ORDER No.

94 of 29 January 2001
for the approval of the Accounting Regulations harmonised with Directive
IV of the European Economic Communities and with the International
Accounting Standards
EMITTER: MINISTRY OF PUBLIC FINANCE
PUBLISHED IN: THE OFFICIAL GAZETTE OF ROMANIA No. 85 of 20
February 2001

Text translated by COMPANIA DE INFORMATICĂ NEAMŢ for the

legislative software LEX EXPERT

It must be specified that the only text which shall produce legal effects is
the text in the Romanian language.

.............................

CHAPTER II
General accounts scheme
CLASS 1 - CAPITAL ACCOUNTS
10. CAPITAL AND RESERVES
101. Capital*1)
1011. Unpaid subscribed capital
1012. Paid subscribed capital
1015. Private assets
1016. Public assets
104. Capital premiums
1041. Issue premiums
1042. Merger premiums
1043. Contribution premiums
1044. Premiums of conversion of bonds into stocks
105. Reserves from revaluation
1051. Reserves from revaluation relative to the balance sheet
for the
opening of the first year of applying the adjustment to
inflation
1058. Reserves from revaluations ordered by statutory
instruments
106. Reserves
1061. Legal reserves
1062. Reserves for own share
1063. Statutory or contract reserves
1068. Other reserves
107. Reserves from conversion
11. CARRIED OVER RESULT
117. Carried over result
1171. Carried over result representing the undistributed profit,
or the
unrecovered loss, respectively
 1172. Carried over result generated by the first adoption of
IAS, except
for IAS 29
1173. Carried over result generated by the changes of accounting
policies
1174. Carried over result generated by the correction of
fundamental
errors
1175. Carried over result representing the surplus obtained from
reserves from revaluation
12. RESULT OF THE EXERCISE
121. Profit and loss
129. Distribution of profit
13. SUBSIDIES FOR INVESTMENTS
131. Subsidies for investments
15. PROVISIONS FOR RISKS AND EXPENSES
151. Provisions for risks and expenses
1511. Provisions for litigations
1512. Provisions for guarantees granted to the clients
1513. Provisions for decommissioning of tangible assets and
other
similar actions related to these
1514. Provisions for reorganisation
1518. Other provisions for risks and expenses
16. ASSIMILATED LOANS AND DEBTS
161. Loans from bond issues
1614. Foreign loans from state-guaranteed bond issues
1615. Foreign loans from bank-guaranteed bond issues
1617. Domestic loans from state-guaranteed bond issues
1618. Other loans from bond issues
162. Long-term bank credits
1621. Long-term bank credits
1622. Long-term bank credits unredeemed on maturity
1623. Government foreign loans
1624. State-guaranteed foreign bank credits
1625. Bank-guaranteed foreign bank credits
1626. Credits from the state treasury
1627. State-guaranteed domestic bank credits
166. Debts regarding the investments
1661. Debts to the companies within the group
1662. Debts to the companies holding investment interests
167. Other assimilated loans and debts
168. Interests related to the assimilated loans and debts
1681. Interests related to the loans from bond issues
1682. Interests related to the long-term bank credits
1685. Interests related to the debts to the companies within the
group
1686. Interests related to the debts to the companies holding
investment interests
1687. Interests related to other assimilated loans and debts
169. Premiums regarding the redemption of bonds
------------
*1) To be written down, depending on the legal status of the
undertaking: the share capital, the assets of the administration etc.

