuse drept gaj
Punct de vnzare

IFRS 1
IFRS 7A
IFRS 3
KT
KT
KT
IFRS 1
KT
KT
KT
IFRS 2
KT
IFRS 4
IAS 8
KT
IFRS 4
IAS 2
IFRS 2
KT
KT

1225
1226
1227

EN
EN
EN

plan commitment date

pledged as collateral
point of sale

1228
1229
1230
1231

EN
EN
EN
EN

policyholder
Pooling of interest method
Portfolio
Portfolio Hedge of Interest Rate Risk

IFRS 4
KT
KT
IAS 39

portfolio transfer
position-taking institutions
Post-employment benefit plans
Post-employment benefits
poster sites

Deintorul poliei de asigurare

Metoda punerii n comun de interese
Portofoliu
Acoperirea portofoliului mpotriva riscului ratei
dobnzii
Transfer de portofoliu
Instituii de intermediere
Planuri de beneficii post-angajare
Beneficii post-angajare
Postere publicitare

1232
1233
1234
1235
1236

EN
EN
EN
EN
EN

IFRS 4
IFRIC 3
KT
KT
SIC 31

1237
1238
1239
1240
1241

EN
EN
EN
EN
EN

post-tax profit or loss

post-vesting transfer restriction
Potential ordinary share
potential voting rights
pre-combination

Profit sau pierdere dup impozit

Restricii de transfer dup intrarea n drepturi
Aciune ordinar potenial
drepturi de vot poteniale
nainte de combinare

IFRS 5
IFRS 2
KT
IAS 27
IFRS 3

performance conditions

Period of service
Period-certain annuity
period-specific effects
Perpetual debt instruments
persistency bonus
personnel
phantom shares

Physical capital
Plan assets (of an employee benefit plan)

IFRS 5
IAS 32
IAS 12

1242

EN

Preface to International Financial Reporting

Interpretations Committee

1243

EN

1244
1245
1246
1247

EN
EN
EN
EN

1248
1249
1250

EN
EN
EN

Preface to International Financial Reporting

Standards
preference dividend
Preference share
Premium
Preparation and Presentation of Financial
Statements
preparers
Prepayments
prescribe

1251

EN

1252
1253
1254

EN
EN
EN

1255
1256

Prefaa Comitetului pentru Interpretarea

Standardelor Internaionale de Raportare
Financiar
Prefa la Standardele Internaionale de
Raportare Financiar
dividend preferenial
Aciune preferenial
Prim
ntocmirea i prezentarea situaiilor financiare

IAS 33
IAS 33
KT
IFRS 1

persoane care ntocmesc

Cheltuieli n avans
Prescrie

IAS 40
KT
IAS 2

EN
EN

n starea i n locul n care se gsesc n

prezent
Present obligation
Obligaie actual
Present value
Valoare actualizat
Present value of a defined benefit obligation Valoarea actualizat a unei obligaii privind
beneficiul determinat
Presentation
prezentare
presentation and disclosure
Prezentare i descriere

KT
IFRS 1

1257
1258
1259

EN
EN
EN

presentation currency
Presentation of Financial Statements
Previous GAAP

IAS 21
IAS 1
IFRS 1

1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Price earnings ratios

Price index
Price risk
Primary Basis of Accounting
primary economic environment
Primary financial instruments
Primary objective
Primary reporting format
principal-only strip
Principles-based approach
prior period error
private entity
Privatisation
Pro forma
Pro rata basis
probability recognition criterion

Present location and condition

moned de prezentare
prezentarea situaiilor financiare
Principiile contabile general acceptate (GAAP)
anterioare
Indicator pre / rezultate
Indicele preurilor
Risc de pre
Baz primar de contabilitate
mediu economic principal
Instrumente financiare primare
Obiectiv primar
Format primar de raportare
component de capital
Abordare principial
eroare a unei perioadei anterioare
Entitate privat
Privatizare
pro forma
Baz proporional
Criteriu de recunoatere a probabilitii

KT
KT
KT

KT
KT
KT
IFRS 1
IAS 21
KT
IFRS 1
KT
IAS 39
IFRS 1 BC
IAS 8
IFRS 3
IFRS 1
KT
KT
IFRS 3

1276
1277
1278
1279
1280

EN
EN
EN
EN
EN

probable
probable maximum loss
processes
product warranty obligations
production facilities

Probabil
Pierdere maxim probabil
procese
Obligaii privind garania produselor
Instalaii de producie

IFRS 3
IFRS 4
IFRS 3
IFRS 5
IAS 2

1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
1292
1293
1294

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Production overheads
production process
Profit
Profit after tax
Profit allowance
Profit before tax
Profit sharing
Progress billing
Progress payment
prohibitions
Project
Projected unit credit method
promissory notes
pronouncement

Regie de producie
proces de producie
Profit
Profit dup impozitare
Deducere din profit
Profit nainte de impozitare
Participare
Facturare pe msura execuiei
Plat pe msura execuiei
interziceri
Proiect
Metoda unitilor de credit proiectate
Bilete la ordin
Norm

KT
IAS 2
KT
KT
KT
KT
KT
KT
KT
IFRIC 2

1295
1296
1297
1298

EN
EN
EN
EN

Drept imobiliar
Reevaluarea proprietilor imobiliare
Imobilizri corporale
Imobilizri corporale - Compensaii pentru
deprecierea sau pierderea elementelor

IAS 40
IAS 1 revised IG
IAS 16
SIC 14

1299

EN
EN
EN
EN
EN
EN
EN

1306
1307
1308
1309
1310

EN
EN
EN
EN
EN

1311

EN

Imobilizri corporale - Costuri cu reviziile sau

reparaiile generale
Proporional
Consolidare proporional
Interes proporional
mbuntiri propuse
Aplicare prospectiv
Prevede plata unui beneficiu n suma forfetar
de 100
Provizion / Prevedere
Acordarea (de garanii personale)
Provizion pentru pierdere
Valoare provizionat
Provizioane, Datorii contingente i active
contingente
Argument /reprezentant

SIC 23

1300
1301
1302
1303
1304
1305

property interest
property revaluation
Property, Plant and Equipment
Property, Plant and Equipment Compensation for the Impairment or Loss of
Items
Property, Plant and Equipment - Major
Inspection or Overhaul Costs
proportionate
Proportionate consolidation
proportionate interest
Proposed improvements
Prospective application
provides a lump-sum benefit of 100
Provision
Provision (of guarantees or collateral)
Provision for loss
provisional value
Provisions, Contingent Liabilities and
Contingent Assets
proxy

