Planul de conturi general

General chart of accounts

Plan des comptes
Clasa 1 - Conturi de capitaluri
Class 1 - Capital accounts Classe 1 - Comptes de capitaux
1
Clasa 2 - Conturi de imobilizri
Class 2 - Non-current assets Classe 2 - Comptes dimmobilisations
6
Clasa 3 - Conturi de stocuri i
producie n curs de execuie
Class 3 - Inventories and work in
progress
Classe 3 - Comptes de stocks
et en-cours
12
Clasa 4 - Conturi de teri
Class 4 - Third party accounts Classe 4 - Comptes de tiers
15
Clasa 5 - Conturi de trezorerie
Class 5 - Treasury accounts Classe 5 - Comptes de tresorerie
20
Clasa 6 - Conturi de cheltuieli
Class 6 - Expense accounts Classe 6 - Comptes de charges
23
Clasa 7 - Conturi de venituri
Class 7 - Income accounts Classe 7 - Comptes de produits
28
Clasa 8 - Conturi speciale
Class 8 - Special accounts Classe 8 - Comptes speciaux
32
Clasa 9 - Conturi de gestiune
Class 9 - Management accounts Classe 9 - Comptes dadministration
33
1
Clasa 1 - Conturi de capitaluri
Grupa 10. Capital i Rezerve
101 Capital
1
1011 Capitalsubscrisnevrsat(P)
1012 Capitalsubscrisvrsat(P)
1015 Patrimoniulregiei(P)
1016 Patrimoniulpublic(P)
104 Prime de capital
1041 Primedeemisiune(P)
1042 Primedefuziune/divizare(P)
1043 Primedeaport(P)
1044 Primedeconversieaobligaiunilor
naciuni(P)
105 Rezerve din reevaluare (P)
106 Rezerve
1061 Rezervelegale(P)
1063 Rezervestatutaresau
contractuale(P)
1064 Rezervedevaloarejust
2
(P)
1065 Rezervereprezentndsurplusul
realizatdinrezervedinreevaluare
(P)
1068 Alterezerve(P)
1. nfunciedeformajuridicaentitiisenscrie:capitalsocial,
patrimoniulregieietc.
2. Acestcontaparenumainsituaiilefinanciareanuale
consolidate.
Class 1 - Capital accounts
Group 10. Capital and Reserves
101 Capital
1
1011 Subscribedandnotpaidincapital
1012 Subscribedandpaidincapital
1015 Patrimonyofautonomous
companies
1016 Publicpatrimony
104 Share premiums
1041 Issuepremiums
1042 Merger/splitpremiums
1043 Contributionpremiums
1044 Conversionpremiums
105 Revaluation reserves
106 Reserves
1061 Legalreserves
1063 Statutoryorcontractualreserves
1064 Fairvaluereserves
2
1065 Reservesconsistingofthesurplus
fromrevaluationreserves
1068 Otherreserves
1. Functionofthecompanyslegalform,thewordingwillbe:share
capital,patrimonyofautonomouscompaniesetc.
2. Thisaccountwillonlybeincludedintheannualconsolidated
financialstatements
Classe 1 - Comptes de capitaux
Groupe 10. Capital et Reserves
101 Capital
1
1011 Capitalsouscrit-appel,non
vers
1012 Capitalsouscrit-appel,vers
1015 Patrimoinedesrgies
1016 Patrimoinepublic
104 Primes lies au capital social
1041 Primesdmission
1042 Primesdefusion/division
1043 Primesdapport
1044 Primesdeconversion
dobligationsenactions
105 Rserves de rvaluation
106 Rserves
1061 Rserveslgales
1063 Rservesstatutairesou
contractuelles
1064 Rservesdelavaleurjuste
2
1065 Plusvaluesconscutivesaux
rservesdervaluation
1068 Autresrserves
1. Fonctiondelaformejuridiquedelentitonycrit:lecapital
social,lepatrimoinedesrgiesetc.
2. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
2
107 Rezerve din conversie
3
(A/P)
108 Interese minoritare
4
1081 Intereseminoritare-rezultatul
exerciiuluifinanciar(A/P)
1082 Intereseminoritare-altecapitaluri
proprii(A/P)
109 Aciuni proprii
1091 Aciunipropriideinutepetermen
scurt(A)
1092 Aciunipropriideinutepetermen
lung(A)
Grupa 11. Rezultatul reportat
117 Rezultatul reportat
1171 Rezultatulreportatreprezentnd
profitulnerepartizatsaupierderea
neacoperit(A/P)
1172 Rezultatulreportatprovenitdin
adoptareapentruprimadataa
IAS,maipuinIAS29
5
(A/P)
1174 Rezultatulreportatprovenitdin
corectareaerorilorcontabile(A/P)
3. Acestcontaparenumainsituaiilefinanciareanuale
consolidate.
4. Acestcontaparenumainsituaiilefinanciareanuale
consolidate.
5. Acestcontaparedoarlaageniieconomicicareauaplicat
ReglementrilecontabileaprobateprinOMFPnr.94/2001i
pnlanchidereasolduluiacestuicont.
107 Conversion reserves
3
108 Minority interests
4
1081 Minorityinterests-netprofit/loss
1082 Minorityinterests-otherequities
109 Own shares
1091 Shorttermownshares
1092 Longtermownshares
Group 11. Retained earnings
117 Retained earnings
1171 Retainedearningsrepresenting
unappropriatedprofitorlossnot
covered
1172 Retainedearningsfromthefirst
implementationofIAS,exceptfor
IAS29
5
1174 Retainedearningsfromcorrection
ofaccountingerrors
3. Thisaccountwillonlybeincludedintheannualconsolidated
financialstatements.
4. Thisaccountwillonlybeincludedintheannualconsolidated
financialstatements.
5. Thisaccountwillonlybepresentforentitieshavingappliedthe
AccountingRegulationsapprovedbyMOF94/2001andupto
theclosingofthisaccountsbalance.
107 Rserve de conversion
3
108 Intrts minoritaires
4
1081 Intrtsminoritaires-rsultatde
lexercice
1082 Intrtsminoritaires-autres
capitaux
109 Actions propres
1091 Actionsproprescourtterme
1092 Actionspropreslongterme
Groupe 11. Report nouveau
117 Report nouveau
1171 Reportnouveaureprsentantle
bnficenon-distribuoulaperte
non-affecte
1172 Reportnouveauprovenantde
ladoptionpourlapremirefois
desIAS,lexceptiondeIAS29
5
1174 Reportnouveauprovenantdela
correctionderreurscomptables
3. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
4. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
5. Cecompteapparatseulementauxentreprisesquiont
appliqulesRglescomptablesapprouvesparOMFPno.
94/2001etjusqulaclturedusoldedececompte.
3
1176 Rezultatulreportatprovenit
dintrecerealaaplicarea
Reglementrilorcontabile
conformecuDirectivaapatra
aComunitilorEconomice
Europene(A/P)
Grupa 12. Rezultatul exerciiului
financiar
121 Profit sau pierdere (A/P)
129 Repartizarea profitului (A)
Grupa 13. Subvenii pentru investiii
131 Subvenii guvernamentale pentru
investiii (P)
132 mprumuturi nerambursabile cu
caracter de subvenii pentru investiii
(P)
133 Donaii pentru investiii (P)
134 Plusuri de inventar de natura
imobilizrilor (P)
138 Alte sume primite cu caracter de
subvenii pentru investiii (P)
Grupa 15. Provizioane
151 Provizioane
1511 Provizioanepentrulitigii(P)
1512 Provizioanepentrugaranii
acordateclienilor(P)
1176 Retainedearningsfromthe
firstapplicationofAccounting
Regulationsinaccordancewith
theFourthEECDirective
Group 12. Profit (loss) for the period
121 Profit or loss
129 Appropriation of profit
Group 13. Investment subsidies
131 Government investment subsidies
132 Irredeemable loans representing
investment subsidies
133 Donations for investments
134 Tangible assets inventory surplus
138 Other amounts received as investment
subsidies
Group 15. Provisions
151 Provisions
1511 Provisionsforlitigations
1512 Provisionsforcustomer
warrantees
1176 Reportnouveauprovenant
deladoptionpourlapremire
foisdesRglescomptablesen
conformitaveclaDirectiveIV
CEE
Groupe 12. Resultat de lexercice
121 Bnfice (perte)
129 Affectation des bnfices
Groupe 13. Subventions
dinvestissement
131 Subventions gouvernementales
dinvestissement
132 Prts non-remboursables reprsentant
subventions dinvestissment
133 Donations pour investissements
134 Plus values de stock dans la forme
des immobilisations
138 Autres sommes reues comme
subventions dinvestissment
Groupe 15. Provisions
151 Provisions
1511 Provisionspourlitiges
1512 Provisionspourgaranties
donnesauxclients
4
6. Acestcontaparedoarlaageniieconomicicareauaplicat
ReglementrilecontabileaprobateprinOMFPnr.94/2001i
pnlascoatereadinevidenaimobilizrilorcorporalen
valoareacroraaufostincluseacesteprovizioane.Caurmare,
acesteprovizioanenusemaipotconstituinbazaprezentelor
reglementri.
1513 Provizioanepentrudezafectare
imobilizricorporaleialteaciuni
similarelegatedeacestea
6
(P)
1514 Provizioanepentrurestructurare
(P)
1515 Provizioanepentrupensiii
obligaiisimilare(P)
1516 Provizioanepentruimpozite(P)
1518 Alteprovizioane(P)
Grupa 16. mprumuturi i datorii
asimilate
161 mprumuturi din emisiuni de
obligaiuni
1614 mprumuturiexternedinemisiuni
deobligaiunigarantatedestat(P)
1615 mprumuturiexternedinemisiuni
deobligaiunigarantatedebnci
(P)
1617 mprumuturiinternedinemisiuni
deobligaiunigarantatedestat(P)
1618 Altemprumuturidinemisiunide
obligaiuni(P)
162 Credite bancare pe termen lung
1621 Creditebancarepetermenlung(P)
1513 Provisionsforthe
decommissioningoftangiblenon-
currentassetsandthelike1
1514 Provisionsforrestructuring
1515 Provisionsforpensionsand
similarobligations
1516 Provisionsfortaxes
1518 Otherprovisions
Group 16. Loans and similar debts
161 Debenture loans
1614 Foreigndebentureloans
guaranteedbytheState
1615 Foreigndebentureloans
guaranteedbybanks
1617 Domesticdebentureloans
guaranteedbytheState
1618 Otherdebentureloans
162 Long term bank loans
1621 Longtermbankloans
1513 Provisionspourlamisehors
servicedimmobilisations
corporellesetautresactions
similaires
6
1514 Provisionspourrestructuration
1515 Provisionspourpensionset
autresobligations
1516 Provisionspourtaxes
1518 Autresprovisions
Groupe 16. Emprunts et dettes
assimilees
161 Emprunts par mission dobligations
1614 Empruntsexternesparmission
dobligationsgarantiesparlEtat
1615 Empruntsexternesparmission
dobligationsgarantiesparles
banques
1617 Empruntsinternesparmission
dobligationsgarantiesparlEtat
1618 Autresempruntsparmission
dobligations
162 Crdits bancaires long terme
1621 Crditsbancaireslongterme
