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Introducere
 Prezentul standard este elaborat n baza Directivelor UE, Cadrului general conceptual pentru
UDSRUWDUHD ILQDQFLDU ,$6  3UH]HQWDUHD VLWXDLLORU ILQDQFLDUH L ,$6  6LWXDLD IOX[XULORU GH
trezorerie.
Obiectiv
 2ELHFWLYXO SUH]HQWXOXL VWDQGDUG FRQVW vQ VWDELOLUHD IRUPXODUHORU L D PRGXOXL GH vQWRFPLUH D
VLWXDLLORUILQDQFLDUHFXVFRSJHQHUDO vQFRQWLQXDUH VLWXDLLILQDQFLDUH 
Domeniu de aplicare
 3UH]HQWXO VWDQGDUG UHJOHPHQWHD] PRGXO GH vQWRFPLUH L SUH]HQWDUH D VLWXDLLORU ILQDQFLDUH
FRPSOHWHLVLPSOLILFDWHDOHHQWLWLORUFDUHDSOLF6WDQGDUGHOH1DLRQDOHGH&RQWDELOLWDWH
 3UH]HQWXOVWDQGDUGQXUHJOHPHQWHD]PRGXOGHvQWRFPLUHDVLWXDLLORUILQDQFLDUHDOH
 HQWLWLORU GH LQWHUHV SXEOLF L DOWRU HQWLWL FDUH DSOLF ,)56 ,$6  3UH]HQWDUHD VLWXDLLORU
ILQDQFLDUH 
 RUJDQL]DLLORU QHFRPHUFLDOH ,QGLFDLL PHWRGLFH SULYLQG SDUWLFXODULWLOH FRQWDELOLWLL vn
RUJDQL]DLLOHQHFRPHUFLDOH 
 LQVWLWXLLORUSXEOLFH 1RUPHVWDELOLWHGH0LQLVWHUXO)LQDQHORU 
'HILQLLL
 QSUH]HQWXOVWDQGDUGQRLXQLOHXWLOL]DWHVHPQLILF
Fluxuri de numerar LQWUULLVDXLHLULGHPLMORDFHLGRFXPHQWHEQHWL
0RGLILFULGHFDSLWDOSURSULX PDMRUULLGLPLQXULDOHHOHPHQWHORUGHFDSLWDOSURSULX
6LWXDLLILQDQFLDUH VHWGHUDSRDUWHFDUHFRQLQLQIRUPDLLSULYLQGSR]LLDILQDQFLDUSHUIRUPDQD
ILQDQFLDUPRGLILFULOHFDSLWDOXOXLSURSULXLIOX[XULOHGHQXPHUDUale HQWLWLi SHRSHULRDGGHJHVWLXQH
3HUIRUPDQ ILQDQFLDU UHODLD GLQWUH YHQLWXULOH L FKHOWXLHOLOH HQWLWLi SUH]HQWDWH vQ VLWXDLD GH
SURILWLSLHUGHUH
3R]LLH ILQDQFLDU UHODLD GLQWUH DFWLYHOH FDSLWDOXO SURSULX L GDWRULLOH HQWLWLi prezentate n
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9DORDUHFRQWDELO valoarea la care un DFWLYHVWHUHFXQRVFXWvQELODQGXSGHGXFHUHDDPRUWL]ULL
LSLHUGHULORUGLQGHSUHFLHUHFXPXODWH
6FRSXOLFRPSRQHQDVLWXDLLORUILQDQFLDUH
 6LWXDLLOHILQDQFLDUHDXGUHSWVFRSSUH]HQWDUHDLQIRUPDLLORUXWLOHvQOXDUHDGHFL]LLORUHFRQRPLFH
SHQWUX R JDP ODUJ GH XWLOL]DWRUL FXP DU IL SURSULHWDULL DFLRQDULL DVRFLDLL  FUHGLWRULL FOLHQLL
VDODULDLL DXWRULWLOH SXEOLFH L SXEOLFXO 3HQWUX UHDOL]DUHD DFHVWXL VFRS VLWXDLLOH ILQDQFLDUH RIHU
LQIRUPDLLGHVSUH
 DFWLYH
 FDSLWDOSURSULX
 GDWRULL
 veniWXULLFKHOWXLHOL
 IOX[XULGHQXPHUDU
 Q IXQFLH GH FULWHULLOH VWDELOLWH vQ /HJHD FRQWDELOLWLL L QHFHVLWLOH LQIRUPDLRQDOH DOH
XWLOL]DWRULORUHQWLWDWHDSRDWHvQWRFPL
 VLWXDLLILQDQFLDUHFRPSOHWHVDX
 VLWXDLLILQDQFLDUHVLPSOLILFDWH
 6LWXDLLOHILQDQFLDUHFRPSOHWHFXSULQG
