Plan de conturi / Chart of accounts

Clasa 1 Conturi de capitaluri Class 1 Capital accounts

10 Capital i rezerve 10 Capital and reserves
101 Capital 101 Capital
1011 Capital subscris nevrsat 1011 Subscribed and not paid up capital
1012 Capital subscris vrsat 1012 Subscribed and paid up capital
1015 Patrimoniul regiei 1015 Patrimony (autonomous companies)
1016 Patrimoniul public 1016 Public patrimony
104 Prime de capital 104 Premium related to capital
1041 Prime de emisiune 1041 Share premium
1042 Prime de fuziune/divizare 1042 Merger premium
1043 Prime de aport 1043 Share premium contribution in kind
1044 Prime de conversie a obligaiunilor n aciuni 1044 Debenture conversion premium
105 Rezerve din reevaluare 105 Revaluation reserve
106 Rezerve 106 Reserves
1061 Rezerve legale 1061 Legal reserve
1063 Rezerve statutare sau contractuale 1063 Statutory or contractual reserves
1065 Rezerve reprezentnd surplusul realizat din rezerve din reevaluare 1065 Reserves representing the revaluation reserves surplus
1068 Alte rezerve 1068 Other reserves
107 Rezerve din conversie 107 Conversion reserves
108 Interese minoritare 108 Minority interest
1081 Interese minoritare rezultatul exerciiului financiar 1081 Minority interest - profit (loss) for the period
1082 Interese minoritare - alte capitaluri proprii 1082 Minority interest - other own capital
109 Aciuni proprii 109 Own shares
1091 Aciuni proprii deinute pe termen scurt 1091 Short-term own shares
1092 Aciuni proprii deinute pe termen lung 1092 Long-term own shares
11 Rezultatul reportat 11 Retained earnings
117 Rezultatul reportat 117 Retained earnings
1171 Rezultatul reportat reprezentnd profitul nerepartizat sau pierderea 1171 Profit/loss carried forward
neacoperit
1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai 1172 Retained earnings due to the adoption of IAS for the first time, with
puin IAS 29 the exception of IAS 29
1174 Rezultatul reportat provenit din corectarea erorilor contabile 1174 Retained earnings due to the correction of accounting errors
1176 Rezultatul reportat provenit din trecerea la aplicarea Reglementrilor 1176 Retained earnings due to the switch to adoption of Accounting
contabile conforme cu Directiva a patra a Comunitilor Economice Europene Regulations according to the Fourth Directive of the European Economic
Communities
12 Rezultatul exerciiului financiar 12 Profit (loss) for the period
121 Profit sau pierdere 121 Profit (loss) for the period
129 Repartizarea profitului 129 Profit appropriation
13 Subvenii pentru investiii 13 Investment subsidies
131 Subvenii guvernamentale pentru investiii 131 Governmental investment subsidies
132 mprumuturi nerambursabile cu caracter de subvenii pentru investiii 132 Non-repayable loans in the form of investment subsidies
133 Donaii pentru investiii 133 Investment donations
134 Plusuri de inventar de natura imobilizrilor 134 Inventory surpluses in the form of non-current assets
138 Alte sume primite cu caracter de subvenii pentru investiii 138 Other amounts received in the form of investment subsidies
14 Ctigurile sau pierderile legate de emiterea, rscumprarea, 14 Gains or losses related to the issuing, redemption, sale, free disposal
vnzarea, cedarea cu titlu gratuit sau anularea instrumentelor de or cancelation of entitys equity instruments
capitaluri proprii ale entitii
141 Ctiguri legate de vnzarea sau anularea instrumentelor de capitaluri 141 Gains related to the sale or cancelation of equity instruments
proprii
149 Pierderi legate de emiterea, rscumprarea, vnzarea, cedarea cu titlu 149 Losses related to the issuing, redemtion, sale, free disposal or
gratuit sau anularea instrumentelor de capitaluri proprii cancelation of entitys equity instruments
15 Provizioane 15 Provisions
151 Provizioane 151 Provisions
1511 Provizioane pentru litigii 1511 Provisions for litigation
1512 Provizioane pentru garanii acordate clienilor 1512 Provisions for warranties to customers
1513 Provizioane pentru dezafectare imobilizri corporale i alte aciuni 1513 Provisions for the decommissioning of tangible non-current assets
similare legate de acestea and other similar actions
1514 Provizioane pentru restructurare 1514 Provisions for restructuring costs
1515 Provizioane pentru pensii i obligaii similare 1515 Provisions for pensions and similar obligations
1516 Provizioane pentru impozite 1516 Provisions for taxes
1518 Alte provizioane 1518 Other provisions
16 mprumuturi si datorii asimilate 16 Loans and similar debts
161 mprumuturi din emisiuni de obligaiuni 161 Debenture loans
1614 mprumuturi externe din emisiuni de obligaiuni garantate de stat 1614 Foreign debenture loans guaranteed by the State
1615 mprumuturi externe din emisiuni de obligaiuni garantate de bnci 1615 Foreign debenture loans guaranteed by banks
1617 mprumuturi interne din emisiuni de obligaiuni garantate de stat 1617 Domestic debenture loans guaranteed by the State
1618 Alte mprumuturi din emisiuni de obligaiuni 1618 Other debenture loans
162 Credite bancare pe termen lung 162 Long-term bank loans
1621 Credite bancare pe termen lung 1621 Long-term bank loans
1622 Credite bancare pe termen lung nerambursate la scaden 1622 Long-term bank loans in arrears
1623 Credite externe guvernamentale 1623 Foreign Government loans
1624 Credite bancare externe garantate de stat 1624 Foreign loans guaranteed by the State