KT
IAS 30
SIC 5

IAS 28
KT
IFRS 3
IFRS 1
KT
IAS 19
KT
IAS 24
KT
IFRS 3
IAS 37
IFRS 7 BC

1312
1313
1314
1315
1316
1317
1318
1319
1320

EN
EN
EN
EN
EN
EN
EN
EN
EN

Prudence
public accountability
public entity
public sector
Public securities markets
publicly quoted entity
Publish What You Pay campaign
published price
publishing titles

pruden
Rspundere public
Entitate din sectorul public
Sector public
Piee de valori publice
Entitate cotat public
Campania "Publici ce plteti"
Pre publicat
Titluri de publicaii

KT
IFRS 8 BC
IFRS 3
IFRIC 12
IAS 33
IFRS 3
IFRS 8 BC
IFRS 3
IAS 38

1321
1322
1323
1324
1325
1326

EN
EN
EN
EN
EN
EN

Purchase consideration
Purchase method
purchase price
Purchased options
Put option
Puttable

KT
KT
IAS 2
IAS 33
KT
KT

1327

EN

puttable instrument

1328

EN

Qualify for recognition/derecognition

1329
1330
1331
1332

EN
EN
EN
EN

Qualifying asset
Qualifying insurance policy
Qualitative characteristics
quantitative disclosures

1333
1334
1335
1336

EN
EN
EN
EN

quantitative thresholds
quoted equity instrument
Quoted market price
rated and unrated credit exposures

1337

EN

reacquired rights

Contravaloarea cumprrii
Metoda de cumprare
pre de cumprare
Opiuni cumprate
Opiune de vnzare / put
Care poate fi lichidat de deintor nainte de
scaden
Instrument care poate fi lichidat nainte de
scaden
A se ncadra pentru recunoatere /
derecunoatere
Activ cu ciclu lung de producie
Poli de asigurare restrictiv
Caracteristici calitative
Informaii cantitative de furnizat/ Prezentri de
informaii cantitative
Praguri cantitative
Instrument de capitaluri proprii cotat
Pre de pia cotat
Expuneri evaluate sau neevaluate la riscul de
credit
Drepturi redobndite

IFRS 3 revised

1338

EN

ready access

Acces fr dificulti

IAS 1

1339
1340

EN
EN

Realisable value
realisation of assets

Valoare realizabil
Valorificarea activelor

KT
IAS 1

1341
1342
1343
1344

EN
EN
EN
EN

Reasonable estimate
reasonably possible
reassessment
Reassessment of Embedded Derivatives

Estimare rezonabil
Posibil n mod rezonabil
Reevaluare
Reevaluarea instrumentelor derivate
ncorporate

IFRS 1
IFRS 7B
IFRS 3
IFRIC 9

IAS 32
IFRS 1
KT
KT
KT
IFRS 7
IFRS 8 BC
IFRS 3
KT
IFRS 7IG

1345
1346
1347
1348
1349
1350
1351
1352
1353
1354
1355
1356
1357
1358
1359
1360
1361
1362
1363
1364

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

1365
1366
1367
1368
1369
1370
1371
1372
1373
1374
1375
1376
1377
1378
1379
1380
1381
1382
1383
1384

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

rebates
Rebuttable presumption
Receivables
Reclassification adjustments
recognised financial instruments
Recognition
recognition as an expense
Recognition criteria
Reconciliation
reconciliation period
Recoverability
recoverable
Recoverable amount
Recoverable service amount
Redemption
redemption prohibition
Refer to
Refinancing
Reformatted (IAS)
refund or a reduction in future contributions
regular way purchase or sale
Regulator
rehabilitate-operate-transfer
Reimbursement
reinsurance contract
Reinsurer
Reinvestment of dividends
Related parties
Related Party Disclosures
Related party transaction
Relevance
Reliability
reliability exception
reliability exception
reliable
reliable measurement test
reload feature
reload option

Remeasurement
Remuneration of key management
personnel

rabaturi
Prezumie relativ / Prezumie juris tantum
Creane
Ajustri din reclasificare
instrumente financiare recunoscute
recunoatere
Recunoatere drept cheltuial
Criterii de recunoatere
Reconciliere
perioada de reconciliere
Recuperabilitate
recuperabil
Valoare recuperabil
Valoare recuperabil a serviciilor
Rscumprare
interzicere de rscumprare
se va face referire la/ A se consulta
Refinanare
Reformulat (IAS)
rambursare sau reducere a contribuiilor
viitoare
cumprare sau vnzare standard/normal
Organ de reglementare
Reabilitare-exploatare-transfer
Rambursare
Contract de reasigurare
Reasigurator
Reinvestirea dividendelor
Pri afiliate
Informatii privind partile afiliate
Tranzacii cu prile afiliate
Relevan
fiabilitate
excepie de credibilitate
excepie de fiabilitate
fiabil
test de evaluare fiabil
Caracteristic de "rencrcare"/rennoire
Opiune de "rencrcare"/rennoire
Reevaluare
Remunerarea personalului cheie de conducere

IAS 2
KT
KT
IAS 1 revised
IAS 32
KT
IAS 2
IFRS 1
KT
IFRIC 3
KT
IAS 2
KT
IPSAS
KT
IFRIC 2
KT
KT
IFRIC 14
IAS 39
KT
IFRIC 12
KT
IFRS 4
IFRS 4
IAS 33
KT
IAS 24
KT
KT
KT
IAS 40
IAS 40
IAS 16
IFRS 2
IFRS 2
KT
IPSAS

1385

EN

remuneration package

Pachet salarial

IFRS 2

1386
1387
1388
1389
1390
1391
1392
1393
1394
1395

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

EN

Prestare de servicii
Drepturi de rennoire
Reorganizri
reparaii i ntreinere
Rambursare
Cost de nlocuire al unui activ
Regajat
Segment raportabil
Moned de raportare
Moned de raportare - Evaluarea i
prezentarea situaiilor financiare n baza IAS 21
i IAS 29
Moned de raportare - Conversia de la moneda
de evaluare la moneda de prezentare