 ELODQXO
 VLWXDLDGHSURILWLSLHUGHUH
 VLWXDLDPRGLILFULORUFDSLWDOXOXLSURSULX
 VLWXDLDIOX[XULORUGHQXPHUDU
 QRWHOHODVLWXDLLOHILQDQFLDUH






6LWXDLLOHILQDQFLDUHVLPSOLILFDWHFXSULQG
ELODQXO
VLWXDLDGHSURILWLSLHUGHUH
QRWDH[SOLFDWLY

3ULQFLSLLGHED]LFDUDFWHULVWLFLFDOLWDWLYH
 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFvQFRQIRUPLWDWHFXXUPWRDUHOHSULQFLSLLGHED]
 FRQWLQXLWDWHD DFWLYLWLL SUHYHGH vQWRFPLUHD VLWXDLLORU ILQDQFLDUH SRUQLQG GH OD LSRWH]D F
eQWLWDWHDvLYDFRQWLQXDvQPRGQRUPDOIXQFLRQDUHDFHOSXLQSHRSHULRDGGHOXQLGLQGDWDUDSRUWULL
IULQWHQLDVDXQHFHVLWDWHD de aLOLFKLGDVDXUHGXFHvQPRGVHPQLILFDWLYDFWLYLWDWHDQFD]XOvQFDUH
VLWXDLLOHILQDQFLDUHQXVHvQWRFPHVFFRQIRUPSULQFLSLXOXLFRQWLQXLWLLDFWLYLWLLWUHEXLHSUH]HQWDWED]D
GHvQWRFPLUHDVLWXDLLORUILQDQFLDUHLPRWLYXOSHQWUXFDUHHQWLWDWHDQXSRDWHVLFRQWLQXHDFWLYLWDWHD
 contabilitatea de angajamente LPSXQH UHFXQRDWHUHD HOHPHQWHORU VLWXDLLORU ILQDQFLDUH FX
H[FHSLD HOHPHQWHORU VLWXDLHL IOX[XULORU GH QXPHUDU SH PVXUD DSDULLHL DFHVWRUD LQGLIHUHQW GH
PRPHQWXOvQFDVULLSOLLGHQXPHUDUVDXFRPSHQVULLvQDOWIRUP
 VHSDUDUHD SDWULPRQLXOXL L GDWRULLORU SUHYHGH SUH]HQWDUHD vQ VLWXDLLOH ILQanciare doar a
LQIRUPDLLORUGHVSUHSDWULPRQLXOLGDWRULLOHHQWLWLLFDUHWUHEXLHFRQWDELOL]DWHVHSDUDWGHSDWULPRQLXOL
GDWRULLOHSURSULHWDULORULDOHDOWRUHQWLWL
 necompensarea FRQVWvQSUH]HQWDUHDGLVWLQFWvQVLWXDLLOHILQDQFLDUHDDFWLYHORULGDWRULLORU
YHQLWXULORU L FKHOWXLHOLORU &RPSHQVDUHD UHFLSURF D DFWLYHORU L GDWRULLORU VDX D YHQLWXULORU L
FKHOWXLHOLORU QX VH DGPLWH FX H[FHSLD FD]XULORU vQ FDUH FRPSHQVDUHD HVWH SHUPLV GH 6WDQGDUGHOH
1DLRQDOHGH&RQWDELOLWDWH
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HOHPHQWHORUvQVLWXDLLOHILQDQFLDUHGHODRSHULRDGGHJHVWLXQHODDOWFXH[FHSLDFD]XULORU FvQG
D vQ XUPDXQHL PRGLILFULVHPQLILFDWLYHvQ QDWXUDDFWLYLWLL HQWLWLLVDXvQ urma unei analize a
LQGLFDWRULORU VLWXDLLORU ILQDQFLDUH HVWH PDL UHOHYDQW R DOW SUH]HQWDUH VDX FODVLILFDUH D HOHPHQWHORU
VLWXDLLORUILQDQFLDUHLQvQGFRQWGHPHWRGHOHLSURFHGHHOHSROLWLFLlor contabile HODERUDWHFRQIRUP61&
3ROLWLFLFRQWDELOHPRGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH
E vQ 6WDQGDUGHOH1DLRQDOHGH&RQWDELOLWDWHDIRVWPRGLILFDW PRGXOGHSUH]HQWDUHDHOHPHQWHORU
VLWXDLLORUILQDQFLDUH
 ,QIRUPDLLOH GLQ VLWXDLLOH ILQDQFLDUH WUHEXLH V FRUHVSXQG XUPWRDUHORU FDUDFWHULVWLFL
FDOLWDWLYH
 inteligibilitatea LQIRUPDLLOH WUHEXLH FODVLILFDWH FDUDFWHUL]DWH L SUH]HQWDWH vQ PRG FODU L
