Principalele aspecte legate de intocmirea si depunerea situatiilor financiare anuale si a raportarilor contabile anuale ale operatorilor economici la unitatile teritoriale ale MFP

 

In M. Of. nr. 70 din 29 ianuarie 2014 a fost publicat Ordinul viceprim-ministrului, ministrul finantelor publice nr. 79/2014 privind principalele aspecte legate de intocmirea si depunerea situatiilor financiare anuale si a raportarilor contabile anuale ale operatorilor economici la unitatile teritoriale ale Ministerului Finantelor Publice.

Din cuprins:

ART. 1

(1) Potrivit prevederilor art. 28 alin. (1) din Legea contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare, persoanele prevazute la art. 1 alin. (1) – (4) din lege au obligatia sa intocmeasca situatii financiare anuale, inclusiv in situatia fuziunii, divizarii sau lichidarii acestora, in conditiile legii.

(2) Potrivit art. 27 alin. (1) din Legea nr. 82/1991, republicata cu modificarile si completarile ulterioare, exercitiul financiar reprezinta perioada pentru care trebuie intocmite situatiile financiare anuale si, de regula, coincide cu anul calendaristic.

ART. 2

Prezentul ordin se aplica de catre entitatile carora le sunt incidente Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, de catre entitatile care aplica Sistemul simplificat de contabilitate, aprobat prin Ordinul ministrului finantelor publice nr. 2.239/2011, precum si de cele carora le sunt incidente Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

ART. 3

Entitatile carora le sunt incidente Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, au obligatia sa intocmeasca si sa depuna situatii financiare anuale la unitatile teritoriale ale Ministerului Finantelor Publice, in conditiile prevazute in anexa nr. 1.

ART. 4

(1) Potrivit prevederilor art. 5 alin. (1^1) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, persoanele care in exercitiul financiar precedent au inregistrat cifra de afaceri neta sub echivalentul in lei al sumei de 35.000 euro si totalul activelor sub echivalentul in lei al sumei de 35.000 euro pot opta pentru sistemul simplificat de contabilitate.

(2) Persoanele care au optat pentru sistemul simplificat de contabilitate au obligatia sa intocmeasca si sa depuna situatii financiare anuale simplificate la unitatile teritoriale ale Ministerului Finantelor Publice, in conditiile prevazute in anexa nr. 1.

ART. 5

(1) Societatile care aplica Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare, inclusiv cele al caror exercitiu financiar difera de anul calendaristic, au obligatia sa intocmeasca si sa depuna situatii financiare anuale individuale la unitatile teritoriale ale Ministerului Finantelor Publice, in conditiile prevazute in anexa nr. 1.

(2) Potrivit prevederilor art. 28 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, pentru persoanele juridice care aplica Standardele internationale de raportare financiara (IFRS), situatiile financiare au componentele prevazute de aceste standarde.

(3) Societatile mentionate la alin. (1) au obligatia sa intocmeasca si sa depuna raportari contabile anuale incheiate la 31 decembrie la unitatile teritoriale ale Ministerului Finantelor Publice, in conditiile prevazute in anexa nr. 3.

(4) Elementele raportate prin situatiile financiare anuale, respectiv raportarile contabile anuale intocmite de societatile prevazute la alin. (1), se determina pe baza prevederilor cuprinse in Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

(5) Prevederile Ordinului viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare, referitoare la efectuarea retratarii, inregistrarea in contabilitate a rezultatelor acesteia, intocmirea balantei de verificare si a situatiilor financiare anuale, respectiv a raportarii contabile anuale, se aplica si societatilor ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013.

(6) Pentru exercitiul financiar al anului 2013, societatile ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013 intocmesc situatiile financiare anuale individuale in baza IFRS prin retratarea informatiilor din contabilitatea organizata in baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

(7) Incepand cu exercitiul financiar al anului 2014, societatile ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013 tin contabilitatea in baza prevederilor IFRS.

ART. 6

(1) Pentru scopuri contabile, entitatile pot opta pentru un exercitiu financiar diferit de anul calendaristic, in conditiile prevazute la art. 27 alin. (3) si (3^1) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

(2) Entitatile care au optat pentru un exercitiu financiar diferit de anul calendaristic au obligatia sa intocmeasca si sa depuna raportari contabile anuale la 31 decembrie la unitatile teritoriale ale Ministerului Finantelor Publice, in conditiile prevazute in anexa nr. 2 sau 3, dupa caz. Anexele nr. 2 si 3 fac parte integranta din prezentul ordin.

(3) Entitatile prevazute la alin. (2) intocmesc raportari contabile anuale la 31 decembrie distinct de situatiile financiare anuale incheiate la data aleasa pentru acestea, cu respectarea prevederilor Legii nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

(4) La intocmirea, de catre entitatile prevazute la alin. (2), a situatiilor financiare anuale sunt avute in vedere atat prevederile reglementarilor contabile aplicabile, cat si prevederile Ordinului ministrului finantelor publice nr. 1.878/2010 privind intocmirea situatiilor financiare anuale de catre entitatile care au optat pentru un exercitiu financiar diferit de anul calendaristic, potrivit art. 27 alin. (3) din Legea contabilitatii nr. 82/1991.

ART. 7

Din punct de vedere contabil, sediile permanente din Romania care apartin unor persoane juridice cu sediul in strainatate reprezinta subunitati fara personalitate juridica ce apartin acestor persoane juridice si au obligatia intocmirii situatiilor financiare anuale si a raportarilor contabile cerute de Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare. In situatia in care persoana juridica cu sediul in strainatate isi desfasoara activitatea in Romania prin mai multe sedii permanente, situatiile financiare anuale si raportarile contabile cerute de Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, se intocmesc de sediul permanent desemnat sa indeplineasca obligatiile fiscale, acestea reflectand activitatea tuturor sediilor permanente.

ART. 8

Persoanele care fac obiectul prezentului ordin sunt denumite in intelesul acestuia entitati.

ART. 9

(1) Potrivit prevederilor art. 36 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, pe perioada lichidarii, persoanele juridice aflate in lichidare depun, in termen de 90 de zile de la incheierea fiecarui an calendaristic, la unitatile teritoriale ale Ministerului Finantelor Publice o raportare contabila anuala, in structura prevazuta in anexa nr. 2.

(2) Sistemul de raportare contabila anuala cuprins in anexa nr. 2 se aplica, de asemenea, si subunitatilor deschise in Romania de societati rezidente in state apartinand Spatiului Economic European, in conditiile prevazute la art. 7.

(3) Potrivit art. 5 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, subunitatile deschise in Romania de societati rezidente in state apartinand Spatiului Economic European nu intocmesc situatii financiare anuale pentru propria activitate.

ART. 10

(1) Se aproba structura formularelor “Date informative” (cod 30) si “Situatia activelor imobilizate” (cod 40), prevazute in anexa nr. 4.

(2) Situatiile financiare anuale simplificate, intocmite potrivit prevederilor Ordinului ministrului finantelor publice nr. 2.239/2011, respectiv situatiile financiare anuale intocmite potrivit Ordinului ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, de catre entitatile al caror exercitiu financiar coincide cu anul calendaristic vor fi insotite de formularele prevazute la alin. (1).

ART. 11

(1) Entitatile autorizate, reglementate si supravegheate de Banca Nationala a Romaniei, respectiv de Autoritatea de Supraveghere Financiara, intocmesc situatii financiare anuale la 31 decembrie avand in vedere, pe langa reglementarile aplicabile acestora, si prevederile generale cuprinse la pct. I.1.5 si la pct. I.1.6 din anexa nr. 1.

(2) Persoanele juridice fara scop patrimonial intocmesc situatii financiare anuale incheiate la 31 decembrie avand in vedere, pe langa reglementarile aplicabile acestora, si prevederile generale cuprinse la pct. I.1.4 din anexa nr. 1.

ART. 12

La data intrarii in vigoare a prezentului ordin se abroga Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 40/2013 privind principalele aspecte legate de intocmirea si depunerea situatiilor financiare anuale si a raportarilor contabile anuale ale operatorilor economici la unitatile teritoriale ale Ministerului Finantelor Publice, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 44 din 21 ianuarie 2013.

ART. 13

Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I.

 

ANEXA 1

 

Principalele aspecte legate de intocmirea si depunerea situatiilor financiare anuale

 

I. Prevederi generale

1.1. Entitatile prevazute la art. 3 din ordin intocmesc situatii financiare anuale potrivit Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

1.2. Entitatile prevazute la art. 4 din ordin intocmesc situatii financiare anuale simplificate potrivit Ordinului ministrului finantelor publice nr. 2.239/2011 pentru aprobarea Sistemului simplificat de contabilitate.

1.3. Entitatile prevazute la art. 5 din ordin intocmesc situatii financiare anuale potrivit Reglementarilor contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

1.4. Persoanele juridice fara scop patrimonial prevazute la art. 1 alin. (2) din Legea contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare, intocmesc situatii financiare anuale la 31 decembrie compuse din bilant si contul rezultatului exercitiului, in formatul prevazut de Reglementarile contabile pentru persoanele juridice fara scop patrimonial, aprobate prin Ordinul ministrului economiei si finantelor nr. 1.969/2007, utilizand programul de asistenta elaborat de Ministerul Finantelor Publice pentru acestea.

1.5. (1) Institutiile de credit, institutiile financiare nebancare, definite potrivit reglementarilor legale, inscrise in Registrul general, institutiile de plata si institutiile emitente de moneda electronica, definite potrivit legii, care acorda credite legate de serviciile de plata si a caror activitate este limitata la prestarea de servicii de plata, respectiv emitere de moneda electronica si prestare de servicii de plata, Fondul de garantare a depozitelor in sistemul bancar, precum si entitatile autorizate, reglementate si supravegheate de Autoritatea de Supraveghere Financiara intocmesc situatii financiare anuale pentru exercitiul financiar incheiat la 31 decembrie, in conformitate cu reglementarile contabile aplicabile acestora, potrivit art. 4 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

(2) Situatiile financiare anuale, cu exceptia situatiilor financiare anuale individuale conforme cu IFRS intocmite de institutiile de credit, vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40), in formatul stabilit de aceste institutii cu atributii de reglementare in domeniul contabilitatii.

1.6. (1) La intocmirea situatiilor financiare anuale de catre entitatile autorizate, reglementate si supravegheate de Banca Nationala a Romaniei sunt avute in vedere, pe langa reglementarile

aplicabile acestora, si prevederile cuprinse in Reglementarile contabile aplicabile institutiilor de credit, respectiv institutiilor financiare nebancare si Fondului de garantare a depozitelor in sistemul bancar. Pentru aceste entitati, termenul de depunere la unitatile teritoriale ale Ministerului Finantelor Publice a situatiilor financiare anuale, insotite de documente prevazute de lege, este de 150 de zile de la incheierea exercitiului financiar.

(2) Potrivit prevederilor art. 28 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, pentru institutiile de credit care aplica Standardele internationale de raportare financiara (IFRS), situatiile financiare au componentele prevazute de aceste standarde. In vederea depunerii situatiilor financiare anuale in format hartie si in format electronic sau numai in forma electronica, avand atasata o semnatura electronica extinsa, institutiile de credit folosesc programul de asistenta pus la dispozitie gratuit de catre Ministerul Finantelor Publice pe site-ul Agentiei Nationale de Administrare Fiscala, denumita in continuare ANAF, prin care se genereaza un fisier de tip PDF, avand atasat un fisier xml, care contine datele de identificare a institutiei de credit, precum si un fisier cu extensia zip. Fisierul cu extensia zip va contine situatiile financiare anuale si documentele cerute de lege asa cum acestea sunt intocmite de institutia de credit si scanate, alb-negru, lizibil si cu o rezolutie care sa permita incadrarea in limita a 9,5 MB a fisierului PDF la care este atasat fisierul zip.

(3) Entitatile prevazute la alin. (2) intocmesc raportari contabile anuale la 31 decembrie distinct de situatiile financiare anuale. Formatul electronic al raportarii contabile anuale la 31 decembrie, continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice. Programul de asistenta este pus la dispozitie, gratuit, de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe serverul de web al Ministerului Finantelor Publice, de la adresa www.mfinante.ro

(4) Pentru entitatile autorizate, reglementate si supravegheate de Banca Nationala a Romaniei, cu exceptia celor mentionate la alin. (2), formatul electronic al situatiilor financiare anuale, continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice. Programul de asistenta este pus la dispozitie, gratuit, de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe serverul de web al Ministerului Finantelor Publice, de la adresa www.mfinante.ro

(5) Sucursalele institutiilor (altele decat institutiile de credit) din alte state membre ale Uniunii Europene nu intocmesc situatii financiare anuale, urmand sa depuna la unitatile teritoriale ale Ministerului Finantelor Publice o raportare contabila anuala in formatul stabilit de Banca Nationala a Romaniei. Formatul electronic al raportarii contabile anuale se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice. Programul de asistenta este pus la dispozitie, gratuit, de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe portalul Ministerului Finantelor Publice, de la adresa www.mfinante.ro

1.7. Entitatile prevazute la art. 1 alin. (1) – (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, indiferent de forma de organizare, forma de proprietate si de reglementarile contabile aplicabile, au obligatia sa depuna situatii financiare anuale la unitatile teritoriale ale Ministerului Finantelor Publice, potrivit prevederilor legale in vigoare.

 

II. Cerinte privind intocmirea si depunerea situatiilor financiare anuale

 

A. Pentru entitatile care aplica Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare

2.1. Entitatile care la data bilantului depasesc limitele a doua dintre cele 3 criterii de marime prevazute la art. 3 alin. (1) din Ordinul ministrului finantelor publice nr. 3.055/2009 pentru aprobarea Reglementarilor contabile conforme cu directivele europene, cu modificarile si completarile ulterioare, si anume:

– total active: 3.650.000 euro;

– cifra de afaceri neta: 7.300.000 euro;

– numar mediu salariati: 50,

intocmesc situatii financiare anuale care cuprind:

1. bilant (cod 10);

2. cont de profit si pierdere (cod 20);

3. situatia modificarilor capitalului propriu;

4. situatia fluxurilor de numerar;

5. note explicative la situatiile financiare anuale.

Acestea vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40), cuprinse in anexa nr. 4 la ordin.

2.2. Entitatile care la data bilantului nu depasesc limitele a doua dintre criteriile de marime prevazute la art. 3 alin. (1) din Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, intocmesc situatii financiare anuale prescurtate care cuprind:

1. bilant prescurtat (cod 10);

2. cont de profit si pierdere (cod 20);

3. note explicative la situatiile financiare anuale prescurtate.

Optional, ele pot intocmi situatia modificarilor capitalului propriu si/sau situatia fluxurilor de numerar.

Acestea vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40), cuprinse in anexa nr. 4 la ordin.

2.3. In vederea raportarii unitare a informatiilor, bilantul va purta simbolul “cod 10”, iar contul de profit si pierdere simbolul “cod 20”.

2.4. In cazul entitatilor nou-infiintate, acestea pot intocmi pentru primul exercitiu financiar de raportare situatii financiare anuale prescurtate sau situatii financiare anuale cu 5 componente. Pentru al doilea exercitiu financiar de raportare, aceste entitati analizeaza indicatorii determinati din situatiile financiare anuale ale exercitiului financiar precedent si indicatorii determinati pe baza datelor din contabilitate si a balantei de verificare incheiate la sfarsitul exercitiului financiar curent, intocmind situatii financiare anuale in functie de criteriile de marime inregistrate. Se aplica, de asemenea, prevederile pct. 2.19.

2.5. Pentru intocmirea situatiilor financiare anuale, incadrarea in criteriile de marime prevazute la art. 3 alin. (1) din Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, se efectueaza la sfarsitul exercitiului financiar, pe baza indicatorilor determinati din situatiile financiare anuale aferente exercitiului financiar precedent si a indicatorilor determinati pe baza datelor din contabilitate si a balantei de verificare incheiate la finele exercitiului financiar curent, utilizandu-se cursul de schimb valutar comunicat de Banca Nationala a Romaniei, valabil la data incheierii exercitiului financiar.

2.6. (1) Prevederile de mai sus referitoare la componentele situatiilor financiare anuale se aplica si subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, cu exceptia subunitatilor deschise in Romania de societati rezidente in state apartinand Spatiului Economic European.

(2) In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, in scopul intocmirii situatiilor financiare anuale, soldul conturilor 481 “Decontari intre unitate si subunitati” si 482 “Decontari intre subunitati” se transfera in contul 461 “Debitori diversi”/analitic distinct sau 462 “Creditori diversi”/analitic distinct, dupa caz, urmand ca, la inceputul exercitiului financiar urmator, sa se repuna in conturile din care au provenit.

(3) In situatia in care persoana juridica cu sediul in strainatate isi desfasoara activitatea in Romania prin mai multe sedii permanente, situatiile financiare anuale se intocmesc de sediul permanent desemnat sa indeplineasca obligatiile fiscale, acestea reflectand activitatea tuturor sediilor permanente. In acest scop, sediul permanent desemnat procedeaza la insumarea informatiilor corespunzatoare activitatii desfasurate de fiecare sediu permanent.

2.7. Notele explicative cuprinse in cap. II – sectiunea 9 din Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, nu sunt limitative, acestea urmand sa contina cel putin informatiile cerute de aceasta sectiune.

2.8. Formularele din cadrul situatiilor financiare anuale sunt prevazute in cap. VI al Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

2.9. (1) Situatiile financiare anuale se semneaza de persoanele abilitate potrivit legii.

(2) Situatiile financiare anuale se semneaza si de catre administratorul sau persoana care are obligatia gestionarii entitatii.

2.10. (1) Entitatile completeaza datele de identificare (denumirea entitatii, adresa, telefonul si numarul de inmatriculare la registrul comertului), precum si datele referitoare la incadrarea corecta in forma de proprietate si codul unic de inregistrare, fara a se folosi prescurtari sau initiale. In casute se vor trece codurile care delimiteaza incadrarea entitatii.

(2) Entitatile completeaza codul privind activitatea, cod format din 4 cifre (clase de activitati), potrivit Clasificarii activitatilor din economia nationala – CAEN, aprobata prin Hotararea Guvernului nr. 656/1997, cu modificarile ulterioare. In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, codul CAEN inscris in situatiile financiare anuale intocmite de sediul permanent/sediul permanent desemnat din Romania corespunde propriei activitati desfasurate de acesta.

(3) Prevederile referitoare la completarea formei de proprietate se vor avea in vedere si de subunitatile inregistrate in Romania, care apartin unor persoane juridice cu sediul in strainatate.

(4) Societatile care, potrivit actului constitutiv, reprezinta filiale ale unor societati cu capital integral sau majoritar de stat completeaza la forma de proprietate codul 15, respectiv 29, dupa caz.

(5) Necompletarea corecta pe prima pagina a formularului “Bilant” cu datele prevazute la acest punct sau completarea formularelor cuprinse in situatiile financiare anuale cu date eronate conduce la imposibilitatea identificarii entitatii, aceasta fiind sanctionata potrivit prevederilor art. 42 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

2.11. (1) Entitatile inscriu in formularul “Contul de profit si pierdere”, la randul 19 “Salarii si indemnizatii”, toate cheltuielile reprezentand drepturi salariale. La acest rand se cuprind si drepturile colaboratorilor, stabilite potrivit legislatiei muncii, care se preiau din rulajul debitor al contului 621 “Cheltuieli cu colaboratorii”, analitic “Colaboratori persoane fizice”.

(2) La randul 58 din formularul “Date informative” (cod 30) se cuprinde contravaloarea tichetelor de masa acordate salariatilor in baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de masa, cu modificarile si completarile ulterioare.

2.12. Situatiile financiare anuale se intocmesc si se publica, potrivit legii, in limba romana si in lei. Aceasta unitate de masura se va trece pe fiecare formular in parte.

2.13. In formularul “Situatia activelor imobilizate” (cod 40), informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz. In cadrul acestui formular, la “Situatia ajustarilor pentru depreciere” se inscriu informatiile din contabilitate reprezentand ajustarile pentru depreciere sau pierdere de valoare aferente imobilizarilor.

2.14. (1) In formularul “Date informative” (cod 30), la randurile 01, 02 si 03 coloana 1, entitatile care au in subordine subunitati vor inscrie cifra 1, indiferent de numarul acestora.

(2) Randul 03 coloana 1, din formularul “Date informative” se completeaza numai de entitatile care in exercitiul financiar curent nu au inregistrat nici profit, nici pierdere (rezultat financiar zero).

(3) La randurile privind platile restante din formularul “Date informative” se inscriu sumele de la sfarsitul exercitiului financiar care au depasit termenele de plata prevazute in contracte sau acte normative.

2.15. (1) Potrivit art. 185 din Legea societatilor nr. 31/1990, republicata, cu modificarile si completarile ulterioare, consiliul de administratie, respectiv directoratul, este obligat sa depuna la unitatile teritoriale ale Ministerului Finantelor Publice, in format hartie si in format electronic sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa, situatiile financiare anuale, raportul lor, raportul cenzorilor sau raportul auditorilor financiari, dupa caz.

(2) Entitatile pot depune situatiile financiare anuale si documentele cerute de lege, in format hartie si in format electronic, la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995 privind imbunatatirea disciplinei depunerii bilanturilor contabile si a altor documente cu caracter financiar-contabil si fiscal, de catre agentii economici si alti contribuabili, sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa. Entitatile depun situatiile financiare anuale la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, pe suport magnetic, impreuna cu situatiile financiare anuale listate cu ajutorul programului de asistenta elaborat de Ministerul Finantelor Publice, semnate si stampilate, potrivit legii.

(3) La depunerea situatiilor financiare anuale se vor avea in vedere si prevederile Hotararii Guvernului nr. 1.085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind unele masuri pentru asigurarea transparentei in exercitarea demnitatilor publice, a functiilor publice si in mediul de afaceri, prevenirea si sanctionarea coruptiei, referitoare la implementarea Sistemului Electronic National, cu modificarile si completarile ulterioare.

 

B. Pentru entitatile care aplica Sistemul simplificat de contabilitate, aprobat prin Ordinul ministrului finantelor publice nr. 2.239/2011

2.16. Entitatile care in exercitiul financiar precedent au indeplinit concomitent urmatoarele doua criterii de marime:

– cifra de afaceri neta sub echivalentul in lei al sumei de 35.000 euro, inclusiv, si

– totalul activelor sub echivalentul in lei al sumei de 35.000 euro, inclusiv,

pot opta pentru aplicarea sistemului simplificat de contabilitate.

In acest caz, ele intocmesc situatii financiare anuale simplificate care cuprind:

– bilant simplificat (cod 10);

– cont de profit si pierdere simplificat (cod 20).

Acestea vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40), cuprinse in anexa nr. 4 la ordin.

2.17. In vederea raportarii unitare a informatiilor, bilantul simplificat va purta simbolul “cod 10”, iar contul de profit si pierdere simplificat, simbolul “cod 20”.

2.18. (1) Incadrarea in criteriile de marime prevazute la pct. 2.16 se efectueaza pe baza indicatorilor determinati din situatiile financiare anuale, respectiv a balantei de verificare, incheiate la finele exercitiului financiar precedent, utilizandu-se cursul de schimb valutar comunicat de Banca Nationala a Romaniei, valabil la data incheierii aceluiasi exercitiu financiar.

(2) Entitatile care, la finele exercitiului financiar precedent, depasesc limitele unuia sau ambelor criterii de marime prevazute la pct. 2.16 aplica Reglementarile contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, incepand cu prima raportare contabila efectuata in exercitiul financiar urmator celui pentru care s-a constatat depasirea criteriilor.

(3) Entitatile care indeplinesc cele doua criterii prevazute la pct. 2.16, dar nu opteaza pentru aplicarea sistemului simplificat de contabilitate aplica Reglementarile contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

2.19. In cazul entitatilor nou-infiintate, acestea pot opta in primul exercitiu financiar fie pentru aplicarea sistemului simplificat de contabilitate, fie pentru aplicarea Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare. Daca in al doilea exercitiu financiar de raportare aceste entitati inceteaza sa indeplineasca criteriile prevazute la pct. 2.16, ele sunt obligate sa aplice Reglementarile contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

2.20. (1) Entitatile care au optat pentru aplicarea sistemului simplificat de contabilitate utilizeaza pentru evidentierea operatiunilor economico-financiare planul de conturi simplificat si tratamentele contabile prevazute de reglementarile contabile simplificate.

