Chart of Accounts - PDF

Plan contabil / Charts of accounts /
Plan comptable
KPMG IN ROMANIA
Premier: KPMG in Romania lanseaza un model ilustrativ de situatii
financiare IFRS aplicate
KPMG Romnia a lansat n premier n Romnia un model de situaii financiare
consolidate conform IFRS, aplicate de o corporaie multinaional fictiv, ntr-o
publicaie ce reflect evenimente i circumstane cu care se confrunt azi multe
dintre societile din mediul romnesc de afaceri.
Pentru mai multe detalii, v rugm s vizitai www.kpmg.ro.
First for Romania: KPMG Issues an illustrative model of applied IFRS financial
statements
Responding proactively to client needs, KPMG in Romania has recognized that
financial statements preparers in Romania need local language International Financial
Reporting Standards (IFRS) illustrative financial statements and has launched the
publication Illustrative Financial Statements under International Financial Reporting
Standards.
For more details, please visit www.kpmg.ro.

Plan contabil
Chart of accounts
Plan comptable
2 Chart of Accounts
ncepnd cu 1 ianuarie 2010 intr in vigoare OMF 3055/ From 1 January 2010, OMF 3055/2009 is applied. A partir du 1er Janvier 2010 entrera en vigueur lOrdre
2009 care prezint un nou plan de conturi, prezentat This presents a new chart of accounts as well as the du Ministre des Finances OMF 3055/2009 qui prsent
mai jos, cat si urmtoarele aspecte: following: un nouveau plan de comptes, expos ci-dessous, et les
1. Reglementrile contabile sunt conforme cu 1.The Accounting Regulations complying with the aspets suivants:
Directiva a IV-a a Comunitatilor Economice Europene si Fourth EEC Directive and the Sevenths EEC Directive 1.Les rglementations comptables sont conformes
Directiva a VII-a a Comunitatilor Economice Europene. la IV-me Directive de la Communaut Economique
2. Size criteria for preparing the Financial State- Europenne et la VII-me Directive de la Communaut
2. Criterii de mrime pentru ntocmirea Situaiilor ments: Economique Europenne
Financiare. Astfel: a) Legal persons which at the date of the balance 2.Critres de taille pour la prparation dEtats Finan-
a) Persoanele juridice care la data bilanului depesc sheet comply with two out of the three criteria (size
limitele a dou dintre urmtoarele 3 criterii, denumite in ciers:
criteria): a)Les personnes morales qui la date du bilan dpas-
continuare criterii de mrime: - total assets: 3.650.000 EUR;
- total active: 3.650.000 euro; sent deux des trois critres suivants:
- net turnover: 7.300.000 EUR; - total actif: 3.650.000 euros
- cifra de afaceri neta: 7.300.000 euro; - average number of employees during the financial - chiffre daffaires net: 7.300.000 euros
- numr mediu de salariai in cursul exerciiului year: 50; - nombre moyen de salaris pendant lexercice finan-
financiar: 50 should prepare annual financial statements consist- cier: 50
ntocmesc situaii financiare anuale care ing of:
cuprind: prparent des tats financiers annuels qui contiennent:
- balance sheet; - bilan;
- bilan; - profit and loss account; - compte de rsultat;
- cont de profit si pierdere; - statement of changes in equity; - tableau de variation des capitaux propres
- situaia modificrilor capitalului propriu; - cash flow statement; - tat des flux de trsorerie
- situaia fluxurilor de numerar; - notes to the annual financial statements. - notes explicatives aux tats financiers annuels
- note explicative la situaiile financiare anuale. b) Legal persons who on their balance sheet dates do b)Les personnes morales qui, la date du bilan, ne
b) Persoanele juridice care la data bilanului nu not exceed the limits of two of the three size criteria dpassent pas deux des critres de taille noncs ci-
depesc limitele a doua dintre criteriile de mrime mentioned above, prepare simplified annual financial dessus prparent des tats financiers annuels simplifis
prevzute mai sus ntocmesc situaii financiare anuale statements consisting of: comprenant:
simplificate care cuprind: - abridged balance sheet; - bilan simplifi
- bilan prescurtat; - profit and loss account; - compte de rsultat
Chart of Accounts 3
- cont de profit si pierdere; - notes on the simplified annual financial state- - notes explicatives aux tats financiers annuels simpli-
- note explicative la situaiile financiare anuale ments. Optionally, the legal persons may prepare fis. En option, elles peuvent prparer le tableau de
simplificate. Opional, ele pot ntocmi situaia the statement of changes in equity or the cash variation des capitaux propres et/ou ltat des flux de
modificrilor capitalului propriu si/sau situaia flow statement. trsorerie.
fluxurilor de numerar. 3. Auditing of the financial statements 3.Laudit des tats financiers
3. Auditarea situatiilor financiare The annual financial statements prepared by the legal Les tats financiers annuels prpars par les personnes
Situatiile financiare anuale intocmite de persoanele persons which comply with two out of the three size morales qui dpassent deux des trois critres sont
juridice care depasesc limitele a doua dintre cele 3 criteria are to be audited in accordance with the law audits conformment la loi.
criterii sunt auditate, potrivit legii. provisions. Les tats financiers annuels prpars par les socits
Fac obiectul auditului statutar si situatiile financiare The financial statements of the public interest enti- publiques seront audits galement, conformment
anuale intocmite de persoanele juridice de interes ties, as are they defined by the law, are to be audited. la loi.
public, astfel cum sunt definite potrivit legii. Simplified financial statements are verified in accor- Les tats financiers annuels simplifis sont vrifis
Situatiile financiare anuale simplificate sunt verificate dance with the law. conformment la lois.
potrivit legii.
4. Consolidated financial statements are prepared 4.Les tats financiers annuels consolids sont
4. Situatiile financiare anuale consolidate sunt in accordance with the Accounting Regulations prepars selon les rglements comptables conformes
elaborate in conformitate cu Reglementarile contabile complying with the Sevenths EEC Directive. A parent la VII-me Directive de la Communaut Economique Eu-
conforme cu Directiva a VII-a a Comunitatilor ropenne. Une socit-mre est exonre de prparer
company may be exempted from the obligation to
Economice Europene. O societate-mama este scutita des tats financiers annuels consolids si, la date du
prepare consolidated financial statements if as at the
de la intocmirea situatiilor financiare anuale consolidate bilan consolid, les socits comerciales qui seront con-
balance sheet date of a parent the entities to be con-
daca, la data bilantului consolidat, societatile comerciale solides ne dpassent pas ensemble deux des critres
solidated do not together, on the basis of their latest
care urmeaza sa fie consolidate nu depasesc impreuna, suivants, ayant la base les plus rcentes de leurs tats
pe baza celor mai recente situatii financiare anuale ale financial statements, exceed the limits of two of the
following three criteria: financiers annuels:
acestora, limitele a doua dintre urmatoarele 3 criterii: - total actif: 17.520.000 euros
- total active: 17.520.000 euro; - total assets: 17.520.000 EUR,
- net turnover: 35.040.000 EUR, - chiffre daffaires net: 35.040.000 euros
- cifra de afaceri neta: 35.040.000 euro; - nombre moyen de salaris pendant lexercice finan-
- average number of employees during the financial
- numar mediu de salariati in cursul exercitiului cier: 250
financiar: 250 year: 250
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 reserves 1 10 Capital et rserves
101 Capital 101 Capital 101 Capital
1011 Capital subscris nevrsat 1011 Subscribed and not paid in share capital 1011 Capital souscrit non vers
1012 Capital subscris vrsat 1012 Subscribed and paid in share capital 1012 Capital souscrit - vers
1015 Patrimoniul regiei 1015 Patrimony (autonomous companies) 1015 Patrimoine des rgies
1016 Patrimoniul public2 1016 Patrimoine public
1016 Public patrimony2 104 Primes lies au capital social
104 Prime de capital 104 Premium related to capital
1041 Prime de emisiune 1041 Primes dmission
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 d obligations
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 Rserve lgale
1061 Legal reserve
1063 Rezerve statutare sau contractuale 1063 Rserves statutaires ou contractuelles
1063 Statutory or contractual capital reserve
1064 Rezerve de valoare just3 1064 Rserves de valeur juste
1064 Fair value reserve3
1065 Rezerve reprezentnd surplusul realizat din 1065 Rserves reprsentant lexcdent de
1065 Reserve representing the revaluation rserves de rvaluation
rezerve din reevaluare
1067 Rezerve din diferene de curs valutar in reserve surplus 1067 Rserves provenant des diffrences de taux
relaie cu investiia neta intr-o entitate strina3 1067 Reserves from foreign exchange differences de change correls a linvestissement nette dans
1068 Alte rezerve in respect to a net investment in a foreign entity3 une entit trangre
107 Rezerve din conversie4 1068 Other reserves 1068 Autres rserves
108 Interese care nu controleaz5 107 Conversion reserve4 107 Rserves de conversion
