PLAN DE CON PLAN CONTUR TURII ÎN CON CONFOR FORMIT MITA ATE CU IFRS
CLASA 1 – CON CLA ONT TUR URII DE CAPI PIT TALU LURI RI ŞI PROVIZIOANE 10. CAPITAL ŞI REZERVE 101. Capital 1011. Capital subscris !"#rsat $P% 101&. Capital subscris "#rsat $P% 10&. El!'!t! asi'ilat! capitalului 10&(. Patri')iul public1 $P% 1 Ac!st c)t 'ai apar! *)ar la !tit#+il! car! u au ,iali-at pr)c!*uril! l!al! *! tras,!r al buuril)r *! atura patri')iului public. & / ac!st c)t s! !"i*!+ia-# ac+iuil! car! *i puct *! "!*!r! al IAS & r!pr!-it# *at)rii ,iaciar!. Ac!st c!st c)t c)t r!,l r!,l!c !ct# t# *i,! *i,!r! r!+ +!l !l!! *! curs curs "alu "aluta tar r r!cu)scut! r!cu)scut! ii+ial 2 alt! !l!'!t! al! r!-ultatului l)bal 3i r!clas r!clasi,i i,ica cat! t! *i capit capitalu aluri ri pr)pr pr)prii ii 2 r!-ult r!-ultatu atull p!ri)a*!i p!ri)a*!i la c!*ar!a i"!sti+i!i !t! !t! p)tri"it IAS IAS &1. 10&4. Capital subscris r!pr!-!t5* *at)rii ,iaciar!& $P% 10&6. A7ust#ri al! capitalului s)cial $A8P% 10. Alt! !l!'!t! *! capitaluri pr)prii 101 10 1.. 9! 9!! !,i ,ici ciii ac ac)r )r*a *at! t! a aa a7a 7a+i +il) l)rr su subb ,) ,)r' r'aa istru'!t!l)r istru'! t!l)r *! capitaluri pr)prii $P% 10&. C)'p)!ta *! capitaluri pr)prii a istru'!t!l)r ,iaciar! c)'pus! $P% 10. Di,!r!+! *! curs "alutar 2 r!la+i! cu i"!sti+ia !t# 2tr:) )p!ra+iu! *i str#i#tat! $A8P% 10;. I'p)-it p! pr),it cur!t 3i i'p)-it p! pr),it a'5at r!cu)scut! p! s!a'a capitaluril)r pr)prii $A8P% 10<. Di,!r!+! *i ')*i,icar!a "al)rii 7ust! a acti"!l)r ,iaciar! *isp)ibil! 2 "!*!r!a "5-#rii $A8P% 10( 10 (.. Di, Di,!r! !r!+! +! *! cur curss "al "aluta utarr a, a,!r! !r!t! t! ac acti" ti"!l) !l)r r ,iaciar! !')!tar! 2 "alut# clasi,icat! 2 cat!)ria c!l)r *isp)ibil! 2 "!*!r!a "5-#rii $A8P% 104. 10 4. Di,! Di,!r!+ r!+!! pri" pri"i* i* istr istru'! u'!t!l t!l!! *! ac)p ac)p!rir !rir!! a ,lu=uril)r *! tr!-)r!ri! $part!a !,ici!t#% $A8P% 106. Alt! !l!'!t! *! capitaluri pr)prii $A8P% 10;. Pri'! *! capital 10;1. Pri'! *! !'isiu! $P% 10;&. Pri'! *! ,u-iu!8*i" ,u-iu!8*i"i-ar! i-ar! $P% 10;. Pri'! *! ap)rt $P% 10;;. Pri'! *! c)"!rsi! a )blia+iuil)r 2 ac+iui $P% 10;6. Alt! pri'! *! capital $P% 10<. R!-!r"! *i r!!"aluar! 10<1. R!-!r"! *i r!!"alua r!!"aluar!a r!a i')bili-#ril)r !c)rp)ral! $P% 10<&. R!-!r"! *i r!!"aluar!a i')bili-#ril)r c)rp)ral! $P% 10(. R!-!r"! 10(1. R!-!r"! l!al! $P% 10(. R!-!r"! statutar! sau c)tractual! $P% 10(6. Alt! r!-!r"! $P% 104. Di,!r!+! *! curs "alutar *i c)"!rsi! 1041 10 41.. Di, Di,!r! !r!+! +! *! cu curs rs "a "alut lutar ar *i c) c)" "!rs !rsia ia u! u!ii )p!ra+iui *i str#i#tat! cupris! 2 c)s)li*ar!; $A8P% ; Ac!st c)t apar! u'ai 2 situa+iil! ,iaciar! aual! c)s)li*at!. < Ac!st c)t apar! u'ai 2 situa+iil! ,iaciar! aual! c)s)li*at!. ( / ac!st c)t s! !"i*!+ia-# 3i "al)ar!a istru'!t!l)r *! capitaluri pr)prii aulat! p)tri"it I>RS &. 4 Ac!st c)t apar! u'ai la !tit#+il! car! au aplicat R!l!' R!l!'! !t#r t#ril! il! c)tab c)tabil! il! apr)b apr)bat at!! pri pri O?>P O?>P r. r. @;8&001 3i p5# la 2ci*!r!a s)l*ului ac!stui c)t.
104&. Di,!r!+! *! curs "alutar *i c)"!rsia situa+iil)r ,iaciar! aual! i*i"i*ual! 2tr:) ')!*# *! pr!-!tar! *i,!rit# *! ')!*a ,uc+i)al# $A8P% 106. It!r!s! car! u c)tr)l!a-#< 1061. It!r!s! car! u c)tr)l!a c)tr)l!a-# -# : r!-ultatul !=!rci+iului ,iaciar $A8P% 106&. It!r!s! car! u c)tr)l!a-# : alt! capitalur capitalurii pr)prii $A8P% 10@. Ac+iui pr)prii 10@1. Ac+iui pr)prii *!+iut! p! t!r'! scurt( $A% 10@&. Ac+iui pr)prii *!+iut! p! t!r'! lu $A% 10@<. 10@ <. Ac Ac+iu +iuii pr)p pr)prii rii r!pr r!pr!-! !-!t5 t5** titlu titluri ri *!+i *!+iut! ut! *! s)ci!tat!a abs)rbit# la s)ci!tat!a abs)rbat# $A% 11. REZU REZULT LTAT ATUL UL REPO REPORTA RTAT T 114. R!-ultatul r!p)rtat 1141 11 41.. R! R!-u -ult ltat atul ul r! r!p) p)rt rtat at r! r!pr pr!!-! !t5 t5* * pr pr), ),it itul ul !r!parti-at sau pi!r*!r!a !ac)p!rit# $A8P% 114&. R!-ultatul r!p)rtat pr)"!it *i a*)ptar!a p!tru pri'a *at# a IAS 'ai pu+i IAS IAS &@4 $A8P% 114 11 4.. R!R!-ult ultatu atull r!p r!p)rt )rtat at pr) pr)"! "!it it *i ') ')*i, *i,ic# ic#ril ril!! p)liticil)r c)tabil! c)tabil! $A8P% $A8P% 114;. R!-ultatul r!p)rtat pr)"!it *i c)r!ctar!a !r)ril)r c)tabil! $A8P% 114<. R!-ultatul r!p)rtat r!pr!-!t5* surplusul r!ali-at *i r!-!r"! *i r!!"aluar! $P% 114( 11 4(.. R! R!-ul -ultat tatul ul r!p r!p)rt )rtat at pr) pr)"! "!it it *i tr! tr!c!r c!r!a !a la aplic ap licar ar!a !a R! R!l!' l!'!t !t#ri #ril)r l)r c) c)tab tabil! il! c) c),) ,)r'! r'! cu Dir!cti"a a IV:a a C)'uit#+il)r Ec))'ic! Eur)p!! $A8P% 1144 11 44.. R! R!-ul -ultat tatul ul r!p r!p)rt )rtat at pr) pr)"! "!it it *i tr! tr!c!r c!r!a !a la aplicar!a I>RS 'ai pu+i IAS &@ $A8P% 114@. R!-ultatul r!p)rtat pr)"!it *i a*)ptar!a p!tru pri'a *at# a IAS &@ $A8P% 1&. REZULTATUL REZULTATUL EBERCIIULUI >INANCIAR 1&1. Pr),it sau pi!r*!r! $A8P% 1&@. R!parti-ar!a pr),itului $A% 1;.. C 1; CŞT ŞTI IUR URII SA SAU U PI PIER ERDE DERI RI LE LEA AT TE DE E?ITE E?I TEREA REA RF RFSCU SCU?PF ?PFRA RAREA REA V VNZA NZAREA REA CEDAREA CU TITLU RATUIT SAU ANULAREA INSTRU?ENTELOR DE CAPITALURI PROPRII 1;1. 