You are on page 1of 16

ROMANIAN CHART OF ACCOUNTS

Class 1-Capital Accounts


10 Capital and Reserves
101 Capital
1011 Subscribed and not paid in share capital
1012 Subscribed and paid in share capital
1015 Patrimony (autonomous companies)
1016 Public patrimony
104 Premium related to capital
1041 Share premium
1042 er!er premium
104" Share premium contribution in #ind
1044 $ebenture conversion premium
105 Revaluation reserve
1051 Revaluation reserve related to the openin! balance o% the &rst year o%
application o% the in'ation ad(ustment
105) Revaluation reserve due to le!al revaluation
106 Reserves
1061 *e!al reserve
1062 Reserve %or o+n shares
106" Statutory or contractual capital reserve
106) ,ther reserves
10- Conversion reserve
11 ,ther retained earnin!s
11- ,ther retained earnin!s
11-1 Pro&t.loss carried %or+ard
11-2 ,ther retained earnin!s due to the adoption o% /0S %or the &rst time1 +ith
the e2ception o% /0S 23
11-" ,ther retained earnin!s due to chan!es in accountin! policies
11-4 ,ther retained earnin!s due to the correction o% %undamental errors
11-5 ,ther retained earnin!s due to surplus on revaluation reserves
12 Pro&t(loss) %or the period
121 Pro&t(loss) %or the period
123 Pro&t appropriation
1" /nvestment subsidies
1"1 /nvestment subsidies
15 Provisions %or ris#s and char!es
151 Provisions %or ris#s and char!es
1511 Provisions %or liti!ation
1512 Provisions %or !uarantees to customers
151" Provisions %or the decommissionin! o% tan!ible non4current assets and
other similar actions
1514 Provisions %or restructurin! costs
151) ,ther provisions %or ris#s and char!es
16 *oans and similar debts
161 $ebenture loans
1614 5orei!n debenture loans !uaranteed by the State
1615 5orei!n debenture loans !uaranteed by ban#s
161- $omestic debenture loans !uaranteed by the State
161) ,ther debenture loans
162 *on! term ban# loans
1621 *on! term ban# loans
1622 *on! term ban# loans in arrears
162" 5orei!n 6overnment loans
1624 5orei!n loans !uaranteed by the State
1625 5orei!n loans !uaranteed by ban#s
1626 State 7reasury loans
162- $omestic loans !uaranteed by the State
166 $ebts relatin! to &nancial assets
1661 $ebts to+ards companies +ithin the !roup
1662 $ebts to+ards associates
16- ,ther loans and similar debts
16) 0ccrued interest on loans and similar debts
16)1 0ccrued interest on debenture loans
16)2 0ccrued interest on lon! term ban# loans
16)5 0ccrued interest on debts to+ards companies +ithin the !roup
16)6 0ccrued interest on debts to+ards associates
16)- 0ccrued interest on other loans and similar debts
163 Premium on redemption o% bonds

