Omfp 166 2017

ORDIN Nr.
166/2017 din 25 ianuarie 2017

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, precum i pentru modificarea i completarea unor reglementri contabile
EMITENT: MINISTERUL FINANELOR PUBLICE
PUBLICAT N: MONITORUL OFICIAL NR. 86 din 31 ianuarie 2017
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), art. 37 i art. 44 din Legea contabilitii nr.
82/1991, republicat, cu modificrile i completrile ulterioare,
n baza art. 14 din Ordinul ministrului finanelor publice nr. 2.844/2016 pentru aprobarea
Reglementrilor contabile conforme cu Standardele Internaionale de Raportare Financiar,
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 aceeai 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 prevzute la art. 3 i 4.
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 ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat,
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.
(3) Entitile menionate la alin. (1) au obligaia s ntocmeasc i s depun, de asemenea,
raportri contabile anuale ncheiate la 31 decembrie la unitile teritoriale ale Ministerului
Finanelor Publice, n condiiile prevzute n anexa nr. 3, care face parte integrant din prezentul
ordin.
(4) Elementele raportate prin situaiile financiare anuale, respectiv raportrile contabile anuale
ntocmite de entitile prevzute la alin. (1), se determin pe baza prevederilor cuprinse n
Reglementrile contabile conforme cu Standardele Internaionale de Raportare Financiar,
aprobate prin Ordinul ministrului finanelor publice nr. 2.844/2016.
(5) Dac modificarea politicilor contabile sau corectarea erorilor contabile impune retratarea
informaiilor comparative, raportrile contabile anuale conin informaii comparative retratate. n
acest caz, informaiile comparative referitoare la elementele de natura activelor, datoriilor i
capitalurilor proprii, respectiv a veniturilor i cheltuielilor, sunt cele determinate n urma aplicrii
noilor politici contabile, respectiv a corectrii erorilor contabile.
ART. 5
(1) Retratarea, nregistrarea n contabilitate a rezultatelor acesteia, ntocmirea balanei de
verificare i a situaiilor financiare anuale, respectiv a raportrii contabile anuale, de ctre
societile ale cror valori mobiliare au fost admise la tranzacionare n cursul exerciiului financiar
2016 se efectueaz potrivit Ordinului ministrului finanelor publice nr. 2.844/2016.
(2) Pentru exerciiul financiar al anului 2016, societile ale cror valori mobiliare au fost admise
la tranzacionare n cursul exerciiului financiar 2016 ntocmesc situaiile financiare anuale
individuale n baza IFRS prin retratarea informaiilor din contabilitatea organizat 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.
(3) ncepnd cu exerciiul financiar al anului 2017, societile ale cror valori mobiliare au fost
admise la tranzacionare n cursul exerciiului financiar 2016 in contabilitatea n baza prevederilor
IFRS.
ART. 6
(1) Pentru scopuri contabile, entitile pot opta pentru un exerciiu financiar diferit de anul
calendaristic, n condiiile prevzute la art. 27 din Legea nr. 82/1991, republicat, cu modificrile i
completrile ulterioare.
(2) Entitile care au optat pentru un exerciiu financiar diferit de anul calendaristic au obligaia
s ntocmeasc i s depun raportri contabile anuale la 31 decembrie la unitile teritoriale ale
Ministerului Finanelor Publice, n condiiile prevzute n anexa nr. 2 sau n anexa nr. 3, dup caz.
Anexele nr. 2 i 3 fac parte integrant din prezentul ordin.
(3) Entitile prevzute la alin. (2) ntocmesc raportri contabile anuale la 31 decembrie distinct
de situaiile financiare anuale ncheiate la data aleas pentru acestea, cu respectarea prevederilor
Legii nr. 82/1991, republicat, cu modificrile i completrile ulterioare.
(4) La ntocmirea de ctre entitile prevzute la alin. (2) a situaiilor financiare anuale sunt avute
n vedere prevederile reglementrilor contabile aplicabile.
ART. 7
(1) Din punct de vedere contabil, sediile permanente din Romnia care aparin unor persoane
juridice cu sediul n strintate reprezint subuniti fr personalitate juridic ce aparin acestor
persoane juridice i au obligaia ntocmirii situaiilor financiare anuale i a raportrilor contabile
cerute de Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare. n situaia n
care persoana juridic cu sediul n strintate i desfoar activitatea n Romnia prin mai multe
sedii permanente, situaiile financiare anuale i raportrile contabile cerute de Legea nr. 82/1991,
republicat, cu modificrile i completrile ulterioare, se ntocmesc de sediul permanent desemnat
s ndeplineasc obligaiile fiscale, acestea reflectnd activitatea tuturor sediilor permanente.
(2) Potrivit art. 5 din Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare,
subunitile deschise n Romnia de societi rezidente n state aparinnd Spaiului Economic
European nu ntocmesc situaii financiare anuale pentru propria activitate.
ART. 8
Persoanele care fac obiectul prezentului ordin sunt denumite n nelesul acestuia entiti.
ART. 9
(1) Potrivit prevederilor art. 36 alin. (3) din Legea nr. 82/1991, republicat, cu modificrile i
completrile ulterioare, pe perioada lichidrii, persoanele juridice aflate n lichidare depun, n
termen de 90 de zile de la ncheierea fiecrui an calendaristic, la unitile teritoriale ale
Ministerului Finanelor Publice o raportare contabil anual, n structura prevzut n anexa nr. 2.
(2) Sistemul de raportare contabil anual cuprins n anexa nr. 2 se aplic, de asemenea, i
subunitilor deschise n Romnia de societi rezidente n state aparinnd Spaiului Economic
European, n condiiile prevzute la art. 7.
ART. 10
(1) Se aprob structura formularelor "Date informative" (cod 30) i "Situaia activelor
imobilizate" (cod 40), prevzute n anexa nr. 4, care face parte integrant din prezentul ordin.
(2) Situaiile financiare anuale ntocmite potrivit prevederilor Ordinului ministrului finanelor
publice nr. 1.802/2014, cu modificrile i completrile ulterioare, de ctre entitile al cror
exerciiu financiar coincide cu anul calendaristic vor fi nsoite de formularele prevzute la alin. (1).
ART. 11
(1) Entitile autorizate, reglementate i supravegheate de Banca Naional a Romniei,
respectiv de Autoritatea de Supraveghere Financiar ntocmesc situaii financiare anuale la 31
decembrie avnd n vedere, pe lng reglementrile aplicabile acestora, i prevederile generale
cuprinse la pct. I.1.4. i la pct. I.1.5. din anexa nr. 1.
(2) Persoanele juridice fr scop patrimonial ntocmesc situaii financiare anuale la 31 decembrie
avnd n vedere, pe lng reglementrile aplicabile acestora, i prevederile generale cuprinse la
pct. I.1.3. din anexa nr. 1, precum i prevederile cuprinse n anexa nr. 5, care face parte integrant
din prezentul ordin.
ART. 12
Reglementrile contabile privind situaiile financiare anuale individuale i situaiile financiare
anuale consolidate, aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, publicat n
Monitorul Oficial al Romniei, Partea I, nr. 963 din 30 decembrie 2014, cu modificrile i
completrile ulterioare, se modific i se completeaz dup cum urmeaz:
1. Punctul 116 se modific i va avea urmtorul cuprins:
"116. - n cazul n care se efectueaz reevaluarea, n notele explicative trebuie prezentate
urmtoarele informaii:
a) dac a fost implicat un evaluator autorizat, potrivit legii;
b) pentru fiecare categorie de imobilizri corporale reevaluat, valoarea contabil care ar fi fost
recunoscut dac activele ar fi fost nregistrate la cost istoric;
c) surplusul din reevaluare, indicnd modificarea aferent perioadei."
2. La punctul 141, alineatul (2) se modific i va avea urmtorul cuprins:
"(2) Imobilizrile trebuie s fac obiectul ajustrilor de valoare, astfel nct acestea s fie
evaluate la cea mai mic valoare atribuibil acestora la data bilanului."
3. Punctul 224 se modific i va avea urmtorul cuprins:
"224. - Prevederile pct. 223 referitoare la suportarea liniar a cheltuielilor, respectiv a veniturilor,
pe durata contractului, se aplic i n cazul stimulentelor acordate cu ocazia ncheierii de contracte
de nchiriere sau de alte contracte care presupun acordarea de stimulente pentru atragerea
chiriailor."
4. La punctul 226 alineatul (2), litera g) se modific i va avea urmtorul cuprins:
"g) costurile de testare a funcionrii corecte a activului, dup deducerea ncasrilor nete
provenite din vnzarea elementelor produse n timpul aducerii activului la amplasamentul i
condiia de funcionare (cum ar fi eantioanele produse la testarea echipamentului). Din punct de
vedere contabil, cheltuielile reprezentnd costuri de testare i veniturile menionate mai sus se
nregistreaz distinct, n funcie de natura acestora, diferena dintre cheltuielile i veniturile
respective urmnd a fi nregistrat apoi pe seama activului n curs de construcie (articol contabil
231 "Imobilizri corporale n curs de execuie" = 722 "Venituri din producia de imobilizri
corporale");".
5. La punctul 238, dup alineatul (4) se introduce un nou alineat, alineatul (4^1), cu urmtorul
cuprins:
"(4^1) Prevederile alin. (4) se aplic i n cazul investiiilor imobiliare pentru care nu au fost gsii
nc chiriai."
6. La punctul 276 alineatul (1), dup litera h) se introduce o nou liter, litera i), cu urmtorul
cuprins:
"i) ansamblurile sau complexurile de locuine destinate vnzrii."
7. La punctul 310, dup alineatul (5) se introduce un nou alineat, alineatul (6), cu urmtorul
cuprins:
"(6) Dobnzile i penalitile de ntrziere, precum i alte datorii de natur similar se recunosc
fie n contul de profit i pierdere, fie n rezultatul reportat, n funcie de perioada creia i
corespund i cu respectarea prevederilor prezentelor reglementri."
8. Dup punctul 341 se introduce un nou punct, punctul 341^1, cu urmtorul cuprins:
"341^1. - (1) Asistena acordat de guvern se reflect distinct n cadrul decontrilor cu bugetul
statului.
(2) Asistena guvernamental reprezint aciunile ntreprinse de guvern cu scopul de a acorda
beneficii economice specifice unei entiti sau unei categorii de entiti care ndeplinesc anumite
criterii. n nelesul prezentelor reglementri, asistena guvernamental nu include beneficii care
sunt oferite doar indirect, prin aciuni ale guvernului care influeneaz condiiile generale de
activitate economic, cum ar fi punerea la dispoziie de infrastructur n zonele aflate n dezvoltare
sau impunerea unor constrngeri comerciale entitilor concurente.
(3) Guvernul are semnificaia prevzut la pct. 478 alin. (2)."
cuprins:
"(3) Subveniile guvernamentale reprezint asistena acordat de guvern sub forma unor
transferuri de resurse ctre o entitate n schimbul conformrii, n trecut sau n viitor, cu anumite
condiii referitoare la activitatea de exploatare a entitii. Subveniile exclud acele forme de
asisten guvernamental crora nu li se poate atribui, n mod rezonabil, o anumit valoare,
precum i acele tranzacii cu guvernul care nu se pot distinge de operaiunile comerciale normale
ale entitii."
10. La punctul 449, dup alineatul (1) se introduce un nou alineat, alineatul (1^1), cu
urmtorul cuprins:
"(1^1) O promisiune de cumprare nu genereaz contabilizarea de cheltuieli."
11. La punctul 563, alineatul (2) se modific i va avea urmtorul cuprins:
"(2) Sunt supuse, de asemenea, auditului entitile care, la data bilanului, depesc limitele a
cel puin dou dintre urmtoarele 3 criterii:
a) totalul activelor: 16.000.000 lei;
b) cifra de afaceri net: 32.000.000 lei;
c) numrul mediu de salariai n cursul exerciiului financiar: 50.
Obligaia de auditare pentru entitile prevzute la prezentul alineat se aplic atunci cnd
acestea depesc limitele respective n dou exerciii financiare consecutive. De asemenea,
entitile respective sunt scutite de la obligaia de auditare a situaiilor financiare anuale dac
limitele a dou dintre cele trei criterii menionate nu sunt depite n dou exerciii financiare
consecutive."
cuprins:
"(3) n general, nu este necesar ca o entitate activ n industria extractiv sau n sectorul
exploatrii pdurilor primare s prezinte dividendele pltite unui guvern ca acionar comun sau
obinuit al entitii respective dac aceste dividende sunt pltite guvernului n aceleai condiii ca
i celorlali acionari. Cu toate acestea, entitatea va avea obligaia de a prezenta dividendele pltite
n locul drepturilor de producie sau al redevenelor."
13. Dup punctul 592 se introduce un nou punct, punctul 592^1, cu urmtorul cuprins:
"592^1. - Entitile obligate, potrivit prezentului capitol, s ntocmeasc i s publice anual un
raport asupra plilor ctre guverne depun acel raport la unitile teritoriale ale Ministerului
Finanelor Publice odat cu situaiile financiare anuale individuale, respectiv situaiile financiare
anuale consolidate, n condiiile prevzute la art. 36 din Legea contabilitii nr. 82/1991,
republicat, cu modificrile i completrile ulterioare."
14. n Planul de conturi general cuprins la punctul 594 se elimin contul 8031 "Imobilizri
corporale luate cu chirie" i se introduc conturile 4318 "Alte contribuii pentru asigurrile sociale
de sntate"*1), 7865 "Venituri financiare din amortizarea diferenelor aferente titlurilor de
stat" i 8031 "Imobilizri corporale primite cu chirie sau n baza altor contracte similare".
------------
*1) n acest cont se nregistreaz contribuia datorat, potrivit legii, de alte persoane dect
angajaii, pentru asigurrile sociale de sntate.
15. La capitolul 16 "Funciunea conturilor" se elimin funciunea contului 8031 "Imobilizri

corporale luate cu chirie" i se introduce funciunea contului 8031 "Imobilizri corporale primite
cu chirie sau n baza altor contracte similare":
"Contul 8031 Imobilizri corporale primite cu chirie sau n baza altor contracte similare
Cu ajutorul acestui cont se ine evidena imobilizrilor corporale primite n leasing operaional,
cu chirie sau n baza altor contracte similare, ncheiate n acest scop.
n debitul contului 8031 Imobilizri corporale primite cu chirie sau n baza altor contracte
similare se nregistreaz, pe baza contractelor sau proceselor-verbale de nchiriere, valoarea de
inventar a imobilizrilor corporale respective primite, iar n credit, valoarea acelorai imobilizri
corporale restituite titularilor pe baza proceselor-verbale de predare.
Soldul contului reprezint valoarea de inventar a imobilizrilor corporale primite n leasing
operaional, cu chirie sau n baza altor contracte similare, existente la un moment dat."
16. La capitolul 16 "Funciunea conturilor", funciunea conturilor 431 "Asigurri sociale", 8036
"Redevene, locaii de gestiune, chirii i alte datorii asimilate" i 8039 "Alte valori n afara
bilanului" se modific i vor avea urmtorul cuprins:
"Contul 431 Asigurri sociale
Cu ajutorul acestui cont se ine evidena decontrilor privind contribuia angajatorului i a
personalului la asigurrile sociale i a contribuiei pentru asigurrile sociale de sntate.
Contul 431 Asigurri sociale este un cont de pasiv.
n creditul contului 431 Asigurri sociale se nregistreaz:
- contribuia angajatorului la asigurrile sociale (645);
- contribuia angajatorului pentru asigurrile sociale de sntate (645);
- sume reprezentnd alte drepturi de asigurri sociale, potrivit legii (645);
- contribuia personalului la asigurri sociale (421, 423);
- contribuia personalului pentru asigurri sociale de sntate (421, 423);
- contribuia pentru asigurri sociale de sntate datorat, potrivit legii, de alte persoane dect
angajaii (462).
n debitul contului 431 Asigurri sociale se nregistreaz:
- sumele virate asigurrilor sociale i asigurrilor sociale de sntate (512);
- sumele datorate personalului, ce se suport din asigurri sociale (423);
- sume reprezentnd datorii privind asigurrile sociale, prescrise, scutite sau anulate, potrivit
legii (758).
Soldul contului reprezint sumele datorate asigurrilor sociale.
Contul 8036 Redevene, locaii de gestiune, chirii i alte datorii asimilate
Cu ajutorul acestui cont se ine evidena datoriilor aferente imobilizrilor primite n leasing
operaional, cu chirie, precum i a altor datorii asimilate, datorate de ctre entitate pentru bunurile
luate n locaie sau cu chirie, pentru care nu se recunoate o imobilizare necorporal.
n debitul contului 8036 Redevene, locaii de gestiune, chirii i alte datorii asimilate se
nregistreaz sumele reprezentnd redevene, locaii de gestiune, chirii i alte datorii asimilate, iar
n credit, valoarea datoriilor de acest gen, efectiv pltite de ctre entitate.
Soldul contului reprezint contravaloarea redevenelor, locaiilor de gestiune, chiriilor i altor
datorii asimilate pe care entitatea le are de pltit la un moment dat.
Contul 8039 Alte valori n afara bilanului
Cu ajutorul acestui cont se ine evidena bunurilor care au fost predate n leasing financiar de
ctre entitile radiate din Registrul general i care mai au n derulare contracte de leasing, a
angajamentelor de cumprare sau vnzare, aferente instrumentelor derivate, a mrfurilor primite
n consignaie, precum i a altor valori n afara bilanului dect cele cuprinse n conturile 8031 -
8038.
n debitul contului 8039 Alte valori n afara bilanului se nregistreaz alte valori obinute n
afara bilanului, iar n credit, stingerea obligaiilor entitii n legtur cu aceste valori.
Soldul contului reprezint alte valori n afara bilanului, existente la un moment dat."
ART. 13
n Planul de conturi general cuprins la punctul 228 din Reglementrile contabile pentru
persoanele juridice fr scop patrimonial, aprobate prin Ordinul ministrului economiei i finanelor
nr. 1.969/2007, publicat n Monitorul Oficial al Romniei, Partea I, nr. 846 i 846 bis din 10
decembrie 2007, cu modificrile ulterioare, se introduc conturile 107 "Patrimoniul privat"*2) i
4318 "Alte contribuii pentru asigurrile sociale de sntate"*3).
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*2) Acest cont apare doar la entitile care dein, potrivit legii, bunuri de natura patrimoniului
privat.
*3) n acest cont se nregistreaz contribuia datorat, potrivit legii, de alte persoane dect
angajaii, pentru asigurrile sociale de sntate.
ART. 14
La data intrrii n vigoare a prezentului ordin se abrog Ordinul ministrului finanelor publice nr.
123/2016 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, publicat n Monitorul Oficial al Romniei, Partea I, nr. 81 din 4
februarie 2016.
ART. 15
Prezentul ordin se public n Monitorul Oficial al Romniei, Partea I.
Ministrul finanelor publice,

Viorel tefan
Bucureti, 25 ianuarie 2017.

Nr. 166.
ANEXA 1
Principalele aspecte legate de ntocmirea i depunerea situaiilor financiare anuale
I. Prevederi generale
1.1. Entitile prevzute la art. 3 din ordin ntocmesc situaii financiare anuale potrivit
Reglementrilor contabile privind situaiile financiare anuale individuale i situaiile financiare
anuale consolidate, aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu
1.2. Entitile prevzute la art. 4 din ordin ntocmesc situaii financiare anuale potrivit
Reglementrilor contabile conforme cu Standardele Internaionale de Raportare Financiar,
aprobate prin Ordinul ministrului finanelor publice nr. 2.844/2016.
1.3. (1) Persoanele juridice fr scop patrimonial prevzute la art. 1 alin. (2) din Legea
contabilitii nr. 82/1991, republicat, cu modificrile i completrile ulterioare, care nu desfoar
activiti economice, ntocmesc situaii financiare anuale la 31 decembrie compuse din bilan
prescurtat i contul prescurtat al rezultatului exerciiului, utiliznd programul de asisten elaborat
de Ministerul Finanelor Publice pentru acestea.
(2) Persoanele juridice fr scop patrimonial ntocmesc situaii financiare anuale la 31 decembrie
compuse din bilan i contul rezultatului exerciiului, utiliznd programul de asisten elaborat de
Ministerul Finanelor Publice pentru acestea. Pentru activitile economice desfurate, potrivit
legii, de ctre persoanele juridice fr scop patrimonial, Reglementrile contabile pentru
persoanele juridice fr scop patrimonial, aprobate prin Ordinul ministrului economiei i finanelor
nr. 1.969/2007, cu modificrile ulterioare, se completeaz, dup caz, cu Reglementrile contabile
aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile
ulterioare.
1.4. (1) Entitile autorizate, reglementate i supravegheate de Banca Naional a Romniei,
respectiv de Autoritatea de Supraveghere Financiar, vor depune la unitile teritoriale ale
Ministerului Finanelor Publice situaii financiare anuale, n formatul i n termenele prevzute de
reglementrile emise de Banca Naional a Romniei, respectiv de Autoritatea de Supraveghere
Financiar.
(2) Situaiile financiare anuale ntocmite de entitile autorizate, reglementate i supravegheate
de Banca Naional a Romniei, respectiv Autoritatea de Supraveghere Financiar, cu excepia
situaiilor financiare anuale individuale conforme cu IFRS, vor fi nsoite de formularul "Date
informative" i formularul "Situaia activelor imobilizate", n formatul stabilit de Banca Naional a
Romniei, respectiv de Autoritatea de Supraveghere Financiar.
1.5. (1) Situaiile financiare anuale individuale conforme cu IFRS ntocmite de instituiile de credit
i de ctre entitile autorizate, reglementate i supravegheate de Autoritatea de Supraveghere
Financiar, potrivit reglementrilor contabile emise de Banca Naional a Romniei, respectiv
Autoritatea de Supraveghere Financiar, au componentele prevzute de Standardele
internaionale de raportare financiar (IFRS), potrivit prevederilor art. 28 alin. (3) din Legea nr.
82/1991, republicat, cu modificrile i completrile ulterioare.
(2) Entitile prevzute la alin. (1) ntocmesc raportri contabile anuale la 31 decembrie n
formatul stabilit de Banca Naional a Romniei, respectiv Autoritatea de Supraveghere Financiar,
distinct de situaiile financiare anuale. Raportrile contabile anuale la 31 decembrie vor fi nsoite
de formularul "Date informative" i formularul "Situaia activelor imobilizate", n formatul stabilit
de Banca Naional a Romniei, respectiv Autoritatea de Supraveghere Financiar. Formatul
electronic al raportrii contabile anuale la 31 decembrie coninnd formularistica necesar i
programul de verificare cu documentaia de utilizare aferent, precum i al declaraiei de
inactivitate, se obine prin folosirea programului de asisten elaborat de Ministerul Finanelor
Publice. Programul de asisten este pus la dispoziie, gratuit, de unitile teritoriale ale
Ministerului Finanelor Publice sau poate fi descrcat de pe serverul de web al Ministerului
Finanelor Publice, de la adresa www.mfinante.ro. Depunerea la unitile teritoriale ale
Ministerului Finanelor Publice a raportrilor contabile anuale la 31 decembrie se efectueaz n
termen de 150 de zile de la ncheierea anului calendaristic.
(3) Pentru entitile autorizate, reglementate i supravegheate de Banca Naional a Romniei,
respectiv Autoritatea de Supraveghere Financiar, cu excepia celor menionate la alin. (1),
formatul electronic al situaiilor financiare anuale coninnd formularistica necesar i programul
de verificare cu documentaia de utilizare aferent, se obine prin folosirea programului de
asisten elaborat de Ministerul Finanelor Publice. Programul de asisten este pus la dispoziie,
gratuit, de unitile teritoriale ale Ministerului Finanelor Publice sau poate fi descrcat de pe
serverul de web al Ministerului Finanelor Publice, de la adresa www.mfinante.ro
1.6. (1) Entitile prevzute la art. 1 alin. (1) - (3) din Legea contabilitii nr. 82/1991, republicat,
cu modificrile i completrile ulterioare, indiferent de forma de organizare, forma de proprietate
i de reglementrile contabile aplicabile, au obligaia s depun situaii financiare anuale la
unitile teritoriale ale Ministerului Finanelor Publice, potrivit prevederilor legale n vigoare.
(2) Pentru asigurarea informaiilor destinate sistemului instituional al statului, entitile depun
la unitile teritoriale ale Ministerului Finanelor Publice o raportare contabil anual, n condiiile
prevzute de ordin.
(3) Erorile contabile constatate dup depunerea situaiilor financiare anuale se corecteaz la
data constatrii lor, potrivit reglementrilor contabile emise de instituiile prevzute la art. 4 alin.
(1) i (3) din Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare, dup caz.
1.7. Situaiile financiare anuale se ntocmesc i se public, potrivit legii, n limba romn i n lei.
Aceast unitate de msur se va trece pe fiecare formular n parte.
1.8. (1) 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) Entitile completeaz codul privind activitatea, cod format din 4 cifre (clase de activiti),
potrivit Clasificrii activitilor din economia naional - CAEN, aprobat prin Hotrrea Guvernului
nr. 656/1997, cu modificrile ulterioare. Entitile completeaz, de asemenea, codul CAEN privind
activitatea preponderent efectiv desfurat. n cazul subunitilor fr personalitate juridic din
Romnia, care aparin unor persoane juridice cu sediul n strintate, codul CAEN nscris n
situaiile financiare anuale/raportrile contabile anuale ntocmite de sediul permanent/sediul
permanent desemnat din Romnia corespunde propriei activiti desfurate de acesta.
(3) Necompletarea corect pe prima pagin a formularului "Bilan", respectiv "Bilan prescurtat",
cu datele prevzute la alin. (1) sau completarea formularelor cuprinse n situaiile financiare anuale
cu date eronate conduce la imposibilitatea identificrii entitii, aceasta fiind sancionat potrivit
prevederilor art. 42 din Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare.
(4) Prevederile referitoare la completarea formei de proprietate se vor avea n vedere i de
subunitile nregistrate n Romnia, care aparin unor persoane juridice cu sediul n strintate.
(5) Societile care, potrivit actului constitutiv, reprezint filiale ale unor societi cu capital
integral sau majoritar de stat completeaz la forma de proprietate codul 15, respectiv 29, dup caz.
1.9. (1) Situaiile financiare anuale se semneaz de persoanele abilitate potrivit legii.
(2) Situaiile financiare anuale se semneaz i de ctre administratorul sau persoana care are
obligaia gestionrii entitii.
1.10. (1) Potrivit art. 185 din Legea societilor nr. 31/1990, republicat, cu modificrile i
completrile ulterioare, consiliul de administraie, respectiv directoratul, este obligat s depun la
unitile teritoriale ale Ministerului Finanelor Publice, n format hrtie i n format electronic sau
numai n form electronic pe portalul www.e-guvernare.ro, avnd ataat o semntur
electronic extins, situaiile financiare anuale, nsoite de documentele prevzute de lege.
(2) La depunerea situaiilor financiare anuale 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.
(3) Entitile pot depune situaiile financiare anuale i documentele cerute de lege, n format
hrtie i n format electronic, 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 operatorii economici i ali contribuabili, sau numai
n form electronic pe portalul www.e-guvernare.ro, avnd ataat o semntur electronic
extins. Entitile depun situaiile financiare anuale la registratura unitilor teritoriale ale
Ministerului Finanelor Publice sau la oficiile potale, prin scrisori cu valoare declarat, pe suport
magnetic, mpreun cu situaiile financiare anuale listate cu ajutorul programului de asisten
elaborat de Ministerul Finanelor Publice, semnate potrivit legii.
(4) Fiierele zip ataate situaiilor financiare anuale nu vor conine parol.
II. Cerine privind ntocmirea i depunerea situaiilor financiare anuale
A. Pentru entitile care aplic 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
2.1. Entitile care la data bilanului nu depesc limitele a cel puin dou dintre urmtoarele trei
criterii de mrime prevzute la pct. 9 alin. (2) din Reglementrile contabile aprobate prin Ordinul
ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare, i anume:
c) numrul mediu de salariai n cursul exerciiului financiar: 10, ntocmesc situaii financiare
anuale care cuprind:
1. bilan prescurtat (cod 10), n structura prevzut la pct. 599 din reglementrile contabile;
2. cont prescurtat de profit i pierdere (cod 20), n structura prevzut la pct. 601 din
reglementrile contabile.
Acestea vor fi nsoite de formularul "Date informative" (cod 30) i formularul "Situaia activelor
imobilizate" (cod 40), cuprinse n structura prevzut la pct. 6, respectiv 8, din anexa nr. 4 la ordin.
Microentitile prezint informaii potrivit pct. 576 alin. (2) din reglementrile contabile.
2.2. Entitile care la data bilanului nu se ncadreaz n categoria microentitilor i care nu
depesc limitele a cel puin dou dintre urmtoarele trei criterii de mrime prevzute la pct. 9
alin. (3) din Reglementrile contabile aprobate prin Ordinul ministrului finanelor publice nr.
1.802/2014, cu modificrile i completrile ulterioare, i anume:
c) numrul mediu de salariai n cursul exerciiului financiar: 50, ntocmesc situaii financiare
anuale care cuprind:
1. bilan prescurtat (cod 10), n structura prevzut la pct. 599 din reglementrile contabile;
2. cont de profit i pierdere (cod 20), n structura prevzut la pct. 600 din reglementrile
contabile;
3. note explicative la situaiile financiare anuale.
Opional, ele pot ntocmi situaia modificrilor capitalului propriu i/sau situaia fluxurilor de
trezorerie.
2.3. Entitile care la data bilanului depesc limitele a cel puin dou dintre urmtoarele trei
criterii de mrime prevzute la pct. 9 alin. (4) din Reglementrile contabile, aprobate prin Ordinul
ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare, i anume:
c) numrul mediu de salariai n cursul exerciiului financiar: 50, precum i entitile de interes
public ntocmesc situaii financiare anuale care cuprind:
1. bilan (cod 10), n structura prevzut la pct. 598 din reglementrile contabile;
2. cont de profit i pierdere (cod 20) n structura prevzut la pct. 600 din reglementrile
contabile;
3. situaia modificrilor capitalului propriu;
4. situaia fluxurilor de trezorerie;
5. notele explicative la situaiile financiare anuale.
2.4. n vederea raportrii unitare a informaiilor, bilanul/bilanul prescurtat va purta simbolul
"cod 10", iar contul de profit i pierdere/contul prescurtat de profit i pierdere, simbolul "cod 20".
2.5. n cazul entitilor nou-nfiinate, acestea pot ntocmi pentru primul exerciiu financiar de
raportare situaii financiare anuale prevzute fie la pct. 20, fie la pct. 21 din Reglementrile
contabile aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu modificrile i
2.6. (1) Pentru exerciiul financiar al anului 2016, entitile ntocmesc situaii financiare anuale
corespunztor categoriei n care se ncadreaz potrivit pct. 9 din Reglementrile contabile aprobate
prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare.
(2) Pentru ntocmirea situaiilor financiare anuale la 31 decembrie 2016, ncadrarea n criteriile
de mrime prevzute la pct. 2.1, 2.2 sau 2.3, dup caz, se efectueaz la sfritul exerciiului
financiar, pe baza indicatorilor determinai din situaiile financiare anuale aferente exerciiului
financiar precedent i a indicatorilor determinai pe baza datelor din contabilitate i a balanei de
verificare ncheiate la finele exerciiului financiar curent. Entitile care au ales un exerciiu
financiar diferit de anul calendaristic determin criteriile respective pe baza indicatorilor
determinai din situaiile financiare anuale aferente exerciiului financiar precedent i a
indicatorilor determinai pe baza datelor din contabilitate i a balanei de verificare ntocmite la
finele exerciiului financiar astfel ales, i care se ncheie la o dat ulterioar datei de 1 ianuarie
2017.
(3) Entitile mijlocii i mari, precum i entitile de interes public ntocmesc situaii financiare
anuale n structura prevzut la pct. 21 din Reglementrile contabile aprobate prin Ordinul
ministrului finanelor publice nr. 1.802/2014, cu modificrile i completrile ulterioare.
Respectivele situaii financiare anuale fac obiectul auditului statutar.
(4) Sunt supuse, de asemenea, auditului entitile care, la data bilanului, depesc limitele a cel
puin dou dintre urmtoarele trei criterii:
c) numrul mediu de salariai n cursul exerciiului financiar: 50.
Obligaia de auditare pentru entitile prevzute la prezentul alineat se aplic atunci cnd
acestea depesc limitele respective n dou exerciii financiare consecutive.
(5) Entitile care au ales un exerciiu financiar diferit de anul calendaristic determin criteriile
prevzute la alin. (4) pe baza indicatorilor determinai din situaiile financiare anuale aferente
exerciiului financiar precedent i a indicatorilor determinai pe baza datelor din contabilitate i a
balanei de verificare ntocmite la finele exerciiului financiar astfel ales, i care se ncheie la o dat
ulterioar datei de 1 ianuarie 2017.
2.7. (1) Prevederile de mai sus referitoare la situaiile financiare anuale se aplic i subunitilor
fr personalitate juridic din Romnia, care aparin unor persoane juridice cu sediul n strintate,
cu excepia subunitilor deschise n Romnia de societi rezidente n state aparinnd Spaiului
Economic European.
(2) n cazul subunitilor fr personalitate juridic din Romnia, care aparin unor persoane
juridice cu sediul n strintate, n scopul ntocmirii situaiilor financiare anuale, soldul conturilor
481 "Decontri ntre unitate i subuniti" i 482 "Decontri ntre subuniti" se transfer n contul
461 "Debitori diveri"/analitic distinct sau 462 "Creditori diveri"/analitic distinct, dup caz,
urmnd ca, la nceputul exerciiului financiar urmtor, s se repun n conturile din care au
provenit.
(3) n situaia n care persoana juridic cu sediul n strintate i desfoar activitatea n
Romnia prin mai multe sedii permanente, situaiile financiare anuale se ntocmesc de sediul
permanent desemnat s ndeplineasc obligaiile fiscale, acestea reflectnd activitatea tuturor
sediilor permanente. n acest scop, sediul permanent desemnat procedeaz la nsumarea
informaiilor corespunztoare activitii desfurate de fiecare sediu permanent.
2.8. Notele explicative cuprinse n capitolul 6 "Note explicative la situaiile financiare anuale" din
Reglementrile contabile, aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu
modificrile i completrile ulterioare, nu sunt limitative, acestea urmnd s conin cel puin
informaiile cerute de capitolul respectiv.
2.9. (1) Entitile nscriu n formularul "Contul de profit i pierdere", la rndul 23 "Salarii i
indemnizaii", respectiv n formularul "Contul prescurtat de profit i pierdere", la rndul 04, toate
cheltuielile reprezentnd drepturi salariale.
(2) La rndul 64 din formularul "Date informative" (cod 30) se cuprinde contravaloarea tichetelor
de mas acordate salariailor n baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor
de mas, cu modificrile i completrile ulterioare.
B. Pentru entitile crora le sunt incidente Reglementrile contabile conforme cu Standardele

