Documente Academic
Documente Profesional
Documente Cultură
Plan contabil
Chart of accounts
Plan comptable
Kontenrahmen
4 Chart of Accounts
Contact
ncepnd cu 1 ianuarie 2015 sau pentru entitile care au ales un exerciiu From 1 January 2015, or from the beginning of the first financial year for entities
financiar diferit de anul calendaristic de la nceputul primului exerciiu financiar that have chosen a different financial year (that begins after 1 January 2015),
astfel ales, care ncepe ulterior datei de 1 ianuarie 2015, a intrat n vigoare OMFP 1802/ 2014 is applied. An updated chart of accounts is now enforce, as
OMFP 1802/ 2014. Planul de conturi modificat, impreuna cu cateva cerinte well as the following reporting and auditing obligations, presented below :
principale de raportare si auditare sunt prezentate mai jos:
1. Reglementrile contabile. OMFP 1802/ 2014 prezint un singur set de 1. The Accounting Regulations. OMFP 1802/ 2014 presents a single set of
reglementri contabile privind ntocmirea situaiilor financiare anuale individuale accounting rules for both individual and consolidated financial statements.
i consolidate.
2. Size criteria for preparing the Financial Statements:
2. Criterii de mrime pentru ntocmirea situaiilor financiare: Individual Financial Statements
Situaii financiare individuale
a)Micro-entities. Entities that do not exceed at least two out of the three
a) Microentiti. Entitile care nu depesc limitele a cel puin dou dintre
criteria (size criteria):
urmtoarele trei criterii, denumite n continuare criterii de mrime:
total assets: LEI 1,500,000 (EUR equivalent 338,310);
total active: 1.500.000 lei (echivalentul a 338.310 euro);
cifra de afaceri net: 3.000.000 lei (echivalentul a 676.620 euro); net turnover: LEI 3,000,000 (EUR equivalent 676,620);
numr mediu de salariai n cursul exerciiului financiar: 10; average number of employees during the financial year: 10.
ntocmesc situaii financiare anuale care cuprind: should prepare annual financial statements consisting of:
bilan prescurtat; abridged balance sheet;
cont de profit i pierdere prescurtat; abridged profit or loss account;
2
note explicative2. notes to the annual financial statements .
b) Entiti mici. Entitile care nu se incadreaza la categoria microentitati si b) Small sized entities. Entities that are not microentities and do not exceed at
care nu depesc limitele a cel puin dou dintre urmtoarele trei criterii de least two out of the three criteria (size criteria):
mrime:
total assets: LEI 17,500,000 (EUR equivalent 3,946,953);
total active: 17.500.000 lei (echivalentul a 3.946.953 euro);
turnover: LEI 35,000,000 (EUR equivalent 7,893,906);
cifra de afaceri net: 35.000.000 lei (echivalentul a 7.893.906 euro);
numr mediu de salariai n cursul exerciiului financiar: 50; number of employees during the financial year: 50.
2
For micro-entities there are only few disclosure requirements in the notes
2
n cazul microentitilor exist un numr redus de cerine de prezentare n notele explicative
6 Chart of Accounts
ntocmesc situaii financiare anuale care cuprind: should prepare annual financial statements consisting of:
bilan prescurtat; abridged balance sheet;
cont de profit i pierdere; profit or loss account;
situaia modificrilor capitalului propriu - opional; statement of changes in equity optional;
situaia fluxurilor de trezorerie - opional; cash flow statement optional;
note explicative. notes to the annual financial statements.
c) Entiti mijlocii i mari. Entitile care depesc limitele a cel puin dou c) Large and medium-sized entities. Entities that exceed at least two out of
dintre urmtoarele trei criterii de mrime: the three criteria (size criteria):
total active: 17.500.000 lei (echivalentul a 3.946.953 euro); total assets: LEI 17,500,000 (EUR equivalent 3,946,953);
cifra de afaceri net: 35.000.000 lei (echivalentul a 7.893.906 euro); net turnover: LEI 35,000,000 (EUR equivalent 7,893,906);
numr mediu de salariai n cursul exerciiului financiar: 50 average number of employees during the financial year: 50.
ntocmesc situaii financiare anuale care cuprind:
bilan; should prepare annual financial statements consisting of:
cont de profit i pierdere; balance sheet;
situaia modificrilor capitalului propriu; profit or loss account;
situaia fluxurilor de trezorerie; statement of changes in equity;
note explicative; cash flow statement;
rapoarte privind plile ctre guverne; notes to the annual financial statements;
informaii suplimentare solicitate de MFP i alte autoriti de reglementare. reports related to the payments towards governments;
additional information requested by the MFP and other regulatory bodies.
O entitate de interes public este considerat o entitate mijlocie i mare,
indiferent de cifra de afaceri net, totalul activelor sau numrul mediu de A public interest entity is considered to be a large and medium sized entity
salariai. Entitile de interes public nseamn societile/ companiile naionale, regardless of net turnover, total assets or average number of employees during
societile cu capital integral sau majoritar de stat i regiile autonome. the financial year. Public interest entities comprises companies/national compa-
nies, state owned companies and state regis.
Chart of Accounts 7
Grupuri mari. Grupurile constituite din societi mam i filiale care urmeaz Large groups. Groups formed from parent company and subsidiaries that will
s fie incluse n consolidare i care pe baza consolidat depesc limitele a cel be included in consolidation and on a consolidated basis exceed two out of the
puin dou dintre criteriile de mai sus. three size criteria mentioned above.
Setul de situaii financiare consolidate conine cel puin: The set of consolidated financial statements include:
bilan; balance sheet;
cont de profit i pierdere; profit or loss account;
note explicative; notes to the financial statements;
situaia modificrilor capitalului propriu; statement of changes in equity;
situaia fluxurilor de trezorerie; cash flow statement;
rapoarte privind plile ctre guverne; reports related to the payments towards governments;
informaii suplimentare solicitate de MFP si alte autoritati de reglementare additional information requested by the MFP and other regulatory bodies.
La acest set de situatii financiare se ataseaza un raport consolidat al administra- A consolidated administrators report is attached to this set of financial state-
torilor. ments.
8 Chart of Accounts
Atragem atenia c, prin excepie de la regula general impus de Ordinul Please note that, as an exception to the general rule imposed by the OMFP
1802/2014, Ordinul 123/2016 privind principalele aspecte legate de ntocmirea i 1802/2014, the Order 123/2016 regarding the key aspects related to preparing
depunerea situaiilor financiare anuale i a raportrilor contabile pentru exercitiul and submitting financial statements and accounting reports for the year ended
financiar incheiat la 31 decembrie 2015 prevede obligaia de auditare dac, pe 31 December 2015 requires auditing if, based on the trial balance for the year
baza balanei de verificare ntocmite la data de 31 decembrie 2015, limitele a ended 31 December 2015, the limits of at least two of the three criteria are
cel puin dou dintre cele trei criterii menionate sunt depite. Cu alte cuvinte, exceeded. In a word, the 2015 financial statements audit obligation is set based
pentru situaiile financiare ale anului 2015 obligaia de auditare se judec doar n on fulfilling the criteria only for one year and not for two consecutive years.
baza ndeplinirii criteriilor pentru un singur an i nu pentru doi ani consecutivi.
