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Chart of accounts

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2 Chart of Accounts

ncepnd cu 1 ianuarie 2010 a intrat n vigoare OMFP From 1 January 2010, OMFP 3055/2009 is applied. Le 1er Janvier 2010, est entr en vigueur lOrdre du
3055/ 2009 care prezint un nou plan de conturi, This presents a new chart of accounts as well as the Ministre des Finances Publiques (OMFP) 3055/2009
prezentat mai jos, ct i urmtoarele aspecte: following: qui introduit un nouveau plan de comptes prsent ci-
1. Reglementrile contabile sunt conforme cu 1.The Accounting Regulations complying with the aprs ainsi que ce qui suit :
Directiva a IV-a a Comunitilor Economice Europene i Fourth EEC Directive and the Sevenths EEC Directive. 1.Les rglementations comptables sont en conformit
Directiva a VII-a a Comunitilor Economice Europene. avec la IVme Directive de la Communaut Economique
2. Size criteria for preparing the Financial State- Europenne (CEE) et la VIIme Directive de la CEE.
2. Criterii de mrime pentru ntocmirea Situaiilor ments: 2.Critres de taille pour la prparation dEtats Finan-
Financiare. Astfel: a) Legal persons which at the date of the balance ciers :
a) Persoanele juridice care la data bilanului depesc sheet comply with two out of the three criteria (size a) Les personnes morales qui, la date du bilan,
limitele a dou dintre urmtoarele 3 criterii, denumite n criteria): dpassent deux des trois critres suivants :
continuare criterii de mrime: - total assets: 3.650.000 EUR; - total actif : 3.650.000 euro
- total active: 3.650.000 euro; - net turnover: 7.300.000 EUR; - chiffre daffaires net : 7.300.000 euro
- cifra de afaceri net: 7.300.000 euro; - average number of employees during the financial - nombre moyen de salaris durant lexercice finan-
- numr mediu de salariai n cursul exerciiului year: 50; cier : 50
financiar: 50 should prepare annual financial statements consist- prparent des tats financiers annuels qui consistent
ntocmesc situaii financiare anuale care cuprind: ing of: en :
- bilan; - balance sheet; - bilan;
- cont de profit i pierdere; - profit and loss account; - compte de rsultat;
- situaia modificrilor capitalului propriu; - statement of changes in equity; - tableau de variation des capitaux propres;
- situaia fluxurilor de numerar; - cash flow statement; - tat des flux de trsorerie;
- note explicative la situaiile financiare anuale. - notes to the annual financial statements. - notes explicatives aux tats financiers annuels.
b) Persoanele juridice care la data bilanului nu b) Legal persons who on their balance sheet dates do b) Les personnes morales qui, la date du bilan, ne
depesc limitele a dou dintre criteriile de mrime not exceed the limits of two of the three size criteria dpassent pas 2 des critres de taille prparent des
prevzute mai sus ntocmesc situaii financiare anuale mentioned above, prepare simplified annual financial tats financiers annuels simplifis comprenant :
simplificate care cuprind: statements consisting of: - bilan simplifi
- bilan prescurtat; - abridged balance sheet; - compte de rsultat
- cont de profit i pierdere; - profit and loss account;
Chart of Accounts 3

- note explicative la situaiile financiare anuale - notes on the simplified annual financial state- - notes explicatives aux tats financiers annuels
simplificate. Opional, ele pot ntocmi situaia ments. Optionally, the legal persons may prepare simplifis. Sur option, elles prparent le tableau de
modificrilor capitalului propriu i/sau situaia the statement of changes in equity or the cash variation des capitaux propres et/ou ltat des flux de
fluxurilor de numerar. flow statement. trsorerie.
3. Auditarea situaiilor financiare 3. Auditing of the financial statements 3. Audit des tats financiers
Situaiile financiare anuale ntocmite de persoanele The annual financial statements prepared by the legal Les tats financiers annuels prpars par les personnes
juridice care depesc limitele a dou dintre cele 3 persons which comply with two out of the three size morales qui dpassent 2 des 3 critres sont audits
criterii sunt auditate, potrivit legii. criteria are to be audited in accordance with the law conformment la loi.
Fac obiectul auditului statutar i situaiile financiare provisions. Les tats financiers annuels prpars par les entits
anuale ntocmite de persoanele juridice de interes The financial statements of the public interest enti- dintrt public telles que dfinies par la loi sont gale-
public, astfel cum sunt definite potrivit legii. ties, as are they defined by the law, are to be audited. ment audits.
Situaiile financiare anuale simplificate sunt verificate Simplified financial statements are verified in accor- Les tats financiers annuels simplifis sont vrifis
potrivit legii. dance with the law. conformment la loi.
4. Situaiile financiare anuale consolidate sunt 4. Consolidated financial statements are prepared 4.Les tats financiers annuels consolids sont
elaborate n conformitate cu Reglementrile contabile in accordance with the Accounting Regulations prpars selon les rglementations comptables con-
conforme cu Directiva a VII-a a Comunitilor complying with the Sevenths EEC Directive. A parent formes la VIIime Directive de la CEE. Une socit-
Economice Europene. O societate-mam este scutit company may be exempted from the obligation to mre est dispense de prparer des tats financiers
de la ntocmirea situaiilor financiare anuale consolidate prepare consolidated financial statements if as at the annuels consolids si, la date du bilan consolid, les
dac, la data bilanului consolidat, societile comerciale balance sheet date of a parent the entities to be con- socits commerciales qui seront consolides ne dpas-
care urmeaz sa fie consolidate nu depesc mpreun, solidated do not together, on the basis of their latest sent pas ensemble sur la base de leurs plus rcents
pe baza celor mai recente situaii financiare anuale ale financial statements, exceed the limits of two of the tats financiers annuels 2 des critres suivants :
acestora, limitele a dou dintre urmtoarele 3 criterii: following three criteria: - total actif : 17.520.000 euro
- total active: 17.520.000 euro; - total assets: 17.520.000 EUR, - chiffre daffaires net : 35.040.000 euro
- cifra de afaceri net: 35.040.000 euro; - net turnover: 35.040.000 EUR, - nombre moyen de salaris durant lexercice finan-
- numr mediu de salariai n cursul exerciiului - average number of employees during the finan- cier : 250
financiar: 250 cial year: 250 LOMFP 3055/2009 a t modifi et complt par OMFP
Ordinul 3055/2009 a fost modificat i completat OMFP 3055/2009 was amended by OMFP 2869/2010, 2869/2010, OMFP 2239/2011, OMFP 2382/2011, OMFP
de OMFP 2869/2010, OMFP 2239/2011, OMFP OMFP 2239/2011, OMFP 2382/2011, OMFP 1118/2012 1118/2012, OMFP 1690/2012, OMFP 1898/2013 et par
2382/2011, OMFP 1118/2012 i de OMFP 1690/2012, and by OMFP 1690/2012, OMFP 1898/2013, OMFP OMFP 2067/2013.
OMFP 1898/2013, OMFP 2067/2013. 2067/2013.
4 Chart of Accounts

Clasa 1 Conturi de capitaluri Class 1 Capital accounts Classe 1 Comptes de capitaux


10 Capital i rezerve1 10 Capital and reserves1 10 Capital et rserves1
101 Capital1 101 Capital1 101 Capital1
1011 Capital subscris nevrsat 1011 Subscribed capital not paid 1011 Capital souscrit non vers
1012 Capital subscris vrsat 1012 Subscribed capital paid 1012 Capital souscrit - vers
1015 Patrimoniul regiei 1015 Patrimony (autonomous public sector entities) 1015 Patrimoine des rgies
1016 Patrimoniul public2 1016 Public patrimony2 1016 Patrimoine public2
1018 Patrimoniul institutelor naionale de 1018 N ational institutes of research and 1018 Patrimoine des instituts nationaux de
cercetare-dezvoltare recherche et dveloppement
development patrimony 104 Primes lies au capital social
104 Prime de capital 104 Premium related to capital 1041 Primes dmission
1041 Prime de emisiune 1041 Share premium 1042 Primes de fusion
1042 Prime de fuziune/divizare 1042 Merger premium 1043 Primes dapport
1043 Prime de aport 1043 Share premium contribution in kind  1044 Primes de conversion dobligations
1044 Prime de conversie a obligaiunilor n aciuni 1044 Debenture conversion premium en actions
105 Rezerve din reevaluare 105 Revaluation reserve 105 Rserves de rvaluation
106 Rezerve 106 Reserves 106 Rserves
1061 Rezerve legale 1061 Legal reserve 1061 Rserve lgale
1063 Rezerve statutare sau contractuale 1063 Statutory or contractual capital reserve 1063 Rserves statutaires ou contractuelles
1064 Rezerve de valoare just3 1064 Fair value reserve3 1064 Rserves de valeur juste3
 1065 Rezerve reprezentnd surplusul realizat din  1065 Reserve representing the revaluation  1065 Rserves reprsentant lexcdent de
rezerve din reevaluare reserve surplus rserves de rvaluation
1067 Rezerve din diferene de curs valutar n 1067 Reserves from foreign exchange differences 1067 Rserves provenant des diffrences
in respect to a net investment in a foreign entity3 de change relatives linvestissement net dans
relaie cu investiia net ntr-o entitate strin3 une entit trangre3
1068 Alte rezerve 1068 Other reserves
1068 Autres rserves
107 Rezerve din conversie4 107 Conversion reserve4 107 Rserves de conversion4
108 Interese care nu controleaz5 108 Non-controlling interests5 108 Intrts minoritaires5
 1081Interese care nu controleaz - rezultatul 1081 Non-controlling interests - profit (loss) for  1081 Intrts minoritaires rsultat de lexercice
exerciiului financiar the period financier
1 n funcie de forma juridic a entitii se nscrie: capital social, patrimoniul regiei etc. 1 According to the legal structure of the entity will include, share capital, assets and 1 Selon la forme juridique de lentit, ceci comprendra le capital social, le patrimoine de la
2 Acest cont mai apare doar la entitile care nu au finalizat procedurile legate de liabilities (public sector companies) etc. rgie etc.
transfer al bunurilor de natura patrimoniului public. 2 This account only appears for entities which have not completed the legal transfer 2 Ce compte nexiste que pour les entits qui nont pas achev les procdures de transfert
3, 4, 5 Acest cont apare numai n situaiile financiare anuale consolidate. procedures for public sector assets. juridique des actifs du patrimoine public.
3,4,5 This account only appears in the consolidated annual financial statements. 3,4,5 Ce compte napparait que dans les tats financiers annuels consolids.
Chart of Accounts 5