1; 1. C5 C53t 3ti iur urii l! l!a at! t! *! "5 "5-ar ar!a !a sa sauu a aul ular ar!a !a istru'!t!l)r *! capitaluri pr)prii $P% 1;@. 1; @. Pi Pi!r !r*! *!ri ri l! l!a at! t! *! !' !'it it!r !r!a !a r# r#sc scu' u'p# p#ra rar! r!a a "5 5-a -ar! r!a a c! c!*a *ar! r!aa cu ti titl tluu r rat atui uitt sa sauu a aul ular ar!a !a istru'!t!l)r *! capitaluri pr)prii $A% 1<. PROVIZIOANE 1<1. Pr)"i-i)a! 1<11. Pr)"i-i)a! p!tru litiii $P% 1<1&. Pr)"i-i)a! p!tru ara+ii ac)r*at! cli!+il)r $P% 1<1 1< 1.. Pr) Pr)"i "i-i) -i)a a!! p! p!tr truu *!*!-a, a,!ct !ctar! ar! i' i')b )bili ili-# -#ri ri c)rp)ral! 3i alt! ac+iui si'ilar! l!at! *! ac!st!a $P% 1<1;. Pr)"i-i)a! p!tru r!structurar! $P% 1<14. Pr)"i-i)a! p!tru b!!,iciil! aa7a+il)r $P% 1<16. Alt! pr)"i-i)a! $P% 1(. /?PRU?UTURI ŞI DATORII ASI?ILATE 1(1. /'pru'uturi *i !'isiui *! )blia+iui 1(1;. /'pru'uturi !=t!r! *i !'isiui *! )blia+iui aratat! *! stat $P% 1(1<. /'pru'uturi !=t!r! *i !'isiui *! )blia+iui aratat! *! b#ci $P% 1(14. /'pru'uturi it!r! *i !'isiui *! )blia+iui aratat! *! stat $P% 1(16. Alt! 2'pru'uturi *i !'isiui *! )blia+iui $P% 1(&. Cr!*it! bacar! p! t!r'! lu 1(&1. Cr!*it! bacar! p! t!r'! lu $P% 1(&&. Cr!*it! bacar! p! t!r'! lu !ra'bursat! la sca*!+# $P%
1(&. Cr!*it! !=t!r! u"!ra'!tal! $P% 1(&;. Cr!*it! bacar! !=t!r! aratat! *! stat $P% 1(&<. Cr!*it! bacar! !=t!r! aratat! *! b#ci $P% 1(&(. Cr!*it! *! la tr!-)r!ria statului $P% 1(&4. Cr!*it! bacar! it!r! aratat! *! stat $P% 1((. Dat)rii car! pri"!sc i')bili-#ril! ,iaciar! 1((1. Dat)rii ,a+# *! !tit#+il! *i rup $P% 1((. Dat)rii ,a+# *! !tit#+il! ,a+# *! !tit#+il! as)ciat! 3i !tit#+il! c)tr)lat! 2 c)'u $P% 1(4. Alt! 2'pru'uturi 3i *at)rii asi'ilat! $P% 1(6. 1( 6. D) D)b5 b5-i -i a, a,!r! !r!t! t! 2'p 2'pru' ru'utu uturil ril)r )r 3i *at *at)ri )riil) il)r r asi'ilat! 1(61. D)b5-i a,!r!t! 2'pru'uturil)r *i !'isiui *! )blia+iuii $P% )blia+iu 1(6&. D)b5-i a,!r!t! cr!*it!l)r bacar! p! t!r'! lu $P% 1(6<. D)b5-i a,!r!t! *at)riil)r ,a+# *! !tit#+il! *i rup $P% 1(6(. D)b5-i a,!r!t! *at)riil)r ,a+# *! !tit#+il! ,a+# *! !tit#+il! as)ciat! 3i !tit#+il! c)tr)lat! 2 c)'u $P% 1(64. 1(6 4. D)b5 D)b5-i -i a,! a,!r!t r!t!! alt) alt)rr 2'pr 2'pru'ut u'uturi uri 3i *at) *at)rii rii asi'ilat! $P% 1(@. Pri'! pri"i* ra'bursar!a )blia+iuil)r $A% CLASA & – CONTURI DE I?O9ILIZFRI INVESTIII I?O9ILIARE ŞI ACTIVE 9IOLOICE &0. I?O9ILIZFRI NECORPORALE &0. C!ltui!li *! *!-")ltar! $A% &0<.. C)c &0< C)c!siu !siui i br!" br!"!t! !t! lic! lic!+! +! '#r '#rci ci c)' c)'!rci !rcial! al! *r!pturi 3i acti"! si'ilar! $A% &04. >)* c)'!rcial &041. >)* c)'!rcial p)-iti"6 $A% 6 Ac!st Ac!st c)t c)t apar! apar! *! r!ul# r!ul# 2 situa+iil situa+iil!! ,iacia ,iaciar! r! aual! c)s)li*at!. &06. Alt! i')bili-#ri !c)rp)ral! $A% &1. I?O9ILIZFRI CORPORALE &11. T!r!uri 3i a'!a7#ri *! t!r!uri &111. T!r!uri $A% &11&. A'!a7#ri *! t!r!uri $A% &1&. C)struc+ii $A% &1. Istala+ii t!ic! 3i 'i7l)ac! *! trasp)rt &11 &1 1.. Ec Ecipa ipa'! '!t! t! t! t!) )l) l)ic! ic! $'a $'a3i 3ii i uti utila7 la7!! 3i istala+ii *! lucru% $A% &1&. Aparat! 3i istala+ii *! '#surar! c)tr)l 3i r!lar! $A% &1. ?i7l)ac! *! trasp)rt $A% &1;. &1 ;. ?) ?)bil bili!r i!r ap apara aratur tur## bir bir)ti )tic# c# !c !cip ipa'! a'!t! t! *! pr)t!c+i! a "al)ril)r u'a! 3i 'at!rial! 3i alt! acti"! c)rp)ral! $A% &1<. I"!sti+ii i')biliar! &1<1. I"!sti+ii i')biliar! !"aluat! la "al)ar!a 7ust# $A% &1<&. I"!sti+ii i')biliar! !"aluat! la c)st $A% &&.. I? && I?O9 O9IL ILIZ IZFR FRII CO CORP RPOR ORAL ALE E /N CU CURS RS DE APROVIZIONARE &&. Istala+ii t!ic! 3i 'i7l)ac! *! trasp)rt 2 curs *! apr)"i-i)ar! $A% &&;. && ;. ?) ?)bil bili!r i!r ap apara aratur tur## bir bir)ti )tic# c# !c !cip ipa'! a'!t! t! *! pr)t!c+i! a "al)ril)r u'a! 3i 'at!rial! 3i alt! acti"! c)rp)ral! 2 curs *! apr)"i-i)ar! $A% &. I?O9ILIZFRI ŞI INVESTIII I?O9ILIARE /N CURS DE EBECUIE &1. I')bili-#ri c)rp)ral! 2 curs *! !=!cu+i! $A% &. I')bili-#ri !c)rp)ral! 2 curs *! !=!cu+i! $A% &<. I"!sti+ii i')biliar! 2 curs *! !=!cu+i! &<1. I"!sti+ii i')biliar! 2 curs *! !=!cu+i! !"aluat! la "al)ar!a 7ust# $A% &<&. I"!sti+ii i')biliar! 2 curs *! !=!cu+i! !"aluat! la c)st $A%
&;. ACTIVE 9IOLOICE &;1. Acti"! bi)l)ic! $A% &(. I?O9ILIZFRI >INANCIAR > INANCIARE E &(1. Ac+iui *!+iut! la ,ilial! &(11. Titluri c)tabili-at! la c)st $A% &(1&. Titluri !"aluat! la "al)ar!a 7ust# pri pr),it sau pi!r*!r! $A% $A% &(1. Titluri *isp)ibil! 2 "!*!r!a "5-#rii $A% &(&. Ac+iui *!+iut! la !tit#+i as)ciat! &(&1. Titluri c)tabili-at! la c)st $A% &(&&. Titluri !"aluat! la "al)ar!a 7ust# pri pr),it sau pi!r*!r! $A% $A% &(&. Titluri *isp)ibil! 2 "!*!r!a "5-#rii $A% &(. Ac+iui *!+iut! la !tit#+i c)tr)lat! 2 c)'u &(1. Titluri c)tabili-at! la c)st $A% &(&. Titluri !"aluat! la "al)ar!a 7ust# pri pr),it sau pi!r*!r! $A% $A% &(. Titluri *isp)ibil! 2 "!*!r!a "5-#rii $A% &(;. Titluri pus! 2 !ci"al!+#@ $A% @ Ac!st c)t apar! u'ai 2 situa+iil! ,iaciar! aual! c)s)li*at!. &(<. Alt! titluri i')bili-at! $A% &(4. Cr!a+! i')bili-at! &(41. Su'! *! 2casat *! la !tit#+il! *i rup $A% &(4&. D)b5*a a,!r!t# su'!l)r *! 