Class 2 - Non-current assets
20 /ntan!ible assets
201 Set4up costs
20" $evelopment costs
205 Concessions1 patents1 licences1 trademar#s and similar ri!hts
2051 Purchased concessions1 patents1 licences1 trademar#s and similar ri!hts
2052 Patents1 licences and other ri!hts and assets developed internally
20- 6ood+ill
20-1 6ood+ill
20-5 8e!ative !ood+ill
20) ,ther intan!ible assets
21 7an!ible assets
211 5reehold land and land improvements
2111 5reehold land
2112 *and improvements
212 9uildin!s
21" Plant and machinery1 motor vehicles1 animals and plantations
21"1 Plant and machinery
21"2 easurement1 control and ad(ustment devices
21"" otor vehicles
21"4 0nimals and plantations
214 5i2tures and &ttin!s
2" 8on4current assets in pro!ress
2"1 7an!ible assets in pro!ress
2"11 *and improvements and buildin!s
2"12 Plant and machinery
2"1" ,ther tan!ible assets
2"2 0dvance payments %or tan!ible non4current assets
2"21 0dvance payments %or %reehold land and buildin!s
2"22 0dvance payments %or plant and machinery
2"2" 0dvance payments %or other tan!ible assets
2"" /ntan!ible assets in pro!ress
2"4 0dvance payments %or intan!ible non4current assets
26 5inancial assets
261 /nvestments in subsidiaries
262 /nvestments in companies e2cluded %rom consolidation
26" /nvestments in associates
26"" /nvestments in associated companies +ithin the !roup
26"4 /nvestments in associated companies e2cluded %rom consolidation
26"5 Strate!ic investments +ithin the !roup
26"6 Strate!ic investments e2cluded %rom consolidation
264 /nvestments accounted %or usin! the e:uity method
265 ,ther lon! term investments
26- *on! term receivables
26-1 0mounts o+ed by subsidiaries
26-2 0ccrued interest on amounts o+ed by subsidiaries
26-" *on! term loans
26-4 0ccrued interest on lon! term loans
26-5 Receivables related to associates
26-6 0ccrued interest on receivables related to associates
26-- ,+n shares non4current assets
26-) ,ther lon! term receivables
26-3 0ccrued interest on other lon! term receivables
263 0mounts payable in relation +ith &nancial non4current assets
2631 0mounts payable in relation +ith investments in subsidiaries +ithin the
!roup
2632 0mounts payable in relation +ith associates
2) $epreciation o% non4current assets
2)0 0morti;ation o% intan!ible assets
2)01 0morti;ation o% set4up costs
2)0" 0morti;ation o% development costs
2)05 0morti;ation o% concessions1 patents 1licenses 1trademar#s and similar
ri!hts and assets
2)0- 0morti;ation o% !ood+ill
2)0) 0morti;ation o% other intan!ible assets
2)1 $epreciation o% tan!ible assets
2)11 $epreciation o% land improvements
2)12 $epreciation o% buildin!s
2)1" $epreciation o% plant and machinery1 motor vehicles1 animals and
plantations
2)14 $epreciation o% other tan!ible assets
23 /mpairment o% non4current assets
230 /mpairment o% intan!ible assets
230" /mpairment o% development costs
2305 /mpairment o% concessions1 patents 1licenses 1 trademar#s and similar
ri!hts
230- /mpairment o% !ood+ill
230) /mpairment o% other intan!ible assets
231 /mpairment o% tan!ible assets
2311 /mpairment o% land and land improvements
2312 /mpairment o% buildin!s
231" /mpairment o% plant and machinery1 motor vehicles1 animals and
plantation
2314 /mpairment o% other tan!ible assets
23" /mpairment o% non4current assets in pro!ress
23"1 /mpairment o% tan!ible assets in pro!ress
23"" /mpairment o% intan!ible assets in pro!ress
236 /mpairment o% &nancial assets
2361 /mpairment o% investments in subsidiaries
2362 /mpairment o% investments in companies e2cluded %rom consolidation
236" /mpairment o% investments in associates
2364 /mpairment o% other lon! term investments
2365 /mpairment o% amounts o+ed by subsidiaries
2366 /mpairment o% lon! term loans
236- /mpairment o% receivables related to associates
236) /mpairment o% o+n shares non4current assets
2363 /mpairment o% other lon! term receivables

Class 3-Inventories and or! in pro"ress
"0 Ra+ materials and consumables
"01 Ra+ materials
"02 Consumables
"021 0u2iliary materials
"022 5uel
"02" Pac#a!in! materials
"024 Spare parts
"025 Seeds and saplin!
"026 5odder
"02) ,ther consumables
"0" aterials in the %orm o% small inventory
"0) Price di<erences on ra+ materials and consumables
"" =or# in pro!ress
""1 =or# in pro!ress
""2 Services in pro!ress
"4 6oods
"41 Semi4&nished !oods
"45 5inished !oods
"46 Residual products
"4) Price di<erences on !oods
"4)1 Price di<erences on semi4&nished !oods
"4)5 Price di<erences on &nished !oods
"4)6 Price di<erences on residual products
"5 /nventories held by third parties
"51 Ra+ materials and consumables at third parties
"54 6oods at third parties
"541 Semi4&nished !oods at third parties
"545 5inished !oods at third parties
"546 Residual products at third parties
"56 0nimals at third parties
"5- 6oods %or resale at third parties
"5) Pac#a!in! materials at third parties
"6 0nimals
"61 0nimals and poultry
"6) Price di<erences on animals and poultry
"- 6oods purchased %or resale
"-1 6oods purchased %or resale
"-) Price di<erences on !oods purchased %or resale
") Pac#a!in!
")1 Pac#a!in! materials
")) Price di<erences on pac#a!in!
"3 =rite4do+n o% inventories and +or# in pro!ress
"31 =rite4do+n o% ra+ materials
"32 =rite4do+n o% consumables
"321 =rite4do+n o% consumables
"322 =rite4do+n o% materials in the %orm o% small inventory
"3" =eite4do+n o% +or# in pro!ress
"34 =rite4do+n o% !oods
"341=rite4do+n o% semi4&nished !oods
"345 =rite4do+n o% &nished !oods
"346 =rite4do+n o% residual products
"35 =rite4do+n o% inventories held at third parties
"351 =rite4do+n o% ra+ materials and consumables at third parties
"352 =rite4do+n o% semi4&nished !oods at third parties
"35" =rite4do+n o% &nished !oods at third parties
"354 =rite4do+n o% residual products at third parties
"356 =rite4do+n o% animals at third parties
"35- =rite4do+n o% !oods %or resale at third parties
"35- =rite4do+n o% !oods %or resale at third parties
"35) =rite4do+n o% pac#a!in! materials at third parties
"36 =rite do+n o% animals
"3- =rite4do+n o% !oods purchased %or resale
"3) =rite4do+n o% pac#a!in! materials

