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Clasa 1 - OPERAIUNI DE TREZORERIE I OPERAIUNI INTERBANCARE Grupa 10 - Casa i alte valori A 101 - Casa A 102 - Numerar n ATM-uri i ASV-uri

A 109 - Alte valori Grupa 11 - Decontri cu Banca Naional a Romniei A 111 - Cont curent la Banca Naional a Romniei A 1111 - Cont curent la Banca Naional a Romniei A 1112 - Depozite la vedere la Banca Naional a Romniei A 1113 - Depozite la termen la Banca Naional a Romniei A 1114 - Depozite colaterale la Banca Naional a Romniei P 112 - mprumuturi de refinanare de la Banca Naional a Romniei P 1121 - mprumuturi colateralizate cu active eligibile pentru garantare P 1122 - mprumuturi lombard P 1123 - Alte mprumuturi B 117 - Creane i datorii ataate A 1171 - Creane ataate P 1172 - Datorii ataate Grupa 12 - Conturi de corespondent A 121 - Conturi de corespondent la instituii de credit (nostro) P 122 - Conturi de corespondent ale instituiilor de credit (loro) B 127 - Creane i datorii ataate A 1271 - Creane ataate P 1272 - Datorii ataate Grupa 13 - Depozite interbancare A 131 - Depozite la instituii de credit A 1311 - Depozite la vedere la instituii de credit A 1312 - Depozite la termen la instituii de credit A 1313 - Depozite colaterale la instituii de credit A 1317 - Creane ataate P 132 - Depozite ale instituiilor de credit P 1321 - Depozite la vedere ale instituiilor de credit P 1322 - Depozite la termen ale instituiilor de credit P 1323 - Depozite colaterale ale instituiilor de credit P 1327 - Datorii ataate Grupa 14 - Credite i mprumuturi interbancare A 141 - Credite acordate instituiilor de credit A 1411 - Credite de pe o zi pe alta acordate instituiilor de credit A 1412 - Credite la termen acordate instituiilor de credit A 1417 - Creane ataate P 142 - mprumuturi primite de la instituii de credit P 1421 - mprumuturi de pe o zi pe alta primite de la instituii de credit P 1422 - mprumuturi la termen primite de la instituii de credit P 1427 - Datorii ataate Grupa 15 - Valori primite sau date n pensiune A 151 - Valori primite n pensiune A 1511 - Valori primite n pensiune de pe o zi pe alta A 1512 - Valori primite n pensiune la termen A 1517 - Creane ataate P 152 - Valori date n pensiune P 1521 - Valori date n pensiune de pe o zi pe alta P 1522 - Valori date n pensiune la termen P 1527 - Datorii ataate Grupa 16 - Valori de recuperat i alte sume datorate A 161 - Valori de recuperat A 1611 - Valori de recuperat A 1617 - Creane ataate P 162 - Alte sume datorate P 1621 - Alte sume datorate P 1627 - Datorii ataate Grupa 18 - Creane restante i ndoielnice

1st Class - TREASURY AND MONEY MARKET OPERATIONS Group 10 - Petty cash and other values 101 - Petty cash 102 Cash in ATM and ASV 109 - Other values Group 11 - Settlements/Transactions with the National Bank of Romania 111 - Current account with National Bank of Romania 1111 Current account with National Bank of Romania 1112 Sight deposits with National Bank of Romania 1113 Term deposits with National Bank of Romania 1114 Collateral deposits with National Bank of Romania 112 - Refinancing loans from National Bank of Romania 1121 Loans secured with eligible assets 1122 Loans against securities 1123 - Other loans 117 - Attached claims and debts 1171 - Accrued interest receivable 1172 - Accrued interest payable Group 12- Correspondent accounts 121 - Nostro accounts with other banks 122 - Loro accounts with other banks 127 - Attached claims and debts 1271 - Accrued interest receivable 1272 - Accrued interest payable Group 13 - Money market deposits 131 - Deposits with other banks 1311 - Sight deposits with other banks 1312 - Term deposits with other banks 1313 - Collateral deposits with other banks 1317 - Accrued interest receivable 132 - Deposits from other banks 1321 - Sight deposits from other banks 1322 - Term deposits from other banks 1323 - Collateral deposits from other banks 1327 - Accrued interest payable Group 14 - Money market loans 141 - Loans granted to banks 1411 - Overnight loans granted to banks 1412 - Term loans granted to banks 1417 - Accrued interest receivable 142 - Loans received from banks 1421 - Overnight loans from banks 1422 - Term loans from banks 1427 - Accrued interest payable Group 15 - Loans granted or received, secured with securities 151 - Loans granted, secured with securities 1511 - Loans granted over-night, secured with securities 1512 - Loans granted on term, secured with securities 1517 - Accrued interest receivable 152 - Loans received, secured with securities 1521 - Loans received over-night, secured with securities 1522 - Loans received on term secured with securities 1527 - Accrued interest payable Group 16 - Values to be recovered and other liabilities 161 - Values to be recovered 1611 - Values to be recovered 1617 - Accrued interest receivable 162 - Other liabilities 1621 - Other liabilities 1627- Accrued interest payable Group 18 - Overdue and doubtful receivables 181 - Overdue receivables 1811 - Principal overdue 1812 - Interest overdue 1817 - Accrued interest receivable

Chart of accounts for Bank Institutions


A 181 - Creane restante A 1811 - Creane restante A 1812 - Dobnzi restante A 1817 - Creane ataate A 182 - Creane ndoielnice A 1821 - Creane ndoielnice A 1822 - Dobnzi ndoielnice A 1827 - Creane ataate Grupa 19 Ajustari pentru deprecierea creantelor din operatiuni interbancare P 191 - Ajustari pentru deprecierea creantelor din operatiuni interbancare P 1911 - Ajustari pentru deprecierea creditelor P 1912 - Ajustari pentru deprecierea dobnzilor Clasa 2 - OPERAIUNI CU CLIENTELA I OPERAIUNI NTRE INSTITUIILE FINANCIARE NEBANCARE I INSTITUIILE DE CREDIT Grupa 20 - Credite acordate clientelei A 201 - Creane comerciale A 2011 - Creane comerciale A 20111 - Scont A 20112 - Factoring cu recurs A 20113 - Forfetare A 20114 - Factoring fr recurs A 20119 - Alte creane comerciale A 2017 - Creane ataate A 202 - Credite de trezorerie A 2021 - Credite de trezorerie A 20211 - Utilizri din deschideri de credite permanente A 20212 - Credit global de exploatare A 20213 - Diferene de rambursat legate de utilizarea cardurilor A 20219 - Alte credite de trezorerie A 2027 - Creane ataate A 203 - Credite de consum i vnzri n rate A 2031 - Credite de consum A 20311 - Credite de consum pentru nevoi personale A 20312 - Credite de consum pentru achiziionarea de bunuri A 2032 - Vnzri n rate A 2037 - Creane ataate A 204 - Credite pentru finanarea operaiunilor de comer exterior A 2041 - Credite pentru import A 2042 - Credite pentru export A 2047 - Creane ataate A 205 - Credite pentru finanarea stocurilor i pentru echipamente A 2051 - Credite pentru finanarea stocurilor A 2052 - Credite pentru echipamente A 2057 - Creane ataate A 206 - Credite pentru investiii imobiliare A 2061 - Credite pentru investiii imobiliare A 20611 - Credite ipotecare A 20619 - Alte credite pentru investiii imobiliare A 2067 - Creane ataate A 209 - Alte credite acordate clientelei A 2091 - Alte credite acordate clientelei A 2097 - Creane ataate Grupa 23 -Credite i mprumuturi privind instituiile financiare A 231 - Credite acordate instituiilor financiare A 2311 - Credite de pe o zi pe alta acordate instituiilor financiare A 2312 - Credite la termen acordate instituiilor financiare A 2317 - Creane ataate P 232 - mprumuturi primite de la instituiile financiare P 2321 - mprumuturi de pe o zi pe alta de la instituiile financiare P 2322 - mprumuturi la termen de la instituiile financiare Group 23 - Loans to/from financial customers 231 - Loans granted to financial customers 2311 - Over-night loans granted to financial customers 2312 - Term Loans granted to financial customers 2317 - Accrued interest receivable 232 - Loans received from financial customers 2321 - Over-night loans received from financial customers 2322 - Term loans received from financial customers 2327 - Accrued interest payable Group 24 - Loans granted or received, secured with securities 2nd Class - CUSTOMER OPERATIONS AND OPERATIONS BETWEEN N0N-BANKING FINANCIAL INSTITUTIONS AND CREDIT INSTITUTIONS Group 20 - Loans granted to customers 201 - Commercial loans 2011 - Commercial loans 20111 - Discount and similar operations 20112 Factoring with recourse 20113 Flat-rate loans 20114 Non-recourse factoring 20119 - Other trade loans 2017 - Accrued interest receivable 202 - Working capital loans 2021 - Working capital loans 20211 - Debit balances on credit lines 20212 - Working capital loans 20213 - Outstanding differences related to credit/debit cards 20219 - Other working capital loans 2027 - Accrued interest receivable 203 - Consumer finance and installment sales 2031 - Consumer finance 20311 Consumer finance for personal needs 20312 Consumer finance for purchase of goods 2032 Installments sales 2037 - Accrued interest receivable 204 Financing foreign trade operations 2041 - Export loans 2042 Import loans 2047 - Accrued interest receivable 205 - Financing of inventories and equipment loans 2051 - Financing of inventories 2052 - Equipment loans 2057 - Accrued interest receivable 206 Real-estate investments loans 2061 - Real-estate investments loans 20611 - Mortgage loans 20612 Other loans for real-estate investments 2067 - Accrued interest receivable 209 - Other loans granted to customers 2061 - Other loans granted to customers 2067 - Accrued interest receivable 182 - Doubtful receivables 1821 - Doubtful principal 1822 - Doubtful interest 1827 - Accrued interest receivable Group 19 Adjustments for impairment of receivables from money market operations 191 - Adjustments for impairment of receivables from money market operations 1911 - Adjustments for impairment of principal 1912 - Adjustments for impairment of interest

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Chart of accounts for Bank Institutions


