 PLANUL CONTABIL = CHART OF ACCOUNTS

 1 CONTURI DE CAPITALURI = CAPITAL ACCOUNTS

 10 CAPITAL SI REZERVE = CAPITAL AND RESERVE ACCOUNTS
 1011 Capital subscris nevarsat = Subscribed and not paid in share capital
 1012 Capital subscris varsat = Subscribed and paid in share capital
 1015 Patrimoniul regiei = Patrimony [autonomous companies]
 1016 Patrimoniul public = Public patrimony
 1041 Prime de emisiune = Share premium
 1042 Prime de fuziune = Merger premium
 1043 Prime de aport = Share premium contribution in kind
 1044 Prime de conversie a obligatiunilor in actiuni = Debenture conversion premium
 1051 Rezerve din reevaluare aferente bilantului de deschidere al primului an de
aplicare a ajustarii la inflatie = Revaluation reserve related to the opening balance of
the first year of application of the inflation adjustment
 1058 Rezerve din reevaluari dispuse prin acte normative = Revaluation reserve due to
legal revaluation
 1061 Rezerve legale = Legal reserve
 1062 Rezerve pentru actiuni proprii = Reserve for own shares
 1063 Rezerve statutare sau contractuale = Statutory or contractual capital reserve
 1068 Alte rezerve = Other reserves
 107 Rezerve din conversie = Conversion reserve
 11 REZULTATUL REPORTAT = OTHER RETAINED EARNINGS
 1171 Rezultatul reportat reprezentand profitul nerealizat, respectiv pierderea
nerecuperata = Profit/loss carried forward
 1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai
putin IAS 29 = Other retained earnings due to the adoption of IAS for the first time,
with the exception of IAS 29
 1173 Rezultatul reportat provenit din modificarile politicilor contabile = Other
retained earnings due to changes in accounting policies
 1174 Rezultatul reportat provenit din corectarea erorilor fundamentale = Other
retained earnings due to the correction of fundamental errors
 1175 Rezultatul reportat reprezentand surplusul realizat din rezerva de reevaluare
= Other retained earnings due to surplus on revaluation reserves
 12 REZULTATUL EXERCITIULUI = PROFIT [ LOSS ] FOR THE PERIOD
 121 Profit si pierdere = Profit [ loss ] for the period
 129 Repartizarea profitului = Profit appropriation / Allocation of profit / Sharing of
profit
 13 SUBVENTII PENTRU INVESTITII = INVESTMENT SUBSIDIES
 131 Subventii pentru investitii = Investment subsidies
 15 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI = PROVISIONS FOR
RISKS AND CHARGES
 1511 Provizioane pentru litigii = Provisions for litigation
 1512 Provizioane pentru garantii acordate clientilor = Provisions for guarantees to
customers
 1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare
legate de acestea = Provisions for the decommissioning of tangible non-current assets
and other similar actions
 1514 Provizioane pentru restructurare = Provisions for restructuring costs
 1518 Alte provizioane pentru riscuri si cheltuieli = Other provisions for risks and
charges
 16 IMPRUMUTURI SI DATORII ASIMILATE = LOANS AND SIMILAR DEBTS
 1614 Imprumuturi externe din emisiuni de obligatiuni garantate de stat = Foreign
debenture loans guaranteed by the State
 1615 Imprumuturi externe din emisiuni de obligatiuni garantate de banci = Foreign
debenture loans guaranteed by banks
 1617 Imprumuturi interne din emisiuni de obligatiuni garantate de stat = Domestic
debenture loans guaranteed by the State
 1618 Alte imprumuturi din emisiuni de obligatiuni = Other debenture loans
 1621 Credite bancare pe termen lung = Long term bank loans
 1622 Credite bancare pe termen lung nerambursate la scadenta = Long term bank
loans in arrears
 1623 Credite externe guvernamentale = Foreign Government loans
 1624 Credite bancare externe garantate de stat = Foreign loans guaranteed by the
State
 1625 Credite bancare externe garantate de banci = Foreign loans guaranteed by banks
 1626 Credite de la trezoreria statului = State Treasury loans
 1627 Credite bancare interne garantate de stat = Domestic loans guaranteed by the
State
 1661 Datorii catre societatile din cadrul grupului = Debts towards companies within
the group
 1662 Datorii catre societatile care detin interese de participare = Debts towards
associates
 167 Alte imprumuturi si datorii asimilate = Other loans and similar debts
 1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni = Accrued interest
on debenture loans
 1682 Dobanzi aferente creditelor bancare pe termen lung = Accrued interest on long
term bank loans
 1685 Dobanzi aferente datoriilor catre societatile din cadrul grupului = Accrued
interest on debts towards companies within the group
 1686 Dobanzi aferente datoriilor catre societatile care detin interese de participare =
Accrued interest on debts towards associates
 1687 Dobanzi aferente altor imprumuturi si datorii asimilate = Accrued interest on
other loans and similar debts
 169 Prime privind rambursarea obligatiunilor = Premium on redemption of bonds