Class #-T$ird part% accounts
40 Suppliers and similar accounts
401 Suppliers
40" 9ills o% e2chan!e payable
405 9ills o% e2chan!e payable to suppliers o% non4current assets
40) Suppliers4invoices to be received
403 0dvance payments to suppliers
4031 0dvance payments to suppliers %or the o% inventories
4032 0dvance payments to suppliers %or the purchase o% services
41 Customers and similar accounts
411 Customers
4111 Customers
411) $oubt%ul customers or customers involved in liti!ation
41" 9ills o% e2chan!e receivable
41) Customers4 invoices to be issued
413 0dvance payments %rom cu customers
42 Payroll and similar accounts
421 >mployees4salaries payable
42" ,ther social bene&ts !ranted to employees
424 Pro&t share payable to employees
425 0dvances to employees
426 >mployees ri!hts not claimed
42- Retention %rom salaries payable to third parties
42) ,ther employee4related debts and claims
42)1 ,ther employee4related debts
42)2 ,ther employee4related claims
4" Social security and similar accounts
4"1 Social security
4"11 Company s contribution to social security
4"12 >mployees contribution to pension %und
4"1" Company s contribution to health insurance
4"14 >mployees contribution to health insurance
4"- ?nemployment %und
4"-1 Company s contribution to unemployment %und
4"-2 >mployees contribution to unemployment %und
4") ,ther personnel4related debts and claims
4")1 ,ther personnel4related debts
4")2 ,ther personnel4 related claims
44 0mounts payable to the state bud!et1 special %unds
and similar accounts
441 /ncome ta2
4411 Current income ta2
4412 $e%erred ta2
442 @alue added ta2
442" @07 payable
4424 @07 receivable
4426 /nput @07
442- ,utput @07
442) @07 under settlement
444 7a2 on salaries
445 Subsidies
446 ,ther ta2es and similar liabilities
44- Special %unds4 ta2es and similar liabilities
44) ,ther debts and claims +ith the 7reasury
44)1,ther debts payable to the 7reasury
44)2 ,ther claims receivable %rom the 7reasury
45 6roup and shareholders
451 /nter4company balances
4511 Principal
451) 0ccrued interest
452 7ransactions +ith associates
4521 7ransactions +ith associates
452) 0ccrued interest on transactions +ith associates
455 0mounts o+ed to shareholders
4551 Shareholders4current accounts
455) 0ccrued interest on shareholders current accounts
456 Shareholders40mounts receivable related to capital
45- $ividends payable
45) 7ransactions related to (oint operations
45)1 7ransactions related to (oint operations4liability
45)2 7ransactions related to (oint operations4asset
46 Sundry debtors and creditors
461 Sundry debtors
462 Sundry creditors
4- 0ccruals and similar accounts
4-1 0ccrued e2penses
4-2 $e%erred income
4-" Suspense account
4) /nternal transactions
4)1 7ransactions bet+een the entity and sub4units
4)2 7ransactions bet+een sub4units
43 Provisions %or doubt%ul debts
431 Provisions %or doubt%ul customers
435 Provisions %or doubt%ul debts %rom !roup companies and shareholders
4351 Provisions %or doubt%ul debts %rom companies +ithin the !roup
4352 Provisions %or doubt%ul debts %rom associates
435" Provisions %or doubt%ul debts %rom shareholders
436 Provisions %or doubt%ul sundry debtors