1082 Interese care nu controleaz - alte capitaluri 1082 Non-controlling interests other own capital 1082 Intrts minoritaires autres capitaux
proprii 109 Own shares propres
109 Aciuni proprii 1091 Short-term own shares 109 Actions propres
1091 Aciuni proprii deinute pe termen scurt 1092 Long-term own shares 1091 Actions propres court terme
1092 Aciuni proprii deinute pe termen lung 1095 Shares of the absorbing entity owned by 1092 Actions propres long terme
1095 Aciuni proprii reprezentnd titluri deinute de the entity absorbed 1095 Actions de la socit absorbante dtenues
societatea absorbit la societatea absorbant par la socit absorbe
11 Retained earnings
11 Rezultatul reportat 11 Report nouveau
117 Retained earnings
117 Rezultatul reportat 117 Report nouveau
1171 Profit/loss carried forward
 1171 Rezultatul reportat reprezentnd profitul  1171 Report nouveau reprsentant le benefice
nerepartizat sau pierderea neacoperit  1172 Retained earnings due to the adoption of IAS non-distribu ou la perte non-affecte
1172 Rezultatul reportat provenit din adoptarea for the first time, with the exception of IAS 296 1172 Report nouveau provenant de ladoption
pentru prima dat a IAS, mai puin IAS 296 1174 Retained earnings resulting from the correc- pour la 1re fois des IAS, lexception de IAS 296
1174 Rezultatul reportat provenit din corectarea tion of accounting errors 1174 Report nouveau provenant de la correction
erorilor contabile 1176 Retained earnings resulting from the adop- derreurs comptables
1176 Rezultatul reportat provenit din trecerea la tion of Accounting Regulations according to the 1176 Report nouveau provenant de ladoption
aplicarea Reglementrilor contabile conforme Fourth Directive of the European Economic Com- des Rglementations conformes la IVme
cu Directiva a patra a Comunitilor Economice munities Directive Europenne
Europene 12 Rsultat de lexercice financier
12 Profit (loss) for the period
12 Rezultatul exerciiului financiar 121 Profit (loss) for the period 121 Bnfice ou perte
121 Profit sau pierdere 129 Profit appropriation 129 Affectation du rsultat
129 Repartizarea profitului 14 Gains ou pertes lis lmission,
14 Gains or losses in respect of issuance,
14 Ctiguri sau pierderi legate de emiterea, redemption, sale, free transfer or cancellation of lamortissement, la vente, la cession titre gratuit
rscumprarea, vnzarea, cedarea cu titlu gratuit ou lannulation des instruments propres de
own capital instruments
sau anularea instrumentelor de capitaluri proprii capital
141 Ctiguri legate de vnzarea sau anularea 141 Gains in respect of sales or cancellation of own 141 Gains tirs de la vente ou de lannulation des
instrumentelor de capitaluri proprii capital instruments instruments propres de capital
6 A
 cest cont apare doar la agenii economici care au aplicat Reglementrile contabile 6 T
 his account only appears for companies that have applied the Accounting Regulations 6 Ce compte nexiste que pour les entreprises qui ont appliqu les Rglementations
aprobate prin OMFP nr 94/2001 i pn la nchiderea soldului acestui cont. approved by Order of Ministry of Public Finance no. 94/2001, until reversal of this comptables approuvs par lOMFP 94/2001 et jusqu la clture de ce compte.
account.
6 Chart of Accounts

149 Pierderi legate de emiterea, rscumprarea, 149 Losses in respect of issuance, redemption, sale, 149 Pertes lies lmission, le rachat, la vente, la
vnzarea, cedarea cu titlu gratuit sau anularea free transfer or cancellation of own capital instru- cession titre gratuit ou lannulation des instru-
instrumentelor de capitaluri proprii ments ments propres de capital
1491 Pierderi rezultate din reorganizri i care 1491 Losses arising from reorganizations, caused 1491 Pertes dues lannulation suite
sunt determinate de anularea titlurilor deinute by cancellation of held capital instruments rorganisation dinstruments de capital dtenus
1495 Alte pierderi legate de instrumentele de 1495 Other losses related to own capital 1495 Autres pertes affrentes aux instruments
capitaluri proprii instruments propres de capital
15 Provizioane 15 Provisions 15 Provisions
151 Provizioane 151 Provisions 151 Provisions
1511 Provizioane pentru litigii 1511 Provisions for litigation 1511 Provisions pour litiges
1512 Provizioane pentru garanii acordate 1512 Provisions for guarantees to customers 1512 Provisions pour garanties donnes aux
clienilor 1513 Provisions for the decommissioning of clients
1513 Provizioane pentru dezafectare imobilizri tangible non-current assets and other similar 1513 Provisions pour dmantlement des
corporale i alte aciuni similare legate de actions immobilisations corporelles et pour dautres
acestea 1514 Provisions for restructuring costs actions similaires affrentes
1514 Provizioane pentru restructurare 1515 Provisions for pensions and similar obliga- 1514 Provisions pour restructuration
1515 Provizioane pentru pensii i obligaii similare tions 1515 Provisions pour pensions et obligations
1516 Provizioane pentru impozite 1516 Provisions for taxes similaires
1518 Alte provizioane 1518 Other provisions 1516 Provisions pour impts
1518 Autres provisions
16 mprumuturi i datorii asimilate 16 Loans and similar debts
161 mprumuturi din emisiuni de obligaiuni 161 Debenture loans 16 Emprunts et dettes assimiles
1614 mprumuturi externe din emisiuni de 1614 Foreign debenture loans guaranteed by the 161 Emprunts par mission dobligations
obligaiuni garantate de stat State 1614 Emprunts externes par mission
1615 mprumuturi externe din emisiuni de 1615 Foreign debenture loans guaranteed by dobligations garanties par lEtat
obligaiuni garantate de bnci banks 1615 Emprunts externes par mission
1617 mprumuturi interne din emisiuni de 1617 Domestic debenture loans guaranteed by dobligations garanties par les banques
obligaiuni garantate de stat the State 1617 Emprunts par mission dobligations sur le
1618 Alte mprumuturi din emisiuni de obligaiuni 1618 Other debenture loans march local garanties par lEtat
162 Credite bancare pe termen lung 162 Long-term bank loans 1618 Autres emprunts par mission dobligations
162 Crdits bancaires long terme
1621 Credite bancare pe termen lung 1621 Long-term bank loans 1621 Crdits bancaires long terme
Chart of Accounts 7

1622 Credite bancare pe termen lung 1622 Long-term bank loans in arrears 1622 Crdits bancaires long terme non-rem-
nerambursate la scaden 1623 Foreign Government loans bourss lchance
1623 Credite externe guvernamentale 1624 Foreign loans guaranteed by the State 1623 Crdits bancaires externes gouvernemen-
1624 Credite bancare externe garantate de stat 1625 Foreign loans guaranteed by banks taux
1625 Credite bancare externe garantate de bnci 1626 State Treasury loans 1624 Crdits bancaires externes garantis par lEtat
1626 Credite de la trezoreria statului 1627 Domestic loans guaranteed by the State 1625 Crdits bancaires externes garantis par les
1627 Credite bancare interne garantate de stat 166 Debts relating to financial assets banques
1626 Crdits accords par lEtat
166 Datorii care privesc imobilizrile financiare 1661 Debts towards affiliated entities
1627 Crdits bancaires locaux garantis par lEtat
1661 Datorii fa de entitile afiliate 1663 Debts towards associates
166 Dettes rattaches aux immobilisations finan-
1663 Datorii fa de entitile de care compania 167 Other loans and similar debts cires
este legat prin interese de participare 168 Accrued interest on loans and similar debts 1661 Dettes envers des parties lies
167 Alte mprumuturi i datorii asimilate 1681 Accrued interest on debenture loans 1663 Dettes envers des entits o lentreprise
168 D
 obnzi aferente mprumuturilor i datoriilor 1682 Accrued interest on long-term bank loans dtient des titres de participation
asimilate 1685 Accrued interest on debts towards affiliated 167 Autres emprunts et dettes assimiles
1681 Dobnzi aferente mprumuturilor din entities 168 Intrts courus sur emprunts et dettes as-
emisiuni de obligaiuni 1686 Accrued interest on debts towards entities similes
1682 Dobnzi aferente creditelor bancare pe linked to the company by participating interests 1681 Intrts courus sur emprunts obligataires
termen lung 1687 Accrued interest on other loans and similar 1682 Intrts courus sur crdits bancaires long
1685 Dobnzi aferente datoriilor fa de entitile debts terme
afiliate 169 Premium on redemption of bonds 1685 Intrts courus sur dettes envers des par-
1686 Dobnzi aferente datoriilor fa de entitile ties lies
de care compania este legat prin interese de 1686 Intrts courus sur dettes envers des enti-
ts o lentreprise dtient des titres de participa-
participare
tion
1687 Dobnzi aferente altor mprumuturi i
1687 Intrts courus sur autres emprunts et
datorii asimilate dettes assimiles
169 Prime privind rambursarea obligaiunilor 169 Primes de remboursement des obligations
8 Chart of Accounts

Clasa 2 Conturi de imobilizri Class 2 Non-current assets Classe 2 Comptes dimmobilisation


20 Imobilizri necorporale 20 Intangible assets 20 Immobilisations incorporelles
201 Cheltuieli de constituire 201 Set-up costs 201 Frais de constitution
203 Cheltuieli de dezvoltare 203 Development costs 203 Frais de dveloppement
205 Concesiuni, brevete, licene, mrci comerciale, 205 Concessions, patents, licences, trademarks and 205 Concessions, brevets, licences, marques com-
drepturi i active similare similar rights and assets merciales et autres droits et valeurs similaires
207 Fond comercial 207 Goodwill 207 Fonds de commerce
2071 Fond comercial pozitiv7 2071 Positive goodwill7 2071 Fonds de commerce positif7
2075 Fond comercial negativ 2075 Negative goodwill 2075 Fonds de commerce ngatif
208 Alte imobilizri necorporale 208 Other intangible assets 208 Autres immobilisations incorporelles
21 Imobilizri corporale
21 Tangible assets 21 Immobilisations corporelles
211 Terenuri i amenajri de terenuri
211 Freehold land and land improvements 211 Terrains et amnagements de terrains
2111 Terenuri
2111 Freehold land 2111 Terrains
2112 Amenajri de terenuri
212 Construcii 2112 Land improvements 2112 Amnagements de terrain
213 Instalaii tehnice, mijloace de transport, animale 212 Buildings 212 Constructions
i plantaii 213 Plant and machinery, motor vehicles, animals and 213 Installations techniques, moyens de transport,
2131 Echipamente tehnologice (maini, utilaje i plantations animaux et plantations
instalaii de lucru) 2131 Plant and machinery 2131 Equipements technologiques (machines,
 2132 Aparate i instalaii de msurare, control i 2132 Measurement, control and adjustment outillage et postes de travail)
reglare devices 2132 Appareils et installations de mesure, con-
2133 Mijloace de transport 2133 Motor vehicles trle et rglage
2134 Animale i plantaii 2134 Animals and plantations 2133 Moyens de transport
214 Mobilier, aparatur birotic, echipamente de 214 Fixtures and fittings 2134 Animaux et plantations
protecie a valorilor umane i materiale i alte 214 Mobilier, matriel bureautique, quipements de
active corporale protection des personnes et des biens et autres
actifs corporels
7 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 7 This account normally appears in the consolidated annual financial statements. 7 Ce compte apparat habituellement dans les tats financiers annuels consolids.
Chart of Accounts 9

