plan conturi in engleza+expresii

Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicar-contabil:1. Accepturi bancare = Banker's Acceptances;

2. Acoperirea riscului = Hedge, Hedging;

3. Acoperire din patrimoniu = Asset Coverage;

4. Acoperirea dobanzii = Interest coverage;

5. Acord = Agreement;

6. Acord de credit = Credit agreement;

7. Actionar = Shareholder;

8. Actiune = Share;

9. Actiuni in circulatie = Outstanding shares;

10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares;

11. Actiuni pereche = Paired Shares;

12. Activ = Asset;

13. Activ net corectat = Corrected Net Assets;

14. Active curente = Current assets;

15. Active identificabile = Identifiable assets;

16. Active imediate = Quick Assets;

17. Active imobilizate = Non current assets;

18. Activitati curente = Ordinary activities;

19. Activitati de administare a activelor = Trust activities;

20. Activitati de exploatare = Operating activities;

21. Activitati intrerupte = Discontinued operations;

22. Adiministrator de active = Trustee;

23. Ajustare = Adjustment;

24. Ajustare (infrumusetare contabila) = Haircut;

25. Amana, a ceda = Defer;

26. Amanetare = Pledge;

27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale;

28. Analiza fundamentala = Fundamental analysis;

29. Andosare = Endorse;

30. Antecalcul = Ante calculation;

31. Anuitate = Annuity;

32. Anulare = Canceling;

33. Aport = Contribution;

34. Arbitraj = Arbitrage;

35. Arie de distributie = Distribution Area;

36. Asociat, a se asocia = Associates;

37. Asocieri in participatie = Joint venture;

38. Atribuire de actiuni = Assign shares;

39. Autofinantare = Self financing;

40. Balanta de verificare = Trial balance;

41. Banca de investitii = Investment Banker;

42. Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability;

43. Beneficii economice = Economic benefits;

44. Bilant = Balance sheet;

45. Bilant consolidat = Consolidated Balance sheet;

46. Bilant falsificat = Cooked balances;

47. Bilet la ordin = Promissory Note;

48. Bonitate financiara = Financial trustworthiness;

49. Buget = Budget;

50. Cadru general = Framework;

51. Capital social = Share capital;

52. Capital de lucru brut = Working capital;

53. Capital de lucru net = Net Working capital;

54. Capitalizare totala = Total Capitalization;

55. Capitaluri proprii = Shareholders' equity;

56. Casa = Petty cash;

57. Casare = Cassation;

58. Castig = Gain;

59. Castigul dividendului = Dividend Yield;

60. Castig contingent = Contingent gain;

61. Castig din detinerea de active = Holding gains;

62. Castiguri din diferente de curs valutar = Foreign exchange gain;

63. Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT);

64. Cautiune = Bail;

65. Cec compensat = Cleared cheque;

66. Cec la purtator = Bearer cheque;

67. Cedare = Disposal;

68. Cerere = Demand;

69. Certificat = Scrip;

70. Certificat de depozit = Certificate of Deposit;

71. Cesionar = Assignee;

72. Cesionarea actiunilor prin buna intelegere = Private sale of shares;

73. Cesiune = Assignment;

74. Cesiunea unei filiale = Disposal of subsidiary;

75. Cheltuiala cu impozitul pe profit = Tax expense;

76. Cheltuieli cu dobanzile = Interest expenses;

77. Cheltuieli de cercetare si dezvoltare = Research and development costs;

78. Cheltuieli de exploatare = Operating costs;

79. Cheltuieli de personal = Personnel expenses;

80. Cheltuieli fixe = Fixed expenses;

81. Cheltuieli variabile = Variable expenses;

82. Chitanta de datorie = Due Bill;

83. Cifra de afaceri = Turnover;

84. Combinari de intreprinderi = Business combination;

85. Comensurare / Evaluare = Measurement;

86. Comision = Commission;

87. Companie cu capital de risc = Venture Capital Company;

88. Compensa = Set-off;

89. Compensare = Offsetting;

90. Comun = Common;

91. Conceptul conectarii costurilor la venituri = Matching of cost with revenues;

92. Concesionare = Concession arrangement;

93. Conditii ale platii amanate = Deferred payment terms;

94. Conosament = Bill of lading;

95. Consecventa = Consistency;

96. Consolidare = Consolidation;

97. Consultant financiar = Financial Advisor;

98. Cont = Account;

99. Cont de compensare = Clearing Account;

100. Cont discretionar = Discretionary Account;

101. Cont general = General Account;

102. Cont inghetat = Frozen Account;

103. Contabil = Accountant;

104. Contabilitate de angajamente = Accruals basis of accounting;

105. Contabilitate de casa = Cash accounting;

106. Contingente (eventualitati, incertitudini) = Contingencies;

107. Continuitatea activitatii = Going concern;

108. Contract de constructii = Construction contract;

109. Contract de Novatie = Contract Novation;

110. Contractul cost-plus = Cost-plus contract;

111. Contraprestatie = Consideration;

112. Contravaloarea cedarii = Disposal consideration;

113. Contul de profit si pierdere = Income statement;

114. Conturi blocate = Booked balances;

115. Conversie = Conversion;

116. Copie certificata = Certified copy;

117. Cost curent = Current cost;

118. Cost de achizitie = Cost of purchase;

119. Cost istoric = Historical cost;

120. Costul bunurilor vandute = Cost of goods sold;

121. Costul fortei de munca = Labour cost;

122. Costul stocurilor = Cost of inventories;

123. Costul unei achizitii = Cost of an acquisition;

124. Costul vanzarilor = Cost of sales;

125. Costuri absorbite = Absorbed cost;

126. Costuri aferente iesirilor = Cost of disposal;

127. Costuri de vanzare = Selling costs;

128. Costuri fixe = Fixed cost;

129. Costuri marginale = Marginal cost;

130. Costuri operationale = Operating expense;

131. Costuri si venituri = Costs and revenues;

132. Costuri variabile = Variable cost;

133. Costurile indatorarii = Borrowing costs;

134. Creante = Receivables;

135. Creante clienti = Account Receivable;

136. Creante comerciale = Trade receivables;

137. Creante pe termen lung = Long term receivables;

138. Creante privind impozitul amanat = Deferred tax asset;

139. Crestere economica = Economic growth;

140. Criterii de recunoastere = Recognition criteria;

141. Cumparare fortata = Buy-in;

142. Cupon (la obligatiune) = Coupon;

143. Curent, pe termen scurt = Current;

144. Cursul de inchidere = Closing rate;

145. Data bilantului = Balance sheet date;

146. Data exercitarii = Exercise Date;

147. Data expirarii = Expiration Date;

148. Data inregistrarii = Date of Record;

149. Data intrarii in vigoare = Effective date;

150. Data raportarii = Reporting date;

151. Datorie in obligatiuni = Bonded Debt;

152. Datorie pe termen scurt = Short term debt;

153. Datorie pe tremen lung = Long term debt;

154. Datorii = Liabilities;

155. Datorii bancare = Notes Payable Bank;

156. Datorii contingente = Contingent liabilities;

157. Datorii curente = Current liabilities;

158. Datorii fiscale = Tax Payable;

159. Datorii la furnizori pe termen lung = Long term liabilities;

160. Datorii la stat = Tax Due;

161. Datorii pe termen lung = Non current liabilities;

162. Datorii privind impozitul amanat = Deferred tax liabilities;

163. Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement; (vezi nota 1)