FRQFLV
 UHOHYDQD LQIRUPDLLOH WUHEXLH V ILH LPSRUWDQWH SHQWUX XWLOL]DWRUL L VL DMXWH SH DFHWLD V
evalueze evenimentele WUHFXWH SUH]HQWH VDX YLLWRDUH V FRQILUPH VDX V FRUHFWH]H HYDOXULOH ORU
DQWHULRDUH
 credibilitatea LQIRUPDLLOHWUHEXLHVILHFRPSOHWHQHXWUHLIUHURULVHPQLILFDWLYH
 comparabilitatea VLWXDLLOH ILQDQFLDUH WUHEXLH V FRQLQ LQIRUPDLL FRPSarative aferente
SHULRDGHLSUHFHGHQWHSHQWUXWRDWHHOHPHQWHOHUDSRUWDWHDOHSHULRDGHLGHJHVWLXQHFXUHQWHGDF61& nu
SHUPLWDOWIHO
 3HQWUX FD LQIRUPDLLOH GLQ VLWXDLLOH ILQDQFLDUH V FRUHVSXQG FDUDFWHULVWLFLORU FDOLWDWLYH
SUHY]XWHvQSFWHVWHQHFHVDUFD
 VVHVWDELOHDVFXQHFKLOLEUXvQWUHFDUDFWHULVWLFLOHFDOLWDWLYHDOHLQIRUPDLLORUILQDQFLDUH
 LQIRUPDLLOHVILHRSRUWXQHSHQWUXOXDUHDGHFL]LLORUGHFWUHXWLOL]DWRUL
 EHQHILFLLOHSURYHQLWHGLQXWLOL]DUHDLQIRUPDLLORUVGHSHDVFFRVWXORELQerii DFHVWRUD
FormXODUHOHLFRQLQXWXOVLWXDLLORUILQDQFLDUH
Reguli generale
 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFFRQIRUPIRUPXODUHORUGLQDQH[HOHODSUH]HQWXOVWDQGDUG
 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFLVHSUH]LQWDQXDOQFD]XOPRGLILFULLGDWHLGHUDSRUWDUHL
SUH]HQWULL VLWXDLLORU ILQDQFLDUH SH R SHULRDG PDL OXQJ VDX PDL VFXUW GH XQ DQ HQWLWDWHD WUHEXLH VH
GH]YOXLH

 SHULRDGDDFRSHULWGHVLWXDLLOHILQDQFLDUH
 PRWLYXOVWDELOLULLXQHLSHULRDGHGHJHVWLXQHPDLOXQJLVDXPDLVFXUWHGHXQDQL
 IDSWXOFLQIRUPDLLOHGLQVLWXDLLOHILQDQFLDUHQXVvQWSHGHSOLQFRPSDUDELOH GHH[HPSOXSHQWUX
HQWLWLOHQRXvQUHJLVWUDWHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDWD
HQWLWLLSvQODGHFHPEULHDODFHOXLDLDQFDOHQGDULVWLFQFD]XOvQFDUHvQUHJLVWUDUHDGHVWDWDHQWLWLL
DUHORFGXSRFWRPEULHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDW
SvQODGHFHPEULHDOXUPWRUXOXLDQFDOHQGDULVWLF 
 6LWXDLLOH ILQDQFLDUH LQFOXG LQGLFDWRULL DFWLYLWLL WXWXURU ILOLDOHORU UHSUH]HQWDQHORU L
VXEGLYL]LXQLORUHQWLWLLDPSODVDWHSHWHULWRULXO5HSXEOLFLL0ROGRYD
 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFvQED]DLQIRUPDLLORUFRQWDELOHGXSUHIOHFWDUHDUH]XOWDWHORU
inventaULHULLSHntru confirmarea H[LVWHQHLLVWULLDFWLYHORULSDVLYHORU
 6LWXDLLOH ILQDQFLDUH WUHEXLH LGHQWLILFDWH L VHSDUDWH GH DOWH LQIRUPDLL SUH]HQWDWH vQ DFHODi
GRFXPHQWGHH[HPSOXvQUDSRUWXODQXDODOHQWLWLLVDXvQSURVSHFWXOGHHPLVLXQLDYDORULORUPRELOLDUH
 (QWLWDWHDWUHEXLHVLGHQWLILFHvQPRGFODUVLWXDLile financiare LVHYLGHQLH]HvQPRGVSHFLDO
XUPWRDUHOHLQIRUPDLL
