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ORDIN
privind principalele aspecte legate de ntocmirea i depunerea situaiilor financiare anuale
i a raportrilor contabile anuale ale operatorilor economici la unitile teritoriale
ale Ministerului Finanelor Publice
Avnd n vedere prevederile art. 10 alin. (4) din Hotrrea Guvernului nr. 34/2009 privind organizarea i funcionarea
Ministerului Finanelor Publice, cu modificrile i completrile ulterioare,
n temeiul prevederilor art. 4, art. 28, art. 36 alin. (3) i ale art. 37 din Legea contabilitii nr. 82/1991, republicat, cu
modificrile i completrile ulterioare,
n baza art. 13 din Ordinul viceprim-ministrului, ministrul finanelor publice, nr. 1.286/2012 pentru aprobarea Reglementrilor
contabile conforme cu Standardele internaionale de raportare financiar, aplicabile societilor comerciale ale cror valori mobiliare
sunt admise la tranzacionare pe o pia reglementat, cu modificrile i completrile ulterioare,
ministrul finanelor publice emite urmtorul ordin:
Art. 1. (1) Potrivit prevederilor art. 28 alin. (1) din Legea
contabilitii nr. 82/1991, republicat, cu modificrile i completrile
ulterioare, persoanele prevzute la art. 1 alin. (1)(4) din lege au
obligaia s ntocmeasc situaii financiare anuale.
(2) Potrivit art. 27 alin. (1) din Legea nr. 82/1991, republicat,
cu modificrile i completrile ulterioare, exerciiul financiar
reprezint perioada pentru care trebuie ntocmite situaiile
financiare anuale i, de regul, coincide cu anul calendaristic.
Art. 2. Prezentul ordin se aplic de ctre entitile crora
le sunt incidente Reglementrile contabile privind situaiile
financiare anuale individuale i situaiile financiare anuale
consolidate, aprobate prin Ordinul ministrului finanelor publice
nr. 1.802/2014, cu modificrile i completrile ulterioare, precum
i de cele crora le sunt incidente Reglementrile contabile
conforme cu Standardele internaionale de raportare financiar,
aplicabile societilor comerciale ale cror valori mobiliare sunt
admise la tranzacionare pe o pia reglementat, aprobate prin
Ordinul viceprim-ministrului, ministrul finanelor publice,
nr. 1.286/2012, cu modificrile i completrile ulterioare.
Art. 3. Entitile crora le sunt incidente Reglementrile
contabile privind situaiile financiare anuale individuale i
situaiile financiare anuale consolidate, aprobate prin Ordinul
ministrului finanelor publice nr. 1.802/2014, cu modificrile i
completrile ulterioare, au obligaia s ntocmeasc i s
depun situaii financiare anuale la unitile teritoriale ale
Ministerului Finanelor Publice, n condiiile prevzute n anexa
nr. 1, care face parte integrant din prezentul ordin.
Art. 4. (1) Societile care aplic Reglementrile contabile
conforme cu Standardele internaionale de raportare financiar,
aplicabile societilor comerciale ale cror valori mobiliare sunt
admise la tranzacionare pe o pia reglementat, aprobate prin
Ordinul viceprim-ministrului, ministrul finanelor publice,
nr. 1.286/2012, cu modificrile i completrile ulterioare, inclusiv
cele al cror exerciiu financiar difer de anul calendaristic, au
obligaia s ntocmeasc i s depun situaii financiare anuale
la unitile teritoriale ale Ministerului Finanelor Publice, n
condiiile prevzute n anexa nr. 1.
(2) Potrivit prevederilor art. 28 alin. (3) din Legea nr. 82/1991,
republicat, cu modificrile i completrile ulterioare, pentru
persoanele juridice care aplic Standardele internaionale de
raportare financiar (IFRS), situaiile financiare au
componentele prevzute de aceste standarde.
10
11
12
13
14
15
16
20
Denumirea
PROPRIETATE INTEGRAL DE STAT
Regii autonome
Societi cu capital integral de stat
Institute naionale de cercetare-dezvoltare
Companii i societi naionale1
Societi reprezentnd filiale ale unor societi cu capital
integral de stat i societi la care una sau mai multe
societi cu capital integral de stat dein capitalul social
Alte uniti economice de stat netransformate n
societi sau regii autonome
PROPRIETATE MIXT2 (cu capital de stat i privat sub
50%, 50% i peste 50%)
PROPRIETATE MIXT (cu capital de stat sub 50%)
21
22
23
24
25
26
27
28
29
30
31
La codul 14 se nscriu doar acele companii i societi naionale care au capital integral de stat.