164. Declaratia oficiala = Official Statement;

165. Decontare = Clearance;

166. Depreciere = Impairment;

167. Descrieri cu caracter general = General disclosures;

168. Dezvolta, in curs de executie = Progress, On the ...;

169. Diferenta temporara = Temporary difference;

170. Diferente temporale = Timing differences;

171. Diluarea participarii publice = Equity ownership opening;

172. Discont = Discount;

173. Distribuire la bursa = Exchange Distribution;

174. Distribuire negociata = Negotiated Underwriting;

175. Dividende = Dividends;

176. Dividende de plata = Dividend Payout;

177. Divizarea actiunilor = Share split;

178. Dobanda = Interest;

179. Dobanda acumulata = Accrued Interest;

180. Dobanda compusa = Compound Interest;

181. Dobanda pentru imprumuturi revocabile = Call Money Rate;

182. Drept (de..) = Right;

183. Drept de preemptiune = Pre-emptive Right;

184. Drept de subscriere = Subscription Right;

185. Durata de incasare a creantelor = Days Sales Outstanding;

186. Echivalente de numerar = Cash equivalents;

187. Efect de comert = Paper;

188. Efect de levier = Leverage;

189. Efect de saturatie = Crowding - out effect;

190. Element = Item;

191. Elemente bilantiere = On balance sheet items;

192. Elemente extrabilantiere = Off-balance-sheet items;

193. Elemente extraordinare = Extraordinary items;

194. Elemente-randuri = Line items;

195. Emisiune = Issue;

196. Emisiune fierbinte = Hot Issue;

197. Emisiune de obligatiuni = Bond Issue;

198. Emisiune noua = New Issue;

199. Emitent = Issuer;

200. Erori fundamentale = Fundamental errors;

201. Estimare contabila = Accounting estimate;

202. Evaluare imobiliara = Real Estate Appraisal;

203. Evaluat in mod credibil = Measured reliably;

204. Evaziune fiscala = Tax evasion;

205. Executare = Execution;

206. Expansiune = Expansion;

207. Extras = Excerpt;

208. Extras de bilant = Summarized balance-sheet;

209. Extras de cont = Account Statement;

210. Falit = Bankrupt;

211. Filiala = Subsidiary;

212. Finantare anticipata = Advance Refunding;

213. Finantare pe credit = Debt financing;

214. Flux de fonduri = Flow of Funds;

215. Fluxuri de numerar = Cash flows;

216. Fond comercial (pozitiv) = Goodwill;

217. Fond comercial negativ = Negative goodwill;

218. Fond de rulment brut (total) = Working capital;

219. Fond de rulment net = Net Working capital;

220. Fonduri de pensii = Retirement benefit plans;

221. Fonduri detinute pentru clienti = Funds held for customers;

222. Forma nominativa = Registered Form;

223. Forta de munca = Labour force;

224. Franciza = Franchise;

225. Fuziune = Merger;

226. Garant = Bondsman;

227. Garantie = Collateral;

228. Greva = Strike;

229. Identificarea activelor si obligatiilor = Identification of assets and liabilities;

230. Iesiri de numerar = Cash outflow;

231. Imagine fidela/ prezentare fidela = True and fair view/fair presentation;

232. Imaterial, intangibil = Intangible;

233. Imobiliar, fiduciar = Real;

234. Impozit pe profit = Tax on income;

235. Impozit real = Real tax;

236. Impozite amanate = Deferred taxes;

237. Imprumut = Loan;

238. Imprumut imobiliar = Mortgage;

239. Imprumut revocabil = Call Loan;

240. Imprumuturi nerambursabile = Forgivable loans;

241. Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings;

242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings;

243. Impune, a stabili un impozit = Assess;

244. Incasare, crestere = Increase;

245. Incasari = Proceeds;

246. Incasari din cedare = Disposal proceeds;

247. Incasari in numerar = Cash proceeds;

248. Inchidere de conturi = Strike a balance;

249. Indemnizatie = Allowance;

250. Indexare = Pegging;

251. Indice de piata = Market Index;

252. Inflatie = Inflation;

253. Inghetarea cresterii salariale = Wage freeze;

254. Inregistrare = Booking;

255. Instrument de capital propriu = Equity Instrument;

256. Instrument de credit = Debt Instrument;

257. Intelegere de Novatie = Novation Agreement;

258. Interes in asocieri in participatie = Interest in joint ventures;

259. Interese minoritare = Minority interests;

260. Intrari de numerar = Cash inflow;

261. Intreprindere = Enterprise;

262. Inventar, stoc = Inventory;

263. Investitie = Investment;

264. Investitii curente = Current investments;

265. Ipoteca generala = Blanket mortgage;

266. Ipotecare = Hypothecation;

267. La cost (inregistrare la...) = At cost;

268. La maturitate (incasare la...) = Maturities;

269. Leasing financiar = Finance lease;

270. Lesing = Lease;

271. Lichidare = Liquidation;

272. Lichidare cash = Cash settlement;

273. Lichiditate = Liquidity;

274. Lichiditatea curenta = Quick Ratio;

275. Lichiditatea generala (globala) = Current Ratio;

276. Licitatie concurentiala = Competitive Bidding;

277. Linie de credit = Line of Credit;

278. Livrare esalonata = Staggered delivery;

279. Marja = Margin;

280. Marja bruta = Gross margin;

281. Materii prime = Raw material;

282. Medie = Average;

283. Medie mobila = Moving Average;

284. Mentinerea capitalului = Capital maintenance;

285. Metoda cost-plus = Cost-plus method;

286. Metoda costului = Cost method;

287. Metoda FIFO = FIFO formula;

288. Metoda gradului de finalizare = Percentage of completion method;

289. Metoda LIFO = LIFO formula;

290. Metoda obligatiei = Liability method;

291. Metoda obligatiilor bilantiere = Balance sheet liability method;

292. Metoda punerii in echivalenta = Equity method;

293. Modificari ale pozitiei financiare = Changes in financial position;

294. Moneda de raportare = Reporting currency;

295. Navlu = Freight;

296. Negociabilitate = Negotiability;

297. Negociere directa = Direct negotiation;

298. Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses);

