Plan Conturi

Numar PLANUL CONTABIL

1 1 CONTURI DE CAPITALURI
10 10 CAPITAL SI REZERVE
1011 1011 Capital subscris nevarsat
1012 1012 Capital subscris varsat
1015 1015 Patrimoniul regiei
1016 1016 Patrimoniul public
1041 1041 Prime de emisiune
1042 1042 Prime de fuziune
1043 1043 Prime de aport
1044 1044 Prime de conversie a obligatiunilor in actiuni
1051 1051 Rezerve din reevaluare aferente bilantului de deschidere al primului an de
1058 1058 Rezerve din reevaluari dispuse prin acte normative
1061 1061 Rezerve legale
1062 1062 Rezerve pentru actiuni proprii
1063 1063 Rezerve statutare sau contractuale
1068 1068 Alte rezerve
107 107 Rezerve din conversie
11 11 REZULTATUL REPORTAT
1171 1171 Rezultatul reportat reprezentand profitul nerealizat, respectiv pierdere
1172 1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai
1173 1173 Rezultatul reportat provenit din modificarile politicilor contabile
1174 1174 Rezultatul reportat provenit din corectarea erorilor fundamentale
1175 1175 Rezultatul reportat reprezentand surplusul realizat din rezerva de reeva
12 12 REZULTATUL EXERCITIULUI
121 121 Profit si pierdere
129 129 Repartizarea profitului
13 13 SUBVENTII PENTRU INVESTITII
131 131 Subventii pentru investitii
15 15 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI
1511 1511 Provizioane pentru litigii
1512 1512 Provizioane pentru garantii acordate clientilor
1513 1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni simi
1514 1514 Provizioane pentru restructurare
1518 1518 Alte provizioane pentru riscuri si cheltuieli
16 16 IMPRUMUTURI SI DATORII ASIMILATE
1614 1614 Imprumuturi externe din emisiuni de obligatiuni garantate de stat
1615 1615 Imprumuturi externe din emisiuni de obligatiuni garantate de banci
1617 1617 Imprumuturi interne din emisiuni de obligatiuni garantate de stat
1618 1618 Alte imprumuturi din emisiuni de obligatiuni
1621 1621 Credite bancare pe termen lung
1622 1622 Credite bancare pe termen lung nerambursate la scadenta
1623 1623 Credite externe guvernamentale
1624 1624 Credite bancare externe garantate de stat
1625 1625 Credite bancare externe garantate de banci
1626 1626 Credite de la trezoreria statului
1627 1627 Credite bancare interne garantate de stat
1661 1661 Datorii catre societatile din cadrul grupului
1662 1662 Datorii catre societatile care detin interese de participare
167 167 Alte imprumuturi si datorii asimilate
1681 1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni
1682 1682 Dobanzi aferente creditelor bancare pe termen lung
1685 1685 Dobanzi aferente datoriilor catre societatile din cadrul grupului
1686 1686 Dobanzi aferente datoriilor catre societatile care detin interese de parti
1687 1687 Dobanzi aferente altor imprumuturi si datorii asimilate
169 169 Prime privind rambursarea obligatiunilor

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2 2 CONTURI DE IMOBILIZARI
20 20 IMOBILIZARI NECORPORALE
201 201 Cheltuieli de constituire
203 203 Cheltuieli de dezvoltare
2051 2051 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori
2052 2052 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori
2071 2071 Fondul comercial
2075 2075 Fondul comercial negativ
208 208 Alte imobilizari necorporale
21 21 IMOBILIZARI CORPORALE
2111 2111 Terenuri
2112 2112 Amenajari terenuri
212 212 Constructii
2131 2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru)
2132 2132 Aparate si instalatii de masurare, control si reglare
2133 2133 Mijloace de transport
2134 2134 Animale si plantatii
214 214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane s
23 23 IMOBILIZARI IN CURS
2311 2311 Amenajari de terenuri si constructii
2312 2312 Instalatii tehnice si masini
2313 2313 Alte imobilizari corporale
2321 2321 Avansuri acordate pentru terenuri si constructii
2322 2322 Avansuri acordate pentru instalatii tehnice si masini
2323 2323 Avansuri acordate pentru alte imobilizari corporale
233 233 Imobilizari necorporale in curs
234 234 Avansuri acordate pentru alte imobilizari necorporale
26 26 IMOBILIZARI FINANCIARE
261 261 Titluri de participare detinute la filiale din cadrul grupului
262 262 Titluri de participare detinute la filialedin afara grupului
2633 2633 Titluri de participare detinute in intreprinderi asociate din cadrul grupul
2634 2634 Titluri de participare detinute in intreprinderi asociate din afara grupulu
2635 2635 Titluri de participare strategice in cadrul grupului
2636 2636 Titluri de participare strategice in afara grupului
264 264 Titluri puse in echivalenta
265 265 Alte titluri imobilizate
2671 2671 Sume datorate de filiale
2672 2672 Dobanda aferenta sumelor datorate de filiale
2673 2673 Imprumuturi acordate pe termen lung
2674 2674 Dobanda aferenta imprumuturilor acordate pe termen lung
2675 2675 Creante legate de interesele de participare
2676 2676 Dobanda aferenta creantelor legate de interesele de participare
2677 2677 Actiuni proprii - active imobilizate
2678 2678 Alte creante imobilizate
2679 2679 Dobanzi aferente altor creante imobilizate
2691 2691 Varsaminte de efectuat referitoare la titluri de participare detinute la fil
2692 2692 Varsaminte de efectuat referitoare la interesele de participare
2698 2698 Varsaminte de efectuat pentru alte imobilizari financiare
28 28 AMORTIZARI PRIVIND IMOBILIZARILE
2801 2801 Amortizarea cheltuielilor de constituire
2803 2803 Amortizarea cheltuielilor de dezvoltare
2805 2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si a
2807 2807 Amortizarea fondului comercial
2808 2808 Amortizarea altor imobilizari necorporale
2811 2811 Amortizarea amenajarilor de terenuri
2812 2812 Amortizarea constructiilor

