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This document provides the chart of accounts for Romania organized into classes. Class 1 covers capital accounts including capital, reserves, retained earnings, and provisions. Class 2 covers non-current assets such as intangible assets, tangible assets, financial assets, depreciation, and impairment of non-current assets. Class 3 covers inventories, work in progress, goods, animals, packaging and write-downs. Class 4 covers third party accounts including suppliers, customers, payroll, and social security accounts.
Originalbeschreibung:
This file ensure a good understanding of Romanian Chart of Accounts
This document provides the chart of accounts for Romania organized into classes. Class 1 covers capital accounts including capital, reserves, retained earnings, and provisions. Class 2 covers non-current assets such as intangible assets, tangible assets, financial assets, depreciation, and impairment of non-current assets. Class 3 covers inventories, work in progress, goods, animals, packaging and write-downs. Class 4 covers third party accounts including suppliers, customers, payroll, and social security accounts.
This document provides the chart of accounts for Romania organized into classes. Class 1 covers capital accounts including capital, reserves, retained earnings, and provisions. Class 2 covers non-current assets such as intangible assets, tangible assets, financial assets, depreciation, and impairment of non-current assets. Class 3 covers inventories, work in progress, goods, animals, packaging and write-downs. Class 4 covers third party accounts including suppliers, customers, payroll, and social security 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 er!er premium 104" Share premium contribution in #ind 1044 $ebenture conversion premium 105 Revaluation reserve 1051 Revaluation reserve related to the openin! balance o% the &rst year o% application o% the in'ation ad(ustment 105) Revaluation reserve due to le!al revaluation 106 Reserves 1061 *e!al reserve 1062 Reserve %or o+n shares 106" Statutory or contractual capital reserve 106) ,ther reserves 10- Conversion reserve 11 ,ther retained earnin!s 11- ,ther retained earnin!s 11-1 Pro&t.loss carried %or+ard 11-2 ,ther retained earnin!s due to the adoption o% /0S %or the &rst time1 +ith the e2ception o% /0S 23 11-" ,ther retained earnin!s due to chan!es in accountin! policies 11-4 ,ther retained earnin!s due to the correction o% %undamental errors 11-5 ,ther retained earnin!s due to surplus on revaluation reserves 12 Pro&t(loss) %or the period 121 Pro&t(loss) %or the period 123 Pro&t appropriation 1" /nvestment subsidies 1"1 /nvestment subsidies 15 Provisions %or ris#s and char!es 151 Provisions %or ris#s and char!es 1511 Provisions %or liti!ation 1512 Provisions %or !uarantees to customers 151" Provisions %or the decommissionin! o% tan!ible non4current assets and other similar actions 1514 Provisions %or restructurin! costs 151) ,ther provisions %or ris#s and char!es 16 *oans and similar debts 161 $ebenture loans 1614 5orei!n debenture loans !uaranteed by the State 1615 5orei!n debenture loans !uaranteed by ban#s 161- $omestic debenture loans !uaranteed by the State 161) ,ther debenture loans 162 *on! term ban# loans 1621 *on! term ban# loans 1622 *on! term ban# loans in arrears 162" 5orei!n 6overnment loans 1624 5orei!n loans !uaranteed by the State 1625 5orei!n loans !uaranteed by ban#s 1626 State 7reasury loans 162- $omestic loans !uaranteed by the State 166 $ebts relatin! to &nancial assets 1661 $ebts to+ards companies +ithin the !roup 1662 $ebts to+ards associates 16- ,ther loans and similar debts 16) 0ccrued interest on loans and similar debts 16)1 0ccrued interest on debenture loans 16)2 0ccrued interest on lon! term ban# loans 16)5 0ccrued interest on debts to+ards companies +ithin the !roup 16)6 0ccrued interest on debts to+ards associates 16)- 0ccrued interest on other loans and similar debts 163 Premium on redemption o% bonds