299. Neplata unei datorii = Default;

300. Nesemnificativ = Immaterial;

301. Normarea a muncii = Standardization of Labour;

302. Nucleu stabil de actionari = Core ownership;

303. Numar de zile ale perioadei de incasare = Collection days;

304. Numerar = Cash;

305. Numerar in casierie = Cash on hand;

306. Obligatie = Obligation;

307. Obligatie fiscala = Tax liability;

308. Obligatii angajate = Accrued liabilities;

309. Obligatii comerciale = Trade liabilities;

310. Obligatii la furnizori = Account Payable;

311. Obligatiune = Bond;

312. Obligatiune cu colateral = Collateral Trust Bond;

313. Obligatiune cu cupon = Coupon Bond;

314. Obligatiune cu discont = Discount Bond;

315. Obligatiune garantata cu echipamente = Equipment Trust Certificate;

316. Obligatiune in forma dematerializata = Book Entry Bond;

317. Obligatiune ipotecara = Mortgage Bond;

318. Obligatiune speculativa = Junk Bond;

319. Obtinere de profituri = Profit Taking;

320. Oferta (de distribuire) publica = Public Offering (Distribution);

321. Oferta de drepturi = Right Offering;

322. Oferta publica de vanzare = Public offering of shares;

323. Operatiune, operational, functionare = Operation;

324. Operatiuni de piata deschisa = Open Market Operation;

325. Oportunitate = Timeliness;

326. Optiune pe actiuni = Share warrant;

327. Ordin, comanda = Order;

328. Parteneriat = Partnership;

329. Pasiv total = Liabilities and Net Worth;

330. Performanta = Performance;

331. Perioada contabila = Accounting period;

332. Perioada de raportare = Reporting period;

333. Piata de licitatie = Auction Marketplace;

334. Piata de negociere = Negotiated Marketplace;

335. Piata monetara = Money Market;

336. Piata normala = Normal Market;

337. Piata secundara = Aftermarket;

338. Pierdere din depreciere = Impairment loss;

339. Pierderi contingente = Contingent losses;

340. Plasament direct = Direct placement;

341. Plasament privat = Private placement;

342. Plata amanata = Deferred payment;

343. Plata in numerar = Cash payment;

344. Plata, scadere = Decrease;

345. Plati = Payments;

346. Plati restante = Back payments;

347. Politici contabile = Accounting policies;

348. Portofoliu = Portfolio;

349. Portofoliu eficient = Efficient Portfolio;

350. Pozitia financiara = Financial position;

351. Prag de semnificatie = Materiality;

352. Preceptor = Tax collector;

353. Preluare = Takeover;

354. Pret = Price;

355. Pret obiectiv = Arms length price;

356. Pretul net = Net Price;

357. Pretul pietei = Market Price;

358. Prevalenta economicului asupra juridicului = Substance over form;

359. Prezentare = Presentation;

360. Prezentare fidela = Fair presentation;

361. Prezentarea informatiilor = Disclosure;

362. Prezentarea informatiilor privind partile afiliate = Related party disclosures;

363. Prima = Premium;

364. Prime de capital = Share premium;

365. Principal (venit principal) = Core;

366. Privatizare = Going private;

367. Procura = Power of Attorney;

368. Produse finite = Finished goods;

369. Produse in curs de fabricatie = Work in progress;

370. Produse structurate = Structured Products;

371. Profit contabil = Accounting profit;

372. Profit din exploatare = Operating profit;

373. Profit impozabil = Taxable profit;

374. Profitul brut = Gross Profit;

375. Prognoza economica = Business forecasting;

376. Proprietate individuala = Individual Proprietorship;

377. Proprietate unica = Proprietorship Individual;

378. Prospect = Prospectus;

379. Provizion = Provision;

380. Prudenta = Prudence;

381. Public(a), a deveni publica = Going Public;

382. Putere de cumparare = Buying Power;

383. Rambursare in avans = Advance Refunding;

384. Randament = Yield;

385. Randamentul curent = Current Yield;

386. Randamentul pana la scadenta = Yield to Maturity;

387. Raport anual = Annual Report;

388. Raport de subscriere = Subscription Ratio;

389. Raport financiar interimar = Interim financial report;

390. Raportare financiara = Financial reporting;

391. Raportarea pe baza valorilor nete = Reporting on a net basis;

392. Raportul cost - beneficiu = Balance between benefit and cost;

393. Raportul pret/castig = Price Per Earnings Ratio;

394. Raportul valoare de piata/valoare contabila = Market to Book Ratio;

395. Rascumparare = Redemption;

396. Raspundere limitata = Limited Liability;

397. Rata capitalizarii = Capitalization Ratio;

398. Rata de crestere = Growth Rate;

399. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA);

400. Rata de rotatie a activelor = Assets Turnover Ratio;

401. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio;

402. Rata de rotatie a stocurilor = Inventory Turnover Ratio;

403. Rata de schimb = Exchange Rate;

404. Reconciliere = Reconciliation;

405. Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets;

406. Recunoastere = Recognition;

407. Redeventa(e) = Royalty/Royalties;

408. Reducere initiala = Initial Allowance;

409. Reducerea valorii contabile element cu element = Write-down on an item by item basis;

410. Reduceri = Deductions;

411. Reduceri de valoare = Valuation allowances;

412. Reduceri pentru creante incerte = Doubtful debts allowances on receivables;

413. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories;

414. Relevanta = Relevance;

415. Reluarea elementelor = Reversal of items;

416. Rentabilitatea investitiilor = Return on investments;

417. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE);

418. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit;

419. Reportarea pierderii fiscale = Tax loss carry forward;

420. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses;

421. Reprezentare fidela = Faithful representation;

422. Responsabil de cont = Account Executive;

423. Retine = Retain;

424. Retragere = Backing Away;

425. Retratare = Restatement;

426. Rezerva = Reserve;

427. Rezerve din reevaluare = Revaluation reserve;

428. Rezultat reportat = Retained earnings;

429. Rezultatul pe actiune diluat = Diluted earnings per share;

430. Risc de reinvestire = Reinvestment Risk;

431. Salariu = Wage;

432. Sarcina, pret, onorariu, cost = Charge;

433. Scadenta = Maturity;

434. Scadentar = Maturity Schedule;

435. Schimbul datoriilor in actiuni = Debt / Equity Swap;

436. Sciziune = Spin-Off;

437. Scutit de taxe = Tax free;

438. Segment de raportare = Reportable segment;

439. Segmente de activitate si zone geografice = Industry and geographical segments;

440. Seif = Box;

441. Serviciul datoriei = Debt Service;

442. Sistemul costului istoric = Historical cost system;

443. Situatia fluxurilor de numerar = Cash flow statement;

444. Situatii financiare = Financial statements;

445. Situatii financiare consolidate = Consolidated financial statements;

446. Societate = Company;

447. Societate in comandita = Limited Partnership;

448. Sold creditor = Credit Balance;

449. Sold debitor = Debit Balance;

450. Sold debitor ajustat = Adjusted Debit Balance;

451. Solduri finale = Closing Bank Balance;

452. Solduri initiale = Opening Bank Balance;

453. Solvabilitate = Solvency;

454. Somer = Unemployed Worker;

455. Sondaj = Sampling;

456. Spete restante = Back charges;

457. Stagflatie = Stagflation;

458. Stagnare = Stagnation;

459. Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare;

460. Studiu de fezabilitate = Feasibility Study;

461. Subevaluat = Under valuated;

462. Subinchiriere = Afterimage;

463. Subordonat = Subordinate;

464. Subscriere = Subscription;

465. Subventii de exploatare = Grants related to income;

466. Subventii privind activele = Grants related to assets;

467. Surplus din reevaluare = Revaluation surplus;

468. Tangibil, material = Tangible;

469. Taxa de depozitare = Bond Dues;

470. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);

471. Terenuri si mijloace fixe = Property, plant and equipment;

472. Termen lung (pe ...) = Non-current;

473. Titlu certificat = Certificated Security;

474. Titlu de valoare cu venit fix = Fixed-Income Security;

475. Titlu de participare strategica = Strategic Equity Investment;

476. Titlul de proprietate asupra activelor = Title to assets;

477. Titluri de creanta = Debt securities;

478. Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss;