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2813 2813 Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantati
2814 2814 Amortizarea altor imobilizari corporale
29 29 PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR
2903 2903 Provizioane pentru cheltuielile de dezvoltare
2905 2905 Provizioane pentru concesiuni, brevete, licente, marci comerciale si alte
2907 2907 Provizioane pentru fondul comercial
2908 2908 Provizioane pentru alte imobilizari necorporale
2911 2911 Provizioane pentru deprecierea terenurilor si amenajarilor de terenuri
2912 2912 Provizioane pentru deprecierea constructiilor
2913 2913 Provizioane pentru deprecierea instalatiilor, mijloacelor de transport, an
2914 2914 Provizioane pentru deprecierea altor imobilizari corporale
2931 2931 Provizioane pentru deprecierea imobilizarilor corporale in curs
2933 2933 Provizioane pentru deprecierea imobilizarilor necorporale in curs
2961 2961 Provizioane pentru deprecierea titlurilor de participare detinute la filial
2962 2962 Provizioane pentru deprecierea titlurilor de participare detinute la filial
2963 2963 Provizioane pentru deprecierea imobilizarilor financiare sub forma de i
2964 2964 Provizioane pentru deprecierea altor titluri imobilizate
2965 2965 Provizioane pentru deprecierea sumelor datorate de filiale
2966 2966 Provizioane pentru deprecierea imprumuturilor acordate pe termen lun
2967 2967 Provizioane pentru deprecierea creantelor legate de interesele de parti
2968 2968 Provizioane pentru deprecierea actiunilor proprii - active imobilizate
2969 2969 Provizioane pentru deprecierea altor creante imobilizate
3 3 CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE
30 30 STOCURI DE MATERII SI MATERIALE
301 301 Materii prime
3021 3021 Materiale auxiliare
3022 3022 Combustibili
3023 3023 Materiale pentru ambalat
3024 3024 Piese de schimb
3025 3025 Seminte si materiale de ambalat
3026 3026 Furaje
3028 3028 Alte materiale consumabile
303 303 Materiale de natura obiectelor de inventar
308 308 Diferente de pret la materii prime si materiale
33 33 PRODUCTIA IN CURS DE EXECUTIE
331 331 Produse in curs de executie
332 332 Lucrari si servicii in curs de executie
34 34 PRODUSE
341 341 Semifabricate
345 345 Produse finite
346 346 Produse reziduale
3481 3481 Diferente de pret la semifabricate
3485 3485 Diferente de pret la produse finite
3486 3486 Diferente de pret la produse reziduale
35 35 STOCURI AFLATE LA TERTI
351 351 Materii prime si materiale aflate la terti
3541 3541 Semifabricate aflate la terti
3545 3545 Produse finite aflate la terti
3546 3546 Produse reziduale aflate la terti
356 356 Animale aflate la terti
357 357 Marfuri aflate la terti
358 358 Ambalaje aflate la terti
36 36 ANIMALE
361 361 Animale si pasari
368 368 Diferente de pret la animale si pasari
37 37 MARFURI