1081Interese care nu controleaz - rezultatul 108 Minority interest5 108 Intrt minoritaire
1081 Minority interest - profit (loss) for the period 1081 Intrt minoritaire rsultat de lexercice
exerciiului financiar
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 liabilities (public sector companies) etc.
2 Acest cont mai apare doar la entitatile care nu au finalizat procedurile legale de 2. This account only appears for entities which have not completed the legal transfer procedures for public sector assets.
transfer al bunurilor de natura patrimoniului public 3,4,5 This account only appears in the consolidated annual financial statements.
3, 4, 5 Acest cont apare numai n situaiile financiare anuale consolidate.
Chart of Accounts 5
1082 Interese care nu controleaz - alte capitaluri 1082 Minority interests other own capital 1082 Intrt minoritaire autre capitaux propres
proprii 109 Own shares 109 Actions propres
109 Aciuni proprii 1091 Short-term own shares 1091 Actions propres court terme
1091 Aciuni proprii deinute pe termen scurt 1092 Long-term own shares 1092 Actions propres long terme
1092 Aciuni proprii deinute pe termen lung 11 Report nouveau
11 Retained earnings
11 Rezultatul reportat 117 Retained earnings 117 Report nouveau
117 Rezultatul reportat 1171 Profit/loss carried forward 1171 Report nouveau reprsentant le benefice
1171 Rezultatul reportat reprezentnd profitul 1172 Retained earnings due to the adoption of IAS non-distribu ou la perte non-affecte
nerepartizat sau pierderea neacoperit 1172 Report nouveau provenant de ladoption
for the first time, with the exception of IAS 296
1172 Rezultatul reportat provenit din adoptarea pour la premire fois des IAS, lexception de IAS
pentru prima data a IAS, mai puin IAS 296 1174 Retained earnings resulting from the correc-
tion of accounting errors 29
1174 Rezultatul reportat provenit din corectarea 1174 Report nouveau provenant de la correction
erorilor contabile 1176 Retained earnings resulting from the adop-
d erreurs comptables
1176 Rezultatul reportat provenit din trecerea la tion of Accounting Regulations according to the 1176 Report nouveau provenant de la commu-
aplicarea Reglementrilor contabile conforme Fourth Directive of the European Economic Com- tation ladoption des Rglements de Compt-
cu Directiva a patra a Comunitilor Economice munities abilit selon la Quatrime Directive des Commu-
Europene 12 Profit (loss) for the period nauts Economiques Europennes
12 Rezultatul exerciiului financiar 121 Profit (loss) for the period 12 Rsultat de lexercice financier
121 Profit sau pierdere 129 Profit appropriation 121 Bnfice ou perte
129 Repartizarea profitului 14 Gains or losses in respect of issuance, 129 Affectation du rsultat
14 Ctiguri sau pierderi legate de emiterea, redemption, sale, free transfer or cancellation of 14 Profit ou dficit du lmission,
rascumpararea, vanzarea, cedarea cu titlu gratuit own capital instruments lamortissement, la vente, le transfert libre ou
sau anularea instrumentelor de capitaluri proprii 141 Gains in respect of sales or cancellation of own lannulation des instruments de capitaux propres
141 Castiguri legate de vanzarea sau anularea capital instruments 141 Profit de la vente ou de lannulation des instru-
intrumentelor de capitaluri proprii 149 Loses in respect of issuance, redemption, sale, ments de capitaux propres
149 Pierderi legate de emiterea, rascumpararea, free transfer or cancellation of own capital instru- 149 Dficit li lmission, le rachat, la vente, le
vanzarea, cedarea cu titlu gratuit sau anularea transfert gratuit ou lannulation des instruments
ments
intrumentelor de capitaluri proprii de capitaux propres
6 Acest cont apare doar la agenii economici care au aplicat Reglementrile contabile 6. This account only appears for companies that have applied the Accounting Regulations
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 account.
6 Chart of Accounts
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 garantii acordate 1512 Provisions for guarantees to customers 1512 Provisions pour garanties donnes aux
1513 Provisions for the decommissioning of clients
clientilor
1511 Provisions pour litiges
1513 Provizioane pentru dezafectare imobilizri tangible non-current assets and other similar 1512 Provisions pour garanties dones aux
corporale i alte aciuni similare legate de actions7 clients
acestea7 1514 Provisions for restructuring costs 1513 Provisions pour renouvellement des im-
1514 Provizioane pentru restructurare 1515 Provisions for pensions and similar obliga- mobilisations corporelles et pour dautres actions
1515 Provizioane pentru pensii i obligaii similare tions similaires
1516 Provizioane pentru impozite 1516 Provisions for taxes 1514 Provisions pour restructurations
1518 Alte provizioane 1518 Other provisions 1515 Provisions pour pensions et obligations
similaires
16 Imprumuturi si datorii asimilate 16 Loans and similar debts 1516 Provisions pour impts
161 mprumuturi din emisiuni de obligaiuni 161 Debenture loans 1518 Autres provisions
1614 mprumuturi externe din emisiuni de 1614 Foreign debenture loans guaranteed by the 16 Emprunts et dettes assimiles
obligaiuni garantate de stat State 161 Emprunts par mission dobligations
1615 mprumuturi externe din emisiuni de 1615 Foreign debenture loans guaranteed by 1614 Emprunts externes par mission
obligaiuni garantate de bnci banks dobligations garanties par lEtat
1617 mprumuturi interne din emisiuni de 1617 Domestic debenture loans guaranteed by 1615 Emprunts externes par mission
obligaiuni garantate de stat the State dobligations garanties par les banques
1618 Other debenture loans 1617 Emprunts internes par mission
1618 Alte mprumuturi din emisiuni de obligaiuni dobligations garanties par lEtat
162 Credite bancare pe termen lung 162 Long-term bank loans
1618 Autres emprunts par mission dobligations
1621 Credite bancare pe termen lung 1621 Long-term bank loans 162 Crdits bancaires long terme
1622 Credite bancare pe termen lung 1622 Long-term bank loans in arrears 1621 Crdits bancaires long terme
nerambursate la scaden 1622 Crdits bancaires long terme non-rem-
bourss lchance
7 Acest cont apare doar la agenii economici care au aplicat Reglementrile contabile 7 This account only appears for companies that have applied the Accounting Regulations
aprobate prin OMFP nr 94/2001 i pn la scoaterea din eviden a imobilizrilor corporale approved via OMFP No. 94/2001 and up to the date of writing-off the tangible non-current
n valoarea crora au fost incluse aceste provizioane Ca urmare, aceste provizioane nu se assets in the cost of which these provisions had been included. Consequently, these
mai pot constitui n baza prezentelor reglementri provisions can no longer be made under the new accounting principles.
Chart of Accounts 7
1623 Credite externe guvernamentale 1623 Foreign Government loans 1623 Crdits bancaires externes gouvernemen-
1624 Credite bancare externe garantate de stat 1624 Foreign loans guaranteed by the State taux
1625 Credite bancare externe garantate de bnci 1625 Foreign loans guaranteed by banks 1624 Crdits bancaires externes garantis par
1626 Credite de la trezoreria statului 1626 State Treasury loans lEtat
1627 Credite bancare interne garantate de stat 1627 Domestic loans guaranteed by the State 1625 Crdits bancaires externes garantis par les
166 Datorii care privesc imobilizrile financiare 166 Debts relating to financial assets banques
1661 Datorii fa de entitile afiliate 1661 Debts towards related parties 1626 Crdits accords par lEtat
1627 Crdits bancaires internes garantis par
1663 Datorii fa de entitile de care compania 1663 Debts towards associates
lEtat
este legat prin interese de participare 167 Other loans and similar debts
166 Dettes rattaches aux immobilisations finan-
167 Alte mprumuturi i datorii asimilate 168 Accrued interest on loans and similar debts cires
168 Dobnzi aferente mprumuturilor i datoriilor 1681 Accrued interest on debenture loans 1661 Dettes envers des parties lies
asimilate 1682 Accrued interest on long-term bank loans 1663 Dettes envers des socits dtenant des
1681 Dobnzi aferente mprumuturilor din 1685 Accrued interest on debts towards related titres de participation
emisiuni de obligaiuni parties 167 Autres emprunts et dettes assimiles
1682 Dobnzi aferente creditelor bancare pe 1686 Accrued interest on debts towards associ- 168 Intrts courus sur emprunts et dettes as-
termen lung ates similes
1685 Dobnzi aferente datoriilor fa de entitile 1687 Accrued interest on other loans and similar 1681 Intrts courus sur emprunts obligataires
afiliate debts convertibles
1686 Dobnzi aferente datoriilor fa de entitile 169 Premium on redemption of bonds 1682 Intrts courus sur crdits bancaires long
de care compania este legat prin interese de terme
participare 1685 Intrts courus sur dettes envers des par-
1687 Dobnzi aferente altor mprumuturi i ties lies
1686 Intrts courus sur dettes envers des soci-
datorii asimilate
ts dtenant des titres des participation
169 Prime privind rambursarea obligaiunilor
1687 Intrts courus sur autres emprunts et
dettes assimiles
169 Primes de remboursement des obligations
8 Chart of Accounts
Clasa 2 Conturi de imobilizari Class 2 Non-current assets Classe 2 Comptes dimmobilisation

