Plan Conturi Societati Comerciale SAFT

CONTDENUMIREENGLISH
1Clasa 1 - Conturi de capitaluriClass 1 - Capital accounts
1010 Capital si rezerve10 Capital and reserves
101101 Capital101 Capital
10111011 Capital subscris nevarsat1011 Subscribed capital not paid
10121012 Capital subscris varsat1012 Subscribed capital paid
10151015 Patrimoniul regiei1015 Patrimony (autonomous public sector entities)
10161016 Patrimoniul public1016 Public patrimony
10171017 Patrimoniul privat1017 Private patrimony
10181018 Patrimoniul institutelor nationale de cercetare-dezvoltare1018 National institutes of research and development patrimony
103103 Alte elemente de capitaluri proprii103 Other components of equity
10311031 Beneficii acordate angajatilor sub forma instrumentelor de capitaluri proprii1031 Benefits granted to employees as equity instruments
10331033 Diferente de curs valutar in relatie cu investitia neta intr-o entitate straina1033 Foreign exchange differences related to a net investment in a foreign operation
10381038 Diferente din modificarea valorii juste a activelor financiare disponibile in vederea vanzarii si alte elemente de capitaluri proprii1038 Differences from changes in the fair value of available-for-sale financial assets and other equity elements
104104 Prime de capital104 Premium related to capital
10411041 Prime de emisiune1041 Share premium
10421042 Prime de fuziune/divizare1042 Merger premium
10431043 Prime de aport1043 Share premium contribution in kind
10441044 Prime de conversie a obligatiunilor in actiuni1044 Debenture conversion premium
105105 Rezerve din reevaluare105 Revaluation reserve
106106 Rezerve106 Reserves
10611061 Rezerve legale1061 Legal reserve
10631063 Rezerve statutare sau contractuale1063 Statutory or contractual capital reserve
10681068 Alte rezerve1068 Other reserves
107107 Diferente de curs valutar din conversie107 Foreign exchange differences on translation
108108 Interese care nu controleaza108 Non-controlling interests8
10811081 Interese care nu controleaza - rezultatul exercitiului financiar1081 Non-controlling interests - profit (loss) for the period
10821082 Interese care nu controleaza - alte capitaluri proprii1082 Non-controlling interests - other own capital
109109 Actiuni proprii109 Own shares
10911091 Actiuni proprii detinute pe termen scurt1091 Short-term own shares
10921092 Actiuni proprii detinute pe termen lung1092 Long-term own shares
10951095 Actiuni proprii reprezentand titluri detinute de societatea absorbita la societatea absorbanta1095 Shares of the absorbing entity owned by the entity absorbed
1111 Rezultatul reportat11 Retained earnings
117117 Rezultatul reportat117 Retained earnings
11711171 Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita1171 Profit/loss carried forward
11721172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai putin IAS 2991172 Retained earnings due to the adoption of IAS for the first time, with the exception of IAS 299
11731173 Rezultatul reportat provenit din modificarile politicilor contabile1173 Retained earnings resulting from changes in accounting policies
11741174 Rezultatul reportat provenit din corectarea erorilor contabile1174 Retained earnings resulting from the correction of accounting errors
11751175 Rezultatul reportat reprezentand surplusul realizat din rezerve din reevaluare1175 Retained earnings representing the realized revaluation reserve surplus
11761176 Rezultatul reportat provenit din trecerea la aplicarea reglementarilor contabile conforme cu directivele europene1176 Retained earnings arising from the transition to accounting regulations conforming to European Directives
1212 Rezultatul exercitiului financiar12 Profit (loss) for the period
121121 Profit sau pierdere121 Profit (loss) for the period
129129 Repartizarea profitului129 Profit appropriation
1414 Castiguri sau pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii14 Gains or losses in respect of issuance, redemption, sale, free transfer or cancellation of own equity instruments
141141 Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii141 Gains in respect of sales or cancellation of own equity instruments
14111411 Castiguri legate de vanzarea instrumentelor de capitaluri proprii1411 Gains in respect of sales of own equity instruments
14121412 Castiguri legate de anularea instrumentelor de capitaluri proprii1412 Gains in respect of cancellation of own equity instruments
149149 Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii149 Losses in respect of issuance, redemption, sale, free transfer or cancellation of own equity instruments
14911491 Pierderi rezultate din vanzarea instrumentelor de capitaluri proprii1491 Losses in respect of sales from own equity instruments
14951495 Pierderi rezultate din reorganizari, care sunt determinate de anularea titlurilor detinute1495 Losses arising from reorganizations, caused by cancellation of equity instruments held
14981498 Alte pierderi legate de instrumentele de capitaluri proprii1498 Other losses from own equity instruments
1515 Provizioane15 Provisions
151151 Provizioane151 Provisions
15111511 Provizioane pentru litigii1511 Provisions for litigation
15121512 Provizioane pentru garantii acordate clientilor1512 Provisions for guarantees to customers
15131513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare legate de acestea1513 Provisions for the decommissioning of tangible non-current assets and other similar actions
15141514 Provizioane pentru restructurare1514 Provisions for restructuring costs
15151515 Provizioane pentru pensii si obligatii similare1515 Provisions for pensions and similar obligations
15161516 Provizioane pentru impozite1516 Provisions for taxes
15171517 Provizioane pentru terminarea contractului de munca1517 Provisions for termination of employment contract
15181518 Alte provizioane1518 Other provisions
1616 imprumuturi si datorii asimilate16 Loans and similar debts
161161 imprumuturi din emisiuni de obligatiuni161 Debenture loans
16141614 imprumuturi externe din emisiuni de obligatiuni garantate de stat1614 Foreign debenture loans guaranteed by the State
16151615 imprumuturi externe din emisiuni de obligatiuni garantate de banci1615 Foreign debenture loans guaranteed by banks
16171617 imprumuturi interne din emisiuni de obligatiuni garantate de stat1617 Domestic debenture loans guaranteed by the State
16181618 Alte imprumuturi din emisiuni de obligatiuni1618 Other debenture loans
162162 Credite bancare pe termen lung162 Long-term bank loans
16211621 Credite bancare pe termen lung1621 Long-term bank loans
16221622 Credite bancare pe termen lung nerambursate la scadenta1622 Long-term bank loans in arrears
16231623 Credite externe guvernamentale1623 Foreign Government loans
16241624 Credite bancare externe garantate de stat1624 Foreign loans guaranteed by the State
16251625 Credite bancare externe garantate de banci1625 Foreign loans guaranteed by banks
16261626 Credite de la trezoreria statului1626 State Treasury loans
16271627 Credite bancare interne garantate de stat1627 Domestic loans guaranteed by the State
166166 Datorii care privesc imobilizarile financiare166 Debts relating to financial assets
16611661 Datorii fata de entitatile afiliate1661 Debts towards affiliated entities
16631663 Datorii fata de entitatile asociate si entitatile controlate in comun1663 Debts towards associates and jointly controlled entities