La proprietatea mixt se nscriu i acele companii i societi naionale al cror capital nu este integral de stat.
www.cabinetexpert.ro
Codul
Denumirea
32
33
34
35
36
37
40
41
42
43
44
50
PROPRIETATE COOPERATIST
Cooperative de consum
Cooperative meteugreti
Cooperative i asociaii agricole netransformate
Cooperative de credit
PROPRIETATE OBTEASC (societi aparinnd
organizaiilor i instituiilor politice i obteti)
ANEXA Nr. 2
10
Nedepunerea
raportrilor
contabile
anuale
la
4.1. Completarea raportrilor contabile anuale la 31 decembrie se efectueaz folosindu-se planul de conturi cuprins n
reglementrile contabile aplicabile.
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14
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urmtoarea:
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16
R A P O R T R I C O N TA B I L E A N U A L E
ntocmite la 31 decembrie de ctre societile ale cror valori mobiliare sunt admise
la tranzacionare pe o pia reglementat
I. Prevederi generale
1.1. Entitile ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat,
prevzute la art. 4 din ordin, au obligaia s ntocmeasc i s depun raportri contabile anuale la
31 decembrie la unitile teritoriale ale Ministerului Finanelor Publice.
1.2. (1) Elementele prezentate n raportrile contabile anuale ntocmite de societile prevzute la
art. 4 din ordin se determin pe baza prevederilor cuprinse n Reglementrile contabile conforme cu
Standardele internaionale de raportare financiar, aplicabile societilor comerciale ale cror valori
mobiliare sunt admise la tranzacionare pe o pia reglementat, aprobate prin Ordinul viceprim-ministrului,
ministrul finanelor publice, nr. 1.286/2012, cu modificrile i completrile ulterioare.
(2) Pentru nregistrarea n contabilitate a rezultatelor retratrii se folosesc conturile cuprinse n Planul
de conturi prevzut la pct. 143 din Reglementrile contabile, aprobate prin Ordinul viceprim-ministrului,
ministrul finanelor publice, nr. 1.286/2012, cu modificrile i completrile ulterioare.
(3) Pentru data de 31 decembrie 2015, societile ale cror valori mobiliare au fost admise la
tranzacionare n cursul exerciiului financiar 2015 procedeaz la ntocmirea balanei de verificare
cuprinznd informaii determinate n baza Reglementrilor contabile privind situaiile financiare anuale
individuale i situaiile financiare anuale consolidate, aprobate prin Ordinul ministrului finanelor publice
nr. 1.802/2014, cu modificrile i completrile ulterioare. Acestea nregistreaz n contabilitate operaiunile
de retratare i obin balana de verificare cuprinznd informaii determinate potrivit prevederilor IFRS.
(4) Balana de verificare cuprinznd informaii determinate potrivit prevederilor IFRS st la baza
ntocmirii raportrii contabile anuale prevzute la art. 13 din Ordinul viceprim-ministrului, ministrul finanelor
publice nr. 1.286/2012, cu modificrile i completrile ulterioare.
1.3. Entitile prevzute la pct. 1.1 pot depune raportrile contabile anuale direct la registratura
unitilor teritoriale ale Ministerului Finanelor Publice sau la oficiile potale, prin scrisori cu valoare
declarat, potrivit prevederilor Hotrrii Guvernului nr. 627/1995 privind mbuntirea disciplinei depunerii
bilanurilor contabile i a altor documente cu caracter financiar-contabil i fiscal, de ctre agenii economici
i ali contribuabili. De asemenea, la depunerea raportrilor contabile anuale la 31 decembrie se vor avea
n vedere i prevederile Hotrrii Guvernului nr. 1.085/2003 pentru aplicarea unor prevederi ale Legii
nr. 161/2003 privind unele msuri pentru asigurarea transparenei n exercitarea demnitilor publice, a
funciilor publice i n mediul de afaceri, prevenirea i sancionarea corupiei, referitoare la implementarea
Sistemului Electronic Naional, cu modificrile i completrile ulterioare.
II. Cerine privind ntocmirea i depunerea raportrilor contabile anuale de ctre societile ale cror
valori mobiliare sunt admise la tranzacionare pe o pia reglementat
2.1. (1) Entitile prevzute la pct. 1.1 din prezenta anex ntocmesc i depun la unitile teritoriale
ale Ministerului Finanelor Publice raportri contabile anuale la 31 decembrie, care cuprind urmtoarele
formulare:
a) Situaia activelor, datoriilor i capitalurilor proprii (cod 10), n structura prevzut la pct. 4.2 din
prezenta anex;
b) Situaia veniturilor i cheltuielilor (cod 20), n structura prevzut la pct. 4.3. din prezenta anex;
c) Date informative (cod 30), n structura prevzut la pct. 4.8 din prezenta anex;
d) Situaia activelor imobilizate (cod 40), n structura prevzut la pct. 4.9 din prezenta anex.