22 Imobilizri corporale n curs de aprovizionare 22 Tangible assets in transit 22 Immobilisations corporelles en cours
223 Instalaii tehnice, mijloace de transport, animale 223 Plant and machinery, motor vehicles, animals and dapprovisionnement
i plantaii n curs de aprovizionare plantations in transit 223 Instalations techniques, moyens de transport,
224 M obilier, aparatur birotic, echipamente de 224 Fixtures and fittings in transit animaux et plantations
protecie a valorilor umane i materiale i alte 23 Non-current assets in progress and advances 224 Mobilier, matriel bureautique, quipements de
active corporale n curs de aprovizionare for non-current assets protection des personnes et des biens et autres
231 Tangible assets in progress actifs corporels
23 Imobilizri n curs i avansuri pentru imobilizri
232 Advance payments for tangible non-current as- 23 Immobilisations en cours et avances sur
231 Imobilizri corporale n curs de execuie
sets immobilisations
232 Avansuri acordate pentru imobilizri corporale 231 Immobilisations corporelles en cours
233 Intangible assets in progress
233 Imobilizri necorporale n curs de execuie 232 Avances verses sur immobilisations corporelles
234 Advance payments for intangible non-current
234 Avansuri acordate pentru imobilizri necorporale assets 233 Immobilisations incorporelles en cours
26 Imobilizri financiare 234 Avances verses sur immobilisations incorporelles
26 Financial assets
261 Aciuni deinute la entitile afiliate 261 Shares in affiliated entities 26 Immobilisations financires
263 Interese de participare 263 Investments in associates 261 Titres de participation dans des parties lies
264 Titluri puse n echivalen8 264 Investments accounted for using the equity 263 Immobilisations financires sous forme
265 Alte titluri imobilizate method8 dintrts de participation
266 Certificate verzi amnate 265 Other long term investments 264 Titres mis en quivalence8
267 Creane imobilizate 266 Deferred green certificates 265 Autres titres immobiliss
2671 Sume datorate de entitile afiliate 267 Long term receivables 266 Certificats verts diffrs
2671 Amounts owed by affiliated entities 267 Crances immobilises
2672 Dobnda aferent sumelor datorate de
2672 Accrued interest on amounts owed by 2671 Sommes dues par les parties lies
entitile afiliate 2672 Intrts courus sur sommes dues par les
2673 Creane legate de interesele de participare affiliated entities
parties lies
2674 Dobnda aferent creanelor legate de 2673 Receivables related to associates
2673 Crances rattaches aux participations
interesele de participare 2674 Accrued interest on receivables related to
2674 Intrts courus sur crances rattaches aux
2675 mprumuturi acordate pe termen lung associates participations
2676 Dobnda aferent mprumuturilor acordate 2675 Long term loans 2675 Prts long terme
pe termen lung 2676 Accrued interest on long term loans 2676 Intrts courus sur prts long terme
8 Acest cont apare numai n situaiile financiare anuale consolidate. 8 This account only appears in the consolidated annual financial statements. 8 Ce compte napparait que dans les tats financiers annuels consolids.
10 Chart of Accounts

2677 Obligaiuni achiziionate cu ocazia 2677 Bonds acquired on third party issuances 2677 Obligations acquises lors dmissions
emisiunilor efectuate de teri 2678 Other long term receivables effectues par des tiers.
2678 Alte creane imobilizate 2679 Accrued interest on other long term 2678 Autres crances immobilises
2679 Dobnzi aferente altor creane imobilizate receivables 2679 Intrts courus sur autres crances immo-
269 Vrsminte de efectuat pentru imobilizri bilises
269 Amounts payable in relation with financial non- 269 Versements restant effectuer sur immobilisa-
financiare current assets tions financires
2691 Vrsminte de efectuat privind aciunile 2691 Amounts payable in relation with invest- 2691 Versements restant effectuer sur titres de
deinute la entitile afiliate ments in affiliated entities participations dans des parties lies
2692 Vrsminte de efectuat privind interesele 2692 Amounts payable in relation with associates 2692 Versements restant effectuer sur autres
de participare 2693 Amounts payable in relation with other titres de participation
2693 Vrsminte de efectuat pentru alte 2693 Versements restant effectuer sur autres
financial assets immobilisations financires
imobilizri financiare
28 Depreciation of non-current assets 28 Amortissements des immobilisations
28 Amortizri privind imobilizrile 280 Amortization of intangible assets 280 Amortissements des immobilisations incorporelles
280 Amortizri privind imobilizrile necorporale 2801 Amortization of set-up costs 2801 Amortissements des frais dtablissement
2801 Amortizarea cheltuielilor de constituire 2803 Amortissements des frais de dveloppe-
2803 Amortization of development costs
2803 Amortizarea cheltuielilor de dezvoltare ment
2805 Amortization of concessions, patents,
2805 Amortizarea concesiunilor, brevetelor, 2805 Amortissements des concessions, brevets,
licences, trademarks and similar rights and
licenelor, mrcilor comerciale, drepturilor i licences, marques commerciales et autres droits
assets et valeurs similaires
activelor similare
2807 Amortization of goodwill9 2807 Amortissements du fonds de commerce9
2807 Amortizarea fondului comercial9
2808 Amortizarea altor imobilizri necorporale 2808 Amortization of other intangible assets 2808 Amortissements des autres immobilisations
281 Depreciation of tangible assets incorporelles
281 Amortizri privind imobilizrile corporale
2811 Depreciation of land improvements 281 Amortissements des immobilisations corporelles
2811 Amortizarea amenajrilor de terenuri 2811 Amortissements des amnagements de ter-
2812 Amortizarea construciilor 2812 Depreciation of buildings
rains
2813 Amortizarea instalaiilor, mijloacelor de 2813 Depreciation of plant and machinery, motor
2812 Amortissements des constructions
transport, animalelor i plantaiilor vehicles, animals and plantations 2813 Amortissements des installations, moyens
de transport, animaux et plantations
9 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 9 This account normally appears in the consolidated annual financial statements. 9 Ce compte apparat habituellement dans les tats financiers annuels consolids.
Chart of Accounts 11

2814 Amortizarea altor imobilizri corporale 2814 Depreciation of other tangible assets 2814 Amortissements des autres immobilisations
corporelles
29 Ajustri pentru deprecierea sau pierderea de 29 Impairment of non-current assets 29 Provisions pour dprciation des immobilisa-
valoare a imobilizrilor 290 Impairment of intangible assets tions ou perte de valeur des immobilisations
2903 Impairment of development costs 290 Provisions pour dprciation des immobilisations
290 Ajustri pentru deprecierea imobilizrilor
incorporelles
necorporale 2905 Impairment of concessions, patents, li-
2903 Provisions pour frais de dveloppement
2903 Ajustri pentru deprecierea cheltuielilor de cences, trademarks and similar rights and assets 2905 Provisions pour concessions, brevets,
dezvoltare 2907 Impairment of goodwill10 licences, marques commerciales et autres droits
2905 Ajustri pentru deprecierea concesiunilor, 2908 Impairment of other intangible assets et actifs similaires
brevetelor, licenelor, mrcilor comerciale, 2907 Provisions pour dprciation du fonds de
291 Impairment of tangible assets
drepturilor i activelor similare commerce10
2907 Ajustri pentru deprecierea fondului 2911 Impairment of land and land improvements
2908 Provisions pour dprciation des autres
comercial10 2912 Impairment of buildings immobilisations incorporelles
2908 Ajustri pentru deprecierea altor imobilizri 2913 Impairment of plant and machinery, motor 291 Provisions pour dprciation des immobilisations
necorporale vehicles, animals and plantations corporelles
291 Ajustri pentru deprecierea imobilizrilor 2914 Impairment of other tangible assets 2911 Provisions pour dprciation des terrains et
corporale 293 Impairment of non-current assets in progress amnagements de terrains
2911 Ajustri pentru deprecierea terenurilor i 2912 Provisions pour dprciation des construc-
 2931 Impairment of tangible assets in progress
amenajrilor de terenuri tions
2912 Ajustri pentru deprecierea construciilor 2913 Provisions pour dprciation des installa-
2913 Ajustri pentru deprecierea instalaiilor, tions, materiels de transport, animaux et planta-
mijloacelor de transport, animalelor i plantaiilor tions
2914 Ajustri pentru deprecierea altor imobilizri 2914 Provisions pour dprciation des autres
corporale immobilisations corporelles
293 Ajustri pentru deprecierea imobilizrilor n curs 293 Provisions pour dprciation des immobilisations
de execuie en cours
2931 Ajustri pentru deprecierea imobilizrilor 2931 Provisions pour dprciation des immobili-
corporale n curs de execuie sations corporelles en cours
10 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 10 This account normally appears in the consolidated annual financial statements. 10 Ce compte apparat habituellement dans les tats financiers annuels consolids.
12 Chart of Accounts