KT
IFRS 4
KT
IAS 40
KT
KT
IFRS 7
KT
KT
SIC 19

1396

1397
1398
1399
1400
1401
1402
1403
1404

EN
EN
EN
EN
EN
EN
EN
EN

Rendering of Services
renewal rights
Reorganisations
repairs and maintenance
Repayment
Replacement cost of an asset
repledge
Reportable segment
Reporting currency
Reporting Currency - Measurement and
Presentation of Financial Statements Under
IAS 21 and IAS 29
Reporting Currency Translation from
Measurement Currency to Presentation
Currency
Reporting date
Reporting enterprise
reporting entity
Reporting package
Reporting period
representational faithfulness
Repurchase agreement
requirements

Dat de raportare
ntreprindere raportoare
entitate raportoare
Pachet de raportare
Perioad de raportare
Fidelitate n prezentare
Acord de recumprare
Dispoziii

KT
KT
IAS 21
IFRS 1
KT
IFRS 3
KT
IAS 2

1405
1406
1407
1408
1409
1410

EN
EN
EN
EN
EN
EN
EN
EN

Cercetare
Rezerv
Cost rezidual
interes rezidual/ participaie rezidual
Valoare reziduzal
Decizia IASB - Retragerea IAS 15 de ctre
Consiliu
Retratare
Restaurare

KT
KT
IFRS 3
IAS 32
KT
IAS 15

1411
1412

Research
Reserve
residual cost
residual interest
Residual value
Resolution of the IASBWithdrawal of IAS
15 by the Board
Restatement
restoration

1413
1414
1415
1416
1417
1418
1419

EN
EN
EN
EN
EN
EN
EN

restricted shares
Restrictions on transferred assets
Restructuring
Restructuring provision
Result
Retail method
Retail store chain

Aciuni restricionate
Restrictii asupra activelor transferate
Restructurare
Provizion de restructurare
Rezultat
Metoda cu amnuntul
Lan de magazine cu amnuntul

IFRIC 8
IPSAS
KT
IFRS 1
KT
KT
KT

SIC 30

KT
SIC 5

1420
1421
1422

EN
EN
EN

Retained earnings
retained profit
retired

Rezultat reportat
Profit reportat
Scoase din funciune

KT
IFRS 3
IAS 16

1423
1424

EN
EN

Retirement benefit plans

retirement benefits

Planuri de pensii
Pensii

KT
IAS 19

1425
1426
1427
1428

EN
EN
EN
EN

retroactive classification
Retrospective application
Retrospective restatement
return on an asset

Clasificare retroactiv
Aplicare retroactiv
Retratare retroactiv
Rentabilitatea aferent unui activ

IFRS 5
KT
IPSAS
IFRS 4

1429
1430

EN
EN
EN
EN
EN
EN
EN
EN

1437
1438
1439
1440
1441

EN
EN
EN
EN
EN

Rentabilitatea investiiei
Rentabilitatea activelor planului (ale unui plan
de beneficii ale angajailor
Reevaluare
Rezerv din reevaluare
Surplus din reevaluare
Valoarea reevaluat a unui activ
Venituri
Venituri- Tranzacii barter care presupun
servicii de publicitate
Reluare
Achiziie invers
Reversia invers de aciuni
Revizuit (IAS)
Beneficii asociate unui bun n sistem de leasing

KT
KT

1431
1432
1433
1434
1435
1436

Return on investment
Return on plan assets (of an employee
benefit plan)
Revaluation
Revaluation reserve
Revaluation surplus
Revalued amount of an asset
Revenue
RevenueBarter Transactions Involving
Advertising Services
Reversal
Reverse acquisition
Reverse share split
Revised (IAS)
Rewards associated with a leased asset

1442
1443
1444
1445
1446

EN
EN
EN
EN
EN

Dreptul primului refuz

Drept de a compensa
dreptul de a explora
Emisiune de drepturi de subscriere
Drepturi la interese din fonduri de dezafectare,
de restaurare i de reabilitare a mediului

IAS 39
KT
IFRS 6
IAS 33
IFRIC 5

1447
1448
1449
1450

EN
EN
EN
EN

right of first refusal

Right of set-off
right to explore
Rights issue
Rights to Interests arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds
Risk
Risk exposure
risk of divergence
risks and rewards of ownership

KT
IFRS 4
IFRIC 9 BC
IFRS 7

1451

EN

Risks associated with a leased asset

Risc
Expunere la risc
Risc de divergen
Riscurile i recompensele aferente dreptului de
proprietate
Riscuri asociate unui bun n sistem de leasing

KT

1452

EN

Roll back

A relua (anterior unei date)

IFRS 1

KT
IFRS 1
IFRS 1
KT
KT
SIC-31
KT
KT
KT
KT
KT

1453
1454

EN
EN

Roll forward
roll-ups

1455
1456

EN
EN

Royalty
sabbatical leave

1457
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
1470
1471
1472
1473
1474
1475
1476
1477
1478

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Sale
Sale and leaseback transaction
SARs
Scope
Secondary segment information
Securities
Securitisation
Segment
Segment accounting policies
Segment accounting policies
Segment assets
Segment expense
Segment liabilities
Segment manager
Segment Reporting
Segment result
Segment revenue
self-constructed asset
Self-insurance
Selling costs
selling price
Sensitivity

1479
1480
1481
1482
1483
1484
1485
1486
1487
1488
1489

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Sensitivity analysis
separability
separable assets
separate financial statements
separate liability
separately identifiable
Service Concession Arrangement
Service cost

1490
1491

EN
EN

A relua (ulterior unei date)

consolidri regionale / grupri regionale de
ntreprinderi
Redeven
Concedii sabatice
Vnzare
Tranzacie de vnzare i leaseback
DAA
domeniu de aplicare
Informaii secundare pe segment
Titluri de valoare
Titlurizare
Segment
Politici contabile pe segment
Politici contabile pe segment
Active ale segmentului
Cheltuial pe segment
Datorii pe segment
Administrator de segment
Raportarea pe segmente
Rezultat pe segment
Venit pe segment
activ n regie proprie
Auto-asigurare
Costuri de vnzare
Pre de vnzare
Sensibilitate

IFRS 1
IFRS 3
KT
IAS 19
KT
KT
IFRS 2
KT
KT
KT
KT
KT
IPSAS
IPSAS
KT
KT
IPSAS
IFRS 8
IAS 14
KT
KT
IAS 16
IFRS 4
IAS 2
IAS 1

service mark
services as consideration

Analiza sensibilitii
Separabilitate
active separabile
situaii financiare individuale
Datorie distinct / separat
identificabil n mod distinct
angajament de concesiune a serviciilor
Costul serviciului
Data serviciului
Marca serviciului
Servicii n contrapartid

