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1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47.

- Accounting Romanian/English TERMS -

Accepturi bancare = Banker's Acceptances; Acoperirea riscului = Hedge, Hedging; Acoperire din patrimoniu = Asset Coverage; Acoperirea dobanzii = Interest coverage; Acord = Agreement; Acord de credit = Credit agreement; Actionar = Shareholder; Actiune = Share; Actiuni in circulatie = Outstanding shares; Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Assets; Active curente = Current assets; Active identificabile = Identifiable assets; Active imediate = Quick Assets; Active imobilizate = Non current assets; Activitati curente = Ordinary activities; Activitati de administare a activelor = Trust activities; Activitati de exploatare = Operating activities; Activitati intrerupte = Discontinued operations; Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare contabila) = Haircut; Amana, a ceda = Defer; Amanetare = Pledge; Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; Analiza fundamentala = Fundamental analysis; Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Area; Asociat, a se asocia = Associates; Asocieri in participatie = Joint venture; Atribuire de actiuni = Assign shares; Autofinantare = Self financing; Balanta de verificare = Trial balance; Banca de investitii = Investment Banker; Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; Beneficii economice = Economic benefits; Bilant = Balance sheet; Bilant consolidat = Consolidated Balance sheet; Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note;
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48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95.

- Accounting Romanian/English TERMS -

Bonitate financiara = Financial trustworthiness; Buget = Budget; Cadru general = Framework; Capital social = Share capital; Capital de lucru brut = Working capital; Capital de lucru net = Net Working capital; Capitalizare totala = Total Capitalization; Capitaluri proprii = Shareholders' equity; Casa = Petty cash; Casare = Cassation; Castig = Gain; Castigul dividendului = Dividend Yield; Castig contingent = Contingent gain; Castig din detinerea de active = Holding gains; Castiguri din diferente de curs valutar = Foreign exchange gain; Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT); Cautiune = Bail; Cec compensat = Cleared cheque; Cec la purtator = Bearer cheque; Cedare = Disposal; Cerere = Demand; Certificat = Scrip; Certificat de depozit = Certificate of Deposit; Cesionar = Assignee; Cesionarea actiunilor prin buna intelegere = Private sale of shares; Cesiune = Assignment; Cesiunea unei filiale = Disposal of subsidiary; Cheltuiala cu impozitul pe profit = Tax expense; Cheltuieli cu dobanzile = Interest expenses; Cheltuieli de cercetare si dezvoltare = Research and development costs; Cheltuieli de exploatare = Operating costs; Cheltuieli de personal = Personnel expenses; Cheltuieli fixe = Fixed expenses; Cheltuieli variabile = Variable expenses; Chitanta de datorie = Due Bill; Cifra de afaceri = Turnover; Combinari de intreprinderi = Business combination; Comensurare / Evaluare = Measurement; Comision = Commission; Companie cu capital de risc = Venture Capital Company; Compensa = Set-off; Compensare = Offsetting; Comun = Common; Conceptul conectarii costurilor la venituri = Matching of cost with revenues; Concesionare = Concession arrangement; Conditii ale platii amanate = Deferred payment terms; Conosament = Bill of lading; Consecventa = Consistency;
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96. 97. 98. 99. 100. 101. 102. 103. 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144.