1625 Credite bancare externe garantate de bnci 1625 Foreign loans guaranteed by banks
1626 Credite de la trezoreria statului 1626 State Treasury loans
1627 Credite bancare interne garantate de stat 1627 Domestic loans guaranteed by the State
166 Datorii care privesc imobilizrile financiare 166 Debts relating to financial assets
1661 Datorii fa de entitile afiliate 1661 Debts towards related parties
1663 Datorii fa de entitile de care compania este legat prin interese de 1663 Debts towards associates
participare
167 Alte mprumuturi i datorii asimilate 167 Other loans and similar debts
168 Dobnzi aferente mprumuturilor i datoriilor asimilate 168 Interest related to loans and similar debts
1681 Dobnzi aferente mprumuturilor din emisiuni de obligaiuni 1681 Interest related to debenture loans
1682 Dobnzi aferente creditelor bancare pe termen lung 1682 Interest related to long-term bank loans
1685 Dobnzi aferente datoriilor fa de entitile afiliate 1685 Interest related to debts towards related parties
1686 Dobnzi aferente datoriilor fa de entitile de care compania este legat 1686 Interest related to debts towards associates
prin interese de participare
1687 Dobnzi aferente altor mprumuturi i datorii asimilate 1687 Interest related to other loans and similar debts
169 Prime privind rambursarea obligaiunilor 169 Premium on redemption of bonds

Clasa 2 Conturi de imobilizri Class 2 Non-current assets

20 Imobilizri necorporale 20 Intangible assets
201 Set-up costs
201 Cheltuieli de constituire 203 Development costs
203 Cheltuieli de dezvoltare 205 Concessions, patents, licences, trademarks and similar rights and assets
205 Concesiuni, brevete, licene, mrci comerciale, drepturi i active similare 207 Goodwill
207 Fond comercial 2071 Positive goodwill
2071 Fond comercial pozitiv 2075 Negative goodwill (badwill)
2075 Fond comercial negativ 208 Other intangible assets
208 Alte imobilizri necorporale 21 Tangible assets
21 Imobilizri corporale 211 Lands and land improvements
211 Terenuri i amenajri de terenuri 2111 Lands
2111 Terenuri 2112 Land improvements
2112 Amenajri de terenuri 212 Buildings
212 Construcii 213 Plant and machinery, motor vehicles, animals and plantations
213 Instalaii tehnice, mijloace de transport, animale i plantaii 2131 Plant and machinery
2131 Echipamente tehnologice (maini, utilaje i instalaii de lucru) 2132 Measurement, control and adjustment devices
2132 Aparate i instalaii de msurare, control i reglare 2133 Motor vehicles
2133 Mijloace de transport 2134 Animals and plantations
2134 Animale i plantaii 214 Fixtures and fittings
214 Mobilier, aparatur birotic, echipamente de protecie a valorilor umane i
23 Non-current assets in progress and advances for non-current assets
materiale i alte active corporale
231 Tangible assets in progress
23 Imobilizri in curs si avansuri pentru imobilizri
232 Advance payments for tangible non-current assets
231 Imobilizri corporale n curs de execuie
233 Intangible assets in progress
232 Avansuri acordate pentru imobilizri corporale
234 Advance payments for intangible non-current assets
233 Imobilizri necorporale n curs de execuie
26 Financial assets
234 Avansuri acordate pentru imobilizri necorporale
261 Investments in related parties
26 Imobilizri financiare
263 Investments in associates
261 Aciuni deinute la entitile afiliate
264 Investments accounted for using the equity method
263 Interese de participare
265 Other long term investments
264 Titluri puse n echivalen
267 Long term receivables
265 Alte titluri imobilizate
2671 Amounts owed by related parties
267 Creane imobilizate
2672 Accrued interest on amounts owed by related parties
2671 Sume datorate de entitile afiliate
2673 Receivables related to associates
2672 Dobnda aferent sumelor datorate de entitile afiliate
2674 Accrued interest on receivables related to associates
2673 Creane legate de interesele de participare
2675 Long term loans
2674 Dobnda aferent creanelor legate de interesele de participare
2676 Accrued interest on long term loans
2675 mprumuturi acordate pe termen lung
2678 Other long term receivables
2676 Dobnda aferent mprumuturilor acordate pe termen lung
2679 Accrued interest on other long term receivables
2678 Alte creane imobilizate
269 Amounts payable in relation with financial non-current assets
2679 Dobnzi aferente altor creane imobilizate
2691 Amounts payable in relation with investments in related parties
269 Vrsminte de efectuat pentru imobilizri financiare
2692 Amounts payable in relation with associates
2691 Vrsminte de efectuat privind aciunile deinute la entitile afiliate
2693 Amounts payable in relation with other financial assets
2692 Vrsminte de efectuat privind interesele de participare
28 Depreciation of non-current assets
2693 Vrsminte de efectuat pentru alte imobilizri financiare
280 Amortisation of intangible assets
28 Amortizri privind imobilizrile
2801 Amortisation of set-up costs
280 Amortizri privind imobilizrile necorporale
2803 Amortisation of development costs
2801 Amortizarea cheltuielilor de constituire
2805 Amortisation of concessions, patents, licences, trademarks and similar
2803 Amortizarea cheltuielilor de dezvoltare
rights and assets
2805 Amortizarea concesiunilor, brevetelor, licenelor, mrcilor comerciale,
2807 Amortisation of goodwill
drepturilor i activelor similare
2808 Amortisation of other intangible assets
2807 Amortizarea fondului comercial