20 Imobilizari 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 commercial
2071 Fond comercial pozitiv8 2071 Positive goodwill8 2071 Fonds commercial positif
2075 Fond comercial negativ9 2075 Negative goodwill9 2075 Fonds commercial ngatif
208 Alte imobilizari necorporale 208 Other intangible assets 208 Autres immobilisations incorporelles
21 Imobilizari 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 Terrains amnags
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 installations 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
8 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 8 This account normally appears in the consolidated annual financial statements.
9 Acest cont apare numai n situaiile financiare anuale consolidate. 9 This account only appears in the consolidated annual financial statements.
Chart of Accounts 9
22 Imobilizari corporale in curs de aprovizionare 22 Tangible assets in transit 22 Immobilisations corporelles en transit
223 Instalatii tehnice, mijloace de transport, animale 223 Plant and machinery, motor vehicles, animals and 223 Instalations techniques, moyens de transport,
si plantatii in curs de aprovizionare plantations in transit animaux et plantations
224 Mobilier, aparatura birotica, echipamente de 224 Fixtures and fittings in transit 224 Mobilier, matriel bureautique, quipements de
protectie a valorilor umane si materiale si alte 23 Non-current assets in progress and advances protection des personnes et des biens et autres
active corporale in curs de aprovizionare for non-current assets actifs corporels
23 Imobilizari in curs si avansuri pentru imobilizari 231 Tangible assets in progress 23 Immobilisations en cours et avances pour les
232 Advance payments for tangible non-current as- immobilisations
231 Imobilizri corporale n curs de execuie
sets 231 Immobilisations corporelles en cours
232 Avansuri acordate pentru imobilizri corporale
233 Intangible assets in progress 232 Avances verses sur immobilisations corporelles
233 Imobilizri necorporale n curs de execuie 234 Advance payments for intangible non-current 233 Immobilisations incorporelles en cours
234 Avansuri acordate pentru imobilizri necorporale assets 234 Avances verses sur immobilisations incorpo-
26 Imobilizari financiare 26 Financial assets relles
261 Aciuni deinute la entitile afiliate 261 Shares in related parties 26 Immobilisations financires
263 Interese de participare 263 Investments in associates 261 Titres de participation dans des parties lies
264 Titluri puse n echivalen10 264 Investments accounted for using the equity 263 Immobilisations financires sous forme
265 Alte titluri imobilizate method10 dintrts de participation
267 Creane imobilizate 265 Other long term investments 264 Titres mis en quivalence
2671 Sume datorate de entitile afiliate 267 Long term receivables 265 Autres titres immobiliss
2672 Dobnda aferent sumelor datorate de 2671 Amounts owed by related parties 267 Crances immobilises
entitile afiliate 2672 Accrued interest on amounts owed by 2671 Sommes dues par les parties lies
2673 Creane legate de interesele de participare related parties 2672 Intrts courus sur sommes dues par les
2674 Dobnda aferent creanelor legate de 2673 Receivables related to associates parties lies
interesele de participare 2674 Accrued interest on receivables related to 2673 Crances rattaches aux participations
associates 2674 Intrts courus sur crances rattaches aux
2675 mprumuturi acordate pe termen lung
2675 Long term loans participations
2676 Dobnda aferent mprumuturilor acordate
2676 Accrued interest on long term loans 2675 Prts long terme
pe termen lung
2676 Intrts courus sur prts long terme
10 Acest cont apare numai n situaiile financiare anuale consolidate. 10 This account only appears in the consolidated annual financial statements.
10 Chart of Accounts
2678 Alte creane imobilizate 2678 Other long term receivables 2678 Autres crances immobilises
2679 Dobnzi aferente altor creane imobilizate 2679 Accrued interest on other long term receiv- 2679 Intrts courus sur autres crances immo-
269 Vrsminte de efectuat pentru imobilizri ables bilises
financiare 269 Amounts payable in relation with financial non- 269 Versements restant effectuer sur immobilisa-
current assets tions financires
2691 Vrsminte de efectuat privind aciunile 2691 Versements restant effectuer sur titres de
deinute la entitile afiliate 2691 Amounts payable in relation with invest- participations dans des parties lies
2692 Vrsminte de efectuat privind interesele ments in related parties 2692 Versements restant effectuer sur autre
de participare 2692 Amounts payable in relation with associates titres de participations
2693 Vrsminte de efectuat pentru alte 2693 Amounts payable in relation with other 2693 Versements restant effectuer sur autres
imobilizri financiare financial assets immobilisations financires
28 Amortizri privind imobilizrile 28 Depreciation of non-current assets 28 Amortissements des immobilisations
280 Amortization of intangible assets 280 Amortissements des immobilisations incorporelles
280 Amortizri privind imobilizrile necorporale 2801 Amortissements des frais dtablissement
2801 Amortizarea cheltuielilor de constituire 2801 Amortization of set-up costs
2803 Amortization of development costs 2803 Amortissements des frais de dveloppe-
2803 Amortizarea cheltuielilor de dezvoltare ment
2805 Amortizarea concesiunilor, brevetelor, 2805 Amortization of concessions, patents, li-
2805 Amortissements des concessions, brevets,
licenelor, mrcilor comerciale, drepturilor i cences, trademarks and similar rights and assets licences, marques commerciales et autres droits
activelor similare 2807 Amortization of goodwill11 et valeurs similaires
2808 Amortization of other intangible assets 2807 Amortissements du fonds commercial
2807 Amortizarea fondului comercial11
281 Depreciation of tangible assets 2808 Amortissements des autres immobilisations
2808 Amortizarea altor imobilizri necorporale
2811 Depreciation of land improvements incorporelles
281 Amortizri privind imobilizrile corporale 281 Amortissements des immobilisations corporelles
2812 Depreciation of buildings
2811 Amortizarea amenajrilor de terenuri 2811 Amortissements des amnagements de ter-
2813 Depreciation of plant and machinery, motor
2812 Amortizarea construciilor rains
vehicles, animals and plantations
2813 Amortizarea instalaiilor, mijloacelor de 2812 Amortissements des constructions
2814 Depreciation of other tangible assets 2813 Amortissements des installations, moyens
transport, animalelor i plantaiilor
2814 Amortizarea altor imobilizri corporale de transport, animaux et plantations
2814 Amortissements des autres immobilisations
11 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 11 This account normally appears in the consolidated annual financial statements. corporelles
Chart of Accounts 11
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 dprciation pour les immobilisations
290 Ajustri pentru deprecierea imobilizrilor 2903 Impairment of development costs 290 Provisions pour dprciation des immobilisations
necorporale 2905 Impairment of concessions, patents, li- incorporelles
2903 Ajustri pentru deprecierea cheltuielilor de 2903 Provisions pour frais de dveloppement
cences, trademarks and similar rights and assets
dezvoltare 2905 Provisions pour concessions, brevets,
2905 Ajustri pentru deprecierea concesiunilor, 2907 Impairment of goodwill12
licences, marques commerciales et autres droits
brevetelor, licenelor, mrcilor comerciale, 2908 Impairment of other intangible assets et actifs similaires
