Acounts Romanian English

Clasa 1 - OPERAIUNI DE TREZORERIE I OPERAIUNI
INTERBANCARE
1st Class - TREASURY AND MONEY MARKET OPERATIONS
Grupa 10 - Casa i alte valori
Group 10 - Petty cash and other values
A 101 - Casa
A 102 - Numerar n ATM-uri i ASV-uri
A 109 - Alte valori
Grupa 11 - Decontri cu Banca Naional a Romniei
A 111 - Cont curent la Banca Naional a Romniei
A 1111 - Cont curent la Banca Naional a Romniei
101 - Petty cash

102 Cash in ATM and ASV
109 - Other values
Group 11 - Settlements/Transactions with the National Bank
of Romania
111 - Current account with National Bank of Romania
A 1112 - Depozite la vedere la Banca Naional a

Romniei
1111 Current account with National Bank of Romania
A 1113 - Depozite la termen la Banca Naional a

Romniei
1113 Term deposits with National Bank of Romania
A 1114 - Depozite colaterale la Banca Naional a

Romniei
P 112 - mprumuturi de refinanare de la Banca Naional a
Romniei
P 1121 - mprumuturi colateralizate cu active eligibile
pentru garantare
P 1122 - mprumuturi lombard
P 1123 - Alte mprumuturi
B 117 - Creane i datorii ataate
A 1171 - Creane ataate
P 1172 - Datorii ataate
Grupa 12 - Conturi de corespondent
A 121 - Conturi de corespondent la instituii de credit (nostro)
P 122 - Conturi de corespondent ale instituiilor de credit (loro)
Grupa 13 - Depozite interbancare
A 131 - Depozite la instituii de credit
A 1311 - Depozite la vedere la instituii de credit
A 1312 - Depozite la termen la instituii de credit
A 1313 - Depozite colaterale la instituii de credit
P 132 - Depozite ale instituiilor de credit
P 1321 - Depozite la vedere ale instituiilor de credit
P 1322 - Depozite la termen ale instituiilor de credit
P 1323 - Depozite colaterale ale instituiilor de credit
Grupa 14 - Credite i mprumuturi interbancare
A 141 - Credite acordate instituiilor de credit
A 1411 - Credite de pe o zi pe alta acordate instituiilor
de credit
A 1412 - Credite la termen acordate instituiilor de credit
P 142 - mprumuturi primite de la instituii de credit
P 1421 - mprumuturi de pe o zi pe alta primite de la
instituii de credit
P 1422 - mprumuturi la termen primite de la instituii de
credit
Grupa 15 - Valori primite sau date n pensiune
A 151 - Valori primite n pensiune
1112 Sight deposits with National Bank of Romania

1114 Collateral deposits with National Bank of Romania
112 - Refinancing loans from National Bank of Romania
1121 Loans secured with eligible assets
1122 Loans against securities
1123 - Other loans
117 - Attached claims and debts
1171 - Accrued interest receivable
1172 - Accrued interest payable
Group 12- Correspondent accounts
121 - Nostro accounts with other banks
122 - Loro accounts with other banks
Group 13 - Money market deposits
131 - Deposits with other banks
1311 - Sight deposits with other banks
1312 - Term deposits with other banks
1313 - Collateral deposits with other banks
132 - Deposits from other banks
1321 - Sight deposits from other banks
1322 - Term deposits from other banks
1323 - Collateral deposits from other banks
Group 14 - Money market loans
141 - Loans granted to banks
1411 - Overnight loans granted to banks
1412 - Term loans granted to banks
142 - Loans received from banks
1421 - Overnight loans from banks
1422 - Term loans from banks
Group 15 - Loans granted or received, secured with
securities
151 - Loans granted, secured with securities
1511 - Loans granted over-night, secured with securities
1512 - Loans granted on term, secured with securities
152 - Loans received, secured with securities
A 1511 - Valori primite n pensiune de pe o zi pe alta
1521 - Loans received over-night, secured with securities
A 1512 - Valori primite n pensiune la termen
1522 - Loans received on term secured with securities

P 152 - Valori date n pensiune
P 1521 - Valori date n pensiune de pe o zi pe alta
P 1522 - Valori date n pensiune la termen
Grupa 16 - Valori de recuperat i alte sume datorate
A 161 - Valori de recuperat
P 162 - Alte sume datorate

Group 16 - Values to be recovered and other liabilities
161 - Values to be recovered
162 - Other liabilities
1627- Accrued interest payable
Group 18 - Overdue and doubtful receivables
181 - Overdue receivables
1811 - Principal overdue
1812 - Interest overdue
Grupa 18 - Creane restante i ndoielnice
Chart of accounts for Bank Institutions

A 181 - Creane restante
182 - Doubtful receivables
1821 - Doubtful principal
A 1812 - Dobnzi restante
1822 - Doubtful interest

A 182 - Creane ndoielnice
A 1822 - Dobnzi ndoielnice
Grupa 19 Ajustari pentru deprecierea creantelor din
operatiuni interbancare

Group 19 Adjustments for impairment of receivables from
money market operations
191 - Adjustments for impairment of receivables from money
market
operations
1911 - Adjustments for impairment of principal
1912 - Adjustments for impairment of interest
P 191 - Ajustari pentru deprecierea creantelor din operatiuni

interbancare
P 1911 - Ajustari pentru deprecierea creditelor
P 1912 - Ajustari pentru deprecierea dobnzilor
Clasa 2 - OPERAIUNI CU CLIENTELA I OPERAIUNI NTRE
INSTITUIILE FINANCIARE NEBANCARE I
INSTITUIILE DE CREDIT
2nd Class - CUSTOMER OPERATIONS AND OPERATIONS

BETWEEN N0N-BANKING FINANCIAL INSTITUTIONS AND
CREDIT INSTITUTIONS
Grupa 20 - Credite acordate clientelei
Group 20 - Loans granted to customers
A 201 - Creane comerciale

A 2011 - Creane comerciale
201 - Commercial loans

2011 - Commercial loans
A 20111 - Scont
20111 - Discount and similar operations
A 20112 - Factoring cu recurs
20112 Factoring with recourse
A 20113 - Forfetare
20113 Flat-rate loans
A 20114 - Factoring fr recurs
20114 Non-recourse factoring
A 20119 - Alte creane comerciale

A 202 - Credite de trezorerie
A 2021 - Credite de trezorerie
20119 - Other trade loans

202 - Working capital loans
A 20211 - Utilizri din deschideri de credite

permanente
20211 - Debit balances on credit lines
A 20212 - Credit global de exploatare
20213 - Outstanding differences related to

credit/debit cards
A 20213 - Diferene de rambursat legate de

utilizarea cardurilor
A 20219 - Alte credite de trezorerie
A 203 - Credite de consum i vnzri n rate
A 2031 - Credite de consum
A 20311 - Credite de consum pentru nevoi
personale
A 20312 - Credite de consum pentru
achiziionarea de bunuri
A 2032 - Vnzri n rate
A 204 - Credite pentru finanarea operaiunilor de comer exterior
A 2041 - Credite pentru import
A 2042 - Credite pentru export
A 205 - Credite pentru finanarea stocurilor i pentru echipamente
A 2051 - Credite pentru finanarea stocurilor
A 2052 - Credite pentru echipamente
A 206 - Credite pentru investiii imobiliare
A 2061 - Credite pentru investiii imobiliare
A 20611 - Credite ipotecare
A 20619 - Alte credite pentru investiii
imobiliare
A 209 - Alte credite acordate clientelei
A 2091 - Alte credite acordate clientelei
20219 - Other working capital loans

203 - Consumer finance and installment sales
2031 - Consumer finance
20311 Consumer finance for personal needs
20312 Consumer finance for purchase of
goods
2032 Installments sales
204 Financing foreign trade operations
2041 - Export loans
2042 Import loans
205 - Financing of inventories and equipment loans
2051 - Financing of inventories
2052 - Equipment loans
206 Real-estate investments loans
2061 - Real-estate investments loans
20611 - Mortgage loans
20612 Other loans for real-estate
investments
209 - Other loans granted to customers
2061 - Other loans granted to customers

Grupa 23 -Credite i mprumuturi privind instituiile
financiare
A 231 - Credite acordate instituiilor financiare
A 2311 - Credite de pe o zi pe alta acordate instituiilor
financiare
A 2312 - Credite la termen acordate instituiilor
financiare
P 232 - mprumuturi primite de la instituiile financiare
P 2321 - mprumuturi de pe o zi pe alta de la instituiile
financiare
P 2322 - mprumuturi la termen de la instituiile
financiare
Group 23 - Loans to/from financial customers

231 - Loans granted to financial customers
2311 - Over-night loans granted to financial customers
2312 - Term Loans granted to financial customers
232 - Loans received from financial customers
2321 - Over-night loans received from financial customers
2322 - Term loans received from financial customers
Group 24 - Loans granted or received, secured with
securities
Page 2 of 18

Grupa 24 - Valori primite sau date n pensiune
A 241 - Valori primite n pensiune
A 2411 - Valori primite n pensiune de pe o zi pe alta
A 2412 - Valori primite n pensiune la termen
P 243 - Valori date n pensiune
P 2431 - Valori date n pensiune de pe o zi pe alta
241 - Loans granted, secured with securities

2411 - Loans granted over-night, secured with securities
2412 - Loans granted on term, secured with securities
243 - Loans received, secured with securities
2431 - Loans received over-night, secured with securities
2432 - Loans received on term, secured with securities
P 2432 - Valori date n pensiune la termen
Group 25 Customers accounts
251 - Current accounts
Grupa 25 - Conturile clientelei

B 251 - Conturi curente
B 2511 - Conturi curente
P 252 - Conturi de factoring
P 2521 - Conturi de factoring
P 253 - Conturi de depozite
P 2531 - Depozite la vedere
2511 - Current accounts