IFRS 4
IFRS 3
IAS 16
IAS 27
IFRS 3
IAS 2
IFRIC 12
IFRS 1
IFRS 2 BC
IFRS 3
IFRS 2

Services rendered as consideration

Servicing liabilities

Servicii prestate n contrapartid

Datorii legate de administrare

IFRS 1

service date

1492
1493
1494
1495
1496
1497

EN
EN
EN
EN
EN
EN

Servicing rights
Set of financial statements
Set-off, legal right of
Settle net = Net settlement
Settlement
Settlement (of employee benefit obligations)

1498
1499
1500
1501
1502
1503
1504
1505
1506
1507

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Settlement date
settlement date accounting
settlement provision
Settlement value
severally liable
Shall comply with
Share
share appreciation rights
share buy-back arrangements
share call options

1508
1509

EN
EN

1510
1511
1512
1513
1514
1515

EN
EN
EN
EN
EN
EN

Share capital
Share Capital - Reacquired Own Equity
Instruments (Treasury Shares)
Share consolidation

1516
1517
1518
1519

EN
EN
EN
EN

1520
1521
1522
1523
1524
1525
1526
1527
1528

EN
EN
EN
EN
EN
EN
EN
EN
EN

share option

Share option plan

Share premium
Share split
share the same risk
Share warrant
Share-based Payment
share-based payment arrangement

share-based payment awards

share-based payment transaction

Shareholder
Shareholders' equity
Short seller
Short-term employee benefits
SIC
Significant influence
Single product enterprise
Sinking fund

Drepturi legate de administrare

Set de situaii financiare
A compensa, drept legal de
A deconta net = decontare net
Decontare
Stingere (a obligaiilor privind beneficiile
angajailor)
Dat de decontare
Contabilitate n funcie de data decontrii
provizion de decontare
Valoare de decontare
responsabil individual
trebuie s fie n conformitate cu
Aciune
Drepturi privind aprecierea aciunilor
Angajamente de rscumprare a aciunilor
opiuni de cumprare de aciuni / call pe aciuni

IAS 39 BfC
IFRS 1
KT
KT
KT
KT
KT
IAS 39
IAS 32
KT
IAS 28
KT
IFRS 2
IFRS 3
IAS 27

Capital social
Capital social - Instrumente proprii de capital
redobndite (Aciuni de trezorerie)
Consolidare de aciuni
Opiuni pe aciuni
Plan de opiuni pe aciuni
Prim de emisiune
Divizare a aciunilor
Sunt expuse aceluiai risc

KT
SIC 16

Warrante pe aciuni
Plat pe baz de aciuni
angajament de plat pe baz de aciuni
Prime cu plata pe baz de aciuni

KT
IFRS 2
IFRS 2
IFRS 3 revised

Tranzacie cu plata pe baz de aciuni

acionar
Capitalul acionarilor
Vnztor "short" / pe descoperit
Beneficii pe termen scurt ale angajailor
SIC
Influen semnificativ
ntreprindere cu produs singular
Fond de amortizare

IFRS 2
KT
KT
KT
KT
KT
KT
KT
KT

IAS 33
IFRS 2
KT
KT
KT
IAS 39

1529

EN

small- and medium-sized practices (SMPs)

cabinete mici i mijlocii (PMM-uri)

IPSAS

1530
1531
1532

EN
EN
EN

Social security
Social security contribution
Software

Asigurare social
Contribuie la asigurrile sociale
Programe informatice

KT
KT
IAS 38

1533
1534

EN
EN

Solvency
sources of replacement financing

Solvabilitate
Surse de nlocuire a finanrii

KT
IAS 1

1535
1536
1537
1538
1539
1540
1541
1542
1543
1544
1545

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

SPE
Special purpose entity
specific identification of costs
speculative grade
Spin-off
spot exchange rate
stand-alone basis
stand-alone derivative
stand-alone entity
Standard cost method
standard-setting

ESS
Entitate cu scop special
Identificare specific a costurilor
Categorie speculativ
Divizare
Cursul de schimb la vedere
Baz de sine stttoare
Instrument derivat de sine stttor
Entitate de sine stttoare
Metoda costului standard
Normalizare

KT
KT
IAS 2
IFRS 7 IG
KT
IAS 21
IAS 24
IAS 39
IAS 21
KT
IAS 8

1546

EN

standard-setting bodies

Organisme de normalizare

IAS 8

1547
1548
1549

EN
EN
EN

stand-by credit facilities

Standby letters of credit
Standing Interpretation Committee

IFRS 7 IG
KT
KT

1550

EN

stapling arrangement

Faciliti de credit standby

Acreditiv standby
Comitetul Permanent pentru Interpretarea
Standardelor
Angajament de tip stapling (punere n comun)

IFRS 3

1551
1552
1553
1554

EN
EN

cheltuieli de constituire
Entiti controlate de stat
Planuri de stat
Situaia fluxurilor de trezorerie

IAS 40
IAS 24
IPSAS
KT

1555
1556
1557
1558
1559
1560
1561
1562

EN
EN
EN
EN
EN
EN
EN
EN

start-up costs
state-controlled entities
State plans
Statement of cash flows = Cash flow
statement
Statement of changes in equity
Statement of compliance with IFRSs
statement of comprehensive income
statement of financial position
Statement of income = Income statement
Stewardship of management
Stipulations on transferred assets
stock exchange listing

Situaia modificrilor capitalurilor proprii

Declaraie de conformitate cu IFRS
Situaia rezultatului global
Situaia poziiei financiare
Situaia veniturilor i cheltuielilor
Diligena conducerii
Prevederi referitoare la activele transferate
Cotare la bursa de valori

KT
IFRS 1
IAS 1 revised
IAS 1 revised
KT
IFRS 1
IPSAS
IFRS 3

EN

1563
1564
1565
1566
1567
1568
1569
1570
1571

EN
EN
EN
EN
EN
EN
EN
EN
EN

Stop-loss
straight debt
straight-line method
stress test
subsequent gain
Subsidiary
Subsidies
Substance over form
substantive agreement

"Stop pierdere"
Datorie direct
Metoda liniar
Testul de rezisten
Ctig ulterior
Filial
Subsidii
Prevalarea economicului asupra juridicului
Acord de fond