(2) In functie de necesitatile de informatii si complexitatea operatiunilor economico-financiare, aceste entitati pot utiliza si conturi din Planul de conturi general, precum si tratamente contabile cuprinse in Reglementarile contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

(3) Entitatile care au utilizat o parte sau toate conturile din Planul de conturi general cuprins in Reglementarile contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, completeaza situatiile financiare anuale simplificate pe baza informatiilor corespunzatoare elementelor prezentate in aceste situatii.

(4) Entitatile care au optat pentru sistemul simplificat de contabilitate, inclusiv cele care au utilizat unele tratamente contabile cuprinse in Reglementarile contabile conforme cu directivele

europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, si/sau o parte ori toate conturile din planul de conturi general cuprins in aceleasi reglementari, intocmesc situatii financiare anuale simplificate, care se compun din bilant si cont de profit si pierdere simplificate, in conditiile prevazute de legea contabilitatii.

2.21. Situatiile financiare anuale simplificate trebuie insotite de o declaratie scrisa de asumare a raspunderii conducerii entitatii pentru intocmirea acestora in conformitate cu sistemul simplificat de contabilitate.

2.22. Formularele cuprinse in situatiile financiare anuale simplificate sunt prevazute in cap. VI din Sistemul simplificat de contabilitate, aprobat prin Ordinul ministrului finantelor publice nr. 2.239/2011.

2.23. (1) Situatiile financiare anuale simplificate se intocmesc si se semneaza de catre persoanele care organizeaza si conduc contabilitatea entitatilor, potrivit legii.

(2) Situatiile financiare anuale simplificate se semneaza si de catre administratorul sau persoana care are obligatia gestionarii entitatii.

2.24. (1) In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, in scopul intocmirii situatiilor financiare anuale simplificate, soldul conturilor 481 “Decontari intre unitate si subunitati” si 482 “Decontari intre subunitati” se transfera in contul 461 “Debitori diversi”/analitic distinct sau 462 “Creditori diversi”/analitic distinct, dupa caz, urmand ca, la inceputul exercitiului financiar urmator, sa se repuna in conturile din care au provenit.

(2) In situatia in care persoana juridica cu sediul in strainatate isi desfasoara activitatea in Romania prin mai multe sedii permanente, situatiile financiare anuale simplificate se intocmesc de sediul permanent desemnat sa indeplineasca obligatiile fiscale, acestea reflectand activitatea tuturor sediilor permanente. In acest scop, sediul permanent desemnat procedeaza la insumarea informatiilor corespunzatoare activitatii desfasurate de fiecare sediu permanent.

2.25. (1) Entitatile vor completa datele de identificare (denumirea entitatii, adresa, telefonul si numarul de inmatriculare la registrul comertului), precum si datele referitoare la incadrarea corecta in forma de proprietate si codul unic de inregistrare, fara a se folosi prescurtari sau initiale. In casute se vor trece codurile care delimiteaza incadrarea entitatii.

(2) Entitatile completeaza codul privind activitatea, cod format din 4 cifre (clase de activitati), potrivit Clasificarii activitatilor din economia nationala – CAEN, aprobata prin Hotararea Guvernului nr. 656/1997, cu modificarile ulterioare. In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, codul CAEN inscris in situatiile financiare anuale intocmite de sediul permanent din Romania corespunde propriei activitati desfasurate de acesta.

(3) Necompletarea corecta pe prima pagina a formularului “Bilant simplificat” cu datele prevazute mai sus sau completarea formularelor cuprinse in situatiile financiare anuale simplificate cu date eronate conduce la imposibilitatea identificarii entitatii, aceasta fiind sanctionata conform prevederilor art. 42 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

2.26. (1) Entitatile inscriu in formularul “Contul de profit si pierdere simplificat”, la randul 19 “Salarii si indemnizatii”, toate cheltuielile reprezentand drepturi salariale. La acest rand se cuprind si drepturile colaboratorilor, stabilite potrivit legislatiei muncii, care se preiau din rulajul debitor al contului 620 “Cheltuieli cu alte servicii executate de terti”/analitic “Colaboratori persoane fizice”.

(2) La randul 58 din formularul “Date informative” (cod 30) se cuprinde contravaloarea tichetelor de masa acordate salariatilor in baza prevederilor Legii nr. 142/1998, cu modificarile si completarile ulterioare.

(3) In formularul “Date informative”, la randurile 01, 02 si 03 coloana 1, entitatile care au in subordine subunitati vor inscrie cifra 1 indiferent de numarul acestora.

Randul 03 coloana 1, din formularul “Date informative”, se completeaza numai de entitatile care in exercitiul financiar curent nu au inregistrat nici profit, nici pierdere (rezultat financiar zero).

2.27. In formularul “Date informative”, la randurile privind platile restante se inscriu sumele de la sfarsitul exercitiului financiar care au depasit termenele de plata prevazute in contracte sau acte normative.

2.28. In formularul “Situatia activelor imobilizate” (cod 40), informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz. In cadrul acestui formular, la “Situatia ajustarilor pentru depreciere” se inscriu informatiile din contabilitate reprezentand ajustarile pentru depreciere sau pierdere de valoare aferente imobilizarilor.

2.29. Situatiile financiare anuale simplificate se intocmesc si se publica, potrivit legii, in limba romana si in lei. Aceasta unitate de masura se va trece pe fiecare formular in parte.

2.30. (1) Potrivit art. 185 din Legea nr. 31/1990, republicata, cu modificarile si completarile ulterioare, consiliul de administratie, respectiv directoratul, este obligat sa depuna la unitatile teritoriale ale Ministerului Finantelor Publice, in format hartie si in format electronic sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa, situatiile financiare anuale simplificate, raportul lor, raportul cenzorilor ori raportul auditorilor financiari, dupa caz.

(2) Entitatile pot depune situatiile financiare anuale simplificate si documentele cerute de lege, in format hartie si in format electronic, la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995, sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa. Entitatile depun situatiile financiare anuale la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, pe suport magnetic, impreuna cu situatiile financiare anuale listate cu ajutorul programului de asistenta elaborat de Ministerul Finantelor Publice, semnate si stampilate, potrivit legii.

(3) La depunerea situatiilor financiare anuale simplificate se vor avea in vedere si prevederile Hotararii Guvernului nr. 1.085/2003, cu modificarile si completarile ulterioare.

 

C. Pentru societatile carora le sunt incidente Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare

2.31. Entitatile prevazute la art. 5 din ordin intocmesc si publica, conform prevederilor art. 3 din Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 881/2012 privind aplicarea de catre societatile comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata a Standardelor Internationale de Raportare Financiara, situatii financiare anuale individuale intocmite in baza Standardelor Internationale de Raportare Financiara (IFRS).

2.32. (1) Prevederile Ordinului viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012 pentru aprobarea Reglementarilor contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, cu modificarile si completarile ulterioare, referitoare la efectuarea retratarii, inregistrarea in contabilitate a rezultatelor acesteia, intocmirea balantei de verificare si a situatiilor financiare anuale, respectiv a raportarii contabile anuale, se aplica si societatilor ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013.

(2) Pentru inregistrarea in contabilitate a rezultatelor retratarii se folosesc conturile cuprinse in Planul de conturi prevazut la pct. 143 din Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

(3) Pentru exercitiul financiar al anului 2013, societatile ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013 intocmesc situatiile financiare anuale individuale in baza IFRS prin retratarea informatiilor din contabilitatea organizata in baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare. In acest scop, pentru data de 31 decembrie 2013 se procedeaza la intocmirea balantei de verificare cuprinzand informatii determinate in baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, se efectueaza si se inregistreaza in contabilitate operatiunile de retratare si se obtine balanta de verificare cuprinzand informatii determinate potrivit prevederilor IFRS.

(4) Balanta de verificare cuprinzand informatii determinate potrivit prevederilor IFRS sta la baza intocmirii situatiilor financiare anuale prevazute la art. 8 alin. (1) din Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare, precum si a raportarii contabile prevazute la art. 13 alin. (2) din Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

(5) Elementele raportate prin situatiile financiare anuale, respectiv raportarile contabile anuale intocmite de societatile prevazute la alin. (1) se determina pe baza prevederilor cuprinse in Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

2.33. (1) Entitatile prevazute la pct. 2.31 au obligatia sa depuna situatii financiare anuale la unitatile teritoriale ale Ministerului Finantelor Publice, insotite de documentele prevazute de lege. Potrivit prevederilor art. 28 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, pentru persoanele juridice care aplica IFRS, situatiile financiare au componentele prevazute de aceste standarde.

(2) Odata cu documentele prevazute la alin. (1) entitatile prevazute la pct. 2.32 depun si o situatie cuprinzand rezultatele retratarii, in baza IFRS, a informatiilor din contabilitatea organizata in baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

(3) Situatia mentionata la alin. (2) se depune in formatul prevazut in anexa nr. 2 la Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

2.34. (1) Situatiile financiare anuale se semneaza de persoanele abilitate potrivit legii.

(2) Situatiile financiare anuale se semneaza si de catre administratorul sau persoana care are obligatia gestionarii entitatii.

(3) Situatiile financiare anuale se auditeaza potrivit legii.

(4) Situatiile financiare anuale se intocmesc si se publica, potrivit legii, in limba romana si in lei. Aceasta unitate de masura se va trece pe fiecare formular in parte.

2.35. Potrivit prevederilor Legii nr. 82/1991, republicata, cu modificarile si completarile ulterioare, si ale art. 185 din Legea nr. 31/1990, republicata, cu modificarile si completarile ulterioare, consiliul de administratie, respectiv directoratul, este obligat sa depuna la unitatile teritoriale ale Ministerului Finantelor Publice, in format hartie si in format electronic sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa, situatiile financiare anuale, insotite de documentele prevazute de lege.

2.36. (1) In vederea depunerii situatiilor financiare anuale in format hartie si in format electronic sau numai in forma electronica, avand atasata o semnatura electronica extinsa, societatile mentionate la pct. 2.31 folosesc programul de asistenta pus la dispozitie gratuit de catre Ministerul Finantelor Publice pe site-ul ANAF, prin care se genereaza un fisier de tip PDF, avand atasat un fisier xml, care contine datele de identificare ale societatii, precum si un fisier cu extensia zip. Fisierul cu extensia zip va contine situatiile financiare anuale si documentele cerute de lege asa cum acestea sunt intocmite de societati si scanate, alb-negru, lizibil si cu o rezolutie care sa permita incadrarea in limita a 9,5 MB a fisierului PDF la care este atasat fisierul zip.

(2) La depunerea situatiilor financiare anuale se va avea in vedere si Hotararea Guvernului nr. 1.085/2003, cu modificarile si completarile ulterioare.

 

III. Termenul de depunere a situatiilor financiare anuale si a situatiilor financiare anuale simplificate la unitatile teritoriale ale Ministerului Finantelor Publice

3.1. (1) Termenele pentru depunerea situatiilor financiare anuale si a situatiilor financiare anuale simplificate la unitatile teritoriale ale Ministerului Finantelor Publice sunt urmatoarele:

a) pentru societatile, societatile/companiile nationale, regiile autonome, institutele nationale de cercetare-dezvoltare, 150 de zile de la incheierea exercitiului financiar;

b) pentru celelalte persoane prevazute la art. 1 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, 120 de zile de la incheierea exercitiului financiar.

(2) Cu exceptia subunitatilor deschise in Romania de societati rezidente in state apartinand Spatiului Economic European, subunitatile din Romania, care apartin unor persoane juridice cu sediul sau domiciliul in strainatate, depun situatii financiare anuale la unitatile teritoriale ale Ministerului Finantelor Publice in termen de 150 de zile de la incheierea exercitiului financiar. Acelasi termen se aplica si pentru depunerea situatiilor financiare anuale si a situatiilor financiare anuale simplificate intocmite de sediile permanente prevazute la art. 7 din ordin. Sediile permanente desemnate depun situatiile financiare anuale, respectiv situatiile financiare anuale simplificate, la unitatea teritoriala unde acestea sunt inregistrate.

3.2. (1) Entitatile vor depune, potrivit legii, la unitatile teritoriale ale Ministerului Finantelor Publice situatii financiare anuale, respectiv situatii financiare anuale simplificate, intocmite cu ajutorul programului de asistenta elaborat de Ministerul Finantelor Publice.

(2) Situatiile financiare anuale simplificate, respectiv situatiile financiare anuale, intocmite de catre entitatile al caror exercitiu financiar coincide cu anul calendaristic, cu exceptia situatiilor financiare anuale intocmite de societatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40), cuprinse in anexa nr. 4 la ordin.

3.3. (1) Entitatile care nu au desfasurat activitate de la constituire pana la sfarsitul exercitiului financiar de raportare nu intocmesc situatii financiare anuale, respectiv situatii financiare anuale simplificate, urmand sa depuna in acest sens la unitatile teritoriale ale Ministerului Finantelor Publice o declaratie pe propria raspundere a persoanei care are obligatia gestionarii entitatii, care sa cuprinda toate datele de identificare a entitatii:

– denumirea completa (conform certificatului de inmatriculare);

– adresa si numarul de telefon;

– numarul de inregistrare la registrul comertului;

– codul unic de inregistrare;

– capitalul social.

(2) Depunerea la unitatile teritoriale ale Ministerului Finantelor Publice a declaratiilor mentionate la alin. (1) se efectueaza in termen de 60 de zile de la incheierea exercitiului financiar.

(3) Prevederile alin. (1) si (2), referitoare la depunerea declaratiei, se aplica in mod corespunzator si subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, de catre fiecare asemenea subunitate.

3.4. Nedepunerea situatiilor financiare anuale, respectiv a situatiilor financiare anuale simplificate la 31 decembrie sau a declaratiilor, dupa caz, mentionate la pct. 3.1 si 3.3, se sanctioneaza conform prevederilor art. 42 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

3.5. Potrivit art. 29 si 30 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, situatiile financiare anuale vor fi insotite de raportul administratorilor, raportul de audit sau raportul comisiei de cenzori, dupa caz, si de propunerea de distribuire a profitului sau de acoperire a pierderii contabile. Situatiile financiare anuale vor fi insotite de o declaratie scrisa a persoanelor prevazute la art. 10 alin. (1) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, prin care isi asuma raspunderea pentru intocmirea situatiilor financiare anuale si confirma ca:

a) politicile contabile utilizate la intocmirea situatiilor financiare anuale sunt in conformitate cu reglementarile contabile aplicabile;

b) situatiile financiare anuale ofera o imagine fidela a pozitiei financiare, performantei financiare si a celorlalte informatii referitoare la activitatea desfasurata;

c) persoana juridica isi desfasoara activitatea in conditii de continuitate.

3.6. Situatiile financiare anuale simplificate vor fi insotite de raportul administratorilor la a carui elaborare se aplica prevederile sectiunii 10 “Continutul raportului administratorilor” din Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

 

IV. Completarea situatiilor financiare anuale si a situatiilor financiare anuale simplificate

 

A. Completarea situatiilor financiare anuale se efectueaza folosindu-se Planul de conturi general prevazut la cap. IV din Reglementarile contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, parte componenta a Reglementarilor contabile conforme cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare.

 

B. Completarea situatiilor financiare anuale simplificate de catre entitatile care au optat pentru aplicarea sistemului simplificat de contabilitate se efectueaza cu respectarea prevederilor pct. 2.20.

 

C. Completarea situatiilor financiare anuale de catre societatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata se efectueaza folosindu-se Planul de conturi prevazut la cap. V din Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

 

V. Nomenclator – forme de proprietate

________________________________________________________________________________

Codul  Denumirea

________________________________________________________________________________

10   PROPRIETATE DE STAT

11   Regii autonome

12   Societati comerciale cu capital integral de stat

13   Institute nationale de cercetare-dezvoltare

14   Companii si societati nationale

15   Societati comerciale reprezentand filiale ale unor societati comerciale

cu capital integral de stat

16   Alte unitati economice de stat netransformate in societati comerciale

sau regii autonome

 

20   PROPRIETATE MIXTA (cu capital de stat si privat)

PROPRIETATE MIXTA (cu capital de stat – sub 50%)

21   Societati comerciale cu capital de stat autohton si de stat strain

22   Societati comerciale cu capital de stat si privat autohton si strain

23   Societati comerciale cu capital de stat si privat autohton

24   Societati comerciale cu capital de stat si privat strain

 

PROPRIETATE MIXTA (cu capital de stat – 50% si peste 50%)

25   Societati comerciale cu capital de stat autohton si de stat strain

26   Societati comerciale cu capital de stat si privat autohton si strain

27   Societati comerciale cu capital de stat si privat autohton

28   Societati comerciale cu capital de stat si privat strain

29   Societati comerciale reprezentand filiale ale unor societati comerciale

cu capital majoritar de stat

 

30   PROPRIETATE INDIVIDUALA-PRIVATA

(cu capital: privat autohton, privat autohton si strain, privat strain,

societati agricole)

31   Societati comerciale in nume colectiv

32   Societati comerciale in comandita simpla

33   Societati comerciale in comandita pe actiuni

34   Societati comerciale pe actiuni

35   Societati comerciale cu raspundere limitata

36   Societati agricole

37   Societati comerciale cu capital de stat, privatizate in cursul anului

curent

 

40   PROPRIETATE COOPERATISTA

41   Cooperative de consum

42   Cooperative mestesugaresti

43   Cooperative si asociatii agricole netransformate

44   Cooperative de credit

 

50   PROPRIETATE OBSTEASCA

(societati comerciale apartinand organizatiilor si institutiilor

politice si obstesti)

________________________________________________________________________________

 

VI. Formatul electronic al situatiilor financiare anuale si al situatiilor financiare anuale simplificate

6.1. Formatul electronic al situatiilor financiare anuale intocmite de entitatile carora le sunt incidente reglementarile contabile aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare, si al situatiilor financiare anuale simplificate intocmite de entitatile care aplica Sistemul simplificat de contabilitate, aprobat prin Ordinul ministrului finantelor publice nr. 2.239/2011, continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice.

Programul de asistenta este pus la dispozitia entitatilor, gratuit, de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe portalul Ministerului Finantelor Publice, de la adresa www.mfinante.ro

Formatul electronic al situatiilor financiare anuale si al situatiilor financiare anuale simplificate, generat prin programele de asistenta, consta intr-un fisier PDF avand atasat un fisier xml si un fisier cu extensia zip. Fisierul cu extensia zip va contine documentele cerute de lege scanate alb-negru, lizibil si cu o rezolutie care sa permita incadrarea in limita a 10 MB a fisierului PDF la care este atasat fisierul zip.

6.2. In vederea depunerii situatiilor financiare anuale in format hartie si in format electronic sau numai in forma electronica, avand atasata o semnatura electronica extinsa, societatile care aplica Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare, precum si entitatile prevazute la pct. 6.1, al caror exercitiu financiar este diferit de anul calendaristic, folosesc programul de asistenta pus la dispozitie gratuit de catre Ministerul Finantelor Publice pe site-ul ANAF, prin care se genereaza un fisier de tip PDF, avand atasat un fisier xml, care contine datele de identificare a societatii precum si un fisier cu extensia zip. Fisierul cu extensia zip va contine situatiile financiare anuale, respectiv situatiile financiare anuale simplificate, si documentele cerute de lege asa cum acestea sunt intocmite de entitati si scanate, alb-negru, lizibil si cu o rezolutie care sa permita incadrarea in limita a 9,5 MB a fisierului PDF la care este atasat fisierul zip.

 

ANEXA 2

 

Sistemul de raportare contabila anuala la 31 decembrie

 

I. Prevederi generale

1.1. Entitatile prevazute la art. 6 din ordin, cu exceptia celor care aplica Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare, au obligatia sa intocmeasca si sa depuna raportari contabile anuale la 31 decembrie la unitatile teritoriale ale Ministerului Finantelor Publice.

1.2. Sistemul de raportare contabila anuala se aplica si persoanelor juridice aflate in lichidare, potrivit legii, precum si subunitatilor deschise in Romania de societati rezidente in state apartinand Spatiului Economic European, potrivit prevederilor art. 9 din ordin si cu respectarea conditiilor prevazute la art. 7 din ordin.

1.3. (1) Entitatile prevazute la pct. 1.1 si 1.2 pot depune raportarile contabile anuale direct la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995 privind imbunatatirea disciplinei depunerii bilanturilor contabile si a altor documente cu caracter financiar-contabil si fiscal, de catre agentii economici si alti contribuabili.

(2) La depunerea raportarilor contabile anuale la 31 decembrie se vor avea in vedere si prevederile Hotararii Guvernului nr. 1.085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind unele masuri pentru asigurarea transparentei in exercitarea demnitatilor publice, a functiilor publice si in mediul de afaceri, prevenirea si sanctionarea coruptiei, referitoare la implementarea sistemului electronic national, cu modificarile si completarile ulterioare.

1.4. (1) In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, in scopul intocmirii raportarilor contabile, soldul conturilor 481 “Decontari intre unitate si subunitati” si 482 “Decontari intre subunitati” se transfera in contul 461 “Debitori diversi”/analitic distinct sau 462 “Creditori diversi”/analitic distinct, dupa caz, urmand ca, la inceputul exercitiului financiar urmator, sa se repuna in conturile din care au provenit.

(2) In situatia in care persoana juridica cu sediul in strainatate isi desfasoara activitatea in Romania prin mai multe sedii permanente, raportarile contabile anuale se intocmesc de sediul permanent desemnat sa indeplineasca obligatiile fiscale, acestea reflectand activitatea tuturor sediilor permanente. In acest scop, sediul permanent desemnat procedeaza la insumarea informatiilor corespunzatoare activitatii desfasurate de fiecare sediu permanent.

 

II. Cerinte privind intocmirea si depunerea raportarilor contabile anuale incheiate la 31 decembrie

2.1. Entitatile prevazute la pct. 1.1 si 1.2 intocmesc si depun la unitatile teritoriale ale Ministerului Finantelor Publice raportari contabile anuale la 31 decembrie care cuprind urmatoarele formulare:

a) Situatia activelor, datoriilor si capitalurilor proprii (cod 10), in structura prevazuta la pct. 4.2;

b) Situatia veniturilor si cheltuielilor (cod 20), in structura prevazuta la pct. 4.3;

c) Date informative (cod 30), in structura prevazuta in anexa nr. 4 la ordin;

d) Situatia activelor imobilizate (cod 40), in structura prevazuta in anexa nr. 4 la ordin.

2.2. Formularele “Situatia activelor, datoriilor si capitalurilor proprii”, “Situatia veniturilor si cheltuielilor”, “Date informative” si “Situatia activelor imobilizate”, cuprinse in raportarea contabila anuala la 31 decembrie, sunt intocmite pe baza balantei de verificare a conturilor sintetice la data de 31 decembrie.

2.3. Entitatile completeaza datele de identificare (denumirea entitatii, adresa, numarul de telefon si numarul de inmatriculare la registrul comertului), precum si datele referitoare la incadrarea corecta in forma de proprietate si codul unic de inregistrare, fara a se folosi prescurtari sau initiale. In casute se vor trece codurile care delimiteaza incadrarea entitatii.

2.4. (1) Entitatile completeaza codul privind activitatea, cod format din 4 cifre (clase de activitati), din Clasificarea activitatilor din economia nationala – CAEN, aprobata prin Hotararea Guvernului nr. 656/1997, cu modificarile ulterioare. In cazul subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, codul CAEN inscris in raportarile contabile anuale intocmite de sediul permanent din Romania corespunde propriei activitati desfasurate de acesta.