P 2327 - Datorii ataate Grupa 24 - Valori primite sau date n pensiune A 241 - Valori primite n pensiune A 2411 - Valori primite n pensiune de pe o zi pe alta A 2412 - Valori primite n pensiune la termen A 2417 - Creane ataate P 243 - Valori date n pensiune P 2431 - Valori date n pensiune de pe o zi pe alta P 2432 - Valori date n pensiune la termen P 2437 - Datorii ataate Grupa 25 - Conturile clientelei B 251 - Conturi curente B 2511 - Conturi curente B 2517 - Creane i datorii ataate A 25171 - Creane ataate P 25172 - Datorii ataate P 252 - Conturi de factoring P 2521 - Conturi de factoring P 2527 - Datorii ataate P 253 - Conturi de depozite P 2531 - Depozite la vedere P 2532 - Depozite la termen P 2533 - Depozite colaterale P 25331 - Depozite pentru deschiderea de acreditive P 25332 - Depozite pentru emiterea de scrisori de garanie P 25333 - Depozite pentru cecuri certificate P 25334 - Depozite pentru ordine de plat cu scaden P 25335 - Depozite pentru garanii gestionari P 25336 - Alte depozite colaterale P 2537 - Datorii ataate P 254 - Certificate de depozit, carnete i librete de economii P 2541 - Certificate de depozit P 2542 - Carnete i librete de economii P 2547 - Datorii ataate Grupa 26 - Valori de recuperat i alte sume datorate A 261 - Valori de recuperat A 2611 - Valori de recuperat A 2617 - Creane ataate P 262 - Alte sume datorate P 2621 - Alte sume datorate P 2627 - Datorii ataate Grupa 28 - Creane restante i ndoielnice A 281 - Creane restante A 2811 - Creane restante A 2812 - Dobnzi restante A 2817 - Creane ataate A 282 - Creane ndoielnice A 2821 - Creane ndoielnice A 2822 - Dobnzi ndoielnice A 2827 - Creane ataate Grupa 29 - Ajustari pentru deprecierea creantelor din din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit P 291 - Ajustari pentru deprecierea creantelor din din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit P 2911 - Ajustari pentru deprecierea creditelor P 2912 - Ajustari pentru deprecierea dobnzilor CLASA 3 - OPERAIUNI CU TITLURI I OPERAIUNI DIVERSE 3rd Class - TRANSACTIONS WITH SECURITIES AND SUNDRY OPERATIONS Group 30 - Operations related to securities 301 - Loans granted or received, secured with securities delivered by the borrower 3011 - Loans granted, secured with securities delivered by the borrower 30111 - Loans granted 30117 - Accrued interest receivable 241 - Loans granted, secured with securities 2411 - Loans granted over-night, secured with securities 2412 - Loans granted on term, secured with securities 2417 - Accrued interest receivable 243 - Loans received, secured with securities 2431 - Loans received over-night, secured with securities 2432 - Loans received on term, secured with securities 2437 - Accrued interest payable Group 25 Customers accounts 251 - Current accounts 2511 - Current accounts 2517- Attached claims and debts 25171 - Accrued interest receivable 25172 - Accrued interest payable 252 - Factoring accounts 2521 - Factoring accounts 2527 - Accrued interest payable 253 - Deposit accounts 2531 - Sight deposits 2532 - Term deposits 2533 - Collateral deposits 25331 - Deposits for issuing letters of credit 25332 - Deposits for issuing letters of guarantee 25333 Deposits for certified checks 25334 - Deposits for standing orders 25335 - Deposits for administrators guarantees 25336 - Other collateral deposits 2537 - Accrued interest payable 254 - Certificates of deposit, passbooks and savings books 2541 - Certificates of deposit 2542 - Passbooks and savings books 2547 - Accrued interest payable Group 26 - Values to be recovered and other liabilities 261 - Values to be recovered 2611 - Values to be recovered 2617 - Accrued interest receivable 262 - Other liabilities 2621 - Other liabilities 2627 - Accrued interest payable Group 28 - Overdue and doubtful receivables 281 - Overdue receivables 2811 - Principal overdue 2812 - Interest overdue 2817 - Accrued interest receivable 282 - Doubtful receivables 2821 - Doubtful principal 2822 - Doubtful interest 2827 - Accrued interest receivable Group 29 - Adjustments for impairment of receivables from customers operations and operations between non-banking financial institutions and credit institutions 291 - Adjustments for impairment of receivables related to customer operations and operations between non-banking financial institutions and credit institutions 2911 - Adjustments for impairment of receivable for principal 2912 - Adjustments for impairment of receivables for interest

Grupa 30 - Operaiuni cu titluri B 301 - Titluri primite sau date n pensiune livrat A 3011 - Titluri primite n pensiune livrat A 30111 - Titluri primite n pensiune livrat A 30117 - Creane ataate

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Chart of accounts for Bank Institutions


P 3012 - Titluri date n pensiune livrat P 30121 - Titluri date n pensiune livrat P 30127 - Datorii ataate A 302 - Titluri de tranzacie A 3021 - Titluri de tranzacie A 30211 - Efecte publice i valori asimilate A 30212 - Obligaiuni i alte titluri cu venit fix A 30213 - Aciuni i alte titluri cu venit variabil A 3025 - Titluri date cu mprumut A 30251 - Efecte publice i valori asimilate A 30252 - Obligaiuni i alte titluri cu venit fix A 30253 - Aciuni i alte titluri cu venit variabil A 30257 - Creane ataate A 3026 - Titluri luate cu mprumut A 30261 - Efecte publice i valori asimilate A 30262 - Obligaiuni i alte titluri cu venit fix A 30263 - Aciuni i alte titluri cu venit variabil P 3027 - Datorii privind titlurile P 30271 - Datorii privind titlurile luate cu mprumut P 30272 - Alte datorii privind titlurile P 30277 - Datorii ataate A 303 - Titluri de plasament A 3031 - Titluri de plasament A 30311 - Efecte publice i valori asimilate A 30312 - Obligaiuni i alte titluri cu venit fix A 30313 - Aciuni i alte titluri cu venit variabil A 3035 - Titluri date cu mprumut A 30351 - Efecte publice i valori asimilate A 30352 - Obligaiuni i alte titluri cu venit fix A 30353 - Aciuni i alte titluri cu venit variabil P 3036 - Vrsminte de efectuat privind titlurile de plasament A 3037 - Creane ataate A 30371 - Efecte publice i valori asimilate A 30372 - Obligaiuni i alte titluri cu venit fix A 30373 - Aciuni i alte titluri cu venit variabil A 304 - Titluri de investiii A 3041 - Titluri de investiii A 30411 - Efecte publice i valori asimilate A 30412 - Obligaiuni i alte titluri cu venit fix A 3045 - Titluri date cu mprumut A 30451 - Efecte publice i valori asimilate A 30452 - Obligaiuni i alte titluri cu venit fix A 3047 - Creane ataate A 30471 - Efecte publice i valori asimilate A 30472 - Obligaiuni i alte titluri cu venit fix Grupa 32 - Datorii constituite prin titluri P 321 - Titluri de pia interbancar P 3211 - Titluri de pia interbancar P 3217 - Datorii ataate P 322 - Titluri de creane negociabile P 3221 - Titluri de creane negociabile P 3227 - Datorii ataate P 325 - Obligaiuni P 3251 - Obligaiuni P 3257 - Datorii ataate P 326 - Alte datorii constituite prin titluri P 3261 - Alte datorii constituite prin titluri P 3267 - Datorii ataate Grupa 33 - Conturi de decontare privind operaiunile cu titluri P 331 - Conturile instituiilor de credit P 332 - Conturile organismelor de plasament colectiv n valori mobiliare (OPCVM) B 333 - Conturile societilor de burs P 334 - Conturile altor instituii financiare P 335 - Conturile clientelei B 336 - Alte conturi de decontare privind operaiunile cu titluri P 3361 - Alte sume de pltit privind operaiunile cu titluri A 3362 - Alte sume de ncasat privind operaiunile cu 304 - Investments 3041 - Investments 30411 - Securities issued by the public authorities 30412 - Bonds and other fixed income securities 3045 - Lent securities 30451 - Securities issued by the public authorities 30452 - Bonds and other fixed income securities 3047 - Accrued interest receivable on securities 30471 - Securities issued by the public authorities 30472 - Bonds arid other fixed income securities Group 32 - Securities related debts 321 - Money market securities 3211 - Money market securities 3217 - Accrued interest payable 322 - Negotiable debentures 3221 - Negotiable debentures 3227- Accrued interest payable 3012 - Loans received, secured with securities delivered by the borrower 30121 - Loans received 30127 - Accrued interest payable 302 - Securities for transactions 3021 - Securities for transactions 30211 - Securities issued by the public authorities 30212 - Bonds and other fixed income securities 30213 - Shares and other variable income securities 3025 - Lent securities 30251 - Securities issued by the public authorities 30252 - Bonds and other fixed income securities 30253 - Shares and other variable income securities 30257 - Accrued interest receivable 3026 - Borrowed securities 30261 - Securities issued by the public authorities 30262 - Bonds and other fixed income securities 30263 - Shares and other variable income securities 3027 - Securities related debts 30271 - Debts related to borrowed securities 30272 - Other debts related to securities 30277 - Accrued interest payable 303 Short term placements 3031 - Short term placements 30311 - Securities is by the public authorities 30312 - Bonds and other fixed income securities 30313 - Shares and other variable income securities 3035 - Lent securities 30351 - Securities issued by the public authorities 30352 - Bonds and other fixed income securities 30353 - Shares and other variable income securities 3036 - Amounts payable for short term placements 3037 - Accrued interest receivable 30371 - Securities issued by the public authorities 30372 - Bonds and other fixed income securities 30373 - Shares and other variable income securities

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Chart of accounts for Bank Institutions