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371 371 Marfuri
378 378 Diferente de pret la marfuri
38 38 AMBALAJE
381 381 Ambalaje
388 388 Diferente de pret la ambalaje
39 39 PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR SI A PRODUCTIEI I
391 391 Provizioane pentru deprecierea materiilor prime
3921 3921 Provizioane pentru deprecierea materialelor consumabile
3922 3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inv
393 393 Provizioane pentru deprecierea productiei in curs de executie
3941 3941 Provizioane pentru deprecierea semifabricatelor
3945 3945 Provizioane pentru deprecierea produselor finite
3946 3946 Provizioane pentru deprecierea produselor reziduale
3951 3951 Provizioane pentru deprecierea materiilor prime si materialelor aflate la
3952 3952 Provizioane pentru deprecierea semifabricatelor aflate la terti
3953 3953 Provizioane pentru deprecierea produselor finite aflate la terti
3954 3954 Provizioane pentru deprecierea produselor reziduale aflate la terti
3956 3956 Provizioane pentru deprecierea animalelor aflate la terti
3957 3957 Provizioane pentru deprecierea marfurilor aflate la terti
3958 3958 Provizioane pentru deprecierea ambalajelor aflate la terti
396 396 Provizioane pentru deprecierea animalelor
397 397 Provizioane pentru deprecierea marfurilor
398 398 Provizioane pentru deprecierea ambalajelor
4 4 CONTURI DE TERTI
40 40 FURNIZORI SI CONTURI ASIMILATE
401 401 Furnizori
403 403 Efecte de platit
404 404 Furnizori de imobilizari
405 405 Efecte de platit pentru imobilizari
408 408 Furnizori - facturi nesosite
4091 4091 Furnizori - debitori pentru cumparari de bunuri de natura stocurilor
4092 4092 Furnizori - debitori pentru prestari de servicii si executari de lucrari
41 41 CLIENTI SI CONTURI ASIMILATE
4111 4111 Clienti
4118 4118 Clienti incerti sau in litigiu
413 413 Efecte de primit
418 418 Clienti - facturi de intocmit
419 419 Clienti - creditori
42 42 PERSONAL SI CONTURI ASIMILATE
421 421 Personal - salarii datorate
423 423 Personal - ajutoare materiale datorate
424 424 Participarea personalului la profit
425 425 Avansuri acordate personalului
426 426 Drepturi de personal neridicate
427 427 Retineri din salarii datorate tertilor
4281 4281 Alte datorii in legatura cu personalul
4282 4282 Alte creante in legatura cu personalul
43 43 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE
4311 4311 Contributia unitatii la asigurarile sociale
4313 4313 Contributia angajatorului pentru asigurarile sociale de sanatate
4314 4314 Contributia angajatilor pentru asigurarile sociale de sanatate
4371 4371 Contributia unitatii la fondul de somaj
4372 4372 Contributia personalului la fondul de somaj
4381 4381 Alte datorii sociale
4382 4382 Alte creante sociale
44 44 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE

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4411 4411 Impozitul pe profitul curent
4412 4412 Impozitul pe profitul aminat
4423 4423 TVA de plata
4424 4424 TVA de recuperat
4426 4426 TVA deductibila
4427 4427 TVA colectata
4428 4428 TVA neexigibila
444 444 Impozitul pe salarii
445 445 Subventii
446 446 Alte impozite, taxe si varsaminte asimilate
447 447 Fonduri speciale - taxe si varsaminte asimilate
4481 4481 Alte datorii fata de bugetul statului
4482 4482 Alte creante privind bugetul statului
45 45 GRUP SI ASOCIATI
4511 4511 Decontari in cadrul grupului
4518 4518 Dobanzi aferente decontarilor in cadrul grupului
4521 4521 Decontari privind interesele de participare
4528 4528 Dobanzi aferente decontarilor privind interesele de participare
4551 4551 Asociati - conturi curente
4558 4558 Asociati - dobanzi la conturi curente
456 456 Decontari cu asociatii privind capitalul
457 457 Dividende de plata
4581 4581 Decontari din operatii in participatie - pasiv
4582 4582 Decontari din operatii in participatie - activ
46 46 DEBITORI SI CREDITORI DIVERSI
461 461 Debitori diversi
462 462 Creditori diversi
47 47 CONTURI DE REGULARIZARE SI ASIMILATE
471 471 Cheltuieli inregistrate in avans
472 472 Venituri inregistrate in avans
473 473 Decontari din operatii in curs de clarificare
48 48 DECONTARI IN CADRUL UNITATII
481 481 Decontari intre unitate si subunitati
482 482 Decontari intre subunitati
49 49 PROVIZIOANE PENTRU DEPRECIEREA CREANTELOR
491 491 Provizioane pentru deprecierea creantelor - clienti
4951 4951 Provizioane pentru deprecierea creantelor - decontari in cadrul grupulu
4952 4952 Provizioane pentru deprecierea creantelor referitoare la interesele de p
4953 4953 Provizioane pentru deprecierea creantelor asupra asociatilor
496 496 Provizioane pentru deprecierea creantelor - debitori diversi
5 5 CONTURI DE TREZORERIE
50 50 INVESTITII FINANCIARE PE TERMEN SCURT
501 501 Investitii financiare pe termen scurt la societati din cadrul grupului
502 502 Actiuni proprii
5031 5031 Actiuni cotate
5032 5032 Actiuni necotate
505 505 Obligatiuni emise si rascumparate
5061 5061 Obligatiuni cotate
5062 5062 Obligatiuni necotate
5081 5081 Alte titluri de plasament
5088 5088 Dobanzi la obligatiuni si titluri de plasament
5091 5091 Varsaminte de efectuat pentru investitii financiare pe termen scurt la so
5098 5098 Varsaminte de efectuat pentru alte investitii financiare pe termen scurt
51 51 CONTURI LA BANCI
5112 5112 Cecuri de incasat
5113 5113 Efecte de incasat