Class 2 - Non-current assets 20 /ntan!ible assets 201 Set4up costs 20" $evelopment costs 205 Concessions1 patents1 licences1 trademar#s and similar ri!hts 2051 Purchased concessions1 patents1 licences1 trademar#s and similar ri!hts 2052 Patents1 licences and other ri!hts and assets developed internally 20- 6ood+ill 20-1 6ood+ill 20-5 8e!ative !ood+ill 20) ,ther intan!ible assets 21 7an!ible assets 211 5reehold land and land improvements 2111 5reehold land 2112 *and improvements 212 9uildin!s 21" Plant and machinery1 motor vehicles1 animals and plantations 21"1 Plant and machinery 21"2 easurement1 control and ad(ustment devices 21"" otor vehicles 21"4 0nimals and plantations 214 5i2tures and &ttin!s 2" 8on4current assets in pro!ress 2"1 7an!ible assets in pro!ress 2"11 *and improvements and buildin!s 2"12 Plant and machinery 2"1" ,ther tan!ible assets 2"2 0dvance payments %or tan!ible non4current assets 2"21 0dvance payments %or %reehold land and buildin!s 2"22 0dvance payments %or plant and machinery 2"2" 0dvance payments %or other tan!ible assets 2"" /ntan!ible assets in pro!ress 2"4 0dvance payments %or intan!ible non4current assets 26 5inancial assets 261 /nvestments in subsidiaries 262 /nvestments in companies e2cluded %rom consolidation 26" /nvestments in associates 26"" /nvestments in associated companies +ithin the !roup 26"4 /nvestments in associated companies e2cluded %rom consolidation 26"5 Strate!ic investments +ithin the !roup 26"6 Strate!ic investments e2cluded %rom consolidation 264 /nvestments accounted %or usin! the e:uity method 265 ,ther lon! term investments 26- *on! term receivables 26-1 0mounts o+ed by subsidiaries 26-2 0ccrued interest on amounts o+ed by subsidiaries 26-" *on! term loans 26-4 0ccrued interest on lon! term loans 26-5 Receivables related to associates 26-6 0ccrued interest on receivables related to associates 26-- ,+n shares non4current assets 26-) ,ther lon! term receivables 26-3 0ccrued interest on other lon! term receivables 263 0mounts payable in relation +ith &nancial non4current assets 2631 0mounts payable in relation +ith investments in subsidiaries +ithin the !roup 2632 0mounts payable in relation +ith associates 2) $epreciation o% non4current assets 2)0 0morti;ation o% intan!ible assets 2)01 0morti;ation o% set4up costs 2)0" 0morti;ation o% development costs 2)05 0morti;ation o% concessions1 patents 1licenses 1trademar#s and similar ri!hts and assets 2)0- 0morti;ation o% !ood+ill 2)0) 0morti;ation o% other intan!ible assets 2)1 $epreciation o% tan!ible assets 2)11 $epreciation o% land improvements 2)12 $epreciation o% buildin!s 2)1" $epreciation o% plant and machinery1 motor vehicles1 animals and plantations 2)14 $epreciation o% other tan!ible assets 23 /mpairment o% non4current assets 230 /mpairment o% intan!ible assets 230" /mpairment o% development costs 2305 /mpairment o% concessions1 patents 1licenses 1 trademar#s and similar ri!hts 230- /mpairment o% !ood+ill 230) /mpairment o% other intan!ible assets 231 /mpairment o% tan!ible assets 2311 /mpairment o% land and land improvements 2312 /mpairment o% buildin!s 231" /mpairment o% plant and machinery1 motor vehicles1 animals and