{sta Povena pos esr ‘sls Proven pr rel gentoo nt) {She Pavers pers expec) $EneAa rnosre ‘Grupa 16. imprumutur si datoriasimiate “ote sin esr de eigen 1tiamromanstoeemedn sani es Satu pwede oar ‘etahprumst ere amin! oot erent do ina am te Ate mee noise thn) ‘ea cra baeare pa eran ang {24 Crototmearsotrman un) {2 Crate near po rman ng neste cece (P) 125 Crate ener guerra 1824 Gra ner mr grr a 5 Great var cre gts bir) feesGrdedehcsreiscena ‘ts Ose ereprvee tare naire 1681 Dao So cai aa 185 at fs staf cere este aga ‘read par 169 Debt sents iprmrlorgdaor ails {621 denims sree prune noma ae ct) {tte Debs sires ct ese pte ry {tas Detine sere Scie sr orl ae) {te etn arene Jt fe avarice compas ‘ea Sota restr pram 1518 Powne for pons aed sie ligation ve poveore| ‘Group 16. Loans and similar debts ‘er debate lane {ett Ford bore bans quate yh Sie 1505 Fray dobre ane uraiey att 1617 Dareste etentreleae guerre yh Sse SS neers Seca i feats js ore merece ea eeceeee aa ios eee ‘te nat vel on ere ar or es Sennen oe(Clasa 2- Conturi de imobilizari Grupa 20, Imobilzit necorporale BB Ghetual oe consture (A) £3 Ghetual de ecvtare (9) sconces revel Tesh mii comercial, rots Soecmine t ar Fond comer Br eonscomeral ont) ‘Grupa 21. Imobilziricorporale 21 Fee amen etre (A) ‘instal nie, mace de ranspot arial plants 21 Examen tacts rap ce ee 2152 arora de masse, cone ear) 7135 Aor wart) Ei se ara). ta cola, pasar ts ecipamanta de protect 2 ‘alorlor mans ymaterias Sk ahve corpora) ‘Grupa 23. mobil in curs gl avansur pentru Imola EB Imobie corporal crs do exci) £2 Avant sorte penta mobi carport (k) {BS nobiza recourse in cede exc (A) st Rano acordle pen ines necoporate (A) Class 2- Non-current assets (Group 20. Intangible assets Group 21. Tangible assets ‘Bi Land gd and improvement ante Fie SS mpoemets {2a Pan and machinery, motor vices, animal and Br Pat and machin Hiss atorvences mem canes ge armoire psons 114 Fumi alee equipment proecton equipment ot human {nail vos end eho ange nse (Group 23. Non-current assets in progress and advance payments for noncurrent assets Bee ent nnn ete Bit hovane payments frangible noncuren aesetsClasa 3 - Conturi de stocurl $1 produetie in curs de executie Grups 30: Stocur de mater prime si materiale ‘Panioaleconsran 20a eres ase Sez Comer Sat eae descimb 30ah Sons fms de lara A) a are Sam etre cous 2) 2oa trai de robes de overtar() 368 terns eta mat pine sate A) Grupa 3, Prodicpain cuts de execute $31 Beause incurs de onesie (A) 322 Ler laorcs mura de ntete (A) Grupa 24. Produse Sts Sotast (a 35 Prous inte (9) 3 Prods ene 8) 348 Dons so rt press (A) Grupa 25, tocur ata a tert Sites seraeate (a 4350 Ana ate at) Sor arr states) 350 Ambalj sate eA) Grupa 36. Animale 351 Animal ps) 358 Goran ets anima sil (AP) Class 3- Inventories and work in progress ces retry me ned Sectae Eanes Som ou SSS ee Group 32, Workin progress ‘Steers andor Group 38. Goo 359 Pachaging mates thd partes Group 36, Animals 51 Animate a pouty 30 rc rece oy animale and poutyClasa 4 - Conturi de tert Grupa 40. Furnizori gi contri asilate ‘rue ‘toca depen ‘et rumor demote) |S ected pi pena mates) rt ont ‘Stet Fumo ron pene imps eb de ratur eer bton pre at ds nce test 32 41, Client i contr asinilate i chen cer 118 Girt pong cunt) ‘3 eecta de pm do coon (A) ‘Rs Cony acu aeinoemt A) ‘0 Gen - eect) Grupa 42. Personal i contr asimilate ‘St Porson se torte) {2 Perconal ajar mare dtr) : {2 Pe pete parcparen persanaul la prot) {25 heanur aeorat paren 18 Grp de porona neste) {2 eer an tar torte tor) 428A dt xan tears przonll {2 Aten gous expen) 4282 a soars naira cpr (A) Class 4 - Third party accounts Group 40. Suppliers and similar accounts {eit scary aya s spp noncret eStore notes ‘te Suppredbtors ‘50 Spr “ene fe see or he pechaze tetris £28 Spor esr sees