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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)
B 127 - Creane i datorii ataate
A 1271 - Creane ataate
P 1272 - Datorii ataate
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
A 1317 - Creane ataate
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
P 1327 - Datorii ataate
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
A 1417 - Creane ataate
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
P 1427 - Datorii ataate
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
127 - Attached claims and debts
1271 - Accrued interest receivable
1272 - Accrued interest payable
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
1317 - Accrued interest receivable
132 - Deposits from other banks
1321 - Sight deposits from other banks
1322 - Term deposits from other banks
1323 - Collateral deposits from other banks
1327 - Accrued interest payable
Group 14 - Money market loans
141 - Loans granted to banks
1411 - Overnight loans granted to banks
1412 - Term loans granted to banks
1417 - Accrued interest receivable
142 - Loans received from banks
1421 - Overnight loans from banks
1422 - Term loans from banks
1427 - Accrued interest payable
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
1517 - Accrued interest receivable
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

A 1517 - Creane ataate


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
P 1527 - Datorii ataate
Grupa 16 - Valori de recuperat i alte sume datorate
A 161 - Valori de recuperat
A 1611 - Valori de recuperat
A 1617 - Creane ataate
P 162 - Alte sume datorate

1527 - Accrued interest payable


Group 16 - Values to be recovered and other liabilities
161 - Values to be recovered
1611 - Values to be recovered
1617 - Accrued interest receivable
162 - Other liabilities
1621 - Other liabilities
1627- Accrued interest payable
Group 18 - Overdue and doubtful receivables
181 - Overdue receivables

P 1621 - Alte sume datorate

1811 - Principal overdue

P 1627 - Datorii ataate

1812 - Interest overdue

Grupa 18 - Creane restante i ndoielnice


A 181 - Creane restante
A 1811 - Creane restante

1817 - Accrued interest receivable


182 - Doubtful receivables
1821 - Doubtful principal

Chart of accounts for Bank Institutions


A 1812 - Dobnzi restante
A 1817 - Creane ataate
A 182 - Creane ndoielnice
A 1821 - Creane ndoielnice
A 1822 - Dobnzi ndoielnice
A 1827 - Creane ataate
Grupa 19 Ajustari pentru deprecierea creantelor din
operatiuni interbancare

1822 - Doubtful interest


1827 - Accrued interest receivable
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 2017 - Creane ataate
A 202 - Credite de trezorerie
A 2021 - Credite de trezorerie

20119 - Other trade loans


2017 - Accrued interest receivable
202 - Working capital loans
2021 - 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 2027 - Creane ataate
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 2037 - Creane ataate
A 204 - Credite pentru finanarea operaiunilor de comer exterior
A 2041 - Credite pentru import
A 2042 - Credite pentru export
A 2047 - Creane ataate
A 205 - Credite pentru finanarea stocurilor i pentru echipamente
A 2051 - Credite pentru finanarea stocurilor
A 2052 - Credite pentru echipamente
A 2057 - Creane ataate
A 206 - Credite pentru investiii imobiliare
A 2061 - Credite pentru investiii imobiliare
A 20611 - Credite ipotecare
A 20619 - Alte credite pentru investiii
imobiliare
A 2067 - Creane ataate
A 209 - Alte credite acordate clientelei
A 2091 - Alte credite acordate clientelei

20212 - Working capital loans

20219 - Other working capital loans


2027 - Accrued interest receivable
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
2037 - Accrued interest receivable
204 Financing foreign trade operations
2041 - Export loans
2042 Import loans
2047 - Accrued interest receivable
205 - Financing of inventories and equipment loans
2051 - Financing of inventories
2052 - Equipment loans
2057 - Accrued interest receivable
206 Real-estate investments loans
2061 - Real-estate investments loans
20611 - Mortgage loans
20612 Other loans for real-estate
investments
2067 - Accrued interest receivable
209 - Other loans granted to customers
2061 - Other loans granted to customers
2067 - Accrued interest receivable

A 2097 - Creane ataate


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
A 2317 - Creane ataate
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
P 2327 - Datorii ataate
Grupa 24 - Valori primite sau date n pensiune

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
2317 - Accrued interest receivable
232 - Loans received from financial customers
2321 - Over-night loans received from financial customers
2322 - Term loans received from financial customers
2327 - Accrued interest payable
Group 24 - Loans granted or received, secured with
securities
241 - Loans granted, secured with securities
2411 - Loans granted over-night, secured with securities

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Chart of accounts for Bank Institutions


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
A 2417 - Creane ataate
P 243 - Valori date n pensiune
P 2431 - Valori date n pensiune de pe o zi pe alta

2412 - Loans granted on term, secured with securities


2417 - Accrued interest receivable
243 - Loans received, secured with securities
2431 - Loans received over-night, secured with securities
2432 - Loans received on term, secured with securities
2437 - Accrued interest payable