(2) Formularele Situaia activelor, datoriilor i capitalurilor proprii, Situaia veniturilor i cheltuielilor,
Date informative i Situaia activelor imobilizate, cuprinse n raportarea contabil anual la
31 decembrie, sunt ntocmite pe baza balanei de verificare cuprinznd informaiile determinate potrivit
prevederilor IFRS.
2.2. Entitile completeaz datele de identificare (denumirea entitii, adresa, numrul de telefon i
numrul de nmatriculare la registrul comerului), precum i datele referitoare la ncadrarea corect n
forma de proprietate i codul unic de nregistrare, fr a se folosi prescurtri sau iniiale. n csue se vor
trece codurile care delimiteaz ncadrarea entitii.
2.3. (1) Entitile completeaz codul privind activitatea, cod format din 4 cifre (clase de activiti),
inclusiv codul CAEN privind activitatea preponderent efectiv desfurat, din Clasificarea activitilor din
economia naional CAEN, aprobat prin Hotrrea Guvernului nr. 656/1997, cu modificrile ulterioare.
(2) Necompletarea corect pe prima pagin a formularului Situaia activelor, datoriilor i capitalurilor
proprii cu datele prevzute mai sus sau completarea formularelor cuprinse n raportrile contabile anuale la
www.cabinetexpert.ro
3.1. Depunerea la unitile teritoriale ale Ministerului Finanelor Publice a raportrilor contabile anuale
la 31 decembrie, ntocmite de entitile prevzute la pct. 1.1 din prezenta anex, se efectueaz n termen
de 150 de zile de la ncheierea anului calendaristic.
3.2. (1) Persoanele care opteaz pentru un exerciiu financiar diferit de anul calendaristic, potrivit
art. 27 alin. (3) i (5) din Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare, au
obligaia s ntiineze n scris unitatea teritorial a Ministerului Finanelor Publice despre exerciiul
financiar ales.
(2) ntiinarea prevzut la alin. (1) se va depune n format electronic. n vederea depunerii
ntiinrii menionate n form electronic, avnd ataat o semntur electronic extins, sau numai n
format hrtie i n format electronic, entitile folosesc programul de asisten pus la dispoziie gratuit de
ctre Ministerul Finanelor Publice pe site-ul Ageniei Naionale de Administrare Fiscal.
(3) ntiinarea prevzut la alin. (1) va cuprinde toate datele de identificare a entitii:
denumirea complet (conform certificatului de nmatriculare);
adresa i numrul de telefon;
numrul de nregistrare la registrul comerului;
codul unic de nregistrare;
capitalul social.
(4) Depunerea la unitile teritoriale ale Ministerului Finanelor Publice a ntiinrii menionate la
alin. (2) se efectueaz cu cel puin 30 de zile calendaristice nainte de nceputul exerciiului financiar ales
sau n termen de 30 de zile calendaristice de la data nfiinrii pentru persoanele nou-nfiinate care
opteaz pentru un exerciiu financiar diferit de anul calendaristic de la data nfiinrii acestora.
3.3. Nedepunerea raportrilor contabile anuale la 31 decembrie, precum i a ntiinrii prevzute
la pct. 3.2 se sancioneaz conform prevederilor art. 42 din Legea nr. 82/1991, republicat, cu modificrile
i completrile ulterioare.
IV. Structura formularelor cuprinse n raportrile contabile anuale ntocmite la 31 decembrie de ctre
societile ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat
17
18
4.2. Structura formularului Situaia activelor, datoriilor i capitalurilor proprii (cod 10)*), prevzut la pct. 2.1 alin. (1) lit. a) din
prezenta anex, este urmtoarea:
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$FWLYLWDWHDSUHSRQGHUHQWHIHFWLYGHVIXUDW
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Sumele nscrise la acest rnd i preluate din conturile 2675 la 2679 reprezint creanele aferente contractelor de
leasing financiar i altor contracte asimilate, precum i alte creane imobilizate, scadente ntr-o perioad mai mic
de 12 luni.
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n acest cont se evideniaz aciunile care, din punct de vedere al IAS 32, reprezint datorii financiare.
www.cabinetexpert.ro
21
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4.3. Structura formularului Situaia veniturilor i cheltuielilor (cod 20)*), prevzut la pct. 2.1 alin. (1) lit. b), este urmtoarea:
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www.cabinetexpert.ro
24
4.4. (1) n formularul Date informative (cod 30), la rndurile 01, 02 i 03 coloana 1, entitile care au n subordine
subuniti vor nscrie cifra 1, indiferent de numrul acestora.