(2) Necompletarea corecta pe prima pagina a formularului “Situatia activelor, datoriilor si capitalurilor proprii”, cu datele prevazute mai sus, sau completarea formularelor cuprinse in raportarile contabile anuale la 31 decembrie cu date eronate conduce la imposibilitatea identificarii entitatii, aceasta fiind sanctionata conform prevederilor art. 42 din Legea contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

2.5. (1) Raportarile contabile anuale la 31 decembrie se semneaza de persoanele abilitate, potrivit legii.

(2) Raportarile contabile anuale la 31 decembrie se semneaza si de catre administratorul sau persoana care are obligatia gestionarii entitatii.

2.6. Formatul electronic al raportarilor contabile anuale la 31 decembrie, continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice pentru intocmirea raportarilor contabile anuale la 31 decembrie, aplicabil entitatilor prevazute la pct. 1.1 si 1.2. Programul de asistenta este pus la dispozitia entitatilor gratuit de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe serverul de web al Ministerului Finantelor Publice, de la adresa www.mfinante.ro. Acest program este elaborat distinct de programul de asistenta aplicabil pentru intocmirea situatiilor financiare anuale, respectiv situatiilor financiare anuale simplificate.

2.7. Entitatile depun la unitatile teritoriale ale Ministerului Finantelor Publice raportarile contabile anuale la 31 decembrie, in format hartie si in format electronic sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa.

2.8. Formatul electronic al raportarilor contabile anuale la 31 decembrie, generat prin programele de asistenta, consta intr-un fisier PDF avand atasat un fisier xml.

2.9. Formularele care compun raportarile contabile anuale la 31 decembrie se completeaza in lei. Aceasta unitate de masura se va trece pe fiecare formular in parte.

2.10. La completarea formei de proprietate se va avea in vedere acelasi nomenclator privind formele de proprietate, cuprins in anexa nr. 1 la ordin.

2.11. (1) Entitatile inscriu, la randul 19 “Salarii si indemnizatii” din cadrul formularului “Situatia veniturilor si cheltuielilor”, toate cheltuielile reprezentand drepturi salariale. La acest rand se cuprind si drepturile colaboratorilor, stabilite potrivit legislatiei muncii, care se preiau din rulajul debitor al contului 621 “Cheltuieli cu colaboratorii”, analitic “Colaboratori persoane fizice”.

(2) La randul 58 din formularul “Date informative” (cod 30) se cuprinde contravaloarea tichetelor de masa acordate salariatilor in baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de masa, cu modificarile si completarile ulterioare.

 

III. Termenul de depunere a raportarilor contabile anuale la unitatile teritoriale ale Ministerului Finantelor Publice

3.1. Depunerea la unitatile teritoriale ale Ministerului Finantelor Publice a raportarilor contabile anuale la 31 decembrie, intocmite de entitatile prevazute la pct. 1.1, precum si de subunitatile deschise in Romania de societati rezidente in state apartinand Spatiului Economic European se efectueaza in termen de 150 de zile de la incheierea anului calendaristic. Acelasi termen se aplica si pentru depunerea raportarilor contabile anuale intocmite de sediile permanente prevazute la art. 7 din ordin. Sediile permanente desemnate depun raportarile contabile anuale la unitatea teritoriala unde acestea sunt inregistrate.

3.2. Potrivit prevederilor art. 36 alin. (3) din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare, pe perioada lichidarii persoanele juridice aflate in lichidare depun o raportare contabila anuala in termen de 90 de zile de la incheierea anului calendaristic, la unitatile teritoriale ale Ministerului Finantelor Publice.

3.3. (1) Entitatile care nu au desfasurat activitate de la constituire pana la sfarsitul exercitiului financiar de raportare nu intocmesc raportari contabile anuale, urmand sa depuna in acest sens la unitatile teritoriale ale Ministerului Finantelor Publice o declaratie pe propria raspundere a persoanei care are obligatia gestionarii entitatii, care sa cuprinda toate datele de identificare a entitatii:

– denumirea completa (conform certificatului de inmatriculare);

– adresa si numarul de telefon;

– numarul de inregistrare la registrul comertului;

– codul unic de inregistrare;

– capitalul social.

(2) Depunerea la unitatile teritoriale ale Ministerului Finantelor Publice a declaratiilor mentionate la alin. (1) se efectueaza in termen de 60 de zile de la incheierea exercitiului financiar.

(3) Prevederile de la alin. (1) si (2), referitoare la depunerea declaratiei, se aplica in mod corespunzator si subunitatilor fara personalitate juridica din Romania, care apartin unor persoane juridice cu sediul in strainatate, de catre fiecare asemenea subunitate.

3.4. Nedepunerea raportarilor contabile anuale la 31 decembrie sau a declaratiilor, dupa caz, mentionate la pct. 3.1 – 3.3, se sanctioneaza conform prevederilor art. 42 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

 

IV. Structura formularelor cuprinse in raportarile contabile anuale la 31 decembrie

4.1. Completarea raportarilor contabile anuale la 31 decembrie se efectueaza folosindu-se planul de conturi cuprins in reglementarile contabile aplicabile.

4.2. Structura formularului “Situatia activelor, datoriilor si capitalurilor proprii” (cod 10), prevazut la pct. 2.1 lit. a), este urmatoarea:

 

Judetul …………………..|_|_|  Forma de proprietate ……………|_|_|

Entitatea ……………………..  Activitatea preponderenta

Adresa: localitatea ……………,  (denumire clasa CAEN) ……………….

sectorul …, str. ……………..

nr. …, bl. …, sc. …, ap. …..  Cod clasa CAEN ……………..|_|_|_|_|

Telefon ……….., fax ………..  Cod unic de inregistrare

Numar din registrul comertului …..  ………………….|_|_|_|_|_|_|_|_|_|

 

SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII

la data de 31 decembrie …………

 

________

| cod 10 |                                                             – lei –

|________|_____________________________________________________________________

|            Denumirea elementului               |Nr.|    Sold an curent la:   |

|                                                |rd.|_________________________|

|                                                |   | 1 ianuarie |31 decembrie|

|________________________________________________|___|____________|____________|

|   |                   A                        | B |      1     |      2     |

|___|____________________________________________|___|____________|____________|

| A.| ACTIVE IMOBILIZATE                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | I. IMOBILIZARI NECORPORALE                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Cheltuieli de constituire (ct. 201 –    | 01|            |            |

|   | 2801)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Cheltuieli de dezvoltare (ct. 203 – 2803| 02|            |            |

|   | – 2903)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Concesiuni, brevete, licente, marci     | 03|            |            |

|   | comerciale, drepturi si active similare si |   |            |            |

|   | alte imobilizari necorporale (ct. 205 + 208|   |            |            |

|   | – 2805 – 2808 – 2905 – 2908)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Fond comercial (ct. 2071 – 2807 – 2907) | 04|            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Avansuri si imobilizari necorporale in  | 05|            |            |

|   | curs de executie (ct. 233 + 234 – 2933)    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 01 la 05)                       | 06|            |            |

|   |____________________________________________|___|____________|____________|

|   | II. IMOBILIZARI CORPORALE                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Terenuri si constructii (ct. 211 + 212 -| 07|            |            |

|   | 2811 – 2812 – 2911 – 2912)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Instalatii tehnice si masini (ct. 213 + | 08|            |            |

|   | 223 – 2813 – 2913)                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Alte instalatii, utilaje si mobilier    | 09|            |            |

|   | (ct. 214 + 224 – 2814 – 2914)              |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Avansuri si imobilizari corporale in    | 10|            |            |

|   | curs de executie (ct. 231 + 232 – 2931)    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 07 la 10)                       | 11|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. IMOBILIZARI FINANCIARE                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Actiuni detinute la entitatile afiliate | 12|            |            |

|   | (ct. 261 – 2961)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Imprumuturi acordate entitatilor        | 13|            |            |

|   | afiliate (ct. 2671 + 2672 – 2964)          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Interese de participare (ct. 263 – 2962)| 14|            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Imprumuturi acordate entitatilor de care| 15|            |            |

|   | compania este legata in virtutea           |   |            |            |

|   | intereselor de participare (ct. 2673 + 2674|   |            |            |

|   | – 2965)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Investitii detinute ca imobilizari (ct. | 16|            |            |

|   | 265 + 266 – 2963)                          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Alte imprumuturi (ct. 2675* + 2676* +   | 17|            |            |

|   | 2677 + 2678* + 2679* – 2966* – 2968*)      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 12 la 17)                       | 18|            |            |

|   |____________________________________________|___|____________|____________|

|   | ACTIVE IMOBILIZATE – TOTAL (rd. 06 + 11 +  | 19|            |            |

|   | 18)                                        |   |            |            |

|___|____________________________________________|___|____________|____________|

| B.| ACTIVE CIRCULANTE                          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | I. STOCURI                                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Materii prime si materiale consumabile  | 20|            |            |

|   | (ct. 301 + 321 + 302 + 322 + 303 + 323 +/- |   |            |            |

|   | 308 + 351 + 358 + 381 + 328 +/- 388 – 391 -|   |            |            |

|   | 392 – 3951 – 3958 – 398)                   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Productia in curs de executie (ct. 331 +| 21|            |            |

|   | 332 + 341 +/- 348* – 393 – 3941 – 3952)    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Produse finite si marfuri (ct. 345 + 346| 22|            |            |

|   | +/- 348* + 354 + 356 + 357 + 361 + 326 +/- |   |            |            |

|   | 368 + 371 + 327 +/- 378 – 3945 – 3946 –    |   |            |            |

|   | 3953 – 3954 – 3956 – 3957 – 396 – 397 –    |   |            |            |

|   | 4428)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Avansuri pentru cumparari de stocuri    | 23|            |            |

|   | (ct. 4091)                                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 20 la 23)                       | 24|            |            |

|   |____________________________________________|___|____________|____________|

|   | II. CREANTE                                |   |            |            |

|   | (Sumele care urmeaza sa fie incasate dupa o|   |            |            |

|   | perioada mai mare de un an trebuie         |   |            |            |

|   | prezentate separat pentru fiecare element.)|   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Creante comerciale*1) (ct. 2675* + 2676*| 25|            |            |

|   | + 2678* + 2679* – 2966* – 2968* + 4092 +   |   |            |            |

|   | 411 + 413 + 418 – 491)                     |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Sume de incasat de la entitatile        | 26|            |            |

|   | afiliate (ct. 451** – 495*)                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Sume de incasat de la entitatile de care| 27|            |            |

|   | compania este legata in virtutea           |   |            |            |

|   | intereselor de participare (ct. 453 – 495*)|   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Alte creante (ct. 425 + 4282 + 431** +  | 28|            |            |

|   | 437** + 4382 + 441** + 4424 + 4428** +     |   |            |            |

|   | 444** + 445 + 446** + 447** + 4482 + 4582 +|   |            |            |

|   | 461 + 473** – 496 + 5187)                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Capital subscris si nevarsat (ct. 456 – | 29|            |            |

|   | 495*)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 25 la 29)                       | 30|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. INVESTITII PE TERMEN SCURT            |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Actiuni detinute la entitatile afiliate | 31|            |            |

|   | (ct. 501 – 591)                            |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Alte investitii pe termen scurt (ct. 505| 32|            |            |

|   | + 506 + 507 + 508 – 595 – 596 – 598 + 5113 |   |            |            |

|   | + 5114)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 31 + 32)                        | 33|            |            |

|   |____________________________________________|___|____________|____________|

|   | IV. CASA SI CONTURI LA BANCI               | 34|            |            |

|   | (ct. 5112 + 512 + 531 + 532 + 541 + 542)   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | ACTIVE CIRCULANTE – TOTAL (rd. 24 + 30 + 33| 35|            |            |

|   | + 34)                                      |   |            |            |

|___|____________________________________________|___|____________|____________|

| C.| CHELTUIELI IN AVANS (ct. 471)              | 36|            |            |

|___|____________________________________________|___|____________|____________|

| D.| DATORII: SUMELE CARE TREBUIE PLATITE INTR-O|   |            |            |

|   | PERIOADA DE PANA LA UN AN                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Imprumuturi din emisiunea de            | 37|            |            |

|   | obligatiuni, prezentandu-se separat        |   |            |            |

|   | imprumuturile din emisiunea de obligatiuni |   |            |            |

|   | convertibile (ct. 161 + 1681 – 169)        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Sume datorate institutiilor de credit   | 38|            |            |

|   | (ct. 1621 + 1622 + 1624 + 1625 + 1627 +    |   |            |            |

|   | 1682 + 5191 + 5192 + 5198)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Avansuri incasate in contul comenzilor  | 39|            |            |

|   | (ct. 419)                                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Datorii comerciale – furnizori (ct. 401 | 40|            |            |

|   | + 404 + 408)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Efecte de comert de platit (ct. 403 +   | 41|            |            |

|   | 405)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Sume datorate entitatilor afiliate (ct. | 42|            |            |

|   | 1661 + 1685 + 2691 + 451***)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Sume datorate entitatilor de care       | 43|            |            |

|   | compania este legata in virtutea           |   |            |            |

|   | intereselor de participare (ct. 1663 + 1686|   |            |            |

|   | + 2692 + 453***)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 8. Alte datorii, inclusiv datoriile fiscale| 44|            |            |

|   | si datoriile privind asigurarile sociale   |   |            |            |

|   | (ct. 1623 + 1626 + 167 + 1687 + 2693 + 421 |   |            |            |

|   | + 423 + 424 + 426 + 427 + 4281 + 431*** +  |   |            |            |

|   | 437*** + 4381 + 441*** + 4423 + 4428*** +  |   |            |            |

|   | 444*** + 446*** + 447*** + 4481 + 455 +    |   |            |            |

|   | 456*** + 457 + 4581 + 462 + 473*** + 509 + |   |            |            |

|   | 5186 + 5193 + 5194 + 5195 + 5196 + 5197)   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 37 la 44)                       | 45|            |            |

|___|____________________________________________|___|____________|____________|

| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE| 46|            |            |

|   | (rd. 35 + 36 – 45 – 63)                    |   |            |            |

|___|____________________________________________|___|____________|____________|

| F.| TOTAL ACTIVE MINUS DATORII CURENTE (rd. 19 | 47|            |            |

|   | + 46)                                      |   |            |            |

|___|____________________________________________|___|____________|____________|

| G.| DATORII: SUMELE CARE TREBUIE PLATITE INTR-O|   |            |            |

|   | PERIOADA MAI MARE DE UN AN                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Imprumuturi din emisiunea de            | 48|            |            |

|   | obligatiuni, prezentandu-se separat        |   |            |            |

|   | imprumuturile din emisiunea de obligatiuni |   |            |            |

|   | convertibile (ct. 161 + 1681 – 169)        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Sume datorate institutiilor de credit   | 49|            |            |

|   | (ct. 1621 + 1622 + 1624 + 1625 + 1627 +    |   |            |            |

|   | 1682 + 5191 + 5192 + 5198)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Avansuri incasate in contul comenzilor  | 50|            |            |

|   | (ct. 419)                                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Datorii comerciale – furnizori (ct. 401 | 51|            |            |

|   | + 404 + 408)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Efecte de comert de platit (ct. 403 +   | 52|            |            |

|   | 405)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Sume datorate entitatilor afiliate (ct. | 53|            |            |

|   | 1661 + 1685 + 2691+ 451***)                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Sume datorate entitatilor de care       | 54|            |            |

|   | compania este legata in virtutea           |   |            |            |

|   | intereselor de participare (ct. 1663 + 1686|   |            |            |

|   | + 2692 + 453***)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 8. Alte datorii, inclusiv datoriile fiscale| 55|            |            |

|   | si datoriile privind asigurarile sociale   |   |            |            |

|   | (ct. 1623 + 1626 + 167 + 1687 + 2693 + 421 |   |            |            |

|   | + 423 + 424 + 426 + 427 + 4281 + 431*** +  |   |            |            |

|   | 437*** + 4381 + 441*** + 4423 + 4428*** +  |   |            |            |

|   | 444*** + 446*** + 447*** + 4481 + 455 +    |   |            |            |

|   | 456*** + 4581 + 462 + 473*** + 509 + 5186 +|   |            |            |

|   | 5193 + 5194 + 5195 + 5196 + 5197)          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 48 la 55)                       | 56|            |            |

|___|____________________________________________|___|____________|____________|

| H.| PROVIZIOANE                                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Provizioane pentru pensii si obligatii  | 57|            |            |

|   | similare (ct. 1515)                        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Provizioane pentru impozite (ct. 1516)  | 58|            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Alte provizioane (ct. 1511 + 1512 + 1513| 59|            |            |

|   | + 1514 + 1518)                             |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 57 la 59)                       | 60|            |            |

|___|____________________________________________|___|____________|____________|

| I.| VENITURI IN AVANS                          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Subventii pentru investitii (ct. 475)   | 61|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Venituri inregistrate in avans (ct. 472)| 62|            |            |

|   | – total (rd. 63 + 64), din care:           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Sume de reluat intr-o perioada de pana la  | 63|            |            |

|   | un an (ct. 472*)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Sume de reluat intr-o perioada mai mare de | 64|            |            |

|   | un an (ct. 472*)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Venituri in avans aferente activelor    | 65|            |            |

|   | primite prin transfer de la clienti (ct.   |   |            |            |

|   | 478)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Fond comercial negativ (ct. 2075)          | 66|            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 61 + 62 + 65 + 66)              | 67|            |            |

|___|____________________________________________|___|____________|____________|

| J.| CAPITAL SI REZERVE                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | I. CAPITAL                                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Capital subscris varsat (ct. 1012)      | 68|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Capital subscris nevarsat (ct. 1011)    | 69|            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Patrimoniul regiei (ct. 1015)           | 70|            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Patrimoniul institutelor nationale de   | 71|            |            |

|   | cercetare-dezvoltare (ct. 1018)            |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 68 la 71)                       | 72|            |            |

|   |____________________________________________|___|____________|____________|

|   | II. PRIME DE CAPITAL (ct. 104)             | 73|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. REZERVE DIN REEVALUARE (ct. 105)      | 74|            |            |

|   |____________________________________________|___|____________|____________|

|   | IV. REZERVE                                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Rezerve legale (ct. 1061)               | 75|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Rezerve statutare sau contractuale (ct. | 76|            |            |

|   | 1063)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Rezerve reprezentand surplusul realizat | 77|            |            |

|   | din rezerve din reevaluare (ct. 1065)      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Alte rezerve (ct. 1068)                 | 78|            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 75 la 78)                       | 79|            |            |

|   |____________________________________________|___|____________|____________|

|   | Actiuni proprii (ct. 109)                  | 80|            |            |

|   |____________________________________________|___|____________|____________|

|   | Castiguri legate de instrumentele de       | 81|            |            |

|   | capitaluri proprii (ct. 141)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Pierderi legate de instrumentele de        | 82|            |            |

|   | capitaluri proprii (ct. 149)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | V. PROFITUL SAU PIERDEREA        | SOLD C  | 83|            |            |

|   | REPORTAT(A) (ct. 117)            |_________|___|____________|____________|

|   |                                  | SOLD D  | 84|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | VI. PROFITUL SAU PIERDEREA LA    | SOLD C  | 85|            |            |

|   | SFARSITUL PERIOADEI DE RAPORTARE |_________|___|____________|____________|

|   | (ct. 121)                        | SOLD D  | 86|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | Repartizarea profitului (ct. 129)          | 87|            |            |

|   |____________________________________________|___|____________|____________|

|   | CAPITALURI PROPRII – TOTAL (rd. 72 + 73 +  | 88|            |            |

|   | 74 + 79 – 80 + 81 – 82 + 83 – 84 + 85 – 86 |   |            |            |

|   | – 87)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Patrimoniul public (ct. 1016)              | 89|            |            |

|   |____________________________________________|___|____________|____________|

|   | CAPITALURI – TOTAL (rd. 88 + 89)           | 90|            |            |

|___|____________________________________________|___|____________|____________|

*1) Sumele inscrise la acest rand si preluate din conturile 2675 la 2679 reprezinta creantele aferente contractelor de leasing financiar si altor contracte asimilate, precum si alte creante imobilizate, scadente intr-o perioada mai mica de 12 luni.

* Conturi de repartizat dupa natura elementelor respective.

** Solduri debitoare ale conturilor respective.

*** Solduri creditoare ale conturilor respective.

 

Administrator,                        Intocmit

Numele si prenumele ………..     Numele si prenumele ……………

Semnatura …………………     Calitatea …………………….

Stampila unitatii                   Semnatura …………………….

Nr. de inregistrare in organismul

profesional

 

4.3. Structura formularului “Situatia veniturilor si cheltuielilor” (cod 20), prevazut la pct. 2.1 lit. b), este urmatoarea:

 

SITUATIA VENITURILOR SI CHELTUIELILOR

la data de 31 decembrie ……..