Internaionale de Raportare Financiar, aprobate prin Ordinul ministrului finanelor publice nr.
2.844/2016 (societile ale cror valori mobiliare sunt admise la tranzacionare pe o pia
reglementat)
2.10. Entitile prevzute la art. 4 din ordin ntocmesc i public, conform prevederilor art. 3 din
Ordinul viceprim-ministrului, ministrul finanelor publice, nr. 881/2012 privind aplicarea de ctre
societile comerciale ale cror valori mobiliare sunt admise la tranzacionare pe o pia
reglementat a Standardelor Internaionale de Raportare Financiar, cu modificrile ulterioare,
situaii financiare anuale individuale ntocmite n baza Standardelor Internaionale de Raportare
Financiar (IFRS).
2.11. (1) Efectuarea retratrii, nregistrarea n contabilitate a rezultatelor acesteia, ntocmirea
balanei de verificare i a situaiilor financiare anuale, respectiv a raportrii contabile anuale, de
ctre societile ale cror valori mobiliare au fost admise la tranzacionare n cursul exerciiului
financiar 2016, se efectueaz conform prevederilor Ordinului ministrului finanelor publice nr.
2.844/2016.
(2) Pentru nregistrarea n contabilitate a rezultatelor retratrii se folosesc conturile cuprinse n
Planul de conturi prevzut la pct. 196 din Reglementrile contabile aprobate prin Ordinul
ministrului finanelor publice nr. 2.844/2016.
(3) Pentru exerciiul financiar al anului 2016, societile ale cror valori mobiliare au fost admise
la tranzacionare n cursul exerciiului financiar 2016 ntocmesc situaiile financiare anuale
individuale n baza IFRS prin retratarea informaiilor din contabilitatea organizat n baza
Reglementrilor contabile aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu
modificrile i completrile ulterioare. n acest scop, pentru data de 31 decembrie 2016 se
procedeaz la ntocmirea balanei de verificare cuprinznd informaii determinate n baza
Reglementrilor contabile, aprobate prin Ordinul ministrului finanelor publice nr. 1.802/2014, cu
modificrile i completrile ulterioare, se efectueaz i se nregistreaz n contabilitate operaiunile
de retratare i se obine balana de verificare cuprinznd informaii determinate potrivit
prevederilor IFRS.
(4) Balana de verificare cuprinznd informaii determinate prin retratare potrivit prevederilor
IFRS st la baza ntocmirii situaiilor financiare anuale, precum i a raportrii contabile prevzute la
art. 14 alin. (2) din Ordinul ministrului finanelor publice nr. 2.844/2016.
(5) Elementele raportate prin situaiile financiare anuale, respectiv raportrile contabile anuale
ntocmite de societile prevzute la alin. (1), se determin pe baza prevederilor cuprinse n
Reglementrile contabile aprobate prin Ordinul ministrului finanelor publice nr. 2.844/2016.
2.12. (1) Entitile prevzute la pct. 2.10 au obligaia s depun situaii financiare anuale la
unitile teritoriale ale Ministerului Finanelor Publice, nsoite de documentele prevzute de lege.
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.
(2) Odat cu documentele prevzute la alin. (1), entitile prevzute la pct. 2.11 depun i o
situaie cuprinznd rezultatele retratrii, n baza IFRS, a informaiilor din contabilitatea organizat
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.
(3) Situaia menionat la alin. (2) se depune n formatul prevzut n anexa nr. 2 la Ordinul
2.13. Situaiile financiare anuale se auditeaz potrivit legii.
2.14. n vederea depunerii situaiilor financiare anuale n format hrtie i n format electronic
sau numai n form electronic, avnd ataat o semntur electronic extins, societile
menionate la pct. 2.10 folosesc programul de asisten pus la dispoziie gratuit de ctre Ministerul
Finanelor Publice pe site-ul Ageniei Naionale de Administrare Fiscal, prin care se genereaz un
fiier de tip PDF, avnd ataat un fiier xml, care conine datele de identificare a societii, precum
i un fiier cu extensia zip. Fiierul cu extensia zip va conine situaiile financiare anuale i
documentele cerute de lege aa cum acestea sunt ntocmite de societi i scanate, alb-negru,
lizibil i cu o rezoluie care s permit ncadrarea n limita a 9,5 MB a fiierului PDF la care este
ataat fiierul zip.
III. Termenul de depunere a situaiilor financiare anuale la unitile teritoriale ale Ministerului
Finanelor Publice
3.1. (1) Termenele pentru depunerea situaiilor financiare anuale la unitile teritoriale ale
Ministerului Finanelor Publice sunt urmtoarele:
a) pentru societile, societile/companiile naionale, regiile autonome, institutele naionale de
cercetare-dezvoltare, 150 de zile de la ncheierea exerciiului financiar;
b) pentru celelalte persoane prevzute la art. 1 alin. (1) - (3) din Legea nr. 82/1991, republicat,
cu modificrile i completrile ulterioare, 120 de zile de la ncheierea exerciiului financiar.
(2) Cu excepia subunitilor deschise n Romnia de societi rezidente n state aparinnd
Spaiului Economic European, subunitile din Romnia, care aparin unor persoane juridice cu
sediul sau domiciliul n strintate, depun situaii financiare anuale la unitile teritoriale ale
Ministerului Finanelor Publice n termen de 150 de zile de la ncheierea exerciiului financiar.
Acelai termen se aplic i pentru depunerea situaiilor financiare anuale ntocmite de sediile
permanente prevzute la art. 7 din ordin. Sediile permanente desemnate depun situaiile
financiare anuale la unitatea teritorial unde acestea sunt nregistrate.
3.2. (1) Entitile vor depune, potrivit legii, la unitile teritoriale ale Ministerului Finanelor
Publice situaii financiare anuale ntocmite cu ajutorul programului de asisten elaborat de
Ministerul Finanelor Publice.
(2) Situaiile financiare anuale ntocmite de ctre entitile al cror exerciiu financiar coincide cu
anul calendaristic, cu excepia situaiilor financiare anuale ntocmite de societile ale cror valori
mobiliare sunt admise la tranzacionare pe o pia reglementat, vor fi nsoite de formularul "Date
informative" (cod 30) i formularul "Situaia activelor imobilizate" (cod 40), cuprinse n anexa nr. 4
la ordin.
3.3. (1) Entitile care nu au desfurat activitate de la constituire pn la sfritul exerciiului
financiar de raportare nu ntocmesc situaii financiare anuale, urmnd s depun n acest sens la
unitile teritoriale ale Ministerului Finanelor Publice o declaraie pe propria rspundere a
persoanei care are obligaia gestionrii entitii.
(2) 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.
(3) Declaraia prevzut la alin. (1) i ntiinarea prevzut la alin. (2) se vor depune n format
electronic. n vederea depunerii declaraiei de inactivitate i a 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.
(4) Declaraia prevzut la alin. (1) i ntiinarea prevzut la alin. (2) vor 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.
(5) Depunerea la unitile teritoriale ale Ministerului Finanelor Publice a declaraiei menionate
la alin. (1) se efectueaz n termen de 60 de zile de la ncheierea exerciiului financiar.
(6) 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.
(7) Prevederile de la alin. (1) - (6) se aplic n mod corespunztor i subunitilor fr
personalitate juridic din Romnia, care aparin unor persoane juridice cu sediul n strintate, de
ctre fiecare asemenea subunitate.
3.4. Nedepunerea situaiilor financiare anuale la 31 decembrie, a declaraiei sau a ntiinrii,
dup caz, menionate la pct. 3.1 i 3.3, se sancioneaz conform prevederilor art. 42 din Legea nr.
82/1991, republicat, cu modificrile i completrile ulterioare.
3.5. (1) Potrivit art. 29 i 30 din Legea nr. 82/1991, republicat, cu modificrile i completrile
ulterioare, situaiile financiare anuale vor fi nsoite de raportul administratorilor, raportul de audit
sau raportul comisiei de cenzori, dup caz, i de propunerea de distribuire a profitului sau de
acoperire a pierderii contabile.
(2) Entitile active n industria extractiv sau n sectorul exploatrii pdurilor primare obligate s
ntocmeasc i s publice anual un raport asupra plilor ctre guverne depun acel raport la
unitile teritoriale ale Ministerului Finanelor Publice, odat cu situaiile financiare anuale.
(3) Situaiile financiare anuale vor fi nsoite de o declaraie scris a persoanelor prevzute la art.
10 alin. (1) din Legea nr. 82/1991, republicat, cu modificrile i completrile ulterioare, prin care
i asum rspunderea pentru ntocmirea situaiilor financiare anuale i confirm c:
a) politicile contabile utilizate la ntocmirea situaiilor financiare anuale sunt n conformitate cu
reglementrile contabile aplicabile;
b) situaiile financiare anuale ofer o imagine fidel a poziiei financiare, performanei financiare
i a celorlalte informaii referitoare la activitatea desfurat;
c) persoana juridic i desfoar activitatea n condiii de continuitate.
IV. Completarea situaiilor financiare anuale
A. Completarea situaiilor financiare anuale de ctre entitile ale cror valori mobiliare nu
sunt admise la tranzacionare pe o pia reglementat se efectueaz folosindu-se Planul de
conturi general prevzut la cap. 14 din 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.
B. Completarea situaiilor financiare anuale de ctre societile ale cror valori mobiliare sunt
admise la tranzacionare pe o pia reglementat se efectueaz folosindu-se Planul de conturi
prevzut la cap. 10 din Reglementrile contabile conforme cu Standardele Internaionale de
Raportare Financiar, aprobate prin Ordinul ministrului finanelor publice nr. 2.844/2016.
V. Nomenclator - forme de proprietate

________________________________________________________________________________
Codul Denumirea
________________________________________________________________________________
10 PROPRIETATE INTEGRAL DE STAT
11 Regii autonome
12 Societi cu capital integral de stat
13 Institute naionale de cercetare-dezvoltare
14 Companii i societi naionale*4)
15 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
16 Alte uniti economice de stat netransformate n societi sau regii
autonome
20 PROPRIETATE MIXT*5) (cu capital de stat i privat - sub 50%, 50% i

peste 50%)
PROPRIETATE MIXT (cu capital de stat - sub 50%)

21 Societi cu capital de stat autohton i de stat strin
22 Societi cu capital de stat i privat autohton i strin
23 Societi cu capital de stat i privat autohton
24 Societi cu capital de stat i privat strin
PROPRIETATE MIXT
(cu capital de stat - 50% i peste 50%)
25 Societi cu capital de stat autohton i de stat strin
26 Societi cu capital de stat i privat autohton i strin
27 Societi cu capital de stat i privat autohton
28 Societi cu capital de stat i privat strin
29 Societi reprezentnd filiale ale unor societi cu capital de stat de
peste 50%, inclusiv, i societi la care una sau mai multe societi
cu capital de stat de peste 50%, inclusiv, dein ntre 50% i 100% din
capitalul social al acestora
30 PROPRIETATE INDIVIDUAL - PRIVAT (cu capital: privat autohton, privat

autohton i strin, privat strin, societi agricole)
31 Societi n nume colectiv
32 Societi n comandit simpl
33 Societi n comandit pe aciuni
34 Societi pe aciuni
35 Societi cu rspundere limitat
36 Societi agricole
37 Societi cu capital de stat, privatizate n cursul anului curent
40 PROPRIETATE COOPERATIST
41 Cooperative de consum
42 Cooperative meteugreti
43 Cooperative i asociaii agricole netransformate
44 Cooperative de credit
50 PROPRIETATE OBTEASC (societi aparinnd organizaiilor i

instituiilor politice i obteti)
------------
*4) La codul 14 se nscriu doar acele companii i societi naionale care au capital integral de
stat.
*5) La proprietatea mixt se nscriu i acele companii i societi naionale al cror capital nu
este integral de stat.
VI. Formatul electronic al situaiilor financiare anuale

6.1. (1) Formatul electronic al situaiilor financiare anuale ntocmite de entitile crora le sunt
incidente Reglementrile contabile aprobate prin Ordinul ministrului finanelor publice nr.
1.802/2014, cu modificrile i completrile ulterioare, coninnd formularistica necesar i
programul de verificare cu documentaia de utilizare aferent, se obine prin folosirea programului
de asisten elaborat de Ministerul Finanelor Publice.
(2) Programul de asisten este pus la dispoziia entitilor, gratuit, de unitile teritoriale ale
Ministerului Finanelor Publice sau poate fi descrcat de pe portalul Ministerului Finanelor
Publice, de la adresa www.mfinante.ro
(3) Formatul electronic al situaiilor financiare anuale, generat prin programele de asisten,
const ntr-un fiier PDF avnd ataat un fiier xml i un fiier cu extensia zip. Fiierul cu extensia
zip va conine documentele cerute de lege scanate alb-negru, lizibil, i cu o rezoluie care s
permit ncadrarea n limita a 10 MB a fiierului PDF la care este ataat fiierul zip.
6.2. n vederea depunerii situaiilor financiare anuale n format hrtie i n format electronic sau
numai n form electronic, avnd ataat o semntur electronic extins, societile care aplic
Reglementrile contabile, aprobate prin Ordinul ministrului finanelor publice nr. 2.844/2016,
precum i entitile prevzute la pct. 6.1, al cror exerciiu financiar este diferit de anul
calendaristic, folosesc programul de asisten pus la dispoziie gratuit de ctre Ministerul
Finanelor Publice pe site-ul Ageniei Naionale de Administrare Fiscal, prin care se genereaz un
fiier de tip PDF, avnd ataat un fiier xml, care conine datele de identificare a entitii, precum i
un fiier cu extensia zip. Fiierul cu extensia zip va conine situaiile financiare anuale i
documentele cerute de lege aa cum acestea sunt ntocmite de entiti i scanate, alb-negru, lizibil
i cu o rezoluie care s permit ncadrarea n limita a 9,5 MB a fiierului PDF la care este ataat
fiierul zip.
ANEXA 2
Sistemul de raportare contabil anual la 31 decembrie
1.1. Entitile prevzute la art. 6 din ordin, cu excepia celor care aplic Reglementrile contabile
conforme cu Standardele internaionale de raportare financiar, aprobate prin Ordinul ministrului
finanelor publice nr. 2.844/2016, au obligaia s ntocmeasc i s depun raportri contabile
anuale la 31 decembrie la unitile teritoriale ale Ministerului Finanelor Publice.
1.2. Sistemul de raportare contabil anual cuprins n prezenta anex se aplic i persoanelor
juridice aflate n lichidare, potrivit legii, precum i subunitilor deschise n Romnia de societi
rezidente n state aparinnd Spaiului Economic European, potrivit prevederilor art. 9 din ordin i
cu respectarea condiiilor prevzute la art. 7 din ordin.
1.3. (1) Entitile prevzute la pct. 1.1 i 1.2 din prezenta anex 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.
(2) 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.
1.4. (1) n cazul subunitilor fr personalitate juridic din Romnia, care aparin unor persoane
juridice cu sediul n strintate, n scopul ntocmirii raportrilor contabile, soldul conturilor 481
"Decontri ntre unitate i subuniti" i 482 "Decontri ntre subuniti" se transfer n contul 461
"Debitori diveri"/analitic distinct sau 462 "Creditori diveri"/analitic distinct, dup caz, urmnd ca,
la nceputul exerciiului financiar urmtor, s se repun n conturile din care au provenit.
(2) n situaia n care persoana juridic cu sediul n strintate i desfoar activitatea n
Romnia prin mai multe sedii permanente, raportrile contabile anuale se ntocmesc de sediul
permanent desemnat s ndeplineasc obligaiile fiscale, acestea reflectnd activitatea tuturor
sediilor permanente. n acest scop, sediul permanent desemnat procedeaz la nsumarea
informaiilor corespunztoare activitii desfurate de fiecare sediu permanent.
II. Cerine privind ntocmirea i depunerea raportrilor contabile anuale ncheiate la 31

decembrie
2.1. Entitile prevzute la pct. 1.1 i 1.2 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. 7 din anexa nr. 4 la ordin;
d) Situaia activelor imobilizate (cod 40), n structura prevzut la pct. 8 din anexa nr. 4 la ordin.
2.2. 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 a conturilor sintetice la data
de 31 decembrie.
2.3. Entitile completeaz datele de identificare (denumirea entitii, adresa, numrul de
2.4. (1) Entitile completeaz codul privind activitatea, cod format din 4 cifre (clase de
activiti), din Clasificarea activitilor din economia naional - CAEN, aprobat prin Hotrrea
Guvernului nr. 656/1997, cu modificrile ulterioare. Entitile completeaz, de asemenea, codul
CAEN privind activitatea preponderent efectiv desfurat. n cazul subunitilor fr
personalitate juridic din Romnia, care aparin unor persoane juridice cu sediul n strintate,
codul CAEN nscris n raportrile contabile anuale ntocmite de sediul permanent/sediul permanent
desemnat din Romnia corespunde propriei activiti desfurate de acesta.
(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 31 decembrie cu date eronate conduce la imposibilitatea
identificrii entitii, aceasta fiind sancionat conform prevederilor art. 42 din Legea contabilitii
nr. 82/1991, republicat, cu modificrile i completrile ulterioare.
2.5. (1) Raportrile contabile anuale la 31 decembrie se semneaz de persoanele abilitate,
potrivit legii.
(2) Raportrile contabile anuale la 31 decembrie se semneaz i de ctre administratorul sau
persoana care are obligaia gestionrii entitii.
2.6. Formatul electronic al raportrilor contabile anuale la 31 decembrie coninnd
formularistica necesar i programul de verificare cu documentaia de utilizare aferent se obine
prin folosirea programului de asisten elaborat de Ministerul Finanelor Publice pentru ntocmirea
raportrilor contabile anuale la 31 decembrie, aplicabil entitilor prevzute la pct. 1.1 i 1.2.
Programul de asisten este pus la dispoziia entitilor gratuit de unitile teritoriale ale
Ministerului Finanelor Publice sau poate fi descrcat de pe serverul de web al Ministerului
Finanelor Publice, de la adresa www.mfinante.ro. Acest program este elaborat distinct de
programul de asisten aplicabil pentru ntocmirea situaiilor financiare anuale, respectiv situaiilor
financiare anuale simplificate.
2.7. Entitile depun la unitile teritoriale ale Ministerului Finanelor Publice raportrile
contabile anuale la 31 decembrie, n format hrtie i n format electronic sau numai n form
electronic pe portalul www.e-guvernare.ro, avnd ataat o semntur electronic extins.
2.8. Formatul electronic al raportrilor contabile anuale la 31 decembrie, generat prin
programele de asisten, const ntr-un fiier PDF avnd ataat un fiier xml.
2.9. Formularele care compun raportrile contabile anuale la 31 decembrie se completeaz n
lei. Aceast unitate de msur se va trece pe fiecare formular n parte.
2.10. La completarea formei de proprietate se va avea n vedere acelai nomenclator privind
formele de proprietate, cuprins n anexa nr. 1 la ordin.
2.11. (1) Entitile nscriu, la rndul 23 "Salarii i indemnizaii" din cadrul formularului "Situaia
veniturilor i cheltuielilor", toate cheltuielile reprezentnd drepturi salariale.
(2) La rndul 64 din formularul "Date informative" (cod 30) din anexa nr. 4 la ordin se cuprinde
contravaloarea tichetelor de mas acordate salariailor n baza prevederilor Legii nr. 142/1998
privind acordarea tichetelor de mas, cu modificrile i completrile ulterioare.
III. Termenul de depunere a raportrilor contabile anuale la unitile teritoriale ale

Ministerului Finanelor Publice
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, precum i de subunitile
deschise n Romnia de societi rezidente n state aparinnd Spaiului Economic European se
efectueaz n termen de 150 de zile de la ncheierea anului calendaristic. Acelai termen se aplic
i pentru depunerea raportrilor contabile anuale ntocmite de sediile permanente prevzute la
art. 7 din ordin. Sediile permanente desemnate depun raportrile contabile anuale la unitatea
teritorial unde acestea sunt nregistrate.
3.2. Potrivit prevederilor art. 36 alin. (3) din Legea contabilitii nr. 82/1991, republicat, cu
modificrile i completrile ulterioare, pe perioada lichidrii persoanele juridice aflate n lichidare
depun o raportare contabil anual n termen de 90 de zile de la ncheierea anului calendaristic, la
unitile teritoriale ale Ministerului Finanelor Publice.
3.3. Nedepunerea raportrilor contabile anuale la 31 decembrie 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 la 31 decembrie

4.1. Completarea raportrilor contabile anuale la 31 decembrie se efectueaz folosindu-se planul
de conturi cuprins n reglementrile contabile aplicabile.
4.2. Structura formularului "Situaia activelor, datoriilor i capitalurilor proprii" (cod 10)*),
prevzut la pct. 2.1 lit. a) din prezenta anex, este urmtoarea:
------------
*) Formularul este reprodus n facsimil.
Judeul _____________________|_|_| Activitatea preponderent

