Plan Conturi Societati Comerciale SAFT

28 iulie 2023
SAF-T
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CONT

DENUMIRE

ENGLISH

1	Clasa 1 - Conturi de capitaluri	Class 1 - Capital accounts
10	10 Capital si rezerve	10 Capital and reserves
101	101 Capital	101 Capital
1011	1011 Capital subscris nevarsat	1011 Subscribed capital not paid
1012	1012 Capital subscris varsat	1012 Subscribed capital paid
1015	1015 Patrimoniul regiei	1015 Patrimony (autonomous public sector entities)
1016	1016 Patrimoniul public	1016 Public patrimony
1017	1017 Patrimoniul privat	1017 Private patrimony
1018	1018 Patrimoniul institutelor nationale de cercetare-dezvoltare	1018 National institutes of research and development patrimony
103	103 Alte elemente de capitaluri proprii	103 Other components of equity
1031	1031 Beneficii acordate angajatilor sub forma instrumentelor de capitaluri proprii	1031 Benefits granted to employees as equity instruments
1033	1033 Diferente de curs valutar in relatie cu investitia neta intr-o entitate straina	1033 Foreign exchange differences related to a net investment in a foreign operation
1038	1038 Diferente din modificarea valorii juste a activelor financiare disponibile in vederea vanzarii si alte elemente de capitaluri proprii	1038 Differences from changes in the fair value of available-for-sale financial assets and other equity elements
104	104 Prime de capital	104 Premium related to capital
1041	1041 Prime de emisiune	1041 Share premium
1042	1042 Prime de fuziune/divizare	1042 Merger premium
1043	1043 Prime de aport	1043 Share premium contribution in kind
1044	1044 Prime de conversie a obligatiunilor in actiuni	1044 Debenture conversion premium
105	105 Rezerve din reevaluare	105 Revaluation reserve
106	106 Rezerve	106 Reserves
1061	1061 Rezerve legale	1061 Legal reserve
1063	1063 Rezerve statutare sau contractuale	1063 Statutory or contractual capital reserve
1068	1068 Alte rezerve	1068 Other reserves
107	107 Diferente de curs valutar din conversie	107 Foreign exchange differences on translation
108	108 Interese care nu controleaza	108 Non-controlling interests8
1081	1081 Interese care nu controleaza - rezultatul exercitiului financiar	1081 Non-controlling interests - profit (loss) for the period
1082	1082 Interese care nu controleaza - alte capitaluri proprii	1082 Non-controlling interests - other own capital
109	109 Actiuni proprii	109 Own shares
1091	1091 Actiuni proprii detinute pe termen scurt	1091 Short-term own shares
1092	1092 Actiuni proprii detinute pe termen lung	1092 Long-term own shares
1095	1095 Actiuni proprii reprezentand titluri detinute de societatea absorbita la societatea absorbanta	1095 Shares of the absorbing entity owned by the entity absorbed
11	11 Rezultatul reportat	11 Retained earnings
117	117 Rezultatul reportat	117 Retained earnings
1171	1171 Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita	1171 Profit/loss carried forward
1172	1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai putin IAS 299	1172 Retained earnings due to the adoption of IAS for the first time, with the exception of IAS 299
1173	1173 Rezultatul reportat provenit din modificarile politicilor contabile	1173 Retained earnings resulting from changes in accounting policies
1174	1174 Rezultatul reportat provenit din corectarea erorilor contabile	1174 Retained earnings resulting from the correction of accounting errors
1175	1175 Rezultatul reportat reprezentand surplusul realizat din rezerve din reevaluare	1175 Retained earnings representing the realized revaluation reserve surplus
1176	1176 Rezultatul reportat provenit din trecerea la aplicarea reglementarilor contabile conforme cu directivele europene	1176 Retained earnings arising from the transition to accounting regulations conforming to European Directives
12	12 Rezultatul exercitiului financiar	12 Profit (loss) for the period
121	121 Profit sau pierdere	121 Profit (loss) for the period
129	129 Repartizarea profitului	129 Profit appropriation
14	14 Castiguri sau pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii	14 Gains or losses in respect of issuance, redemption, sale, free transfer or cancellation of own equity instruments
141	141 Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii	141 Gains in respect of sales or cancellation of own equity instruments
1411	1411 Castiguri legate de vanzarea instrumentelor de capitaluri proprii	1411 Gains in respect of sales of own equity instruments
1412	1412 Castiguri legate de anularea instrumentelor de capitaluri proprii	1412 Gains in respect of cancellation of own equity instruments
149	149 Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii	149 Losses in respect of issuance, redemption, sale, free transfer or cancellation of own equity instruments
1491	1491 Pierderi rezultate din vanzarea instrumentelor de capitaluri proprii	1491 Losses in respect of sales from own equity instruments
1495	1495 Pierderi rezultate din reorganizari, care sunt determinate de anularea titlurilor detinute	1495 Losses arising from reorganizations, caused by cancellation of equity instruments held
1498	1498 Alte pierderi legate de instrumentele de capitaluri proprii	1498 Other losses from own equity instruments
15	15 Provizioane	15 Provisions
151	151 Provizioane	151 Provisions
1511	1511 Provizioane pentru litigii	1511 Provisions for litigation
1512	1512 Provizioane pentru garantii acordate clientilor	1512 Provisions for guarantees to customers
1513	1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare legate de acestea	1513 Provisions for the decommissioning of tangible non-current assets and other similar actions
1514	1514 Provizioane pentru restructurare	1514 Provisions for restructuring costs
1515	1515 Provizioane pentru pensii si obligatii similare	1515 Provisions for pensions and similar obligations
1516	1516 Provizioane pentru impozite	1516 Provisions for taxes
1517	1517 Provizioane pentru terminarea contractului de munca	1517 Provisions for termination of employment contract
1518	1518 Alte provizioane	1518 Other provisions
16	16 imprumuturi si datorii asimilate	16 Loans and similar debts
161	161 imprumuturi din emisiuni de obligatiuni	161 Debenture loans
1614	1614 imprumuturi externe din emisiuni de obligatiuni garantate de stat	1614 Foreign debenture loans guaranteed by the State
1615	1615 imprumuturi externe din emisiuni de obligatiuni garantate de banci	1615 Foreign debenture loans guaranteed by banks
1617	1617 imprumuturi interne din emisiuni de obligatiuni garantate de stat	1617 Domestic debenture loans guaranteed by the State
1618	1618 Alte imprumuturi din emisiuni de obligatiuni	1618 Other debenture loans
162	162 Credite bancare pe termen lung	162 Long-term bank loans
1621	1621 Credite bancare pe termen lung	1621 Long-term bank loans
1622	1622 Credite bancare pe termen lung nerambursate la scadenta	1622 Long-term bank loans in arrears
1623	1623 Credite externe guvernamentale	1623 Foreign Government loans
1624	1624 Credite bancare externe garantate de stat	1624 Foreign loans guaranteed by the State
1625	1625 Credite bancare externe garantate de banci	1625 Foreign loans guaranteed by banks
1626	1626 Credite de la trezoreria statului	1626 State Treasury loans
1627	1627 Credite bancare interne garantate de stat	1627 Domestic loans guaranteed by the State
166	166 Datorii care privesc imobilizarile financiare	166 Debts relating to financial assets
1661	1661 Datorii fata de entitatile afiliate	1661 Debts towards affiliated entities