(2) Rndul 03 coloana 1 din formularul Date informative se completeaz numai de entitile care la sfritul perioadei de
raportare nu au nregistrat nici profit, nici pierdere (rezultat financiar zero).
4.5. La rndurile privind plile restante din formularul Date informative (cod 30) se nscriu sumele care la data de
31 decembrie au depit termenele de plat prevzute n contracte sau acte normative.
4.6. La rndul 64 din formularul Date informative (cod 30) din prezenta anex se va cuprinde contravaloarea tichetelor
de mas acordate salariailor n baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de mas, cu modificrile i
completrile ulterioare.
4.7. n formularul Situaia activelor imobilizate (cod 40), informaiile sunt nscrise la costul istoric sau la valoarea reevaluat
a imobilizrilor, dup caz. n cadrul acestui formular, la Situaia ajustrilor pentru depreciere se nscriu informaiile din contabilitate
reprezentnd ajustrile pentru depreciere sau pierdere de valoare aferente imobilizrilor i activelor biologice.
4.8. Structura formularului Date informative (cod 30)*), prevzut la pct. 2.1 alin. (1) lit. c) din prezenta anex, este
urmtoarea:
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*) Pentru statutul de persoane juridice asociate se vor avea n vedere prevederile art. 12420 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu
modificrile i completrile ulterioare.
**) Subvenii pentru stimularea ocuprii forei de munc (transferuri de la bugetul statului ctre angajator) reprezint sumele acordate angajatorilor
pentru plata absolvenilor instituiilor de nvmnt, stimularea omerilor care se ncadreaz n munc nainte de expirarea perioadei de omaj, stimularea
angajatorilor care ncadreaz n munc pe perioad nedeterminat omeri n vrsta de peste 45 ani, omeri ntreintori unici de familie sau omeri care n termen
de 3 ani de la data angajrii ndeplinesc condiiile pentru a solicita pensia anticipat parial sau de acordare a pensiei pentru limita de vrst, ori pentru alte
situaii prevzute prin legislaia n vigoare privind sistemul asigurrilor pentru omaj i stimularea ocuprii forei de munc.
***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamental, cercetarea aplicativ,
dezvoltarea tehnologic i inovarea, stabilite potrivit prevederilor Ordonanei Guvernului nr. 57/2002 privind cercetarea tiinific i dezvoltarea tehnologic, aprobat
cu modificri i completri prin Legea nr. 324/2003, cu modificrile i completrile ulterioare. Cheltuielile se vor completa conform Regulamentului de punere n
aplicare (UE) nr. 995/2012 al Comisiei din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European
i a Consiliului privind producia i dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L,
nr. 299 din 27 octombrie 2012.
****) Se va completa cu cheltuielile efectuate pentru activitatea de inovare conform Regulamentului de punere n aplicare (UE) nr. 995/2012 al Comisiei
din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European i a Consiliului privind producia i
dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 299 din 27 octombrie 2012.
*****) n categoria operatorilor economici nu se cuprind entitile reglementate i supravegheate de Banca Naional a Romniei, respectiv Autoritatea
de Supraveghere Financiar, societile reclasificate n sectorul administraiei publice i instituiile fr scop lucrativ n serviciul gospodriilor populaiei.
******) Pentru creanele preluate prin cesionare de la persoane juridice se vor completa att valoarea nominal a acestora, ct i costul lor de achiziie.
Pentru statutul de persoane juridice afiliate se vor avea n vedere prevederile art. 7 alin. (1) pct. 21 lit. c) din Legea nr. 571/2003 privind Codul fiscal,
cu modificrile i completrile ulterioare.
*******) Conform art. 11 din Regulamentul Delegat (UE) nr. 639/2014 al Comisiei din 11 martie 2014 de completare a Regulamentului (UE) nr. 1.307/2013
al Parlamentului European i al Consiliului de stabilire a unor norme privind plile directe acordate fermierilor prin scheme de sprijin n cadrul politicii agricole comune
i de modificare a anexei X la regulamentul menionat, (1)... veniturile obinute din activitile agricole sunt veniturile care au fost obinute de un fermier din
activitatea sa agricol n sensul articolului 4 alineatul (1) litera (c) din regulamentul menionat (R (UE) 1307/2013), n cadrul exploataiei sale, inclusiv sprijinul din
partea Uniunii din Fondul european de garantare agricol (FEGA) i din Fondul european agricol pentru dezvoltare rural (FEADR), precum i orice ajutor naional
acordat pentru activiti agricole, cu excepia plilor directe naionale complementare n temeiul articolelor 18 i 19 din Regulamentul (UE) nr. 1.307/2013.