 2 CONTURI DE IMOBILIZARI = NON-CURRENT ASSETS
 20 IMOBILIZARI NECORPORALE = INTANGIBLE ASSETS
 201 Cheltuieli de constituire = Set-up costs
 203 Cheltuieli de dezvoltare = Development costs
 2051 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
achizitionate = Purchased concessions, patents, licences, trademarks and similar rights
and assets
 2052 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
obtinute cu resurse proprii = Patents, licences and other similar rights and assets
developed internally
 2071 Fondul comercial = Goodwill
 2075 Fondul comercial negativ = Negative goodwill
 208 Alte imobilizari necorporale = Other intangible assets
 21 IMOBILIZARI CORPORALE = TANGIBLE ASSETS
 2111 Terenuri = Freehold land
 2112 Amenajari terenuri = Land improvements
 212 Constructii = Buildings
 2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru) = Plant and
machinery
 2132 Aparate si instalatii de masurare, control si reglare = Measurement, control and
adjustment devices
 2133 Mijloace de transport = Motor vehicles
 2134 Animale si plantatii = Animals and plantations
 214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si
materiale si alte active corporale = Fixtures and fittings
 23 IMOBILIZARI IN CURS = NON - CURRENT ASSETS IN PROGRESS
 2311 Amenajari de terenuri si constructii = Land improvements and buildings
 2312 Instalatii tehnice si masini = Plant and machinery
 2313 Alte imobilizari corporale = Other tangible assets
 2321 Avansuri acordate pentru terenuri si constructii = Advance payment for
freehold land and buildings
 2322 Avansuri acordate pentru instalatii tehnice si masini = Advance payments for
plant and machinery
 2323 Avansuri acordate pentru alte imobilizari corporale = Advance payments for
other tangible assets
 233 Imobilizari necorporale in curs = Intangible assets in progress
 234 Avansuri acordate pentru alte imobilizari necorporale = Advance payments for
intangible non-current assets
 26 IMOBILIZARI FINANCIARE = FINANCIAL ASSETS
 261 Titluri de participare detinute la filiale din cadrul grupului = Investments in
subsidiaries
 262 Titluri de participare detinute la filialedin afara grupului = Investments in
companies excluded from consolidation
 2633 Titluri de participare detinute in intreprinderi asociate din cadrul grupului =
Investments in associated companies within the group
 2634 Titluri de participare detinute in intreprinderi asociate din afara grupului =
Investments in associated companies excluded from consolidation
 2635 Titluri de participare strategice in cadrul grupului = Strategic investments
within the group
 2636 Titluri de participare strategice in afara grupului = Strategic investments
excluded from consolidation
 264 Titluri puse in echivalenta = Investments accounted for using the equity method
 265 Alte titluri imobilizate = Other long term investments
 2671 Sume datorate de filiale = Amounts owed by subsidiaries
 2672 Dobanda aferenta sumelor datorate de filiale = Accrued interest on amounts
owed by subsidiaries
 2673 Imprumuturi acordate pe termen lung = Long term loans
 2674 Dobanda aferenta imprumuturilor acordate pe termen lung = Accrued interest
on long term loans
 2675 Creante legate de interesele de participare = Receivables related to associates
 2676 Dobanda aferenta creantelor legate de interesele de participare = Accrued
interest on receivables related to associates
 2677 Actiuni proprii - active imobilizate = Own shares - non-current assets
 2678 Alte creante imobilizate = Other long term receivables
 2679 Dobanzi aferente altor creante imobilizate = Accrued interest on other long term
receivables
 2691 Varsaminte de efectuat referitoare la titluri de participare detinute la filiale
din cadrul grupului = Amounts payable in relation with investments in subsidiaries
within the group
 2692 Varsaminte de efectuat referitoare la interesele de participare = Amounts
payable in relation with associates
 2698 Varsaminte de efectuat pentru alte imobilizari financiare = Amounts payble in
relation with other financial assets
 28 AMORTIZARI PRIVIND IMOBILIZARILE = AMORTIZATION OF NON-
CURRENT ASSETS
 2801 Amortizarea cheltuielilor de constituire = Amortization of set-up costs
 2803 Amortizarea cheltuielilor de dezvoltare = Amortization of development costs
 2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor
drepturi si valori similare = Amortization of concessions, patents, licences, trademarks
and similar rights and assets
 2807 Amortizarea fondului comercial = Amortization of goodwill
 2808 Amortizarea altor imobilizari necorporale = Amortization of other intangible
assets
 2811 Amortizarea amenajarilor de terenuri = Amortization of land improvements
 2812 Amortizarea constructiilor = Amortization of buildings