6. Thisaccountwillonlybepresentforentitieshavingappliedthe
AccountingRegulationsapprovedbyMOF94/2001andupto
thewrite-offoftangibleassetsinwhosevaluethoseprovisions
havebeenincluded.Asaresult,thoseprovisionsmaynotbe
setanylongeraccordingtothepresentregulations.
6. Cecompteapparatseulementauxentreprisesquiont
appliqulesRglescomptablesapprouvesparOMFP
no.94/2001etjusqulexclusiondestangiblescorporels
danslavaleurdesquellescesprovisionsonttinclus.Par
consquence,cesprovisionsnepeuventplustreconstitus
selonlesrglesci-incluses.
3
1622 Creditebancarepetermenlung
nerambursatelascaden(P)
1623 Crediteexterneguvernamentale
(P)
1624 Creditebancareexternegarantate
destat(P)
1625 Creditebancareexternegarantate
debnci(P)
1626 Creditedelatrezoreriastatului(P)
1627 Creditebancareinternegarantate
destat(P)
166 Datorii care privesc imobilizrile
financiare
1661 Datoriifadeentitileafiliate(P)
1663 Datoriifadeentitiledecare
companiaestelegatprininterese
departicipare(P)
167 Alte mprumuturi i datorii asimilate
(P)
168 Dobnzi aferente mprumuturilor i
datoriilor asimilate
1681 Dobnziaferentemprumuturilor
dinemisiunideobligaiuni(P)
1682 Dobnziaferentecreditelor
bancarepetermenlung(P)
1685 Dobnziaferentedatoriilorfade
entitileafiliate(P)
1622 Longtermbankloansnot
reimbursedatmaturitydate
1623 Governmentforeignloans
1624 Foreignloansguaranteedbythe
State
1625 Foreignloansguaranteedby
banks
1626 StateTreasuryloans
1627 Domesticloansguaranteedbythe
State
166 Debts relating to financial assets
1661 Debtstowardsrelatedparties
1663 Debtstowardsentitieswithwhich
thecompanyislinkedbyvirtueof
participatinginterests
167 Other loans and similar debts
168 Accrued interest on loans and similar
debts
1681 Accruedinterestonloansfrom
bondsissue
1682 Accruedinterestonlongterm
bankloans
1685 Accruedinterestondebtstowards
relatedparties
1622 Crditsbancaireslongterme
nonrembourss1chance
1623 Crditsbancairesexternes
gouvernementaux
1624 Crditsbancairesexternes
garantisparlEtat
1625 Crditsbancairesexternes
garantisparlesbanques
1626 CrditsaccordsparlaTrsorerie
1627 Crditsbancairesinternes
garantisparlEtat
166 Dettes rattaches aux immobilisations
financires
1661 Dettesenversdessocitsdu
Groupe
1663 Dettesenversdessocits
dtenantdesintrtsde
participation
167 Autres emprunts et dettes assimiles
168 Intrts courus sur emprunts et dettes
assimiles
1681 Intrtscourussurempruntspar
missiondobligations
1682 Intrtscourussurcrdits
bancaireslongterme
1685 Intrtscourussurdettesenvers
dessocitsdugroupe
6
1686 Dobnziaferentedatoriilorfade
entitiledecarecompaniaeste
legatprininteresedeparticipare
(P)
1687 Dobnziaferentealtor
mprumuturiidatoriiasimilate(P)
169 Prime privind rambursarea
obligaiunilor (A)
Clasa 2 - Conturi de imobilizri
Grupa 20. Imobilizri necorporale
201 Cheltuieli de constituire (A)
203 Cheltuieli de dezvoltare (A)
205 Concesiuni, brevete, licene, mrci
comerciale, drepturi i active similare
(A)
207 Fond comercial
2071 Fondcomercialpozitiv
7
(A)
2075 Fondcomercialnegativ
8
(P)
208 Alte imobilizri necorporale (A)
1686 Accruedinterestondebtstowards
entitieswithwhichthecompany
islinkedbyvirtueofparticipating
interests
1687 Accruedinterestonotherloans
andsimilardebts
169 Premium on redemption of bonds
Class 2 - Non-current assets
Group 20. Intangible assets
201 Set-up costs
203 Development costs
205 Concessions, patents, licences,
trademarks and similar rights and
assets
207 Goodwill
2071 Positivegoodwill
7
2075 Negativegoodwill
8
208 Other intangible assets
1686 Intrtscourussurdettesenvers
dessocitsdtenantdesintrts
departicipation
1687 Intrtscourussurautres
empruntsetdettesassimiles
169 Primes de remboursement des
obligations
Classe 2 - Comptes
dimmobilisations
Groupe 20. Immobilisations
incorporelles
201 Frais de constitution
203 Frais de dveloppement
205 Concessions, brevets, licences,
marques commerciales et autres
droits et valeurs similaires
207 Fonds commercial
2071 Fondscommercialpositif
7
2075 Fondscommercialngatif
8
208 Autres immobilisations incorporelles
7. Acestcontapare,deregul,nsituaiilefinanciareanuale
consolidate.
8. Acestcontaparenumainsituaiilefinanciareanuale
consolidate.
7. Thisaccountgenerallyappearsintheconsolidatedfinancial
statements.
8. Thisaccountonlyappearsintheconsolidatedfinancial
statements.
7. Cecompteapparatengnraldanslessituationsfinancires
annuellesconsolides.
8. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
7
Grupa 21. Imobilizri corporale
211 Terenuri i amenajri de terenuri (A)
2111 Terenuri
2112 Amenajrideterenuri
212 Construcii (A)
213 Instalaii tehnice, mijloace de
transport, animale i plantaii
2131 Echipamentetehnologice(maini,
utilajeiinstalaiidelucru)(A)
2132 Aparateiinstalaiidemsurare,
controlireglare(A)
2133 Mijloacedetransport(A)
2134.Animaleiplantaii(A)
214 Mobilier, aparatur birotic,
echipamente de protecie a valorilor
umane i materiale i alte active
corporale (A)
Grupa 23. Imobilizri n curs i avansuri
pentru imobilizri
231 Imobilizri corporale n curs de
execuie (A)
232 Avansuri acordate pentru imobilizri
corporale (A)
233 Imobilizri necorporale n curs de
execuie (A)
234 Avansuri acordate pentru imobilizri
necorporale (A)
Group 21. Tangible assets
211 Land and land improvements
2111 Land
2112 Landimprovements
212 Buildings
213 Plant and machinery, motor vehicles,
animals and plantations
2131 Plantandmachinery
2132 Measurement,controland
adjustmentdevices
2133 Motorvehicles
2134 Animalsandplantations
214 Furniture, office equipment, protection
equipment of human and material
values and other tangible assets
Group 23. Non-current assets in
progress and advance payments for
non-current assets
231 Tangible assets in progress
232 Advance payments for tangible non-
current assets
233 Intangible assets in progress
234 Advance payments for intangible non-
current assets
Groupe 21. Immobilisations corporelles
211 Terrains et amnagements de terrains
2111 Terrains
2112 Amnagementsdeterrains
212 Constructions
213 Installations techniques, matriels de
transport, animaux et plantations
2131 Equipementstechnologiques
2132 Appareilsetinstallationsde
mesure,contrleetrglage
2133 Matrielsdetransport
2134 Animauxetplantations
214 Mobilier, matriel bureautique,
quipement de protection des valeurs
humaines et matrielles et autres
actifs corporels
Groupe 23. Immobilisations en cours et
avances versees sur immobilisations
231 Immobilisations corporelles en cours
232 Avances verses sur immobilisations
corporelles
233 Immobilisations incorporelles en
cours
234 Avances verses sur immobilisations
incorporelles
8
Grupa 26. Imobilizri financiare
261 Aciuni deinute la entitile afiliate (A)
263 Interese de participare (A)
264 Titluri puse n echivalen
9
(A)
265 Alte titluri imobilizate (A)
267 Creane imobilizate
2671 Sumedatoratedeentitileafiliate
(A)
2672 Dobndaaferentsumelor
datoratedeentitileafiliate(A)
2673 Creanelegatedeintereselede
participare(A)
2674 Dobndaaferentcreanelor
legatedeintereseledeparticipare
(A)
2675 mprumuturiacordatepetermen
lung(A)
2676 Dobndaaferentmprumuturilor
acordatepetermenlung(A)
2678 Altecreaneimobilizate(A)
2679 Dobnziaferentealtorcreane
imobilizate(A)
269 Vrsminte de efectuat pentru
imobilizri financiare
2691 Vrsmintedeefectuatprivind
aciuniledeinutelaentitile
afiliate(P)
Group 26. Financial assets
261 Shares in related parties
263 Participating interests
264 Securities accounted for using the
equity method
9
265 Other long term securities
267 Long term receivables
2671 Amountsowedbyrelatedparties
2672 Accruedinterestonamounts
owedbyrelatedparties
2673 Receivablesrelatedto
participatinginterests
2674 Accruedinterestonreceivables
relatedtoparticipatinginterests
2675 Longtermloans
2676 Accruedinterestonlongterm
loans
2678 Otherlongtermreceivables
2679 Accruedinterestonotherlong
termreceivables
269 Amounts payable in relation to
financial assets
2691 Amountspayableinrelationto
sharesheldinrelatedparties
Groupe 26. Immobilisations financieres
261 Actions dans les socits du groupe
263 Intrts de participation
264 Titres mis en quivalence
9
265 Autres titres immobiliss
267 Crances immobilises
2671 Sommesduesparlessocitsdu
groupe
2672 Intrtscourussursommesdues
parlessocitsdugroupe
2673 Crancesrattachesaux
participations
2674 Intrtscourussurcrances
rattachesauxparticipations
2675 Prtslongterme
2676 Intrtscourussurprtslong
terme
2678 Autrescrancesimmobilises
2679 Intrtscourussurcrances
immobilises
269 Versements restant effectuer sur
immobilisations financires
2691 Versementsrestanteffectuer
suractionsdansdessocitsdu
groupe
9. Acestcontaparenumainsituaiilefinanciareanuale
consolidate.
9. Thisaccountonlyappearsintheconsolidatedfinancial
statements.
9. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
9
2692 Vrsmintedeefectuatprivind
intereseledeparticipare(P)
2693 Vrsmintedeefectuatpentrualte
imobilizrifinanciare(P)
Grupa 28. Amortizri privind
imobilizrile
280 Amortizri privind imobilizrile
necorporale
2801 Amortizareacheltuielilorde
constituire(P)
2803 Amortizareacheltuielilorde
dezvoltare(P)
2805 Amortizareaconcesiunilor,
brevetelor,licenelor,mrcilor
comerciale,drepturiloriactivelor
similare(P)
2807 Amortizareafonduluicomercial
10