IFRS 4 IG
IFRS 7 BC
IAS 16
IFRS 7B
IFRS 5
KT
KT
KT
SIC 5

1572
1573

EN
EN

Substantively enacted
summary of accounting policies

Adoptat n mare msur

Rezumatul politicilor contabile

KT
IAS 1

1574
1575
1576
1577
1578
1579
1580
1581
1582
1583
1584
1585
1586
1587
1588
1589
1590
1591
1592
1593
1594
1595
1596
1597
1598
1599
1600
1601
1602
1603

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

Superannuation scheme
Superseded versions
Supervisory non-management directors
supplier
supply agreement
Supporting information
Surety bonds
Surplus / deficit from ordinary activities
Surplus / deficit from ordinary activities
surplus in the plan
surrender option
surrender values
surrogate measure
Swap contract
swaption
Syndication
synthetic instrument
table of concordance
table of concordance
Tainting
take-or-pay contract
Tangible asset
tangible fixed asset
Targeted exemptions
Tax
Tax base
Tax base of an asset or liability
tax benefit
tax effects
Tax event

Schem de super-anuiti
Versiuni nlocuite
Administratori cu funcii de supraveghere
Furnizor
Contract de furnizare
Informaii justificative
Fidejusiune
Surplus / deficit din activitati curente
Surplus / deficit din activitati curente
surplusul din plan
Opiune de rcumprare
Valori de rscumprare
Evaluri surogat
Contract swap
swaption
Sindicalizare
Instrument sintetic
tabel de concordanta
tabel de concordanta
Molipsire
contract ferm de cumprare
Activ corporal
Imobilizare corporal
Derogri vizate
Impozit
Baza fiscal
Baza fiscal a unui activ sau a unei datorii
Beneficiu fiscal
Efecte fiscale
Eveniment impozabil

KT
IFRS 1
KT
IFRS 3
IFRS 3
IFRS 4
IPSAS
IPSAS
IFRIC 14
IFRS 4
IFRS 4
IFRIC 8 BC
KT
IAS 39
KT
IAS 32
IPSAS
IPSAS
IFRS 1
IFRIC 4
KT
IFRS 3
IFRS 1
KT
KT
KT
IFRS 3
IAS 21
IPSAS

1604
1605
1606
1607
1608
1609
1610
1611
1612
1613
1614
1615
1616

EN
EN
EN
EN
EN
EN
EN
EN

Tax event
Tax expenditure
Tax expenditure
Tax expense (tax income)
tax jurisdiction
Tax liability
Tax purposes
Tax rate
Taxable event
Taxable profit (tax loss)
Taxable temporary difference
taxation
technical feasibility and commercial viability
of extracting a mineral resource

Eveniment impozabil
Facilitati fiscale
Facilitati fiscale
Cheltuiala cu impozitul (venit din impozit)
Jurisdicie fiscal
Datorie cu impozitul
Scopuri fiscale
Rata de impozitare
Eveniment impozabil
Profit impozabil (pierdere fiscal)
Diferen temporar impozabil
Impozitare
fezabilitatea tehnic i viabilitatea comercial a
extraciei unei resurse minerale

IPSAS
IPSAS
IPSAS
KT
IFRS 3
IFRS 1
IFRS 1
IFRS 1
IPSAS
KT
KT
IFRS 3
IFRS 6

1617
1618
1619

EN
EN
EN

Temporary difference
Tender offer
Termination benefits

KT
IAS 33
KT

1620
1621

EN
EN

Tests goodwill for impairment

That has been marked down to below its
original selling price

Diferen temporar
Ofert scris de achiziie
Beneficii pentru terminarea contractului de
munc
Testeaz fondul comercial pentru depreciere
Al cror pre a fost redus sub preul de vnzare
iniial

1622

EN

The acquirer shall clasify as an asset a

right to the return of previously
transferred consideration

Dobnditorul trebuie s clasifice ca activ un IFRS 3

drept la restituirea contravalorii transferate
anterior

1623

EN

1624

EN

The Effects of Changes in Foreign Exchange Efectele variaiei cursurilor de schimb valutar
Rates
the following terms are used in this Standard Urmtorii termeni sunt folosii n prezentul
with the meanings specified
Standard cu nelesul specificat n continuare

1625

EN

1626

EN

1627

EN

The Limit on a Defined Benefit Asset,

Minimum Funding Requirements and their
Interaction
The same inventory could be exchanged in
the marketplace
the transitional effect

1628

EN

Theoretical ex-rights value per share

1629

EN

This (standard / interpretation)

EN
EN
EN
EN

IFRS 1

IAS 21
IAS 32

Limita unui activ privind beneficiul determinat,

dispoziiile minime de finanare i interaciunea
lor
IFRIC 14
Acelai stoc ar putea fi tranzacionat pe pia
Efectul dispoziiilor tranzitorii

IAS 19

Valoarea teoretic pe aciune dup exercitarea IAS 33

drepturilor
Prezentul (standard) / prezenta (interpretare)
IAS 1

1630

EN

time apportionement basis

n funcie de repartizarea n timp

IAS 12

1631

EN

time pattern

Ealonare n timp

IAS 16

1632
1633
1634
1635
1636

EN
EN
EN
EN

Time-value of money
Time-weighting factor
timing
to acquire
to acquire

Valoarea-timp a banilor
Factor de ponderare a timpului
plasare n timp
a dobndi
A dobndi

IPSAS 25
IAS 33

1637
1638
1639
1640
1641
1642

EN
EN
EN
EN
EN
EN

to conclude
to conclude
to conflict with
To deal with
to differ

a ajunge la concluzia
a ajunge la concluzia
a fi n contradicie cu
a fi n contradicie cu
A trata
A se deosebi / a fi diferit

IFRS 2

1643
1644

EN
EN

To enter a contract
to incur

a ncheia un contract
A suporta
p

IAS 38

1645
1646

EN
EN

to 'manufacture' gains
to meet the definition

A "fabrica" ctiguri
A corespunde definiiei

IAS 16
IAS 39

1647
1648

EN
EN

1649

EN

To qualify for
to require (the standard requires / an entity is
required)
to settle

S ndeplineasc condiiile
Impune (standardul prevede / unei entiti i se
impune)
A deconta

IFRS 2

1650
1651
1652
1653
1654

EN
EN
EN
EN
EN

Top-down test
Total comprehensive income
total return swap
Trade date
trade date accounting

Testul "de la vrf la baz"