2casat *! la !tit#+il! *i rup $A% &(4 &( 4.. Cr! Cr!a a+! +! ,a+ ,a+## *! !t !tit# it#+il +il!! as) as)cia ciat! t! 3i ! !tit tit#+i #+il! l! c)tr)lat! 2 c)'u $A% &(4;. &(4 ;. D)b D)b5*a 5*a a,!r a,!r!t# !t# cr!a cr!a+!l +!l)r )r ,a+# *! !ti !tit#+il t#+il!! as)ciat! 3i !tit#+il! c)tr)lat! 2 c)'u $A% &(4<. /'pru'uturi ac)r*at! p! t!r'! lu $A% &(4(. &(4 (. D)b D)b5*a 5*a a,!r a,!r!t# !t# 2'pr 2'pru'u u'uturil turil)r )r ac)r ac)r*at! *at! p! t!r'! lu $A% &(44. &(4 4. Obli Oblia+ a+iui iui aci aci-i+i) -i+i)at! at! cu )ca )ca-ia -ia !'i !'isiu siuil)r il)r !,!ctuat! *! t!r+i $A% &(46. Alt! cr!a+! i')bili-at! $A% &(4@. D)b5-i a,!r!t! alt)r cr!a+! i')bili-at! $A% &(@. V#rs#'it! *! !,!ctuat p!tru i')bili-#ri ,iaciar! &(@1. V#rs#'it! *! !,!ctuat pri"i* ac+iuil! *!+iut! la ,ilial! $P% &(@&. V#rs#'it! *! !,!ctuat pri"i* ac+iuil! *!+iut! la !tit#+i as)ciat! 3i !tit#+i c)tr)lat! 2 c)'u $P% &(@. &(@ . V#r V#rs#'i s#'it! t! *! !,! !,!ctua ctuatt p!t p!tru ru alt! i')b i')bili-# ili-#ri ri ,iaciar! $P% &6.. A?O &6 ?ORT RTIZ IZFR FRII PR PRIV IVIN IND D I? I?O9 O9IL ILIZ IZFR FRIL ILE E INVE IN VEST STI III IILE LE I?O9 I? O9IL ILIA IARE RE ŞI ACT CTIV IVEL ELE E 9IOLOICE EVA EVALUAT LUATE E LA L A COST &60. A')rti-#ri pri"i* i')bili-#ril! !c)rp)ral! &60. A')rti-ar!a c!ltui!lil)r *! *!-")ltar! $P% &60<. A')rti-ar!a c)c!siu c)c!siuil)r il)r br!"!t!l)r lic!+!l)r lic!+!l)r '#rcil)r c)'!rcial! c)'!rcial! *r!pturil)r 3i acti"!l)r si'ilar! $P% &606. A')rti-ar!a alt)r i')bili-#ri !c)rp)ral! $P% &61. &6 1. A' A')rt )rti-# i-#ri ri pri pri"i "i* * i' i')bi )bilili-#ri #ril! l! c) c)rp) rp)ral ral!! 3i i"!sti+iil! i')biliar! !"aluat! la c)st &611. A')rti-ar!a a'!a7#ril)r *! t!r!uri $P% &61&. A')rti-ar!a c)struc+iil)r $P% &61. A')rti-ar!a istala+iil)r 3i 'i7l)ac!l)r *! trasp)rt $P% &61;. A')rti-ar!a alt)r i')bili-#ri c)rp)ral! $P% &61<. A')rti-ar!a A')rti-ar!a i"!sti+iil)r i')biliar! !"aluat! la c)st $P% &6;. A')rti-ar!a acti"!l)r bi)l)ic! !"aluat! la c)st $P% &@.. AGU &@ GUST STFR FRII PE PENT NTRU RU DE DEPR PREC ECIIER EREA EA SA SAU U PIERDERE PIER DEREA A DE VAL ALOARE OARE A I?O9 I?O9ILIZ ILIZFRIL FRILOR OR INVESTII INV ESTIIILOR ILOR I?O I?O9ILIA 9ILIARE RE ŞI A ACT ACTIVEL IVELOR OR 9IOLOICE EVA EVALUAT LUATE E LA L A COST
&@0. A7u &@0. 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa i' i')b )bil ilii-#r #ril il)r )r !c)rp)ral! &@0 &@ 0.. A7 A7us ust#r t#rii p! p!tr truu *! *!pr! pr!ci! ci!r!a r!a c! c!ltu ltui!l i!lil) il)rr *! *!-")ltar! $P% &@0< &@ 0<.. A7u 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa c) c)c c!s !siu iui il) l)r r br!"!t!l)r br!"!t!l) r lic!+!l)r lic!+!l)r '#rcil)r c)'!rcial! c)'!rcial! *r!pturil) *r!pturil)rr 3i acti"!l)r si'ilar! $P% &@06 &@ 06.. A7 A7us ust#r t#rii p! p!tr truu *! *!pr! pr!ci! ci!r!a r!a alt alt)r )r i' i')b )bili ili-# -#ri ri !c)rp)ral! $P% &@1. A7ust#ri p!tru *!pr!ci!r!a i')bili-#ril)r c)rp)ral! 3i a i"!sti+iil)r i')biliar! !"aluat! la c)st &@111. A7u &@ 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa t! t!r! r!u uri ril) l)rr 3i a'!a7#ril)r *! t!r!uri $P% &@1&. A7ust#ri p!tru *!pr!ci!r!a c)struc+iil)r $P% &@1 &@ 1.. A7u 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa i ist stal ala+ a+ii iil) l)rr 3i 'i7l)ac!l)rr *! trasp)rt $P% 'i7l)ac!l) &@1; &@ 1;.. A7 A7us ust#r t#rii p! p!tr truu *! *!pr! pr!ci! ci!r!a r!a alt alt)r )r i' i')b )bili ili-# -#ri ri c)rp)ral! $P% &@1<. A7ust#ri p!tru *!pr!ci!r!a i"!sti+iil)r i')biliar! !"aluat! la c)st $P% &@. A7ust#ri p!tru *!pr!ci!r!a i')bili-#ril)r 2 curs *! !=!cu+i! &@1. A7ust#ri p!tru *!pr!ci!r!a i')bili-#ril)r c)rp)ral! 2 curs *! !=!cu+i! $P% &@ &@ .. A7u 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa i' i')b )bil ilii-#r #ril il)r )r !c)rp)ral! 2 curs *! !=!cu+i! $P% &@<. A7ust#ri p!tru *!pr!ci!r!a i"!sti+iil)r i')biliar! 2 curs *! !=!cu+i! !"aluat! la c)st $P% &@;.. A7u &@; A7ust#r st#rii p! p!tru tru *!p *!pr!ci r!ci!r!a !r!a acti" acti"!l)r !l)r bi)l bi)l)ic )ic!! !"aluat! la c)st $P% &@(. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a i')bili-#ri i')bili-#ril)r l)r ,iaciar! &@(1. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a ac+iuil)r *!+iut! la ,ilial! $P% &@(&. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a ac+iuil)r *!+iut! la !tit#+i as)ciat! 3i !tit#+i c)tr)lat! 2 c)'u $P% &@(. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a alt)r titluri i')bili-at! $P% &@(;. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a su'!l)r *! 2casat *! la !tit#+il! *i rup $P% &@(<. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a cr!a+!l)r ,a+# *! !tit#+il! as)ciat! 3i !tit#+il! c)tr)lat! 2 c)'u $P% &@((. A7u 7ust st#r #rii p!tr truu pi! i!r* r*!!r!a *! "al al))ar! a 2'pru'uturil)r ac)r*at! p! t!r'! lu $P% &@(6. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a alt)r cr!a+! i')bili-at! $P% CLASA – CONTURI DE STOCURI PRODUCIE /N CURS CU RS DE EBE EBECU CUIE IE ŞI AC ACTI TIVE VE I?O I?O9IL 9ILIZ IZAT ATE E DEINUTE /N VEDEREA VNZFRII 0. STOCURI DE ?ATERII PRI?E ŞI ?ATERIALE 01. ?at!rii pri'! $A% 0&. ?at!rial! c)su'abil! 0&1. ?at!rial! au=iliar! $A% 0&&. C)'bustibili $A% 0&. ?at!rial! p!tru a'balat $A% 0&;. Pi!s! *! sci'b $A% 0&<. S!'i+! 3i 'at!rial! *! platat $A% 0&(. >ura7! $A% 0&6. Alt! 'at!rial! c)su'abil! $A% 0. Alt! 'at!rial! $A% 06. Di,!r!+! *! pr!+ la 'at!rii pri'! 3i 'at!rial! $A8P% 1. ACTIVE I?O9ILIZATE DEINUTE /N VEDEREA VNZFRII 11. Acti"! i')bili-at! *!+iut! 2 "!*!r!a "5-#rii $A% &. STOCURI /N CURS DE APROVIZIONARE