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5114 5114 Efecte emise spre scontare
5121 5121 Conturi la banci in lei
5124 5124 Conturi la banci in valuta
5125 5125 Sume in curs de decontare
5186 5186 Dobanzi de platit
5187 5187 Dobanzi de incasat
5191 5191 Credite bancare pe termen scurt
5192 5192 Credite bancare pe termen scurt nerambursate la scadenta
5193 5193 Credite externe guvernamentale
5194 5194 Credite externe garantate de stat
5195 5195 Credite externe garantate de banci
5196 5196 Credite de la trezoreria statului
5197 5197 Credite interne garantate de stat
5198 5198 Dobanzi aferente creditelor bancare pe termen scurt
53 53 CASA
5311 5311 Casa in lei
5314 5314 Casa in valuta
5321 5321 Timbre fiscale si postale
5322 5322 Bilete de tratament si odihna
5323 5323 Tichete si bilete de calatorie
5328 5328 Alte valori
54 54 ACREDITIVE
5411 5411 Acreditive in lei
5412 5412 Acreditive in valuta
542 542 Avansuri de trezorerie
58 58 VIRAMENTE INTERNE
581 581 Viramente interne
59 59 PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE
591 591 Provizioane pentru deprecierea investitiilor financiare la societati din ca
592 592 Provizioane pentru deprecierea actiunilor proprii
593 593 Provizioane pentru deprecierea actiunilor
595 595 Provizioane pentru deprecierea obligatiunilor emise si rascumparate
596 596 Provizioane pentru deprecierea obligatiunilor
598 598 Provizioane pentru deprecierea altor investitii financiare si creante asimi
6 6 CONTURI DE CHELTUIELI
60 60 CHELTUIELI PRIVIND STOCURILE
601 601 Cheltuieli cu materiile prime
6021 6021 Cheltuieli cu materialele auxiliare
6022 6022 Cheltuieli cu combustibilul
6023 6023 Cheltuieli privind materialele pentru ambalat
6024 6024 Cheltuieli privind piesele de schimb
6025 6025 Cheltuieli privind semintele si materialele de plantat
6026 6026 Cheltuieli privind furajele
6028 6028 Cheltuieli privind alte materiale consumabile
603 603 Cheltuieli privind materialele de natura obiectelor de inventar
604 604 Cheltuieli privind materialele nestocate
605 605 Cheltuieli privind energia si apa
606 606 Cheltuieli privind animalele si pasarile
607 607 Cheltuieli privind marfurile
608 608 Cheltuieli privind marfurile
61 61 CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERTI
611 611 Cheltuieli cu intretinerea si reparatiile
612 612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile
613 613 Cheltuieli cu primele de asigurare
614 614 Cheltuieli cu studiile si cercetarile
62 62 CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI

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621 621 Cheltuieli cu colaboratorii
622 622 Cheltuieli privind comisioanele si onorariile
623 623 Cheltuieli de protocol, reclama si publicitate
624 624 Cheltuieli cu transportul de bunuri si personal
625 625 Cheltuieli cu deplasari, detasari si transferari
626 626 Cheltuieli postale si taxe de telecomunicatii
627 627 Cheltuieli cu serviciile bancare si asimilate
628 628 Alte cheltuieli cu serviciile executate de terti
63 63 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE
635 635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate
64 64 CHELTUIELI CU PERSONALUL
641 641 Cheltuieli cu salariile personalului
6451 6451 Contributia unitatii la asigurarile sociale
6452 6452 Contributia unitatii pentru ajutorul social
6453 6453 Contributia angajatorului pentru asigurarile sociale de sanatate
6458 6458 Alte cheltuieli privind asigurarile si protectia sociala
65 65 ALTE CHELTUIELI DE EXPLOATARE
654 654 Pierderi din creante si debitori diversi
6581 6581 Despagubiri, amenzi si penalitati
6582 6582 Donatii si subventii acordate
6583 6583 Cheltuieli privind activele cedate si alte operatii de capital
6588 6588 Alte cheltuieli de exploatere
66 66 CHELTUIELI FINANCIARE
663 663 Pierderi din creante legate de participatii
6641 6641 Cheltuieli privind imobilizarile financiare cedate
6642 6642 Pierderi privind investitiile financiare pe termen scurt cedate
665 665 Cheltuieli din diferente de curs valutar
666 666 Cheltuieli privind dobanzile
667 667 Cheltuieli privind sconturile acordate
668 668 Alte cheltuieli financiare
67 67 CHELTUIELI EXTRAORDINARE
671 671 Cheltuieli privind calamitatile si alte evenimente extraordinare
68 68 CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTAREA LA INF
6811 6811 Cheltuieli de exploatare privind amortizarea imobilizarilor
6812 6812 Cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuiel
6813 6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea imobil
6814 6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea active
6863 6863 Cheltuieli financiare privind provizioanele pentru deprecierea imobilizar
6864 6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor
6868 6868 Cheltuielile financiare privind amortizarea primelor de rambursare a obl
688 688 Cheltuieli din ajustarea la inflatie
69 69 CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE
6911 6911 Cheltuieli cu impozitul pe profitul curent
6912 6912 Cheltuieli cu impozitul pe profitul amanat
698 698 Alte cheltuieli cu impozitele care nu apar in elementele de mai sus
7 7 CONTURI DE VENITURI
70 70 CIFRA DE AFACERI
701 701 Venituri din vanzarea produselor finite
702 702 Venituri din vanzarea semifabricatelor
703 703 Venituri din vanzarea produselor reziduale
704 704 Venituri din lucrari executate si servicii prestate
705 705 Venituri din studii si cercetari
706 706 Venituri din redevente, locatii de gestiune si chirii
707 707 Venituri din vanzarea marfurilor
708 708 Venituri din activitati diverse
71 71 VARIATIA STOCURILOR