2933 Ajustri pentru deprecierea imobilizrilor 2933 Impairment of intangible assets in progress 2933 Provisions pour dprciation des immobili-
necorporale n curs de execuie 296 Impairment of financial assets sations incorporelles en cours
296 Ajustri pentru pierderea de valoare a 2961 Impairment of investments in affiliated enti- 296 Provisions pour dprciation des immobilisations
imobilizrilor financiare ties financires
2961 Ajustri pentru pierderea de valoare a 2962 Impairment of investments in associates 2961 Provisions pour dprciation des titres de
aciunilor deinute la entitile afiliate 2963 Impairment of other long term investments participation dans des parties lies
2962 Ajustri pentru pierderea de valoare a 2964 Impairment of amounts owed by affiliated 2962 Provisions pour dprciation des immo-
bilisations financires sous forme dintrts de
intereselor de participare entities
participation
2963 Ajustri pentru pierderea de valoare a altor 2965 Impairment of receivables related to
2963 Provisions pour dprciation des autres
titluri imobilizate associates titres immobiliss
2964 Ajustri pentru pierderea de valoare a 2966 Impairment of long term loans 2964 Provisions pour dprciation des sommes
sumelor datorate de entitile afiliate 2968 Impairment of other receivables dues par les parties lies
2965 Ajustri pentru pierderea de valoare a 2965 Provisions pour dprciation des crances
creanelor legate de interesele de participare rattaches aux intrts de participation
2966 Ajustri pentru pierderea de valoare a 2966 Provisions pour dprciation des prts
mprumuturilor acordate pe termen lung long terme
 2968 Ajustri pentru pierderea de valoare a altor 2968 Provisions pour dprciation des autres
creane imobilizate crances immobilises
Chart of Accounts 13

Clasa 3 - Conturi de stocuri i producie Class 3 - Inventories and work Classe 3 - Comptes de stocks et
n curs de execuie in progress en-cours
30 Stocuri de materii prime i materiale 30 Raw materials and consumables 30 Stocks de matires premires et fournitures
301 Materii prime 301 Raw materials 301 Matires premires
302 Materiale consumabile 302 Consumables 302 Matires et fournitures consommables
3021 Materiale auxiliare 3021 Auxiliary materials 3021 Matires auxiliaires
3022 Combustibili 3022 Fuel 3022 Combustibles/Carburants
3023 Materiale pentru ambalat 3023 Packaging materials 3023 Emballages
3024 Piese de schimb 3024 Spare parts 3024 Pices de rechange
3025 Semences et fournitures pour plantation
3025 Semine i materiale de plantat 3025 Seeds and sapling
3026 Fourrage
3026 Furaje 3026 Fodder
3028 Autres fournitures consommables
3028 Alte materiale consumabile 3028 Other consumables 303 Fournitures ayant la nature dobjets dinventaire
303 Materiale de natura obiectelor de inventar 303 Materials in the form of small inventory 308 Ecarts de prix sur matires premires et con-
308 Diferene de pre la materii prime i materiale 308 Price differences on raw materials and consum- sommables
32 Stocuri n curs de aprovizionare ables
32 Stocks en cours dapprovisionnement
321 Materii prime n curs de aprovizionare 32 Inventories in transit 321 Matires premires en transit
322 Materiale consumabile n curs de aprovizionare 321 Raw materials in transit 322 Matires consommables en transit
323 M
 ateriale de natura obiectelor de inventar n curs 322 Consumables in transit 323 Fournitures ayant la nature dobjets dinventaire
de aprovizionare 323 Materials in the form of small inventory in transit en transit
326 Animale n curs de aprovizionare 326 Animals in transit 326 Animaux en cours dapprovisionnement
327 Mrfuri n curs de aprovizionare 327 Goods purchased for resale in transit 327 Marchandises en transit
328 Ambalaje n curs de aprovizionare 328 Packaging materials in transit 328 Emballages en transit
33 Producia n curs de execuie 33 Work in progress 33 Production en cours
331 Produse n curs de execuie 331 Work in progress 331 Produits en cours dexcution
332 Servicii n curs de execuie 332 Services in progress 332 Services en cours dexcution
14 Chart of Accounts

34 Produse 34 Goods 34 Stocks de produits


341 Semifabricate 341 Semi-finished goods 341 Produits intermdiaires
345 Produse finite 345 Finished goods 345 Produits finis
346 Produse reziduale 346 Residual products 346 Produits rsiduels
348 Diferene de pre la produse 348 Price differences on goods 348 Ecarts de prix sur produits
35 Stocks dtenus par des tiers
35 Stocuri aflate la teri 35 Inventories at third parties
351 Matires et fournitures dtenues par des tiers
351 Materii i materiale aflate la teri 351 Raw materials and consumables at third parties 354 Produits dtenus par des tiers
354 Produse aflate la teri 354 Goods at third parties 356 Animaux dtenus par des tiers
356 Animale aflate la teri 356 Animals at third parties 357 Marchandises dtenues par des tiers
357 Mrfuri aflate la teri 357 Goods for resale at third parties 358 Emballages dtenus par des tiers
358 Ambalaje aflate la teri 358 Packaging materials at third parties 36 Animaux
36 Animale 36 Animals 361 Animaux et volailles
361 Animale i psri 361 Animals and poultry 368 Ecarts de prix sur animaux et volailles
368 Diferene de pre la animale i psri 368 Price differences on animals and 37 Marchandises
37 Mrfuri poultry 371 Marchandises
371 Mrfuri 37 Goods purchased for resale 378 Ecarts de prix sur marchandises
378 Diferene de pre la mrfuri 371 Goods purchased for resale 38 Emballages
378 Price differences on goods purchased for resale 381 Emballages
38 Ambalaje 388 Ecarts de prix sur emballages
381 Ambalaje 38 Packaging
388 Diferene de pre la ambalaje 381 Packaging materials 39 Provisions pour dprciation des stocks et
en-cours
39 Ajustri pentru deprecierea stocurilor i 388 Price differences on packaging
391 Provisions pour dprciation des matires
produciei n curs de execuie 39 Write-down of inventories and work in premires
391 Ajustri pentru deprecierea materiilor prime progress 392 Provisions pour dprciation des consommables
392 Ajustri pentru deprecierea materialelor 391 Write-down of raw materials 3921 Provisions pour dprciation des matires
3921 Ajustri pentru deprecierea materialelor 392 Write-down of consumables consommables
consumabile 3921 Write-down of consumables
Chart of Accounts 15

3922 Ajustri pentru deprecierea materialelor de 3922 Write-down of materials in the form of 3922 Provisions pour dprciation des fournitures
natura obiectelor de inventar small inventory ayant la nature dobjets dinventaire
393 Ajustri pentru deprecierea produciei n curs de 393 Write-down of work in progress 393 Provisions pour dprciation des en-cours de
execuie 394 Write-down of goods production
394 Ajustri pentru deprecierea produselor 394 Provisions pour dprciation des produits
3941 Write-down of semi finished goods 3941 Provisions pour dprciation des produits
3941 Ajustri pentru deprecierea semifabricatelor 3945 Write-down of finished goods intermdiaires
3945 Ajustri pentru deprecierea produselor 3946 Write-down of residual products 3945 Provisions pour dprciation des produits
finite finis
395 Write-down of inventories held at third parties
3946 Ajustri pentru deprecierea produselor 3946 Provisions pour dprciation des produits
3951 Write-down of raw materials and consum-
reziduale rsiduels
395 Ajustri pentru deprecierea stocurilor aflate la ables at third parties
395 Provisions pour dprciation des stocks dtenus
teri 3952 Write-down of semi finished goods at third par des tiers
3951 Ajustri pentru deprecierea materiilor i parties 3951 Provisions pour dprciation des matires et
materialelor aflate la teri 3953 Write-down of finished goods at third par- fournitures dtenues par de tiers
3952 Ajustri pentru deprecierea semifabricatelor ties 3952 Provisions pour dprciation des produits
aflate la teri 3954 Write-down of residual products at third par- intermdiaires dtenus par des tiers
3953 Ajustri pentru deprecierea produselor ties 3953 Provisions pour dprciation des produits
finite aflate la teri finis dtenus par des tiers
3956 Write-down of animals at third parties
3954 Provisions pour dprciation des produits
3954 Ajustri pentru deprecierea produselor 3957 Write-down of goods for resale at third par- rsiduels dtenus par des tiers
reziduale aflate la teri ties 3956 Provisions pour dprciation des animaux
3956 Ajustri pentru deprecierea animalelor 3958 Write-down of packaging materials at third dtenus par des tiers
aflate la teri parties 3957 Provisions pour dprciation des marchan-
3957 Ajustri pentru deprecierea mrfurilor aflate 396 Write-down of animals dises dtenues par des tiers
la teri 3958 Provisions pour dprciation des emballages
397 Write-down of goods purchased for resale
3958 Ajustri pentru deprecierea ambalajelor dtenus par des tiers
398 Write-down of packaging materials 396 Provisions pour dprciation des animaux
aflate la teri
396 Ajustri pentru deprecierea animalelor 397 Provisions pour dprciation des stocks de
397 Ajustri pentru deprecierea mrfurilor marchandises
398 Ajustri pentru deprecierea ambalajelor 398 Provisions pour dprciation des emballages
16 Chart of Accounts

Clasa 4 - Conturi de teri Class 4 - Third party accounts Classe 4 - Comptes de tiers
40 Furnizori i conturi asimilate 40 Suppliers and similar accounts 40 Fournisseurs et comptes rattachs
401 Furnizori 401 Suppliers 401 Fournisseurs
403 Efecte de pltit 403 Bills of exchange payable 403 Effets payer
404 Furnizori de imobilizri 404 Suppliers of non-current assets 404 Fournisseurs dimmobilisations
405 Efecte de pltit pentru imobilizri 405 Bills of exchange payable to suppliers of non- 405 Effets payer aux fournisseurs dimmobilisations
408 Furnizori - facturi nesosite current assets
408 Fournisseurs-factures non parvenues
408 Suppliers - invoices to be received
409 Furnizori - debitori 409 Fournisseurs - dbiteurs
409 Advance payments to suppliers
4091 Furnizori-debitori pentru cumprri de 4091 Fournisseurs Avances verses sur achats
 4091 Advance payments to suppliers for the
bunuri de natura stocurilor purchase of inventories de biens ayant la nature de stocks
4092 Furnizori-debitori pentru prestri de servicii 4092 Advance payments to suppliers for the 4092 Fournisseurs Avances verses sur presta-
41 Clieni i conturi asimilate purchase of services tions de services
411 Clieni 41 Customers and similar accounts 41 Clients et comptes rattachs
4111 Clieni 411 Customers 411 Clients
4118 Clieni inceri sau n litigiu 4111 Customers 4111 Clients
413 Efecte de primit de la clieni 4118 Doubtful customers or customers involved 4118 Clients douteux ou en litige
418 Clieni - facturi de ntocmit in litigation 413 Clients - Effects recevoir
419 Clieni creditori 413 Bills of exchange receivable
418 Clients - Factures tablir
418 Customers - invoices to be issued
42 Personal i conturi asimilate 419 Clients crditeurs
419 Advance payments from customers
421 Personal - salarii datorate 42 Personnel et comptes rattachs
423 Personal - ajutoare materiale datorate 42 Payroll and similar accounts
421 Employees - salaries payable 421 Personnel - rmunrations dues
424 Prime reprezentnd participarea personalului la
423 Other social benefits granted to employees 423 Personnel - aides matrielles dues
profit11
424 Profit share payable to employees11 424 Participation du personnel aux bnfices11
425 Avansuri acordate personalului
425 Advances to employees 425 Avances accordes au personnel
426 Drepturi de personal neridicate
426 Employees rights not claimed 426 Droits du personnel non rclams
11 Se utilizeaz atunci cnd exist baz legal pentru acordarea acestora. 11 This account is used only when there is a legal basis for awarding these benefits. 11 Le compte nest utilis que si une base juridique existe pour cette participation.
Chart of Accounts 17