479. Tranzactie cu pret determinat obiectiv = Arm's length transaction;

480. Tranzactie in numerar = Cash Trade;

481. Tranzactii cu partile afiliate = Related party transactions;

482. Tranzactii si alte evenimente = Transactions and other events;

483. Trata = Bill of Exchange;

484. Tratament contabil = Accounting treatment;

485. Tratament de baza = Benchmark treatment;

486. Utilitate = Utility;

487. Uz de fals = Use of forgery;

488. Uzura morala = Obsolescence;

489. Valoare actualizata = Present value;

490. Valoare adaugata = Added Value;

491. Valoare corecta de piata = Fair Market Value;

492. Valoare de piata = Market Value;

493. Valoare de piata de referinta = Base Market Value;

494. Valoare intrinseca = Intrinsic Value;

495. Valoare justa = Fair value;

496. Valoare realizabila = Realisable value;

497. Valoare realizabila neta = Net realisable value;

498. Valoare recuperabila = Recoverable amount;

499. Valoare reziduala = Residual value;

500. Valoarea actiunilor emise = Amount of shares issued;

501. Valoarea contabila = Carrying amount;

502. Valoarea imprumutului = Loan Value;

503. Valoarea la scadenta = Maturity Value;

504. Valoarea nominala = Face Value;

505. Valuta = Currency;

506. Vanzare grupata = Banded pack;

507. Vanzare incrucisata = Cross selling;

508. Vanzari = Sales;

509. Variatie neta = Net Change;

510. Venit = Revenue;

511. Venit contabil = Accounting income;

512. Venit fiscal = Tax income;

513. Venitul net = Net Income;

514. Venituri constatate in avans = Deferred revenue (income);

515. Venituri din dobanzi = Interest income;

516. Venituri din exploatare = Operating income;

517. Vot cumulativ = Cumulative Voting;

518. Vot statutar = Statutory Voting;

519. Zona libera = Free Zone;

520. Zona vamala libera = Duty Free Zone;

PLANUL CONTABIL = CHART OF ACCOUNTS

1 CONTURI DE CAPITALURI = CAPITAL ACCOUNTS

10 CAPITAL SI REZERVE = CAPITAL AND RESERVE ACCOUNTS

1011 Capital subscris nevarsat = Subscribed and not paid in share capital

1012 Capital subscris varsat = Subscribed and paid in share capital

1015 Patrimoniul regiei = Patrimony [autonomous companies]

1016 Patrimoniul public = Public patrimony

1041 Prime de emisiune = Share premium

1042 Prime de fuziune = Merger premium

1043 Prime de aport = Share premium contribution in kind

1044 Prime de conversie a obligatiunilor in actiuni = Debenture conversion premium

1051 Rezerve din reevaluare aferente bilantului de deschidere al primului an de aplicare a ajustarii la inflatie = Revaluation reserve related to the opening balance of the first year of application of the inflation adjustment

1058 Rezerve din reevaluari dispuse prin acte normative = Revaluation reserve due to legal revaluation

1061 Rezerve legale = Legal reserve

1062 Rezerve pentru actiuni proprii = Reserve for own shares

1063 Rezerve statutare sau contractuale = Statutory or contractual capital reserve

1068 Alte rezerve = Other reserves

107 Rezerve din conversie = Conversion reserve

11 REZULTATUL REPORTAT = OTHER RETAINED EARNINGS

1171 Rezultatul reportat reprezentand profitul nerealizat, respectiv pierderea nerecuperata = Profit/loss carried forward

1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai putin IAS 29 = Other retained earnings due to the adoption of IAS for the first time, with the exception of IAS 29

1173 Rezultatul reportat provenit din modificarile politicilor contabile = Other retained earnings due to changes in accounting policies

1174 Rezultatul reportat provenit din corectarea erorilor fundamentale = Other retained earnings due to the correction of fundamental errors

1175 Rezultatul reportat reprezentand surplusul realizat din rezerva de reevaluare = Other retained earnings due to surplus on revaluation reserves

12 REZULTATUL EXERCITIULUI = PROFIT [ LOSS ] FOR THE PERIOD

121 Profit si pierdere = Profit [ loss ] for the period

129 Repartizarea profitului = Profit appropriation / Allocation of profit / Sharing of profit

13 SUBVENTII PENTRU INVESTITII = INVESTMENT SUBSIDIES

131 Subventii pentru investitii = Investment subsidies

15 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI = PROVISIONS FOR RISKS AND CHARGES

1511 Provizioane pentru litigii = Provisions for litigation

1512 Provizioane pentru garantii acordate clientilor = Provisions for guarantees to customers

1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare legate de acestea = Provisions for the decommissioning of tangible non-current assets and other similar actions

1514 Provizioane pentru restructurare = Provisions for restructuring costs

1518 Alte provizioane pentru riscuri si cheltuieli = Other provisions for risks and charges

16 IMPRUMUTURI SI DATORII ASIMILATE = LOANS AND SIMILAR DEBTS

1614 Imprumuturi externe din emisiuni de obligatiuni garantate de stat = Foreign debenture loans guaranteed by the State

1615 Imprumuturi externe din emisiuni de obligatiuni garantate de banci = Foreign debenture loans guaranteed by banks

1617 Imprumuturi interne din emisiuni de obligatiuni garantate de stat = Domestic debenture loans guaranteed by the State

1618 Alte imprumuturi din emisiuni de obligatiuni = Other debenture loans

1621 Credite bancare pe termen lung = Long term bank loans

1622 Credite bancare pe termen lung nerambursate la scadenta = Long term bank loans in arrears

1623 Credite externe guvernamentale = Foreign Government loans

1624 Credite bancare externe garantate de stat = Foreign loans guaranteed by the State

1625 Credite bancare externe garantate de banci = Foreign loans guaranteed by banks

1626 Credite de la trezoreria statului = State Treasury loans

1627 Credite bancare interne garantate de stat = Domestic loans guaranteed by the State

1661 Datorii catre societatile din cadrul grupului = Debts towards companies within the group

1662 Datorii catre societatile care detin interese de participare = Debts towards associates

167 Alte imprumuturi si datorii asimilate = Other loans and similar debts

1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni = Accrued interest on debenture loans

1682 Dobanzi aferente creditelor bancare pe termen lung = Accrued interest on long term bank loans

1685 Dobanzi aferente datoriilor catre societatile din cadrul grupului = Accrued interest on debts towards companies within the group

1686 Dobanzi aferente datoriilor catre societatile care detin interese de participare = Accrued interest on debts towards associates

1687 Dobanzi aferente altor imprumuturi si datorii asimilate = Accrued interest on other loans and similar debts

169 Prime privind rambursarea obligatiunilor = Premium on redemption of bonds

2 CONTURI DE IMOBILIZARI = NON-CURRENT ASSETS

20 IMOBILIZARI NECORPORALE = INTANGIBLE ASSETS

201 Cheltuieli de constituire = Set-up costs

203 Cheltuieli de dezvoltare = Development costs

2051 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate = Purchased concessions, patents, licences, trademarks and similar rights and assets

2052 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare obtinute cu resurse proprii = Patents, licences and other similar rights and assets developed internally

2071 Fondul comercial = Goodwill

2075 Fondul comercial negativ = Negative goodwill

208 Alte imobilizari necorporale = Other intangible assets

21 IMOBILIZARI CORPORALE = TANGIBLE ASSETS

2111 Terenuri = Freehold land

2112 Amenajari terenuri = Land improvements

212 Constructii = Buildings

2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru) = Plant and machinery

2132 Aparate si instalatii de masurare, control si reglare = Measurement, control and adjustment devices

2133 Mijloace de transport = Motor vehicles

2134 Animale si plantatii = Animals and plantations

214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale = Fixtures and fittings

23 IMOBILIZARI IN CURS = NON - CURRENT ASSETS IN PROGRESS

2311 Amenajari de terenuri si constructii = Land improvements and buildings

2312 Instalatii tehnice si masini = Plant and machinery

2313 Alte imobilizari corporale = Other tangible assets

2321 Avansuri acordate pentru terenuri si constructii = Advance payment for freehold land and buildings

2322 Avansuri acordate pentru instalatii tehnice si masini = Advance payments for plant and machinery

2323 Avansuri acordate pentru alte imobilizari corporale = Advance payments for other tangible assets

233 Imobilizari necorporale in curs = Intangible assets in progress

234 Avansuri acordate pentru alte imobilizari necorporale = Advance payments for intangible non-current assets

26 IMOBILIZARI FINANCIARE = FINANCIAL ASSETS

261 Titluri de participare detinute la filiale din cadrul grupului = Investments in subsidiaries

262 Titluri de participare detinute la filialedin afara grupului = Investments in companies excluded from consolidation

2633 Titluri de participare detinute in intreprinderi asociate din cadrul grupului = Investments in associated companies within the group