 2813 Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor =
Amortization of plant and machinery, motor vehicles, animals and plantations
 2814 Amortizarea altor imobilizari corporale = Amortization of other tangible assets
 29 PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR =
IMPAIRMENT OF NON-CURRENT ASSETS
 2903 Provizioane pentru cheltuielile de dezvoltare = Impairment of development costs
 2905 Provizioane pentru concesiuni, brevete, licente, marci comerciale si alte
drepturi si valori similare = Impairment of concessions, patents, licences, trademarks
and similar rights and assets
 2907 Provizioane pentru fondul comercial = Impairment of goodwill
 2908 Provizioane pentru alte imobilizari necorporale = Impairment of other intangible
assets
 2911 Provizioane pentru deprecierea terenurilor si amenajarilor de terenuri =
Impairment of land and land improvements
 2912 Provizioane pentru deprecierea constructiilor = Impairment of buildings
 2913 Provizioane pentru deprecierea instalatiilor, mijloacelor de transport,
animalelor si plantatiilor = Impairment of plant and machinery, motor vehicles,
animals and plantations
 2914 Provizioane pentru deprecierea altor imobilizari corporale = Impairment of
other tangible assets
 2931 Provizioane pentru deprecierea imobilizarilor corporale in curs = Impairment
of tangible assets in progress
 2933 Provizioane pentru deprecierea imobilizarilor necorporale in curs =
Impairment of intangible assets in progress
 2961 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din
cadrul grupului = Impairment of investments in subsidiaries
 2962 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din
afara grupului = Impairment of investments in companies excluded from consolidation
 2963 Provizioane pentru deprecierea imobilizarilor financiare sub forma de interese
de participare = Impairment of investments in associates
 2964 Provizioane pentru deprecierea altor titluri imobilizate = Impairment of other
long term investments
 2965 Provizioane pentru deprecierea sumelor datorate de filiale = Impairment of
amounts owed by subsidiaries
 2966 Provizioane pentru deprecierea imprumuturilor acordate pe termen lung =
Impairment of long term loans
 2967 Provizioane pentru deprecierea creantelor legate de interesele de participare =
Impairment of receivables related to associates
 2968 Provizioane pentru deprecierea actiunilor proprii - active imobilizate =
Impairment of own shares - non-current assets
 2969 Provizioane pentru deprecierea altor creante imobilizate = Impairment of other
long term receivables
 3 CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE =
INVENTORIES AND WORK IN PROGRESS
 30 STOCURI DE MATERII SI MATERIALE = RAW MATERIALS AND
CONSUMABLES
 301 Materii prime = Raw materials
 3021 Materiale auxiliare = Auxiliary materials
 3022 Combustibili = Fuel
 3023 Materiale pentru ambalat = Packaging materials
 3024 Piese de schimb = Spare parts
 3025 Seminte si materiale de ambalat = Seeds and sapling
 3026 Furaje = Fodder
 3028 Alte materiale consumabile = Other consumables
 303 Materiale de natura obiectelor de inventar = Materials in the form of small
inventory
 308 Diferente de pret la materii prime si materiale = Price differences on raw
materials and consumables
 33 PRODUCTIA IN CURS DE EXECUTIE = WORK IN PROGRESS
 331 Produse in curs de executie = Work in progress
 332 Lucrari si servicii in curs de executie = Services in progress
 34 PRODUSE = GOODS
 341 Semifabricate = Semi-finished goods
 345 Produse finite = Finished goods
 346 Produse reziduale = Residual products
 3481 Diferente de pret la semifabricate = Price differences on semi-finished goods
 3485 Diferente de pret la produse finite = Price differences on finished goods
 3486 Diferente de pret la produse reziduale = Price differences on residual products
 35 STOCURI AFLATE LA TERTI = INVENTORIES HELD BY THIRD PARTIES
 351 Materii prime si materiale aflate la terti = Raw materials and consumables at third
parties
 3541 Semifabricate aflate la terti = Semi-finished goods at third parties
 3545 Produse finite aflate la terti = Finished goods at third parties
 3546 Produse reziduale aflate la terti = Residual products at third parties
 356 Animale aflate la terti = Animals at third parties
 357 Marfuri aflate la terti = Goods for resale at third parties
 358 Ambalaje aflate la terti = Packaging materials at third parties
 36 ANIMALE = ANIMALS
 361 Animale si pasari = Animals and poultry
 368 Diferente de pret la animale si pasari = Price differences on animals and poultry
 37 MARFURI = GOODS PURCHASED FOR RESALE
 371 Marfuri = Good purchased for resale
 378 Diferente de pret la marfuri = Price differences on goods purchased for resale
 38 AMBALAJE = PACKAGING
 381 Ambalaje = Packaging
 388 Diferente de pret la ambalaje = Price difference on packaging