427 Reineri din salarii datorate terilor 427 Retentions from salaries payable to third parties 427 Personnel - Saisie-arrts
428 Alte datorii i creane n legtur cu personalul 428 Other employee-related debts and claims 428 Personnel - Autres dettes et crances
4281 Alte datorii n legtur cu personalul 4281 Other employee-related debts 4281 Personnel Autres dettes
4282 Alte creane n legtur cu personalul 4282 Other employee-related claims 4282 Personnel - Autres crances
43 Asigurri sociale, protecia social i conturi 43 Social security and similar accounts 43 Assurances sociales, protection sociale et
431 Social security comptes rattachs
asimilate
431 Assurances sociales
431 Asigurri sociale 4311 Companys contribution to social security
4311 Cotisation patronale aux assurances
4311 Contribuia unitii la asigurrile sociale 4312 Employees contribution to pension fund Sociales - retraite
4312 Contribuia personalului la asigurrile 4313 Companys contribution to health insurance 4312 Retenues salariales pour la retraite
sociale 4314 Employees contribution to health insurance 4313 Cotisation patronale aux assurances
4313 Contribuia angajatorului pentru asigurrile 437 Unemployment fund sociales sant
sociale de sntate 4371 Companys contribution to unemployment 4134 Retenues salariales pour assurances
4314 Contribuia angajailor pentru asigurrile fund sociales sant
sociale de sntate 4372 Employees contribution to unemployment 437 Chmage
437 Ajutor de omaj fund 4371 Cotisation patronale la constitution du
4371 Contribuia unitii la fondul de omaj 438 Other personnel-related debts and claims fonds de chmage
4372 Retenues salariales pour le fonds de
4372 Contribuia personalului la fondul de omaj 4381 Other personnel-related debts
chmage
438 Alte datorii i creane sociale 4382 Other personnel-related claims
438 Autres dettes et crances sociales
4381 Alte datorii sociale 44 Amounts payable to the state budget, special 4381 Autres dettes sociales
4382 Alte creane sociale funds and similar accounts 4382 Autres crances sociales
44 Bugetul statului, fonduri speciale i conturi 441 Income tax 44 Etat, fonds spciaux et comptes rattachs
asimilate 4411 Profit tax 441 lmpt sur les bnfices/les revenus
441 Impozitul pe profit/venit 4418 Income tax12 4411 Impt sur les bnfices
4411 Impozitul pe profit 442 Value added tax 4418 Impt sur les revenus12
4418 Impozitul pe venit12 442 Taxe sur la Valeur Ajoute
442 Taxa pe valoarea adugat
12 S
 e utilizeaz pentru evidenierea impozitului pe venitul microntreprinderilor, definite 12 T
 he account is used to indicate tax on the income of micro-enterprises, as 12 L
 e compte est utilis pour les impts sur les revenus des micro-entreprises
conform legii. defined in law. telles que dfinies par la loi.
18 Chart of Accounts

4423 TVA de plat 4423 VAT payable 4423 TVA payer


4424 TVA de recuperat 4424 VAT receivable 4424 Crdit de TVA
4426 TVA deductibil 4426 Input VAT 4426 TVA dductible
4427 TVA colectat 4427 Output VAT 4427 TVA collecte
4428 TVA neexigibil 4428 VAT under settlement 4428 TVA rgulariser
444 Impozitul pe venituri de natura salariilor 444 Tax on salaries 444 Impt sur les salaires
445 Subsidies 445 Subventions
445 Subvenii
4451 Subventions gouvernementales
4451 Subvenii guvernamentale 4451 Government subsidies
4452 Prts non-remboursables caractre de
4452 mprumuturi nerambursabile cu caracter de 4452 Non-repayable loans in the form of grants
subventions
subvenii 4458 Other amounts received as subsidies 4458 Autres sommes reues caractre de
4458 Alte sume primite cu caracter de subvenii 446 Other taxes and similar liabilities subventions
446 Alte impozite, taxe i vrsminte asimilate 447 Special funds - taxes and similar liabilities 446 Autres impts, taxes et versements assimils
447 Fonduri speciale - taxe i vrsminte asimilate 448 Other debts and claims with the Treasury 447 Fonds spciaux - taxes et versements assimils
448 Alte datorii i creane cu bugetul statului 4481 Other debts payable to the Treasury 448 Etat, autres dettes et crances
4481 Alte datorii fa de bugetul statului 4482 Other claims receivable from the Treasury 4481 Autres dettes envers le Trsor Public
4482 Alte creane privind bugetul statului 45 Group and shareholders / associates 4482 Autres crances sur le Trsor Public
45 Grup i actionari / asociai 451 Settlement between affiliated entities 45 Groupe et associs / actionnaires
451 Decontri ntre entitile afiliate 4511 Settlement between affiliated entities 451 Oprations entre parties lies
4511 Decontri ntre entitile afiliate 4518 Accrued interest for settlement between 4511 Oprations entre parties lies
4518 Dobnzi aferente decontrilor ntre entitile affiliated entities 4518 Intrts courus sur oprations entre parties
afiliate 453 Transaction with associates lies
453 Decontri privind interesele de participare 4531 Transactions with associates 453 Oprations lies aux titres de participation
4531 Decontri privind interesele de participare 4538 Accrued interest on transactions with as- 4531 Oprations lies aux titres de participation
4538 Dobnzi aferente decontrilor privind 4538 Intrts courus sur les oprations lies aux
sociates
interesele de participare titres de participation
455 Amounts owed to shareholders
455 Sume datorate acionarilor/asociailor 455 Sommes dues aux associs/actionnaires
Chart of Accounts 19

4551 Acionari/asociai - conturi curente  4551 Shareholders / associates current accounts 4551 Associs / actionnaires - comptes courants
4558 Acionari/asociai - dobnzi la conturi 4558 Accrued interest on shareholders - current 4558 Intrts courus sur les comptes courants
curente accounts dassocis / actionnaires
456 Transactions with shareholders / associates related 456 Associs / actionnaires - oprations sur le capital
456 Decontri cu acionarii/asociaii privind capitalul 457 Dividendes verser
to capital
457 Dividende de plat 458 Dcomptes des oprations faites en commun
457 Dividends payable
458 Decontri din operaii n participaie 458 Transactions related to joint operations 4581 Dcomptes des oprations faites en com-
4581 Decontri din operaii n participaie - pasiv 4581 Transactions related to joint operations - mun - passif
4582 Decontri din operaii n participaie - activ 4582 Dcomptes des oprations faites en com-
liability
mun - actif
46 Debitori i creditori diveri 4582 Transactions related to joint operations - asset
46 Dbiteurs et crditeurs divers
461 Debitori diveri 46 Sundry debtors and creditors 461 Dbiteurs divers
462 Creditori diveri 461 Sundry debtors 462 Crditeurs divers
462 Sundry creditors
47 Conturi de subvenii, regularizare i asimilate 47 Comptes de subvention, de rgularisation et
471 Cheltuieli nregistrate n avans 47 Accruals, subsidies and similar accounts assimils
471 Deferred expenses 471 Charges constates davance
472 Venituri nregistrate n avans
472 Deferred income 472 Produits constats davance
473 Decontri din operaii n curs de clarificare 473 Suspense account 473 Compte dattente
475 Subvenii pentru investiii 475 Investment subsidies 475 Subventions dinvestissement
4751 Subvenii guvernamentale pentru investiii 4751 Governmental investment subsidies 4751 Subventions gouvernementales
4752 mprumuturi nerambursabile cu caracter de 4752 Non-repayable loans in the form of invest- dinvestissement
subvenii pentru investiii ment subsidies 4752 Emprunts non remboursables caractre
4753 Donaii pentru investiii 4753 Investment donations de subventions dinvestissement
4754 Inventory surpluses in the form of 4753 Donations pour investissements
4754 Plusuri de inventar de natura imobilizrilor 4754 Surplus linventaire sous forme
4758 Alte sume primite cu caracter de subvenii non-current assets
4758 Other amounts received in the form of dimmobilisations
pentru investiii 4758 Autres sommes reues caractre de
investment subsidies
478 Venituri n avans aferente activelor primite prin subventions dinvestissement
478 Deferred income related to assets received by 478 Produits constats davance se rfrant des
transfer de la clieni transfer from customers actifs reus par transfert de clients
20 Chart of Accounts

48 Decontri n cadrul unitii 48 Internal transactions 48 Oprations internes lentreprise


481 Decontri ntre unitate i subuniti 481 Transactions between the entity and sub-units 481 Oprations entre sige et sous-units
482 Decontri ntre subuniti 482 Transactions between sub-units 482 Oprations entre sous-units
49 Ajustri pentru deprecierea creanelor 49 Allowances for doubtful debts 49 Provisions pour dprciation des crances
491 Ajustri pentru deprecierea creanelor - clieni 491 Allowances for doubtful customers 491 Provisions pour dprciation des crances clients
495 Ajustri pentru deprecierea creanelor - decontri 495 Allowances for doubtful debts from group douteuses
n cadrul grupului i cu acionarii/asociaii companies and shareholders / associates 495 Provisions pour dprciation des crances dou-
496 Ajustri pentru deprecierea creanelor - debitori 496 Allowances for doubtful sundry debtors teuses du groupe et associs/actionnaires
496 Provisions pour dprciation des crances dou-
diveri
teuses de dbiteurs divers
Chart of Accounts 21

Clasa 5 - Conturi de trezorerie Class 5 - Treasury accounts Classe 5 - Comptes de trsorerie