1663	1663 Datorii fata de entitatile asociate si entitatile controlate in comun	1663 Debts towards associates and jointly controlled entities
167	167 Alte imprumuturi si datorii asimilate	167 Other loans and similar debts
168	168 Dobanzi aferente imprumuturilor si datoriilor asimilate	168 Accrued interest on loans and similar debts
1681	1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni	1681 Accrued interest on debenture loans
1682	1682 Dobanzi aferente creditelor bancare pe termen lung	1682 Accrued interest on long-term bank loans
1685	1685 Dobanzi aferente datoriilor fata de entitatile afiliate	1685 Accrued interest on debts towards affiliated entities
1686	1686 Dobanzi aferente datoriilor fata de entitatile asociate si entitatile controlate in comun	1686 Accrued interest on debts towards associates and jointly controlled entities
1687	1687 Dobanzi aferente altor imprumuturi si datorii asimilate	1687 Accrued interest on other loans and similar debts
169	169 Prime privind rambursarea obliga-iunilor si a altor datorii	169 Premiums for reimbursement of bonds and other debts
1691	1691 Prime privind rambursarea obligatiunilor	1691 Premium from reimbursement of bonds
1692	1692 Prime privind rambursarea altor datorii	1692 Premium from reimbursement of other debts
2	Clasa 2 - Conturi de imobilizari	Class 2 - Non-current assets
20	20 Imobilizari necorporale	20 Intangible assets
201	201 Cheltuieli de constituire	201 Set-up costs
203	203 Cheltuieli de dezvoltare	203 Development costs
205	205 Concesiuni, brevete, licente, marci comerciale, drepturi si active similare	205 Concessions, patents, licences, trademarks and similar rights and assets
206	206 Active necorporale de explorare si evaluare a resurselor minerale	206 Intangible assets related to exploration for and evaluation of mineral resources
207	207 Fond comercial	207 Goodwill
2071	2071 Fond comercial pozitiv	2071 Positive goodwill
2075	2075 Fond comercial negativ	2075 Gain on a bargain purchase
208	208 Alte imobilizari necorporale	208 Other intangible assets
21	21 Imobilizari corporale	21 Tangible assets
211	211 Terenuri si amenajari de terenuri	211 Freehold land and land improvements
2111	2111 Terenuri	2111 Freehold land
2112	2112 Amenajari de terenuri	2112 Land improvements
212	212 Constructii	212 Buildings
213	213 Instalatii tehnice si mijloace de transport	213 Plant, machinery and motor vehicles
2131	2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru)	2131 Plant and machinery
2132	2132 Aparate si instalatii de masurare, control si reglare	2132 Measurement, control and adjustment devices
2133	2133 Mijloace de transport	2133 Motor vehicles
214	214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale	214 Fixtures and fittings
215	215 Investitii imobiliare	215 Investment property
216	216 Active corporale de explorare si evaluare a resurselor minerale	216 Tangible assets related to exploration for and evaluation of mineral resources
217	217 Active biologice productive	217 Bearer biological assets
22	22 Imobilizari corporale in curs de aprovizionare	22 Tangible assets in transit
223	223 Instala-ii tehnice si mijloace de transport in curs de aprovizionare	223 Plant, machinery and motor vehicles in transit
224	224 Mobilier, aparatura birotica, echipamente de protec-ie a valorilor umane si materiale si alte active corporale in curs de aprovizionare	224 Fixtures and fittings in transit
227	227 Active biologice productive in curs de aprovizionare	227 Bearer biological assets in transit
23	23 Imobilizari in curs	23 Non-current assets in progress
231	231 Imobilizari corporale in curs de executie	231 Tangible assets in progress
235	235 Investitii imobiliare in curs de executie	235 Investment property in progress
26	26 Imobilizari financiare	26 Financial assets
261	261 Actiuni detinute la entitatile afiliate	261 Shares in affiliated entities
262	262 Actiuni detinute la entitati asociate	262 Shares in associates
263	263 Actiuni detinute la entitati controlate in comun	263 Shares in jointly controlled entities
264	264 Titluri puse in echivalenta	264 Investments accounted for using the equity method
265	265 Alte titluri imobilizate	265 Other long term investments
266	266 Certificate verzi amanate	266 Deferred green certificates
267	267 Creante imobilizate	267 Long term receivables
2671	2671 Sume de incasat de la entitatile afiliate	2671 Amounts to be collected from affiliated entities
2672	2672 Dobanda aferenta sumelor de incasat de la entitatile afiliate	2672 Accrued interest on amounts to be collected from affiliated entities
2673	2673 Creante fata de entitatile asociate si entitatile controlate in comun	2673 Receivables from associated and jointly controlled entities
2674	2674 Dobanda aferenta creantelor fata de entitatile asociate si entitatile controlate in comun	2674 Accrued interest on receivables from associated and jointly controlled entities
2675	2675 imprumuturi acordate pe termen lung	2675 Long term loans
2676	2676 Dobanda aferenta imprumuturilor acordate pe termen lung	2676 Accrued interest on long term loans
2677	2677 Obligatiuni achizitionate cu ocazia emisiunilor efectuate de ter-i	2677 Bonds acquired on third party issuances
2678	2678 Alte creante imobilizate	2678 Other long term receivables
2679	2679 Dobanzi aferente altor creante imobilizate	2679 Accrued interest on other long term receivables
269	269 Varsaminte de efectuat pentru imobilizari financiare	269 Amounts payable in relation with financial non-current assets
2691	2691 Varsaminte de efectuat privind actiunile detinute la entitatile afiliate	2691 Amounts payable in relation with investments in affiliated entities
2692	2692 Varsaminte de efectuat privind actiunile detinute la entitati asociate	2692 Amounts payable in relation with investments in associated entities
2693	2693 Varsaminte de efectuat privind actiunile detinute la entitati controlate in comun	2693 Amounts payable in relation with investments in jointly controlled entities
2695	2695 Varsaminte de efectuat pentru alte imobilizari financiare	2695 Amounts payable in relation with other financial assets
28	28 Amortizari privind imobilizarile	28 Depreciation of non-current assets
280	280 Amortizari privind imobilizarile necorporale	280 Amortization of intangible assets
2801	2801 Amortizarea cheltuielilor de constituire	2801 Amortization of set-up costs
2803	2803 Amortizarea cheltuielilor de dezvoltare	2803 Amortization of development costs
2805	2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare	2805 Amortization of concessions, patents, licences, trademarks and similar rights and assets
2806	2806 Amortizarea activelor necorporale de explorare si evaluare a resurselor minerale	2806 Amortization of intangible assets related to exploration and evaluation of mineral resources
2807	2807 Amortizarea fondului comercial	2807 Amortization of goodwill
2808	2808 Amortizarea altor imobilizari necorporale	2808 Amortization of other intangible assets
281	281 Amortizari privind imobilizarile corporale	281 Depreciation of tangible assets
2811	2811 Amortizarea amenajarilor de terenuri	2811 Depreciation of land improvements
2812	2812 Amortizarea constructiilor	2812 Depreciation of buildings
2813	2813 Amortizarea instalatiilor si mijloacelor de transport	2813 Depreciation of plant, machinery and motor vehicles
2814	2814 Amortizarea altor imobilizari corporale	2814 Depreciation of other tangible assets
2815	2815 Amortizarea investitiilor imobiliare	2815 Depreciation of investment property
2816	2816 Amortizarea activelor corporale de explorare si evaluare a resurselor minerale	2816 Depreciation of tangible assets related to exploration for and evaluation of mineral resources