- Accounting Romanian/English TERMS -

Consolidare = Consolidation; Consultant financiar = Financial Advisor; Cont = Account; Cont de compensare = Clearing Account; Cont discretionar = Discretionary Account; Cont general = General Account; Cont inghetat = Frozen Account; Contabil = Accountant; Contabilitate de angajamente = Accruals basis of accounting; Contabilitate de casa = Cash accounting; Contingente (eventualitati, incertitudini) = Contingencies; Continuitatea activitatii = Going concern; Contract de constructii = Construction contract; Contract de Novatie = Contract Novation; Contractul cost-plus = Cost-plus contract; Contraprestatie = Consideration; Contravaloarea cedarii = Disposal consideration; Contul de profit si pierdere = Income statement; Conturi blocate = Booked balances; Conversie = Conversion; Copie certificata = Certified copy; Cost curent = Current cost; Cost de achizitie = Cost of purchase; Cost istoric = Historical cost; Costul bunurilor vandute = Cost of goods sold; Costul fortei de munca = Labour cost; Costul stocurilor = Cost of inventories; Costul unei achizitii = Cost of an acquisition; Costul vanzarilor = Cost of sales; Costuri absorbite = Absorbed cost; Costuri aferente iesirilor = Cost of disposal; Costuri de vanzare = Selling costs; Costuri fixe = Fixed cost; Costuri marginale = Marginal cost; Costuri operationale = Operating expense; Costuri si venituri = Costs and revenues; Costuri variabile = Variable cost; Costurile indatorarii = Borrowing costs; Creante = Receivables; Creante clienti = Account Receivable; Creante comerciale = Trade receivables; Creante pe termen lung = Long term receivables; Creante privind impozitul amanat = Deferred tax asset; Crestere economica = Economic growth; Criterii de recunoastere = Recognition criteria; Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate;
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145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 162. 163. 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. 180. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192.

- Accounting Romanian/English TERMS -

Data bilantului = Balance sheet date; Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective date; Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Debt; Datorie pe termen scurt = Short term debt; Datorie pe tremen lung = Long term debt; Datorii = Liabilities; Datorii bancare = Notes Payable Bank; Datorii contingente = Contingent liabilities; Datorii curente = Current liabilities; Datorii fiscale = Tax Payable; Datorii la furnizori pe termen lung = Long term liabilities; Datorii la stat = Tax Due; Datorii pe termen lung = Non current liabilities; Datorii privind impozitul amanat = Deferred tax liabilities; Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement; (vezi nota 1) Declaratia oficiala = Official Statement; Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = General disclosures; Dezvolta, in curs de executie = Progress, On the ...; Diferenta temporara = Temporary difference; Diferente temporale = Timing differences; Diluarea participarii publice = Equity ownership opening; Discont = Discount; Distribuire la bursa = Exchange Distribution; Distribuire negociata = Negotiated Underwriting; Dividende = Dividends; Dividende de plata = Dividend Payout; Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Interest; Dobanda compusa = Compound Interest; Dobanda pentru imprumuturi revocabile = Call Money Rate; Drept (de..) = Right; Drept de preemptiune = Pre-emptive Right; Drept de subscriere = Subscription Right; Durata de incasare a creantelor = Days Sales Outstanding; Echivalente de numerar = Cash equivalents; Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding - out effect; Element = Item; Elemente bilantiere = On balance sheet items; Elemente extrabilantiere = Off-balance-sheet items;
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193. 194. 195. 196. 197. 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 222. 223. 224. 225. 226. 227. 228. 229. 230. 231. 232. 233. 234. 235. 236. 237. 238. 239. 240.

- Accounting Romanian/English TERMS -

Elemente extraordinare = Extraordinary items; Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Issue; Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental errors; Estimare contabila = Accounting estimate; Evaluare imobiliara = Real Estate Appraisal; Evaluat in mod credibil = Measured reliably; Evaziune fiscala = Tax evasion; Executare = Execution; Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized balance-sheet; Extras de cont = Account Statement; Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Refunding; Finantare pe credit = Debt financing; Flux de fonduri = Flow of Funds; Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Goodwill; Fond comercial negativ = Negative goodwill; Fond de rulment brut (total) = Working capital; Fond de rulment net = Net Working capital; Fonduri de pensii = Retirement benefit plans; Fonduri detinute pentru clienti = Funds held for customers; Forma nominativa = Registered Form; Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike; Identificarea activelor si obligatiilor = Identification of assets and liabilities; Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = True and fair view/fair presentation; Imaterial, intangibil = Intangible; Imobiliar, fiduciar = Real; Impozit pe profit = Tax on income; Impozit real = Real tax; Impozite amanate = Deferred taxes; Imprumut = Loan; Imprumut imobiliar = Mortgage; Imprumut revocabil = Call Loan; Imprumuturi nerambursabile = Forgivable loans;

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241. 242. 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 255. 256. 257. 258. 259. 260. 261. 262. 263. 264. 265. 266. 267. 268. 269. 270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287.