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711 711 Variatia stocurilor
72 72 VENITURI DIN PRODUCTIA DE IMOBILIZARI
721 721 Venituri din productia de imobilizari necorporale
722 722 Venituri din productia de imobilizari corporale
74 74 VENITURI DIN SUBVENTII DE EXPLOATARE
7411 7411 Venituri din subventii de exploatare aferente cifrei de afaceri
7412 7412 Venituri din subventii de exploatare pentru materii prime si materiale
7413 7413 Venituri din subventii de exploatare pentru alte cheltuieli din afara
7414 7414 Venituri din subventii de exploatare pentru plata personalului
7415 7415 Venituri din subventii de exploatare pentru asigurari si protectia social
7416 7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare
7417 7417 Venituri din subventii de exploatare aferente altor venituri
7418 7418 Venituri din subventii de exploatare pentru dobanda datorata
75 75 ALTE VENITURI DIN EXPLOATARE
754 754 Venituri din creante reactivate si debitori diversi
7581 7581 Venituri din despagubiri, amenzi si penalitati
7582 7582 Venituri din donatii si subventii primite
7583 7583 Venituri din vanzarea activelor si alte operatii de capital
7584 7584 Venituri din subventii pentru investitii
7588 7588 Alte venituri din exploatare
76 76 VENITURI FINANCIARE
7611 7611 Venituri din titluri de participare detinute la filiale din cadrul grupului
7612 7612 Venituri din titluri de participare detinute la societati din afara grupului
7613 7613 Venituri din titluri de participare detinute in intreprinderi asociate din c
7614 7614 Venituri din titluri de participare detinute in intreprinderi asociate din a
7615 7615 Venituri din titluri de participare strategice in cadrul grupului
7616 7616 Venituri din titluri de participare strategice in afara grupului
7617 7617 Venituri din alte imobilizari financiare
762 762 Venituri din investitii financiare pe termen scurt
763 763 Venituri din creante imobilizate
7641 7641 Venituri din imobilizari financiare cedate
7642 7642 Castiguri din investitii financiare pe termen scurt cedate
765 765 Venituri din diferente de curs valutar
766 766 Venituri din dobanzi
767 767 Venituri din sconturi obtinute
768 768 Alte venituri financiare
77 77 VENITURI EXTRAORDINARE
771 771 Venituri din subventii pentru evenimente extraordinare si altele similare
78 78 VENITURI DIN PROVIZIOANE SI AJUSTAREA LA INFLATIE
7812 7812 Venituri din provizioane pentru riscuri si cheltuieli
7813 7813 Venituri din provizioane pentru deprecierea imobilizarilor
7814 7814 Venituri din provizioane pentru deprecierea activelor circulante
7815 7815 Venituri din fondul comercial negativ
7863 7863 Venituri din provizioane pentru deprecierea imobilizarilor financiare
7864 7864 Venituri din provizioane pentru deprecierea activelor circulante
788 788 Venituri din ajustarea la inflatie
79 79 VENITURI DIN IMPOZITUL PE PROFIT AMANAT
791 791 Venituri din impozitul pe profitul aminat
8 8 CONTURI SPECIALE
80 80 CONTURI IN AFARA BILANTULUI
8011 8011 Giruri si garantii acordate
8018 8018 Alte angajamente acordate
8021 8021 Giruri si garantii primite
8028 8028 Alte angajamente primite
8031 8031 Mijloace fixe luate cu chirie
8032 8032 Valori materiale primite spre prelucrare sau reparare

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8033 8033 Valori materiale primite in pastre sau custodie
8034 8034 Debitori scosi din activ, urmariti in continuare
8035 8035 Debitori din amenzi si penalitati pretinse
8036 8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate
8037 8037 Efecte scontate neajunse la scadenta
8038 8038 Alte valori in afara bilantului
89 89 BILANT
891 891 Bilant de deschidere
892 892 Bilant de inchidere
9 9 CONTURI DE GESTIUNE
90 90 DECONTARI INTERNE
901 901 Decontari interne privind cheltuielile
902 902 Decontari interne privind productia obtinuta
903 903 Decontari interne privind diferentele de pret
92 92 CONTURI DE CALCULATIE
921 921 Cheltuielile activitatii de baza
922 922 Cheltuielile activitatilor auxiliare
923 923 Cheltuieli indirecte de productie
924 924 Cheltuieli generale de administratie
925 925 Cheltuieli de desfacere
93 93 COSTUL PRODUCTIEI
931 931 Costul productii obtinute
933 933 Costul productiei in curs de executie