&1. ?at!rii pri'! 2 curs *! apr)"i-i)ar! $A% &&. ?at!rial! c)su'abil! 2 curs *! apr)"i-i)ar! $A% &. Alt! 'at!rial! 2 curs *! apr)"i-i)ar! $A% &4. ?#r,uri 2 curs *! apr)"i-i)ar! $A% &6. A'bala7! 2 curs *! apr)"i-i)ar! $A% . PRODUCIE /N CURS DE EBECUIE 1. Pr)*us! 2 curs *! !=!cu+i! $A% &. S!r"icii 2 curs *! !=!cu+i! $A% ;. PRODUSE ;1. S!'i,abricat! $A% ;<. Pr)*us! ,iit! $A% ;(. Pr)*us! r!-i*ual! $A% ;4. Pr)*us! aric)l! $A% ;6. Di,!r!+! *! pr!+ la pr)*us! $A8P% <. STOCURI A>LATE LA TERI <1. ?at!rii 3i 'at!rial! a,lat! la t!r+i $A% <;. Pr)*us! a,lat! la t!r+i $A% <4. ?#r,uri a,lat! la t!r+i $A% <6. A'bala7! a,lat! la t!r+i $A% 4. ?FR>URI 41. ?#r,uri $A% 46. Di,!r!+! *! pr!+ la '#r,uri $A8P% 6. A?9ALAGE 61. A'bala7! $A% 66. Di,!r!+! *! pr!+ la a'bala7! $A8P% @. AGUSTFRI PENTRU DEPRECIEREA STO ST OCU CURI RILO LOR R ŞI PR PROD ODUC UCI IEI EI /N CU CURS RS DE EBECUIE @1. A7ust#ri p!tru *!pr!ci!r!a 'at!riil)r pri'! $P% @&. A7ust#ri p!tru *!pr!ci!r!a 'at!rial!l)r @&1 @ &1.. A7u 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa 'a 'at! t!ri rial al!l !l)r )r c)su'abil! c)su' abil! $P% @&&. A7ust#ri p!tru *!pr!ci!r!a alt)r 'at!rial! $P% @. A7ust#ri p!tru *!pr!ci!r!a pr)*uc+i!i 2 curs *! !=!cu+i! $P% @;. A7ust#ri p!tru *!pr!ci!r!a pr)*us!l)r @;1. A7ust#ri p!tru *!pr!ci!r!a s!'i,abricat!l)r $P% @;<. A7ust#ri p!tru *!pr!ci!r!a pr)*us!l)r ,iit! $P% @;(. A7ust#ri p!tru *!pr!ci!r!a pr)*us!l)r r!-i*ual! $P% @<. A7ust#ri p!tru *!pr!ci!r!a st)curil)r a,lat! la t!r+i @<1 @ <1.. A7u 7ust st#r #rii p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa 'a 'at! t!ri riil il)r )r 3i 'at!rial!l)r 'at!rial!l )r a,lat! la t!r+i $P% @<&. A7ust#ri p!tru *!pr!ci!r!a s!'i,abricat!l)r a,lat! la t!r+i $P% @<. A7ust#ri p!tru *!pr!ci!r!a pr)*us!l)r ,iit! a,lat! la t!r+i $P% @<;. A7ust#ri p!tru *!pr!ci!r!a pr)*us!l)r r!-i*ual! a,lat! la t!r+i $P% @<4. A7ust#ri A7ust#ri p!tru *!pr!ci! *!pr!ci!r!a r!a '#r,uril)r a,lat! la t!r+i $P% @<6. A7ust#ri p!tru *!pr!ci!r!a a'bala7!l)r a,lat! la t!r+i $P% @4. A7ust#ri p!tru *!pr!ci!r!a '#r,uril)r $P% @6. A7ust#ri p!tru *!pr!ci!r!a a'bala7!l)r $P% CLASA ; – CONTURI DE TERI ;0. >URNIZORI ŞI CONTURI ASI?ILATE ;01. >uri-)ri $P% ;0. E,!ct! *! pl#tit $P% ;0;. >uri-)ri *! i')bili-#ri $P% ;0<. E,!ct! *! pl#tit p!tru i')bili-#ri $P% ;0(. Dat)rii *i )p!ra+iui *! l!asi ,iaciar $P% ;06. >uri-)ri : ,acturi !s)sit! $P% ;0@. >uri-)ri : *!bit)ri ;0@1. >uri-)ri : *!bit)ri p!tru cu'p#r#ri *! buuri *! atura st)curil)r $A%
;0@&. >uri-)ri : *!bit)ri p!tru pr!st#ri *! s!r"icii $A% ;0@. A"asuri ac)r*at! p!tru i')bili-#ri c)rp)ral! $A% ;0@;. A"asuri ac)r*at! p!tru i')bili-#ri !c)rp)ral! $A ;1. CLIENI ŞI CONTURI ASI?ILATE ;11. Cli!+i ;111. Cli!+i $A% ;116. Cli!+i ic!r+i sau 2 litiiu $A% ;1. E,!ct! *! pri'it *! la cli!+i $A% ;16. Cli!+i : ,acturi *! 2t)c'it $A% ;1@. Cli!+i : cr!*it)ri $P% ;&. PERSONAL ŞI CONTURI ASI?ILATE ;&1. P!rs)al : salarii *at)rat! $P% ;&&.. Alt ;&& Alt!! b!! b!!,ici ,iciii *at *at)rat )rat!! a aa7a+ a7a+il)r il)r cu !=c !=c!p+i !p+iaa b!!,iciil)rr p! t!r'! b!!,iciil) t!r'! scurt ;&&1. 9!!,icii p)staa7ar! $P% ;&&&. Alt! b!!,icii p! t!r'! lu $P% ;&&. 9!!,icii p!tru t!r'iar!a c)tractului *! 'uc# $P% ;&. P!rs)al : a7ut)ar! 'at!rial! *at)rat! $P% ;&;.. Pri'! r!pr ;&; r!pr!-! !-!t5 t5** part particip icipar!a ar!a p!rs p!rs)a )alulu luluii la pr),it10 $P% 10 S! utili-!a-# atuci c5* !=ist# ba-# l!al# p!tru ac)r*ar!a ac!st)ra. ;&<. A"asuri ac)r*at! p!rs)alului $A% ;&(. Dr!pturi *! p!rs)al !ri*icat! $P% ;&4. R!+i!ri *i salarii *at)rat! t!r+il)r $P% ;&6. Alt! *at)rii 3i cr!a+! 2 l!#tur# cu p!rs)alul ;&61. Alt! *at)rii 2 l!#tur# cu p!rs)alul $P% ;&6&. Alt! cr!a+! 2 l!#tur# cu p!rs)alul $A% ;. ASIURFRI SOCIALE PROTECIA SOCIALF ŞI CONTURI ASI?ILATE ;1. Asiur#ri s)cial! ;11. C)tribu+ia uit#+ii la asiur#ril! s)cial! $P% ;1&. C)tribu+ia p!rs)alului la asiur#ril! s)cial! $P% ;1. C)tribu+ia aa7at)rului p!tru asiur#ril! s)cial! *! s##tat! $P% ;1;. C)tribu+ia aa7a+il)r p!tru asiur#ril! s)cial! *! s##tat! $P% ;4. A7ut)r *! 3)'a7 ;41. C)tribu+ia uit#+ii la ,)*ul *! 3)'a7 $P% ;4&. C)tribu+ia p!rs)alului la ,)*ul *! 3)'a7 $P% ;6. Alt! *at)rii 3i cr!a+! s)cial! ;61. Alt! *at)rii s)cial! $P% ;6&. Alt! cr!a+! s)cial! $A% ;;. 9UETUL STATULUI >ONDURI SPECIALE ŞI CONTURI ASI?ILATE ;;1. I'p)-itul p! pr),it ;;11. I'p)-itul p! pr),it cur!t $P% ;;1&. I'p)-itul p! pr),it a'5at $A8P% ;;&. Ta=a p! "al)ar!a a*#uat# ;;&. TVA *! plat# $P% ;;&;. TVA *! r!cup!rat $A% ;;&(. TVA *!*uctibil# $A% ;;&4. TVA c)l!ctat# $P% ;;&6. TVA !!=iibil# $A8P% ;;;. I'p)-itul p! "!ituri *! atura salariil)r $P% ;;<. Sub"!+ii ;;<1. Sub"!+ii u"!ra'!tal! $A% ;;<& ;; <&.. /' /'pru pru'u 'utur turii !r !ra' a'bu bursa rsabil bil!! cu ca carac ract!r t!r *! sub"!+ii $A% ;;<6. Alt! su'! *! pri'it cu caract!r *! sub"!+ii $A% ;;(. Alt! i'p)-it! ta=! 3i "#rs#'it! asi'ilat! $P% ;;4. >)*uri sp!cial! : ta=! 3i "#rs#'it! asi'ilat! $P% ;;6. Alt! *at)rii 3i cr!a+! cu bu!tul statului ;;61. Alt! *at)rii ,a+# *! bu!tul statului $P% ;;6&. Alt! cr!a+! pri"i* bu!tul statului $A%