CLASS 2 - ACCOUNTS OF INVESTED CAPITAL

20. INTANGIBLE ASSETS
 201. Setting up expenses
203. Development expenses
205. Concessions, patents, licences, trade marks and other similar
rights
and values
2051. Concessions, patents, licences, trade marks and other
similar
rights and values acquired
2052. Patents, licenses and other similar values and rights
obtained
with own resources
207. Goodwill
2071. Goodwill
2075. Negative goodwill
208. Other intangible assets
21. TANGIBLE ASSETS
211. Lands and land arrangements
2111. Lands
2112. Land arrangements
212. Constructions
213. Technical installations, means of conveyance, animals and
plantations
2131. Technological equipment (machines, tools and work
installations)
2132. Measurement, control and adjustment appliances and
installations
2133. Means of conveyance
2134. Animals and plantations
214. Furniture, office equipment, equipment for the protection of
the
human and material values and other tangible assets
23. IN-PROGRESS INVESTED CAPITAL
231. In-progress tangible assets
2311. Land arrangements and constructions
2312. Technical installations and machines
2313. Other tangible assets
232. Advance payments granted for tangible assets
2321. Advance payments granted for lands and constructions
2322. Advance payments granted for technical installations and
machines
2323. Advance payments granted for other tangible assets
233. In-progress intangible assets
234. Advance payments granted for intangible assets
26. INVESTMENTS
261. Fund units held in branches within the group
262. Fund units held in companies outside the group
263. Investments under the form of investment interests
2633. Fund units held in associated undertakings within the
group
2634. Fund units held in associated undertakings outside the
group
2635. Strategic fund units within the group
2636. Strategic fund units outside the group
264. Equalised securities
265. Other tied-up securities
267. Tied-up claims
2671. Amounts payable by the branches
 2672. Interests related to the amounts payable by the branches
2673. Long-term loans
2674. Interests related to the long-term loans
2675. Claims related to the investment interests
2676. Interest related to the claims connected to the
participating
interests
2677. Own shares - fixed assets*1)
2678. Other tied-up claims
2679. Interests related to other tied-up claims
269. Payments to be made for investments
2691. Payments to be made referring to fund units held in
branches within the group
2692. Payments to be made referring to the investment interests
2698. Payments to be made for other investments
28. DEPRECIATIONS REGARDING THE INVESTED CAPITAL
280. Depreciations regarding the intangible assets
2801. Depreciation of the setting up expenses
2803. Depreciation of the development expenses
2805. Depreciation of concessions, patents, licenses, trade
marks and
other similar rights and values
2807. Depreciation of the goodwill
2808. Depreciation of other intangible assets
281. Depreciations regarding the tangible assets
2811. Depreciation of land arrangements
2812. Depreciation of constructions
2813. Depreciation of installations, means of conveyance,
animals and
plantations
2814. Depreciation of other tangible assets
29. PROVISIONS FOR THE DEPRECIATION OF THE INVESTED CAPITAL
290. Provisions for the fall in value of intangible assets
2903. Provisions for the development expenses
2905. Provisions for concessions, patents, licenses, trade marks
and
other similar rights and values
2907. Provisions for the goodwill
2908. Provisions for other intangible assets
291. Provisions for the fall in value of tangible assets
2911. Provisions for the fall in value of lands and land
arrangements
2912. Provisions for the fall in value of constructions
2913. Provisions for the fall in value of installations, means
of
conveyance, animals and plantations
2914. Provisions for the fall in value of other tangible assets
293. Provisions for the fall in value of in-progess invested
capital
2931. Provisions for the fall in value of in-progess tangible
assets
2933. Provisions for the fall in value of in-progess intangible
assets
296. Provisions for the fall in value of the investments
2961. Provisions for the fall in value of the fund units held
in the branches within the group
2962. Provisions for the fall in value of the fund units held
 in companies outside the group
2963. Provisions for the fall in value of the investments as
investment interests
2964. Provisions for the fall in value of other tied-up
securities
2965. Provisions for the fall in value of the amounts payable by
the
branches
2966. Provisions for the fall in value of the long-term loans
2967. Provisions for the fall in value of the claims related to
the
investment interests
2968. Provisions for the fall in value of the own shares - fixed
assets
2969. Provisions for the fall in value of other tied-up claims
------------
*1) There are reflected the own shares classified as immobilised
assets depending on the intention with regard to the period of ownership
exceeding one year, established on the event of acquisition or re-
classification.