Rezultatul global total
Swap global de randament
Data tranzacionrii
Contabilitate n funcie de data tranzacionrii

KT
IAS 1 revised
IAS 39
KT
IAS 39

1655
1656
1657

EN
EN
EN
EN
EN
EN

Creane comerciale
Secret comercial
Tranzacionare - activ sau datorie financiar
deinut n vederea tranzacionrii
Ctiguri sau pierderi din tranzacionare
Tranzacie
Costuri de tranzaciei (instrumente financiare)

KT
IFRS 3
KT

1658
1659
1660

Trade receivable
trade secret
Trading financial asset or liability held for
trading
trading gains and losses
Transaction
Transaction costs (financial instruments)

IFRS 7 IG
KT
KT

1661

EN

transaction price

Preul tranzaciei

IFRS 7

to conflict with

IFRS 2
IFRS 2

IAS 1

1662
1663

EN
EN

Transfer
transfer taxes and duties

Transfer
Impozite i taxe (ocazionate) de transfer

KT
IAS 39

1664
1665
1666

EN
EN
EN

Transferee
Transferor
Transitional liability (defined benefit plans)

KT
KT
KT

1667

EN

transitional provisions

Entitatea creia i se transfer

Entitatea care transfer
Datorie provizorie (planuri de beneficii
determinate)
Prevederi tranzitorii

IAS 36

1668
1669
1670
1671
1672
1673
1674
1675
1676

EN
EN
EN
EN
EN
EN
EN
EN
EN

Translation difference
translation method
Translation of foreign currency
translation of the financial statements
translation to the presentation currency
Transparency
Treasury shares
triggering event
true and fair

Diferen de conversie
Metoda de conversie
Conversie valutar
Conversia situaiilor financiare
Conversie la moneda de prezentare
Transparen
Aciuni proprii
Eveniment declanator
Corect i fidel

IFRS 1
IAS 21
KT
IAS 12
IAS 21
IFRS 1
KT
IFRS 4
IAS 1

1677
1678
1679

EN
EN
EN

Trust activities
Trustee
two-class ordinary shares

KT
KT
IAS 33

1680
1681
1682
1683
1684
1685
1686
1687

EN
EN
EN
EN
EN
EN
EN
EN

ultimate controlling party

unallocated surplus
Unamortised
unbundle
uncertain event
Uncollectability
unconditional prohibitions
unconditional right to refuse redemption

1688
1689
1690
1691
1692
1693
1694
1695
1696
1697
1698

EN
EN
EN
EN
EN
EN
EN
EN

underlying asset
underlying variable
Understandability
underwriting year
undistributed earnings
undrawn loan commitment
Undue cost or effort
Unearned finance income
Unearned finance revenue
unearned premiums
Unguaranteed residual value

Activiti de administrare a activelor

Administrator de active
aciuni ordinare de clasa a II-a / de dou
categorii
partea care controleaz n ultim instan
Surplus nealocat
Neamortizat
A separa
Eveniment incert
Necolectabilitate
interzicere necondiionat
dreptul necondiionat de a refuza
rscumprarea
activ suport / de baz
variabil de baz
Inteligibilitate
Anul de subscriere
Rezultatele nedistribuite
Angajament de mprumut neutilizat
Cost sau efort nesolicitat
Venit financiar nencasat
Venit financiar nencasat
Prime nencasate
Valoare rezidual negarantat

EN
EN

IAS 24
IFRS 4
KT
IFRS 4
IFRS 4
KT
IFRIC 2
IFRIC 2
IFRIC 4
IAS 32
KT
IFRS 4
IAS 33
IFRS 7B
IFRS 1
KT
IPSAS
IFRS 4
KT

1699
1700
1701
1702
1703
1704
1705
1706
1707
1708
1709
1710
1711
1712
1713
1714
1715
1716
1717
1718

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

uniform accounting policies

unit of account
unit of production
unit trust
unit value
Uniting of interests
unit-linking feature
Unquoted
unquoted equity instruments
unrecognised
unrecognised financial instruments
unsecured commercial loans
Upstream transactions
Useful life
User [of financial statements]
users
Users of financial statements
Valid expectation
valuation

valuation allowances

Valoarea provizioanelor aferente

1719
1720
1721
1722
1723
1724

EN
EN
EN
EN
EN
EN

valuation allowances
valuation method
valuation technique
Value added statement
Value in use
Value in use of a non-cash generating asset

provizioane pentru depreciere

Metod de evaluare
Tehnica de evaluare
Declaraia de TVA
Valoare de utilizare
Valoare de utilizare a activului generator de
fluxuri nemonetare
Valoare de utilizare a unui activ generator de
numerar
Evaluarea n funcie de risc
Regie variabil de producie
Organizaie cu capital de risc

IAS 1
IFRS 3
IAS 32
KT
KT
IPSAS

Asociat
A exercita/ a intra n drepturi
Beneficii garantate ale angajailor
irevocabil
Condiii necesare pentru a intra n drepturi
Perioad pentru satisfacerea condiiilor de
exrcitare / intrare n drepturi
Drepturi de vot
Warrant
Garanie

KT
IFRS 2
KT

1725

Value in use of a cash-generating asset

1726
1727
1728

EN
EN
EN

1729
1730
1731
1732
1733
1734

EN
EN
EN
EN
EN
EN

1735
1736
1737

EN
EN
EN

value-at-risk
Variable production overheads
venture capital organisation
Venturer
vest

Vested employee benefits

Vesting / vested
vesting conditions
vesting period

voting rights
Warrant
Warranty

Politici contabile uniforme

unitate de cont
Unitatea de producie
fond de investiii
Valoarea unitii de fond
Uniune de interese
Caracteristica de corelare cu o unitate
Necotat
Instrumente de capital necotate
Nerecunoscut
Instrumente financiare nerecunoscute
mprumuturi de consum negarantate
Tranzacii n amonte
Durata de via util
Utilizator (al situaiilor financiare)
Utilizatori
Utilizatorii situaiilor financiare
Ateptare justificat
Evaluare

