ROMANIAN CHART OF ACCOUNTS

 

Class 1-Capital Accounts

10 Capital and Reserves

101 Capital

1011 Subscribed and not paid in share capital

1012 Subscribed and paid in share capital

1015 Patrimony (autonomous companies)

1016 Public patrimony

104 Premium related to capital

1041 Share premium

1042 Merger premium

1043 Share premium contribution in kind

1044 Debenture conversion premium

105 Revaluation reserve

1051 Revaluation reserve related to the opening balance of the first year of

application of the inflation adjustment

1058 Revaluation reserve due to legal revaluation

106 Reserves

1061 Legal reserve

1062 Reserve for own shares

1063 Statutory or contractual capital reserve

1068 Other reserves

107 Conversion reserve

11 Other retained earnings

117 Other retained earnings

1171 Profit/loss carried forward

1172 Other retained earnings due to the adoption of IAS for the first time, with

the exception of IAS 29

1173 Other retained earnings due to changes in accounting policies

1174 Other retained earnings due to the correction of fundamental errors

1175 Other retained earnings due to surplus on revaluation reserves

12 Profit(loss) for the period

121 Profit(loss) for the period

129 Profit appropriation

13 Investment subsidies

131 Investment subsidies

15 Provisions for risks and charges

151 Provisions for risks and charges

1511 Provisions for litigation

1512 Provisions for guarantees to customers

1513 Provisions for the decommissioning of tangible non-current assets and

other similar actions

1514 Provisions for restructuring costs

1518 Other provisions for risks and charges

16 Loans and similar debts

161 Debenture loans

1614 Foreign debenture loans guaranteed by the State

1615 Foreign debenture loans guaranteed by banks

1617 Domestic debenture loans guaranteed by the State

1618 Other debenture loans

162 Long term bank loans

1621 Long term bank loans

1622 Long term bank loans in arrears

1623 Foreign Government loans

1624 Foreign loans guaranteed by the State

1625 Foreign loans guaranteed by banks

1626 State Treasury loans

1627 Domestic loans guaranteed by the State

166 Debts relating to financial assets

1661 Debts towards companies within the group

1662 Debts towards associates

167 Other loans and similar debts

168 Accrued interest on loans and similar debts

1681 Accrued interest on debenture loans

1682 Accrued interest on long term bank loans

1685 Accrued interest on debts towards companies within the group

1686 Accrued interest on debts towards associates

1687 Accrued interest on other loans and similar debts

169 Premium on redemption of bonds

 