 39 PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR SI A
PRODUCTIEI IN CURS DE EXECUTIE = WRITE-DOWN OF INVENTORIES
AND WORK IN PROGRESS
 391 Provizioane pentru deprecierea materiilor prime = WRITE-DOWN OF
INVENTORIES AND WORK IN PROGRESS
 3921 Provizioane pentru deprecierea materialelor consumabile = Write-down of
consumables
 3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inventar
= Write-down of materials in the form of small inventory
 393 Provizioane pentru deprecierea productiei in curs de executie = Write-down of
work in progress
 3941 Provizioane pentru deprecierea semifabricatelor = Write-down of semi-finished
goods
 3945 Provizioane pentru deprecierea produselor finite = Write-down of finished
goods
 3946 Provizioane pentru deprecierea produselor reziduale = Write-down of residual
products
 3951 Provizioane pentru deprecierea materiilor prime si materialelor aflate la terti
= Write-down of raw materials and consumables at third parties
 3952 Provizioane pentru deprecierea semifabricatelor aflate la terti = Write-down of
semi-finished goods at third parties
 3953 Provizioane pentru deprecierea produselor finite aflate la terti = Write-down of
finished goods at third parties
 3954 Provizioane pentru deprecierea produselor reziduale aflate la terti = Write-
down of residual products at third parties
 3956 Provizioane pentru deprecierea animalelor aflate la terti = Write-down of
animals at third parties
 3957 Provizioane pentru deprecierea marfurilor aflate la terti = Write-down of goods
for resale at third parties
 3958 Provizioane pentru deprecierea ambalajelor aflate la terti = Write-down of
packaging materials at third parties
 396 Provizioane pentru deprecierea animalelor = Write-down of animals
 397 Provizioane pentru deprecierea marfurilor = Write-down of goods purchased for
resale
 398 Provizioane pentru deprecierea ambalajelor = Write-down of packaging materials
 4 CONTURI DE TERTI = THIRD PARTY ACCOUNTS
 40 FURNIZORI SI CONTURI ASIMILATE = SUPPLIERS AND SIMILAR
ACCOUNTS
 401 Furnizori = Suppliers
 403 Efecte de platit = Bills of exchange payable
 404 Furnizori de imobilizari = Suppliers of non-current assets
 405 Efecte de platit pentru imobilizari = Bills of exchange payable to suppliers of non-
current assets
 408 Furnizori - facturi nesosite = Suppliers - invoices to be received
 4091 Furnizori - debitori pentru cumparari de bunuri de natura stocurilor =
Suppliers - advance payments to suppliers for the purchase of inventories
 4092 Furnizori - debitori pentru prestari de servicii si executari de lucrari =
Suppliers - advance payments to suppliers for the purchase of services
 41 CLIENTI SI CONTURI ASIMILATE = CUSTOMERS AND SIMILAR
ACCOUNTS
 4111 Clienti = Customers
 4118 Clienti incerti sau in litigiu = Doubtful customers or customers involved in
litigation
 413 Efecte de primit = Bills of exchange receivable
 418 Clienti - facturi de intocmit = Customers - invoices to be issued
 419 Clienti - creditori = Customers - advance payments from customers
 42 PERSONAL SI CONTURI ASIMILATE = PAYROLL AND SIMILAR
ACCOUNTS
 421 Personal - salarii datorate = Employees - salaries payable
 423 Personal - ajutoare materiale datorate = Employees - other social benefits granted
to employees
 424 Participarea personalului la profit = Profit share payable to employees
 425 Avansuri acordate personalului = Advances to employees
 426 Drepturi de personal neridicate = Employees rights not claimed
 427 Retineri din salarii datorate tertilor = Retentions from salaries payable to third
parties
 4281 Alte datorii in legatura cu personalul = Other employee - related debts
 4282 Alte creante in legatura cu personalul = Other employee - related claims
 43 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE =
SOCIAL SECURITY AND SIMILAR ACCOUNTS
 4311 Contributia unitatii la asigurarile sociale = Company's contribution to social
security
 4313 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's
contribution to health insurance
 4314 Contributia angajatilor pentru asigurarile sociale de sanatate = Employees'
contribution to health insurance
 4371 Contributia unitatii la fondul de somaj = Company's contribution to
unemployment fund
 4372 Contributia personalului la fondul de somaj = Employees' contribution to
unemployment fund
 4381 Alte datorii sociale = Other personnel - related debts
 4382 Alte creante sociale = Other personnel - related claims
 44 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE =
AMOUNTS PAYABLE TO THE STATE BUDGET, SPECIAL FUNDS AND
SIMILAR ACCOUNTS
 4411 Impozitul pe profitul curent = Current income tax
 4412 Impozitul pe profitul aminat = Deferred tax
 4423 TVA de plata = VAT payable
 4424 TVA de recuperat = VAT receivable
 4426 TVA deductibila = Input VAT
 4427 TVA colectata = Output VAT