Class &- Treasur% accounts
50 Short term &nancial investments
501 Short term &nancial investments in companies +ithin the !roup
502 ,+n shares
50" Shares
50"1 Auoted shares
50"2 ?n:uoted shares
505 Redeemed debentures
506 $ebentures
5061 Auoted debentures
5062 ?n:uoted debentures
50) ,ther short term &nancial investment and related receivables
50)1 ,ther short term &nancial investments
50)) 0ccrued interest on debentures and short term investments
503 0mounts payable %or short term &nancial investments
5031 0mounts payable %or short term &nancial investments in companies
+ithin
the !roup
503) 0mounts payable %or other short term &nancial investments
51 9an# accounts
511 ,utstandin! lod!ements
5112 Che:ues
511" 9ills o% e2chan!e held to maturity
5114 9ills o% e2chan!e %or+arded %or discount
512 Cash at ban#
5121 Cash at ban# in lei
5124 Cash at ban# in %orei!n currencies
5125 0mounts under settlement
51) /nterest
51)6 0ccrued interest payable
51)- 0ccrued interest receivable
513 Short term ban# loans
5131 Short term ban# loans
5132 Short term ban# loans in arrears
513" 5orei!n !overnment loans
5134 5orei!n loans !uaranteed by the State
5135 5orei!n loans !uaranteed by ban#s
5136 State 7reasury loans
513- $omestic loans !uaranteed by the State
513) 0ccrued interest on short term loans
5" Petty cash
5"1 Petty cash
5"11 Petty cash in lei
5"14 Petty cash in %orei!n currencies
5"2 Cash e:uivalents
5"21 Posta!e and &scal stamps
5"22 Boliday vouchers
5"2" 7ransport tic#ets
5"2) ,ther cash e:uivalents
54 *etters o% credit
541 *etters o% credit
5411 *etters o% credit in lei
5412 *etters o% credit in %orei!n currencies
542 Cash advances
5) /nternal trans%ers
5)1 /nternal trans%ers
53 =rite4do+n o% treasury accounts
531 =rite4do+n o% &nancial investments in companies +ithin the !roup
532 =rite4do+n o% o+n shares
53" =rite4do+n o% shares
535 =rite4do+n o% redeemed debentures
536 =rite4do+n o% debentures
53) =rite4do+n o% other &nancial investments and related receivables

Class ' ()pense accounts
60 >2penses related to inventories
601 Ra+ materials
602 Consumables
6021 0u2iliary materials
6022 5uel
602" Pac#a!in! materials
6024 Spare parts
6025 Seeds and saplin!
6026 5odder
602) ,ther consumables
60" aterials in the %orm o% small inventory
604 aterials not stored
605 >lectricity1 heatin! and +ater
606 0nimals and poultry
60- 6oods %or resale
60) Pac#a!in! costs
61 7hird party services
611 aintenance and repair e2penses
612 Royalties and rental e2penses
61" /nsurance premiums
614 Research e2penses
62 ,ther third party services
621 >2ternally contracted manpo+er
622 Commissions and %ees
62" >ntertainin!1 promotion and advertisin!
624 7ransport o% !oods and personnel
625 7ravel
626 Posta!e and telecommunications
62- 9an# commissions and similar char!es
62) ,ther third party services
6" ,ther ta2es1 duties and similar e2penses
6"5 ,ther ta2es1 duties and similar e2penses
64 Personnel e2penses
641 Salaries
645 Social security contributions
6451 Company s contribution to social security
6452 Company s contribution to unemployment %und
645" Company s contribution to health insurance
645) ,ther social security and +el%are contributions
65 ,ther operatin! e2penses
654 9ad debts +ritten o<
65) ,ther operatin! e2penses
65)1 Compensations1 &nes and penalties
65)2 6i%ts and subsidies !ranted
65)" 8et value o% assets disposed o% and other capital transactions
65)) ,ther operatin! e2penses
66 5inancial e2penses
66" *osses on amounts receivable in relation +ith lon! term &nancial
investments
664 *osses on disposal o% &nancial investments
6641 *osses on disposal o% lon! term &nancial investments
6642 *osses on disposal o% short term &nancial investments
665 5orei!n e2chan!e losses
666 /nterest e2pense
66- $iscounts !ranted
66) ,ther &nancial e2penses
6- >2traordinary e2penses
6-1 >2penses related to natural disasters and other e2traordinary events
6) $epreciation and provisionsC ad(ustments %or in'ation
6)1 $epreciation and provisions 4 operatin! e2penses
6)11 $epreciation o% non4current assets
6)12 Provisions %or ris#s and char!es
6)1" /mpairment losses on non4current assets
6)14 =rite4do+n o% current assets
6)6 /mpairment losses and +rite4do+n o% &nancial assets
6)6" /mpairment losses on &nancial non4current assets
6)64 =rite4do+n o% &nancial current assets
6)6) 0mortisation o% premiums on redemption o% debentures
6)) >2penses related to ad(ustments %or in'ation
63 /ncome ta2 and other ta2es
631 /ncome ta2
6311 Current income ta2
6312 $e%erred ta2
63) ,ther ta2es not included above