- Accounting Romanian/English TERMS -

Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings; Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; Impune, a stabili un impozit = Assess; Incasare, crestere = Increase; Incasari = Proceeds; Incasari din cedare = Disposal proceeds; Incasari in numerar = Cash proceeds; Inchidere de conturi = Strike a balance; Indemnizatie = Allowance; Indexare = Pegging; Indice de piata = Market Index; Inflatie = Inflation; Inghetarea cresterii salariale = Wage freeze; Inregistrare = Booking; Instrument de capital propriu = Equity Instrument; Instrument de credit = Debt Instrument; Intelegere de Novatie = Novation Agreement; Interes in asocieri in participatie = Interest in joint ventures; Interese minoritare = Minority interests; Intrari de numerar = Cash inflow; Intreprindere = Enterprise; Inventar, stoc = Inventory; Investitie = Investment; Investitii curente = Current investments; Ipoteca generala = Blanket mortgage; Ipotecare = Hypothecation; La cost (inregistrare la...) = At cost; La maturitate (incasare la...) = Maturities; Leasing financiar = Finance lease; Lesing = Lease; Lichidare = Liquidation; Lichidare cash = Cash settlement; Lichiditate = Liquidity; Lichiditatea curenta = Quick Ratio; Lichiditatea generala (globala) = Current Ratio; Licitatie concurentiala = Competitive Bidding; Linie de credit = Line of Credit; Livrare esalonata = Staggered delivery; Marja = Margin; Marja bruta = Gross margin; Materii prime = Raw material; Medie = Average; Medie mobila = Moving Average; Mentinerea capitalului = Capital maintenance; Metoda cost-plus = Cost-plus method; Metoda costului = Cost method; Metoda FIFO = FIFO formula;
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288. 289. 290. 291. 292. 293. 294. 295. 296. 297. 298. 299. 300. 301. 302. 303. 304. 305. 306. 307. 308. 309. 310. 311. 312. 313. 314. 315. 316. 317. 318. 319. 320. 321. 322. 323. 324. 325. 326. 327. 328. 329. 330. 331. 332. 333. 334. 335. 336.

- Accounting Romanian/English TERMS -

Metoda gradului de finalizare = Percentage of completion method; Metoda LIFO = LIFO formula; Metoda obligatiei = Liability method; Metoda obligatiilor bilantiere = Balance sheet liability method; Metoda punerii in echivalenta = Equity method; Modificari ale pozitiei financiare = Changes in financial position; Moneda de raportare = Reporting currency; Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct negotiation; Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses); Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Standardization of Labour; Nucleu stabil de actionari = Core ownership; Numar de zile ale perioadei de incasare = Collection days; Numerar = Cash; Numerar in casierie = Cash on hand; Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued liabilities; Obligatii comerciale = Trade liabilities; Obligatii la furnizori = Account Payable; Obligatiune = Bond; Obligatiune cu colateral = Collateral Trust Bond; Obligatiune cu cupon = Coupon Bond; Obligatiune cu discont = Discount Bond; Obligatiune garantata cu echipamente = Equipment Trust Certificate; Obligatiune in forma dematerializata = Book Entry Bond; Obligatiune ipotecara = Mortgage Bond; Obligatiune speculativa = Junk Bond; Obtinere de profituri = Profit Taking; Oferta (de distribuire) publica = Public Offering (Distribution); Oferta de drepturi = Right Offering; Oferta publica de vanzare = Public offering of shares; Operatiune, operational, functionare = Operation; Operatiuni de piata deschisa = Open Market Operation; Oportunitate = Timeliness; Optiune pe actiuni = Share warrant; Ordin, comanda = Order; Parteneriat = Partnership; Pasiv total = Liabilities and Net Worth; Performanta = Performance; Perioada contabila = Accounting period; Perioada de raportare = Reporting period; Piata de licitatie = Auction Marketplace; Piata de negociere = Negotiated Marketplace; Piata monetara = Money Market; Piata normala = Normal Market;
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337. 338. 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362. 363. 364. 365. 366. 367. 368. 369. 370. 371. 372. 373. 374. 375. 376. 377. 378. 379. 380. 381. 382. 383. 384. 385.