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 Plan Conturi

CHART OF ACCOUNTS;
CAPITAL ACCOUNTS;
CAPITAL AND RESERVE ACCOUNTS;
Subscribed and not paid in share capital;
Subscribed and paid in share capital;
Patrimony [autonomous companies];
Public patrimony;
Share premium;
Merger premium;
Share premium contribution in kind;
Debenture conversion premium;
Revaluation reserve related to the opening balance of the first year of application of the inflation adjustment;
Revaluation reserve due to legal revaluation;
Legal reserve;
Reserve for own shares;
Statutory or contractual capital reserve;
Other reserves;
Conversion reserve;
OTHER RETAINED EARNINGS;
Profit/loss carried forward;
Other retained earnings due to the adoption of IAS for the first time, with the exception of IAS 29;
Other retained earnings due to changes in accounting policies;
Other retained earnings due to the correction of fundamental errors;
Other retained earnings due to surplus on revaluation reserves;
PROFIT [ LOSS ] FOR THE PERIOD;
Profit [ loss ] for the period;
Profit appropriation;
INVESTMENT SUBSIDIES;
Investment subsidies;
PROVISIONS FOR RISKS AND CHARGES;
Provisions for litigation;
Provisions for guarantees to customers;
Provisions for the decommissioning of tangible non-current assets and other similar actions;
Provisions for restructuring costs;
Other provisions for risks and charges;
LOANS AND SIMILAR DEBTS;
Foreign debenture loans guaranteed by the State;
Foreign debenture loans guaranteed by banks;
Domestic debenture loans guaranteed by the State;
Other debenture loans;
Long term bank loans;
Long term bank loans in arrears;
Foreign Government loans;
Foreign loans guaranteed by the State;
Foreign loans guaranteed by banks;
State Treasury loans;
Domestic loans guaranteed by the State;
Debts towards companies within the group;
Debts towards associates;
Other loans and similar debts;
Accrued interest on debenture loans;
Accrued interest on long term bank loans;
Accrued interest on debts towards companies within the group;
Accrued interest on debts towards associates;
Accrued interest on other loans and similar debts;
Premium on redemption of bonds;

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 Plan Conturi
NON-CURRENT ASSETS;
INTANGIBLE ASSETS;
Set-up costs;
Development costs;
Purchased concessions, patents, licences, trademarks and similar rights and assets;
Patents, licences and other similar rights and assets developed internally;
Goodwill;
Negative goodwill;
Other intangible assets;
TANGIBLE ASSETS;
Freehold land;
Land improvements;
Buildings;
Plant and machinery;
Measurement, control and adjustment devices;
Motor vehicles;
Animals and plantations;
Fixtures and fittings;
NON - CURRENT ASSETS IN PROGRESS;
Land improvements and buildings;
Plant and machinery;
Other tangible assets;
Advance payment for freehold land and buildings;
Advance payments for plant and machinery;
Advance payments for other tangible assets;
Intangible assets in progress;
Advance payments for intangible non-current assets;
FINANCIAL ASSETS;
Investments in subsidiaries;
Investments in companies excluded from consolidation;
Investments in associated companies within the group;
Investments in associated companies excluded from consolidation;
Strategic investments within the group;
Strategic investments excluded from consolidation;
Investments accounted for using the equity method;
Other long term investments;
Amounts owed by subsidiaries;
Accrued interest on amounts owed by subsidiaries;
Long term loans;
Accrued interest on long term loans;
Receivables related to associates;
Accrued interest on receivables related to associates;
Own shares - non-current assets;
Other long term receivables;
Accrued interest on other long term receivables;
Amounts payable in relation with investments in subsidiaries within the group;
Amounts payable in relation with associates;
Amounts payble in relation with other financial assets;
AMORTIZATION OF NON-CURRENT ASSETS;
Amortization of set-up costs;
Amortization of development costs;
Amortization of concessions, patents, licences, trademarks and similar rights and assets;
Amortization of goodwill;
Amortization of other intangible assets;
Amortization of land improvements;
Amortization of buildings;

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 Plan Conturi
Amortization of plant and machinery, motor vehicles, animals and plantations;
Amortization of other tangible assets;
IMPAIRMENT OF NON-CURRENT ASSETS;
Impairment of development costs;
Impairment of concessions, patents, licences, trademarks and similar rights and assets;
Impairment of goodwill;
Impairment of other intangible assets;
Impairment of land and land improvements;
Impairment of buildings;
Impairment of plant and machinery, motor vehicles, animals and plantations;
Impairment of other tangible assets;
Impairment of tangible assets in progress;
Impairment of intangible assets in progress;
Impairment of investments in subsidiaries;
Impairment of investments in companies excluded from consolidation;
Impairment of investments in associates;
Impairment of other long term investments;
Impairment of amounts owed by subsidiaries;
Impairment of long term loans;
Impairment of receivables related to associates;
Impairment of own shares - non-current assets;
Impairment of other long term receivables;
INVENTORIES AND WORK IN PROGRESS;
RAW MATERIALS AND CONSUMABLES;
Raw materials;
Auxiliary materials;
Fuel;
Packaging materials;
Spare parts;
Seeds and sapling;
Fodder;
Other consumables;
Materials in the form of small inventory;
Price differences on raw materials and consumables;
WORK IN PROGRESS;
Work in progress;
Services in progress;
GOODS;
Semi-finished goods;
Finished goods;
Residual products;
Price differences on semi-finished goods;
Price differences on finished goods;
Price differences on residual products;
INVENTORIES HELD BY THIRD PARTIES;
Raw materials and consumables at third parties;
Semi-finished goods at third parties;
Finished goods at third parties;
Residual products at third parties;
Animals at third parties;
Goods for resale at third parties;
Packaging materials at third parties;
ANIMALS;
Animals and poultry;
Price differences on animals and poultry;
GOODS PURCHASED FOR RESALE;