 

________

| cod 30 |                                                             – lei –

|________|_____________________________________________________________________

|                Denumirea indicatorilor            |Nr.| Perioada de raportare|

|                                                   |rd.|______________________|

|                                                   |   |An precedent|An curent|

|___________________________________________________|___|____________|_________|

|                        A                          | B |      1     |    2    |

|___________________________________________________|___|____________|_________|

|  1.| Cifra de afaceri neta (rd. 02 + 03 – 04 + 05 | 01|            |         |

|    | + 06)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Productia vanduta (ct. 701 + 702 + 703 + 704 | 02|            |         |

|    | + 705 + 706 + 708)                           |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Venituri din vanzarea marfurilor (ct. 707)   | 03|            |         |

|    |______________________________________________|___|____________|_________|

|    | Reduceri comerciale acordate (ct. 709)       | 04|            |         |

|    |______________________________________________|___|____________|_________|

|    | Venituri din dobanzi inregistrate de         | 05|            |         |

|    | entitatile radiate din Registrul general si  |   |            |         |

|    | care mai au in derulare contracte de leasing |   |            |         |

|    | (ct. 766*)                                   |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Venituri din subventii de exploatare aferente| 06|            |         |

|    | cifrei de afaceri nete (ct. 7411)            |   |            |         |

|____|______________________________________________|___|____________|_________|

|  2.| Venituri aferente costului productiei        | 07|            |         |

|    | in curs de executie (ct. 711 + 712)   Sold C |   |            |         |

|    |______________________________________________|___|____________|_________|

|    |                                       Sold D | 08|            |         |

|____|______________________________________________|___|____________|_________|

|  3.| Productia realizata de entitate pentru       | 09|            |         |

|    | scopurile sale proprii si capitalizata (ct.  |   |            |         |

|    | 721 + 722)                                   |   |            |         |

|____|______________________________________________|___|____________|_________|

|  4.| Alte venituri din exploatare (ct. 758 + 7417 | 10|            |         |

|    | + 7815)                                      |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care, venituri din fondul comercial    | 11|            |         |

|    | negativ                                      |   |            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI DIN EXPLOATARE – TOTAL (rd. 01 + 07 – 08 | 12|            |         |

| + 09 + 10)                                        |   |            |         |

|___________________________________________________|___|____________|_________|

|  5.| a) Cheltuieli cu materiile prime si          | 13|            |         |

|    | materialele consumabile (ct. 601 + 602 –     |   |            |         |

|    | 7412)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Alte cheltuieli materiale (ct. 603 + 604 +   | 14|            |         |

|    | 606 + 608)                                   |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Alte cheltuieli externe (cu energie si    | 15|            |         |

|    | apa) (ct. 605 – 7413)                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | c) Cheltuieli privind marfurile (ct. 607)    | 16|            |         |

|    |______________________________________________|___|____________|_________|

|    | Reduceri comerciale primite (ct. 609)        | 17|            |         |

|____|______________________________________________|___|____________|_________|

|  6.| Cheltuieli cu personalul (rd. 19 + 20), din  | 18|            |         |

|    | care:                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | a) Salarii si indemnizatii*1) (ct. 641 + 642 | 19|            |         |

|    | + 643 + 644 – 7414)                          |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Cheltuieli cu asigurarile si protectia    | 20|            |         |

|    | sociala (ct. 645 – 7415)                     |   |            |         |

|____|______________________________________________|___|____________|_________|

|  7.| a) Ajustari de valoare privind imobilizarile | 21|            |         |

|    | corporale si necorporale (rd. 22 – 23)       |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | a.1) Cheltuieli (ct. 6811 + 6813)            | 22|            |         |

|    |______________________________________________|___|____________|_________|

|    | a.2) Venituri (ct. 7813)                     | 23|            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Ajustari de valoare privind activele      | 24|            |         |

|    | circulante (rd. 25 – 26)                     |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b.1) Cheltuieli (ct. 654 + 6814)             | 25|            |         |

|    |______________________________________________|___|____________|_________|

|    | b.2) Venituri (ct. 754 + 7814)               | 26|            |         |

|____|______________________________________________|___|____________|_________|

|  8.| Alte cheltuieli de exploatare (rd. 28 la 31) | 27|            |         |

|    |______________________________________________|___|____________|_________|

|    | 8.1. Cheltuieli privind prestatiile externe  | 28|            |         |

|    | (ct. 611 + 612 + 613 + 614 + 621 + 622 + 623 |   |            |         |

|    | + 624 + 625 + 626 + 627 + 628 – 7416)        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 8.2. Cheltuieli cu alte impozite, taxe si    | 29|            |         |

|    | varsaminte asimilate (ct. 635)               |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 8.3. Alte cheltuieli (ct. 652 + 658)         | 30|            |         |

|    |______________________________________________|___|____________|_________|

|    | Cheltuieli cu dobanzile de refinantare       | 31|            |         |

|    | inregistrate de entitatile radiate din       |   |            |         |

|    | Registrul general si care mai au in derulare |   |            |         |

|    | contracte de leasing (ct. 666*)              |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Ajustari privind provizioanele (rd. 33 – 34) | 32|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Cheltuieli (ct. 6812)                      | 33|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Venituri (ct. 7812)                        | 34|            |         |

|____|______________________________________________|___|____________|_________|

| CHELTUIELI DE EXPLOATARE – TOTAL (rd. 13 la       | 35|            |         |

| 16 – 17 + 18 + 21 + 24 + 27 + 32)                 |   |            |         |

|___________________________________________________|___|____________|_________|

| PROFITUL SAU PIERDEREA DIN EXPLOATARE:            |   |            |         |

|___________________________________________________|   |____________|_________|

|    | – Profit (rd. 12 – 35)                       | 36|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 35 – 12)                     | 37|            |         |

|____|______________________________________________|___|____________|_________|

|  9.| Venituri din interese de participare (ct.    | 38|            |         |

|    | 7611 + 7613)                                 |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care veniturile obtinute de la         | 39|            |         |

|    | entitatile afiliate                          |   |            |         |

|____|______________________________________________|___|____________|_________|

| 10.| Venituri din alte investitii si imprumuturi  | 40|            |         |

|    | care fac parte din activele imobilizate (ct. |   |            |         |

|    | 763)                                         |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care veniturile obtinute de la         | 41|            |         |

|    | entitatile afiliate                          |   |            |         |

|____|______________________________________________|___|____________|_________|

| 11.| Venituri din dobanzi (ct. 766*)              | 42|            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care veniturile obtinute de la         | 43|            |         |

|    | entitatile afiliate                          |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Alte venituri financiare (ct. 762 + 764 + 765| 44|            |         |

|    | + 767 + 768)                                 |   |            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI FINANCIARE – TOTAL (rd. 38 + 40 + 42     | 45|            |         |

| + 44)                                             |   |            |         |

|___________________________________________________|___|____________|_________|

| 12.| Ajustari de valoare privind imobilizarile    | 46|            |         |

|    | financiare si investitiile financiare        |   |            |         |

|    | detinute ca active circulante (rd. 47 – 48)  |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – Cheltuieli (ct. 686)                       | 47|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Venituri (ct. 786)                         | 48|            |         |

|____|______________________________________________|___|____________|_________|

| 13.| Cheltuieli privind dobanzile (ct. 666* –     | 49|            |         |

|    | 7418)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care cheltuielile in relatia cu        | 50|            |         |

|    | entitatile afiliate                          |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Alte cheltuieli financiare (ct. 663 + 664 +  | 51|            |         |

|    | 665 + 667 + 668)                             |   |            |         |

|____|______________________________________________|___|____________|_________|

| CHELTUIELI FINANCIARE – TOTAL (rd. 46 + 49 + 51)  | 52|            |         |

|___________________________________________________|___|____________|_________|

| PROFITUL SAU PIERDEREA FINANCIAR(A):              |   |            |         |

|___________________________________________________|   |            |         |

|    | – Profit (rd. 45 – 52)                       | 53|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 52 – 45)                     | 54|            |         |

|____|______________________________________________|___|____________|_________|

| 14.| PROFITUL SAU PIERDEREA CURENT(A):            |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – Profit (rd. 12 + 45 – 35 – 52)             | 55|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 35 + 52 – 12 – 45)           | 56|            |         |

|____|______________________________________________|___|____________|_________|

| 15.| Venituri extraordinare (ct. 771)             | 57|            |         |

|____|______________________________________________|___|____________|_________|

| 16.| Cheltuieli extraordinare (ct. 671)           | 58|            |         |

|____|______________________________________________|___|____________|_________|

| 17.| PROFITUL SAU PIERDEREA DIN ACTIVITATEA       |   |            |         |

|    | EXTRAORDINARA:                               |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – Profit (rd. 57 – 58)                       | 59|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 58 – 57)                     | 60|            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI TOTALE (rd. 12 + 45 + 57)                | 61|            |         |

|___________________________________________________|___|____________|_________|

| CHELTUIELI TOTALE (rd. 35 + 52 + 58)              | 62|            |         |

|___________________________________________________|___|____________|_________|

|    | PROFITUL SAU PIERDEREA BRUT(A):              |   |            |         |

|    |______________________________________________|   |____________|_________|

|    | – Profit (rd. 61 – 62)                       | 63|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 62 – 61)                     | 64|            |         |

|____|______________________________________________|___|____________|_________|

| 18.| Impozitul pe profit (ct. 691)                | 65|            |         |

|____|______________________________________________|___|____________|_________|

| 19.| Alte impozite neprezentate la elementele de  | 66|            |         |

|    | mai sus (ct. 698)                            |   |            |         |

|____|______________________________________________|___|____________|_________|

| 20.| PROFITUL SAU PIERDEREA NET(A) A PERIOADEI DE |   |            |         |

|    | RAPORTARE:                                   |   |            |         |

|    |______________________________________________|   |____________|_________|

|    | – Profit (rd. 63 – 64 – 65 – 66)             | 67|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere                                   | 68|            |         |

|    | (rd. 64 + 65 + 66);                          |   |            |         |

|    | (rd. 65 + 66 – 63)                           |   |            |         |

|____|______________________________________________|___|____________|_________|

*1) La acest rand se cuprind si drepturile colaboratorilor, stabilite potrivit legislatiei muncii, care se preiau din rulajul debitor al contului 621

“Cheltuieli cu colaboratorii”, analitic “Colaboratori persoane fizice”.

* Conturi de repartizat dupa natura elementelor respective.

 

Administrator,                        Intocmit

Numele si prenumele ………..     Numele si prenumele ……………

Semnatura …………………     Calitatea …………………….

Stampila unitatii                   Semnatura …………………….

Nr. de inregistrare in organismul

profesional

 

ANEXA 3

 

Raportari contabile anuale intocmite la 31 decembrie

de catre societatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata

 

I. Prevederi generale

1.1. Entitatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, prevazute la art. 5 din ordin, au obligatia sa intocmeasca si sa depuna raportari contabile anuale la 31 decembrie la unitatile teritoriale ale Ministerului Finantelor Publice.

1.2. (1) Elementele prezentate in raportarile contabile anuale intocmite de societatile prevazute la art. 5 din ordin se determina pe baza prevederilor cuprinse in Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

(2) Pentru inregistrarea in contabilitate a rezultatelor retratarii se folosesc conturile cuprinse in Planul de conturi prevazut la pct. 143 din Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare

sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

(3) Pentru data de 31 decembrie 2013, societatile ale caror valori mobiliare au fost admise la tranzactionare in cursul exercitiului financiar 2013 procedeaza la intocmirea balantei de verificare cuprinzand informatii determinate in baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile si completarile ulterioare. Acestea inregistreaza in contabilitate operatiunile de retratare si obtin balanta de verificare cuprinzand informatii determinate potrivit prevederilor IFRS.

(4) Balanta de verificare cuprinzand informatii determinate potrivit prevederilor IFRS sta la baza intocmirii raportarii contabile anuale prevazute la art. 13 alin. (2) din Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

1.3. Entitatile prevazute la pct. 1.1 pot depune raportarile contabile anuale direct la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995 privind imbunatatirea disciplinei depunerii bilanturilor contabile si a altor documente cu caracter financiar-contabil si fiscal, de catre agentii economici si alti contribuabili. De asemenea, la depunerea raportarilor contabile anuale la 31 decembrie se vor avea in vedere si prevederile Hotararii Guvernului nr. 1.085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind unele masuri pentru asigurarea transparentei in exercitarea demnitatilor publice, a functiilor publice si in mediul de afaceri, prevenirea si sanctionarea coruptiei, referitoare la implementarea Sistemului Electronic National, cu modificarile si completarile ulterioare.

 

II. Cerinte privind intocmirea si depunerea raportarilor contabile anuale de catre societatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata

2.1. Entitatile prevazute la pct. 1.1 intocmesc si depun la unitatile teritoriale ale Ministerului Finantelor Publice raportari contabile anuale la 31 decembrie care cuprind urmatoarele formulare:

a) Situatia activelor, datoriilor si capitalurilor proprii (cod 10), in structura prevazuta la pct. 4.2;

b) Situatia veniturilor si cheltuielilor (cod 20), in structura prevazuta la pct. 4.3;

c) Date informative (cod 30), in structura prevazuta la pct. 4.8;

d) Situatia activelor imobilizate (cod 40), in structura prevazuta la pct. 4.9.

Formularele “Situatia activelor, datoriilor si capitalurilor proprii”, “Situatia veniturilor si cheltuielilor”, “Date informative” si “Situatia activelor imobilizate”, cuprinse in raportarea contabila anuala la 31 decembrie, sunt intocmite pe baza balantei de verificare cuprinzand informatiile determinate potrivit prevederilor IFRS.

2.2. Entitatile completeaza datele de identificare (denumirea entitatii, adresa, numarul de telefon si numarul de inmatriculare la registrul comertului), precum si datele referitoare la incadrarea corecta in forma de proprietate si codul unic de inregistrare, fara a se folosi prescurtari sau initiale. In casute se vor trece codurile care delimiteaza incadrarea entitatii.

2.3. (1) Entitatile completeaza codul privind activitatea, cod format din 4 cifre (clase de activitati), din Clasificarea activitatilor din economia nationala – CAEN, aprobata prin Hotararea Guvernului nr. 656/1997, cu modificarile ulterioare.

(2) Necompletarea corecta pe prima pagina a formularului “Situatia activelor, datoriilor si capitalurilor proprii” cu datele prevazute mai sus sau completarea formularelor cuprinse in raportarile contabile anuale la 31 decembrie cu date eronate conduce la imposibilitatea identificarii entitatii, aceasta fiind sanctionata potrivit prevederilor art. 42 din Legea contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

2.4. (1) Raportarile contabile anuale la 31 decembrie se semneaza de persoanele abilitate, potrivit legii.

(2) Raportarile contabile anuale la 31 decembrie se semneaza si de catre administratorul sau persoana care are obligatia gestionarii entitatii.

2.5. Formatul electronic al raportarilor contabile anuale la 31 decembrie, continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, se obtine prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice pentru intocmirea raportarilor contabile anuale la 31 decembrie, aplicabil entitatilor prevazute la pct. 1.1. Programul de asistenta este pus la dispozitia entitatilor gratuit de unitatile teritoriale ale Ministerului Finantelor Publice sau poate fi descarcat de pe serverul de web al Ministerului Finantelor Publice, de la adresa www.mfinante.ro Acest program este elaborat distinct de programul de asistenta aplicabil pentru intocmirea situatiilor financiare anuale.

2.6. Entitatile depun la unitatile teritoriale ale Ministerului Finantelor Publice raportarile contabile anuale la 31 decembrie, in format hartie si in format electronic sau numai in forma electronica pe portalul www.e-guvernare.ro, avand atasata o semnatura electronica extinsa.

2.7. Formatul electronic al raportarilor contabile anuale la 31 decembrie, generat prin programele de asistenta, consta intr-un fisier PDF avand atasat un fisier xml.

2.8. Formularele care compun raportarile contabile anuale la 31 decembrie se completeaza in lei. Aceasta unitate de masura se va trece pe fiecare formular in parte.

 

III. Termenul de depunere a raportarilor contabile anuale intocmite la 31 decembrie de catre societatile comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, la unitatile teritoriale ale Ministerului Finantelor Publice

3.1. Depunerea la unitatile teritoriale ale Ministerului Finantelor Publice a raportarilor contabile anuale la 31 decembrie, intocmite de entitatile prevazute la pct. 1.1, se efectueaza in termen de 150 de zile de la incheierea anului calendaristic.

3.2. Nedepunerea raportarilor contabile anuale la 31 decembrie se sanctioneaza conform prevederilor art. 42 din Legea nr. 82/1991, republicata, cu modificarile si completarile ulterioare.

 

IV. Structura formularelor cuprinse in raportarile contabile anuale intocmite la 31 decembrie de catre societatile ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata

4.1. Completarea raportarilor contabile anuale la 31 decembrie se efectueaza folosindu-se Planul de conturi prevazut la pct. 143 din Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare. Elementele prezentate in raportarile contabile anuale intocmite de societatile prevazute la art. 5 din ordin se determina pe baza prevederilor cuprinse in Reglementarile contabile conforme cu Standardele internationale de raportare financiara, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin Ordinul viceprim-ministrului, ministrul finantelor publice, nr. 1.286/2012, cu modificarile si completarile ulterioare.

4.2. Structura formularului “Situatia activelor, datoriilor si capitalurilor proprii” (cod 10), prevazut la pct. 2.1 lit. a), este urmatoarea:

 

Judetul …………………..|_|_|  Forma de proprietate ……………|_|_|

Entitatea ……………………..  Activitatea preponderenta

Adresa: localitatea ……………,  (denumire clasa CAEN) ……………….

sectorul …, str. ……………..

nr. …, bl. …, sc. …, ap. …..  Cod clasa CAEN ……………..|_|_|_|_|

Telefon ……….., fax ………..  Cod unic de inregistrare

Numar din registrul comertului …..  ………………….|_|_|_|_|_|_|_|_|_|

 

SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII

la data de 31 decembrie …..

 

________

| cod 10 |                                                             – lei –

|________|_____________________________________________________________________

|            Denumirea elementului               |Nr.|    Sold an curent la:   |

|                                                |rd.|_________________________|

|                                                |   | 1 ianuarie |31 decembrie|

|________________________________________________|___|____________|____________|

|                     A                          | B |      1     |      2     |

|________________________________________________|___|____________|____________|

| A.| ACTIVE IMOBILIZATE                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | I. IMOBILIZARI NECORPORALE                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Cheltuieli de dezvoltare (ct. 203 – 2803| 01|            |            |

|   | – 2903)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Concesiuni, brevete, licente, marci     | 02|            |            |

|   | comerciale, drepturi si active similare si |   |            |            |

|   | alte imobilizari necorporale (ct. 205 + 208|   |            |            |

|   | – 2805 – 2808 – 2905 – 2906 – 2908)        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Fond comercial (ct. 2071)               | 03|            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Imobilizari necorporale in curs de      | 04|            |            |

|   | executie (ct. 233 – 2933)                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Active necorporale de explorare si      | 05|            |            |

|   | evaluare a resurselor minerale (206 – 2806 |   |            |            |

|   | – 2907)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 01 la 05)                       | 06|            |            |

|   |____________________________________________|___|____________|____________|

|   | II. IMOBILIZARI CORPORALE                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Terenuri si constructii (ct. 211 + 212 -| 07|            |            |

|   | 2811 – 2812 – 2911 – 2912)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Instalatii tehnice si masini (ct. 213 + | 08|            |            |

|   | 223 – 2813 – 2913)                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Alte instalatii, utilaje si mobilier    | 09|            |            |

|   | (ct. 214 + 224 – 2814 – 2914)              |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Investitii imobiliare (ct. 215 – 2815 – | 10|            |            |

|   | 2915)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Imobilizari corporale in curs de        | 11|            |            |

|   | executie (ct. 231 – 2931)                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Investitii imobiliare in curs de        | 12|            |            |

|   | executie (ct. 235 – 2935)                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Active corporale de explorare si        | 13|            |            |

|   | evaluare a resurselor minerale (216 – 2816 |   |            |            |

|   | – 2916)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 07 la 13)                       | 14|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. ACTIVE BIOLOGICE (ct. 241 – 284 – 294)| 15|            |            |

|   |____________________________________________|___|____________|____________|

|   | IV. IMOBILIZARI FINANCIARE                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Actiuni detinute la filiale (ct. 261 –  | 16|            |            |

|   | 2961)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Imprumuturi acordate entitatilor din    | 17|            |            |

|   | grup (ct. 2671 + 2672 – 2964)              |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Actiunile detinute la entitatile        | 18|            |            |

|   | asociate si la entitatile controlate in    |   |            |            |

|   | comun (ct. 262 + 263 – 2962)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Imprumuturi acordate entitatilor        | 19|            |            |

|   | asociate si entitatilor controlate in comun|   |            |            |

|   | (ct. 2673 + 2674 – 2965)                   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Alte titluri imobilizate (ct. 265 + 266 | 20|            |            |

|   | – 2963)                                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Alte imprumuturi (ct. 2675* + 2676* +   | 21|            |            |

|   | 2677 + 2678* + 2679* – 2966* – 2968*)      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 16 la 21)                       | 22|            |            |

|   |____________________________________________|___|____________|____________|

|   | ACTIVE IMOBILIZATE – TOTAL (rd. 06 + 14 +  | 23|            |            |

|   | 15 + 22)                                   |   |            |            |

|___|____________________________________________|___|____________|____________|

| B.| ACTIVE CIRCULANTE                          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | I. STOCURI                                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Materii prime si materiale consumabile  | 24|            |            |

|   | (ct. 301 + 302 + 303 +/- 308 + 321 + 322 + |   |            |            |

|   | 323 + 328 + 351 + 358 + 381 +/- 388 – 391 -|   |            |            |

|   | 392 – 3951 – 3958 – 398)                   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Active imobilizate detinute in vederea  | 25|            |            |

|   | vanzarii (ct. 311)                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Productia in curs de executie (ct. 331 +| 26|            |            |

|   | 341 +/- 348* – 393 – 3941 – 3952)          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Produse finite si marfuri (ct. 327 + 345| 27|            |            |

|   | + 346 + 347 +/- 348* + 354 + 357 + 371 +/- |   |            |            |

|   | 378 – 3945 – 3946 – 3953 – 3954 – 3957 –   |   |            |            |

|   | 397 – 4428)                                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 24 la 27)                       | 28|            |            |

|   |____________________________________________|___|____________|____________|

|   | II. CREANTE                                |   |            |            |

|   | (Sumele care urmeaza sa fie incasate dupa o|   |            |            |

|   | perioada mai mare de un an trebuie         |   |            |            |

|   | prezentate separat pentru fiecare element) |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Creante comerciale*1) (ct. 2675* + 2676*| 29|            |            |

|   | + 2678* + 2679* – 2966* – 2968* + 411 + 413|   |            |            |

|   | + 418 – 491)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Avansuri platite (ct. 409)              | 30|            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Sume de incasat de la entitatile din    | 31|            |            |

|   | grup (ct. 451** – 495*)                    |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Sume de incasat de la entitatile        | 32|            |            |

|   | asociate si entitatile controlate in comun |   |            |            |

|   | (ct. 453 – 495*)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Creante rezultate din operatiunile cu   | 33|            |            |

|   | instrumente derivate (ct. 465)             |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Alte creante (ct. 425 + 4282 + 431** +  | 34|            |            |

|   | 437** + 4382 + 441** + 4424 + 4428** +     |   |            |            |

|   | 444** + 445 + 446** + 447** + 4482 + 4582 +|   |            |            |

|   | 461 + 473** – 496 + 5187)                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Capital subscris si nevarsat (ct. 456 – | 35|            |            |

|   | 495*)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 29 la 35)                       | 36|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. INVESTITII PE TERMEN SCURT            | 37|            |            |

|   | (ct. 505 + 506 + 507 + 508 – 595 – 596 –   |   |            |            |

|   | 598 + 5113 + 5114)                         |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | IV. CASA SI CONTURI LA BANCI               | 38|            |            |

|   | (ct. 5112 + 512 + 531 + 532 + 541 + 542)   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | ACTIVE CIRCULANTE – TOTAL (rd. 28 + 36 + 37| 39|            |            |

|   | + 38)                                      |   |            |            |

|___|____________________________________________|___|____________|____________|

| C.| CHELTUIELI IN AVANS (ct. 471)              | 40|            |            |

|___|____________________________________________|___|____________|____________|

| D.| DATORII: SUMELE CARE TREBUIE PLATITE INTR-O|   |            |            |

|   | PERIOADA DE PANA LA UN AN                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Imprumuturi din emisiunea de            | 41|            |            |

|   | obligatiuni, prezentandu-se separat        |   |            |            |

|   | imprumuturile din emisiunea de obligatiuni |   |            |            |

|   | convertibile (ct. 161 + 1681 – 169)        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Sume datorate institutiilor de credit   | 42|            |            |

|   | (ct. 1621 + 1622 + 1624 + 1625 + 1627 +    |   |            |            |

|   | 1682 + 5191 + 5192 + 5198)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Avansuri incasate in contul comenzilor  | 43|            |            |

|   | (ct. 419)                                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Datorii comerciale – furnizori (ct. 401 | 44|            |            |

|   | + 404 + 408)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Efecte de comert de platit (ct. 403 +   | 45|            |            |

|   | 405)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Datorii din operatiuni de leasing       | 46|            |            |

|   | financiar (ct. 406)                        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Sume datorate entitatilor din grup (ct. | 47|            |            |

|   | 1661 + 1685 + 2691 + 451***)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 8. Sume datorate entitatilor asociate si   | 48|            |            |

|   | entitatilor controlate in comun (ct. 1663 +|   |            |            |

|   | 1686 + 2692 + 453***)                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 9. Datorii rezultate din operatiunile cu   | 49|            |            |

|   | instrumente derivate (ct. 465)             |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 10. Alte datorii, inclusiv datoriile       | 50|            |            |

|   | fiscale si datoriile privind asigurarile   |   |            |            |

|   | sociale (ct. 1623 + 1626 + 167 + 1687 +    |   |            |            |

|   | 2693 + 421 + 422 + 423 + 424 + 426 + 427 + |   |            |            |

|   | 4281 + 431*** + 437*** + 4381 + 441*** +   |   |            |            |

|   | 4423 + 4428*** + 444*** + 446*** + 447*** +|   |            |            |

|   | 4481 + 455 + 456*** + 457 + 4581 + 462 +   |   |            |            |

|   | 473*** + 509 + 5186 + 5193 + 5194 + 5195 + |   |            |            |

|   | 5196 + 5197)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 41 la 50)                       | 51|            |            |

|___|____________________________________________|___|____________|____________|

| E.| ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE| 52|            |            |

|   | (rd. 39 + 40 – 51 -70)                     |   |            |            |

|___|____________________________________________|___|____________|____________|

| F.| TOTAL ACTIVE MINUS DATORII CURENTE (rd. 23 | 53|            |            |

|   | + 52)                                      |   |            |            |

|___|____________________________________________|___|____________|____________|

| G.| DATORII: SUMELE CARE TREBUIE PLATITE INTR-O|   |            |            |

|   | PERIOADA MAI MARE DE UN AN                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Imprumuturi din emisiunea de            | 54|            |            |

|   | obligatiuni, prezentandu-se separat        |   |            |            |

|   | imprumuturile din emisiunea de obligatiuni |   |            |            |

|   | convertibile (ct. 161 + 1681 – 169)        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Sume datorate institutiilor de credit   | 55|            |            |