167167 Alte imprumuturi si datorii asimilate167 Other loans and similar debts
168168 Dobanzi aferente imprumuturilor si datoriilor asimilate168 Accrued interest on loans and similar debts
16811681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni1681 Accrued interest on debenture loans
16821682 Dobanzi aferente creditelor bancare pe termen lung1682 Accrued interest on long-term bank loans
16851685 Dobanzi aferente datoriilor fata de entitatile afiliate1685 Accrued interest on debts towards affiliated entities
16861686 Dobanzi aferente datoriilor fata de entitatile asociate si entitatile controlate in comun1686 Accrued interest on debts towards associates and jointly controlled entities
16871687 Dobanzi aferente altor imprumuturi si datorii asimilate1687 Accrued interest on other loans and similar debts
169169 Prime privind rambursarea obliga-iunilor si a altor datorii169 Premiums for reimbursement of bonds and other debts
16911691 Prime privind rambursarea obligatiunilor1691 Premium from reimbursement of bonds
16921692 Prime privind rambursarea altor datorii1692 Premium from reimbursement of other debts
2Clasa 2 - Conturi de imobilizariClass 2 - Non-current assets
2020 Imobilizari necorporale20 Intangible assets
201201 Cheltuieli de constituire201 Set-up costs
203203 Cheltuieli de dezvoltare203 Development costs
205205 Concesiuni, brevete, licente, marci comerciale, drepturi si active similare205 Concessions, patents, licences, trademarks and similar rights and assets
206206 Active necorporale de explorare si evaluare a resurselor minerale206 Intangible assets related to exploration for and evaluation of mineral resources
207207 Fond comercial207 Goodwill
20712071 Fond comercial pozitiv2071 Positive goodwill
20752075 Fond comercial negativ2075 Gain on a bargain purchase
208208 Alte imobilizari necorporale208 Other intangible assets
2121 Imobilizari corporale21 Tangible assets
211211 Terenuri si amenajari de terenuri211 Freehold land and land improvements
21112111 Terenuri2111 Freehold land
21122112 Amenajari de terenuri2112 Land improvements
212212 Constructii212 Buildings
213213 Instalatii tehnice si mijloace de transport213 Plant, machinery and motor vehicles
21312131 Echipamente tehnologice (masini, utilaje si instalatii de lucru)2131 Plant and machinery
21322132 Aparate si instalatii de masurare, control si reglare2132 Measurement, control and adjustment devices
21332133 Mijloace de transport2133 Motor vehicles
214214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale214 Fixtures and fittings
215215 Investitii imobiliare215 Investment property
216216 Active corporale de explorare si evaluare a resurselor minerale216 Tangible assets related to exploration for and evaluation of mineral resources
217217 Active biologice productive217 Bearer biological assets
2222 Imobilizari corporale in curs de aprovizionare22 Tangible assets in transit
223223 Instala-ii tehnice si mijloace de transport in curs de aprovizionare223 Plant, machinery and motor vehicles in transit
224224 Mobilier, aparatura birotica, echipamente de protec-ie a valorilor umane si materiale si alte active corporale in curs de aprovizionare224 Fixtures and fittings in transit
227227 Active biologice productive in curs de aprovizionare227 Bearer biological assets in transit
2323 Imobilizari in curs23 Non-current assets in progress
231231 Imobilizari corporale in curs de executie231 Tangible assets in progress
235235 Investitii imobiliare in curs de executie235 Investment property in progress
2626 Imobilizari financiare26 Financial assets
261261 Actiuni detinute la entitatile afiliate261 Shares in affiliated entities
262262 Actiuni detinute la entitati asociate262 Shares in associates
263263 Actiuni detinute la entitati controlate in comun263 Shares in jointly controlled entities
264264 Titluri puse in echivalenta264 Investments accounted for using the equity method
265265 Alte titluri imobilizate265 Other long term investments
266266 Certificate verzi amanate266 Deferred green certificates
267267 Creante imobilizate267 Long term receivables
26712671 Sume de incasat de la entitatile afiliate2671 Amounts to be collected from affiliated entities
26722672 Dobanda aferenta sumelor de incasat de la entitatile afiliate2672 Accrued interest on amounts to be collected from affiliated entities
26732673 Creante fata de entitatile asociate si entitatile controlate in comun2673 Receivables from associated and jointly controlled entities
26742674 Dobanda aferenta creantelor fata de entitatile asociate si entitatile controlate in comun2674 Accrued interest on receivables from associated and jointly controlled entities
26752675 imprumuturi acordate pe termen lung2675 Long term loans
26762676 Dobanda aferenta imprumuturilor acordate pe termen lung2676 Accrued interest on long term loans
26772677 Obligatiuni achizitionate cu ocazia emisiunilor efectuate de ter-i2677 Bonds acquired on third party issuances
26782678 Alte creante imobilizate2678 Other long term receivables
26792679 Dobanzi aferente altor creante imobilizate2679 Accrued interest on other long term receivables
269269 Varsaminte de efectuat pentru imobilizari financiare269 Amounts payable in relation with financial non-current assets
26912691 Varsaminte de efectuat privind actiunile detinute la entitatile afiliate2691 Amounts payable in relation with investments in affiliated entities
26922692 Varsaminte de efectuat privind actiunile detinute la entitati asociate2692 Amounts payable in relation with investments in associated entities
26932693 Varsaminte de efectuat privind actiunile detinute la entitati controlate in comun2693 Amounts payable in relation with investments in jointly controlled entities
26952695 Varsaminte de efectuat pentru alte imobilizari financiare2695 Amounts payable in relation with other financial assets
2828 Amortizari privind imobilizarile28 Depreciation of non-current assets
280280 Amortizari privind imobilizarile necorporale280 Amortization of intangible assets
28012801 Amortizarea cheltuielilor de constituire2801 Amortization of set-up costs
28032803 Amortizarea cheltuielilor de dezvoltare2803 Amortization of development costs
28052805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare2805 Amortization of concessions, patents, licences, trademarks and similar rights and assets
28062806 Amortizarea activelor necorporale de explorare si evaluare a resurselor minerale2806 Amortization of intangible assets related to exploration and evaluation of mineral resources
28072807 Amortizarea fondului comercial2807 Amortization of goodwill
28082808 Amortizarea altor imobilizari necorporale2808 Amortization of other intangible assets
281281 Amortizari privind imobilizarile corporale281 Depreciation of tangible assets
28112811 Amortizarea amenajarilor de terenuri2811 Depreciation of land improvements
28122812 Amortizarea constructiilor2812 Depreciation of buildings
28132813 Amortizarea instalatiilor si mijloacelor de transport2813 Depreciation of plant, machinery and motor vehicles
28142814 Amortizarea altor imobilizari corporale2814 Depreciation of other tangible assets
28152815 Amortizarea investitiilor imobiliare2815 Depreciation of investment property
28162816 Amortizarea activelor corporale de explorare si evaluare a resurselor minerale2816 Depreciation of tangible assets related to exploration for and evaluation of mineral resources
28172817 Amortizarea activelor biologice productive2817 Depreciation of bearer biological assets