Entitatea ________________________ (denumire clas CAEN) ________________
Adresa: localitatea _____________, Cod clas CAEN _______________|_|_|_|_|
sectorul _____, str. ____________, Activitatea preponderent
nr. ___, bl. ___, sc. ___, ap. ___ efectiv desfurat
Telefon __________, fax __________ (denumire clas CAEN) ________________
Numr din registrul comerului ___ Cod clas CAEN _______________|_|_|_|_|
Forma de proprietate ________|_|_| Cod unic de nregistrare
____________________|_|_|_|_|_|_|_|_|_|
SITUAIA ACTIVELOR, DATORIILOR I CAPITALURILOR PROPRII

la data de 31 decembrie .....
Cod 10 - lei -
______________________________________________________________________________
| Denumirea elementului |Nr.| Sold an curent la: |
| |rd.|________________________|
| | |01 ianuarie|31 decembrie|
|_________________________________________________|___|___________|____________|
| A | B | 1 | 2 |
|_________________________________________________|___|___________|____________|
| A.| ACTIVE IMOBILIZATE | | | |
| |____________________________________________|___|___________|____________|
| | I. IMOBILIZRI NECORPORALE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Cheltuieli de constituire (ct. 201 - | 01| | |
| | 2801) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Cheltuieli de dezvoltare (ct. 203 - 2803| 02| | |
| | - 2903) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Concesiuni, brevete, licene, mrci | 03| | |
| | comerciale, drepturi i active similare i | | | |
| | alte imobilizri necorporale (ct. 205 + | | | |
| | 208 - 2805 - 2808 - 2905 - 2908) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Fond comercial (ct. 2071 - 2807) | 04| | |
| |____________________________________________|___|___________|____________|
| | 5. Active necorporale de explorare i | 05| | |
| | evaluare a resurselor minerale (ct. 206 - | | | |
| | 2806 - 2906) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Avansuri (ct. 4094) | 06| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 01 la 06) | 07| | |
| |____________________________________________|___|___________|____________|
| | II. IMOBILIZRI CORPORALE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Terenuri i construcii | 08| | |
| | (ct. 211 + 212 - 2811 - 2812 - 2911 - 2912)| | | |
| |____________________________________________|___|___________|____________|
| | 2. Instalaii tehnice i maini (ct. 213 + | 09| | |
| | 223 - 2813 - 2913) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Alte instalaii, utilaje i mobilier | 10| | |
| | (ct. 214 + 224 - 2814 - 2914) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Investiii imobiliare (ct. 215 - 2815 - | 11| | |
| | 2915) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Imobilizri corporale n curs de | 12| | |
| | execuie (ct. 231 - 2931) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Investiii imobiliare n curs de | 13| | |
| | execuie (ct. 235 - 2935) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Active corporale de explorare i | 14| | |
| | 2816 - 2916) | | | |
| |____________________________________________|___|___________|____________|
| | 8. Active biologice productive (ct. 217 + | 15| | |
| | 227 - 2817 - 2917) | | | |
| |____________________________________________|___|___________|____________|
| | 9. Avansuri (ct. 4093) | 16| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 08 la 16) | 17| | |
| |____________________________________________|___|___________|____________|
| | III. IMOBILIZRI FINANCIARE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Aciuni deinute la filiale (ct. 261 - | 18| | |
| | 2961) | | | |
| |____________________________________________|___|___________|____________|
| | 2. mprumuturi acordate entitilor din | 19| | |
| | grup (ct. 2671 + 2672 - 2964) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Aciunile deinute la entitile | 20| | |
| | asociate i la entitile controlate n | | | |
| | comun (ct. 262 + 263 - 2962) | | | |
| |____________________________________________|___|___________|____________|
| | 4. mprumuturi acordate entitilor | 21| | |
| | asociate i entitilor controlate n comun| | | |
| | (ct. 2673 + 2674 - 2965) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Alte titluri imobilizate (ct. 265 + 266 | 22| | |
| | - 2963) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Alte mprumuturi (ct. 2675* + 2676* + | 23| | |
| | 2677 + 2678* + 2679* - 2966* - 2968*) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 18 la 23) | 24| | |
| |____________________________________________|___|___________|____________|
| | ACTIVE IMOBILIZATE - TOTAL (rd. 07 + 17 + | 25| | |
| | 24) | | | |
|____|____________________________________________|___|___________|____________|
| B.| ACTIVE CIRCULANTE | | | |
| |____________________________________________|___|___________|____________|
| | I. STOCURI | | | |
| |____________________________________________|___|___________|____________|
| | 1. Materii prime i materiale consumabile | 26| | |
| | (ct. 301 + 302 + 303 +/- 308 + 321 + 322 + | | | |
| | 323 + 328 + 351 + 358 + 381 +/- 388 - 391 -| | | |
| | 392 - 3951 - 3958 - 398) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Producia n curs de execuie (ct. 331 +| 27| | |
| | 332 + 341 +/- 348* - 393 - 3941 - 3952) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Produse finite i mrfuri (ct. 327 + 345| 28| | |
| | + 346 + 347 +/- 348* + 354 + 356 + 357 + | | | |
| | 361 + 326 +/- 368 + 371 +/- 378 - 3945 - | | | |
| | 3946 - 3947- 3953 - 3954 - 3955 - 3956 - | | | |
| | 3957 - 396 - 397 - din ct. 4428) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Avansuri (ct. 4091) | 29| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 26 la 29) | 30| | |
| |____________________________________________|___|___________|____________|
| | II. CREANE | | | |
| | (Sumele care urmeaz s fie ncasate dup o| | | |
| | perioad mai mare de un an trebuie | | | |
| | prezentate separat pentru fiecare element) | | | |
| |____________________________________________|___|___________|____________|
| | 1. Creane comerciale*1) (ct. 2675* + 2676*| 31| | |
| | + 2678* + 2679* - 2966* - 2968* + 4092 + | | | |
| | 411 + 413 + 418 - 491) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Sume de ncasat de la entitile | 32| | |
| | afiliate (ct. 451** - 495*) | | | |
| |____________________________________________|___|___________|____________|
| | asociate i entitile controlate n comun | | | |
| | (ct. 453** - 495*) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Alte creane (ct. 425 + 4282 + 431** + | 34| | |
| | 437** + 4382 + 441** + 4424 + din ct. | | | |
| | 4428** + 444** + 445 + 446** + 447** + 4482| | | |
| | + 4582 + 4662 + 461 + 473** - 496 + 5187) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Capital subscris i nevrsat (ct. 456 - | 35| | |
| | 495*) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 31 la 35) | 36| | |
| |____________________________________________|___|___________|____________|
| | III. INVESTIII PE TERMEN SCURT | | | |
| |____________________________________________|___|___________|____________|
| | 1. Aciuni deinute la entitile afiliate | 37| | |
| | (ct. 501 - 591) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Alte investiii pe termen scurt (ct. 505| 38| | |
| | + 506 + 507 + din ct. 508 - 595 - 596 - 598| | | |
| | + 5113 + 5114) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 37 + 38) | 39| | |
| |____________________________________________|___|___________|____________|
| | IV. CASA I CONTURI LA BNCI | 40| | |
| | (din ct. 508 + ct. 5112 + 512 + 531 + 532 +| | | |
| | 541 + 542) | | | |
| |____________________________________________|___|___________|____________|
| | ACTIVE CIRCULANTE - TOTAL | 41| | |
| | (rd. 30 + 36 + 39 + 40) | | | |
|____|____________________________________________|___|___________|____________|
| C.| CHELTUIELI N AVANS (ct. 471) (rd. 43+44), | 42| | |
| | din care: | | | |
| |____________________________________________|___|___________|____________|
| | Sume de reluat ntr-o perioad de pn la | 43| | |
| | un an (din ct. 471*) | | | |
| |____________________________________________|___|___________|____________|
| | Sume de reluat ntr-o perioad mai mare de | 44| | |
| | un an (din ct. 471*) | | | |
|____|____________________________________________|___|___________|____________|
| D.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| | | |
| | PERIOAD DE PN LA UN AN | | | |
| |____________________________________________|___|___________|____________|
| | 1. mprumuturi din emisiunea de | 45| | |
| | obligaiuni, prezentndu-se separat | | | |
| | mprumuturile din emisiunea de obligaiuni | | | |
| | convertibile (ct. 161 + 1681 - 169) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Sume datorate instituiilor de credit | 46| | |
| | (ct. 1621 + 1622 + 1624 + 1625 + 1627 + | | | |
| | 1682 + 5191 + 5192 + 5198) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Avansuri ncasate n contul comenzilor | 47| | |
| | (ct. 419) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Datorii comerciale - furnizori (ct. 401 | 48| | |
| | + 404 + 408) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Efecte de comer de pltit (ct. 403 + | 49| | |
| | 405) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Sume datorate entitilor din grup (ct. | 50| | |
| | 1661 + 1685 + 2691 + 451***) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Sume datorate entitilor asociate i | 51| | |
| | entitilor controlate n comun (ct. 1663 +| | | |
| | 1686 + 2692 + 2693 + 453***) | | | |
| |____________________________________________|___|___________|____________|
| | 8. Alte datorii, inclusiv datoriile fiscale| 52| | |
| | i datoriile privind asigurrile sociale | | | |
| | (ct. 1623 + 1626 + 167 + 1687 + 2695 + 421 | | | |
| | + 423 + 424 + 426 + 427 + 4281 + 431*** + | | | |
| | 437*** + 4381 + 441*** + 4423 + 4428*** + | | | |
| | 444*** + 446*** + 447*** + 4481 + 455 + | | | |
| | 456*** + 457 + 4581 + 462 + 4661 + 473*** +| | | |
| | 509 + 5186 + 5193 + 5194 + 5195 + 5196 + | | | |
| | 5197) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 45 la 52) | 53| | |
|____|____________________________________________|___|___________|____________|
| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE| 54| | |
| | (rd. 41 + 43 - 53 - 70 - 73 - 76) | | | |
|____|____________________________________________|___|___________|____________|
| F.| TOTAL ACTIVE MINUS DATORII CURENTE | 55| | |
| | (rd. 25 + 44 + 54) | | | |
|____|____________________________________________|___|___________|____________|
| G.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| | | |
| | PERIOAD MAI MARE DE UN AN | | | |
| |____________________________________________|___|___________|____________|
| | convertibile (ct. 161 + 1681 - 169) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 1621 + 1622 + 1624 + 1625 + 1627 + | | | |
| | 1682 + 5191 + 5192 + 5198) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 419) | | | |
| |____________________________________________|___|___________|____________|
| | + 404 + 408) | | | |
| |____________________________________________|___|___________|____________|
| | 405) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Sume datorate entitilor din grup (ct. | 61| | |
| | 1661 + 1685 + 2691 + 451***) | | | |
| |____________________________________________|___|___________|____________|
| | 1686 + 2692 + 2693 + 453***) | | | |
| |____________________________________________|___|___________|____________|
| | 8. Alte datorii, inclusiv datoriile fiscale| 63| | |
| | i datoriile privind asigurrile sociale | | | |
| | (ct. 1623 + 1626 + 167 + 1687 + 2695 + 421 | | | |
| | + 423 + 424 + 426 + 427 + 4281 + 431*** + | | | |
| | 437*** + 4381 + 441*** + 4423 + 4428*** + | | | |
| | 444*** + 446*** + 447*** + 4481 + 455 + | | | |
| | 456*** + 4581 + 462 + 4661 + 473*** + 509 +| | | |
| | 5186 + 5193 + 5194 + 5195 + 5196 + 5197) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 56 la 63) | 64| | |
|____|____________________________________________|___|___________|____________|
| H.| PROVIZIOANE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Provizioane pentru beneficiile | 65| | |
| | angajailor (ct. 1515 + 1517) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Provizioane pentru impozite (ct. 1516) | 66| | |
| |____________________________________________|___|___________|____________|
| | 3. Alte provizioane (ct. 1511 + 1512 + 1513| 67| | |
| | + 1514 + 1518) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 65 + 66 + 67) | 68| | |
|____|____________________________________________|___|___________|____________|
| I.| VENITURI N AVANS | | | |
| |____________________________________________|___|___________|____________|
| | 1. Subvenii pentru investiii (ct. 475) | 69| | |
| | (rd. 70 + 71), din care: | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 475*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 475*) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Venituri nregistrate n avans (ct. 472)| 72| | |
| | - total (rd. 73 + 74), din care: | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 472*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 472*) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Venituri n avans aferente activelor | 75| | |
| | primite prin transfer de la clieni (ct. | | | |
| | 478) (rd. 76 + 77), din care: | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 478*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 478*) | | | |
| |____________________________________________|___|___________|____________|
| | Fond comercial negativ (ct. 2075) | 78| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 69 + 72 + 75 + 78) | 79| | |
|____|____________________________________________|___|___________|____________|
| J.| CAPITAL I REZERVE | | | |
| |____________________________________________|___|___________|____________|
| | I. CAPITAL | | | |
| |____________________________________________|___|___________|____________|
| | 1. Capital subscris vrsat (ct. 1012) | 80| | |
| |____________________________________________|___|___________|____________|
| | 2. Capital subscris nevrsat (ct. 1011) | 81| | |
| |____________________________________________|___|___________|____________|
| | 3. Patrimoniul regiei (ct. 1015) | 82| | |
| |____________________________________________|___|___________|____________|
| | 4. Patrimoniul institutelor naionale de | 83| | |
| | cercetare-dezvoltare (ct. 1018) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Alte elemente de capitaluri proprii (ct.| 84| | |
| | 1031) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 80 + 81 + 82 + 83 + 84) | 85| | |
| |____________________________________________|___|___________|____________|
| | II. PRIME DE CAPITAL (ct. 104) | 86| | |
| |____________________________________________|___|___________|____________|
| | III. REZERVE DIN REEVALUARE (ct. 105) | 87| | |
| |____________________________________________|___|___________|____________|
| | IV. REZERVE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Rezerve legale (ct. 1061) | 88| | |
| |____________________________________________|___|___________|____________|
| | 2. Rezerve statutare sau contractuale (ct. | 89| | |
| | 1063) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Alte rezerve (ct. 1068) | 90| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 88 la 90) | 91| | |
| |____________________________________________|___|___________|____________|
| | Aciuni proprii (ct. 109) | 92| | |
| |____________________________________________|___|___________|____________|
| | Ctiguri legate de instrumentele de | 93| | |
| | capitaluri proprii (ct. 141) | | | |
| |____________________________________________|___|___________|____________|
| | Pierderi legate de instrumentele de | 94| | |
| |____________________________________________|___|___________|____________|
| | V. PROFITUL SAU PIERDEREA | SOLD C | 95| | |
| | REPORTAT() |________|___|___________|____________|
| | (ct. 117) | SOLD D | 96| | |
| |___________________________________|________|___|___________|____________|
| | VI. PROFITUL SAU PIERDEREA LA | SOLD C | 97| | |
| | SFRITUL PERIOADEI DE RAPORTARE |________|___|___________|____________|
| | (ct. 121) | SOLD D | 98| | |
| |___________________________________|________|___|___________|____________|
| | Repartizarea profitului (ct. 129) | 99| | |
| |____________________________________________|___|___________|____________|
| | CAPITALURI PROPRII - TOTAL |100| | |
| | (rd. 85 + 86 + 87 + 91 - 92 + 93 - 94 + 95 | | | |
| | - 96 + 97 - 98 - 99) | | | |
| |____________________________________________|___|___________|____________|
| | Patrimoniul public (ct. 1016) |101| | |
| |____________________________________________|___|___________|____________|
| | Patrimoniu privat (ct. 1017)*2) |102| | |
| |____________________________________________|___|___________|____________|
| | CAPITALURI - TOTAL (rd. 100 + 101 + 102) |103| | |
|____|____________________________________________|___|___________|____________|
* Conturi de repartizat dup natura elementelor respective.
** Solduri debitoare ale conturilor respective.
*** Solduri creditoare ale conturilor respective.
*1) 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.
*2) Se va completa de ctre entitile 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, cu modificrile i completrile
ulterioare.
ADMINISTRATOR, NTOCMIT,
Numele i prenumele _____________ Numele i prenumele ______________
Semntura _______________________ Calitatea ________________________
Semntura ________________________
Nr. de nregistrare n organismul
profesional
4.3. Structura formularului "Situaia veniturilor i cheltuielilor" (cod 20)*1), prevzut la pct. 2.1
lit. b) din prezenta anex, este urmtoarea:
------------
*1) Formularul este reprodus n facsimil.
SITUAIA VENITURILOR I CHELTUIELILOR

la data de 31 decembrie ........
Cod 20 - lei -
______________________________________________________________________________
| Denumirea indicatorilor |Nr.|Perioada de raportare|
| |rd.|_____________________|
| | |An |An curent |
| | |precedent | |
|____________________________________________________|___|__________|__________|
| A | B | 1 | 2 |
|____________________________________________________|___|__________|__________|
| 1.| Cifra de afaceri net | 01| | |
| | (rd. 02 + 03 - 04 + 05 + 06) | | | |
| |_______________________________________________|___|__________|__________|
| | Producia vndut | 02| | |
| | (ct. 701 + 702 + 703 + 704 + 705 + 706 + 708) | | | |
| |_______________________________________________|___|__________|__________|
| | Venituri din vnzarea mrfurilor (ct. 707) | 03| | |
| |_______________________________________________|___|__________|__________|
| | Reduceri comerciale acordate (ct. 709) | 04| | |
| |_______________________________________________|___|__________|__________|
| | Venituri din dobnzi nregistrate de | 05| | |
| | entitile radiate din Registrul general i | | | |
| | care mai au n derulare contracte de leasing | | | |
| | (ct. 766*) | | | |
| |_______________________________________________|___|__________|__________|
| | Venituri din subvenii de exploatare aferente | 06| | |
| | cifrei de afaceri nete (ct. 7411) | | | |
|____|_______________________________________________|___|__________|__________|
| 2.| Venituri aferente costului produciei| Sold C | 07| | |
| | n curs de execuie (ct. 711 + 712) |________|___|__________|__________|
| | | Sold D | 08| | |
|____|______________________________________|________|___|__________|__________|
| 3.| Venituri din producia de imobilizri | 09| | |
| | necorporale i corporale (ct. 721 + 722) | | | |
|____|_______________________________________________|___|__________|__________|
| 4.| Venituri din reevaluarea imobilizrilor | 10| | |
| | corporale (ct. 755) | | | |
|____|_______________________________________________|___|__________|__________|
| 5.| Venituri din producia de investiii | 11| | |
| | imobiliare (ct. 725) | | | |
|____|_______________________________________________|___|__________|__________|
| 6.| Venituri din subvenii de exploatare (ct. 7412| 12| | |
| | + 7413 + 7414 + 7415 + 7416 + 7417 + 7419) | | | |
|____|_______________________________________________|___|__________|__________|
| 7.| Alte venituri din exploatare (ct. 751 + 758 + | 13| | |
| | 7815) | | | |
| |_______________________________________________|___|__________|__________|
| | - din care, venituri din fondul comercial | 14| | |
| | negativ (ct. 7815) | | | |
| |_______________________________________________|___|__________|__________|
| | - din care, venituri din subvenii pentru | 15| | |
| | investiii (ct. 7584) | | | |
|____|_______________________________________________|___|__________|__________|
| VENITURI DIN EXPLOATARE - TOTAL | 16| | |
| (rd. 01 + 07 - 08 + 09 + 10 + 11 + 12 + 13) | | | |
|____________________________________________________|___|__________|__________|
| 8.| a) Cheltuieli cu materiile prime i | 17| | |
| | materialele consumabile (ct. 601 + 602) | | | |
| |_______________________________________________|___|__________|__________|
| | Alte cheltuieli materiale (ct. 603 + 604 + 606| 18| | |
| | + 608) | | | |
| |_______________________________________________|___|__________|__________|
| | b) Alte cheltuieli externe (cu energie i ap)| 19| | |
| | (ct. 605) | | | |
| |_______________________________________________|___|__________|__________|
| | c) Cheltuieli privind mrfurile (ct. 607) | 20| | |
| |_______________________________________________|___|__________|__________|
| | Reduceri comerciale primite (ct. 609) | 21| | |
|____|_______________________________________________|___|__________|__________|
| 9.| Cheltuieli cu personalul (rd. 23 + 24), din | 22| | |
| | care: | | | |
| |_______________________________________________|___|__________|__________|
| | a) Salarii i indemnizaii (ct. 641 + 642 + | 23| | |
| | 643 + 644) | | | |
| |_______________________________________________|___|__________|__________|
| | b) Cheltuieli cu asigurrile i protecia | 24| | |
| | social (ct. 645) | | | |
|____|_______________________________________________|___|__________|__________|
| 10.| a) Ajustri de valoare privind imobilizrile | 25| | |
| | corporale i necorporale (rd. 26 - 27) | | | |
| |_______________________________________________|___|__________|__________|
| | a.1) Cheltuieli (ct. 6811 + 6813 + 6817) | 26| | |
| |_______________________________________________|___|__________|__________|
| | a.2) Venituri (ct. 7813) | 27| | |
| |_______________________________________________|___|__________|__________|
| | b) Ajustri de valoare privind activele | 28| | |
| | circulante (rd. 29 - 30) | | | |
| |_______________________________________________|___|__________|__________|
| | b.1) Cheltuieli (ct. 654 + 6814) | 29| | |
| |_______________________________________________|___|__________|__________|
| | b.2) Venituri (ct. 754 + 7814) | 30| | |
|____|_______________________________________________|___|__________|__________|
| 11.| Alte cheltuieli de exploatare (rd. 32 la 38) | 31| | |
| |_______________________________________________|___|__________|__________|
| | 11.1. Cheltuieli privind prestaiile externe | 32| | |
| | (ct. 611 + 612 + 613 + 614 + 615 + 621 + 622 +| | | |
| | 623 + 624 + 625 + 626 + 627 + 628) | | | |
| |_______________________________________________|___|__________|__________|
| | 11.2. Cheltuieli cu alte impozite, taxe i | 33| | |
| | vrsminte asimilate; cheltuieli reprezentnd | | | |
| | transferuri i contribuii datorate n baza | | | |
| | unor acte normative speciale (ct. 635 + 6586*)| | | |
| |_______________________________________________|___|__________|__________|
| | 11.3. Cheltuieli cu protecia mediului | 34| | |
| | nconjurtor (ct. 652) | | | |
| |_______________________________________________|___|__________|__________|
| | 11.4 Cheltuieli din reevaluarea imobilizrilor| 35| | |
| | corporale (ct. 655) | | | |
| |_______________________________________________|___|__________|__________|
| | 11.5. Cheltuieli privind calamitile i alte | 36| | |
| | evenimente similare (ct. 6587) | | | |
| |_______________________________________________|___|__________|__________|
| | 11.6. Alte cheltuieli (ct. 651 + 6581 + 6582 +| 37| | |
| | 6583 + 6588) | | | |
| |_______________________________________________|___|__________|__________|
| | Cheltuieli cu dobnzile de refinanare | 38| | |
| | nregistrate de entitile radiate din | | | |
| | Registrul general i care mai au n derulare | | | |
| | contracte de leasing (ct. 666*) | | | |
| |_______________________________________________|___|__________|__________|
| | Ajustri privind provizioanele (rd. 40 - 41) | 39| | |
| |_______________________________________________|___|__________|__________|
| | - Cheltuieli (ct. 6812) | 40| | |
| |_______________________________________________|___|__________|__________|
| | - Venituri (ct. 7812) | 41| | |
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI DE EXPLOATARE - TOTAL | 42| | |
| (rd. 17 la 20 - 21 + 22 + 25 + 28 + 31 + 39) | | | |
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA DIN EXPLOATARE: | | | |
|____________________________________________________|___|__________|__________|
| | - Profit (rd. 16 - 42) | 43| | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 42 - 16) | 44| | |
|____|_______________________________________________|___|__________|__________|
| 12.| Venituri din interese de participare (ct. 7611| 45| | |
| | + 7612 + 7613) | | | |
| |_______________________________________________|___|__________|__________|
| | - din care, veniturile obinute de la | 46| | |
| | entitile afiliate | | | |
|____|_______________________________________________|___|__________|__________|
| 13.| Venituri din dobnzi (ct. 766*) | 47| | |
| |_______________________________________________|___|__________|__________|
| |_______________________________________________|___|__________|__________|
| 14.| Venituri din subvenii de exploatare pentru | 49| | |
| | dobnda datorat (ct. 7418) | | | |
|____|_______________________________________________|___|__________|__________|
| 15.| Alte venituri financiare (ct. 7615 + 762 + 764| 50| | |
| | + 765 + 767 + 768) | | | |
| |_______________________________________________|___|__________|__________|
| | - din care, venituri din alte imobilizri | 51| | |
| | financiare (ct. 7615) | | | |
|____|_______________________________________________|___|__________|__________|
| VENITURI FINANCIARE - TOTAL | 52| | |
| (rd. 45 + 47 + 49 + 50) | | | |
|____________________________________________________|___|__________|__________|
| 16.| Ajustri de valoare privind imobilizrile | 53| | |
| | financiare i investiiile financiare deinute| | | |
| | ca active circulante (rd. 54 - 55) | | | |
| |_______________________________________________|___|__________|__________|
| | - Cheltuieli (ct. 686) | 54| | |
| |_______________________________________________|___|__________|__________|
| | - Venituri (ct. 786) | 55| | |
|____|_______________________________________________|___|__________|__________|
| 17.| Cheltuieli privind dobnzile (ct. 666*) | 56| | |
| |_______________________________________________|___|__________|__________|
| | - din care, cheltuielile n relaia cu | 57| | |
| |_______________________________________________|___|__________|__________|
| | Alte cheltuieli financiare (ct. 663 + 664 + | 58| | |
| | 665 + 667 + 668) | | | |
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI FINANCIARE - TOTAL (rd. 53 + 56 + 58) | 59| | |
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA FINANCIAR(): | 60| | |
|____________________________________________________|___|__________|__________|
| | - Profit (rd. 52 - 59) | | | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 59 - 52) | 61| | |
|____|_______________________________________________|___|__________|__________|
| VENITURI TOTALE (rd. 16 + 52) | 62| | |
|____________________________________________________|___|__________|__________|
| CHELTUIELI TOTALE (rd. 42 + 59) | 63| | |
|____________________________________________________|___|__________|__________|
| 18.| PROFITUL SAU PIERDEREA BRUT() | | | |
| |_______________________________________________|___|__________|__________|
| | - Profit (rd. 62 - 63) | 64| | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 63 - 62) | 65| | |
|____|_______________________________________________|___|__________|__________|
| 19.| Impozitul pe profit (ct. 691) | 66| | |
|____|_______________________________________________|___|__________|__________|
| 20.| Alte impozite neprezentate la elementele de | 67| | |
| | mai sus (ct. 698) | | | |
|____|_______________________________________________|___|__________|__________|
| 21.| PROFITUL SAU PIERDEREA NET() A PERIOADEI DE | | | |
| | RAPORTARE: | | | |
| |_______________________________________________|___|__________|__________|
| | - Profit (rd. 64 - 66 - 67) | 68| | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 65 + 66 + 67); (rd. 66 + 67 - | 69| | |
| | 64) | | | |
|____|_______________________________________________|___|__________|__________|
La rndul 23 - 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". La
rndul 33 - n contul 6586 "Cheltuieli reprezentnd transferuri i contribuii
datorate n baza unor acte normative speciale" se evideniaz cheltuielile
reprezentnd transferuri i contribuii datorate n baza unor acte normative
speciale, altele dect cele prevzute de Codul Fiscal.
Semntura ________________________
profesional
ANEXA 3
Raportri contabile anuale ntocmite la 31 decembrie de ctre societile ale cror valori
mobiliare sunt admise la tranzacionare pe o pia reglementat
1.1. Societile 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, aprobate prin Ordinul ministrului
finanelor publice nr. 2.844/2016.
(2) Pentru nregistrarea n contabilitate a rezultatelor retratrii se folosesc conturile cuprinse n
Planul de conturi prevzut la pct. 196 din Reglementrile contabile aprobate prin Ordinul ministrul
finanelor publice nr. 2.844/2016.
(3) Pentru data de 31 decembrie 2016, societile ale cror valori mobiliare au fost admise la
tranzacionare n cursul exerciiului financiar 2016 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. 14 din Ordinul ministrului finanelor publice
nr. 2.844/2016.
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 operatorii 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
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 31 decembrie cu date eronate conduce la imposibilitatea
identificrii entitii, aceasta fiind sancionat potrivit prevederilor art. 42 din Legea contabilitii
nr. 82/1991, republicat, cu modificrile i completrile ulterioare.
2.4. (1) Raportrile contabile anuale la 31 decembrie se semneaz de persoanele abilitate,
potrivit legii.
(2) Raportrile contabile anuale la 31 decembrie se semneaz i de ctre administratorul sau
persoana care are obligaia gestionrii entitii.
2.5. Formatul electronic al raportrilor contabile anuale la 31 decembrie, coninnd
formularistica necesar i programul de verificare cu documentaia de utilizare aferent, se obine
prin folosirea programului de asisten elaborat de Ministerul Finanelor Publice pentru ntocmirea
raportrilor contabile anuale la 31 decembrie, aplicabil entitilor prevzute la pct. 1.1. Programul
de asisten este pus la dispoziia entitilor gratuit de unitile teritoriale ale Ministerului
Finanelor Publice sau poate fi descrcat de pe serverul web al Ministerului Finanelor Publice, de
la adresa www.mfinante.ro. Acest program este elaborat distinct de programul de asisten
aplicabil pentru ntocmirea situaiilor financiare anuale.
2.6. Entitile depun la unitile teritoriale ale Ministerului Finanelor Publice raportrile
contabile anuale la 31 decembrie, n format hrtie i n format electronic sau numai n form
electronic pe portalul www.e-guvernare.ro, avnd ataat o semntur electronic extins.
2.7. Formatul electronic al raportrilor contabile anuale la 31 decembrie, generat prin
programele de asisten, const ntr-un fiier PDF avnd ataat un fiier xml.
2.8. Formularele care compun raportrile contabile anuale la 31 decembrie se completeaz n
lei. Aceast unitate de msur se va trece pe fiecare formular n parte.
III. Termenul de depunere a raportrilor contabile anuale ntocmite la 31 decembrie de ctre

societile ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat, la
unitile teritoriale ale Ministerului Finanelor Publice
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
4.1. Completarea raportrilor contabile anuale la 31 decembrie se efectueaz folosindu-se Planul
de conturi prevzut la pct. 196 din Reglementrile contabile conforme cu Standardele
Internaionale de Raportare Financiar, aprobate prin Ordinul ministrului finanelor publice nr.
2.844/2016. 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, aprobate prin Ordinul
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:
------------
Judeul _____________________|_|_| Activitatea preponderent