(P)
2808 Amortizareaaltorimobilizri
necorporale(P)
281 Amortizri privind imobilizrile
corporale
2811 Amortizareaamenajrilorde
terenuri(P)
2812 Amortizareaconstruciilor(P)
2813 Amortizareainstalaiilor,
mijloacelordetransport,
animaleloriplantaiilor(P)
2692 Amountspayableinrelationto
participatinginterests
2693 Amountspayableinrelationto
otherfinancialassets
Group 28. Amortisation of non-current
assets
280 Amortisation of intangible assets
2801 Amortisationofset-upcosts
2803 Amortisationofdevelopmentcosts
2805 Amortisationofconcessions,
patents,licences,trademarksand
similarrightsandassets
2807 Amortisationofgoodwill
10
2808 Amortisationofotherintangible
assets
281 Depreciation of tangible assets
2811 Depreciationofland
improvements
2812 Depreciationofbuildings
2813 Depreciationofplantand
machinery,motorvehicles,
animalsandplantations
2692 Versementsrestanteffectuersur
intrtsdeparticipation
2693 Versementsrestanteffectuersur
autresimmobilisationsfinancires
Groupe 28. Amortissements des
immobilisations
280 Amortissements des immobilisations
incorporelles
2801 Amortissementsdesfraisde
constitution
2803 Amortissementsdesfraisde
dveloppement
2805 Amortissementsdesconcessions,
brevets,licences,marques
commercialesetautresdroitset
valeurssimilaires
2807 Amortissementsdufonds
commercial
10
2808 Amortissementsdesautres
immobilisationsincorporelles
281 Amortissements des immobilisations
corporelles
2811 Amortissementsdes
amnagementsdeterrains
2812 Amortissementsdesconstructions
2813 Amortissementsdesinstallations,
matrielsdetransport,animauxet
plantations
10. Acestcontapare,deregul,nsituaiilefinanciareanuale
consolidate.
10. Thisaccountgenerallyappearsintheconsolidatedfinancial
statements.
10. Cecompteapparatengnraldanslessituationsfinancires
annuellesconsolides.
10
2814 Amortizareaaltorimobilizri
corporale(P)
Grupa 29. Ajustri pentru deprecierea
sau pierderea de valoare a
imobilizrilor
290 Ajustri pentru deprecierea
imobilizrilor necorporale
2903 Ajustripentrudeprecierea
cheltuielilordedezvoltare(P)
2905 Ajustripentrudeprecierea
concesiunilor,brevetelor,
licenelor,mrcilorcomerciale,
drepturiloriactivelorsimilare(P)
2907 Ajustripentrudeprecierea
fonduluicomercial
11
(P)
2908 Ajustripentrudepreciereaaltor
imobilizrinecorporale(P)
291 Ajustri pentru deprecierea
imobilizrilor corporale
2911 Ajustripentrudeprecierea
terenuriloriamenajrilorde
terenuri(P)
2912 Ajustripentrudeprecierea
construciilor(P)
2913 Ajustripentrudeprecierea
instalaiilor,mijloacelordetransport,
animaleloriplantaiilor(P)
2814 Depreciationofothertangible
assets
Group 29. Adjustment for impairment or
loss in value of non-current assets
290 Impairment of intangible assets
2903 Impairmentofdevelopmentcosts
2905 Impairmentofconcessions,
patents,licences,trademarksand
similarrightsandassets
2907 Impairmentofgoodwill
11
2908 Impairmentofotherintangible
assets
291 Impairment of tangible assets
2911 Impairmentoflandandland
improvements
2912 Impairmentofbuildings
2913 Impairmentofplantand
machinery,motorvehicles,
animalsandplantations
2814 Amortissementsdesautres
immobilisationscorporelles
Groupe 29. Provisions pour
dprciation des immobilisations
290 Provisions pour dprciation des
immobilisations incorporelles
2903 Provisionspourfraisde
dveloppement
2905 Provisionspourconcessions,
brevets,licences,marques
commercialesetautresdroitset
valeurssimilaires
2907 Provisionspourdprciationdu
fondscommercial
11
2908 Provisionspourdprciation
desautresimmobilisations
incorporelles
291 Provisions pour dprciation des
immobilisations corporelles
2911 Provisionspourdprciationdes
amnagementsdeterrains
2912 Provisionspourdprciationdes
constructions
2913 Provisionspourdprciation
desinstallations,matrielsde
transport,animauxetplantations
11. Acestcontapare,deregul,nsituaiilefinanciareanuale
consolidate.
11. Thisaccountgenerallyappearsintheconsolidatedfinancial
statements.
11. Cecompteapparatengnraldanslessituationsfinancires
annuellesconsolides.
11
2914 Ajustripentrudepreciereaaltor
imobilizricorporale(P)
293 Ajustri pentru deprecierea
imobilizrilor n curs de execuie
2931 Ajustripentrudeprecierea
imobilizrilorcorporalencursde
execuie(P)
2933 Ajustripentrudeprecierea
imobilizrilornecorporalencurs
deexecuie(P)
296 Ajustri pentru pierderea de valoare a
imobilizrilor financiare (P)
2961 Ajustripentrupierdereade
valoareaaciunilordeinutela
entitileafiliate(P)
2962 Ajustripentrupierderea
devaloareaintereselorde
participare(P)
2963 Ajustripentrupierdereade
valoareaaltortitluriimobilizate(P)
2964 Ajustripentrupierdereade
valoareasumelordatoratede
entitileafiliate(P)
2965 Ajustripentrupierdereade
valoareacreanelorlegatede
intereseledeparticipare(P)
2966 Ajustripentrupierdereade
valoareamprumuturiloracordate
petermenlung(P)
2968 Ajustripentrupierdereadevaloare
aaltorcreaneimobilizate(P)
2914 Impairmentofothertangible
assets
293 Impairment of non-current assets in
progress
2931 Impairmentoftangibleassetsin
progress
2933 Impairmentofintangibleassetsin
progress
296 Impairment of financial assets
2961 Impairmentofsharesinrelated
parties
2962 Impairmentofparticipating
interests
2963 Impairmentofotherlongterm
securities
2964 Impairmentofdebtstowards
relatedparties
2965 Impairmentofreceivablesrelated
toparticipatinginterests
2966 Impairmentoflongtermloans