IAS 28
IFRIC 4
IAS 2
IAS 27
IFRS 4
KT
IFRS 7
KT
IAS 32
IFRS 3
IAS 32
IFRS 7 IG
KT
KT
KT
IAS 40
IFRS 1
KT
IFRS 3
IAS 1

IPSAS
IFRS 7
KT
IAS 27

IFRS 2
IFRS 2
IFRS 3
KT
KT

1738
1739
1740

EN
EN
EN

warranty obligation
wash sale
wealth

obligaie de garanie
vnzare fictiv
Patrimoniu

IFRIC 4
IAS 39
IFRS 2

1741
1742
1743
1744
1745
1746
1747
1748
1749

EN
EN
EN
EN
EN
EN
EN
EN
EN

wear and tear

weather derivatives
Weighted Average
weighted average cost formula
whole of life infrastructure
wholly-owned subsidiary
willing parties
wind-up
withholding tax

Uzur fizic
Derivate n funcie de vreme
Medie ponderat
Formula de cost mediu ponderat
ntreaga durat de via a infrastructurii
Filial deinut n totalitate
Pri interesate
lichidare
Impozit reinut la surs

IAS 16
IFRS 4
IAS 33
IAS 2
IFRIC 12 BC
IAS 27
IFRS 5
IFRIC 14 BC
IAS 12

1750

EN

within equity

n cadrul capitalurilor proprii

IFRS 2

1751
1752

EN
EN

within equity
within the scope....

n cadrul capitalurilor proprii

Care intra sub incidena

IFRS 2
IAS 1

1753
1754
1755
1756
1757
1758
1759
1760
1761
1762

EN
EN
EN
EN
EN
EN
EN
EN
EN
EN

work in progress
Working capital
worst-case scenario
write off
write-down
Writing inventories down
Written option
Year-to-date
zero-cost interest rate collar
zero-coupon government issues

Producia n curs de execuie

Capital circulant
Scenarii pesimiste
Eliminare
Reducerea (valorii contabile)
reducerea valorii contabile a stocurilor
Opiune emis
De la nceputul exerciiului pn n prezent
Collar de rat a dobnzii cu cost zero
Emisiuni guvernamentale cu cupon zero

IAS 2
KT
IFRS 7B
IFRS 7B
IAS 2
IFRS 1
IAS 33
IFRS 7 IG
IFRS 2

TITLURI STANDARDE

IFRS 1 Firsttime Adoption of International

Financial Reporting Standards

IFRS 1 Adoptarea pentru prima

dat a Standardelor Internaionale
de Raportare Financiar

IFRS 2 Sharebased Payment

IFRS 2 Plata pe baz de aciuni

IFRS 3 Business Combinations

IFRS 3 Combinri de
ntreprinderi

IFRS 1
IFRS 2
IFRS 3

IFRS 4 Insurance Contracts

IFRS 4 Contracte de asigurare

IFRS 5 Noncurrent Assets Held for Sale and

Discontinued Operations

IFRS 5 Active imobilizate

deinute n vederea vnzrii i
activiti ntrerupte

IFRS 6 Exploration for and Evaluation of

Mineral Resources
IFRS 7 Financial Instruments: Disclosures

IFRS 6 Explorarea i evaluarea

resurselor minerale
IFRS 7 Instrumente financiare:
informaii de furnizat

IFRS 8 Operating Segments

IFRS 8 Segmente de activitate

IAS 1 Presentation of Financial Statements

IAS 1 Prezentarea situaiilor

financiare
IAS 2 Stocuri
IAS 7 Situaiile fluxurilor de
ttrezorerie
i
IAS 8 Politici contabile,
modificri ale estimrilor
contabile i erori

IFRS 4

IFRS 5
IFRS 6

IFRS 7
IFRS 8
IAS 1
IAS 2

IAS 2 Inventories
IAS 7 Cash Flow Statements

IAS 7
IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors
IAS 8
IAS 10 Events after the Balance Sheet Date
IAS 10
IAS 11 Construction Contracts
IAS 11
IAS 12
IAS 16
IAS 17
IAS 18
IAS 19

IAS 10 Evenimente ulterioare

datei bilanului
IAS 11 Contracte de construcie

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and
Disclosure of Government Assistance

IAS 12 Impozitul pe profit

IAS 16 Imobilizri corporale
IAS 17 Contracte de leasing
IAS 18 Venituri
IAS 19 Beneficiile angajailor
IAS 20 Contabilitatea
subveniilor guvernamentale i
prezentarea informaiilor legate
de asistena guvernamental

IAS 21 The Effects of Changes in Foreign

Exchange Rates
IAS 23 Borrowing Costs

IAS 21 Efectele variaiei

cursurilor de schimb valutar
IAS 23 Costurile ndatorrii

IAS 20
IAS 21
IAS 23

IAS 24 Related Party Disclosures

IAS 24 Prezentarea informaiilor

privind prile afiliate

IAS 26 Accounting and Reporting by

Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial
Statements
IAS 28 Investments in Associates

IAS 36 Impairment of Assets

IAS 26 Contabilizarea i
raportarea planurilor de pensii
IAS 27 Situaii financiare
consolidate i individuale
IAS 28 Investiii n entitile
asociate
IAS 29 Raportarea financiar n
economiile hiperinflaioniste
IAS 31 Interese n asocierile n
participaie
IAS 32 Instrumente financiare:
prezentare
IAS 33 Rezultatul pe aciune
Raportarea fi
financiar
IAS 34 R
i
interimar
IAS 36 Deprecierea activelor

IAS 37 Provisions, Contingent Liabilities and

Contingent Assets

IAS 37 Provizioane, datorii

contingente i active contingente

IAS 38 Intangible Assets

IAS 38 Imobilizri necorporale

IAS 24
IAS 26
IAS 27
IAS 28
IAS 29

IAS 29 Financial Reporting in

Hyperinflationary Economies
IAS 31 Interests in Joint Ventures

IAS 31
IAS 32 Financial Instruments: Presentation
IAS 32
IAS 33

IAS 33 Earnings per Share

Financial
Reporting
IAS 34 IInterim
i Fi
i lR
i

IAS 34
IAS 36

IAS 37
IAS 38
IAS 39 Financial Instruments: Recognition and IAS 39 Instrumente financiare:
Measurement
recunoatere i evaluare
IAS 39
IAS 40
IAS 41

IAS 40 Investment Property

IAS 41 Agriculture
IFRIC 1 Changes in Existing Decommissioning,
Restoration and Similar Liabilities

IAS 40 Investiii imobiliare

IAS 41 Agricultura
IFRIC 1 Modificri ale datoriilor
existente din dezafectare,
restaurare i de natur similar