;<. RUP ŞI ACIONARI ;<1. D!c)t#ri 2tr! !tit#+il! *i rup ;<11. D!c)t#ri 2tr! !tit#+il! *i rup $A8P% ;<16. D)b5-i a,!r!t! *!c)t#ril)r 2tr! !tit#+il! *i rup $A8P% ;<. ;< . D! D!c) c)t t#r #rii cu ! !ti tit# t#+i +il! l! as as)c )cia iat! t! 3i ! !ti tit# t#+i +il! l! c)tr)lat! 2 c)'u ;<1 ;< 1.. D!c D!c) )t#r t#rii cu ! !tit tit#+i #+il! l! as) as)cia ciat! t! 3i ! !tit tit#+i #+il! l! c)tr)lat! 2 c)'u $A8P% ;<6. D)b5-i a,!r!t! *!c)t#ril)r cu !tit#+il! as)ciat! 3i !tit#+il! c)tr)lat! 2 c)'u $A8P% ;<<. Su'! *at)rat! ac+i)aril)r ;<<1. Ac+i)ari : c)turi cur!t! $P% ;<<6. Ac+i)ari : *)b5-i la c)turi cur!t! $P% ;<(. D!c)t#ri cu ac+i)arii pri"i* capitalul $A8P% ;<4. Di"i*!*! *! pl#tit $P% ;<6. D!c)t#ri *i )p!ra+iui 2 participa+i! ;<61. D!c)t#ri *i )p!ra+iui 2 participa+i! : pasi" $P% ;<6&. D!c)t#ri *i )p!ra+iui 2 participa+i! : acti" $A% ;(. DE9ITORI ŞI CREDITORI DIVERŞI ;(1. D!bit)ri *i"!r3i $A% ;(&. Cr!*it)ri *i"!r3i $P% ;4. CONTURI DE SU9VENII REULARIZARE ŞI ASI?ILATE ;41. C!ltui!li 2r!istrat! 2 a"as $A% ;4&. V!ituri 2r!istrat! 2 a"as $P% ;4. D!c)t#ri *i )p!ra+iui 2 curs *! clari,icar! $A8P% ;4<. Sub"!+ii p!tru i"!sti+ii ;4<1. Sub"!+ii u"!ra'!tal! p!tru i"!sti+ii $P% ;4<& ;4 <&.. /' /'pr pru'u u'utur turii ! !ra' ra'bu bursa rsabil bil!! cu ca carac ract!r t!r *! sub"!+ii sub"! +ii p!tru i"!sti+ii $P% ;4<. D)a+ii p!tru i"!sti+ii $P% ;4<;. Plusuri *! i"!tar *! atura i')bili-#ril)r $P% ;4<6. Alt! su'! pri'it! cu caract!r *! sub"!+ii p!tru i"!sti+ii $P% ;6. DECONTFRI /N CADRUL UNITFII ;61. D!c)t#ri 2tr! uitat! 3i subuit#+i $A8P% ;6&. D!c)t#ri 2tr! subuit#+i $A8P% ;@. AGUSTFRI PENTRU DEPRECIEREA CREANELOR ;@1. A7ust#ri p!tru *!pr!ci!r!a cr!a+!l)r : cli!+i $P% ;@<. A7ust#ri p!tru *!pr!ci!r!a cr!a+!l)r : *!c)t#ri 2 ca*rul rupului 3i cu ac+i)arii $P% ;@(.. A7u ;@( A7ust#r st#rii p! p!tru tru *!p *!pr!ci r!ci!r!a !r!a cr! cr!a+! a+!l)r l)r : *!b *!bit)ri it)ri *i"!r3i $P% CLASA < – CONTURI DE TREZORERIE <0. INVESTIII PE TER?EN SCURT <0<. Oblia+iui !'is! 3i r#scu'p#rat! $A% <0(. Oblia+iui $A% <06. Alt! i"!sti+ii p! t!r'! scurt 3i cr!a+! asi'ilat! <061. Alt! titluri *! plasa'!t $A% <066. D)b5-i la )blia+iui 3i titluri *! plasa'!t $A% <0@. V#rs#'it! *! !,!ctuat p!tru i"!sti+iil! p! t!r'! scurt <0@&. <0@ &. V#rs V#rs#'i #'it! t! *! !,!c !,!ctuat tuat p!tru alt! i"!sti+ii i"!sti+ii p! t!r'! scurt $P% <1. CONTURI LA 9FNCI <11. Val)ri Val)ri *! 2casat <11&. C!curi *! 2casat $A% <11. E,!ct! *! 2casat $A% <11;. E,!ct! r!'is! spr! sc)tar! $A% <1&. C)turi cur!t! la b#ci <1&1. C)turi la b#ci 2 l!i $A% <1&;. C)turi la b#ci 2 "alut# $A% <1&<. Su'! 2 curs *! *!c)tar! $A% <16. D)b5-i <16(. D)b5-i *! pl#tit $P%
<164. D)b5-i *! 2casat $A% <1@. Cr!*it! bacar! p! t!r'! scurt <1@1. Cr!*it! bacar! p! t!r'! scurt $P% <1@&. Cr!*it! bacar! p! t!r'! scurt !ra'bursat! la sca*!+# $P% <1@. Cr!*it! !=t!r! u"!ra'!tal! $P% <1@;. Cr!*it! !=t!r! aratat! *! stat $P% <1@<. Cr!*it! !=t!r! aratat! *! b#ci $P% <1@(. Cr!*it! *! la tr!-)r!ria statului $P% <1@4. Cr!*it! it!r! aratat! *! stat $P% <1@6. D)b5-i a,!r!t! cr!*it!l)r bacar! p! t!r'! scurt $P% <. CASA <1. Casa <11. Casa 2 l!i $A% <1;. Casa 2 "alut# $A% <&. Alt! "al)ri <&1. Ti'br! ,iscal! 3i p)3tal! $A% <&&. 9il!t! *! trata'!t 3i )*i# $A% <&. Tic!t! 3i bil!t! *! c#l#t)ri! $A% <&6. Alt! "al)ri $A% <;. ACREDITIVE <;1. Acr!*iti"! <;11. Acr!*iti"! 2 l!i $A% <;1&. Acr!*iti"! 2 "alut# $A% <;&. A"asuri *! tr!-)r!ri!11 $A% 11 / ac!st c)t s! 2r!istr!a-# 3i su'!l! ac)r*at! pri sist!'ul *! car*uri. <6. VIRA?ENTE INTERNE <61. Vira'!t! it!r! $A8P% <@. AGUSTFRI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE <@<. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a )blia+iuil)r !'is! 3i r#scu'p#rat! $P% <@(. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a )blia+iuil)r $P% <@6. A7ust#ri p!tru pi!r*!r!a *! "al)ar! a alt)r i"!sti+ii p! t!r'! scurt 3i cr!a+! cr!a+! asi'ilat! $P% $P% CLASA ( – CONTURI DE CHELTUIELI (0. CHELTUIELI PRIVIND STOCURILE (01. C!ltui!li cu 'at!riil! pri'! (0&. C!ltui!li cu 'at!rial!l! c)su'abil! (0&1. C!ltui!li cu 'at!rial!l! au=iliar! (0&&. C!ltui!li pri"i* c)'bustibilii (0&. C!ltui!li pri"i* 'at!rial!l! p!tru a'balat (0&;. C!ltui!li pri"i* pi!s!l! *! sci'b (0&< (0 &<.. C C!lt !ltui! ui!li li pri pri"i "i* * s!' s!'i+ i+!l! !l! 3i 'a 'at!r t!rial ial!l! !l! *! platat (0&(. C!ltui!li pri"i* ,ura7!l! (0&6. C!ltui!li pri"i* alt! 'at!rial! c)su'abil! (0. C!ltui!li pri"i* alt! 'at!rial! (0;. C!ltui!li pri"i* 'at!rial!l! !st)cat! (0<. C!ltui!li pri"i* !!ria 3i apa (04. C!ltui!li pri"i* '#r,uril! (06. C!ltui!li pri"i* a'bala7!l! (0@. R!*uc!ri c)'!rcial! pri'it! (1. CHELTUIELI CU SERVICIILE EBECUTATE DE TERI (11. C!ltui!li cu 2tr!+i!r!a 3i r!para+iil! (1&. C!ltui!li cu r!*!"!+!l! l)ca+iil! *! !stiu! 3i ciriil! (1. C!ltui!li cu pri'!l! *! asiurar! (1;. C!ltui!li cu stu*iil! 3i c!rc!t#ril! (&. CHELTUIELI CU ALTE SERVICII EBECUTATE DE TERI (&1. C!ltui!li cu c)lab)rat)rii (&&. C!ltui!li pri"i* c)'isi)a!l! 3i ))rariil!