2929 Ajustari pentru deprecierea sau pierderea de valoare a imobilizarilor29 Impairment of non-current assets
290290 Ajustari pentru deprecierea imobilizarilor necorporale290 Impairment of intangible assets
29032903 Ajustari pentru deprecierea cheltuielilor de dezvoltare2903 Impairment of development costs
29052905 Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare2905 Impairment of concessions, patents, licences, trademarks and similar rights and assets
29062906 Ajustari pentru deprecierea activelor necorporale de explorare si evaluare a resurselor minerale2906 Impaiment of intangible assets related to exploration for and evaluation of mineral resources
29082908 Ajustari pentru deprecierea altor imobilizari necorporale2908 Impairment of other intangible assets
291291 Ajustari pentru deprecierea imobilizarilor corporale291 Impairment of tangible assets
29112911 Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri2911 Impairment of land and land improvements
29122912 Ajustari pentru deprecierea constructiilor2912 Impairment of buildings
29132913 Ajustari pentru deprecierea instalatiilor si mijloacelor de transport2913 Impairment of plant, machinery and motor vehicles
29142914 Ajustari pentru deprecierea altor imobilizari corporale2914 Impairment of other tangible assets
29152915 Ajustari pentru deprecierea investitiilor imobiliare2915 Impairment of investment property
29162916 Ajustari pentru deprecierea activelor corporale de explorare si evaluare a resurselor minerale2916 Impaiment of tangible assets related to exploration for and evaluation of mineral resources
29172917 Ajustari pentru deprecierea activelor biologice productive2917 Impairment of bearer biological assets
293293 Ajustari pentru deprecierea imobilizarilor in curs de execu-ie293 Impairment of non-current assets in progress
29312931 Ajustari pentru deprecierea imobilizarilor corporale in curs de executie2931 Impairment of tangible assets in progress
29352935 Ajustari pentru deprecierea investitiilor imobiliare in curs de executie2935 Impairment of investment property in progress
296296 Ajustari pentru pierderea de valoare a imobilizarilor financiare296 Impairment of financial assets
29612961 Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate2961 Impairment of investments in affiliated entities
29622962 Ajustari pentru pierderea de valoare a actiunilor detinute la entitati asociate si entitati controlate in comun2962 Impairment of investment in associated and jointly controlled entities
29632963 Ajustari pentru pierderea de valoare a altor titluri imobilizate2963 Impairment of other long term investments
29642964 Ajustari pentru pierderea de valoare a sumelor de incasat de la entitatile afiliate2964 Impairment of amounts to be collected from affiliated entities
29652965 Ajustari pentru pierderea de valoare a creantelor fata de entitatile asociate si entitatile controlate in comun2965 Impairment of receivables in relation with associated and jointly controlled entities
29662966 Ajustari pentru pierderea de valoare a imprumuturilor acordate pe termen lung2966 Impairment of long term loans
29682968 Ajustari pentru pierderea de valoare a altor creante imobilizate2968 Impairment of other receivables
3Clasa 3 - Conturi de stocuri si productie in curs de executieClass 3 - Inventories and work in progress
3030 Stocuri de materii prime si materiale30 Raw materials and consumables
301301 Materii prime301 Raw materials
302302 Materiale consumabile302 Consumables
30213021 Materiale auxiliare3021 Auxiliary materials
30223022 Combustibili3022 Fuel
30233023 Materiale pentru ambalat3023 Packaging materials
30243024 Piese de schimb3024 Spare parts
30253025 Seminte si materiale de plantat3025 Seeds and sapling
30263026 Furaje3026 Fodder
30283028 Alte materiale consumabile3028 Other consumables
303303 Materiale de natura obiectelor de inventar303 Materials in the form of small inventory
308308 Diferente de pret la materii prime si materiale308 Price differences on raw materials and consumables
3232 Stocuri in curs de aprovizionare32 Inventories in transit
321321 Materii prime in curs de aprovizionare321 Raw materials in transit
322322 Materiale consumabile in curs de aprovizionare322 Consumables in transit
323323 Materiale de natura obiectelor de inventar in curs de aprovizionare323 Materials in the form of small inventory in transit
326326 Active biologice de natura stocurilor in curs de aprovizionare326 Biological assets in the form of inventory in transit
327327 Marfuri in curs de aprovizionare327 Goods purchased for resale in transit
328328 Ambalaje in curs de aprovizionare328 Packaging materials in transit
3333 Productie in curs de executie33 Work in progress
331331 Produse in curs de executie331 Work in progress
332332 Servicii in curs de executie332 Services in progress
3434 Produse34 Goods
341341 Semifabricate341 Semi-finished goods
345345 Produse finite345 Finished goods
346346 Produse reziduale346 Residual products
347347 Produse agricole347 Agricultural products
348348 Diferente de pret la produse348 Price differences on goods
3535 Stocuri aflate la terti35 Inventories at third parties
351351 Materii si materiale aflate la terti351 Raw materials and consumables at third parties
354354 Produse aflate la terti354 Goods at third parties
356356 Active biologice de natura stocurilor aflate la terti356 Biological assets in the form of inventory at third parties
357357 Marfuri aflate la terti357 Goods for resale at third parties
358358 Ambalaje aflate la terti358 Packaging materials at third parties
3636 Active biologice de natura stocurilor36 Biological assets in the form of inventory
361361 Active biologice de natura stocurilor361 Biological assets in the form of inventory
368368 Diferente de pret la active biologice de natura stocurilor368 Price differences on biological assets in the form of inventory
3737 Marfuri37 Goods purchased for resale
371371 Marfuri371 Goods purchased for resale
378378 Diferente de pret la marfuri378 Price differences on goods purchased for resale
3838 Ambalaje38 Packaging
381381 Ambalaje381 Packaging materials
388388 Diferente de pret la ambalaje388 Price differences on packaging
3939 Ajustari pentru deprecierea stocurilor si productiei in curs de executie39 Write-down of inventories and work in progress
391391 Ajustari pentru deprecierea materiilor prime391 Write-down of raw materials
392392 Ajustari pentru deprecierea materialelor392 Write-down of consumables
39213921 Ajustari pentru deprecierea materialelor consumabile3921 Write-down of consumables
39223922 Ajustari pentru deprecierea materialelor de natura obiectelor de inventar3922 Wrtite-down of materials in the form of small inventory
393393 Ajustari pentru deprecierea productiei in curs de executie393 Write-down of work in progress
394394 Ajustari pentru deprecierea produselor394 Write-down of goods
39413941 Ajustari pentru deprecierea semifabricatelor3941 Write-down of semi finished goods
39453945 Ajustari pentru deprecierea produselor finite3945 Write-down of finished goods
39463946 Ajustari pentru deprecierea produselor reziduale3946 Write-down of residual products
39473947 Ajustari pentru deprecierea produselor agricole3947 Write-down of agricultural products
395395 Ajustari pentru deprecierea stocurilor aflate la terti395 Write-down of inventories held at third parties