2817	2817 Amortizarea activelor biologice productive	2817 Depreciation of bearer biological assets
29	29 Ajustari pentru deprecierea sau pierderea de valoare a imobilizarilor	29 Impairment of non-current assets
290	290 Ajustari pentru deprecierea imobilizarilor necorporale	290 Impairment of intangible assets
2903	2903 Ajustari pentru deprecierea cheltuielilor de dezvoltare	2903 Impairment of development costs
2905	2905 Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare	2905 Impairment of concessions, patents, licences, trademarks and similar rights and assets
2906	2906 Ajustari pentru deprecierea activelor necorporale de explorare si evaluare a resurselor minerale	2906 Impaiment of intangible assets related to exploration for and evaluation of mineral resources
2908	2908 Ajustari pentru deprecierea altor imobilizari necorporale	2908 Impairment of other intangible assets
291	291 Ajustari pentru deprecierea imobilizarilor corporale	291 Impairment of tangible assets
2911	2911 Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri	2911 Impairment of land and land improvements
2912	2912 Ajustari pentru deprecierea constructiilor	2912 Impairment of buildings
2913	2913 Ajustari pentru deprecierea instalatiilor si mijloacelor de transport	2913 Impairment of plant, machinery and motor vehicles
2914	2914 Ajustari pentru deprecierea altor imobilizari corporale	2914 Impairment of other tangible assets
2915	2915 Ajustari pentru deprecierea investitiilor imobiliare	2915 Impairment of investment property
2916	2916 Ajustari pentru deprecierea activelor corporale de explorare si evaluare a resurselor minerale	2916 Impaiment of tangible assets related to exploration for and evaluation of mineral resources
2917	2917 Ajustari pentru deprecierea activelor biologice productive	2917 Impairment of bearer biological assets
293	293 Ajustari pentru deprecierea imobilizarilor in curs de execu-ie	293 Impairment of non-current assets in progress
2931	2931 Ajustari pentru deprecierea imobilizarilor corporale in curs de executie	2931 Impairment of tangible assets in progress
2935	2935 Ajustari pentru deprecierea investitiilor imobiliare in curs de executie	2935 Impairment of investment property in progress
296	296 Ajustari pentru pierderea de valoare a imobilizarilor financiare	296 Impairment of financial assets
2961	2961 Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate	2961 Impairment of investments in affiliated entities
2962	2962 Ajustari pentru pierderea de valoare a actiunilor detinute la entitati asociate si entitati controlate in comun	2962 Impairment of investment in associated and jointly controlled entities
2963	2963 Ajustari pentru pierderea de valoare a altor titluri imobilizate	2963 Impairment of other long term investments
2964	2964 Ajustari pentru pierderea de valoare a sumelor de incasat de la entitatile afiliate	2964 Impairment of amounts to be collected from affiliated entities
2965	2965 Ajustari pentru pierderea de valoare a creantelor fata de entitatile asociate si entitatile controlate in comun	2965 Impairment of receivables in relation with associated and jointly controlled entities
2966	2966 Ajustari pentru pierderea de valoare a imprumuturilor acordate pe termen lung	2966 Impairment of long term loans
2968	2968 Ajustari pentru pierderea de valoare a altor creante imobilizate	2968 Impairment of other receivables
3	Clasa 3 - Conturi de stocuri si productie in curs de executie	Class 3 - Inventories and work in progress
30	30 Stocuri de materii prime si materiale	30 Raw materials and consumables
301	301 Materii prime	301 Raw materials
302	302 Materiale consumabile	302 Consumables
3021	3021 Materiale auxiliare	3021 Auxiliary materials
3022	3022 Combustibili	3022 Fuel
3023	3023 Materiale pentru ambalat	3023 Packaging materials
3024	3024 Piese de schimb	3024 Spare parts
3025	3025 Seminte si materiale de plantat	3025 Seeds and sapling
3026	3026 Furaje	3026 Fodder
3028	3028 Alte materiale consumabile	3028 Other consumables
303	303 Materiale de natura obiectelor de inventar	303 Materials in the form of small inventory
308	308 Diferente de pret la materii prime si materiale	308 Price differences on raw materials and consumables
32	32 Stocuri in curs de aprovizionare	32 Inventories in transit
321	321 Materii prime in curs de aprovizionare	321 Raw materials in transit
322	322 Materiale consumabile in curs de aprovizionare	322 Consumables in transit
323	323 Materiale de natura obiectelor de inventar in curs de aprovizionare	323 Materials in the form of small inventory in transit
326	326 Active biologice de natura stocurilor in curs de aprovizionare	326 Biological assets in the form of inventory in transit
327	327 Marfuri in curs de aprovizionare	327 Goods purchased for resale in transit
328	328 Ambalaje in curs de aprovizionare	328 Packaging materials in transit
33	33 Productie in curs de executie	33 Work in progress
331	331 Produse in curs de executie	331 Work in progress
332	332 Servicii in curs de executie	332 Services in progress
34	34 Produse	34 Goods
341	341 Semifabricate	341 Semi-finished goods
345	345 Produse finite	345 Finished goods
346	346 Produse reziduale	346 Residual products
347	347 Produse agricole	347 Agricultural products
348	348 Diferente de pret la produse	348 Price differences on goods
35	35 Stocuri aflate la terti	35 Inventories at third parties
351	351 Materii si materiale aflate la terti	351 Raw materials and consumables at third parties
354	354 Produse aflate la terti	354 Goods at third parties
356	356 Active biologice de natura stocurilor aflate la terti	356 Biological assets in the form of inventory at third parties
357	357 Marfuri aflate la terti	357 Goods for resale at third parties
358	358 Ambalaje aflate la terti	358 Packaging materials at third parties
36	36 Active biologice de natura stocurilor	36 Biological assets in the form of inventory
361	361 Active biologice de natura stocurilor	361 Biological assets in the form of inventory
368	368 Diferente de pret la active biologice de natura stocurilor	368 Price differences on biological assets in the form of inventory
37	37 Marfuri	37 Goods purchased for resale
371	371 Marfuri	371 Goods purchased for resale
378	378 Diferente de pret la marfuri	378 Price differences on goods purchased for resale
38	38 Ambalaje	38 Packaging
381	381 Ambalaje	381 Packaging materials
388	388 Diferente de pret la ambalaje	388 Price differences on packaging
39	39 Ajustari pentru deprecierea stocurilor si productiei in curs de executie	39 Write-down of inventories and work in progress
391	391 Ajustari pentru deprecierea materiilor prime	391 Write-down of raw materials
392	392 Ajustari pentru deprecierea materialelor	392 Write-down of consumables
3921	3921 Ajustari pentru deprecierea materialelor consumabile	3921 Write-down of consumables
3922	3922 Ajustari pentru deprecierea materialelor de natura obiectelor de inventar	3922 Wrtite-down of materials in the form of small inventory
393	393 Ajustari pentru deprecierea productiei in curs de executie	393 Write-down of work in progress
394	394 Ajustari pentru deprecierea produselor	394 Write-down of goods
3941	3941 Ajustari pentru deprecierea semifabricatelor	3941 Write-down of semi finished goods
3945	3945 Ajustari pentru deprecierea produselor finite	3945 Write-down of finished goods
3946	3946 Ajustari pentru deprecierea produselor reziduale	3946 Write-down of residual products
3947	3947 Ajustari pentru deprecierea produselor agricole	3947 Write-down of agricultural products