2634 Titluri de participare detinute in intreprinderi asociate din afara grupului = Investments in associated companies excluded from consolidation

2635 Titluri de participare strategice in cadrul grupului = Strategic investments within the group

2636 Titluri de participare strategice in afara grupului = Strategic investments excluded from consolidation

264 Titluri puse in echivalenta = Investments accounted for using the equity method

265 Alte titluri imobilizate = Other long term investments

2671 Sume datorate de filiale = Amounts owed by subsidiaries

2672 Dobanda aferenta sumelor datorate de filiale = Accrued interest on amounts owed by subsidiaries

2673 Imprumuturi acordate pe termen lung = Long term loans

2674 Dobanda aferenta imprumuturilor acordate pe termen lung = Accrued interest on long term loans

2675 Creante legate de interesele de participare = Receivables related to associates

2676 Dobanda aferenta creantelor legate de interesele de participare = Accrued interest on receivables related to associates

2677 Actiuni proprii - active imobilizate = Own shares - non-current assets

2678 Alte creante imobilizate = Other long term receivables

2679 Dobanzi aferente altor creante imobilizate = Accrued interest on other long term receivables

2691 Varsaminte de efectuat referitoare la titluri de participare detinute la filiale din cadrul grupului = Amounts payable in relation with investments in subsidiaries within the group

2692 Varsaminte de efectuat referitoare la interesele de participare = Amounts payable in relation with associates

2698 Varsaminte de efectuat pentru alte imobilizari financiare = Amounts payble in relation with other financial assets

28 AMORTIZARI PRIVIND IMOBILIZARILE = AMORTIZATION OF NON-CURRENT ASSETS

2801 Amortizarea cheltuielilor de constituire = Amortization of set-up costs

2803 Amortizarea cheltuielilor de dezvoltare = Amortization of development costs

2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare = Amortization of concessions, patents, licences, trademarks and similar rights and assets

2807 Amortizarea fondului comercial = Amortization of goodwill

2808 Amortizarea altor imobilizari necorporale = Amortization of other intangible assets

2811 Amortizarea amenajarilor de terenuri = Amortization of land improvements

2812 Amortizarea constructiilor = Amortization of buildings

2813 Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor = Amortization of plant and machinery, motor vehicles, animals and plantations

2814 Amortizarea altor imobilizari corporale = Amortization of other tangible assets

29 PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR = IMPAIRMENT OF NON-CURRENT ASSETS

2903 Provizioane pentru cheltuielile de dezvoltare = Impairment of development costs

2905 Provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare = Impairment of concessions, patents, licences, trademarks and similar rights and assets

2907 Provizioane pentru fondul comercial = Impairment of goodwill

2908 Provizioane pentru alte imobilizari necorporale = Impairment of other intangible assets

2911 Provizioane pentru deprecierea terenurilor si amenajarilor de terenuri = Impairment of land and land improvements

2912 Provizioane pentru deprecierea constructiilor = Impairment of buildings

2913 Provizioane pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor = Impairment of plant and machinery, motor vehicles, animals and plantations

2914 Provizioane pentru deprecierea altor imobilizari corporale = Impairment of other tangible assets

2931 Provizioane pentru deprecierea imobilizarilor corporale in curs = Impairment of tangible assets in progress

2933 Provizioane pentru deprecierea imobilizarilor necorporale in curs = Impairment of intangible assets in progress

2961 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din cadrul grupului = Impairment of investments in subsidiaries

2962 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din afara grupului = Impairment of investments in companies excluded from consolidation

2963 Provizioane pentru deprecierea imobilizarilor financiare sub forma de interese de participare = Impairment of investments in associates

2964 Provizioane pentru deprecierea altor titluri imobilizate = Impairment of other long term investments

2965 Provizioane pentru deprecierea sumelor datorate de filiale = Impairment of amounts owed by subsidiaries

2966 Provizioane pentru deprecierea imprumuturilor acordate pe termen lung = Impairment of long term loans

2967 Provizioane pentru deprecierea creantelor legate de interesele de participare = Impairment of receivables related to associates

2968 Provizioane pentru deprecierea actiunilor proprii - active imobilizate = Impairment of own shares - non-current assets

2969 Provizioane pentru deprecierea altor creante imobilizate = Impairment of other long term receivables

3 CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE = INVENTORIES AND WORK IN PROGRESS

30 STOCURI DE MATERII SI MATERIALE = RAW MATERIALS AND CONSUMABLES

301 Materii prime = Raw materials

3021 Materiale auxiliare = Auxiliary materials

3022 Combustibili = Fuel

3023 Materiale pentru ambalat = Packaging materials

3024 Piese de schimb = Spare parts

3025 Seminte si materiale de ambalat = Seeds and sapling

3026 Furaje = Fodder

3028 Alte materiale consumabile = Other consumables

303 Materiale de natura obiectelor de inventar = Materials in the form of small inventory

308 Diferente de pret la materii prime si materiale = Price differences on raw materials and consumables

33 PRODUCTIA IN CURS DE EXECUTIE = WORK IN PROGRESS

331 Produse in curs de executie = Work in progress

332 Lucrari si servicii in curs de executie = Services in progress

34 PRODUSE = GOODS

341 Semifabricate = Semi-finished goods

345 Produse finite = Finished goods

346 Produse reziduale = Residual products

3481 Diferente de pret la semifabricate = Price differences on semi-finished goods

3485 Diferente de pret la produse finite = Price differences on finished goods

3486 Diferente de pret la produse reziduale = Price differences on residual products

35 STOCURI AFLATE LA TERTI = INVENTORIES HELD BY THIRD PARTIES

351 Materii prime si materiale aflate la terti = Raw materials and consumables at third parties

3541 Semifabricate aflate la terti = Semi-finished goods at third parties

3545 Produse finite aflate la terti = Finished goods at third parties

3546 Produse reziduale aflate la terti = Residual products at third parties

356 Animale aflate la terti = Animals at third parties

357 Marfuri aflate la terti = Goods for resale at third parties

358 Ambalaje aflate la terti = Packaging materials at third parties

36 ANIMALE = ANIMALS

361 Animale si pasari = Animals and poultry

368 Diferente de pret la animale si pasari = Price differences on animals and poultry

37 MARFURI = GOODS PURCHASED FOR RESALE

371 Marfuri = Good purchased for resale

378 Diferente de pret la marfuri = Price differences on goods purchased for resale

38 AMBALAJE = PACKAGING

381 Ambalaje = Packaging

388 Diferente de pret la ambalaje = Price difference on packaging

39 PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR SI A PRODUCTIEI IN CURS DE EXECUTIE = WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS

391 Provizioane pentru deprecierea materiilor prime = WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS

3921 Provizioane pentru deprecierea materialelor consumabile = Write-down of consumables

3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inventar = Write-down of materials in the form of small inventory

393 Provizioane pentru deprecierea productiei in curs de executie = Write-down of work in progress

3941 Provizioane pentru deprecierea semifabricatelor = Write-down of semi-finished goods

3945 Provizioane pentru deprecierea produselor finite = Write-down of finished goods

3946 Provizioane pentru deprecierea produselor reziduale = Write-down of residual products

3951 Provizioane pentru deprecierea materiilor prime si materialelor aflate la terti = Write-down of raw materials and consumables at third parties