IFRIC 2 Members Shares in Cooperative

Entities and Similar Instruments

IFRIC 2 Aciunile membrilor n

entiti de tip cooperatist i
instrumente similare

IFRIC 1

IFRIC 2

IFRIC 4

IFRIC 4 Determining whether an Arrangement IFRIC 4 Determinarea dac un

contains a Lease
angajament conine un contract
de leasing
IFRIC 5 Rights to Interests arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds

IFRIC 5

IFRIC 5 Drepturi la interese din

fonduri de dezafectare, de
restaurare i de reabilitare a
mediului

IFRIC 6 Liabilities arising from Participating in IFRIC 6 Datorii care decurg din
a Specific MarketWaste Electrical and
participarea pe o pia specific Electronic Equipment
deeuri ale echipamentelor
electrice i electronice
IFRIC 6
IFRIC 7 Applying the Restatement Approach
under IAS 29

IFRIC 7 Aplicarea metodei

retratrii conform IAS 29
Raportarea financiar n
economiile hiperinflaioniste

IFRIC 8 Scope of IFRS 2

IFRIC 8 Domeniu de aplicare al

IFRS 2
IFRIC 9 Reevaluare
instrumentelor derivate
incorporate

IFRIC 7
IFRIC 8
IFRIC 9 Reassessment of Embedded
Derivatives
IFRIC 9
IFRIC 10 Interim Financial Reporting and
Impairment

IFRIC 10 Raportarea Financiar

Interimar i Deprecierea 2281

IFRIC 11 IFRS 2Group and Treasury Share

Transactions

IFRIC 11 IFRS 2 Tranzacii cu

aciunile grupului i cu aciuni de
trezorerie

IFRIC 12 Service Concession Arrangements

IFRIC 12 Angajamente de
concesiune a serviciilor
IFRIC 17 Distribuiri de active
nemonetare ctre proprietari
SIC-7 Introducerea monedei
euro

IFRIC 10

IFRIC 11
IFRIC 12
Distributions of Non-cash Assets to Owners
IFRIC 17
SIC-7 Introduction of the Euro
SIC 7

SIC-10 Government AssistanceNo Specific

Relation to Operating Activities
SIC 10
SIC 12

SIC 13

SIC-10 Asistena
guvernamental - Absena
corelaiilor specifice activitilor
de exploatare

SIC-12 ConsolidationSpecial Purpose Entities SIC-12 Consolidare - Entiti cu

scop special
SIC-13 Jointly Controlled Entities NonSIC-13 Entiti controlate n
Monetary Contributions by Venturers
comun - Contribuii nemonetare
ale asociailor
SIC-15 Operating LeasesIncentives

SIC 15
SIC-21 Income TaxesRecovery of Revalued
Non-Depreciable Assets
SIC 21

SIC-15 Leasing operaional Stimulente

SIC-21 Impozitul pe profit Recuperarea activelor
neamortizabile reevaluate

SIC-25 Income TaxesChanges in the Tax

Status of an Entity or its Shareholders

SIC-25 Impozitul pe profit Modificri ale statutului fiscal al

unei entiti sau al acionarilor si

SIC-27 Evaluating the Substance of

Transactions Involving the Legal Form of a
Lease

SIC-27 Evaluarea fondului

economic al tranzaciilor care
implic forma legal a unui
contract de leasing

SIC-29 Service Concession Arrangements:

Disclosures

SIC-29 Prezentarea informaiilor

- Angajamente de concesiune a
serviciilor

SIC-31 RevenueBarter Transactions

Involving Advertising Services

SIC-31 Venituri - Tranzacii

barter care presupun servicii de
publicitate

SIC-32 Intangible AssetsWeb Site Costs

SIC-32 Imobilizri necorporale Costuri asociate crerii de

website-uri

IPSAS
IPSAS 1

EN
Presentation of Financial Statements

RO
Prezentarea situaiilor financiare

IPSAS 2
IPSAS 3

Cash Flow Statements

Accounting Policies, Changes in Accounting
Estimates and Errors

Situaiile fluxurilor de trezorerie

Politici contabile, modificri ale
estimrilor contabile i erori

SIC 25

SIC 27

SIC 29

SIC 31

SIC 32

IPSAS 4

IPSAS 7
IPSAS 8

The Effects of Changes in Foreign Exchange

Rates
Borrowing Costs
Consolidated and Separate Financial
Statements
Investments in Associates
Interests in Joint Ventures

IPSAS 9

Revenue from Exchange Transactions

IPSAS 10

Financial Reporting in Hyperinflationary

Economies
Construction Contracts
Inventories
Leases
Events After the Reporting Date

IPSAS 5
IPSAS 6

IPSAS 11
IPSAS 12
IPSAS 13
IPSAS 14
IPSAS 15
IPSAS 16
IPSAS 17
IPSAS 18
IPSAS 19

Financial Instruments: Disclosure and

Presentation
Investment Property
Property, Plant and Equipment
Segment Reporting
Provisions, Contingent Liabilities and
Contingent Assets

IPSAS 20

Related Party Disclosures

IPSAS 21

Impairment of NonCash Generating Assets

IPSAS 22

Disclosure of Information About the General

Government Sector

IPSAS 23

Revenue from Non-Exchange Transactions

(Taxes and Transfers)

IPSAS 24

IPSAS 25
IPSAS 26

Efectele variaiei cursurilor de

schimb valutar
Costurile ndatorrii
Situaii financiare consolidate i
individuale
Investiii n entitile asociate
Interese n asocierile n
participaie
Venituri din tranzacii de schimb
Raportarea financiar n
economiile hiperinflaioniste
Contracte de construcie
Stocuri
Contracte de leasing
Evenimente ulterioare datei de
raportare
Instrumente financiare:
Prezentare i descriere
Investiii imobiliare
Imobilizri corporale
Raportarea pe segmente
Provizioane, datorii contingente
i active contingente
Prezentarea informaiilor privind
prile afiliate
Deprecierea activelor
generatoare de fluxuri
nemonetare
Prezentarea informaiilor
financiare privind sectorul de stat

Venituri din alte tranzacii dect

cele de schimb (impozite i
transferuri)
Presentation of Budget Information in Financial Prezentarea informaiilor privind
Statements
bugetul n situaiile financiare

Employee Benefits
Impairment of Cash Generating Assets

Beneficiile angajailor
Deprecierea activelor
generatoare de numerar

studiul 14

Transition to the Accrual Basis of Accounting:

Guidance for Governments and Government
Entities

Tranziia ctre contabilitatea de

angajamente: ndrumri pentru
administraii i entiti
administrative