(&. C!ltui!li *! pr)t)c)l r!cla'# 3i publicitat! (&;. C!ltui!li cu trasp)rtul *! buuri 3i p!rs)al (&<. C!ltui!li cu *!plas#ri *!ta3#ri 3i tras,!r#ri (&(. C!ltui!li p)3tal! 3i ta=! *! t!l!c)'uica+ii (&4. C!ltui!li cu s!r"iciil! bacar! 3i asi'ilat! (&6. Alt! c!ltui!li cu s!r"iciil! !=!cutat! *! t!r+i (.. CHE ( CHEL LTUIE UIELI LI CU AL ALT TE I?P I?POZI OZITE TE TAB ABE E ŞI VFRSF?INTE ASI?ILATE (<. ( <. C! C!ltu ltui!l i!lii cu alt alt!! i' i'p) p)-it -it! ! ta= ta=!! 3i "# "#rs# rs#'i 'it! t! asi'ilat! (;. CHELTUIELI CU PERSONALUL (;1. C!ltui!li cu salariil! p!rs)alului (;&. C!ltui!li cu tic!t!l! *! 'as# ac)r*at! salaria+il)r (;.. C!l (; C!ltui! tui!li li cu pri' pri'!l! !l! r!pr r!pr!-! !-!t5* t5* part particip icipar!a ar!a p!rs)alului p!rs)alu lui la pr),it (;;. (; ;. C! C!ltu ltui!l i!lii cu r!' r!'u u!ra !rar!a r!a 2 is istru tru'! '!t! t! *! capitaluri pr)prii (;<. C!ltui!li pri"i* asiur#ril! 3i pr)t!c+ia s)cial# (;<1. C!ltui!li pri"i* c)tribu+ia uit#+ii la asiur#ril! s)cial! (;<& (; <&.. C C!lt !ltui! ui!li li pri pri"i "i** c) c)tri tribu+ bu+ia ia u uit# it#+ii +ii p! p!tru tru a7ut)rul *! 3)'a7 (;<. C!ltui!li pri"i* c)tribu+ia aa7at)rului p!tru asiur#ril! s)cial! *! s##tat! (;<(. C!ltui!li pri"i* c)tribu+ia uit#+ii la sc!'!l! *! p!sii ,acultati"! (;<4. C!ltui!li pri"i* c)tribu+ia uit#+ii la pri'!l! *! asiurar! ")lutar# *! s##tat! (;<6. (;< 6. Alt Alt!! c!l c!ltui! tui!li li pri" pri"i* i* asi asiur#r ur#ril! il! 3i pr)t pr)t!c+i !c+iaa s)cial# (<. ALTE CHELTUIELI DE EBPLOAT EBPLOATARE ARE (<&. C!ltui!li cu pr)t!c+ia '!*iului 2c)7ur#t)r (<. (< . C C!lt !ltui! ui!li li l! l!at! at! *! act acti" i"!l! !l! i') i')bil bili-a i-at! t! $sa $sauu rupuril! *!stiat! c!*#rii% *!+iut! 2 "!*!r!a "5-#rii (<1. Pi!r*!ri *i !"aluar!a acti"!l)r *!+iut! 2 "!*!r!a "5-#rii (<&. C!ltui!li cu c!*ar!a acti"!l)r *!+iut! 2 "!*!r!a "5-#rii (<;. Pi!r*!ri *i cr!a+! 3i *!bit)ri *i"!r3i (<<. C!ltui!li *i r!!"alua r!!"aluar!a r!a i')bili-#ril)r !c)rp)ral! 3i c)rp)ral! (<<1 (< <1.. C C!l !ltu tui! i!li li *i *i r! r!!" !"al alua uar! r!aa i' i')b )bil ilii-#r #ril il)r )r !c)rp)ral! (<<&. C!ltui!li *i r!!"aluar!a i')bili-#ril)r c)rp)ral! (<(. C!ltui!li pri"i* i"!sti+iil! i')biliar! (<(1 (< (1.. Pi Pi!r !r*! *!ri ri *i *i !" !"al alua uar! r!aa la "a "al) l)ar ar!a !a 7u 7ust st## a i"!sti+iil)r i')biliar! (<(&. C!ltui!li cu c!*ar!a i"!sti+iil)r i')biliar! (<4.. C!l (<4 C!ltui! tui!li li pri" pri"i* i* acti" acti"!l! !l! bi)l bi)l)ic )ic!! 3i pr)* pr)*us!l us!l!! aric)l! (<41. Pi!r*!ri *i !"aluar!a la "al)ar!a 7ust# a acti"!l)r bi)l)ic! (<4& (< 4&.. Pi Pi!r !r*! *!ri ri *i *i !" !"al alua uar! r!aa la "a "al) l)ar ar!a !a 7u 7ust st## a pr)*us!l)rr aric)l! pr)*us!l) (<4. C!ltui!li cu c!*ar!a acti"!l)r bi)l)ic! (<6. Alt! c!ltui!li *! !=pl)atar! (<61. C!ltui!li cu *!sp#ubiri a'!-i 3i p!alit#+i (<6&. C!ltui!li cu *)a+iil! ac)r*at! (<6. (<6 . C!l C!ltui! tui!li li pri" pri"i* i* i') i')bilibili-#ril! #ril! !c !c)rp) )rp)ral! ral! 3i c)rp)ral! c!*at! 3i alt! )p!ra+iui *! capital (<6< (< 6<.. C C!lt !ltui! ui!li li *i !" !"alu aluar! ar!aa la "a "al)a l)ar!a r!a 7us 7ust# t# a *at)riil)r *!c)tat! 2 ca*rul u!i tra-ac+ii cu plat# p! ba-# *! ac+iui cu *!c)tar! *!c)tar! 2 2 u'!rar (<64. C!ltui!li pri"i* cala'it#+il! 3i alt! !"!i'!t! si'ilar! (<66. Alt! c!ltui!li *! !=pl)atar! ((. CHELTUIELI >INANCIARE
((1. C! ((1. C!ltu ltui!l i!lii pri pri"i "i* * )p )p!r !ra+i a+iui uil! l! cu tit titlur lurii 3i alt alt!! istru'!t! ,iaciar! ((11. Pi!r*!ri a,!r!t! acti"!l)r 3i *at)riil)r ,iaciar! *!+iut! 2 "!*!r!a tra-ac+i)#rii ((1&. Pi!r*!ri a,!r!t! acti"!l)r 3i *at)riil)r ,iaciar! *!s!'at! ca ,ii* !"aluat! la "al)ar!a 7ust# pri pr),it sau pi!r*!r! ((1 (( 1.. Pi Pi!r !r*! *!ri ri *i *i c! c!si siu u!a !a ac acti ti"! "!l) l)rr ,i ,ia ac cia iar! r! *isp)ibil! 2 "!*!r!a "5-#rii ((16. Alt! c!ltui!li ((&. (( &. C! C!ltu ltui!l i!lii pri pri"i "i* * )p )p!ra !ra+iu +iuil il!! cu is istru tru'! '!t! t! *!ri"at! ((&1 (( &1.. Pi! Pi!r*! r*!ri ri pri pri"i "i* * )p )p!ra !ra+iu +iuil il!! cu is istru tru'! '!t! t! *!ri"at! *!+iut! 2 "!*!r!a tra-ac+i)#rii ((&&. Pi!r*!ri pri"i* c)tabilitat!a *! ac)p!rir! ((&. ((& . C!l C!ltui!l tui!lii cu *)b *)b5-i 5-il! l! a,!r a,!r!t! !t! ist istru' ru'!t! !t!l)r l)r *!ri"at! *!s!'at! *!s!'at! ca istru'!t! *! ac)p!rir! a riscului *! rat# a *)b5-ii ((. Pi!r*!ri *i cr!a+! l!at! *! participa+ii ((;. C!ltui!li pri"i* i"!sti+iil! ,iaciar! c!*at! ((;1. C!ltui!li pri"i* i')bili-#ril! ,iaciar! c!*at! ((;&. Pi!r*!ri *i i"!sti+iil! p! t!r'! scurt c!*at! ((;. ((; . C!l C!ltui! tui!li li pri" pri"i* i* c!* c!*ar!a ar!a ,ilia ,ilial!l) l!l)rr *)b *)b5* 5*it! it! !=clusi" cu it!+ia *! a ,i r!"5*ut! ((<. C!ltui!li *i *i,!r!+! *! curs "alutar ((<1. Di,!r!+! !,a")rabil! *! curs "alutar l!at! *! !l!'!t!l! ')!tar! !=pri'at! 2 "alut#1& 1& / ac!s ac!stt c)t c)t u s! 2r! 2r!i ist str! r!aa-## *i,! *i,!r! r!+ +!l !l!! !,a")ra !,a")rabil! bil! *! curs "alutar "alutar r!-ultat r!-ultat!! *i !"aluar! !"aluar!aa !l!'!t!l)r ')!tar! car! ,ac part! *i i"!sti+ia !t# 2tr:) )p!ra+iu! *i str#i#tat!. ((<& (( <&.. Di Di,! ,!r! r!+ +!! ! !,a ,a") ")ra rabi bil! l! *! cu curs rs "a "alu luta tarr *i *i !"alu !" aluar! ar!aa !l! !l!'