Chart of Accounts 9
Plan contabil
Chart of accounts
Plan comptable
Kontenrahmen
10 Chart of Accounts
107 Ecarts de change sur les conversions7 107 Wechselkursdifferenzen von Konversionen7
108 Intrts minoritaires8 108 Minderheitsbeteiligungen8
1081 Intrts minoritaires rsultat de lexercice financier 1081 Minderheitsbeteiligungen Periodengewinn (-verlust)
1082 Intrts minoritaires autres capitaux propres 1082 Minderheitsbetiligungen weiteres Eigenkapital
109 Actions propres 109 Eigene Anteile
1091 Actions propres court terme 1091 Kurzfristig gehaltene eigene Anteile
1092 Actions propres long terme 1092 Langfristig gehaltene eigene Anteile
1095 Actions de la socit absorbante dtenues par la socit absorbe 1095 Anteile des bernehmenden Unternehmens gehalten von der
11 Report nouveau bernommenen Einheit
117 Report nouveau 11 Ergebnisvortrag
1171 Report nouveau 117 Ergebnisvortrag
1172 Report nouveau provenant de ladoption pour la 1re fois des IAS, 1171 Gewinn- oder Verlustvortrag
lexception de IAS 299 1172 bertragenes Ergebnis der erstmaligen Anwendung der IAS (mit
1173 Report nouveau provenant dun changement de mthode comptable Ausnahme des IAS 29)9
1174 Report nouveau provenant de la correction derreurs comptables 1173 bertragenes Ergebnis der vernderten Buchhaltungspolitik
1175 Report nouveau reprsentant lexcdent ralis de rserves de 1174 Ergebnisvortrag resultiernd aus Buchhaltungskorrekturen
rvaluation 1175 bertragenes Ergebnis der Reserve-berschsse aus
1176 Report nouveau provenant du passage lapplication des Umbewertungen
rglements comptables conformes aux Directives Europennes10 1176 Ergebnisvortrag resultierend aus dem Wechsel zu den europischen
Direktiven10
12 Rsultat de lexercice financier
121 Bnfice ou perte 12 Jahresergebnis
129 Affectation du rsultat 121 Periodenergebnis
129 Gewinnverteilung
7, 8
Ce compte napparait que dans les tats financiers annuels consolids
89
Ce compte nexiste que pour les entreprises qui ont appliqu les Rglementations comptables approuvs par 7, 8
Dieses Konto erscheint nur in konsolidierten Finanzrapporten
lOMFP 94/2001 et jusqu la clture de ce compte 89
Dieses Konto erscheint nur bei Unternehmen, welches die Buchhaltungsrichtlinien OMFP 94/2001 anwenden und
910
Dans ce compte, sont refltes les ventuelles diffrences rsultant de dispositions transitoires comprises dans bis das Konto geschlossen wird
les prsents rglements dans les conditions prvues par ceux-ci 910
Dieses Konto zeigt die Unterschiede gemss bergangsbestimmungen
10 10
14 Chart of Accounts
14 C
tiguri sau pierderi legate de emiterea, rscumprarea, vnzarea, 14 Gains or losses in respect of issuance, redemption, sale, free transfer
cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri or cancellation of own equity instruments
proprii 141 Gains in respect of sales or cancellation of own equity instruments
141 Ctiguri legate de vnzarea sau anularea instrumentelor de capitaluri 1411 Gains in respect of sales of own equity instruments
proprii 1412 Gains in respect of cancellation of own equity instruments
1411 Ctiguri legate de vnzarea instrumentelor de capitaluri proprii 149 Losses in respect of issuance, redemption, sale, free transfer or
1412 Ctiguri legate de anularea instrumentelor de capitaluri proprii cancellation of own equity instruments
149 Pierderi legate de emiterea, rscumprarea, vnzarea, cedarea cu titlu 1491 Losses in respect of sales from own equity instruments
gratuit sau anularea instrumentelor de capitaluri proprii 1495 Losses arising from reorganizations, caused by cancellation of equity
1491 Pierderi rezultate din vnzarea instrumentelor de capitaluri proprii
1495 Pierderi rezultate din reorganizri, care sunt determinate de anularea instruments held
titlurilor deinute 1498 Other losses from own equity instruments
1498 Alte pierderi legate de instrumentele de capitaluri proprii
15 Provisions
15 Provizioane 151 Provisions
151 Provizioane 1511 Provisions for litigation
1511 Provizioane pentru litigii 1512 Provisions for guarantees to customers
1512 Provizioane pentru garanii acordate clienilor 1513 Provisions for the decommissioning of tangible non-current assets
1513 Provizioane pentru dezafectare imobilizri corporale i alte aciuni and other similar actions
similare legate de acestea 1514 Provisions for restructuring costs
1514 Provizioane pentru restructurare 1515 Provisions for pensions and similar obligations
1515 Provizioane pentru pensii i obligaii similare 1516 Provisions for taxes
1516 Provizioane pentru impozite 1517 Provisions for termination of employment contract
1517 Provizioane pentru terminarea contractului de munc 1518 Other provisions
1518 Alte provizioane
16 Loans and similar debts
16 mprumuturi i datorii asimilate
161 mprumuturi din emisiuni de obligaiuni 161 Debenture loans
1614 mprumuturi externe din emisiuni de obligaiuni garantate de stat 1614 Foreign debenture loans guaranteed by the State
1615 mprumuturi externe din emisiuni de obligaiuni garantate de bnci 1615 Foreign debenture loans guaranteed by banks
1617 mprumuturi interne din emisiuni de obligaiuni garantate de stat 1617 Domestic debenture loans guaranteed by the State
1618 Alte mprumuturi din emisiuni de obligaiuni 1618 Other debenture loans
162 Credite bancare pe termen lung 162 Long-term bank loans
1621 Credite bancare pe termen lung 1621 Long-term bank loans
Chart of Accounts 15
14 G
ains ou pertes lis lmission, lamortissement, la vente, la cession 14 Gewinn oder Verlust resultierend aus Emission, Rckkauf, Verkauf,
titre gratuit ou lannulation des instruments propres de capital Zession oder Annulation von Eigenkapitalinstrumenten
141 Gains tirs de la vente ou de lannulation des instruments propres de 141 Gewinn in Verbindung mit dem Verkauf oder der Annulation von
capital Eigenkapitalinstrumenten
1411 Gains tirs de la vente des instruments propres de capital 1411 Gewinn in Verbindung mit dem Verkauf von Eigenkapitalinstrumenten
1412 Gains tirs de lannulation des instruments propres de capital 1412 Gewinn in Verbindung mit der Annulation von
149 Pertes lies lmission, le rachat, la vente, la cession titre gratuit ou Eigenkapitalinstrumenten
lannulation des instruments propres de capital 149 Verlust in Verbindung mit dem Verkauf oder der Annulation von
1491 Pertes rsultant de la vente dinstruments propres de capital Eigenkapitalinstrumenten
1495 Pertes dues lannulation suite rorganisation dinstruments de
capital dtenus 1491 Verlust in Verbindung mit dem Verkauf von Eigenkapitalinstrumenten
1498 Autres pertes lies aux instruments propres de capital 1495 Verlust in Verbindung mit einer Restrukturierung, welcher zur
Annulation von Eigenkapital fhrt
15 Provisions 1498 Andere Verluste von Eigenkapitalinstrumenten
151 Provisions
1511 Provisions pour litiges 15 Rckstellungen
1512 Provisions pour garanties donnes aux clients 151 Rckstellungen
1513 Provisions pour dmantlement des immobilisations corporelles et 1511 Prozessrckstellungen
pour dautres actions similaires y affrentes 1512 Rckstellungen fr Gewhrleistungen
1514 Provisions pour restructuration 1513 Rckstellungen fr periodenfremde Aufwendungen
1515 Provisions pour pensions et obligations similaires 1514 Rckstellungen fr Umstrukturierung
1516 Provisions pour impts 1515 Pensionsrckstellungen und hnliche Verpflichtungen
1517 Provisions pour cessation de contrat de travail 1516 Steuerliche Rckstellungen
1518 Autres provisions 1517 Arbeitsrechtliche Rckstellungen