drepturilor i activelor similare 291 Impairment of tangible assets 2907 Provisions pour dprciation du fonds com-
2907 Ajustri pentru deprecierea fondului 2911 Impairment of land and land improvements mercial
comercial12 2912 Impairment of buildings 2908 Provisions pour dprciation des autres
2908 Ajustri pentru deprecierea altor imobilizri 2913 Impairment of plant and machinery, motor immobilisations incorporelles
necorporale vehicles, animals and plantations 291 Provisions pour dprciation des immobilisations
291 Ajustri pentru deprecierea imobilizrilor 2914 Impairment of other tangible assets corporelles
corporale 293 Impairment of non-current assets in progress 2911 Provisions pour dprciation des terrains et
2911 Ajustri pentru deprecierea terenurilor i amnagements de terrains
2931 Impairment of tangible assets in progress
amenajrilor de terenuri 2912 Provisions pour dprciation des construc-
2912 Ajustri pentru deprecierea construciilor 2933 Impairment of intangible assets in progress tions
2913 Ajustri pentru deprecierea instalaiilor, 2913 Provisions pour dprciationn des installa-
mijloacelor de transport, animalelor i plantaiilor tions, materiels de transport, animaux et planta-
2914 Ajustri pentru deprecierea altor imobilizri tions
corporale 2914 Provisions pour dprciation des autres
293 Ajustri pentru deprecierea imobilizrilor n curs immobilisations corporelles
de execuie 293 Provisions pour dprciation des immobilisations
2931 Ajustri pentru deprecierea imobilizrilor en cours
corporale n curs de execuie 2931 Provisions pour dprciation des immobili-
2933 Ajustri pentru deprecierea imobilizrilor sations corporelles en cours
necorporale n curs de execuie 2933 Provisions pour dprciation des immobili-
sations incorporelles en cours
12 Acest cont apare, de regul, n situaiile financiare anuale consolidate. 12 This account normally appears in the consolidated annual financial statements.
296 Ajustri pentru pierderea de valoare a 296 Impairment of financial assets 296 Provisions pour dprciation des immobilisations
imobilizrilor financiare 2961 Impairment of investments in related par- financires
2961 Ajustri pentru pierderea de valoare a ties 2961 Provisions pour dprciation des titres de
aciunilor deinute la entitile afiliate 2962 Impairment of investments in associates participation dans des parties lies
2962 Ajustri pentru pierderea de valoare a 2963 Impairment of other long term investments 2962 Provisions pour dprciation des immo-
intereselor de participare 2964 Impairment of amounts owed by related bilisations financires sous forme dintrts de
2963 Ajustri pentru pierderea de valoare a altor parties participation
2963 Provisions pour dprciation des autres
titluri imobilizate 2965 Impairment of receivables related to associ-
titres immobiliss
2964 Ajustri pentru pierderea de valoare a ates
2964 Provisions pour dprciation des sommes
sumelor datorate de entitile afiliate 2966 Impairment of long term loans dues par les parties lies
2965 Ajustri pentru pierderea de valoare a 2968 Impairment of other receivables 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 actions
creane imobilizate propres-actifs immobiliss
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
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 in curs de aprovizionare ables
32 Stocks en transit
321 Materii prime in curs de aprovizionare 32 Inventories in transit 321 Matires premires en transit
322 Materiale consumabile in curs de aprovizionare 321 Raw materials in transit 322 Matires consommables en transit
323 Materiale de natura obiectelor de inventar in curs 322 Consumables in transit 323 Matires sous la forme dobjets dinventaire en
de aprovizionare 323 Materials in the form of small inventory in transit transit
326 Animale in curs de aprovizionare 326 Animals in transit 326 Animaux en transit
327 Marfuri in curs de aprovizionare 327 Goods purchased for resale in transit 327 Marchandises en transit
328 Ambalaje in 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
332 Servicii n curs de execuie 332 Services in progress 332 Travaux et services en cours
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 detenues 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
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 dprciationdes 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 march-
397 Ajustri pentru deprecierea mrfurilor andises
398 Ajustri pentru deprecierea ambalajelor 398 Provisions pour dprciation des Emballages
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
409 Furnizori-debitori 408 Suppliers - invoices to be received
409 Advance payments to suppliers 409 Fournisseurs - dbiteurs
4091 Furnizori-debitori pentru cumprri de
4091 Advance payments to suppliers for the 4091 Fournisseurs Avances verses sur achats
bunuri de natura stocurilor
4092 Furnizori-debitori pentru prestri de servicii purchase of inventories de biens ayant la nature de stocks
i executri de lucrri 4092 Advance payments to suppliers for the 4092 Fournisseurs Avances verses sur presta-
purchase of services tions de services et execution de travaux
41 Clieni i conturi asimilate
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 Advance payments from customers 419 Clients crditeurs
421 Personal - salarii datorate 42 Personnel et comptes rattachs
42 Payroll and similar accounts
423 Personal - ajutoare materiale datorate 421 Personnel - rmunrations dues
421 Employees - salaries payable
424 Prime reprezentnd participarea personalului la 423 Personnel - aides matrielles dues
423 Other social benefits granted to employees
profit13 424 Participation du personnel aux bnfices
424 Profit share payable to employees13
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
13 Se utilizeaz atunci cnd exist baz legal pentru acordarea acestora. 13 This account is used only when there is a legal basis for awarding these benefits.
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
comptes rattachs
asimilate 431 Social security
431 Assurances sociales
431 Asigurri sociale 4311 Companys contribution to social security 4311 Contribution de lentreprise aux assurances
4311 Contribuia unitii la asigurrile sociale 4312 Employees contribution to pension fund sociales
4312 Contribuia personalului la asigurrile 4313 Companys contribution to health insurance 4312 Retenues salariales pour la retraite compl-
sociale 4314 Employees contribution to health insurance mentaire
4313 Contribuia angajatorului pentru asigurrile 437 Unemployment fund 4313 Contribution de lentreprise aux assurances
sociale de sntate 4371 Companys contribution to unemployment sociales sant
4314 Contribuia angajailor pentru asigurrile fund 4134 Retenues salariales pour assurances socia-
sociale de sntate 4372 Employees contribution to unemployment les sant
437 Ajutor de omaj fund 437 Chmage
4371 Contribuia unitii la fondul de omaj 438 Other personnel-related debts and claims 4371 Contribution de lentreprise la constitution
du fonds de chmage
4372 Contribuia personalului la fondul de omaj 4381 Other personnel-related debts
4372 Retenues salariales pour le fonds de
438 Alte datorii i creane sociale 4382 Other personnel-related claims chmage
4381 Alte datorii sociale 44 Amounts payable to the state budget, special 438 Autres dettes et crances sociales
4382 Alte creane sociale funds and similar accounts 4381 Autres dettes sociales
44 Bugetul statului, fonduri speciale i conturi 441 Income tax 4382 Autres crances sociales
asimilate 4411 Current income tax 44 Etat, fonds spciaux et comptes rattachs
441 Impozitul pe profit/venit 4412 Deferred tax 441 lmpt sur les bnfices