P 2432 - Valori date n pensiune la termen

Group 25 Customers accounts

P 2437 - Datorii ataate

251 - Current accounts

Grupa 25 - Conturile clientelei


B 251 - Conturi curente
B 2511 - Conturi curente
B 2517 - Creane i datorii ataate
A 25171 - Creane ataate
P 25172 - Datorii ataate
P 252 - Conturi de factoring
P 2521 - Conturi de factoring
P 2527 - Datorii ataate
P 253 - Conturi de depozite
P 2531 - Depozite la vedere

2511 - Current accounts


2517- Attached claims and debts
25171 - Accrued interest receivable
25172 - Accrued interest payable
252 - Factoring accounts
2521 - Factoring accounts
2527 - Accrued interest payable
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 2537 - Datorii ataate
P 254 - Certificate de depozit, carnete i librete de economii
P 2541 - Certificate de depozit
P 2542 - Carnete i librete de economii
P 2547 - Datorii ataate
Grupa 26 - Valori de recuperat i alte sume datorate
A 261 - Valori de recuperat
A 2611 - Valori de recuperat
A 2617 - Creane ataate
P 262 - Alte sume datorate
P 2621 - Alte sume datorate
P 2627 - Datorii ataate
Grupa 28 - Creane restante i ndoielnice
A 281 - Creane restante
A 2811 - Creane restante
A 2812 - Dobnzi restante
A 2817 - Creane ataate
A 282 - Creane ndoielnice
A 2821 - Creane ndoielnice
A 2822 - Dobnzi ndoielnice
A 2827 - Creane ataate
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
2537 - Accrued interest payable
254 - Certificates of deposit, passbooks and savings books
2541 - Certificates of deposit
2542 - Passbooks and savings books
2547 - Accrued interest payable
Group 26 - Values to be recovered and other liabilities
261 - Values to be recovered
2611 - Values to be recovered
2617 - Accrued interest receivable
262 - Other liabilities
2621 - Other liabilities
2627 - Accrued interest payable
Group 28 - Overdue and doubtful receivables
281 - Overdue receivables
2811 - Principal overdue
2812 - Interest overdue
2817 - Accrued interest receivable
282 - Doubtful receivables
2821 - Doubtful principal
2822 - Doubtful interest
2827 - Accrued interest receivable
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
A 30117 - Creane ataate

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
30117 - Accrued interest receivable

P 3012 - Titluri date n pensiune livrat


P 30121 - Titluri date n pensiune livrat

3012 - Loans received, secured with securities delivered


by the
borrower

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Chart of accounts for Bank Institutions


P 30127 - Datorii ataate

30121 - Loans received


30127 - Accrued interest payable

A 302 - Titluri de tranzacie


A 3021 - Titluri de tranzacie

302 - Securities for transactions


3021 - Securities for transactions

A 30211 - Efecte publice i valori asimilate

30211 - Securities issued by the public


authorities

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

A 30251 - Efecte publice i valori asimilate


A 30252 - Obligaiuni i alte titluri cu venit fix

3025 - Lent securities

A 30253 - Aciuni i alte titluri cu venit variabil

30251 - Securities issued by the public


authorities

A 30257 - Creane ataate

30252 - Bonds and other fixed income


securities

A 3026 - Titluri luate cu mprumut


A 30261 - Efecte publice i valori asimilate

30253 - Shares and other variable income


securities

A 30262 - Obligaiuni i alte titluri cu venit fix


A 30263 - Aciuni i alte titluri cu venit variabil
P 3027 - Datorii privind titlurile
P 30271 - Datorii privind titlurile luate cu
mprumut

30257 - Accrued interest receivable


3026 - Borrowed securities
30261 - Securities issued by the public
authorities

P 30272 - Alte datorii privind titlurile

30262 - Bonds and other fixed income


securities

P 30277 - Datorii ataate


A 303 - Titluri de plasament

30263 - Shares and other variable income


securities

A 3031 - Titluri de plasament


A 30311 - Efecte publice i valori asimilate

3027 - Securities related debts

A 30312 - Obligaiuni i alte titluri cu venit fix

30271 - Debts related to borrowed securities

A 30313 - Aciuni i alte titluri cu venit variabil

30272 - Other debts related to securities


30277 - Accrued interest payable

A 3035 - Titluri date cu mprumut


A 30351 - Efecte publice i valori asimilate
A 30352 - Obligaiuni i alte titluri cu venit fix

303 Short term placements


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

A 30353 - Aciuni i alte titluri cu venit variabil

30312 - Bonds and other fixed income


securities

P 3036 - Vrsminte de efectuat privind titlurile de


plasament

30313 - Shares and other variable income


securities

A 3037 - Creane ataate


A 30371 - Efecte publice i valori asimilate
A 30372 - Obligaiuni i alte titluri cu venit fix

3035 - Lent securities


30351 - Securities issued by the public
authorities

A 30373 - Aciuni i alte titluri cu venit variabil


A 304 - Titluri de investiii

30352 - Bonds and other fixed income


securities

A 3041 - Titluri de investiii


A 30411 - Efecte publice i valori asimilate

30353 - Shares and other variable income


securities

A 30412 - Obligaiuni i alte titluri cu venit fix


A 3045 - Titluri date cu mprumut
A 30451 - Efecte publice i valori asimilate

3036 - Amounts payable for short term placements


3037 - Accrued interest receivable
30371 - Securities issued by the public
authorities