2517- Attached claims and debts
252 - Factoring accounts
2521 - Factoring accounts
253 - Deposit accounts
2531 - Sight deposits
2532 - Term deposits
2533 - Collateral deposits
P 2532 - Depozite la termen
25331 - Deposits for issuing letters of credit
P 2533 - Depozite colaterale
25332 - Deposits for issuing letters of

guarantee
P 25331 - Depozite pentru deschiderea de

acreditive
P 25332 - Depozite pentru emiterea de scrisori
de garanie
P 25333 - Depozite pentru cecuri certificate
P 25334 - Depozite pentru ordine de plat cu
scaden
P 25335 - Depozite pentru garanii gestionari
P 25336 - Alte depozite colaterale
P 254 - Certificate de depozit, carnete i librete de economii
P 2541 - Certificate de depozit
P 2542 - Carnete i librete de economii
Grupa 26 - Valori de recuperat i alte sume datorate
Grupa 29 - Ajustari pentru deprecierea creantelor din din
operaiuni cu clientela, precum i din operaiuni
ntre instituiile financiare nebancare i instituiile
de credit
P 291 - Ajustari pentru deprecierea creantelor din din operaiuni cu
clientela, precum i din operaiuni ntre instituiile
financiare nebancare i instituiile de credit
25333 Deposits for certified checks

25334 - Deposits for standing orders
25335 - Deposits for administrators guarantees
25336 - Other collateral deposits
254 - Certificates of deposit, passbooks and savings books
2541 - Certificates of deposit
2542 - Passbooks and savings books
Group 26 - Values to be recovered and other liabilities
2811 - Principal overdue
2821 - Doubtful principal
Group 29 - Adjustments for impairment of receivables from
customers operations and operations between non-banking
financial institutions and credit institutions
291 - Adjustments for impairment of receivables related to customer
operations and operations between non-banking financial
institutions and credit institutions
2911 - Adjustments for impairment of receivable for
principal
2912 - Adjustments for impairment of receivables for
interest
P 2911 - Ajustari pentru deprecierea creditelor

P 2912 - Ajustari pentru deprecierea dobnzilor
CLASA 3 - OPERAIUNI CU TITLURI I OPERAIUNI DIVERSE
3rd Class - TRANSACTIONS WITH SECURITIES AND SUNDRY

OPERATIONS
Grupa 30 - Operaiuni cu titluri
Group 30 - Operations related to securities
B 301 - Titluri primite sau date n pensiune livrat

A 3011 - Titluri primite n pensiune livrat
A 30111 - Titluri primite n pensiune livrat
301 - Loans granted or received, secured with securities delivered

by the
borrower
3011 - Loans granted, secured with securities delivered
by the
borrower
30111 - Loans granted
Page 3 of 18

P 3012 - Titluri date n pensiune livrat
P 30121 - Titluri date n pensiune livrat
3012 - Loans received, secured with securities delivered

by the
borrower
30121 - Loans received

A 302 - Titluri de tranzacie
A 3021 - Titluri de tranzacie

302 - Securities for transactions
3021 - Securities for transactions
30211 - Securities issued by the public
authorities
A 30211 - Efecte publice i valori asimilate

A 30212 - Obligaiuni i alte titluri cu venit fix
30212 - Bonds and other fixed income

securities
A 30213 - Aciuni i alte titluri cu venit variabil

A 3025 - Titluri date cu mprumut
30213 - Shares and other variable income

securities

3025 - Lent securities

authorities


securities
A 3026 - Titluri luate cu mprumut


securities

P 3027 - Datorii privind titlurile

3026 - Borrowed securities
P 30271 - Datorii privind titlurile luate cu

mprumut

authorities
P 30272 - Alte datorii privind titlurile

securities

securities
A 303 - Titluri de plasament

A 3031 - Titluri de plasament
3027 - Securities related debts

30271 - Debts related to borrowed securities
30272 - Other debts related to securities


303 Short term placements
3031 - Short term placements
30311 - Securities is by the public authorities

securities
P 3036 - Vrsminte de efectuat privind titlurile de

plasament

securities


authorities

A 304 - Titluri de investiii

securities
A 3041 - Titluri de investiii

securities

3036 - Amounts payable for short term placements

authorities


securities

securities

Grupa 32 - Datorii constituite prin titluri
P 321 - Titluri de pia interbancar
P 3211 - Titluri de pia interbancar
P 322 - Titluri de creane negociabile
P 3221 - Titluri de creane negociabile
P 325 - Obligaiuni
P 3251 - Obligaiuni
P 326 - Alte datorii constituite prin titluri
P 3261 - Alte datorii constituite prin titluri
Grupa 33 - Conturi de decontare privind operaiunile cu titluri
P 331 - Conturile instituiilor de credit
P 332 - Conturile organismelor de plasament colectiv n valori
mobiliare (OPCVM)
B 333 - Conturile societilor de burs
P 334 - Conturile altor instituii financiare
P 335 - Conturile clientelei
B 336 - Alte conturi de decontare privind operaiunile cu titluri
P 3361 - Alte sume de pltit privind operaiunile cu titluri
A 3362 - Alte sume de ncasat privind operaiunile cu
304 - Investments
3041 - Investments
authorities
securities
authorities
securities
3047 - Accrued interest receivable on securities
authorities
30472 - Bonds arid other fixed income
securities
Group 32 - Securities related debts
321 - Money market securities
3211 - Money market securities
322 - Negotiable debentures
3221 - Negotiable debentures
3227- Accrued interest payable
Page 4 of 18

titluri
325 - Bonds
3251 - Bonds


326 - Other securities related debts
Grupa 34 - Decontri intrabancare
3261 - Other securities related debts
B 341 - Decontri intrabancare
Grupa 35 - Debitori i creditori

B 351 - Personal i conturi asimilate
Group 33 - Settlement accounts for securities transactions
P 3511 - Personal - salarii datorate
331 - Other banks accounts
P 3512 - Personal - ajutoare materiale datorate
332 - Accounts of investment fund management companies
P 3513 - Prime reprezentnd participarea personalului la

profit
A 3514 - Avansuri acordate personalului
P 3515 - Drepturi de personal neridicate
333 - Accounts of brokerage houses

334 - Accounts of other financial institutions
335 - Customers accounts
336 - Other settlement accounts for securities transactions
P 3516 - Reineri din salarii datorate terilor
3361 - Other amounts payable for securities transactions
B 3519 - Alte datorii i creane n legtur cu personalul
3362 - Other amounts receivable for securities

transactions
P 35191 - Alte datorii n legtur cu personalul

A 35192 - Alte creane n legtur cu
personalul

B 352 - Asigurri sociale, protecia social i conturi asimilate

B 3521 - Asigurri sociale
B 35211 - Contribuia unitii la asigurrile
sociale
B 35212 - Contribuia personalului la
asigurrile sociale
3372 Accrued interest payable

Group 34 - In-house settlements
341 - In-house settlements
Group 35 - Debtors and creditors
351 - Personnel and related accounts
B 35213 - Contribuia angajailor pentru

asigurrile sociale de sntate
3511 - Wages and salaries payable
B 35214 - Contribuia angajatorului pentru

asigurrile sociale de sntate
3513 - Profit share payable to employees
3512 - Social support payable

3514 - Treasury advances paid to employees
B 3522 - Ajutor de omaj
3515 - Wages and salaries uncollected by employees
B 35221 - Contribuia unitii la fondul de

omaj
3516 - Retention from salaries payable to third parties

3519 - Other employee related debts and claims
B 35222 - Contribuia personalului la fondul de

omaj
35191 - Other employee related debts

35192 - Other employee related claims
B 3526 - Alte datorii i creane sociale

P 35261 - Alte datorii sociale
352 - Social security and related accounts

3521 - Social security
A 35262 - Alte creane sociale
35211 - Companys contribution to social

security
B 353 - Bugetul statului, fonduri speciale i conturi asimilate

B 3531 - Impozitul pe profit
35212 - Employees contribution to pension

fund
B 3532 - Taxa pe valoarea adugat

P 35323 - TVA de plat
35213 Employees contribution to medical

social insurance
A 35324 - TVA de recuperat

A 35326 - TVA deductibil
35214 Employers contribution to medical

social insurance
P 35327 - TVA colectat
3522 - Unemployment fund
B 35328 - TVA neexigibil
35221 - Companys contribution to

unemployment fund
P 3533 - Impozitul pe venituri de natura salariilor

A 3534 - Subvenii
35222 - Employees contribution to

unemployment fund
A 35341 - Subvenii guvernamentale

A 35342 - mprumuturi nerambursabile cu
caracter de subvenii
3526 - Other social debts and claims

35261 - Other social debts
A 35349 - Alte sume primite cu caracter de

subvenii
B 3536 - Alte impozite, taxe i vrsminte asimilate
B 3538 - Fonduri speciale - taxe i vrsminte asimilate
35262 - Other social claims

353 - Amounts payable to the State budget and other similar
accounts
3531 - Tax on profit payable
B 3539 - Alte datorii i creane cu bugetul statului
3532 - Value added tax
P 35391 - Alte datorii fa de bugetul statului
35323 - VAT payable
A 35392 - Alte creane privind bugetul statului
35324 - VAT receivable
P 354 - Dividende de plat
35326 - VAT deductible
A 355 - Debitori diveri
35327 - VAT collected
A 3551 - Depozite de garanii vrsate
35328 - VAT to be regularized
A 35511 - Depozite aferente operaiunilor pe

pieele organizate de instrumente financiare
derivate
3533 - Salary taxes

3534 - Subsidies receivable
A 35512 - Depozite aferente altor operaiuni cu

instrumente financiare derivate
A 35516 - Alte depozite
35341 Government subsidies

35342 Irredeemable loans representing
subsidies
A 3552 - Debitori din avansuri spre decontare
35349 Other amounts received as subsidies
A 3556 - Ali debitori diveri
3536 - Other taxes and similar amounts
3538 - Special funds - taxes and similar accounts
P 356 - Creditori diveri

P 3561 - Depozite de garanii pentru leasing
P 3562 - Alte depozite de garanii primite
P 3566 - Ali creditori diveri
3539 - Other debts and claims related to state budget

35391 - Other debts related to state budget
35392 - Other claims related to state budget
354 - Dividends payable
Page 5 of 18

