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101 Share capital paid in 102 Minority interest 104 Share premium 1051 Translation reserves 1058 Revaluation

reserves 106 Reserves 107 Conversion reserves 112 Employee's profit sharing 1171 Retained (profit)/loss 1172 IAS adjustments on retained earnings 1173 Changes in accounting policies 118 Other funds 121 Profit and Loss 129 Allocation of Profit and Loss 131 Grants 141 Legal provision 151 Provisions for risks 161 Debenture loan 162 Long term loan 167 Long term liabilities 1682 Interest payable- loans 1686 Interest payable- investments 1687 Interest payable- leasing 201 Seting-up expenses 203 Research and development 205 Concessions, licences, brands 2071 Positive goodwill 2075 Negative goodwill 208 Other intangibles 211 Land 212 Buildings and special constructions 213 Machinery, equipment, vehicles and animals 214 Fixture, fittings and other fixed assets 231 Fixed assets in progress 232 Advances for fixed assets in progress 233 Intangibles in progress 234 Advances for intangibles in progress 261 Investments - group 262 Investments - other than group 263 imob fin sub forma de interese de participare 265 Obligatiuni pe termen lung 267 Other long term receivables 269 Payments due for investments 280 Amortisation 2811 Accumulated depreciation-land 2812 Accumulated depreciation-buildings

2813 Accumulated depreciation-machinery 2814 Accumulated depreciation-fixture 2911 Provision for land impairment - land 2912 Provision for fixed assets impairment - buildings 2913 Provision for fixed assets impairment-machinery 2914 Provision for fixed assets impairment-other 2961 Provisions for investments - group 2961 Provisions for investments - others 301 Raw materials 302 Consumables (production) 308 Price variances for materials 303 Inventory objects (store) 331 Work in progress 332 Services in progress 341 Demifinished goods 345 Finished goods 346 By-products 348 Price variances - products 351 Materials at third parties 352 Inventory objects at third parties 353 Smifabricate la terti 354 Products at third parties 357 Goods for resale at third parties 358 Packages at third parties 371 Merchandises 378 Price variances for merchandises 381 Packings 388 Price variances for packings 391 Provisions for raw materials 392 Provisions for materials 393 Provisions for WIP 3941 Provisions for demifinished goods 3945 Provisions for finished goods 3946 Provisions for scrapped production 395 Provisions for stocks at third parties 397 Provisions for goods for reasale 398 Provisions for packaging 401 Suppliers 403 Payable bills 404 Suppliers of F/A 408 Accruals 4091 Advances to suppliers - for stocks 4092 Advances to suppliers - for services 411 Clients 4118 Doubtful debts 418 Receivables to be invoiced

419 Advances from clients 421 Employees - payable salaries 423 Employees - in kind payables 424 Employees - profit scheme 425 Employees - advances 426 Employees - amounts to be paid 427 Employees - amounts due to third parties 4281 Employees - other amounts due 4282 Employees - other amounts receivable 431 Social security 437 Unemployment 438 Other social benefits 4411R Tax on profit receivables 4411P Tax on profit payables 4412 Deferred tax liability 4423 VAT payable 4424 VAT recoverable 4428 VAT exigible 444 Tax on salaries 445 Subsidies 446 Other taxes credit 447 Taxes - special funds debit 4481 Other amounts due to state 4482 Other amounts to be received from state 440LT Due to state - non-current 451 Intragroup accounts 452D Receivables for participation 452C Payable for participations 455 Partners accounts 456 Shareholders -settlement account 457 Dividends to be paid 458D Participation in associates debit 458C Participation in associates credit 461 Other debtors 462 Other creditors 471 Prepayments 472 Deffered incomes 473D Suspense account - debit 473C Suspense account - credit 476 Unrealized exchange loss 477 Unrealized exchange gains 481 Decontari Unitate-Subunit 482 Decontari Intre Subunitat 491g Provision for doubtful clients 491n Provision for doubtful clients 496g Provision for doubtful receivables

496n Provision for doubtful receivables 503 Marketable securities 506 Marketable securities - not listed 508 Other marketable securities 509 Marketable securities-payable 593 Provisions - marketable securities 511 Values to be encashed 5121 Bank in Lei 5124 Bank in hard currency 5125 Suspense amounts 5126 Cheques 5186 Interests payable 5187 Interests to be received 5191 Short term bank loans 5192 Short term bank loans-non-repayable 5198 Interest payable for short term loans 531 Petty Cash 532 Other values 5411 Letter of credit ROL 5412 Letter of credit HC 542 Treasury advances 581 Bank settlement account 601 Raw materials 602 Consumables 603 Inventory objects 604 Unstored consumables 605 Utilities 607 Cost of goods sold 608 Packings 611 Repairings and maintenance 612 Rents 613 Insurance 614 Research and development 621 Collaboratores 622 Commissions 623 Advertising, publicity, entertainment 624 Transportation 625 Traveling 626 Post and telecomunication 627 Bank services 628 Other services by third parties 631 Tax on salary 635 Taxes 641 Wages & salaries 645 Social security and unemployment 654 Loss from assets

6581 Penalties and fines 6582 Subsidies 6583 Sales of assets 6588 Other opertaing expenses 662 Cost of investments sold 664 Sales of other assets 665 Exchange loss 666 Interest paid 667 Discounts allowed 668 Other financial expenses 686 Provisions 688 Monetary loss 6810 Amortization 6811 Depreciation charge 6812 Provisions for risks 6813 Provision for impairment of assets 6814 Provisions for obsolete stocks 691 Tax on profit 701 Finished goods sales 702 Semi-finished goods sold 707 Sales of goods 703 By-products sales 704 Sales of services 706 Rents 708 Other sales 741 Incomes from grants for operations 754 Incomes from recovered assets 7588 Other operating revenues 721 Incomes from fixed assets made 722 Fixed assets sales 7811 Provisions reversed - stocks 711 Change in stock 7581 Penalties and fines 7582 Subsidies 7583 Sales of assets 761 Incomes from partnerships 762 Investments 763 Interest received for non-current deposits 764 Incomes from investments 765 Exchange gain 766 Interest received 767 Discounts received 768 Other financial incomes 786 Provisions reversed 788 Monetary gain

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