A 30452 - Obligaiuni i alte titluri cu venit fix


A 3047 - Creane ataate

30372 - Bonds and other fixed income


securities

A 30471 - Efecte publice i valori asimilate


A 30472 - Obligaiuni i alte titluri cu venit fix

30373 - Shares and other variable income


securities

Grupa 32 - Datorii constituite prin titluri


P 321 - Titluri de pia interbancar
P 3211 - Titluri de pia interbancar

304 - Investments
3041 - Investments
30411 - Securities issued by the public
authorities

P 3217 - Datorii ataate


P 322 - Titluri de creane negociabile

30412 - Bonds and other fixed income


securities

P 3221 - Titluri de creane negociabile


P 3227 - Datorii ataate
P 325 - Obligaiuni

3045 - Lent securities


30451 - Securities issued by the public
authorities

P 3251 - Obligaiuni
P 3257 - Datorii ataate

30452 - Bonds and other fixed income


securities

P 326 - Alte datorii constituite prin titluri


P 3261 - Alte datorii constituite prin titluri

3047 - Accrued interest receivable on securities


30471 - Securities issued by the public
authorities

P 3267 - Datorii ataate


Grupa 33 - Conturi de decontare privind operaiunile cu titluri

30472 - Bonds arid other fixed income


securities

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
titluri
B 337 - Creane i datorii ataate

Group 32 - Securities related debts


321 - Money market securities
3211 - Money market securities
3217 - Accrued interest payable
322 - Negotiable debentures
3221 - Negotiable debentures
3227- Accrued interest payable
325 - Bonds
3251 - Bonds

Page 4 of 18

Chart of accounts for Bank Institutions


A 3371 - Creane ataate
P 3372 - Datorii ataate

3257 - Accrued interest payable


326 - Other securities related debts

Grupa 34 - Decontri intrabancare

3261 - Other securities related debts

B 341 - Decontri intrabancare

3267 - Accrued interest payable

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

337 - Attached claims and debts


3371 - Accrued interest receivable

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

A 3557 - Creane ataate

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

3539 - Other debts and claims related to state budget


35391 - Other debts related to state budget
35392 - Other claims related to state budget

P 3566 - Ali creditori diveri

354 - Dividends payable

P 3567 - Datorii ataate

355 - Sundry debtors

B 357 - Decontri din operaiuni n asocieri n participaie

3551 - Deposits for paid guarantees


35511 Deposits related to organized

Page 5 of 18

Chart of accounts for Bank Institutions


A 3571 - Creane din operaiuni n asocieri n participaie

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

35516 Other deposits

P 3581 - mprumuturi primite de la acionari


P 3582 - Alte mprumuturi
P 3587 - Datorii ataate
Grupa 36 - Conturi de stocuri
A 361 - Valori din aur, metale i pietre preioase

3552 - Debtors from treasury advances


3556 - Other sundry debtors
3557 - Accrued interest receivable
356 - Sundry creditors
3561 - Guarantee deposits for leasing and simple rent

A 362 - Materiale
A 363 - Materiale de natura obiectelor de inventar

3562 Other guarantee deposits

A 365 - Stocuri aflate la teri

3566 - Other sundry creditors

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

3567 - Accrued interest payable


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
3587 - Accrued interest payable
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

A 3741 - Prime de emisiune privind titlurile cu venit fix

Group 37- Prepaid expenses, deferred income and similar


accounts

A 3742 - Prime de rambursare privind titlurile cu venit fix

371 - Amounts to be received

A 3749 - Alte cheltuieli de repartizat

372 - Adjustment accounts

A 375 - Cheltuieli nregistrate n avans

3721 - Foreign exchange position

P 376 - Venituri nregistrate n avans

3722 - Lei value of FX position

P 377 - Cheltuieli de pltit

3723 - Adjustment accounts for hard currencies

A 378 - Venituri de primit

3729 - Adjustment accounts related to off-balance sheet


items

B 379 - Alte conturi de regularizare


B 3791 - Conturi de regularizare privind instrumentele de
acoperire
B 3799 - Alte conturi de regularizare
Grupa 38 - Creane restante i ndoielnice
A 381 - Creane restante
A 3811 - Creane restante

373 - Differences
3731 - Differences related to hard currencies
3732 - Differences related to sales of optional redemption
securities
3739 - Other differences accounts
374 - Deferred expenditure

A 3812 - Dobnzi restante

3741 - Premium on issue of fixed income securities

A 3817 - Creane ataate

3742 - Premium on redemption of fixed income securities

A 382 - Creane ndoielnice


A 3821 - Creane ndoielnice

3749 - Other deferred expenses


375 - Prepaid expenses

A 3822 - Dobnzi ndoielnice

376 - Deferred income

A 3827 - Creane ataate

377 - Expenses payable

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
P 39113 - Ajustari pentru deprecierea
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
P 39122 - Ajustari pentru deprecierea
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