39513951 Ajustari pentru deprecierea materiilor si materialelor aflate la terti3951 Write-down of raw materials and consumables at third parties
39523952 Ajustari pentru deprecierea semifabricatelor aflate la terti3952 Write-down of semi finished goods at third parties
39533953 Ajustari pentru deprecierea produselor finite aflate la terti3953 Write-down of finished goods at third parties
39543954 Ajustari pentru deprecierea produselor reziduale aflate la terti3954 Write-down of residual products at third parties
39553955 Ajustari pentru deprecierea produselor agricole aflate la terti3955 Write-down of agricultural products at third parties
39563956 Ajustari pentru deprecierea activelor biologice de natura stocurilor aflate la terti3956 Write-down of biological assets in the form of inventory at third parties
39573957 Ajustari pentru deprecierea marfurilor aflate la terti3957 Write-down of goods for resale at third parties
39583958 Ajustari pentru deprecierea ambalajelor aflate la terti3958 Write-down of packaging materials at third Parties
396396 Ajustari pentru deprecierea activelor biologice de natura stocurilor396 Write-down of biological assets in the form of inventory
397397 Ajustari pentru deprecierea marfurilor397 Write-down of goods purchased for resale
398398 Ajustari pentru deprecierea ambalajelor398 Write-down of packaging materials
4Clasa 4 - Conturi de tertiClass 4 - Third party accounts
4040 Furnizori si conturi asimilate40 Suppliers and similar accounts
401401 Furnizori401 Suppliers
403403 Efecte de platit403 Bills of exchange payable
404404 Furnizori de imobilizari404 Suppliers of non-current assets
405405 Efecte de platit pentru imobilizari405 Bills of exchange payable to suppliers of non-current assets
408408 Furnizori - facturi nesosite408 Suppliers - invoices to be received
409409 Furnizori - debitori409 Advance payments to suppliers
40914091 Furnizori-debitori pentru cumparari de bunuri de natura stocurilor4091 Advance payments to suppliers for the purchase of inventories
40924092 Furnizori-debitori pentru prestari de servicii4092 Advance payments to suppliers for the purchase of services
40934093 Avansuri acordate pentru imobilizari corporale4093 Advance payments for the purchase of tangible assets
40944094 Avansuri acordate pentru imobilizari necorporale4094 Advance payments for the purchase of intangible assets
4141 Clienti si conturi asimilate41 Customers and similar accounts
411411 Clienti411 Customers
41114111 Clienti4111 Customers
41184118 Clienti incerti sau in litigiu4118 Doubtful customers or customers involved in litigation
413413 Efecte de primit de la clienti413 Bills of exchange receivable
418418 Clienti - facturi de intocmit418 Customers - invoices to be issued
419419 Clienti - creditori419 Advance payments from customers
4242 Personal si conturi asimilate42 Payroll and similar accounts
421421 Personal - salarii datorate421 Employees - salaries payable
423423 Personal - ajutoare materiale datorate423 Other social benefits granted to employees
424424 Prime reprezentand participarea personalului la profit14424 Profit share payable to employees14
425425 Avansuri acordate personalului425 Advances to employees
426426 Drepturi de personal neridicate426 Employees- rights not claimed
427427 Retineri din salarii datorate tertilor427 Retentions from salaries payable to third parties
428428 Alte datorii si creante in legatura cu personalul428 Other employee-related debts and claims
42814281 Alte datorii in legatura cu personalul4281 Other employee-related debts
42824282 Alte creante in legatura cu personalul4282 Other employee-related claims
4343 Asigurari sociale, protectia sociala si conturi asimilate43 Social security and similar accounts
431431 Asigurari sociale431 Social security
43114311 Contributia unitatii la asigurarile sociale4311 Company-s contribution to social security
43124312 Contributia personalului la asigurarile sociale4312 Employees- contribution to pension fund
43134313 Contributia angajatorului pentru asigurarile sociale de sanatate4313 Company-s contribution to health insurance
43144314 Contributia angajatilor pentru asigurarile sociale de sanatate4314 Employees- contribution to health insurance
43154315 Contributia de asigurari sociale4315 Social insurance contribution
43164316 Contributia de asigurari sociale de sanatate4316 Health social insurance contribution
43184318 Alte contributii pentru asigurarile sociale de sanatate4318 Other health social insurance contributions
436436 Contributia asiguratorie pentru munca436 Labor asiguratory contribution
437437 Ajutor de somaj437 Unemployment fund
43714371 Contributia unitatii la fondul de somaj4371 Company-s contribution to unemployment fund
43724372 Contributia personalului la fondul de somaj4372 Employees- contribution to unemployment fund
438438 Alte datorii si creante sociale438 Other personnel-related debts and claims
43814381 Alte datorii sociale4381 Other personnel-related debts
43824382 Alte creante sociale4382 Other personnel-related claims
4444 Bugetul statului, fonduri speciale si conturi asimilate44 Amounts payable to the state budget, special funds and similar accounts
441441 Impozitul pe profit/venit441 Income tax
44114411 Impozitul pe profit4411 Profit tax
44154415 Impozitul specific unor activitati4415 Specific tax on certain activities
44184418 Impozitul pe venit4418 Income tax
442442 Taxa pe valoarea adaugata442 Value added tax
44234423 TVA de plata4423 VAT payable
44244424 TVA de recuperat4424 VAT receivable
44264426 TVA deductibila4426 Input VAT
44274427 TVA colectata4427 Output VAT
44284428 TVA neexigibila4428 VAT under settlement
444444 Impozitul pe venituri de natura salariilor444 Tax on salaries
445445 Subventii445 Subsidies
44514451 Subventii guvernamentale4451 Government subsidies
44524452 imprumuturi nerambursabile cu caracter de subventii4452 Non-repayable loans in the form of grants
44584458 Alte sume primite cu caracter de subventii4458 Other amounts received as subsidies
446446 Alte impozite, taxe si varsaminte asimilate446 Other taxes and similar liabilities
447447 Fonduri speciale - taxe si varsaminte asimilate447 Special funds - taxes and similar liabilities
448448 Alte datorii si creante cu bugetul statului448 Other debts and claims with the Treasury
44814481 Alte datorii fata de bugetul statului4481 Other debts payable to the Treasury
44824482 Alte creante privind bugetul statului4482 Other claims receivable from the Treasury
4545 Grup si actionari / asociati45 Group and shareholders / associates
451451 Decontari intre entitatile afiliate451 Settlement between affiliated entities
45114511 Decontari intre entitatile afiliate4511 Settlement between affiliated entities
45184518 Dobanzi aferente decontarilor intre entitatile afiliate4518 Accrued interest for settlement between affiliated entities
453453 Decontari cu entita-ile asociate si entita-ile controlate in comun453 Settlement between associated and jointly controlled entities
45314531 Decontari cu entita-ile asociate si entita-ile controlate4531 Settlement between associated and jointly controlled entities
45384538 Dobanzi aferente decontarilor cu entita-ile asociate si entita-ile controlate in comun4538 Accrued interest for settlement between associated and jointly controlled entities
455455 Sume datorate actionarilor/asociatilor455 Amounts owed to shareholders
45514551 Actionari/asociati - conturi curente4551 Shareholders / associates - current accounts