B 357 - Decontri din operaiuni n asocieri n participaie
355 - Sundry debtors

3551 - Deposits for paid guarantees
A 3571 - Creane din operaiuni n asocieri n participaie
35511 Deposits related to organized

operations on derivatives market
P 3572 - Datorii din operaiuni n asocieri n participaie
35512 Deposits related to other derivatives

operations
P 358 - mprumuturi primite de la acionari i alte mprumuturi

P 3581 - mprumuturi primite de la acionari
P 3582 - Alte mprumuturi
Grupa 36 - Conturi de stocuri
A 361 - Valori din aur, metale i pietre preioase
A 362 - Materiale
A 363 - Materiale de natura obiectelor de inventar
A 365 - Stocuri aflate la teri
A 367 - Alte stocuri i asimilate
A 368 - Alte bunuri diverse
Grupa 37 - Conturi de regularizare
A 371 - Valori primite la ncasare
B 372 - Conturi de ajustare
B 3721 - Poziie de schimb
B 3722 - Contravaloarea poziiei de schimb
B 3723 - Conturi de ajustare devize
B 3729 - Conturi de ajustare privind alte elemente din
afara bilanului
B 373 - Conturi de diferene
B 3731 - Diferene privind devizele
B 3732 - Diferene privind vnzrile de titluri cu
posibilitate de rscumprare
B 3739 - Alte conturi de diferene
A 374 - Cheltuieli de repartizat
A 3741 - Prime de emisiune privind titlurile cu venit fix
A 3742 - Prime de rambursare privind titlurile cu venit fix
A 3749 - Alte cheltuieli de repartizat
A 375 - Cheltuieli nregistrate n avans
35516 Other deposits

3552 - Debtors from treasury advances
3556 - Other sundry debtors
356 - Sundry creditors
3561 - Guarantee deposits for leasing and simple rent
3562 Other guarantee deposits
3566 - Other sundry creditors
357 Settlements related to joint venture operations
3571 Claims from joint venture operations
3572 Debts from joint venture operations
358 Loans received from shareholders/associates
3581 Loans received from shareholders
3582 Other loans
Group 36 - Inventories accounts
361 - Valuables (gold, precious metals and stones)
362 - Materials
363 Materials treated like inventory objects
365 - Inventories held by third parties
367 - Other inventories
368 Other sundry goods
Group 37- Prepaid expenses, deferred income and similar
accounts
371 - Amounts to be received
372 - Adjustment accounts
P 376 - Venituri nregistrate n avans
3721 - Foreign exchange position
P 377 - Cheltuieli de pltit
3722 - Lei value of FX position
A 378 - Venituri de primit
3723 - Adjustment accounts for hard currencies
B 379 - Alte conturi de regularizare
3729 - Adjustment accounts related to off-balance sheet

items
B 3791 - Conturi de regularizare privind instrumentele de

acoperire
B 3799 - Alte conturi de regularizare
Grupa 39 Ajustari pentru depreciere privind operaiuni cu
titluri i operaiuni diverse
P 391 Ajustari pentru deprecierea titlurilor
P 3911 - Ajustari pentru deprecierea titlurilor de
plasament
P 39111 - Ajustari pentru deprecierea efectelor
publice i a altor valori asimilate
P 39112 - Ajustari pentru deprecierea
obligaiunilor i a altor titluri cu venit fix
aciunilor i a altor titluri cu venit variabil
P 3912 - Ajustari pentru deprecierea titlurilor de investiii
P 39121 - Ajustari pentru deprecierea efectelor
publice i a altor valori asimilate
obligaiunilor i a altor titluri cu venit fix
P 393 - Ajustari pentru deprecierea stocurilor
P 399 - Ajustari pentru deprecierea creantelor din operatiuni cu
titluri si operatiuni diverse
373 - Differences
3731 - Differences related to hard currencies
3732 - Differences related to sales of optional redemption
securities
3739 - Other differences accounts
374 - Deferred expenditure
3741 - Premium on issue of fixed income securities
3742 - Premium on redemption of fixed income securities
3749 - Other deferred expenses
375 - Prepaid expenses
376 - Deferred income
377 - Expenses payable
378 - Income receivable
379 - Other adjustment accounts
3791 Adjustment accounts related to derivatives
3792 Other adjustment accounts
3817 Accrued interest receivable
Group 39 Adjustments for impairment related to securities
and sundry operations
391 - Adjustment for impairment of securities
3911 - Adjustment for impairment of short term
placement securities
issued by public authorities
39112 - Adjustment for impairment of bonds
Page 6 of 18

and other fixed income securities
39113 - Adjustment for impairment of shares
and other variable income securities
39114 - Adjustment for impairment of banks
own shares
3912 - Adjustment for impairment of investments
issued by public authorities
39122 - Adjustment for impairment of bonds
and other fixed income securities
393 - Adjustment for impairment of inventories
399 - Adjustment for impairment of overdue and doubtful
receivables
CLASA 4 - VALORI IMOBILIZATE
4th Class - NON-CURRENT ASSETS
Grupa 40 - Credite subordonate
Group 40 - Subordinated loans
A 401 - Credite subordonate la termen
401 - Term subordinated loans
A 402 - Credite subordonate pe durat nedeterminat
402 - Subordinated loans with undetermined maturity
Grupa 41 - Pri n cadrul societilor comerciale legate,

titluri de participare i titluri ale activitii de portofoliu
A 411 - Pri n societile comerciale legate
Group 41 - Investments in subsidiaries and associated

companies and portfolio investments
411 - Investments in subsidiaries and associated companies
A 4111 - Pri n instituii de credit
4111 - Investments in banks
A 4112 - Pri n societi cu caracter financiar
4112 - Investments in financial institutions
A 4113 - Pri n alte societi cu caracter nefinanciar

A 412 - Titluri de participare
4113 - Investments in non-financial institutions

412 - Long term investments
A 4121 - Titluri de participare la instituiile de credit
4121 - Long term investments in banks
A 4122 - Titluri de participare la societi cu caracter

financiar
A 4123 - Titluri de participare la alte societi cu caracter
nefinanciar
A 413 - Titluri ale activitii de portofoliu
P 418 - Vrsminte de efectuat pentru pri n societi comerciale
legate, pentru titluri de participare i pentru titluri ale activitii de
portofoliu
Grupa 42 - Dotri pentru unitile proprii din strintate
A 421 - Dotri pentru unitile proprii din strintate
Grupa 43 - Imobilizri n curs i avansuri acordate pentru
imobilizri
A 431 - Imobilizri necorporale n curs
A 432 - Imobilizri corporale n curs
4122 - Long term investments in financial institutions

4123 - Long term investments in non-financial institutions
413 - Portfolio investments
414 - Foreign exchange differences
417 - Accrued income
418 - Amounts payable for investments in subsidiaries and
associated
companies, for long term investments and
portfolio investments
Group 42 - Endowments of subsidiaries abroad
421 - Endowments of subsidiaries abroad
Group 43 - Fixed assets under construction and advances for
assets
431 - Intangible assets under construction
432 - Tangible assets under construction
4321 Land improvements and constructions
A 4321 - Amenajri de terenuri i construcii
4322 Technical equipments and machinery
A 4322 - Instalaii tehnice i maini

A 4323 - Alte imobilizri corporale
A 433 - Avansuri acordate pentru imobilizri necorporale
A 434 - Avansuri acordate pentru imobilizri corporale
A 4341 - Avansuri acordate pentru terenuri i construcii
4323 Other tangible assets

433 Advances for intangibles assets
434 Advances for tangible assets
4341 Advances for land improvements and
constructions
A 4342 - Avansuri acordate pentru instalaii tehnice i

maini
A 4343 - Avansuri acordate pentru alte imobilizri
corporale
Grupa 44 - Imobilizri necorporale i corporale
4342 Advances for technical equipments and machinery

4343 Advances for other tangible assets
Group 44 - Fixed assets used in operating activity
441 - Intangible assets used in operating activity
4411 Goodwill
A 441 - Imobilizri necorporale

B 4411 - Fondul comercial
4412 - Formation expenses
A 4412 - Cheltuieli de constituire
4419 - Other intangible assets related to operating

activity
A 4419 - Alte imobilizri necorporale

A 442 - Imobilizri corporale
442 - Tangible assets used in operating activity

4421 - Freehold land and land improvements
A 4421 - Terenuri i amenajri de terenuri
44211 - Freehold land
A 44211 - Terenuri
44212 - Land improvements
A 44212 - Amenajri de terenuri
4422 Constructions
A 4422 - Construcii
4423 Technical equipment and transport facilities
A 4423 - Instalaii tehnice i mijloace de transport
44231 Technological equipments (plant and

machinery)
A 44231 - Echipamente tehnologice (maini,

utilaje i instalaii de lucru)
44232 - Measurement, control and adjustment

instruments
A 44232 - Aparate i instalaii de msurare,

control i reglare
44233 Transport facilities
A 44233 - Mijloace de transport

A 4424 - Mobilier, aparatur birotic, echipamente de
protecie a valorilor umane i materiale i alte active
corporale
Grupa 46 - Amortizri privind imobilizrile
and
4424 Furniture, office equipment, protection equipment

other tangible assets
Group 46 - Depreciation of fixed assets

461 - Depreciation of fixed assets
4611 - Depreciation of intangible assets
Page 7 of 18

P 461 - Amortizri privind imobilizrile necorporale i corporale
46111 - Depreciation of goodwill
P 4611 - Amortizarea imobilizrilor necorporale
46112 - Depreciation of formation expenses
P 46111 - Amortizarea fondului comercial
46119 - Depreciation of other intangible assets
P 46112 - Amortizarea cheltuielilor de

constituire
4612 - Depreciation of tangible assets

46121 - Depreciation of land improvement
P 46119 - Amortizarea altor imobilizri

necorporale
46122 - Depreciation of constructions

46123 - Depreciation of technical equipment
and transport facilities
P 4612 - Amortizarea imobilizrilor corporale

P 46121 - Amortizarea amenajrilor de terenuri
P 46122 - Amortizarea construciilor
P 46123 - Amortizarea instalaiilor tehnice i
mijloacelor de transport
46124 - Depreciation of other tangible assets

Group 47 Financial leasing
471 Claims from financial leasing operations
4711 - Claims from financial leasing operations with
intangible assets
P 46124 - Amortizarea altor active corporale

Grupa 47 - Leasing financiar
4712 - Claims from financial leasing operations with

tangible assets
A 471 - Creane din operaiuni de leasing financiar

A 4711 - Creane din operaiuni de leasing financiar cu
imobilizri necorporale
A 4712 - Creane din operaiuni de leasing financiar cu
imobilizri corporale

472 Debts from financial leasing operations
4721 - Debts from financial leasing operations with
intangible assets
4722 - Debts from financial leasing operations with

tangible assets
P 472 - Datorii din operaiuni de leasing financiar

P 4721 - Datorii din operaiuni de leasing financiar cu
imobilizri necorporale
P 4722 - Datorii din operaiuni de leasing financiar cu
imobilizri corporale