378 - Income receivable


379 - Other adjustment accounts
3791 Adjustment accounts related to derivatives
3792 Other adjustment accounts
Group 38 - Overdue and doubtful receivables
381 - Overdue receivables
3811 - Overdue receivables
3812 - Interest overdue
3817 Accrued interest receivable
382 - Doubtful receivables
3821 - Doubtful receivables
3822 - Doubtful interest
3827 - 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
39111 - Adjustment for impairment of securities
issued by public authorities
39112 - Adjustment for impairment of bonds
and other fixed income securities
39113 - Adjustment for impairment of shares
and other variable income securities
39114 - Adjustment for impairment of banks

Page 6 of 18

Chart of accounts for Bank Institutions


own shares
3912 - Adjustment for impairment of investments
39121 - Adjustment for impairment of securities
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

A 407 - Creane ataate

407 - Accrued interest receivable

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
A 415 - Titluri date cu mprumut
A 417 - Creane ataate
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
415 - Lent securities
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
P 461 - Amortizri privind imobilizrile necorporale i corporale
P 4611 - Amortizarea imobilizrilor necorporale

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
46111 - Depreciation of goodwill

P 46111 - Amortizarea fondului comercial

46112 - Depreciation of formation expenses

P 46112 - Amortizarea cheltuielilor de

46119 - Depreciation of other intangible assets

Page 7 of 18

Chart of accounts for Bank Institutions


constituire

4612 - Depreciation of tangible assets

P 46119 - Amortizarea altor imobilizri


necorporale

46121 - Depreciation of land improvement


46122 - Depreciation of constructions

P 4612 - Amortizarea imobilizrilor corporale

46123 - Depreciation of technical equipment


and transport facilities

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

P 46124 - Amortizarea altor active corporale

4711 - Claims from financial leasing operations with


intangible assets

Grupa 47 - Leasing financiar


A 471 - Creane din operaiuni de leasing financiar

4712 - Claims from financial leasing operations with


tangible assets

A 4711 - Creane din operaiuni de leasing financiar cu


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

4717 - Accrued interest receivable


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

A 4717 - Creane ataate


P 472 - Datorii din operaiuni de leasing financiar

4722 - Debts from financial leasing operations with


tangible assets

P 4721 - Datorii din operaiuni de leasing financiar cu


imobilizri necorporale
P 4722 - Datorii din operaiuni de leasing financiar cu
imobilizri corporale
P 4727 - Datorii ataate

4723 - Accrued interest payable


Group 48 - Overdue and doubtful receivables
481 - Overdue receivables
4811 - Overdue receivables
4812 - Interest overdue

Grupa 48 - Creane restante i ndoielnice


A 481 - Creane restante
A 4811 - Creane restante

4817 - Accrued income


482 - Doubtful receivables
4821 - Doubtful receivables

A 4812 - Dobnzi restante

4822 - Doubtful interest

A 4817 - Creane ataate


A 482 - Creane ndoielnice
A 4821 - Creane ndoielnice
A 4822 - Dobnzi ndoielnice
A 4827 - Creane ataate
Grupa 49 Ajustari pentru deprecierea valorilor imobilizate

4827 - Accrued income


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


P 49211 - Ajustari pentru deprecierea imobilizrilor
necorporale
n curs

4922 - Adjustments for impairment of operating intangible


fixed assets

P 49212 - Ajustari pentru deprecierea imobilizrilor


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

49232 Adjustments for impairment of


constructions

P 49232 - Ajustari pentru deprecierea construciilor


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

49233 Adjustments for impairment of


technical equipment and transport
facilities

P 49234 - Ajustari pentru deprecierea altor active


corporale

49234 Adjustments for impairment of


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


P 511 - Prime de capital

Group 51 - Share premium and reserves


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

Page 8 of 18

Chart of accounts for Bank Institutions


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

P 537 - Datorii ataate


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

537 - Accrued interest payable


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

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

6011 - Interest paid to National Bank of Romania

Page 9 of 18

Chart of accounts for Bank Institutions


A 6012 - Dobnzi la conturile de corespondent

6012 - Interest on correspondent accounts interest

A 6013 - Dobnzi la depozitele instituiilor de credit

6013 - Interest on other banks deposits

A 60131 - Dobnzi la depozitele la vedere

60131 - Interest on sight deposits

A 60132 - Dobnzi la depozitele la termen

60132 - Interest on term deposits

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
A 60151 - Dobnzi la valorile date n pensiune
de pe o zi pe alta
A 60152 - Dobnzi la valorile date n pensiune
la termen
A 6017 - Alte cheltuieli cu dobnzile

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 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
A 6023 - Dobnzi la valorile date n pensiune
A 60231 - Dobnzi la valorile date n pensiune
de pe o zi pe alta
A 60232 - Dobnzi la valorile date n pensiune
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

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
6023 - Interest related to loans received, secured with
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
60251 - Interest on sight deposits
60252 - Interest on term deposits
60253 - Interest on collateral deposits
6026 - Interest on certificates of deposit, passbooks and
savings book
6027 - Other interest expenses
6029 - Commissions
603 - Expenses related to securities operations