Entitatea ________________________ (denumire clas CAEN) ________________
Adresa: localitatea _____________, Cod clas CAEN _______________|_|_|_|_|
sectorul _____, str. ____________, Activitatea preponderent efectiv
nr. ___, bl. ___, sc. ___, ap. ___ desfurat
Telefon __________, fax __________ (denumire clas CAEN) ________________
Numr din registrul comerului ___ Cod clas CAEN _______________|_|_|_|_|
Forma de proprietate ________|_|_| Cod unic de nregistrare
____________________|_|_|_|_|_|_|_|_|_|
SITUAIA ACTIVELOR, DATORIILOR I CAPITALURILOR PROPRII

cod 10 - lei -
______________________________________________________________________________
| Denumirea elementului |Nr.| Sold an curent la: |
| |rd.|________________________|
| | |01 ianuarie|31 decembrie|
|_________________________________________________|___|___________|____________|
| A | B | 1 | 2 |
|_________________________________________________|___|___________|____________|
| A.| ACTIVE IMOBILIZATE | | | |
| |____________________________________________|___|___________|____________|
| | I. IMOBILIZRI NECORPORALE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Cheltuieli de dezvoltare (ct. 203 - 2803| 01| | |
| | - 2903) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Concesiuni, brevete, licene, mrci | 02| | |
| | comerciale, drepturi i active similare i | | | |
| | alte imobilizri necorporale (ct. 205 + 208| | | |
| | - 2805 - 2808 - 2905 - 2906 - 2908) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Fond comercial (ct. 2071) | 03| | |
| |____________________________________________|___|___________|____________|
| | 4. Avansuri (ct. 4094) | 04| | |
| |____________________________________________|___|___________|____________|
| | 5. Active necorporale de explorare i | 05| | |
| | 2806 - 2907) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 01 la 05) | 06| | |
| |____________________________________________|___|___________|____________|
| | II. IMOBILIZRI CORPORALE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Terenuri i construcii | 07| | |
| | (ct. 211 + 212 - 2811 - 2812 - 2911 - 2912)| | | |
| |____________________________________________|___|___________|____________|
| | 2. Instalaii tehnice i maini (ct. 213 + | 08| | |
| | 223 - 2813 - 2913) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Alte instalaii, utilaje i mobilier | 09| | |
| | (ct. 214 + 224 - 2814 - 2914) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Investiii imobiliare (ct. 215 - 2815 - | 10| | |
| | 2915) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Imobilizri corporale n curs de | 11| | |
| | execuie (ct. 231 - 2931) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Investiii imobiliare n curs de | 12| | |
| | execuie (ct. 235 - 2935) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Active corporale de explorare i | 13| | |
| | 2816 - 2916) | | | |
| |____________________________________________|___|___________|____________|
| | 8. Plante productive (ct. 218 - 2818 - | 14| | |
| | 2918) | | | |
| |____________________________________________|___|___________|____________|
| | 9. Avansuri (ct. 4093) | 15| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 07 la 15) | 16| | |
| |____________________________________________|___|___________|____________|
| | III. ACTIVE BIOLOGICE PRODUCTIVE (ct. 241 +| 17| | |
| | 227 - 284 - 294) | | | |
| |____________________________________________|___|___________|____________|
| | IV. IMOBILIZRI FINANCIARE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Aciuni deinute la filiale (ct. 261 - | 18| | |
| | 2961) | | | |
| |____________________________________________|___|___________|____________|
| | 2. mprumuturi acordate entitilor din | 19| | |
| | grup (ct. 2671 + 2672 - 2964) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Aciunile deinute la entitile | 20| | |
| | asociate i la entitile controlate n | | | |
| | comun (ct. 262 + 263 - 2962) | | | |
| |____________________________________________|___|___________|____________|
| | 4. mprumuturi acordate entitilor | 21| | |
| | asociate i entitilor controlate n comun| | | |
| | (ct. 2673 + 2674 - 2965) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Alte titluri imobilizate (ct. 265 + 266 | 22| | |
| | - 2963) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Alte mprumuturi (ct. 2675* + 2676* + | 23| | |
| | 2677 + 2678* + 2679* - 2966* - 2968*) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 18 la 23) | 24| | |
| |____________________________________________|___|___________|____________|
| | ACTIVE IMOBILIZATE - TOTAL (rd. 06 + 16 + | 25| | |
| | 17 + 24) | | | |
|____|____________________________________________|___|___________|____________|
| B.| ACTIVE CIRCULANTE | | | |
| |____________________________________________|___|___________|____________|
| | I. STOCURI | | | |
| |____________________________________________|___|___________|____________|
| | 1. Materii prime i materiale consumabile | 26| | |
| | (ct. 301 + 302 + 303 +/- 308 + 321 + 322 + | | | |
| | 323 + 328 + 351 + 358 + 381 +/- 388 - 391 -| | | |
| | 392 - 3951 - 3958 - 398) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Active imobilizate deinute n vederea | 27| | |
| | vnzrii (ct. 311) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Producia n curs de execuie (ct. 331 +| 28| | |
| | 341 +/- 348* - 393 - 3941 - 3952) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Produse finite i mrfuri (ct. 326 + 327| 29| | |
| | + 345 + 346 + 347 +/- 348* + 354 + 356 + | | | |
| | 357 + 361 +/- 368 + 371 +/- 378 - 3945 - | | | |
| | 3946 - 3947 - 3953 - 3954 - 3955 - 3956 - | | | |
| | 3957 - 396 - 397 - 4428) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Avansuri (ct. 4091) | 30| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 26 la 30) | 31| | |
| |____________________________________________|___|___________|____________|
| | II. CREANE | | | |
| | (Sumele care urmeaz s fie ncasate dup o| | | |
| | perioad mai mare de un an trebuie | | | |
| | prezentate separat pentru fiecare element) | | | |
| |____________________________________________|___|___________|____________|
| | 1. Creane comerciale*1) (ct. 2675* + 2676*| 32| | |
| | + 2678* + 2679* - 2966* - 2968* + 411 + 413| | | |
| | + 418 - 491) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Avansuri pltite (ct. 4092) | 33| | |
| |____________________________________________|___|___________|____________|
| | 3. Sume de ncasat de la entitile din | 34| | |
| | grup (ct. 451** - 495*) | | | |
| |____________________________________________|___|___________|____________|
| | asociate i entitile controlate n comun | | | |
| | (ct. 453** - 495*) | | | |
| |____________________________________________|___|___________|____________|
| | 5. Creane rezultate din operaiunile cu | 36| | |
| | instrumente derivate (ct. 4652) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Alte creane (ct. 425 + 4282 + 431** + | 37| | |
| | 437** + 4382 + 441** + 4424 + 4428** + | | | |
| | 444** + 445 + 446** + 447** + 4482 + 4582 +| | | |
| | 461 + 4662 + 473** - 496 + 5187) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Capital subscris i nevrsat (ct. 456 - | 38| | |
| | 495*) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 32 la 38) | 39| | |
| |____________________________________________|___|___________|____________|
| | III. INVESTIII PE TERMEN SCURT | 40| | |
| | (ct. 505 + 506 + 507 + din ct. 508 - 595 - | | | |
| | 596 - 598 + 5113 + 5114) | | | |
| |____________________________________________|___|___________|____________|
| | IV. CASA I CONTURI LA BNCI | 41| | |
| | (din ct. 508 + ct. 5112 + 512 + 531 + 532 +| | | |
| | 541 + 542) | | | |
| |____________________________________________|___|___________|____________|
| | ACTIVE CIRCULANTE - TOTAL | 42| | |
| | (rd. 31 + 39 + 40 + 41) | | | |
|____|____________________________________________|___|___________|____________|
| C.| CHELTUIELI N AVANS (ct. 471) (rd. 44 + 45)| 43| | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 471*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 471*) | | | |
|____|____________________________________________|___|___________|____________|
| D.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| | | |
| | PERIOAD DE PN LA UN AN | | | |
| |____________________________________________|___|___________|____________|
| | convertibile (ct. 161 + 1681 - 169) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 1621 + 1622 + 1624 + 1625 + 1627 + | | | |
| | 1682 + 5191 + 5192 + 5198) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 419) | | | |
| |____________________________________________|___|___________|____________|
| | + 404 + 408) | | | |
| |____________________________________________|___|___________|____________|
| | 405) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Datorii din operaiuni de leasing | 51| | |
| | financiar (ct. 406) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Sume datorate entitilor din grup | 52| | |
| | (ct. 1661 + 1685 + 2691 + 451***) | | | |
| |____________________________________________|___|___________|____________|
| | 1686 + 2692 + 453***) | | | |
| |____________________________________________|___|___________|____________|
| | 9. Datorii rezultate din operaiunile cu | 54| | |
| |____________________________________________|___|___________|____________|
| | 10. Alte datorii, inclusiv datoriile | 55| | |
| | fiscale i datoriile privind asigurrile | | | |
| | sociale (ct. 1623 + 1626 + 167 + 1687 + | | | |
| | 2693 + 2695 + 421 + 422 + 423 + 424 + 426 +| | | |
| | 427 + 4281 + 431*** + 437*** + 4381 + | | | |
| | 441*** + 4423 + 4428*** + 444*** + 446*** +| | | |
| | 447*** + 4481 + 455 + 456*** + 457 + 4581 +| | | |
| | 462 + 4661 + 473*** + 509 + 5186 + 5193 + | | | |
| | 5194 + 5195 + 5196 + 5197) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 46 la 55) | 56| | |
|____|____________________________________________|___|___________|____________|
| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE| 57| | |
| | (rd. 42 + 44 - 56 - 74 - 77 - 80) | | | |
|____|____________________________________________|___|___________|____________|
| F.| TOTAL ACTIVE MINUS DATORII CURENTE | 58| | |
| | (rd. 25 + 57) | | | |
|____|____________________________________________|___|___________|____________|
| G.| DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| | | |
| | PERIOAD MAI MARE DE UN AN | | | |
| |____________________________________________|___|___________|____________|
| | convertibile (ct. 161 + 1681 - 169) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 1621 + 1622 + 1624 + 1625 + 1627 + | | | |
| | 1682 + 5191 + 5192 + 5198) | | | |
| |____________________________________________|___|___________|____________|
| | (ct. 419) | | | |
| |____________________________________________|___|___________|____________|
| | + 404 + 408) | | | |
| |____________________________________________|___|___________|____________|
| | 405) | | | |
| |____________________________________________|___|___________|____________|
| | 6. Datorii din operaiuni de leasing | 64| | |
| | financiar (ct. 406) | | | |
| |____________________________________________|___|___________|____________|
| | 7. Sume datorate entitilor din grup | 65| | |
| | (ct. 1661 + 1685 + 2691 + 451***) | | | |
| |____________________________________________|___|___________|____________|
| | 1686 + 2692 + 453***) | | | |
| |____________________________________________|___|___________|____________|
| | 9. Datorii rezultate din operaiunile cu | 67| | |
| |____________________________________________|___|___________|____________|
| | 10. Alte datorii, inclusiv datoriile | 68| | |
| | fiscale i datoriile privind asigurrile | | | |
| | sociale (ct. 1623 + 1626 + 167 + 1687 + | | | |
| | 2693 + 2695 + 421 + 422 + 423 + 424 + 426 +| | | |
| | 427 + 4281 + 431*** + 437*** + 4381 + | | | |
| | 441*** + 4423 + 4428*** + 444*** + 446*** +| | | |
| | 447*** + 4481 + 455 + 456*** + 4581 + 462 +| | | |
| | 4661 + 473*** + 509 + 5186 + 5193 + 5194 + | | | |
| | 5195 + 5196 + 5197) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 59 la 68) | 69| | |
|____|____________________________________________|___|___________|____________|
| H.| PROVIZIOANE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Provizioane pentru beneficiile | 70| | |
| | angajailor (ct. 1517) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Alte provizioane (ct. 1511 + 1512 + 1513| 71| | |
| | + 1514 + 1518) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 70 + 71) | 72| | |
|____|____________________________________________|___|___________|____________|
| I.| VENITURI N AVANS | | | |
| |____________________________________________|___|___________|____________|
| | 1. Subvenii pentru investiii (ct. 475) | 73| | |
| | (rd. 74 + 75) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 475*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 475*) | | | |
| |____________________________________________|___|___________|____________|
| | 2. Venituri nregistrate n avans (ct. 472)| 76| | |
| | - total (rd. 77 + 78), din care: | | | |
| |____________________________________________|___|___________|____________|
| | un an (ct. 472*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (ct. 472*) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Venituri n avans aferente activelor | 79| | |
| | primite prin transfer de la clieni (ct. | | | |
| | 478) (rd. 80 + 81) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 478*) | | | |
| |____________________________________________|___|___________|____________|
| | un an (din ct. 478*) | | | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 73 + 76 + 79) | 82| | |
|____|____________________________________________|___|___________|____________|
| J.| CAPITAL I REZERVE | | | |
| |____________________________________________|___|___________|____________|
| | I. CAPITAL | | | |
| |____________________________________________|___|___________|____________|
| | 1. Capital subscris vrsat (ct. 1012) | 83| | |
| |____________________________________________|___|___________|____________|
| | 2. Capital subscris nevrsat (ct. 1011) | 84| | |
| |____________________________________________|___|___________|____________|
| | 3. Capital subscris reprezentnd datorii | 85| | |
| | financiare*2) (ct. 1027) | | | |
| |____________________________________________|___|___________|____________|
| | 4. Ajustri ale capitalului social| SOLD C | 86| | |
| | (ct. 1028) |________|___|___________|____________|
| | | SOLD D | 87| | |
| |___________________________________|________|___|___________|____________|
| | 5. Alte elemente de capitaluri | SOLD C | 88| | |
| | proprii (ct. 103) |________|___|___________|____________|
| | | SOLD D | 89| | |
| |___________________________________|________|___|___________|____________|
| | TOTAL (rd. 83 + 84 + 85 + 86 - 87 + 88 - | 90| | |
| | 89) | | | |
| |____________________________________________|___|___________|____________|
| | II. PRIME DE CAPITAL (ct. 104) | 91| | |
| |____________________________________________|___|___________|____________|
| | III. REZERVE DIN REEVALUARE (ct. 105) | 92| | |
| |____________________________________________|___|___________|____________|
| | IV. REZERVE | | | |
| |____________________________________________|___|___________|____________|
| | 1. Rezerve legale (ct. 1061) | 93| | |
| |____________________________________________|___|___________|____________|
| | 2. Rezerve statutare sau contractuale (ct. | 94| | |
| | 1063) | | | |
| |____________________________________________|___|___________|____________|
| | 3. Alte rezerve (ct. 1068) | 95| | |
| |____________________________________________|___|___________|____________|
| | TOTAL (rd. 93 la 95) | 96| | |
| |____________________________________________|___|___________|____________|
| | Diferene de curs valutar din | SOLD C | 97| | |
| | conversia situaiilor financiare | | | | |
| | anuale individuale ntr-o moned |________|___|___________|____________|
| | de prezentare diferit de moned | SOLD D | 98| | |
| | funcional (ct. 1072) | | | | |
| |___________________________________|________|___|___________|____________|
| | Aciuni proprii (ct. 109) | 99| | |
| |____________________________________________|___|___________|____________|
| | Ctiguri legate de instrumentele de |100| | |
| |____________________________________________|___|___________|____________|
| | Pierderi legate de instrumentele de |101| | |
| |____________________________________________|___|___________|____________|
| | V. REZULTAT REPORTAT, CU EXCEPIA | SOLD C |102| | |
| | REZULTATULUI REPORTAT PROVENIT DIN|________|___|___________|____________|
| | ADOPTAREA PENTRU PRIMA DATA A | SOLD D |103| | |
| | IAS 29 (ct. 117) | | | | |
| |___________________________________|________|___|___________|____________|
| | VI. REZULTAT REPORTAT PROVENIT DIN| SOLD C |104| | |
| | ADOPTAREA PENTRU PRIMA DATA A |________|___|___________|____________|
| | IAS 29 (ct. 118) | SOLD D |105| | |
| |___________________________________|________|___|___________|____________|
| | VII. PROFITUL SAU PIERDEREA LA | SOLD C |106| | |
| | SFRITUL PERIOADEI DE RAPORTARE |________|___|___________|____________|
| | (ct. 121) | SOLD D |107| | |
| |___________________________________|________|___|___________|____________|
| | Repartizarea profitului (ct. 129) |108| | |
| |____________________________________________|___|___________|____________|
| | CAPITALURI PROPRII - TOTAL (rd. 90 + 91 + |109| | |
| | 92 + 96 + 97 - 98 - 99 + 100 - 101 + 102 - | | | |
| | 103 + 104 - 105 + 106 - 107 - 108) | | | |
| |____________________________________________|___|___________|____________|
| | Patrimoniul privat (ct. 1023)*3) |110| | |
| |____________________________________________|___|___________|____________|
| | Patrimoniul public (ct. 1026) |111| | |
| |____________________________________________|___|___________|____________|
| | CAPITALURI - TOTAL (rd. 109 + 110 + 111) |112| | |
|____|____________________________________________|___|___________|____________|
** Solduri debitoare ale conturilor respective.
*** Solduri creditoare ale conturilor respective.
*1) 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.
*2) n acest cont se evideniaz aciunile care, din punct de vedere al IAS
32, reprezint datorii financiare.
*3) Se va completa de ctre societile ale cror valori mobiliare sunt
tranzacionate pe o pia reglementat 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, cu modificrile i completrile
ulterioare.
Semntura ________________________
profesional
4.3. Structura formularului "Situaia veniturilor i cheltuielilor" (cod 20)*), prevzut la pct. 2.1
alin. (1) lit. b) din prezenta anex, este urmtoarea:
------------
SITUAIA VENITURILOR I CHELTUIELILOR