2968 Impairmentofotherlongterm
receivables
2914 Provisionspourdprciationdes
autresimmobilisationscorporelles
293 Provisions pour dprciation des
immobilisations en cours
2931 Provisionspourdprciationdes
immobilisationscorporellesen
cours
2933 Provisionspourdprciationdes
immobilisationsincorporellesen
cours
296 Provisions pour dprciation des
immobilisations financires
2961 Provisionspourdprciationdes
actionsdansdessocitsdu
groupe
2962 Provisionspourdprciationdes
intrtsdeparticipation
2963 Provisionspourdprciationdes
autrestitreslongterme
2964 Provisionspourdprciationdes
sommesduesparlessocitsdu
groupe
2965 Provisionspourdprciationdes
crancesrattachesauxintrts
departicipation
2966 Provisionspourdprciationdes
prtslongterme
2968 Provisionspourdprciationdes
autrescrancesimmobilises
12
Clasa 3 - Conturi de stocuri i
producie n curs de execuie
Grupa 30. Stocuri de materii prime i
materiale
301 Materii prime (A)
302 Materiale consumabile
3021 Materialeauxiliare(A)
3022 Combustibili(A)
3023 Materialepentruambalat(A)
3024 Piesedeschimb(A)
3025 Semineimaterialedeplantat(A)
3026 Furaje(A)
3028 Altematerialeconsumabile(A)
303 Materiale de natura obiectelor de
inventar (A)
308 Diferene de pre la materii prime i
materiale (A/P)
Grupa 33. Producia n curs de execuie
331 Produse n curs de execuie (A)
332 Lucrri i servicii n curs de execuie (A)
Grupa 34. Produse
341 Semifabricate (A)
345 Produse finite (A)
346 Produse reziduale (A)
348 Diferene de pre la produse (A/P)
Class 3 - Inventories and work in
progress
Group 30. Inventory of raw materials
and consumables
301 Raw materials
302 Consumables
3021 Auxiliarymaterials
3022 Fuel
3023 Packagingmaterials
3024 Spareparts
3025 Seedsandsapling
3026 Fodder
3028 Otherconsumables
303 Materials in the form of inventory
items
308 Price differences on raw materials and
consumables
Group 33. Work in progress
331 Goods in progress
332 Works and services in progress
Group 34. Goods
341 Semi-finished goods
345 Finished goods
346 Residual products
348 Price differences on goods
Classe 3 - Comptes de stocks et en-
cours
Groupe 30. Stocks de matieres
premieres et fournitures
301 Matires premires
302 Matires et fournitures consommables
3021 Matiresauxiliaires
3022 Combustibles
3023 Emballages
3024 Picesderechange
3025 Semencesetfourniturespour
plantation
3026 Fourrage
3028 Autresfournituresconsommables
303 Fournitures ayant la nature dobjets
dinventaire
308 Ecarts de prix sur matires premires
et fournitures
Groupe 33. Production en cours
331 Produits en cours
332 Travaux et services en cours
Groupe 34. Produits
341 Produits intermdiaires
345 Produits finis
346 Produits rsiduels
348 Ecarts de prix sur produits
13
Grupa 35. Stocuri aflate la teri
351 Materii i materiale aflate la teri (A)
354 Produse aflate la teri (A)
356 Animale aflate la teri (A)
357 Mrfuri aflate la teri (A)
358 Ambalaje aflate la teri (A)
Grupa 36. Animale
361 Animale i psri (A)
368 Diferene de pre la animale i psri
(A/P)
Grupa 37. Mrfuri
371 Mrfuri (A)
378 Diferene de pre la mrfuri (A/P)
Grupa 38. Ambalaje
381 Ambalaje (A)
388 Diferene de pre la ambalaje (A/P)
Grupa 39. Ajustri pentru deprecierea
stocurilor i produciei n curs de
execuie
391 Ajustri pentru deprecierea materiilor
prime (P)
392 Ajustri pentru deprecierea
materialelor
Group 35. Inventories held by third
parties
351 Raw materials and consumables at
third parties
354 Goods at third parties
356 Animals at third parties
357 Commodities at third parties
358 Packaging materials at third parties
Group 36. Animals
361 Animals and poultry
368 Price differences on animals and
poultry
Group 37. Commodities
371 Commodities
378 Price differences on commodities
Group 38. Packaging
381 Packaging materials
388 Price differences on packaging
Group 39. Adjustment for impairment of
inventories and work in progress
391 Impairment of raw materials
392 Impairment of materials
Groupe 35. Stocks detenus par des
tiers
351 Matires et fournitures dtenues par
des tiers
354 Produits dtenus par des tiers
356 Animaux dtenus par des tiers
357 Marchandises dtenues par des tiers
358 Emballages dtenus par des tiers
Groupe 36. Animaux
361 Animaux et volailles
368 Ecarts de prix sur animaux et volailles
Groupe 37. Marchandises
371 Marchandises
378 Ecarts de prix sur marchandises
Groupe 38. Emballages
381 Emballages
388 Ecarts de prix sur emballages
Groupe 39. Provisions pour
depreciation des stocks et en-cours
391 Provisions pour dprciation des
matires premires
392 Provisions pour dprciation des
matires
14
3921 Ajustripentrudeprecierea
materialelorconsumabile(P)
3922 Ajustripentrudeprecierea
materialelordenaturaobiectelor
deinventar(P)
393 Ajustri pentru deprecierea produciei
n curs de execuie (P)
394 Ajustri pentru deprecierea
produselor
3941 Ajustripentrudeprecierea
semifabricatelor(P)
3945 Ajustripentrudeprecierea
produselorfinite(P)
3946 Ajustripentrudeprecierea
produselorreziduale(P)
395 Ajustri pentru deprecierea stocurilor
aflate la teri
3951 Ajustripentrudeprecierea
materiilorimaterialeloraflatela
teri(P)
3952 Ajustripentrudeprecierea
semifabricateloraflatelateri(P)
3953 Ajustripentrudeprecierea
produselorfiniteaflatelateri(P)
3954 Ajustripentrudeprecierea
produselorrezidualeaflatelateri
(P)
3956 Ajustripentrudeprecierea
animaleloraflatelateri(P)
3921 Impairmentofconsumables
3922 Impairmentofmaterialsinthe
formofinventoryitems
393 Impairment of work in progress
394 Impairment of goods
3941 Impairmentofsemi-finishedgoods
3945 Impairmentoffinishedgoods
3946 Impairmentofresidualproducts
395 Impairment of inventories held at third
parties
3951 Impairmentofrawmaterialsand
materialsatthirdparties
3952 Impairmentofsemi-finishedgoods
atthirdparties
3953 Impairmentoffinishedgoodsat
thirdparties
3954 Impairmentofresidualproductsat
thirdparties
3956 Impairmentofanimalsatthird
parties
3921 Provisionspourdprciationdes
matiresconsommables
3922 Provisionspourdprciation
desfournituresayantlanature
dobjetsdinventaire
393 Provisions pour dprciation des en-
cours de production
394 Provisions pour dprciation des
produits
3941 Provisionspourdprciationdes
produitsintermdiaires
3945 Provisionspourdprciationdes
produitsfinis
3946 Provisionspourdprciationdes
produitsrsiduels
395 Provisions pour dprciation des
stocks dtenus par des tiers
3951 Provisionspourdprciationdes
matiresetfournituresdtenues
pardestiers
3952 Provisionspourdprciationdes
produitsintermdiairesdtenus
pardestiers
3953 Provisionspourdprciationdes
produitsfinisdtenuspardestiers
3954 Provisionspourdprciationdes
produitsrsiduelsdtenuspardes
tiers
3956 Provisionspourdprciationdes
animauxdtenuspardestiers
13
3957 Ajustripentrudeprecierea
mrfuriloraflatelateri(P)
3958 Ajustripentrudeprecierea
ambalajeloraflatelateri(P)
396 Ajustri pentru deprecierea animalelor
(P)
397 Ajustri pentru deprecierea mrfurilor
(P)
398 Ajustri pentru deprecierea
ambalajelor (P)
Clasa 4 - Conturi de teri
Grupa 40. Furnizori i conturi asimilate
401 Furnizori (P)
403 Efecte de pltit (P)
404 Furnizori de imobilizri (P)
405 Efecte de pltit pentru imobilizri (P)
408 Furnizori - facturi nesosite (P)
409 Furnizori - debitori
4091 Furnizori-debitoripentru
cumprridebunuridenatura
stocurilor(A)
4092 Furnizori-debitoripentruprestri
deserviciiiexecutridelucrri
(A)
3957 Impairmentofcommoditiesat
thirdparties
3958 Impairmentofpackagingmaterials
atthirdparties
396 Impairment of animals
397 Impairment of commodities
398 Impairment of packaging materials
Class 4 - Third party accounts
Group 40. Suppliers and similar
accounts
401 Suppliers
403 Bills of exchange payable
404 Suppliers of non-current assets
405 Bills of exchange payable to suppliers
of non-current assets
408 Suppliers - invoices to be received
409 Suppliers - debtors
4091 Suppliers-debtorsforsuppliers
forthepurchaseofinventories
4092 Suppliers-debtorsforsuppliers
forservicesandworks
3957 Provisionspourdprciationdes
marchandisesdtenuespardes
tiers
3958 Provisionspourdprciationdes
emballagesdtenuspardestiers
396 Provisions pour dprciation des
animaux
397 Provisions pour dprciation des
marchandises
398 Provisions pour dprciation des
emballages
Classe 4 - Comptes de tiers
Groupe 40. Fournisseurs et comptes
rattaches
401 Fournisseurs
403 Effets payer
404 Fournisseurs dimmobilisations
405 Effets payer pour immobilisations
408 Fournisseurs - factures non parvenues
409 Fournisseurs - dbiteurs
4091 Fournisseurs-dbiteurssur
achatsdebiensayantlanaturede
stocks
4092 Fournisseurs-dbiteurssur
prestationsdeserviceset
excutiondetravaux
16
Grupa 41. Clieni i conturi asimilate
411 Clieni
4111 Clieni(A)
4118 Clieniincerisaunlitigiu(A)
413 Efecte de primit de la clieni (A)
418 Clieni - facturi de ntocmit (A)
419 Clieni - creditori (P)
Grupa 42. Personal i conturi asimilate
421 Personal - salarii datorate (P)
423 Personal - ajutoare materiale datorate
(P)
424 Prime reprezentnd participarea
personalului la profit
12
(P)
425 Avansuri acordate personalului (A)
426 Drepturi de personal neridicate (P)
427 Reineri din salarii datorate terilor (P)
428 Alte datorii i creane n legtur cu
personalul
4281 Altedatoriinlegturcu
personalul(P)
4282 Altecreanenlegturcu
personalul(A)
Group 41. Customers and similar
accounts
411 Customers
4111 Customers
4118 Doubtfulcustomersorcustomers
involvedinlitigation
413 Bills of exchange receivable
418 Customers - invoices to be issued
419 Advance payments from customers
Group 42. Payroll and similar accounts
421 Employees - salaries payable
423 Other social benefits granted to
employees
424 Profit share payable to employees
12