45584558 Actionari/asociati - dobanzi la conturi curente4558 Accrued interest on shareholders- - current accounts
456456 Decontari cu actionarii/asociatii privind capitalul456 Transactions with shareholders / associates related to capital
457457 Dividende de plata457 Dividends payable
458458 Decontari din operatii in participatie458 Transactions related to joint operations
45814581 Decontari din operatii in participatie - pasiv4581 Transactions related to joint operations - liability
45824582 Decontari din operatii in participatie - activ4582 Transactions related to joint operations - asset
4646 Debitori si creditori diversi46 Sundry debtors and creditors
461461 Debitori diversi461 Sundry debtors
462462 Creditori diversi462 Sundry creditors
463463 Creante reprezentand dividende repartizate in cursul exercitiului financiar463 Receivables representing dividends distributed during the financial year
466466 Decontari din operatiuni de fiducie466 Settlements from fiduciary operations
46614661 Datorii din operatiuni de fiducie4661 Debts from fiduciary operations
46624662 Creante din operatiuni de fiducie4662 Receivables from fiduciary operations
467467 Datorii aferente distribuirior interimare de dividende467 Debts related to dividend interim distribution
4747 Conturi de subventii, regularizare si asimilate47 Accruals, subsidies and similar accounts
471471 Cheltuieli inregistrate in avans471 Deferred expenses
472472 Venituri inregistrate in avans472 Deferred income
473473 Decontari din operatii in curs de clarificare473 Suspense account
475475 Subventii pentru investitii475 Investment subsidies
47514751 Subventii guvernamentale pentru investitii4751 Governmental investment subsidiese
47524752 imprumuturi nerambursabile cu caracter de subventii pentru investitii4752 Non-repayable loans in the form of investment subsidies
47534753 Donatii pentru investitii4753 Investment donations
47544754 Plusuri de inventar de natura imobilizarilor4754 Inventory surpluses in the form of non-current assets
47584758 Alte sume primite cu caracter de subventii pentru investitii4758 Other amounts received in the form of investment subsidies
478478 Venituri in avans aferente activelor primite prin transfer de la clienti478 Deferred income related to assets received by transfer from customers
4848 Decontari in cadrul unitatii48 Internal transactions
481481 Decontari intre unitate si subunitati481 Transactions between the entity and sub-units
482482 Decontari intre subunitati482 Transactions between sub-units
4949 Ajustari pentru deprecierea creantelor49 Allowances for doubtful debts
490490 Ajustari pentru deprecierea creantelor reprezentand avansuri acordate furnizorilor490 Allowances for depreciation of the receivables representing advances to suppliers
49014901 Ajustari pentru deprecierea creantelor aferente cumpararilor de bunuri de natura stocurilor4901 Allowances for depreciation of the receivables related to acquistions of inventories
49024902 Ajustari pentru deprecierea creantelor aferente prestarilor de servicii4902 Allowances for depreciation of the receivables related to provisions of services
49034903 Ajustari pentru deprecierea creantelor aferente imobilizarilor corporale4903 Allowances for depreciation of the receivables related to fixed assets
49044904 Ajustari pentru deprecierea creantelor aferente imobilizarilor necorporale4904 Allowances for depreciation of the receivables related to intangible assets
491491 Ajustari pentru deprecierea creantelor - clienti491 Allowances for doubtful customers
495495 Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii495 Allowances for doubtful debts from group companies and shareholders / associates
496496 Ajustari pentru deprecierea creantelor - debitori diversi496 Allowances for doubtful sundry debtors
5Clasa 5 - Conturi de trezorerieClass 5 - Treasury accounts
5050 Investitii pe termen scurt50 Short term investments
501501 Actiuni detinute la entitatile afiliate501 Shares in affiliated entities
505505 Obligatiuni emise si rascumparate505 Redeemed debentures
506506 Obligatiuni506 Debentures
507507 Certificate verzi primite507 Green certificates received
508508 Alte investitii pe termen scurt si creante asimilate508 Other short term investments and related receivables
50815081 Alte titluri de plasament5081 Other short term financial investments
50885088 Dobanzi la obligatiuni si titluri de plasament5088 Accrued interest on debentures and short term investments
509509 Varsaminte de efectuat pentru investitiile pe termen scurt509 Amounts payable for short term financial investments
50915091 Varsaminte de efectuat pentru actiunile detinute la entitatile afiliate5091 Amounts payable for shares in affiliated entities
50925092 Varsaminte de efectuat pentru alte investitii pe termen scurt5092 Amounts payable for other short term financial investments
5151 Conturi la banci51 Bank accounts
511511 Valori de incasat511 Outstanding lodgements
51125112 Cecuri de incasat5112 Cheques
51135113 Efecte de incasat5113 Bills of exchange held to maturity
51145114 Efecte remise spre scontare5114 Bills of exchange forwarded for discount
512512 Conturi curente la banci512 Cash at bank
51215121 Conturi la banci in lei5121 Cash at bank in lei
51245124 Conturi la banci in valuta5124 Cash at bank in foreign currencies
51255125 Sume in curs de decontare5125 Amounts under settlement
51265126 Conturi la banci in lei - TVA defalcat5126 Cash at bank in lei - VAT paid separately
51275127 Conturi la banci in valuta - TVA defalcat5127 Cash at bank in foreign currency - VAT paid separately
518518 Dobanzi518 Interest
51865186 Dobanzi de platit5186 Accrued interest payable
51875187 Dobanzi de incasat5187 Accrued interest receivable
519519 Credite bancare pe termen scurt519 Short term bank loans
51915191 Credite bancare pe termen scurt5191 Short term bank loans
51925192 Credite bancare pe termen scurt nerambursate la scadenta5192 Short term bank loans in arrears
51935193 Credite externe guvernamentale5193 Foreign government loans
51945194 Credite externe garantate de stat5194 Foreign loans guaranteed by the State
51955195 Credite externe garantate de banci5195 Foreign loans guaranteed by banks
51965196 Credite de la Trezoreria Statului5196 State Treasury loans
51975197 Credite interne garantate de stat5197 Domestic loans guaranteed by the State
51985198 Dobanzi aferente creditelor bancare pe termen scurt5198 Accrued interest on short term loans
5353 Casa53 Petty cash
531531 Casa531 Petty cash
53115311 Casa in lei5311 Petty cash in lei
53145314 Casa in valuta5314 Petty cash in foreign currencies
532532 Alte valori532 Cash equivalents
53215321 Timbre fiscale si postale5321 Postage and fiscal stamps
53225322 Bilete de tratament si odihna5322 Holiday vouchers
53235323 Tichete si bilete de calatorie5323 Transport tickets
53285328 Alte valori5328 Other cash equivalents
5454 Acreditive54 Letters of credit
541541 Acreditive541 Letters of credit
54115411 Acreditive in lei5411 Letters of credit in lei
54145414 Acreditive in valuta5414 Letters of credit in foreign currencies
542542 Avansuri de trezorerie16542 Cash advances16
5858 Viramente interne58 Internal transfers
581581 Viramente interne581 Internal transfers
5959 Ajustari pentru pierderea de valoare a conturilor de trezorerie59 Impairment of treasury accounts
591591 Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate591 Impairment of shares in affiliated entities
