Documente Academic
Documente Profesional
Documente Cultură
PLANUL CONTABIL
1
10
1011
1012
1015
1016
1041
1042
1043
1 CONTURI DE CAPITALURI
10 CAPITAL SI REZERVE
1011 Capital subscris nevarsat
1012 Capital subscris varsat
1015 Patrimoniul regiei
1016 Patrimoniul public
1041 Prime de emisiune
1042 Prime de fuziune
1043 Prime de aport
1044 Prime de conversie a obligatiunilor in
actiuni
1051 Rezerve din reevaluare aferente
bilantului de deschidere al primului an de
aplicare a ajustarii la inflatie
1058 Rezerve din reevaluari dispuse prin
acte normative
1061 Rezerve legale
1062 Rezerve pentru actiuni proprii
1063 Rezerve statutare sau contractuale
1068 Alte rezerve
107 Rezerve din conversie
11 REZULTATUL REPORTAT
1171 Rezultatul reportat reprezentand
profitul nerealizat, respectiv pierderea
nerecuperata
1172 Rezultatul reportat provenit din
adoptarea pentru prima data a IAS, mai
putin IAS 29
1173 Rezultatul reportat provenit din
modificarile politicilor contabile
1174 Rezultatul reportat provenit din
corectarea erorilor fundamentale
1175 Rezultatul reportat reprezentand
surplusul realizat din rezerva de reevaluare
12 REZULTATUL EXERCITIULUI
121 Profit si pierdere
129 Repartizarea profitului
13 SUBVENTII PENTRU INVESTITII
131 Subventii pentru investitii
15 PROVIZIOANE PENTRU RISCURI SI
CHELTUIELI
1511 Provizioane pentru litigii
1512 Provizioane pentru garantii acordate
clientilor
1513 Provizioane pentru dezafectare
imobilizari corporale si alte actiuni similare
legate de acestea
1514 Provizioane pentru restructurare
1044
1051
1058
1061
1062
1063
1068
107
11
1171
1172
1173
1174
1175
12
121
129
13
131
15
1511
1512
1513
1514
CHART OF ACCOUNTS;
CAPITAL ACCOUNTS;
CAPITAL AND RESERVE ACCOUNTS;
Subscribed and not paid in share capital;
Subscribed and paid in share capital;
Patrimony [autonomous companies];
Public patrimony;
Share premium;
Merger premium;
Share premium contribution in kind;
Debenture conversion premium;
Revaluation reserve related to the opening
balance of the first year of application of the
inflation adjustment;
Revaluation reserve due to legal revaluation;
Legal reserve;
Reserve for own shares;
Statutory or contractual capital reserve;
Other reserves;
Conversion reserve;
OTHER RETAINED EARNINGS;
Profit/loss carried forward;
Other retained earnings due to the adoption
of IAS for the first time, with the exception of
IAS 29;
Other retained earnings due to changes in
accounting policies;
Other retained earnings due to the correction
of fundamental errors;
Other retained earnings due to surplus on
revaluation reserves;
PROFIT [ LOSS ] FOR THE PERIOD;
Profit [ loss ] for the period;
Profit appropriation;
INVESTMENT SUBSIDIES;
Investment subsidies;
PROVISIONS FOR RISKS AND CHARGES;
Provisions for litigation;
Provisions for guarantees to customers;
Provisions for the decommissioning of
tangible non-current assets and other similar
actions;
Provisions for restructuring costs;
1518
16
1614
1615
1617
1618
1621
1622
1623
1624
1625
1626
1627
1661
1662
167
1681
1682
1685
1686
1687
169
2
20
201
203
2051
2052
2071
2075
208
21
2111
2112
212
2131
2132
2133
2134
214
23
2311
2312
2313
2321
2322
2323
233
234
26
261
262
2633
2634
2635
2636
264
265
2671
2672
2673
2674
Negative goodwill;
Other intangible assets;
TANGIBLE ASSETS;
Freehold land;
Land improvements;
Buildings;
Plant and machinery;
Measurement, control and adjustment
devices;
Motor vehicles;
Animals and plantations;
Fixtures and fittings;
NON - CURRENT ASSETS IN PROGRESS;
Land improvements and buildings;
Plant and machinery;
Other tangible assets;
Advance payment for freehold land and
buildings;
Advance payments for plant and machinery;
Advance payments for other tangible assets;
Intangible assets in progress;
Advance payments for intangible noncurrent assets;
FINANCIAL ASSETS;
Investments in subsidiaries;
Investments in companies excluded from
consolidation;
Investments in associated companies within
the group;
Investments in associated companies
excluded from consolidation;
Strategic investments within the group;
2675
2676
2677
2678
2679
2691
2692
2698
28
2801
2803
2805
2807
2808
2811
2812
2813
2814
29
2903
2905
2907
2908
2911
2912
2913
2914
2931
2933
2961
2962
2963
2964
2965
2966
2967
2968
2969
3
30
301
3021
3022
3023