cod 20 - lei -
______________________________________________________________________________
| Denumirea indicatorilor |Nr.|Perioada de raportare|
| |rd.|_____________________|
| | |An |An curent |
| | |precedent | |
|____________________________________________________|___|__________|__________|
| A | B | 1 | 2 |
|____________________________________________________|___|__________|__________|
| 1.| Cifra de afaceri net (rd. 02 + 03 - 04 + 05) | 01| | |
| |_______________________________________________|___|__________|__________|
| | Producia vndut | 02| | |
| | (ct. 701 + 702 + 703 + 704 + 705 + 706 + 708) | | | |
| |_______________________________________________|___|__________|__________|
| | Venituri din vnzarea mrfurilor (ct. 707) | 03| | |
| |_______________________________________________|___|__________|__________|
| | Reduceri comerciale acordate (ct. 709) | 04| | |
| |_______________________________________________|___|__________|__________|
| | Venituri din subvenii de exploatare aferente | 05| | |
| | cifrei de afaceri (ct. 7411) | | | |
|____|_______________________________________________|___|__________|__________|
| 2.| Venituri aferente costurilor | Sold C | 06| | |
| | stocurilor de produse (ct. 711) |________|___|__________|__________|
| | | Sold D | 07| | |
|____|______________________________________|________|___|__________|__________|
| 3.| Venituri din producia de imobilizri i | 08| | |
| | investiii imobiliare (rd. 09 + 10) | | | |
|____|_______________________________________________|___|__________|__________|
| 4.| Venituri din producia de imobilizri | 09| | |
| | necorporale i corporale (ct. 721 + 722) | | | |
|____|_______________________________________________|___|__________|__________|
| 5.| Venituri din producia de investiii | 10| | |
| | imobiliare (ct. 725) | | | |
|____|_______________________________________________|___|__________|__________|
| 6.| Venituri din activele imobilizate (sau | 11| | |
| | grupurile destinate cedrii) deinute n | | | |
| | vederea vnzrii (ct. 753) | | | |
|____|_______________________________________________|___|__________|__________|
| 7.| Venituri din reevaluarea imobilizrilor | 12| | |
| | necorporale i corporale (ct. 755) | | | |
|____|_______________________________________________|___|__________|__________|
| 8.| Venituri din investiii imobiliare (ct. 756) | 13| | |
|____|_______________________________________________|___|__________|__________|
| 9.| Venituri din active biologice i produse | 14| | |
| | agricole (ct. 757) | | | |
|____|_______________________________________________|___|__________|__________|
| 10.| Venituri din subvenii de exploatare (ct. 7412| 15| | |
| | + 7413 + 7414 + 7415 + 7416 + 7417 + 7419) | | | |
|____|_______________________________________________|___|__________|__________|
| 11.| Alte venituri din exploatare (ct. 758 + 751) | 16| | |
|____|_______________________________________________|___|__________|__________|
| | - din care, venituri din subvenii pentru | 17| | |
| | investiii (ct. 7584) | | | |
|____|_______________________________________________|___|__________|__________|
| VENITURI DIN EXPLOATARE - TOTAL | 18| | |
| (rd. 01 + 06 - 07 + 08 + 11 + 12 + 13 + 14 + 15 + | | | |
| 16) | | | |
|____________________________________________________|___|__________|__________|
| 12.| a) Cheltuieli cu materiile prime i | 19| | |
| | materialele consumabile (ct. 601 + 602) | | | |
| |_______________________________________________|___|__________|__________|
| | Alte cheltuieli materiale (ct. 603 + 604 + 606| 20| | |
| | + 608) | | | |
| |_______________________________________________|___|__________|__________|
| | b) Alte cheltuieli externe (cu energie i ap)| 21| | |
| | (ct. 605) | | | |
| |_______________________________________________|___|__________|__________|
| | c) Cheltuieli privind mrfurile (ct. 607) | 22| | |
| |_______________________________________________|___|__________|__________|
| | Reduceri comerciale primite (ct. 609) | 23| | |
|____|_______________________________________________|___|__________|__________|
| 13.| Cheltuieli cu personalul (rd. 25 + 26), din | 24| | |
| | care: | | | |
| |_______________________________________________|___|__________|__________|
| | a) Salarii i indemnizaii (ct. 641 + 642 + | 25| | |
| | 643 + 644) | | | |
| |_______________________________________________|___|__________|__________|
| | b) Cheltuieli privind asigurrile i protecia| 26| | |
| | social (ct. 645) | | | |
|____|_______________________________________________|___|__________|__________|
| 14.| a) Ajustri de valoare privind imobilizrile | 27| | |
| | necorporale, corporale, investiiile | | | |
| | imobiliare i activele biologice evaluate la | | | |
| | cost (rd. 28 - 29) | | | |
| |_______________________________________________|___|__________|__________|
| | a.1) Cheltuieli (ct. 6811 + 6813 + 6816 + | 28| | |
| | 6817) | | | |
| |_______________________________________________|___|__________|__________|
| | a.2) Venituri (ct. 7813 + 7816) | 29| | |
| |_______________________________________________|___|__________|__________|
| | b) Ajustri de valoare privind activele | 30| | |
| | circulante (rd. 31 - 32) | | | |
| |_______________________________________________|___|__________|__________|
| | b.1) Cheltuieli (ct. 654 + 6814) | 31| | |
| |_______________________________________________|___|__________|__________|
| | b.2) Venituri (ct. 754 + 7814) | 32| | |
|____|_______________________________________________|___|__________|__________|
| 15.| Alte cheltuieli de exploatare (rd. 34 la 42) | 33| | |
| |_______________________________________________|___|__________|__________|
| | 15.1. Cheltuieli privind prestaiile externe | 34| | |
| | (ct. 611 + 612 + 613 + 614 + 615 + 621 + 622 +| | | |
| | 623 + 624 + 625 + 626 + 627 + 628) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.2. Cheltuieli cu alte impozite, taxe i | 35| | |
| | vrsminte asimilate; cheltuieli reprezentnd | | | |
| | transferuri i contribuii datorate n baza | | | |
| | unor acte normative speciale (ct. 635 + 6586) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.3. Cheltuieli cu protecia mediului | 36| | |
| | nconjurtor (ct. 652) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.4. Cheltuieli legate de activele | 37| | |
| | imobilizate (sau grupurile destinate cedrii) | | | |
| | deinute n vederea vnzrii (ct. 653) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.5. Cheltuieli din reevaluarea | 38| | |
| | imobilizrilor necorporale i corporale (ct. | | | |
| | 655) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.6. Cheltuieli privind investiiile | 39| | |
| | imobiliare (ct. 656) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.7. Cheltuieli privind activele biologice i| 40| | |
| | produsele agricole (ct. 657) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.8. Cheltuieli privind calamitile i alte | 41| | |
| | evenimente similare (ct. 6587) | | | |
| |_______________________________________________|___|__________|__________|
| | 15.9. Alte cheltuieli | 42| | |
| | (ct. 651 + 6581 + 6582 + 6583 + 6585 + 6588) | | | |
| |_______________________________________________|___|__________|__________|
| | Ajustri privind provizioanele (rd. 44 - 45) | 43| | |
| |_______________________________________________|___|__________|__________|
| | - Cheltuieli (ct. 6812) | 44| | |
| |_______________________________________________|___|__________|__________|
| | - Venituri (ct. 7812) | 45| | |
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI DE EXPLOATARE - TOTAL | 46| | |
| (rd. 19 la 22 - 23 + 24 + 27 + 30 + 33 + 43) | | | |
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA DIN EXPLOATARE: | 47| | |
|____________________________________________________| |__________|__________|
| | - Profit (rd. 18 - 46) | | | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 46 - 18) | 48| | |
|____|_______________________________________________|___|__________|__________|
| 16.| Venituri din aciuni deinute la filiale (ct. | 49| | |
| | 7611) | | | |
|____|_______________________________________________|___|__________|__________|
| 17.| Venituri din aciuni deinute la entiti | 50| | |
| | asociate (ct. 7612) | | | |
|____|_______________________________________________|___|__________|__________|
| 18.| Venituri din aciuni deinute la entiti | 51| | |
| | asociate i entiti controlate n comun (ct. | | | |
| | 7613) | | | |
|____|_______________________________________________|___|__________|__________|
| 19.| Venituri din operaiuni cu titluri i alte | 52| | |
| | instrumente financiare (ct. 762) | | | |
|____|_______________________________________________|___|__________|__________|
| 20.| Venituri din operaiuni cu instrumente | 53| | |
| | derivate (ct. 763) | | | |
|____|_______________________________________________|___|__________|__________|
| 21.| Venituri din diferene de curs valutar (ct. | 54| | |
| | 765) | | | |
|____|_______________________________________________|___|__________|__________|
| 22.| Venituri din dobnzi (ct. 766*) | 55| | |
| |_______________________________________________|___|__________|__________|
| | entitile din grup | | | |
|____|_______________________________________________|___|__________|__________|
| 23.| Venituri din subvenii de exploatare pentru | 57| | |
| | dobnda datorat (ct. 7418) | | | |
|____|_______________________________________________|___|__________|__________|
| 24.| Venituri din investiii financiare pe termen | 58| | |
| | scurt (ct. 7617) | | | |
|____|_______________________________________________|___|__________|__________|
| 25.| Alte venituri financiare (ct. 7615 + 764 + 767| 59| | |
| | + 768) | | | |
|____|_______________________________________________|___|__________|__________|
| VENITURI FINANCIARE - TOTAL | 60| | |
| (rd. 49 + 50 + 51 + 52 + 53 + 54 + 55 + 57 + 58 + | | | |
| 59) | | | |
|____________________________________________________|___|__________|__________|
| 26.| Ajustri de valoare privind imobilizrile | 61| | |
| | financiare i investiiile financiare deinute| | | |
| | ca active circulante (rd. 62 - 63) | | | |
| |_______________________________________________|___|__________|__________|
| | - Cheltuieli (ct. 686) | 62| | |
| |_______________________________________________|___|__________|__________|
| | - Venituri (ct. 786) | 63| | |
|____|_______________________________________________|___|__________|__________|
| 27.| Cheltuieli privind operaiunile cu titluri i | 64| | |
| | alte instrumente financiare (ct. 661) | | | |
|____|_______________________________________________|___|__________|__________|
| 28.| Cheltuieli privind operaiunile cu instrumente| 65| | |
| | derivate (ct. 662) | | | |
|____|_______________________________________________|___|__________|__________|
| 29.| Cheltuieli privind dobnzile (ct. 666*) | 66| | |
| |_______________________________________________|___|__________|__________|
| | - din care, cheltuielile n relaia cu | 67| | |
| | entitile din grup | | | |
|____|_______________________________________________|___|__________|__________|
| 30.| Alte cheltuieli financiare (ct. 663 + 664 + | 68| | |
| | 665 + 667 + 668) | | | |
|____|_______________________________________________|___|__________|__________|
| CHELTUIELI FINANCIARE - TOTAL (rd. 61 + 64 + 65 + | 69| | |
| 66 + 68) | | | |
|____________________________________________________|___|__________|__________|
| PROFITUL SAU PIERDEREA FINANCIAR(): | 70| | |
|____________________________________________________| |__________|__________|
| | - Profit (rd. 60 - 69) | | | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 69 - 60) | 71| | |
|____|_______________________________________________|___|__________|__________|
| VENITURI TOTALE (rd. 18 + 60) | 72| | |
|____________________________________________________|___|__________|__________|
| CHELTUIELI TOTALE (rd. 46 + 69) | 73| | |
|____________________________________________________|___|__________|__________|
| 31.| PROFITUL SAU PIERDEREA BRUT(): | 74| | |
| |_______________________________________________| |__________|__________|
| | - Profit (rd. 72 - 73) | | | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere (rd. 73 - 72) | 75| | |
|____|_______________________________________________|___|__________|__________|
| 32.| Impozitul pe profit curent (ct. 691) | 76| | |
|____|_______________________________________________|___|__________|__________|
| 33.| Impozitul pe profit amnat (ct. 692) | 77| | |
|____|_______________________________________________|___|__________|__________|
| 34.| Venituri din impozitul pe profit amnat (ct. | 78| | |
| | 792) | | | |
|____|_______________________________________________|___|__________|__________|
| 35.| Alte impozite neprezentate la elementele de | 79| | |
| | mai sus (ct. 698) | | | |
|____|_______________________________________________|___|__________|__________|
| 36.| PROFITUL SAU PIERDEREA NET() A PERIOADEI DE | 80| | |
| | RAPORTARE: | | | |
| |_______________________________________________| |__________|__________|
| | - Profit (rd. 74 - 76 - 77 + 78 - 79) | | | |
| |_______________________________________________|___|__________|__________|
| | - Pierdere | 81| | |
| | (rd. 75 + 76 + 77 - 78 + 79) | | | |
| | (rd. 76 + 77 + 79 - 74 - 78) | | | |
|____|_______________________________________________|___|__________|__________|
La rndul 25 - 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".
La rndul 35 - n contul 6586 "Cheltuieli reprezentnd transferuri i
contribuii datorate n baza unor acte normative speciale" se evideniaz
cheltuielile reprezentnd transferuri i contribuii datorate n baza unor acte
normative speciale, altele dect cele prevzute de Codul Fiscal.
Semntura ________________________
profesional
Structura formularelor "Date informative" (cod 30) i "Situaia activelor imobilizate" (cod 40)
i modul de completare a acestora
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 cadrul formularului "Situaia activelor imobilizate" (cod 40), la "Situaia ajustrilor pentru
depreciere" se nscriu informaiile din contabilitate reprezentnd ajustrile pentru depreciere sau
pierdere de valoare aferente imobilizrilor i activelor biologice productive.
4.8. Structura formularului "Date informative" (cod 30)*), prevzut la pct. 2.1 alin. (1) lit. c) din
prezenta anex, este urmtoarea:
------------
DATE INFORMATIVE
cod 30 - lei -
______________________________________________________________________________
| I. Date privind rezultatul nregistrat |Nr.| Nr. uniti | Sume |
| |rd.| | |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat profit | 01| | |
|____________________________________________|___|______________|______________|
| Uniti care au nregistrat pierdere | 02| | |
|____________________________________________|___|______________|______________|
| Uniti care nu au nregistrat nici profit,| 03| | |
| nici pierdere | | | |
|____________________________________________|___|______________|______________|
| II. Date privind plile restante |Nr.|Total| Din care: |
| |rd.|(col.|_______________________|
| | |2 + |Pentru |Pentru |
| | |3) |activitatea|activitatea|
| | | |curent |de |
| | | | |investiii |
|____________________________________________|___|_____|___________|___________|
| A | B | 1 | 2 | 3 |
|____________________________________________|___|_____|___________|___________|
| Pli restante - total (rd. 05 + 09 + 15 la| 04| | | |
| 19 + 23), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| Furnizori restani - total (rd. 06 la 08), | 05| | | |
| din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| - peste 30 de zile | 06| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 90 de zile | 07| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 1 an | 08| | | |
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetul | 09| | | |
| asigurrilor sociale - total (rd. 10 la | | | | |
| 14), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru asigurri sociale de | 10| | | |
| stat datorate de angajatori, salariai i | | | | |
| alte persoane asimilate | | | | |
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru fondul asigurrilor | 11| | | |
| sociale de sntate | | | | |
|____________________________________________|___|_____|___________|___________|
| - contribuia pentru pensia suplimentar | 12| | | |
|____________________________________________|___|_____|___________|___________|
| - contribuii pentru bugetul asigurrilor | 13| | | |
| pentru omaj | | | | |
|____________________________________________|___|_____|___________|___________|
| - alte datorii sociale | 14| | | |
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de bugetele | 15| | | |
| fondurilor speciale i alte fonduri | | | | |
|____________________________________________|___|_____|___________|___________|
| Obligaii restante fa de ali creditori | 16| | | |
|____________________________________________|___|_____|___________|___________|
| Impozite i taxe nepltite la termenul | 17| | | |
| stabilit la bugetul de stat | | | | |
|____________________________________________|___|_____|___________|___________|
| stabilit la bugetele locale | | | | |
|____________________________________________|___|_____|___________|___________|
| Credite bancare nerambursate la scaden - | 19| | | |
| total (rd. 20 la 22), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| - restante dup 30 de zile | 20| | | |
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
| - restante dup 1 an | 22| | | |
|____________________________________________|___|_____|___________|___________|
| Dobnzi restante | 23| | | |
|____________________________________________|___|_____|___________|___________|
| III. Numr mediu de salariai |Nr.| 31 decembrie | 31 decembrie |
| |rd.| an precedent | an curent |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Numr mediu de salariai | 24| | |
|____________________________________________|___|______________|______________|
| Numrul efectiv de salariai existeni la | 25| | |
| sfritul perioadei, respectiv la data de | | | |
| 31 decembrie | | | |
|____________________________________________|___|______________|______________|
| IV. Dobnzi, dividende i redevene pltite|Nr.| Sume |
| n cursul perioadei de raportare. Subvenii|rd.| |
| ncasate i creane restante | | |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
| Venituri brute din dobnzi pltite ctre | 26| |
| persoanele fizice nerezidente, din care: | | |
|____________________________________________|___|_____________________________|
| - impozitul datorat la bugetul de stat | 27| |
|____________________________________________|___|_____________________________|
| persoanele fizice nerezidente din statele | | |
| membre ale Uniunii Europene, din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane juridice nerezidente, din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane juridice asociate*) nerezidente | | |
| din statele membre ale Uniunii Europene, | | |
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| Venituri brute din dividende pltite ctre | 34| |
| persoane fizice nerezidente, din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane fizice nerezidente din statele | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane juridice nerezidente potrivit | | |
| prevederilor art. 229 alin. (1) lit. c) din| | |
| Legea nr. 227/2015 privind Codul fiscal, cu| | |
| modificrile i completrile ulterioare, | | |
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| Venituri brute din redevene pltite ctre | 40| |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane fizice nerezidente din state | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| Redevene pltite n cursul perioadei de | 48| |
| raportare pentru bunurile din domeniul | | |
| public, primite n concesiune, din care: | | |
|____________________________________________|___|_____________________________|
| - redevene pentru bunurile din domeniul | 49| |
| public pltite la bugetul de stat | | |
|____________________________________________|___|_____________________________|
| Redeven minier pltit la bugetul de | 50| |
| stat | | |
|____________________________________________|___|_____________________________|
| Redeven petrolier pltit la bugetul de | 51| |
| stat | | |
|____________________________________________|___|_____________________________|
| Chirii pltite n cursul perioadei de | 52| |
| raportare pentru terenuri*1) | | |
|____________________________________________|___|_____________________________|
| Venituri brute din servicii pltite ctre | 53| |
| persoane nerezidente, din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane nerezidente din statele membre ale| | |
| Uniunii Europene, din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| Subvenii ncasate n cursul perioadei de | 57| |
| raportare, din care: | | |
|____________________________________________|___|_____________________________|
| - subvenii ncasate n cursul perioadei de| 58| |
| raportare aferente activelor | | |
|____________________________________________|___|_____________________________|
| - subvenii aferente veniturilor, din care:| 59| |
|____________________________________________|___|_____________________________|
| - subvenii pentru stimularea ocuprii | 60| |
| forei de munc**) | | |
|____________________________________________|___|_____________________________|
| Creane restante, care nu au fost ncasate | 61| |
| la termenele prevzute n contractele | | |
| comerciale i/sau n actele normative n | | |
| vigoare, din care: | | |
|____________________________________________|___|_____________________________|
| - creane restante de la entiti din | 62| |
| sectorul majoritar sau integral de stat | | |
|____________________________________________|___|_____________________________|
| sectorul privat | | |
|____________________________________________|___|_____________________________|
| V. Tichete de mas |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
| Contravaloarea tichetelor de mas acordate | 64| |
| salariailor | | |
|____________________________________________|___|_____________________________|
| VI. Cheltuieli efectuate pentru activitatea|Nr.| 31 decembrie | 31 decembrie |
| de cercetare-dezvoltare***) |rd.| an precedent | an curent |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Cheltuieli de cercetare-dezvoltare | 65| | |
|____________________________________________|___|______________|______________|
| - dup surse de finanare (rd. 67 + 68), | 66| | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - din fonduri publice | 67| | |
|____________________________________________|___|______________|______________|
| - din fonduri private | 68| | |
|____________________________________________|___|______________|______________|
| - dup natura cheltuielilor (rd. 70 + 71), | 69| | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - cheltuieli curente | 70| | |
|____________________________________________|___|______________|______________|
| - cheltuieli de capital | 71| | |
|____________________________________________|___|______________|______________|
| VII. Cheltuieli de inovare****) |Nr.| 31 decembrie | 31 decembrie |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Cheltuieli de inovare | 72| | |
|____________________________________________|___|______________|______________|
| VIII. Alte informaii |Nr.| 31 decembrie | 31 decembrie |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Avansuri acordate pentru imobilizri | 73| | |
| necorporale (ct. 4094) | | | |
|____________________________________________|___|______________|______________|
| corporale (ct. 4093) | | | |
|____________________________________________|___|______________|______________|
| Imobilizri financiare, n sume brute (rd. | 75| | |
| 76 + 84), din care: | | | |
|____________________________________________|___|______________|______________|
| Aciuni deinute la entitile afiliate, | 76| | |
| interese departicipare, alte titluri | | | |
| imobilizate i obligaiuni, n sume brute | | | |
| (rd. 77 la 83), din care: | | | |
|____________________________________________|___|______________|______________|
| - aciuni cotate emise de rezideni | 77| | |
|____________________________________________|___|______________|______________|
| - aciuni necotate emise de rezideni | 78| | |
|____________________________________________|___|______________|______________|
| - pri sociale emise de rezideni | 79| | |
|____________________________________________|___|______________|______________|
| - obligaiuni emise de rezideni | 80| | |
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament| 81| | |
| colectiv emise de rezideni | | | |
|____________________________________________|___|______________|______________|
| - aciuni i pri sociale emise de | 82| | |
| nerezideni | | | |
|____________________________________________|___|______________|______________|
| - obligaiuni emise de nerezideni | 83| | |
|____________________________________________|___|______________|______________|
| Creane imobilizate, n sume brute (rd. 85 | 84| | |
| + 86), din care: | | | |
|____________________________________________|___|______________|______________|
| - creane imobilizate n lei i exprimate | 85| | |
| n lei, a cror decontare se face n | | | |
| funcie de cursul unei valute (din ct. 267)| | | |
|____________________________________________|___|______________|______________|
| - creane imobilizate n valut (din ct. | 86| | |
| 267) | | | |
|____________________________________________|___|______________|______________|
| Creane comerciale, avansuri acordate | 87| | |
| pentru cumprri de bunuri de natura | | | |
| stocurilor acordate furnizorilor i alte | | | |
| conturi asimilate, n sume brute (ct. 4091 | | | |
| + 4092 + 411 + 413 + 418), din care: | | | |
|____________________________________________|___|______________|______________|
| - creane comerciale n relaia cu | 88| | |
| nerezidenii, avansuri acordate pentru | | | |
| cumprri de bunuri de natura stocurilor | | | |
| acordate furnizorilor nerezideni i alte | | | |
| conturi asimilate, n sume brute (din ct. | | | |
| 4091 + din ct. 4092 + din ct. 411 + din ct.| | | |
| 413 + din ct. 418) | | | |
|____________________________________________|___|______________|______________|
| Creane nencasate la termenul stabilit | 89| | |
| (din ct. 4091 + din ct. 4092 + din ct. 411 | | | |
| + din ct. 413) | | | |
|____________________________________________|___|______________|______________|
| Creane n legtur cu personalul i | 90| | |
| conturi asimilate (ct. 425 + 4282) | | | |
|____________________________________________|___|______________|______________|
| Creane n legtur cu bugetul asigurrilor| 91| | |
| sociale i bugetul statului (din ct. 431 + | | | |
| 437 + 4382 + 441 + 4424 + 4428 + 444 + 445 | | | |
| + 446 + 447 + 4482), (rd. 92 la 96), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - creane n legtur cu bugetul | 92| | |
| asigurrilor sociale (ct. 431 + 437 + 4382)| | | |
|____________________________________________|___|______________|______________|
| - creane fiscale n legtur cu bugetul | 93| | |
| statului (ct. 441 + 4424 + 4428 + 444 + | | | |
| 446) | | | |
|____________________________________________|___|______________|______________|
| - subvenii de ncasat (ct. 445) | 94| | |
|____________________________________________|___|______________|______________|
| - fonduri speciale - taxe i vrsminte | 95| | |
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu bugetul | 96| | |
| statului (ct. 4482) | | | |
|____________________________________________|___|______________|______________|
| Creanele entitii n relaiile cu | 97| | |
| entitile din grup (ct. 451) | | | |
|____________________________________________|___|______________|______________|
| sociale i bugetul statului nencasate la | | | |
| termenul stabilit (din ct. 431 + din ct. | | | |
| 437 + din ct. 4382 + din ct. 441 + din ct. | | | |
| 4482) | | | |
|____________________________________________|___|______________|______________|
| Creane din operaiuni cu instrumente | 99| | |
| derivate (ct. 4652) | | | |
|____________________________________________|___|______________|______________|
| Alte creane (ct. 453 + 456 + 4582 + 461 + |100| | |
| 4662 + 471 + 473), (rd. 101 la 103), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - decontri cu entitile asociate i |101| | |
| entitile controlate n comun, decontri | | | |
| cu acionarii privind capitalul i | | | |
| decontri din operaiuni n participaie | | | |
| (ct. 453 + 456 + 4582) | | | |
|____________________________________________|___|______________|______________|
| - alte creane n legtur cu persoanele |102| | |
| fizice i persoanele juridice, altele dect| | | |
| creanele n legtur cu instituiile | | | |
| publice (instituiile statului) (din ct. | | | |
| 461 + 4662 + din ct. 471 + din ct. 473) | | | |
|____________________________________________|___|______________|______________|
| - sumele preluate din contul 542 "Avansuri |103| | |
| de trezorerie" reprezentnd avansurile de | | | |
| trezorerie, acordate potrivit legii i | | | |
| nedecontate pn la data de 31 decembrie | | | |
| (din ct. 461) | | | |
|____________________________________________|___|______________|______________|
| Dobnzi de ncasat (ct. 5187), din care: |104| | |
|____________________________________________|___|______________|______________|
| - de la nerezideni |105| | |
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor acordate |106| | |
| operatorilor economici*****) | | | |
|____________________________________________|___|______________|______________|
| Investiii pe termen scurt, n sume brute |107| | |
| (ct. 505 + 506 + 507 + din ct. 508), (rd. | | | |
| 108 la 114), din care: | | | |
|____________________________________________|___|______________|______________|
| - aciuni cotate emise de rezideni |108| | |
|____________________________________________|___|______________|______________|
| - aciuni necotate emise de rezideni |109| | |
|____________________________________________|___|______________|______________|
| - pri sociale emise de rezideni |110| | |
|____________________________________________|___|______________|______________|
| - obligaiuni emise de rezideni |111| | |
|____________________________________________|___|______________|______________|
| - aciuni emise de organismele de plasament|112| | |
| colectiv rezidente | | | |
|____________________________________________|___|______________|______________|
| - aciuni emise de nerezideni |113| | |
|____________________________________________|___|______________|______________|
| - obligaiuni emise de nerezideni |114| | |
|____________________________________________|___|______________|______________|
| Alte valori de ncasat (ct. 5113 + 5114) |115| | |
|____________________________________________|___|______________|______________|
| Casa n lei i n valut (rd. 117 + 118), |116| | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5311) |117| | |
|____________________________________________|___|______________|______________|
| - n valut (ct. 5314) |118| | |
|____________________________________________|___|______________|______________|
| Conturi curente la bnci n lei i n |119| | |
| valut (rd. 120 + 122), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5121), din care: |120| | |
|____________________________________________|___|______________|______________|
| - conturi curente n lei deschise la bnci |121| | |
| nerezidente | | | |
|____________________________________________|___|______________|______________|
| - n valut (ct. 5124), din care: |122| | |
|____________________________________________|___|______________|______________|
| - conturi curente n valut deschise la |123| | |
| bnci nerezidente | | | |
|____________________________________________|___|______________|______________|
| Alte conturi curente la bnci i acreditive|124| | |
| (rd. 125 + 126), din care: | | | |
|____________________________________________|___|______________|______________|
| - sume n curs de decontare, acreditive i |125| | |
| alte valori de ncasat, n lei (ct. 5112 + | | | |
| 5125 + 5411) | | | |
|____________________________________________|___|______________|______________|
| - sume n curs de decontare i acreditive |126| | |
| n valut (din ct. 5125 + 5414) | | | |
|____________________________________________|___|______________|______________|
| Datorii (rd. 128 + 131 + 134 + 137 + 140 + |127| | |
| 143 + 146 + 149 + 152 + 155 + 158 + 159 + | | | |
| 162 + 163 + 165 + 166 + 171 + 172 + 173 + | | | |
| 174 + 180), din care: | | | |
|____________________________________________|___|______________|______________|
| mprumuturi din emisiuni de obligaiuni, n|128| | |
| sume brute (ct. 161), (rd. 129 + 130), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |129| | |
|____________________________________________|___|______________|______________|
| - n valut |130| | |
|____________________________________________|___|______________|______________|
| Dobnzi aferente mprumuturilor din |131| | |
| emisiuni de obligaiuni, n sume brute (ct.| | | |
| 1681), (rd. 132 + 133), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |132| | |
|____________________________________________|___|______________|______________|
| - n valut |133| | |
|____________________________________________|___|______________|______________|
| Credite bancare interne pe termen scurt |134| | |
| (ct. 5191 + 5192 + 5196 + 5197), (rd. 135 +| | | |
| 136), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |135| | |
|____________________________________________|___|______________|______________|
| - n valut |136| | |
|____________________________________________|___|______________|______________|
| Dobnzile aferente creditelor bancare |137| | |
| interne pe termen scurt (din ct. 5198), | | | |
| (rd. 138 + 139), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |138| | |
|____________________________________________|___|______________|______________|
| - n valut |139| | |
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen scurt |140| | |
| (ct. 5193 + 5194 + 5195), (rd. 141 + 142), | | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |141| | |
|____________________________________________|___|______________|______________|
| - n valut |142| | |
|____________________________________________|___|______________|______________|
| Dobnzi aferente creditelor bancare externe|143| | |
| pe termen scurt (din ct. 5198), (rd. 144 + | | | |
| 145), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |144| | |
|____________________________________________|___|______________|______________|
| - n valut |145| | |
|____________________________________________|___|______________|______________|
| Credite bancare pe termen lung (ct. 1621 + |146| | |
| 1622 + 1627), (rd. 147 + 148), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |147| | |
|____________________________________________|___|______________|______________|
| - n valut |148| | |
|____________________________________________|___|______________|______________|
| Dobnzi aferente creditelor bancare pe |149| | |
| termen lung (din ct. 1682), (rd. 150 + | | | |
| 151), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |150| | |
|____________________________________________|___|______________|______________|
| - n valut |151| | |
|____________________________________________|___|______________|______________|
| Credite bancare externe pe termen lung (ct.|152| | |
| 1623 + 1624 + 1625), (rd. 153 + 154), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |153| | |
|____________________________________________|___|______________|______________|
| - n valut |154| | |
|____________________________________________|___|______________|______________|
| pe termen lung (din ct. 1682), (rd. 156 + | | | |
| 157), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |156| | |
|____________________________________________|___|______________|______________|
| - n valut |157| | |
|____________________________________________|___|______________|______________|
| Credite de la trezoreria statului i |158| | |
| dobnzile aferente (ct. 1626 + din ct. | | | |
| 1682) | | | |
|____________________________________________|___|______________|______________|
| Alte mprumuturi i dobnzile aferente (ct.|159| | |
| 166 + 1685 + 1686 + 1687), (rd. 160 + 161),| | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei i exprimate n lei, a cror |160| | |
| decontare se face n funcie de cursul unei| | | |
| valute | | | |
|____________________________________________|___|______________|______________|
| - n valut |161| | |
|____________________________________________|___|______________|______________|
| Alte mprumuturi i datorii asimilate (ct. |162| | |
| 167), din care: | | | |
|____________________________________________|___|______________|______________|
| - valoarea concesiunilor primite (din ct. |162| | |
| 167) | a| | |
|____________________________________________|___|______________|______________|
| Datorii comerciale, avansuri primite de la |163| | |
| clieni i alte conturi asimilate, n sume | | | |
| brute (ct. 401 + 403 + 404 + 405 + 406 + | | | |
| 408 + 419), din care: | | | |
|____________________________________________|___|______________|______________|
| - datorii comerciale n relaia cu |164| | |
| nerezidenii, avansuri primite de la | | | |
| clieni nerezideni i alte conturi | | | |
| asimilate, n sume brute (din ct. 401 + din| | | |
| ct. 403 + din ct. 404 + din ct. 405 + din | | | |
| ct. 406 + din ct. 408 + din ct. 419) | | | |
|____________________________________________|___|______________|______________|
| Datorii n legtur cu personalul i |165| | |
| conturi asimilate (ct. 421 + 422 + 423 + | | | |
| 424 + 426 + 427 + 4281) | | | |
|____________________________________________|___|______________|______________|
| Datorii n legtur cu bugetul asigurrilor|166| | |
| sociale i bugetul statului (ct. 431 + 437 | | | |
| + 4381 + 441 + 4423 + 4428 + 444 + 446 + | | | |
| 447 + 4481), (rd. 167 la 170), din care: | | | |
|____________________________________________|___|______________|______________|
| - datorii n legtur cu bugetul |167| | |
|____________________________________________|___|______________|______________|
| - datorii fiscale n legtur cu bugetul |168| | |
| statului (ct. 441 + 4423 + 4428 + 444 + | | | |
| 446) | | | |
|____________________________________________|___|______________|______________|
| - fonduri speciale - taxe i vrsminte |169| | |
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu bugetul |170| | |
| statului (ct. 4481) | | | |
|____________________________________________|___|______________|______________|
| Datoriile entitii n relaiile cu |171| | |
| entitile din grup (ct. 451) | | | |
|____________________________________________|___|______________|______________|
| Sume datorate acionarilor/asociailor (ct.|172| | |
| 455), din care: | | | |
|____________________________________________|___|______________|______________|
| - sume datorate acionarilor/asociailor |172| | |
| persoane fizice | a| | |
|____________________________________________|___|______________|______________|
| persoane juridice | b| | |
|____________________________________________|___|______________|______________|
| Datorii din operaiuni cu instrumente |173| | |
| derivate (ct. 4651) | | | |
|____________________________________________|___|______________|______________|
| Alte datorii (ct. 269 + 453 + 456 + 457 + |174| | |
| 4581 + 462 + 4661 + 472 + 473 + 478 + 509),| | | |
| (rd. 175 la 179), din care: | | | |
|____________________________________________|___|______________|______________|
| - decontri cu entitile asociate i |175| | |
| entitile controlate n comun, decontri | | | |
| cu acionarii privind capitalul, dividende | | | |
| i decontri din operaii n participaie | | | |
| (ct. 453 + 456 + 457 + 4581) | | | |
|____________________________________________|___|______________|______________|
| - alte datorii n legtur cu persoanele |176| | |
| datoriile n legtur cu instituiile | | | |
| publice (instituiile statului)*2) (din ct.| | | |
| 462 + 4661 + din ct. 472 + din ct. 473) | | | |
|____________________________________________|___|______________|______________|
| - subvenii nereluate la venituri (din ct. |177| | |
| 472) | | | |
|____________________________________________|___|______________|______________|
| - vrsminte de efectuat pentru imobilizri|178| | |
| financiare i investiii pe termen scurt | | | |
| (ct. 269 + 509) | | | |
|____________________________________________|___|______________|______________|
| - venituri n avans aferente activelor |179| | |
| primite prin transfer de la clieni (ct. | | | |
| 478) | | | |
|____________________________________________|___|______________|______________|
| Dobnzi de pltit (ct. 5186) |180| | |
|____________________________________________|___|______________|______________|
| Valoarea mprumuturilor primite de la |181| | |
| operatorii economici*****) | | | |
|____________________________________________|___|______________|______________|
| Capital subscris vrsat (ct. 1012), din |182| | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - aciuni cotate*3) |183| | |
|____________________________________________|___|______________|______________|
| - aciuni necotate*4) |184| | |
|____________________________________________|___|______________|______________|
| - pri sociale |185| | |
|____________________________________________|___|______________|______________|
| - capital subscris vrsat de nerezideni |186| | |
| (din ct. 1012) | | | |
|____________________________________________|___|______________|______________|
| Brevete i licene (din ct. 205) |187| | |
|____________________________________________|___|______________|______________|
| IX. Informaii privind cheltuielile cu |Nr.| 31 decembrie | 31 decembrie |
| colaboratorii |rd.| an precedent | an curent |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Cheltuieli cu colaboratorii (ct. 621) |188| | |
|____________________________________________|___|______________|______________|
| X. Informaii privind bunurile din domeniul|Nr.| 31 decembrie | 31 decembrie |
| public al statului |rd.| an precedent | an curent |
|____________________________________________|___|______________|______________|
| Valoarea bunurilor din domeniul public al |189| | |
| statului aflate n administrare | | | |
|____________________________________________|___|______________|______________|
| statului aflate n concesiune | | | |
|____________________________________________|___|______________|______________|
| statului nchiriate | | | |
|____________________________________________|___|______________|______________|
| XI. Informaii privind bunurile din |Nr.| 31 decembrie | 31 decembrie |
| proprietatea privat a statului supuse |rd.| an precedent | an curent |
| inventarierii conform Ordinului ministrului| | | |
| finanelor publice nr. 668/2014, cu | | | |
| modificrile i completrile ulterioare | | | |
|____________________________________________|___|______________|______________|
| Valoarea contabil net a bunurilor*5) |192| | |
|____________________________________________|___|______________|______________|
| XII. Capital social vrsat |Nr.| 31 decembrie | 31 decembrie |
| | |______________|______________|
| | | Suma | %*6) | Suma | %*6) |
| | | (Col.| (Col. | (Col.| (Col. |
| | | 1) | 2) | 3) | 4) |
|____________________________________________|___|______|_______|______|_______|
| Capital social vrsat (ct. 1012)*6) |193| | X | | X |
| (rd. 194 + 197 + 201 + 202 + 203 + 204), | | | | | |
| din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de instituii publice (rd. 195 + |194| | | | |
| 196), din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de instituii publice de |195| | | | |
| subordonare central; | | | | | |
|____________________________________________|___|______|_______|______|_______|
| subordonare local; | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de societile cu capital de |197| | | | |
| stat, din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital integral de stat; |198| | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital majoritar de stat; |199| | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital minoritar de stat; |200| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de regii autonome |201| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de societile cu capital privat |202| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de persoane fizice |203| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de alte entiti |204| | | | |
|____________________________________________|___|______|_______|______|_______|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| XIII. Dividende/vrsminte cuvenite |205| | |
| bugetului de stat sau local, de repartizat | | | |
| din profitul exerciiului financiar de | | | |
| ctre companiile naionale, societile | | | |
| naionale, societile i regiile autonome,| | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - ctre instituii publice centrale; |206| | |
|____________________________________________|___|______________|______________|
| - ctre instituii publice locale; |207| | |
|____________________________________________|___|______________|______________|
| - ctre ali acionari la care statul/ |208| | |
| unitile administrativ teritoriale/ | | | |
| instituiile publice dein direct/indirect | | | |
| aciuni sau participaii indiferent de | | | |
| ponderea acestora. | | | |
|____________________________________________|___|______________|______________|
| |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| XIV. Dividende/vrsminte cuvenite |209| | |
| bugetului de stat sau local, virate n | | | |
| perioada de raportare din profitul | | | |
| companiilor naionale, societilor | | | |
| naionale, societilor i al regiilor | | | |
| autonome, din care: | | | |
|____________________________________________|___|______________|______________|
| - dividende/vrsminte din profitul |210| | |
| exerciiului financiar al anului precedent,| | | |
| din care virate: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| exerciiilor financiare anterioare anului | | | |
| precedent, din care virate: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| XV. Creane preluate prin cesionare de la |Nr.| Sume |
| persoane juridice******) |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| Creane preluate prin cesionare de la |218| | |
| persoane juridice (la valoarea nominal), | | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - creane preluate prin cesionare de la |219| | |
| persoane juridice afiliate | | | |
|____________________________________________|___|______________|______________|
| persoane juridice (la cost de achiziie), | | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| XVI. Venituri obinute din activiti |Nr.| Sume |
| agricole*******) |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| Venituri obinute din activiti agricole |222| | |
|____________________________________________|___|______________|______________|
*) Pentru statutul de "persoane juridice asociate" se vor avea n vedere
prevederile art. 258 lit. b) din Legea nr. 227/2015 privind Codul fiscal, cu
**) 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.
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 pct. 26 lit. c) i d) din Legea nr. 227/2015 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. 1307/2013 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. 1307/2013.
Veniturile obinute din prelucrarea produselor agricole n sensul
articolului 4 alineatul (1) litera (d) din Regulamentul (UE) nr. 1307/2013 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. 1307/2013. 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.
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, cu modificrile i
*6) La seciunea "XII Capital social vrsat" la rd. 194 - 204 n col. 2 i
col. 4 entitile vor nscrie procentul corespunztor capitalului social deinut
n totalul capitalului social vrsat nscris la rd. 193.
Semntura ________________________
profesional
4.9. Structura formularului "Situaia activelor imobilizate" (cod 40)*), prevzut la pct. 2.1 alin. (1)
lit. d) din prezenta anex, este urmtoarea:
------------
SITUAIA ACTIVELOR IMOBILIZATE