 GHQXPLUHDHQWLWLLLDOWHHOHPHQWHGHLGHQWLILFDUH
 GDWDUDSRUWULLVDXSHULRDGDDFRSHULWGHVLWXDLLOHILQDQFLDUH
 actiYLWDWHDGHED]
 IRUPDGHSURSULHWDWH
 IRUPDMXULGLFGHRUJDQL]DUH
 XQLWDWHDGHPVXU
 (URULOH GHSLVWDWH OD vQWRFPLUHD VLWXDLLORU ILQDQFLDUH VH FRUHFWHD] vQ FRQIRUPLWDWH FX 61&
3ROLWLFLFRQWDELOHPRGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH
 QWRFPLUHDLSUH]HQWDUHDVLWXDLLORUILQDQFLDUHFXSULQGXUPWRDUHOHHWDSH
 HIHFWXDUHD OXFUULORU SUHPHUJWRDUH vQWRFPLULL VLWXDLLORU ILQDQFLDUH FXP DU IL LQYHQWDULHUHD
JHQHUDODHOHPHQWHORUFRQWDELOHGHFRQWDUHDFKHOWXLHOLORULYHQLWXULORUDQWLFLSDWHDIHUHQWHSHULRDGHLGH
JHVWLXQHGHWHUPLQDUHDLUHIOHFWDUHDGLIHUHQHORUGHFXUVYDOXWDUvQWRFPLUHDvQUHJLVWUULORUGHFRUHFWDUH
GHWHUPLQDUHDFRWHLFXUHQWHDDFWLYHORULPRELOL]DWHLGDWRULLORUSHWHUPHQOXQJHWF
 FRPSOHWDUHDIRUPXODUHORUVLWXDLLORUILQDQFLDUH
 vQWRFPLUHDQRWHORUQRWHORUH[SOLFDWLYH ODVLWXDLLOHILQDQFLDUH
 DSUREDUHDVHPQDUHDLSUH]HQWDUHDVLWXDLLORUILQDQFLDUH
 UHIRUPDUHDELODQXOXL
%LODQXO
*HQHUDOLWL
 %LODQXOSUH]LQWSR]LLDILQDQFLDUDHQWLWLLLLQFOXGHLQIRUPDLLDIHUHQWHVROGXULORUH[LVWHQWH
ODGDWDUDSRUWULLSULYLQG
 activele UHVXUVHHFRQRPLFHLGHQWLILFDELOHLFRQWURODELOHGHFWUHHQWLWDWHFHSURYLQGLQIDSWH
HFRQRPLFHWUHFXWHGLQDFURUXWLOL]DUHVHDWHDSWRELQHUHDXQRUEHQHILFLLHFRQRPLFH
 capitalul propriu PULPHDUPDVvQDFWLYHOHHQWLWLLGXSVFGHUHDGDWRULLORU
 datoriile REOLJDLLDFWXDOHDOHHQWLWLLSURYHQLWHGLQIDSWHHFRQRPLFHWUHFXWHDFURUVWLQJHUH
FRQWULEXLHODRUHGXFHUHDUHVXUVHORUSXUWWRDUHGHEHQHILFLLHFRQRPLFH
 QELODQWRWDOXODFWLYHORUHVWHHFKLYDOHQWFXVXPDWRWDOXULORUFDSLWDOXOXLSURSULXLGDWRULLORU
 $FWLYHOHVvQWSUH]HQWDWHvQELODQvQRUGLQHDFUHWHULLOLFKLGLWLLDFHVWRUDLDUGDWRULLOHvQED]D
FUHWHULLH[LJLELOLWLL
 QIXQFLHGHJUDGXOGHOLFKLGLWDWHDFWLYHOHVHGLYL]HD]vQ
 DFWLYH FLUFXODQWH FDUH UHSUH]LQW DFWLYHOH FH VH DWHDSW V ILH FRQVXPDWH vQ FLFOXO QRUPDO GH
DFWLYLWDWHYvQGXWHVDXSULPLWH vQWHUPHQGHOXQLVDXFDUHUHSUH]LQWQXPHUDU
 DFWLYHLPRELOL]DWHFDUHFXSULQGWRDWHFHOHODOWHDFWLYHFXH[FHSLDFHORUFLUFXODQWH
 &LFOXO QRUPDO GH DFWLYLWDWH DO XQHL HQWLWL UHSUH]LQW SHULRDGD GH WLPS GLQWUH PRPHQWXO
DFKL]LLRQULL DFWLYHORU FDUH VvQW GHVWLQDWH SURFHVULL L PRPHQWXO WUDQVIRUPULL ORU vQ QXPHUDU &vQG
SHQWUX R HQWLWDWH DFHVW FLFOX QX HVWH FODU GXUDWD OXL VH FRQVLGHU  OXQL 6WRFXULOH FDUH VvQW YvQGXWH
FRQVXPDWHSURFHVDWHLFUHDQHOHFDUHVvQWDFKLWDWHFDSDUWH a ciclului normal de activitate vQWURSHULRDG