4411 Impozitul pe profit 442 Value added tax 4411 Impt courant sur les bnfices
4418 Impozitul pe venit14 4412 Impt diffr sur les bnfices
442 Taxa pe valoarea adugat 442 Taxe sur la Valeur Ajoute
14 Se utilizeaz pentru evidenierea impozitului pe venitul microntreprinderilor, definite 14 The account is used to indicate tax on the income of micro-enterprises, as
conform legii. defined in law.
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 Tax on salaries 444 Impt sur les salaires
444 Impozitul pe venituri de natura salariilor
445 Subsidies 445 Subventions
445 Subvenii
4451 Subventions de gouvernment
4451 Subvenii guvernamentale 4451 Government subsidies
4452 Prts non-remboursables sous forme 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 reus sous forme de sub-
4458 Alte sume primite cu caracter de subvenii 446 Other taxes and similar liabilities ventions
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
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 related parties 45 Groupe et associs / actionnaires
451 Decontri ntre entitile afiliate 4511 Settlement between related parties 451 Rglement entre les parties lies
4511 Decontri ntre entitile afiliate 4518 Accrued interest for settlement between 4511 Rglement entre les parties lies
4518 Dobnzi aferente decontrilor ntre entitile related parties 4518 Intrts courus sur rglements entre les par-
afiliate 453 Transaction with associates ties lies
453 Decontri privind interesele de participare 4531 Transactions with associates 453 Transactions lies aux intrts de participation
4531 Decontri privind interesele de participare 4538 Accrued interest on transactions with as- 4531 Transactions lies aux intrts de participa-
4538 Dobnzi aferente decontrilor privind tion
sociates
interesele de participare 4538 Intrts courus sur les transactions avec les
455 Amounts owed to shareholders
455 Sume datorate acionarilor/asociailor associs
455 Sommes dues aux associs / actionnaires
4551 Acionari/asociai - conturi curente 4551 Shareholders / associates current ac- 4551 Associs / actionnaires - comptes courants
4558 Acionari/asociai - dobnzi la conturi counts 4558 Intrts courus sur les associs / action-
curente 4558 Accrued interest on shareholders - current naires
456 Decontri cu acionarii/asociaii privind capitalul accounts 456 Associs / actionnaires - oprations sur le capital
456 Transactions with shareholders / associates 457 Associs - dividendes payer
457 Dividende de plat
related to capital 458 Dcomptes des oprations faites en commun
458 Decontri din operaii n participaie 4581 Dcomptes des oprations faites en com-
4581 Decontri din operaii n participaie - pasiv 457 Dividends payable
mun - passif
4582 Decontri din operaii n participaie - activ 458 Transactions related to joint operations
4582 Dcomptes des oprations faites en com-
4581 Transactions related to joint operations - li-
46 Debitori i creditori diveri mun - actif
ability
461 Debitori diveri 4582 Transactions related to joint operations - as- 46 Dbiteurs et crditeurs divers
462 Creditori diveri set 461 Dbiteurs divers
462 Crditeurs divers
47 Conturi de subventii, regularizare i asimilate 46 Sundry debtors and creditors
471 Cheltuieli nregistrate n avans 461 Sundry debtors 47 Comptes de subvention, de rgularisation et
472 Venituri nregistrate n avans 462 Sundry creditors assimils
473 Decontri din operaii n curs de clarificare 471 Charges constates davance
47 Accruals, subsidies and similar accounts 472 Produits constats davance
475 Subvenii pentru investiii 471 Accrued expenses 473 Compte dattente
4751 Subvenii guvernamentale pentru investiii 472 Deferred income 475 Subventions pour des investissements
4752 mprumuturi nerambursabile cu caracter de 473 Suspense account 4751 Subventions gouvernamentales pour des
subvenii pentru investiii 475 Investment subsidies investissements
4753 Donaii pentru investiii 4751 Governmental investment subsidies 4752 Emprunts non-remboursables sous la forme
4754 Plusuri de inventar de natura imobilizrilor 4752 Non-repayable loans in the form of invest- des subventions pour les investissements
4758 Alte sume primite cu caracter de subvenii ment subsidies 4753 Donations pour les investissements
pentru investiii 4753 Investment donations 4754 Inventaires excedentaires sous la forme
4754 Inventory surpluses in the form of non- des immobilisations
4758 Dautres sommes reues sous la forme de
current assets
subventions pour les investissements
48 Decontri n cadrul unitii 4758 Other amounts received in the form of 48 Oprations internes lentreprise
481 Decontri ntre unitate i subuniti investment subsidies 481 Oprations entre sige et sousunits
482 Decontri ntre subuniti 48 Internal transactions 482 Oprations entre sousunits
49 Ajustri pentru deprecierea creanelor 481 Transactions between the entity and sub-units 49 Provisions pour dprciation des crances
491 Ajustri pentru deprecierea creanelor - clieni 482 Transactions between sub-units 491 Provisions pour dprciation des crances sur le
495 Ajustri pentru deprecierea creanelor - decontri 49 Provisions for doubtful debts groupe et les associs
n cadrul grupului i cu acionarii/asociaii 491 Provisions for doubtful customers 495 Provisions pour dprciation des crances pro-
496 Ajustri pentru deprecierea creanelor - debitori 495 Provisions for doubtful debts from group compa- visions pour le groupe et les associs / action-
naires
diveri nies and shareholders / associates
496 Provisions pour dprciation des crances de
496 Provisions for doubtful sundry debtors
dbiteurs divers
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 related parties 501 Placements financiers court terme dans des
505 Obligaiuni emise i rscumprate 505 Redeemed debentures parties connexes
506 Obligaiuni 506 Debentures 505 Obligations mises et rachetes
508 Alte investiii pe termen scurt i creane 508 Other short term investments and related receiv- 506 Obligations
asimilate ables 508 Autres placements court terme et crances
5081 Alte titluri de plasament 5081 Other short term financial investments assimiles
5088 Accrued interest on debentures and short 5081 Autres titres de placement
5088 Dobnzi la obligaiuni i titluri de plasament
term investments 5088 Intrts courus sur obligations et titres de
509 Vrsminte de efectuat pentru investiiile pe
509 Amounts payable for short term financial invest- placement
termen scurt 509 Versements restant effectuer sur placements
5091 Vrsminte de efectuat pentru aciunile ments
5091 Amounts payable for shares in related par- financiers court terme
deinute la entitile afiliate 5091 Versements restant effectuer sur place-
5092 Vrsminte de efectuat pentru alte investiii ties
5092 Amounts payable for other short term finan- ments court terme dans des parties connexes
pe termen scurt 5092 Versements restant effectuer sur autres
cial investments
51 Conturi la bnci placements financiers court terme
51 Bank accounts
511 Valori de ncasat 51 Banques
511 Outstanding lodgements
5112 Cecuri de ncasat 511 Valeurs lencaissement
5112 Cheques
5113 Efecte de ncasat 5112 Chques lencaissement
5113 Bills of exchange held to maturity
5114 Efecte remise spre scontare 5113 Effets lencaissement
5114 Bills of exchange forwarded for discount
512 Conturi curente la bnci 5114 Effets remis lescompte
512 Cash at bank 512 Comptes courants bancaires
5121 Conturi la bnci n lei 5121 Cash at bank in lei
5124 Conturi la bnci n valut 5121 Comptes en lei
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
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 5194 Foreign loans guaranteed by the State 5193 Crdits externes gouvernementaux