425 Advances to employees

426 Employee rights not claimed
427 Retentions from salaries payable to
third parties
428 Other employee-related debts and
claims
4281 Otheremployee-relateddebts
4282 Otheremployee-relatedclaims
Groupe 41. Clients et comptes
rattaches
411 Clients
4111 Clients
4118 Clientsdouteuxouenlitige
413 Clients - Effets recevoir
418 Clients - Factures tablir
419 Clients crditeurs
Groupe 42. Personnel et comptes
rattaches
421 Personnel - rmunrations dues
423 Autres aides matrielles dues
424 Participation du personnel aux
bnfices
12
425 Avances accordes au personnel
426 Droits du personnel non rclams
427 Saisie-arrts dues aux tiers
428 Autres dettes et crances
4281 Autresdettes
4282 Autrescrances
12. Seutilizeazatuncicndexistbazlegalpentruacordarea
acestora.
12. Itisusedwhenthereisnolegalbasisforthepayment. 12. Aemployervulexistencedelabaselgalepourlattribution
decesbnfices.
17
Grupa 43. Asigurri sociale, protecia
social i conturi asimilate
431 Asigurri sociale
4311 Contribuiaunitiilaasigurrile
sociale(P)
4312 Contribuiapersonaluluila
asigurrilesociale(P)
4313 Contribuiaangajatoruluipentru
asigurrilesocialedesntate(P)
4314 Contribuiaangajailorpentru
asigurrilesocialedesntate(P)
437 Ajutor de omaj
4371 Contribuiaunitiilafondulde
omaj(P)
4372 Contribuiapersonaluluilafondul
deomaj(P)
438 Alte datorii i creane sociale
4381 Altedatoriisociale(P)
4382 Altecreanesociale(A)
Grupa 44. Bugetul statului, fonduri
speciale i conturi asimilate
441 Impozitul pe profit/venit
4411 Impozitulpeprofit(P)
4418 Impozitulpevenit
13
(P)
442 Taxa pe valoarea adugat
Group 43. Social security and similar
accounts
431 Social security
4311 Companycontributiontosocial
security
4312 Employeecontributiontosocial
security
4313 Companycontributiontohealth
insurance
4314 Employeecontributiontohealth
insurance
437 Unemployment fund
4371 Companycontributionto
unemploymentfund
4372 Employeecontributionto
unemploymentfund
438 Other personnel-related debts and
claims
4381 Otherpersonnel-relateddebts
4382 Otherpersonnel-relatedclaims
Group 44. Amounts payable to the
state budget, special funds and similar
accounts
441 Profit / Income tax
4411 Profittax
4418 Incometax
13
442 VAT
Groupe 43. Assurances sociales,
protection sociale et comptes rattaches
431 Assurances sociales
4311 Contributiondelentrepriseaux
assurancessociales
4312 Contributiondusalariaux
assurancessociales
4313 Contributiondelentrepriseaux
assurancessocialessant
4314 Contributiondusalariaux
assurancessocialessant
437 Chmage
4371 Contributionde1entreprisela
constitutiondufondsdechmage
4372 Contributiondusalarila
constitutiondufondsdechmage
438 Autres dettes et crances sociales
4381 Autresdettessociales
4382 Autrescrancessociales
Groupe 44. Etat, fonds speciaux et
comptes rattaches
441 Impt sur les bnfices / revenus
4411 Imptsurlesbnfices
4418 Imptsurlesrevenus
13
442 Taxe sur la Valeur Ajoute
13. Seutilizeazpentruevideniereaimpozituluipevenitul
microntreprinderilor,definiteconformlegii.
13. Itisusedformicro-companiestaxationpurposes,asdefined
bythelaw.
13. Aemployerpourlenregistrementdelimptsurlesrevenus
desmicro-entreprisesselonladfinitiondelaloi.
18
4423 TVAdeplat(P)
4424 TVAderecuperat(A)
4426 TVAdeductibil(A)
4427 TVAcolectat(P)
4428 TVAneexigibil(A/P)
444 Impozitul pe venituri de natura
salariilor (P)
445 Subvenii
4451 Subveniiguvernamentale(A)
4452 mprumuturinerambursabilecu
caracterdesubvenii(A)
4458 Altesumeprimitecucaracterde
subvenii(A)
446 Alte impozite, taxe i vrsminte
asimilate (P)
447 Fonduri speciale - taxe i vrsminte
asimilate (P)
448 Alte datorii i creane cu bugetul
statului
4481 Altedatoriifadebugetulstatului
(P)
4482 Altecreaneprivindbugetul
statului(A)
Grupa 45. Grup i acionari/asociai
451 Decontri ntre entitile afiliate
4511 Decontrintreentitileafiliate
(A/P)
4518 Dobnziaferentedecontrilor
ntreentitileafiliate(A/P)
4423 VATpayable
4424 VATreceivable
4426 InputVAT
4427 OutputVAT
4428 Non-chargeableVAT
444 Tax on salaries
445 Subsidies
4451 Governmentsubsidies
4452 Irredeemableloansassubsidies
4458 Otheramountsreceivedas
subsidies
446 Other taxes, charges and similar
liabilities
447 Special funds - taxes and similar
liabilities
448 Other debts and claims with the
Treasury
4481 Otherdebtspayabletothe
Treasury
4482 Otherclaimsreceivablefromthe
Treasury
Group 45. Group and shareholders
451 Inter-company recharges
4511 Inter-companyrecharges
4518 Accruedinterestoninter-company
recharges
4423 TVApayer
4424 CrditdeTVA
4426 TVAdductible
4427 TVAcollecte
4428 TVArgulariser
444 Impt sur les salaires
445 Subventions
4451 Subventionsgouvernementales
4452 Prtsnonremboursablescomme
subventions
4458 Autressommesreuescomme
subventions
446 Autres impts, taxes et versements
assimils
447 Fonds spciaux - taxes et versements
assimils
448 Autres dettes et crances sur la
Trsorerie
4481 AutresdettesenverslaTrsorerie
4482 AutrescrancessurlaTrsorerie
Groupe 45. Groupe et associes
451 Dcomptes avec le groupe
4511 Principal
4518 Intrtscourus
19
453 Decontri privind interesele de
participare
4531 Decontriprivindintereselede
participare(A/P)
4538 Dobnziaferentedecontrilor
privindintereseledeparticipare
(A/P)
455 Sume datorate acionarilor/asociailor
4551 Acionari/asociai-conturicurente
(P)
4558 Acionari/asociai-dobnzila
conturicurente(P)
456 Decontri cu acionarii/asociaii
privind capitalul (A/P)
457 Dividende de plat (P)
458 Decontri din operaii n participaie
4581 Decontridinoperaiin
participaie-pasiv(P)
4582 Decontridinoperaiin
participaie-activ(A)
Grupa 46. Debitori i creditori diveri
461 Debitori diveri (A)
462 Creditori diveri (P)
Grupa 47. Conturi de regularizare i
asimilate
471 Cheltuieli nregistrate n avans (A)
453 Recharges related to participating
interests
4531 Rechargesrelatedtoparticipating
interests
4538 Interestsregardingrecharges
relatedtoparticipatinginterests
455 Amounts owed to shareholders
4551 Shareholders-currentaccounts
4558 Accruedinterestonshareholders
currentaccounts
456 Capital recharges with shareholders
457 Dividends payable
458 Recharges related to joint operations
4581 Rechargesrelatedtojoint
operations-liability
4582 Rechargesrelatedtojoint
operations-asset
Group 46. Sundry debtors and creditors
461 Sundry debtors
462 Sundry creditors
Group 47. Accruals and similar
accounts
471 Pre-payments
453 Dcomptes lies aux intrts de
participation
4531 Transactionsliesauxintrtsde
participation
4538 Intrtscourus