FH GHSHWH  OXQL GLQ GDWD UDSRUWULL VH FRQVLGHU DFWLYH FLUFXODQWH GH H[HPSOX PDWHULD SULP



PDWHULDOHOH SURGXFLD vQ FXUV GH H[HFXLH FDUH QHFHVLW PDWXUDUH L SVWUDUH OD HQWLWDWHD GH YLQLILFDLH
IUXFWHOHLVXFXULOHVXOILWDWHVDXFRQJHODWHODHQWLWDWHDGHFRQVHUYH 
 QIXQFLHGHJUDGXOH[LJLELOLWLLGDWRULLOHVHvPSDUWvQ
 GDWRULLFXUHQWHFDUHLQFOXGGDWRULLOHFHVHDWHDSWVILHDFKLWDWHVDXGHFRQWDWHvQWHUPHQGH
OXQLGLQGDWDUDSRUWULL
 GDWRULLOHSHWHUPHQOXQJFDUHFXSULQGWRDWHFHOHODOWHGDWRULLFXH[FHSLDFHORUFXUHQWH
 'DWRULLOH FRPHUFLDOH L FHOH ID GH DQJDMDL FDUH VvQW vQUHJLVWUDWH FD SDUWH FRPSRQHQW a
ciclului normal de activitate VvQWGDWRULLFXUHQWHFKLDUGDFHOHVvQWH[LJLELOHvQWUXQWHUPHQFHGHSHWH
OXQLGLQGDWDUDSRUWULL
 /D GDWD UDSRUWULL HQWLWDWHD GHWHUPLQ FRWD FXUHQW D DFWLYHORU LPRELOL]DWH L D GDWRULLORU SH
WHUPHQ OXQJ FDUH VH UHIOHFW vQ ELODQ UHVSHFWLY vQ FRPSRQHQD DFWLYHORU FLUFXODQWH LVDX GDWRULLORU
FXUHQWH
 &UHDQHOH QXPHUDUXO L GDWRULLOH vQ YDOXW VWULQ VH UHFDOFXOHD] L VH UHIOHFW vQ ELODQ vQ
FRQIRUPLWDWHFX61&'LIHUHQHGHFXUVYDOXWDULGHVXP
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Active
 Q UvQGXO  ,PRELOL]UL QHFRUSRUDOH VH UHIOHFW YDORDUHD FRQWDELO D LPRELOL]ULORU
QHFRUSRUDOH vQ XWLOL]DUH L vQ FXUV GH H[HFXLH GHWHUPLQDW vQ FRQIRUPLWDWH FX 61& ,PRELOL]UL
QHFRUSRUDOHLFRUSRUDOH
Exemplul 1. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHLQIRUPDLL
- FRVWXOLPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLH 78 000 lei;
- FRVWXOLPRELOL]ULORUQHFRUSRUDOHvQXWLOL]DUH 450 000 lei;
- VXPDDPRUWL]ULLFXPXODWH- 85 000 lei;
- pierderile din depreciere - 24 000 lei.
&RQIRUP GDWHORU GLQ H[HPSOX HQWLWDWHD UHIOHFW vQ UG  ,PRELOL]UL QHFRUSRUDOH GLQ ELODQ
valoarea cRQWDELODLPRELOL]ULORUQHFRUSRUDOHvQVXPGHOHL   OHL  lei 
lei  OHL 
 Q UvQGXO  ,PRELOL]UL FRUSRUDOH vQ FXUV GH H[HFXLH VH UHIOHFW FRVWXULOH DIHUHQWH
LPRELOL]ULORUFRUSRUDOHDIODWHvQSHULRDGDGHFUHDUHLVDXSUHJWLUHVSUHXWLOL]DUHSvQODGDWDSXQHULLvQ
H[SORDWDUHFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&,PRELOL]ULQHFRUSRUDOHLFRUSRUDOH
 QUvQGXULOH7HUHQXULL0LMORDFHIL[HVHUHIOHFWYDORDUHDFRQWDELODWHUHQXULORU
mijloacHORUIL[HSURSULLLSULPLWHvQOHDVLQJILQDQFLDULVDXvQJHVWLXQHHFRQRPLFDIODWHvQH[SORDWDUH
Exemplul 2. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHLQIRUPDLL
- costul de intrare a mijloacelor fixe - 4 500 000 lei;
- DPRUWL]DUHDFXPXODW 870 000 lei;
- pierderea din depreciere 390 000 lei.