plantation 2314 /mpairment o% other tan!ible assets 23" /mpairment o% non4current assets in pro!ress 23"1 /mpairment o% tan!ible assets in pro!ress 23"" /mpairment o% intan!ible assets in pro!ress 236 /mpairment o% &nancial assets 2361 /mpairment o% investments in subsidiaries 2362 /mpairment o% investments in companies e2cluded %rom consolidation 236" /mpairment o% investments in associates 2364 /mpairment o% other lon! term investments 2365 /mpairment o% amounts o+ed by subsidiaries 2366 /mpairment o% lon! term loans 236- /mpairment o% receivables related to associates 236) /mpairment o% o+n shares non4current assets 2363 /mpairment o% other lon! term receivables
Class 3-Inventories and or! in pro"ress "0 Ra+ materials and consumables "01 Ra+ materials "02 Consumables "021 0u2iliary materials "022 5uel "02" Pac#a!in! materials "024 Spare parts "025 Seeds and saplin! "026 5odder "02) ,ther consumables "0" aterials in the %orm o% small inventory "0) Price di<erences on ra+ materials and consumables "" =or# in pro!ress ""1 =or# in pro!ress ""2 Services in pro!ress "4 6oods "41 Semi4&nished !oods "45 5inished !oods "46 Residual products "4) Price di<erences on !oods "4)1 Price di<erences on semi4&nished !oods "4)5 Price di<erences on &nished !oods "4)6 Price di<erences on residual products "5 /nventories held by third parties "51 Ra+ materials and consumables at third parties "54 6oods at third parties "541 Semi4&nished !oods at third parties "545 5inished !oods at third parties "546 Residual products at third parties "56 0nimals at third parties "5- 6oods %or resale at third parties "5) Pac#a!in! materials at third parties "6 0nimals "61 0nimals and poultry "6) Price di<erences on animals and poultry "- 6oods purchased %or resale "-1 6oods purchased %or resale "-) Price di<erences on !oods purchased %or resale ") Pac#a!in! ")1 Pac#a!in! materials ")) Price di<erences on pac#a!in! "3 =rite4do+n o% inventories and +or# in pro!ress "31 =rite4do+n o% ra+ materials "32 =rite4do+n o% consumables "321 =rite4do+n o% consumables "322 =rite4do+n o% materials in the %orm o% small inventory "3" =eite4do+n o% +or# in pro!ress "34 =rite4do+n o% !oods "341=rite4do+n o% semi4&nished !oods "345 =rite4do+n o% &nished !oods "346 =rite4do+n o% residual products "35 =rite4do+n o% inventories held at third parties "351 =rite4do+n o% ra+ materials and consumables at third parties "352 =rite4do+n o% semi4&nished !oods at third parties "35" =rite4do+n o% &nished !oods at third parties "354 =rite4do+n o% residual products at third parties "356 =rite4do+n o% animals at third parties "35- =rite4do+n o% !oods %or resale at third parties "35- =rite4do+n o% !oods %or resale at third parties "35) =rite4do+n o% pac#a!in! materials at third parties "36 =rite do+n o% animals "3- =rite4do+n o% !oods purchased %or resale "3) =rite4do+n o% pac#a!in! materials
Class #-T$ird part% accounts 40 Suppliers and similar accounts 401 Suppliers 40" 9ills o% e2chan!e payable 405 9ills o% e2chan!e payable to suppliers o% non4current assets 40) Suppliers4invoices to be received 403 0dvance payments to suppliers 4031 0dvance payments to suppliers %or the o% inventories 4032 0dvance payments to suppliers %or the purchase o% services 41 Customers and similar accounts 411 Customers 4111 Customers 411) $oubt%ul customers or customers involved in liti!ation 41" 9ills o% e2chan!e receivable 41) Customers4 invoices to be issued 413 0dvance payments %rom cu customers 42 Payroll and similar accounts 421 >mployees4salaries payable 42" ,ther social bene&ts !ranted to employees 424 Pro&t share payable