455 Sommes dues aux associs

4551 Comptescourants
4558 Intrtscourus
456 Oprations sur le capital
457 Dividendes payer
458 Dcomptes des oprations faites en
commun
4581 Dcomptesdesoprationsfaites
encommun-passif
4582 Dcomptesdesoprationsfaites
encommun-actif
Groupe 46. Debiteurs et crediteurs
divers
461 Dbiteurs divers
462 Crditeurs divers
Groupe 47. Comptes de regularisation
et assimiles
471 Charges constates davance
20
472 Venituri nregistrate n avans (P)
473 Decontri din operaii n curs de
clarificare (A/P)
Grupa 48. Decontri n cadrul unitii
481 Decontri ntre unitate i subuniti
(A/P)
482 Decontri ntre subuniti (A/P)
Grupa 49. Ajustri pentru deprecierea
creanelor
491 Ajustri pentru deprecierea creanelor
- clieni (P)
495 Ajustri pentru deprecierea creanelor
- decontri n cadrul grupului i cu
acionarii/asociaii (P)
496 Ajustri pentru deprecierea creanelor
- debitori diveri (P)
Clasa 5 - Conturi de trezorerie
Grupa 50. Investiii pe termen scurt
501 Aciuni deinute la entitile afiliate (A)
505 Obligaiuni emise i rscumprate (A)
506 Obligaiuni (A)
508 Alte investiii pe termen scurt i
creane asimilate
472 Accrued income
473 Unsettled amounts
Group 48. Internal recharges
481 Recharges between the entity and
sub-units
482 Recharges between sub-units
Group 49. Provisions for receivable
depreciation
491 Provisions for doubtful customers
495 Provisions for doubtful debts from
group companies and shareholders
496 Provisions for doubtful sundry
debtors
Class 5 - Treasury accounts
Group 50. Short term investments
501 Shares in related parties
505 Redeemed debentures
506 Debentures
508 Other short term investments and
related receivables
472 Revenus constats davance
473 Compte dattente
Groupe 48. Decomptes internes a
lentreprise
481 Dcomptes entre sige et sous-units
482 Dcomptes entre sous-units
Groupe 49. Provisions pour
depreciation des creances
491 Provisions pour dprciation des
crances - clients
495 Provisions pour dprciation des
crances sur le groupe et les associs
496 Provisions pour dprciation des
comptes de dbiteurs divers
Classe 5 - Comptes de tresorerie
Groupe 50. Investissements court
terme
501 Actions dans des socits du groupe
505 Obligations mises et rachetes
506 Obligations
508 Autres investissements court terme
et crances assimiles
21
5081 Altetitlurideplasament(A)
5088 Dobnzilaobligaiuniititluride
plasament(A)
509 Vrsminte de efectuat pentru
investiiile pe termen scurt
5091 Vrsmintedeefectuatpentru
aciuniledeinutelaentitile
afiliate(P)
5092 Vrsmintedeefectuatpentrualte
investiiipetermenscurt(P)
Grupa 51. Conturi la bnci
511 Valori de ncasat
5112 Cecuridencasat(A)
5113 Efectedencasat(A)
5114 Efecteremisesprescontare(A)
512 Conturi curente la bnci
5121 Conturilabncinlei(A)
5124 Conturilabncinvalut(A)
5125 Sumencursdedecontare(A)
518 Dobnzi
5186 Dobnzidepltit(P)
5187 Dobnzidencasat(A)
519 Credite bancare pe termen scurt
5191 Creditebancarepetermenscurt
(P)
5192 Creditebancarepetermenscurt
nerambursatelascaden(P)
5081 Othershortterminvestments
5088 Accruedinterestondebentures
andshortterminvestments
509 Amounts payable for short term
financial investments
5091 Amountspayableforsharesheld
inrelatedparties
5092 Amountspayableforothershort
terminvestments
Group 51. Bank accounts
511 Outstanding lodgements
5112 Cheques
5113 Billsofexchangereceivable
5114 Billsofexchangeforwardedfor
discount
512 Cash at bank
5121 CashatbankinRON
5124 Cashatbankinforeigncurrencies
5125 Amountsundersettlement
518 Interest
5186 Accruedinterestpayable
5187 Accruedinterestreceivable
519 Short term bank loans
5191 Shorttermbankloans
5192 Shorttermbankloansinarrears
5081 Autrestitresfinanciers
5088 Intrtscourussurobligationset
titresdeplacement
509 Versements restant effectuer sur
investissements court terme
5091 Versementsrestanteffectuer
suractionsdansdessocitsdu
groupe
5092 Versementsrestanteffectuer
surautresinvestissementscourt
terme
Groupe 51. Banques
511 Valeurs lencaissement
5112 Cheques
5113 Effetslencaissement
5114 Effetsremislescompte
512 Comptes courants bancaires
5121 ComptesenRON
5124 Comptesendevises
5125 Montantsenrapprochement
bancaire
518 Intrts
5186 Intrtscouruspayer
5187 Intrtscourusrecevoir
519 Crdits bancaires court terme
5191 Crditsbancairescourtterme
5192 Crditsbancairescourtterme
nonremboursslchance
22
5193 Crediteexterneguvernamentale
(P)
5194 Crediteexternegarantatedestat
(P)
5195 Crediteexternegarantatede
bnci(P)
5196 Creditedelatrezoreriastatului(P)
5197 Crediteinternegarantatedestat
(P)
5198 Dobnziaferentecreditelor
bancarepetermenscurt(P)
Grupa 53. Casa
531 Casa
5311 Casanlei(A)
5314 Casanvalut(A)
532 Alte valori
5321 Timbrefiscaleipotale(A)
5322 Biletedetratamentiodihn(A)
5323 Ticheteibiletedecltorie(A)
5328 Altevalori(A)
Grupa 54. Acreditive
541 Acreditive
5411 Acreditivenlei(A)
5412 Acreditivenvalut(A)
542 Avansuri de trezorerie
14
(A)
5193 Foreigngovernmentloans
5194 Foreignloansguaranteedbythe
State
5195 Foreignloansguaranteedby
banks
5196 StateTreasuryloans
5197 Domesticloansguaranteedbythe
State
5198 Accruedinterestonshortterm
loans
Group 53. Petty cash
531 Petty cash
5311 PettycashinRON
5314 Pettycashinforeigncurrencies
532 Cash equivalents
5321 Postageandfiscalstamps
5322 Holidayvouchers
5323 Transporttickets
5328 Othercashequivalents
Group 54. Letters of credit
541 Letters of credit
5411 LettersofcreditinRON
5412 Lettersofcreditinforeign
currencies
542 Cash advances
14
5193 Crditsexternes
gouvernementaux
5194 Crditsexternesgarantispar
lEtat
5195 Crditsexternesgarantispardes
banques
5196 CrditsdeTrsorerie
5197 CrditsinternesgarantisparlEtat
5198 Intrtscourussurcrdits
bancairescourtterme
Groupe 53. Caisse
531 Caisse
5311 CaisseenRON
5314 Caisseendevises
532 Autres valeurs
5321 Timbresfiscauxetpostaux
5322 Chquesvacances
5323 Titresdetransport
5328 Autresvaleurs
Groupe 54. Accreditifs
541 Accrditifs
5411 AccrditifsenRON
5412 Accrditifsendevises
542 Avances de trsorerie
14
14. nacestcontvorfievideniateisumeleacordateprinsistemul
decard-uri.
14. Thisaccountwillalsoincludetheamountspaidusingthecard
system.
14. Cecomptevainclureaussilessommesaccordesparle
systmedescartesbancaires.
23
Grupa 58. Viramente interne
581 Viramente interne (A/P)
Grupa 59. Ajustri pentru pierderea de
valoare a conturilor de trezorerie
591 Ajustri pentru pierderea de valoare a
aciunilor deinute la entitile afiliate
(P)
595 Ajustri pentru pierderea de valoare a
obligaiunilor emise i rscumprate (P)
596 Ajustri pentru pierderea de valoare a
obligaiunilor (P)
598 Ajustri pentru pierderea de valoare
a altor investiii pe termen scurt i
creane asimilate (P)
Clasa 6 - Conturi de cheltuieli
Grupa 60. Cheltuieli privind stocurile
601 Cheltuieli cu materiile prime
602 Cheltuieli cu materialele consumabile
6021 Cheltuielicumaterialeleauxiliare
6022 Cheltuieliprivindcombustibilul
6023 Cheltuieliprivindmaterialele
pentruambalat
6024 Cheltuieliprivindpieselede
schimb
6025 Cheltuieliprivindseminelei
materialeledeplantat
Group 58. Internal transfers
581 Internal transfers
Group 59. Impairment of treasury
accounts
591 Impairment of shares held in related
parties
595 Impairment of redeemed debentures
596 Impairment of debentures
598 Impairment of other short-term
investments and related receivables
Class 6 - Expense accounts
Group 60. Expenses related to
inventories
601 Raw materials
602 Consumables
6021 Auxiliarymaterials
6022 Fuel
6023 Packagingmaterials
6024 Spareparts
6025 Seedsandsapling
Groupe 58. Virements internes
581 Virements internes
Groupe 59. Provisions pour
depreciation des comptes de tresorerie
591 Provisions pour dprciation des
actions dans des socits du groupe
595 Provisions pour dprciation des
obligations mises et rachetes
596 Provisions pour dprciation des
obligations
598 Provisions pour dprciation des
autres investissements court terme
et crances assimiles
Classe 6 - Comptes de charges
Groupe 60. Matieres
601 Matires premires
602 Fournitures consommables
6021 Fournituresauxiliaires
6022 Combustibles
6023 Emballages
6024 Picesderechange
6025 Semencesetfourniturespour
plantation
24
6026 Cheltuieliprivindfurajele
6028 Cheltuieliprivindaltemateriale
consumabile
603 Cheltuieli privind materialele de natura
obiectelor de inventar
604 Cheltuieli privind materialele
nestocate
605 Cheltuieli privind energia i apa
606 Cheltuieli privind animalele i psrile
607 Cheltuieli privind mrfurile
608 Cheltuieli privind ambalajele
Grupa 61. Cheltuieli cu lucrrile i
serviciile executate de teri
611 Cheltuieli cu ntreinerea i reparaiile
612 Cheltuieli cu redevenele, locaiile de
gestiune i chiriile
613 Cheltuieli cu primele de asigurare
614 Cheltuieli cu studiile i cercetrile
Grupa 62. Cheltuieli cu alte servicii
executate de teri
621 Cheltuieli cu colaboratorii
622 Cheltuieli privind comisioanele i
onorariile
623 Cheltuieli de protocol, reclam i
publicitate
624 Cheltuieli cu transportul de bunuri i
personal
6026 Fodder
6028 Otherconsumables
603 Materials in the form of inventory
items
604 Materials not stored
605 Electricity, heating and water
606 Animals and poultry
607 Commodities
608 Packaging costs
Group 61. Third party services
611 Maintenance and repair expenses
612 Royalties and rental expenses
613 Insurance premiums
614 Research expenses
Group 62. Other third party services
621 Externally contracted manpower
622 Commissions and fees
623 Entertainment, promotion and
advertising
624 Transport of goods and personnel
6026 Fourrage
6028 Autresmatiresconsommables
603 Fournitures ayant la nature dobjets
dinventaire
604 Fournitures non stockes
605 Energie et eau
606 Animaux et volailles
607 Marchandises
608 Emballages
Groupe 61. Services exterieurs
611 Entretien et rparations
612 Redevances, locations de gestion et
loyers
613 Primes dassurance
614 Etudes et recherches
Groupe 62. Autres services exterieurs
621 Personnel extrieur lentreprise
622 Commissions et honoraires
623 Reprsentation et publicit
624 Transport de biens et du personnel
23
625 Cheltuieli cu deplasri, detari i
transferri
626 Cheltuieli potale i taxe de
telecomunicaii
627 Cheltuieli cu serviciile bancare i
asimilate
628 Alte cheltuieli cu serviciile executate
de teri
Grupa 63. Cheltuieli cu alte impozite,
taxe i vrsminte asimilate
635 Cheltuieli cu alte impozite, taxe i
vrsminte asimilate
Grupa 64. Cheltuieli cu personalul
641 Cheltuieli cu salariile personalului
642 Cheltuieli cu tichetele de mas
acordate salariailor
645 Cheltuieli privind asigurrile i
protecia social
6451 Contribuiaunitiilaasigurrile
sociale
6452 Contribuiaunitiipentruajutorul
deomaj
6453 Contribuiaangajatoruluipentru
asigurrilesocialedesntate
6458 Altecheltuieliprivindasigurrilei
proteciasocial
625 Travel
626 Post and telecommunications
627 Bank commissions and similar
charges
628 Other third party services
Group 63. Other taxes, charges and
similar expenses
635 Other taxes, charges and similar
expenses
Group 64. Personnel expenses
641 Salary
642 Food tickets expenses
645 Social security contributions
6451 Companycontributiontosocial
security
6452 Companycontributionto
unemploymentfund
6453 Companycontributiontohealth
insurance
6458 Othersocialsecurityandwelfare
contributions
625 Dplacements
626 Frais postaux et de
tlcommunications
627 Services bancaires et assimils
628 Autres services extrieurs
Groupe 63. Autres taxes, virements et
charges ratachees
635 Autres taxes, virements et charges
ratachees
Groupe 64. Charges de personnel
641 Rmunrations du personnel
642 Chque restaurant
645 Cotisations de scurit sociale et
organismes sociaux
6451 Cotisationsde1entreprisela
scuritsociale
6452 Cotisationsde1entrepriseau
fondsdechmage
6453 Cotisationsdelentrepriseaux
assurancessant
6458 Autreschargesdassuranceetde
protectionsociale
26
Grupa 65. Alte cheltuieli de exploatare
654 Pierderi din creane i debitori diveri
658 Alte cheltuieli de exploatare
6581 Despgubiri,amenziipenaliti
6582 Donaiiisubveniiacordate
6583 Cheltuieliprivindactivelecedatei
alteoperaiidecapital
6588 Altecheltuielideexploatare
Grupa 66. Cheltuieli financiare
663 Pierderi din creane legate de
participaii
664 Cheltuieli privind investiiile financiare
cedate
6641 Cheltuieliprivindimobilizrile
financiarecedate
6642 Pierderidininvestiiilepetermen
scurtcedate
665 Cheltuieli din diferene de curs valutar
666 Cheltuieli privind dobnzile
667 Cheltuieli privind sconturile acordate
668 Alte cheltuieli financiare
Grupa 67. Cheltuieli extraordinare
671 Cheltuieli privind calamitile i alte
evenimente extraordinare
Group 65. Other operating expenses
654 Bad debts written off
658 Other operating expenses
6581 Compensations,finesand
penalties
6582 Giftsandsubsidiesgranted
6583 Netvalueofassetsdisposedof
andothercapitaltransactions
6588 Otheroperatingexpenses
Group 66. Financial expenses
663 Losses on receivables in relation with
participations
664 Expenses with disposal of financial
investments
6641 Expenseswithdisposalof
financialassets
6642 Lossesondisposalofshortterm
investments
665 Foreign exchange losses
666 Interest expenses
667 Discounts granted
668 Other financial expenses
Group 67. Extraordinary expenses
671 Expenses related to natural disasters
and other extraordinary events
Groupe 65. Autres charges
dexploitation
654 Pertes sur crances et dbiteurs
divers
658 Autres charges dexploitation
6581 Ddommagements,amendeset
pnalits
6582 Donsetsubventionsaccordes
6583 Valeurnettedesactifscdset
autresoprationsdecapital
6588 Autreschargesdexploitation
Groupe 66. Charges financieres
663 Pertes sur crances lies des
participations
664 Charges sur cession
dinvestissements financiers
6641 Chargessurcessiondes
immobilisationsfinancires
6642 Pertessurcession
dinvestissementscourtterme
665 Pertes de change
666 Intrts
667 Escomptes accords
668 Autres charges financires
Groupe 67. Charges extraordinaires
671 Calamits et autres vnements
extraordinaires
27
Grupa 68. Cheltuieli cu amortizrile,
provizioanele i ajustrile pentru
depreciere sau pierdere de valoare
681 Cheltuieli de exploatare privind
amortizrile, provizioanele i ajustrile
pentru depreciere
6811 Cheltuielideexploatareprivind
amortizareaimobilizrilor
6812 Cheltuielideexploatareprivind
provizioanele
6813 Cheltuielideexploatareprivind
ajustrilepentrudeprecierea
imobilizrilor
6814 Cheltuielideexploatareprivind
ajustrilepentrudeprecierea
activelorcirculante
686 Cheltuieli financiare privind
amortizrile i ajustrile pentru
pierdere de valoare
6863 Cheltuielifinanciareprivind
ajustrilepentrupierdereade
valoareaimobilizrilorfinanciare
6864 Cheltuielifinanciareprivind
ajustrilepentrupierdereade
valoareaactivelorcirculante
6868 Cheltuielifinanciareprivind
amortizareaprimelorde
rambursareaobligaiunilor
Group 68. Expenses with depreciation,
provisions and impairment
681 Operating expenses for depreciation,
provisions and impairment
6811 Depreciationofnon-currentassets
6812 Provisions
6813 Impairmentlossesonnon-current
assets
6814 Impairmentofcurrentassets