Class 2 - Non-current assets

20 Intangible assets

201 Set-up costs

203 Development costs

205 Concessions, patents, licences, trademarks and similar rights

2051 Purchased concessions, patents, licences, trademarks and similar rights

2052 Patents, licences and other rights and assets developed internally

207 Goodwill

2071 Goodwill

2075 Negative goodwill

208 Other intangible assets

21 Tangible assets

211 Freehold land and land improvements

2111 Freehold land

2112 Land improvements

212 Buildings

213 Plant and machinery, motor vehicles, animals and plantations

2131 Plant and machinery

2132 Measurement, control and adjustment devices

2133 Motor vehicles

2134 Animals and plantations

214 Fixtures and fittings

23 Non-current assets in progress

231 Tangible assets in progress

2311 Land improvements and buildings

2312 Plant and machinery

2313 Other tangible assets

232 Advance payments for tangible non-current assets

2321 Advance payments for freehold land and buildings

2322 Advance payments for plant and machinery

2323 Advance payments for other tangible assets

233 Intangible assets in progress

234 Advance payments for intangible non-current assets

26 Financial assets

261 Investments in subsidiaries

262 Investments in companies excluded from consolidation

263 Investments in associates

2633 Investments in associated companies within the group

2634 Investments in associated companies excluded from consolidation

2635 Strategic investments within the group

2636 Strategic investments excluded from consolidation

264 Investments accounted for using the equity method

265 Other long term investments

267 Long term receivables

2671 Amounts owed by subsidiaries

2672 Accrued interest on amounts owed by subsidiaries

2673 Long term loans

2674 Accrued interest on long term loans

2675 Receivables related to associates

2676 Accrued interest on receivables related to associates

2677 Own shares non-current assets

2678 Other long term receivables

2679 Accrued interest on other long term receivables

269 Amounts payable in relation with financial non-current assets

2691 Amounts payable in relation with investments in subsidiaries within the

group

2692 Amounts payable in relation with associates

28 Depreciation of non-current assets

280 Amortization of intangible assets

2801 Amortization of set-up costs

2803 Amortization of development costs

2805 Amortization of concessions, patents ,licenses ,trademarks and similar

rights and assets

2807 Amortization of goodwill

2808 Amortization of other intangible assets

281 Depreciation of tangible assets

2811 Depreciation of land improvements

2812 Depreciation of buildings

2813 Depreciation of plant and machinery, motor vehicles, animals and

plantations

2814 Depreciation of other tangible assets

29 Impairment of non-current assets

290 Impairment of intangible assets

2903 Impairment of development costs

2905 Impairment of concessions, patents ,licenses , trademarks and similar

rights

2907 Impairment of goodwill

2908 Impairment of other intangible assets

291 Impairment of tangible assets

2911 Impairment of land and land improvements

2912 Impairment of buildings

2913 Impairment of plant and machinery, motor vehicles, animals and plantation

2914 Impairment of other tangible assets

293 Impairment of non-current assets in progress

2931 Impairment of tangible assets in progress

2933 Impairment of intangible assets in progress

296 Impairment of financial assets

2961 Impairment of investments in subsidiaries

2962 Impairment of investments in companies excluded from consolidation

2963 Impairment of investments in associates

2964 Impairment of other long term investments

2965 Impairment of amounts owed by subsidiaries

2966 Impairment of long term loans

2967 Impairment of receivables related to associates

2968 Impairment of own shares non-current assets

2969 Impairment of other long term receivables

 

Class 3-Inventories and work in progress

30 Raw materials and consumables

301 Raw materials

302 Consumables

3021 Auxiliary materials

3022 Fuel

3023 Packaging materials

3024 Spare parts

3025 Seeds and sapling

3026 Fodder

3028 Other consumables

303 Materials in the form of small inventory

308 Price differences on raw materials and consumables

33 Work in progress

331 Work in progress

332 Services in progress

34 Goods

341 Semi-finished goods

345 Finished goods

346 Residual products

348 Price differences on goods

3481 Price differences on semi-finished goods

3485 Price differences on finished goods

3486 Price differences on residual products

35 Inventories held by third parties

351 Raw materials and consumables at third parties

354 Goods at third parties

3541 Semi-finished goods at third parties

3545 Finished goods at third parties

3546 Residual products at third parties

356 Animals at third parties

357 Goods for resale at third parties

358 Packaging materials at third parties

36 Animals

361 Animals and poultry

368 Price differences on animals and poultry

37 Goods purchased for resale

371 Goods purchased for resale

378 Price differences on goods purchased for resale

38 Packaging

381 Packaging materials

388 Price differences on packaging

39 Write-down of inventories and work in progress

391 Write-down of raw materials

392 Write-down of consumables

3921 Write-down of consumables

3922 Write-down of materials in the form of small inventory

393 Weite-down of work in progress

394 Write-down of goods

3941Write-down of semi-finished goods

3945 Write-down of finished goods

3946 Write-down of residual products

395 Write-down of inventories held at third parties

3951 Write-down of raw materials and consumables at third parties

3952 Write-down of semi-finished goods at third parties

3953 Write-down of finished goods at third parties

3954 Write-down of residual products at third parties

3956 Write-down of animals at third parties

3957 Write-down of goods for resale at third parties

3957 Write-down of goods for resale at third parties

3958 Write-down of packaging materials at third parties

396 Write down of animals

397 Write-down of goods purchased for resale

398 Write-down of packaging materials

 