! '!t! t!l)r l)r ') ')! !tar tar!! ca car! r! ,ac pa part! rt! *i i"!sti+ia !t# 2tr:) )p!ra+iu! *i str#i#tat! (((. C!ltui!li pri"i* *)b5-il! ((4. C!ltui!li pri"i* sc)turil! ac)r*at! ((6. Alt! c!ltui!li ,iaciar! ((61. ((6 1. C!l C!ltui! tui!li li cu a'5 a'5ar! ar!aa pl#+i pl#+iii p!st p!st!! t!r' t!r'!! !!l! l! )r'al! *! cr!*itar! ((66. Alt! c!ltui!li ,iaciar! (6. CHELTUIELI CU A?ORTIZFRILE PROV PR OVIZ IZIIOA OANE NELE LE ŞI AGU GUST STFR FRIL ILE E PE PENT NTRU RU DEPRECIERE SAU PIERDERE DE VALOARE (61. (6 1. C! C!ltu ltui!l i!lii *! != !=pl) pl)ata atar! r! pri pri"i "i* * a') a')rti rti-#r -#ril! il! pr)"i-i)a!l! pr)"i-i)a !l! 3i a7ust#ril! a7ust#ril! p!tru *!pr!ci!r *!pr!ci!r!! (611 (6 11.. C! C!ltu ltui!l i!lii *! != !=pl) pl)ata atar! r! pri pri"i "i* * a' a')rt )rti-a i-ar!a r!a i')bili-# i')b ili-#ril)r ril)r a i" i"!sti+ !sti+iil)r iil)r i') i')bilia biliar! r! 3i a acti acti"!l "!l)r )r bi)l)ic! !"aluat! !"aluat! la c)st (61&. (61 &. C!l C!ltui! tui!li li *! !=p !=pl)at l)atar! ar! pri" pri"i* i* pr)" pr)"i-i) i-i)a!l a!l!! (61. C!ltui!li *! !=pl)atar! pri"i* a7ust#ril! p!tru *!pr!ci!r!a i')bili-#ril)r a i"!sti+iil)r i')biliar! 3i a acti"!l)r bi)l)ic! !"aluat! la c)st (61;. C!ltui!li *! !=pl)atar! pri"i* a7ust#ril! p!tru *!pr!ci!r!a acti"!l)r cur!t! (6(. (6 (. C C!l !ltu tui! i!li li ,i ,ia ac cia iar! r! pr pri" i"i i** a' a')r )rti ti-# -#ri ril! l! pr)"i-i)a!l! pr)"i-i)a !l! 3i a7ust#ril! a7ust#ril! p!tru pi!r*!r! pi!r*!r! *! "al)ar! (6(1. C!ltui!li pri"i* actuali-ar!a pr)"i-i)a!l)r (6(. (6( . C!l C!ltui! tui!li li ,ia ,iacia ciar! r! pri" pri"i* i* a7us a7ust#ri t#ril! l! p!t p!tru ru pi!r*!r!a *! "al)ar! "al)ar! a i')bili-#ril)r i')bili-#ril)r ,iaciar! ,iaciar! (6(;. (6( ;. C!l C!ltui! tui!li li ,ia ,iacia ciar! r! pri" pri"i* i* a7us a7ust#ri t#ril! l! p!t p!tru ru pi!r*!r!a *! "al)ar! "al)ar! a acti"!l)r acti"!l)r cur!t! (6(6. C!ltui!li ,iaciar! pri"i* a')rti-ar!a pri'!l)r *! ra'bursar! a )blia+iuil)r (@.. CH (@ CHEL ELT TUI UIELI ELI CU I?P I?POZI OZITU TUL L PE PRO PRO>IT >IT ŞI ALTE I?POZITE (@1. C!ltui!li cu i'p)-itul p! pr),it cur!t (@&. C!ltui!li cu i'p)-itul p! pr),it a'5at
(@6. C (@6. C!l !ltu tui! i!li li cu al alt! t! i' i'p) p)-i -it! t! ca car! r! u ap apar ar 2 !l!'!t!l! *! 'ai sus CLASA 4 – CONTURI DE VENITURI 40. CI>RA DE A>ACERI NETF 401. V!ituri *i "5-ar!a pr)*us!l)r ,iit! 40&. V!ituri *i "5-ar!a s!'i,abricat!l)r 40. V!ituri *i "5-ar!a pr)*us!l)r r!-i*ual! 40;. V!ituri *i s!r"icii pr!stat! 40<. V!ituri *i stu*ii 3i c!rc!t#ri 40(. V!ituri *i r!*!"!+! l)ca+ii *! !stiu! 3i cirii 404. V!ituri *i "5-ar!a '#r,uril)r 406. V!ituri *i acti"it#+i *i"!rs! 40@. R!*uc!ri c)'!rcial! ac)r*at! 41. VENITURI A>ERENTE COSTULUI PRODUCIEI /N CURS DE EBECUIE 411. V!ituri a,!r!t! c)sturil)r st)curil)r *! pr)*us! 41&. V!ituri a,!r!t! c)sturil)r s!r"iciil)r 2 curs *! !=!cu+i! 4&. VENITURI DIN PRODUCIA DE I?O9ILIZFRI ŞI INVESTIII I?O9ILIARE 4&1. V!ituri *i pr)*uc+ia *! i')bili-#ri !c)rp)ral! 4&&. V!ituri *i pr)*uc+ia *! i')bili-#ri c)rp)ral! 4&<. V!ituri *i pr)*uc+ia *! i"!sti+ii i')biliar! 4;. VENITURI DIN SU9VENII DE EBPLOATARE 4;1. V!ituri *i sub"!+ii *! !=pl)atar! 4;11. V!ituri *i sub"!+ii *! !=pl)atar! a,!r!t! ci,r!i *! a,ac!ri1 1 S! ia 2 calcul la *!t!r'iar!a ci,r!i *! a,ac!ri. 4;1&. V!ituri *i sub"!+ii *! !=pl)atar! p!tru 'at!rii pri'! 3i 'at!rial! 'at!rial! c)su'abil! c)su'abil! 4;1. 4;1 . V! !ituri ituri *i sub" sub"!+i !+iii *! !=p !=pl)ata l)atar! r! p!t p!tru ru alt! c!ltui!li !=t!r! 4;1;. V!ituri *i sub"!+ii *! !=pl)atar! p!tru plata p!rs)alului p!rs)alu lui 4;1< 4; 1<.. V!it ituri uri *i su sub" b"!+ !+ii ii *! != !=pl) pl)ata atar! r! p! p!tru tru asiur#ri 3i pr)t!c+i! s)cial# 4;1(. 4;1 (. V! !ituri ituri *i sub" sub"!+i !+iii *! !=p !=pl)ata l)atar! r! p!t p!tru ru alt! c!ltui!li *! !=pl)atar! 4;14. 4;1 4. V! !itur iturii *i sub" sub"!+ii !+ii *! !=p !=pl)at l)atar! ar! 2 ca- *! cala'it#+i 3i alt! !"!i'!t! si'ilar! 4;16. V!ituri *i sub"!+ii *! !=pl)atar! p!tru *)b5*a *at)rat# 4;1@. V!ituri *i sub"!+ii *! !=pl)atar! a,!r!t! alt)r "!ituri 4<. ALTE VENITURI DIN D IN EBPLOATARE EBPLOATARE 4<.. V! 4< !itur iturii *i acti" acti"!l! !l! i')b i')bili-a ili-at! t! $sau ru rupuri puril! l! *!stiat! c!*#rii% *!+iut! 2 "!*!r!a "5-#rii 4<1 4< 1.. C5 C53ti 3tiu uri ri *i !" !"alu aluar! ar!aa act acti" i"!l) !l)rr *!+ *!+iu iut! t! 2 "!*!r!a "5-#rii 4<&. V!ituri *i c!*ar!a acti"!l)r *!+iut! 2 "!*!r!a "5-#rii 4<;. V!ituri *i cr!a+! r!acti"at! 3i *!bit)ri *i"!r3i 4<<. V!ituri *i r!!"aluar!a i')bili-#ril)r !c)rp)ral! 3i c)rp)ral! 4<<1. V!ituri *i r!!"aluar!a i')bili-#ril)r !c)rp)ral! 4<<&. V!ituri *i r!!"aluar!a i')bili-#ril)r c)rp)ral! 4<(. V!ituri *i i"!sti+ii i')biliar! 4<(1 4< (1.. C5 C53t 3ti iur urii *i *i !" !"al alua uar! r!aa la "a "al) l)ar ar!a !a 7u 7ust st## a i"!sti+iil)r i')biliar! 4<(&. V!ituri *i c!*ar!a i"!sti+iil)r i')biliar! 4<4. V!ituri *i acti"! bi)l)ic! 3i pr)*us!l! aric)l! 4<41. C53tiuri *i !"aluar!a la "al)ar!a 7ust# a acti"!l)r bi)l)ic! 4<4& 4< 4&.. C5 C53t 3ti iur urii *i *i !" !"al alua uar! r!aa la "a "al) l)ar ar!a !a 7u 7ust st## a pr)*us!l)rr aric)l! pr)*us!l) 4<4. V!ituri *i c!*ar!a acti"!l)r bi)l)ic! 4<6. Alt! "!ituri *i !=pl)atar!