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 internes 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
5411 Letters of credit in lei 541 Accrditifs
5411 Acreditive n lei
5412 Acreditive n valut 5411 Accrditifs en lei
5412 Letters of credit in foreign currencies
542 Avansuri de trezorerie15 5412 Accrditifs en devises
542 Cash advances15 542 Avances de trsorerie
58 Viramente interne 58 Internal transfers 58 Virements internes
581 Viramente interne 581 Internal transfers 581 Virements internes
15 n acest cont vor fi evideniate i sumele acordate prin sistemul de carduri. 15 In this account sums awarded through the card system will also be indicated.
59 Ajustri pentru pierderea de valoare a contu- 59 Write-down of treasury accounts 59 Ajustements pour dprciation des comptes
rilor de trezorerie 591 Write-down of shares in related parties de trsorerie
591 Ajustri pentru pierderea de valoare a aciunilor 595 Write-down of redeemed debentures 591 Ajustements pour dprciation des placements
deinute la entitile afiliate 596 Write-down of debentures financiers dans des parties connexes
595 Ajustri pentru pierderea de valoare a 598 Write-down of other short-term financial invest- 595 Ajustements pour dprciation des obligations
obligaiunilor emise i rscumprate ments and related receivables mises et rachetes
596 Ajustri pentru pierderea de valoare a 596 Ajustements pour dprciation des obligations
obligaiunilor 598 Ajustements pour dprciation des autres place-
ments financiers court terme et crances
598 Ajustri pentru pierderea de valoare a altor
investiii pe termen scurt i creane asimilate
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
6021 Auxiliary materials 6021 Fournitures auxiliaires
6022 Cheltuieli privind combustibilul
6023 Cheltuieli privind materialele pentru 6022 Fuel 6022 Combustibles
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
608 Cheltuieli privind ambalajele 61 Charges des services extrieurs
609 Reduceri comerciale primite 61 Third party services 611 Entretien et reparations
61 Cheltuieli cu lucrrile i serviciile executate de 611 Maintenance and repair expenses 612 Redevances, locations de gestion et loyers
teri 612 Royalties and rental expenses 613 Primes dassurance
611 Cheltuieli cu ntreinerea i reparaiile 613 Insurance premiums 614 Etudes et recherches
612 Cheltuieli cu redevenele, locaiile de gestiune i 614 Research expenses
chiriile
613 Cheltuieli cu primele de asigurare
614 Cheltuieli cu studiile i cercetrile
62 Cheltuieli cu alte lucrri executate de teri 62 Other third party services 62 Charges dautres services extrieurs
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 extrieurs
63 Cheltuieli cu alte taxe, impozite i vrsminte 628 Other third party services
63 Charges dautres impts, taxes et versements
asimilate 63 Other taxes, duties and similar expenses assimils
635 Cheltuieli 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
64 Cheltuieli cu personalul 641 Rmunrations du personnel
641 Salaries
641 Cheltuieli cu salariile personalului 642 Bons djeuner des employs
642 Employee luncheon vouchers 645 Cotisations de scurit sociale et organismes
642 Cheltuieli cu tichetele de mas acordate
salariailor 643 Expenses with bonuses for employees from sociaux
643 Cheltuieli cu primele reprezentand participarea profit 6451 Cotisations de lentreprise la scurit
personalului la profit 644 Expenses with remunerations in the form of own sociale
644 Cheltuieli cu remunerarea in instrumente de capital 6452 Cotisations de lentreprise au fonds de
capitaluri proprii 645 Social security contributions chmage
645 Cheltuieli privind asigurrile i protecia social 6451 Companys contribution to social security 6453 Cotisations de lentreprise aux assurances
6451 Contribuia unitii la asigurrile sociale 6452 Companys contribution to unemployment de sant
6452 Contribuia unitii pentru ajutorul de omaj fund
6453 Contribuia angajatorului pentru asigurrile
6453 Companys contribution to health insurance
sociale de sntate
6456 Contribuia unitii la scheme de pensii 6456 Companys contribution to optional pension
facultative plans
6457 Contribuia unitii la primele de asigurare 6457 Companys contribution to voluntary health 6458 Autres charges dassurance et de protec-
voluntar de sntate insurance premiums tion sociale
6458 Alte cheltuieli privind asigurrile i protecia 6458 Other social security and welfare contribu-
65 Autres charges dexploitation
social tions
652 Protection de lenvironnement
65 Alte cheltuieli de exploatare 65 Other operating expenses 654 Pertes sur crances
652 Cheltuieli cu protectia mediului inconjurator 652 Expenses with the environment protection
658 Autres charges dexploitation
654 Pierderi din creane i debitori diveri 654 Bad debts written off
6581 Ddommagements, amendes et pnalits
658 Alte cheltuieli de exploatare 658 Other operating expenses
6581 Despgubiri, amenzi i penaliti 6581 Compensations, fines and penalties 6582 Donations et subventions accordes
6582 Donaii i subvenii acordate 6582 Gifts and subsidies granted 6583 Valeur nette des actifs cds et autres
6583 Cheltuieli privind activele cedate i alte 6583 Net value of assets disposed of and other oprations de capital
operaii de capital capital transactions 6588 Autres charges dexploitation
6588 Alte cheltuieli de exploatare 6588 Other operating expenses 66 Charges financires
66 Cheltuieli financiare 66 Financial expenses 663 Pertes sur crances lies des participations
663 Pierderi din creane legate de participaii 663 Losses on amounts receivable in relation with 664 Charges sur cession dactifs financiers
664 Cheltuieli privind investiiile financiare cedate long term financial investments 6641 Charges sur cession des immobilisations
6641 Cheltuieli privind imobilizrile financiare 664 Losses on disposal of financial investments financires
cedate 6641 Losses on disposal of long term financial 6642 Pertes sur cession de placements finan-
6642 Pierderi din investiiile pe termen scurt investments
ciers court terme
cedate 6642 Losses on disposal of short term financial
665 Cheltuieli din diferene de curs valutar investments 665 Pertes de change
666 Cheltuieli privind dobnzile 665 Foreign exchange losses 666 Intrts
667 Cheltuieli privind sconturile acordate 666 Interest expense 667 Escomptes accords
668 Alte cheltuieli financiare 667 Discounts granted 668 Autres charges financires
67 Cheltuieli extraordinare 668 Other financial expenses 67 Charges extraordinaires
671 Cheltuieli privind calamitile i alte evenimente 67 Extraordinary expenses 671 Calamits et autres vnements extraordinaires
extraordinare 671 Expenses related to natural disasters and other
extraordinary events
68 Cheltuieli cu amortizrile, provizioanele i 68 Depreciation and provisions; adjustments for 68 Dotations aux amortissements et aux provi-
ajustrile pentru depreciere sau pierdere de valo- impairment losses sions; ajustements pour dprciation ou perte de
are 681 Depreciation and provisions; adjustments for valeur
681 Cheltuieli de exploatare privind amortizrile, impairment losses - operating expenses 681 Charges dexploitation d amortissements, provi-
provizioanele i ajustrile pentru depreciere 6811 Depreciation of non current assets sions et ajustements pour depreciation
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 ajustements pour dprcia-
686 Impairment losses and write down of financial
6813 Cheltuieli de exploatare privind ajustrile tion 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 damortissements et ajuste-
686 Cheltuieli financiare privind amortizrile i 6864 Impairment of financial current assets ments pour perte de valeur