to employees 425 0dvances to employees 426 >mployees ri!hts not claimed 42- Retention %rom salaries payable to third parties 42) ,ther employee4related debts and claims 42)1 ,ther employee4related debts 42)2 ,ther employee4related claims 4" Social security and similar accounts 4"1 Social security 4"11 Company s contribution to social security 4"12 >mployees contribution to pension %und 4"1" Company s contribution to health insurance 4"14 >mployees contribution to health insurance 4"- ?nemployment %und 4"-1 Company s contribution to unemployment %und 4"-2 >mployees contribution to unemployment %und 4") ,ther personnel4related debts and claims 4")1 ,ther personnel4related debts 4")2 ,ther personnel4 related claims 44 0mounts payable to the state bud!et1 special %unds and similar accounts 441 /ncome ta2 4411 Current income ta2 4412 $e%erred ta2 442 @alue added ta2 442" @07 payable 4424 @07 receivable 4426 /nput @07 442- ,utput @07 442) @07 under settlement 444 7a2 on salaries 445 Subsidies 446 ,ther ta2es and similar liabilities 44- Special %unds4 ta2es and similar liabilities 44) ,ther debts and claims +ith the 7reasury 44)1,ther debts payable to the 7reasury 44)2 ,ther claims receivable %rom the 7reasury 45 6roup and shareholders 451 /nter4company balances 4511 Principal 451) 0ccrued interest 452 7ransactions +ith associates 4521 7ransactions +ith associates 452) 0ccrued interest on transactions +ith associates 455 0mounts o+ed to shareholders 4551 Shareholders4current accounts 455) 0ccrued interest on shareholders current accounts 456 Shareholders40mounts receivable related to capital 45- $ividends payable 45) 7ransactions related to (oint operations 45)1 7ransactions related to (oint operations4liability 45)2 7ransactions related to (oint operations4asset 46 Sundry debtors and creditors 461 Sundry debtors 462 Sundry creditors 4- 0ccruals and similar accounts 4-1 0ccrued e2penses 4-2 $e%erred income 4-" Suspense account 4) /nternal transactions 4)1 7ransactions bet+een the entity and sub4units 4)2 7ransactions bet+een sub4units 43 Provisions %or doubt%ul debts 431 Provisions %or doubt%ul customers 435 Provisions %or doubt%ul debts %rom !roup companies and shareholders 4351 Provisions %or doubt%ul debts %rom companies +ithin the !roup 4352 Provisions %or doubt%ul debts %rom associates 435" Provisions %or doubt%ul debts %rom shareholders 436 Provisions %or doubt%ul sundry debtors
Class &- Treasur% accounts 50 Short term &nancial investments 501 Short term &nancial investments in companies +ithin the !roup 502 ,+n shares 50" Shares 50"1 Auoted shares 50"2 ?n:uoted shares 505 Redeemed debentures 506 $ebentures 5061 Auoted debentures 5062 ?n:uoted debentures 50) ,ther short term &nancial investment and related receivables 50)1 ,ther short term &nancial investments 50)) 0ccrued interest on debentures and short term investments 503 0mounts payable %or short term &nancial investments 5031 0mounts payable %or short term &nancial investments in companies +ithin the !roup 503) 0mounts payable %or other short term &nancial investments 51 9an# accounts 511 ,utstandin! lod!ements 5112 Che:ues 511" 9ills o% e2chan!e held to maturity 5114 9ills o% e2chan!e %or+arded %or discount 512 Cash at ban# 5121 Cash at ban# in lei 5124 Cash at ban# in %orei!n currencies 5125 0mounts under settlement 51) /nterest 51)6 0ccrued interest payable 51)- 0ccrued interest receivable 513 Short term ban# loans 5131 Short term ban# loans 5132 Short term ban# loans in arrears 513" 5orei!n !overnment loans 5134 5orei!n loans !uaranteed by the State 5135 5orei!n loans !uaranteed by