4<61. V!ituri *i *!sp#ubiri a'!-i 3i p!alit#+i 4<6&. V!ituri *i *)a+ii pri'it! 4<6. V!ituri V!ituri *i "5-ar! "5-ar!aa i')bili-#ril i')bili-#ril)r )r !c)rp) !c)rp)ral! ral! 3i c)rp)ral! 3i alt! )p!ra+iui *! capital 4<6;. V!ituri *i sub"!+ii p!tru i"!sti+ii 4<6<. V!ituri V!ituri *i !"aluar! !"aluar!aa la "al)ar! "al)ar!aa 7ust# a *at)riil)r *!c)tat! 2 ca*rul u!i tra-ac+ii cu plat# p! ba-# *! ac+iui cu *!c)tar! 2 u'!rar 4<66. Alt! "!ituri *i !=pl)atar! 4(. VENITURI >INANCIARE 4(1.. V! 4(1 !ituri ituri *i i') i')bilibili-#ri #ri ,ia ,iacia ciar! r! 3i i"! i"!sti+i sti+iii ,iaciar! p! t!r'! scurt 4(11. V!ituri *i ac+iui *!+iut! la ,ilial! 4(1. V!ituri *i ac+iui *!+iut! la !tit#+i as)ciat! 3i !tit#+i c)tr)lat! 2 c)'u 4(1<. V!ituri *i i"!sti+ii ,iaciar! p! t!r'! scurt 4(&. V!ituri *i )p!ra+iuil! cu titluri 3i alt! istru'!t! ,iaciar! 4(&1. C53tiuri a,!r!t! acti"!l)r 3i *at)riil)r ,iaciar! *!+iut! 2 "!*!r!a tra-ac+i)#rii 4(&&. C53tiuri a,!r!t! acti"!l)r 3i *at)riil)r ,iaciar! *!s!'at! ca ,ii* !"aluat! la "al)ar!a 7ust# pri pr),it sau pi!r*!r! 4(&. V!ituri V!ituri a,!r!t! acti"!l)r ,iaciar! *isp)ibil! 2 "!*!r!a "5-#rii 4(&6. Alt! "!ituri 4(. V!ituri *i )p!ra+iuil! cu istru'!t! *!ri"at! 4(1 4( 1.. C53 C53ti tiuri uri pr pri"i i"i* * )p )p!ra !ra+iu +iuil il!! cu is istru tru'! '!t! t! *!ri"at! *!+iut! 2 "!*!r!a tra-ac+i)#rii 4(&. C53tiuri pri"i* c)tabilitat!a *! ac)p!rir! 4( 4( .. V!it ituri uri *i *) *)b5 b5-i -i a, a,!r! !r!t! t! is istru tru'! '!t! t!l)r l)r *!ri"at! *!s!'at! *!s!'at! ca istru'!t! *! ac)p!rir! a riscului *! rat# a *)b5-ii 4(;. V!ituri *i i"!sti+ii ,iaciar! c!*at! 4(;1. V!ituri *i i')bili-#ri ,iaciar! c!*at! 4(;&. C53tiuri *i i"!sti+ii p! t!r'! scurt c!*at! 4(;. V!ituri *i c!*ar!a ,ilial!l)r *)b5*it! !=clusi" cu it!+ia *! a ,i r!"5*u r!"5*ut! t! 4(<. V!ituri *i *i,!r!+! *! curs "alutar 4(<1. 4(< 1. Di,! Di,!r!+ r!+!! ,a" ,a")rab )rabil! il! *! curs "alutar "alutar l!a l!at! t! *! !l!'!t!l! ')!tar! !=pri'at! 2 "alut#1; 1; / ac!st c)t u s! 2r!istr!a-# 2r!istr!a-# *i,!r!+!l! ,a")rabil! *! curs curs "aluta "alutarr r!-ult r!-ultat! at! *i !"alu !"aluar! ar!aa !l!'! !l!'!t! t!l)r l)r ')! ')!ta tar! r! car! car! ,ac ,ac part part!! *i *i i"! i"!st sti+ i+ia ia !t# !t# 2tr 2tr:) :) )p!ra+iu! *i str#i#tat!. 4(<&. Di,!r!+! ,a")rabil! *! curs "alutar *i !"aluar!a !l!'!t!l)r ')!tar! car! ,ac part! *i i"!sti+ia !t# 2tr:) )p!ra+iu! *i str#i#tat! 4((. V!ituri *i *)b5-i 4(4. V!ituri *i sc)turi )b+iut! 4(6. Alt! "!ituri ,iaciar! 4(61. V!ituri *i a'5ar!a 2cas#rii p!st! t!r'!!l! )r'al! *! cr!*itar! 4(66. Alt! "!ituri ,iaciar! 46. VENI VENITURI TURI DIN PROVI PROVIZIOA ZIOANE NE ŞI AGU AGUSTFRI STFRI PENT PE NTRU RU DEPR PRE ECI CIE ERE SA SAU U PI PIER ERD DER ERE E DE VALOARE 461. V!ituri *i pr)"i-i)a! 3i a7ust#ri p!tru *!pr!ci!r! pri"i* acti"itat!a acti"itat!a *! !=pl)atar! 461&. V!ituri *i pr)"i-i)a! 461 46 1.. V!i itu turi ri *i *i a7 a7us ust# t#ri ri p! p!t tru ru *! *!pr pr!c !ci! i!r! r!aa i')bili-# i')b ili-#ril)r ril)r a i" i"!sti+ !sti+iil)r iil)r i') i')bilia biliar! r! 3i a acti acti"!l "!l)r )r bi)l)ic! !"aluat! !"aluat! la c)st
461;. V!ituri *i a7ust#ri p!tru *!pr!ci!r!a acti"!l)r cur!t! 46(. V!ituri ,iaciar! *i a7ust#ri p!tru pi!r*!r! *! "al)ar! 46(. V!ituri ,iaciar! *i a7ust#ri p!tru pi!r*!r!a *! "al)a "a l)ar! r! a i') i')bil bili-# i-#ril ril)r )r ,i ,ia acia ciar! r! 46( 46(;. ;. V!it ituri uri ,iacia ,ia ciar! r! *i a7us a7ust#ri t#ri p!tru pi!r*!r!a pi!r*!r!a *! "al) "al)ar! ar! a acti"!l)r cur!t! 4@.. VEN 4@ ENIT ITUR URII DI DIN N I? I?PO POZI ZITU TUL L PE PR PRO> O>IT IT A?NAT 4@&. V!ituri *i i'p)-itul p! pr),it a'5at CLASA 6 – CONTURI SPECIALE 60. CONTURI /N A>ARA 9ILANULUI 601. Aa7a'!t! ac)r*at! 6011. iruri 3i ara+ii ac)r*at! 6016. Alt! aa7a'!t! ac)r*at! 60&. Aa7a'!t! pri'it! 60&1. iruri 3i ara+ii pri'it! 60&6. Alt! aa7a'!t! pri'it! 60. Alt! c)turi 2 a,ara bila+ului 601. I')bili-#ri c)rp)ral! luat! cu ciri! 60& 60 &.. Val)r l)rii 'a 'at!r t!rial ial!! pri pri'it 'it!! sp spr! r! pr! pr!luc lucra rar! r! sau r!parar! 60. Val)ri 'at!rial! pri'it! 2 p#strar! sau cust)*i! 60;. D!bit)ri sc)3i *i acti" ur'#ri+i 2 c)tiuar! 60<. St)curi *! atura alt)r 'at!rial! *at! 2 ,)l)si+# 60(. R!*!"!+! l)ca+ii *! !stiu! cirii 3i alt! *at)rii asi'ilat! 604. E,!ct! sc)tat! !a7us! la sca*!+# 606. 9uuri public! pri'it! 2 a*'iistrar! c)c!siu! 3i cu ciri! 60@. Alt! "al)ri 2 a,ara bila+ului 60<. D)b5-i a,!r!t! c)tract!l)r *! l!asi 3i alt)r c)tract! asi'ilat! !a7us! la sca*!+# 60<1. D)b5-i *! pl#tit 60<&. D)b5-i *! 2casat1< 1< Ac!st c)t s! ,)l)s!3t! *! c#tr! !tit#+il! ra*iat! *i R!istrul !!ral 3i car! 'ai au 2 *!rular! c)tract! *! l!asi. 1( P!tru )rai-ar!a )rai-ar!a c)tabilit#+ii *! !stiu! !stiu! ,)l)sir!a c)turil)r *i ac!ast# clas# !st! )p+i)al#. 604. Acti"! c)ti!t! 606. Dat)rii c)ti!t! 6@. 9ILAN 6@1. 9ila+ *! *!sci*!r! 6@&. 9ila+ *! 2ci*!r! CLASA @ – CONTURI DE ESTIUNE1( @0. DECONTFRI INTERNE @01. D!c)t#ri it!r! pri"i* c!ltui!lil! @0&. D!c)t#ri it!r! pri"i* pr)*uc+ia )b+iut# @0. D!c)t#ri it!r! pri"i* *i,!r!+!l! *! pr!+ @&. CONTURI DE CALCULAIE @&1. C!ltui!lil! acti"it#+ii *! ba-# @&&. C!ltui!lil! acti"it#+il) acti"it#+il)rr au=iliar! @&. C!ltui!li i*ir!ct! *! pr)*uc+i! @&;. C!ltui!li !!ral! *! a*'iistra+i! @&<. C!ltui!li *! *!s,ac!r! @. COSTUL PRODUCIEI @1. C)stul pr)*uc+i!i )b+iut! @. C)stul pr)*uc+i!i 2 curs *! !=!cu+i!