CLASS 3 - STOCK ACCOUNTS AND WORK-IN-PROGRESS ACCOUNTS

30. MATERIAL STOCKS
301. Raw materials
302. Consumables
3021. Auxiliary materials
3022. Fuels
3023. Packaging materials
3024. Spare parts
3025. Seeds and planting materials
3026. Fodder
3028. Other consumables
303. Materials of the nature of inventory items
308. Price differences to raw materials and materials
33. WORK-IN-PROGRESS
331. Products in progress of execution
332. Works and services in progress of execution
34. PRODUCTS
341. Semi-finished goods
345. Finished goods
346. Residual goods
348. Differences in the price of products
3481. Differences in the price semi-finished goods
3485. Differences in the price finished goods
3486. Differences in the price residual goods
35. STOCKS IN THE POSSESSION OF THIRD PARTIES
351. Raw materials and materials in the possession of third
parties
354. Products in the possession of third parties
3541. Semi-finished goods in the possession of third parties
3545. Finished goods in the possession of third parties
3546. Residual goods in the possession of third parties
356. Animals in the possession of third parties
357. Commodities in the possession of third parties
358. Packages in the possession of third parties
36. ANIMALS
361. Animals and poultry
 368. Differences in the price of animals and poultry
37. COMMODITIES
371. Commodities
378. Differences in the price of commodities
38. PACKAGES
381. Packages
388. Differences in the price of packages
39. PROVISIONS FOR THE FALL IN VALUE OF THE STOCKS AND IN-PROGRESS
PRODUCTION
391. Provisions for the fall in value of raw materials
392. Provisions for the fall in value of materials
3921. Provisions for the fall in value of consumables
3922. Provisions for the fall in value of materials of the
nature of
inventory items
393. Provisions for the fall in value of work-in-progress
394. Provisions for the fall in value of products
3941. Provisions for the fall in value of semi-finished goods
3945. Provisions for the fall in value of finished products
3946. Provisions for the fall in value of residual products
395. Provisions for the fall in value of stocks in the possession
of third
parties
3951. Provisions for the fall in value of matters and materials
in the possession of third parties
3952. Provisions for the fall in value of semi-finished goods in
the
possession of third parties
3953. Provisions for the fall in value of finished goods in the
possession of third parties
3954. Provisions for the fall in value of residual products in
the
possession of third parties
3956. Provisions for the fall in value of animals in the
possession of
third parties
3957. Provisions for the fall in value of commodities in the
possession
of third parties
3958. Provisions for the fall in value of packages in the
possession of
third parties
396. Provisions for the fall in value of animals
397. Provisions for the fall in value of commodities
398. Provisions for the fall in value of packages