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 Plan Conturi
Good purchased for resale;
Price differences on goods purchased for resale;
PACKAGING;
Packaging;
Price difference on packaging;
WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS;
WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS;
Write-down of consumables;
Write-down of materials in the form of small inventory;
Write-down of work in progress;
Write-down of semi-finished goods;
Write-down of finished goods;
Write-down of residual products;
Write-down of raw materials and consumables at third parties;
Write-down of semi-finished goods at third parties;
Write-down of finished goods at third parties;
Write-down of residual products at third parties;
Write-down of animals at third parties;
Write-down of goods for resale at third parties;
Write-down of packaging materials at third parties;
Write-down of animals;
Write-down of goods purchased for resale;
Write-down of packaging materials;
THIRD PARTY ACCOUNTS;
SUPPLIERS AND SIMILAR ACCOUNTS;
Suppliers;
Bills of exchange payable;
Suppliers of non-current assets;
Bills of exchange payable to suppliers of non-current assets;
Suppliers - invoices to be received;
Advance payments to suppliers for the purchase of inventories;
Advance payments to suppliers for the purchase of services;
CUSTOMERS AND SIMILAR ACCOUNTS;
Customers;
Doubtful customers or customers involved in litigation;
Bills of exchange receivable;
Customers - invoices to be issued;
Advance payments from customers;
PAYROLL AND SIMILAR ACCOUNTS;
Employees - salaries payable;
Other social benefits granted to employees;
Profit share payable to employees;
Advances to employees;
Employees rights not claimed;
Retentions from salaries payable to third parties;
Other employee - related debts;
Other employee - related claims;
SOCIAL SECURITY AND SIMILAR ACCOUNTS;
Company's contribution to social security;
Company's contribution to health insurance;
Employees' contribution to health insurance;
Company's contribution to unemployment fund;
Employees' contribution to unemployment fund;
Other personnel - related debts;
Other personnel - related claims;
AMOUNTS PAYABLE TO THE STATE BUDGET, SPECIAL FUNDS AND SIMILAR ACCOUNTS;

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Current income tax;
Deferred tax;
VAT payable;
VAT receivable;
Input VAT;
Output VAT;
VAT under settlement;
Tax on salaries;
Subsidies;
Other taxes and similar liabilities;
Special funds - taxes and similar liabilities;
Other debts and claims with the Treasury;
Other claims receivable from the Treasury;
GROUP AND SHAREHOLDERS;
Principal;
Accrued interest;
Transaction with associates;
Accrued interest on transaction with associates;
Shareholders - current accounts;
Accrued interest on shareholders' current accounts;
Shareholders - amounts receivable related to capital;
Dividends payable;
Transaction related to joint operations - liability;
Transaction related to joint operations - asset;
SUNDRY DEBTORS AND CREDITORS;
Sundry debtors;
Sundry creditors;
ACCRUALS AND SIMILAR ACCOUNTS;
Accrued expenses;
Deferred income;
Suspense account;
INTERNAL TRANSACTION;
Transaction between the entity and sub-units;
Transaction between sub-units;
PROVISIONS FOR DOUBTFUL DEBTS;
Provisions for doubtful customers;
Provisions for doubtful debts from companies within the group;
Provisions for doubtful debts from associates;
Provisions for doubtful debts from shareholders;
Provisions for doubtful sundry debtors;
TREASURY ACCOUNTS;
SHORT TERM FINANCIAL INVESTMENTS;
Short term financial investments in companies within the group;
Own shares;
Quoted shares;
Unquoted shares;
Redeemed debentures;
Quoted debentures;
Unquoted debentures;
Other short term financial investments;
Accrued interest on debentures and short term investments;
Amounts payable for short term financial investments in companies within the group;
Amounts payable for other short term financial investments;
BANK ACCOUNTS;
Cheques;
Bills of exchange held to maturity;

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 Plan Conturi
Bills of exchange forwarded for discount;
Cash at bank in lei;
Cash at bank in foreign currencies;
Amounts under settlement;
Accrued interest payable;
Accrued interest receivable;
Short term bank loans;
Short term bank loans in arrears;
Foreign government loans;
Foreign loans quaranteed by the State;
Foreign loans quaranteed by banks;
State Treasury loans;
Domestic loans quaranteed by the State;
Accrued interest on short term loans;
PETTY CASH;
Petty cash in lei;
Petty cash in foreign currencies;
Postage and fiscal stamps;
Holiday vouchers;
Transport tickets;
Other cash equivalents;
LETTERS OF CREDIT;
Letters of credit in lei;
Letters of credit in foreign currencies;
Cash advances;
INTERNAL TRANSFERS;
Internal transfers;
WRITE-DOWN OF TREASURY ACCOUNTS;
Write-down of financial investments in companies within the group;
Write-down of own shares;
Write-down of shares;
Write-down of redeemed debentures;
Write-down of debentures;
Write-down of other financial investments and related receivables;
EXPENSE ACCOUNTS;
EXPENSES RELATED TO INVENTORIES;
Raw materials;
Auxiliary materials;
Fuel;
Packaging materials;
Spare parts;
Seeds and sapling;
Fodder;
Other consumables;
Materials in the form of small inventory;
Materials not stored;
Electricity, heating and water;
Animals and poultry;
Goods for resale;
Packaging costs;
THIRD PARTY SERVICES;
Maintenance and repair expenses;
Royalties and rental expenses;
Insurance premiums;
Research expenses;
OTHER THIRD PARTY SERVICES;