595595 Ajustari pentru pierderea de valoare a obligatiunilor emise si rascumparate595 Impairment of redeemed debentures
596596 Ajustari pentru pierderea de valoare a obligatiunilor596 Impairment of debentures
598598 Ajustari pentru pierderea de valoare a altor investitii pe termen scurt si creante asimilate598 Impairment of other short-term financial investments and related receivables
6Clasa 6 - Conturi de cheltuieliClass 6 - Expense accounts
6060 Cheltuieli privind stocurile si alte consumuri60 Expenses related to inventories and other consumption
601601 Cheltuieli cu materiile prime601 Raw materials
602602 Cheltuieli cu materialele consumabile602 Consumables
60216021 Cheltuieli cu materialele auxiliare6021 Auxiliary materials
60226022 Cheltuieli privind combustibilii6022 Fuel
60236023 Cheltuieli privind materialele pentru ambalat6023 Packaging materials
60246024 Cheltuieli privind piesele de schimb6024 Spare parts
60256025 Cheltuieli privind semintele si materialele de plantat6025 Seeds and sapling
60266026 Cheltuieli privind furajele6026 Fodder
60286028 Cheltuieli privind alte materiale consumabile6028 Other consumables
603603 Cheltuieli privind materialele de natura obiectelor de inventar603 Materials in the form of small inventory
604604 Cheltuieli privind materialele nestocate604 Materials not stored
605605 Cheltuieli privind utilitatile605 Expenses regarding utilities
60516051 Cheltuieli privind consumul de energie6051 Expenses regarding energy consumption
60526052 Cheltuieli privind consumul de apa6052 Expenses regarding water consumption
60536053 Cheltulieli privind consumul de gaze naturale6053 Washing on the consumption of natural gas
60586058 Cheltuieli cu alte utilitati6058 Expenses with other utilities
606606 Cheltuieli privind activele biologice de natura stocurilor606 Losses related to biological assets in the form of inventory
607607 Cheltuieli privind marfurile607 Goods for resale
608608 Cheltuieli privind ambalajele608 Packaging costs
609609 Reduceri comerciale primite609 Trade discounts received
6161 Cheltuieli cu serviciile executate de terti61 Third party services
611611 Cheltuieli cu intretinerea si reparatiile611 Maintenance and repair expenses
612612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile612 Royalties and rental expenses
613613 Cheltuieli cu primele de asigurare613 Insurance premiums
614614 Cheltuieli cu studiile si cercetarile614 Research expenses
615615 Cheltuieli cu pregatirea personalului615 Staff training expenses
6262 Cheltuieli cu alte servicii executate de terti62 Other third party services
621621 Cheltuieli cu colaboratorii621 Externally contracted manpower
622622 Cheltuieli privind comisioanele si onorariile622 Commissions and fees
623623 Cheltuieli de protocol, reclama si publicitate623 Entertaining, promotion and advertising
62316231 Cheltuieli de protocol6231 Protocol expenses
62326232 Cheltuieli de reclama si publicitate6232 Advertising and publicity expenses
624624 Cheltuieli cu transportul de bunuri si personal624 Transport of goods and personnel
625625 Cheltuieli cu deplasari, detasari si transferari625 Travel
626626 Cheltuieli postale si taxe de telecomunicatii626 Postage and telecommunications
627627 Cheltuieli cu serviciile bancare si asimilate627 Bank commissions and similar charges
628628 Alte cheltuieli cu serviciile executate de terti628 Other third party services
6363 Cheltuieli cu alte impozite, taxe si varsaminte asimilate63 Other taxes, duties and similar expenses
635635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate635 Other taxes, duties and similar expenses
6464 Cheltuieli cu personalul64 Personnel expenses
641641 Cheltuieli cu salariile personalului641 Salaries
642642 Cheltuieli cu avantajele in natura si tichetele acordate salariatilor642 Expenses with benefits in kind and meal tickets
64216421 Cheltuieli cu avantajele in natura acordate salariatilor6421 Expenses with benefits in kind for employees
64226422 Cheltuieli cu tichetele acordate salaria-ilor6422 Expenses with meal tickets granted to employees
643643 Cheltuieli cu remunerarea in instrumente de capitaluri proprii643 Expenses with remunerations in the form of own equity instruments
644644 Cheltuieli cu primele reprezentand participarea personalului la profit644 Expenses with bonuses for employees from profit
645645 Cheltuieli privind asigurarile si protectia sociala645 Social security contributions
64516451 Cheltuieli privind contributia unitatii la asigurarile sociale6451 Expenses with company-s contribution to social security
64526452 Cheltuieli privind contributia unitatii pentru ajutorul de somaj6452 Expenses with company-s contribution to unemployment fund
64536453 Cheltuieli privind contributia angajatorului pentru asigurarile sociale de sanatate6453 Expenses with company-s contribution to health insurance
64556455 Cheltuieli privind contributia unitatii la asigurarile de viata6455 Expenses with company-s contribution to life insurance
64566456 Cheltuieli privind contributia unitatii la fondurile de pensii facultative6456 Expenses with company-s contribution to optional pension funds
64576457 Cheltuieli privind contribu-ia societa-ii la primele de asigurare voluntara de sanatate6457 Expenses with company-s contribution to insurance premiums
64586458 Alte cheltuieli privind asigurarile si protec-ia sociala6458 Other social security and welfare contributions
646646 Cheltuieli privind contributia asiguratorie pentru munca 646 Expenses regarding asiguratory labor contribution
64616461 Cheltuieli privind contributia asiguratorie pentru munca corespunzatoare salariatilor6461 Expenses regarding asiguratory labor contribution corresponding to employees
64626462 Cheltuieli privind contributia asiguratorie pentru munca corespunzatoare altor persoane, decat salariatii6462 Expenses regarding asiguratory labor contribution corresponding to persons, other than employees
6565 Alte cheltuieli de exploatare65 Other operating expenses
651651 Cheltuieli din operatiuni de fiducie651 Expenses from fiduciary operations
65116511 Cheltuieli ocazionate de constituirea fiduciei6511 Expenses arising from setting of the fiduciary agreement
65126512 Cheltuieli din derularea operatiunilor de fiducie6512 Expenses from fiduciary operations
65136513 Cheltuieli din lichidarea operatiunilor de fiducie6513 Expenses arising from fiduciary liquidating operations
652652 Cheltuieli cu protectia mediului inconjurator652 Expenses with the environment protection
654654 Pierderi din creante si debitori diversi654 Bad debts written off
655655 Cheltuieli din reevaluarea imobilizarilor corporale655 Expenses from revaluation of tangible assets
658658 Alte cheltuieli de exploatare658 Other operating expenses
65816581 Despagubiri, amenzi si penalitati6581 Compensations, fines and penalties
65826582 Donatii acordate6582 Gifts and subsidies granted
65836583 Cheltuieli privind activele cedate si alte operatii de capital6583 Net value of assets disposed of and other capital transactions
6584 6584 Cheltuieli cu sumele sau bunurile acordate ca sponsorizari 6584 Expenses with the amounts or goods granted as sponsorship
65866586 Cheltuieli reprezentand transferuri si contributii datorate in baza unor acte normative speciale6586 Expenses with transfers and contributions caused by special laws
65876587 Cheltuieli privind calamitatile si alte evenimente similare6587 Expenses with natural disasters and other similar events