Veniturile obinute din prelucrarea produselor agricole n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013 ale exploataiei
sunt considerate venituri din activiti agricole cu condiia ca produsele prelucrate s rmn proprietatea fermierului i ca o astfel de prelucrare s aib ca rezultat
un alt produs agricol n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013.
Orice alte venituri sunt considerate venituri din activiti neagricole.
(2) n sensul alineatului (1), venituri nseamn veniturile brute, naintea deducerii costurilor i impozitelor aferente [....].
1) Se vor include chiriile pltite pentru terenuri ocupate (culturi agricole, puni, fnee etc.) i aferente spaiilor comerciale (terase etc.) aparinnd
proprietarilor privai sau unor uniti ale administraiei publice, inclusiv chiriile pentru folosirea luciului de ap n scop recreativ sau n alte scopuri (pescuit etc.)
2) n categoria Alte datorii n legtur cu persoanele fizice i persoanele juridice, altele dect datoriile n legtur cu instituiile publice (instituiile statului)
nu se vor nscrie subveniile aferente veniturilor existente n soldul contului 472.
3) Titluri de valoare care confer drepturi de proprietate asupra societilor, care sunt negociabile i tranzacionate, potrivit legii.
4) Titluri de valoare care confer drepturi de proprietate asupra societilor, care nu sunt tranzacionate
5) Se va completa de ctre operatorii economici crora le sunt incidente prevederile Ordinului ministrului finanelor publice i al ministrului delegat pentru
buget nr. 668/2014 pentru aprobarea Precizrilor privind ntocmirea i actualizarea inventarului centralizat al bunurilor imobile proprietate privat a statului i a
drepturilor reale supuse inventarierii. Valoarea contabil a unui activ este valoarea la care acesta este recunoscut dup ce se deduc amortizarea acumulat, pentru
activele amortizabile, i ajustrile acumulate din depreciere sau pierdere de valoare.
6) La seciunea XI Capital social vrsat la rd. 194204 n col. 2 i col. 4 entitile vor nscrie procentul corespunztor capitalului social deinut n totalul
capitalului social vrsat nscris la rd. 193.
ADMINISTRATOR,
NTOCMIT,
www.cabinetexpert.ro
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ANEXA Nr. 4
Structura formularelor Date informative (cod 30) i Situaia activelor imobilizate (cod 40)
i modul de completare a acestora
1. (1) Formularele care compun situaiile financiare anuale ntocmite potrivit Reglementrilor
contabile privind situaiile financiare anuale individuale i situaiile financiare anuale consolidate, aprobate
prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare, de ctre
entitile al cror exerciiu financiar coincide cu anul calendaristic, precum i raportrile contabile anuale
la 31 decembrie ntocmite de entitile menionate la art. 5 i 8 din ordin, cu excepia celor care aplic
Reglementrile contabile conforme cu Standardele internaionale de raportare financiar aplicabile
societilor reglementate de Legea nr. 31/1990, republicat, cu modificrile i completrile ulterioare,
ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat, aprobate prin Ordinul
viceprim-ministrului, ministrul finanelor publice, nr. 1.286/2012, cu modificrile i completrile ulterioare,
vor fi nsoite de formularul Date informative (cod 30) i formularul Situaia activelor imobilizate (cod 40).
(2) Pentru ntocmirea formularelor Date informative (cod 30) i Situaia activelor imobilizate
(cod 40), entitile prevzute la art. 4 din ordin aplic prevederile anexei nr. 3.
2. (1) n formularul Date informative (cod 30), la rndurile 01, 02 i 03 coloana 1, entitile care au
n subordine subuniti vor nscrie cifra 1, indiferent de numrul acestora.
(2) Rndul 03 coloana 1 din formularul Date informative se completeaz numai de entitile care
n exerciiul financiar curent nu au nregistrat nici profit, nici pierdere (rezultat financiar zero).
3. La rndurile privind plile restante din formularul Date informative (cod 30) se nscriu sumele
care la data de 31 decembrie au depit termenele de plat prevzute n contracte sau acte normative.
4. La rndul 64 din formularul Date informative (cod 30) se va cuprinde contravaloarea tichetelor
de mas acordate salariailor n baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de mas,
cu modificrile i completrile ulterioare.