ajustrile pentru pierdere de valoare 6868 Amortisation of premiums on redemption 6863 Dotations aux ajustements pour dprcia-
6863 Cheltuieli financiare privind ajustrile pentru of debentures tion des immobilisations financires
pierderea de valoare a imobilizrilor financiare 69 Income tax and other taxes 6864 Dotations aux ajustements pour dprcia-
6864 Cheltuieli financiare privind ajustrile pentru 691 Income tax tion des actifs circulants financiers
pierderea de valoare a activelor circulante 6868 Dotations aux amortissements des primes
698 Other taxes not included above16
6868 Cheltuieli financiare privind amortizarea de remboursement des obligations
primelor de rambursare a obligaiunilor
69 Impts sur les bnfices et autres impts
69 Cheltuieli cu impozitul pe profit i alte impozite 691 Impts sur les bnfices
691 Cheltuieli cu impozitul pe profit 698 Autres charges dimpts non incluses dans les
698 Cheltuieli cu impozitul pe venit i cu alte impozite postes prcdents
care nu apar n elementele de mai sus16
16 Se utilizeaz conform reglementrilor legale. 16 The account is used according to the legal regulations.
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 lucrri executate i servicii prestate 704 Services rendered 704 Travaux et 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
71 Venituri aferente costului de productie in curs 71 Variation des stocks en cours de production
71 Revenues associated to the production cost of
de executie ou produits
the work in progress
711 Venituri aferente costurilor stocurilor produse 711 Variation des stocks produits
711 Revenues associated with the costs of the com-
712 Venituri aferente costurilor serviciilor in curs de pleted production 712 Variation des en-cours de production de services
executie 712 Revenues associated with the cost of services in 72 Production imobilise
72 Venituri din producia de imobilizri progress 721 Immobilisations incorporelles
721 Venituri din producia de imobilizri necorporale 72 Own work capitalised 722 Immobilisations corporelles
722 Venituri din producia de imobilizri corporale 721 Capitalised costs of intangible non-current assets 74 Subventions dexploitation
74 Venituri din subvenii de exploatare 722 Capitalised costs of tangible non-current assets 741 Subventions dexploitation
741 Venituri din subvenii de exploatare 74 Subsidies for operating activities 7411 Subventions dexploitation affrentes au
7411 Venituri din subvenii de exploatare aferente 741 Subsidies for operating activities chiffre daffaires
cifrei de afaceri17 7411 Subsidies related to the turnover17 7412 Subventions dexploitation pour matires
7412 Venituri din subvenii de exploatare pentru 7412 Subsidies for raw materials and consum- premires et consommables
materii prime i materiale consumabile ables 7413 Subventions dexploitation pour autres
7413 Venituri din subvenii de exploatare pentru 7413 Subsidies for other external costs charges externes
alte cheltuieli externe
17 Se ia in calcul la determinarea cifrei de afaceri. 17 This is accounted for in the calculation of turnover.
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
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 et subventions reues
7582 Venituri din donaii i subvenii primite 7588 Other operating revenues 7583 Cession dactifs et autres oprations de
7583 Venituri din vnzarea activelor i alte 76 Financial revenues 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 related parties
7588 Alte venituri din exploatare 7613 Revenues from long term investments in 76 Produits financiers
76 Venituri financiare 761 Produits des immobilisations financires
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
7641 Venituri din imobilizri financiare cedate 7641 Revenues on disposal of long term financial 7641 Cession dimmobilisationsfinancires
7642 Ctiguri din investiii pe termen scurt investments 7642 Cession de placements financiers court
cedate 7642 Gains on disposal of short term financial terme
765 Venituri din diferene de curs valutar investments 765 Gains de change
766 Venituri din dobnzi 766 Intrts
765 Foreign exchange gains 767 Escomptes obtenus
767 Venituri din sconturi obinute 766 Interest income 768 Autres produits financiers
768 Alte venituri financiare 767 Discounts received
77 Produits exceptionnels
77 Venituri extraordinare 768 Other financial revenues
771 Subventions pour vnements exceptionnels et
771 Venituri din subvenii pentru evenimente 77 Extraordinary revenues autres produits similaires
extraordinare i altele similare 771 Revenues from subsidies for extraordinary 78 Reprises de provisions et ajustements de
78 Venituri din provizioane i ajustri pentru events and other similar revenues dprciation ou perte de valeur
depreciere sau pierdere de valoare 78 Write back of provisions and adjustments for 781 Reprises de provisions et ajustements lis perte
781 Venituri din provizioane i ajustri pentru depreciation or impairment losses de valeur dexploitation
depreciere privind activitatea de exploatare 781 Write back of provisions and adjustments for 7812 Reprises de provisions
7812 Venituri din provizioane 7813 Reprises de provisions pour dprciation
operating impairment losses
7813 Venituri din ajustri pentru deprecierea des immobilisations
7812 Write back of provisions
imobilizrilor 7814 Reprises de provisions pour dprciation
7813 Reversal of impairment losses on des actifs circulants
7814 Venituri din ajustri pentru deprecierea non-current assets 7815 Amortissement du fonds commercial ngatif
activelor circulante 7814 Reversal of write-down of current assets 786 Reprises dajustements dus dprciation
7815 Venituri din fondul comercial negativ18 7815 Revenues from negative goodwill18 produits financiers
786 Venituri financiare din ajustri pentru pierdere de 786 Reversal of adjustments for impairment losses 7863 Reprises de provisions pour dprciation
valoare 7863 Reversal of impairment losses on financial des immobilisations financires
7863 Venituri financiare din ajustri pentru non-current assets 7864 Reprises de provisions pour dprciation
pierderea de valoare a imobilizrilor financiare 7864 Reversal of write-down of financial current des actifs circulants
7864 Venituri financiare din ajustri pentru assets
pierderea de valoare a activelor circulante
18 Acest cont apare numai n situaiile financiare anuale consolidate 18 This account only appears in the consolidated annual financial statements.
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 le 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 matu- 8036 Redevances, locations de gestion, loyers et
datorii asimilate rity autres dettes assimiles
8037 Efecte scontate neajunse la scaden 8038 State patrimony received for administration, 8037 Effets escompts non chus
8038 Bunuri publice primite in administrare, concession and rented 8038 Autres valeurs hors bilan
concesiune si cu chirie 8039 Other off-balance sheet items 804 Amortissement pour le degr de non-utilisation
8039 Alte valori n afara bilanului 804 Amortisation for the degree of non-usage of fixed dimmobilisation
804 Amortizarea aferent gradului de neutilizare a 8045 Amortissement pour le degr de non-
mijloacelor fixe assets
utilisation dimmobilisation
8045 Amortizarea aferent gradului de neutilizare 8045 Amortisation for the degree of non-usage
805 Intrt pour leasing et autres contracts as-
a mijloacelor fixe of fixed assets
similes non arrivs maturit
805 Dobnzi aferente contractelor de leasing i altor 805 Interest for the leasing and other assimilated
contracte asimilate, neajunse la scaden contracts not held till maturity
8051 Dobnzi de pltit 8051 Interest payable 8051 Intrt payer