65886588 Alte cheltuieli de exploatare6588 Other operating expenses
6666 Cheltuieli financiare66 Financial expenses
663663 Pierderi din creante legate de participatii663 Losses on amounts receivable in relation with long term financial investments
664664 Cheltuieli privind investitiile financiare cedate664 Losses on disposal of financial investments
66416641 Cheltuieli privind imobilizarile financiare cedate6641 Losses on disposal of long term financial investments
66426642 Pierderi din investitiile pe termen scurt cedate6642 Losses on disposal of short term financial investments
665665 Cheltuieli din diferente de curs valutar665 Foreign exchange losses
66516651 Diferente nefavorabile de curs valutar legate de elementele monetare exprimate in valuta6651 Foreign exchange losses related to monetary items denominated in a foreign currency
66526652 Diferente nefavorabile de curs valutar din evaluarea elementelor monetare care fac parte din investitia neta intr-o entitate straina6652 Foreign exchange losses from measuring of monetary items as part of a net investment in a foreign operation
666666 Cheltuieli privind dobanzile666 Interest expense
667667 Cheltuieli privind sconturile acordate667 Discounts granted
668668 Alte cheltuieli financiare668 Other financial expenses
6868 Cheltuieli cu amortizarile, provizioanele si ajustarile pentru depreciere sau pierdere de valoare68 Depreciation and provisions; adjustments for impairment losses
681681 Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere681 Depreciation and provisions, adjustments for impairment losses - operating expenses
68116811 Cheltuieli de exploatare privind amortizarea imobilizarilor6811 Depreciation of non current assets
68126812 Cheltuieli de exploatare privind provizioanele6812 Provisions
68136813 Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor6813 Impairment losses on non current assets
68146814 Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante6814 Impairment of current assets
68176817 Cheltuieli de exploatare privind ajustarile pentru deprecierea fondului comercial6817 Impairment losses on goodwill
68186818 Cheltuieli de exploatare privind ajustarile pentru deprecierea creantelor reprezentand avansuri acordate furnizorilor 6818 Operating expenses on adjustments for impairment of receivables representing advances to suppliers
686686 Cheltuieli financiare privind amortizarile, provizioanele si ajustarile pentru pierdere de valoare686 Impairment losses, write down of financial assets and provisions
68616861 Cheltuieli privind actualizarea provizioanelor6861 Expenses on unwinding of provisions
68636863 Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare6863 Impairment losses on financial non-current assets
68646864 Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante6864 Impairment losses on financial current assets
68656865 Cheltuieli financiare privind amortizarea diferentelor aferente titlurilor de stat6865 Amortisation of differences on government securities
68686868 Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor si a altor datorii6868 Amortisation of premiums of redemption on debentures and other debts
6969 Cheltuieli cu impozitul pe profit si alte impozite69 Income tax and other taxes
691691 Cheltuieli cu impozitul pe profit691 Income tax
694694 Cheltuieli cu impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit694 Profit tax expenses resulting from settlements within the fiscal group in the field of profit tax
695695 Cheltuieli cu impozitul specific unor activitati695 Activity-specific tax expenses
698698 Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus698 Other taxes not included above
7Clasa 7 - Conturi de venituriClass 7 - Revenue accounts
7070 Cifra de afaceri neta70 Net turnover
701701 Venituri din vanzarea produselor finite, produselor agricole si a activelor biologice de natura stocurilor701 Sales of finished goods, agricultural products and biologicat assets in the form of inventory
70157015 Venituri din vanzarea produselor finite7015 Sales of finished goods
70177017 Venituri din vanzarea produselor agricole7017 Sales of agricultural products
70187018 Venituri din vanzarea activelor biologice de natura stocurilor7018 Sales of biological assets in the form of inventory
702702 Venituri din vanzarea semifabricatelor702 Sales of semi-finished goods
703703 Venituri din vanzarea produselor reziduale703 Sales of residual products
704704 Venituri din servicii prestate704 Services rendered
705705 Venituri din studii si cercetari705 Revenues from research studies
706706 Venituri din redevente, locatii de gestiune si chirii706 Rental and royalty income
707707 Venituri din vanzarea marfurilor707 Sale of goods purchased for resale
708708 Venituri din activitati diverse708 Revenues from sundry activities
709709 Reduceri comerciale acordate709 Trade discounts offered
7171 Venituri aferente costului de productie in curs de executie71 Revenues associated to the production cost of the work in progress
711711 Venituri aferente costurilor stocurilor de produse711 Revenues associated with the costs of the completed production
712712 Venituri aferente costurilor serviciilor in curs de executie712 Revenues associated with the cost of services in progress
7272 Venituri din productia de imobilizari72 Own work capitalised
721721 Venituri din productia de imobilizari necorporale721 Capitalised costs of intangible non-current assets
722722 Venituri din productia de imobilizari corporale722 Capitalised costs of tangible non-current assets
725725 Venituri din productia de investitii imobiliare725 Capitalised costs of investmet property
7474 Venituri din subventii de exploatare74 Subsidies for operating activities
741741 Venituri din subventii de exploatare741 Subsidies for operating activities
74117411 Venituri din subventii de exploatare aferente cifrei de afaceri207411 Subsidies related to the turnover20
74127412 Venituri din subventii de exploatare pentru materii prime si materiale7412 Subsidies for raw materials and consumables
74137413 Venituri din subventii de exploatare pentru alte cheltuieli externe7413 Subsidies for other external costs
74147414 Venituri din subventii de exploatare pentru plata personalului7414 Subsidies for wages and salaries
74157415 Venituri din subventii de exploatare pentru asigurari si protectie sociala7415 Subsidies for social security contributions
74167416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare7416 Subsidies for other operating expenses
74177417 Venituri din subventii de exploatare in caz de calamitati si alte evenimente similare7417 Subsidies for natural disasters and other similar events
74187418 Venituri din subventii de exploatare pentru dobanda datorata7418 Subsidies related to interest payable
74197419 Venituri din subventii de exploatare aferente altor venituri7419 Subsidies related to other income
7575 Alte venituri din exploatare75 Other operating revenues
751751 Venituri din operatiuni de fiducie751 Revenues from fiduciary operations
75117511 Venituri ocazionate de constituirea fiduciei7511 Revenues arising from setting of the fiduciary agreement
75127512 Venituri din derularea operatiunilor de fiducie7512 Revenues from fiduciary operations
75137513 Venituri din lichidarea operatiunilor de fiducie7513 Revenues arising from legal fiduciary liquidating operations
754754 Venituri din creante reactivate si debitori diversi754 Bad debts written off and subsequently collected