&RQIRUPGDWHORUGLQH[HPSOXHQWLWDWHDYDUHIOHFWDvQUG0LMORDFHIL[HGLQELODQYDORDUHD
FRQWDELODPLMORDFHORUIL[HvQVXPGHOHL  OHL  OHL  OHL 
 QUvQGXO5HVXUVHPLQHUDOHVHUHIOHFWYDORDUHDFRQWDELODUHVXUVHORUPLQHUDOHDIODWHvQ
H[WUDFLHFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&,PRELOL]ULQHFRUSRUDOHLFRUSRUDOH
 Q UvQGXO  $FWLYH ELRORJLFH LPRELOL]DWH VH UHIOHFW YDORDUHD contabiO D DQLPDOHORU de
PXQF L SURGXFWLYH WDXULL FDLL GH WUDFLXQH YDFLOH RYLQHOH SRUFLQHOH FDSULQHOH HWF  SODQWDLLORU
SHUHQH OLYH]LOHYLLOHSHSLQLHUHOHYLWLFROHLSRPLFROHHWF FDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&
3DUWLFXODULWLOHFRQWDELOLWLLvQDJULFXOWXU
 Q UvQGXULOH  ,QYHVWLLL ILQDQFLDUH SH WHUPHQ OXQJ vQ SUL QHDILOLDWH L  ,QYHVWLLL
ILQDQFLDUH SH WHUPHQ OXQJ vQ SUL DILOLDWH VH vQVFULH YDORDUHD LQYHVWLLLORU SH WHUPHQ OXQJ DFLXQLOH
SURFXUDWH FRWHOH GH SDUWLFLSDLH REOLJDLXQLOH SURFXUDWH vPSUXPXWXULOH DFRUGDWH DOWH LQYHVWLLL SH
WHUPHQOXQJ FDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&UHDQHLLQYHVWLLLILQDQFLDUHL61&3UL
DILOLDWHLFRQWUDFWHGHVRFLHWDWHFLYLO
 Q UvQGXO  ,QYHVWLLL LPRELOLDUH VH UHIOHFW YDORDUHD FRQWDELO D LQYHVWLLLORU LPRELOLDUH
FDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&,QYHVWLLLLPRELOLDUH



 QUvQGXO&UHDQHSHWHUPHQOXQJVHLQGLFYDORDUHDFUHDQHORUFXWHUPHQXOGHVWLQJHUH
FHGHSHWHOXQLGLQGDWDUDSRUWULLFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&UHDQHLLQYHVWLLL
ILQDQFLDUH
 Q UvQGXO  $YDQVXUL DFRUGDWH SH WHUPHQ OXQJ VH LQGLF VXPD DYDQVXULORU DFRUGDWH FX
WHUPHQXOGHVWLQJHUHFHGHSHWHOXQLGLQGDWDUDSRUWULLFDUHVHGHWHUPLQ vQFRQIRUPLWDWHFX61&
&UHDQHLLQYHVWLLLILQDQFLDUH
 QUvQGXO$OWHDFWLYHLPRELOL]DWHVHvQVFULHVXPDFKHOWXLHOLORUDQWLFLSDWHSHWHUPHQOXQJ
YDORDUHDDFWLYHORUDPvQDWHSULYLQGLPSR]LWXOSHYHQLWLDDOWRUDFWLYHLPRELOL]DWH
 n rndul  7RWDO DFWLYH LPRELOL]DWH VH LQGLF YDORDUHD WRWDO D DFWLYHORU LPRELOL]DWH
GHWHUPLQDWSULQUHODLDUGUGUGUGUGUGUGUGUG
UGUGUG
 QUvQGXULOH0DWHULDOH$FWLYH ELRORJLFHFLUFXODQWH2ELHFWHGHPLFYDORDUH
L VFXUW GXUDW  3URGXFLD vQ FXUV GH H[HFXLH L SURGXVH L  0UIXUL VH vQVFULH YDORDUHD
FRQWDELODDFHVWRUVWRFXULFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&6WRFXULL61&3DUWLFXODULWLOH
FRQWDELOLWLLvQDJULFXOWXU
 QUvQGXO&UHDQHFRPHUFLDOHVHvQVFULHYDORDUHDFUHDQHORUFXUHQWHDOHFXPSUWRULORUL
FOLHQLORUGLQDULGLQVWULQWDWHSUHFXPLFUHDQHOHDIHUHQWHFDPELLORUSULPLWHFDUHVHGHWHUPLQvQ
conformitate FX61&&UHDQHLLQYHVWLLLILQDQFLDUH
Exemplul 3. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHGDWHFUHDQHOHFXPSUWRULORU
L FOLHQLORU GLQ DU    OHL GLQ VWULQWDWH   OHL VXPD SURYL]LRDQHORU FRUHFLLORU 
SHQWUXFUHDQele compromise 45 000 lei.