Grupa 49 Ajustari pentru deprecierea valorilor imobilizate

Group 49 Adjustments for impairment of non-current
assets
491 Adjustments for impairment of investments in subsidiaries
and associated companies and portfolio
investments
492 - Adjustments for impairment of fixed assets
4921 - Adjustments for impairment of fixed assets in
progress
P 491 Ajustari pentru deprecierea prilor deinute n cadrul

societilor
comerciale legate, a titlurilor de participare i a
titlurilor activitii de portofoliu
49211 - Adjustments for impairment of

intangible assets in progress
P 492 - Ajustari pentru deprecierea imobilizrilor
49212 - Adjustments for impairment of tangible

assets in progress
P 4921 - Ajustari pentru deprecierea imobilizrilor n curs

necorporale
n curs
4922 - Adjustments for impairment of operating intangible

fixed assets

corporale n
curs
49221 - Adjustments for impairment of goodwill

49222 - Adjustments for impairment of other
intangible fixed assets
P 4922 - Ajustari pentru deprecierea imobilizrilor necorporale

P 49221 - Ajustari pentru deprecierea fondului comercial
P 49222 - Ajustari pentru deprecierea altor imobilizri
necorporale
fixed
4923 Adjustments for impairment of operating tangible

assets
49231 Adjustments for impairment of
freehold land and land improvements
P 4923 - Ajustari pentru deprecierea imobilizrilor corporale

P 49231 - Ajustari pentru deprecierea terenurilor i
amenajrilor
de terenuri

constructions
P 49232 - Ajustari pentru deprecierea construciilor

P 49233 - Ajustari pentru deprecierea instalaiilor tehnice
i
mijloacelor de transport

technical equipment and transport
facilities
P 49234 - Ajustari pentru deprecierea altor active

corporale

other tangible fixed assets
493 - Adjustments for impairment of claims related to leasing
operations
P 493 - Ajustari pentru deprecierea creanelor aferente

operaiunilor de
leasing financiar
499 - Adjustments for impairment non-current assets receivables
P 499 - Ajustari pentru deprecierea creanelor aferente valorilor

imobilizate
CLASA 5 - CAPITALURI PROPRII, ASIMILATE I PROVIZIOANE
5th Class - SHAREHOLDERS EQUITY AND PROVISIONS
Grupa 50 - Capital
Group 50 - Capital
P 501 - Capital social

P 5011 - Capital subscris nevrsat
P 5012 - Capital subscris vrsat
501 - Share capital

5011 - Subscribed and not paid in share capital
5012 - Subscribed and paid in share capital
P 502 - Elemente asimilate capitalului
502 - Other capital
A 503 - Aciuni proprii
503 Own shares
B 508 - Acionari sau asociai
508 - Shareholders/associates
Grupa 51 - Prime de capital i rezerve
Group 51 - Share premium and reserves
Page 8 of 18

P 511 - Prime de capital
511 - Share premium
P 5111 - Prime de emisiune
5111 - Share premium account
P 5112 - Prime de fuziune
5112 Merger premium
P 5113 - Prime de aport
5113 Contribution premium
P 5114 - Prime de divizare
5114 Split-off premium
P 5115 - Prime de conversie a obligaiunilor n aciuni
5115 - Conversion premium
P 5119 - Alte prime

P 512 - Rezerve legale
5119 - Other premiums

512 - Legal reserve
P 5121 - Rezerve legale din profitul determinat nainte de

deducerea impozitului pe profit
P 5122 - Rezerve legale din profitul determinat dup
deducerea impozitului pe profit
P 513 - Rezerve statutare sau contractuale
P 514 - Rezerve pentru riscuri bancare
P 5141 - Rezerva general pentru riscul de credit din
profitul determinat nainte de deducerea impozitului pe
profit
5121 - Legal reserve created from gross profit

5122 - Legal reserve created from net profit
513 Statutory and contractual capital reserves
514 - General reserve for lending risk
5141 - General reserve for lending risk created from gross
profit
P 5142 - Rezerva general pentru riscul de credit din

profitul determinat dup deducerea impozitului pe profit
5142 - General reserve for lending risk created from net

profit
P 5143 - Rezerva reprezentnd fondul pentru riscuri

bancare generale
5143 Reserve represented by general banking risks fund
P 516 - Rezerve din reevaluare
516 Reserves from revaluation
P 5161 - Rezerve din reevaluri dispuse prin acte

normative
5161 Reserves from revaluation enjoined by the

normative documents
P 5169 - Alte rezerve din reevaluri

B 519 - Alte rezerve
Grupa 53 - Datorii subordonate
P 531 - Datorii subordonate la termen
5169 Other reserves from revaluation

519 - Other reserves
Group 53 - Subordinated debts
531 - Subordinated debts on term
P 5311 - Titluri subordonate la termen
5311 - Subordinated debentures on term
P 5312 - mprumuturi subordonate la termen

P 532 - Datorii subordonate pe durat nedeterminat
5312 - Subordinated borrowings

532 - Subordinated debts with undetermined maturity
P 5321 - Titluri subordonate pe durat nedeterminat
5321 - Subordinated debentures with undetermined

maturity
P 5322 - mprumuturi subordonate pe durat

nedeterminat
5322 - Subordinated borrowings with undetermined

maturity

Grupa 54 - Subvenii pentru investiii
P 541 - Subvenii pentru investiii
P 5411 - Subvenii guvernamentale pentru investiii

Group 54 - Subsidies and public funds allocated
541 - Investment subsidies
5411 Government investment subsidies
P 5412 - mprumuturi nerambursabile cu caracter de

subvenii pentru investiii
P 5413 - Donaii pentru investiii
5412 Irredeemable loans representing investment

subsidies
P 5414 - Plusuri de inventar de natura imobilizrilor
5413 Donations for investments

5414 Tangible assets inventory surplus
P 5419 - Alte sume primite cu caracter de subvenii

pentru investiii
5419 Other amounts received as investment subsidies
Grupa 55 - Provizioane
P 551 - Provizioane pentru riscuri de executare a angajamentelor
prin semntur
P 552 - Provizioane pentru faciliti acordate personalului
P 553 - Provizioane pentru riscuri de ar
P 554 - Provizioane pentru restructurare
P 555 - Provizioane pentru dezafectarea imobilizrilor corporale i
alte aciuni similare legate de acestea
P 556 - Provizioane pentru impozite
P 559 - Alte provizioane
Grupa 58 - Rezultatul reportat
B 581 - Rezultatul reportat
B 5811 - Rezultatul reportat reprezentnd profitul
nerepartizat, respectiv pierderea neacoperit
Group 55 - Provisions
551 - Provisions for risk of execution of commitments by signature
552 - Provisions for facilities granted to personnel
553 - Provisions for country risk
554 Provisions for reorganization
555 Provisions for tangible fixed assets took off from use and other
similar actions related to these
556 Provisions for taxes
559 - Other provisions
Group 58 - Retained earnings
581 - Retained earnings
B 5812 - Rezultatul reportat provenit din adoptarea

pentru prima dat a IAS, mai puin IAS 29
profit,
5811 Retained earnings, represented undistributed

respectively non recovered loss
B 5814 - Rezultatul reportat provenit din corectarea

erorilor contabile
time of
5812 Retained earnings from application for the first

IAS (without IAS 29)
B 5815 - Rezultatul reportat reprezentnd surplusul

realizat din rezerve din reevaluare
errors
B 5816 - Rezultatul reportat provenit din trecerea la

aplicarea Reglementrilor contabile conforme cu directivele
europene
Grupa 59 - Rezultatul exerciiului financiar
B 591 - Profit sau pierdere
A 592 - Repartizarea profitului
5814 Retained earnings from correction of fundamental
5815 Retained earnings represented the surplus from

reserves from revaluation
5816 Retained earnings from the first application of
Accounting
regulations in accordance with the 4th UE
Directive
Group 59 Result of the period
591 - Profit or loss for period
592 - Profit appropriation
CLASA 6 - CHELTUIELI
6th Class - EXPENSES ACCOUNTS
Page 9 of 18
Grupa 60 - Cheltuieli de exploatare
Group 60- Operating expenses
A 601 - Cheltuieli cu operaiunile de trezorerie i operaiunile

interbancare
601 - Money market and treasury operations expenses
A 6011 - Dobnzi la Banca Naional a Romniei

A 6012 - Dobnzi la conturile de corespondent
A 6013 - Dobnzi la depozitele instituiilor de credit
A 60131 - Dobnzi la depozitele la vedere
A 60132 - Dobnzi la depozitele la termen
A 60133 - Dobnzi la depozitele colaterale
A 6014 - Dobnzi la mprumuturile de la instituii de
credit
A 60141 - Dobnzi la mprumuturile de pe o zi
pe alta
A 60142 - Dobnzi la mprumuturile la termen
A 6015 - Dobnzi la valorile date n pensiune
de pe o zi pe alta
la termen
6011 - Interest paid to National Bank of Romania

6012 - Interest on correspondent accounts interest
6013 - Interest on other banks deposits
60131 - Interest on sight deposits
60132 - Interest on term deposits
60133 - Interest on collateral deposits
6014 - Interest on loans from other banks
60141 - Interest on over-night loans
60142 - Interest on term loans
60143 - Interest on financial loans
6015 - Interest related to loans received, secured with
securities
60151 - Interest related to loans over-night
60152 - Interest related to loans on term
6017 - Other interest expenses
6019 Commissions
A 6017 - Alte cheltuieli cu dobnzile

A 6019 - Comisioane
A 602 - Cheltuieli cu operaiunile cu clientela
A 6021 - Dobnzi la conturile de factoring
A 6022 - Dobnzi la mprumuturile primite de la
instituiile financiare
A 60221 - Dobnzi la mprumuturile de pe o zi
pe alta
A 60222 - Dobnzi la mprumuturile la termen
de pe o zi pe alta
la termen
A 6024 - Dobnzi la conturile curente
A 6025 - Dobnzi la conturile de depozite
A 60251 - Dobnzi la depozitele la vedere
A 60252 - Dobnzi la depozitele la termen
A 60253 - Dobnzi la depozitele colaterale
A 6026 - Dobnzi la certificatele de depozit, carnetele i
libretele de economii
A 6027 - Alte cheltuieli cu dobnzile
A 6029 - Comisioane
A 603 - Cheltuieli pentru operaiunile cu titluri
A 6031 - Dobnzi la titlurile date n pensiune livrat
A 6032 - Pierderi la titlurile de tranzacie
A 60321 - Pierderi din reevaluri i cesiune
A 60322 - Costuri de tranzacionare
A 6033 - Pierderi din cesiunea titlurilor de plasament
A 6034 - Cheltuieli cu titlurile de investiii
A 60341 - Cheltuieli cu amortizarea primelor
A 60342 - Pierderi din cesiune
A 6036 - Cheltuieli privind datorii constituite prin titluri
A 60361 - Dobnzi privind titlurile de pia
interbancar
A 60362 - Dobnzi privind titlurile de creane
negociabile
A 60363 - Dobnzi privind obligaiunile
A 60369 - Alte cheltuieli privind datoriile
constituite prin titluri
A 6037 - Cheltuieli diverse privind operaiunile cu titluri
602 - Customer transactions expenses