|   | (ct. 1621 + 1622 + 1624 + 1625 + 1627 +    |   |            |            |

|   | 1682 + 5191 + 5192 + 5198)                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Avansuri incasate in contul comenzilor  | 56|            |            |

|   | (ct. 419)                                  |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Datorii comerciale – furnizori (ct. 401 | 57|            |            |

|   | + 404 + 408)                               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 5. Efecte de comert de platit (ct. 403 +   | 58|            |            |

|   | 405)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 6. Datorii din operatiuni de leasing       | 59|            |            |

|   | financiar (ct. 406)                        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 7. Sume datorate entitatilor din grup (ct. | 60|            |            |

|   | 1661 + 1685 + 2691 + 451***)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 8. Sume datorate entitatilor asociate si   | 61|            |            |

|   | entitatilor controlate in comun (ct. 1663 +|   |            |            |

|   | 1686 + 2692 + 453***)                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 9. Datorii rezultate din operatiunile cu   | 62|            |            |

|   | instrumente derivate (ct. 465)             |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 10. Alte datorii, inclusiv datoriile       | 63|            |            |

|   | fiscale si datoriile privind asigurarile   |   |            |            |

|   | sociale (ct. 1623 + 1626 + 167 + 1687 +    |   |            |            |

|   | 2693 + 421 + 422 + 423 + 424 + 426 + 427 + |   |            |            |

|   | 4281 + 431*** + 437*** + 4381 + 441*** +   |   |            |            |

|   | 4423 + 4428*** + 444*** + 446*** + 447*** +|   |            |            |

|   | 4481 + 455 + 456*** + 4581 + 462 + 473*** +|   |            |            |

|   | 509 + 5186 + 5193 + 5194 + 5195 + 5196 +   |   |            |            |

|   | 5197)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 54 la 63)                       | 64|            |            |

|___|____________________________________________|___|____________|____________|

| H.| PROVIZIOANE                                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Provizioane pentru beneficiile          | 65|            |            |

|   | angajatilor (ct. 1517)                     |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Alte provizioane (ct. 1511 + 1512 + 1513| 66|            |            |

|   | + 1514 + 1518)                             |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 65 + 66)                        | 67|            |            |

|___|____________________________________________|___|____________|____________|

| I.| VENITURI IN AVANS                          |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Subventii pentru investitii (ct. 475)   | 68|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Venituri inregistrate in avans (ct. 472)| 69|            |            |

|   | – total (rd. 70 + 71), din care:           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Sume de reluat intr-o perioada de pana la  | 70|            |            |

|   | un an (ct. 472*)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Sume de reluat intr-o perioada mai mare de | 71|            |            |

|   | un an (ct. 472*)                           |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Venituri in avans aferente activelor    | 72|            |            |

|   | primite prin transfer de la clienti (ct.   |   |            |            |

|   | 478)                                       |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 68 + 69 + 72)                   | 73|            |            |

|___|____________________________________________|___|____________|____________|

| J.| CAPITAL SI REZERVE                         |   |            |            |

|___|____________________________________________|___|____________|____________|

|   | I. CAPITAL                                 |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Capital subscris varsat (ct. 1012)      | 74|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Capital subscris nevarsat (ct. 1011)    | 75|            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Capital subscris reprezentand datorii   | 76|            |            |

|   | financiare*2) (ct. 1027)                   |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 4. Ajustari ale capitalului      | SOLD C  | 77|            |            |

|   | social (ct. 1028)                |_________|___|____________|____________|

|   |                                  | SOLD D  | 78|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | 5. Alte elemente de capitaluri   | SOLD C  | 79|            |            |

|   | proprii (ct. 103)                |_________|___|____________|____________|

|   |                                  | SOLD D  | 80|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | TOTAL (rd. 74 + 75 + 76 + 77 – 78 + 79 –   | 81|            |            |

|   | 80)                                        |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | II. PRIME DE CAPITAL (ct. 104)             | 82|            |            |

|   |____________________________________________|___|____________|____________|

|   | III. REZERVE DIN REEVALUARE (ct. 105)      | 83|            |            |

|   |____________________________________________|___|____________|____________|

|   | IV. REZERVE                                |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 1. Rezerve legale (ct. 1061)               | 84|            |            |

|   |____________________________________________|___|____________|____________|

|   | 2. Rezerve statutare sau contractuale (ct. | 85|            |            |

|   | 1063)                                      |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | 3. Alte rezerve (ct. 1068)                 | 86|            |            |

|   |____________________________________________|___|____________|____________|

|   | TOTAL (rd. 84 la 86)                       | 87|            |            |

|   |____________________________________________|___|____________|____________|

|   | Diferente de curs valutar din    | SOLD C  | 88|            |            |

|   | conversia situatiilor financiare |_________|___|____________|____________|

|   | anuale individuale intr-o moneda | SOLD D  | 89|            |            |

|   | de prezentare diferita de moneda |         |   |            |            |

|   | functionala (ct. 1072)           |         |   |            |            |

|   |__________________________________|_________|___|____________|____________|

|   | Actiuni proprii (ct. 109)                  | 90|            |            |

|   |____________________________________________|___|____________|____________|

|   | Castiguri legate de instrumentele de       | 91|            |            |

|   | capitaluri proprii (ct. 141)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Pierderi legate de instrumentele de        | 92|            |            |

|   | capitaluri proprii (ct. 149)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | V. REZULTAT REPORTAT, CU EXCEPTIA| SOLD C  | 93|            |            |

|   | REZULTATULUI REPORTAT PROVENIT   |_________|___|____________|____________|

|   | DIN ADOPTAREA PENTRU PRIMA DATA A| SOLD D  | 94|            |            |

|   | IAS 29 (ct. 117)                 |         |   |            |            |

|   |__________________________________|_________|___|____________|____________|

|   | VI. REZULTAT REPORTAT PROVENIT   | SOLD C  | 95|            |            |

|   | DIN ADOPTAREA PENTRU PRIMA DATA A|_________|___|____________|____________|

|   | IAS 29 (ct. 118)                 | SOLD D  | 96|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | VII. PROFITUL SAU PIERDEREA LA   | SOLD C  | 97|            |            |

|   | SFARSITUL PERIOADEI DE RAPORTARE |_________|___|____________|____________|

|   | (ct. 121)                        | SOLD D  | 98|            |            |

|   |__________________________________|_________|___|____________|____________|

|   | Repartizarea profitului (ct. 129)          | 99|            |            |

|   |____________________________________________|___|____________|____________|

|   | CAPITALURI PROPRII – TOTAL (rd. 81 + 82 +  |100|            |            |

|   | 83 + 87 + 88 – 89 – 90 + 91 – 92 + 93 –    |   |            |            |

|   | 94 + 95 – 96 + 97 – 98 – 99)               |   |            |            |

|   |____________________________________________|___|____________|____________|

|   | Patrimoniul public (ct. 1026)              |101|            |            |

|   |____________________________________________|___|____________|____________|

|   | CAPITALURI – TOTAL (rd. 100 + 101)         |102|            |            |

|___|____________________________________________|___|____________|____________|

*1) Sumele inscrise la acest rand si preluate din conturile 2675 la 2679 reprezinta creantele aferente contractelor de leasing financiar si altor contracte asimilate, precum si alte creante imobilizate, scadente intr-o perioada mai mica de 12 luni.

*2) In acest cont se evidentiaza actiunile care, din punct de vedere al IAS 32, reprezinta datorii financiare.

* Conturi de repartizat dupa natura elementelor respective.

** Solduri debitoare ale conturilor respective.

*** Solduri creditoare ale conturilor respective.

 

Administrator,                        Intocmit,

Numele si prenumele ………..     Numele si prenumele ……………

Semnatura …………………     Calitatea …………………….

Stampila unitatii                   Semnatura …………………….

Nr. de inregistrare in organismul

profesional

 

4.3. Structura formularului “Situatia veniturilor si cheltuielilor” (cod 20), prevazut la pct. 2.1 lit. b), este urmatoarea:

 

SITUATIA VENITURILOR SI CHELTUIELILOR

la data de 31 decembrie ……..

 

________

| cod 20 |                                                             – lei –

|________|_____________________________________________________________________

|                Denumirea indicatorilor            |Nr.| Perioada de raportare|

|                                                   |rd.|______________________|

|                                                   |   |An precedent|An curent|

|___________________________________________________|___|____________|_________|

|                        A                          | B |      1     |    2    |

|___________________________________________________|___|____________|_________|

|  1.| Cifra de afaceri neta (rd. 02 + 03 – 04 + 05)| 01|            |         |

|    |______________________________________________|___|____________|_________|

|    | Productia vanduta (ct. 701 + 702 + 703 + 704 | 02|            |         |

|    | + 705 + 706 + 708)                           |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Venituri din vanzarea marfurilor (ct. 707)   | 03|            |         |

|    |______________________________________________|___|____________|_________|

|    | Reduceri comerciale acordate (ct. 709)       | 04|            |         |

|    |______________________________________________|___|____________|_________|

|    | Venituri din subventii de exploatare aferente| 05|            |         |

|    | cifrei de afaceri (ct. 7411)                 |   |            |         |

|____|______________________________________________|___|____________|_________|

|  2.| Venituri aferente costurilor       | Sold C  | 06|            |         |

|    | stocurilor de produse (ct. 711)    |_________|___|____________|_________|

|    |                                    | Sold D  | 07|            |         |

|____|____________________________________|_________|___|____________|_________|

|  3.| Venituri din productia de imobilizari si     | 08|            |         |

|    | investitii imobiliare (rd. 09 + 10)          |   |            |         |

|____|______________________________________________|___|____________|_________|

|  4.| Venituri din productia de imobilizari        | 09|            |         |

|    | necorporale si corporale (ct. 721 + 722)     |   |            |         |

|____|______________________________________________|___|____________|_________|

|  5.| Venituri din productia de investitii         | 10|            |         |

|    | imobiliare (ct. 725)                         |   |            |         |

|____|______________________________________________|___|____________|_________|

|  6.| Venituri din activele imobilizate (sau       | 11|            |         |

|    | grupurile destinate cedarii) detinute in     |   |            |         |

|    | vederea vanzarii (ct. 753)                   |   |            |         |

|____|______________________________________________|___|____________|_________|

|  7.| Venituri din reevaluarea imobilizarilor      | 12|            |         |

|    | necorporale si corporale (ct. 755)           |   |            |         |

|____|______________________________________________|___|____________|_________|

|  8.| Venituri din investitii imobiliare (ct. 756) | 13|            |         |

|____|______________________________________________|___|____________|_________|

|  9.| Venituri din active biologice si produse     | 14|            |         |

|    | agricole (ct. 757)                           |   |            |         |

|____|______________________________________________|___|____________|_________|

| 10.| Venituri din subventii de exploatare in caz  | 15|            |         |

|    | de calamitati si alte evenimente similare    |   |            |         |

|    | (ct. 7417)                                   |   |            |         |

|____|______________________________________________|___|____________|_________|

| 11.| Alte venituri din exploatare (ct. 758 + 7419)| 16|            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI DIN EXPLOATARE – TOTAL (rd. 01 + 06 – 07 | 17|            |         |

| + 08 + 11 + 12 + 13 + 14 + 15 + 16)               |   |            |         |

|___________________________________________________|___|____________|_________|

| 12.| a) Cheltuieli cu materiile prime si          | 18|            |         |

|    | materialele consumabile (ct. 601 + 602 –     |   |            |         |

|    | 7412)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Alte cheltuieli materiale (ct. 603 + 604 +   | 19|            |         |

|    | 608)                                         |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Alte cheltuieli externe (cu energie si    | 20|            |         |

|    | apa) (ct. 605 – 7413)                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | c) Cheltuieli privind marfurile (ct. 607)    | 21|            |         |

|    |______________________________________________|___|____________|_________|

|    | Reduceri comerciale primite (ct. 609)        | 22|            |         |

|____|______________________________________________|___|____________|_________|

| 13.| Cheltuieli cu personalul (rd. 24 + 25), din  | 23|            |         |

|    | care:                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | a) Salarii si indemnizatii*1) (ct. 641 + 642 | 24|            |         |

|    | + 643 + 644 – 7414)                          |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Cheltuieli cu asigurarile si protectia    | 25|            |         |

|    | sociala (ct. 645 – 7415)                     |   |            |         |

|____|______________________________________________|___|____________|_________|

| 14.| a) Ajustari de valoare privind imobilizarile | 26|            |         |

|    | necorporale, corporale, investitiile         |   |            |         |

|    | imobiliare si activele biologice evaluate la |   |            |         |

|    | cost (rd. 27 – 28)                           |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | a.1) Cheltuieli (ct. 6811 + 6813 + 6816 +    | 27|            |         |

|    | 6817)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | a.2) Venituri (ct. 7813 + 7816)              | 28|            |         |

|    |______________________________________________|___|____________|_________|

|    | b) Ajustari de valoare privind activele      | 29|            |         |

|    | circulante (rd. 30 – 31)                     |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | b.1) Cheltuieli (ct. 654 + 6814)             | 30|            |         |

|    |______________________________________________|___|____________|_________|

|    | b.2) Venituri (ct. 754 + 7814)               | 31|            |         |

|____|______________________________________________|___|____________|_________|

| 15.| Alte cheltuieli de exploatare (rd. 33 la 41) | 32|            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.1. Cheltuieli privind prestatiile externe | 33|            |         |

|    | (ct. 611 + 612 + 613 + 614 + 621 + 622 + 623 |   |            |         |

|    | + 624 + 625 + 626 + 627 + 628 – 7416)        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.2. Cheltuieli cu alte impozite, taxe si   | 34|            |         |

|    | varsaminte asimilate (ct. 635)               |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.3. Cheltuieli cu protectia mediului       | 35|            |         |

|    | inconjurator (ct. 652)                       |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.4. Cheltuieli legate de activele          | 36|            |         |

|    | imobilizate (sau grupurile destinate cedarii)|   |            |         |

|    | detinute in vederea vanzarii (ct. 653)       |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.5. Cheltuieli din reevaluarea             | 37|            |         |

|    | imobilizarilor necorporale si corporale (ct. |   |            |         |

|    | 655)                                         |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.6. Cheltuieli privind investitiile        | 38|            |         |

|    | imobiliare (ct. 656)                         |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.7. Cheltuieli privind activele biologice  | 39|            |         |

|    | si produsele agricole (ct. 657)              |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.8. Cheltuieli privind calamitatile si alte| 40|            |         |

|    | evenimente similare (ct. 6587)               |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | 15.9. Alte cheltuieli (ct. 6581 + 6582 + 6583| 41|            |         |

|    | + 6585 + 6588)                               |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | Ajustari privind provizioanele (rd. 43 – 44) | 42|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Cheltuieli (ct. 6812)                      | 43|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Venituri (ct. 7812)                        | 44|            |         |

|____|______________________________________________|___|____________|_________|

| CHELTUIELI DE EXPLOATARE – TOTAL (rd. 18 la 21 –  | 45|            |         |

| 22 + 23 + 26 + 29 + 32 + 42)                      |   |            |         |

|___________________________________________________|___|____________|_________|

| PROFITUL SAU PIERDEREA DIN EXPLOATARE:            |   |            |         |

|___________________________________________________|   |            |         |

|    | – Profit (rd. 17 – 45)                       | 46|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 45 – 17)                     | 47|            |         |

|____|______________________________________________|___|____________|_________|

| 16.| Venituri din actiuni detinute la filiale (ct.| 48|            |         |

|    | 7611)                                        |   |            |         |

|____|______________________________________________|___|____________|_________|

| 17.| Venituri din actiuni detinute la entitati    | 49|            |         |

|    | asociate si entitati controlate in comun (ct.|   |            |         |

|    | 7613)                                        |   |            |         |

|____|______________________________________________|___|____________|_________|

| 18.| Venituri din operatiuni cu titluri si alte   | 50|            |         |

|    | instrumente financiare (ct. 762)             |   |            |         |

|____|______________________________________________|___|____________|_________|

| 19.| Venituri din operatiuni cu instrumente       | 51|            |         |

|    | derivate (ct. 763)                           |   |            |         |

|____|______________________________________________|___|____________|_________|

| 20.| Venituri din diferente de curs valutar (ct.  | 52|            |         |

|    | 765)                                         |   |            |         |

|____|______________________________________________|___|____________|_________|

| 21.| Venituri din dobanzi (ct. 766*)              | 53|            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care, veniturile obtinute de la        | 54|            |         |

|    | entitatile din grup                          |   |            |         |

|____|______________________________________________|___|____________|_________|

| 22.| Alte venituri financiare (ct. 7615 + 764 +   | 55|            |         |

|    | 767 + 768)                                   |   |            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI FINANCIARE – TOTAL (rd. 48 + 49 + 50 + 51| 56|            |         |

| + 52 + 53 + 55)                                   |   |            |         |

|___________________________________________________|___|____________|_________|

| 23.| Ajustari de valoare privind imobilizarile    | 57|            |         |

|    | financiare si investitiile financiare        |   |            |         |

|    | detinute ca active circulante (rd. 58 – 59)  |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – Cheltuieli (ct. 686)                       | 58|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Venituri (ct. 786)                         | 59|            |         |

|____|______________________________________________|___|____________|_________|

| 24.| Cheltuieli privind operatiunile cu titluri si| 60|            |         |

|    | alte instrumente financiare (ct. 661)        |   |            |         |

|____|______________________________________________|___|____________|_________|

| 25.| Cheltuieli privind operatiunile cu           | 61|            |         |

|    | instrumente derivate (ct. 662)               |   |            |         |

|____|______________________________________________|___|____________|_________|

| 26.| Cheltuieli privind dobanzile (ct. 666* –     | 62|            |         |

|    | 7418)                                        |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – din care, cheltuielile in relatia cu       | 63|            |         |

|    | entitatile din grup                          |   |            |         |

|____|______________________________________________|___|____________|_________|

|    | 27. Alte cheltuieli financiare (ct. 663 + 664| 64|            |         |

|    | + 665 + 667 + 668)                           |   |            |         |

|____|______________________________________________|___|____________|_________|

| CHELTUIELI FINANCIARE – TOTAL (rd. 57 + 60 + 61 + | 65|            |         |

| 62 + 64)                                          |   |            |         |

|___________________________________________________|___|____________|_________|

| PROFITUL SAU PIERDEREA FINANCIAR(A):              | 66|            |         |

|___________________________________________________|___|____________|_________|

|    | – Profit (rd. 56 – 65)                       |   |            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 65 – 56)                     | 67|            |         |

|____|______________________________________________|___|____________|_________|

| VENITURI TOTALE (rd. 17 + 56)                     | 68|            |         |

|___________________________________________________|___|____________|_________|

| CHELTUIELI TOTALE (rd. 45 + 65)                   | 69|            |         |

|___________________________________________________|___|____________|_________|

| 28.| PROFITUL SAU PIERDEREA BRUT(A):              |   |            |         |

|____|______________________________________________|   |            |         |

|    | – Profit (rd. 68 – 69)                       | 70|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere (rd. 69 – 68)                     | 71|            |         |

|____|______________________________________________|___|____________|_________|

| 29.| Impozitul pe profit curent (ct. 691)         | 72|            |         |

|____|______________________________________________|___|____________|_________|

| 30.| Impozitul pe profit amanat (ct. 692)         | 73|            |         |

|____|______________________________________________|___|____________|_________|

| 31.| Venituri din impozitul pe profit amanat      | 74|            |         |

|    | (ct. 792)                                    |   |            |         |

|____|______________________________________________|___|____________|_________|

| 32.| Alte impozite neprezentate la elementele     | 75|            |         |

|    | de mai sus (ct. 698)                         |   |            |         |

|____|______________________________________________|___|____________|_________|

| 33.| PROFITUL SAU PIERDEREA NET(A) A PERIOADEI    |   |            |         |

|    | DE RAPORTARE:                                |   |            |         |

|____|______________________________________________|   |            |         |

|    | – Profit (rd. 70 – 72 – 73 + 74 – 75)        | 76|            |         |

|    |______________________________________________|___|____________|_________|

|    | – Pierdere                                   | 77|            |         |

|    | (rd. 71 + 72 + 73 – 74 + 75);                |   |            |         |

|    | (rd. 72 + 73 + 75 – 70 – 74)                 |   |            |         |

|____|______________________________________________|___|____________|_________|

*1) La acest rand se cuprind si drepturile colaboratorilor, stabilite potrivit legislatiei muncii, care se preiau din rulajul debitor al contului 621 “Cheltuieli cu colaboratorii”, analitic “Colaboratori persoane fizice”.

* Conturi de repartizat dupa natura elementelor respective.

 

Administrator,                        Intocmit

Numele si prenumele ………..     Numele si prenumele ……………

Semnatura …………………     Calitatea …………………….

Stampila unitatii                   Semnatura …………………….

Nr. de inregistrare in organismul

profesional …………………..

 

Structura formularelor “Date informative” (cod 30) si “Situatia activelor imobilizate” (cod 40) si modul de completare a acestora

 

4.4. (1) In formularul “Date informative” (cod 30), la randurile 01, 02 si 03 coloana 1, entitatile care au in subordine subunitati vor inscrie cifra 1, indiferent de numarul acestora.

(2) Randul 03 coloana 1 din formularul “Date informative” se completeaza numai de entitatile care in exercitiul financiar curent nu au inregistrat nici profit, nici pierdere (rezultat financiar zero).

4.5. La randurile privind platile restante din formularul “Date informative” (cod 30) se inscriu sumele care la data de 31 decembrie au depasit termenele de plata prevazute in contracte sau acte normative.

4.6. La randul 58 din formularul “Date informative” (cod 30) se va cuprinde contravaloarea tichetelor de masa acordate salariatilor in baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de masa, cu modificarile si completarile ulterioare.

4.7. In formularul “Situatia activelor imobilizate” (cod 40), informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz. In cadrul acestui formular, la “Situatia ajustarilor pentru depreciere” se inscriu informatiile din contabilitate reprezentand ajustarile pentru depreciere sau pierdere de valoare aferente imobilizarilor si activelor biologice.