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OHL  OHLOHL   OHL 
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determinat SULQ UHODLD UG+UG+UG+UG+UG+UG+UG+UGUGUG
UGUG+UGUG+UGUG
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Capital propriu
 n rndul 320 &DSLWDOVRFLDOLVXSOLPHQWDU VHvQVFULHYDORDUHDFDSLWDOXOXLVRFLDOVXSOLPHQWDU
QHYUVDWQHvQUHJLVWUDWLUHWUDVFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&DSLWDOSURSULXLGDWRULL
Exemplul 4. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHGDWHSULYLQGVROGXULOH
- capitalului social - 1 350 000 lei;
- capitalului suplimentar - 160 000 lei;
- FDSLWDOXOXLQHYUVDW- 240 000 lei;
- capitalului retras - 180 000 lei.
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vQWUHSDUDQWH]H 
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 QUvQGXO3URILWQHW SLHUGHUHQHW DOSHULRDGHLGHJHVWLXQHVHvQVFULHVXPDSURILWXOXL net
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SLHUGHUH
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Datorii
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6LWXDLDGHSURILWLSLHUGHUH
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 veniturile FUHWHULDOHEHQHILFLLORUHFRQRPLFHvQUHJLVWUDWHvQFXUVXOSHULRDGHLGHJHVWLXQHVXE
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 rezultatele financiare SURILWXO SLHUGHUHD FDOFXODWFDGLIHUHQGLQWUHYHQLWXULOHLFKHOWXLHOLOH
SHULRDGHLGHJHVWLXQH
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FKHOWXLHOLFDUHWUHEXLHUHFXQRVFXWHvQFRQIRUPLWDWHFX61&&KHOWXLHOLDFHVWHDVHSUH]LQWvQVLWXDLD
GHSURILWLSLHUGHUHvQSHULRDGDGHJHVWLXQHvQFDUHDXIRVWVXSRUWDWH'DFvQSHULRDGDGHJHVWLXQHDX
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FDUHDXIRVWFvWLJDWH



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SURGXVHORU L PUIXULORU UHWXUQDWH GH FXPSUWRUL LVDX UHGXFHULOH GH SUH OD SURGXVH PUIXUL OLYUDWH
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 FRVWXOVHUYLFLLORUSUHVWDWHLVDXOXFUULORUH[HFXWDWH
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SURGXVHORUPUIXULORU YvQGXWH L UHWXUQDWH HQWLWLL vQ DFHLDL SHULRDG GH JHVWLXQH vQ FDUH D DYXW ORF
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Exemplul 5. QDQXO;HQWLWDWHDDFRPHUFLDOL]DWXQLWLGHSURGXVHODFRVWXOXQLWDUGH
OHLL SUHXO GHYvQ]DUHXQLWDU GHOHL3HSDUFXUVXODFHOHLDLSHULRDGH de gestiune au fost returnate
185 dHXQLWLGHSURGXVH
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 vQUG9HQLWXULGLQYvQ]ULVXPDGHOHL XQLWL[OHL XQLWL[
OHL 
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 vQUG3URILWEUXW SLHUGHUHEUXW VXPDSURILWXOXLEUXWGHOHL OHL 
OHL 
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SURFHVXOGHVIXUULLDFWLYLWLLRSHUDLRQDOHGDUFDUHQXSRWILDWULEXLWHODYHQLWXULGLQYvQ]UL$FHVWHD
FXSULQGYHQLWXULOH
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 GLQUHFXSHUDUHDSUHMXGLFLXOXLPDWHULDOFDX]DWHQWLWLL
 din decontarea datoriilor cXWHUPHQGHSUHVFULSLHH[SLUDW
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 din alte oSHUDLXQLDIHUHQWHDFWLYLWLLRSHUDLRQDOH
Exemplul 6. QDQXO;HQWLWDWHDDvQUHJLVWUDWYHQLWXULDIHUHQWHDFWLYLWLLRSHUDLRQDOHUH]XOWDWH
din:
 YvQ]DUHDXQRUPDWHULDOH 18 990 lei;
 FRQVWDWDUHDSOXVXULORUGHPUIXULODLQYHQWDULHUH 1 200 lei;
 calFXODUHDSUHMXGLFLXOXLPDWHULDOFDX]DWHQWLWLLGHFWUHSHUVRDQDYLQRYDW 7 290 lei;
 GHFRQWDUHDGDWRULLORUFRPHUFLDOHFXWHUPHQXOGHSUHVFULSLHH[SLUDW-17 500 lei;
 DQXODUHD VDQFLXQLORU ILVFDOH DIHUHQWH SeULRDGHORU SUHFHGHQWH FRQIRUP KRWUvULL LQVWDQei
MXGHFWRUHWL- 3500 lei.