6021 - Interest on factoring accounts
6022 - Interest on loans from financial customers
60221 - Interest related to over-night loans
60222 - Interest related to term loans
securities
60231 - Interest related to loans received overnight, secured with securities
60232 - Interest related to loans received on
term, secured with securities
6024 - Interest on current accounts
6025 - Interest on deposit accounts
6026 - Interest on certificates of deposit, passbooks and
savings book
6027 - Other interest expenses
6029 - Commissions
603 - Expenses related to securities operations
securities
6032 - Losses from transaction securities
60321 Losses from revaluations and disposals
60322 Transactional costs
6033 Losses from short term placements disposals
6034 - Investment securities expenses
60341 - Premium depreciation expense
60342 Losses from disposals
6036 - Expenses related to debentures
60361 - Interest related to money market
securities
60362 - Interest related to negotiable
debentures
60363 - Interest related to bonds
60369 - Other expenses related to debentures
6037 - Sundry expenditures related to securities
operations
6039 - Commissions
A 6039 - Comisioane
A 604 - Cheltuieli cu operaiunile de leasing
A 6041 - Dobnzi aferente datoriilor din operaiuni de
leasing financiar
604 Expenses related to leasing operations
A 6042 - Cheltuieli cu chiriile
6041 Interests payable related to financial leasing

operations
A 6049 - Comisioane
6042 Expenses with rent operations
A 605 - Cheltuieli privind datoriile subordonate

A 6051 - Cheltuieli privind datoriile subordonate la
termen
A 6052 - Cheltuieli privind datoriile subordonate pe
durat nedeterminat
A 6059 - Comisioane
A 606 - Cheltuieli privind operaiunile de schimb
6049 Commissions
605 - Expenses related to subordinated debts and allocated public
funds
6051 - Expenses related to subordinated debts on term
6052 - Expenses related to subordinated debts with
undetermined maturity
6059 - Commissions
Page 10 of 18

A 6061 - Cheltuieli din diferene de curs valutar aferente
tranzaciilor n valut
A 6069 - Comisioane
A 607 - Cheltuieli privind operaiunile n afara bilanului i
operaiunile cu instrumente financiare derivate
A 6071 - Cheltuieli cu angajamentele de finanare
A 60711 - Cheltuieli cu angajamentele de
finanare primite de la instituii de credit
606 - Expenses related to foreign exchange operations

6061 Expenses from exchange rate differences related
to currency transactions
6069 - Commissions
607 - Expenses related to off-balance sheet operations and
derivatives operations
6071 - Expenses with financing commitments
received from other banks

finanare primite de la clientel

received from customers
A 6072 - Cheltuieli cu angajamentele de garanie

garanie primite de la instituii de credit
6072 - Expenses with guarantee commitments

received from other banks

garanie primite de la clientel

received from customers
A 6074 - Cheltuieli privind operaiunile cu instrumente

financiare derivate
A 60741 - Cheltuieli privind operaiunile cu
instrumente financiare derivate de curs de
schimb
instrumente financiare derivate de rat a
dobnzii
instrumente financiare derivate pe aciuni i
indici bursieri
A 60744 - Cheltuieli privind operaiunile cu alte
A 60747 - Cheltuieli cu dobnzile aferente
instrumentelor financiare derivate
6074 Expenses related to derivatives operations

operations
60741 Expenses related to derivatives

for foreign exchange rate
operations

for interest rate
operations

for shares and quotations
60744 Expenses related to other derivatives
operations
60747 Expenses with interests related to
60749 Transactional costs
A 60749 - Costuri de tranzacionare

A 6075 - Cheltuieli cu instrumentele de acoperire
A 6077 - Cheltuieli cu alte angajamente primite
A 608 - Cheltuieli cu prestaiile de servicii financiare
A 6081 - Cheltuieli cu mijloacele de plat
A 6087 - Alte cheltuieli cu prestaiile de servicii
financiare
A 609 - Alte cheltuieli de exploatare
A 6092 - Cota-parte privind activitile i activele
controlate n comun
A 6093 - Venituri retrocedate privind activitile i
activele controlate n comun
A 6099 - Cheltuieli diverse de exploatare
Grupa 61 - Cheltuieli cu personalul
A 611 - Cheltuieli cu salariile personalului
A 612 - Cheltuieli privind asigurrile i protecia social
A 6121 - Contribuia unitii la asigurrile sociale
A 6122 - Contribuia unitii pentru ajutorul de omaj
A 6123 - Contribuia angajatorului pentru asigurrile
sociale de sntate
A 6127 - Alte cheltuieli privind asigurrile i protecia
social
A 613 - Cheltuieli cu tichetele de mas acordate salariailor
6075 Expenses with hedging instruments

6077 Expenses with other commitments received
608 - Expenses with financial services
6081 - Expenses related to bank transfers
6087 - Other expenses with financial services
609 - Other bank operating expenses
6092 - Prorate of expenses incurred in banking activities
shared with third parties
6093 - Transfers of revenues obtained front banking
activities shared with third parties
6099 - Sundry bank operating expenses
Group 61 - Personnel expenses
611 - Wages and salaries
612 - Social security charges
6121 - Company contribution to social security
6122 - Company contribution to unemployment fund
6123 Employers contribution to medical social insures
6127 - Other social security charges
613 Expenses with lunch tickets granted to personnel
617 - Other personnel expenses
A 617 - Alte cheltuieli privind personalul

Grupa 62 - Cheltuieli cu alte impozite, taxe i vrsminte
asimilate
A 621 - Cheltuieli cu alte impozite, taxe i vrsminte asimilate
Grupa 63 - Cheltuieli cu materialele, lucrrile i serviciile
executate de teri
A 631 - Cheltuieli cu materialele
A 6311 - Cheltuieli cu materialele consumabile
A 6312 - Cheltuieli privind combustibilii
A 6313 - Cheltuieli privind piesele de schimb
A 6317 - Cheltuieli privind alte materiale
A 632 - Cheltuieli privind materialele de natura obiectelor de
inventar
A 633 - Cheltuieli privind alte stocuri
A 634 - Cheltuieli cu lucrrile i serviciile executate de teri
A 6341 - Cheltuieli de ntreinere i reparaii
A 6342 - Cheltuieli privind energia i apa
A 6343 - Cheltuieli potale i taxe de telecomunicaii
A 6344 - Cheltuieli cu colaboratorii i de intermediere
A 6345 - Cheltuieli cu deplasri, detari, transferri i
transportul personalului i bunurilor
A 6347 - Alte cheltuieli cu lucrrile i serviciile executate
de teri
Group 62 Taxes, duties and similar payments

627 - Other taxes, duties and similar payments
Group 63 - Materials and third party services
631 - Purchases of materials
6311 - Consumables
6312 - Fuel
6313 - Spare parts
6317 - Purchases of other materials
632 - Purchases of materials treated like inventory objects
633 - Purchases of other inventories
634 - Third party services
6341 - Maintenance and repair
6342 - Electricity, heating and water
6343 - Postage and telecommunication
6344 - Civil contract staff and commission expenses
6345 - Travel and transport of personnel expenses
6347 - Other third party services
63471 - Insurance expenses
63472 - Royalties and rental expenses
63479 - Other expenses
A 63471 - Cheltuieli cu primele de asigurare
Page 11 of 18

A 63472 - Cheltuieli cu redevenele privind
concesiunile
A 63479 - Alte cheltuieli
A 635 - Cheltuieli de protocol, reclam i publicitate
Grupa 64 -Cheltuieli diverse de exploatare
A 641 - Cota - parte din cheltuielile sediului social
A 644 - Cheltuieli din reevaluarea imobilizrilor corporale
A 645 - Pierderi din cedarea prilor n cadrul societilor
comerciale legate, a titlurilor de participare i a titlurilor activitii de
portofoliu
A 646 - Pierderi din cedarea i casarea imobilizrilor corporale i
necorporale
A 6461 - Pierderi din cedarea i casarea imobilizrilor
corporale
A 6462 - Pierderi din cedarea i casarea imobilizrilor
necorporale
A 649 - Alte cheltuieli diverse de exploatare
A 6491 - Despgubiri, amenzi i penaliti
A 6492 - Donaii i subvenii acordate
A 6493 - Cheltuieli privind sponsorizrile
A 6494 - Pierderi din debitori diveri
A 6495 - Dobnzi la mprumuturile primite de la acionari
i la alte mprumuturi
A 64951 - Dobnzi la mprumuturile primite de
la acionari
A 64952 - Dobnzi la alte mprumuturi primite
A 6497 - Alte cheltuieli diverse de exploatare
Grupa 65 - Cheltuieli cu amortizrile privind imobilizrile
necorporale i corporale
A 651 - Cheltuieli cu amortizrile imobilizrilor necorporale
A 652 - Cheltuieli cu amortizrile imobilizrilor corporale
Grupa 66 - Cheltuieli cu ajustari pentru depreciere,
provizioane i pierderi din creane nerecuperabile
A 661 - Cheltuieli cu ajustari pentru deprecierea creanelor din
operaiuni interbancare
A 6611 - Cheltuieli cu ajustari pentru deprecierea
creditelor
dobnzilor
A 662 - Cheltuieli cu ajustari pentru deprecierea creanelor din
operaiuni cu clientela, precum i din operaiuni ntre instituiile
creditelor
dobnzilor
A 663 - Cheltuieli cu ajustari pentru depreciere privind operaiuni
cu titluri i operaiuni diverse
titlurilor
A 66311 - Cheltuieli cu ajustari pentru
deprecierea titlurilor de plasament
deprecierea titlurilor de investiii
stocurilor
creanelor din operatiuni cu titluri si operatiuni diverse
A 664 - Cheltuieli cu ajustari pentru deprecierea valorilor
imobilizate
A 6641 - Cheltuieli cu ajustari pentru deprecierea prilor
deinute n cadrul societilor comerciale legate, a titlurilor
de participare i a titlurilor activitii de portofoliu
imobilizrilor
deprecierea imobilizrilor n curs
deprecierea imobilizrilor necorporale
deprecierea imobilizrilor corporale
635 - Advertising, promotion and entertaining