3952 Provizioane pentru deprecierea semifabricatelor aflate la terti = Write-down of semi-finished goods at third parties

3953 Provizioane pentru deprecierea produselor finite aflate la terti = Write-down of finished goods at third parties

3954 Provizioane pentru deprecierea produselor reziduale aflate la terti = Write-down of residual products at third parties

3956 Provizioane pentru deprecierea animalelor aflate la terti = Write-down of animals at third parties

3957 Provizioane pentru deprecierea marfurilor aflate la terti = Write-down of goods for resale at third parties

3958 Provizioane pentru deprecierea ambalajelor aflate la terti = Write-down of packaging materials at third parties

396 Provizioane pentru deprecierea animalelor = Write-down of animals

397 Provizioane pentru deprecierea marfurilor = Write-down of goods purchased for resale

398 Provizioane pentru deprecierea ambalajelor = Write-down of packaging materials

4 CONTURI DE TERTI = THIRD PARTY ACCOUNTS

40 FURNIZORI SI CONTURI ASIMILATE = SUPPLIERS AND SIMILAR ACCOUNTS

401 Furnizori = Suppliers

403 Efecte de platit = Bills of exchange payable

404 Furnizori de imobilizari = Suppliers of non-current assets

405 Efecte de platit pentru imobilizari = Bills of exchange payable to suppliers of non-current assets

408 Furnizori - facturi nesosite = Suppliers - invoices to be received

4091 Furnizori - debitori pentru cumparari de bunuri de natura stocurilor = Suppliers - advance payments to suppliers for the purchase of inventories

4092 Furnizori - debitori pentru prestari de servicii si executari de lucrari = Suppliers - advance payments to suppliers for the purchase of services

41 CLIENTI SI CONTURI ASIMILATE = CUSTOMERS AND SIMILAR ACCOUNTS

4111 Clienti = Customers

4118 Clienti incerti sau in litigiu = Doubtful customers or customers involved in litigation

413 Efecte de primit = Bills of exchange receivable

418 Clienti - facturi de intocmit = Customers - invoices to be issued

419 Clienti - creditori = Customers - advance payments from customers

42 PERSONAL SI CONTURI ASIMILATE = PAYROLL AND SIMILAR ACCOUNTS

421 Personal - salarii datorate = Employees - salaries payable

423 Personal - ajutoare materiale datorate = Employees - other social benefits granted to employees

424 Participarea personalului la profit = Profit share payable to employees

425 Avansuri acordate personalului = Advances to employees

426 Drepturi de personal neridicate = Employees rights not claimed

427 Retineri din salarii datorate tertilor = Retentions from salaries payable to third parties

4281 Alte datorii in legatura cu personalul = Other employee - related debts

4282 Alte creante in legatura cu personalul = Other employee - related claims

43 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE = SOCIAL SECURITY AND SIMILAR ACCOUNTS

4311 Contributia unitatii la asigurarile sociale = Company's contribution to social security

4313 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's contribution to health insurance

4314 Contributia angajatilor pentru asigurarile sociale de sanatate = Employees' contribution to health insurance

4371 Contributia unitatii la fondul de somaj = Company's contribution to unemployment fund

4372 Contributia personalului la fondul de somaj = Employees' contribution to unemployment fund

4381 Alte datorii sociale = Other personnel - related debts

4382 Alte creante sociale = Other personnel - related claims

44 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE = AMOUNTS PAYABLE TO THE STATE BUDGET, SPECIAL FUNDS AND SIMILAR ACCOUNTS

4411 Impozitul pe profitul curent = Current income tax

4412 Impozitul pe profitul aminat = Deferred tax

4423 TVA de plata = VAT payable

4424 TVA de recuperat = VAT receivable

4426 TVA deductibila = Input VAT

4427 TVA colectata = Output VAT

4428 TVA neexigibila = VAT under settlement

444 Impozitul pe salarii = Tax on salaries

445 Subventii = Subsidies

446 Alte impozite, taxe si varsaminte asimilate = Other taxes and similar liabilities

447 Fonduri speciale - taxe si varsaminte asimilate = Special funds - taxes and similar liabilities

4481 Alte datorii fata de bugetul statului = Other debts and claims with the Treasury

4482 Alte creante privind bugetul statului = Other claims receivable from the Treasury

45 GRUP SI ASOCIATI = GROUP AND SHAREHOLDERS

4511 Decontari in cadrul grupului = Principal

4518 Dobanzi aferente decontarilor in cadrul grupului = Accrued interest

4521 Decontari privind interesele de participare = Transaction with associates

4528 Dobanzi aferente decontarilor privind interesele de participare = Accrued interest on transaction with associates

4551 Asociati - conturi curente = Shareholders - current accounts

4558 Asociati - dobanzi la conturi curente = Suppliers - accrued interest on shareholders' current accounts

456 Decontari cu asociatii privind capitalul = Shareholders - amounts receivable related to capital

457 Dividende de plata = Dividends payable

4581 Decontari din operatii in participatie - pasiv = Transaction related to joint operations - liability

4582 Decontari din operatii in participatie - activ = Transaction related to joint operations - asset

46 DEBITORI SI CREDITORI DIVERSI = SUNDRY DEBTORS AND CREDITORS

461 Debitori diversi = Sundry debtors

462 Creditori diversi = Sundry creditors

47 CONTURI DE REGULARIZARE SI ASIMILATE = ACCRUALS AND SIMILAR ACCOUNTS

471 Cheltuieli inregistrate in avans = Accrued expenses

472 Venituri inregistrate in avans = Deferred income

473 Decontari din operatii in curs de clarificare = Suspense account

48 DECONTARI IN CADRUL UNITATII = INTERNAL TRANSACTION

481 Decontari intre unitate si subunitati = Transaction between the entity and sub-units

482 Decontari intre subunitati = Transaction between sub-units

49 PROVIZIOANE PENTRU DEPRECIEREA CREANTELOR = PROVISIONS FOR DOUBTFUL DEBTS

491 Provizioane pentru deprecierea creantelor - clienti = Provisions for doubtful customers

4951 Provizioane pentru deprecierea creantelor - decontari in cadrul grupului = Provisions for doubtful debts from companies within the group

4952 Provizioane pentru deprecierea creantelor referitoare la interesele de participare = Provisions for doubtful debts from associates

4953 Provizioane pentru deprecierea creantelor asupra asociatilor = Provisions for doubtful debts from shareholders

496 Provizioane pentru deprecierea creantelor - debitori diversi = Provisions for doubtful sundry debtors

5 CONTURI DE TREZORERIE = TREASURY ACCOUNTS

50 INVESTITII FINANCIARE PE TERMEN SCURT = SHORT TERM FINANCIAL INVESTMENTS

501 Investitii financiare pe termen scurt la societati din cadrul grupului = Short term financial investments in companies within the group

502 Actiuni proprii = Own shares

5031 Actiuni cotate = Quoted shares

5032 Actiuni necotate = Unquoted shares

505 Obligatiuni emise si rascumparate = Redeemed debentures

5061 Obligatiuni cotate = Quoted debentures

5062 Obligatiuni necotate = Unquoted debentures

5081 Alte titluri de plasament = Other short term financial investments

5088 Dobanzi la obligatiuni si titluri de plasament = Accrued interest on debentures and short term investments

5091 Varsaminte de efectuat pentru investitii financiare pe termen scurt la societati din cadrul grupului = Amounts payable for short term financial investments in companies within the group