16 Emprunts et dettes assimiles 1518 Andere Rckstellungen
161 Emprunts par mission dobligations 16 Verbindlichkeiten
1614 Emprunts ltranger par mission dobligations garanties par lEtat 161 Schuldverschreibungen
1615 Emprunts ltranger par mission dobligations garanties par les
banques 1614 Auenkredite durch Staatsanleihen
1617 Emprunts par mission dobligations sur le march local garanties par 1615 Auenkredite durch Bank-Schuldverschreibungen
lEtat 1617 Binnenkredite durch Staatsanleihen
1618 Autres emprunts par mission dobligations 1618 Sonstige Kredite aus Anleihen
162 Crdits bancaires long terme 162 Lang- und mittelfristige Verbindlichkeiten gegenber Kreditinstituten
1621 Crdits bancaires long terme 1621 Lang- und mittelfristige Verbindlichkeiten gegenber Kreditinstituten
16 Chart of Accounts
1622 Credite bancare pe termen lung nerambursate la scaden 1622 Long-term bank loans in arrears
1623 Credite externe guvernamentale 1623 Foreign Government loans
1624 Credite bancare externe garantate de stat 1624 Foreign loans guaranteed by the State
1625 Credite bancare externe garantate de bnci 1625 Foreign loans guaranteed by banks
1626 Credite de la trezoreria statului 1626 State Treasury loans
1627 Credite bancare interne garantate de stat 1627 Domestic loans guaranteed by the State
166 Datorii care privesc imobilizrile financiare 166 Debts relating to financial assets
1661 Datorii fa de entitile afiliate 1661 Debts towards affiliated entities
1663 Datorii fa de entitile asociate i entitile controlate n comun 1663 Debts towards associates and jointly controlled entities
167 Alte mprumuturi i datorii asimilate 167 Other loans and similar debts
168 Dobnzi aferente mprumuturilor i datoriilor asimilate 168 Accrued interest on loans and similar debts
1681 Dobnzi aferente mprumuturilor din emisiuni de obligaiuni 1681 Accrued interest on debenture loans
1682 Dobnzi aferente creditelor bancare pe termen lung 1682 Accrued interest on long-term bank loans
1685 Dobnzi aferente datoriilor fa de entitile afiliate 1685 Accrued interest on debts towards affiliated entities
1686 Dobnzi aferente datoriilor fa de entitile asociate i entitile 1686 Accrued interest on debts towards associates and jointly controlled
controlate n comun entities
1687 Dobnzi aferente altor mprumuturi i datorii asimilate 1687 Accrued interest on other loans and similar debts
169 Prime privind rambursarea obligaiunilor i a altor datorii 169 Premiums for reimbursement of bonds and other debts
1691 Prime privind rambursarea obligaiunilor 1691 Premium from reimbursement of bonds
1692 Prime privind rambursarea altor datorii 1692 Premium from reimbursement of other debts
Class 2 Non-current assets
Clasa 2 Conturi de imobilizri
20 Intangible assets
20 Imobilizri necorporale 201 Set-up costs
201 Cheltuieli de constituire 203 Development costs
203 Cheltuieli de dezvoltare 205 Concessions, patents, licences, trademarks and similar rights and assets
205 Concesiuni, brevete, licene, mrci comerciale, drepturi i active similare 206 Intangible assets related to exploration for and evaluation of mineral
206 Active necorporale de explorare i evaluare a resurselor minerale resources
207 Fond comercial 207 Goodwill
2071 Fond comercial pozitiv11 2071 Positive goodwill11
2075 Fond comercial negativ 2075 Gain on a bargain purchase
208 Alte imobilizri necorporale 208 Other intangible assets
11
Acest cont apare, de regul, n situaiile financiare anuale consolidate. 11
This account normally appears in the consolidated annual financial statements.
Chart of Accounts 17
1622 Crdits bancaires long terme non rembourss lchance 1622 berfllige mittel- und langfristige Verbindlichkeiten gegenber
1623 Crdits bancaires externes gouvernementaux Kreditinstituten
1624 Crdits bancaires ltranger garantis par lEtat 1623 Kredite des Staates
1625 Crdits bancaires ltranger garantis par les banques 1624 Durch Staatsbrgschaft gesicherte auslndische Kredite
1626 Crdits accords par lEtat 1625 Durch Bankbrgschaft gesicherte auslndische Kredite
1627 Crdits bancaires sur le march local garantis par lEtat 1626 National bankkredite
166 Dettes rattaches aux immobilisations financires 1627 Durch Staatsbrgschaft gesicherte nationale Kredite
1661 Dettes envers des parties lies 166 Verbindlichkeiten, die das Anlagevermgen betreffen
1663 Dettes envers des parties lies et des socits sous contrle conjoint 1661 Verbindlichkeiten gegenber Konzerngesellschaften
167 Autres emprunts et dettes assimiles 1663 Verbindlichkeiten gegenber verbundenen und gemeinsam
168 Intrts courus sur emprunts et dettes assimiles gehaltenen Unternehmen
167 Sonstige Finanzverbindlichkeiten
1681 Intrts courus sur emprunts obligataires 168 Zinsen auf Finanzverbindlichkeiten
1682 Intrts courus sur crdits bancaires long terme 1681 Zinsen auf Anleihen/Schuldverschreibungen
1685 Intrts courus sur dettes envers des parties lies 1682 Zinsen auf lang- und mittelfristige Verbindlichkeiten gegenber
1686 Intrts courus sur dettes envers des parties lies et des socits Kreditinstituten
sous contrle conjoint 1685 Zinsen gegenber Konzerngesellschaften
1687 Intrts courus sur autres emprunts et dettes assimiles 1686 Zinsen gegenber verbundenen und gemeinsam gehaltenen
169 Primes de remboursement des obligations et autres dettes Unternehmen
1691 Primes de remboursement des obligations 1687 Zinsen auf sonstige Finanzverbindlichkeiten
1692 Primes de remboursement dautres dettes 169 Agio aus Rckerstattung von Obligationen und anderen Verbindlichkeiten
1691 Agio aus Rckzahlung von Obligationen
Classe 2 Comptes dimmobilisation 1692 Agio aus Rckzahlung von anderen Verpflichtungen
20 Immobilisations incorporelles Klasse 2 Anlagenkonten
201 Frais de constitution 20 Immaterielles Anlagevermgen
203 Frais de dveloppement 201 Grndungsaufwand
205 C
oncessions, brevets, licences, marques commerciales et autres droits et 203 Forschungs- und Entwicklungsaufwand
valeurs similaires 205 Konzessionen, gewerbliche Schutzrechte sowie Lizenzen an solchen
206 Actifs incorporels lis lexploration et lvaluation de ressources minrales Rechten und vergleichbare Aktiven
207 Fonds de commerce 206 Immatrielle Anlagen aus Exploration und Evaluation von Bodenschtzen
2071 Fonds de commerce positif11 207 Goodwill
2075 Fonds de commerce ngatif 2071 Positiver Goodwill11
208 Autres immobilisations incorporelles 2075 Negativer Goodwill
208 Sonstige immaterielle Vermgensgegenstnde
11
Ce compte apparat habituellement dans les tats financiers annuels consolids. 11
Dieses Konto erscheint blicherweise in konsolidierten Finanzrapporten
18 Chart of Accounts
2964 Ajustri pentru pierderea de valoare a sumelor de ncasat de la 2964 Impairment of amounts to be collected from affiliated entities
entitile afiliate 2965 Impairment of receivables in relation with associated and jointly
2965 Ajustri pentru pierderea de valoare a creanelor fa de entitile controlled entities
asociate i entitile controlate n comun 2966 Impairment of long term loans
2966 Ajustri pentru pierderea de valoare a mprumuturilor acordate pe 2968 Impairment of other receivables
termen lung
2968 Ajustri pentru pierderea de valoare a altor creane imobilizate
Class 3 - Inventories and work in progress
Clasa 3 - Conturi de stocuri i producie n curs de execuie 30 Raw materials and consumables
301 Raw materials
30 Stocuri de materii prime i materiale
301 Materii prime 302 Consumables
302 Materiale consumabile 3021 Auxiliary materials
3021 Materiale auxiliare 3022 Fuel