la data de 31 decembrie ....
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.| Valori brute |
| |rd.|________________________________________________|
| | |Sold |Creteri| Reduceri |Sold final |
| | |iniial| |_________________|(col. 5 = |
| | | | |Total|Din care: |1 + 2 - 3) |
| | | | | |dezmembrri| |
| | | | | |i casri | |
|_________________________|___|_______|________|_____|___________|_____________|
| A | B | 1 | 2 | 3 | 4 | 5 |
|_________________________|___|_______|________|_____|___________|_____________|
| I. Imobilizri | | | | | | |
| necorporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Cheltuieli de dezvoltare| 01| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| Alte imobilizri | 02| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| Active necorporale de | 03| | | | X | |
| explorare i evaluare a | | | | | | |
| resurselor minerale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Avansuri acordate pentru| 04| | | | | |
| imobilizri necorporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| TOTAL (rd. 01 la 04) | 05| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| II. Imobilizri | | | | | | |
| corporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Terenuri | 06| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| Construcii | 07| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Instalaii tehnice i | 08| | | | | |
| maini | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Alte instalaii, utilaje| 09| | | | | |
| i mobilier | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Investiii imobiliare | 10| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Active corporale de | 11| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Plante productive | 12| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Imobilizri corporale n| 13| | | | | |
| curs de execuie | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Investiii imobiliare n| 14| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| imobilizri corporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| TOTAL (rd. 06 la 15) | 16| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| III. Active biologice | 17| | | | X | |
| productive | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| IV. Imobilizri | 18| | | | X | |
| financiare | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| ACTIVE IMOBILIZATE - | 19| | | | | |
| TOTAL (rd. 05 + 16 + 17 | | | | | | |
| + 18) | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
SITUAIA AMORTIZRII ACTIVELOR IMOBILIZATE
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.|Sold |Amortizare|Amortizare |Amortizare |
| |rd.|iniial|n cursul |aferent |la sfritul |
| | | |anului |imobilizrilor|anului |
| | | | |scoase din |(col. 9 = |
| | | | |eviden |6 + 7 - 8) |
|_________________________|___|_______|__________|______________|______________|
| A | B | 6 | 7 | 8 | 9 |
|_________________________|___|_______|__________|______________|______________|
| I. Imobilizri | | | | | |
| necorporale | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Cheltuieli de dezvoltare| 20| | | | |
|_________________________|___|_______|__________|______________|______________|
| Alte imobilizri | 21| | | | |
|_________________________|___|_______|__________|______________|______________|
| Active necorporale de | 22| | | | |
| explorare i evaluare a | | | | | |
| resurselor minerale | | | | | |
|_________________________|___|_______|__________|______________|______________|
| TOTAL (rd. 20 + 21 + 22)| 23| | | | |
|_________________________|___|_______|__________|______________|______________|
| II. Imobilizri | | | | | |
| corporale | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Terenuri | 24| | | | |
|_________________________|___|_______|__________|______________|______________|
| Construcii | 25| | | | |
|_________________________|___|_______|__________|______________|______________|
| Instalaii tehnice i | 26| | | | |
| maini | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Alte instalaii, utilaje| 27| | | | |
| i mobilier | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Investiii imobiliare | 28| | | | |
|_________________________|___|_______|__________|______________|______________|
| Active corporale de | 29| | | | |
|_________________________|___|_______|__________|______________|______________|
| Plante productive | 30| | | | |
|_________________________|___|_______|__________|______________|______________|
| TOTAL (rd. 24 la 30) | 31| | | | |
|_________________________|___|_______|__________|______________|______________|
| III. Active biologice | 32| | | | |
| productive | | | | | |
|_________________________|___|_______|__________|______________|______________|
| AMORTIZRI - TOTAL | 33| | | | |
| (rd. 23 + 31 + 32) | | | | | |
|_________________________|___|_______|__________|______________|______________|
SITUAIA AJUSTRILOR PENTRU DEPRECIERE
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.|Sold |Ajustri |Ajustri |Sold final|
| |rd.|iniial|constituite|reluate la|(col. 13 =|
| | | |n cursul |venituri |10 + 11 - |
| | | |anului | |12) |
|________________________________|___|_______|___________|__________|__________|
| A | B | 10 | 11 | 12 | 13 |
|________________________________|___|_______|___________|__________|__________|
| I. Imobilizri necorporale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Cheltuieli de dezvoltare | 34| | | | |
|________________________________|___|_______|___________|__________|__________|
|________________________________|___|_______|___________|__________|__________|
| Active necorporale de explorare| 36| | | | |
| i evaluare a resurselor | | | | | |
| minerale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| TOTAL (rd. 34 la 36) | 37| | | | |
|________________________________|___|_______|___________|__________|__________|
| II. Imobilizri corporale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Terenuri | 38| | | | |
|________________________________|___|_______|___________|__________|__________|
| Construcii | 39| | | | |
|________________________________|___|_______|___________|__________|__________|
| Instalaii tehnice i maini | 40| | | | |
|________________________________|___|_______|___________|__________|__________|
| Alte instalaii, utilaje i | 41| | | | |
| mobilier | | | | | |
|________________________________|___|_______|___________|__________|__________|
|________________________________|___|_______|___________|__________|__________|
| Active corporale de explorare | 43| | | | |
| minerale evaluate la cost | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Plante productive | 44| | | | |
|________________________________|___|_______|___________|__________|__________|
| Imobilizri corporale n curs | 45| | | | |
| de execuie | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Investiii imobiliare n curs | 46| | | | |
| de execuie | | | | | |
|________________________________|___|_______|___________|__________|__________|
| TOTAL (rd. 38 la 46) | 47| | | | |
|________________________________|___|_______|___________|__________|__________|
| III. Active biologice | 48| | | | |
|________________________________|___|_______|___________|__________|__________|
| IV. Imobilizri financiare | 49| | | | |
|________________________________|___|_______|___________|__________|__________|
| AJUSTRI PENTRU DEPRECIERE - | 50| | | | |
| TOTAL (rd. 37 + 47 + 48 + 49) | | | | | |
|________________________________|___|_______|___________|__________|__________|
Semntura ________________________
profesional
ANEXA 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. 6 i 9 din
ordin, cu excepia celor care aplic Reglementrile contabile conforme cu Standardele
internaionale de raportare financiar, aprobate prin Ordinul ministrului finanelor publice nr.
2.844/2016, 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:
------------
DATE INFORMATIVE
cod 30 - lei -
______________________________________________________________________________
| |rd.| | |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| |rd.|(col.|_______________________|
| | | |curent |de |
|____________________________________________|___|_____|___________|___________|
| A | B | 1 | 2 | 3 |
|____________________________________________|___|_____|___________|___________|
| 19 + 23), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| - peste 30 de zile | 06| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 90 de zile | 07| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 1 an | 08| | | |
|____________________________________________|___|_____|___________|___________|
| 14), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
| - restante dup 1 an | 22| | | |
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| IV. Dobnzi, dividende i redevene pltite|Nr.| Sume |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane juridice nerezidente, potrivit | | |
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| stat | | |
|____________________________________________|___|_____________________________|
| stat | | |
|____________________________________________|___|_____________________________|
| Chirii pltite n cursul perioadei de | 52| |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| V. Tichete de mas |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
| salariailor | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Cheltuieli de cercetare-dezvoltare: | 65| | |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| corporale (ct. 4093) | | | |
|____________________________________________|___|______________|______________|
| 76 + 84), din care: | | | |
|____________________________________________|___|______________|______________|
| interese de participare, alte titluri | | | |
| (rd. 77 la 83), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| + 86), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 267) | | | |
|____________________________________________|___|______________|______________|
| Creane comerciale, avansuri pentru | 87| | |
| cumprri de bunuri de natura stocurilor i| | | |
| pentru prestri de servicii acordate | | | |
| furnizorilor i alte conturi asimilate, n | | | |
| sume brute (ct. 4091 + 4092 + 411 + 413 + | | | |
| 418), din care: | | | |
|____________________________________________|___|______________|______________|
| nerezidenii, avansuri pentru cumprri de | | | |
| bunuri de natura stocurilor i pentru | | | |
| prestri de servicii acordate furnizorilor | | | |
| nerezideni i alte conturi asimilate, n | | | |
| sume brute (din ct. 4091 + din ct. 4092 + | | | |
| din ct. 411 + din ct. 413 + din ct. 418) | | | |
|____________________________________________|___|______________|______________|
| + din ct. 413) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 437 + 4382 + 441 + 4424 + 4428 + 444 + 445 | | | |
| + 446 + 447 + 4482), (rd. 92 la 96), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| statului (ct. 441 + 4424 + 4428 + 444 + | | | |
| 446) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| statului (ct. 4482) | | | |
|____________________________________________|___|______________|______________|
| entitile afiliate (ct. 451) | | | |
|____________________________________________|___|______________|______________|
| 4482) | | | |
|____________________________________________|___|______________|______________|
| Alte creane (ct. 453 + 456 + 4582 + 461 + | 99| | |
| 471 + 473 + 4662), (rd. 100 la 102), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - decontri privind interesele de |100| | |
| participare, decontri cu acionarii/ | | | |
| asociaii privind capitalul, decontri din | | | |
| operaiuni n participaie (ct. 453 + 456 +| | | |
| 4582) | | | |
|____________________________________________|___|______________|______________|
| 461 + din ct. 471 + din ct. 473 + 4662) | | | |
|____________________________________________|___|______________|______________|
| (din ct. 461) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (ct. 501 + 505 + 506 + 507 + din ct. 508), | | | |
| (rd. 107 la 113), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5311) |116| | |
|____________________________________________|___|______________|______________|
| - n valut (ct. 5314) |117| | |
|____________________________________________|___|______________|______________|
| valut (rd. 119 + 121), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5121), din care: |119| | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (rd. 124 + 125), din care: | | | |
|____________________________________________|___|______________|______________|
| 5125 + 5411) | | | |
|____________________________________________|___|______________|______________|
| n valut (din ct. 5125 + 5414) | | | |
|____________________________________________|___|______________|______________|
| Datorii (rd. 127 + 130 + 133 + 136 + 139 + |126| | |
| 142 + 145 + 148 + 151 + 154 + 157 + 158 + | | | |
| 161 + 162 + 164 + 165 + 170 + 171 + 172 + | | | |
| 178), din care: | | | |
|____________________________________________|___|______________|______________|
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |128| | |
|____________________________________________|___|______________|______________|
| - n valut |129| | |
|____________________________________________|___|______________|______________|
| 1681), (rd. 131 + 132), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |131| | |
|____________________________________________|___|______________|______________|
| - n valut |132| | |
|____________________________________________|___|______________|______________|
| (ct. 5191 + 5192 + 5196 + 5197), (rd. 134 +| | | |
| 135), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |134| | |
|____________________________________________|___|______________|______________|
| - n valut |135| | |
|____________________________________________|___|______________|______________|
| (rd. 137 + 138), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |137| | |
|____________________________________________|___|______________|______________|
| - n valut |138| | |
|____________________________________________|___|______________|______________|
| (ct. 5193 + 5194 + 5195), (rd. 140 + 141), | | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |140| | |
|____________________________________________|___|______________|______________|
| - n valut |141| | |
|____________________________________________|___|______________|______________|
| 144), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |143| | |
|____________________________________________|___|______________|______________|
| - n valut |144| | |
|____________________________________________|___|______________|______________|
| 1622 + 1627), (rd. 146 + 147), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |146| | |
|____________________________________________|___|______________|______________|
| - n valut |147| | |
|____________________________________________|___|______________|______________|
| 150), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |149| | |
|____________________________________________|___|______________|______________|
| - n valut |150| | |
|____________________________________________|___|______________|______________|
| 1623 + 1624 + 1625), (rd. 152 + 153), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |152| | |
|____________________________________________|___|______________|______________|
| - n valut |153| | |
|____________________________________________|___|______________|______________|
| 156), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |155| | |
|____________________________________________|___|______________|______________|
| - n valut |156| | |
|____________________________________________|___|______________|______________|
| 1682) | | | |
|____________________________________________|___|______________|______________|
| 166 + 1685 + 1686 + 1687), (rd. 159 + 160),| | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| valute | | | |
|____________________________________________|___|______________|______________|
| - n valut |160| | |
|____________________________________________|___|______________|______________|
| 167), din care: | | | |
|____________________________________________|___|______________|______________|
| 167) |a | | |
|____________________________________________|___|______________|______________|
| brute (ct. 401 + 403 + 404 + 405 + 408 + | | | |
| 419), din care: | | | |
|____________________________________________|___|______________|______________|
| ct. 408 + din ct. 419) | | | |
|____________________________________________|___|______________|______________|
| 426 + 427 + 4281) | | | |
|____________________________________________|___|______________|______________|
| + 4381 + 441 + 4423 + 4428 + 444 + 446 + | | | |
| 447 + 4481), (rd. 166 la 169), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| statului (ct. 441 + 4423 + 4428 +444 + 446)| | | |
|____________________________________________|___|______________|______________|
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| statului (ct. 4481) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 455), din care: | | | |
|____________________________________________|___|______________|______________|
| persoane fizice |a | | |
|____________________________________________|___|______________|______________|
| persoane juridice |b | | |
|____________________________________________|___|______________|______________|
| Alte datorii (ct. 269 + 453 + 456 + 457 + |172| | |
| 4581 + 4661 + 462 + 472 + 473 + 478 + 509),| | | |
| (rd. 173 la 177), din care: | | | |
|____________________________________________|___|______________|______________|
| operaii n participaie (ct. 453 + 456 + | | | |
| 457 + 4581) | | | |
|____________________________________________|___|______________|______________|
| 462 + din ct. 472 + din ct. 473 + 4661) | | | |
|____________________________________________|___|______________|______________|
| 472) | | | |
|____________________________________________|___|______________|______________|
| (ct. 269 + 509) | | | |
|____________________________________________|___|______________|______________|
| 478) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (din ct. 1012) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| inventarierii cf. OMFP nr. 668/2014 | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| | |______________|______________|
| | | Suma | %*6) | Suma | %*6) |
| | | (Col.| (Col. | (Col.| (Col. |
| | | 1) | 2) | 3) | 4) |
|____________________________________________|___|______|_______|______|_______|
| (rd. 192 + 195 + 199 + 200 + 201 + 202), | | | | | |
| din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de instituii publice (rd. 193 + |192| | |
| 194), din care: | | | |
|____________________________________________|___|______________|______________|
| - deinut de instituii publice de |193| | |
| subordonare central; | | | |
|____________________________________________|___|______________|______________|
| - deinut de instituii publice de |194| | |
| subordonare local; | | | |
|____________________________________________|___|______________|______________|
| - deinut de societile cu capital de |195| | |
| stat, din care: | | | |
|____________________________________________|___|______________|______________|
| - cu capital integral de stat; |196| | |
|____________________________________________|___|______________|______________|
| - cu capital majoritar de stat; |197| | |
|____________________________________________|___|______________|______________|
| - cu capital minoritar de stat; |198| | |
|____________________________________________|___|______________|______________|
| - deinut de regii autonome |199| | |
|____________________________________________|___|______________|______________|
| - deinut de societile cu capital privat |200| | |
|____________________________________________|___|______________|______________|
| - deinut de persoane fizice |201| | |
|____________________________________________|___|______________|______________|
| - deinut de alte entiti |202| | |
|____________________________________________|___|______________|______________|
| |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| agricole*******) |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| XVII. Situaia veniturilor i cheltuielilor|Nr.| Sume (lei) |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 31 decembrie | 31 decembrie |
| | | an precedent | an curent |
|____________________________________________|___|______________|______________|
| 1.| Cifra de afaceri net (rd. 222 + 223 -|221| | |
| | 224 + 225 + 226) | | | |
| |_______________________________________|___|______________|______________|
| | Producia vndut (ct. 701 + 702 + 703|222| | |
| | + 704 + 705 + 706 + 708) | | | |
| |_______________________________________|___|______________|______________|
| | Venituri din vnzarea mrfurilor (ct. |223| | |
| | 707) | | | |
| |_______________________________________|___|______________|______________|
| | Reduceri comerciale acordate (ct. 709)|224| | |
| |_______________________________________|___|______________|______________|
| | Venituri din dobnzi nregistrate de |225| | |
| | entitile radiate din Registrul | | | |
| | general i care mai au n derulare | | | |
| | contracte de leasing (ct. 766)*7) | | | |
| |_______________________________________|___|______________|______________|
| | Venituri din subvenii de exploatare |226| | |
| | aferente cifrei de afaceri nete (ct. | | | |
| | 7411) | | | |
|____|_______________________________________|___|______________|______________|
| 2.| Venituri aferente costului | Sold C |227| | |
| | produciei n curs de |________|___| | |
| | execuie (ct. 711 + 712) | Sold D |228| | |
|____|______________________________|________|___| | |
| 3.| Venituri din producia de imobilizri |229| | |
| | necorporale i corporale (ct. 721 + | | | |
| | 722) | | | |
|____|_______________________________________|___|______________|______________|
| 4.| Venituri din reevaluarea |230| | |
| | imobilizrilor corporale (ct. 755) | | | |
|____|_______________________________________|___|______________|______________|
| 5.| Venituri din producia de investiii |231| | |
| | imobiliare (ct. 725) | | | |
|____|_______________________________________|___|______________|______________|
| 6.| Venituri din subvenii de exploatare |232| | |
| | (ct. 7412 + 7413 + 7414 + 7415 + 7416 | | | |
| | + 7417 + 7419) | | | |
|____|_______________________________________|___|______________|______________|
| 7.| Alte venituri din exploatare (ct. 751 |233| | |
| | + 758 + 7815) | | | |
| |_______________________________________|___|______________|______________|
| | - din care, venituri din fondul |234| | |
| | comercial negativ (ct. 7815) | | | |
| |_______________________________________|___|______________|______________|
| | - din care, venituri din subvenii |235| | |
| | pentru investiii (ct. 7584) | | | |
|____|_______________________________________|___|______________|______________|
| VENITURI DIN EXPLOATARE - TOTAL (rd. 221 + |236| | |
| 227 - 228 + 229 + 230 + 231 + 232 + 233) | | | |
|____________________________________________|___|______________|______________|
| 8.| a) Cheltuieli cu materiile prime i |237| | |
| | materialele consumabile (ct. 601 + | | | |
| | 602) | | | |
| |_______________________________________|___|______________|______________|
| | Alte cheltuieli materiale (ct. 603 + |238| | |
| | 604 + 606 + 608) | | | |
| |_______________________________________|___|______________|______________|
| | b) Alte cheltuieli externe (cu energie|239| | |
| | i ap) (ct. 605) | | | |
| |_______________________________________|___|______________|______________|
| | c) Cheltuieli privind mrfurile (ct. |240| | |
| | 607) | | | |
| |_______________________________________|___|______________|______________|
| | Reduceri comerciale primite (ct. 609) |241| | |
|____|_______________________________________|___|______________|______________|
| 9.| Cheltuieli cu personalul (rd. 243 + |242| | |
| | 244), din care: | | | |
| |_______________________________________|___|______________|______________|
| | a) Salarii i indemnizaii*8) (ct. 641|243| | |
| | + 642 + 643 + 644) | | | |
| |_______________________________________|___|______________|______________|
| | b) Cheltuieli privind asigurrile i |244| | |
| | protecia social (ct. 645) | | | |
|____|_______________________________________|___|______________|______________|
| 10.| a) Ajustri de valoare privind |245| | |
| | imobilizrile corporale i necorporale| | | |
| | (rd. 246 - 247) | | | |
| |_______________________________________|___|______________|______________|
| | a.1) Cheltuieli (ct. 6811 + 6813 + |246| | |
| | 6817) | | | |
| |_______________________________________|___|______________|______________|
| | a.2) Venituri (ct. 7813) |247| | |
| |_______________________________________|___|______________|______________|
| | b) Ajustri de valoare privind |248| | |
| | activele circulante (rd. 249 - 250) | | | |
| |_______________________________________|___|______________|______________|
| | b.1) Cheltuieli (ct. 654 + 6814) |249| | |
| |_______________________________________|___|______________|______________|
| | b.2) Venituri (ct. 754 + 7814) |250| | |
|____|_______________________________________|___|______________|______________|
| 11.| Alte cheltuieli de exploatare (rd. 252|251| | |
| | la 258) | | | |
| |_______________________________________|___|______________|______________|
| | 11.1. Cheltuieli privind prestaiile |252| | |
| | externe (ct. 611 + 612 + 613 + 614 + | | | |
| | 615 + 621 + 622 + 623 + 624 + 625 + | | | |
| | 626 + 627 + 628) | | | |
| |_______________________________________|___|______________|______________|
| | 11.2. Cheltuieli cu alte impozite, |253| | |
| | taxe i vrsminte asimilate; | | | |
| | cheltuieli reprezentnd transferuri i| | | |
| | contribuii datorate n baza unor acte| | | |
| | normative speciale (ct. 635 + 65869)) | | | |
| |_______________________________________|___|______________|______________|
| | 11.3. Cheltuieli cu protecia mediului|254| | |
| | nconjurtor (ct. 652) | | | |
| |_______________________________________|___|______________|______________|
| | 11.4 Cheltuieli din reevaluarea |255| | |
| | imobilizrilor corporale (ct. 655) | | | |
| |_______________________________________|___|______________|______________|
| | 11.5. Cheltuieli privind calamitile |256| | |
| | i alte evenimente similare (ct. 6587)| | | |
| |_______________________________________|___|______________|______________|
| | 11.6. Alte cheltuieli (ct. 651 + 6581+|257| | |
| | 6582 + 6583 + 6588) | | | |
| |_______________________________________|___|______________|______________|
| | Cheltuieli cu dobnzile de refinanare|258| | |
| | nregistrate de entitile radiate din| | | |
| | Registrul general i care mai au n | | | |
| | derulare contracte de leasing (ct. | | | |
| | 666)7) | | | |
| |_______________________________________|___|______________|______________|
| | Ajustri privind provizioanele (rd. |259| | |
| | 260 - 261) | | | |
| |_______________________________________|___|______________|______________|
| | - Cheltuieli (ct. 6812) |260| | |
| |_______________________________________|___|______________|______________|
| | - Venituri (ct. 7812) |261| | |
|____|_______________________________________|___|______________|______________|
| CHELTUIELI DE EXPLOATARE - TOTAL (rd. 237 |262| | |
| la 240 - 241 + 242 + 245 + 248 + 251 + 259)| | | |
|____________________________________________|___|______________|______________|
| PROFITUL SAU PIERDEREA DIN EXPLOATARE: |263| | |
|____________________________________________| |______________|______________|
| | - Profit (rd. 236 - 262) | | | |
| |_______________________________________|___|______________|______________|
| | - Pierdere (rd. 262 - 236) |264| | |
|____|_______________________________________|___|______________|______________|
| 12.| Venituri din interese de participare |265| | |
| | (ct. 7611 + 7612 + 7613) | | | |
| |_______________________________________|___|______________|______________|
| | - din care, veniturile obinute de la |266| | |
|____|_______________________________________|___|______________|______________|
| 13.| Venituri din dobnzi (ct. 766)*7) |267| | |
| |_______________________________________|___|______________|______________|
| | - din care, veniturile obinute de la |268| | |
|____|_______________________________________|___|______________|______________|
| 14.| Venituri din subvenii de exploatare |269| | |
| | pentru dobnda datorat (ct. 7418) | | | |
|____|_______________________________________|___|______________|______________|
| 15.| Alte venituri financiare (ct. 7615 + |270| | |
| | 762 + 764 + 765 + 767 + 768) | | | |
| |_______________________________________|___|______________|______________|
| | - din care, venituri din alte |271| | |
| | imobilizri financiare (ct. 7615) | | | |
|____|_______________________________________|___|______________|______________|
| VENITURI FINANCIARE - TOTAL (rd. 265 + |272| | |
| 267 + 269 + 270) | | | |
|____________________________________________|___|______________|______________|
| 16.| Ajustri de valoare privind |273| | |
| | imobilizrile financiare i | | | |
| | investiiile financiare deinute ca | | | |
| | active circulante (rd. 274 - 275) | | | |
| |_______________________________________|___|______________|______________|
| | - Cheltuieli (ct. 686) |274| | |
| |_______________________________________|___|______________|______________|
| | - Venituri (ct. 786) |275| | |
|____|_______________________________________|___|______________|______________|
| 17.| Cheltuieli privind dobnzile (ct. |276| | |
| | 666)*7) | | | |
| |_______________________________________|___|______________|______________|
| | - din care, cheltuielile n relaia cu|277| | |
| |_______________________________________|___|______________|______________|
| | Alte cheltuieli financiare (ct. 663 + |278| | |
| | 664 + 665 + 667 + 668) | | | |
|____|_______________________________________|___|______________|______________|
| CHELTUIELI FINANCIARE - TOTAL (rd. 273 + |279| | |
| 276 + 278) | | | |
|____________________________________________|___|______________|______________|
| PROFITUL SAU PIERDEREA FINANCIAR(): | | | |
|____________________________________________| |______________|______________|
| | - Profit (rd. 272 - 279) |280| | |
| |_______________________________________|___|______________|______________|
| | - Pierdere (rd. 279 - 272) |281| | |
|____|_______________________________________|___|______________|______________|
| VENITURI TOTALE (rd. 236 + 272) |282| | |
|____________________________________________|___|______________|______________|
| CHELTUIELI TOTALE (rd. 262 + 279) |283| | |
|____________________________________________|___|______________|______________|
| 18.| PROFITUL SAU PIERDEREA BRUT() |284| | |
| |_______________________________________|___|______________|______________|
| | - Profit (rd. 282 - 283) | | | |
| |_______________________________________|___|______________|______________|
| | - Pierdere (rd. 283 - 282) |285| | |
|____|_______________________________________|___|______________|______________|
| 19.| Impozitul pe profit (ct. 691) |286| | |
|____|_______________________________________|___|______________|______________|
| 20.| Alte impozite neprezentate la |287| | |
| | elementele de mai sus (ct. 698) | | | |
|____|_______________________________________|___|______________|______________|
| 21.| PROFITUL SAU PIERDEREA NET() A |288| | |
| | PERIOADEI DE RAPORTARE: | | | |
| |_______________________________________| |______________|______________|
| | - Profit (rd. 284 - 286 - 287) | | | |
| |_______________________________________|___|______________|______________|
| | - Pierdere (rd. 285 + 286 + 287); (rd.|289| | |
| | 286 + 287 - 284); | | | |
|____|_______________________________________|___|______________|______________|
bugetul statului ctre angajator) ? reprezint sumele acordate angajatorilor
angajatorilor care ncadreaz n munc pe perioada 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
publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 299/27.10.2012.
publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 299/27.10.2012.
alineatul (1) litera (d) din Regulamentul (UE) nr. 1307/2013.
Orice alte venituri sunt considerate venituri din activiti neagricole.
scopuri (pescuit etc).
societilor, care nu sunt tranzacionate.
*6) La seciunea "XII Capital social vrsat", la rd. 192 - 202, n col. 2 i
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 Legea nr. 227/2015 privind Codul fiscal, cu modificrile i
Numele i prenumele ................. Numele i prenumele ...............