281 Depreciation of tangible assets
2808 Amortizarea altor imobilizri necorporale
2811 Depreciation of land improvements
281 Amortizri privind imobilizrile corporale
2812 Depreciation of buildings
2811 Amortizarea amenajrilor de terenuri
2813 Depreciation of plant and machinery, motor vehicles, animals and
2812 Amortizarea construciilor
plantations
2813 Amortizarea instalaiilor, mijloacelor de transport, animalelor i
2814 Depreciation of other tangible assets
plantaiilor 29 Impairment of non-current assets or impairment losses for non-
2814 Amortizarea altor imobilizri corporale
current assets
29 Ajustri pentru deprecierea sau pierderea de valoare a imobilizrilor 290 Impairment of intangible assets
290 Ajustri pentru deprecierea imobilizrilor necorporale
2903 Impairment of development costs
2903 Ajustri pentru deprecierea cheltuielilor de dezvoltare 2905 Impairment of concessions, patents, licences, trademarks and similar
2905 Ajustri pentru deprecierea concesiunilor, brevetelor, licenelor, mrcilor
rights and assets
comerciale, drepturilor i activelor similare 2907 Impairment of goodwill
2907 Ajustri pentru deprecierea fondului comercial 2908 Impairment of other intangible assets
2908 Ajustri pentru deprecierea altor imobilizri necorporale 291 Impairment of tangible assets
291 Ajustri pentru deprecierea imobilizrilor corporale 2911 Impairment of land and land improvements
2911 Ajustri pentru deprecierea terenurilor i amenajrilor de terenuri 2912 Impairment of buildings
2912 Ajustri pentru deprecierea construciilor 2913 Impairment of plant and machinery, motor vehicles, animals and
2913 Ajustri pentru deprecierea instalaiilor, mijloacelor de transport, plantations
animalelor i plantaiilor 2914 Impairment of other tangible assets
2914 Ajustri pentru deprecierea altor imobilizri corporale 293 Impairment of non-current assets in progress
293 Ajustri pentru deprecierea imobilizrilor n curs de execuie 2931 Impairment of tangible assets in progress
2931 Ajustri pentru deprecierea imobilizrilor corporale n curs de execuie 2933 Impairment of intangible assets in progress
2933 Ajustri pentru deprecierea imobilizrilor necorporale n curs de execuie 296 Impairment of financial assets
296 Ajustri pentru pierderea de valoare a imobilizrilor financiare 2961 Impairment of investments in related parties
2961 Ajustri pentru pierderea de valoare a aciunilor deinute la entitile
afiliate 2962 Impairment of investments in associates
2962 Ajustri pentru pierderea de valoare a intereselor de participare 2963 Impairment of other long term investments
2964 Impairment of amounts owed by related parties
2963 Ajustri pentru pierderea de valoare a altor titluri imobilizate
2964 Ajustri pentru pierderea de valoare a sumelor datorate de entitile 2965 Impairment of receivables related to associates
afiliate
2965 Ajustri pentru pierderea de valoare a creanelor legate de interesele de 2966 Impairment of long term loans
participare
2966 Ajustri pentru pierderea de valoare a mprumuturilor acordate pe termen 2968 Impairment of own shares - non-current assets
lung
2968 Ajustri pentru pierderea de valoare a altor creane imobilizate Class 3 Inventories and work in progress
30 Raw materials and consumables
Clasa 3 Conturi de stocuri i producie n curs de execuie 301 Raw materials
30 Stocuri de materii prime i materiale 302 Consumables
301 Materii prime 3021 Auxiliary materials
302 Materiale consumabile 3022 Fuel
3021 Materiale auxiliare 3023 Packaging materials
3022 Combustibili 3024 Spare parts
3023 Materiale pentru ambalat 3025 Seeds and saplings
3024 Piese de schimb 3026 Fodder
3025 Semine i materiale de plantat 3028 Other consumables
3026 Furaje 303 Materials in the form of small inventory items
3028 Alte materiale consumabile 308 Price differences on raw materials and consumables
303 Materiale de natura obiectelor de inventar 33 Work in progress
308 Diferene de pre la materii prime i materiale 331 Work in progress
33 Producia n curs de execuie 332 Services in progress
331 Produse n curs de execuie 34 Products
332 Lucrri i servicii n curs de execuie 341 Semi-finished goods
34 Produse 345 Finished goods
341 Semifabricate 346 Residual products
345 Produse finite 348 Price differences on goods
346 Produse reziduale 35 Inventories held by third parties
348 Diferene de pre la produse 351 Raw materials and consumables at third parties
35 Stocuri aflate la teri 354 Goods at third parties
351 Materii i materiale aflate la teri 356 Animals at third parties
354 Produse aflate la teri 357 Goods for resale at third parties
356 Animale aflate la teri 358 Packaging materials at third parties
357 Mrfuri aflate la teri 36 Animals
358 Ambalaje aflate la teri 361 Animals and poultry
36 Animale 368 Price differences on animals and poultry
361 Animale i psri 37 Goods purchased for resale
368 Diferene de pre la animale i psri 371 Merchandise / Goods purchased for resale
37 Mrfuri 378 Price differences on goods purchased for resale
371 Mrfuri 38 Packaging
378 Diferene de pre la mrfuri 381 Packaging materials
38 Ambalaje 388 Price differences on packaging
381 Ambalaje 39 Write-down of inventories and work in progress
388 Diferene de pre la ambalaje 391 Write-down of raw materials
39 Ajustri pentru deprecierea stocurilor i produciei n curs de execuie 392 Write-down of consumables
391 Ajustri pentru deprecierea materiilor prime 3921 Write-down of consumables