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OHLOHLOHL OHL 
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61&&KHOWXLHOL
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din:
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 vQUHJLVWUDUHDOLSVXULORUGHPUIXULFRQVWDWDWHODLQYHQWDULHUH 7 200 lei;
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SUHVFULSLH 5 645 lei;
 FDOFXODUHDSHQDOLWLORUSHQWUXQHUHVSHFWDUHDWHUPHQHORUGHOLYUDUHDPUIXULORU 450 lei.
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lei OHLOHL 
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Exemplul 8. 2VRFLHWDWHFXUVSXQGHUHDOLPLWDWFDSLWDOXOVRFLDODOFUHLDODvQFHSXWXODQXOXLD
constituit 10  OHL D HIHFWXDW vQ FXUVXO DQXOXL ; XUPWRDUHOH RSHUDLXQL HFRQRPLFH vQ LDQXDULH
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VRFLHWDWHGHODDVRFLDWXOVXLQXDIRVWvQVWULQDWvQWHUPHQGHOXQLGLQGDWDGREvQGLULLvQDSULOLH
201X capitalul social a fost majorat cu 18 OHLSULQPDMRUDUHDSURSRULRQDODSULORUVRFLDOHGLQ
FRQWXOSURILWXOXLDQLORUSUHFHGHQL
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FDSLWDOXOXLSURSULX SHDQXO;
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 OHL OHL OHL 
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FDSLWDOXOVRFLDODOHQWLWLLLYDORDUHDQRPLQDODSULORUVRFLDOH DFLXQLORUDOWRULQVWUXPHQWHGHFDSLWDO
SURSULX 
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Exemplul 9. /D vQILLQDUHD XQHL VRFLHWL SH DFLXQL DX IRVW SODVDWH   GH DFLXQL VLPSOH FX
YDORDUHDQRPLQDOGHOHLDFLXQHODSUHGHOHLDFLXQH
n baza datelor din exemplu, entitatea rHIOHFWvQVLWXDLDPRGLILFULORUFDSLWDOXOXLSURSULX
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capitalul social de la 5 OHLSvQOD OHL/D;DVRFLDLLDXGHSXV suma de 22 600 lei
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OHL
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SURSULLODSUHGHOHLDFLXQHGLQFDUHDFLXQLDXIRVWUHYvQGXWHvQQRLHPEULHDDFHOXLDLDQOD
SUHGHOHLDFLXQH
n baza datelor din exemplu, HQWLWDWHDUHIOHFWvQVLWXDLDPRGLILFULORUFDSLWDOXOXLSURSUiu SHDQXO
;
x vQUG&DSLWDOUHWUDVvQWUHSDUDQWH]H
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OHL @
 vQFROsoldul capitalului suplimentar n suma de  OHL
 Q UvQGXO  7RWDO FDSLWDO VRFLDO L VXSOLPHQWDU VH LQGLF WRWDOXO GHWHUPLQDW SULQ UHODLD
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Exemplul 12. 6ROGXO FDSLWDOXOXL GH UH]HUY D XQHL VRFLHWL FX UVSXQGHUH OLPLWDW OD vQFHSXWXO
DQXOXL ; D FRQVWLWXLW   OHL Q IHEUXDULH ; HQWLWDWHD D GHIDOFDW vQ FDSLWDOXO GH UH]HUY



profitul net al anului 201X-vQVXPGHOHLQVHSWHPEULH;SHVHDPDFDSLWDOXOXLGHUH]HUYD


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 OHL OHL OHL 
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