titluri B 337 - Creane i datorii ataate A 3371 - Creane ataate P 3372 - Datorii ataate Grupa 34 - Decontri intrabancare B 341 - Decontri intrabancare Grupa 35 - Debitori i creditori B 351 - Personal i conturi asimilate P 3511 - Personal - salarii datorate P 3512 - Personal - ajutoare materiale datorate P 3513 - Prime reprezentnd participarea personalului la profit A 3514 - Avansuri acordate personalului P 3515 - Drepturi de personal neridicate P 3516 - Reineri din salarii datorate terilor B 3519 - Alte datorii i creane n legtur cu personalul P 35191 - Alte datorii n legtur cu personalul A 35192 - Alte creane n legtur cu personalul B 352 - Asigurri sociale, protecia social i conturi asimilate B 3521 - Asigurri sociale B 35211 - Contribuia unitii la asigurrile sociale B 35212 - Contribuia personalului la asigurrile sociale B 35213 - Contribuia angajailor pentru asigurrile sociale de sntate B 35214 - Contribuia angajatorului pentru asigurrile sociale de sntate B 3522 - Ajutor de omaj B 35221 - Contribuia unitii la fondul de omaj B 35222 - Contribuia personalului la fondul de omaj B 3526 - Alte datorii i creane sociale P 35261 - Alte datorii sociale A 35262 - Alte creane sociale B 353 - Bugetul statului, fonduri speciale i conturi asimilate B 3531 - Impozitul pe profit B 3532 - Taxa pe valoarea adugat P 35323 - TVA de plat A 35324 - TVA de recuperat A 35326 - TVA deductibil P 35327 - TVA colectat B 35328 - TVA neexigibil P 3533 - Impozitul pe venituri de natura salariilor A 3534 - Subvenii A 35341 - Subvenii guvernamentale A 35342 - mprumuturi nerambursabile cu caracter de subvenii A 35349 - Alte sume primite cu caracter de subvenii B 3536 - Alte impozite, taxe i vrsminte asimilate B 3538 - Fonduri speciale - taxe i vrsminte asimilate B 3539 - Alte datorii i creane cu bugetul statului P 35391 - Alte datorii fa de bugetul statului A 35392 - Alte creane privind bugetul statului P 354 - Dividende de plat A 355 - Debitori diveri A 3551 - Depozite de garanii vrsate A 35511 - Depozite aferente operaiunilor pe pieele organizate de instrumente financiare derivate A 35512 - Depozite aferente altor operaiuni cu instrumente financiare derivate A 35516 - Alte depozite A 3552 - Debitori din avansuri spre decontare A 3556 - Ali debitori diveri A 3557 - Creane ataate P 356 - Creditori diveri P 3561 - Depozite de garanii pentru leasing P 3562 - Alte depozite de garanii primite P 3566 - Ali creditori diveri subsidies 35349 Other amounts received as subsidies 3536 - Other taxes and similar amounts 3538 - Special funds - taxes and similar accounts 3539 - Other debts and claims related to state budget 35391 - Other debts related to state budget 35392 - Other claims related to state budget 354 - Dividends payable Group 33 - Settlement accounts for securities transactions 331 - Other banks accounts 332 - Accounts of investment fund management companies 333 - Accounts of brokerage houses 334 - Accounts of other financial institutions 335 - Customers accounts 336 - Other settlement accounts for securities transactions 3361 - Other amounts payable for securities transactions 3362 - Other amounts receivable for securities transactions 337 - Attached claims and debts 3371 - Accrued interest receivable 3372 Accrued interest payable Group 34 - In-house settlements 341 - In-house settlements Group 35 - Debtors and creditors 351 - Personnel and related accounts 3511 - Wages and salaries payable 3512 - Social support payable 3513 - Profit share payable to employees 3514 - Treasury advances paid to employees 3515 - Wages and salaries uncollected by employees 3516 - Retention from salaries payable to third parties 3519 - Other employee related debts and claims 35191 - Other employee related debts 35192 - Other employee related claims 352 - Social security and related accounts 3521 - Social security 35211 - Companys contribution to social security 35212 - Employees contribution to pension fund 35213 Employees contribution to medical social insurance 35214 Employers contribution to medical social insurance 3522 - Unemployment fund 35221 - Companys contribution to unemployment fund 35222 - Employees contribution to unemployment fund 3526 - Other social debts and claims 35261 - Other social debts 35262 - Other social claims 353 - Amounts payable to the State budget and other similar accounts 3531 - Tax on profit payable 3532 - Value added tax 35323 - VAT payable 35324 - VAT receivable 35326 - VAT deductible 35327 - VAT collected 35328 - VAT to be regularized 3533 - Salary taxes 3534 - Subsidies receivable 35341 Government subsidies 35342 Irredeemable loans representing 325 - Bonds 3251 - Bonds 3257 - Accrued interest payable 326 - Other securities related debts 3261 - Other securities related debts 3267 - Accrued interest payable

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Chart of accounts for Bank Institutions


P 3567 - Datorii ataate B 357 - Decontri din operaiuni n asocieri n participaie A 3571 - Creane din operaiuni n asocieri n participaie P 3572 - Datorii din operaiuni n asocieri n participaie P 358 - mprumuturi primite de la acionari i alte mprumuturi P 3581 - mprumuturi primite de la acionari P 3582 - Alte mprumuturi P 3587 - Datorii ataate Grupa 36 - Conturi de stocuri A 361 - Valori din aur, metale i pietre preioase A 362 - Materiale A 363 - Materiale de natura obiectelor de inventar A 365 - Stocuri aflate la teri A 367 - Alte stocuri i asimilate A 368 - Alte bunuri diverse Grupa 37 - Conturi de regularizare A 371 - Valori primite la ncasare B 372 - Conturi de ajustare B 3721 - Poziie de schimb B 3722 - Contravaloarea poziiei de schimb B 3723 - Conturi de ajustare devize B 3729 - Conturi de ajustare privind alte elemente din afara bilanului B 373 - Conturi de diferene B 3731 - Diferene privind devizele B 3732 - Diferene privind vnzrile de titluri cu posibilitate de rscumprare B 3739 - Alte conturi de diferene A 374 - Cheltuieli de repartizat A 3741 - Prime de emisiune privind titlurile cu venit fix A 3742 - Prime de rambursare privind titlurile cu venit fix A 3749 - Alte cheltuieli de repartizat A 375 - Cheltuieli nregistrate n avans P 376 - Venituri nregistrate n avans P 377 - Cheltuieli de pltit A 378 - Venituri de primit B 379 - Alte conturi de regularizare B 3791 - Conturi de regularizare privind instrumentele de acoperire B 3799 - Alte conturi de regularizare Grupa 38 - Creane restante i ndoielnice A 381 - Creane restante A 3811 - Creane restante A 3812 - Dobnzi restante A 3817 - Creane ataate A 382 - Creane ndoielnice A 3821 - Creane ndoielnice A 3822 - Dobnzi ndoielnice A 3827 - Creane ataate Grupa 39 Ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse P 391 Ajustari pentru deprecierea titlurilor P 3911 - Ajustari pentru deprecierea titlurilor de plasament P 39111 - Ajustari pentru deprecierea efectelor publice i a altor valori asimilate P 39112 - Ajustari pentru deprecierea obligaiunilor i a altor titluri cu venit fix P 39113 - Ajustari pentru deprecierea aciunilor i a altor titluri cu venit variabil P 3912 - Ajustari pentru deprecierea titlurilor de investiii P 39121 - Ajustari pentru deprecierea efectelor publice i a altor valori asimilate P 39122 - Ajustari pentru deprecierea obligaiunilor i a altor titluri cu venit fix P 393 - Ajustari pentru deprecierea stocurilor P 399 - Ajustari pentru deprecierea creantelor din operatiuni cu titluri si operatiuni diverse 355 - Sundry debtors 3551 - Deposits for paid guarantees 35511 Deposits related to organized operations on derivatives market 35512 Deposits related to other derivatives operations 35516 Other deposits 3552 - Debtors from treasury advances 3556 - Other sundry debtors 3557 - Accrued interest receivable 356 - Sundry creditors 3561 - Guarantee deposits for leasing and simple rent 3562 Other guarantee deposits 3566 - Other sundry creditors 3567 - Accrued interest payable 357 Settlements related to joint venture operations 3571 Claims from joint venture operations 3572 Debts from joint venture operations 358 Loans received from shareholders/associates 3581 Loans received from shareholders 3582 Other loans 3587 - Accrued interest payable Group 36 - Inventories accounts 361 - Valuables (gold, precious metals and stones) 362 - Materials 363 Materials treated like inventory objects 365 - Inventories held by third parties 367 - Other inventories 368 Other sundry goods Group 37- Prepaid expenses, deferred income and similar accounts 371 - Amounts to be received 372 - Adjustment accounts 3721 - Foreign exchange position 3722 - Lei value of FX position 3723 - Adjustment accounts for hard currencies 3729 - Adjustment accounts related to off-balance sheet items 373 - Differences 3731 - Differences related to hard currencies 3732 - Differences related to sales of optional redemption securities 3739 - Other differences accounts 374 - Deferred expenditure 3741 - Premium on issue of fixed income securities 3742 - Premium on redemption of fixed income securities 3749 - Other deferred expenses 375 - Prepaid expenses 376 - Deferred income 377 - Expenses payable 378 - Income receivable 379 - Other adjustment accounts 3791 Adjustment accounts related to derivatives 3792 Other adjustment accounts Group 38 - Overdue and doubtful receivables 381 - Overdue receivables 3811 - Overdue receivables 3812 - Interest overdue 3817 Accrued interest receivable 382 - Doubtful receivables 3821 - Doubtful receivables 3822 - Doubtful interest 3827 - Accrued interest receivable Group 39 Adjustments for impairment related to securities and sundry operations 391 - Adjustment for impairment of securities 3911 - Adjustment for impairment of short term placement securities 39111 - Adjustment for impairment of securities issued by public authorities 39112 - Adjustment for impairment of bonds

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Chart of accounts for Bank Institutions


and other fixed income securities 39113 - Adjustment for impairment of shares and other variable income securities 39114 - Adjustment for impairment of banks own shares 3912 - Adjustment for impairment of investments 39121 - Adjustment for impairment of securities issued by public authorities 39122 - Adjustment for impairment of bonds and other fixed income securities 393 - Adjustment for impairment of inventories 399 - Adjustment for impairment of overdue and doubtful receivables CLASA 4 - VALORI IMOBILIZATE Grupa 40 - Credite subordonate A 401 - Credite subordonate la termen A 402 - Credite subordonate pe durat nedeterminat A 407 - Creane ataate Grupa 41 - Pri n cadrul societilor comerciale legate, titluri de participare i titluri ale activitii de portofoliu A 411 - Pri n societile comerciale legate A 4111 - Pri n instituii de credit A 4112 - Pri n societi cu caracter financiar A 4113 - Pri n alte societi cu caracter nefinanciar A 412 - Titluri de participare A 4121 - Titluri de participare la instituiile de credit A 4122 - Titluri de participare la societi cu caracter financiar A 4123 - Titluri de participare la alte societi cu caracter nefinanciar A 413 - Titluri ale activitii de portofoliu A 415 - Titluri date cu mprumut A 417 - Creane ataate P 418 - Vrsminte de efectuat pentru pri n societi comerciale legate, pentru titluri de participare i pentru titluri ale activitii de portofoliu Grupa 42 - Dotri pentru unitile proprii din strintate A 421 - Dotri pentru unitile proprii din strintate Grupa 43 - Imobilizri n curs i avansuri acordate pentru imobilizri A 431 - Imobilizri necorporale n curs A 432 - Imobilizri corporale n curs A 4321 - Amenajri de terenuri i construcii A 4322 - Instalaii tehnice i maini A 4323 - Alte imobilizri corporale A 433 - Avansuri acordate pentru imobilizri necorporale A 434 - Avansuri acordate pentru imobilizri corporale A 4341 - Avansuri acordate pentru terenuri i construcii A 4342 - Avansuri acordate pentru instalaii tehnice i maini A 4343 - Avansuri acordate pentru alte imobilizri corporale Grupa 44 - Imobilizri necorporale i corporale A 441 - Imobilizri necorporale B 4411 - Fondul comercial A 4412 - Cheltuieli de constituire A 4419 - Alte imobilizri necorporale A 442 - Imobilizri corporale A 4421 - Terenuri i amenajri de terenuri A 44211 - Terenuri A 44212 - Amenajri de terenuri A 4422 - Construcii A 4423 - Instalaii tehnice i mijloace de transport A 44231 - Echipamente tehnologice (maini, utilaje i instalaii de lucru) A 44232 - Aparate i instalaii de msurare, control i reglare A 44233 - Mijloace de transport A 4424 - Mobilier, aparatur birotic, echipamente de protecie a valorilor umane i materiale i alte active corporale Grupa 46 - Amortizri privind imobilizrile and 4th Class - NON-CURRENT ASSETS Group 40 - Subordinated loans 401 - Term subordinated loans 402 - Subordinated loans with undetermined maturity 407 - Accrued interest receivable Group 41 - Investments in subsidiaries and associated companies and portfolio investments 411 - Investments in subsidiaries and associated companies 4111 - Investments in banks 4112 - Investments in financial institutions 4113 - Investments in non-financial institutions 412 - Long term investments 4121 - Long term investments in banks 4122 - Long term investments in financial institutions 4123 - Long term investments in non-financial institutions 413 - Portfolio investments 414 - Foreign exchange differences 415 - Lent securities 417 - Accrued income 418 - Amounts payable for investments in subsidiaries and associated companies, for long term investments and portfolio investments Group 42 - Endowments of subsidiaries abroad 421 - Endowments of subsidiaries abroad Group 43 - Fixed assets under construction and advances for assets 431 - Intangible assets under construction 432 - Tangible assets under construction 4321 Land improvements and constructions 4322 Technical equipments and machinery 4323 Other tangible assets 433 Advances for intangibles assets 434 Advances for tangible assets 4341 Advances for land improvements and constructions 4342 Advances for technical equipments and machinery 4343 Advances for other tangible assets Group 44 - Fixed assets used in operating activity 441 - Intangible assets used in operating activity 4411 Goodwill 4412 - Formation expenses 4419 - Other intangible assets related to operating activity 442 - Tangible assets used in operating activity 4421 - Freehold land and land improvements 44211 - Freehold land 44212 - Land improvements 4422 Constructions 4423 Technical equipment and transport facilities 44231 Technological equipments (plant and machinery) 44232 - Measurement, control and adjustment instruments 44233 Transport facilities 4424 Furniture, office equipment, protection equipment other tangible assets