4.8. Structura formularului “Date informative” (cod 30), prevazut la pct. 2.1 lit. c), este urmatoarea:

 

DATE INFORMATIVE

la data de 31 decembrie ………

________

| cod 30 |                                                             – lei –

|________|_____________________________________________________________________

| I. Date privind rezultatul inregistrat    |Nr.|  Nr. unitati  |     Sume     |

|                                           |rd.|               |              |

|___________________________________________|___|_______________|______________|

|                        A                  | B |        1      |       2      |

|___________________________________________|___|_______________|______________|

| Unitati care au inregistrat profit        | 01|               |              |

|___________________________________________|___|_______________|______________|

| Unitati care au inregistrat pierdere      | 02|               |              |

|___________________________________________|___|_______________|______________|

| Unitati care nu au inregistrat nici       | 03|               |              |

| profit, nici pierdere                     |   |               |              |

|___________________________________________|___|_______________|______________|

| II. Date privind platile restante         |Nr.|Total |      Din care:        |

|                                           |rd.|(col. |_______________________|

|                                           |   |2 + 3)|Pentru     |Pentru     |

|                                           |   |      |activitatea|activitatea|

|                                           |   |      |curenta    |de         |

|                                           |   |      |           |investitii |

|___________________________________________|___|______|___________|___________|

|                     A                     | B |   1  |      2    |     3     |

|___________________________________________|___|______|___________|___________|

| Plati restante – total (rd. 05 + 09 + 15  | 04|      |           |           |

| la 19 + 23), din care:                    |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Furnizori restanti – total (rd. 06 la 08),| 05|      |           |           |

| din care:                                 |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 30 de zile                        | 06|      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 90 de zile                        | 07|      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 1 an                              | 08|      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de bugetul        | 09|      |           |           |

| asigurarilor sociale – total (rd. 10 la   |   |      |           |           |

| 14), din care:                            |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru asigurari sociale de | 10|      |           |           |

| stat datorate de angajatori, salariati si |   |      |           |           |

| alte persoane asimilate                   |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru fondul asigurarilor  | 11|      |           |           |

| sociale de sanatate                       |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributia pentru pensia suplimentara  | 12|      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru bugetul asigurarilor | 13|      |           |           |

| pentru somaj                              |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – alte datorii sociale                    | 14|      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de bugetele       | 15|      |           |           |

| fondurilor speciale si alte fonduri       |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de alti creditori | 16|      |           |           |

|___________________________________________|___|______|___________|___________|

| Impozite si taxe neplatite la termenul    | 17|      |           |           |

| stabilit la bugetul de stat               |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Impozite si taxe neplatite la termenul    | 18|      |           |           |

| stabilit la bugetele locale               |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Credite bancare nerambursate la scadenta -| 19|      |           |           |

| total (rd. 20 la 22), din care:           |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 30 de zile                | 20|      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 90 de zile                | 21|      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 1 an                      | 22|      |           |           |

|___________________________________________|___|______|___________|___________|

| Dobanzi restante                          | 23|      |           |           |

|___________________________________________|___|______|___________|___________|

| III. Numar mediu de salariati             |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                   A                       | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Numar mediu de salariati                  | 24|               |              |

|___________________________________________|___|_______________|______________|

| Numarul efectiv de salariati existenti la | 25|               |              |

| sfarsitul perioadei, respectiv la data de |   |               |              |

| 31 decembrie                              |   |               |              |

|___________________________________________|___|_______________|______________|

| IV. Dobanzi, dividende si redevente       |Nr.|            Sume              |

| platite in cursul perioadei de raportare. |rd.|                              |

| Subventii incasate si creante restante    |   |                              |

|___________________________________________|___|______________________________|

|                    A                      | B |               1              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 26|                              |

| persoanele fizice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 27|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 28|                              |

| persoanele fizice nerezidente din statele |   |                              |

| membre ale Uniunii Europene, din care:    |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 29|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 30|                              |

| persoane juridice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 31|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 32|                              |

| persoane juridice asociate*) nerezidente  |   |                              |

| din statele membre ale Uniunii Europene,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 33|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dividende platite catre| 34|                              |

| persoane nerezidente, din care:           |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 35|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dividende platite catre| 36|                              |

| persoane juridice nerezidente, potrivit   |   |                              |

| prevederilor art. 117 lit. h) din Legea   |   |                              |

| nr. 571/2003 privind Codul fiscal, cu     |   |                              |

| modificarile si completarile ulterioare,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 37|                              |

|___________________________________________|___|______________________________|

| Venituri brute din redevente platite catre| 38|                              |

| persoane juridice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 39|                              |

|___________________________________________|___|______________________________|

| Venituri brute din redevente platite catre| 40|                              |

| persoane juridice asociate*) nerezidente  |   |                              |

| din statele membre ale Uniunii Europene,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 41|                              |

|___________________________________________|___|______________________________|

| Redevente platite in cursul perioadei de  | 42|                              |

| raportare pentru bunurile din domeniul    |   |                              |

| public, primite in concesiune, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – redevente pentru bunurile din domeniul  | 43|                              |

| public platite la bugetul de stat         |   |                              |

|___________________________________________|___|______________________________|

| Redeventa miniera platita la bugetul de   | 44|                              |

| stat                                      |   |                              |

|___________________________________________|___|______________________________|

| Redeventa petroliera platita la bugetul de| 45|                              |

| stat                                      |   |                              |

|___________________________________________|___|______________________________|

| Chirii platite in cursul perioadei de     | 46|                              |

| raportare pentru terenuri*1)              |   |                              |

|___________________________________________|___|______________________________|

| Venituri brute din servicii platite catre | 47|                              |

| persoane nerezidente, din care:           |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 48|                              |

|___________________________________________|___|______________________________|

| Venituri brute din servicii platite catre | 49|                              |

| persoane nerezidente din statele membre   |   |                              |

| ale Uniunii Europene, din care:           |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 50|                              |

|___________________________________________|___|______________________________|

| Subventii incasate in cursul perioadei de | 51|                              |

| raportare, din care:                      |   |                              |

|___________________________________________|___|______________________________|

| – subventii incasate in cursul perioadei  | 52|                              |

| de raportare aferente activelor           |   |                              |

|___________________________________________|___|______________________________|

| – subventii aferente veniturilor, din     | 53|                              |

| care:                                     |   |                              |

|___________________________________________|___|______________________________|

| – subventii pentru stimularea ocuparii    | 54|                              |

| fortei de munca**)                        |   |                              |

|___________________________________________|___|______________________________|

| Creante restante, care nu au fost incasate| 55|                              |

| la termenele prevazute in contractele     |   |                              |

| comerciale si/sau in actele normative in  |   |                              |

| vigoare, din care:                        |   |                              |

|___________________________________________|___|______________________________|

| – creante restante de la entitati din     | 56|                              |

| sectorul majoritar sau integral de stat   |   |                              |

|___________________________________________|___|______________________________|

| – creante restante de la entitati din     | 57|                              |

| sectorul privat                           |   |                              |

|___________________________________________|___|______________________________|

| V. Tichete de masa                        |Nr.|           Sume               |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                    A                      | B |              1               |

|___________________________________________|___|______________________________|

| Contravaloarea tichetelor de masa acordate| 58|                              |

| salariatilor                              |   |                              |

|___________________________________________|___|______________________________|

| VI. Cheltuieli efectuate pentru           |Nr.| 31 decembrie  | 31 decembrie |

| activitatea de cercetare-dezvoltare***)   |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                    A                      | B |       1       |      2       |

|___________________________________________|___|_______________|______________|

| Cheltuieli de cercetare-dezvoltare, din   | 59|               |              |

| care:                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – din fonduri publice                     | 60|               |              |

|___________________________________________|___|_______________|______________|

| – din fonduri private                     | 61|               |              |

|___________________________________________|___|_______________|______________|

| VII. Cheltuieli de inovare****)           |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                    A                      | B |       1       |      2       |

|___________________________________________|___|_______________|______________|

| Cheltuieli de inovare – total (rd. 63 la  | 62|               |              |

| 65), din care:                            |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare finalizate in     | 63|               |              |

| cursul perioadei                          |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare in curs de        | 64|               |              |

| finalizare in cursul perioadei            |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare abandonate in     | 65|               |              |

| cursul perioadei                          |   |               |              |

|___________________________________________|___|_______________|______________|

| VIII. Alte informatii                     |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                    A                      | B |       1       |      2       |

|___________________________________________|___|_______________|______________|

| Avansuri acordate pentru imobilizari      | 66|               |              |

| necorporale (ct. 4094)                    |   |               |              |

|___________________________________________|___|_______________|______________|

| Avansuri acordate pentru imobilizari      | 67|               |              |

| corporale (ct. 4093)                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Imobilizari financiare, in sume brute (rd.| 68|               |              |

| 69 + 77), din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Actiuni detinute la entitatile afiliate,  | 69|               |              |

| interese de participare, alte titluri     |   |               |              |

| imobilizate si obligatiuni, in sume brute |   |               |              |

| (rd. 70 la 76), din care:                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate emise de rezidenti       | 70|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate emise de rezidenti     | 71|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale emise de rezidenti        | 72|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de rezidenti          | 73|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de organismele de         | 74|               |              |

| plasament colectiv emise de rezidenti     |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni si parti sociale emise de       | 75|               |              |

| nerezidenti                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de nerezidenti        | 76|               |              |

|___________________________________________|___|_______________|______________|

| Creante imobilizate, in sume brute (rd. 78| 77|               |              |

| + 79), din care:                          |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante imobilizate in lei si exprimate | 78|               |              |

| in lei, a caror decontare se face in      |   |               |              |

| functie de cursul unei valute (din ct.    |   |               |              |

| 267)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante imobilizate in valuta (din ct.  | 79|               |              |

| 267)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante comerciale, avansuri acordate     | 80|               |              |

| furnizorilor si alte conturi asimilate, in|   |               |              |

| sume brute (ct. 4092 + 411 + 413 + 418),  |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante comerciale externe, avansuri    | 81|               |              |

| acordate furnizorilor externi si alte     |   |               |              |

| conturi asimilate, in sume brute (din ct. |   |               |              |

| 4092 + din ct. 411 + din ct. 413 + din ct.|   |               |              |

| 418)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante comerciale neincasate la termenul | 82|               |              |

| stabilit (din ct. 4092 + din ct. 411 + din|   |               |              |

| ct. 413)                                  |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu personalul si      | 83|               |              |

| conturi asimilate (ct. 425 + 4282)        |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu bugetul            | 84|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| (ct. 431 + 437 + 4382 + 441 + 4424 + 4428 |   |               |              |

| + 444 + 445 + 446 + 447 + 4482), (rd. 85  |   |               |              |

| la 89), din care:                         |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante in legatura cu bugetul          | 85|               |              |

| asigurarilor sociale (ct. 431 + 437 +     |   |               |              |

| 4382)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante fiscale in legatura cu bugetul  | 86|               |              |

| statului (ct. 441 + 4424 + 4428 + 444 +   |   |               |              |

| 446)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – subventii de incasat (ct. 445)          | 87|               |              |

|___________________________________________|___|_______________|______________|

| – fonduri speciale – taxe si varsaminte   | 88|               |              |

| asimilate (ct. 447)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte creante in legatura cu bugetul     | 89|               |              |

| statului (ct. 4482)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Creantele entitatii in relatiile cu       | 90|               |              |

| entitatile din grup (ct. 451)             |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu bugetul            | 91|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| neincasate la termenul stabilit (din ct.  |   |               |              |

| 431 + din ct. 437 + din ct. 4382 + din ct.|   |               |              |

| 441 + din ct. 4424 + din ct. 4428 + din   |   |               |              |

| ct. 444 + din ct. 445 + din ct. 446 + din |   |               |              |

| ct. 447 + din ct. 4482)                   |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante din operatiuni cu instrumente     | 92|               |              |

| derivate (ct. 4652)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte creante (ct. 453 + 456 + 4582 + 461 +| 93|               |              |

| 471 + 473), (rd. 94 la 96), din care:     |   |               |              |

|___________________________________________|___|_______________|______________|

| – decontari cu entitatile asociate si     | 94|               |              |

| entitatile controlate in comun, decontari |   |               |              |

| cu actionarii privind capitalul si        |   |               |              |

| decontari din operatii in participatie    |   |               |              |

| (ct. 453 + 456 + 4582)                    |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte creante in legatura cu persoanele  | 95|               |              |

| fizice si persoanele juridice, altele     |   |               |              |

| decat creantele in legatura cu            |   |               |              |

| institutiile publice (institutiile        |   |               |              |

| statului) (din ct. 461 + din ct. 471 + din|   |               |              |

| ct. 473)                                  |   |               |              |

|___________________________________________|___|_______________|______________|

| – sumele preluate din contul 542 “Avansuri| 96|               |              |

| de trezorerie” reprezentand avansurile de |   |               |              |

| trezorerie, acordate potrivit legii si    |   |               |              |

| nedecontate pana la data de 31 decembrie  |   |               |              |

| (din ct. 461)                             |   |               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi de incasat (ct. 5187), din care:  | 97|               |              |

|___________________________________________|___|_______________|______________|

| – de la nerezidenti                       | 98|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea imprumuturilor acordate          | 99|               |              |

| operatorilor economici*****)              |   |               |              |

|___________________________________________|___|_______________|______________|

| Investitii pe termen scurt, in sume brute |100|               |              |

| (ct. 505 + 506 + din ct. 508), (rd. 101 la|   |               |              |

| 107), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate emise de rezidenti       |101|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate emise de rezidenti     |102|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale emise de rezidenti        |103|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de rezidenti          |104|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de organismele de         |105|               |              |

| plasament colectiv rezidente              |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de nerezidenti            |106|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de nerezidenti        |107|               |              |

|___________________________________________|___|_______________|______________|

| Alte valori de incasat (ct. 5113 + 5114)  |108|               |              |

|___________________________________________|___|_______________|______________|

| Casa in lei si in valuta (rd. 110 + 111), |109|               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei (ct. 5311)                       |110|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta (ct. 5314)                    |111|               |              |

|___________________________________________|___|_______________|______________|

| Conturi curente la banci in lei si in     |112|               |              |

| valuta (rd. 113 + 115), din care:         |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei (ct. 5121), din care:            |113|               |              |

|___________________________________________|___|_______________|______________|

|   – conturi curente in lei deschise la    |114|               |              |

|   banci nerezidente                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – in valuta (ct. 5124), din care:         |115|               |              |

|___________________________________________|___|_______________|______________|

|   – conturi curente in valuta deschise la |116|               |              |

|   banci nerezidente                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte conturi curente la banci si          |117|               |              |

| acreditive (rd. 118 + 119), din care:     |   |               |              |

|___________________________________________|___|_______________|______________|

| – sume in curs de decontare, acreditive si|118|               |              |

| alte valori de incasat, in lei (ct. 5112 +|   |               |              |

| 5125 + 5411)                              |   |               |              |

|___________________________________________|___|_______________|______________|

| – sume in curs de decontare si acreditive |119|               |              |

| in valuta (din ct. 5125 + 5412)           |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii (rd. 121 + 124 + 127 + 130 + 133 +|120|               |              |

| 136 + 139 + 142 + 145 + 148 + 151 + 152 + |   |               |              |

| 156 + 158 + 159 + 164 + 165 + 166 + 167+  |   |               |              |

| 173), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| Imprumuturi din emisiuni de obligatiuni,  |121|               |              |

| in sume brute (ct. 161), (rd. 122 + 123), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |122|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |123|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente imprumuturilor din       |124|               |              |

| emisiuni de obligatiuni, in sume brute    |   |               |              |

| (ct. 1681), (rd. 125 + 126), din care:    |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |125|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |126|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare interne pe termen scurt   |127|               |              |

| (ct. 5191 + 5192 + 5197), (rd. 128 + 129),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |128|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |129|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzile aferente creditelor bancare     |130|               |              |

| interne pe termen scurt (din ct. 5198),   |   |               |              |

| (rd. 131 + 132), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |131|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |132|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare externe pe termen scurt   |133|               |              |

| (ct. 5193 + 5194 + 5195), (rd. 134 + 135),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |134|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |135|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare       |136|               |              |

| externe pe termen scurt (din ct. 5198),   |   |               |              |

| (rd. 137 + 138), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |137|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |138|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare pe termen lung (ct. 1621 +|139|               |              |

| 1622 + 1627), (rd. 140 + 141), din care:  |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |140|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |141|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare pe    |142|               |              |

| termen lung (din ct. 1682), (rd. 143 +    |   |               |              |

| 144), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |143|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |144|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare externe pe termen lung    |145|               |              |

| (ct. 1623 + 1624 + 1625), (rd. 146 + 147),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |146|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |147|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare       |148|               |              |

| externe pe termen lung (din ct. 1682),    |   |               |              |

| (rd. 149 + 150), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |149|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |150|               |              |

|___________________________________________|___|_______________|______________|

| Credite de la Trezoreria Statului si      |151|               |              |

| dobanzile aferente (ct. 1626 + din ct.    |   |               |              |

| 1682)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte imprumuturi si dobanzile aferente    |152|               |              |

| (ct. 166 + 167 + 1685 + 1686 + 1687),     |   |               |              |

| (rd. 153 + 154), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei si exprimate in lei, a caror     |153|               |              |

| decontare se face in functie de cursul    |   |               |              |

| unei valute                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |154|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea concesiunilor primite (din ct.   |155|               |              |

| 167)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii comerciale, avansuri primite de la|156|               |              |

| clienti si alte conturi asimilate, in sume|   |               |              |

| brute (ct. 401 + 403 + 404 + 405 + 406 +  |   |               |              |

| 408 + 419), din care:                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii comerciale externe, avansuri    |157|               |              |

| primite de la clienti externi si alte     |   |               |              |

| conturi asimilate, in sume brute (din ct. |   |               |              |

| 401 + din ct. 403 + din ct. 404 + din ct. |   |               |              |

| 405 + din ct. 406 + din ct. 408 + din ct. |   |               |              |

| 419)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii in legatura cu personalul si      |158|               |              |

| conturi asimilate (ct. 421 + 422 + 423 +  |   |               |              |

| 424 + 426 + 427 + 4281)                   |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii in legatura cu bugetul            |159|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| (ct. 431 + 437 + 4381 + 441 + 4423 + 4428 |   |               |              |

| + 444 + 446 + 447 + 4481), (rd. 160 la    |   |               |              |

| 163), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii in legatura cu bugetul          |160|               |              |

| asigurarilor sociale (ct. 431 + 437 +     |   |               |              |

| 4381)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii fiscale in legatura cu bugetul  |161|               |              |

| statului (ct. 441 + 4423 + 4428 + 444 +   |   |               |              |

| 446)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – fonduri speciale – taxe si varsaminte   |162|               |              |

| asimilate (ct. 447)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte datorii in legatura cu bugetul     |163|               |              |

| statului (ct. 4481)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Datoriile entitatii in relatiile cu       |164|               |              |

| entitatile din grup (ct. 451)             |   |               |              |

|___________________________________________|___|_______________|______________|

| Sume datorate actionarilor (ct. 455)      |165|               |              |

|___________________________________________|___|_______________|______________|

| Datorii din operatiuni cu instrumente     |166|               |              |

| derivate (ct. 4651)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte datorii (ct. 269 + 453 + 456 + 457 + |167|               |              |

| 4581 + 462 + 472 + 473 + 478 + 509),      |   |               |              |

| (rd. 168 la 172), din care:               |   |               |              |

|___________________________________________|___|_______________|______________|

| – decontari cu entitatile asociate si     |168|               |              |

| entitatile controlate in comun, decontari |   |               |              |

| cu actionarii privind capitalul, dividende|   |               |              |

| si decontari din operatii in participatie |   |               |              |

| (ct. 453 + 456 + 457 + 4581)              |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte datorii in legatura cu persoanele  |169|               |              |

| fizice si persoanele juridice, altele     |   |               |              |

| decat datoriile in legatura cu            |   |               |              |

| institutiile publice (institutiile        |   |               |              |

| statului)*2) (din ct. 462 + din ct. 472 + |   |               |              |

| din ct. 473)                              |   |               |              |

|___________________________________________|___|_______________|______________|

| – subventii nereluate la venituri (din ct.|170|               |              |

| 472)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – varsaminte de efectuat pentru           |171|               |              |

| imobilizari financiare si investitii pe   |   |               |              |

| termen scurt (ct. 269 + 509)              |   |               |              |

|___________________________________________|___|_______________|______________|

| – venituri in avans aferente activelor    |172|               |              |

| primite prin transfer de la clienti (ct.  |   |               |              |

| 478)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi de platit (ct. 5186)              |173|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea imprumuturilor primite de la     |174|               |              |

| operatorii economici*****)                |   |               |              |

|___________________________________________|___|_______________|______________|

| Capital subscris varsat (ct. 1012), din   |175|               |              |

| care:                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate*3)                       |176|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate*4)                     |177|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale                           |178|               |              |

|___________________________________________|___|_______________|______________|

| – capital subscris varsat de nerezidenti  |179|               |              |

| (din ct. 1012)                            |   |               |              |

|___________________________________________|___|_______________|______________|

| Brevete si licente (din ct. 205)          |180|               |              |

|___________________________________________|___|_______________|______________|

| IX. Informatii privind cheltuielile cu    |Nr.| 31 decembrie  | 31 decembrie |

| colaboratorii                             |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Cheltuieli cu colaboratorii (ct. 621)     |181|               |              |

|___________________________________________|___|_______________|______________|

| X. Informatii privind bunurile din        |Nr.| 31 decembrie  | 31 decembrie |

| domeniul public al statului               |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |182|               |              |

| statului aflate in administrare           |   |               |              |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |183|               |              |

| statului aflate in concesiune             |   |               |              |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |184|               |              |

| statului inchiriate                       |   |               |              |

|___________________________________________|___|_______________|______________|

| XI. Capital social varsat                 |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|                                           |   |_______________|______________|

|                                           |   | Suma  | %*5)  | Suma  | %*5) |

|                                           |   | (Col. | (Col. | (Col. | (Col.|

|                                           |   | 1)    | 2)    | 3)    | 4)   |

|___________________________________________|___|_______|_______|_______|______|

| Capital social varsat (ct. 1012)*5)       |185|       |   X   |       |   X  |

| (rd. 186 + 189 + 193 + 194 + 195 + 196),  |   |       |       |       |      |

| din care:                                 |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de institutii publice           |186|       |       |       |      |

| (rd. 187 + 188), din care:                |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de institutii publice de      |187|       |       |       |      |

|   subordonare centrala;                   |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de institutii publice de      |188|       |       |       |      |

|   subordonare locala;                     |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de societatile cu capital de    |189|       |       |       |      |

| stat, din care:                           |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital integral de stat;          |190|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital majoritar de stat;         |191|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital minoritar de stat;         |192|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de regii autonome               |193|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de societatile cu capital privat|194|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de persoane fizice              |195|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de alte entitati                |196|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|                                           |Nr.|             Sume             |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| XII. Dividende/Varsaminte cuvenite        |197|               |              |

| bugetului de stat sau local, de repartizat|   |               |              |

| din profitul exercitiului financiar de    |   |               |              |

| catre companiile nationale, societatile   |   |               |              |

| nationale, societatile si regiile         |   |               |              |

| autonome, din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – catre institutii publice centrale;      |198|               |              |

|___________________________________________|___|_______________|______________|

| – catre institutii publice locale;        |199|               |              |

|___________________________________________|___|_______________|______________|

| – catre alti actionari la care statul/    |200|               |              |

| unitatile administrativ-teritoriale/      |   |               |              |

| institutiile publice detin direct/indirect|   |               |              |

| actiuni sau participatii indiferent de    |   |               |              |

| ponderea acestora.                        |   |               |              |

|___________________________________________|___|_______________|______________|

|                                           |Nr.|             Sume             |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| XIII. Dividende/Varsaminte cuvenite       |201|               |              |

| bugetului de stat sau local, virate in    |   |               |              |

| perioada de raportare din profitul        |   |               |              |

| companiilor nationale, societatilor       |   |               |              |

| nationale, societatilor si al regiilor    |   |               |              |

| autonome, din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – dividende/varsaminte din profitul       |202|               |              |

| exercitiului financiar al anului          |   |               |              |

| precedent, din care virate:               |   |               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice centrale;    |203|               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice locale;      |204|               |              |

|___________________________________________|___|_______________|______________|

|   – catre alti actionari la care statul/  |205|               |              |

|   unitatile administrativ-teritoriale/    |   |               |              |

|   institutiile publice detin direct/      |   |               |              |

|   indirect actiuni sau participatii       |   |               |              |

|   indiferent de ponderea acestora.        |   |               |              |

|___________________________________________|___|_______________|______________|

| – dividende/varsaminte din profitul       |206|               |              |

| exercitiilor financiare anterioare anului |   |               |              |

| precedent, din care virate:               |   |               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice centrale;    |207|               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice locale;      |208|               |              |

|___________________________________________|___|_______________|______________|

|   – catre alti actionari la care statul/  |209|               |              |

|   unitatile administrativ-teritoriale/    |   |               |              |

|   institutiile publice detin direct/      |   |               |              |

|   indirect actiuni sau participatii,      |   |               |              |

|   indiferent de ponderea acestora.        |   |               |              |

|___________________________________________|___|_______________|______________|

| XIV. Creante preluate prin cesionare de la|Nr.|             Sume             |

| persoane juridice******)                  |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| Creante preluate prin cesionare de la     |210|               |              |

| persoane juridice (la valoarea nominala), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante preluate prin cesionare de la   |211|               |              |

| persoane juridice afiliate                |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante preluate prin cesionare de la     |212|               |              |

| persoane juridice (la cost de achizitie), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante preluate prin cesionare de la   |213|               |              |

| persoane juridice afiliate                |   |               |              |

|___________________________________________|___|_______________|______________|

*) Pentru statutul de “persoane juridice asociate” se vor avea in vedere prevederile art. 124^20 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare.