5. n formularul Situaia activelor imobilizate (cod 40), informaiile sunt nscrise la costul istoric sau
la valoarea reevaluat a imobilizrilor, dup caz. n cadrul acestui formular, la Situaia ajustrilor pentru
depreciere se nscriu informaiile din contabilitate reprezentnd ajustrile pentru depreciere sau pierdere
de valoare aferente imobilizrilor.
6. Structura formularului Date informative*) (cod 30) pentru entitile prevzute la pct. 2.1 din anexa
nr. 1 la prezentul ordin, este urmtoarea:
*) Formularul Date informative este reprodus n facsimil.
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*) Pentru statutul de persoane juridice asociate se vor avea n vedere prevederile art. 12420 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu
modificrile i completrile ulterioare.
**) Subvenii pentru stimularea ocuprii forei de munc (transferuri de la bugetul statului ctre angajator) reprezint sumele acordate angajatorilor
pentru plata absolvenilor instituiilor de nvmnt, stimularea omerilor care se ncadreaz n munc nainte de expirarea perioadei de omaj, stimularea
angajatorilor care ncadreaz n munc pe perioad nedeterminat omeri n vrst de peste 45 de ani, omeri ntreintori unici de familie sau omeri care n termen
de 3 ani de la data angajrii ndeplinesc condiiile pentru a solicita pensia anticipat parial sau de acordare a pensiei pentru limita de vrst, ori pentru alte
situaii prevzute prin legislaia n vigoare privind sistemul asigurrilor pentru omaj i stimularea ocuprii forei de munc.
***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamental, cercetarea aplicativ,
dezvoltarea tehnologic i inovarea, stabilite potrivit prevederilor Ordonanei Guvernului nr. 57/2002 privind cercetarea tiinific i dezvoltarea tehnologic, aprobat
cu modificri i completri prin Legea nr. 324/2003, cu modificrile i completrile ulterioare. Cheltuielile se vor completa conform Regulamentului de punere n
aplicare (UE) nr. 995/2012 al Comisiei din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European
i a Consiliului privind producia i dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L,
nr. 299 din 27 octombrie 2012.
****) Se va completa cu cheltuielile efectuate pentru activitatea de inovare conform Regulamentului de punere n aplicare (UE) nr. 995/2012 al Comisiei
din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European i a Consiliului privind producia i
dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 299 din 27 octombrie 2012.
*****) n categoria operatorilor economici nu se cuprind entitile reglementate i supravegheate de Banca Naional a Romniei, respectiv Autoritatea
de Supraveghere Financiar, societile reclasificate n sectorul administraiei publice i instituiile fr scop lucrativ n serviciul gospodriilor populaiei.
******) Pentru creanele preluate prin cesionare de la persoane juridice se vor completa att valoarea nominal a acestora, ct i costul lor de achiziie.
Pentru statutul de persoane juridice afiliate se vor avea n vedere prevederile art. 7 alin. (1) pct. 21 lit. c) din Legea nr. 571/2003, cu modificrile i
completrile ulterioare.
*******) Conform art. 11 din Regulamentul delegat (UE) nr. 639/2014 al Comisiei din 11 martie 2014 de completare a Regulamentului (UE) nr. 1.307/2013
al Parlamentului European i al Consiliului de stabilire a unor norme privind plile directe acordate fermierilor prin scheme de sprijin n cadrul politicii agricole comune
i de modificare a anexei X la regulamentul menionat, (1) ... veniturile obinute din activitile agricole sunt veniturile care au fost obinute de un fermier din
activitatea sa agricol n sensul articolului 4 alineatul (1) litera (c) din regulamentul menionat (R (UE) 1307/2013), n cadrul exploataiei sale, inclusiv sprijinul din
partea Uniunii din Fondul european de garantare agricol (FEGA) i din Fondul european agricol pentru dezvoltare rural (FEADR), precum i orice ajutor naional
acordat pentru activiti agricole, cu excepia plilor directe naionale complementare n temeiul articolelor 18 i 19 din Regulamentul (UE) nr. 1.307/2013.
Veniturile obinute din prelucrarea produselor agricole n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013 ale exploataiei
sunt considerate venituri din activiti agricole cu condiia ca produsele prelucrate s rmn proprietatea fermierului i ca o astfel de prelucrare s aib ca rezultat
un alt produs agricol n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013.
Orice alte venituri sunt considerate venituri din activiti neagricole.
(2) n sensul alineatului (1), venituri nseamn veniturile brute, naintea deducerii costurilor i impozitelor aferente .....
1) Se vor include chiriile pltite pentru terenuri ocupate (culturi agricole, puni, fnee etc.) i aferente spaiilor comerciale (terase etc.) aparinnd
proprietarilor privai sau unor uniti ale administraiei publice, inclusiv chiriile pentru folosirea luciului de ap n scop recreativ sau n alte scopuri (pescuit etc.).