8052 Dobnzi de ncasat19 8052 Interest receivable19 8052 Intrt recevoir
806 Certificate de emisii de gaze cu efect de sera 806 Certificates for green house gases emissions 806 Certificats pour lemission de gas effet de serre
807 Active contingente 807 Contingent assets 807 Actifs conditionnels
808 Datorii contingente 808 Contingent liabilities 808 Passifs conditionnels
89 Bilan 89 Balance sheet 89 Bilan
891 Bilan de deschidere 891 Opening balance sheet 891 Bilan douverture
892 Bilan de nchidere 892 Closing balance sheet 892 Bilan de clture
Clasa 9 Conturi de gestiune20 Class 9 Management accounts20 Classe 9 - Comptes de gestion

90 Decontri interne 90 Internal transactions 90 Dcomptes internes
901 Decontri interne privind cheltuielile 901 Internal transactions relating to expenses 901 Dcomptes internes concernant les charges
902 Decontri interne privind producia obinut 902 Internal transactions related to costs of conver- 902 Dcomptes internes concernant la production
903 Decontri interne privind diferenele de pre sion obtenue
903 Internal transactions relating to price differences 903 Dcomptes internes concernant les carts de
92 Conturi de calculaie prix
921 Cheltuielile activitii de baz 92 Cost accounts
921 Costs related to the core business 92 Comptes de calcul
922 Cheltuielile activitilor auxiliare 921 Charges des lactivit principale
922 Costs related to auxiliary activities
923 Cheltuieli indirecte de producie 922 Charges des activits auxiliaires
923 Production overheads
924 Cheltuieli generale de administraie 923 Charges indirectes de production
924 Administrative overheads
925 Cheltuieli de desfacere 925 Distribution costs 924 Frais gnraux
93 Costul produciei 925 Charges de distribution
93 Production cost
931 Costul produciei obinute 931 Cost of output 93 Cot de production
933 Costul produciei n curs de execuie 933 Cost of work in progress 931 Cot de la production obtenue
933 Cot de la production en cours
19 Acest cont se foloseste de catre entitatile radiate din Registrul general si care 19 This account is used by entities which have been removed from the general Registry
mai au in derulare contracte de leasing.. and which have ongoing leasing contracts.
20 Pentru organizarea contabilitii de gestiune, folosirea conturilor din aceast clas 20 For the organization of management accounting, the use of the accounts in
este opional. this class is optional.
kpmg.ro
Contact: Cluj
Power Business Center
Bucharest Calea Dorobantilor no.18-20
Victoria Business Park 400117 Cluj-Napoca, Jud.Cluj, Romania
DN1, Sos Bucuresti-Ploiesti, no. 69-71 Tel: +40 (0) 740 333 344
Sector1, Bucharest 013685, Romania Fax: +40 (0) 753 333 800
Tel: +40 (0) 741 800 800
Constanta
+40 (21) 201 22 22
B-dul Mamaia 208, 2nd floor, Constanta
Fax: +40 (0) 741 800 700
900540, Romania
+40 (21) 201 22 11
Tel: +40 (0) 756 070 044
Fax: +40 (0) 752 710 044
Timisoara
B-dul Mihai Viteazu, no.30, Timisoara Iai
RO-300 222, jud.Timis, Romania Str. Saulescu nr. 29, 3rd floor, jud.Iasi, Romania
Tel: +40 (256) 22 13 65 Tel: +40 (0) 756 070 048
Fax: +40 (256) 49 93 61 Fax: +40 (0) 752 710 048
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or 2010 KPMG Romania S.R.L., a Romanian limited liability company and a
entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate member firm of the KPMG network of independent member firms affiliated
as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without with KPMG International Cooperative (KPMG International), a Swiss entity.
appropriate professional advice after a thorough examination of the particular situation. All rights reserved. Printed in Romania.
KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (KPMG International), a Swiss entity.

Chart of Accounts - PDF

Încărcat de

Informații document

Titlu original

Drepturi de autor

Formate disponibile

Partajați acest document

Partajați sau inserați document

Opțiuni de partajare

Vi se pare util acest document?

Este necorespunzător acest conținut?

Drepturi de autor:

Formate disponibile

Chart of Accounts - PDF

Încărcat de

Drepturi de autor:

Formate disponibile

Plan contabil / Charts of accounts /

Pentru mai multe detalii, v rugm s vizitai www.kpmg.ro.

For more details, please visit www.kpmg.ro.

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

15 Provizioane 15 Provisions 15 Provisions

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

34 Produse 34 Goods 34 Stocks de produits

4423 TVA de plat 4423 VAT payable 4423 TVA payer

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

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

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

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

8051 Dobnzi de pltit 8051 Interest payable 8051 Intrt payer

Clasa 9 Conturi de gestiune20 Class 9 Management accounts20 Classe 9 - Comptes de gestion

S-ar putea să vă placă și