CLASS 4 - ACCOUNTS OF THIRD PARTIES

40. SUPPLIERS AND ASSIMILATED ACCOUNTS
401. Suppliers
403. Bills payable
404. Suppliers of invested capital
405. Bills payable for invested capital
408. Suppliers - invoices not arrived
409. Suppliers - debtors
4091. Suppliers-debtors for the purchase of goods of the nature
of
stocks
 4092. Suppliers-debtors for the provision of services and
execution of
works
41. CLIENTS AND ASSIMILATED ACCOUNTS
411. Clients
4111. Clients
4118. Doubtful clients or clients parties to a litigation
413. Bills receivable from the clients
418. Clients - invoices to be drawn up
419. Clients - creditors
42. STAFF AND ASSIMILATED ACCOUNTS
421. Staff - wages payable
423. Staff - material support owed
424. Participation of the staff in the profit
425. Advance payments granted to staff
426. Staff rights not cashed
427. Amounts retained from the wages payable to third parties
428. Other debts and claims related to staff
4281. Other debts related to staff
4282. Other claims related to staff
43. SOCIAL INSURANCE, SOCIAL PROTECTION AND ASSIMILATED ACCOUNTS
431. Social insurance
4311. Contribution of the unit to the social insurance
4312. Contribution of the staff for the additional pension
4313. Contribution of the employer for the health social
insurance
4314. Contribution of the employees for the health social
insurance
437. Unemployment benefit
4371. Contribution of the unit to the unemployment fund
4372. Contribution of the staff to the unemployment fund
438. Other social debts and claims
4381. Other social debts
4382. Other social claims
44. STATE BUDGET, SPECIAL FUNDS AND ASSIMILATED ACCOUNTS
441. Profit tax
4411. Current profit tax
4412. Deferred profit tax
442. Value-added tax
4423. V.A.T payable
4424. V.A.T to be recovered
4426. V.A.T deductible
4427. V.A.T collected
4428. V.A.T non-exigible
444. Tax on wages
445. Subsidies
446. Other assimilated taxes, fees and payments
447. Special funds - assimilated fees and payments
448. Other debts and claims with the state budget
4481. Other debts to the state budget
4482. Other claims regarding the state budget
45. GROUP AND ASSOCIATES
451. Settlements within the group
4511. Settlements within the group
4518. Interests related to settlements within the group
452. Settlements regarding the investment interests
4521. Settlements regarding the investment interests
 4528. Interests related to settlements regarding the
participation
interests
455. Amounts payable to associates
4551. Associates - current accounts
4558. Associates - interests to current accounts
456. Settlements with the associates regarding the capital
457. Dividends payable
458. Settlements from deals on joint accounts
4581. Settlements from deals on joint accounts - liabilities
4582. Settlements from deals on joint accounts - assets
46. VARIOUS DEBTORS AND CREDITORS
461. Various debtors
462. Various creditors
47. ADJUSTMENT AND ASSIMILATED ACCOUNTS
471. Expenses registered in advance
472. Incomes registered in advance
473. Settlements from operations in progress of being cleared up
48. SETTLEMENTS WITHIN THE UNIT
481. Settlements between the unit and the sub-units
482. Settlements between sub-units
49. PROVISIONS FOR THE FALL IN VALUE OF CLAIMS
491. Provisions for the fall in value of claims - clients
495. Provisions for the fall in value of claims - settlements
within the
group and with the associates
4951. Provisions for the fall in value of claims over the
companies
within the group
4952. Provisions for the fall in value of claims referring to
the
investment interests
4953. Provisions for the fall in value of claims over
associations
496. Provisions for the fall in value of claims - various debtors

CLASS 5 - TREASURY ACCOUNTS

50. SHORT-TERM FINANCIAL INVESTMENTS
501. Short-term financial investments in companies within the
group
502. Own shares
503. Shares
5031. Listed shares
5032. Unlisted shares
505. Bonds issued and redeemed
506. Bonds
5061. Listed bonds
5062. Unlisted bonds
508. Other short-term financial investments and assimilated claims
5081. Other investment securities
5088. Interests for bonds and investment securities
509. Payments to be made for short-term financial investments
5091. Payments to be made for short-term financial investments
in
companies within the group
5098. Payments to be made for other short-term financial
investments
 51. ACCOUNTS WITH BANKS
511. Values to be cashed
5112. Cheques to be cashed
5113. Bills receivable
5114. Bills remitted for discounts
512. Current accounts with banks
5121. Accounts with banks in ROL
5124. Accounts with banks in foreign currency
5125. Amounts in progress of settlement
518. Interests
5186. Interests payable
5187. Interests receivable
519. Short-term bank loans
5191. Short-term bank loans
5192. Short-term bank loans unredeemed on maturity
5193. Government foreign loans
5194. State-guaranteed foreign loans
5195. Bank-guaranteed foreign loans
5196. Loans from the state treasury
5197. State-guaranteed domestic loans
5198. Interests related short-term bank loan
53. CASH
531. Cash
5311. Cash in ROL
5314. Cash in foreign currency
532. Other values
5321. Fiscal stamps and postal stamps
5322. Tickets for treatment and rest
5323. Travelling tickets
5328. Other values
54. LETTERS OF CREDIT
541. Letters of credit
5411. Letters of credit in ROL
5412. Letters of credit in foreign currency
542. Treasury advances
58. INTERNAL PAYMENTS
581. Internal payments
59. PROVISIONS FOR THE FALL IN VALUE OF THE TREASURY ACCOUNTS
591. Provisions for the fall in value of the financial investments
in
companies within the group
592. Provisions for the fall in value of own shares
593. Provisions for the fall in value of shares
595. Provisions for the fall in value of bonds issued and redeemed
596. Provisions for the fall in value of bonds
598. Provisions for the fall in value of other financial
investments and
assimilated claims