Group 46 - Depreciation of fixed assets 461 - Depreciation of fixed assets 4611 - Depreciation of intangible assets

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Chart of accounts for Bank Institutions


P 461 - Amortizri privind imobilizrile necorporale i corporale P 4611 - Amortizarea imobilizrilor necorporale P 46111 - Amortizarea fondului comercial P 46112 - Amortizarea cheltuielilor de constituire P 46119 - Amortizarea altor imobilizri necorporale P 4612 - Amortizarea imobilizrilor corporale P 46121 - Amortizarea amenajrilor de terenuri P 46122 - Amortizarea construciilor P 46123 - Amortizarea instalaiilor tehnice i mijloacelor de transport P 46124 - Amortizarea altor active corporale Grupa 47 - Leasing financiar A 471 - Creane din operaiuni de leasing financiar A 4711 - Creane din operaiuni de leasing financiar cu imobilizri necorporale A 4712 - Creane din operaiuni de leasing financiar cu imobilizri corporale A 4717 - Creane ataate P 472 - Datorii din operaiuni de leasing financiar P 4721 - Datorii din operaiuni de leasing financiar cu imobilizri necorporale P 4722 - Datorii din operaiuni de leasing financiar cu imobilizri corporale P 4727 - Datorii ataate Grupa 48 - Creane restante i ndoielnice A 481 - Creane restante A 4811 - Creane restante A 4812 - Dobnzi restante A 4817 - Creane ataate A 482 - Creane ndoielnice A 4821 - Creane ndoielnice A 4822 - Dobnzi ndoielnice A 4827 - Creane ataate Grupa 49 Ajustari pentru deprecierea valorilor imobilizate P 491 Ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu P 492 - Ajustari pentru deprecierea imobilizrilor P 4921 - Ajustari pentru deprecierea imobilizrilor n curs P 49211 - Ajustari pentru deprecierea imobilizrilor necorporale n curs P 49212 - Ajustari pentru deprecierea imobilizrilor corporale n curs P 4922 - Ajustari pentru deprecierea imobilizrilor necorporale P 49221 - Ajustari pentru deprecierea fondului comercial P 49222 - Ajustari pentru deprecierea altor imobilizri necorporale P 4923 - Ajustari pentru deprecierea imobilizrilor corporale P 49231 - Ajustari pentru deprecierea terenurilor i amenajrilor de terenuri P 49232 - Ajustari pentru deprecierea construciilor P 49233 - Ajustari pentru deprecierea instalaiilor tehnice i mijloacelor de transport P 49234 - Ajustari pentru deprecierea altor active corporale fixed 46111 - Depreciation of goodwill 46112 - Depreciation of formation expenses 46119 - Depreciation of other intangible assets 4612 - Depreciation of tangible assets 46121 - Depreciation of land improvement 46122 - Depreciation of constructions 46123 - Depreciation of technical equipment and transport facilities 46124 - Depreciation of other tangible assets Group 47 Financial leasing 471 Claims from financial leasing operations 4711 - Claims from financial leasing operations with intangible assets 4712 - Claims from financial leasing operations with tangible assets 4717 - Accrued interest receivable 472 Debts from financial leasing operations 4721 - Debts from financial leasing operations with intangible assets 4722 - Debts from financial leasing operations with tangible assets 4723 - Accrued interest payable Group 48 - Overdue and doubtful receivables 481 - Overdue receivables 4811 - Overdue receivables 4812 - Interest overdue 4817 - Accrued income 482 - Doubtful receivables 4821 - Doubtful receivables 4822 - Doubtful interest 4827 - Accrued income Group 49 Adjustments for impairment of non-current assets 491 Adjustments for impairment of investments in subsidiaries and associated companies and portfolio investments 492 - Adjustments for impairment of fixed assets 4921 - Adjustments for impairment of fixed assets in progress 49211 - Adjustments for impairment of intangible assets in progress 49212 - Adjustments for impairment of tangible assets in progress 4922 - Adjustments for impairment of operating intangible fixed assets 49221 - Adjustments for impairment of goodwill 49222 - Adjustments for impairment of other intangible fixed assets 4923 Adjustments for impairment of operating tangible assets 49231 Adjustments for impairment of freehold land and land improvements 49232 Adjustments for impairment of constructions 49233 Adjustments for impairment of technical equipment and transport facilities 49234 Adjustments for impairment of other tangible fixed assets 493 - Adjustments for impairment of claims related to leasing operations P 493 - Ajustari pentru deprecierea creanelor aferente operaiunilor de leasing financiar P 499 - Ajustari pentru deprecierea creanelor aferente valorilor imobilizate CLASA 5 - CAPITALURI PROPRII, ASIMILATE I PROVIZIOANE Grupa 50 - Capital P 501 - Capital social P 5011 - Capital subscris nevrsat P 5012 - Capital subscris vrsat P 502 - Elemente asimilate capitalului A 503 - Aciuni proprii B 508 - Acionari sau asociai Grupa 51 - Prime de capital i rezerve 5th Class - SHAREHOLDERS EQUITY AND PROVISIONS Group 50 - Capital 501 - Share capital 5011 - Subscribed and not paid in share capital 5012 - Subscribed and paid in share capital 502 - Other capital 503 Own shares 508 - Shareholders/associates Group 51 - Share premium and reserves 499 - Adjustments for impairment non-current assets receivables

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Chart of accounts for Bank Institutions


P 511 - Prime de capital P 5111 - Prime de emisiune P 5112 - Prime de fuziune P 5113 - Prime de aport P 5114 - Prime de divizare P 5115 - Prime de conversie a obligaiunilor n aciuni P 5119 - Alte prime P 512 - Rezerve legale P 5121 - Rezerve legale din profitul determinat nainte de deducerea impozitului pe profit P 5122 - Rezerve legale din profitul determinat dup deducerea impozitului pe profit P 513 - Rezerve statutare sau contractuale P 514 - Rezerve pentru riscuri bancare P 5141 - Rezerva general pentru riscul de credit din profitul determinat nainte de deducerea impozitului pe profit P 5142 - Rezerva general pentru riscul de credit din profitul determinat dup deducerea impozitului pe profit P 5143 - Rezerva reprezentnd fondul pentru riscuri bancare generale P 516 - Rezerve din reevaluare P 5161 - Rezerve din reevaluri dispuse prin acte normative P 5169 - Alte rezerve din reevaluri B 519 - Alte rezerve Grupa 53 - Datorii subordonate P 531 - Datorii subordonate la termen P 5311 - Titluri subordonate la termen P 5312 - mprumuturi subordonate la termen P 532 - Datorii subordonate pe durat nedeterminat P 5321 - Titluri subordonate pe durat nedeterminat P 5322 - mprumuturi subordonate pe durat nedeterminat P 537 - Datorii ataate Grupa 54 - Subvenii pentru investiii P 541 - Subvenii pentru investiii P 5411 - Subvenii guvernamentale pentru investiii P 5412 - mprumuturi nerambursabile cu caracter de subvenii pentru investiii P 5413 - Donaii pentru investiii P 5414 - Plusuri de inventar de natura imobilizrilor P 5419 - Alte sume primite cu caracter de subvenii pentru investiii Grupa 55 - Provizioane P 551 - Provizioane pentru riscuri de executare a angajamentelor prin semntur P 552 - Provizioane pentru faciliti acordate personalului P 553 - Provizioane pentru riscuri de ar P 554 - Provizioane pentru restructurare P 555 - Provizioane pentru dezafectarea imobilizrilor corporale i alte aciuni similare legate de acestea P 556 - Provizioane pentru impozite P 559 - Alte provizioane Grupa 58 - Rezultatul reportat B 581 - Rezultatul reportat B 5811 - Rezultatul reportat reprezentnd profitul nerepartizat, respectiv pierderea neacoperit B 5812 - Rezultatul reportat provenit din adoptarea pentru prima dat a IAS, mai puin IAS 29 B 5814 - Rezultatul reportat provenit din corectarea erorilor contabile B 5815 - Rezultatul reportat reprezentnd surplusul realizat din rezerve din reevaluare B 5816 - Rezultatul reportat provenit din trecerea la aplicarea Reglementrilor contabile conforme cu directivele europene Grupa 59 - Rezultatul exerciiului financiar B 591 - Profit sau pierdere A 592 - Repartizarea profitului Group 55 - Provisions 551 - Provisions for risk of execution of commitments by signature 552 - Provisions for facilities granted to personnel 553 - Provisions for country risk 554 Provisions for reorganization 555 Provisions for tangible fixed assets took off from use and other similar actions related to these 556 Provisions for taxes 559 - Other provisions Group 58 - Retained earnings 581 - Retained earnings profit, time of errors 5811 Retained earnings, represented undistributed respectively non recovered loss 5812 Retained earnings from application for the first IAS (without IAS 29) 5814 Retained earnings from correction of fundamental 511 - Share premium 5111 - Share premium account 5112 Merger premium 5113 Contribution premium 5114 Split-off premium 5115 - Conversion premium 5119 - Other premiums 512 - Legal reserve 5121 - Legal reserve created from gross profit 5122 - Legal reserve created from net profit 513 Statutory and contractual capital reserves 514 - General reserve for lending risk 5141 - General reserve for lending risk created from gross profit 5142 - General reserve for lending risk created from net profit 5143 Reserve represented by general banking risks fund 516 Reserves from revaluation 5161 Reserves from revaluation enjoined by the normative documents 5169 Other reserves from revaluation 519 - Other reserves Group 53 - Subordinated debts 531 - Subordinated debts on term 5311 - Subordinated debentures on term 5312 - Subordinated borrowings 532 - Subordinated debts with undetermined maturity 5321 - Subordinated debentures with undetermined maturity 5322 - Subordinated borrowings with undetermined maturity 537 - Accrued interest payable Group 54 - Subsidies and public funds allocated 541 - Investment subsidies 5411 Government investment subsidies 5412 Irredeemable loans representing investment subsidies 5413 Donations for investments 5414 Tangible assets inventory surplus 5419 Other amounts received as investment subsidies