50 Investiii pe termen scurt 50 Short term investments 50 Placements court terme
501 Aciuni deinute la entitile afiliate 501 Shares in affiliated entities 501 Placements financiers court terme sous forme
505 Obligaiuni emise i rscumprate 505 Redeemed debentures dactions de parties lies
506 Obligaiuni 506 Debentures 505 Obligations mises et rachetes
507 Certificate verzi acordate 507 Green certificates granted 506 Obligations
508 Alte investiii pe termen scurt i creane 508 Other short term investments and related 507 Certificats verts accords
asimilate receivables 508 Autres placements court terme et crances
5081 Other short term financial investments assimiles
5081 Alte titluri de plasament 5081 Autres titres de placement
5088 Dobnzi la obligaiuni i titluri de plasament 5088 Accrued interest on debentures and short
term investments 5088 Intrts courus sur obligations et titres
509 Vrsminte de efectuat pentru investiiile pe de placement
termen scurt 509 Amounts payable for short term financial invest-
509 Versements restant effectuer sur placements
5091 Vrsminte de efectuat pentru aciunile ments financiers court terme
deinute la entitile afiliate 5091 Amounts payable for shares in affiliated 5091 Versements restant effectuer sur place-
5092 Vrsminte de efectuat pentru alte investiii entities ments court terme en actions de parties lies
pe termen scurt  5092 Amounts payable for other short term finan- 5092 Versements restant effectuer sur autres
cial investments placements financiers court terme
51 Conturi la bnci
511 Valori de ncasat 51 Bank accounts 51 Banques
5112 Cecuri de ncasat 511 Outstanding lodgements 511 Valeurs lencaissement
5113 Efecte de ncasat 5112 Cheques 5112 Chques lencaissement
5113 Bills of exchange held to maturity 5113 Effets lencaissement
5114 Efecte remise spre scontare
5114 Bills of exchange forwarded for discount 5114 Effets remis lescompte
512 Conturi curente la bnci
512 Cash at bank 512 Comptes courants bancaires
5121 Conturi la bnci n lei
5121 Cash at bank in lei 5121 Comptes en lei
5124 Conturi la bnci n valut
5124 Cash at bank in foreign currencies 5124 Comptes en devises
5125 Sume n curs de decontare
5125 Amounts under settlement 5125 Montants en rapprochement bancaire
518 Dobnzi 518 Interest 518 Intrts
5186 Dobnzi de pltit 5186 Accrued interest payable 5186 Intrts courus payer
22 Chart of Accounts

5187 Dobnzi de ncasat 5187 Accrued interest receivable 5187 Intrts courus recevoir
519 Credite bancare pe termen scurt 519 Short term bank loans 519 Crdits bancaires court terme
5191 Credite bancare pe termen scurt 5191 Short term bank loans 5191 Crdits bancaires court terme
5192 Credite bancare pe termen scurt 5192 Short term bank loans in arrears 5192 Crdits bancaires court terme non rem-
nerambursate la scaden 5193 Foreign government loans bourss lchance
5193 Credite externe guvernamentale 5193 Crdits externes gouvernementaux
5194 Foreign loans guaranteed by the State
5194 Credite externe garantate de stat 5194 Crdits externes garantis par lEtat
5195 Credite externe garantate de bnci 5195 Foreign loans guaranteed by banks
5195 Crdits externes garantis par des banques
5196 Credite de la trezoreria statului 5196 State Treasury loans
5196 Crdits du Trsor public
5197 Credite interne garantate de stat 5197 Domestic loans guaranteed by the State 5197 Crdits locaux garantis par lEtat
5198 Dobnzi aferente creditelor bancare pe 5198 Accrued interest on short term loans 5198 Intrts courus sur crdits bancaires court
termen scurt 53 Petty cash terme
53 Casa 531 Petty cash 53 Caisse
531 Casa 5311 Petty cash in lei 531 Caisse
5311 Casa n lei 5314 Petty cash in foreign currencies 5311 Caisse en lei
5314 Casa n valut 532 Cash equivalents 5314 Caisse en devises
532 Alte valori 5321 Postage and fiscal stamps 532 Autres valeurs
5321 Timbre fiscale i potale 5321 Timbres fiscaux et postaux
5322 Holiday vouchers
5322 Bilete de tratament i odihn 5322 Chques vacances
5323 Tichete i bilete de cltorie 5323 Transport tickets
5328 Other cash equivalents 5323 Titres de transport
5328 Alte valori 5328 Autres valeurs
54 Acreditive 54 Letters of credit
541 Letters of credit 54 Accrditifs
541 Acreditive
541 Accrditifs
5411 Acreditive n lei 5411 Letters of credit in lei
5412 Acreditive n valut 5411 Accrditifs en lei
5412 Letters of credit in foreign currencies
542 Avansuri de trezorerie13 5412 Accrditifs en devises
542 Cash advances13 542 Avances de trsorerie13
58 Viramente interne 58 Internal transfers 58 Virements internes
581 Viramente interne 581 Internal transfers 581 Virements internes
13 n acest cont vor fi evideniate i sumele acordate prin sistemul de carduri. 13 In this account sums awarded through the card system will also be indicated. 13 Dans ce compte seront aussi enregistres les avances accordes par carte.
Chart of Accounts 23

59 Ajustri pentru pierderea de valoare a 59 Impairment of treasury accounts 59 Provisions pour dprciation des comptes de
conturilor de trezorerie 591 Impairment of shares in affiliated entities trsorerie
591 Ajustri pentru pierderea de valoare a aciunilor 595 Impairment of redeemed debentures 591 Provisions pour dprciation des placements
deinute la entitile afiliate 596 Impairment of debentures financiers en actions de parties lies
595 Ajustri pentru pierderea de valoare a 598 Impairment of other short-term financial 595 Provisions pour dprciation des obligations
obligaiunilor emise i rscumprate investments and related receivables mises et rachetes
596 Ajustri pentru pierderea de valoare a 596 Provisions pour dprciation des obligations
obligaiunilor 598 Provisions pour dprciation des autres
placements financiers court terme et crances
598 Ajustri pentru pierderea de valoare a altor
assimiles
investiii pe termen scurt i creane asimilate
24 Chart of Accounts

Clasa 6 Conturi de cheltuieli Class 6 - Expense accounts Classe 6 - Comptes de charges


60 Cheltuieli privind stocurile 60 Expenses related to inventories 60 Achats stocks
601 Cheltuieli cu materiile prime 601 Raw materials 601 Matires premires
602 Cheltuieli cu materialele consumabile 602 Consumables 602 Matires consommables
6021 Cheltuieli cu materialele auxiliare
6022 Cheltuieli privind combustibilii 6021 Auxiliary materials 6021 Fournitures auxiliaires
6023 Cheltuieli privind materialele pentru 6022 Fuel 6022 Combustibles/Carburants
ambalat 6023 Packaging materials 6023 Emballages
6024 Cheltuieli privind piesele de schimb 6024 Spare parts 6024 Pices de rechange
6025 Cheltuieli privind seminele i materialele 6025 Seeds and sapling 6025 Semences et fournitures pour plantation
de plantat 6026 Fodder 6026 Fourrage
6026 Cheltuieli privind furajele 6028 Other consumables 6028 Autres matires consommables
6028 Cheltuieli privind alte materiale
603 Materials in the form of small inventory 603 Fournitures ayant la nature dobjets dinventaire
consumabile
603 Cheltuieli privind materialele de natura obiectelor 604 Materials not stored 604 Fournitures non stockes
de inventar 605 Electricity, heating and water 605 Energie et eau
604 Cheltuieli privind materialele nestocate 606 Animals and poultry 606 Animaux et volailles
605 Cheltuieli privind energia i apa 607 Goods for resale 607 Marchandises
606 Cheltuieli privind animalele i psrile 608 Packaging costs 608 Emballages
607 Cheltuieli privind mrfurile 609 Trade discounts received 609 Rabais, remises et ristournes commerciales
608 Cheltuieli privind ambalajele
61 Third party services obtenus
609 Reduceri comerciale primite
61 Cheltuieli cu serviciile executate de teri 611 Maintenance and repair expenses 61 Services externes
611 Cheltuieli cu ntreinerea i reparaiile 612 Royalties and rental expenses 611 Entretien et rparations
612 Cheltuieli cu redevenele, locaiile de gestiune i 613 Insurance premiums 612 Redevances, locations de gestion et loyers
chiriile 614 Research expenses 613 Primes dassurance
613 Cheltuieli cu primele de asigurare 614 Etudes et recherches
614 Cheltuieli cu studiile i cercetrile
Chart of Accounts 25

62 Cheltuieli cu alte lucrri executate de teri 62 Other third party services 62 Autres services externes
621 Cheltuieli cu colaboratorii 621 Externally contracted manpower 621 Personnel extrieur lentreprise
622 Cheltuieli privind comisioanele i onorariile 622 Commissions and fees 622 Commissions et honoraires
623 Cheltuieli de protocol, reclam i publicitate 623 Entertaining, promotion and advertising 623 Reprsentation et publicit
624 Cheltuieli cu transportul de bunuri i personal 624 Transport de biens et du personnel
624 Transport of goods and personnel
625 Cheltuieli cu deplasri, detari i transferri 625 Dplacements, dtachements et transferts
626 Cheltuieli potale i taxe de telecomunicaii 625 Travel 626 Frais postaux et de tlcommunications
627 Cheltuieli cu serviciile bancare i asimilate 626 Postage and telecommunications 627 Services bancaires et assimils
628 Alte cheltuieli cu serviciile executate de teri 627 Bank commissions and similar charges 628 Autres services externes
63 Cheltuieli cu alte impozite, taxe i vrsminte 628 Other third party services 63 Autres impts, taxes et versements
asimilate 63 Other taxes, duties and similar expenses assimils
635 C heltuieli cu alte impozite, taxe i vrsminte 635 Other taxes, duties and similar expenses 635 Autres impts, taxes et versements assimils
asimilate 64 Charges de personnel
64 Personnel expenses 641 Rmunrations du personnel
64 Cheltuieli cu personalul
641 Cheltuieli cu salariile personalului 641 Salaries 642 Tickets restaurant accords aux salaris
642 C heltuieli cu tichetele de mas acordate 642 Employee luncheon vouchers 643 Primes reprsentant la participation du
salariailor 643 Expenses with bonuses for employees from personnel au bnfice
643 C heltuieli cu primele reprezentnd participarea profit 644 Charges reprsentant la rmunration en instru-
personalului la profit 644 Expenses with remunerations in the form of own ments propres de capital
644 C heltuieli cu remunerarea n instrumente de 645 Cotisations de scurit sociale et organismes
equity instruments sociaux
capitaluri proprii 645 Social security contributions
645 Cheltuieli privind asigurrile i protecia social 6451 Cotisations de lentreprise aux assurances
6451 Companys contribution to social security sociales publiques de retraite
6451 Contribuia unitii la asigurrile sociale
6452 Contribuia unitii pentru ajutorul de omaj 6452 Companys contribution to unemployment 6452 Cotisations de lentreprise au fonds de
6453 Contribuia angajatorului pentru asigurrile fund chmage
sociale de sntate 6453 Companys contribution to health insurance 6453 Cotisations de lentreprise aux assurances
6455 Cheltuieli privind contribuia unitii la 6455 Companys contribution to life insurance de sant
asigurrile de via 6456 Companys contribution to optional pension 6455 Cotisation patronale des polices
6456 Cheltuieli privind contribuia unitii la dassurance vie
funds 6456 Cotisation patronale des fonds de retraite
fondurile de pensii facultative
facultative
26 Chart of Accounts