3022 Combustibili 3023 Packaging materials
3023 Materiale pentru ambalat 3024 Spare parts
3024 Piese de schimb 3025 Seeds and sapling
3025 Semine i materiale de plantat 3026 Fodder
3026 Furaje 3028 Other consumables
3028 Alte materiale consumabile
303 Materiale de natura obiectelor de inventar 303 Materials in the form of small inventory
308 Diferene de pre la materii prime i materiale 308 Price differences on raw materials and consumables
32 Inventories in transit
32 Stocuri n curs de aprovizionare 321 Raw materials in transit
321 Materii prime n curs de aprovizionare 322 Consumables in transit
322 Materiale consumabile n curs de aprovizionare
323 Materiale de natura obiectelor de inventar n curs de aprovizionare 323 Materials in the form of small inventory in transit
326 Active biologice de natura stocurilor n curs de aprovizionare 326 Biological assets in the form of inventory in transit
327 Mrfuri n curs de aprovizionare 327 Goods purchased for resale in transit
328 Ambalaje n curs de aprovizionare 328 Packaging materials in transit
33 Work in progress
33 Producie n curs de execuie
331 Produse n curs de execuie 331 Work in progress
332 Servicii n curs de execuie 332 Services in progress
Chart of Accounts 25
2964 Provisions pour dprciation des montants percevoir provenant des 2964 Rckstellungen fr Wertminderungen der Betrge die von
entits affilies Konzerngesellschaften geschuldet werden
2965 Provisions pour dprciation des crances en relation avec les parties 2965 Rckstellungen fr Wertminderungen der Betrge die von
lies et les entits sous contrle conjoint verbundenen und gemeinsam gehaltenen Unternehmen geschuldet
2966 Provisions pour dprciation des prts long terme werden
2966 Rckstellungen fr Wertminderungen der langfristig verliehenen
2968 Provisions pour dprciation des autres crances immobilises Darlehen
Classe 3 - Comptes de stocks et en-cours 2968 Rckstellungen fr Wertminderungen anderer Forderungen
30 Stocks de matires premires et fournitures Klasse 3 - Vorratskonten und Waren in Herstellung
301 Matires premires
302 Matires et fournitures consommables 30 Vorrte an Roh-, Hilfs- und Betriebsstoffen
301 Rohstoffe
3021 Matires auxiliaires 302 Hilfs- und Betriebsstoffe
3022 Combustibles/Carburants 3021 Hilfsstoffe
3023 Emballages 3022 Kraftstoffe
3024 Pices de rechange 3023 Verpackungen
3025 Semences et fournitures pour plantation 3024 Ersatzteile
3026 Fourrage 3025 Saatgter
3028 Autres fournitures consommables 3026 Futter
303 Fournitures ayant la nature dobjets dinventaire 3028 Sonstige Betriebsstoffe
308 Ecarts de prix sur matires premires et consommables 303 Warenhnliche Bestnde
308 Preisdifferenzen bei Roh-, Hilfs- und Betriebsstoffen
32 Stocks en cours dapprovisionnement 32 Vorrte im Beschaffungsprozess
321 Matires premires en transit 321 Rohstoffe im Beschaffungsprozess
322 Matires consommables en transit 322 Betriebsstoffe im Beschaffungsprozess
323 Fournitures ayant la nature dobjets dinventaire en transit 323 Inventargegenstnde im Beschaffungsprozess
326 Actifs biologiques ayant la nature de stocks en cours dapprovisionnement 326 Tiere im Beschaffungsprozess
327 Marchandises en transit 327 Gter im Beschaffungsprozess
328 Emballages en transit 328 Verpackungen im Beschaffungsprozess
33 Production en cours 33 Unfertige Erzeugnisse
331 Produits en cours dexcution 331 Unfertige Erzeugnisse
332 Unfertige Leistungen
332 Services en cours dexcution
26 Chart of Accounts
34 Produse 34 Goods
341 Semifabricate 341 Semi-finished goods
345 Produse finite 345 Finished goods
346 Produse reziduale 346 Residual products
347 Produse agricole 347 Agricultural products
348 Diferene de pre la produse 348 Price differences on goods
35 Stocuri aflate la teri 35 Inventories at third parties
351 Materii i materiale aflate la teri 351 Raw materials and consumables at third parties
354 Produse aflate la teri 354 Goods at third parties
356 Active biologice de natura stocurilor aflate la teri 356 Biological assets in the form of inventory at third parties
357 Mrfuri aflate la teri 357 Goods for resale at third parties
358 Ambalaje aflate la teri 358 Packaging materials at third parties
36 Active biologice de natura stocurilor
361 Active biologice de natura stocurilor 36 Biological assets in the form of inventory
368 Diferene de pre la active biologice de natura stocurilor 361 Biological assets in the form of inventory
368 Price differences on biological assets in the form of inventory
37 Mrfuri
371 Mrfuri 37 Goods purchased for resale
378 Diferene de pre la mrfuri 371 Goods purchased for resale
378 Price differences on goods purchased for resale
38 Ambalaje 38 Packaging
381 Ambalaje
388 Diferene de pre la ambalaje 381 Packaging materials
388 Price differences on packaging
39 Ajustri pentru deprecierea stocurilor i produciei n curs de execuie
391 Ajustri pentru deprecierea materiilor prime 39 Write-down of inventories and work in progress
392 Ajustri pentru deprecierea materialelor 391 Write-down of raw materials
3921 Ajustri pentru deprecierea materialelor consumabile 392 Write-down of consumables
3922 Ajustri pentru deprecierea materialelor de natura obiectelor de 3921 Write-down of consumables
inventar 3922 Wrtite-down of materials in the form of small inventory
393 Ajustri pentru deprecierea produciei n curs de execuie 393 Write-down of work in progress
394 Ajustri pentru deprecierea produselor 394 Write-down of goods
3941 Ajustri pentru deprecierea semifabricatelor 3941 Write-down of semi finished goods
Chart of Accounts 27
3945 Ajustri pentru deprecierea produselor finite 3945 Write-down of finished goods
3946 Ajustri pentru deprecierea produselor reziduale 3946 Write-down of residual products
3947 Ajustri pentru deprecierea produselor agricole 3947 Write-down of agricultural products
395 Ajustri pentru deprecierea stocurilor aflate la teri 395 Write-down of inventories held at third parties
3951 Ajustri pentru deprecierea materiilor i materialelor aflate la teri 3951 Write-down of raw materials and consumables at third parties
3952 Ajustri pentru deprecierea semifabricatelor aflate la teri 3952 Write-down of semi finished goods at third parties
3953 Ajustri pentru deprecierea produselor finite aflate la teri 3953 Write-down of finished goods at third parties
3954 Ajustri pentru deprecierea produselor reziduale aflate la teri 3954 Write-down of residual products at third parties
3955 Ajustri pentru deprecierea produselor agricole aflate la teri 3955 Write-down of agricultural products at third parties
3956 Ajustri pentru deprecierea activelor biologice de natura stocurilor 3956 Write-down of biological assets in the form of inventory at third
aflate la teri parties
3957 Ajustri pentru deprecierea mrfurilor aflate la teri 3957 Write-down of goods for resale at third parties
3958 Ajustri pentru deprecierea ambalajelor aflate la teri 3958 Write-down of packaging materials at third Parties
396 Ajustri pentru deprecierea activelor biologice de natura stocurilor 396 Write-down of biological assets in the form of inventory
397 Ajustri pentru deprecierea mrfurilor 397 Write-down of goods purchased for resale
398 Ajustri pentru deprecierea ambalajelor 398 Write-down of packaging materials
3945 Provisions pour dprciation des produits finis 3945 Rckstellungen fr die Wertminderung von fertigen Erzeugnissen
3946 Provisions pour dprciation des produits rsiduels 3946 Rckstellungen fr die Wertminderung von Produktionsausschuss