2) n categoria Alte datorii n legtur cu persoanele fizice i persoanele juridice, altele dect datoriile n legtur cu instituiile publice (instituiile statului)
nu se vor nscrie subveniile aferente veniturilor existente n soldul contului 472.
3) Titluri de valoare care confer drepturi de proprietate asupra societilor, care sunt negociabile i tranzacionate, potrivit legii.
4) Titluri de valoare care confer drepturi de proprietate asupra societilor, care nu sunt tranzacionate.
5) Se va completa de ctre operatorii economici crora le sunt incidente prevederile Ordinului ministrului finanelor publice i al ministrului delegat pentru
buget nr. 668/2014 pentru aprobarea Precizrilor privind ntocmirea i actualizarea inventarului centralizat al bunurilor imobile proprietate privat a statului i a
drepturilor reale supuse inventarierii. Valoarea contabil a unui activ este valoarea la care acesta este recunoscut dup ce se deduc amortizarea acumulat pentru
activele amortizabile i ajustrile acumulate din depreciere sau pierdere de valoare.
6) La seciunea XII Capital social vrsat, la rd. 192202, n col. 2 i col. 4 entitile vor nscrie procentul corespunztor capitalului social deinut n totalul
capitalului social vrsat, nscris la rd. 191.
7) Conturi de repartizat dup natura conturilor respective.
8) La rndul 243 se cuprind i drepturile colaboratorilor, stabilite potrivit legislaiei muncii, care se preiau din rulajul debitor al contului 621 Cheltuieli cu
colaboratorii, analitic Colaboratori persoane fizice.
9) n acest cont se evideniaz cheltuielile reprezentnd transferuri i contribuii datorate n baza unor acte normative speciale, altele dect cele prevzute
de Codul fiscal.
ADMINISTRATOR,
NTOCMIT,
48
7. Structura formularului Date informative*) (cod 30) pentru entitile prevzute la pct. 2.2 i 2.3 din anexa nr. 1 la ordin
i pentru entitile prevzute la pct. 2.1 lit. c) din anexa nr. 2 la ordin este urmtoarea:
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*) Pentru statutul de persoane juridice asociate se vor avea n vedere prevederile art. 12420 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu
modificrile i completrile ulterioare.
**) Subvenii pentru stimularea ocuprii forei de munc (transferuri de la bugetul statului ctre angajator) reprezint sumele acordate angajatorilor
pentru plata absolvenilor instituiilor de nvmnt, stimularea omerilor care se ncadreaz n munc nainte de expirarea perioadei de omaj, stimularea
angajatorilor care ncadreaz n munc pe perioad nedeterminat omeri n vrsta de peste 45 de ani, omeri ntreintori unici de familie sau omeri care n termen
de 3 ani de la data angajrii ndeplinesc condiiile pentru a solicita pensia anticipat parial sau de acordare a pensiei pentru limita de vrst ori pentru alte situaii
prevzute prin legislaia n vigoare privind sistemul asigurrilor pentru omaj i stimularea ocuprii forei de munc.
***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamental, cercetarea aplicativ,
dezvoltarea tehnologic i inovarea, stabilite potrivit prevederilor Ordonanei Guvernului nr. 57/2002 privind cercetarea tiinific i dezvoltarea tehnologic, aprobat
cu modificri i completri prin Legea nr. 324/2003, cu modificrile i completrile ulterioare. Cheltuielile se vor completa conform Regulamentului de punere n
aplicare (UE) nr. 995/2012 al Comisiei din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European
i a Consiliului privind producia i dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L,
nr. 299 din 27 octombrie 2012.
****) Se va completa cu cheltuielile efectuate pentru activitatea de inovare conform Regulamentului de punere n aplicare (UE) nr. 995/2012 al Comisiei
din 26 octombrie 2012 de stabilire a normelor de punere n aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European i a Consiliului privind producia i
dezvoltarea statisticilor comunitare n domeniul tiinei i al tehnologiei, publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 299 din 27 octombrie 2012.
*****) n categoria operatorilor economici nu se cuprind entitile reglementate i supravegheate de Banca Naional a Romniei, respectiv Autoritatea
de Supraveghere Financiar, societile reclasificate n sectorul administraiei publice i instituiile fr scop lucrativ n serviciul gospodriilor populaiei.
******) Pentru creanele preluate prin cesionare de la persoane juridice se vor completa att valoarea nominal a acestora, ct i costul lor de achiziie.