5815 Retained earnings represented the surplus from reserves from revaluation 5816 Retained earnings from the first application of Accounting regulations in accordance with the 4th UE Directive Group 59 Result of the period 591 - Profit or loss for period 592 - Profit appropriation

CLASA 6 - CHELTUIELI

6th Class - EXPENSES ACCOUNTS

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Chart of accounts for Bank Institutions

Grupa 60 - Cheltuieli de exploatare A 601 - Cheltuieli cu operaiunile de trezorerie i operaiunile interbancare A 6011 - Dobnzi la Banca Naional a Romniei A 6012 - Dobnzi la conturile de corespondent A 6013 - Dobnzi la depozitele instituiilor de credit A 60131 - Dobnzi la depozitele la vedere A 60132 - Dobnzi la depozitele la termen A 60133 - Dobnzi la depozitele colaterale A 6014 - Dobnzi la mprumuturile de la instituii de credit A 60141 - Dobnzi la mprumuturile de pe o zi pe alta A 60142 - Dobnzi la mprumuturile la termen A 6015 - Dobnzi la valorile date n pensiune A 60151 - Dobnzi la valorile date n pensiune de pe o zi pe alta A 60152 - Dobnzi la valorile date n pensiune la termen A 6017 - Alte cheltuieli cu dobnzile A 6019 - Comisioane A 602 - Cheltuieli cu operaiunile cu clientela A 6021 - Dobnzi la conturile de factoring A 6022 - Dobnzi la mprumuturile primite de la instituiile financiare A 60221 - Dobnzi la mprumuturile de pe o zi pe alta A 60222 - Dobnzi la mprumuturile la termen A 6023 - Dobnzi la valorile date n pensiune A 60231 - Dobnzi la valorile date n pensiune de pe o zi pe alta A 60232 - Dobnzi la valorile date n pensiune la termen A 6024 - Dobnzi la conturile curente A 6025 - Dobnzi la conturile de depozite A 60251 - Dobnzi la depozitele la vedere A 60252 - Dobnzi la depozitele la termen A 60253 - Dobnzi la depozitele colaterale A 6026 - Dobnzi la certificatele de depozit, carnetele i libretele de economii A 6027 - Alte cheltuieli cu dobnzile A 6029 - Comisioane A 603 - Cheltuieli pentru operaiunile cu titluri A 6031 - Dobnzi la titlurile date n pensiune livrat A 6032 - Pierderi la titlurile de tranzacie A 60321 - Pierderi din reevaluri i cesiune A 60322 - Costuri de tranzacionare A 6033 - Pierderi din cesiunea titlurilor de plasament A 6034 - Cheltuieli cu titlurile de investiii A 60341 - Cheltuieli cu amortizarea primelor A 60342 - Pierderi din cesiune A 6036 - Cheltuieli privind datorii constituite prin titluri A 60361 - Dobnzi privind titlurile de pia interbancar A 60362 - Dobnzi privind titlurile de creane negociabile A 60363 - Dobnzi privind obligaiunile A 60369 - Alte cheltuieli privind datoriile constituite prin titluri A 6037 - Cheltuieli diverse privind operaiunile cu titluri A 6039 - Comisioane A 604 - Cheltuieli cu operaiunile de leasing A 6041 - Dobnzi aferente datoriilor din operaiuni de leasing financiar A 6042 - Cheltuieli cu chiriile A 6049 - Comisioane A 605 - Cheltuieli privind datoriile subordonate A 6051 - Cheltuieli privind datoriile subordonate la termen A 6052 - Cheltuieli privind datoriile subordonate pe durat nedeterminat A 6059 - Comisioane A 606 - Cheltuieli privind operaiunile de schimb

Group 60- Operating expenses 601 - Money market and treasury operations expenses 6011 - Interest paid to National Bank of Romania 6012 - Interest on correspondent accounts interest 6013 - Interest on other banks deposits 60131 - Interest on sight deposits 60132 - Interest on term deposits 60133 - Interest on collateral deposits 6014 - Interest on loans from other banks 60141 - Interest on over-night loans 60142 - Interest on term loans 60143 - Interest on financial loans 6015 - Interest related to loans received, secured with securities 60151 - Interest related to loans over-night 60152 - Interest related to loans on term 6017 - Other interest expenses 6019 Commissions 602 - Customer transactions expenses 6021 - Interest on factoring accounts 6022 - Interest on loans from financial customers 60221 - Interest related to over-night loans 60222 - Interest related to term loans 6023 - Interest related to loans received, secured with securities 60231 - Interest related to loans received overnight, secured with securities 60232 - Interest related to loans received on term, secured with securities 6024 - Interest on current accounts 6025 - Interest on deposit accounts 60251 - Interest on sight deposits 60252 - Interest on term deposits 60253 - Interest on collateral deposits 6026 - Interest on certificates of deposit, passbooks and savings book 6027 - Other interest expenses 6029 - Commissions 603 - Expenses related to securities operations 6031 - Interest related to loans received, secured with securities 6032 - Losses from transaction securities 60321 Losses from revaluations and disposals 60322 Transactional costs 6033 Losses from short term placements disposals 6034 - Investment securities expenses 60341 - Premium depreciation expense 60342 Losses from disposals 6036 - Expenses related to debentures 60361 - Interest related to money market securities 60362 - Interest related to negotiable debentures 60363 - Interest related to bonds 60369 - Other expenses related to debentures 6037 - Sundry expenditures related to securities operations 6039 - Commissions

604 Expenses related to leasing operations 6041 Interests payable related to financial leasing operations 6042 Expenses with rent operations 6049 Commissions 605 - Expenses related to subordinated debts and allocated public funds 6051 - Expenses related to subordinated debts on term 6052 - Expenses related to subordinated debts with undetermined maturity 6059 - Commissions

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Chart of accounts for Bank Institutions


A 6061 - Cheltuieli din diferene de curs valutar aferente tranzaciilor n valut A 6069 - Comisioane A 607 - Cheltuieli privind operaiunile n afara bilanului i operaiunile cu instrumente financiare derivate A 6071 - Cheltuieli cu angajamentele de finanare A 60711 - Cheltuieli cu angajamentele de finanare primite de la instituii de credit A 60712 - Cheltuieli cu angajamentele de finanare primite de la clientel A 6072 - Cheltuieli cu angajamentele de garanie A 60721 - Cheltuieli cu angajamentele de garanie primite de la instituii de credit A 60722 - Cheltuieli cu angajamentele de garanie primite de la clientel A 6074 - Cheltuieli privind operaiunile cu instrumente financiare derivate A 60741 - Cheltuieli privind operaiunile cu instrumente financiare derivate de curs de schimb A 60742 - Cheltuieli privind operaiunile cu instrumente financiare derivate de rat a dobnzii A 60743 - Cheltuieli privind operaiunile cu instrumente financiare derivate pe aciuni i indici bursieri A 60744 - Cheltuieli privind operaiunile cu alte instrumente financiare derivate A 60747 - Cheltuieli cu dobnzile aferente instrumentelor financiare derivate A 60749 - Costuri de tranzacionare A 6075 - Cheltuieli cu instrumentele de acoperire A 6077 - Cheltuieli cu alte angajamente primite A 608 - Cheltuieli cu prestaiile de servicii financiare A 6081 - Cheltuieli cu mijloacele de plat A 6087 - Alte cheltuieli cu prestaiile de servicii financiare A 609 - Alte cheltuieli de exploatare A 6092 - Cota-parte privind activitile i activele controlate n comun A 6093 - Venituri retrocedate privind activitile i activele controlate n comun A 6099 - Cheltuieli diverse de exploatare Grupa 61 - Cheltuieli cu personalul A 611 - Cheltuieli cu salariile personalului A 612 - Cheltuieli privind asigurrile i protecia social A 6121 - Contribuia unitii la asigurrile sociale A 6122 - Contribuia unitii pentru ajutorul de omaj A 6123 - Contribuia angajatorului pentru asigurrile sociale de sntate A 6127 - Alte cheltuieli privind asigurrile i protecia social A 613 - Cheltuieli cu tichetele de mas acordate salariailor A 617 - Alte cheltuieli privind personalul Grupa 62 - Cheltuieli cu alte impozite, taxe i vrsminte asimilate A 621 - Cheltuieli cu alte impozite, taxe i vrsminte asimilate Grupa 63 - Cheltuieli cu materialele, lucrrile i serviciile executate de teri A 631 - Cheltuieli cu materialele A 6311 - Cheltuieli cu materialele consumabile A 6312 - Cheltuieli privind combustibilii A 6313 - Cheltuieli privind piesele de schimb A 6317 - Cheltuieli privind alte materiale A 632 - Cheltuieli privind materialele de natura obiectelor de inventar A 633 - Cheltuieli privind alte stocuri A 634 - Cheltuieli cu lucrrile i serviciile executate de teri A 6341 - Cheltuieli de ntreinere i reparaii A 6342 - Cheltuieli privind energia i apa A 6343 - Cheltuieli potale i taxe de telecomunicaii A 6344 - Cheltuieli cu colaboratorii i de intermediere A 6345 - Cheltuieli cu deplasri, detari, transferri i transportul personalului i bunurilor A 6347 - Alte cheltuieli cu lucrrile i serviciile executate de teri A 63471 - Cheltuieli cu primele de asigurare Group 62 Taxes, duties and similar payments 627 - Other taxes, duties and similar payments Group 63 - Materials and third party services 631 - Purchases of materials 6311 - Consumables 6312 - Fuel 6313 - Spare parts 6317 - Purchases of other materials 632 - Purchases of materials treated like inventory objects 633 - Purchases of other inventories 634 - Third party services 6341 - Maintenance and repair 6342 - Electricity, heating and water 6343 - Postage and telecommunication 6344 - Civil contract staff and commission expenses 6345 - Travel and transport of personnel expenses 6347 - Other third party services 63471 - Insurance expenses 63472 - Royalties and rental expenses 63479 - Other expenses 6075 Expenses with hedging instruments 6077 Expenses with other commitments received 608 - Expenses with financial services 6081 - Expenses related to bank transfers 6087 - Other expenses with financial services 609 - Other bank operating expenses 6092 - Prorate of expenses incurred in banking activities shared with third parties 6093 - Transfers of revenues obtained front banking activities shared with third parties 6099 - Sundry bank operating expenses Group 61 - Personnel expenses 611 - Wages and salaries 612 - Social security charges 6121 - Company contribution to social security 6122 - Company contribution to unemployment fund 6123 Employers contribution to medical social insures 6127 - Other social security charges 613 Expenses with lunch tickets granted to personnel 617 - Other personnel expenses 606 - Expenses related to foreign exchange operations 6061 Expenses from exchange rate differences related to currency transactions 6069 - Commissions 607 - Expenses related to off-balance sheet operations and derivatives operations 6071 - Expenses with financing commitments 60711 - Expenses with financing commitments received from other banks 60712 - Expenses with financing commitments received from customers 6072 - Expenses with guarantee commitments 60721 - Expenses with guarantee commitments received from other banks 60722 - Expenses with guarantee commitments received from customers 6074 Expenses related to derivatives operations operations operations operations 60741 Expenses related to derivatives for foreign exchange rate 60742 Expenses related to derivatives for interest rate 60743 Expenses related to derivatives for shares and quotations 60744 Expenses related to other derivatives operations 60747 Expenses with interests related to derivatives operations 60749 Transactional costs