 4428 TVA neexigibila = VAT under settlement
 444 Impozitul pe salarii = Tax on salaries
 445 Subventii = Subsidies
 446 Alte impozite, taxe si varsaminte asimilate = Other taxes and similar liabilities
 447 Fonduri speciale - taxe si varsaminte asimilate = Special funds - taxes and similar
liabilities
 4481 Alte datorii fata de bugetul statului = Other debts and claims with the Treasury
 4482 Alte creante privind bugetul statului = Other claims receivable from the Treasury
 45 GRUP SI ASOCIATI = GROUP AND SHAREHOLDERS
 4511 Decontari in cadrul grupului = Principal
 4518 Dobanzi aferente decontarilor in cadrul grupului = Accrued interest
 4521 Decontari privind interesele de participare = Transaction with associates
 4528 Dobanzi aferente decontarilor privind interesele de participare = Accrued
interest on transaction with associates
 4551 Asociati - conturi curente = Shareholders - current accounts
 4558 Asociati - dobanzi la conturi curente = Suppliers - accrued interest on
shareholders' current accounts
 456 Decontari cu asociatii privind capitalul = Shareholders - amounts receivable
related to capital
 457 Dividende de plata = Dividends payable
 4581 Decontari din operatii in participatie - pasiv = Transaction related to joint
operations - liability
 4582 Decontari din operatii in participatie - activ = Transaction related to joint
operations - asset
 46 DEBITORI SI CREDITORI DIVERSI = SUNDRY DEBTORS AND
CREDITORS
 461 Debitori diversi = Sundry debtors
 462 Creditori diversi = Sundry creditors
 47 CONTURI DE REGULARIZARE SI ASIMILATE = ACCRUALS AND
SIMILAR ACCOUNTS
 471 Cheltuieli inregistrate in avans = Accrued expenses
 472 Venituri inregistrate in avans = Deferred income
 473 Decontari din operatii in curs de clarificare = Suspense account
 48 DECONTARI IN CADRUL UNITATII = INTERNAL TRANSACTION
 481 Decontari intre unitate si subunitati = Transaction between the entity and sub-
units
 482 Decontari intre subunitati = Transaction between sub-units
 49 PROVIZIOANE PENTRU DEPRECIEREA CREANTELOR = PROVISIONS
FOR DOUBTFUL DEBTS
 491 Provizioane pentru deprecierea creantelor - clienti = Provisions for doubtful
customers
 4951 Provizioane pentru deprecierea creantelor - decontari in cadrul grupului =
Provisions for doubtful debts from companies within the group
 4952 Provizioane pentru deprecierea creantelor referitoare la interesele de
participare = Provisions for doubtful debts from associates
 4953 Provizioane pentru deprecierea creantelor asupra asociatilor = Provisions for
doubtful debts from shareholders
 496 Provizioane pentru deprecierea creantelor - debitori diversi = Provisions for
doubtful sundry debtors
 5 CONTURI DE TREZORERIE = TREASURY ACCOUNTS
 50 INVESTITII FINANCIARE PE TERMEN SCURT = SHORT TERM
FINANCIAL INVESTMENTS
 501 Investitii financiare pe termen scurt la societati din cadrul grupului = Short term
financial investments in companies within the group
 502 Actiuni proprii = Own shares
 5031 Actiuni cotate = Quoted shares
 5032 Actiuni necotate = Unquoted shares
 505 Obligatiuni emise si rascumparate = Redeemed debentures
 5061 Obligatiuni cotate = Quoted debentures
 5062 Obligatiuni necotate = Unquoted debentures
 5081 Alte titluri de plasament = Other short term financial investments
 5088 Dobanzi la obligatiuni si titluri de plasament = Accrued interest on debentures
and short term investments
 5091 Varsaminte de efectuat pentru investitii financiare pe termen scurt la societati
din cadrul grupului = Amounts payable for short term financial investments in
companies within the group
 5098 Varsaminte de efectuat pentru alte investitii financiare pe termen scurt =
Amounts payable for other short term financial investments
 51 CONTURI LA BANCI = BANK ACCOUNTS
 5112 Cecuri de incasat = Cheques
 5113 Efecte de incasat = Bills of exchange held to maturity
 5114 Efecte emise spre scontare = Bills of exchange forwarded for discount
 5121 Conturi la banci in lei = Cash at bank in lei
 5124 Conturi la banci in valuta = Cash at bank in foreign currencies
 5125 Sume in curs de decontare = Amounts under settlement
 5186 Dobanzi de platit = Accrued interest payable
 5187 Dobanzi de incasat = Accrued interest receivable
 5191 Credite bancare pe termen scurt = Short term bank loans
 5192 Credite bancare pe termen scurt nerambursate la scadenta = Short term bank
loans in arrears
 5193 Credite externe guvernamentale = Foreign government loans
 5194 Credite externe garantate de stat = Foreign loans quaranteed by the State
 5195 Credite externe garantate de banci = Foreign loans quaranteed by banks
 5196 Credite de la trezoreria statului = State Treasury loans
 5197 Credite interne garantate de stat = Domestic loans quaranteed by the State
 5198 Dobanzi aferente creditelor bancare pe termen scurt = Accrued interest on short
term loans