392 Ajustri pentru deprecierea materialelor 3922 Write-down of materials in the form of small inventory
3921 Ajustri pentru deprecierea materialelor consumabile 393 Write-down of work in progress
3922 Ajustri pentru deprecierea materialelor de natura obiectelor de inventar 394 Write-down of goods
393 Ajustri pentru deprecierea produciei n curs de execuie 3941 Write-down of semifinished goods
394 Ajustri pentru deprecierea produselor 3945 Write-down of finished goods
3941 Ajustri pentru deprecierea semifabricatelor 3946 Write-down of residual products
3945 Ajustri pentru deprecierea produselor finite 395 Write-down of inventories held at third parties
3946 Ajustri pentru deprecierea produselor reziduale 3951 Write-down of raw materials and consumables at third parties
395 Ajustri pentru deprecierea stocurilor aflate la teri 3952 Write-down of semifinished goods at third parties
3953 Write-down of finished goods at third parties
3951 Ajustri pentru deprecierea materiilor i materialelor aflate la teri
3954 Write-down of residual products at third parties
3952 Ajustri pentru deprecierea semifabricatelor aflate la teri
3956 Write-down of animals at third parties
3953 Ajustri pentru deprecierea produselor finite aflate la teri
3957 Write-down of goods for resale at third parties
3954 Ajustri pentru deprecierea produselor reziduale aflate la teri
3958 Write-down of packaging materials at third parties
3956 Ajustri pentru deprecierea animalelor aflate la teri
396 Write-down of animals
3957 Ajustri pentru deprecierea mrfurilor aflate la teri
397 Write-down of goods purchased for resale
3958 Ajustri pentru deprecierea ambalajelor aflate la teri
398 Write-down of packaging materials
396 Ajustri pentru deprecierea animalelor
397 Ajustri pentru deprecierea mrfurilor
398 Ajustri pentru deprecierea ambalajelor Class 4 Third party accounts
40 Suppliers and similar accounts
Clasa 4 Conturi de teri 401 Suppliers
40 Furnizori i conturi asimilate 403 Notes payable
401 Furnizori 404 Non-current assets suppliers
403 Efecte de pltit 405 Notes payable to suppliers of non-current assets
404 Furnizori de imobilizri 408 Suppliers - invoices to be received
405 Efecte de pltit pentru imobilizri 409 Advance payments to suppliers
408 Furnizori - facturi nesosite 4091 Advance payments to suppliers for the purchase of inventories
409 Furnizori-debitori 4092 Advance payments to suppliers for the purchase of services
4091 Furnizori-debitori pentru cumprri de bunuri de natura stocurilor 41 Customers and similar accounts
4092 Furnizori-debitori pentru prestri de servicii i executri de lucrri 411 Customers
41 Clieni i conturi asimilate 4111 Customers
411 Clieni 4118 Doubtful customers or customers involved in litigation
4111 Clieni 413 Notes receivable
4118 Clieni inceri sau n litigiu 418 Customers - invoices to be issued
413 Efecte de primit de la clieni 419 Advance payments from customers
418 Clieni - facturi de ntocmit 42 Payroll and similar accounts
419 Clieni - creditori 421 Salaries payable
42 Personal i conturi asimilate 423 Other social benefits granted to employees
421 Personal - salarii datorate 424 Profit share payable to employees
423 Personal - ajutoare materiale datorate 425 Advances to employees
424 Prime reprezentnd participarea personalului la profit 426 Amounts due to employees
425 Avansuri acordate personalului 427 Retentions from salaries payable to third parties
426 Drepturi de personal neridicate 428 Other employee-related debts and claims
427 Reineri din salarii datorate terilor 4281 Other employee-related debts
428 Alte datorii i creane n legtur cu personalul 4282 Other employee-related claims
4281 Alte datorii n legtur cu personalul 43 Social security and similar accounts
4282 Alte creane n legtur cu personalul 431 Social security
43 Asigurri sociale, protecia social i conturi asimilate 4311 Company's contribution to social security
431 Asigurri sociale 4312 Employees' contribution to pension fund
4311 Contribuia unitii la asigurrile sociale 4313 Company's contribution to social health insurance
4312 Contribuia personalului la asigurrile sociale 4314 Employees' contribution to social health insurance
4313 Contribuia angajatorului pentru asigurrile sociale de sntate 437 Unemployment fund
4314 Contribuia angajailor pentru asigurrile sociale de sntate 4371 Company's contribution to unemployment fund
437 Ajutor de omaj 4372 Employees' contribution to unemployment fund
438 Other personnel-related debts and claims
4371 Contribuia unitii la fondul de omaj
4381 Other personnel-related debts
4372 Contribuia personalului la fondul de omaj
4382 Other personnel-related claims
438 Alte datorii i creane sociale 44 Amounts payable to the state budget, special funds and similar
4381 Alte datorii sociale accounts
4382 Alte creane sociale 441 Income tax
44 Bugetul statului, fonduri speciale i conturi asimilate 4411 Current income tax
441 Impozitul pe profit/venit 4418 Deferred tax
4411 Impozitul pe profit 442 Value added tax
4418 Impozitul pe venit 4423 VAT payable
4424 VAT receivable
442 Taxa pe valoarea adugat 4426 Input VAT / VAT deductible
4423 TVA de plat 4427 Output VAT / VAT collected
4424 TVA de recuperat 4428 VAT under settlement
4426 TVA deductibil 444 Tax on salaries
4427 TVA colectat 445 Subsidies
4428 TVA neexigibil 4451 Government subsidies
444 Impozitul pe venituri de natura salariilor 4452 Non-repayable loans in the form of subsidies