Class *-Revenue accounts
-0 7urnover
-01 Sales o% &nished !oods
-02 Sales o% semi4&nished !oods
-0" Sales o% residual products
-04 Services rendered
-05 Revenues %rom research studies
-06 Rental and royalty income
-0- Sale o% !oods purchased %or resale
-0) Revenues %rom sundry activities
-1 @ariation in inventory
-11 @ariation in inventory
-2 ,+n +or# capitali;ed
-21 Capitalised costs o% intan!ible non4current assets
-22 Capitalised costs o% tan!ible non4current assets
-4 Subsidies %or operatin! activities
-41 Subsidies %or operatin! activities
-411 Subsidies related to the turnover
-412 Subsidies %or ra+ materials and consumables
-41" Subsidies %or other e2ternal costs
-414 Subsidies %or +a!es and salaries
-415 Subsidies %or social security contributions
-416 Subsidies %or other operatin! e2penses
-41- Subsidies related to other income
-41) Subsidies related to interest payable
-5 ,ther operatin! revenues
-54 9ad debts +ritten o< and subse:uently collected
-5) ,ther operatin! revenues
-5)1 Compensations1 &nes and penalties
-5)2 6i%ts and subsidies received
-5)" Proceeds %rom disposal o% assets and capital transactions
-5)4 0mortisation o% investment subsidies
-5)) ,ther operatin! revenues
-6 5inancial revenues
-61 Revenues %rom lon! term &nancial investments
-611 Revenues %rom lon! term investments in companies +ithin the !roup
-612 Revenues %rom lon! term investments in companies e2cluded %rom
consolidation
-61" Revenues %rom lon! term investments in associates
-614 Revenues %rom lon! term investments in associates e2cluded %rom
consolidation
-615 Revenues %rom strate!ic investments
-616 Revenues %rom strate!ic investments e2cluded %rom consolidation
-61- Revenues %rom other lon! term &nancial investments
-62 Revenues %rom short term &nancial investments
-6" Revenues %rom lon! term receivables
-64 Revenues on disposal o% &nancial investments
-641 Revenues on disposal o% lon! term &nancial investments
-642 6ains on disposal o% short term &nancial investments
-65 5orei!n e2chan!e !ains
-66 /nterest income
-6- $iscounts received
-6) ,ther &nancial revenues
-- >2traordinary revenues
--1 Revenues %rom subsidies %or e2traordinary events and other similar
revenues
-) =rite bac# o% provisions and ad(ustments %or in'ation
-)1 =rite bac# o% operatin! provisions
-)12 =rite bac# o% provisions %or ris#s and char!es
-)1" Reversal o% impairment losses on non4current assets
-)14 Reversal o% +rite4do+n o% current assets
-)15 0mortisation o% ne!ative !ood+ill
-)6 Reversal o% impairment losses and +rite4do+n o% &nancial assets
-)6" Reversal o% impairment losses on &nancial non4current assets
-)64 Reversal o% +rite4do+n o% &nancial current assets
-)) Revenues %rom ad(ustments %or in'ation
-3 $e%erred ta2 income
-31 $e%erred ta2 income

Class + Special accounts
)0 ,<4balance sheet accounts
)01 Commitments
)011 6uarantees and endorsements
)01) ,ther commitments
)02 Commitments received
)021 6uarantees and endorsements
)02) ,ther commitments received
)0" ,ther o<4balance sheet accounts
)0"1 *eased tan!ible assets
)0"2 0ssets held %or processin! or repair
)0"" 0ssets held in custody
)0"4 Receivables +ritten o< but still %ollo+ed up
)0"5 Receivables %rom penalties and &nes claimed
)0"6 Royalties1 rents and similar debts
)0"- 9ills o% e2chan!e discounted be%ore maturity
)0") ,ther o<4balance sheet items
)3 9alance sheet
)31 ,penin! balance sheet
)32 Closin! balance sheet

Class , Mana"e-ent accounts
30 /nternal transactions
301 /nternal transactions relatin! to e2penses
302 /nternal transactions related to costs o% conversion
30" /nternal transactions relatin! to price di<erences
32 Cost accounts
321 Costs related to core business
322 Costs related to au2iliary activities
32" Production overheads
324 0dministrative overheads
325 $istribution costs
3" Production cost
3"1 Cost o% output
3"" Cost o% +or# in pro!ress