686 Impairment losses and impairment of

financial assets
6863 Impairmentlossesonfinancial
assets
6864 Impairmentofcurrentassets

6868 Amortisationofpremiumson
redemptionofdebentures
Groupe 68. Dotations aux
amortissements et aux provisions
681 Charges dexploitation pour
dprciation et provisions
6811 Amortissementsdes
immobilisations
6812 Provisions
6813 Provisionspourdprciationdes
immobilisations
6814 Provisionspourdprciationdes
actifscirculants
686 Charges financires pour dprciation
des immobilisations financires
6863 Chargesfinancirespour
dprciationdesimmobilisations
financires
6864 Chargesfinancirespour
dprciationdesactifscirculants
6868 Chargesfinancirespour
amortissementsdesprimesde
remboursementdesobligations
28
Grupa 69. Cheltuieli cu impozitul pe
profit i alte impozite
691 Cheltuieli cu impozitul pe profit
698 Cheltuieli cu impozitul pe venit i
cu alte impozite care nu apar n
elementele de mai sus
15
Clasa 7 - Conturi de venituri
Grupa 70. Cifra de afaceri net
701 Venituri din vnzarea produselor finite
702 Venituri din vnzarea semifabricatelor
703 Venituri din vnzarea produselor
reziduale
704 Venituri din lucrri executate i
servicii prestate
705 Venituri din studii i cercetri
706 Venituri din redevene, locaii de
gestiune i chirii
707 Venituri din vnzarea mrfurilor
708 Venituri din activiti diverse
Grupa 71. Variaia stocurilor
711 Variaia stocurilor
Grupa 72. Venituri din producia de
imobilizri
721 Venituri din producia de imobilizri
necorporale
Group 69. Profit tax and other taxes
691 Profit tax
698 Income tax and other taxes not
included above
15

Class 7 - Income accounts

Group 70. Net turnover
701 Sales of finished goods
702 Sales of semi-finished goods
703 Sales of residual products
704 Services rendered and works
executed
705 Income from research studies
706 Rental and royalty income
707 Sale of commodities
708 Income from sundry activities
Group 71. Variation in inventory
711 Variation in inventory
Group 72. Own work capitalised
721 Capitalised costs of intangible assets
Groupe 69. Impots sur les benefices et
autres impots
691 Impts sur les bnfices
698 Autres charges dimpts non incluses
dans les postes prcdents
15
Classe 7 - Comptes de produits
Groupe 70. Chiffre daffaires
701 Ventes de produits finis
702 Ventes de produits intermdiaires
703 Ventes de produits rsiduels
704 Travaux et prestations de services
705 Etudes et recherches
706 Redevances, locations de gestion et
loyers
707 Ventes de marchandises
708 Produits des activits diverses
Groupe 71. Variation des stocks
711 Variation des stocks
Groupe 72. Production immobilisee
721 Immobilisations incorporelles
15. Seutilizeazconformreglementrilorlegale. 15. Tobeusedinaccordancewiththelegalprovisions. 15. Aemployerselonlaloi.
29
722 Venituri din producia de imobilizri
corporale
Grupa 74. Venituri din subvenii de
exploatare
741 Venituri din subvenii de exploatare
7411 Venituridinsubveniide
exploatareaferentecifreide
afaceri
16
7412 Venituridinsubveniide
exploatarepentrumateriiprimei
materialeconsumabile
7413 Venituridinsubveniide
exploatarepentrualtecheltuieli
externe
7414 Venituridinsubveniide
exploatarepentruplata
personalului
7415 Venituridinsubveniide
exploatarepentruasigurrii
proteciesocial
7416 Venituridinsubveniide
exploatarepentrualtecheltuielide
exploatare
7417 Venituridinsubveniide
exploatareaferentealtorvenituri
7418 Venituridinsubveniide
exploatarepentrudobnda
datorat
722 Capitalised costs of tangible assets
Group 74. Income from operating
subsidies
741 Income from operating subsidies
7411 Incomefromoperatingsubsidies
relatedtoturnover
16

7412 Incomefromoperating
subsidiesforrawmaterialsand
consumables
7413 Incomefromoperatingsubsidies
forotherexternalcosts
7414 Incomefromoperatingsubsidies
forwagesandsalaries
7415 Incomefromoperatingsubsidies
forsocialsecuritycontributions
7416 Incomefromoperatingsubsidies
forotheroperatingexpenses
7417 Incomefromoperatingsubsidies
relatedtootherincome
7418 Incomefromoperatingsubsidies
relatedtointerestpayable
722 Immobilisations corporelles
Groupe 74. Subventions dexploitation
741 Subventions dexploitation
7411 Subventionsdexploitation
affrentesauchiffredaffaires
16