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Chart of accounts for Bank Institutions


A 63472 - Cheltuieli cu redevenele privind concesiunile A 63479 - Alte cheltuieli A 635 - Cheltuieli de protocol, reclam i publicitate Grupa 64 -Cheltuieli diverse de exploatare A 641 - Cota - parte din cheltuielile sediului social A 644 - Cheltuieli din reevaluarea imobilizrilor corporale A 645 - Pierderi din cedarea prilor n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu A 646 - Pierderi din cedarea i casarea imobilizrilor corporale i necorporale A 6461 - Pierderi din cedarea i casarea imobilizrilor corporale A 6462 - Pierderi din cedarea i casarea imobilizrilor necorporale A 649 - Alte cheltuieli diverse de exploatare A 6491 - Despgubiri, amenzi i penaliti A 6492 - Donaii i subvenii acordate A 6493 - Cheltuieli privind sponsorizrile A 6494 - Pierderi din debitori diveri A 6495 - Dobnzi la mprumuturile primite de la acionari i la alte mprumuturi A 64951 - Dobnzi la mprumuturile primite de la acionari A 64952 - Dobnzi la alte mprumuturi primite A 6497 - Alte cheltuieli diverse de exploatare Grupa 65 - Cheltuieli cu amortizrile privind imobilizrile necorporale i corporale A 651 - Cheltuieli cu amortizrile imobilizrilor necorporale A 652 - Cheltuieli cu amortizrile imobilizrilor corporale Grupa 66 - Cheltuieli cu ajustari pentru depreciere, provizioane i pierderi din creane nerecuperabile A 661 - Cheltuieli cu ajustari pentru deprecierea creanelor din operaiuni interbancare A 6611 - Cheltuieli cu ajustari pentru deprecierea creditelor A 6612 - Cheltuieli cu ajustari pentru deprecierea dobnzilor A 662 - Cheltuieli cu ajustari pentru deprecierea creanelor din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit A 6621 - Cheltuieli cu ajustari pentru deprecierea creditelor A 6622 - Cheltuieli cu ajustari pentru deprecierea dobnzilor A 663 - Cheltuieli cu ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse A 6631 - Cheltuieli cu ajustari pentru deprecierea titlurilor A 66311 - Cheltuieli cu ajustari pentru deprecierea titlurilor de plasament A 66312 - Cheltuieli cu ajustari pentru deprecierea titlurilor de investiii A 6633 - Cheltuieli cu ajustari pentru deprecierea stocurilor A 6637 - Cheltuieli cu ajustari pentru deprecierea creanelor din operatiuni cu titluri si operatiuni diverse A 664 - Cheltuieli cu ajustari pentru deprecierea valorilor imobilizate A 6641 - Cheltuieli cu ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu A 6642 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor A 66421 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor n curs A 66422 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor necorporale A 66423 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor corporale A 6643 - Cheltuieli cu ajustari pentru operaiunile de leasing financiar A 6647 - Cheltuieli cu ajustari pentru deprecierea creanelor aferente valorilor imobilizate A 665 - Cheltuieli cu provizioane A 6651 - Cheltuieli cu provizioane pentru riscuri de executare a angajamentelor prin semntur A 6652 - Cheltuieli cu provizioane pentru faciliti

635 - Advertising, promotion and entertaining Group 64- Sundry operating expenses 641 - Prorate of headquarters expenses 644 Expenses for non-current assets revaluation 645 Losses form disposals of investments in subsidiaries and associated companies, long term investments and portfolio investments 646 - Loss on sales and disposals of non-current assets 6461 - Loss on sales and disposals of tangible assets 6462 - Loss on sales and disposals of intangible assets 649 - Other sundry operating expenses 6491 Compensation, fines and penalties 6492 Donations and subvention granted 6493 Expenses related to sponsorship 6494 Losses with sundry debtors 6495 Interests related to loans received from shareholders and other loans 64951 - Interests related to loans received from shareholders 64952 Interests related to other loans 6497 Other sundry operating expenses Group 65 - Depreciation expense related to intangible and tangible non-current assets 651 - Depreciation expense related to intangible assets 652 - Depreciation expense related to tangible assets Group 66 Expenses with adjustments for impairment, provisions and losses on unrecoverable amounts 661 Impairment losses for money market operations receivables 6611 - Impairment losses expense for principal 6612 - Impairment losses expense for interest 662 - Impairment losses for customer operations receivables 6621 - Impairment losses for principal 6622 - Impairment losses for interest 663 - Impairment losses for securities and sundry operations 6631 - Impairment losses for depreciation of securities 66311 - Impairment losses for depreciation of short term placement securities 66312 - Impairment losses for investments 6633 - Impairment losses for depreciation of inventories 6637- Impairment losses for overdue and doubtful receivables

664 - Impairment losses for non-current assets 6641 - Impairment losses for depreciation of investments in subsidiaries and associated companies and portfolio investments 6642 - Impairment losses for temporary depreciation of fixes assets 66421 - Impairment losses for temporary depreciation of fixed assets in progress 66422 - Impairment losses for temporary depreciation of fixed assets for operating activity 66423 - Impairment losses for temporary depreciation of fixed assets used in non-banking activities 6643 Impairment losses for financial leasing operations 6647 - Impairment losses for overdue and doubtful receivables

665 Provisions expenses 6651 - Provision expense for risk of execution of commitments by signature 6652 - Provision expense for facilities granted to personnel 6653 - Provision expense for country risk 6654 Provision expense for reorganization 6656 Provision expense for taxes 6657 Other provision expense

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Chart of accounts for Bank Institutions


acordate personalului A 6653 - Cheltuieli cu provizioane pentru risc de ar A 6654 - Cheltuieli cu provizioane pentru restructurare A 6656 - Cheltuieli cu provizioane pentru impozite A 6657 - Cheltuieli cu alte provizioane A 667 - Pierderi din creane nerecuperabile acoperite cu provizioane A 668 - Pierderi din creane nerecuperabile neacoperite cu provizioane Grupa 67 - Cheltuieli extraordinare A 671 - Cheltuieli privind calamitile i alte evenimente similare Grupa 69 - Cheltuieli cu impozitul pe profit i alte impozite A 691 - Cheltuieli cu impozitul pe profit A 699 - Alte cheltuieli cu impozitele care nu apar n elementele de mai sus CLASA 7 - VENITURI Grupa 70 - Venituri din activitatea de exploatare P 701 - Venituri din operaiunile de trezorerie i operaiunile interbancare P 7011 - Dobnzi de la Banca Naional a Romniei P 7012 - Dobnzi de la conturile de corespondent P 7013 - Dobnzi de la conturile de depozite la instituii de credit P 70131 - Dobnzi de la depozitele la vedere P 70132 - Dobnzi de la depozitele la termen P 70133 - Dobnzi de la depozitele colaterale P 7014 - Dobnzi de la creditele acordate instituiilor de credit P 70141 - Dobnzi de la creditele de pe o zi pe alta P 70142 - Dobnzi de la creditele la termen P 7015 - Dobnzi de la valorile primite n pensiune P 70151 - Dobnzi de la valorile primite n pensiune de pe o zi pe alta P 70152 - Dobnzi de la valorile primite n pensiune la termen P 7017 - Alte venituri din dobnzi P 7018 - Dobnzi din creane restante i ndoielnice P 7019 - Comisioane P 702 - Venituri din operaiunile cu clientela P 7021 - Dobnzi de la creane comerciale i credite acordate clientelei P 70211 - Dobnzi de la operaiunile de scont, forfetare i alte creane comerciale P 70212 - Dobnzi de la operaiunile de factoring P 70213 - Dobnzi de la creditele de trezorerie P 70214 - Dobnzi de la creditele de consum i vnzri n rate P 70215 - Dobnzi de la creditele pentru finanarea operaiunilor de comer exterior P 70216 - Dobnzi de la creditele pentru finanarea stocurilor i pentru echipamente P 70217 - Dobnzi de la creditele pentru investiii imobiliare P 70218 - Dobnzi de la alte credite acordate clientelei P 7022 - Dobnzi de la creditele acordate instituiilor financiare P 70221 - Dobnzi de la creditele de pe o zi pe alta P 70222 - Dobnzi de la creditele la termen P 7023 - Dobnzi de la valorile primite n pensiune P 70231 - Dobnzi de la valorile primite n pensiune de pe o zi pe alta P 70232 - Dobnzi de la valorile primite n pensiune la termen P 7024 - Dobnzi de la conturile curente debitoare P 7027 - Alte venituri din dobnzi P 7028 - Dobnzi din creane restante i ndoielnice P 7029 - Comisioane P 703 - Venituri din operaiunile cu titluri P 7031 - Dobnzi de la titlurile primite n pensiune livrat 702 - Customer transactions revenues 7021 - Interest on trade finance and loans granted to customers 70211 - Interest from discount and other trade finance operations 70212 - Interest from factoring operations 70213 - Interest from working capital loans 70214 - Interest from consumer loans and installments sales 70215 Interest from financing foreign trade operations 70216 - Interest from financing inventories and equipment loans 70217 - - Interest from real-estate investments loans 70218 - Interest from other loans granted to customers 7022 - Interest from loans granted to financial customers 70221 - Interest from over-night loans 70222 - Interest from loans on term 7023 - Interest from loans granted, secured with securities 70231 - Interest from loans granted over-night 70232 - Interest from loans granted on term 7024 - Interest from current accounts (on debit balances) 7027 - Other interest revenues 7028 - Interest from overdue and doubtful receivables 7029 - Commissions 703 - Revenues from securities operations 7031 - Interest from loans granted, secured with securities delivered by the borrower 7032 - Revenues front transaction securities 7th Class - REVENUES ACCOUNTS Group 70 - Operating revenues 701 - Money market and treasury operations revenues 7011 - Interest from National Bank of Romania 7012 - Interest on correspondent accounts 7013 - Interest on deposits with other banks 70131 - Interest on sight deposits 70132 - Interest on term deposits 70133 - Interest on collateral deposits 7014 - Interest on loans granted to other banks 70141 - Interest on over-night loans 70142 - Interest on term loans 70143 - Interest on financial loans 7015 - Interest related to loans granted, secured with securities 70151 - Interest related to loans granted overnight 70152 - Interest related to loans granted on term 7017 - Other interest revenues 7018 - Interest from overdue and doubtful receivables 7019 - Commissions 667 - Losses on unrecoverable amounts fully provided for 668 - Losses on unrecoverable amounts not provided for Group 67- Extraordinary expenses 671 - Extraordinary expenses related to natural disasters and similar events Group 69 - Tax on profits 691 - Tax on profits 699 Other expenses with taxes which werent mentioned in the elements above