ban#s 5136 State 7reasury loans 513- $omestic loans !uaranteed by the State 513) 0ccrued interest on short term loans 5" Petty cash 5"1 Petty cash 5"11 Petty cash in lei 5"14 Petty cash in %orei!n currencies 5"2 Cash e:uivalents 5"21 Posta!e and &scal stamps 5"22 Boliday vouchers 5"2" 7ransport tic#ets 5"2) ,ther cash e:uivalents 54 *etters o% credit 541 *etters o% credit 5411 *etters o% credit in lei 5412 *etters o% credit in %orei!n currencies 542 Cash advances 5) /nternal trans%ers 5)1 /nternal trans%ers 53 =rite4do+n o% treasury accounts 531 =rite4do+n o% &nancial investments in companies +ithin the !roup 532 =rite4do+n o% o+n shares 53" =rite4do+n o% shares 535 =rite4do+n o% redeemed debentures 536 =rite4do+n o% debentures 53) =rite4do+n o% other &nancial investments and related receivables
Class ' ()pense accounts 60 >2penses related to inventories 601 Ra+ materials 602 Consumables 6021 0u2iliary materials 6022 5uel 602" Pac#a!in! materials 6024 Spare parts 6025 Seeds and saplin! 6026 5odder 602) ,ther consumables 60" aterials in the %orm o% small inventory 604 aterials not stored 605 >lectricity1 heatin! and +ater 606 0nimals and poultry 60- 6oods %or resale 60) Pac#a!in! costs 61 7hird party services 611 aintenance and repair e2penses 612 Royalties and rental e2penses 61" /nsurance premiums 614 Research e2penses 62 ,ther third party services 621 >2ternally contracted manpo+er 622 Commissions and %ees 62" >ntertainin!1 promotion and advertisin! 624 7ransport o% !oods and personnel 625 7ravel 626 Posta!e and telecommunications 62- 9an# commissions and similar char!es 62) ,ther third party services 6" ,ther ta2es1 duties and similar e2penses 6"5 ,ther ta2es1 duties and similar e2penses 64 Personnel e2penses 641 Salaries 645 Social security contributions 6451 Company s contribution to social security 6452 Company s contribution to unemployment %und 645" Company s contribution to health insurance 645) ,ther social security and +el%are contributions 65 ,ther operatin! e2penses 654 9ad debts +ritten o< 65) ,ther operatin! e2penses 65)1 Compensations1 &nes and penalties 65)2 6i%ts and subsidies !ranted 65)" 8et value o% assets disposed o% and other capital transactions 65)) ,ther operatin! e2penses 66 5inancial e2penses 66" *osses on amounts receivable in relation +ith lon! term &nancial investments 664 *osses on disposal o% &nancial investments 6641 *osses on disposal o% lon! term &nancial investments 6642 *osses on disposal o% short term &nancial investments 665 5orei!n e2chan!e losses 666 /nterest e2pense 66- $iscounts !ranted 66) ,ther &nancial e2penses 6- >2traordinary e2penses 6-1 >2penses related to natural disasters and other e2traordinary events 6) $epreciation and provisionsC ad(ustments %or in'ation 6)1 $epreciation and provisions 4 operatin! e2penses 6)11 $epreciation o% non4current assets 6)12 Provisions %or ris#s and char!es 6)1" /mpairment losses on non4current assets 6)14 =rite4do+n o% current assets 6)6 /mpairment losses and +rite4do+n o% &nancial assets 6)6" /mpairment losses on &nancial non4current assets 6)64 =rite4do+n o% &nancial current assets 6)6) 0mortisation o% premiums on redemption o% debentures 6)) >2penses related to ad(ustments %or in'ation 63 /ncome ta2 and other ta2es 631 /ncome ta2 6311 Current income ta2 6312 $e%erred ta2 63) ,ther ta2es not included above