755755 Venituri din reevaluarea imobilizarilor corporale755 Revenues from revaluation of tangible assets
758758 Alte venituri din exploatare758 Other operating revenues
75817581 Venituri din despagubiri, amenzi si penalitati7581 Compensations, fines and penalties
75827582 Venituri din donatii primite7582 Gifts and subsidies received
75837583 Venituri din vanzarea activelor si alte operatiuni de capital7583 Proceeds from disposal of assets and other capital transactions
75847584 Venituri din subventii pentru investitii7584 Amortisation of investment subsidies
7586 7586 Venituri reprezentand transferuri cuvenite in baza unor acte normative speciale7586 Revenues representing due transfers based on special normative acts
75887588 Alte venituri din exploatare7588 Other operating revenues
7676 Venituri financiare76 Financial revenues
761761 Venituri din imobilizari financiare761 Revenues from long term financial investments
76117611 Venituri din actiuni detinute la entitatile afiliate7611 Revenues from shares in affiliated entities
76127612 Venituri din actiuni detinute la entitati asociate7612 Revenues from shares on associated entities
76137613 Venituri din actiuni detinute la entitati controlate in comun7613 Revenues from shares on jointly controlled entities
76157615 Venituri din alte imobilizari financiare7615 Revenues from other long term financial assets
762762 Venituri din investitii financiare pe termen scurt762 Revenues from short term financial investments
764764 Venituri din investitii financiare cedate764 Revenues on disposal of financial investments
76417641 Venituri din imobilizari financiare cedate7641 Revenues on disposal of long term financial investments
76427642 Castiguri din investitii pe termen scurt cedate7642 Gains on disposal of short term financial investments
765765 Venituri din diferente de curs valutar765 Foreign exchange gains
76517651 Diferente favorabile de curs valutar legate de elementele monetare exprimate in valuta7651 Foreign exchange gains related to monetary items denominated in a foreign currency
76527652 Diferente favorabile de curs valutar din evaluarea elementelor monetare care fac parte din investitia neta intr-o entitate straina7652 Foreign exchange gains from measuring of monetary items as part of a net investment in a foreign entity
766766 Venituri din dobanzi766 Interest income
767767 Venituri din sconturi obtinute767 Discounts received
768768 Alte venituri financiare768 Other financial revenues
7878 Venituri din provizioane, amortizari si ajustari pentru depreciere sau pierdere de valoare78 Write back of provisions, amortization and adjustments for depreciation or impairment losses
781781 Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare781 Write back of provisions and adjustments for operating impairment losses
78127812 Venituri din provizioane7812 Write back of provisions
78137813 Venituri din ajustari pentru deprecierea imobilizarilor7813 Reversal of impairment losses on non-current assets
78147814 Venituri din ajustari pentru deprecierea activelor circulante7814 Reversal of write-down of current assets
78157815 Venituri din fondul comercial negativ7815 Revenues from negative goodwill
78187818 Venituri din ajustari pentru deprecierea creantelor reprezentand avansuri acordate furnizorilor 7818 Revenue from adjustments for impairment of receivables representing advances to suppliers
786786 Venituri financiare din amortizari si ajustari pentru pierdere de valoare786 Reversal of adjustments for amortization and impairment losses
78637863 Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare7863 Reversal of impairment losses on financial non-current assets
78647864 Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante7864 Reversal of write-down of financial current assets
78657865 Venituri financiare din amortizarea diferentelor aferente titlurilor de stat7865 Financial income from amortization of differences related to government securities
7979 Venituri din impozitul pe profit79 Income from the profit tax
794794 Venituri din impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit794 Income from the profit tax resulting from the settlements within the fiscal group in the field of profit tax
8Clasa 8 - Conturi specialeClass 8 - Special accounts
8080 Conturi in afara bilantului80 Off-balance sheet accounts
801801 Angajamente acordate801 Commitments
80118011 Giruri si garantii acordate8011 Guarantees and endorsements
80188018 Alte angajamente acordate8018 Other commitments
802802 Angajamente primite802 Commitments received
80218021 Giruri si garantii primite8021 Guarantees and endorsements
80288028 Alte angajamente primite8028 Other commitments received
803803 Alte conturi in afara bilantului803 Other off-balance sheet accounts
80318031 Imobilizari corporale luate cu chirie8031 Leased tangible assets
80328032 Valori materiale primite spre prelucrare sau reparare8032 Assets held for processing or repair
80338033 Valori materiale primite in pastrare sau custodie8033 Assets held in custody
80348034 Debitori scosi din activ, urmariti in continuare8034 Receivables written off but still followed up
80358035 Stocuri de natura obiectelor de inventar date in folosinta8035 Inventory under the form of used small inventory
80368036 Redevente, locatii de gestiune, chirii si alte datorii asimilate8036 Royalties, rents and similar debts
80378037 Efecte scontate neajunse la scadenta8037 Bills of exchange discounted before maturity
80388038 Bunuri primite in administrare, concesiune si cu chirie8038 Patrimony received for administration, concession and rented
80398039 Alte valori in afara bilantului8039 Other off-balance sheet items
804804 Certificate verzi804 Green certificates
805805 Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta805 Interest for the leasing and other assimilated contracts not held till maturity
80518051 Dobanzi de platit8051 Interest payable
80528052 Dobanzi de incasat8052 Interest receivable
806806 Certificate de emisii de gaze cu efect de sera806 Certificates for green house gases emissions
807807 Active contingente807 Contingent assets
808808 Datorii contingente808 Contingent liabilities
809809 Creante preluate prin cesionare809 Assignment of receivables
8989 Bilant89 Balance sheet
891891 Bilant de deschidere891 Opening balance sheet
892892 Bilant de inchidere892 Closing balance sheet
9Clasa 9 - Conturi de gestiuneClass 9 - Management accounts
9090 Decontari interne90 Internal transactions
901901 Decontari interne privind cheltuielile901 Internal transactions relating to expenses
902902 Decontari interne privind productia obtinuta902 Internal transactions related to costs of conversion
903903 Decontari interne privind diferentele de pret903 Internal transactions relating to price differences
9292 Conturi de calculatie92 Cost accounts
921921 Cheltuielile activitatii de baza921 Costs related to the core business
922922 Cheltuielile activitatilor auxiliare922 Costs related to auxiliary activities
923923 Cheltuieli indirecte de productie923 Production overheads
924924 Cheltuieli generale de administratie924 Administrative overheads
925925 Cheltuieli de desfacere925 Distribution costs
9393 Costul productiei93 Production cost
931931 Costul productiei obtinute931 Cost of output
933933 Costul productiei in curs de executie933 Cost of work in progress

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