 53 CASA = PETTY CASH
 5311 Casa in lei = Petty cash in lei
 5314 Casa in valuta = Petty cash in foreign currencies
 5321 Timbre fiscale si postale = Postage and fiscal stamps
 5322 Bilete de tratament si odihna = Holiday vouchers
 5323 Tichete si bilete de calatorie = Transport tickets
 5328 Alte valori = Other cash equivalents
 54 ACREDITIVE = LETTERS OF CREDIT
 5411 Acreditive in lei = Letters of credit in lei
 5412 Acreditive in valuta = Letters of credit in foreign currencies
 542 Avansuri de trezorerie = Cash advances
 58 VIRAMENTE INTERNE = INTERNAL TRANSFERS
 581 Viramente interne = Internal transfers
 59 PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE
= WRITE-DOWN OF TREASURY ACCOUNTS
 591 Provizioane pentru deprecierea investitiilor financiare la societati din cadrul
grupului = Write-down of financial investments in companies within the group
 592 Provizioane pentru deprecierea actiunilor proprii = Write-down of own shares
 593 Provizioane pentru deprecierea actiunilor = Write-down of shares
 595 Provizioane pentru deprecierea obligatiunilor emise si rascumparate = Write-
down of redeemed debentures
 596 Provizioane pentru deprecierea obligatiunilor = Write-down of debentures
 598 Provizioane pentru deprecierea altor investitii financiare si creante asimilate =
Write-down of other financial investments and related receivables
 6 CONTURI DE CHELTUIELI = EXPENSE ACCOUNTS
 60 CHELTUIELI PRIVIND STOCURILE = EXPENSES RELATED TO
INVENTORIES
 601 Cheltuieli cu materiile prime = Raw materials
 6021 Cheltuieli cu materialele auxiliare = Auxiliary materials
 6022 Cheltuieli cu combustibilul = Fuel
 6023 Cheltuieli privind materialele pentru ambalat = Packaging materials
 6024 Cheltuieli privind piesele de schimb = Spare parts
 6025 Cheltuieli privind semintele si materialele de plantat = Seeds and sapling
 6026 Cheltuieli privind furajele = Fodder
 6028 Cheltuieli privind alte materiale consumabile = Other consumables
 603 Cheltuieli privind materialele de natura obiectelor de inventar = Materials in the
form of small inventory
 604 Cheltuieli privind materialele nestocate = Materials not stored
 605 Cheltuieli privind energia si apa = Electricity, heating and water
 606 Cheltuieli privind animalele si pasarile = Animals and poultry
 607 Cheltuieli privind marfurile = Goods for resale
 608 Cheltuieli privind marfurile = Packaging costs
 61 CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERTI =
THIRD PARTY SERVICES
 611 Cheltuieli cu intretinerea si reparatiile = Maintenance and repair expenses
 612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile = Royalties and rental
expenses
 613 Cheltuieli cu primele de asigurare = Insurance premiums
 614 Cheltuieli cu studiile si cercetarile = Research expenses
 62 CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI = OTHER
THIRD PARTY SERVICES
 621 Cheltuieli cu colaboratorii = Externally contracted manpower
 622 Cheltuieli privind comisioanele si onorariile = Commissions and fees
 623 Cheltuieli de protocol, reclama si publicitate = Entertaining, promotion and
advertising
 624 Cheltuieli cu transportul de bunuri si personal = Transport of goods and
personnel
 625 Cheltuieli cu deplasari, detasari si transferari = Travel
 626 Cheltuieli postale si taxe de telecomunicatii = Postage and telecommunications
 627 Cheltuieli cu serviciile bancare si asimilate = Bank commissions and similar
charges
 628 Alte cheltuieli cu serviciile executate de terti = Other third party services
 63 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE =
OTHER TAXES, DUTIES AND SIMILAR EXPENSES
 635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate = Other taxes, duties and
similar expenses
 64 CHELTUIELI CU PERSONALUL = PERSONNEL EXPENSES
 641 Cheltuieli cu salariile personalului = Salaries
 6451 Contributia unitatii la asigurarile sociale = Company's contribution to social
security
 6452 Contributia unitatii pentru ajutorul social = Company's contribution to
unemployment fund
 6453 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's
contribution to health insurance
 6458 Alte cheltuieli privind asigurarile si protectia sociala = Other social security and
welfare contributions
 65 ALTE CHELTUIELI DE EXPLOATARE = OTHER OPERATING EXPENSES
 654 Pierderi din creante si debitori diversi = Bad debts written off
 6581 Despagubiri, amenzi si penalitati = Compensations, fines and penalties
 6582 Donatii si subventii acordate = Gifts and subsidies granted
 6583 Cheltuieli privind activele cedate si alte operatii de capital = Net value of assets
disposed of and other capital transactions
 6588 Alte cheltuieli de exploatere = Other operating expenses
 66 CHELTUIELI FINANCIARE = FINANCIAL EXPENSES
 663 Pierderi din creante legate de participatii = Losses on amounts receivable in