A 6031 - Dobnzi la titlurile date n pensiune livrat

6031 - Interest related to loans received, secured with


securities

A 6032 - Pierderi la titlurile de tranzacie

6032 - Losses from transaction securities

A 60321 - Pierderi din reevaluri i cesiune


A 60322 - Costuri de tranzacionare

60321 Losses from revaluations and disposals


60322 Transactional costs

A 6033 - Pierderi din cesiunea titlurilor de plasament

6033 Losses from short term placements disposals

A 6034 - Cheltuieli cu titlurile de investiii

6034 - Investment securities expenses

A 60341 - Cheltuieli cu amortizarea primelor


A 60342 - Pierderi din cesiune
A 6036 - Cheltuieli privind datorii constituite prin titluri

60341 - Premium depreciation expense


60342 Losses from disposals
6036 - Expenses related to debentures

A 60361 - Dobnzi privind titlurile de pia


interbancar

60361 - Interest related to money market


securities

A 60362 - Dobnzi privind titlurile de creane


negociabile

60362 - Interest related to negotiable


debentures

A 60363 - Dobnzi privind obligaiunile


A 60369 - Alte cheltuieli privind datoriile
constituite prin titluri

60363 - Interest related to bonds


60369 - Other expenses related to debentures

A 6037 - Cheltuieli diverse privind operaiunile cu titluri

6037 - Sundry expenditures related to securities


operations

A 6039 - Comisioane

6039 - Commissions

A 604 - Cheltuieli cu operaiunile de leasing


A 6041 - Dobnzi aferente datoriilor din operaiuni de
leasing financiar
A 6042 - Cheltuieli cu chiriile
A 6049 - Comisioane
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
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

604 Expenses related to leasing operations


6041 Interests payable related to financial leasing
operations
6042 Expenses with rent operations
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
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

Page 10 of 18

Chart of accounts for Bank Institutions


A 6071 - Cheltuieli cu angajamentele de finanare
A 60711 - Cheltuieli cu angajamentele de
finanare primite de la instituii de credit

derivatives operations
6071 - Expenses with financing commitments
60711 - Expenses with financing commitments
received from other banks

A 60712 - Cheltuieli cu angajamentele de


finanare primite de la clientel

60712 - Expenses with financing commitments


received from customers

A 6072 - Cheltuieli cu angajamentele de garanie


A 60721 - Cheltuieli cu angajamentele de
garanie primite de la instituii de credit

6072 - Expenses with guarantee commitments


60721 - Expenses with guarantee commitments
received from other banks

A 60722 - Cheltuieli cu angajamentele de


garanie primite de la clientel

60722 - Expenses with guarantee commitments


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
A 60742 - Cheltuieli privind operaiunile cu
instrumente financiare derivate de rat a
dobnzii
A 60743 - Cheltuieli privind operaiunile cu
instrumente financiare derivate pe aciuni i
indici bursieri
A 60744 - Cheltuieli privind operaiunile cu alte
instrumente financiare derivate
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

60742 Expenses related to derivatives


for interest rate

operations

60743 Expenses related to derivatives


for shares and quotations
60744 Expenses related to other derivatives
operations
60747 Expenses with interests related to
derivatives operations
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

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

A 611 - Cheltuieli cu salariile personalului

Group 61 - Personnel expenses

A 612 - Cheltuieli privind asigurrile i protecia social

611 - Wages and salaries

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
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

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
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

A 6311 - Cheltuieli cu materialele consumabile

6312 - Fuel

A 6312 - Cheltuieli privind combustibilii

6313 - Spare parts

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
A 63471 - Cheltuieli cu primele de asigurare
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

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
635 - Advertising, promotion and entertaining
Group 64- Sundry operating expenses
641 - Prorate of headquarters expenses
644 Expenses for non-current assets revaluation

Page 11 of 18

Chart of accounts for Bank Institutions


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
A 6612 - Cheltuieli cu ajustari pentru deprecierea
dobnzilor
A 662 - Cheltuieli cu ajustari pentru deprecierea creanelor din
operaiuni cu clientela, precum i din operaiuni ntre instituiile
financiare nebancare i instituiile de credit

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

A 6621 - Cheltuieli cu ajustari pentru deprecierea


creditelor

6633 - Impairment losses for depreciation of inventories

A 6622 - Cheltuieli cu ajustari pentru deprecierea


dobnzilor

6637- Impairment losses for overdue and doubtful


receivables

A 663 - Cheltuieli cu ajustari pentru depreciere privind operaiuni


cu titluri i operaiuni diverse
A 6631 - Cheltuieli cu ajustari pentru deprecierea
titlurilor
A 66311 - Cheltuieli cu ajustari pentru
deprecierea titlurilor de plasament
A 66312 - Cheltuieli cu ajustari pentru
deprecierea titlurilor de investiii
A 6633 - Cheltuieli cu ajustari pentru deprecierea
stocurilor
A 6637 - Cheltuieli cu ajustari pentru deprecierea
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
A 6642 - Cheltuieli cu ajustari pentru deprecierea
imobilizrilor
A 66421 - Cheltuieli cu ajustari pentru
deprecierea imobilizrilor n curs
A 66422 - Cheltuieli cu ajustari pentru
deprecierea imobilizrilor necorporale
A 66423 - Cheltuieli cu ajustari pentru
deprecierea imobilizrilor corporale