445 Subvenii 4458 Other amounts received in the form of subsidies
4451 Subvenii guvernamentale 446 Other taxes and similar liabilities
4452 mprumuturi nerambursabile cu caracter de subvenii 447 Special funds - taxes and similar liabilities
4458 Alte sume primite cu caracter de subvenii 448 Other debts and claims with the state budget
446 Alte impozite, taxe i vrsminte asimilate 4481 Other debts payable to the state budget
447 Fonduri speciale - taxe i vrsminte asimilate 4482 Other claims receivable from the state budget
448 Alte datorii i creane cu bugetul statului 45 Group and shareholders / associates
4481 Alte datorii fa de bugetul statului 451 Settlement between related parties
4482 Alte creane privind bugetul statului 4511 Settlement between related parties
45 Grup i actionari / asociai 4518 Accrued interest for settlement between related parties
451 Decontri ntre entitile afiliate 453 Transaction with associates
4511 Decontri ntre entitile afiliate 4531 Transactions with associates
4518 Dobnzi aferente decontrilor ntre entitile afiliate 4538 Accrued interest on transactions with associates
453 Decontri privind interesele de participare 455 Amounts owed to shareholders
4531 Decontri privind interesele de participare 4551 Shareholders / associates - current accounts
4538 Dobnzi aferente decontrilor privind interesele de participare 4558 Accrued interest on shareholders' current accounts
455 Sume datorate acionarilor/asociailor 456 Shareholders / associates - Amounts receivable/payable related to
4551 Acionari/asociai - conturi curente capital
4558 Acionari/asociai - dobnzi la conturi curente 457 Dividends payable
456 Decontri cu acionarii/asociaii privind capitalul 458 Transactions related to joint operations
4581 Transactions related to joint operations - liability
457 Dividende de plat 4582 Transactions related to joint operations - asset
458 Decontri din operaii n participaie 46 Sundry debtors and creditors
4581 Decontri din operaii n participaie - pasiv 461 Sundry debtors
4582 Decontri din operaii n participaie - activ 462 Sundry creditors
46 Debitori i creditori diveri 47 Accruals and similar accounts
461 Debitori diveri 471 Accrued expenses/ Prepayments
462 Creditori diveri 472 Deferred income
473 Suspense account
47 Conturi de regularizare i asimilate
48 Internal transactions
471 Cheltuieli nregistrate n avans
481 Transactions between the entity and sub-units
472 Venituri nregistrate n avans
482 Transactions between sub-units
473 Decontri din operaii n curs de clarificare
49 Provisions for doubtful debts
48 Decontri n cadrul unitii
491 Provisions for doubtful customers
481 Decontri ntre unitate i subuniti
495 Provisions for doubtful debts from group companies and shareholders /
482 Decontri ntre subuniti
associates
49 Ajustri pentru deprecierea creanelor
496 Provisions for doubtful sundry debtors
491 Ajustri pentru deprecierea creanelor - clieni
495 Ajustri pentru deprecierea creanelor - decontri n cadrul grupului i cu Class 5 Treasury accounts
acionarii/asociaii
50 Short term investments
496 Ajustri pentru deprecierea creanelor - debitori diveri 501 Short term financial investments in related parties
Clasa 5 Conturi de trezorerie 505 Redeemed debentures
50 Investiii pe termen scurt 506 Debentures
501 Aciuni deinute la entitile afiliate 508 Other short term investments and related receivables
505 Obligaiuni emise i rscumprate 5081 Other short term financial investments
506 Obligaiuni 5088 Accrued interest on debentures and short term investments
508 Alte investiii pe termen scurt i creane asimilate 509 Amounts payable for short term financial investments
5081 Alte titluri de plasament 5091 Amounts payable for short term investments in related parties
5088 Dobnzi la obligaiuni i titluri de plasament 5092 Amounts payable for other short term financial investments
509 Vrsminte de efectuat pentru investiiile pe termen scurt 51 Bank accounts
5091 Vrsminte de efectuat pentru aciunile deinute la entitile afiliate 511 Outstanding lodgments
5092 Vrsminte de efectuat pentru alte investiii pe termen scurt 5112 Cheques
51 Conturi la bnci 5113 Notes receivable held to maturity
511 Valori de ncasat 5114 Notes receivable forwarded for discount
5112 Cecuri de ncasat 512 Cash at bank
5113 Efecte de ncasat 5121 Cash at bank in lei
5114 Efecte remise spre scontare 5124 Cash at bank in foreign currencies
512 Conturi curente la bnci 5125 Amounts under settlement
5121 Conturi la bnci n lei 518 Interest
5124 Conturi la bnci n valut 5186 Interest payable
5125 Sume n curs de decontare 5187 Interest receivable
518 Dobnzi 519 Short term bank loans
5186 Dobnzi de pltit 5191 Short term bank loans
5187 Dobnzi de ncasat 5192 Short term bank loans in arrears
519 Credite bancare pe termen scurt 5193 Foreign government loans
5191 Credite bancare pe termen scurt 5194 Foreign loans guaranteed by the State
5192 Credite bancare pe termen scurt nerambursate la scaden 5195 Foreign loans guaranteed by banks
5193 Credite externe guvernamentale 5196 State Treasury loans
5194 Credite externe garantate de stat 5197 Domestic loans guaranteed by the State
5195 Credite externe garantate de bnci 5198 Interest on short term loans
5196 Credite de la trezoreria statului 53 Cash in hand
5197 Credite interne garantate de stat 531 Cash in hand
5198 Dobnzi aferente creditelor bancare pe termen scurt 5311 Cash in hand in lei