Pentru statutul de persoane juridice afiliate se vor avea n vedere prevederile art. 7 alin. (1) pct. 21 lit. c) din Legea nr. 571/2003 privind Codul fiscal,
cu modificrile i completrile ulterioare.
*******) Conform art. 11 din Regulamentul delegat (UE) nr. 639/2014 al Comisiei din 11 martie 2014 de completare a Regulamentului (UE) nr. 1.307/2013
al Parlamentului European i al Consiliului de stabilire a unor norme privind plile directe acordate fermierilor prin scheme de sprijin n cadrul politicii agricole comune
i de modificare a anexei X la regulamentul menionat, (1) ... veniturile obinute din activitile agricole sunt veniturile care au fost obinute de un fermier din
activitatea sa agricol n sensul articolului 4 alineatul (1) litera (c) din regulamentul menionat (R (UE) 1.307/2013), n cadrul exploataiei sale, inclusiv sprijinul din
partea Uniunii din Fondul european de garantare agricol (FEGA) i din Fondul european agricol pentru dezvoltare rural (FEADR), precum i orice ajutor naional
acordat pentru activiti agricole, cu excepia plilor directe naionale complementare n temeiul articolelor 18 i 19 din Regulamentul (UE) nr. 1.307/2013.
Veniturile obinute din prelucrarea produselor agricole n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013 ale exploataiei
sunt considerate venituri din activiti agricole cu condiia ca produsele prelucrate s rmn proprietatea fermierului i ca o astfel de prelucrare s aib ca rezultat
un alt produs agricol n sensul articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1.307/2013.
Orice alte venituri sunt considerate venituri din activiti neagricole.
(2) n sensul alineatului (1), venituri nseamn veniturile brute, naintea deducerii costurilor i impozitelor aferente [ ... ].
1) Se vor include chiriile pltite pentru terenuri ocupate (culturi agricole, puni, fnee etc.) i aferente spaiilor comerciale (terase etc.) aparinnd
proprietarilor privai sau unor uniti ale administraiei publice, inclusiv chiriile pentru folosirea luciului de ap n scop recreativ sau n alte scopuri (pescuit etc.).
2) n categoria Alte datorii n legtur cu persoanele fizice i persoanele juridice, altele dect datoriile n legtur cu instituiile publice (instituiile statului)
nu se vor nscrie subveniile aferente veniturilor existente n soldul contului 472.
3) Titluri de valoare care confer drepturi de proprietate asupra societilor, care sunt negociabile i tranzacionate, potrivit legii.
4) Titluri de valoare care confer drepturi de proprietate asupra societilor, care nu sunt tranzacionate.
5) Se va completa de ctre operatorii economici crora le sunt incidente prevederile Ordinului ministrului finanelor publice i al ministrului delegat pentru
buget nr. 668/2014 pentru aprobarea Precizrilor privind ntocmirea i actualizarea inventarului centralizat al bunurilor imobile proprietate privat a statului i a
drepturilor reale supuse inventarierii. Valoarea contabil a unui activ este valoarea la care acesta este recunoscut dup ce se deduc amortizarea acumulat pentru
activele amortizabile i ajustrile acumulate din depreciere sau pierdere de valoare.
6) La seciunea XII Capital social vrsat la rd. 192202 n col. 2 i col. 4 entitile vor nscrie procentul corespunztor capitalului social deinut n totalul
capitalului social vrsat nscris la rd. 191.
ADMINISTRATOR,
Numele i prenumele ........................
Semntura ................................
NTOCMIT,
Numele i prenumele .................................
Calitatea .....................................
Semntura .................................
Nr. de nregistrare n organismul profesional
www.cabinetexpert.ro
57
8. Structura formularului Situaia activelor imobilizate*) (cod 40) pentru entitile prevzute la pct. 2.12.3 din anexa nr. 1
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ANEXA Nr. 5
Activiti desfurate:
- Fr scop patrimonial Cod clas CAEN | | | | |
Efectivul de personal | | | | |
- Economice Cod clas CAEN | | | | |
Efectivul de personal | | | | |
- Durata efectiv de funcionare n anul...... (n luni) | |_|
Codul de nregistrare fiscal | | | | | | | | | |
Judeul ______________________| | |
Entitate ______________________________
Adresa: localitatea ____________ sectorul __
str. ________________________, nr. _______
bl. _________, sc. ________, ap. __________
Telefon _________ Fax _________________
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3. Persoanele juridice fr scop patrimonial care au utilizat pentru activitile economice desfurate conturile din Planul
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consolidate, aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare,
completeaz situaiile financiare anuale pe baza informaiilor corespunztoare elementelor prezentate n aceste situaii.
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ISSN 14534495
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