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
66422 - Impairment losses for temporary
depreciation of fixed assets for operating
activity
66423 - Impairment losses for temporary
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

A 6647 - Cheltuieli cu ajustari pentru deprecierea


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
A 6652 - Cheltuieli cu provizioane pentru faciliti
acordate personalului

6654 Provision expense for reorganization


6656 Provision expense for taxes
6657 Other provision expense
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

Page 12 of 18

Chart of accounts for Bank Institutions


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
P 70152 - Dobnzi de la valorile primite n
pensiune la termen

7011 - Interest from National Bank of Romania


7012 - Interest on correspondent accounts
7013 - Interest on deposits with other banks
70131 - Interest on sight deposits
70132 - Interest on term deposits
70133 - Interest on collateral deposits
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
P 70216 - Dobnzi de la creditele pentru
finanarea stocurilor i pentru echipamente
P 70217 - Dobnzi de la creditele pentru
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
P 70231 - Dobnzi de la valorile primite n
pensiune de pe o zi pe alta
P 70232 - Dobnzi de la valorile primite n
pensiune la termen
P 7024 - Dobnzi de la conturile curente debitoare
P 7027 - Alte venituri din dobnzi
P 7028 - Dobnzi din creane restante i ndoielnice
P 7029 - Comisioane
P 703 - Venituri din operaiunile cu titluri

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)
7027 - Other interest revenues
7028 - Interest from overdue and doubtful receivables
7029 - Commissions
703 - Revenues from securities operations
7031 - Interest from loans granted, secured with securities
delivered by the borrower

P 7031 - Dobnzi de la titlurile primite n pensiune livrat

7032 - Revenues front transaction securities

P 7032 - Venituri din titlurile de tranzacie

7033 - Revenues from short term placement securities

P 7033 - Venituri din titlurile de plasament


P 70331 - Dobnzi
P 70333 - Dividende i venituri asimilate
P 70336 - Venituri din cesiune

70331 - Interest
70333 - Dividends and similar revenues
70336 - Revenues from disposals
7034 - Revenues from investment securities
70341 - Interest

Page 13 of 18

Chart of accounts for Bank Institutions


P 7034 - Venituri din titlurile de investiii

70342 - Revenues from premiums

P 70341 - Dobnzi

70343 Revenues from disposal

P 70342 - Venituri din prime

7036 - Revenues from debentures

P 70343 - Venituri din cesiune

7037 - Sundry revenues from securities operations

P 7036 - Venituri din datorii constituite prin titluri


P 7037 - Venituri diverse din operaiunile cu titluri
P 7038 - Dobnzi din creane restante i ndoielnice
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 7048 - Dobnzi din creane restante i ndoielnice
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 7058 - Dobnzi din creane restante i ndoielnice
P 7059 - Comisioane
P 706 - Venituri din operaiunile de schimb
P 7061 - Venituri din diferene de curs valutar aferente
tranzaciilor n valut

7038 - Interest front overdue and dou1 receivables


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
7058 - Interest from overdue and doubtful receivables
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 7069 - Comisioane

70711 - Revenues from financing commitments


on behalf of other banks

P 707 - Venituri din operaiunile n afara bilanului i operaiunile cu


instrumente financiare derivate

70712 - Revenues from financing commitments


on behalf of customers

P 7071 - Venituri din angajamentele de finanare


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

7072 Revenues from guarantee commitments


70721 - Revenues from guarantee
commitments on behalf of other banks

P 70712 - Venituri din angajamentele de


finanare n favoarea clientelei

70722 - Revenues from guarantee


commitments on behalf of customers

P 7072 - Venituri din angajamentele de garanie


P 70721 - Venituri din angajamentele de
garanie n favoarea instituiilor de credit
P 70722 - Venituri din angajamentele de
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
P 70742 - Venituri privind operaiunile cu
instrumente financiare derivate de rat a
dobnzii
P 70743 - Venituri privind operaiunile cu
instrumente financiare derivate pe aciuni i
indici bursieri
P 70744 - Venituri privind operaiunile cu alte
instrumente financiare derivate
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
P 7082 - Comisioane privind operaiunile cu titluri
efectuate n contul clientelei
P 7083 - Comisioane din activitile de asisten i
consultan
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
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

7074 Revenues related to derivatives operations


operations

70741 Revenues related to derivatives


for foreign exchange rate

operations

70742 Revenues related to derivatives


for interest rate

operations

70743 Revenues related to derivatives


for shares and quotations
70744 Revenues related to other derivatives
operations
70747 Revenues with interests related to
derivatives operations
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
70831 - Commissions from assistance and
consulting activities for individuals
70832 - Commissions from assistance and
consulting activities for companies
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
activities shared with third parties
7093 - Transfers of expenses incurred in banking activities
shared with third parties
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

