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