Semntura ...................... Calitatea .........................
Semntura .........................
profesional
7. Structura formularului "Date informative" (cod 30)*) pentru entitile prevzute la pct. 2.2 i
2.3 din anexa nr. 1 i pentru entitile prevzute la pct. 2.1 din anexa nr. 2 la prezentul ordin este
urmtoarea:
------------
DATE INFORMATIVE
cod 30 - lei -
______________________________________________________________________________
| |rd.| | |
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| |rd.|(col.|_______________________|
| | | |curent |de |
|____________________________________________|___|_____|___________|___________|
| A | B | 1 | 2 | 3 |
|____________________________________________|___|_____|___________|___________|
| 19 + 23), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| 19 + 23), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| din care: | | | | |
|____________________________________________|___|_____|___________|___________|
| - peste 30 de zile | 06| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 90 de zile | 07| | | |
|____________________________________________|___|_____|___________|___________|
| - peste 1 an | 08| | | |
|____________________________________________|___|_____|___________|___________|
| 14), din care: | | | | |
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
| - restante dup 1 an | 22| | | |
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|_____|___________|___________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| IV. Dobnzi, dividende i redevene pltite|Nr.| Sume (lei) |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| persoane juridice nerezidente, potrivit | | |
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| din care: | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| stat | | |
|____________________________________________|___|_____________________________|
| stat | | |
|____________________________________________|___|_____________________________|
| Chirii pltite in cursul perioadei de | 52| |
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
|____________________________________________|___|_____________________________|
| V. Tichete de mas |Nr.| Sume (lei) |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 1 |
|____________________________________________|___|_____________________________|
| salariailor | | |
|____________________________________________|___|_____________________________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
| Cheltuieli de cercetare-dezvoltare: | 65| | |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| corporale (ct. 4093) | | | |
|____________________________________________|___|______________|______________|
| 76 + 84), din care: | | | |
|____________________________________________|___|______________|______________|
| interese de participare, alte titluri | | | |
| (rd. 77 la 83), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| + 86), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 267) | | | |
|____________________________________________|___|______________|______________|
| Creane comerciale, avansuri pentru | 87| | |
| cumprri de bunuri de natura stocurilor i| | | |
| pentru prestri de servicii acordate | | | |
| furnizorilor i alte conturi asimilate, n | | | |
| sume brute (ct. 4091 + 4092 + 411 + 413 + | | | |
| 418), din care: | | | |
|____________________________________________|___|______________|______________|
| nerezidenii, avansuri pentru cumprri de | | | |
| bunuri de natura stocurilor i pentru | | | |
| prestri de servicii acordate furnizorilor | | | |
| nerezideni i alte conturi asimilate, n | | | |
| sume brute (din ct. 4091 + din ct. 4092 + | | | |
| din ct. 411 + din ct. 413 + din ct. 418) | | | |
|____________________________________________|___|______________|______________|
| + din ct. 413) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 437 + 4382 + 441 + 4424 + 4428 + 444 + 445 | | | |
| + 446 + 447 + 4482), (rd. 92 la 96), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| statului (ct. 441 + 4424 + 4428 + 444 + | | | |
| 446) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| statului (ct. 4482) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 4482) | | | |
|____________________________________________|___|______________|______________|
| Alte creane (ct. 453 + 456 + 4582 + 461 + | 99| | |
| 471 + 473 + 4662), (rd. 100 la 102), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| operaiuni n participaie (ct. 453 + 456 +| | | |
| 4582) | | | |
|____________________________________________|___|______________|______________|
| 461 + din ct. 471 + din ct. 473 + 4662) | | | |
|____________________________________________|___|______________|______________|
| (din ct. 461) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (ct. 501 + 505 + 506 + 507 + din ct. 508), | | | |
| (rd. 107 la 113), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5311) |116| | |
|____________________________________________|___|______________|______________|
| - n valut (ct. 5314) |117| | |
|____________________________________________|___|______________|______________|
| valut (rd. 119 + 121), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei (ct. 5121), din care: |119| | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (rd. 124 + 125), din care: | | | |
|____________________________________________|___|______________|______________|
| 5125 + 5411) | | | |
|____________________________________________|___|______________|______________|
| n valut (din ct. 5125 + 5414) | | | |
|____________________________________________|___|______________|______________|
| Datorii (rd. 127 + 130 + 133 + 136 + 139 + |126| | |
| 142 + 145 + 148 + 151 + 154 + 157 + 158 + | | | |
| 161 + 162 + 164 + 165 + 170 + 171 + 172 + | | | |
| 178), din care: | | | |
|____________________________________________|___|______________|______________|
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |128| | |
|____________________________________________|___|______________|______________|
| - n valut |129| | |
|____________________________________________|___|______________|______________|
| 1681), (rd. 131 + 132), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |131| | |
|____________________________________________|___|______________|______________|
| - n valut |132| | |
|____________________________________________|___|______________|______________|
| (ct. 5191 + 5192 + 5196 + 5197), | | | |
| (rd. 134 + 135), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |134| | |
|____________________________________________|___|______________|______________|
| - n valut |135| | |
|____________________________________________|___|______________|______________|
| (rd. 137 + 138), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |137| | |
|____________________________________________|___|______________|______________|
| - n valut |138| | |
|____________________________________________|___|______________|______________|
| (ct. 5193 + 5194 + 5195), (rd. 140 + 141), | | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |140| | |
|____________________________________________|___|______________|______________|
| - n valut |141| | |
|____________________________________________|___|______________|______________|
| 144), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |143| | |
|____________________________________________|___|______________|______________|
| - n valut |144| | |
|____________________________________________|___|______________|______________|
| 1622 + 1627), (rd. 146 + 147), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |146| | |
|____________________________________________|___|______________|______________|
| - n valut |147| | |
|____________________________________________|___|______________|______________|
| 150), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |149| | |
|____________________________________________|___|______________|______________|
| - n valut |150| | |
|____________________________________________|___|______________|______________|
| 1623 + 1624 + 1625), (rd. 152 + 153), din | | | |
| care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |152| | |
|____________________________________________|___|______________|______________|
| - n valut |153| | |
|____________________________________________|___|______________|______________|
| 156), din care: | | | |
|____________________________________________|___|______________|______________|
| - n lei |155| | |
|____________________________________________|___|______________|______________|
| - n valut |156| | |
|____________________________________________|___|______________|______________|
| 1682) | | | |
|____________________________________________|___|______________|______________|
| 166 + 1685 + 1686 + 1687), (rd. 159 + 160),| | | |
| din care: | | | |
|____________________________________________|___|______________|______________|
| valute | | | |
|____________________________________________|___|______________|______________|
| - n valut |160| | |
|____________________________________________|___|______________|______________|
| 167), din care: | | | |
|____________________________________________|___|______________|______________|
| 167) | a| | |
|____________________________________________|___|______________|______________|
| brute (ct. 401 + 403 + 404 + 405 + 408 + | | | |
| 419), din care: | | | |
|____________________________________________|___|______________|______________|
| ct. 408 + din ct. 419) | | | |
|____________________________________________|___|______________|______________|
| 426 + 427 + 4281) | | | |
|____________________________________________|___|______________|______________|
| + 4381 + 441 + 4423 + 4428 + 444 + 446 + | | | |
| 447 + 4481), (rd. 166 la 169), din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| statului (ct. 441 + 4423 + 4428 + 444 + | | | |
| 446) | | | |
|____________________________________________|___|______________|______________|
| asimilate (ct. 447) | | | |
|____________________________________________|___|______________|______________|
| statului (ct. 4481) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| 455), din care: | | | |
|____________________________________________|___|______________|______________|
| persoane fizice | a| | |
|____________________________________________|___|______________|______________|
| persoane juridice | b| | |
|____________________________________________|___|______________|______________|
| Alte datorii (ct. 269 + 453 + 456 + 457 + |172| | |
| 4581 + 4661 + 462 + 472 + 473 + 478 + 509),| | | |
| (rd. 173 la 177), din care: | | | |
|____________________________________________|___|______________|______________|
| operaii n participaie (ct. 453 + 456 + | | | |
| 457 + 4581) | | | |
|____________________________________________|___|______________|______________|
| 462 + 4661 + din ct. 472 + din ct. 473) | | | |
|____________________________________________|___|______________|______________|
| 472) | | | |
|____________________________________________|___|______________|______________|
| (ct. 269 + 509) | | | |
|____________________________________________|___|______________|______________|
| 478) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| (din ct. 1012) | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| A | B | 1 | 2 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| inventarierii conform Ordinului ministrului| | | |
| finanelor publice nr. 668/2014, cu | | | |
| modificrile i completrile ulterioare | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| | |______________|______________|
| | | Suma | %*6) | Suma | %*6) |
| | | (Col.| (Col. | (Col.| (Col. |
| | | 1) | 2) | 3) | 4) |
|____________________________________________|___|______|_______|______|_______|
| (rd. 192 + 195 + 199 + 200 + 201 + 202), | | | | | |
| din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de instituii publice (rd. 193 + |192| | | | |
| 194), din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| subordonare central; | | | | | |
|____________________________________________|___|______|_______|______|_______|
| subordonare local; | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de societile cu capital de |195| | | | |
| stat, din care: | | | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital integral de stat; |196| | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital majoritar de stat; |197| | | | |
|____________________________________________|___|______|_______|______|_______|
| - cu capital minoritar de stat; |198| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de regii autonome |199| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de societile cu capital privat |200| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de persoane fizice |201| | | | |
|____________________________________________|___|______|_______|______|_______|
| - deinut de alte entiti |202| | | | |
|____________________________________________|___|______|_______|______|_______|
| |Nr.| Sume |
| |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| |Nr.| | |
| |rd.| | |
|____________________________________________|___|______________|______________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| din care: | | | |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
| agricole*******) |rd.| |
|____________________________________________|___|_____________________________|
| A | B | 2015 | 2016 |
|____________________________________________|___|______________|______________|
|____________________________________________|___|______________|______________|
bugetul statului ctre angajator) ? reprezint sumele acordate angajatorilor
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
octombrie 2012.
octombrie 2012.
alineatul (1) litera (d) din Regulamentul (UE) nr. 1307/2013.
Orice alte venituri sunt considerate venituri din activiti neagricole.

scopuri (pescuit etc.).
societilor, care nu sunt tranzacionate.
*6) La seciunea "XII Capital social vrsat" la rd. 192 - 202 n col. 2 i
n totalul capitalului social vrsat nscris la rd. 191.

Semntura .........................
profesional
8. Structura formularului "Situaia activelor imobilizate" (cod 40)*) pentru entitile prevzute la
pct. 2.1, 2.2 i 2.3 din anexa nr. 1 i pentru entitile prevzute la pct. 2.1 din anexa nr. 2 la ordin,
este urmtoarea:
------------
SITUAIA ACTIVELOR IMOBILIZATE

la data de 31 decembrie ....
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.| Valori brute |
| |rd.|________________________________________________|
| | |Sold |Creteri| Reduceri |Sold final |
| | |iniial| |_________________|(col. 5 = |
| | | | |Total|Din care: |1 + 2 - 3) |
| | | | | |dezmembrri| |
| | | | | |i casri | |
|_________________________|___|_______|________|_____|___________|_____________|
| A | B | 1 | 2 | 3 | 4 | 5 |
|_________________________|___|_______|________|_____|___________|_____________|
| I. Imobilizri | | | | | | |
| necorporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Cheltuieli de | 01| | | | X | |
| constituire i | | | | | | |
| cheltuieli de dezvoltare| | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Alte imobilizri | 02| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| Avansuri acordate pentru| 03| | | | X | |
| imobilizri necorporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Active necorporale de | 04| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| TOTAL (rd. 01 la 04) | 05| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| II. Imobilizri | | | | | | |
| corporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Terenuri | 06| | | | X | |
|_________________________|___|_______|________|_____|___________|_____________|
| Construcii | 07| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Instalaii tehnice i | 08| | | | | |
| maini | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Alte instalaii, utilaje| 09| | | | | |
| i mobilier | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Investiii imobiliare | 10| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Active corporale de | 11| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Active biologice | 12| | | | | |
| productive | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Imobilizri corporale n| 13| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| Investiii imobiliare n| 14| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| imobilizri corporale | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| TOTAL (rd. 06 la 15) | 16| | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| III. Imobilizri | 17| | | | X | |
| financiare | | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
| ACTIVE IMOBILIZATE - | 18| | | | | |
| TOTAL (rd. 05 + 16 + 17)| | | | | | |
|_________________________|___|_______|________|_____|___________|_____________|
SITUAIA AMORTIZRII ACTIVELOR IMOBILIZATE
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.|Sold |Amortizare|Amortizare |Amortizare |
| |rd.|iniial|n cursul |aferent |la sfritul |
| | | |anului |imobilizrilor|anului |
| | | | |scoase din |(col. 9 = |
| | | | |eviden |6 + 7 - 8) |
|_________________________|___|_______|__________|______________|______________|
| A | B | 6 | 7 | 8 | 9 |
|_________________________|___|_______|__________|______________|______________|
| I. Imobilizri | | | | | |
| necorporale | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Cheltuieli de | 19| | | | |
| constituire i | | | | | |
| cheltuieli de dezvoltare| | | | | |
|_________________________|___|_______|__________|______________|______________|
|_________________________|___|_______|__________|______________|______________|
| Active necorporale de | 21| | | | |
|_________________________|___|_______|__________|______________|______________|
| TOTAL (rd. 19 + 20 + 21)| 22| | | | |
|_________________________|___|_______|__________|______________|______________|
| II. Imobilizri | | | | | |
| corporale | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Terenuri | 23| | | | |
|_________________________|___|_______|__________|______________|______________|
| Construcii | 24| | | | |
|_________________________|___|_______|__________|______________|______________|
| Instalaii tehnice i | 25| | | | |
| maini | | | | | |
|_________________________|___|_______|__________|______________|______________|
| Alte instalaii, utilaje| 26| | | | |
| i mobilier | | | | | |
|_________________________|___|_______|__________|______________|______________|
|_________________________|___|_______|__________|______________|______________|
| Active corporale de | 28| | | | |
|_________________________|___|_______|__________|______________|______________|
| Active biologice | 29| | | | |
|_________________________|___|_______|__________|______________|______________|
| TOTAL (rd. 23 la 29) | 30| | | | |
|_________________________|___|_______|__________|______________|______________|
| AMORTIZRI - TOTAL (rd. | 31| | | | |
| 22 + 30) | | | | | |
|_________________________|___|_______|__________|______________|______________|
SITUAIA AJUSTRILOR PENTRU DEPRECIERE
cod 40 - lei -
______________________________________________________________________________
| Elemente de imobilizri |Nr.|Sold |Ajustri |Ajustri |Sold final|
| |rd.|iniial|constituite|reluate la|(col. 13 =|
| | | |n cursul |venituri |10 + 11 - |
| | | |anului | |12) |
|________________________________|___|_______|___________|__________|__________|
| A | B | 10 | 11 | 12 | 13 |
|________________________________|___|_______|___________|__________|__________|
| I. Imobilizri necorporale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Cheltuieli de constituire i | 32| | | | |
| cheltuieli de dezvoltare | | | | | |
|________________________________|___|_______|___________|__________|__________|
|________________________________|___|_______|___________|__________|__________|
| Active necorporale de explorare| 34| | | | |
| minerale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| TOTAL (rd. 32 la 34) | 35| | | | |
|________________________________|___|_______|___________|__________|__________|
| II. Imobilizri corporale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Terenuri | 36| | | | |
|________________________________|___|_______|___________|__________|__________|
| Construcii | 37| | | | |
|________________________________|___|_______|___________|__________|__________|
| Instalaii tehnice i maini | 38| | | | |
|________________________________|___|_______|___________|__________|__________|
| Alte instalaii, utilaje i | 39| | | | |
| mobilier | | | | | |
|________________________________|___|_______|___________|__________|__________|
|________________________________|___|_______|___________|__________|__________|
| Active corporale de explorare | 41| | | | |
| minerale | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Active biologice productive | 42| | | | |
|________________________________|___|_______|___________|__________|__________|
| Imobilizri corporale n curs | 43| | | | |
| de execuie | | | | | |
|________________________________|___|_______|___________|__________|__________|
| Investiii imobiliare n curs | 44| | | | |
| de execuie | | | | | |
|________________________________|___|_______|___________|__________|__________|
| TOTAL (rd. 36 la 44) | 45| | | | |
|________________________________|___|_______|___________|__________|__________|
| III. Imobilizri financiare | 46| | | | |
|________________________________|___|_______|___________|__________|__________|
| AJUSTRI PENTRU DEPRECIERE - | 47| | | | |
| TOTAL (rd. 35 + 45 + 46) | | | | | |
|________________________________|___|_______|___________|__________|__________|
Numele i prenumele _______________ Numele i prenumele _______________

Semntura _________________________ Calitatea _________________________
Semntura _________________________
profesional
ANEXA 5
Structura componentelor situaiilor financiare anuale ntocmite de persoanele juridice fr

scop patrimonial
1. Bilanul*) care se ntocmete de ctre persoanele juridice fr scop patrimonial care

desfoar activiti economice, precum i de persoanele juridice fr scop patrimonial de utilitate
public are urmtoarea structur:
------------
*) Bilanul este reprodus n facsimil.
Activiti desfurate:
- Fr scop patrimonial Cod clas CAEN |_|_|_|_|
Judeul _________________|_|_| Efectivul de personal |_|_|_|_|
Entitate _____________________ - Economice Cod clas CAEN |_|_|_|_|
Adresa: localitatea __________ Efectivul de personal |_|_|_|_|
sectorul ____ str. __________, - Durata efectiv de funcionare n anul .......
nr. _____ bl. _____, sc. ____, (n luni) |_|_|
ap. _____ Codul de nregistrare fiscal
Telefon _________ Fax ________ |_|_|_|_|_|_|_|_|_|
BILAN
la data de ...........................
Formularul 10/1 - lei -