sarees en wens Group 41. Customers and similar accounts {nl omc gon ‘Ht Gttovee invert ites Group 4, Parl and sina accounts ‘3 ter focal bens ane to omployes ‘Strom sareperuetoempoyees ‘25 Rovances wonpoyers' ‘Gt Rtas ae sin pyle th pate {Gh Septet ead cn {21 Oke epoys nae cansGrupa 45. Grp 3 actionarasocia Seaman ootapeamae ‘Sh Seceanie eae ate WP) ‘Sa oeconar pnd nereeeepanipae ‘51 Socmtr pre wee separa (AP) ‘satan sre conor prea co parla aor ‘451 fojonriacces “com cron ‘58 Aorrfacca dob ca wot) ‘5 becom aeforariseii prvind caps AP) ‘57 Daende a pia ‘522 Decomsn paa inp a Grupa 46, Debtor 9 ereitorl avers 11 Briton aver) 162 Graaor ers) Grupa 47. Contur de rogul S71. Chott reals ‘52 Venn ingot navans {73 Dreont anopeain curse clorileare (XP) ‘Grupa 48. Decontr in cadeul unitati ‘St Oeconsve ntate subunit (A) ‘a onconh ne subunap(A) ype 49, lust pnt dprecorescreanflor {Fup sicoacfonasaca ePaun rd peso ran clove rin and seen Sioa ae 2 Sree i Secetureoreay eas Sen eae Sr eee enatee ‘5 Catal recharges wih harcore ‘Sr omaonds payable ‘2 Recharges lated ot opeations {Sb factgee ret espinal ‘i82Pacharges lod fo apraons eet Group 46. Sundry debtors and creditors st Sindy aetire {ta Sumary race Croup 47. Accruals and similar accounts {Se rovin or doubt sundry debtorsGlasa 5 - Conturi de trezorerie {Grupa 50. Invest pe termen seurt SS eae a sae (A {te Galgrtun ene graecumparat 4) ‘te Oates (A ‘is ainsi pe omen sur eran aia ‘Stet Ae td osama (A ‘Stes otra cnt rd lesan (A) ‘5 Visa ae fat pn nvestfiep rman seu lat etme de nt Sou sous Sense noah Bite os Vine de tun prt avai pa men cP) GGrupa 51, Contur la bane Shaconroinewsr A) 5113 Ene eines A) Stal coins nm Stas comiatang nel SB Smee cme Sor oss ot) 5 rome banca p omen set 591 cea percar oe tomen ut) Sao Grete banca po tome it aranturte scat) 593 Grete ere gram Stat een etre ara Ss Greate tre gona oan Soe Gree go vemos) £81 Grete ee gran) Sto ub drone cst barer pa aman se () ‘Grupa sa. casa Su cea) Sracesmatay Class 5 - Treasury accounts {Group 50. Short term investments Sr ahesinnneagartee Sto oar aot em investment nd esta rceration Stee sos eres on doors anh rm ivermert te Amcunspayoi oro orm tani ecomens [Stotvoume aja tor saree hans paar, 2002 Aroun payeo obarohet em esinent Group 51. Bank accounts $i Otanig ners 51 ecard Scout ee eee See i Croup 53. Pety cash ‘Srtrey ean ay cath in RON ey cash noon curesza chet pind mata de ature ber (tC evn materi nestocte ‘is chaact pind eerla gto 0 Ghat prin monte ep che cla ls erase i en Geese anna ‘Grupa 62 Cholla cu alte sorvii exocutate do tet {Bi Shaul de protocol recs pubitate 2 Chote o napa bu poral 5 chee copa naar a antes ‘Er chase oc ort banca sams, ‘inate essai soc er Import, taxe $1 \arsaminie asim 55 Chet eu ao poze te gl vrais asia Se fleet a cate ator ‘ts cht rv spurte gl prepa socal {toy coaenan saree es se Comet rah ur aan de oa 5s Comrauta angola cat angwui eled nte "8 ocala in seal omc soos 610 Matt efor of inventory tems [is Hoetrty mating an water rconmedtas fa Paclaaing costs Group 61. Third party services SMa ania xperees Group 62. Other third party services (2) Eeeraly coments manpower {2 Ertoraimontpromatn and advertising {Be Tanapo of gods apron 7 ban commissions sd snr charge 2 ota ied pry sens ‘Group 63. Other taxes, charges and similar expenses 655 oter es charges ad sia expenses ‘Group 64, Personnel expenses 42 Food eats expenses 15 Soca secunyeantbtons sr Company carton et seca fits canary crn tnentonner nd fi5% Ganpry carton eam rear. se Se scl occur ard wea cowbatonsnee elon giegeeetee See eai, Semen ot aaoaee Se enn iSeamssaeerort i comerereaaa tc at Sine renmnmeaas Scere Se a Grupa 67. Cheltuot exraordinare 7 Seta pnd esa veneete Grupa 68, Cheltuel cu amortizaile, provaioanele 1 sjustrle pentru depreciere