5098 Varsaminte de efectuat pentru alte investitii financiare pe termen scurt = Amounts payable for other short term financial investments

51 CONTURI LA BANCI = BANK ACCOUNTS

5112 Cecuri de incasat = Cheques

5113 Efecte de incasat = Bills of exchange held to maturity

5114 Efecte emise spre scontare = Bills of exchange forwarded for discount

5121 Conturi la banci in lei = Cash at bank in lei

5124 Conturi la banci in valuta = Cash at bank in foreign currencies

5125 Sume in curs de decontare = Amounts under settlement

5186 Dobanzi de platit = Accrued interest payable

5187 Dobanzi de incasat = Accrued interest receivable

5191 Credite bancare pe termen scurt = Short term bank loans

5192 Credite bancare pe termen scurt nerambursate la scadenta = Short term bank loans in arrears

5193 Credite externe guvernamentale = Foreign government loans

5194 Credite externe garantate de stat = Foreign loans quaranteed by the State

5195 Credite externe garantate de banci = Foreign loans quaranteed by banks

5196 Credite de la trezoreria statului = State Treasury loans

5197 Credite interne garantate de stat = Domestic loans quaranteed by the State

5198 Dobanzi aferente creditelor bancare pe termen scurt = Accrued interest on short term loans

53 CASA = PETTY CASH

5311 Casa in lei = Petty cash in lei

5314 Casa in valuta = Petty cash in foreign currencies

5321 Timbre fiscale si postale = Postage and fiscal stamps

5322 Bilete de tratament si odihna = Holiday vouchers

5323 Tichete si bilete de calatorie = Transport tickets

5328 Alte valori = Other cash equivalents

54 ACREDITIVE = LETTERS OF CREDIT

5411 Acreditive in lei = Letters of credit in lei

5412 Acreditive in valuta = Letters of credit in foreign currencies

542 Avansuri de trezorerie = Cash advances

58 VIRAMENTE INTERNE = INTERNAL TRANSFERS

581 Viramente interne = Internal transfers

59 PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE = WRITE-DOWN OF TREASURY ACCOUNTS

591 Provizioane pentru deprecierea investitiilor financiare la societati din cadrul grupului = Write-down of financial investments in companies within the group

592 Provizioane pentru deprecierea actiunilor proprii = Write-down of own shares

593 Provizioane pentru deprecierea actiunilor = Write-down of shares

595 Provizioane pentru deprecierea obligatiunilor emise si rascumparate = Write-down of redeemed debentures

596 Provizioane pentru deprecierea obligatiunilor = Write-down of debentures

598 Provizioane pentru deprecierea altor investitii financiare si creante asimilate = Write-down of other financial investments and related receivables

6 CONTURI DE CHELTUIELI = EXPENSE ACCOUNTS

60 CHELTUIELI PRIVIND STOCURILE = EXPENSES RELATED TO INVENTORIES

601 Cheltuieli cu materiile prime = Raw materials

6021 Cheltuieli cu materialele auxiliare = Auxiliary materials

6022 Cheltuieli cu combustibilul = Fuel

6023 Cheltuieli privind materialele pentru ambalat = Packaging materials

6024 Cheltuieli privind piesele de schimb = Spare parts

6025 Cheltuieli privind semintele si materialele de plantat = Seeds and sapling

6026 Cheltuieli privind furajele = Fodder

6028 Cheltuieli privind alte materiale consumabile = Other consumables

603 Cheltuieli privind materialele de natura obiectelor de inventar = Materials in the form of small inventory

604 Cheltuieli privind materialele nestocate = Materials not stored

605 Cheltuieli privind energia si apa = Electricity, heating and water

606 Cheltuieli privind animalele si pasarile = Animals and poultry

607 Cheltuieli privind marfurile = Goods for resale

608 Cheltuieli privind marfurile = Packaging costs

61 CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERTI = THIRD PARTY SERVICES

611 Cheltuieli cu intretinerea si reparatiile = Maintenance and repair expenses

612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile = Royalties and rental expenses

613 Cheltuieli cu primele de asigurare = Insurance premiums

614 Cheltuieli cu studiile si cercetarile = Research expenses

62 CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI = OTHER THIRD PARTY SERVICES

621 Cheltuieli cu colaboratorii = Externally contracted manpower

622 Cheltuieli privind comisioanele si onorariile = Commissions and fees

623 Cheltuieli de protocol, reclama si publicitate = Entertaining, promotion and advertising

624 Cheltuieli cu transportul de bunuri si personal = Transport of goods and personnel

625 Cheltuieli cu deplasari, detasari si transferari = Travel

626 Cheltuieli postale si taxe de telecomunicatii = Postage and telecommunications

627 Cheltuieli cu serviciile bancare si asimilate = Bank commissions and similar charges

628 Alte cheltuieli cu serviciile executate de terti = Other third party services

63 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE = OTHER TAXES, DUTIES AND SIMILAR EXPENSES

635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate = Other taxes, duties and similar expenses

64 CHELTUIELI CU PERSONALUL = PERSONNEL EXPENSES

641 Cheltuieli cu salariile personalului = Salaries

6451 Contributia unitatii la asigurarile sociale = Company's contribution to social security

6452 Contributia unitatii pentru ajutorul social = Company's contribution to unemployment fund

6453 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's contribution to health insurance

6458 Alte cheltuieli privind asigurarile si protectia sociala = Other social security and welfare contributions

65 ALTE CHELTUIELI DE EXPLOATARE = OTHER OPERATING EXPENSES

654 Pierderi din creante si debitori diversi = Bad debts written off

6581 Despagubiri, amenzi si penalitati = Compensations, fines and penalties

6582 Donatii si subventii acordate = Gifts and subsidies granted

6583 Cheltuieli privind activele cedate si alte operatii de capital = Net value of assets disposed of and other capital transactions

6588 Alte cheltuieli de exploatere = Other operating expenses

66 CHELTUIELI FINANCIARE = FINANCIAL EXPENSES

663 Pierderi din creante legate de participatii = Losses on amounts receivable in relation with long term financial investments

6641 Cheltuieli privind imobilizarile financiare cedate = Losses on disposal of long term financial investments

6642 Pierderi privind investitiile financiare pe termen scurt cedate = Losses on disposal of short term financial investments

665 Cheltuieli din diferente de curs valutar = Foreign exchange losses

666 Cheltuieli privind dobanzile = Interest expense

667 Cheltuieli privind sconturile acordate = Discounts granted

668 Alte cheltuieli financiare = Other financial expenses

67 CHELTUIELI EXTRAORDINARE = EXTRAORDINARY EXPENSES

671 Cheltuieli privind calamitatile si alte evenimente extraordinare = Expenses related to natural disasters and other extraordinary events

68 CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTAREA LA INFLATIE = AMORTIZATION AND PROVISIONS, ADJUSTMENT FOR INFLATION

6811 Cheltuieli de exploatare privind amortizarea imobilizarilor = Amortization of non - current assets

6812 Cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli = Provisions for risks and charges

6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor = Impairment losses on non - current assets

6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante = Write - down of current assets

6863 Cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare = Impairment losses on financial non - current assets

6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor circulante = Write - down of financial current assets

6868 Cheltuielile financiare privind amortizarea primelor de rambursare a obligatiunilor = Amortization of premiums on redemption of debentures