CLASS 6 - EXPENDITURE ACCOUNTS

60. EXPENSES REGARDING THE STOCKS
601. Expenses with raw materials
602. Expenses with consumables
6021. Expenses with auxiliary materials
6022. Expenses regarding fuel
6023. Expenses regarding packaging materials
6024. Expenses regarding spare parts
 6025. Expenses regarding seeds and planting materials
6026. Expenses regarding fodder
6028. Expenses regarding other consumables
603. Expenses regarding materials such as inventory items
604. Expenses regarding materials which are not in stock
605. Expenses regarding energy and water
606. Expenses regarding animals and poultry
607. Expenses regarding commodities
608. Expenses regarding packages
61. EXPENSES WITH WORKS EXECUTED AND SERVICES PROVIDED BY THIRD
PARTIES
611. Expenses with maintenance and repairs
612. Expenses with royalties, management tenancy and rents
613. Expenses with insurance premiums
614. Expenses with studies and research
62. EXPENSES WITH OTHER SERVICES PROVIDED BY THIRD PARTIES
621. Expenses with co-workers
622. Expenses regarding commissions and fees
623. Protocol, advertising and publicity expenses
624. Expenses with transport of goods and staff
625. Expenses with business travels, temporary secondments and
transfers
626. Postal expenses and telecommunication fees
627. Expenses with banking and assimilated services
628. Other expenses with the services provided by third parties
63. EXPENSES WITH OTHER ASSIMILATED TAXES, FEES AND PAYMENTS
635. Expenses with other assimilated taxes, fees and payments
64. EXPENSES WITH STAFF
641. Expenses with the wages of the staff
645. Expenses regarding the social insurance and protection
6451. Contribution of the unit to the social insurance
6452. Contribution of the unit for the unemployment benefit
6453. Contribution of the of the employer to the health social
insurance
6458. Other expenses regarding the social insurance and
protection
65. OTHER OPERATING EXPENSES
654. Losses from various claims and debtors
658. Other operating expenses
6581. Damages, fines and penalties
6582. Donations and subsidies granted
6583. Expenses regarding the assets ceded and other capital
operations
6588. Other operating expenses
66. FINANCIAL EXPENSES
663. Losses from claims related to investments
664. Expenses regarding financial investments ceded
6641. Expenses regarding the investment ceded
6642. Losses regarding the short-term financial investments
ceded
665. Expenses from foreign currency differences
666. Expenses regarding interests
667. Expenses regarding the discounts granted
668. Other financial expenses
67. EXTRAORDINARY EXPENSES
671. Expenses regarding calamities and other extraordinary events
 68. EXPENSES WITH DEPRECIATIONS, PROVISIONS AND ADJUSTMENT TO
INFLATION
681. Operating expenses regarding the depreciations and provisions
6811. Operating expenses regarding the depreciation of invested
capital
6812. Operating expenses regarding the provisions for risks and
expenses
6813. Operating expenses regarding the provisions for the fall
in value
of invested capital
6814. Operating expenses regarding the provisions for the fall
in value
of circulating assets
686. Financial expenses regarding the depreciations and provisions
6863. Financial expenses regarding the provisions for the fall
in value
of investment
6864. Financial expenses regarding the provisions for the fall
in value
of circulating assets
6868. Financial expenses regarding the depreciation of the
premiums for
the redemption of bonds
688. Expenses from the adjustment to inflation
69. EXPENSES WITH THE PROFIT TAX AND OTHER TAXES
691. Expenses with the profit tax
6911. Expenses with the current profit tax
6912. Expenses with the deferred profit tax
698. Other expenses with taxes which do not belong to the above-
mentioned
items*1)
------------
*1) To be used according to the legal regulations.