sau pierdere do valoa 6 Chait ao exgionare pring amertearia povaoarte snare pet coreire ft Choate plore ved anraea neice [2 Chotuot oe xu pind prvzcone S618 Chet rete rd aie per epecaen {Si ca eno pn te pat dria 6 Grol anlar pnd amor strte panna {i Si irre in sats pa poo er arr haa pa peo co Group 65, other operating expenses {5 Conair penal ‘Group 68. Financial expenses {5 Loses on ectatea elton wih parepatons 6 Expnsen wi posal nae Investments St} Spence: wah Sopa tran se {Since on Soa ton rm esas (Se oor nat exponen Group 67. Extraordinary expenses ‘tiara eve ‘Group 69. Expenses with depreciation, provisions {and impairment {8 operating expenses for depreciation provislons and ‘nearer {SF Dyrefon ct rencuont ats 86 patent losses and parent of ancl asta 6868 nparmertesses on rari anea Grupa 69. Cheltuiell cu impozitul pe profi alte Iimpozite = ‘Spon element dome sue™ (Clasa 7 - Conturi de venituri Grupa 70, Cita deafecerl neta ‘i ear evel stn sci Grupa 71. Varatiastocurior Grupa 72, Venue din producta de imobilzii ‘patent an produc de ober necerperle 7 Venta dn produfa de moblsarcomporle Grupa 74. Veniturt in subventi do exploatare ‘Vent on subvert de epoaare $n Want subver deepest trict ge tc ‘eens eS pal 5s tenia ansibverp deat penev ata cas ie ent an ser dena pereupla prsanat cae Anoreatin of prams on eon of erties Group 69, Profit tax and other taxes Class 7- Income accounts Group 70, Net mover Group 71. Va ‘vara a Group 72. Own work capitalised ‘ncapoloe cone otange sss {Group 74. Income from operating subsicies "none rm oping sain a1 came on pang betes retest ere Jeigheona an open sees oan mata os “Eames tom opratng suis areal cots 74a nce eprng sue f wages an aes‘7435 Yeul dn sede ena penta el 9 tee “pe Vean dn aster ebro ao cht do ‘Fer Vo sen eect at te vr 711 Venn eee nplosae pent debs asa (Grupa 75, te venitur gin exploatare ‘Ee Vantin cesnrencvat Star her {he Ate wentur gin tion Tat Ves crags peng {ee Vent on ora were ed Veta ones ar ah opi cp Zi Van repre (Grupa 76. veri tnanciare {et Yentr an mobi trance Feist de Sapo tie ‘Vet ncaa mobil 7 Vent inion rant cde Jette sree ce ‘Tea gine nese po toman scarce 755 vent dn re de urs vata. ‘Venu cobane 75 Venu dn sorta fate {ea Ate vet some Grupa 77. Venturi extraordinare Yen dn subvert eveninente extra 3esmine| Grupa 78. Venitur din provsioane gi alustri pentru ‘deprecioe sau plerdare de valoare Sat Vent an rosoans slot pent depreire pevind Serevent on pening Tuts hear am cain te bo city [Ete cane tor operating steer aa oprsing exert 7417 re tm operating nies eld throm ‘ete came tm operngsteises eedo wae paysbs Croup 75. ther operating income ‘tinge rom resevatd ene nd sundry tors ‘ra ter opening income Jee Cmts eos, {Ss recent rm sll avi arta apa Yanan 18 Ober ope reas (Group 76. Financial income ‘Setincome fom nana sets, Tots ome fon saver ed pares “encore tom ong term rece ‘Tet Income on dapozal of rani vests ‘eres encore nal ana ts Tetorignsrctanse cane ‘es lmeret income, Group 77. Extraordinary Income ‘ingore tom stl fr exrordnry event ante ke Group 78. ncome from provisions and impairment loss and depreciation 1 Income trom provision apd imgarment ss and ‘epesatonegaang te opeaing sey ‘olereose er pono‘espn ari spe pres oe ‘ee Vertes dn vpoor pre overs 2 cin 8- Gon specie Seer a a onmcre Scere, Stern eater, Some Estee ere Se escre oer Soe ae ea eames Scene arnt gear iameie ae ‘Grupa 9, stan ane sachiore ‘pte ge nanan ‘gene fon nee rence Bia hmareaten orate roan 7 ancl ncome om epaiment ses {eed arcalco rm nares arc Class 8 - Special accounts Group 80. Offbalance sheet accounts Eta commitments ected tes Garton an ersowarents Str ora itblnceshet account [Ss Leseastmie ssc, {En Arete a for proce oop Group 89. Balance sheet ‘pening balance shot 12 Cosma alnce set