- Accounting Romanian/English TERMS -

Piata secundara = Aftermarket; Pierdere din depreciere = Impairment loss; Pierderi contingente = Contingent losses; Plasament direct = Direct placement; Plasament privat = Private placement; Plata amanata = Deferred payment; Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments; Politici contabile = Accounting policies; Portofoliu = Portfolio; Portofoliu eficient = Efficient Portfolio; Pozitia financiara = Financial position; Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arms length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra juridicului = Substance over form; Prezentare = Presentation; Prezentare fidela = Fair presentation; Prezentarea informatiilor = Disclosure; Prezentarea informatiilor privind partile afiliate = Related party disclosures; Prima = Premium; Prime de capital = Share premium; Principal (venit principal) = Core; Privatizare = Going private; Procura = Power of Attorney; Produse finite = Finished goods; Produse in curs de fabricatie = Work in progress; Produse structurate = Structured Products; Profit contabil = Accounting profit; Profit din exploatare = Operating profit; Profit impozabil = Taxable profit; Profitul brut = Gross Profit; Prognoza economica = Business forecasting; Proprietate individuala = Individual Proprietorship; Proprietate unica = Proprietorship Individual; Prospect = Prospectus; Provizion = Provision; Prudenta = Prudence; Public(a), a deveni publica = Going Public; Putere de cumparare = Buying Power; Rambursare in avans = Advance Refunding; Randament = Yield; Randamentul curent = Current Yield;
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386. 387. 388. 389. 390. 391. 392. 393. 394. 395. 396. 397. 398. 399. 400. 401. 402. 403. 404. 405. 406. 407. 408. 409. 410. 411. 412. 413. 414. 415. 416. 417. 418. 419. 420. 421. 422. 423. 424. 425. 426. 427. 428. 429. 430.

- Accounting Romanian/English TERMS -

Randamentul pana la scadenta = Yield to Maturity; Raport anual = Annual Report; Raport de subscriere = Subscription Ratio; Raport financiar interimar = Interim financial report; Raportare financiara = Financial reporting; Raportarea pe baza valorilor nete = Reporting on a net basis; Raportul cost - beneficiu = Balance between benefit and cost; Raportul pret/castig = Price Per Earnings Ratio; Raportul valoare de piata/valoare contabila = Market to Book Ratio; Rascumparare = Redemption; Raspundere limitata = Limited Liability; Rata capitalizarii = Capitalization Ratio; Rata de crestere = Growth Rate; Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA); Rata de rotatie a activelor = Assets Turnover Ratio; Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio; Rata de rotatie a stocurilor = Inventory Turnover Ratio; Rata de schimb = Exchange Rate; Reconciliere = Reconciliation; Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; Recunoastere = Recognition; Redeventa(e) = Royalty/Royalties; Reducere initiala = Initial Allowance; Reducerea valorii contabile element cu element = Write-down on an item by item basis; Reduceri = Deductions; Reduceri de valoare = Valuation allowances; Reduceri pentru creante incerte = Doubtful debts allowances on receivables; Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories; Relevanta = Relevance; Reluarea elementelor = Reversal of items; Rentabilitatea investitiilor = Return on investments; Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE); Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; Reportarea pierderii fiscale = Tax loss carry forward; Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses; Reprezentare fidela = Faithful representation; Responsabil de cont = Account Executive; Retine = Retain; Retragere = Backing Away; Retratare = Restatement; Rezerva = Reserve; Rezerve din reevaluare = Revaluation reserve; Rezultat reportat = Retained earnings; Rezultatul pe actiune diluat = Diluted earnings per share; Risc de reinvestire = Reinvestment Risk;
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431. 432. 433. 434. 435. 436. 437. 438. 439. 440. 441. 442. 443. 444. 445. 446. 447. 448. 449. 450. 451. 452. 453. 454. 455. 456. 457. 458. 459. 460. 461. 462. 463. 464. 465. 466. 467. 468. 469. 470. 471. 472. 473. 474. 475. 476. 477.