395	395 Ajustari pentru deprecierea stocurilor aflate la terti	395 Write-down of inventories held at third parties
3951	3951 Ajustari pentru deprecierea materiilor si materialelor aflate la terti	3951 Write-down of raw materials and consumables at third parties
3952	3952 Ajustari pentru deprecierea semifabricatelor aflate la terti	3952 Write-down of semi finished goods at third parties
3953	3953 Ajustari pentru deprecierea produselor finite aflate la terti	3953 Write-down of finished goods at third parties
3954	3954 Ajustari pentru deprecierea produselor reziduale aflate la terti	3954 Write-down of residual products at third parties
3955	3955 Ajustari pentru deprecierea produselor agricole aflate la terti	3955 Write-down of agricultural products at third parties
3956	3956 Ajustari pentru deprecierea activelor biologice de natura stocurilor aflate la terti	3956 Write-down of biological assets in the form of inventory at third parties
3957	3957 Ajustari pentru deprecierea marfurilor aflate la terti	3957 Write-down of goods for resale at third parties
3958	3958 Ajustari pentru deprecierea ambalajelor aflate la terti	3958 Write-down of packaging materials at third Parties
396	396 Ajustari pentru deprecierea activelor biologice de natura stocurilor	396 Write-down of biological assets in the form of inventory
397	397 Ajustari pentru deprecierea marfurilor	397 Write-down of goods purchased for resale
398	398 Ajustari pentru deprecierea ambalajelor	398 Write-down of packaging materials
4	Clasa 4 - Conturi de terti	Class 4 - Third party accounts
40	40 Furnizori si conturi asimilate	40 Suppliers and similar accounts
401	401 Furnizori	401 Suppliers
403	403 Efecte de platit	403 Bills of exchange payable
404	404 Furnizori de imobilizari	404 Suppliers of non-current assets
405	405 Efecte de platit pentru imobilizari	405 Bills of exchange payable to suppliers of non-current assets
408	408 Furnizori - facturi nesosite	408 Suppliers - invoices to be received
409	409 Furnizori - debitori	409 Advance payments to suppliers
4091	4091 Furnizori-debitori pentru cumparari de bunuri de natura stocurilor	4091 Advance payments to suppliers for the purchase of inventories
4092	4092 Furnizori-debitori pentru prestari de servicii	4092 Advance payments to suppliers for the purchase of services
4093	4093 Avansuri acordate pentru imobilizari corporale	4093 Advance payments for the purchase of tangible assets
4094	4094 Avansuri acordate pentru imobilizari necorporale	4094 Advance payments for the purchase of intangible assets
41	41 Clienti si conturi asimilate	41 Customers and similar accounts
411	411 Clienti	411 Customers
4111	4111 Clienti	4111 Customers
4118	4118 Clienti incerti sau in litigiu	4118 Doubtful customers or customers involved in litigation
413	413 Efecte de primit de la clienti	413 Bills of exchange receivable
418	418 Clienti - facturi de intocmit	418 Customers - invoices to be issued
419	419 Clienti - creditori	419 Advance payments from customers
42	42 Personal si conturi asimilate	42 Payroll and similar accounts
421	421 Personal - salarii datorate	421 Employees - salaries payable
423	423 Personal - ajutoare materiale datorate	423 Other social benefits granted to employees
424	424 Prime reprezentand participarea personalului la profit14	424 Profit share payable to employees14
425	425 Avansuri acordate personalului	425 Advances to employees
426	426 Drepturi de personal neridicate	426 Employees- rights not claimed
427	427 Retineri din salarii datorate tertilor	427 Retentions from salaries payable to third parties
428	428 Alte datorii si creante in legatura cu personalul	428 Other employee-related debts and claims
4281	4281 Alte datorii in legatura cu personalul	4281 Other employee-related debts
4282	4282 Alte creante in legatura cu personalul	4282 Other employee-related claims
43	43 Asigurari sociale, protectia sociala si conturi asimilate	43 Social security and similar accounts
431	431 Asigurari sociale	431 Social security
4311	4311 Contributia unitatii la asigurarile sociale	4311 Company-s contribution to social security
4312	4312 Contributia personalului la asigurarile sociale	4312 Employees- contribution to pension fund
4313	4313 Contributia angajatorului pentru asigurarile sociale de sanatate	4313 Company-s contribution to health insurance
4314	4314 Contributia angajatilor pentru asigurarile sociale de sanatate	4314 Employees- contribution to health insurance
4315	4315 Contributia de asigurari sociale	4315 Social insurance contribution
4316	4316 Contributia de asigurari sociale de sanatate	4316 Health social insurance contribution
4318	4318 Alte contributii pentru asigurarile sociale de sanatate	4318 Other health social insurance contributions
436	436 Contributia asiguratorie pentru munca	436 Labor asiguratory contribution
437	437 Ajutor de somaj	437 Unemployment fund
4371	4371 Contributia unitatii la fondul de somaj	4371 Company-s contribution to unemployment fund
4372	4372 Contributia personalului la fondul de somaj	4372 Employees- contribution to unemployment fund
438	438 Alte datorii si creante sociale	438 Other personnel-related debts and claims
4381	4381 Alte datorii sociale	4381 Other personnel-related debts
4382	4382 Alte creante sociale	4382 Other personnel-related claims
44	44 Bugetul statului, fonduri speciale si conturi asimilate	44 Amounts payable to the state budget, special funds and similar accounts
441	441 Impozitul pe profit/venit	441 Income tax
4411	4411 Impozitul pe profit	4411 Profit tax
4415	4415 Impozitul specific unor activitati	4415 Specific tax on certain activities
4418	4418 Impozitul pe venit	4418 Income tax
442	442 Taxa pe valoarea adaugata	442 Value added tax
4423	4423 TVA de plata	4423 VAT payable
4424	4424 TVA de recuperat	4424 VAT receivable
4426	4426 TVA deductibila	4426 Input VAT
4427	4427 TVA colectata	4427 Output VAT
4428	4428 TVA neexigibila	4428 VAT under settlement
444	444 Impozitul pe venituri de natura salariilor	444 Tax on salaries
445	445 Subventii	445 Subsidies
4451	4451 Subventii guvernamentale	4451 Government subsidies
4452	4452 imprumuturi nerambursabile cu caracter de subventii	4452 Non-repayable loans in the form of grants
4458	4458 Alte sume primite cu caracter de subventii	4458 Other amounts received as subsidies
446	446 Alte impozite, taxe si varsaminte asimilate	446 Other taxes and similar liabilities
447	447 Fonduri speciale - taxe si varsaminte asimilate	447 Special funds - taxes and similar liabilities
448	448 Alte datorii si creante cu bugetul statului	448 Other debts and claims with the Treasury
4481	4481 Alte datorii fata de bugetul statului	4481 Other debts payable to the Treasury
4482	4482 Alte creante privind bugetul statului	4482 Other claims receivable from the Treasury
45	45 Grup si actionari / asociati	45 Group and shareholders / associates
451	451 Decontari intre entitatile afiliate	451 Settlement between affiliated entities
4511	4511 Decontari intre entitatile afiliate	4511 Settlement between affiliated entities
4518	4518 Dobanzi aferente decontarilor intre entitatile afiliate	4518 Accrued interest for settlement between affiliated entities
453	453 Decontari cu entita-ile asociate si entita-ile controlate in comun	453 Settlement between associated and jointly controlled entities
4531	4531 Decontari cu entita-ile asociate si entita-ile controlate	4531 Settlement between associated and jointly controlled entities
4538	4538 Dobanzi aferente decontarilor cu entita-ile asociate si entita-ile controlate in comun	4538 Accrued interest for settlement between associated and jointly controlled entities