Group 64- Sundry operating expenses
641 - Prorate of headquarters expenses
644 Expenses for non-current assets revaluation
645 Losses form disposals of investments in subsidiaries and
associated
companies, long term investments and portfolio
investments
646 - Loss on sales and disposals of non-current assets
6461 - Loss on sales and disposals of tangible assets
6462 - Loss on sales and disposals of intangible assets
649 - Other sundry operating expenses
6491 Compensation, fines and penalties
6492 Donations and subvention granted
6493 Expenses related to sponsorship
6494 Losses with sundry debtors
6495 Interests related to loans received from
shareholders and
other loans
64951 - Interests related to loans received from
shareholders
64952 Interests related to other loans
6497 Other sundry operating expenses
Group 65 - Depreciation expense related to intangible and
tangible non-current assets
651 - Depreciation expense related to intangible assets
652 - Depreciation expense related to tangible assets
Group 66 Expenses with adjustments for impairment,
provisions and losses on unrecoverable amounts
661 Impairment losses for money market operations receivables
6611 - Impairment losses expense for principal
6612 - Impairment losses expense for interest
662 - Impairment losses for customer operations receivables
6621 - Impairment losses for principal
6622 - Impairment losses for interest
663 - Impairment losses for securities and sundry operations
6631 - Impairment losses for depreciation of securities
66311 - Impairment losses for depreciation of
short term placement securities
66312 - Impairment losses for investments
6633 - Impairment losses for depreciation of inventories
6637- Impairment losses for overdue and doubtful
receivables
664 - Impairment losses for non-current assets

6641 - Impairment losses for depreciation of investments
in subsidiaries and associated companies and portfolio
investments
6642 - Impairment losses for temporary depreciation of
fixes assets
66421 - Impairment losses for temporary
depreciation of fixed assets in progress
depreciation of fixed assets for operating
activity
depreciation of fixed assets used in
non-banking activities
6643 Impairment losses for financial leasing operations
6647 - Impairment losses for overdue and doubtful
receivables
665 Provisions expenses

6651 - Provision expense for risk of execution of
commitments by signature
A 6643 - Cheltuieli cu ajustari pentru operaiunile de

leasing financiar
6652 - Provision expense for facilities granted to

personnel

creanelor aferente valorilor imobilizate
6653 - Provision expense for country risk
A 665 - Cheltuieli cu provizioane

A 6651 - Cheltuieli cu provizioane pentru riscuri de
executare a angajamentelor prin semntur
6654 Provision expense for reorganization

6656 Provision expense for taxes
6657 Other provision expense
A 6652 - Cheltuieli cu provizioane pentru faciliti
Page 12 of 18

acordate personalului
667 - Losses on unrecoverable amounts fully provided for
A 6653 - Cheltuieli cu provizioane pentru risc de ar
668 - Losses on unrecoverable amounts not provided for
A 6654 - Cheltuieli cu provizioane pentru restructurare
Group 67- Extraordinary expenses
A 6656 - Cheltuieli cu provizioane pentru impozite
671 - Extraordinary expenses related to natural disasters and

similar events
A 6657 - Cheltuieli cu alte provizioane

A 667 - Pierderi din creane nerecuperabile acoperite cu
provizioane
Group 69 - Tax on profits
A 668 - Pierderi din creane nerecuperabile neacoperite cu

provizioane
699 Other expenses with taxes which werent mentioned in the

elements above
691 - Tax on profits
Grupa 67 - Cheltuieli extraordinare

A 671 - Cheltuieli privind calamitile i alte evenimente similare
Grupa 69 - Cheltuieli cu impozitul pe profit i alte impozite
A 691 - Cheltuieli cu impozitul pe profit
A 699 - Alte cheltuieli cu impozitele care nu apar n elementele de
mai sus
CLASA 7 - VENITURI
7th Class - REVENUES ACCOUNTS
Grupa 70 - Venituri din activitatea de exploatare
Group 70 - Operating revenues
P 701 - Venituri din operaiunile de trezorerie i operaiunile

interbancare
701 - Money market and treasury operations revenues
P 7011 - Dobnzi de la Banca Naional a Romniei

P 7012 - Dobnzi de la conturile de corespondent
P 7013 - Dobnzi de la conturile de depozite la instituii
de credit
P 70131 - Dobnzi de la depozitele la vedere
P 70132 - Dobnzi de la depozitele la termen
P 70133 - Dobnzi de la depozitele colaterale
P 7014 - Dobnzi de la creditele acordate instituiilor de
credit
P 70141 - Dobnzi de la creditele de pe o zi pe
alta
P 70142 - Dobnzi de la creditele la termen
P 7015 - Dobnzi de la valorile primite n pensiune
P 70151 - Dobnzi de la valorile primite n
pensiune de pe o zi pe alta
pensiune la termen
7011 - Interest from National Bank of Romania

7012 - Interest on correspondent accounts
7013 - Interest on deposits with other banks
7014 - Interest on loans granted to other banks
70141 - Interest on over-night loans
70142 - Interest on term loans
70143 - Interest on financial loans
7015 - Interest related to loans granted, secured with
securities
70151 - Interest related to loans granted overnight
70152 - Interest related to loans granted on
term
7017 - Other interest revenues
P 7017 - Alte venituri din dobnzi
7018 - Interest from overdue and doubtful receivables
P 7018 - Dobnzi din creane restante i ndoielnice
7019 - Commissions
P 7019 - Comisioane
P 702 - Venituri din operaiunile cu clientela
P 7021 - Dobnzi de la creane comerciale i credite
acordate clientelei
702 - Customer transactions revenues

7021 - Interest on trade finance and loans granted to
customers
P 70211 - Dobnzi de la operaiunile de scont,

forfetare i alte creane comerciale
70211 - Interest from discount and other trade

finance operations
P 70212 - Dobnzi de la operaiunile de

factoring
70212 - Interest from factoring operations
P 70213 - Dobnzi de la creditele de trezorerie

P 70214 - Dobnzi de la creditele de consum i
vnzri n rate
P 70215 - Dobnzi de la creditele pentru
finanarea operaiunilor de comer exterior
finanarea stocurilor i pentru echipamente
investiii imobiliare
P 70218 - Dobnzi de la alte credite acordate
clientelei
P 7022 - Dobnzi de la creditele acordate instituiilor
financiare
P 70221 - Dobnzi de la creditele de pe o zi pe
alta
P 70222 - Dobnzi de la creditele la termen
P 7023 - Dobnzi de la valorile primite n pensiune
pensiune de pe o zi pe alta
pensiune la termen
70213 - Interest from working capital loans

70214 - Interest from consumer loans and
installments sales
70215 Interest from financing foreign trade
operations
70216 - Interest from financing inventories and
equipment loans
70217 - - Interest from real-estate investments
loans
70218 - Interest from other loans granted to
customers
7022 - Interest from loans granted to financial customers
70221 - Interest from over-night loans
70222 - Interest from loans on term
7023 - Interest from loans granted, secured with
securities
70231 - Interest from loans granted over-night
70232 - Interest from loans granted on term
7024 - Interest from current accounts (on debit balances)
P 7024 - Dobnzi de la conturile curente debitoare
7027 - Other interest revenues
P 7027 - Alte venituri din dobnzi

P 7029 - Comisioane
P 703 - Venituri din operaiunile cu titluri
P 7031 - Dobnzi de la titlurile primite n pensiune livrat
7029 - Commissions
703 - Revenues from securities operations
7031 - Interest from loans granted, secured with
securities delivered by the borrower
7032 - Revenues front transaction securities
Page 13 of 18

P 7032 - Venituri din titlurile de tranzacie
7033 - Revenues from short term placement securities
P 7033 - Venituri din titlurile de plasament
70331 - Interest
P 70331 - Dobnzi
70333 - Dividends and similar revenues
P 70333 - Dividende i venituri asimilate

P 70336 - Venituri din cesiune
70336 - Revenues from disposals

7034 - Revenues from investment securities
P 7034 - Venituri din titlurile de investiii
70341 - Interest
P 70341 - Dobnzi
70342 - Revenues from premiums
P 70342 - Venituri din prime

P 70343 - Venituri din cesiune
70343 Revenues from disposal

7036 - Revenues from debentures
P 7036 - Venituri din datorii constituite prin titluri
7037 - Sundry revenues from securities operations
P 7037 - Venituri diverse din operaiunile cu titluri
7038 - Interest front overdue and dou1 receivables

P 7039 - Comisioane
P 704 - Venituri din operaiunile de leasing
P 7041 - Dobnzi aferente creanelor din operaiuni de
leasing financiar
P 7042 - Venituri din chirii
P 7049 - Comisioane
P 705 - Venituri din credite subordonate, pri n cadrul societilor
comerciale legate, titluri de participare i titluri ale activitii de
portofoliu
P 7051 - Dobnzi de la creditele subordonate la termen
P 7052 - Dobnzi de la creditele subordonate pe durat
nedeterminat
P 7053 - Dividende i venituri asimilate
P 7059 - Comisioane
P 706 - Venituri din operaiunile de schimb
P 7061 - Venituri din diferene de curs valutar aferente
tranzaciilor n valut
P 7069 - Comisioane
7039 - Commissions
704 - Revenues from leasing operations
7041 - Revenues from financial leasing operations
7042 - Revenues from rental
7048 - Revenues from overdue and doubtful receivable
7049 - Commissions
705 - Revenues from subordinated loans, investments in
subsidiaries and
associated companies and portfolio investments
7051 - Interest from subordinated loans on term
7052 - Interest from subordinated loans with
undetermined maturity
7053 - Dividends and similar revenues
7059 - Commissions
706 - Revenues from foreign exchange operations
7061 Revenues from exchange-rate differences related
to currency transactions
7069 - Commissions
707 - Revenues from off-balance sheet operations and derivatives
operations
7071 - Revenues from financing commitments
P 707 - Venituri din operaiunile n afara bilanului i operaiunile cu


on behalf of other banks
P 7071 - Venituri din angajamentele de finanare

P 70711 - Venituri din angajamentele de
finanare n favoarea instituiilor de credit
finanare n favoarea clientelei

on behalf of customers
7072 Revenues from guarantee commitments
70721 - Revenues from guarantee
commitments on behalf of other banks
P 7072 - Venituri din angajamentele de garanie
70722 - Revenues from guarantee

commitments on behalf of customers

garanie n favoarea instituiilor de credit
garanie n favoarea clientelei
P 7074 - Venituri privind operaiunile cu instrumente
financiare derivate
P 70741 - Venituri privind operaiunile cu
instrumente financiare derivate de curs de
schimb
instrumente financiare derivate de rat a
dobnzii
instrumente financiare derivate pe aciuni i
indici bursieri
P 70744 - Venituri privind operaiunile cu alte
P 70747 - Venituri din dobnzi aferente
instrumentelor financiare derivate
P 70749 - Comisioane
P 7075 - Venituri din instrumentele de acoperire
P 7077 - Venituri din alte angajamente date
P 708 - Venituri din prestaiile de servicii financiare
P 7081 - Comisioane privind titlurile gestionate sau n
depozit
7074 Revenues related to derivatives operations

operations
70741 Revenues related to derivatives

for foreign exchange rate
operations

for interest rate
operations

for shares and quotations
70744 Revenues related to other derivatives
operations
70747 Revenues with interests related to
70749 - Commissions
7075 Revenues with hedging instruments