3947 Provisions pour dprciation des produits agricoles 3947 Rckstellungen fr die Wertminderung von Agrarprodukten
395 Provisions pour dprciation des stocks dtenus par des tiers 395 Rckstellungen fr Wertminderungen von Vorrten bei Dritten
3951 Provisions pour dprciation des matires et fournitures dtenues par 3951 Rckstellungen fr die Wertminderung von Roh- und Betriebsstoffen
de tiers bei Dritten
3952 Provisions pour dprciation des produits intermdiaires dtenus par 3952 Rckstellungen fr die Wertminderung von unfertigen Erzeugnissen
des tiers bei Dritten
3953 Provisions pour dprciation des produits finis dtenus par des tiers 3953 Rckstellungen fr die Wertminderung von fertigen Erzeugnissen bei
3954 Provisions pour dprciation des produits rsiduels dtenus par des tiers Dritten
3955 Provision pour dprciation des produits agricoles chez des tiers 3954 Rckstellungen fr die Wertminderung von Produktionsausschuss bei
3956 Provision pour dprciation des actifs biologiques ayant la nature de Dritten
stocks chez des tiers 3955 Rckstellungen fr die Wertminderung von Agrarprodukten bei
3957 Provisions pour dprciation des marchandises dtenues par des tiers Dritten
3958 Provisions pour dprciation des emballages dtenus par des tiers 3956 Rckstellungen fr die Wertminderung von biologischen Aktiven in
Form von Inventar bei Dritten
396 Provision pour dprciation des actifs biologiques ayant la nature de stocks 3957 Rckstellungen fr die Wertminderung von Waren bei Dritten
397 Provisions pour dprciation des stocks de marchandises 3958 Rckstellungen fr die Wertminderung von Verpackungen bei Dritten
398 Provisions pour dprciation des emballages 396 Rckstellungen fr die Wertminderung von biologischen Aktiven in Form
Classe 4 - Comptes de tiers von Inventar
397 Rckstellungen fr Wertminderungen von Handelswaren
40 Fournisseurs et comptes rattachs 398 Rckstellungen fr Wertminderungen von Verpackungen
401 Fournisseurs
403 Effets payer Klasse 4 - Konten gegenber Dritten
404 Fournisseurs dimmobilisations 40 Verbindlichkeiten aus Lieferungen und Leistungen und hnliche Konten
405 Effets payer aux fournisseurs dimmobilisations 401 Verbindlichkeiten aus Lieferungen und Leistungen
408 Fournisseurs-factures non parvenues 403 Wechselverbindlichkeiten
409 Fournisseurs - dbiteurs 404 Verbindlichkeiten aus Lieferungen von Sachanlagen
4091 Fournisseurs Avances verses sur achats de biens ayant la nature 405 Wechselverbindlichkeiten aus Lieferungen von Sachanlagen
de stocks 408 Verbindlichkeiten aus Lieferungen und Leistungen - ohne Rechnung
4092 Fournisseurs Avances verses sur prestations de services 409 Geleistete Anzahlungen auf Lieferungen
4093 Avances verses pour lachat dimmobilisations corporelles 4091 Geleistete Anzahlungen auf Vorratslieferungen
4094 Avances verses pour lachat dimmobilisations incorporelles 4092 Anzahlungen fr Dienstleistungserbringungen
4093 Anzahlungen fr Sachanlagen
41 Clients et comptes rattachs 4094 Anzahlungen fr immaterielle Anlagen
411 Clients 41 Forderungen aus Lieferungen und Leistungen und hnliche Konten
30 Chart of Accounts
458 Decontri din operaii n participaie 458 Transactions related to joint operations
4581 Decontri din operaii n participaie - pasiv 4581 Transactions related to joint operations - liability
4582 Decontri din operaii n participaie - activ 4582 Transactions related to joint operations - asset
46 Debitori i creditori diveri 46 Sundry debtors and creditors
461 Debitori diveri 461 Sundry debtors
462 Creditori diveri 462 Sundry creditors
466 Decontri din operaiuni de fiducie 466 Settlements from fiduciary operations
4661 Datorii din operaiuni de fiducie 4661 Debts from fiduciary operations
4662 Creane din operaiuni de fiducie 4662 Receivables from fiduciary operations
47 Conturi de subvenii, regularizare i asimilate 47 Accruals, subsidies and similar accounts
471 Cheltuieli nregistrate n avans 471 Deferred expenses
472 Venituri nregistrate n avans 472 Deferred income
473 Decontri din operaii n curs de clarificare 473 Suspense account
475 Subvenii pentru investiii 475 Investment subsidies
4751 Subvenii guvernamentale pentru investiii 4751 Governmental investment subsidiese
4752 mprumuturi nerambursabile cu caracter de subvenii pentru investiii 4752 Non-repayable loans in the form of investment subsidies
4753 Donaii pentru investiii 4753 Investment donations
4754 Plusuri de inventar de natura imobilizrilor 4754 Inventory surpluses in the form of non-current assets
4758 Alte sume primite cu caracter de subvenii pentru investiii 4758 Other amounts received in the form of investment subsidies
478 Venituri n avans aferente activelor primite prin transfer de la clieni 478 Deferred income related to assets received by transfer from customers
48 Decontri n cadrul unitii 48 Internal transactions
481 Decontri ntre unitate i subuniti 481 Transactions between the entity and sub-units
482 Decontri ntre subuniti 482 Transactions between sub-units
49 Ajustri pentru deprecierea creanelor 49 Allowances for doubtful debts
491 Ajustri pentru deprecierea creanelor - clieni 491 Allowances for doubtful customers
495 A
justri pentru deprecierea creanelor decontri n cadrul grupului i cu 495 Allowances for doubtful debts from group companies and shareholders /
acionarii/asociaii associates
496 Ajustri pentru deprecierea creanelor - debitori diveri 496 Allowances for doubtful sundry debtors
Chart of Accounts 35
53 Caisse 53 Kassenbestnde
531 Caisse 531 Kassenbestnde
5311 Caisse en lei 5311 Kassenbestand in Lei
5314 Caisse en devises 5314 Kassenbestand in Fremdwhrung
532 Autres valeurs 532 Sonstige Vermgenswerte
5321 Timbres fiscaux et postaux 5321 Brief- und Steuermarken
5322 Chques vacances 5322 Urlaubsgutscheine
5323 Titres de transport 5323 Fahrkarten und Reisegutscheine
5328 Autres valeurs 5328 Sonstige Vermgenswerte
54 Accrditifs 54 Akkreditive
541 Accrditifs 541 Akkreditive
5411 Accrditifs en lei 5411 Akkreditive in Lei
5414 Accrditifs en devises 5412 Akkreditive in Fremdwhrung
542 Avances de trsorerie16 542 Vorschsse in bar16
58 Virements internes 58 Interne Verrechnungskonten
581 Virements internes 581 Interne Verrechnungskonten
59 Provisions pour dprciation des comptes de trsorerie 59 Rckstellungen fr Wertminderungen von Tresoreriekonten
591 P
rovisions pour dprciation des placements financiers en actions de 591 Rckstellungen fr die Wertminderung des Aktienwertes bei verbundenen
parties lies Unternehmen
595 Provisions pour dprciation des obligations mises et rachetes 595 Rckstellungen fr die Wertminderung der herausgegebenen und
596 Provisions pour dprciation des obligations zurckgekauften Schuldverschreibungen
596 Rckstellungen fr die Wertminderung der Schuldverschreibungen
598 P
rovisions pour dprciation des autres placements financiers court 598 Rckstellungen fr die Wertminderung anderer kurzfristiger Investitionen
terme et crances assimiles und verbundener Aussenstnde
Classe 6 - Comptes de charges Klasse 6 - Aufwandskonten
60 Achats stocks 60 Aufwendungen fr Vorrte
601 Matires premires 601 Aufwendungen fr Rohstoffe
602 Matires consommables 602 Aufwendungen fr Betriebsstoffe
6021 Fournitures auxiliaires 6021 Aufwendungen fr Hilfsstoffe
6022 Combustibles/Carburants 6022 Aufwendungen fr Kraftstoffe
6023 Emballages 6023 Aufwendungen fr Verpackungsstoffe
16
Dans ce compte seront aussi enregistres les avances accordes par carte. 16
In diesem Konto scheinen auch die Summen aus dem Kartenssytem auf.