**) Subventii pentru stimularea ocuparii fortei de munca (transferuri de la bugetul statului catre angajator) – reprezinta sumele acordate angajatorilor pentru plata absolventilor institutiilor de invatamant, stimularea somerilor care se incadreaza in munca inainte de expirarea perioadei de somaj, stimularea angajatorilor care incadreaza in munca pe perioada nedeterminata someri in varsta de peste 45 ani, someri intretinatori unici de familie ori someri care in termen de 3 ani de la data angajarii indeplinesc conditiile pentru a solicita pensia anticipata partiala sau de acordare a pensiei pentru limita de varsta ori pentru alte situatii prevazute prin legislatia in vigoare privind sistemul asigurarilor pentru somaj si stimularea ocuparii fortei de munca.

***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamentala, cercetarea aplicativa, dezvoltarea tehnologica si inovarea, stabilite potrivit prevederilor Ordonantei Guvernului nr. 57/2002 privind cercetarea stiintifica si dezvoltarea tehnologica, aprobata cu modificari si completari prin Legea nr. 324/2003, cu modificarile si completarile ulterioare.

****) Cheltuielile de inovare se determina potrivit Regulamentului (CE) nr. 1.450/2004 al Comisiei din 13 august 2004 de punere in aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European si a Consiliului privind productia si dezvoltarea statisticilor comunitare privind inovarea, publicat in Jurnalul Oficial al Uniunii Europene seria L, nr. 267, din 14 august 2004.

*****) In categoria operatorilor economici nu se cuprind entitatile reglementate si supravegheate de Banca Nationala a Romaniei, respectiv Autoritatea de Supraveghere Financiara, societatile reclasificate in sectorul administratiei publice si institutiile fara scop lucrativ in serviciul gospodariilor populatiei.

******) Pentru creantele preluate prin cesionare de la persoane juridice se vor completa atat valoarea nominala a acestora, cat si costul lor de achizitie.

Pentru statutul de “persoane juridice afiliate” se vor avea in vedere prevederile art. 7 alin. (1) pct. 21 lit. c) din Legea nr. 571/2003, cu modificarile si completarile ulterioare.

*1) Se vor include chiriile platite pentru terenuri ocupate (culturi agricole, pasuni, fanete etc.) si aferente spatiilor comerciale (terase etc.) apartinand proprietarilor privati sau unor unitati ale administratiei publice, inclusiv chiriile pentru folosirea luciului de apa in scop recreativ sau in alte scopuri (pescuit etc.).

*2) In categoria “Alte datorii in legatura cu persoanele fizice si persoanele juridice, altele decat datoriile in legatura cu institutiile publice (institutiile statului)” nu se vor inscrie subventiile aferente veniturilor existente in soldul contului 472.

*3) Titluri de valoare care confera drepturi de proprietate asupra societatilor, care sunt negociabile si tranzactionate, potrivit legii.

*4) Titluri de valoare care confera drepturi de proprietate asupra societatilor, care nu sunt tranzactionate.

*5) La sectiunea XI “Capital social varsat”, la rd. 186 – 196, in col. 2 si 4 entitatile vor inscrie procentul corespunzator capitalului social detinut in totalul capitalului social varsat inscris la rd. 185.

 

Administrator,                           Intocmit

Numele si prenumele ……………     Numele si prenumele …………..

Semnatura …………………….     Calitatea ……………………

Stampila unitatii                       Semnatura ……………………

Nr. de inregistrare in organismul

profesional ………………….

 

4.9. Structura formularului “Situatia activelor imobilizate” (cod 40), prevazut la pct. 2.1 lit. d), este urmatoarea:

 

SITUATIA ACTIVELOR IMOBILIZATE

la data de 31 decembrie ….

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

| Elemente de imobilizari |Nr.|                Valori brute                    |

|                         |rd.|________________________________________________|

|                         |   |Sold   |Cresteri|     Reduceri    |Sold final   |

|                         |   |initial|        |_________________|(col. 5 =    |

|                         |   |       |        |Total|Din care:  |1 + 2 – 3)   |

|                         |   |       |        |     |dezmembrari|             |

|                         |   |       |        |     |si casari  |             |

|_________________________|___|_______|________|_____|___________|_____________|

|            A            | B |   1   |    2   |  3  |     4     |      5      |

|_________________________|___|_______|________|_____|___________|_____________|

| I. Imobilizari          |   |       |        |     |           |             |

| necorporale             |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Cheltuieli de dezvoltare| 01|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Alte imobilizari        | 02|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

Imobilizari necorporale | 03|       |        |     |     X     |             |

| in curs de executie     |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Active necorporale de   | 04|       |        |     |     X     |             |

| explorare si evaluare a |   |       |        |     |           |             |

| resurselor minerale     |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| TOTAL (rd. 01 la 04)    | 05|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| II. Imobilizari         |   |       |        |     |           |             |

| corporale               |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Terenuri                | 06|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Constructii             | 07|       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Instalatii tehnice si   | 08|       |        |     |           |             |

| masini                  |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Alte instalatii, utilaje| 09|       |        |     |           |             |

| si mobilier             |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Investitii imobiliare   | 10|       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Active corporale de     | 11|       |        |     |           |             |

| explorare si evaluare a |   |       |        |     |           |             |

| resurselor minerale     |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Imobilizari corporale in| 12|       |        |     |           |             |

| curs de executie        |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Investitii imobiliare in| 13|       |        |     |           |             |

| curs de executie        |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| TOTAL (rd. 06 la 13)    | 14|       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| III. Active biologice   | 15|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| IV. Imobilizari         | 16|       |        |     |     X     |             |

| financiare              |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| ACTIVE IMOBILIZATE –    | 17|       |        |     |           |             |

| TOTAL (rd. 05 + 14 + 15 |   |       |        |     |           |             |

| + 16)                   |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

 

SITUATIA AMORTIZARII ACTIVELOR IMOBILIZATE

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

| Elemente de imobilizari |Nr.|Sold   |Amortizare|Amortizare    |Amortizare    |

|                         |rd.|initial|in cursul |aferenta      |la sfarsitul  |

|                         |   |       |anului    |imobilizarilor|anului        |

|                         |   |       |          |scoase din    |(col. 9 =     |

|                         |   |       |          |evidenta      |6 + 7 – 8)    |

|_________________________|___|_______|__________|______________|______________|

|            A            | B |   6   |     7    |       8      |       9      |

|_________________________|___|_______|__________|______________|______________|

| I. Imobilizari          |   |       |          |              |              |

| necorporale             |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Cheltuieli de dezvoltare| 18|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Alte imobilizari        | 19|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Active necorporale de   | 20|       |          |              |              |

| explorare si evaluare a |   |       |          |              |              |

| resurselor minerale     |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| TOTAL (rd. 18 + 19 + 20)| 21|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| II. Imobilizari         |   |       |          |              |              |

| corporale               |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Terenuri                | 22|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Constructii             | 23|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Instalatii tehnice si   | 24|       |          |              |              |

| masini                  |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Alte instalatii, utilaje| 25|       |          |              |              |

| si mobilier             |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Investitii imobiliare   | 26|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Active corporale de     | 27|       |          |              |              |

| explorare si evaluare a |   |       |          |              |              |

| resurselor minerale     |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| TOTAL (rd. 22 la 27)    | 28|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| III. Active biologice   | 29|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| AMORTIZARI – TOTAL      | 30|       |          |              |              |

| (rd. 21 + 28 + 29)      |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

 

SITUATIA AJUSTARILOR PENTRU DEPRECIERE

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

|     Elemente de imobilizari    |Nr.|Sold   |Ajustari   |Ajustari  |Sold final|

|                                |rd.|initial|constituite|reluate la|(col. 13 =|

|                                |   |       |in cursul  |venituri  |10 + 11 – |

|                                |   |       |anului     |          |12)       |

|________________________________|___|_______|___________|__________|__________|

|                A               | B |   10  |     11    |    12    |    13    |

|________________________________|___|_______|___________|__________|__________|

| I. Imobilizari necorporale     |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Cheltuieli de dezvoltare       | 31|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Alte imobilizari               | 32|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Imobilizari necorporale in curs| 33|       |           |          |          |

| de executie                    |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Active necorporale de explorare| 34|       |           |          |          |

| si evaluare a resurselor       |   |       |           |          |          |

| minerale evaluate la cost      |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| TOTAL (rd. 31 la 34)           | 35|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| II. Imobilizari corporale      |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Terenuri                       | 36|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Constructii                    | 37|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Instalatii tehnice si masini   | 38|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Alte instalatii, utilaje si    | 39|       |           |          |          |

| mobilier                       |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Investitii imobiliare          | 40|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Active corporale de explorare  | 41|       |           |          |          |

| si evaluare a resurselor       |   |       |           |          |          |

| minerale evaluate la cost      |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Imobilizari corporale in curs  | 42|       |           |          |          |

| de executie                    |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Investitii imobiliare in curs  | 43|       |           |          |          |

| de executie                    |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| TOTAL (rd. 36 la 43)           | 44|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| III. Active biologice          | 45|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| IV. Imobilizari financiare     | 46|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| AJUSTARI PENTRU DEPRECIERE –   | 47|       |           |          |          |

| TOTAL (rd. 35 + 44 + 45 + 46)  |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

 

Administrator,                           Intocmit

Numele si prenumele ……………     Numele si prenumele …………..

Semnatura …………………….     Calitatea ……………………

Stampila unitatii                       Semnatura ……………………

Nr. de inregistrare in organismul

profesional ………………….

 

ANEXA 4

 

Structura formularelor “Date informative” (cod 30) si “Situatia activelor imobilizate” (cod 40) si modul de completare a acestora

 

1. (1) Formularele care compun situatiile financiare anuale simplificate, intocmite potrivit prevederilor Ordinului ministrului finantelor publice nr. 2.239/2011 pentru aprobarea Sistemului simplificat de contabilitate, respectiv situatiile financiare anuale intocmite potrivit Ordinului ministrului finantelor publice nr. 3.055/2009 pentru aprobarea Reglementarilor contabile conforme cu directivele europene, cu modificarile si completarile ulterioare, de catre entitatile al caror exercitiu financiar coincide cu anul calendaristic, precum si raportarile contabile anuale la 31 decembrie intocmite de entitatile mentionate la art. 6 si 9 din ordin, cu exceptia celor care aplica Reglementarile contabile conforme cu Standardele internationale de raportare financiara, vor fi insotite de formularul “Date informative” (cod 30) si formularul “Situatia activelor imobilizate” (cod 40).

(2) Pentru intocmirea formularelor “Date informative” (cod 30) si “Situatia activelor imobilizate” (cod 40), entitatile prevazute la art. 5 din ordin aplica prevederile anexei nr. 3 la ordin.

2. (1) In formularul “Date informative” (cod 30), la randurile 01, 02 si 03 coloana 1, entitatile care au in subordine subunitati vor inscrie cifra 1, indiferent de numarul acestora.

(2) Randul 03 coloana 1 din formularul “Date informative” se completeaza numai de entitatile care in exercitiul financiar curent nu au inregistrat nici profit, nici pierdere (rezultat financiar zero).

3. La randurile privind platile restante din formularul “Date informative” (cod 30) se inscriu sumele care la data de 31 decembrie au depasit termenele de plata prevazute in contracte sau acte normative.

4. La randul 58 din formularul “Date informative” (cod 30) se va cuprinde contravaloarea tichetelor de masa acordate salariatilor in baza prevederilor Legii nr. 142/1998 privind acordarea tichetelor de masa, cu modificarile si completarile ulterioare.

5. In formularul “Situatia activelor imobilizate” (cod 40), informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz. In cadrul acestui formular, la “Situatia ajustarilor pentru depreciere” se inscriu informatiile din contabilitate reprezentand ajustarile pentru depreciere sau pierdere de valoare aferente imobilizarilor.

 

DATE INFORMATIVE

la data de 31 decembrie ….

 

________

| cod 30 |                                                             – lei –

|________|_____________________________________________________________________

| I. Date privind rezultatul inregistrat    |Nr.|  Nr. unitati  |     Sume     |

|                                           |rd.|               |              |

|___________________________________________|___|_______________|______________|

|                   A                       | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Unitati care au inregistrat profit        | 01|               |              |

|___________________________________________|___|_______________|______________|

| Unitati care au inregistrat pierdere      | 02|               |              |

|___________________________________________|___|_______________|______________|

| Unitati care nu au inregistrat nici       | 03|               |              |

| profit, nici pierdere                     |   |               |              |

|___________________________________________|___|_______________|______________|

| II. Date privind platile restante         |Nr.|Total |       Din care:       |

|                                           |rd.|(col. |_______________________|

|                                           |   |2 + 3)|Pentru     |Pentru     |

|                                           |   |      |activitatea|activitatea|

|                                           |   |      |curenta    |de         |

|                                           |   |      |           |investitii |

|___________________________________________|___|______|___________|___________|

|                     A                     | B |   1  |     2     |     3     |

|___________________________________________|___|______|___________|___________|

| Plati restante – total (rd. 05 + 09 + 15  | 04|      |           |           |

| la 19 + 23), din care:                    |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Furnizori restanti – total (rd. 06 la 08),| 05|      |           |           |

| din care:                                 |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 30 de zile                        | 06|      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 90 de zile                        | 07|      |           |           |

|___________________________________________|___|______|___________|___________|

| – peste 1 an                              | 08|      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de bugetul        | 09|      |           |           |

| asigurarilor sociale – total (rd. 10 la   |   |      |           |           |

| 14), din care:                            |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru asigurari sociale de | 10|      |           |           |

| stat datorate de angajatori, salariati si |   |      |           |           |

| alte persoane asimilate                   |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru fondul asigurarilor  | 11|      |           |           |

| sociale de sanatate                       |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributia pentru pensia suplimentara  | 12|      |           |           |

|___________________________________________|___|______|___________|___________|

| – contributii pentru bugetul asigurarilor | 13|      |           |           |

| pentru somaj                              |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – alte datorii sociale                    | 14|      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de bugetele       | 15|      |           |           |

| fondurilor speciale si alte fonduri       |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Obligatii restante fata de alti creditori | 16|      |           |           |

|___________________________________________|___|______|___________|___________|

| Impozite si taxe neplatite la termenul    | 17|      |           |           |

| stabilit la bugetul de stat               |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Impozite si taxe neplatite la termenul    | 18|      |           |           |

| stabilit la bugetele locale               |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| Credite bancare nerambursate la scadenta -| 19|      |           |           |

| total (rd. 20 la 22), din care:           |   |      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 30 de zile                | 20|      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 90 de zile                | 21|      |           |           |

|___________________________________________|___|______|___________|___________|

| – restante dupa 1 an                      | 22|      |           |           |

|___________________________________________|___|______|___________|___________|

| Dobanzi restante                          | 23|      |           |           |

|___________________________________________|___|______|___________|___________|

| III. Numar mediu de salariati             |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Numar mediu de salariati                  | 24|               |              |

|___________________________________________|___|_______________|______________|

| Numarul efectiv de salariati existenti la | 25|               |              |

| sfarsitul perioadei, respectiv la data de |   |               |              |

| 31 decembrie                              |   |               |              |

|___________________________________________|___|_______________|______________|

| IV. Dobanzi, dividende si redevente       |Nr.|             Sume             |

| platite in cursul perioadei de raportare. |rd.|                              |

| Subventii incasate si creante restante    |   |                              |

|___________________________________________|___|______________________________|

|                     A                     | B |               1              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 26|                              |

| persoanele fizice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 27|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 28|                              |

| persoanele fizice nerezidente din statele |   |                              |

| membre ale Uniunii Europene, din care:    |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 29|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 30|                              |

| persoane juridice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 31|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dobanzi platite catre  | 32|                              |

| persoane juridice asociate*) nerezidente  |   |                              |

| din statele membre ale Uniunii Europene,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 33|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dividende platite catre| 34|                              |

| persoane nerezidente, din care:           |   |                              |

|___________________________________________|___|______________________________|

– impozitul datorat la bugetul de stat    | 35|                              |

|___________________________________________|___|______________________________|

| Venituri brute din dividende platite catre| 36|                              |

| persoane juridice nerezidente, potrivit   |   |                              |

| prevederilor art. 117 lit. h) din Legea   |   |                              |

| nr. 571/2003 privind Codul fiscal, cu     |   |                              |

| modificarile si completarile ulterioare,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 37|                              |

|___________________________________________|___|______________________________|

| Venituri brute din redevente platite catre| 38|                              |

| persoane juridice nerezidente, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 39|                              |

|___________________________________________|___|______________________________|

| Venituri brute din redevente platite catre| 40|                              |

| persoane juridice asociate*) nerezidente  |   |                              |

| din statele membre ale Uniunii Europene,  |   |                              |

| din care:                                 |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 41|                              |

|___________________________________________|___|______________________________|

| Redevente platite in cursul perioadei de  | 42|                              |

| raportare pentru bunurile din domeniul    |   |                              |

| public, primite in concesiune, din care:  |   |                              |

|___________________________________________|___|______________________________|

| – redevente pentru bunurile din domeniul  | 43|                              |

| public platite la bugetul de stat         |   |                              |

|___________________________________________|___|______________________________|

| Redeventa miniera platita la bugetul de   | 44|                              |

| stat                                      |   |                              |

|___________________________________________|___|______________________________|

| Redeventa petroliera platita la bugetul de| 45|                              |

| stat                                      |   |                              |

|___________________________________________|___|______________________________|

| Chirii platite in cursul perioadei de     | 46|                              |

| raportare pentru terenuri*1)              |   |                              |

|___________________________________________|___|______________________________|

| Venituri brute din servicii platite catre | 47|                              |

| persoane nerezidente, din care:           |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 48|                              |

|___________________________________________|___|______________________________|

| Venituri brute din servicii platite catre | 49|                              |

| persoane nerezidente din statele membre   |   |                              |

| ale Uniunii Europene, din care:           |   |                              |

|___________________________________________|___|______________________________|

| – impozitul datorat la bugetul de stat    | 50|                              |

|___________________________________________|___|______________________________|

| Subventii incasate in cursul perioadei de | 51|                              |

| raportare, din care:                      |   |                              |

|___________________________________________|___|______________________________|

| – subventii incasate in cursul perioadei  | 52|                              |

| de raportare aferente activelor           |   |                              |

|___________________________________________|___|______________________________|

| – subventii aferente veniturilor, din     | 53|                              |

| care:                                     |   |                              |

|___________________________________________|___|______________________________|

| – subventii pentru stimularea ocuparii    | 54|                              |

| fortei de munca**)                        |   |                              |

|___________________________________________|___|______________________________|

| Creante restante, care nu au fost incasate| 55|                              |

| la termenele prevazute in contractele     |   |                              |

| comerciale si/sau in actele normative in  |   |                              |

| vigoare, din care:                        |   |                              |

|___________________________________________|___|______________________________|

| – creante restante de la entitati din     | 56|                              |

| sectorul majoritar sau integral de stat   |   |                              |

|___________________________________________|___|______________________________|

| – creante restante de la entitati din     | 57|                              |

| sectorul privat                           |   |                              |

|___________________________________________|___|______________________________|

| V. Tichete de masa                        |Nr.|             Sume             |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |               1              |

|___________________________________________|___|______________________________|

| Contravaloarea tichetelor de masa acordate| 58|                              |

| salariatilor                              |   |                              |

|___________________________________________|___|______________________________|

| VI. Cheltuieli efectuate pentru           |Nr.| 31 decembrie  | 31 decembrie |

| activitatea de cercetare-dezvoltare***)   |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Cheltuieli de cercetare-dezvoltare, din   | 59|               |              |

| care:                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – din fonduri publice                     | 60|               |              |

|___________________________________________|___|_______________|______________|

| – din fonduri private                     | 61|               |              |

|___________________________________________|___|_______________|______________|

| VII. Cheltuieli de inovare****)           |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Cheltuieli de inovare – total (rd. 63 la  | 62|               |              |

| 65), din care:                            |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare finalizate in     | 63|               |              |

| cursul perioadei                          |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare in curs de        | 64|               |              |

| finalizare in cursul perioadei            |   |               |              |

|___________________________________________|___|_______________|______________|

| – cheltuieli de inovare abandonate in     | 65|               |              |

| cursul perioadei                          |   |               |              |

|___________________________________________|___|_______________|______________|

| VIII. Alte informatii                     |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Avansuri acordate pentru imobilizari      | 66|               |              |

| necorporale (ct. 234)                     |   |               |              |

|___________________________________________|___|_______________|______________|

| Avansuri acordate pentru imobilizari      | 67|               |              |

| corporale (ct. 232)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Imobilizari financiare, in sume brute (rd.| 68|               |              |

| 69 + 77), din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Actiuni detinute la entitatile afiliate,  | 69|               |              |

| interese de participare, alte titluri     |   |               |              |

| imobilizate si obligatiuni, in sume brute |   |               |              |

| (rd. 70 la 76), din care:                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate emise de rezidenti       | 70|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate emise de rezidenti     | 71|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale emise de rezidenti        | 72|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de rezidenti          | 73|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de organismele de         | 74|               |              |

| plasament colectiv emise de rezidenti     |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni si parti sociale emise de       | 75|               |              |

| nerezidenti                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de nerezidenti        | 76|               |              |

|___________________________________________|___|_______________|______________|

| Creante imobilizate, in sume brute (rd. 78| 77|               |              |

| + 79), din care:                          |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante imobilizate in lei si exprimate | 78|               |              |

| in lei, a caror decontare se face in      |   |               |              |

| functie de cursul unei valute (din ct.    |   |               |              |

| 267)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante imobilizate in valuta (din ct.  | 79|               |              |

| 267)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante comerciale, avansuri acordate     | 80|               |              |

| furnizorilor si alte conturi asimilate, in|   |               |              |

| sume brute (ct. 4092 + 411 + 413 + 418),  |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante comerciale externe, avansuri    | 81|               |              |

| acordate furnizorilor externi si alte     |   |               |              |

| conturi asimilate, in sume brute (din ct. |   |               |              |

| 4092 + din ct. 411 + din ct. 413 + din ct.|   |               |              |

| 418)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante comerciale neincasate la termenul | 82|               |              |

| stabilit (din ct. 4092 + din ct. 411 + din|   |               |              |

| ct. 413)                                  |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu personalul si      | 83|               |              |

| conturi asimilate (ct. 425 + 4282)        |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu bugetul            | 84|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| (ct. 431 + 437 + 4382 + 441 + 4424 + 4428 |   |               |              |

| + 444 + 445 + 446 + 447 + 4482), (rd. 85  |   |               |              |

| la 89), din care:                         |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante in legatura cu bugetul          | 85|               |              |

| asigurarilor sociale (ct. 431 + 437 +     |   |               |              |

| 4382)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante fiscale in legatura cu bugetul  | 86|               |              |

| statului (ct. 441 + 4424 + 4428 + 444 +   |   |               |              |

| 446)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – subventii de incasat (ct. 445)          | 87|               |              |

|___________________________________________|___|_______________|______________|

| – fonduri speciale – taxe si varsaminte   | 88|               |              |

| asimilate (ct. 447)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte creante in legatura cu bugetul     | 89|               |              |

| statului (ct. 4482)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Creantele entitatii in relatiile cu       | 90|               |              |

| entitatile afiliate (ct. 451)             |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante in legatura cu bugetul            | 91|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| neincasate la termenul stabilit (din ct.  |   |               |              |

| 431 + din ct. 437 + din ct. 4382 + din ct.|   |               |              |

| 441 + din ct. 4424 + din ct. 4428 + din   |   |               |              |

| ct. 444 + din ct. 445 + din ct. 446 + din |   |               |              |

| ct. 447 + din ct. 4482)                   |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte creante (ct. 453 + 456 + 4582 + 461 +| 92|               |              |

| 471 + 473), (rd. 93 la 95), din care:     |   |               |              |

|___________________________________________|___|_______________|______________|

| – decontari privind interesele de         | 93|               |              |

| participare, decontari cu actionarii/     |   |               |              |

| asociatii privind capitalul, decontari din|   |               |              |

| operatii in participatie (ct. 453 + 456 + |   |               |              |

| 4582)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte creante in legatura cu persoanele  | 94|               |              |