6457 Contribuia unitii la primele de asigurare 6457 Companys contribution to voluntary health 6457 Contribution de lentreprise aux primes
voluntar de sntate insurance premiums dassurance maladie facultative
6458 Alte cheltuieli privind asigurrile i protecia 6458 Other social security and welfare contribu- 6458 Autres charges dassurance et de
social tions protection sociale
65 Alte cheltuieli de exploatare 65 Other operating expenses 65 Autres charges dexploitation
652 Cheltuieli cu protecia mediului nconjurtor 652 Expenses with the environment protection 652 Protection de lenvironnement
654 Pierderi din creane i debitori diveri 654 Bad debts written off 654 Pertes sur crances et dbiteurs divers
658 Alte cheltuieli de exploatare 658 Other operating expenses
658 Autres charges dexploitation
6581 Despgubiri, amenzi i penaliti 6581 Compensations, fines and penalties
6582 Donaii acordate 6582 Gifts and subsidies granted 6581 Ddommagements, amendes et pnalits
6583 Cheltuieli privind activele cedate i alte 6583 Net value of assets disposed of and other 6582 Donations accordes
operaii de capital capital transactions 6583 Valeur nette des actifs cds et autres
6588 Alte cheltuieli de exploatare 6588 Other operating expenses oprations de capital
66 Cheltuieli financiare 66 Financial expenses 6588 Autres charges dexploitation
663 Pierderi din creane legate de participaii 663 Losses on amounts receivable in relation with 66 Charges financires
664 Cheltuieli privind investiiile financiare cedate long term financial investments 663 Pertes sur crances lies des participations
6641 Cheltuieli privind imobilizrile financiare 664 Losses on disposal of financial investments 664 Charges sur cession dactifs financiers
cedate 6641 Losses on disposal of long term financial 6641 Charges sur cession dimmobilisations
6642 Pierderi din investiiile pe termen scurt investments financires
cedate 6642 Losses on disposal of short term financial
6642 Pertes sur cession de placements
665 Cheltuieli din diferene de curs valutar investments
666 Cheltuieli privind dobnzile 665 Foreign exchange losses financiers court terme
667 Cheltuieli privind sconturile acordate 666 Interest expense 665 Pertes de change
668 Alte cheltuieli financiare 667 Discounts granted 666 Intrts
668 Other financial expenses 667 Escomptes accords
67 Cheltuieli extraordinare
671 Cheltuieli privind calamitile i alte evenimente 67 Extraordinary expenses 668 Autres charges financires
extraordinare 671 Expenses related to natural disasters and other 67 Charges exceptionnelles
extraordinary events 671 Calamits et autres vnements exceptionnels
Chart of Accounts 27

68 Cheltuieli cu amortizrile, provizioanele i 68 Depreciation and provisions; adjustments for 68 Dotations aux amortissements et aux
ajustrile pentru depreciere sau pierdere de impairment losses provisions; ajustements pour dprciation ou
valoare 681 Depreciation and provisions; adjustments for perte de valeur
681 C heltuieli de exploatare privind amortizrile, impairment losses - operating expenses 681 Charges dexploitation sous forme de dotation aux
provizioanele i ajustrile pentru depreciere 6811 Depreciation of non current assets amortissements et provisions pour dprciation
6811 Cheltuieli de exploatare privind amortizarea 6812 Provisions 6811 Dotations aux amortissements des immo-
imobilizrilor 6813 Impairment losses on non current assets bilisations
6812 Cheltuieli de exploatare privind 6812 Dotations aux provisions
6814 Impairment of current assets
provizioanele 6813 Dotations aux provisions pour dprciation
686 Impairment losses and write down of financial
6813 Cheltuieli de exploatare privind ajustrile des immobilisations
pentru deprecierea imobilizrilor assets
6814 Dotations aux provisions pour dprciation
6814 Cheltuieli de exploatare privind ajustrile 6863 Impairment losses on financial non-current
des actifs circulants
pentru deprecierea activelor circulante assets 686 Charges financires sous forme de
686 C heltuieli financiare privind amortizrile i 6864 Impairment of financial current assets damortissements et provisions pour perte de
ajustrile pentru pierdere de valoare 6868 Amortisation of premiums on redemption valeur
6863 Cheltuieli financiare privind ajustrile pentru of debentures 6863 Dotations aux provisions pour dprciation
pierderea de valoare a imobilizrilor financiare 69 Income tax and other taxes des immobilisations financires
6864 Cheltuieli financiare privind ajustrile pentru 691 Income tax 6864 Dotations aux provisions pour dprciation
pierderea de valoare a activelor circulante des actifs circulants
698 Other taxes not included above14
6868 Cheltuieli financiare privind amortizarea 6868 Dotations aux amortissements des primes
primelor de rambursare a obligaiunilor de remboursement des obligations
69 Cheltuieli cu impozitul pe profit i alte impozite 69 Impt sur les bnfices et autres impts
691 Cheltuieli cu impozitul pe profit 691 Impts sur les bnfices
698 C heltuieli cu impozitul pe venit i cu alte impozite 698 Impt sur les revenus et autres impts non
care nu apar n elementele de mai sus14 inclus dans les postes prcdents14

14 Se utilizeaz conform reglementrilor legale. 14 The account is used according to the legal regulations. 14 Le compte est utilis conformment aux rglementations lgales.
28 Chart of Accounts

Clasa 7 Conturi de venituri Class 7 - Revenue accounts Classe 7 - Comptes de produits


70 Cifra de afaceri net 70 Net turnover 70 Chiffre daffaires net
701 Venituri din vnzarea produselor finite 701 Sales of finished goods 701 Ventes de produits finis
702 Venituri din vnzarea semifabricatelor 702 Sales of semi-finished goods 702 Ventes de produits intermdiaires
703 Venituri din vnzarea produselor reziduale 703 Sales of residual products 703 Ventes de produits rsiduels
704 Venituri din servicii prestate 704 Services rendered 704 Prestations de services
705 Venituri din studii i cercetri 705 Revenues from research studies 705 Etudes et recherches
706 Venituri din redevene, locaii de gestiune i chirii 706 Rental and royalty income 706 Redevances, locations de gestion et loyers
707 Venituri din vnzarea mrfurilor 707 Sale of goods purchased for resale 707 Ventes de marchandises
708 Venituri din activiti diverse 708 Revenues from sundry activities 708 Produits des activits diverses
709 Reduceri comerciale acordate 709 Trade discounts offered 709 Rabais, remises et ristournes accords par
71 Venituri aferente costului de producie n curs 71 Revenues associated to the production cost of lentreprise
de execuie the work in progress 71 Variation des stocks en cours de production
711 Venituri aferente costurilor stocurilor produse 711 R evenues associated with the costs of the com- ou produits
712 Venituri aferente costurilor serviciilor n curs de pleted production 711 Variation des stocks de produits
execuie 712 Revenues associated with the cost of services in 712 Variation des en-cours de prestations de services
72 Venituri din producia de imobilizri progress 72 Production imobilise
721 Venituri din producia de imobilizri necorporale 72 Own work capitalised 721 Immobilisations incorporelles
722 Venituri din producia de imobilizri corporale 721 Capitalised costs of intangible non-current assets 722 Immobilisations corporelles
74 Venituri din subvenii de exploatare 722 Capitalised costs of tangible non-current assets 74 Subventions dexploitation
741 Venituri din subvenii de exploatare 74 Subsidies for operating activities 741 Subventions dexploitation
7411 Venituri din subvenii de exploatare aferente 741 Subsidies for operating activities 7411 Subventions dexploitation affrentes au
cifrei de afaceri15 7411 Subsidies related to the turnover15 chiffre daffaires15
7412 Venituri din subvenii de exploatare pentru 7412 Subsidies for raw materials and 7412 Subventions dexploitation pour matires
materii prime i materiale consumabile consumables premires et consommables
7413 Venituri din subvenii de exploatare pentru 7413 Subsidies for other external costs 7413 Subventions dexploitation pour autres
alte cheltuieli externe charges externes
15 Se ia in calcul la determinarea cifrei de afaceri. 15 This is accounted for in the calculation of turnover. 15 Ce compte entre dans le calcul du chiffre daffaires.
Chart of Accounts 29

7414 Venituri din subvenii de exploatare pentru 7414 Subsidies for wages and salaries 7414 Subventions dexploitation pour rmunra-
plata personalului 7415 Subsidies for social security contributions tion du personnel
7415 Venituri din subvenii de exploatare pentru 7416 Subsidies for other operating expenses 7415 Subventions dexploitation pour charges
asigurri i protecie social 7417 Subsidies related to other income sociales
7416 Venituri din subvenii de exploatare pentru 7416 Subventions pour autres charges
7418 Subsidies related to interest payable dexploitation
alte cheltuieli de exploatare
75 Other operating revenues 7417 Subventions dexploitation affrentes aux
7417 Venituri din subvenii de exploatare aferente
754 Bad debts written off and subsequently collected autres produits
altor venituri 7418 Subventions dexploitation pour intrts dus
7418 Venituri din subvenii de exploatare pentru 758 Other operating revenues
dobnda datorat 7581 Compensations, fines and penalties 75 Autres produits dexploitation
7582 Gifts and subsidies received 754 Rentres sur crances amorties et dbiteurs
75 Alte venituri din exploatare divers
754 Venituri din creane reactivate i debitori diveri 7583 Proceeds from disposal of assets and other
758 Autres produits dexploitation
758 Alte venituri din exploatare capital transactions 7581 Ddommagements, amendes et pnalits
7581 Venituri din despgubiri, amenzi i penaliti 7584 Amortisation of investment subsidies 7582 Donations reues
7582 Venituri din donaii primite 7588 Other operating revenues 7583 Produits sur cession dactifs et autres
7583 Venituri din vnzarea activelor i alte 76 Financial revenues oprations de capital
operaii de capital 7584 Subventions dinvestissement
761 Revenues from long term financial investments
7584 Venituri din subvenii pentru investiii 7588 Autres produits dexploitation
7611 Revenues from shares in affiliated entities 76 Produits financiers
7588 Alte venituri din exploatare 7613 Revenues from long term investments in 761 Produits des immobilisations financires
76 Venituri financiare associates 7611 Revenus des titres de participation dans
761 Venituri din imobilizri financiare 762 Revenues from short term financial investments des parties lies
7611 Venituri din aciuni deinute la entitile 763 Revenues from long term receivables 7613 Revenus des titres de participation
afiliate 764 Revenues on disposal of financial investments 762 Revenus des placements financiers court terme
7613 Venituri din interese de participare 763 Revenus des crances immobilises
762 Venituri din investiii financiare pe termen scurt 764 Produits sur cession des actifs financiers
763 Venituri din creane imobilizate
764 Venituri din investiii financiare cedate
30 Chart of Accounts