40 Chart of Accounts
6422 Cheltuieli cu tichetele acordate salariailor 6422 Expenses with meal tickets granted to employees
643 Cheltuieli cu remunerarea n instrumente de capitaluri proprii 643 Expenses with remunerations in the form of own equity instruments
644 Cheltuieli cu primele reprezentnd participarea personalului la profit 644 Expenses with bonuses for employees from profit
645 Cheltuieli privind asigurrile i protecia social 645 Social security contributions
6451 Cheltuieli privind contribuia unitii la asigurrile sociale 6451 Expenses with companys contribution to social security
6452 Cheltuieli privind contribuia unitii pentru ajutorul de omaj 6452 Expenses with companys contribution to unemployment fund
6453 Cheltuieli privind contribuia angajatorului pentru asigurrile sociale de 6453 Expenses with companys contribution to health insurance
sntate 6455 Expenses with companys contribution to life insurance
6455 Cheltuieli privind contribuia unitii la asigurrile de via 6456 Expenses with companys contribution to optional pension funds
6456 Cheltuieli privind contribuia unitii la fondurile de pensii facultative
6457 Cheltuieli privind contribuia societii la primele de asigurare 6457 Expenses with companys contribution to insurance premiums
voluntar de sntate 6458 Other social security and welfare contributions
6458 Alte cheltuieli privind asigurrile i protecia social 65 Other operating expenses
65 Alte cheltuieli de exploatare 651 Expenses from fiduciary operations
651 Cheltuieli din operaiuni de fiducie 6511 Expenses arising from setting of the fiduciary agreement
6511 Cheltuieli ocazionate de constituirea fiduciei 6512 Expenses from fiduciary operations
6512 Cheltuieli din derularea operaiunilor de fiducie 6513 Expenses arising from fiduciary liquidating operations
6513 Cheltuieli din lichidarea operaiunilor de fiducie 652 Expenses with the environment protection
652 Cheltuieli cu protecia mediului nconjurtor 654 Bad debts written off
654 Pierderi din creane i debitori diveri 655 Expenses from revaluation of tangible assets
655 Cheltuieli din reevaluarea imobilizrilor corporale 658 Other operating expenses
658 Alte cheltuieli de exploatare 6581 Compensations, fines and penalties
6581 Despgubiri, amenzi i penaliti 6582 Gifts and subsidies granted
6582 Donaii acordate 6583 Net value of assets disposed of and other capital transactions
6583 Cheltuieli privind activele cedate i alte operaii de capital 6586 Expenses with transfers and contributions caused by special laws17
6586 Cheltuieli reprezentnd transferuri i contribuii datorate n baza unor 6587 Expenses with natural disasters and other similar events
acte normative speciale17
6587 Cheltuieli privind calamitile i alte evenimente similare 6588 Other operating expenses
6588 Alte cheltuieli de exploatare 66 Financial expenses
66 Cheltuieli financiare 663 Losses on amounts receivable in relation with long term financial
663 Pierderi din creane legate de participaii investments
17
n acest cont se evideniaz cheltuielile reprezentnd transferuri i contribuii datorate n baza unor acte normative 17
This account highlights expenses from transfers and contributions due to special normative acts other than the
speciale, altele dect cele prevzute de Codul fiscal. Fiscal Code.