Page 14 of 18

Chart of accounts for Bank Institutions


P 7099 - Venituri diverse de exploatare
Grupa 74 - Venituri diverse din exploatare
P 741 - Cota-parte din cheltuielile sediului social
p 744 - Venituri din reevaluarea imobilizrilor corporale

745 Revenues from disposals of investments in subsidiaries and


associated
companies, long term investments and portfolio
investments
746 - Revenues from sales and disposals of non-current assets
7461 - Revenues from sales and disposals of tangible
assets

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

7462 - Revenues from sales and disposals of intangible


assets
747 - Auxiliary revenues
7471 - Revenues from other activities

P 7461 - Venituri din cedarea i casarea imobilizrilor


corporale

7479 - Other auxiliary revenues

P 7462 - Venituri din cedarea i casarea imobilizrilor


necorporale

assurance

P 747 - Venituri accesorii


P 7471 - Venituri din alte activiti

74791 Revenues from intermediation in


field
74799 - Sundry auxiliary revenues

749 - Other sundry operating revenues

P 7479 - Alte venituri accesorii

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

related to

74931 - Revenues from operating subsidies


operating activity

related to

74932 - Revenues from operating subsidies


raw materials and consumables

P 749 - Alte venituri diverse din exploatare


P 7492 - Cota-parte din subveniile de investiii trecut la
venituri

74933 - Revenues from operating subsidies for


employees wages

P 7493 - Venituri din subvenii de exploatare


P 74931 - Venituri din subvenii de exploatare
aferente veniturilor din activitatea de exploatare

social

74934 - Revenues from operating subsidies for


security

P 74932 - Venituri din subvenii de exploatare


pentru materii prime i materiale consumabile

other

74935 - Revenues from operating subsidies for


operational expenses

P 74933 - Venituri din subvenii de exploatare


pentru plata personalului

related to

74936 - Revenues from operating subsidies


other revenues

P 74934 - Venituri din subvenii de exploatare


pentru asigurri i protecia social

7494 - Revenues from own capitalized work


7495 - Revenues obtained from enforcing collaterals

P 74935 - Venituri din subvenii de exploatare


pentru alte cheltuieli de exploatare

7499 - Other revenues

P 74936 - Venituri din subvenii de exploatare


aferente altor venituri
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

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
P 7612 - Venituri din ajustari pentru deprecierea
dobnzilor
P 762 - Venituri din ajustari pentru deprecierea creanelor din
operaiuni cu clientela, precum i din operaiuni ntre instituiile
financiare nebancare i instituiile de credit
P 7621 - Venituri din ajustari pentru deprecierea
creditelor
P 7622 - Venituri din ajustari pentru deprecierea
dobnzilor
P 763 - Venituri din ajustari pentru depreciere privind operaiuni cu
titluri i operaiuni diverse
P 7631 - Venituri din ajustari pentru deprecierea titlurilor

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

P 76311 - Venituri din ajustari pentru


deprecierea titlurilor de plasament

7641 - Revenues from impairment losses of investments


in subsidiaries and associated companies and portfolio
investments

P 76312 - Venituri din ajustari pentru


deprecierea titlurilor de investiii

7642- Revenues from impairment losses of fixed assets

P 7633 - Venituri din ajustari pentru deprecierea


stocurilor
P 7637 - Venituri din ajustari pentru deprecierea
creanelor din operatiuni cu tituluri si operatiuni diverse
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
de participare i a titlurilor activitii de portofoliu
P 7642 - Venituri din ajustari pentru deprecierea
imobilizrilor
P 76421 - Venituri din ajustari pentru
deprecierea imobilizrilor n curs
P 76422 - Venituri din ajustari pentru
deprecierea imobilizrilor necorporale

76421 - Revenues from impairment losses of


fixed assets in progress
76422 - Revenues from impairment losses of
fixed assets for operating activity
76423 - Revenues from impairment losses of
fixed assets used in non-banking activities
7643 Revenues from impairment losses related to
financial leasing operations
7647- Revenues from impairment losses of overdue and
doubtful receivables
765 - Release of provisions
7651 - Release of provisions for risks of execution of
commitments by signature
7652 - Release of provisions for facilities granted to

Page 15 of 18

Chart of accounts for Bank Institutions


P 76423 - Venituri din ajustari pentru
deprecierea imobilizrilor corporale
P 7643 - Venituri din ajustari pentru depreciere aferente
operaiunilor de leasing financiar
P 7647 - Venituri din ajustari pentru deprecierea
creanelor aferente valorilor imobilizate
P 765 - Venituri din provizioane

personnel
7653 - Release of provisions for country risk
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 7651 - Venituri din provizioane pentru riscuri de


executare a angajamentelor prin semntur

Group 77 - Extraordinary revenues

P 7652 - Venituri din provizioane pentru faciliti


acordate personalului

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

A 913 - Garanii date pentru clientel


A 9131 - Cauiuni i avaluri

9131 Warranties and endorsements


91311 - Real estate guarantees

A 91311 - Cauiuni imobiliare

91312- Administrative and fiscal guarantees

A 91312 - Cauiuni administrative i fiscale

91313 - Financial guarantees

A 91313 - Garanii financiare

91314 - Guarantees for repayment of loans


granted by other banks

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
P 9141 - Garanii primite de la instituiile administraiei
publice i asimilate
P 9142 - Garanii primite de la societi de asigurare i
reasigurare
P 9143 - Garanii primite de la alte instituii financiare