7641 Venituri din imobilizri financiare cedate 7641 Revenues on disposal of long term financial 7641 Produits sur cession dimmobilisations
7642 Ctiguri din investiii pe termen scurt investments financires
cedate 7642 Gains on disposal of short term financial 7642 Produits sur cession de placements
765 Venituri din diferene de curs valutar investments financiers court terme
766 Venituri din dobnzi 765 Gains de change
765 Foreign exchange gains 766 Intrts obtenus
767 Venituri din sconturi obinute 766 Interest income 767 Escomptes obtenus
768 Alte venituri financiare 767 Discounts received 768 Autres produits financiers
77 Venituri extraordinare 768 Other financial revenues 77 Produits exceptionnels
771 Venituri din subvenii pentru evenimente 77 Extraordinary revenues 771 Subventions pour vnements exceptionnels et
extraordinare i altele similare 771 Revenues from subsidies for extraordinary autres produits similaires
78 Venituri din provizioane i ajustri pentru events and other similar revenues 78 Reprises de provisions pour dprciation ou
depreciere sau pierdere de valoare 78 Write back of provisions and adjustments for perte de valeur
781 Venituri din provizioane i ajustri pentru depreciation or impairment losses 781 Reprises de provisions pour dprciation
depreciere privind activitatea de exploatare 781 Write back of provisions and adjustments for caractre dexploitation
7812 Venituri din provizioane 7812 Reprises de provisions
operating impairment losses
7813 Venituri din ajustri pentru deprecierea 7813 Reprises de provisions pour dprciation
7812 Write back of provisions des immobilisations
imobilizrilor 7813 Reversal of impairment losses on
7814 Venituri din ajustri pentru deprecierea 7814 Reprises de provisions pour dprciation
non-current assets des actifs circulants
activelor circulante 7814 Reversal of write-down of current assets 7815 Amortissement du fonds de commerce
7815 Venituri din fondul comercial negativ 7815 Revenues from negative goodwill ngatif
786 Venituri financiare din ajustri pentru pierdere 786 Reversal of adjustments for impairment losses 786 Reprises de provisions caractre financier pour
de valoare 7863 Reversal of impairment losses on financial perte de valeur
7863 Venituri financiare din ajustri pentru non-current assets 7863 Reprises de provisions pour dprciation
pierderea de valoare a imobilizrilor financiare 7864 Reversal of write-down of financial current des immobilisations financires
7864 Venituri financiare din ajustri pentru assets 7864 Reprises de provisions pour dprciation
pierderea de valoare a activelor circulante des actifs circulants
Chart of Accounts 31

Clasa 8 Conturi speciale Class 8 - Special accounts Classe 8 - Comptes spciaux


80 Conturi n afara bilanului 80 Off-balance sheet accounts 80 Comptes hors bilan
801 Angajamente acordate 801 Commitments 801 Engagements accords
8011 Giruri i garanii acordate 8011 Guarantees and endorsements 8011 Nantissements et garanties accords
8018 Alte angajamente acordate 8018 Autres engagements accords
8018 Other commitments
802 Angajamente primite 802 Engagements reus
8021 Giruri i garanii primite 802 Commitments received
8021 Guarantees and endorsements 8021 Nantissements et garanties reus
8028 Alte angajamente primite 8028 Autres engagements reus
803 Alte conturi n afara bilanului 8028 Other commitments received
803 Autres comptes hors bilan
8031 Imobilizri corporale luate cu chirie 803 Other off-balance sheet accounts
8031 Immobilisations corporelles en location
8032 Valori materiale primite spre prelucrare sau 8031 Leased tangible assets
8032 Fournitures reues pour transformation ou
reparare 8032 Assets held for processing or repair
8033 Valori materiale primite n pstrare sau rparation
8033 Assets held in custody 8033 Fournitures en dpt ou en consignation
custodie 8034 Receivables written off but still followed up
8034 Debitori scoi din activ, urmrii n 8034 Dbiteurs hors bilan pour lesquels les pour-
8035 Inventory under the form of used small suites continuent
continuare
 8035 Stocuri de natura obiectelor de inventar date inventory 8035 Stocks sous la forme dobjets dinventaire
n folosin 8036 Royalties, rents and similar debts utiliss
8036 Redevene, locaii de gestiune, chirii i alte 8037 Bills of exchange discounted before 8036 Redevances, locations de gestion, loyers et
datorii asimilate maturity autres dettes assimiles
8037 Efecte scontate neajunse la scaden 8038 State patrimony received for administration, 8037 Effets escompts non chus
8038 Bunuri publice primite n administrare, concession and rented 8038 Biens publics reus en administration,
concesiune i cu chirie 8039 Other off-balance sheet items concession et location
8039 Alte valori n afara bilanului 804 Amortisation for the degree of non-usage of fixed 8039 Autres valeurs hors bilan
804 Amortizarea aferent gradului de neutilizare a 804 Amortissement affrent au degr de non-utilisa-
mijloacelor fixe assets
tion des immobilisations
8045 Amortizarea aferent gradului de neutilizare 8045 Amortisation for the degree of non-usage
8045 Amortissement affrent au degr de
a mijloacelor fixe of fixed assets
non-utilisation des immobilisations
805 D obnzi aferente contractelor de leasing i altor 805 Interest for the leasing and other assimilated 805 Intrts non chus affrents aux contrats de
contracte asimilate, neajunse la scaden contracts not held till maturity leasing et autres contrats
32 Chart of Accounts

8051 Dobnzi de pltit 8051 Interest payable 8051 Intrt payer


8052 Dobnzi de ncasat16 8052 Interest receivable16 8052 Intrt recevoir16
806 Certificate de emisii de gaze cu efect de ser 806 Certificates for green house gases emissions 806 Certificats pour lmission de gaz effet de serre
807 Active contingente 807 Contingent assets 807 Actifs conditionnels
808 Datorii contingente 808 Contingent liabilities 808 Passifs conditionnels
809 Creane preluate prin cesionare 809 Assignment of receivables 809 Reprise de crances suite cession
89 Balance sheet 89 Bilan
89 Bilan
891 Opening balance sheet 891 Bilan douverture
891 Bilan de deschidere 892 Bilan de clture
892 Bilan de nchidere 892 Closing balance sheet

Class 9 Management accounts17 Classe 9 - Comptes de gestion17


Clasa 9 Conturi de gestiune17 90 Dcomptes internes
90 Decontri interne 90 Internal transactions
901 Dcomptes internes concernant les charges
901 Decontri interne privind cheltuielile 901 Internal transactions relating to expenses 902 Dcomptes internes concernant la production
902 Decontri interne privind producia obinut 902 Internal transactions related to costs of obtenue
conversion 903 Dcomptes internes concernant les carts de
903 Decontri interne privind diferenele de pre
903 Internal transactions relating to price differences prix
92 Conturi de calculaie
92 Cost accounts 92 Comptes de calcul de cots
921 Cheltuielile activitii de baz 921 Charges de lactivit principale
921 Costs related to the core business
922 Cheltuielile activitilor auxiliare 922 Charges des activits auxiliaires
922 Costs related to auxiliary activities
923 Cheltuieli indirecte de producie 923 Production overheads 923 Charges indirectes de production
924 Cheltuieli generale de administraie 924 Administrative overheads 924 Frais gnraux
925 Cheltuieli de desfacere 925 Distribution costs 925 Charges de distribution
93 Costul produciei 93 Production cost 93 Cot de production
931 Costul produciei obinute 931 Cost of output 931 Cot de la production obtenue
933 Costul produciei n curs de execuie 933 Cost of work in progress 933 Cot de la production en cours

16 Acest cont se folosete de ctre entitile radiate din registrul general i care 16 This account is used by entities which have been removed from the general Registry 16 Ce compte est utilis par des entits rayes du Registre gnral et qui ont encore des
mai au n derulare contracte de leasing. and which have ongoing leasing contracts. contrats de leasing en cours.
17 Pentru organizarea contabilitii de gestiune, folosirea conturilor din aceast clas 17 F or the organization of management accounting, the use of the accounts in 17 Pour lorganisation de la comptabilit de gestion, lutilisation des comptes
este opional. this class is optional. de cette classe est facultative.
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Contact us:
erban Toader Cluj
Senior Partner Power Business Center
T: +40 (372) 377 800 Calea Dorobanilor no.18-20
400117 Cluj-Napoca, Jud.Cluj, Romania
E: stoader@kpmg.com
T: +40 (740) 333 344
Angela Manolache F: +40 (753) 333 800
Director, Accounting Advisory
T: +40 (372) 377 833 Constana
E: amanolache@kpmg.com B-dul Mamaia 208, 2nd floor, Constana
900540, Romania
KPMG Romania SRL
T: +40 (756) 070 044
Bucharest F: +40 (752) 710 044
Victoria Business Park
DN1, os Bucureti-Ploieti, no. 69-71
Sector1, Bucharest 013685, Romania Iai
T: +40 (372) 377 800 Ideo Business Center
os. Pcurari, No. 138, 2nd Floor, Office A209
F: +40 (372) 377 700
Iai 700521, Romania
Timioara T: +40 (756) 070 048
B-dul Mihai Viteazu, no.30, Timioara F: +40 (752) 710 048
RO-300 222, jud.Timi, Romania
T: +40 (256) 221 365
F: +40 (256) 499 361

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