relation with long term financial investments
 6641 Cheltuieli privind imobilizarile financiare cedate = Losses on disposal of long
term financial investments
 6642 Pierderi privind investitiile financiare pe termen scurt cedate = Losses on
disposal of short term financial investments
 665 Cheltuieli din diferente de curs valutar = Foreign exchange losses
 666 Cheltuieli privind dobanzile = Interest expense
 667 Cheltuieli privind sconturile acordate = Discounts granted
 668 Alte cheltuieli financiare = Other financial expenses
 67 CHELTUIELI EXTRAORDINARE = EXTRAORDINARY EXPENSES
 671 Cheltuieli privind calamitatile si alte evenimente extraordinare = Expenses
related to natural disasters and other extraordinary events
 68 CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTAREA LA
INFLATIE = AMORTIZATION AND PROVISIONS, ADJUSTMENT FOR
INFLATION
 6811 Cheltuieli de exploatare privind amortizarea imobilizarilor = Amortization of
non - current assets
 6812 Cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli =
Provisions for risks and charges
 6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea
imobilizarilor = Impairment losses on non - current assets
 6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea activelor
circulante = Write - down of current assets
 6863 Cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor
financiare = Impairment losses on financial non - current assets
 6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor
circulante = Write - down of financial current assets
 6868 Cheltuielile financiare privind amortizarea primelor de rambursare a
obligatiunilor = Amortization of premiums on redemption of debentures
 688 Cheltuieli din ajustarea la inflatie = Expenses related to adjustments for inflation
 69 CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE = INCOME
TAX AND OTHER TAXES
 6911 Cheltuieli cu impozitul pe profitul curent = Current income tax
 6912 Cheltuieli cu impozitul pe profitul amanat = Deferred tax
 698 Alte cheltuieli cu impozitele care nu apar in elementele de mai sus = Other taxes
not included above
 7 CONTURI DE VENITURI = REVENUE ACCOUNTS
 70 CIFRA DE AFACERI = TURNOVER
 701 Venituri din vanzarea produselor finite = Sales of finished goods
 702 Venituri din vanzarea semifabricatelor = Sales of semi-finished goods
 703 Venituri din vanzarea produselor reziduale = Sales of residual products
 704 Venituri din lucrari executate si servicii prestate = Services rendered
 705 Venituri din studii si cercetari = Revenues from research studies
 706 Venituri din redevente, locatii de gestiune si chirii = Rental and royalty income
 707 Venituri din vanzarea marfurilor = Sale of goods purchased for resale
 708 Venituri din activitati diverse = Revenues from sundry activities
 71 VARIATIA STOCURILOR = VARIATION IN INVENTORY
 711 Variatia stocurilor = Variation in inventory
 72 VENITURI DIN PRODUCTIA DE IMOBILIZARI = OWN WORK
CAPITALISED
 721 Venituri din productia de imobilizari necorporale = Capitalised costs of
intangible non - current assets
 722 Venituri din productia de imobilizari corporale = Capitalised costs of tangible
non - current assets
 74 VENITURI DIN SUBVENTII DE EXPLOATARE = SUBSIDIES FOR
OPERATING ACTIVITIES
 7411 Venituri din subventii de exploatare aferente cifrei de afaceri = Subsidies
related to the turnover
 7412 Venituri din subventii de exploatare pentru materii prime si materiale
consumabile = Subsidies for raw materials and consumables
 7413 Venituri din subventii de exploatare pentru alte cheltuieli din afara = Subsidies
for other external costs
 7414 Venituri din subventii de exploatare pentru plata personalului = Subsidies for
wages and salaries
 7415 Venituri din subventii de exploatare pentru asigurari si protectia sociala =
Subsidies for social security contributions
 7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare =
Subsidies for other operating expenses
 7417 Venituri din subventii de exploatare aferente altor venituri = Subsidies related
to other income
 7418 Venituri din subventii de exploatare pentru dobanda datorata = Subsidies
related to interest payable
 75 ALTE VENITURI DIN EXPLOATARE = OTHER OPERATING REVENUES
 754 Venituri din creante reactivate si debitori diversi = Bad debts written off and
subsequently collected
 7581 Venituri din despagubiri, amenzi si penalitati = Compensations, fines and
penalties
 7582 Venituri din donatii si subventii primite = Gifts and subsidies received
 7583 Venituri din vanzarea activelor si alte operatii de capital = Proceeds from
disposal of assets and other capital transactions
 7584 Venituri din subventii pentru investitii = Amortization of investment subsidies
 7588 Alte venituri din exploatare = Other operating revenues
 76 VENITURI FINANCIARE = FINANCIAL REVENUES
 7611 Venituri din titluri de participare detinute la filiale din cadrul grupului =