7077 Revenues with other commitments received
708 - Revenues from financial services
7081 - Commissions related to administrated or deposited
securities
7082 - Commissions related to securities operations in
customers account
7083 - Commissions from assistance and consulting
activities
P 7082 - Comisioane privind operaiunile cu titluri

efectuate n contul clientelei
70831 - Commissions from assistance and

consulting activities for individuals
P 7083 - Comisioane din activitile de asisten i

consultan
70832 - Commissions from assistance and

consulting activities for companies
P 70831 - Comisioane din activitile de

asisten i consultan pentru persoane fizice
P 70832 - Comisioane din activitile de
asisten i consultan pentru persoane juridice
P 70839 - Alte comisioane
P 7085 - Venituri privind mijloacele de plat
P 7087 - Alte venituri din prestaiile de servicii financiare
70839 - Other commissions

7085 - Revenues related to bank transfers
7087 - Other revenues from financial services
709 - Other bank operating revenues
7092 - Prorate of revenues obtained from banking
7093 - Transfers of expenses incurred in banking
Page 14 of 18

P 709 - Alte venituri din activitatea de exploatare
P 7092 - Cota-parte privind activitile i activele

controlate n comun
P 7093 - Cheltuieli refacturate privind activitile i
activele controlate n comun
P 7094 - Transferuri de cheltuieli de exploatare
P 7099 - Venituri diverse de exploatare
7094 - Transfers of bank operating expenses

7099 - Sundry bank operating revenues
Group 74- Sundry operating revenues
741 - Prorate of the headquarters expenses
744 Revenues from non-assets revaluation
P 741 - Cota-parte din cheltuielile sediului social
745 Revenues from disposals of investments in subsidiaries and

associated
companies, long term investments and portfolio
investments
p 744 - Venituri din reevaluarea imobilizrilor corporale
746 - Revenues from sales and disposals of non-current assets
Grupa 74 - Venituri diverse din exploatare
P 745 - Venituri din cedarea prilor n cadrul societilor

comerciale legate, a titlurilor de participare i a titlurilor activitii de
portofoliu
P 746 - Venituri din cedarea i casarea imobilizrilor corporale i
necorporale
P 7461 - Venituri din cedarea i casarea imobilizrilor
corporale
7461 - Revenues from sales and disposals of tangible

assets
7462 - Revenues from sales and disposals of intangible
assets
747 - Auxiliary revenues
7471 - Revenues from other activities
7479 - Other auxiliary revenues
P 7462 - Venituri din cedarea i casarea imobilizrilor

necorporale
assurance
P 747 - Venituri accesorii

P 7471 - Venituri din alte activiti
P 7479 - Alte venituri accesorii
74799 - Sundry auxiliary revenues

749 - Other sundry operating revenues
7492 - Investment subsidies transferred to revenues
P 74791 - Venituri din operaiuni de

intermediere n domeniul asigurrilor
7493 - Revenues from operating subsidies
P 74799 - Venituri accesorii diverse

P 749 - Alte venituri diverse din exploatare
P 7492 - Cota-parte din subveniile de investiii trecut la
venituri
related to

operating activity
related to

raw materials and consumables
74933 - Revenues from operating subsidies for
employees wages
P 7493 - Venituri din subvenii de exploatare

aferente veniturilor din activitatea de exploatare
pentru materii prime i materiale consumabile
pentru plata personalului
pentru asigurri i protecia social
P 7494 - Venituri din producia de imobilizri

P 7495 - Venituri privind bunurile mobile i imobile din
executarea creanelor
P 7499 - Alte venituri
P 74991 - Venituri din despgubiri, amenzi i
penaliti
P 74992 - Venituri din donaii
P 74997 - Alte venituri diverse de exploatare
Grupa 76 - Venituri din ajustari pentru depreciere,
provizioane i recuperri de creane amortizate
P 761 - Venituri din ajustari pentru deprecierea creanelor din
operaiuni interbancare
social

security
other

operational expenses
related to

other revenues
7494 - Revenues from own capitalized work

7495 - Revenues obtained from enforcing collaterals

pentru alte cheltuieli de exploatare
aferente altor venituri
74791 Revenues from intermediation in

field
7499 - Other revenues

and
74991 - Revenues from compensation, fines

penalties
74992 Revenues from donations
74997 Other sundry operating revenues
Group 76 - Release of provisions, recovery of amortized

receivable and adjustment to inflation
761 Revenues from impairment losses of money market
operations
receivables
7611 - Revenues from impairment losses of principal
7612 - Revenues from impairment losses of interest
762 - Revenues from impairment losses of customer operations
receivables
7621 - Revenues from impairment losses of principal
7622 - Revenues from impairment losses of interest
P 7611 - Venituri din ajustari pentru deprecierea

creditelor
dobnzilor
P 762 - Venituri din ajustari pentru deprecierea creanelor din
operaiuni cu clientela, precum i din operaiuni ntre instituiile
creditelor
dobnzilor
P 763 - Venituri din ajustari pentru depreciere privind operaiuni cu
titluri i operaiuni diverse
P 7631 - Venituri din ajustari pentru deprecierea titlurilor
P 76311 - Venituri din ajustari pentru
deprecierea titlurilor de plasament
deprecierea titlurilor de investiii
763 - Revenues from impairment losses related to securities and

sundry
operations
7631 - Revenues from impairment losses of securities
76311 - Revenues from impairment losses of
short term placement securities
76312- Revenues from impairment losses of
investments
7633 - Revenues from impairment losses of inventories
7637 - Revenues from impairment losses of overdue and
doubtful receivables
764 - Revenues from impairment losses of non-current assets
7641 - Revenues from impairment losses of investments
in subsidiaries and associated companies and portfolio
investments
7642- Revenues from impairment losses of fixed assets

stocurilor

fixed assets in progress

creanelor din operatiuni cu tituluri si operatiuni diverse

fixed assets for operating activity
P 764 - Venituri din ajustari pentru deprecierea valorilor imobilizate

P 7641 - Venituri din ajustari pentru deprecierea prilor
deinute n cadrul societilor comerciale legate, a titlurilor

fixed assets used in non-banking activities
7643 Revenues from impairment losses related to
financial leasing operations
Page 15 of 18

de participare i a titlurilor activitii de portofoliu
imobilizrilor
7647- Revenues from impairment losses of overdue and

doubtful receivables
765 - Release of provisions

deprecierea imobilizrilor n curs
7651 - Release of provisions for risks of execution of

commitments by signature

deprecierea imobilizrilor necorporale
7652 - Release of provisions for facilities granted to

personnel

deprecierea imobilizrilor corporale
7653 - Release of provisions for country risk
P 7643 - Venituri din ajustari pentru depreciere aferente

operaiunilor de leasing financiar
creanelor aferente valorilor imobilizate
7654 Release of provisions for reorganization

7656 Release of provision for taxes
7657 - Release of provisions for other risks and charges
767 - Revenues from recovery of amortized receivables
P 765 - Venituri din provizioane

P 7651 - Venituri din provizioane pentru riscuri de
executare a angajamentelor prin semntur
P 7652 - Venituri din provizioane pentru faciliti
acordate personalului
Group 77 - Extraordinary revenues

771 - Revenues from subvention for extraordinary events and
similar
P 7653 - Venituri din provizioane pentru risc de ar

P 7654 - Venituri din provizioane pentru restructurare
P 7656 - Venituri din provizioane pentru impozite
P 7657 - Venituri din alte provizioane
P 767 - Venituri din recuperri de creane amortizate
Grupa 77 - Venituri extraordinare
P 771 - Venituri din subvenii pentru evenimente extraordinare i
altele similare
CLASA 9 - OPERAIUNI N AFARA BILANULUI
9th Class - OFF-BALANCE SHEET OPERATIONS
Grupa 90 - Angajamente de finanare
Group 90 - Financing commitments
A 901 - Angajamente n favoarea instituiilor de credit
901 - Commitments on behalf of other banks
P 902 - Angajamente primite de la instituii de credit
902 - Commitments received from other banks
A 903 - Angajamente n favoarea clientelei
903 - Commitments on behalf of customers
A 9031 - Deschideri de credite confirmate
9031 - Openings of continued loans
A 90311 - Garanii imobiliare
90311 - Real estate guarantees
A 90312 - Deschideri de credite documentare
90312 - Openings of documentary credit
A 90319 - Alte deschideri de credite

confirmate
A 9032 - Acceptri sau angajamente de plat
A 9039 - Alte angajamente n favoarea clientelei
P 904 - Angajamente primite de la clientel
Grupa 91 - Angajamente de garanie
A 911 - Cauiuni, avaluri i alte garanii date instituiilor de credit
A 9111 - Confirmri de deschideri de credite
documentare
A 9112 - Acceptri de plat
A 9119 - Alte garanii date instituiilor de credit
P 912 - Cauiuni, a valuri i alte garanii primite de la instituii de
credit
90319 - Other openings of confirmed loans