Class 4-Third party accounts

40 Suppliers and similar accounts

401 Suppliers

403 Bills of exchange payable

405 Bills of exchange payable to suppliers of non-current assets

408 Suppliers-invoices to be received

409 Advance payments to suppliers

4091 Advance payments to suppliers for the of inventories

4092 Advance payments to suppliers for the purchase of services

41 Customers and similar accounts

411 Customers

4111 Customers

4118 Doubtful customers or customers involved in litigation

413 Bills of exchange receivable

418 Customers- invoices to be issued

419 Advance payments from cu customers

42 Payroll and similar accounts

421 Employees-salaries payable

423 Other social benefits granted to employees

424 Profit share payable to employees

425 Advances to employees

426 Employees rights not claimed

427 Retention from salaries payable to third parties

428 Other employee-related debts and claims

4281 Other employee-related debts

4282 Other employee-related claims

43 Social security and similar accounts

431 Social security

4311 Company s contribution to social security

4312 Employees contribution to pension fund

4313 Company s contribution to health insurance

4314 Employees contribution to health insurance

437 Unemployment fund

4371 Company s contribution to unemployment fund

4372 Employees contribution to unemployment fund

438 Other personnel-related debts and claims

4381 Other personnel-related debts

4382 Other personnel- related claims

44 Amounts payable to the state budget, special funds

and similar accounts

441 Income tax

4411 Current income tax

4412 Deferred tax

442 Value added tax

4423 VAT payable

4424 VAT receivable

4426 Input VAT

4427 Output VAT

4428 VAT under settlement

444 Tax on salaries

445 Subsidies

446 Other taxes and similar liabilities

447 Special funds- taxes and similar liabilities

448 Other debts and claims with the Treasury

4481Other debts payable to the Treasury

4482 Other claims receivable from the Treasury

45 Group and shareholders

451 Inter-company balances

4511 Principal

4518 Accrued interest

452 Transactions with associates

4521 Transactions with associates

4528 Accrued interest on transactions with associates

455 Amounts owed to shareholders

4551 Shareholders-current accounts

4558 Accrued interest on shareholders current accounts

456 Shareholders-Amounts receivable related to capital

457 Dividends payable

458 Transactions related to joint operations

4581 Transactions related to joint operations-liability

4582 Transactions related to joint operations-asset

46 Sundry debtors and creditors

461 Sundry debtors

462 Sundry creditors

47 Accruals and similar accounts

471 Accrued expenses

472 Deferred income

473 Suspense account

48 Internal transactions

481 Transactions between the entity and sub-units

482 Transactions between sub-units

49 Provisions for doubtful debts

491 Provisions for doubtful customers

495 Provisions for doubtful debts from group companies and shareholders

4951 Provisions for doubtful debts from companies within the group

4952 Provisions for doubtful debts from associates

4953 Provisions for doubtful debts from shareholders

496 Provisions for doubtful sundry debtors

 

Class 5- Treasury accounts

50 Short term financial investments

501 Short term financial investments in companies within the group

502 Own shares

503 Shares

5031 Quoted shares

5032 Unquoted shares

505 Redeemed debentures

506 Debentures

5061 Quoted debentures

5062 Unquoted debentures

508 Other short term financial investment and related receivables

5081 Other short term financial investments

5088 Accrued interest on debentures and short term investments

509 Amounts payable for short term financial investments

5091 Amounts payable for short term financial investments in companies within

the group

5098 Amounts payable for other short term financial investments

51 Bank accounts

511 Outstanding lodgements

5112 Cheques

5113 Bills of exchange held to maturity

5114 Bills of exchange forwarded for discount

512 Cash at bank

5121 Cash at bank in lei

5124 Cash at bank in foreign currencies

5125 Amounts under settlement

518 Interest

5186 Accrued interest payable

5187 Accrued interest receivable

519 Short term bank loans

5191 Short term bank loans

5192 Short term bank loans in arrears

5193 Foreign government loans

5194 Foreign loans guaranteed by the State

5195 Foreign loans guaranteed by banks

5196 State Treasury loans

5197 Domestic loans guaranteed by the State

5198 Accrued interest on short term loans

53 Petty cash

531 Petty cash

5311 Petty cash in lei

5314 Petty cash in foreign currencies

532 Cash equivalents

5321 Postage and fiscal stamps

5322 Holiday vouchers

5323 Transport tickets

5328 Other cash equivalents

54 Letters of credit

541 Letters of credit

5411 Letters of credit in lei

5412 Letters of credit in foreign currencies

542 Cash advances

58 Internal transfers

581 Internal transfers

59 Write-down of treasury accounts

591 Write-down of financial investments in companies within the group

592 Write-down of own shares

593 Write-down of shares

595 Write-down of redeemed debentures

596 Write-down of debentures

598 Write-down of other financial investments and related receivables

 