Page 13 of 18

Chart of accounts for Bank Institutions


P 7032 - Venituri din titlurile de tranzacie P 7033 - Venituri din titlurile de plasament P 70331 - Dobnzi P 70333 - Dividende i venituri asimilate P 70336 - Venituri din cesiune P 7034 - Venituri din titlurile de investiii P 70341 - Dobnzi P 70342 - Venituri din prime P 70343 - Venituri din cesiune P 7036 - Venituri din datorii constituite prin titluri P 7037 - Venituri diverse din operaiunile cu titluri P 7038 - Dobnzi din creane restante i ndoielnice P 7039 - Comisioane P 704 - Venituri din operaiunile de leasing P 7041 - Dobnzi aferente creanelor din operaiuni de leasing financiar P 7042 - Venituri din chirii P 7048 - Dobnzi din creane restante i ndoielnice P 7049 - Comisioane P 705 - Venituri din credite subordonate, pri n cadrul societilor comerciale legate, titluri de participare i titluri ale activitii de portofoliu P 7051 - Dobnzi de la creditele subordonate la termen P 7052 - Dobnzi de la creditele subordonate pe durat nedeterminat P 7053 - Dividende i venituri asimilate P 7058 - Dobnzi din creane restante i ndoielnice P 7059 - Comisioane P 706 - Venituri din operaiunile de schimb P 7061 - Venituri din diferene de curs valutar aferente tranzaciilor n valut P 7069 - Comisioane P 707 - Venituri din operaiunile n afara bilanului i operaiunile cu instrumente financiare derivate P 7071 - Venituri din angajamentele de finanare P 70711 - Venituri din angajamentele de finanare n favoarea instituiilor de credit P 70712 - Venituri din angajamentele de finanare n favoarea clientelei P 7072 - Venituri din angajamentele de garanie P 70721 - Venituri din angajamentele de garanie n favoarea instituiilor de credit P 70722 - Venituri din angajamentele de garanie n favoarea clientelei P 7074 - Venituri privind operaiunile cu instrumente financiare derivate P 70741 - Venituri privind operaiunile cu instrumente financiare derivate de curs de schimb P 70742 - Venituri privind operaiunile cu instrumente financiare derivate de rat a dobnzii P 70743 - Venituri privind operaiunile cu instrumente financiare derivate pe aciuni i indici bursieri P 70744 - Venituri privind operaiunile cu alte instrumente financiare derivate P 70747 - Venituri din dobnzi aferente instrumentelor financiare derivate P 70749 - Comisioane P 7075 - Venituri din instrumentele de acoperire P 7077 - Venituri din alte angajamente date P 708 - Venituri din prestaiile de servicii financiare P 7081 - Comisioane privind titlurile gestionate sau n depozit P 7082 - Comisioane privind operaiunile cu titluri efectuate n contul clientelei P 7083 - Comisioane din activitile de asisten i consultan P 70831 - Comisioane din activitile de asisten i consultan pentru persoane fizice P 70832 - Comisioane din activitile de asisten i consultan pentru persoane juridice P 70839 - Alte comisioane P 7085 - Venituri privind mijloacele de plat P 7087 - Alte venituri din prestaiile de servicii financiare 7033 - Revenues from short term placement securities 70331 - Interest 70333 - Dividends and similar revenues 70336 - Revenues from disposals 7034 - Revenues from investment securities 70341 - Interest 70342 - Revenues from premiums 70343 Revenues from disposal 7036 - Revenues from debentures 7037 - Sundry revenues from securities operations 7038 - Interest front overdue and dou1 receivables 7039 - Commissions 704 - Revenues from leasing operations 7041 - Revenues from financial leasing operations 7042 - Revenues from rental 7048 - Revenues from overdue and doubtful receivable 7049 - Commissions 705 - Revenues from subordinated loans, investments in subsidiaries and associated companies and portfolio investments 7051 - Interest from subordinated loans on term 7052 - Interest from subordinated loans with undetermined maturity 7053 - Dividends and similar revenues 7058 - Interest from overdue and doubtful receivables 7059 - Commissions 706 - Revenues from foreign exchange operations 7061 Revenues from exchange-rate differences related to currency transactions 7069 - Commissions 707 - Revenues from off-balance sheet operations and derivatives operations 7071 - Revenues from financing commitments 70711 - Revenues from financing commitments on behalf of other banks 70712 - Revenues from financing commitments on behalf of customers 7072 Revenues from guarantee commitments 70721 - Revenues from guarantee commitments on behalf of other banks 70722 - Revenues from guarantee commitments on behalf of customers 7074 Revenues related to derivatives operations operations operations operations 70741 Revenues related to derivatives for foreign exchange rate 70742 Revenues related to derivatives for interest rate 70743 Revenues related to derivatives for shares and quotations 70744 Revenues related to other derivatives operations 70747 Revenues with interests related to derivatives operations 70749 - Commissions 7075 Revenues with hedging instruments 7077 Revenues with other commitments received 708 - Revenues from financial services 7081 - Commissions related to administrated or deposited securities 7082 - Commissions related to securities operations in customers account 7083 - Commissions from assistance and consulting activities 70831 - Commissions from assistance and consulting activities for individuals 70832 - Commissions from assistance and consulting activities for companies 70839 - Other commissions 7085 - Revenues related to bank transfers 7087 - Other revenues from financial services 709 - Other bank operating revenues 7092 - Prorate of revenues obtained from banking activities shared with third parties 7093 - Transfers of expenses incurred in banking

Page 14 of 18

Chart of accounts for Bank Institutions


P 709 - Alte venituri din activitatea de exploatare P 7092 - Cota-parte privind activitile i activele controlate n comun P 7093 - Cheltuieli refacturate privind activitile i activele controlate n comun P 7094 - Transferuri de cheltuieli de exploatare P 7099 - Venituri diverse de exploatare Grupa 74 - Venituri diverse din exploatare P 741 - Cota-parte din cheltuielile sediului social p 744 - Venituri din reevaluarea imobilizrilor corporale P 745 - Venituri din cedarea prilor n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu P 746 - Venituri din cedarea i casarea imobilizrilor corporale i necorporale P 7461 - Venituri din cedarea i casarea imobilizrilor corporale P 7462 - Venituri din cedarea i casarea imobilizrilor necorporale P 747 - Venituri accesorii P 7471 - Venituri din alte activiti P 7479 - Alte venituri accesorii P 74791 - Venituri din operaiuni de intermediere n domeniul asigurrilor P 74799 - Venituri accesorii diverse P 749 - Alte venituri diverse din exploatare P 7492 - Cota-parte din subveniile de investiii trecut la venituri P 7493 - Venituri din subvenii de exploatare P 74931 - Venituri din subvenii de exploatare aferente veniturilor din activitatea de exploatare P 74932 - Venituri din subvenii de exploatare pentru materii prime i materiale consumabile P 74933 - Venituri din subvenii de exploatare pentru plata personalului P 74934 - Venituri din subvenii de exploatare pentru asigurri i protecia social P 74935 - Venituri din subvenii de exploatare pentru alte cheltuieli de exploatare P 74936 - Venituri din subvenii de exploatare aferente altor venituri P 7494 - Venituri din producia de imobilizri P 7495 - Venituri privind bunurile mobile i imobile din executarea creanelor P 7499 - Alte venituri P 74991 - Venituri din despgubiri, amenzi i penaliti P 74992 - Venituri din donaii P 74997 - Alte venituri diverse de exploatare Grupa 76 - Venituri din ajustari pentru depreciere, provizioane i recuperri de creane amortizate P 761 - Venituri din ajustari pentru deprecierea creanelor din operaiuni interbancare P 7611 - Venituri din ajustari pentru deprecierea creditelor P 7612 - Venituri din ajustari pentru deprecierea dobnzilor P 762 - Venituri din ajustari pentru deprecierea creanelor din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit P 7621 - Venituri din ajustari pentru deprecierea creditelor P 7622 - Venituri din ajustari pentru deprecierea dobnzilor P 763 - Venituri din ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse P 7631 - Venituri din ajustari pentru deprecierea titlurilor P 76311 - Venituri din ajustari pentru deprecierea titlurilor de plasament P 76312 - Venituri din ajustari pentru deprecierea titlurilor de investiii P 7633 - Venituri din ajustari pentru deprecierea stocurilor P 7637 - Venituri din ajustari pentru deprecierea creanelor din operatiuni cu tituluri si operatiuni diverse P 764 - Venituri din ajustari pentru deprecierea valorilor imobilizate P 7641 - Venituri din ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor 763 - Revenues from impairment losses related to securities and sundry operations 7631 - Revenues from impairment losses of securities 76311 - Revenues from impairment losses of short term placement securities 76312- Revenues from impairment losses of investments 7633 - Revenues from impairment losses of inventories 7637 - Revenues from impairment losses of overdue and doubtful receivables 764 - Revenues from impairment losses of non-current assets 7641 - Revenues from impairment losses of investments in subsidiaries and associated companies and portfolio investments 7642- Revenues from impairment losses of fixed assets 76421 - Revenues from impairment losses of fixed assets in progress 76422 - Revenues from impairment losses of fixed assets for operating activity 76423 - Revenues from impairment losses of fixed assets used in non-banking activities 7643 Revenues from impairment losses related to financial leasing operations and social other related to activities shared with third parties 7094 - Transfers of bank operating expenses 7099 - Sundry bank operating revenues Group 74- Sundry operating revenues 741 - Prorate of the headquarters expenses 744 Revenues from non-assets revaluation 745 Revenues from disposals of investments in subsidiaries and associated companies, long term investments and portfolio investments 746 - Revenues from sales and disposals of non-current assets 7461 - Revenues from sales and disposals of tangible assets 7462 - Revenues from sales and disposals of intangible assets 747 - Auxiliary revenues 7471 - Revenues from other activities 7479 - Other auxiliary revenues assurance 74791 Revenues from intermediation in field 74799 - Sundry auxiliary revenues 749 - Other sundry operating revenues 7492 - Investment subsidies transferred to revenues 7493 - Revenues from operating subsidies related to related to 74931 - Revenues from operating subsidies operating activity 74932 - Revenues from operating subsidies raw materials and consumables 74933 - Revenues from operating subsidies for employees wages 74934 - Revenues from operating subsidies for security 74935 - Revenues from operating subsidies for operational expenses 74936 - Revenues from operating subsidies other revenues

7494 - Revenues from own capitalized work 7495 - Revenues obtained from enforcing collaterals 7499 - Other revenues 74991 - Revenues from compensation, fines penalties 74992 Revenues from donations 74997 Other sundry operating revenues Group 76 - Release of provisions, recovery of amortized receivable and adjustment to inflation 761 Revenues from impairment losses of money market operations receivables 7611 - Revenues from impairment losses of principal 7612 - Revenues from impairment losses of interest 762 - Revenues from impairment losses of customer operations receivables 7621 - Revenues from impairment losses of principal 7622 - Revenues from impairment losses of interest