9032 - Payment acceptance or commitments
9039 - Other commitments on behalf of customers
904 - Commitments received from customers
Group 91 - Guarantee commitments
911 - Warranties, endorsements and other guarantees granted to
other
banks
9111 - Confirmation of documentary credit openings
9112 - Payment acceptance
9119 - Other guarantees granted to other banks
912 - Warranties, endorsements and other guarantees received
from other
banks
913 - Guarantees granted to customers
9131 Warranties and endorsements
A 913 - Garanii date pentru clientel

A 9131 - Cauiuni i avaluri
A 91311 - Cauiuni imobiliare
A 91312 - Cauiuni administrative i fiscale
A 91313 - Garanii financiare
A 91314 - Garanii de rambursare a creditelor
acordate de alte instituii
A 91319 - Alte cauiuni i avaluri
A 9139 - Alte garanii date pentru clientel
P 914 - Garanii primite de la clientel
91311 - Real estate guarantees

91312- Administrative and fiscal guarantees
91313 - Financial guarantees
91314 - Guarantees for repayment of loans
granted by other banks
91319 Other warranities and endorsements
9139 - Other guarantees granted to customers
914 - Guarantees received from customers
9141 - Guarantees received from public administration
and similar institutions
P 9141 - Garanii primite de la instituiile administraiei

publice i asimilate
9142 - Guarantees received from insurance and

capitalization companies
P 9142 - Garanii primite de la societi de asigurare i

reasigurare
9143 - Guarantees received from other financial

institutions
P 9143 - Garanii primite de la alte instituii financiare
9144 - Guarantees received from non-financial institutions
P 9144 - Garanii primite de la instituii nefinanciare
9145 - Real estate mortgages
P 9145 - Ipoteci imobiliare
9146 - Pledges with dispossession
P 9146 - Gajuri cu deposedare
9147 - Pledge without dispossession
P 9147 - Gajuri fr deposedare

P 9149 - Alte garanii primite de la clientel
Grupa 92 - Angajamente privind titlurile
A 921 - Titluri de primit
A 9211 - Titluri vndute cu posibilitate de rscumprare
A 9219 - Alte titluri de primit
9149 - Other guarantees received from customers

Group 92 - Commitments related to securities
921 - Securities to be received
9211 Securities sold with optional redemption
9212 Other securities to be received
922 - Securities to be delivered
Page 16 of 18

P 922 - Titluri de livrat
P 9221 - Titluri cumprate cu posibilitate de
rscumprare
P 9229 - Alte titluri de livrat
9221 - Securities bought with optional redemption

9222 - Other securities to be delivered
Group 93 - Foreign currency transactions
931 - Sight foreign exchange operations
Grupa 93 - Operaiuni de schimb la vedere
9311 - Lei bought and not received yet
B 931 - Operaiuni de schimb la vedere
9312 - Foreign currency bought and not received yet
A 9311 - Lei cumprai i nc neprimii
9313 - Lei sold and not delivered yet
A 9312 - Devize cumprate i nc neprimite

P 9313 - Lei vndui i nc nelivrai
P 9314 - Devize vndute i nc nelivrate
Grupa 94 - Conturi de ajustare devize n afara bilanului
9314 - Foreign currency sold and not delivered yet

Group 94 - Off balance sheet foreign currency adjustment
accounts
941 - Foreign exchange position
B 941 - Poziie de schimb
942 - Lei value of FX position
B 942 - Contravaloarea poziiei de schimb
943 - Foreign currency adjustment accounts
B 943 - Conturi de ajustare devize
Group 95 Derivatives
Grupa 95 - Instrumente financiare derivate
951 - Term FX operations
B 951 - Operaiuni ferme de schimb la termen

B 9511 - Operaiuni ferme de schimb la termen care nu
sunt operaiuni de acoperire
A 95111 - Lei de primit contra devize de livrat
P 95112 - Devize de livrat contra lei de primit
A 95113 - Devize de primit contra lei de livrat
P 95114 - Lei de livrat contra devize de primit
A 95115 - Devize de primit contra devize de
livrat
9511 - Term FX non-hedging operations

currency to
95111 - Lei to be received against foreign

be delivered
against lei
95112 - Foreign currency to be delivered

to be received
lei to
95113 - Foreign currency to be received against

be delivered
currency
95114 - Lei to be delivered against foreign

to be received
foreign currency to be delivered
P 95116 - Devize de livrat contra devize de

primit
against

foreign currency to be received
9512 - Term FX hedging operations
B 9512 - Operaiuni ferme de schimb la termen care sunt operaiuni

de acoperire
A 95121 - Lei de primit contra devize de livrat
P 95122 - Devize de livrat contra lei de primit
A 95123 - Devize de primit contra lei de livrat
P 95124 - Lei de livrat contra devize de primit
currency to
95121 - Lei to be received against foreign

be delivered
against lei

to be received
lei to

be delivered
currency
95124 - Lei to be delivered against foreign

to be received
foreign currency to be delivered
A 95125 - Devize de primit contra devize de livrat

P 95126 - Devize de livrat contra devize de primit
against

foreign currency to be received
952 Other FX instruments

9521 FX non-hedging operations
9522 FX hedging operations
A 952 - Alte instrumente ferme de curs de schimb
A 9521 - Operaiuni ferme de curs de schimb care nu
sunt operaiuni de acoperire
A 9522 - Operaiuni ferme de curs de schimb care sunt
operaiuni de acoperire
Group 96 - Sundry commitments

961 - Commitments received
9611 - Securities received as collateral related to
Grupa 96 - Angajamente diverse

P 961 - Angajamente primite
P 9611 - Valori primite n garanie privind operaiunile cu
P 9612 - Alte valori primite n garanie
9612 Other securities received as collateral

9613 Other commitments received
962 Commitments made
9621 - Securities pledged as collateral related to
P 9613 - Alte angajamente primite

A 962 - Angajamente date
A 9621 - Valori date n garanie privind operaiunile cu
A 9622 - Alte valori date n garanie
A 9623 - Alte angajamente date
Grupa 98 - Angajamente ndoielnice
A 981 - Angajamente ndoielnice
Grupa 99 - Conturi de eviden
P 991 - Bunuri luate cu chirie
9622 Other securities pledged as collateral

9623 Other commitments made
Group 98- Doubtful commitments
981 - Doubtful commitments
Group 99 - Record-keeping accounts
991 - Rented fixed assets
992 - Valuables received for safekeeping or custody
993 - Receivables written-off, still followed up
9931 - Receivables written-off and still followed up
P 992 - Valori primite n pstrare sau custodie

A 993 - Creane scoase din activ, urmrite n continuare
A 9931 - Creane scoase din activ i urmrite n
continuare
A 9932 - Dobnzi aferente creanelor scoase din activ,
urmrite n continuare
A 994 - Debitori din penaliti pretinse
P 995 - Amortizarea aferent gradului de neutilizare a mijloacelor
fixe
B 998 - Alte conturi de eviden
followed
9932 Interests related to receivables written-off, still

up
9937 Accured interest receivable
994 - Penalties claimed

995 - Depreciation corresponding to unused capacities
998 - Other record-keeping accounts
9981 - Other values received
9982 - Other values given
9983 Capital in foreign currency
99831 Subscribed and not paid in share
Page 17 of 18

P 9981 - Alte valori primite
capital in
A 9982 - Alte valori date

P 9983 - Capital n devize
P 99831 - Capital social subscris i nevrsat n
devize
P 99832 - Capital social subscris i vrsat n
devize
P 99833 - Capital de dotare n devize
foreign currency
99832 Subscribed and paid in share capital in
foreign currency
99833 Endowment capital in foreign currency
9984 Share premium account paid in foreign currency

9985 Materials treated like inventory objects in use
9989 Sundry record-keeping accounts
999 - Counter-party
P 9984 - Prime de emisiune pltite n devize

A 9985 - Stocuri de natura obiectelor de inventar date n
folosin
B 9989 - Conturi diverse de eviden
B 999 - Contrapartida.
Page 18 of 18

Acounts Romanian English

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Acounts Romanian English

Hochgeladen von

Copyright:

Verfügbare Formate

Clasa 1 - OPERAIUNI DE TREZORERIE I OPERAIUNI

1st Class - TREASURY AND MONEY MARKET OPERATIONS

Grupa 10 - Casa i alte valori

Group 10 - Petty cash and other values

101 - Petty cash

A 1112 - Depozite la vedere la Banca Naional a

1111 Current account with National Bank of Romania

A 1113 - Depozite la termen la Banca Naional a

1113 Term deposits with National Bank of Romania

A 1114 - Depozite colaterale la Banca Naional a

1112 Sight deposits with National Bank of Romania

A 1511 - Valori primite n pensiune de pe o zi pe alta

1521 - Loans received over-night, secured with securities

A 1512 - Valori primite n pensiune la termen

1522 - Loans received on term secured with securities

A 1517 - Creane ataate

1527 - Accrued interest payable

P 1621 - Alte sume datorate

1811 - Principal overdue

P 1627 - Datorii ataate

1812 - Interest overdue

Grupa 18 - Creane restante i ndoielnice

1817 - Accrued interest receivable

Chart of accounts for Bank Institutions

182 - Doubtful receivables

A 1811 - Creane restante

1821 - Doubtful principal

A 1812 - Dobnzi restante

1822 - Doubtful interest

A 1817 - Creane ataate

1827 - Accrued interest receivable

P 191 - Ajustari pentru deprecierea creantelor din operatiuni

2nd Class - CUSTOMER OPERATIONS AND OPERATIONS

Grupa 20 - Credite acordate clientelei

Group 20 - Loans granted to customers

A 201 - Creane comerciale

201 - Commercial loans

20111 - Discount and similar operations

A 20112 - Factoring cu recurs

20112 Factoring with recourse

20113 Flat-rate loans

A 20114 - Factoring fr recurs

20114 Non-recourse factoring

A 20119 - Alte creane comerciale

20119 - Other trade loans

A 20211 - Utilizri din deschideri de credite

20211 - Debit balances on credit lines

A 20212 - Credit global de exploatare

20213 - Outstanding differences related to

A 20213 - Diferene de rambursat legate de

20212 - Working capital loans

20219 - Other working capital loans

A 2097 - Creane ataate

Group 23 - Loans to/from financial customers

Chart of accounts for Bank Institutions

241 - Loans granted, secured with securities

P 2432 - Valori date n pensiune la termen

Group 25 Customers accounts

P 2437 - Datorii ataate

251 - Current accounts

Grupa 25 - Conturile clientelei

2511 - Current accounts

P 2532 - Depozite la termen