455	455 Sume datorate actionarilor/asociatilor	455 Amounts owed to shareholders
4551	4551 Actionari/asociati - conturi curente	4551 Shareholders / associates - current accounts
4558	4558 Actionari/asociati - dobanzi la conturi curente	4558 Accrued interest on shareholders- - current accounts
456	456 Decontari cu actionarii/asociatii privind capitalul	456 Transactions with shareholders / associates related to capital
457	457 Dividende de plata	457 Dividends payable
458	458 Decontari din operatii in participatie	458 Transactions related to joint operations
4581	4581 Decontari din operatii in participatie - pasiv	4581 Transactions related to joint operations - liability
4582	4582 Decontari din operatii in participatie - activ	4582 Transactions related to joint operations - asset
46	46 Debitori si creditori diversi	46 Sundry debtors and creditors
461	461 Debitori diversi	461 Sundry debtors
462	462 Creditori diversi	462 Sundry creditors
463	463 Creante reprezentand dividende repartizate in cursul exercitiului financiar	463 Receivables representing dividends distributed during the financial year
466	466 Decontari din operatiuni de fiducie	466 Settlements from fiduciary operations
4661	4661 Datorii din operatiuni de fiducie	4661 Debts from fiduciary operations
4662	4662 Creante din operatiuni de fiducie	4662 Receivables from fiduciary operations
467	467 Datorii aferente distribuirior interimare de dividende	467 Debts related to dividend interim distribution
47	47 Conturi de subventii, regularizare si asimilate	47 Accruals, subsidies and similar accounts
471	471 Cheltuieli inregistrate in avans	471 Deferred expenses
472	472 Venituri inregistrate in avans	472 Deferred income
473	473 Decontari din operatii in curs de clarificare	473 Suspense account
475	475 Subventii pentru investitii	475 Investment subsidies
4751	4751 Subventii guvernamentale pentru investitii	4751 Governmental investment subsidiese
4752	4752 imprumuturi nerambursabile cu caracter de subventii pentru investitii	4752 Non-repayable loans in the form of investment subsidies
4753	4753 Donatii pentru investitii	4753 Investment donations
4754	4754 Plusuri de inventar de natura imobilizarilor	4754 Inventory surpluses in the form of non-current assets
4758	4758 Alte sume primite cu caracter de subventii pentru investitii	4758 Other amounts received in the form of investment subsidies
478	478 Venituri in avans aferente activelor primite prin transfer de la clienti	478 Deferred income related to assets received by transfer from customers
48	48 Decontari in cadrul unitatii	48 Internal transactions
481	481 Decontari intre unitate si subunitati	481 Transactions between the entity and sub-units
482	482 Decontari intre subunitati	482 Transactions between sub-units
49	49 Ajustari pentru deprecierea creantelor	49 Allowances for doubtful debts
490	490 Ajustari pentru deprecierea creantelor reprezentand avansuri acordate furnizorilor	490 Allowances for depreciation of the receivables representing advances to suppliers
4901	4901 Ajustari pentru deprecierea creantelor aferente cumpararilor de bunuri de natura stocurilor	4901 Allowances for depreciation of the receivables related to acquistions of inventories
4902	4902 Ajustari pentru deprecierea creantelor aferente prestarilor de servicii	4902 Allowances for depreciation of the receivables related to provisions of services
4903	4903 Ajustari pentru deprecierea creantelor aferente imobilizarilor corporale	4903 Allowances for depreciation of the receivables related to fixed assets
4904	4904 Ajustari pentru deprecierea creantelor aferente imobilizarilor necorporale	4904 Allowances for depreciation of the receivables related to intangible assets
491	491 Ajustari pentru deprecierea creantelor - clienti	491 Allowances for doubtful customers
495	495 Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii	495 Allowances for doubtful debts from group companies and shareholders / associates
496	496 Ajustari pentru deprecierea creantelor - debitori diversi	496 Allowances for doubtful sundry debtors
5	Clasa 5 - Conturi de trezorerie	Class 5 - Treasury accounts
50	50 Investitii pe termen scurt	50 Short term investments
501	501 Actiuni detinute la entitatile afiliate	501 Shares in affiliated entities
505	505 Obligatiuni emise si rascumparate	505 Redeemed debentures
506	506 Obligatiuni	506 Debentures
507	507 Certificate verzi primite	507 Green certificates received
508	508 Alte investitii pe termen scurt si creante asimilate	508 Other short term investments and related receivables
5081	5081 Alte titluri de plasament	5081 Other short term financial investments
5088	5088 Dobanzi la obligatiuni si titluri de plasament	5088 Accrued interest on debentures and short term investments
509	509 Varsaminte de efectuat pentru investitiile pe termen scurt	509 Amounts payable for short term financial investments
5091	5091 Varsaminte de efectuat pentru actiunile detinute la entitatile afiliate	5091 Amounts payable for shares in affiliated entities
5092	5092 Varsaminte de efectuat pentru alte investitii pe termen scurt	5092 Amounts payable for other short term financial investments
51	51 Conturi la banci	51 Bank accounts
511	511 Valori de incasat	511 Outstanding lodgements
5112	5112 Cecuri de incasat	5112 Cheques
5113	5113 Efecte de incasat	5113 Bills of exchange held to maturity
5114	5114 Efecte remise spre scontare	5114 Bills of exchange forwarded for discount
512	512 Conturi curente la banci	512 Cash at bank
5121	5121 Conturi la banci in lei	5121 Cash at bank in lei
5124	5124 Conturi la banci in valuta	5124 Cash at bank in foreign currencies
5125	5125 Sume in curs de decontare	5125 Amounts under settlement
5126	5126 Conturi la banci in lei - TVA defalcat	5126 Cash at bank in lei - VAT paid separately
5127	5127 Conturi la banci in valuta - TVA defalcat	5127 Cash at bank in foreign currency - VAT paid separately
518	518 Dobanzi	518 Interest
5186	5186 Dobanzi de platit	5186 Accrued interest payable
5187	5187 Dobanzi de incasat	5187 Accrued interest receivable
519	519 Credite bancare pe termen scurt	519 Short term bank loans
5191	5191 Credite bancare pe termen scurt	5191 Short term bank loans
5192	5192 Credite bancare pe termen scurt nerambursate la scadenta	5192 Short term bank loans in arrears
5193	5193 Credite externe guvernamentale	5193 Foreign government loans
5194	5194 Credite externe garantate de stat	5194 Foreign loans guaranteed by the State
5195	5195 Credite externe garantate de banci	5195 Foreign loans guaranteed by banks
5196	5196 Credite de la Trezoreria Statului	5196 State Treasury loans
5197	5197 Credite interne garantate de stat	5197 Domestic loans guaranteed by the State
5198	5198 Dobanzi aferente creditelor bancare pe termen scurt	5198 Accrued interest on short term loans
53	53 Casa	53 Petty cash
531	531 Casa	531 Petty cash
5311	5311 Casa in lei	5311 Petty cash in lei
5314	5314 Casa in valuta	5314 Petty cash in foreign currencies
532	532 Alte valori	532 Cash equivalents
5321	5321 Timbre fiscale si postale	5321 Postage and fiscal stamps
5322	5322 Bilete de tratament si odihna	5322 Holiday vouchers
5323	5323 Tichete si bilete de calatorie	5323 Transport tickets
5328	5328 Alte valori	5328 Other cash equivalents
54	54 Acreditive	54 Letters of credit
541	541 Acreditive	541 Letters of credit
5411	5411 Acreditive in lei	5411 Letters of credit in lei
5414	5414 Acreditive in valuta	5414 Letters of credit in foreign currencies
542	542 Avansuri de trezorerie16	542 Cash advances16
58	58 Viramente interne	58 Internal transfers