Revenues from long term investments in companies within the group
 7612 Venituri din titluri de participare detinute la societati din afara grupului =
Revenues from long term investments in companies excluded from consolidation
 7613 Venituri din titluri de participare detinute in intreprinderi asociate din cadrul
grupului = Revenues from long term investments in associates
 7614 Venituri din titluri de participare detinute in intreprinderi asociate din afara
grupului = Revenues from long term investments in associates excluded from
consolidation
 7615 Venituri din titluri de participare strategice in cadrul grupului = Revenues
from strategic investments
 7616 Venituri din titluri de participare strategice in afara grupului = Revenues from
strategic investments excluded from consolidation
 7617 Venituri din alte imobilizari financiare = Revenues from other long term
financial investments
 762 Venituri din investitii financiare pe termen scurt = Revenues from short term
financial investments
 763 Venituri din creante imobilizate = Revenues from long term receivables
 7641 Venituri din imobilizari financiare cedate = Revenues on disposal of long term
financial investments
 7642 Castiguri din investitii financiare pe termen scurt cedate = Gains on disposal of
short term financial investments
 765 Venituri din diferente de curs valutar = Foreign exchange gains
 766 Venituri din dobanzi = Interest income
 767 Venituri din sconturi obtinute = Discounts received
 768 Alte venituri financiare = Other financial revenues
 77 VENITURI EXTRAORDINARE = EXTRAORDINARY REVENUES
 771 Venituri din subventii pentru evenimente extraordinare si altele similare =
Revenues from subsidies for extraordinary events and other similar revenues
 78 VENITURI DIN PROVIZIOANE SI AJUSTAREA LA INFLATIE = WRITE
BACK OF PROVISIONS AND ADJUSTMENTS FOR INFLATION
 7812 Venituri din provizioane pentru riscuri si cheltuieli = Write back of provisions
for risks and charges
 7813 Venituri din provizioane pentru deprecierea imobilizarilor = Reversal of
impairment losses on non-current assets
 7814 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of
write-down of current assets
 7815 Venituri din fondul comercial negativ = Amortization of negative goodwill
 7863 Venituri din provizioane pentru deprecierea imobilizarilor financiare =
Reversal of impairment losses on financial non-current assets
 7864 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of
write-down of financial current assets
 788 Venituri din ajustarea la inflatie = Revenues from adjustments for inflation
 79 VENITURI DIN IMPOZITUL PE PROFIT AMANAT = DEFERRED TAX
INCOME
 791 Venituri din impozitul pe profitul aminat = Deferred tax income
 8 CONTURI SPECIALE = SPECIAL ACCOUNTS
 80 CONTURI IN AFARA BILANTULUI = OFF - BALANCE SHEET ACCOUNTS
 8011 Giruri si garantii acordate = Guarantees and endorsements
 8018 Alte angajamente acordate = Other commitments
 8021 Giruri si garantii primite = Guarantees and endorsements
 8028 Alte angajamente primite = Other commitments received
 8031 Mijloace fixe luate cu chirie = Leased tangible assets
 8032 Valori materiale primite spre prelucrare sau reparare = Assets held for
processing or repair
 8033 Valori materiale primite in pastre sau custodie = Assets held in custody
 8034 Debitori scosi din activ, urmariti in continuare = Receivables written off but still
followed up
 8035 Debitori din amenzi si penalitati pretinse = Receivables from penalties and fines
claimed
 8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate = Royalties, rents
and similar debts
 8037 Efecte scontate neajunse la scadenta = Bills of exchange discounted before
maturity
 8038 Alte valori in afara bilantului = Other off-balance sheet items
 89 BILANT = BALANCE SHEET
 891 Bilant de deschidere = Opening balance sheet
 892 Bilant de inchidere = Closing balance sheet
 9 CONTURI DE GESTIUNE = MANAGEMENT ACCOUNTS
 90 DECONTARI INTERNE = INTERNAL TRANSACTIONS
 901 Decontari interne privind cheltuielile = Internal transaction relating to expenses
 902 Decontari interne privind productia obtinuta = Internal transaction related to
costs of conversion
 903 Decontari interne privind diferentele de pret = Internal transaction relating to
price differences
 92 CONTURI DE CALCULATIE = COST ACCOUNTS
 921 Cheltuielile activitatii de baza = Costs related to the core business
 922 Cheltuielile activitatilor auxiliare = Costs related to auxiliary activities
 923 Cheltuieli indirecte de productie = Production overheads
 924 Cheltuieli generale de administratie = Administrative overheads
 925 Cheltuieli de desfacere = Distribution costs
 93 COSTUL PRODUCTIEI = PRODUCTION COST
 931 Costul productiei obtinute = Cost of output
 933 Costul productiei in curs de executie = Cost of work in progress