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 Plan Conturi
Externally contracted manpower;
Commissions and fees;
Entertaining, promotion and advertising;
Transport of goods and personnel;
Travel;
Postage and telecommunications;
Bank commissions and similar charges;
Other third party services;
OTHER TAXES, DUTIES AND SIMILAR EXPENSES;
Other taxes, duties and similar expenses;
PERSONNEL EXPENSES;
Salaries;
Company's contribution to social security;
Company's contribution to unemployment fund;
Company's contribution to health insurance;
Other social security and welfare contributions;
OTHER OPERATING EXPENSES;
Bad debts written off;
Compensations, fines and penalties;
Gifts and subsidies granted;
Net value of assets disposed of and other capital transactions;
Other operating expenses;
FINANCIAL EXPENSES;
Losses on amounts receivable in relation with long term financial investments;
Losses on disposal of long term financial investments;
Losses on disposal of short term financial investments;
Foreign exchange losses;
Interest expense;
Discounts granted;
Other financial expenses;
EXTRAORDINARY EXPENSES;
Expenses related to natural disasters and other extraordinary events;
AMORTIZATION AND PROVISIONS, ADJUSTMENT FOR INFLATION;
Amortization of non - current assets;
Provisions for risks and charges;
Impairment losses on non - current assets;
Write - down of current assets;
Impairment losses on financial non - current assets;
Write - down of financial current assets;
Amortization of premiums on redemption of debentures;
Expenses related to adjustments for inflation;
INCOME TAX AND OTHER TAXES;
Current income tax;
Deferred tax;
Other taxes not included above;
REVENUE ACCOUNTS;
TURNOVER;
Sales of finished goods;
Sales of semi-finished goods;
Sales of residual products;
Services rendered;
Revenues from research studies;
Rental and royalty income;
Sale of goods purchased for resale;
Revenues from sundry activities;
VARIATION IN INVENTORY;

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 Plan Conturi
Variation in inventory;
OWN WORK CAPITALISED;
Capitalised costs of intangible non - current assets;
Capitalised costs of tangible non - current assets;
SUBSIDIES FOR OPERATING ACTIVITIES;
Subsidies related to the turnover;
Subsidies for raw materials and consumables;
Subsidies for other external costs;
Subsidies for wages and salaries;
Subsidies for social security contributions;
Subsidies for other operating expenses;
Subsidies related to other income;
Subsidies related to interest payable;
OTHER OPERATING REVENUES;
Bad debts written off and subsequently collected;
Compensations, fines and penalties;
Gifts and subsidies received;
Proceeds from disposal of assets and other capital transactions;
Amortization of investment subsidies;
Other operating revenues;
FINANCIAL REVENUES;
Revenues from long term investments in companies within the group;
Revenues from long term investments in companies excluded from consolidation;
Revenues from long term investments in associates;
Revenues from long term investments in associates excluded from consolidation;
Revenues from strategic investments;
Revenues from strategic investments excluded from consolidation;
Revenues from other long term financial investments;
Revenues from short term financial investments;
Revenues from long term receivables;
Revenues on disposal of long term financial investments;
Gains on disposal of short term financial investments;
Foreign exchange gains;
Interest income;
Discounts received;
Other financial revenues;
EXTRAORDINARY REVENUES;
Revenues from subsidies for extraordinary events and other similar revenues;
WRITE BACK OF PROVISIONS AND ADJUSTMENTS FOR INFLATION;
Write back of provisions for risks and charges;
Reversal of impairment losses on non-current assets;
Reversal of write-down of current assets;
Amortization of negative goodwill;
Reversal of impairment losses on financial non-current assets;
Reversal of write-down of financial current assets;
Revenues from adjustments for inflation;
DEFERRED TAX INCOME;
Deferred tax income;
SPECIAL ACCOUNTS;
OFF - BALANCE SHEET ACCOUNTS;
Guarantees and endorsements;
Other commitments;
Guarantees and endorsements;
Other commitments received;
Leased tangible assets;
Assets held for processing or repair;

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 Plan Conturi
Assets held in custody;
Receivables written off but still followed up;
Receivables from penalties and fines claimed;
Royalties, rents and similar debts;
Bills of exchange discounted before maturity;
Other off-balance sheet items;
BALANCE SHEET;
Opening balance sheet;
Closing balance sheet;
MANAGEMENT ACCOUNTS;
INTERNAL TRANSACTIONS;
Internal transaction relating to expenses;
Internal transaction related to costs of conversion;
Internal transaction relating to price differences;
COST ACCOUNTS;
Costs related to the core business;
Costs related to auxiliary activities;
Production overheads;
Administrative overheads;
Distribution costs;
PRODUCTION COST;
Cost of output;
Cost of work in progress;

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 Plan Conturi

ion of the inflation adjustment;

exception of IAS 29;

similar actions;

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 Plan Conturi

and assets;

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 Plan Conturi

ACCOUNTS;

Page 21