- Accounting Romanian/English TERMS -

Salariu = Wage; Sarcina, pret, onorariu, cost = Charge; Scadenta = Maturity; Scadentar = Maturity Schedule; Schimbul datoriilor in actiuni = Debt / Equity Swap; Sciziune = Spin-Off; Scutit de taxe = Tax free; Segment de raportare = Reportable segment; Segmente de activitate si zone geografice = Industry and geographical segments; Seif = Box; Serviciul datoriei = Debt Service; Sistemul costului istoric = Historical cost system; Situatia fluxurilor de numerar = Cash flow statement; Situatii financiare = Financial statements; Situatii financiare consolidate = Consolidated financial statements; Societate = Company; Societate in comandita = Limited Partnership; Sold creditor = Credit Balance; Sold debitor = Debit Balance; Sold debitor ajustat = Adjusted Debit Balance; Solduri finale = Closing Bank Balance; Solduri initiale = Opening Bank Balance; Solvabilitate = Solvency; Somer = Unemployed Worker; Sondaj = Sampling; Spete restante = Back charges; Stagflatie = Stagflation; Stagnare = Stagnation; Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare; Studiu de fezabilitate = Feasibility Study; Subevaluat = Under valuated; Subinchiriere = Afterimage; Subordonat = Subordinate; Subscriere = Subscription; Subventii de exploatare = Grants related to income; Subventii privind activele = Grants related to assets; Surplus din reevaluare = Revaluation surplus; Tangibil, material = Tangible; Taxa de depozitare = Bond Dues; Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT); Terenuri si mijloace fixe = Property, plant and equipment; Termen lung (pe ...) = Non-current; Titlu certificat = Certificated Security; Titlu de valoare cu venit fix = Fixed-Income Security; Titlu de participare strategica = Strategic Equity Investment; Titlul de proprietate asupra activelor = Title to assets; Titluri de creanta = Debt securities;
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478. 479. 480. 481. 482. 483. 484. 485. 486. 487. 488. 489. 490. 491. 492. 493. 494. 495. 496. 497. 498. 499. 500. 501. 502. 503. 504. 505. 506. 507. 508. 509. 510. 511. 512. 513. 514. 515. 516. 517. 518. 519. 520.

- Accounting Romanian/English TERMS -

Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss; Tranzactie cu pret determinat obiectiv = Arm's length transaction; Tranzactie in numerar = Cash Trade; Tranzactii cu partile afiliate = Related party transactions; Tranzactii si alte evenimente = Transactions and other events; Trata = Bill of Exchange; Tratament contabil = Accounting treatment; Tratament de baza = Benchmark treatment; Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present value; Valoare adaugata = Added Value; Valoare corecta de piata = Fair Market Value; Valoare de piata = Market Value; Valoare de piata de referinta = Base Market Value; Valoare intrinseca = Intrinsic Value; Valoare justa = Fair value; Valoare realizabila = Realisable value; Valoare realizabila neta = Net realisable value; Valoare recuperabila = Recoverable amount; Valoare reziduala = Residual value; Valoarea actiunilor emise = Amount of shares issued; Valoarea contabila = Carrying amount; Valoarea imprumutului = Loan Value; Valoarea la scadenta = Maturity Value; Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross selling; Vanzari = Sales; Variatie neta = Net Change; Venit = Revenue; Venit contabil = Accounting income; Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Deferred revenue (income); Venituri din dobanzi = Interest income; Venituri din exploatare = Operating income; Vot cumulativ = Cumulative Voting; Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free Zone;

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