688 Cheltuieli din ajustarea la inflatie = Expenses related to adjustments for inflation

69 CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE = INCOME TAX AND OTHER TAXES

6911 Cheltuieli cu impozitul pe profitul curent = Current income tax

6912 Cheltuieli cu impozitul pe profitul amanat = Deferred tax

698 Alte cheltuieli cu impozitele care nu apar in elementele de mai sus = Other taxes not included above

7 CONTURI DE VENITURI = REVENUE ACCOUNTS

70 CIFRA DE AFACERI = TURNOVER

701 Venituri din vanzarea produselor finite = Sales of finished goods

702 Venituri din vanzarea semifabricatelor = Sales of semi-finished goods

703 Venituri din vanzarea produselor reziduale = Sales of residual products

704 Venituri din lucrari executate si servicii prestate = Services rendered

705 Venituri din studii si cercetari = Revenues from research studies

706 Venituri din redevente, locatii de gestiune si chirii = Rental and royalty income

707 Venituri din vanzarea marfurilor = Sale of goods purchased for resale

708 Venituri din activitati diverse = Revenues from sundry activities

71 VARIATIA STOCURILOR = VARIATION IN INVENTORY

711 Variatia stocurilor = Variation in inventory

72 VENITURI DIN PRODUCTIA DE IMOBILIZARI = OWN WORK CAPITALISED

721 Venituri din productia de imobilizari necorporale = Capitalised costs of intangible non - current assets

722 Venituri din productia de imobilizari corporale = Capitalised costs of tangible non - current assets

74 VENITURI DIN SUBVENTII DE EXPLOATARE = SUBSIDIES FOR OPERATING ACTIVITIES

7411 Venituri din subventii de exploatare aferente cifrei de afaceri = Subsidies related to the turnover

7412 Venituri din subventii de exploatare pentru materii prime si materiale consumabile = Subsidies for raw materials and consumables

7413 Venituri din subventii de exploatare pentru alte cheltuieli din afara = Subsidies for other external costs

7414 Venituri din subventii de exploatare pentru plata personalului = Subsidies for wages and salaries

7415 Venituri din subventii de exploatare pentru asigurari si protectia sociala = Subsidies for social security contributions

7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare = Subsidies for other operating expenses

7417 Venituri din subventii de exploatare aferente altor venituri = Subsidies related to other income

7418 Venituri din subventii de exploatare pentru dobanda datorata = Subsidies related to interest payable

75 ALTE VENITURI DIN EXPLOATARE = OTHER OPERATING REVENUES

754 Venituri din creante reactivate si debitori diversi = Bad debts written off and subsequently collected

7581 Venituri din despagubiri, amenzi si penalitati = Compensations, fines and penalties

7582 Venituri din donatii si subventii primite = Gifts and subsidies received

7583 Venituri din vanzarea activelor si alte operatii de capital = Proceeds from disposal of assets and other capital transactions

7584 Venituri din subventii pentru investitii = Amortization of investment subsidies

7588 Alte venituri din exploatare = Other operating revenues

76 VENITURI FINANCIARE = FINANCIAL REVENUES

7611 Venituri din titluri de participare detinute la filiale din cadrul grupului = Revenues from long term investments in companies within the group

7612 Venituri din titluri de participare detinute la societati din afara grupului = Revenues from long term investments in companies excluded from consolidation

7613 Venituri din titluri de participare detinute in intreprinderi asociate din cadrul grupului = Revenues from long term investments in associates

7614 Venituri din titluri de participare detinute in intreprinderi asociate din afara grupului = Revenues from long term investments in associates excluded from consolidation

7615 Venituri din titluri de participare strategice in cadrul grupului = Revenues from strategic investments

7616 Venituri din titluri de participare strategice in afara grupului = Revenues from strategic investments excluded from consolidation

7617 Venituri din alte imobilizari financiare = Revenues from other long term financial investments

762 Venituri din investitii financiare pe termen scurt = Revenues from short term financial investments

763 Venituri din creante imobilizate = Revenues from long term receivables

7641 Venituri din imobilizari financiare cedate = Revenues on disposal of long term financial investments

7642 Castiguri din investitii financiare pe termen scurt cedate = Gains on disposal of short term financial investments

765 Venituri din diferente de curs valutar = Foreign exchange gains

766 Venituri din dobanzi = Interest income

767 Venituri din sconturi obtinute = Discounts received

768 Alte venituri financiare = Other financial revenues

77 VENITURI EXTRAORDINARE = EXTRAORDINARY REVENUES

771 Venituri din subventii pentru evenimente extraordinare si altele similare = Revenues from subsidies for extraordinary events and other similar revenues

78 VENITURI DIN PROVIZIOANE SI AJUSTAREA LA INFLATIE = WRITE BACK OF PROVISIONS AND ADJUSTMENTS FOR INFLATION

7812 Venituri din provizioane pentru riscuri si cheltuieli = Write back of provisions for risks and charges

7813 Venituri din provizioane pentru deprecierea imobilizarilor = Reversal of impairment losses on non-current assets

7814 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of write-down of current assets

7815 Venituri din fondul comercial negativ = Amortization of negative goodwill

7863 Venituri din provizioane pentru deprecierea imobilizarilor financiare = Reversal of impairment losses on financial non-current assets

7864 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of write-down of financial current assets

788 Venituri din ajustarea la inflatie = Revenues from adjustments for inflation

79 VENITURI DIN IMPOZITUL PE PROFIT AMANAT = DEFERRED TAX INCOME

791 Venituri din impozitul pe profitul aminat = Deferred tax income

8 CONTURI SPECIALE = SPECIAL ACCOUNTS

80 CONTURI IN AFARA BILANTULUI = OFF - BALANCE SHEET ACCOUNTS

8011 Giruri si garantii acordate = Guarantees and endorsements

8018 Alte angajamente acordate = Other commitments

8021 Giruri si garantii primite = Guarantees and endorsements

8028 Alte angajamente primite = Other commitments received

8031 Mijloace fixe luate cu chirie = Leased tangible assets

8032 Valori materiale primite spre prelucrare sau reparare = Assets held for processing or repair

8033 Valori materiale primite in pastre sau custodie = Assets held in custody

8034 Debitori scosi din activ, urmariti in continuare = Receivables written off but still followed up

8035 Debitori din amenzi si penalitati pretinse = Receivables from penalties and fines claimed

8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate = Royalties, rents and similar debts

8037 Efecte scontate neajunse la scadenta = Bills of exchange discounted before maturity

8038 Alte valori in afara bilantului = Other off-balance sheet items

89 BILANT = BALANCE SHEET

891 Bilant de deschidere = Opening balance sheet

892 Bilant de inchidere = Closing balance sheet

9 CONTURI DE GESTIUNE = MANAGEMENT ACCOUNTS

90 DECONTARI INTERNE = INTERNAL TRANSACTIONS

901 Decontari interne privind cheltuielile = Internal transaction relating to expenses

902 Decontari interne privind productia obtinuta = Internal transaction related to costs of conversion

903 Decontari interne privind diferentele de pret = Internal transaction relating to price differences

92 CONTURI DE CALCULATIE = COST ACCOUNTS

921 Cheltuielile activitatii de baza = Costs related to the core business

922 Cheltuielile activitatilor auxiliare = Costs related to auxiliary activities

923 Cheltuieli indirecte de productie = Production overheads

924 Cheltuieli generale de administratie = Administrative overheads

925 Cheltuieli de desfacere = Distribution costs

93 COSTUL PRODUCTIEI = PRODUCTION COST

931 Costul productiei obtinute = Cost of output (vezi nota 1)

933 Costul productiei in curs de executie = Cost of work in progress

Note: 1) Costul productiei obtinute:Traducerea poate fi si "Cost of production obtained" dar cred ca este mai uzual "Cost of output" cu sensul de costul iesirilor. Iesire cu sensul de realizare nu de vanzare.

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