581	581 Viramente interne	581 Internal transfers
59	59 Ajustari pentru pierderea de valoare a conturilor de trezorerie	59 Impairment of treasury accounts
591	591 Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate	591 Impairment of shares in affiliated entities
595	595 Ajustari pentru pierderea de valoare a obligatiunilor emise si rascumparate	595 Impairment of redeemed debentures
596	596 Ajustari pentru pierderea de valoare a obligatiunilor	596 Impairment of debentures
598	598 Ajustari pentru pierderea de valoare a altor investitii pe termen scurt si creante asimilate	598 Impairment of other short-term financial investments and related receivables
6	Clasa 6 - Conturi de cheltuieli	Class 6 - Expense accounts
60	60 Cheltuieli privind stocurile si alte consumuri	60 Expenses related to inventories and other consumption
601	601 Cheltuieli cu materiile prime	601 Raw materials
602	602 Cheltuieli cu materialele consumabile	602 Consumables
6021	6021 Cheltuieli cu materialele auxiliare	6021 Auxiliary materials
6022	6022 Cheltuieli privind combustibilii	6022 Fuel
6023	6023 Cheltuieli privind materialele pentru ambalat	6023 Packaging materials
6024	6024 Cheltuieli privind piesele de schimb	6024 Spare parts
6025	6025 Cheltuieli privind semintele si materialele de plantat	6025 Seeds and sapling
6026	6026 Cheltuieli privind furajele	6026 Fodder
6028	6028 Cheltuieli privind alte materiale consumabile	6028 Other consumables
603	603 Cheltuieli privind materialele de natura obiectelor de inventar	603 Materials in the form of small inventory
604	604 Cheltuieli privind materialele nestocate	604 Materials not stored
605	605 Cheltuieli privind utilitatile	605 Expenses regarding utilities
6051	6051 Cheltuieli privind consumul de energie	6051 Expenses regarding energy consumption
6052	6052 Cheltuieli privind consumul de apa	6052 Expenses regarding water consumption
6053	6053 Cheltulieli privind consumul de gaze naturale	6053 Washing on the consumption of natural gas
6058	6058 Cheltuieli cu alte utilitati	6058 Expenses with other utilities
606	606 Cheltuieli privind activele biologice de natura stocurilor	606 Losses related to biological assets in the form of inventory
607	607 Cheltuieli privind marfurile	607 Goods for resale
608	608 Cheltuieli privind ambalajele	608 Packaging costs
609	609 Reduceri comerciale primite	609 Trade discounts received
61	61 Cheltuieli cu serviciile executate de terti	61 Third party services
611	611 Cheltuieli cu intretinerea si reparatiile	611 Maintenance and repair expenses
612	612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile	612 Royalties and rental expenses
613	613 Cheltuieli cu primele de asigurare	613 Insurance premiums
614	614 Cheltuieli cu studiile si cercetarile	614 Research expenses
615	615 Cheltuieli cu pregatirea personalului	615 Staff training expenses
62	62 Cheltuieli cu alte servicii executate de terti	62 Other third party services
621	621 Cheltuieli cu colaboratorii	621 Externally contracted manpower
622	622 Cheltuieli privind comisioanele si onorariile	622 Commissions and fees
623	623 Cheltuieli de protocol, reclama si publicitate	623 Entertaining, promotion and advertising
6231	6231 Cheltuieli de protocol	6231 Protocol expenses
6232	6232 Cheltuieli de reclama si publicitate	6232 Advertising and publicity expenses
624	624 Cheltuieli cu transportul de bunuri si personal	624 Transport of goods and personnel
625	625 Cheltuieli cu deplasari, detasari si transferari	625 Travel
626	626 Cheltuieli postale si taxe de telecomunicatii	626 Postage and telecommunications
627	627 Cheltuieli cu serviciile bancare si asimilate	627 Bank commissions and similar charges
628	628 Alte cheltuieli cu serviciile executate de terti	628 Other third party services
63	63 Cheltuieli cu alte impozite, taxe si varsaminte asimilate	63 Other taxes, duties and similar expenses
635	635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate	635 Other taxes, duties and similar expenses
64	64 Cheltuieli cu personalul	64 Personnel expenses
641	641 Cheltuieli cu salariile personalului	641 Salaries
642	642 Cheltuieli cu avantajele in natura si tichetele acordate salariatilor	642 Expenses with benefits in kind and meal tickets
6421	6421 Cheltuieli cu avantajele in natura acordate salariatilor	6421 Expenses with benefits in kind for employees
6422	6422 Cheltuieli cu tichetele acordate salaria-ilor	6422 Expenses with meal tickets granted to employees
643	643 Cheltuieli cu remunerarea in instrumente de capitaluri proprii	643 Expenses with remunerations in the form of own equity instruments
644	644 Cheltuieli cu primele reprezentand participarea personalului la profit	644 Expenses with bonuses for employees from profit
645	645 Cheltuieli privind asigurarile si protectia sociala	645 Social security contributions
6451	6451 Cheltuieli privind contributia unitatii la asigurarile sociale	6451 Expenses with company-s contribution to social security
6452	6452 Cheltuieli privind contributia unitatii pentru ajutorul de somaj	6452 Expenses with company-s contribution to unemployment fund
6453	6453 Cheltuieli privind contributia angajatorului pentru asigurarile sociale de sanatate	6453 Expenses with company-s contribution to health insurance
6455	6455 Cheltuieli privind contributia unitatii la asigurarile de viata	6455 Expenses with company-s contribution to life insurance
6456	6456 Cheltuieli privind contributia unitatii la fondurile de pensii facultative	6456 Expenses with company-s contribution to optional pension funds
6457	6457 Cheltuieli privind contribu-ia societa-ii la primele de asigurare voluntara de sanatate	6457 Expenses with company-s contribution to insurance premiums
6458	6458 Alte cheltuieli privind asigurarile si protec-ia sociala	6458 Other social security and welfare contributions
646	646 Cheltuieli privind contributia asiguratorie pentru munca	646 Expenses regarding asiguratory labor contribution
6461	6461 Cheltuieli privind contributia asiguratorie pentru munca corespunzatoare salariatilor	6461 Expenses regarding asiguratory labor contribution corresponding to employees
6462	6462 Cheltuieli privind contributia asiguratorie pentru munca corespunzatoare altor persoane, decat salariatii	6462 Expenses regarding asiguratory labor contribution corresponding to persons, other than employees
65	65 Alte cheltuieli de exploatare	65 Other operating expenses
651	651 Cheltuieli din operatiuni de fiducie	651 Expenses from fiduciary operations
6511	6511 Cheltuieli ocazionate de constituirea fiduciei	6511 Expenses arising from setting of the fiduciary agreement
6512	6512 Cheltuieli din derularea operatiunilor de fiducie	6512 Expenses from fiduciary operations
6513	6513 Cheltuieli din lichidarea operatiunilor de fiducie	6513 Expenses arising from fiduciary liquidating operations
652	652 Cheltuieli cu protectia mediului inconjurator	652 Expenses with the environment protection
654	654 Pierderi din creante si debitori diversi	654 Bad debts written off
655	655 Cheltuieli din reevaluarea imobilizarilor corporale	655 Expenses from revaluation of tangible assets
658	658 Alte cheltuieli de exploatare	658 Other operating expenses
6581	6581 Despagubiri, amenzi si penalitati	6581 Compensations, fines and penalties
6582	6582 Donatii acordate	6582 Gifts and subsidies granted
6583	6583 Cheltuieli privind activele cedate si alte operatii de capital	6583 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
6586	6586 Cheltuieli reprezentand transferuri si contributii datorate in baza unor acte normative speciale	6586 Expenses with transfers and contributions caused by special laws