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
9142 - Guarantees received from insurance and
capitalization companies
9143 - Guarantees received from other financial
institutions

P 9144 - Garanii primite de la instituii nefinanciare

9144 - Guarantees received from non-financial institutions

P 9145 - Ipoteci imobiliare

9145 - Real estate mortgages

P 9146 - Gajuri cu deposedare

9146 - Pledges with dispossession

P 9147 - Gajuri fr deposedare

9147 - Pledge without dispossession

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
P 922 - Titluri de livrat
P 9221 - Titluri cumprate cu posibilitate de
rscumprare
P 9229 - Alte titluri de livrat
Grupa 93 - Operaiuni de schimb la vedere
B 931 - Operaiuni de schimb la vedere
A 9311 - Lei cumprai i nc neprimii

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
9221 - Securities bought with optional redemption
9222 - Other securities to be delivered
Group 93 - Foreign currency transactions
931 - Sight foreign exchange operations
9311 - Lei bought and not received yet
9312 - Foreign currency bought and not received yet

Page 16 of 18

Chart of accounts for Bank Institutions


A 9312 - Devize cumprate i nc neprimite

9313 - Lei sold and not delivered yet

P 9313 - Lei vndui i nc nelivrai


P 9314 - Devize vndute i nc nelivrate
Grupa 94 - Conturi de ajustare devize n afara bilanului
B 941 - Poziie de schimb

9314 - Foreign currency sold and not delivered yet


Group 94 - Off balance sheet foreign currency adjustment
accounts
941 - Foreign exchange position

B 942 - Contravaloarea poziiei de schimb

942 - Lei value of FX position

B 943 - Conturi de ajustare devize

943 - Foreign currency adjustment accounts

Grupa 95 - Instrumente financiare derivate

Group 95 Derivatives

B 951 - Operaiuni ferme de schimb la termen

951 - Term FX operations

B 9511 - Operaiuni ferme de schimb la termen care nu


sunt operaiuni de acoperire

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

P 95114 - Lei de livrat contra devize de primit

lei to

95113 - Foreign currency to be received against


be delivered

A 95115 - Devize de primit contra devize de


livrat

currency

95114 - Lei to be delivered against foreign


to be received

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 95116 - Devize de livrat contra devize de


primit

95115 - Foreign currency to be received against


foreign currency to be delivered
against

95116 - Foreign currency to be delivered


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

95122 - Foreign currency to be delivered


to be received

lei to

95123 - Foreign currency to be received against


be delivered

currency

95124 - Lei to be delivered against foreign


to be received

A 95125 - Devize de primit contra devize de livrat

95125 - Foreign currency to be received against


foreign currency to be delivered

P 95126 - Devize de livrat contra devize de primit


against

95126 - Foreign currency to be delivered


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

Grupa 96 - Angajamente diverse

9611 - Securities received as collateral related to


derivatives operations

P 961 - Angajamente primite

9612 Other securities received as collateral

P 9611 - Valori primite n garanie privind operaiunile cu


instrumente financiare derivate
P 9612 - Alte valori primite n garanie

9613 Other commitments received


962 Commitments made

P 9613 - Alte angajamente primite

9621 - Securities pledged as collateral related to


derivatives operations

A 962 - Angajamente date

9622 Other securities pledged as collateral

A 9621 - Valori date n garanie privind operaiunile cu


instrumente financiare derivate

9623 Other commitments made

A 9622 - Alte valori date n garanie

Group 98- Doubtful commitments

A 9623 - Alte angajamente date

981 - Doubtful commitments

Grupa 98 - Angajamente ndoielnice


A 981 - Angajamente ndoielnice
Grupa 99 - Conturi de eviden
P 991 - Bunuri luate cu chirie

Group 99 - Record-keeping accounts


991 - Rented fixed assets
992 - Valuables received for safekeeping or custody
993 - Receivables written-off, still followed up

P 992 - Valori primite n pstrare sau custodie

9931 - Receivables written-off and still followed up

A 993 - Creane scoase din activ, urmrite n continuare

9932 Interests related to receivables written-off, still


up

A 9931 - Creane scoase din activ i urmrite n


continuare

followed

A 9932 - Dobnzi aferente creanelor scoase din activ,


urmrite n continuare

994 - Penalties claimed

A 9937 - Creane ataate


A 994 - Debitori din penaliti pretinse
P 995 - Amortizarea aferent gradului de neutilizare a mijloacelor
fixe
B 998 - Alte conturi de eviden
P 9981 - Alte valori primite
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

9937 Accured interest receivable


995 - Depreciation corresponding to unused capacities
998 - Other record-keeping accounts
9981 - Other values received
9982 - Other values given
9983 Capital in foreign currency
capital in

99831 Subscribed and not paid in share


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

Page 17 of 18

Chart of accounts for Bank Institutions


P 99833 - Capital de dotare n devize

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