Page 15 of 18

Chart of accounts for Bank Institutions


de participare i a titlurilor activitii de portofoliu P 7642 - Venituri din ajustari pentru deprecierea imobilizrilor P 76421 - Venituri din ajustari pentru deprecierea imobilizrilor n curs P 76422 - Venituri din ajustari pentru deprecierea imobilizrilor necorporale P 76423 - Venituri din ajustari pentru deprecierea imobilizrilor corporale P 7643 - Venituri din ajustari pentru depreciere aferente operaiunilor de leasing financiar P 7647 - Venituri din ajustari pentru deprecierea creanelor aferente valorilor imobilizate P 765 - Venituri din provizioane P 7651 - Venituri din provizioane pentru riscuri de executare a angajamentelor prin semntur P 7652 - Venituri din provizioane pentru faciliti acordate personalului P 7653 - Venituri din provizioane pentru risc de ar P 7654 - Venituri din provizioane pentru restructurare P 7656 - Venituri din provizioane pentru impozite P 7657 - Venituri din alte provizioane P 767 - Venituri din recuperri de creane amortizate Grupa 77 - Venituri extraordinare P 771 - Venituri din subvenii pentru evenimente extraordinare i altele similare CLASA 9 - OPERAIUNI N AFARA BILANULUI Grupa 90 - Angajamente de finanare A 901 - Angajamente n favoarea instituiilor de credit P 902 - Angajamente primite de la instituii de credit A 903 - Angajamente n favoarea clientelei A 9031 - Deschideri de credite confirmate A 90311 - Garanii imobiliare A 90312 - Deschideri de credite documentare A 90319 - Alte deschideri de credite confirmate A 9032 - Acceptri sau angajamente de plat A 9039 - Alte angajamente n favoarea clientelei P 904 - Angajamente primite de la clientel Grupa 91 - Angajamente de garanie A 911 - Cauiuni, avaluri i alte garanii date instituiilor de credit A 9111 - Confirmri de deschideri de credite documentare A 9112 - Acceptri de plat A 9119 - Alte garanii date instituiilor de credit P 912 - Cauiuni, a valuri i alte garanii primite de la instituii de credit A 913 - Garanii date pentru clientel A 9131 - Cauiuni i avaluri A 91311 - Cauiuni imobiliare A 91312 - Cauiuni administrative i fiscale A 91313 - Garanii financiare A 91314 - Garanii de rambursare a creditelor acordate de alte instituii A 91319 - Alte cauiuni i avaluri A 9139 - Alte garanii date pentru clientel P 914 - Garanii primite de la clientel P 9141 - Garanii primite de la instituiile administraiei publice i asimilate P 9142 - Garanii primite de la societi de asigurare i reasigurare P 9143 - Garanii primite de la alte instituii financiare P 9144 - Garanii primite de la instituii nefinanciare P 9145 - Ipoteci imobiliare P 9146 - Gajuri cu deposedare P 9147 - Gajuri fr deposedare P 9149 - Alte garanii primite de la clientel Grupa 92 - Angajamente privind titlurile A 921 - Titluri de primit A 9211 - Titluri vndute cu posibilitate de rscumprare A 9219 - Alte titluri de primit 9th Class - OFF-BALANCE SHEET OPERATIONS Group 90 - Financing commitments 901 - Commitments on behalf of other banks 902 - Commitments received from other banks 903 - Commitments on behalf of customers 9031 - Openings of continued loans 90311 - Real estate guarantees 90312 - Openings of documentary credit 90319 - Other openings of confirmed loans 9032 - Payment acceptance or commitments 9039 - Other commitments on behalf of customers 904 - Commitments received from customers Group 91 - Guarantee commitments 911 - Warranties, endorsements and other guarantees granted to other banks 9111 - Confirmation of documentary credit openings 9112 - Payment acceptance 9119 - Other guarantees granted to other banks 912 - Warranties, endorsements and other guarantees received from other banks 913 - Guarantees granted to customers 9131 Warranties and endorsements 91311 - Real estate guarantees 91312- Administrative and fiscal guarantees 91313 - Financial guarantees 91314 - Guarantees for repayment of loans granted by other banks 91319 Other warranities and endorsements 9139 - Other guarantees granted to customers 914 - Guarantees received from customers 9141 - Guarantees received from public administration and similar institutions 9142 - Guarantees received from insurance and capitalization companies 9143 - Guarantees received from other financial institutions 9144 - Guarantees received from non-financial institutions 9145 - Real estate mortgages 9146 - Pledges with dispossession 9147 - Pledge without dispossession 9149 - Other guarantees received from customers Group 92 - Commitments related to securities 921 - Securities to be received 9211 Securities sold with optional redemption 9212 Other securities to be received 922 - Securities to be delivered Group 77 - Extraordinary revenues 771 - Revenues from subvention for extraordinary events and similar 7647- Revenues from impairment losses of overdue and doubtful receivables 765 - Release of provisions 7651 - Release of provisions for risks of execution of commitments by signature 7652 - Release of provisions for facilities granted to personnel 7653 - Release of provisions for country risk 7654 Release of provisions for reorganization 7656 Release of provision for taxes 7657 - Release of provisions for other risks and charges 767 - Revenues from recovery of amortized receivables

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Chart of accounts for Bank Institutions


P 922 - Titluri de livrat P 9221 - Titluri cumprate cu posibilitate de rscumprare P 9229 - Alte titluri de livrat Grupa 93 - Operaiuni de schimb la vedere B 931 - Operaiuni de schimb la vedere A 9311 - Lei cumprai i nc neprimii A 9312 - Devize cumprate i nc neprimite P 9313 - Lei vndui i nc nelivrai P 9314 - Devize vndute i nc nelivrate Grupa 94 - Conturi de ajustare devize n afara bilanului B 941 - Poziie de schimb B 942 - Contravaloarea poziiei de schimb B 943 - Conturi de ajustare devize Grupa 95 - Instrumente financiare derivate B 951 - Operaiuni ferme de schimb la termen B 9511 - Operaiuni ferme de schimb la termen care nu sunt operaiuni de acoperire A 95111 - Lei de primit contra devize de livrat P 95112 - Devize de livrat contra lei de primit A 95113 - Devize de primit contra lei de livrat P 95114 - Lei de livrat contra devize de primit A 95115 - Devize de primit contra devize de livrat P 95116 - Devize de livrat contra devize de primit against 9221 - Securities bought with optional redemption 9222 - Other securities to be delivered Group 93 - Foreign currency transactions 931 - Sight foreign exchange operations 9311 - Lei bought and not received yet 9312 - Foreign currency bought and not received yet 9313 - Lei sold and not delivered yet 9314 - Foreign currency sold and not delivered yet Group 94 - Off balance sheet foreign currency adjustment accounts 941 - Foreign exchange position 942 - Lei value of FX position 943 - Foreign currency adjustment accounts Group 95 Derivatives 951 - Term FX operations 9511 - Term FX non-hedging operations currency to against lei lei to currency 95111 - Lei to be received against foreign be delivered 95112 - Foreign currency to be delivered to be received 95113 - Foreign currency to be received against be delivered 95114 - Lei to be delivered against foreign to be received 95115 - Foreign currency to be received against foreign currency to be delivered 95116 - Foreign currency to be delivered foreign currency to be received 95121 - Lei to be received against foreign be delivered 95122 - Foreign currency to be delivered to be received 95123 - Foreign currency to be received against be delivered 95124 - Lei to be delivered against foreign to be received 95125 - Foreign currency to be received against foreign currency to be delivered against 95126 - Foreign currency to be delivered foreign currency to be received

9512 - Term FX hedging operations currency to B 9512 - Operaiuni ferme de schimb la termen care sunt operaiuni de acoperire A 95121 - Lei de primit contra devize de livrat P 95122 - Devize de livrat contra lei de primit A 95123 - Devize de primit contra lei de livrat P 95124 - Lei de livrat contra devize de primit A 95125 - Devize de primit contra devize de livrat P 95126 - Devize de livrat contra devize de primit against lei lei to currency

952 Other FX instruments 9521 FX non-hedging operations 9522 FX hedging operations A 952 - Alte instrumente ferme de curs de schimb A 9521 - Operaiuni ferme de curs de schimb care nu sunt operaiuni de acoperire A 9522 - Operaiuni ferme de curs de schimb care sunt operaiuni de acoperire Grupa 96 - Angajamente diverse P 961 - Angajamente primite P 9611 - Valori primite n garanie privind operaiunile cu instrumente financiare derivate P 9612 - Alte valori primite n garanie P 9613 - Alte angajamente primite A 962 - Angajamente date A 9621 - Valori date n garanie privind operaiunile cu instrumente financiare derivate A 9622 - Alte valori date n garanie A 9623 - Alte angajamente date Grupa 98 - Angajamente ndoielnice A 981 - Angajamente ndoielnice Grupa 99 - Conturi de eviden P 991 - Bunuri luate cu chirie P 992 - Valori primite n pstrare sau custodie A 993 - Creane scoase din activ, urmrite n continuare A 9931 - Creane scoase din activ i urmrite n continuare A 9932 - Dobnzi aferente creanelor scoase din activ, urmrite n continuare A 9937 - Creane ataate A 994 - Debitori din penaliti pretinse P 995 - Amortizarea aferent gradului de neutilizare a mijloacelor fixe B 998 - Alte conturi de eviden followed Group 96 - Sundry commitments 961 - Commitments received 9611 - Securities received as collateral related to derivatives operations 9612 Other securities received as collateral 9613 Other commitments received 962 Commitments made 9621 - Securities pledged as collateral related to derivatives operations 9622 Other securities pledged as collateral 9623 Other commitments made Group 98- Doubtful commitments 981 - Doubtful commitments Group 99 - Record-keeping accounts 991 - Rented fixed assets 992 - Valuables received for safekeeping or custody 993 - Receivables written-off, still followed up 9931 - Receivables written-off and still followed up 9932 Interests related to receivables written-off, still up 9937 Accured interest receivable 994 - Penalties claimed 995 - Depreciation corresponding to unused capacities 998 - Other record-keeping accounts 9981 - Other values received 9982 - Other values given 9983 Capital in foreign currency 99831 Subscribed and not paid in share

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Chart of accounts for Bank Institutions


P 9981 - Alte valori primite A 9982 - Alte valori date P 9983 - Capital n devize P 99831 - Capital social subscris i nevrsat n devize P 99832 - Capital social subscris i vrsat n devize P 99833 - Capital de dotare n devize P 9984 - Prime de emisiune pltite n devize A 9985 - Stocuri de natura obiectelor de inventar date n folosin B 9989 - Conturi diverse de eviden B 999 - Contrapartida. capital in foreign currency 99832 Subscribed and paid in share capital in foreign currency 99833 Endowment capital in foreign currency 9984 Share premium account paid in foreign currency 9985 Materials treated like inventory objects in use 9989 Sundry record-keeping accounts 999 - Counter-party

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