53 Casa 5314 Cash in hand in foreign currencies
531 Casa 532 Cash equivalents
5311 Casa n lei 5321 Postage and fiscal stamps
5314 Casa n valut 5322 Holiday vouchers
532 Alte valori 5323 Transport tickets
5321 Timbre fiscale i potale 5328 Other cash equivalents
54 Letters of credit
5322 Bilete de tratament i odihn
541 Letters of credit
5323 Tichete i bilete de cltorie
5411 Letters of credit in lei
5328 Alte valori
5412 Letters of credit in foreign currencies
54 Acreditive
542 Cash advances
541 Acreditive
58 Internal transfers
5411 Acreditive n lei
581 Internal transfers
5412 Acreditive n valut
59 Write-down of treasury accounts
542 Avansuri de trezorerie
591 Write-down of investments in related parties
58 Viramente interne
581 Viramente interne 595 Write-down of redeemed debentures
59 Ajustri pentru pierderea de valoare a conturilor de trezorerie
591 Ajustri pentru pierderea de valoare a aciunilor deinute la entitile 596 Write-down of debentures
afiliate 598 Write-down of other short-term financial investments and related
595 Ajustri pentru pierderea de valoare a obligaiunilor emise i rscumprate receivables
596 Ajustri pentru pierderea de valoare a obligaiunilor
598 Ajustri pentru pierderea de valoare a altor investiii pe termen scurt i Class 6 Expense accounts
creane asimilate 60 Expenses related to inventories
601 Raw materials expenses
Clasa 6 Conturi de cheltuieli
602 Consumables expenses
60 Cheltuieli privind stocurile
6021 Auxiliary materials expenses
601 Cheltuieli cu materiile prime
6022 Fuel expenses
602 Cheltuieli cu materialele consumabile
6023 Packaging materials expenses
6021 Cheltuieli cu materialele auxiliare
6024 Spare parts expenses
6022 Cheltuieli privind combustibilul
6025 Seeds and saplings expenses
6023 Cheltuieli privind materialele pentru ambalat
6026 Fodder expenses
6024 Cheltuieli privind piesele de schimb
6028 Other consumables expenses
6025 Cheltuieli privind seminele i materialele de plantat 603 Expenses with materials in the form of small inventory items
6026 Cheltuieli privind furajele 604 Expenses with materials not stored
6028 Cheltuieli privind alte materiale consumabile 605 Electricity and water expenses
603 Cheltuieli privind materialele de natura obiectelor de inventar 606 Animals and poultry expenses
604 Cheltuieli privind materialele nestocate 607 Merchandise expenses
605 Cheltuieli privind energia i apa 608 Packaging costs
606 Cheltuieli privind animalele i psrile 61 Third party services
607 Cheltuieli privind mrfurile 611 Maintenance and repair expenses
608 Cheltuieli privind ambalajele 612 Royalties and rental expenses
61 Cheltuieli cu lucrrile i serviciile executate de teri 613 Insurance premiums expenses
611 Cheltuieli cu ntreinerea i reparaiile 614 Research expenses
612 Cheltuieli cu redevenele, locaiile de gestiune i chiriile 62 Other third party services
613 Cheltuieli cu primele de asigurare 621 Externally contracted manpower expenses
614 Cheltuieli cu studiile i cercetrile 622 Commissions and fees expenses
62 Cheltuieli cu alte servicii executate de teri 623 Entertaining, promotion and advertising expenses
621 Cheltuieli cu colaboratorii 624 Transport of goods and personnel expenses
622 Cheltuieli privind comisioanele i onorariile 625 Travel expenses
623 Cheltuieli de protocol, reclam i publicitate 626 Postage and telecommunications expenses
624 Cheltuieli cu transportul de bunuri i personal 627 Expenses with banking services and similar charges
625 Cheltuieli cu deplasri, detari i transferri 628 Other third party services expenses
626 Cheltuieli potale i taxe de telecomunicaii 63 Other taxes, duties and similar expenses
627 Cheltuieli cu serviciile bancare i asimilate 635 Other taxes, duties and similar expenses
628 Alte cheltuieli cu serviciile executate de teri
64 Personnel expenses
63 Cheltuieli cu alte taxe, impozite i vrsminte asimilate
641 Salaries expenses
635 Cheltuieli cu alte impozite, taxe i vrsminte asimilate
642 Employee luncheon vouchers
64 Cheltuieli cu personalul
645 Social security contributions
641 Cheltuieli cu salariile personalului
6451 Company's contribution to social security
642 Cheltuieli cu tichetele de mas acordate salariailor
6452 Company's contribution to unemployment fund
645 Cheltuieli privind asigurrile i protecia social
6453 Company's contribution to social health insurance
6451 Contribuia unitii la asigurrile sociale
6458 Other social security and welfare contributions
6452 Contribuia unitii pentru ajutorul de omaj
6453 Contribuia angajatorului pentru asigurrile sociale de sntate 65 Other operating expenses
6458 Alte cheltuieli privind asigurrile i protecia social 654 Bad debts written off
65 Alte cheltuieli de exploatare 658 Other operating expenses
654 Pierderi din creane i debitori diveri 6581 Claims and compensations, fines and penalties
658 Alte cheltuieli de exploatare 6582 Gifts and subsidies granted
6581 Despgubiri, amenzi i penaliti 6583 Expenses with disposal of assets and other capital transactions
6582 Donaii i subvenii acordate 6588 Other operating expenses
6583 Cheltuieli privind activele cedate i alte operaii de capital 66 Financial expenses
6588 Alte cheltuieli de exploatare 663 Losses on amounts receivable in relation with long term financial
66 Cheltuieli financiare investments
663 Pierderi din creane legate de participaii 664 Losses on disposal of financial investments