Class *-Revenue accounts -0 7urnover -01 Sales o% &nished !oods -02 Sales o% semi4&nished !oods -0" Sales o% residual products -04 Services rendered -05 Revenues %rom research studies -06 Rental and royalty income -0- Sale o% !oods purchased %or resale -0) Revenues %rom sundry activities -1 @ariation in inventory -11 @ariation in inventory -2 ,+n +or# capitali;ed -21 Capitalised costs o% intan!ible non4current assets -22 Capitalised costs o% tan!ible non4current assets -4 Subsidies %or operatin! activities -41 Subsidies %or operatin! activities -411 Subsidies related to the turnover -412 Subsidies %or ra+ materials and consumables -41" Subsidies %or other e2ternal costs -414 Subsidies %or +a!es and salaries -415 Subsidies %or social security contributions -416 Subsidies %or other operatin! e2penses -41- Subsidies related to other income -41) Subsidies related to interest payable -5 ,ther operatin! revenues -54 9ad debts +ritten o< and subse:uently collected -5) ,ther operatin! revenues -5)1 Compensations1 &nes and penalties -5)2 6i%ts and subsidies received -5)" Proceeds %rom disposal o% assets and capital transactions -5)4 0mortisation o% investment subsidies -5)) ,ther operatin! revenues -6 5inancial revenues -61 Revenues %rom lon! term &nancial investments -611 Revenues %rom lon! term investments in companies +ithin the !roup -612 Revenues %rom lon! term investments in companies e2cluded %rom consolidation -61" Revenues %rom lon! term investments in associates -614 Revenues %rom lon! term investments in associates e2cluded %rom consolidation -615 Revenues %rom strate!ic investments -616 Revenues %rom strate!ic investments e2cluded %rom consolidation -61- Revenues %rom other lon! term &nancial investments -62 Revenues %rom short term &nancial investments -6" Revenues %rom lon! term receivables -64 Revenues on disposal o% &nancial investments -641 Revenues on disposal o% lon! term &nancial investments -642 6ains on disposal o% short term &nancial investments -65 5orei!n e2chan!e !ains -66 /nterest income -6- $iscounts received -6) ,ther &nancial revenues -- >2traordinary revenues --1 Revenues %rom subsidies %or e2traordinary events and other similar revenues -) =rite bac# o% provisions and ad(ustments %or in'ation -)1 =rite bac# o% operatin! provisions -)12 =rite bac# o% provisions %or ris#s and char!es -)1" Reversal o% impairment losses on non4current assets -)14 Reversal o% +rite4do+n o% current assets -)15 0mortisation o% ne!ative !ood+ill -)6 Reversal o% impairment losses and +rite4do+n o% &nancial assets -)6" Reversal o% impairment losses on &nancial non4current assets -)64 Reversal o% +rite4do+n o% &nancial current assets -)) Revenues %rom ad(ustments %or in'ation -3 $e%erred ta2 income -31 $e%erred ta2 income
Class + Special accounts )0 ,<4balance sheet accounts )01 Commitments )011 6uarantees and endorsements )01) ,ther commitments )02 Commitments received )021 6uarantees and endorsements )02) ,ther commitments received )0" ,ther o<4balance sheet accounts )0"1 *eased tan!ible assets )0"2 0ssets held %or processin! or repair )0"" 0ssets held in custody )0"4 Receivables +ritten o< but still %ollo+ed up )0"5 Receivables %rom penalties and &nes claimed )0"6 Royalties1 rents and similar debts )0"- 9ills o% e2chan!e discounted be%ore maturity )0") ,ther o<4balance sheet items )3 9alance sheet )31 ,penin! balance sheet )32 Closin! balance sheet
Class , Mana"e-ent accounts 30 /nternal transactions 301 /nternal transactions relatin! to e2penses 302 /nternal transactions related to costs o% conversion 30" /nternal transactions relatin! to price di<erences 32 Cost accounts 321 Costs related to core business 322 Costs related to au2iliary activities 32" Production overheads 324 0dministrative overheads 325 $istribution costs 3" Production cost 3"1 Cost o% output 3"" Cost o% +or# in pro!ress