Chart of Accounts 43
664 Cheltuieli privind investiiile financiare cedate 664 Losses on disposal of financial investments
6641 Cheltuieli privind imobilizrile financiare cedate 6641 Losses on disposal of long term financial investments
6642 Pierderi din investiiile pe termen scurt cedate 6642 Losses on disposal of short term financial investments
665 Cheltuieli din diferene de curs valutar
665 Foreign exchange losses
6651 Diferene nefavorabile de curs valutar legate de elementele monetare
exprimate n valut18 6651 Foreign exchange losses related to monetary items denominated in a
6652 Diferene nefavorabile de curs valutar din evaluarea elementelor foreign currency18
monetare care fac parte din investiia net ntr-o entitate strin 6652 Foreign exchange losses from measuring of monetary items as part
666 Cheltuieli privind dobnzile of a net investment in a foreign operation
667 Cheltuieli privind sconturile acordate 666 Interest expense
668 Alte cheltuieli financiare 667 Discounts granted
68 Cheltuieli cu amortizrile, provizioanele i ajustrile pentru depreciere 668 Other financial expenses
sau pierdere de valoare
681 Cheltuieli de exploatare privind amortizrile, provizioanele i ajustrile 68 Depreciation and provisions; adjustments for impairment losses
pentru depreciere 681 Depreciation and provisions, adjustments for impairment losses - operating
6811 Cheltuieli de exploatare privind amortizarea imobilizrilor expenses
6812 Cheltuieli de exploatare privind provizioanele 6811 Depreciation of non current assets
6813 Cheltuieli de exploatare privind ajustrile pentru deprecierea 6812 Provisions
imobilizrilor
6814 Cheltuieli de exploatare privind ajustrile pentru deprecierea activelor 6813 Impairment losses on non current assets
circulante 6814 Impairment of current assets
6817 Cheltuieli de exploatare privind ajustrile pentru deprecierea fondului 6817 Impairment losses on goodwill
comercial 686 Impairment losses, write down of financial assets and provisions
686 Cheltuieli financiare privind amortizrile, provizioanele i ajustrile pentru 6861 Expenses on unwinding of provisions
pierdere de valoare 6863 Impairment losses on financial non-current assets
6861 Cheltuieli privind actualizarea provizioanelor
6863 Cheltuieli financiare privind ajustrile pentru pierderea de valoare a 6864 Impairment losses on financial current assets
imobilizrilor financiare
6864 Cheltuieli financiare privind ajustrile pentru pierderea de valoare a
activelor circulante
18
n acest cont nu se nregistreaz diferenele nefavorabile de curs valutar rezultate din evaluarea elementelor 18
This account does not record the unfavorable exchange differences from the evaluation of monetary elements that
monetare care fac parte din investiia net intr-o entitate strin. are part of a net investment in a foreign entity
Chart of Accounts 45
664 Charges sur cession dactifs financiers 664 Aufwendungen fr verusserte Investitionen
6641 Charges sur cession dimmobilisations financires 6641 Aufwendungen fr verusserte Finanzanlagen
6642 Pertes sur cession de placements financiers court terme 6642 Verluste durch Verusserungen kurzfristiger Investitionen
665 Pertes de change 665 Wechselkursverluste
6651 Pertes de change lies la dnomination des libells montaires 6651 Wechselkursverluste in Verbindung mit monetren Posten von
Fremdwhrungen18
dans une monnaie trangre18
6652 Wechselkursverluste in Verbindung mit einer Netto-Investition in eine
6652 Pertes de change provenant dlments montaires dans le cadre auslndische Gesellschaft
dun investissement net lors dune opration trangre 666 Zinsaufwand
666 Intrts 667 Diskontaufwand
667 Escomptes accords 668 Sonstiger Finanzaufwand
668 Autres charges financires 68 Aufwendungen fr Abschreibungen und Rckstellungen sowie
68 Dotations aux amortissements et aux provisions; ajustements pour Wertberichtigungen
dprciation ou perte de valeur 681 Betriebliche Aufwendungen fr Abschreibungen, Rckstellungen und
681 Charges dexploitation sous forme de dotation aux amortissements et Wertberichtigungen
provisions pour dprciation 6811 Abschreibungen auf das Anlagevermgen
6811 Dotations aux amortissements des immobilisations 6812 Betriebsaufwand fr Rckstellungen
6813 Betriebsaufwand fr Abschreibungen von Sachanlagen
6812 Dotations aux provisions
6814 Betriebsaufwand fr Abschreibungen von Umlaufvermgen
6813 Dotations aux provisions pour dprciation des immobilisations 6817 Betriebsaufwand fr Wertberichtigungen von Goodwill
6814 Dotations aux provisions pour dprciation des actifs circulants 686 Finanzaufwendungen fr Abschreibungen, Rckstellungen und
6817 Dotations aux ajustements pour dprciations du fonds de commerce Wertberichtigungen
686 Dotation financire aux amortissements et provisions pour perte de valeur 6861Aufwendungen fr Aktualisierung von Rckstellungen
6861 Charges dactualisation des provisions 6863 Finanzaufwendungen betreffend den Rckstellungen fr
6863 Dotations aux provisions pour dprciation des immobilisations Wertminderung der Finanzanlagen
financires 6864 Finanzaufwendungen fr Wertberichtigungen auf Abwertungen im
6864 Dotations aux provisions pour dprciation des actifs circulants Umlaufvermgen
18
Dans ce compte, ne senregistrent pas les pertes de change rsultant de la rvaluation dlments montaires 18
Dieses Konto enthlt keine Wechselkursverluste von monetren Posten in einer Netto-Investionen in eine ausln-
qui font partie de linvestissement net dans une entit trangre dische Gesellschaft.
46 Chart of Accounts
6865 Cheltuieli financiare privind amortizarea diferenelor aferente titlurilor 6865 Amortisation of differences on government securities
de stat 6868 Amortisation of premiums of redemption on debentures and other
6868 Cheltuieli financiare privind amortizarea primelor de rambursare a
obligaiunilor i a altor datorii debts
69 Income tax and other taxes
69 Cheltuieli cu impozitul pe profit i alte impozite
691 Cheltuieli cu impozitul pe profit 691 Income tax
698 Cheltuieli cu impozitul pe venit i cu alte impozite care nu apar n 698 Other taxes not included above19
elementele de mai sus19
Clasa 7 Conturi de venituri Class 7 - Revenue accounts
70 Cifra de afaceri net 70 Net turnover
701 Venituri din vnzarea produselor finite, produselor agricole i a activelor 701 Sales of finished goods, agricultural products and biologicat assets in the
biologice de natura stocurilor form of inventory
7015 Venituri din vnzarea produselor finite 7015 Sales of finished goods
7017 Venituri din vnzarea produselor agricole 7017 Sales of agricultural products
7018 Venituri din vnzarea activelor biologice de natura stocurilor 7018 Sales of biological assets in the form of inventory
702 Venituri din vnzarea semifabricatelor 702 Sales of semi-finished goods
703 Venituri din vnzarea produselor reziduale 703 Sales of residual products
704 Venituri din servicii prestate 704 Services rendered
705 Venituri din studii i cercetri 705 Revenues from research studies
706 Venituri din redevene, locaii de gestiune i chirii 706 Rental and royalty income
707 Venituri din vnzarea mrfurilor 707 Sale of goods purchased for resale
708 Venituri din activiti diverse 708 Revenues from sundry activities
709 Reduceri comerciale acordate 709 Trade discounts offered
71 Venituri aferente costului de producie n curs de execuie 71 Revenues associated to the production cost of the work in progress
711 Venituri aferente costurilor stocurilor de produse 711 Revenues associated with the costs of the completed production
712 Venituri aferente costurilor serviciilor n curs de execuie 712 Revenues associated with the cost of services in progress
72 Venituri din producia de imobilizri 72 Own work capitalised
721 Venituri din producia de imobilizri necorporale 721 Capitalised costs of intangible non-current assets
722 Venituri din producia de imobilizri corporale 722 Capitalised costs of tangible non-current assets
725 Venituri din producia de investiii imobiliare 725 Capitalised costs of investmet property
19
Se utilizeaz conform reglementrilor legale. 19
The account is used according to the legal regulations
Chart of Accounts 47
6865 Dotation lamortissement des differences affrentes aux titres 6865 Finanzaufwendungen fr Amortisation von Staatsobligationen