6587	6587 Cheltuieli privind calamitatile si alte evenimente similare	6587 Expenses with natural disasters and other similar events
6588	6588 Alte cheltuieli de exploatare	6588 Other operating expenses
66	66 Cheltuieli financiare	66 Financial expenses
663	663 Pierderi din creante legate de participatii	663 Losses on amounts receivable in relation with long term financial investments
664	664 Cheltuieli privind investitiile financiare cedate	664 Losses on disposal of financial investments
6641	6641 Cheltuieli privind imobilizarile financiare cedate	6641 Losses on disposal of long term financial investments
6642	6642 Pierderi din investitiile pe termen scurt cedate	6642 Losses on disposal of short term financial investments
665	665 Cheltuieli din diferente de curs valutar	665 Foreign exchange losses
6651	6651 Diferente nefavorabile de curs valutar legate de elementele monetare exprimate in valuta	6651 Foreign exchange losses related to monetary items denominated in a foreign currency
6652	6652 Diferente nefavorabile de curs valutar din evaluarea elementelor monetare care fac parte din investitia neta intr-o entitate straina	6652 Foreign exchange losses from measuring of monetary items as part of a net investment in a foreign operation
666	666 Cheltuieli privind dobanzile	666 Interest expense
667	667 Cheltuieli privind sconturile acordate	667 Discounts granted
668	668 Alte cheltuieli financiare	668 Other financial expenses
68	68 Cheltuieli cu amortizarile, provizioanele si ajustarile pentru depreciere sau pierdere de valoare	68 Depreciation and provisions; adjustments for impairment losses
681	681 Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere	681 Depreciation and provisions, adjustments for impairment losses - operating expenses
6811	6811 Cheltuieli de exploatare privind amortizarea imobilizarilor	6811 Depreciation of non current assets
6812	6812 Cheltuieli de exploatare privind provizioanele	6812 Provisions
6813	6813 Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor	6813 Impairment losses on non current assets
6814	6814 Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante	6814 Impairment of current assets
6817	6817 Cheltuieli de exploatare privind ajustarile pentru deprecierea fondului comercial	6817 Impairment losses on goodwill
6818	6818 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
686	686 Cheltuieli financiare privind amortizarile, provizioanele si ajustarile pentru pierdere de valoare	686 Impairment losses, write down of financial assets and provisions
6861	6861 Cheltuieli privind actualizarea provizioanelor	6861 Expenses on unwinding of provisions
6863	6863 Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare	6863 Impairment losses on financial non-current assets
6864	6864 Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante	6864 Impairment losses on financial current assets
6865	6865 Cheltuieli financiare privind amortizarea diferentelor aferente titlurilor de stat	6865 Amortisation of differences on government securities
6868	6868 Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor si a altor datorii	6868 Amortisation of premiums of redemption on debentures and other debts
69	69 Cheltuieli cu impozitul pe profit si alte impozite	69 Income tax and other taxes
691	691 Cheltuieli cu impozitul pe profit	691 Income tax
694	694 Cheltuieli cu impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit	694 Profit tax expenses resulting from settlements within the fiscal group in the field of profit tax
695	695 Cheltuieli cu impozitul specific unor activitati	695 Activity-specific tax expenses
698	698 Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus	698 Other taxes not included above
7	Clasa 7 - Conturi de venituri	Class 7 - Revenue accounts
70	70 Cifra de afaceri neta	70 Net turnover
701	701 Venituri din vanzarea produselor finite, produselor agricole si a activelor biologice de natura stocurilor	701 Sales of finished goods, agricultural products and biologicat assets in the form of inventory
7015	7015 Venituri din vanzarea produselor finite	7015 Sales of finished goods
7017	7017 Venituri din vanzarea produselor agricole	7017 Sales of agricultural products
7018	7018 Venituri din vanzarea activelor biologice de natura stocurilor	7018 Sales of biological assets in the form of inventory
702	702 Venituri din vanzarea semifabricatelor	702 Sales of semi-finished goods
703	703 Venituri din vanzarea produselor reziduale	703 Sales of residual products
704	704 Venituri din servicii prestate	704 Services rendered
705	705 Venituri din studii si cercetari	705 Revenues from research studies
706	706 Venituri din redevente, locatii de gestiune si chirii	706 Rental and royalty income
707	707 Venituri din vanzarea marfurilor	707 Sale of goods purchased for resale
708	708 Venituri din activitati diverse	708 Revenues from sundry activities
709	709 Reduceri comerciale acordate	709 Trade discounts offered
71	71 Venituri aferente costului de productie in curs de executie	71 Revenues associated to the production cost of the work in progress
711	711 Venituri aferente costurilor stocurilor de produse	711 Revenues associated with the costs of the completed production
712	712 Venituri aferente costurilor serviciilor in curs de executie	712 Revenues associated with the cost of services in progress
72	72 Venituri din productia de imobilizari	72 Own work capitalised
721	721 Venituri din productia de imobilizari necorporale	721 Capitalised costs of intangible non-current assets
722	722 Venituri din productia de imobilizari corporale	722 Capitalised costs of tangible non-current assets
725	725 Venituri din productia de investitii imobiliare	725 Capitalised costs of investmet property
74	74 Venituri din subventii de exploatare	74 Subsidies for operating activities
741	741 Venituri din subventii de exploatare	741 Subsidies for operating activities
7411	7411 Venituri din subventii de exploatare aferente cifrei de afaceri20	7411 Subsidies related to the turnover20
7412	7412 Venituri din subventii de exploatare pentru materii prime si materiale	7412 Subsidies for raw materials and consumables
7413	7413 Venituri din subventii de exploatare pentru alte cheltuieli externe	7413 Subsidies for other external costs
7414	7414 Venituri din subventii de exploatare pentru plata personalului	7414 Subsidies for wages and salaries
7415	7415 Venituri din subventii de exploatare pentru asigurari si protectie sociala	7415 Subsidies for social security contributions
7416	7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare	7416 Subsidies for other operating expenses
7417	7417 Venituri din subventii de exploatare in caz de calamitati si alte evenimente similare	7417 Subsidies for natural disasters and other similar events
7418	7418 Venituri din subventii de exploatare pentru dobanda datorata	7418 Subsidies related to interest payable
7419	7419 Venituri din subventii de exploatare aferente altor venituri	7419 Subsidies related to other income
75	75 Alte venituri din exploatare	75 Other operating revenues
751	751 Venituri din operatiuni de fiducie	751 Revenues from fiduciary operations
7511	7511 Venituri ocazionate de constituirea fiduciei	7511 Revenues arising from setting of the fiduciary agreement
7512	7512 Venituri din derularea operatiunilor de fiducie	7512 Revenues from fiduciary operations
7513	7513 Venituri din lichidarea operatiunilor de fiducie	7513 Revenues arising from legal fiduciary liquidating operations