3024
3025
3026
3028
303
308
33
331
332
34
341
345
346
3481
imobilizari corporale
2931 Provizioane pentru deprecierea
imobilizarilor corporale in curs
2933 Provizioane pentru deprecierea
imobilizarilor necorporale in curs
2961 Provizioane pentru deprecierea
titlurilor de participare detinute la filiale din
cadrul grupului
2962 Provizioane pentru deprecierea
titlurilor de participare detinute la filiale din
afara grupului
2963 Provizioane pentru deprecierea
imobilizarilor financiare sub forma de
interese de participare
2964 Provizioane pentru deprecierea altor
titluri imobilizate
2965 Provizioane pentru deprecierea
sumelor datorate de filiale
2966 Provizioane pentru deprecierea
imprumuturilor acordate pe termen lung
2967 Provizioane pentru deprecierea
creantelor legate de interesele de
participare
2968 Provizioane pentru deprecierea
actiunilor proprii - active imobilizate
2969 Provizioane pentru deprecierea altor
creante imobilizate
3 CONTURI DE STOCURI SI PRODUCTIE IN
CURS DE EXECUTIE
30 STOCURI DE MATERII SI MATERIALE
301 Materii prime
3021 Materiale auxiliare
3022 Combustibili
3023 Materiale pentru ambalat
3024 Piese de schimb
3025 Seminte si materiale de ambalat
3026 Furaje
3028 Alte materiale consumabile
303 Materiale de natura obiectelor de
inventar
308 Diferente de pret la materii prime si
materiale
33 PRODUCTIA IN CURS DE EXECUTIE
331 Produse in curs de executie
332 Lucrari si servicii in curs de executie
34 PRODUSE
341 Semifabricate
345 Produse finite
346 Produse reziduale
3481 Diferente de pret la semifabricate
3485
3486
35
351
3541
3545
3546
356
357
358
36
361
368
37
371
378
38
381
388
39
391
3921
3922
393
3941
3945
3946
3951
3952
3953
3954
3956
3957
3958
396
397
398
4
40
401
403
404
405
408
4091
4092
41
4111
4118
413
418
419
42
421
423
424
425
426
427
4281
4282
43
4311
4313
4314
4371
4372
4381
4382
44
4411
4412
4423
4424
4426
4427
4428
444
445
446
447
4481
4482
45
4511
4518
4521
4528
4551
4558
456
457
4581
4582
46
461
462
47
471
472
473
48
481
482
49
491
4951
4952
4953
496
5
50
501
502
5031
5032
505
5061
5062
5081
5088
5091
5098
51
5112
5113
5114
5121
5124
5125
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5187
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5192
5193
INTERNAL TRANSACTION;
Transaction between the entity and subunits;
Transaction between sub-units;
PROVISIONS FOR DOUBTFUL DEBTS;
Provisions for doubtful customers;
Provisions for doubtful debts from
companies within the group;
Provisions for doubtful debts from
associates;
Provisions for doubtful debts from
shareholders;
Provisions for doubtful sundry debtors;
TREASURY ACCOUNTS;
SHORT TERM FINANCIAL INVESTMENTS;
Short term financial investments in
companies within the group;
Own shares;
Quoted shares;
Unquoted shares;
Redeemed debentures;
Quoted debentures;
Unquoted debentures;
Other short term financial investments;
Accrued interest on debentures and short
term investments;
Amounts payable for short term financial
investments in companies within the group;
Amounts payable for other short term
financial investments;
BANK ACCOUNTS;
Cheques;
Bills of exchange held to maturity;
Bills of exchange forwarded for discount;
Cash at bank in lei;
Cash at bank in foreign currencies;
Amounts under settlement;
Accrued interest payable;
Accrued interest receivable;
Short term bank loans;
Short term bank loans in arrears;
Foreign government loans;
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5196
5197
5198
53
5311
5314
5321
5322
5323
5328
54
5411
5412
542
58
581
59
591
592
593
595
596
598
6
60
601
6021
6022
6023
6024
6025
6026
6028
603
604
605
606
607
608
61
611
612
613
614
62
621
622
623
624
625
626
627
628
63
635
64
641
6451
6452
6453
6458
65
654
6581
6582
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6588
66
663
6641
6642
665
666
667
668
67
671
68
6811
6812
6813
6814
6863
6864
6868
688
69
6911
6912
698
7
70
701
702
703
704
705
706
707
708
71
711
72
721
722
74
7411
7412
7413
7414
7415
7416
7417
7418
75
754
7581
7582
7583
7584
7588
76
7611
7612
7613
7614
7615
7616
7617
762
763
7641
7642
765
766
767
768
77
771
78
7812
7813
7814
7815
7863
7864
788
79
791
8
80
8011
8018
8021
8028
8031
8032
8033
8034
8035
8036
8037
8038
89
891
892
9
90
901
902
903
92
921
922
923
924
925
93
931
933