Specification 1 1.The initial balance of the treasury 2.

Cashing from exploitation (+) -cashing from the sold production -cashing from the sale of the merchandise -subventions from the exploitation -other incomes from exploitation 3.Payments for exploitation(-) -the cost of the merchandise shopping -acquisitions of raw material, consumptible articles, works and services executed by third parties -staff expenses -taxes -other exploitation expenses 4.The balance from the exploitation activity(2-3) 5.Cashing outside exploitation(+) -financial incomes (interests, dividends to cash from portofolio titles ) -the growth of the social capital in cash -the growth of the long-term credits -subventions for investments -sums from the sale of assets, fixed means or the capitalization of cassation -other cashing 6.Payments outside exploitation(-) -financial expenses (interests, commissions, bonus of emission) -repayment of long-term credits -investments -tax on profit -dividends -other payments 7.The balance of the activity outside exploitation(5-6) 8.The balance of the treasury at the end of the month (1+4+7) -surplus(+) -deficit(-) 2

Month 3 . 11

12

In Romanian financial practice ,as a completion of the incomes and expenses budget of the company , it is elaborated by the autonomous administrations and commercial companies with a state capital ,the budget of the treasury activity (the determination of the cash-flow) , with trimestrial deduction, whose purpose is to establish a summary of its own resources ,grouped according to their origin. The determination of the treasury fluxes , according to the International Accounting Standard, IAS 7 is that the situations of the cash flux are made separately on activities(of exploitation,of investments,of financing),through two methods: -the direct method -the indirect method a)The direct method: A. Cash fluxes from exploitation activities -cashing from clients comng from the assets sale and from carryng out the services -cashing coming from dues ,fees,commissions and other incomes -cash payments by the suppliers of assets and services -cash payments by and in the names of the employees -cash payments or refunding of profit taxes , only if they cannot be specifically identified with the investment and financing activities. B. Cash fluxes from the investments activity -cash payments for tarrains purchasing and fixed means not bodily assets and other long-term assets -cashing from terrains and buildings sales , installations and equipments , othet longterm assets -cash payment for the purchasing of instruments of equity and debts of other companies -cashing from the sale of instruments of equity and debts of other companies -cash advances and loans made by the third-parties -cashing from the reimbursement of the advances and loans made by the other parties C. Cash fluxes from financial activities -cash incomes from the issue of actions and other instruments of equity -cash payments towards the shareholders in order to purchase or compensate the stocks of the company -cash incomes from the issue of credits ,mortgages and other loans -cash reimbursements of some important sums -cash payments of the owner to reduce the obligations related to an operation of financial leasing Cash fluxes-total Cash at the beginning of the period Cash at the end of the period