754	754 Venituri din creante reactivate si debitori diversi	754 Bad debts written off and subsequently collected
755	755 Venituri din reevaluarea imobilizarilor corporale	755 Revenues from revaluation of tangible assets
758	758 Alte venituri din exploatare	758 Other operating revenues
7581	7581 Venituri din despagubiri, amenzi si penalitati	7581 Compensations, fines and penalties
7582	7582 Venituri din donatii primite	7582 Gifts and subsidies received
7583	7583 Venituri din vanzarea activelor si alte operatiuni de capital	7583 Proceeds from disposal of assets and other capital transactions
7584	7584 Venituri din subventii pentru investitii	7584 Amortisation of investment subsidies
7586	7586 Venituri reprezentand transferuri cuvenite in baza unor acte normative speciale	7586 Revenues representing due transfers based on special normative acts
7588	7588 Alte venituri din exploatare	7588 Other operating revenues
76	76 Venituri financiare	76 Financial revenues
761	761 Venituri din imobilizari financiare	761 Revenues from long term financial investments
7611	7611 Venituri din actiuni detinute la entitatile afiliate	7611 Revenues from shares in affiliated entities
7612	7612 Venituri din actiuni detinute la entitati asociate	7612 Revenues from shares on associated entities
7613	7613 Venituri din actiuni detinute la entitati controlate in comun	7613 Revenues from shares on jointly controlled entities
7615	7615 Venituri din alte imobilizari financiare	7615 Revenues from other long term financial assets
762	762 Venituri din investitii financiare pe termen scurt	762 Revenues from short term financial investments
764	764 Venituri din investitii financiare cedate	764 Revenues on disposal of financial investments
7641	7641 Venituri din imobilizari financiare cedate	7641 Revenues on disposal of long term financial investments
7642	7642 Castiguri din investitii pe termen scurt cedate	7642 Gains on disposal of short term financial investments
765	765 Venituri din diferente de curs valutar	765 Foreign exchange gains
7651	7651 Diferente favorabile de curs valutar legate de elementele monetare exprimate in valuta	7651 Foreign exchange gains related to monetary items denominated in a foreign currency
7652	7652 Diferente favorabile de curs valutar din evaluarea elementelor monetare care fac parte din investitia neta intr-o entitate straina	7652 Foreign exchange gains from measuring of monetary items as part of a net investment in a foreign entity
766	766 Venituri din dobanzi	766 Interest income
767	767 Venituri din sconturi obtinute	767 Discounts received
768	768 Alte venituri financiare	768 Other financial revenues
78	78 Venituri din provizioane, amortizari si ajustari pentru depreciere sau pierdere de valoare	78 Write back of provisions, amortization and adjustments for depreciation or impairment losses
781	781 Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare	781 Write back of provisions and adjustments for operating impairment losses
7812	7812 Venituri din provizioane	7812 Write back of provisions
7813	7813 Venituri din ajustari pentru deprecierea imobilizarilor	7813 Reversal of impairment losses on non-current assets
7814	7814 Venituri din ajustari pentru deprecierea activelor circulante	7814 Reversal of write-down of current assets
7815	7815 Venituri din fondul comercial negativ	7815 Revenues from negative goodwill
7818	7818 Venituri din ajustari pentru deprecierea creantelor reprezentand avansuri acordate furnizorilor	7818 Revenue from adjustments for impairment of receivables representing advances to suppliers
786	786 Venituri financiare din amortizari si ajustari pentru pierdere de valoare	786 Reversal of adjustments for amortization and impairment losses
7863	7863 Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare	7863 Reversal of impairment losses on financial non-current assets
7864	7864 Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante	7864 Reversal of write-down of financial current assets
7865	7865 Venituri financiare din amortizarea diferentelor aferente titlurilor de stat	7865 Financial income from amortization of differences related to government securities
79	79 Venituri din impozitul pe profit	79 Income from the profit tax
794	794 Venituri din impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit	794 Income from the profit tax resulting from the settlements within the fiscal group in the field of profit tax
8	Clasa 8 - Conturi speciale	Class 8 - Special accounts
80	80 Conturi in afara bilantului	80 Off-balance sheet accounts
801	801 Angajamente acordate	801 Commitments
8011	8011 Giruri si garantii acordate	8011 Guarantees and endorsements
8018	8018 Alte angajamente acordate	8018 Other commitments
802	802 Angajamente primite	802 Commitments received
8021	8021 Giruri si garantii primite	8021 Guarantees and endorsements
8028	8028 Alte angajamente primite	8028 Other commitments received
803	803 Alte conturi in afara bilantului	803 Other off-balance sheet accounts
8031	8031 Imobilizari corporale luate cu chirie	8031 Leased tangible assets
8032	8032 Valori materiale primite spre prelucrare sau reparare	8032 Assets held for processing or repair
8033	8033 Valori materiale primite in pastrare sau custodie	8033 Assets held in custody
8034	8034 Debitori scosi din activ, urmariti in continuare	8034 Receivables written off but still followed up
8035	8035 Stocuri de natura obiectelor de inventar date in folosinta	8035 Inventory under the form of used small inventory
8036	8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate	8036 Royalties, rents and similar debts
8037	8037 Efecte scontate neajunse la scadenta	8037 Bills of exchange discounted before maturity
8038	8038 Bunuri primite in administrare, concesiune si cu chirie	8038 Patrimony received for administration, concession and rented
8039	8039 Alte valori in afara bilantului	8039 Other off-balance sheet items
804	804 Certificate verzi	804 Green certificates
805	805 Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta	805 Interest for the leasing and other assimilated contracts not held till maturity
8051	8051 Dobanzi de platit	8051 Interest payable
8052	8052 Dobanzi de incasat	8052 Interest receivable
806	806 Certificate de emisii de gaze cu efect de sera	806 Certificates for green house gases emissions
807	807 Active contingente	807 Contingent assets
808	808 Datorii contingente	808 Contingent liabilities
809	809 Creante preluate prin cesionare	809 Assignment of receivables
89	89 Bilant	89 Balance sheet
891	891 Bilant de deschidere	891 Opening balance sheet
892	892 Bilant de inchidere	892 Closing balance sheet
9	Clasa 9 - Conturi de gestiune	Class 9 - Management accounts
90	90 Decontari interne	90 Internal transactions
901	901 Decontari interne privind cheltuielile	901 Internal transactions relating to expenses
902	902 Decontari interne privind productia obtinuta	902 Internal transactions related to costs of conversion
903	903 Decontari interne privind diferentele de pret	903 Internal transactions relating to price differences
92	92 Conturi de calculatie	92 Cost accounts
921	921 Cheltuielile activitatii de baza	921 Costs related to the core business
922	922 Cheltuielile activitatilor auxiliare	922 Costs related to auxiliary activities
923	923 Cheltuieli indirecte de productie	923 Production overheads
924	924 Cheltuieli generale de administratie	924 Administrative overheads
925	925 Cheltuieli de desfacere	925 Distribution costs
93	93 Costul productiei	93 Production cost
931	931 Costul productiei obtinute	931 Cost of output
933	933 Costul productiei in curs de executie	933 Cost of work in progress