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English accounts

101 Share capital paid in


102 Minority interest
104 Share premium
1051 Translation reserves
1058 Revaluation reserves
106 Reserves
107 Conversion reserves
112 Employee's profit sharing
1171 Retained (profit)/loss
1172 IAS adjustments on retained earnings
1173 Changes in accounting policies
118 Other funds
121 Profit and Loss
129 Allocation of Profit and Loss
131 Grants
141 Legal provision
151 Provisions for risks
161 Debenture loan
162 Long term loan
167 Long term liabilities
1682 Interest payable- loans
1686 Interest payable- investments
1687 Interest payable- leasing
201 Seting-up expenses
203 Research and development
205 Concessions, licences, brands
2071 Positive goodwill
2075 Negative goodwill
208 Other intangibles
211 Land
212 Buildings and special constructions
213 Machinery, equipment, vehicles and animals
214 Fixture, fittings and other fixed assets
231 Fixed assets in progress
232 Advances for fixed assets in progress
233 Intangibles in progress
234 Advances for intangibles in progress
261 Investments - group
262 Investments - other than group
263 imob fin sub forma de interese de participare
265 Obligatiuni pe termen lung
267 Other long term receivables
269 Payments due for investments
280 Amortisation
2811 Accumulated depreciation-land
2812 Accumulated depreciation-buildings
2813 Accumulated depreciation-machinery
2814 Accumulated depreciation-fixture
2911 Provision for land impairment - land
2912 Provision for fixed assets impairment - buildings
2913 Provision for fixed assets impairment-machinery
2914 Provision for fixed assets impairment-other
2961 Provisions for investments - group
2961 Provisions for investments - others
301 Raw materials
302 Consumables (production)
308 Price variances for materials
303 Inventory objects (store)
331 Work in progress
332 Services in progress
341 Demifinished goods
345 Finished goods
346 By-products
348 Price variances - products
351 Materials at third parties
352 Inventory objects at third parties
353 Smifabricate la terti
354 Products at third parties
357 Goods for resale at third parties
358 Packages at third parties
371 Merchandises
378 Price variances for merchandises
381 Packings
388 Price variances for packings
391 Provisions for raw materials
392 Provisions for materials
393 Provisions for WIP
3941 Provisions for demifinished goods
3945 Provisions for finished goods
3946 Provisions for scrapped production
395 Provisions for stocks at third parties
397 Provisions for goods for reasale
398 Provisions for packaging
401 Suppliers
403 Payable bills
404 Suppliers of F/A
408 Accruals
4091 Advances to suppliers - for stocks
4092 Advances to suppliers - for services
411 Clients
4118 Doubtful debts
418 Receivables to be invoiced
419 Advances from clients
421 Employees - payable salaries
423 Employees - in kind payables
424 Employees - profit scheme
425 Employees - advances
426 Employees - amounts to be paid
427 Employees - amounts due to third parties
4281 Employees - other amounts due
4282 Employees - other amounts receivable
431 Social security
437 Unemployment
438 Other social benefits
4411R Tax on profit receivables
4411P Tax on profit payables
4412 Deferred tax liability
4423 VAT payable
4424 VAT recoverable
4428 VAT exigible
444 Tax on salaries
445 Subsidies
446 Other taxes credit
447 Taxes - special funds debit
4481 Other amounts due to state
4482 Other amounts to be received from state
440LT Due to state - non-current
451 Intragroup accounts
452D Receivables for participation
452C Payable for participations
455 Partners accounts
456 Shareholders -settlement account
457 Dividends to be paid
458D Participation in associates debit
458C Participation in associates credit
461 Other debtors
462 Other creditors
471 Prepayments
472 Deffered incomes
473D Suspense account - debit
473C Suspense account - credit
476 Unrealized exchange loss
477 Unrealized exchange gains
481 Decontari Unitate-Subunit
482 Decontari Intre Subunitat
491g Provision for doubtful clients
491n Provision for doubtful clients
496g Provision for doubtful receivables
496n Provision for doubtful receivables
503 Marketable securities
506 Marketable securities - not listed
508 Other marketable securities
509 Marketable securities-payable
593 Provisions - marketable securities
511 Values to be encashed
5121 Bank in Lei
5124 Bank in hard currency
5125 Suspense amounts
5126 Cheques
5186 Interests payable
5187 Interests to be received
5191 Short term bank loans
5192 Short term bank loans-non-repayable
5198 Interest payable for short term loans
531 Petty Cash
532 Other values
5411 Letter of credit ROL
5412 Letter of credit HC
542 Treasury advances
581 Bank settlement account
601 Raw materials
602 Consumables
603 Inventory objects
604 Unstored consumables
605 Utilities
607 Cost of goods sold
608 Packings
611 Repairings and maintenance
612 Rents
613 Insurance
614 Research and development
621 Collaboratores
622 Commissions
623 Advertising, publicity, entertainment
624 Transportation
625 Traveling
626 Post and telecomunication
627 Bank services
628 Other services by third parties
631 Tax on salary
635 Taxes
641 Wages & salaries
645 Social security and unemployment
654 Loss from assets
6581 Penalties and fines
6582 Subsidies
6583 Sales of assets
6588 Other opertaing expenses
662 Cost of investments sold
664 Sales of other assets
665 Exchange loss
666 Interest paid
667 Discounts allowed
668 Other financial expenses
686 Provisions
688 Monetary loss
6810 Amortization
6811 Depreciation charge
6812 Provisions for risks
6813 Provision for impairment of assets
6814 Provisions for obsolete stocks
691 Tax on profit
701 Finished goods sales
702 Semi-finished goods sold
707 Sales of goods
703 By-products sales
704 Sales of services
706 Rents
708 Other sales
741 Incomes from grants for operations
754 Incomes from recovered assets
7588 Other operating revenues
721 Incomes from fixed assets made
722 Fixed assets sales
7811 Provisions reversed - stocks
711 Change in stock
7581 Penalties and fines
7582 Subsidies
7583 Sales of assets
761 Incomes from partnerships
762 Investments
763 Interest received for non-current deposits
764 Incomes from investments
765 Exchange gain
766 Interest received
767 Discounts received
768 Other financial incomes
786 Provisions reversed
788 Monetary gain