______________________________________________________________________________
| Denumirea elementului |Nr.| Sold la: |
| |rd.|_________________________|
| | |nceputul |Sfritul |
| | |exerciiului|exerciiului|
| | |financiar |financiar |
|________________________________________________|___|____________|____________|
| A | B | 1 | 2 |
|________________________________________________|___|____________|____________|
| A. ACTIVE IMOBILIZATE - TOTAL | 01| | |
| (rd. 02 + 05 + 08) | | | |
|________________________________________________|___|____________|____________|
| I. IMOBILIZRI NECORPORALE (rd. 03 + 04) | 02| | |
|________________________________________________|___|____________|____________|
| - privind activitile fr scop patrimonial | 03| | |
|________________________________________________|___|____________|____________|
| - privind activitile economice | 04| | |
|________________________________________________|___|____________|____________|
| II. IMOBILIZRI CORPORALE (rd. 06 + 07) | 05| | |
|________________________________________________|___|____________|____________|
| - privind activitile fr scop patrimonial | 06| | |
|________________________________________________|___|____________|____________|
| - privind activitile economice | 07| | |
|________________________________________________|___|____________|____________|
| III. IMOBILIZRI FINANCIARE | 08| | |
|________________________________________________|___|____________|____________|
| B. ACTIVE CIRCULANTE - TOTAL (rd. 10 + 11 + 12 | 09| | |
| + 13) | | | |
|________________________________________________|___|____________|____________|
| I. STOCURI | 10| | |
|________________________________________________|___|____________|____________|
| II. CREANE*) | 11| | |
|________________________________________________|___|____________|____________|
| III. INVESTIII FINANCIARE PE TERMEN SCURT | 12| | |
|________________________________________________|___|____________|____________|
| IV. CASA I CONTURI LA BNCI | 13| | |
|________________________________________________|___|____________|____________|
| C. CHELTUIELI N AVANS | 14| | |
|________________________________________________|___|____________|____________|
| D. DATORII: SUMELE CARE TREBUIE PLTITE NTR-O | 15| | |
| PERIOAD DE PN LA UN AN**) | | | |
|________________________________________________|___|____________|____________|
| E. ACTIVE CIRCULANTE NETE, RESPECTIV DATORII | 16| | |
| CURENTE NETE (rd. 09 + 14 - 15 - 22) | | | |
|________________________________________________|___|____________|____________|
| F. TOTAL ACTIVE MINUS DATORII CURENTE (rd. 01 +| 17| | |
| 16 - 21) | | | |
|________________________________________________|___|____________|____________|
| G. DATORII: SUMELE CARE TREBUIE PLTITE NTR-O | 18| | |
| PERIOAD MAI MARE DE UN AN**) | | | |
|________________________________________________|___|____________|____________|
| H. PROVIZIOANE PENTRU RISCURI I CHELTUIELI | 19| | |
|________________________________________________|___|____________|____________|
| I. VENITURI N AVANS (rd. 21 + 22) | 20| | |
|________________________________________________|___|____________|____________|
| - subvenii pentru investiii | 21| | |
|________________________________________________|___|____________|____________|
| - venituri nregistrate n avans | 22| | |
|________________________________________________|___|____________|____________|
| J. CAPITALURI PROPRII - TOTAL | 23| | |
| (rd. 24 + 25 + 26 + 27 - 28 + 44 - 45 - 52) | | | |
|________________________________________________|___|____________|____________|
| I. CAPITAL | 24| | |
|________________________________________________|___|____________|____________|
| II. REZERVE DIN REEVALUARE | 25| | |
|________________________________________________|___|____________|____________|
| III. REZERVE | 26| | |
|________________________________________________|___|____________|____________|
| IV. REZULTATUL REPORTAT REPREZENTND |Sold C| 27| | |
| EXCEDENTUL/PROFITUL | | | | |
| rd. (29 + 31 + 33 + 35 + 37 + 39 + 41 + | | | | |
| 42) - (30 + 32 + 34 + 36 + 38 + 40 + 43)| | | | |
|_________________________________________|______|___|____________|____________|
| SAU DEFICITUL/PIERDEREA REPORTAT() |Sold D| 28| | |
| rd. (30 + 32 + 34 + 36 + 38 + 40 + 43) -| | | | |
| (29 + 31 + 33 + 35 + 37 + 39 + 41 + 42) | | | | |
|_________________________________________|______|___|____________|____________|
| Rezultatul reportat reprezentnd |Sold C| 29| | |
| excedentul nerepartizat sau deficitul |______|___| | |
| neacoperit privind activitile fr |Sold D| 30| | |
| scop patrimonial | | | | |
|_________________________________________|______|___|____________|____________|
| excedentul nerepartizat sau deficitul |______|___|____________|____________|
| neacoperit privind activitile cu |Sold D| 32| | |
| destinaie special | | | | |
|_________________________________________|______|___|____________|____________|
| profitul nerepartizat sau pierderea |______|___|____________|____________|
| neacoperit privind activitile |Sold D| 34| | |
| economice | | | | |
|_________________________________________|______|___|____________|____________|
| Rezultatul reportat provenit din |Sold C| 35| | |
| corectarea erorilor contabile privind |______|___|____________|____________|
| activitile fr scop patrimonial***) |Sold D| 36| | |
|_________________________________________|______|___|____________|____________|
| activitile cu destinaie special***) |Sold D| 38| | |
|_________________________________________|______|___|____________|____________|
| activitile economice***) |Sold D| 40| | |
|_________________________________________|______|___|____________|____________|
| surplusul realizat din rezerve din | | | | |
| reevaluare privind activitile | | | | |
| economice***) | | | | |
|_________________________________________|______|___|____________|____________|
| Alte elemente de rezultat reportat |Sold C| 42| | |
| reprezentnd excedentul sau pierderea |______|___|____________|____________|
| privind activitile economice***) |Sold D| 43| | |
|_________________________________________|______|___|____________|____________|
| V. EXCEDENTUL/PROFITUL EXERCIIULUI |Sold C| 44| | |
| FINANCIAR | | | | |
| rd. (46 + 48 + 50) - (47 + 49 + 51) | | | | |
|_________________________________________|______|___|____________|____________|
| SAU DEFICITUL/PIERDEREA EXERCIIULUI |Sold D| 45| | |
| FINANCIAR | | | | |
| rd. (47 + 49 + 51) - (46 + 48 + 50) | | | | |
|_________________________________________|______|___|____________|____________|
| Excedent privind activitile fr scop |Sold C| 46| | |
| patrimonial sau | | | | |
|_________________________________________|______|___|____________|____________|
| Deficit privind activitile fr scop |Sold D| 47| | |
| patrimonial | | | | |
|_________________________________________|______|___|____________|____________|
| Excedent privind activitile cu |Sold C| 48| | |
| destinaie special sau | | | | |
|_________________________________________|______|___|____________|____________|
| Deficit privind activitile cu |Sold D| 49| | |
| destinaie special | | | | |
|_________________________________________|______|___|____________|____________|
| Profit privind activitile economice |Sold C| 50| | |
| sau | | | | |
|_________________________________________|______|___|____________|____________|
| Pierdere privind activitile economice |Sold D| 51| | |
|_________________________________________|______|___|____________|____________|
| REPARTIZAREA EXCEDENTULUI/PROFITULUI | 52| | |
| (rd. 53 + 54) | | | |
|________________________________________________|___|____________|____________|
| Repartizarea excedentului privind activitile | 53| | |
| fr scop patrimonial | | | |
|________________________________________________|___|____________|____________|
| Repartizarea profitului privind activitile | 54| | |
| economice | | | |
|________________________________________________|___|____________|____________|
| FONDUL SOCIAL AL MEMBRILOR CASELOR DE AJUTOR | 55| | |
| RECIPROC (CAR) | | | |
|________________________________________________|___|____________|____________|
| FONDUL PENTRU AJUTOR N CAZ DE DECES AL | 56| | |
| MEMBRILOR CASELOR DE AJUTOR RECIPROC (CAR) | | | |
|________________________________________________|___|____________|____________|
| FONDUL DE RULMENT AL MEMBRILOR ASOCIAIILOR DE | 57| | |
| PROPRIETARI | | | |
|________________________________________________|___|____________|____________|
| ALTE FONDURI PRIVIND ACTIVITILE FR SCOP | 58| | |
| PATRIMONIAL | | | |
|________________________________________________|___|____________|____________|
| CAPITALURI TOTAL rd. (23 + 55 + 56 + 57 + 58) | 59| | |
|________________________________________________|___|____________|____________|
| Patrimoniul privat (ct. 107)*1) | 60| | |
|________________________________________________|___|____________|____________|
*) Solduri debitoare ale conturilor respective
**) Solduri creditoare ale conturilor respective
***) Contul 1174 - analitic distinct
*1) Se va completa de ctre persoanele juridice fr scop patrimonial 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, cu

Semntura .........................
profesional
2. Contul rezultatului exerciiului*) care se ntocmete de persoanele juridice fr scop

patrimonial care desfoar activiti economice, precum i de persoanele juridice fr scop
patrimonial de utilitate public are urmtoarea structur:
------------
*) Contul rezultatului exerciiului este reprodus n facsimil.
CONTUL REZULTATULUI EXERCIIULUI

la data de .................
Formularul 20/1 - lei -

______________________________________________________________________________
| DENUMIREA INDICATORILOR | Nr.|Prevederi| Exerciiul |
| | rd.|anuale | financiar |
| | | |__________________|
| | | |precedent|ncheiat|
|____________________________________________|____|_________|_________|________|
| A | B | 1 | 2 | 3 |
|____________________________________________|____|_________|_________|________|
|I | Venituri din activitile fr scop | 01 | | | |
| | patrimonial - TOTAL (rd. 02 la 16) | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din cotizaiile membrilor i| 02 | | | |
| | contribuiile bneti sau n natur | | | | |
| | ale membrilor i simpatizanilor | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din taxele de nregistrare | 03 | | | |
| | stabilite potrivit legislaiei n | | | | |
| | vigoare | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din donaii | 04 | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din sumele sau bunurile | 05 | | | |
| | primite prin sponsorizare | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din dobnzile obinute din | 06 | | | |
| | plasarea disponibilitilor rezultate| | | | |
| | din activitile fr scop | | | | |
| | patrimonial | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din dividendele obinute din| 07 | | | |
| | plasarea disponibilitilor rezultate| | | | |
| | din activitile fr scop | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri pentru care se datoreaz | 08 | | | |
| | impozit pe spectacole | | | | |
| |______________________________________|____|_________|_________|________|
| | Resurse obinute de la bugetul de | 09 | | | |
| | stat i/sau de la bugetele locale i | | | | |
| | subvenii pentru venituri | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din aciuni ocazionale, | 10 | | | |
| | utilizate n scop social sau | | | | |
| | profesional, potrivit statutului de | | | | |
| | organizare i funcionare | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri rezultate din cedarea | 11 | | | |
| | activelor corporale aflate n | | | | |
| | proprietatea persoanelor juridice | | | | |
| | fr scop patrimonial, altele dect | | | | |
| | cele care sunt sau au fost folosite | | | | |
| | n activitatea economic | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din cote-pri primite | 12 | | | |
| | potrivit statutului | | | | |
| |______________________________________|____|_________|_________|________|
| | Ajutoare i mprumuturi | 13 | | | |
| | nerambursabile din ar i din | | | | |
| | strintate i subvenii pentru | | | | |
| | venituri | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din despgubiri de asigurare| 14 | | | |
| | - pagube i din subvenii pentru | | | | |
| | evenimente extraordinare i altele | | | | |
| | similare | | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din diferene de curs | 15 | | | |
| | valutar rezultate din activitile | | | | |
| | fr scop patrimonial, venituri din | | | | |
| | provizioane i ajustri pentru | | | | |
| | depreciere privind activitatea de | | | | |
| | exploatare, venituri financiare din | | | | |
| | ajustri pentru pierderea de valoare,| | | | |
| | venituri obinute din vize, taxe i | | | | |
| | penaliti sportive sau din | | | | |
| | participarea la competiii i | | | | |
| | demonstraii sportive i venituri | | | | |
| | obinute din reclam i publicitate | | | | |
| | potrivit legislaiei n vigoare | | | | |
| |______________________________________|____|_________|_________|________|
| | Alte venituri din activitile fr | 16 | | | |
| | scop patrimonial | | | | |
|_____|______________________________________|____|_________|_________|________|
|II | Cheltuieli privind activitile fr | 17 | | | |
| | scop patrimonial - TOTAL (rd. 18 + 19| | | | |
| | + 20 + 22 + 23 + 25 + 28 + 31 + 32) | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli privind stocurile | 18 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu lucrrile i serviciile| 19 | | | |
| | executate de teri | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu alte servicii executate| 20 | | | |
| | de teri | | | | |
| | - total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli cu colaboratorii | 21 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu alte impozite, taxe i | 22 | | | |
| | vrsminte asimilate | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu personalul - total, din| 23 | | | |
| | care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli privind asigurrile i | 24 | | | |
| | protecia social | | | | |
| |______________________________________|____|_________|_________|________|
| | Alte cheltuieli de exploatare - | 25 | | | |
| | total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cotizaii i contribuii datorate | 26 | | | |
| | de persoana juridic fr scop | | | | |
| |______________________________________|____|_________|_________|________|
| | - ajutoare i mprumuturi | 27 | | | |
| | nerambursabile transferate altor | | | | |
| | persoane juridice fr scop | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli financiare - total, din | 28 | | | |
| | care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli din diferene de curs | 29 | | | |
| | valutar | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli privind dobnzile | 30 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli privind calamitile i | 31 | | | |
| | alte evenimente extraordinare | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu amortizrile, | 32 | | | |
| | provizioanele i ajustrile pentru | | | | |
| | depreciere sau pierdere de valoare | | | | |
| | (rd. 33 + 34) - total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli de exploatare privind | 33 | | | |
| | amortizrile, provizioanele i | | | | |
| | ajustrile pentru depreciere | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli financiare privind | 34 | | | |
| | amortizrile i ajustrile pentru | | | | |
| | pierdere de valoare | | | | |
|_____|______________________________________|____|_________|_________|________|
|III | Rezultatul activitilor fr scop | | | | |
| |______________________________________|____|_________|_________|________|
| | Excedent (rd. 01 - 17) | 35 | | | |
| |______________________________________|____|_________|_________|________|
| | Deficit (rd. 17 - 01) | 36 | | | |
|_____|______________________________________|____|_________|_________|________|
|IV | Venituri din activitile cu | 37 | | | |
| | destinaie special - TOTAL | | | | |
|_____|______________________________________|____|_________|_________|________|
|V | Cheltuieli privind activitile cu | 38 | | | |
| | destinaie special - TOTAL | | | | |
|_____|______________________________________|____|_________|_________|________|
|VI | Rezultatul activitilor cu | | | | |
| | destinaie special | | | | |
| |______________________________________|____|_________|_________|________|
| | Excedent (rd. 37 - 38) | 39 | | | |
| |______________________________________|____|_________|_________|________|
| | Deficit (rd. 38 - 37) | 40 | | | |
|_____|______________________________________|____|_________|_________|________|
|VII | Venituri din activitile economice -| 41 | | | |
| | TOTAL | | | | |
| | (rd. 42 + 44 - 45 + 46 + 47 + 48 + 49| | | | |
| | + 53) | | | | |
| |______________________________________|____|_________|_________|________|
| | Cifra de afaceri (conturi din grupa | 42 | | | |
| | 70) - total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - venituri din vnzarea mrfurilor | 43 | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri aferente costurilor| Sold C | 44 | | | |
| | stocurilor de produse | | | | | |
| |_____________________________|________|____|_________|_________|________|
| | Venituri aferente costurilor| Sold D | 45 | | | |
| | stocurilor de produse Sold | | | | | |
| |_____________________________|________|____|_________|_________|________|
| | Venituri din producia de imobilizri| 46 | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din subvenii de exploatare | 47 | | | |
| |______________________________________|____|_________|_________|________|
| | Alte venituri din exploatare | 48 | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri financiare - total, din | 49 | | | |
| | care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - venituri din diferene de curs | 50 | | | |
| | valutar | | | | |
| |______________________________________|____|_________|_________|________|
| | - venituri din dobnzi | 51 | | | |
| |______________________________________|____|_________|_________|________|
| | - alte venituri financiare | 52 | | | |
| |______________________________________|____|_________|_________|________|
| | Venituri din provizioane i ajustri | 53 | | | |
| | pentru depreciere sau pierdere de | | | | |
| | valoare | | | | |
|_____|______________________________________|____|_________|_________|________|
|VIII | Cheltuieli privind activitile | 54 | | | |
| | economice - TOTAL | | | | |
| | (rd. 55 + 57 + 58 + 60 + 61 + 63 + 64| | | | |
| | + 68 + 71) | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli privind stocurile - total,| 55 | | | |
| | din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli privind mrfurile | 56 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu serviciile executate de| 57 | | | |
| | teri | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu alte servicii executate| 58 | | | |
| | de teri - total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli cu colaboratorii | 59 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu alte impozite, taxe i | 60 | | | |
| | vrsminte asimilate | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu personalul - total, din| 61 | | | |
| | care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli privind asigurrile i | 62 | | | |
| | protecia social | | | | |
| |______________________________________|____|_________|_________|________|
| | Alte cheltuieli de exploatare | 63 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli financiare - total, din | 64 | | | |
| | care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli din diferene de curs | 65 | | | |
| | valutar | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli privind dobnzile | 66 | | | |
| |______________________________________|____|_________|_________|________|
| | - alte cheltuieli financiare | 67 | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu amortizrile, | 68 | | | |
| | provizioanele i ajustrile pentru | | | | |
| | depreciere sau pierdere de valoare | | | | |
| | (rd. 69 + 70) - total, din care: | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli de exploatare privind | 69 | | | |
| | amortizrile, provizioanele i | | | | |
| | ajustrile pentru depreciere | | | | |
| |______________________________________|____|_________|_________|________|
| | - cheltuieli financiare privind | 70 | | | |
| | amortizrile i ajustrile pentru | | | | |
| | pierdere de valoare | | | | |
| |______________________________________|____|_________|_________|________|
| | Cheltuieli cu impozitul pe profit | 71 | | | |
|_____|______________________________________|____|_________|_________|________|
|IX | Rezultatul activitilor economice | | | | |
| |______________________________________|____|_________|_________|________|
| | Profit (rd. 41 - 54) | 72 | | | |
| |______________________________________|____|_________|_________|________|
| | Pierdere (rd. 54 - 41) | 73 | | | |
|_____|______________________________________|____|_________|_________|________|
|X | Venituri totale (rd. 01 + 37 + 41) | 74 | | | |
|_____|______________________________________|____|_________|_________|________|
|XI | Cheltuieli totale (rd. 17 + 38 + 54) | 75 | | | |
|_____|______________________________________|____|_________|_________|________|
|XII | Excedent/Profit (rd. 74 - 75) | 76 | | | |
|_____|______________________________________|____|_________|_________|________|
| | Deficit/Pierdere (rd. 75 - 74) | 77 | | | |
|_____|______________________________________|____|_________|_________|________|
Semntura ________________________
profesional
3. Bilanul prescurtat*1) care se ntocmete de ctre organizaiile patronale i sindicale, precum

i alte persoane juridice fr scop patrimonial, care nu desfoar activiti economice, are
urmtoarea structur:
------------
*1) Bilanul prescurtat este reprodus n facsimil.
Activiti desfurate:
- Fr scop patrimonial
Cod clas CAEN |_|_|_|_|
Judeul _____________________|_|_| Efectivul de personal |_|_|_|_|
Entitate _________________________ - Economice Cod clas CAEN |_|_|_|_|
Adresa: localitatea ______________ Efectivul de personal |_|_|_|_|
sectorul ________ - Durata efectiv de funcionare n
str. __________________, nr. ______ anul ......... (n luni) |_|_|
bl. ______, sc. ______, ap. _______ Codul de nregistrare
Telefon _________ Fax _____________ fiscal |_|_|_|_|_|_|_|_|_|
BILAN PRESCURTAT
la data de ...................
Formularul 10 - lei -
______________________________________________________________________________
| DENUMIREA INDICATORILOR | Nr.| Sold la: |
| | rd.|_________________________|
| | |nceputul |Sfritul |
| | |exerciiului|exerciiului|
| | |financiar |financiar |
|_______________________________________________|____|____________|____________|
| A | B | 1 | 2 |
|_______________________________________________|____|____________|____________|
| A. ACTIVE IMOBILIZATE | | | |
|_______________________________________________|____|____________|____________|
| I. IMOBILIZRI NECORPORALE (ct. 201 + 203 + | 01 | | |
| 205 + 207 + 208 + 233 + 234 - 280 - 290 - | | | |
| 293*) | | | |
|_______________________________________________|____|____________|____________|
| II. IMOBILIZRI CORPORALE (ct. 211 + 212 + 213| 02 | | |
| + 214 + 231 + 232 - 281 - 291 - 293*) | | | |
|_______________________________________________|____|____________|____________|
| III. IMOBILIZRI FINANCIARE | 03 | | |
| (ct. 261 + 263 + 265 + 267* - 296*) | | | |
|_______________________________________________|____|____________|____________|
| ACTIVE IMOBILIZATE - TOTAL (rd. 01 + 02 + 03) | 04 | | |
|_______________________________________________|____|____________|____________|
| B. ACTIVE CIRCULANTE | | | |
|_______________________________________________|____|____________|____________|
| I. STOCURI (ct. 301 + 302 + 303 +/- 308 + 331 | 05 | | |
| + 332 + 341 + 345 + 346 +/- 348 + 351 + 354 + | | | |
| 356 + 357 + 358 + 361 +/- 368 + 371 +/- 378 + | | | |
| 381 +/- 388 - 391 - 392 - 393 - 394 - 395 - | | | |
| 396 - 397 - 398 + 4091 - 4428) | | | |
|_______________________________________________|____|____________|____________|
| II. CREANE (ct. 267* - 296* + 4092 + 411 + | 06 | | |
| 413 + 418 + 425 + 4282 + 431** + 437** + 4382 | | | |
| + 441** + 4424 + 4428** + 444** + 445 + 446** | | | |
| + 447** + 4482 + 451** + 453** + 4582 + 461 + | | | |
| 473** - 491 - 495 - 496 + 5187) | | | |
|_______________________________________________|____|____________|____________|
| III. INVESTIII FINANCIARE PE TERMEN SCURT | 07 | | |
| (ct. 501 + 505 + 506 + 508 + 5113 + 5114 - 591| | | |
| - 595 - 596 - 598) | | | |
|_______________________________________________|____|____________|____________|
| IV. CASA I CONTURI LA BNCI (ct. 5112 + 512 +| 08 | | |
| 531 + 532 + 541 + 542 + 550) | | | |
|_______________________________________________|____|____________|____________|
| ACTIVE CIRCULANTE TOTAL (rd. 05 + 06 + 07 + | 09 | | |
| 08) | | | |
|_______________________________________________|____|____________|____________|
| C. CHELTUIELI N AVANS (ct. 471) | 10 | | |
|_______________________________________________|____|____________|____________|
| D. DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| 11 | | |
| PERIOAD DE PN LA UN AN (ct. 161 + 162 + 166| | | |
| + 167 + 168 - 169 + 269 + 401 + 403 + 404 + | | | |
| 405 + 408 + 419 + 421 + 422 + 423 + 424 + 426 | | | |
| + 427 + 4281 + 431*** + 437*** + 4381 + 441***| | | |
| + 4423 + 4428*** + 444*** + 446*** + 447*** + | | | |
| 4481 + 451*** + 453*** + 4581 + 462 + 473*** +| | | |
| 509 + 5186 + 519) | | | |
|_______________________________________________|____|____________|____________|
| E. ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE| 12 | | |
| (rd. 09 + 10 - 11 - 18) | | | |
|_______________________________________________|____|____________|____________|
| F. TOTAL ACTIVE MINUS DATORII CURENTE | 13 | | |
| (rd. 04 + 12 - 17) | | | |
|_______________________________________________|____|____________|____________|
| G. DATORII: SUMELE CARE TREBUIE PLTITE NTR-O| 14 | | |
| PERIOAD MAI MARE DE UN AN (ct. 161 + 162 + | | | |
| 166 + 167 + 168 - 169 + 269 + 401 + 403 + 404 | | | |
| + 405 + 408 + 419 + 421 + 422 + 423 + 424 + | | | |
| 426 + 427 + 4281 + 431*** + 437*** + 4381 + | | | |
| 441*** + 4423 + 4428*** + 444*** + 446*** + | | | |
| 447*** + 4481 + 451*** + 453*** + 4581 + 462 +| | | |
| 473*** + 509 + 5186 + 519) | | | |
|_______________________________________________|____|____________|____________|
| H. PROVIZIOANE (ct. 151) | 15 | | |
|_______________________________________________|____|____________|____________|
| I. VENITURI N AVANS (rd. 17 + 18), din care: | 16 | | |
|_______________________________________________|____|____________|____________|
| Subvenii pentru investiii (ct. 131 + 132 + | 17 | | |
| 133 + 134 + 138) | | | |
|_______________________________________________|____|____________|____________|
| Venituri nregistrate n avans (ct. 472) | 18 | | |
|_______________________________________________|____|____________|____________|
| J. CAPITAL I REZERVE | | | |
|_______________________________________________|____|____________|____________|
| I. CAPITAL (ct. 101) | 19 | | |
|_______________________________________________|____|____________|____________|
| II. REZERVE DIN REEVALUARE (ct. 105) | 20 | | |
|_______________________________________________|____|____________|____________|
| III. REZERVE (ct. 106) | 21 | | |
|_______________________________________________|____|____________|____________|
| IV. REZULTATUL REPORTAT |Sold C (ct. 117)| 22 | | |
| REPREZENTND EXCEDENTUL/ | | | | |
| PROFITUL SAU | | | | |
|______________________________|________________|____|____________|____________|
| DEFICITUL/PIERDEREA |Sold D (ct. 117)| 23 | | |
| REPORTAT() | | | | |
|______________________________|________________|____|____________|____________|
| V. EXCEDENTUL/PROFITUL SAU |Sold C (ct. 121)| 24 | | |
|______________________________|________________|____|____________|____________|
| DEFICITUL/PIERDEREA |Sold D (ct. 121)| 25 | | |
| EXERCIIULUI FINANCIAR | | | | |
|______________________________|________________|____|____________|____________|
| REPARTIZAREA EXCEDENTULUI/PROFITULUI (ct. 129)| 26 | | |
| (rd. 27 + 28) | | | |
|_______________________________________________|____|____________|____________|
| Repartizarea excedentului privind activitile| 27 | | |
| fr scop patrimonial (ct. 1291.01) | | | |
|_______________________________________________|____|____________|____________|
| Repartizarea profitului privind activitile | 28 | | |
| economice (ct. 1292)*1) | | | |
|_______________________________________________|____|____________|____________|
| CAPITALURI PROPRII - TOTAL (rd. 19 + 20 + 21 +| 29 | | |
| 22 - 23 + 24 - 25 - 26) | | | |
|_______________________________________________|____|____________|____________|
| Fondul social al membrilor Caselor de Ajutor | 30 | | |
| Reciproc (CAR) (ct. 113) | | | |
|_______________________________________________|____|____________|____________|
| Fondul pentru ajutor n caz de deces al | 31 | | |
| membrilor Caselor de Ajutor Reciproc (CAR) | | | |
| (ct. 114) | | | |
|_______________________________________________|____|____________|____________|
| Fondul de rulment al membrilor asociaiilor de| 32 | | |
| proprietari (ct. 115) | | | |
|_______________________________________________|____|____________|____________|
| Alte fonduri privind activitile fr scop | 33 | | |
| patrimonial (ct. 116) | | | |
|_______________________________________________|____|____________|____________|
| CAPITALURI TOTAL | 34 | | |
| rd. (29 + 30 + 31 + 32 + 33) | | | |
|_______________________________________________|____|____________|____________|
| Patrimoniul privat (ct. 107)*2) | 35 | | |
|_______________________________________________|____|____________|____________|
* Conturi de repartizat dup natura elementelor respective
** Solduri debitoare ale conturilor respective
*** Solduri creditoare ale conturilor respective
*1) Acest rnd se va completa numai de ctre organizaiile patronale i
sindicale.
*2) Se va completa de ctre persoanele juridice fr scop patrimonial 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, cu

Semntura ________________________
profesional
4. Persoanele juridice fr scop patrimonial care au utilizat pentru activitile economice

desfurate conturile din Planul de conturi general cuprins n 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,
completeaz situaiile financiare anuale pe baza informaiilor corespunztoare elementelor
prezentate n aceste situaii.

Omfp 166 2017

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ORDIN Nr.

166/2017 din 25 ianuarie 2017

ministrul finanelor publice emite urmtorul ordin:

15. La capitolul 16 "Funciunea conturilor" se elimin funciunea contului 8031 "Imobilizri

Ministrul finanelor publice,

Bucureti, 25 ianuarie 2017.

Principalele aspecte legate de ntocmirea i depunerea situaiilor financiare anuale

II. Cerine privind ntocmirea i depunerea situaiilor financiare anuale

B. Pentru entitile crora le sunt incidente Reglementrile contabile conforme cu Standardele

V. Nomenclator - forme de proprietate

20 PROPRIETATE MIXT*5) (cu capital de stat i privat - sub 50%, 50% i

PROPRIETATE MIXT (cu capital de stat - sub 50%)

30 PROPRIETATE INDIVIDUAL - PRIVAT (cu capital: privat autohton, privat

50 PROPRIETATE OBTEASC (societi aparinnd organizaiilor i

VI. Formatul electronic al situaiilor financiare anuale

Sistemul de raportare contabil anual la 31 decembrie

II. Cerine privind ntocmirea i depunerea raportrilor contabile anuale ncheiate la 31

III. Termenul de depunere a raportrilor contabile anuale la unitile teritoriale ale

IV. Structura formularelor cuprinse n raportrile contabile anuale la 31 decembrie

Judeul _____________________|_|_| Activitatea preponderent

SITUAIA ACTIVELOR, DATORIILOR I CAPITALURILOR PROPRII

SITUAIA VENITURILOR I CHELTUIELILOR

La rndul 23 - se cuprind i drepturile colaboratorilor, stabilite potrivit

III. Termenul de depunere a raportrilor contabile anuale ntocmite la 31 decembrie de ctre

IV. Structura formularelor cuprinse n raportrile contabile anuale ntocmite la 31 decembrie

Judeul _____________________|_|_| Activitatea preponderent

SITUAIA ACTIVELOR, DATORIILOR I CAPITALURILOR PROPRII

SITUAIA VENITURILOR I CHELTUIELILOR

La rndul 25 - se cuprind i drepturile colaboratorilor, stabilite potrivit

SITUAIA ACTIVELOR IMOBILIZATE

SITUAIA AMORTIZRII ACTIVELOR IMOBILIZATE

SITUAIA AJUSTRILOR PENTRU DEPRECIERE

Numele i prenumele ................. Numele i prenumele ...............

*1) Se vor include chiriile pltite pentru terenuri ocupate (culturi

Numele i prenumele ................. Numele i prenumele ...............

SITUAIA ACTIVELOR IMOBILIZATE

SITUAIA AMORTIZRII ACTIVELOR IMOBILIZATE

SITUAIA AJUSTRILOR PENTRU DEPRECIERE

Numele i prenumele _______________ Numele i prenumele _______________

Structura componentelor situaiilor financiare anuale ntocmite de persoanele juridice fr

1. Bilanul*) care se ntocmete de ctre persoanele juridice fr scop patrimonial care

Formularul 10/1 - lei -

Numele i prenumele ................. Numele i prenumele ...............

2. Contul rezultatului exerciiului*) care se ntocmete de persoanele juridice fr scop

CONTUL REZULTATULUI EXERCIIULUI

Formularul 20/1 - lei -

3. Bilanul prescurtat*1) care se ntocmete de ctre organizaiile patronale i sindicale, precum

Numele i prenumele _____________ Numele i prenumele ______________

4. Persoanele juridice fr scop patrimonial care au utilizat pentru activitile economice

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Numele i prenumele _ Numele i prenumele _

Numele i prenumele _ Numele i prenumele __