CLASS 7 - INCOME ACCOUNTS

70. TURNOVER
701. Incomes from the sale of finished goods
702. Incomes from the sale of semi-finished goods
703. Incomes from the sale of residual goods
704. Incomes from works executed and services provided
705. Incomes from studies and research
706. Incomes from royalties, management tenancy and rents
707. Incomes from the sale of commodities
708. Incomes from various activities
71. VARIATION OF STOCKS
711. Variation of stocks
72. INCOMES FROM THE PRODUCTION OF INVESTED CAPITAL
721. Incomes from the production of intangible assets
722. Incomes from the production of tangible assets
74. INCOMES FROM OPERATING SUBSIDIES
741. Incomes from operating subsidies
7411. Incomes from operating subsidies relative to turnover
7412. Incomes from operating subsidies for raw materials and
consumables
7413. Incomes from operating subsidies for other expenses from
outside
7414. Incomes from operating subsidies for the staff wages
 7415. Incomes from operating subsidies for insurance and social
protection
7416. Incomes from operating subsidies for other operating
expenses
7417. Incomes from operating subsidies relative to other incomes
7418. Incomes from operating subsidies for the interest payable
75. OTHER INCOMES FROM OPERATION
754. Incomes from reactivated claims and various debtors
758. Other incomes from operation
7581. Incomes from damages, fines and penalties
7582. Incomes from donations and subsidies received
7583. Incomes from the sale of assets and other capital
operations
7584. Incomes from subsidies for investments
7588. Other incomes from operation
76. FINANCIAL INCOMES
761. Incomes from investments
7611. Incomes from fund units held in branches within the group
7612. Incomes from fund units held in companies outside the
group
7613. Incomes from fund units held in undertakings associated
within the
group
7614. Incomes from fund units held in undertakings associated
outside
the group
7615. Incomes from fund units strategic within the group
7616. Incomes from fund units strategic outside the group
7617. Incomes from other investments
762. Incomes from short-term investments
763. Incomes from tied-up claims
764. Incomes from financial investments ceded
7641. Incomes from investments ceded
7642. Earnings from short-term financial investments ceded
765. Incomes from foreign currency differences
766. Incomes from interests
767. Incomes from discounts obtained
768. Other financial incomes
77. EXTRAORDINARY INCOMES
771. Incomes from subsidies for extraordinary events and others
similar
78. INCOMES FROM PROVISIONS AND ADJUSTMENT TO INFLATION
781. Incomes from provisions regarding the operating activity
7812. Incomes from provisions for risks and expenses
7813. Incomes from provisions for the fall in value of the
invested
capital
7814. Incomes from provisions for the fall in value of the
circulating
assets
7815. Incomes from the negative goodwill
786. Financial incomes from provisions
7863. Incomes from provisions for the fall in value of
investments
7864. Incomes from provisions for the fall in value of
circulating
assets
 788. Incomes from adjustment to inflation
79. INCOMES FOR THE DEFERRED PROFIT TAX
791. Incomes from the deferred profit tax

CLASS 8 - SPECIAL ACCOUNTS

80. ACCOUNTS OUTSIDE BALANCE SHEET
801. Commitments granted
8011. Endorsements and guarantees granted
8018. Other commitments granted
802. Commitments received
8021. Endorsements and guarantees received
8028. Other commitments received
803. Other accounts outside balance sheet
8031. Rented fixed means
8032. Material values received for processing or repairs
8033. Material values received for preservation or custody
8034. Debtors taken out from the assets, still under prosecution
8035. Debtors from fines and penalties claimed
8036. Royalties, management tenancy, rents and other assimilated
debts
8037. Bills for discount not falling due
8038. Other values outside balance sheet
89. BALANCE SHEET
891. Opening balance sheet
892. Closing balance sheet

CLASS 9 - MANAGEMENT ACCOUNT

90. INTERNAL SETTLEMENTS
901. Internal settlements regarding expenses
902. Internal settlements regarding output achieved
903. Internal settlements regarding differences in price
92. CALCULATION ACCOUNTS
921. Expenses of the main activity
922. Expenses of auxiliary activities
923. Indirect output expenses
924. General management expenses
925. Sale expenses
93. OUTPUT COST
931. Cost of output achieved
933. Cost of work-in-progress

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