| fizice si persoanele juridice, altele     |   |               |              |

| decat creantele in legatura cu            |   |               |              |

| institutiile publice (institutiile        |   |               |              |

| statului), (din ct. 461 + din ct. 471 +   |   |               |              |

| din ct. 473)                              |   |               |              |

|___________________________________________|___|_______________|______________|

| – sumele preluate din contul 542 “Avansuri| 95|               |              |

| de trezorerie” reprezentand avansurile de |   |               |              |

| trezorerie, acordate potrivit legii si    |   |               |              |

| nedecontate pana la data de 31 decembrie  |   |               |              |

| (din ct. 461)                             |   |               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi de incasat (ct. 5187), din care:  | 96|               |              |

|___________________________________________|___|_______________|______________|

| – de la nerezidenti                       | 97|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea imprumuturilor acordate          | 98|               |              |

| operatorilor economici*****)              |   |               |              |

|___________________________________________|___|_______________|______________|

| Investitii pe termen scurt, in sume brute | 99|               |              |

| (ct. 501 + 505 + 506 + din ct. 508), (rd. |   |               |              |

| 100 la 106), din care:                    |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate emise de rezidenti       |100|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate emise de rezidenti     |101|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale emise de rezidenti        |102|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de rezidenti          |103|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de organismele de         |104|               |              |

| plasament colectiv rezidente              |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni emise de nerezidenti            |105|               |              |

|___________________________________________|___|_______________|______________|

| – obligatiuni emise de nerezidenti        |106|               |              |

|___________________________________________|___|_______________|______________|

| Alte valori de incasat (ct. 5113 + 5114)  |107|               |              |

|___________________________________________|___|_______________|______________|

| Casa in lei si in valuta (rd. 109 + 110), |108|               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei (ct. 5311)                       |109|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta (ct. 5314)                    |110|               |              |

|___________________________________________|___|_______________|______________|

| Conturi curente la banci in lei si in     |111|               |              |

| valuta (rd. 112 + 114), din care:         |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei (ct. 5121), din care:            |112|               |              |

|___________________________________________|___|_______________|______________|

| – conturi curente in lei deschise la banci|113|               |              |

| nerezidente                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – in valuta (ct. 5124), din care:         |114|               |              |

|___________________________________________|___|_______________|______________|

| – conturi curente in valuta deschise la   |115|               |              |

| banci nerezidente                         |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte conturi curente la banci si          |116|               |              |

| acreditive (rd. 117 + 118), din care:     |   |               |              |

|___________________________________________|___|_______________|______________|

| – sume in curs de decontare, acreditive si|117|               |              |

| alte valori de incasat, in lei (ct. 5112 +|   |               |              |

| 5125 + 5411)                              |   |               |              |

|___________________________________________|___|_______________|______________|

| – sume in curs de decontare si acreditive |118|               |              |

| in valuta (din ct. 5125 + 5412)           |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii (rd. 120 + 123 + 126 + 129 + 132 +|119|               |              |

| 135 + 138 + 141 + 144 + 147 + 150 + 151 + |   |               |              |

| 155 + 157 + 158 + 163 + 164 + 165 + 171), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| Imprumuturi din emisiuni de obligatiuni,  |120|               |              |

| in sume brute (ct. 161), (rd. 121 + 122), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |121|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |122|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente imprumuturilor din       |123|               |              |

| emisiuni de obligatiuni, in sume brute    |   |               |              |

| (ct. 1681), (rd. 124 + 125), din care:    |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |124|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |125|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare interne pe termen scurt   |126|               |              |

| (ct. 5191 + 5192 + 5197), (rd. 127 + 128),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |127|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |128|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzile aferente creditelor bancare     |129|               |              |

| interne pe termen scurt (din ct. 5198),   |   |               |              |

| (rd. 130 + 131), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |130|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |131|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare externe pe termen scurt   |132|               |              |

| (ct. 5193 + 5194 + 5195), (rd. 133 + 134),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |133|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |134|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare       |135|               |              |

| externe pe termen scurt (din ct. 5198),   |   |               |              |

| (rd. 136 + 137), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |136|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |137|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare pe termen lung (ct. 1621 +|138|               |              |

| 1622 + 1627), (rd. 139 + 140), din care:  |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |139|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |140|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare pe    |141|               |              |

| termen lung (din ct. 1682), (rd. 142 +    |   |               |              |

| 143), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |142|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |143|               |              |

|___________________________________________|___|_______________|______________|

| Credite bancare externe pe termen lung    |144|               |              |

| (ct. 1623 + 1624 + 1625), (rd. 145 + 146),|   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |145|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |146|               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi aferente creditelor bancare       |147|               |              |

| externe pe termen lung (din ct. 1682),    |   |               |              |

| (rd. 148 + 149), din care:                |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei                                  |148|               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |149|               |              |

|___________________________________________|___|_______________|______________|

| Credite de la Trezoreria Statului si      |150|               |              |

| dobanzile aferente (ct. 1626 + din ct.    |   |               |              |

| 1682)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte imprumuturi si dobanzile aferente    |151|               |              |

| (ct. 166 + 167 + 1685 + 1686 + 1687), rd. |   |               |              |

| 152 + 153), din care:                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – in lei si exprimate in lei, a caror     |152|               |              |

| decontare se face in functie de cursul    |   |               |              |

| unei valute                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – in valuta                               |153|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea concesiunilor primite (din ct.   |154|               |              |

| 167)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii comerciale, avansuri primite de la|155|               |              |

| clienti si alte conturi asimilate, in sume|   |               |              |

| brute (ct. 401 + 403 + 404 + 405 + 408 +  |   |               |              |

| 419), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii comerciale externe, avansuri    |156|               |              |

| primite de la clienti externi si alte     |   |               |              |

| conturi asimilate, in sume brute (din ct. |   |               |              |

| 401 + din ct. 403 + din ct. 404 + din ct. |   |               |              |

| 405 + din ct. 408 + din ct. 419)          |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii in legatura cu personalul si      |157|               |              |

| conturi asimilate (ct. 421 + 423 + 424 +  |   |               |              |

| 426 + 427 + 4281)                         |   |               |              |

|___________________________________________|___|_______________|______________|

| Datorii in legatura cu bugetul            |158|               |              |

| asigurarilor sociale si bugetul statului  |   |               |              |

| (ct. 431 + 437 + 4381 + 441 + 4423 + 4428 |   |               |              |

| + 444 + 446 + 447 + 4481), (rd. 159 la    |   |               |              |

| 162), din care:                           |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii in legatura cu bugetul          |159|               |              |

| asigurarilor sociale (ct. 431 + 437 +     |   |               |              |

| 4381)                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – datorii fiscale in legatura cu bugetul  |160|               |              |

| statului (ct. 441 + 4423 + 4428 + 444 +   |   |               |              |

| 446)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – fonduri speciale – taxe si varsaminte   |161|               |              |

| asimilate (ct. 447)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte datorii in legatura cu bugetul     |162|               |              |

| statului (ct. 4481)                       |   |               |              |

|___________________________________________|___|_______________|______________|

| Datoriile entitatii in relatiile cu       |163|               |              |

| entitatile afiliate (ct. 451)             |   |               |              |

|___________________________________________|___|_______________|______________|

| Sume datorate actionarilor/asociatilor    |164|               |              |

| (ct. 455)                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| Alte datorii (ct. 269 + 453 + 456 + 457 + |165|               |              |

| 4581 + 462 + 472 + 473 + 478 + 509), (rd. |   |               |              |

| 166 la 170), din care:                    |   |               |              |

|___________________________________________|___|_______________|______________|

| – decontari privind interesele de         |166|               |              |

| participare, decontari cu actionarii/     |   |               |              |

| asociatii privind capitalul, decontari din|   |               |              |

| operatii in participatie (ct. 453 + 456 + |   |               |              |

| 457 + 4581)                               |   |               |              |

|___________________________________________|___|_______________|______________|

| – alte datorii in legatura cu persoanele  |167|               |              |

| fizice si persoanele juridice, altele     |   |               |              |

| decat datoriile in legatura cu            |   |               |              |

| institutiile publice (institutiile        |   |               |              |

| statului)*2) (din ct. 462 + din ct. 472 + |   |               |              |

| din ct. 473)                              |   |               |              |

|___________________________________________|___|_______________|______________|

| – subventii nereluate la venituri (din ct.|168|               |              |

| 472)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| – varsaminte de efectuat pentru           |169|               |              |

| imobilizari financiare si investitii pe   |   |               |              |

| termen scurt (ct. 269 + 509)              |   |               |              |

|___________________________________________|___|_______________|______________|

| – venituri in avans aferente activelor    |170|               |              |

| primite prin transfer de la clienti (ct.  |   |               |              |

| 478)                                      |   |               |              |

|___________________________________________|___|_______________|______________|

| Dobanzi de platit (ct. 5186)              |171|               |              |

|___________________________________________|___|_______________|______________|

| Valoarea imprumuturilor primite de la     |172|               |              |

| operatorii economici*****)                |   |               |              |

|___________________________________________|___|_______________|______________|

| Capital subscris varsat (ct. 1012), din   |173|               |              |

| care:                                     |   |               |              |

|___________________________________________|___|_______________|______________|

| – actiuni cotate*3)                       |174|               |              |

|___________________________________________|___|_______________|______________|

| – actiuni necotate*4)                     |175|               |              |

|___________________________________________|___|_______________|______________|

| – parti sociale                           |176|               |              |

|___________________________________________|___|_______________|______________|

| – capital subscris varsat de nerezidenti  |177|               |              |

| (din ct. 1012)                            |   |               |              |

|___________________________________________|___|_______________|______________|

| Brevete si licente (din ct. 205)          |178|               |              |

|___________________________________________|___|_______________|______________|

| IX. Informatii privind cheltuielile cu    |Nr.| 31 decembrie  | 31 decembrie |

| colaboratorii                             |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

|                     A                     | B |       1       |       2      |

|___________________________________________|___|_______________|______________|

| Cheltuieli cu colaboratorii (ct. 621)     |179|               |              |

|___________________________________________|___|_______________|______________|

| X. Informatii privind bunurile din        |Nr.| 31 decembrie  | 31 decembrie |

| domeniul public al statului               |rd.| an precedent  | an curent    |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |180|               |              |

| statului aflate in administrare           |   |               |              |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |181|               |              |

| statului aflate in concesiune             |   |               |              |

|___________________________________________|___|_______________|______________|

| Valoarea bunurilor din domeniul public al |182|               |              |

| statului inchiriate                       |   |               |              |

|___________________________________________|___|_______________|______________|

| XI. Capital social varsat                 |Nr.| 31 decembrie  | 31 decembrie |

|                                           |rd.| an precedent  | an curent    |

|                                           |   |_______________|______________|

|                                           |   | Suma  | %*5)  | Suma  | %*5) |

|                                           |   | (Col. | (Col. | (Col. | (Col.|

|                                           |   | 1)    | 2)    | 3)    | 4)   |

|___________________________________________|___|_______|_______|_______|______|

| Capital social varsat                     |183|       |   X   |       |   X  |

| (ct. 1012)*5) (rd. 184 + 187 + 191 + 192 +|   |       |       |       |      |

| 193 + 194), din care:                     |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de institutii publice (rd. 185 +|184|       |       |       |      |

| 186), din care:                           |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de institutii publice de      |185|       |       |       |      |

|   subordonare centrala;                   |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de institutii publice de      |186|       |       |       |      |

|   subordonare locala;                     |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

| – detinut de societatile cu capital de    |187|       |       |       |      |

| stat, din care:                           |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital integral de stat;          |188|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital majoritar de stat;         |189|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – cu capital minoritar de stat;         |190|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de regii autonome             |191|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de societatile cu capital     |192|       |       |       |      |

|   privat                                  |   |       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de persoane fizice            |193|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|   – detinut de alte entitati              |194|       |       |       |      |

|___________________________________________|___|_______|_______|_______|______|

|                                           |Nr.|              Sume            |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| XII. Dividende/Varsaminte cuvenite        |195|               |              |

| bugetului de stat sau local, de repartizat|   |               |              |

| din profitul exercitiului financiar de    |   |               |              |

| catre companiile nationale, societatile   |   |               |              |

| nationale, societatile si regiile         |   |               |              |

| autonome, din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – catre institutii publice centrale;      |196|               |              |

|___________________________________________|___|_______________|______________|

| – catre institutii publice locale;        |197|               |              |

|___________________________________________|___|_______________|______________|

| – catre alti actionari la care statul/    |198|               |              |

| unitatile administrativ teritoriale/      |   |               |              |

| institutiile publice detin direct/indirect|   |               |              |

actiuni sau participatii indiferent de    |   |               |              |

| ponderea acestora.                        |   |               |              |

|___________________________________________|___|_______________|______________|

|                                           |Nr.|              Sume            |

|                                           |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| XIII. Dividende/Varsaminte cuvenite       |199|               |              |

| bugetului de stat sau local, virate in    |   |               |              |

| perioada de raportare din profitul        |   |               |              |

| companiilor nationale, societatilor       |   |               |              |

| nationale, societatilor si al regiilor    |   |               |              |

| autonome, din care:                       |   |               |              |

|___________________________________________|___|_______________|______________|

| – dividende/varsaminte din profitul       |200|               |              |

| exercitiului financiar al anului          |   |               |              |

| precedent, din care virate:               |   |               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice centrale;    |201|               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice locale;      |202|               |              |

|___________________________________________|___|_______________|______________|

|   – catre alti actionari la care statul/  |203|               |              |

|   unitatile administrativ-teritoriale/    |   |               |              |

|   institutiile publice detin direct/      |   |               |              |

|   indirect actiuni sau participatii       |   |               |              |

|   indiferent de ponderea acestora.        |   |               |              |

|___________________________________________|___|_______________|______________|

| – dividende/varsaminte din profitul       |204|               |              |

| exercitiilor financiare anterioare anului |   |               |              |

| precedent, din care virate:               |   |               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice centrale;    |205|               |              |

|___________________________________________|___|_______________|______________|

|   – catre institutii publice locale;      |206|               |              |

|___________________________________________|___|_______________|______________|

|   – catre alti actionari la care statul/  |207|               |              |

|   unitatile administrativ-teritoriale/    |   |               |              |

|   institutiile publice detin direct/      |   |               |              |

|   indirect actiuni sau participatii       |   |               |              |

|   indiferent de ponderea acestora.        |   |               |              |

|___________________________________________|___|_______________|______________|

| XIV. Creante preluate prin cesionare de la|Nr.|              Sume            |

| persoane juridice******)                  |rd.|                              |

|___________________________________________|___|______________________________|

|                     A                     | B |     2012      |     2013     |

|___________________________________________|___|_______________|______________|

| Creante preluate prin cesionare de la     |208|               |              |

| persoane juridice (la valoarea nominala), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante preluate prin cesionare de la   |209|               |              |

| persoane juridice afiliate                |   |               |              |

|___________________________________________|___|_______________|______________|

| Creante preluate prin cesionare de la     |210|               |              |

| persoane juridice (la cost de achizitie), |   |               |              |

| din care:                                 |   |               |              |

|___________________________________________|___|_______________|______________|

| – creante preluate prin cesionare de la   |211|               |              |

| persoane juridice afiliate                |   |               |              |

|___________________________________________|___|_______________|______________|

*) Pentru statutul de “persoane juridice asociate” se vor avea in vedere prevederile art. 124^20 lit. b) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare.

**) Subventii pentru stimularea ocuparii fortei de munca (transferuri de la bugetul statului catre angajator) – reprezinta sumele acordate angajatorilor pentru plata absolventilor institutiilor de invatamant, stimularea somerilor care se incadreaza in munca inainte de expirarea perioadei de somaj, stimularea angajatorilor care incadreaza in munca pe perioada nedeterminata someri in varsta de peste 45 ani, someri intretinatori unici de familie ori someri care in termen de 3 ani de la data angajarii indeplinesc conditiile pentru a solicita pensia anticipata partiala sau de acordare a pensiei pentru limita de varsta ori pentru alte situatii prevazute prin legislatia in vigoare privind sistemul asigurarilor pentru somaj si stimularea ocuparii fortei de munca.

***) Se va completa cu cheltuielile efectuate pentru activitatea de cercetare-dezvoltare, respectiv cercetarea fundamentala, cercetarea aplicativa, dezvoltarea tehnologica si inovarea, stabilite potrivit prevederilor Ordonantei Guvernului nr. 57/2002 privind cercetarea stiintifica si dezvoltarea tehnologica, aprobata cu modificari si completari prin Legea nr. 324/2003, cu modificarile si completarile ulterioare.

****) Cheltuielile de inovare se determina potrivit Regulamentului (CE) nr. 1.450/2004 al Comisiei din 13 august 2004 de punere in aplicare a Deciziei nr. 1.608/2003/CE a Parlamentului European si a Consiliului privind productia si dezvoltarea statisticilor comunitare privind inovarea, publicat in Jurnalul Oficial al Uniunii Europene seria L, nr. 267, din 14 august 2004.

*****) In categoria operatorilor economici nu se cuprind entitatile reglementate si supravegheate de Banca Nationala a Romaniei, respectiv Autoritatea de Supraveghere Financiara, societatile reclasificate in sectorul administratiei publice si institutiile fara scop lucrativ in serviciul gospodariilor populatiei.

******) Pentru creantele preluate prin cesionare de la persoane juridice se vor completa atat valoarea nominala a acestora, cat si costul lor de achizitie.

Pentru statutul de “persoane juridice afiliate” se vor avea in vedere prevederile art. 7 alin. (1) pct. 21 lit. c) din Legea nr. 571/2003, cu modificarile si completarile ulterioare.

*1) Se vor include chiriile platite pentru terenuri ocupate (culturi agricole, pasuni, fanete etc.) si aferente spatiilor comerciale (terase etc.) apartinand proprietarilor privati sau unor unitati ale administratiei publice, inclusiv chiriile pentru folosirea luciului de apa in scop recreativ sau in alte scopuri (pescuit etc.).

*2) In categoria “Alte datorii in legatura cu persoanele fizice si persoanele juridice, altele decat datoriile in legatura cu institutiile publice (institutiile statului)” nu se vor inscrie subventiile aferente veniturilor existente in soldul contului 472.

*3) Titluri de valoare care confera drepturi de proprietate asupra societatilor, care sunt negociabile si tranzactionate, potrivit legii.

*4) Titluri de valoare care confera drepturi de proprietate asupra societatilor, care nu sunt tranzactionate.

*5) La sectiunea XI “Capital social varsat”, la rd. 184 – 194, in col. 2 si 4 entitatile vor inscrie procentul corespunzator capitalului social detinut in totalul capitalului social varsat inscris la rd. 183.

 

Administrator,                           Intocmit

Numele si prenumele ……………     Numele si prenumele …………..

Semnatura …………………….     Calitatea ……………………

Stampila unitatii                       Semnatura ……………………

Nr. de inregistrare in organismul

profesional ………………….

 

SITUATIA ACTIVELOR IMOBILIZATE

la data de 31 decembrie ….

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

| Elemente de imobilizari |Nr.|                Valori brute                    |

|                         |rd.|________________________________________________|

|                         |   |Sold   |Cresteri|     Reduceri    |Sold final   |

|                         |   |initial|        |_________________|(col. 5 =    |

|                         |   |       |        |Total|Din care:  |1 + 2 – 3)   |

|                         |   |       |        |     |dezmembrari|             |

|                         |   |       |        |     |si casari  |             |

|_________________________|___|_______|________|_____|___________|_____________|

|            A            | B |   1   |    2   |  3  |     4     |      5      |

|_________________________|___|_______|________|_____|___________|_____________|

| Imobilizari necorporale |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Cheltuieli de           | 01|       |        |     |     X     |             |

| constituire si          |   |       |        |     |           |             |

| cheltuieli de dezvoltare|   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Alte imobilizari        | 02|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Avansuri si imobilizari | 03|       |        |     |     X     |             |

| necorporale in curs     |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| TOTAL (rd. 01 la 03)    | 04|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Imobilizari corporale   |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Terenuri                | 05|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Constructii             | 06|       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Instalatii tehnice si   | 07|       |        |     |           |             |

| masini                  |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Alte instalatii, utilaje| 08|       |        |     |           |             |

| si mobilier             |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Avansuri si imobilizari | 09|       |        |     |           |             |

| corporale in curs       |   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| TOTAL (rd. 05 la 09)    | 10|       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

| Imobilizari financiare  | 11|       |        |     |     X     |             |

|_________________________|___|_______|________|_____|___________|_____________|

| ACTIVE IMOBILIZATE –    | 12|       |        |     |           |             |

| TOTAL (rd. 04 + 10 + 11)|   |       |        |     |           |             |

|_________________________|___|_______|________|_____|___________|_____________|

 

SITUATIA AMORTIZARII ACTIVELOR IMOBILIZATE

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

| Elemente de imobilizari |Nr.|Sold   |Amortizare|Amortizare    |Amortizare    |

|                         |rd.|initial|in cursul |aferenta      |la sfarsitul  |

|                         |   |       |anului    |imobilizarilor|anului        |

|                         |   |       |          |scoase din    |(col. 9 =     |

|                         |   |       |          |evidenta      |6 + 7 – 8)    |

|_________________________|___|_______|__________|______________|______________|

|            A            | B |   6   |     7    |       8      |       9      |

|_________________________|___|_______|__________|______________|______________|

| Imobilizari necorporale | 13|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Cheltuieli de           |   |       |          |              |              |

| constituire si          |   |       |          |              |              |

| cheltuieli de dezvoltare|   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Alte imobilizari        | 14|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| TOTAL (rd. 13 + 14)     | 15|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Imobilizari corporale   |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Terenuri                | 16|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Constructii             | 17|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Instalatii tehnice si   | 18|       |          |              |              |

| masini                  |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| Alte instalatii, utilaje| 19|       |          |              |              |

| si mobilier             |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| TOTAL (rd. 16 la 19)    | 20|       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

| AMORTIZARI – TOTAL      | 21|       |          |              |              |

| (rd. 15 + 20)           |   |       |          |              |              |

|_________________________|___|_______|__________|______________|______________|

 

SITUATIA AJUSTARILOR PENTRU DEPRECIERE

 

________

| cod 40 |                                                             – lei –

|________|_____________________________________________________________________

|     Elemente de imobilizari    |Nr.|Sold   |Ajustari   |Ajustari  |Sold final|

|                                |rd.|initial|constituite|reluate la|(col. 13 =|

|                                |   |       |in cursul  |venituri  |10 + 11 – |

|                                |   |       |anului     |          |12)       |

|________________________________|___|_______|___________|__________|__________|

|                A               | B |   10  |     11    |    12    |    13    |

|________________________________|___|_______|___________|__________|__________|

| Imobilizari necorporale        |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Cheltuieli de constituire si   | 22|       |           |          |          |

| cheltuieli de dezvoltare       |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Alte imobilizari               | 23|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Avansuri si imobilizari        | 24|       |           |          |          |

| necorporale in curs            |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| TOTAL (rd. 22 la 24)           | 25|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Imobilizari corporale          |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Terenuri                       | 26|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Constructii                    | 27|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Instalatii tehnice si masini   | 28|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Alte instalatii, utilaje si    | 29|       |           |          |          |

| mobilier                       |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Avansuri si imobilizari        | 30|       |           |          |          |

| corporale in curs              |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| TOTAL (rd. 26 la 30)           | 31|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| Imobilizari financiare         | 32|       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

| AJUSTARI PENTRU DEPRECIERE –   | 33|       |           |          |          |

| TOTAL (rd. 25 + 31 + 32)       |   |       |           |          |          |

|________________________________|___|_______|___________|__________|__________|

 

Administrator,                           Intocmit

Numele si prenumele ……………     Numele si prenumele …………..

Semnatura …………………….     Calitatea ……………………

Stampila unitatii                       Semnatura ……………………

Nr. de inregistrare in organismul

profesional ………………….