6641 Losses on disposal of long term financial investments
664 Cheltuieli privind investiiile financiare cedate 6642 Losses on disposal of short term financial investments
6641 Cheltuieli privind imobilizrile financiare cedate 665 Foreign exchange losses
6642 Pierderi din investiiile pe termen scurt cedate 666 Interest expenses
665 Cheltuieli din diferene de curs valutar 667 Discounts granted
666 Cheltuieli privind dobnzile 668 Other financial expenses
667 Cheltuieli privind sconturile acordate 67 Extraordinary expenses
668 Alte cheltuieli financiare 671 Expenses related to natural disasters and other extraordinary events
67 Cheltuieli extraordinare 68 Expenses with depreciation and provisions; adjustments for
671 Cheltuieli privind calamitile i alte evenimente extraordinare impairment losses
68 Cheltuieli cu amortizrile, provizioanele i ajustrile pentru depreciere 681 Operating expenses related to depreciation and provisions; adjustments
sau pierdere de valoare for impairment losses
681 Cheltuieli de exploatare privind amortizrile, provizioanele i ajustrile 6811 Expenses with non current assets depreciation
pentru depreciere 6812 Provisions expenses
6811 Cheltuieli de exploatare privind amortizarea imobilizrilor 6813 Expenses with impairment losses on non-current assets
6812 Cheltuieli de exploatare privind provizioanele
6813 Cheltuieli de exploatare privind ajustrile pentru deprecierea 6814 Expenses related to current assets impairment
imobilizrilor
6814 Cheltuieli de exploatare privind ajustrile pentru deprecierea activelor 686 Financial expenses related to impairment losses and write down of
circulante financial assets
686 Cheltuieli financiare privind amortizrile i ajustrile pentru pierdere de 6863 Financial expenses related to impairment losses on financial non-
valoare current assets
6863 Cheltuieli financiare privind ajustrile pentru pierderea de valoare a 6864 Financial expenses related to the impairment of current assets
imobilizrilor financiare
6864 Cheltuieli financiare privind ajustrile pentru pierderea de valoare a 6868 Financial expenses related to the depreciation of premiums on
activelor circulante redemption of debentures
6868 Cheltuieli financiare privind amortizarea primelor de rambursare a 69 Income tax and other taxes
obligaiunilor 691 Income tax
69 Cheltuieli cu impozitul pe profit i alte impozite 698 Other taxes not included above
691 Cheltuieli cu impozitul pe profit
698 Cheltuieli cu impozitul pe venit i cu alte impozite care nu apar n
elementele de mai sus Class 7 Revenue accounts
70 Net turnover
Clasa 7 Conturi de venituri 701 Revenues from sales of finished goods
70 Cifra de afaceri net 702 Revenues from sales of semi-finished goods
701 Venituri din vnzarea produselor finite 703 Revenues from sales of residual products
702 Venituri din vnzarea semifabricatelor 704 Revenues from sales services rendered
703 Venituri din vnzarea produselor reziduale 705 Revenues from research studies
704 Venituri din lucrri executate i servicii prestate 706 Rental and royalty income
705 Venituri din studii i cercetri 707 Revenues from sales of merchandise
706 Venituri din redevene, locaii de gestiune i chirii 708 Revenues from sundry activities
707 Venituri din vnzarea mrfurilor 71 Variation in inventory
708 Venituri din activiti diverse 711 Variation in inventory
71 Variaia stocurilor 72 Own work capitalised
711 Variaia stocurilor 721 Capitalised costs of intangible non-current assets
72 Venituri din producia de imobilizri 722 Capitalised costs of tangible non-current assets
721 Venituri din producia de imobilizri necorporale 74 Revenues from subsidies for operating activities
722 Venituri din producia de imobilizri corporale 741 Revenues from subsidies for operating activities
74 Venituri din subvenii de exploatare 7411 Revenues from subsidies related to the turnover
741 Venituri din subvenii de exploatare 7412 Revenues from subsidies for raw materials and consumables
7411 Venituri din subvenii de exploatare aferente cifrei de afaceri
7412 Venituri din subvenii de exploatare pentru materii prime i materiale 7413 Revenues from subsidies for other external costs
consumabile 7414 Revenues from subsidies for wages and salaries
7413 Venituri din subvenii de exploatare pentru alte cheltuieli externe 7415 Revenues from subsidies for social security contributions
7414 Venituri din subvenii de exploatare pentru plata personalului 7416 Revenues from subsidies for other operating expenses
7415 Venituri din subvenii de exploatare pentru asigurri i protecie social 7417 Revenues from subsidies related to other income
7416 Venituri din subvenii de exploatare pentru alte cheltuieli de exploatare 7418 Revenues from subsidies related to interest payable
7417 Venituri din subvenii de exploatare aferente altor venituri
75 Other operating revenues
7418 Venituri din subvenii de exploatare pentru dobnda datorat
754 Bad debts written off and subsequently collected
75 Alte venituri din exploatare
758 Other operating revenues
754 Venituri din creane reactivate i debitori diveri
7581 Claims and compensations, fines and penalties
758 Alte venituri din exploatare
7582 Gifts and subsidies received
7581 Venituri din despgubiri, amenzi i penaliti
7583 Revenues from sales of assets and other capital transactions
7582 Venituri din donaii i subvenii primite
7584 Revenues from investment subsidies