Class 6 Expense accounts

60 Expenses related to inventories

601 Raw materials

602 Consumables

6021 Auxiliary materials

6022 Fuel

6023 Packaging materials

6024 Spare parts

6025 Seeds and sapling

6026 Fodder

6028 Other consumables

603 Materials in the form of small inventory

604 Materials not stored

605 Electricity, heating and water

606 Animals and poultry

607 Goods for resale

608 Packaging costs

61 Third party services

611 Maintenance and repair expenses

612 Royalties and rental expenses

613 Insurance premiums

614 Research expenses

62 Other third party services

621 Externally contracted manpower

622 Commissions and fees

623 Entertaining, promotion and advertising

624 Transport of goods and personnel

625 Travel

626 Postage and telecommunications

627 Bank commissions and similar charges

628 Other third party services

63 Other taxes, duties and similar expenses

635 Other taxes, duties and similar expenses

64 Personnel expenses

641 Salaries

645 Social security contributions

6451 Company s contribution to social security

6452 Company s contribution to unemployment fund

6453 Company s contribution to health insurance

6458 Other social security and welfare contributions

65 Other operating expenses

654 Bad debts written off

658 Other operating expenses

6581 Compensations, fines and penalties

6582 Gifts and subsidies granted

6583 Net value of assets disposed of and other capital transactions

6588 Other operating expenses

66 Financial expenses

663 Losses on amounts receivable in relation with long term financial

investments

664 Losses on disposal of financial investments

6641 Losses on disposal of long term financial investments

6642 Losses on disposal of short term financial investments

665 Foreign exchange losses

666 Interest expense

667 Discounts granted

668 Other financial expenses

67 Extraordinary expenses

671 Expenses related to natural disasters and other extraordinary events

68 Depreciation and provisions; adjustments for inflation

681 Depreciation and provisions - operating expenses

6811 Depreciation of non-current assets

6812 Provisions for risks and charges

6813 Impairment losses on non-current assets

6814 Write-down of current assets

686 Impairment losses and write-down of financial assets

6863 Impairment losses on financial non-current assets

6864 Write-down of financial current assets

6868 Amortisation of premiums on redemption of debentures

688 Expenses related to adjustments for inflation

69 Income tax and other taxes

691 Income tax

6911 Current income tax

6912 Deferred tax

698 Other taxes not included above

 

Class 7-Revenue accounts

70 Turnover

701 Sales of finished goods

702 Sales of semi-finished goods

703 Sales of residual products

704 Services rendered

705 Revenues from research studies

706 Rental and royalty income

707 Sale of goods purchased for resale

708 Revenues from sundry activities

71 Variation in inventory

711 Variation in inventory

72 Own work capitalized

721 Capitalised costs of intangible non-current assets

722 Capitalised costs of tangible non-current assets

74 Subsidies for operating activities

741 Subsidies for operating activities

7411 Subsidies related to the turnover

7412 Subsidies for raw materials and consumables

7413 Subsidies for other external costs

7414 Subsidies for wages and salaries

7415 Subsidies for social security contributions

7416 Subsidies for other operating expenses

7417 Subsidies related to other income

7418 Subsidies related to interest payable

75 Other operating revenues

754 Bad debts written off and subsequently collected

758 Other operating revenues

7581 Compensations, fines and penalties

7582 Gifts and subsidies received

7583 Proceeds from disposal of assets and capital transactions

7584 Amortisation of investment subsidies

7588 Other operating revenues

76 Financial revenues

761 Revenues from long term financial investments

7611 Revenues from long term investments in companies within the group

7612 Revenues from long term investments in companies excluded from

consolidation

7613 Revenues from long term investments in associates

7614 Revenues from long term investments in associates excluded from

consolidation

7615 Revenues from strategic investments

7616 Revenues from strategic investments excluded from consolidation

7617 Revenues from other long term financial investments

762 Revenues from short term financial investments

763 Revenues from long term receivables

764 Revenues on disposal of financial investments

7641 Revenues on disposal of long term financial investments

7642 Gains on disposal of short term financial investments

765 Foreign exchange gains

766 Interest income

767 Discounts received

768 Other financial revenues

77 Extraordinary revenues

771 Revenues from subsidies for extraordinary events and other similar

revenues

78 Write back of provisions and adjustments for inflation

781 Write back of operating provisions

7812 Write back of provisions for risks and charges

7813 Reversal of impairment losses on non-current assets

7814 Reversal of write-down of current assets

7815 Amortisation of negative goodwill

786 Reversal of impairment losses and write-down of financial assets

7863 Reversal of impairment losses on financial non-current assets

7864 Reversal of write-down of financial current assets

788 Revenues from adjustments for inflation

79 Deferred tax income

791 Deferred tax income

 

Class 8 Special accounts

80 Off-balance sheet accounts

801 Commitments

8011 Guarantees and endorsements

8018 Other commitments

802 Commitments received

8021 Guarantees and endorsements

8028 Other commitments received

803 Other off-balance sheet accounts

8031 Leased tangible assets

8032 Assets held for processing or repair

8033 Assets held in custody

8034 Receivables written off but still followed up

8035 Receivables from penalties and fines claimed

8036 Royalties, rents and similar debts

8037 Bills of exchange discounted before maturity

8038 Other off-balance sheet items

89 Balance sheet

891 Opening balance sheet

892 Closing balance sheet

 

Class 9 Management accounts

90 Internal transactions

901 Internal transactions relating to expenses

902 Internal transactions related to costs of conversion

903 Internal transactions relating to price differences

92 Cost accounts

921 Costs related to core business

922 Costs related to auxiliary activities

923 Production overheads

924 Administrative overheads

925 Distribution costs

93 Production cost

931 Cost of output

933 Cost of work in progress