7412 Subventionsdexploitation
pourmatirespremireset
consommables
7413 Subventionsdexploitationpour
autreschargesexternes
7414 Subventionsdexploitationpour
rmunrationdupersonnel
7415 Subventionsdexploitationpour
chargessociales
7416 Subventionspourautrescharges
dexploitation
7417 Subventionsdexploitation
affrentesauxautresproduits
7418 Subventionsdexploitationpour
intrts
16. Seiancalculladeterminareacifreideafaceri. 16. Tobetakenintoconsiderationforturnovercalculation
purposes.
16. Aentenircomptepourlecalculduchiffredaffaires.
30
Grupa 75. Alte venituri din exploatare
754 Venituri din creane reactivate i
debitori diveri
758 Alte venituri din exploatare
7581 Venituridindespgubiri,amenzii
penaliti
7582 Venituridindonaiiisubvenii
primite
7583 Venituridinvnzareaactivelori
alteoperaiidecapital
7584 Venituridinsubveniipentru
investiii
7588 Altevenituridinexploatare
Grupa 76. Venituri financiare
761 Venituri din imobilizri financiare
7611 Venituridinaciunideinutela
entitileafiliate
7613 Venituridininteresedeparticipare
762 Venituri din investiii financiare pe
termen scurt
763 Venituri din creane imobilizate
764 Venituri din investiii financiare cedate
7641 Venituridinimobilizrifinanciare
cedate
Group 75. Other operating income
754 Income from re-activated receivables
and sundry debtors
758 Other operating income
7581 Compensations,finesand
penalties
7582 Donationsandsubsidiesreceived
7583 Proceedsfromsaleofassetsand
othercapitaltransactions
7584 Incomefrominvestmentsubsidies
7588 Otheroperatingincome
Group 76. Financial income
761 Income from financial assets
7611 Incomefromsharesheldin
relatedparties
7613 Incomefromparticipatinginterests
762 Income from short term financial
investments
763 Income from long term receivables
764 Income on disposal of financial
investments
7641 Incomeondisposaloffinancial
non-currentassets
Groupe 75. Autres produits
dexploitation
754 Rentres sur crances amorties et
dbiteurs divers
758 Autres produits dexploitation
7581 Ddommagements,amendeset
pnalits
7582 Donsetsubventionsreues
7583 Cessiondactifsetautres
oprationsdecapital
7584 Subventionsdinvestissement
7588 Autresproduitsdexploitation
Groupe 76. Produits financiers
761 Produits lis aux immobilisations
financires
7611 Produitslisauxactionsdansdes
socitsdugroupe
7613 Produitslisauxintrtsde
participation
762 Produits des investissements court
terme
763 Produits des crances immobilises
764 Produits sur cession des
investissements financiers
7641 Revenusdelacession
dimmobilisationsfinancires
31
7642 Ctiguridininvestiiipetermen
scurtcedate
765 Venituri din diferene de curs valutar
766 Venituri din dobnzi
767 Venituri din sconturi obinute
768 Alte venituri financiare
Grupa 77. Venituri extraordinare
771 Venituri din subvenii pentru
evenimente extraordinare i altele
similare
Grupa 78. Venituri din provizioane i
ajustri pentru depreciere sau pierdere
de valoare
781 Venituri din provizioane i ajustri
pentru depreciere privind activitatea
de exploatare
7812 Venituridinprovizioane
7813 Venituridinajustripentru
depreciereaimobilizrilor
7814 Venituridinajustripentru
depreciereaactivelorcirculante
7815 Venituridinfondulcomercial
negativ
17
786 Venituri financiare din ajustri pentru
pierdere de valoare
7642 Gainsondisposalofshortterm
investments
765 Foreign exchange gains
766 Interest income
767 Discounts received
768 Other financial income
Group 77. Extraordinary income
771 Income from subsidies for
extraordinary events and the like
Group 78. Income from provisions and
impairment loss and depreciation
781 Income from provisions and
impairment loss and depreciation
regarding the operating activity
7812 Incomefromprovisions
7813 Incomefromimpairmentlosseson
non-currentassets
7814 Incomefromimpairmentofcurrent
assets
7815 Amortisationofnegative
goodwill
17
786 Financial income from impairment
losses
7642 Gainsdelacessiondes
investissementsfinancierscourt
terme
765 Gains de change
766 Intrts
767 Escomptes obtenus
768 Autres produits financiers
Groupe 77. Produits exceptionnels
771 Subventions pour vnements
extraordinaires et autres produits
similaires
Groupe 78. Revenus des provisions et
depreciation
781 Produits des provisions et
depreciation - Produits dexploitation
7812 Produitsdesprovisions
7813 Produitsdeladprciationdes
immobilisations
7814 Produitsdeladprciationdes
actifscirculants
7815 Amortissementdufonds
commercialngatif
17
786 Produits de pertes
17. Seiancalculladeterminareacifreideafaceri. 17. Thisaccountwillonlybeincludedintheconsolidatedfinancial
statements.
17. Cecompteapparatseulementdanslessituationsfinancires
annuellesconsolides.
32
7863 Veniturifinanciaredinajustri
pentrupierdereadevaloarea
imobilizrilorfinanciare
7864 Veniturifinanciaredinajustri
pentrupierdereadevaloarea
activelorcirculante
Clasa 8 - Conturi speciale
Grupa 80. Conturi n afara bilanului
801 Angajamente acordate
8011 Giruriigaraniiacordate
8018 Alteangajamenteacordate
802 Angajamente primite
8021 Giruriigaraniiprimite
8028 Alteangajamenteprimite
803 Alte conturi n afara bilanului
8031 Imobilizricorporaleluatecu
chirie
8032 Valorimaterialeprimitespre
prelucraresaureparare
8033 Valorimaterialeprimitenpstrare
saucustodie
8034 Debitoriscoidinactiv,urmriin
continuare
8035 Stocuridenaturaobiectelorde
inventardatenfolosin
8036 Redevene,locaiidegestiune,
chiriiialtedatoriiasimilate
8037 Efectescontateneajunsela
scaden
7863 Financialincomefromimpairment
lossesoffinancialnon-current
assets
7864 Financialincomefromimpairment
ofcurrentassets
Class 8 - Special accounts
Group 80. Off-balance sheet accounts
801 Commitments
8011 Guaranteesandendorsements
8018 Othercommitments
802 Commitments received
8021 Guaranteesandendorsements
8028 Othercommitmentsreceived
803 Other off-balance sheet accounts
8031 Leasedtangibleassets
8032 Assetsheldforprocessingor
repair
8033 Assetsheldincustody
8034 Receivableswrittenoffbutstill
followedup
8035 Inventoryintheformofinventory
itemsused
8036 Royalties,rentsandsimilardebts
8037 Billsofexchangediscounted
beforematurity
7863 Produitsfinanciersdelapertedes
immobilisationsfinancires
7864 Produitsfinanciersdelapertedes
actifscirculants
Classe 8 - Comptes speciaux
Groupe 80. Comptes hors bilan
801 Engagements
8011 Avals,cautions,garanties
8018 Autresengagementsdonns
802 Engagements reus
8021 Avals,cautions,garanties
8028 Autresengagementsreus
803 Autres comptes hors bilan
8031 Immobilisationscorporellesprises
enlocation
8032 Fournituresreuespour
transformationourparation
8033 Fournituresendptouen
consignation
8034 Dbiteurshorsbilanpourlesquels
lespoursuitescontinuent
8035 Inventairesouslaformedes
objetsdinventaireutiliss
8036 Redevances,locationsdegestion,
loyersetautresdettesassimiles
8037 Effetsescomptsnonchus
33
8038 Altevalorinafarabilanului
804 Amortizarea aferent gradului de
neutilizare a mijloacelor fixe
8045 Amortizareaaferentgraduluide
neutilizareamijloacelorfixe
805 Dobnzi aferente contractelor de
leasing i altor contracte asimilate,
neajunse la scaden
8051 Dobnzi de pltit
8052 Dobnzi de ncasat
Grupa 89. Bilan
891 Bilan de deschidere
892 Bilan de nchidere
Clasa 9 - Conturi de gestiune
18
Grupa 90. Decontri interne
901 Decontri interne privind cheltuielile
902 Decontri interne privind producia
obinut
903 Decontri interne privind diferenele
de pre
8038 Otheroff-balancesheetdata
804 Depreciation related to the fixed
assets non-utilisation degree
8045 Depreciationrelatedtothefixed
assetsnon-utilisationdegree
805 Interest related to lease agreements or
similar, within the discount period
8051 Interest payable
8052 Interest receivable
Group 89. Balance sheet
891 Opening balance sheet
892 Closing balance sheet
Class 9 - Management accounts
18
Group 90. Internal recharges
901 Internal recharges relating to
expenses
902 Internal recharges related to
production
903 Internal recharges relating to price
differences
8038 Autresvaleurshorsbilan
804 Dprciation affrente au degr de
non-utilisation des actifs fixes
8045 Dprciationaffrenteaudegr
denon-utilisationdesactifsfixes
805 Intrt relatif aux contrats de crdit-
bail, dans la priode descompte
8051 Intrts payer
8052 Intrts recevoir
Groupe 89. Bilan
891 Bilan douverture
892 Bilan de clture
Classe 9 - Comptes
dadministration
18
Groupe 90. Decomptes internes
901 Dcomptes internes relatives aux
dpenses
902 Dcomptes internes relatives la
production
903 Dcomptes internes relatives aux
carts de prix
18. Pentruorganizareacontabilitiidegestiune,folosirea
conturilordinaceastclasesteopional.
18. Formanagementaccountingorganisationpurposes,theuseof
theaccountsinthisclassofaccountsisoptional.
18. Lemploidescomptesdecetteclasseestoptionnelpour
lorganisationdelacomptabilitdegestion.
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Grupa 92. Conturi de calculaie
921 Cheltuielile activitii de baz
922 Cheltuielile activitilor auxiliare
923 Cheltuieli indirecte de producie
924 Cheltuieli generale de administraie
925 Cheltuieli de desfacere
Grupa 93. Costul produciei
931 Costul produciei obinute
933 Costul produciei n curs de execuie
Group 92. Cost accounts
921 Costs related to the core business
922 Costs related to auxiliary activities
923 Indirect production costs
924 General administration costs
925 Costs of sales
Group 93. Production costs
931 Cost of finished goods
932 Cost of work in progress
Groupe 92. Comptes de cots
921 Cots affrents lactivit de base
922 Cots affrents aux activits
auxiliaires
923 Cots indirects de production
924 Cots gnraux dadministration
925 Cots de ventes
Groupe 93. Cots de production
931 Cot de produits finis
932 Cot des en-cours