7583 Venituri din vnzarea activelor i alte operaii de capital
7588 Other operating revenues
7584 Venituri din subvenii pentru investiii
7588 Alte venituri din exploatare 76 Financial revenues
76 Venituri financiare 761 Revenues from long term financial investments
761 Venituri din imobilizri financiare 7611 Revenues from long term investments in related parties
7611 Venituri din aciuni deinute la entitile afiliate 7613 Revenues from long term investments in associates
7613 Venituri din interese de participare 762 Revenues from short term financial investments
762 Venituri din investiii financiare pe termen scurt 763 Revenues from long term receivables
763 Venituri din creane imobilizate 764 Revenues on disposal of financial investments
764 Venituri din investiii financiare cedate 7641 Revenues on disposal of long term financial investments
7641 Venituri din imobilizri financiare cedate 7642 Gains on disposal of short term financial investments
7642 Ctiguri din investiii pe termen scurt cedate 765 Foreign exchange gains
765 Venituri din diferene de curs valutar 766 Interest revenues
766 Venituri din dobnzi 767 Discounts received
767 Venituri din sconturi obinute 768 Other financial revenues
768 Alte venituri financiare 77 Extraordinary revenues
77 Venituri extraordinare 771 Revenues from subsidies for extraordinary events and other similar
771 Venituri din subvenii pentru evenimente extraordinare revenues
i altele similare
78 Write back of provisions and adjustments for depreciation or
78 Venituri din provizioane i ajustri pentru impairment losses
depreciere sau pierdere de valoare 781 Write back of provisions and adjustments for operating impairment
781 Venituri din provizioane i ajustri pentru depreciere privind activitatea de losses
exploatare 7812 Write back of provisions
7812 Venituri din provizioane 7813 Reversal of impairment losses on non-current assets
7813 Venituri din ajustri pentru deprecierea imobilizrilor 7814 Reversal of write-down of current assets
7814 Venituri din ajustri pentru deprecierea activelor circulante 7815 Amortisation of negative goodwill (badwill)
7815 Venituri din fondul comercial negativ 786 Reversal of adjustments for impairment losses
786 Venituri financiare din ajustri pentru pierdere de valoare 7863 Reversal of impairment losses on financial non-current assets
7863 Venituri financiare din ajustri pentru pierderea de valoare a
imobilizrilor financiare 7864 Reversal of write-down of financial current assets
7864 Venituri financiare din ajustri pentru pierderea de valoare a activelor
circulante
Class 8 Special accounts
Clasa 8 Conturi speciale 80 Off-balance sheet accounts
80 Conturi n afara bilanului 801 Commitments
801 Angajamente acordate 8011 Guarantees and warranties
8011 Giruri i garanii acordate 8018 Other commitments
8018 Alte angajamente acordate 802 Commitments received
802 Angajamente primite 8021 Guarantees and warranties
8021 Giruri i garanii primite 8028 Other commitments received
8028 Alte angajamente primite 803 Other off-balance sheet accounts
803 Alte conturi n afara bilanului 8031 Operational leased tangible assets
8031 Imobilizri corporale luate cu chirie 8032 Assets held for processing or repair
8032 Valori materiale primite spre prelucrare sau reparare 8033 Assets held in custody
8033 Valori materiale primite n pstrare sau custodie 8034 Receivables written off but still followed up
8034 Debitori scoi din activ, urmrii n continuare 8035 Inventory under the form of used small inventory
8035 Stocuri de natura obiectelor de inventar date n folosin 8036 Royalties, rents and similar debts
8036 Redevene, locaii de gestiune, chirii i alte datorii asimilate 8037 Bills of exchange discounted before maturity
8037 Efecte scontate neajunse la scaden 8038 Other off-balance sheet items
8038 Alte valori n afara bilanului 804 Amortisation for the degree of non-usage of fixed assets
804 Amortizarea aferent gradului de neutilizare a mijloacelor fixe 8045 Amortisation for the degree of non-usage of fixed assets
8045 Amortizarea aferent gradului de neutilizare a mijloacelor fixe 805 Interest for the leasing and other assimilated contracts not held till
805 Dobnzi aferente contractelor de leasing i altor contracte asimilate, maturity
neajunse la scaden 8051 Interest payable
8051 Dobnzi de pltit 8052 Interest receivable
8052 Dobnzi de ncasat 89 Balance sheet
89 Bilan 891 Opening balance sheet
891 Bilan de deschidere 892 Closing balance sheet
892 Bilan de nchidere
Class 9 Management accounts
Clasa 9 Conturi de gestiune 90 Internal transactions
90 Decontri interne 901 Internal transactions relating to expenses
901 Decontri interne privind cheltuielile 902 Internal transactions related to costs of conversion
902 Decontri interne privind producia obinut 903 Internal transactions relating to price differences
903 Decontri interne privind diferenele de pre 92 Cost accounts
92 Conturi de calculaie 921 Costs related to the core business
921 Cheltuielile activitii de baz
922 Cheltuielile activitilor auxiliare
923 Cheltuieli indirecte de producie
924 Cheltuieli generale de administraie
925 Cheltuieli de desfacere
93 Costul produciei
931 Costul produciei obinute
933 Costul produciei n curs de execui
922 Costs related to auxiliary activities
923 Production overheads
924 Administrative overheads
925 Distribution costs
93 Production cost
931 Cost of output
933 Cost of work in progress