dEtat 6868 Aufwendungen fr die Abschreibung der Rckzahlungsprmien fr
6868 Dotation financire lamortissement des primes de remboursement Schuldverschreibungen und anderer Schulden
des obligations et dautres dettes 69 Steuern vom Einkommen und vom Ertrag
69 Impt sur les bnfices et autres impts 691 Aufwendungen fr die Gewinnsteuer
691 Impts sur les bnfices 698 Sonstige Aufwendungen fr Steuern von den Ertrgen, welche oben nicht
698 Impt sur les revenus et autres impts non inclus dans les postes aufgefhrt sind19
prcdents19
Klasse 7 Ertragskonten
Classe 7 - Comptes de produits 70 Nettoumsatz
70 Chiffre daffaires net 701 Ertrge aus dem Verkauf fertiger Erzeugnisse
701 Ventes de produits finis, produits agricoles et dactifs biologiques de nature 7015 Ertrge aus fertigen Erzeugnissen
de stocks 7017 Ertrge aus Agrarprodukten
7015 Ventes de produits finis 7018 Ertrge biologischer Aktiven in Form von Inventar
7017 Ventes de produits agricoles 702 Ertrge aus dem Produktionsausschuss und der Abfallverwertung
7018 Ventes dactifs biologiques ayant la nature de stocks 703 Ertrge aus dem Verkauf des Produktionsausschusses, Abfalles704
702 Ventes de produits intermdiaires Ertrge aus Dienstleistungen
703 Ventes de produits rsiduels 705 Ertrge aus Forschungs- und Entwicklungsttigkeiten
704 Prestations de services 706 Mietertrag und Ertrge aus Lizenzgebhren
705 Etudes et recherches 707 Ertrge aus verkauften Waren
706 Redevances, locations de gestion et loyers 708 Ertrge aus verschiedenen Aktivitten
707 Ventes de marchandises 709 Gewhrte Preisnachlsse
708 Produits des activits diverses 71 Ertrge betreffend den Kosten der unfertigen Produkte
709 Rabais, remises et ristournes accords par lentreprise 711 Ertrge betreffend den Kosten der Vorrte
71 Variation des stocks en cours de production 712 Ertrge betreffend den Kosten der in der Erbringungsphase befindlichen
711 Variation des stocks de produits Dienstleistungen
712 Variation des en-cours de prestations de services 72 Aktivierte Eigenleistungen
72 Production imobilise 721 Aktivierte Eigenleistung immaterieller Vermgensgegenstnde
721 Immobilisations incorporelles 722 Aktivierte Eigenleistung materieller Vermgensgegenstnde
722 Immobilisations corporelles 725 Kapitalisierte Kosten aus dem Bau von Sachanlagen
725 Produits provenant de la capitalisation des placements immobilirs
19
Le compte est utilis conformment aux rglementations lgales 19
Das Konto wird gemss rechtlichen Vorgaben verwendet
48 Chart of Accounts
762 Venituri din investiii financiare pe termen scurt 762 Revenues from short term financial investments
764 Venituri din investiii financiare cedate 764 Revenues on disposal of financial investments
7641 Venituri din imobilizri financiare cedate 7641 Revenues on disposal of long term financial investments
7642 Ctiguri din investiii pe termen scurt cedate 7642 Gains on disposal of short term financial investments
765 Venituri din diferene de curs valutar 765 Foreign exchange gains
7651 Diferene favorabile de curs valutar legate de elementele monetare 7651 Foreign exchange gains related to monetary items denominated in a
exprimate n valut21 foreign currency21
7652 Diferene favorabile de curs valutar din evaluarea elementelor 7652 Foreign exchange gains from measuring of monetary items as part of
monetare care fac parte din investiia net ntr-o entitate strin a net investment in a foreign entity
766 Venituri din dobnzi 766 Interest income
767 Venituri din sconturi obinute 767 Discounts received
768 Alte venituri financiare
768 Other financial revenues
78 Venituri din provizioane, amortizri i ajustri pentru depreciere sau
pierdere de valoare 78 Write back of provisions, amortization and adjustments for
781 Venituri din provizioane i ajustri pentru depreciere privind activitatea de depreciation or impairment losses
exploatare 781 Write back of provisions and adjustments for operating impairment losses
7812 Venituri din provizioane 7812 Write back of provisions
7813 Venituri din ajustri pentru deprecierea imobilizrilor 7813 Reversal of impairment losses on non-current assets
7814 Venituri din ajustri pentru deprecierea activelor circulante 7814 Reversal of write-down of current assets
7815 Venituri din fondul comercial negativ 7815 Revenues from negative goodwill
786 Venituri financiare din amortizri i ajustri pentru pierdere de valoare
7863 Venituri financiare din ajustri pentru pierderea de valoare a 786 Reversal of adjustments for amortization and impairment losses
imobilizrilor financiare 7863 Reversal of impairment losses on financial non-current assets
7864 Venituri financiare din ajustri pentru pierderea de valoare a activelor 7864 Reversal of write-down of financial current assets
circulante
n acest cont nu se nregistreaz diferenele favorabile de curs valutar rezultate din evaluarea elementelor
21 21
This account does not record favorable exchange differences from the evaluation of monetary elements that are
monetare care fac parte din investiia net ntr-o entitate strin. part of a net investment in a foreign entity
Chart of Accounts 51
762 Revenus des placements financiers court terme 762 Ertrge aus anderen kurzfristigen Finanzanlagen
764 Produits sur cession des actifs financiers 764 Ertrge aus Finanzinvestitionen
7641 Produits sur cession dimmobilisations financires 7641 Ertrge aus verussertem Anlagevermgen
7642 Produits sur cession de placements financiers court terme 7642 Ertrge aus verusserten kurzfristigen Investitionen
765 Gains de change 765 Wechselkursgewinne
7651 Gains de change lis la dnomination des libells montaires dans 7651 Wechselkursgewinne in Verbindung mit monetren Posten von
une monnaie trangre21 Fremdwhrungen21
7652 Gains de change provenant dlments montaires dans le cadre 7652 Wechselkursgewinne in Verbindung mit einer Netto-Investition in eine
dun investissement net lors dune opration trangre auslndische Gesellschaft
766 Intrts obtenus 766 Zinsertrge
767 Escomptes obtenus 767 Diskontertrge
768 Autres produits financiers 768 Sonstige Finanzertrge
78 Reprises de provisions pour dprciation, amortissements ou perte de 78 Ertrge aus Auflsung von Rckstellungen, Amortisationen,
valeur Anpassungen von Abschreibungen oder Wertberichtigungen
781 Reprises de provisions pour dprciation caractre dexploitation 781 Ertrge aus Auflsung von Rckstellungen und Anpassungen aus
7812 Reprises de provisions betrieblichen Grnden
7813 Reprises de provisions pour dprciation des immobilisations 7812 Auflsung von Risiko- und Aufwandsrckstellungen
7814 Reprises de provisions pour dprciation des actifs circulants 7813 Auflsung von Rckstellungen fr vorbergehende Wertminderungen
7815 Amortissement du fonds de commerce ngatif des Anlagevermgens
786 Reprises de provisions caractre financier pour pertes de valeur 7814 Auflsung von Rckstellungen fr Wertminderungen von
7863 Reprises de provisions pour dprciation des immobilisations Gegenstnden des Umlaufvermgens
financires 7815 Ertrge aus dem negativen Betriebsfonds
7864 Reprises de provisions pour dprciation des actifs circulants 786 Ertrge aus der Auflsung von Rckstellungen und Wertberichtigungen
7863 Ertrge aus Rckstellungen fr die Wertminderung der Finanzanlagen
7864 Ertrge aus Rckstellungen fr die Wertminderung des
Umlaufvermgens
21
Dans ce compte, ne senregistrent pas les gains de change rsultant de la rvaluation dlments montaires qui 21
Dieses Konto enthlt keine Wechselkursgewinne von monetren Posten in einer Netto-Investionen in eine
font partie de linvestissement net dans une entit trangre auslndische Gesellschaft.
52 Chart of Accounts
22
Ce compte est utilis par des entits rayes du Registre gnral et qui ont encore des contrats de leasing en 22
Dieses Konto wird von Gesellschaften verwendet, welche nicht mehr im generellen Register sind, jedoch fort-
cours laufende Leasingvertrge haben
54 Chart of Accounts
23
Pentru organizarea contabilitii de gestiune, folosirea conturilor din aceast clas este opional. 23
For the organization of management accounting, the use of the accounts in this class is optional.
Chart of Accounts 55
23
Pour lorganisation de la comptabilit de gestion, lutilisation des comptes de cette classe est facultat 23
Die Verwendung dieses Kontos fr das Management Accounting ist optional.
2 Chart of Accounts