Machine Translated by Google ACCOUNTING REGULATIONS of December 28, 2015 comply with the International Financial Reporting Standards, applicable to entities authorized, regulated and supervised by the Financial Supervision in the Financial Instruments and Investments Sector - Appendix 1*) ISSUER • FINANCIAL SUPERVISORY AUTHORITY Published in the OFFICIAL MONITOR no. 982 bis of December 30, 2015 Note ÿÿÿÿÿÿÿÿÿÿ *) Approved by Norm no. 39 of December 28, 2015, published in the Official Gazette of Romania, Part I, no. 982 of December 30, 2015. ÿÿÿÿÿÿÿÿÿÿ Chapter I General provisions Article 1 These regulations include rules for drawing up, approving, auditing and publishing the annual financial statements and consolidated annual financial statements of the entities referred to in art. 2 of this norm, hereinafter referred to as entities, as well as rules for recording in accounting the economic- financial operations performed and the chart of accounts applicable to them. Article 2 (1) In accordance with the provisions of the Accounting Law no. 82/1991, republished, with subsequent amendments and additions, the responsibility for organizing and keeping the accounting rests with the administrator or another person who has the obligation to manage the respective entity. (2) The persons referred to in para. (1) must ensure, according to the law, the necessary conditions for: organizing and keeping correct and up-to- date accounting; drawing up and keeping supporting documents regarding economic operations; organizing and carrying out the inventory of assets, liabilities, equity and items recorded in off-balance sheet accounts, as well as capitalizing on its results; compliance with the rules for drawing up financial statements, publishing and submitting them on time to the competent authorities; keeping records and financial statements and organizing management accounting adapted to the specifics of the entity. Article 3 (1) Accounting is kept in the Romanian language and in the national currency. The accounting of operations carried out in foreign currency is kept both in the national currency and in foreign currency. (2) Currency means a currency other than the leu. Article 4 The official documents presenting the economic and financial situation of the entities are the annual financial statements. Article 5 In the case of entities administered in a dual system according to the law, the references in these regulations to "administrators" and "board of directors" will be read as references to "members of the directorate" and "directorate", respectively. Chapter II Provisions regarding the annual financial statements Machine Translated by Google Section 1 Preparation of annual financial statements Article 6 (1) Each entity has the obligation to prepare annual financial statements. The annual financial statements are drawn up in accordance with IFRS requirements. (2) The management companies will organize and keep separately the accounting for the collective investment bodies they manage, from their own accounting. (3) The subunits without legal personality, which belong to the entities, Romanian legal persons, organize and manage their own accounting at the balance sheet level of verification, without preparing annual financial statements, so that it allow the determination of the information and obligations provided for by law, and the legal entities to which they belong to be able to draw up annual financial statements. (4) Entities that have sub-units without legal personality organize and manage accounting so that the necessary information regarding the activity carried out by these sub-units is available. (5) The activity carried out abroad by subunits without legal personality, and which belong to entities with headquarters or domicile in Romania, is included in the annual financial statements of the Romanian legal entity and is reported on the territory of Romania, according to this rule. Article 7 The explanatory notes to the annual financial statements must also include the following information, if they are not required by IFRS: a) the name and registered office of the entity that prepares the consolidated annual financial statements of the largest group of entities of which the entity is part as a subsidiary; b) the name and registered office of the entity that prepares the consolidated annual financial statements of the smallest group of entities of which the entity is part as a subsidiary and which is also included in the group of entities provided for in letter a); c) the place where copies of the annual financial statements can be obtained consolidated provided for in letter a) and b), provided that they are available; d) the average number of people employed during the financial year, broken down by category, as well as the personnel expenses related to the financial year, if they are not presented separately in the profit and loss account, broken down by salaries and allowances, social insurance expenses and expenses with pensions; e) the amount of allowances granted in the financial year to the members of the board of directors, the directors, respectively the members of the directorate and the supervisory board, by virtue of their responsibilities, as well as any commitments generated or assumed regarding pensions for the former members of these bodies, indicating the total amount of commitments for each category; f) the sum of the advances and credits granted to the members of the board of directors, the directors, respectively the members of the directorate and the supervisory board, with the indication of the interest rates, the main conditions and any amounts returned, as well as the commitments assumed on their behalf in the form of guarantees of any way, indicating the total for each category; g) the total fees charged for the financial year by the statutory auditor or audit firm, for the statutory audit of the annual financial statements, as well as the total fees charged for other insurance services, tax consultancy services and other non-audit services. Section 2 Report of the administrators Article 8 (1) The board of directors prepares for each financial year a report, hereinafter referred to as the administrators' report, which includes at least a faithful presentation of the development and performance of the entity's activities and financial position, as well as a description of the main risks and uncertainties with which it face. (2) The presentation from para. (1) represents a balanced and comprehensive analysis of the development and performance of the entity's activities and its position, correlated with Machine Translated by Google the size and complexity of the activities. (3) To the extent necessary to understand the entity's development, performance or position, the analysis includes financial and, as the case may be, non-financial key performance indicators relevant to the specific activities, including information on aspects regarding the environment and employees. In providing its analysis, the directors' report includes, where appropriate, references to and further explanation of the amounts reported in the financial statements yearly. (4) As an exception to the requirements of para. (3), entities that, at the balance sheet date, exceed the criterion of having an average number of 500 employees during the financial year include in the administrators' report, to the extent necessary for understanding the development, performance and position of the entity and the impact of the activity its, a non-financial statement that includes information on at least environmental, social and personnel aspects, respect for human rights, combating corruption and bribery, including: a) a brief description of the entity's business model; b) a description of the policies adopted by the entity in relation to these aspects, including the due diligence procedures applied; c) the results of the respective policies; d) the main risks related to these arising from the entity's operations, including, when relevant and proportionate, its business relationships, its products or services that could have a negative impact on the respective fields and the way the entity manages those risks; e) key non-financial performance indicators relevant for the entity's specific activity. (5) If the entity does not implement policies regarding one or more of the aspects from para. (4), the non-financial statement provides a clear and reasoned explanation regarding this option. (6) The non-financial statement from para. (4) contains, as the case may be, references or additional explanations regarding the amounts reported in the annual financial statements. (7) Information regarding imminent developments or aspects under negotiation may be omitted in exceptional cases, if according to the duly justified opinion of the members of the administrative, management and supervisory bodies, who act within the limits of their legal powers and bear a collective responsibility for the respective opinion, their presentation would seriously damage the commercial position of the entity, provided that these omissions does not prevent a fair and balanced understanding of the development, performance and position of the entity and the impact of its activity. (8) If the entities present the information provided for in para. (7), the provisions of national, community or international legislation are taken into account, with its express mention. (9) An entity that is a subsidiary is exempt from the obligation provided for in paragraph (4) if the entity in question and its subsidiaries are included in the consolidated report of the administrators or in the report of the administrators of another entity, drawn up in accordance with art. 29 and with this article. Article 9 (1) The administrators' report also provides information on: a) important events occurring after the end of the financial year; b) foreseeable development of the entity; c) research and development activities; d) information regarding the acquisition of own shares, namely: (i) the reasons for the purchases made during the financial year; (ii) the number and value of shares acquired and disposed of during the financial year and the proportion of the subscribed capital that they represent; (iii) in the case of acquisition and alienation for consideration, the value of the shares; (iv) the number and nominal value or, in the absence of the nominal value, the accounting value of all the shares acquired and held by the entity and the proportion of the subscribed capital that they represent; e) the existence of branches of the entity; f) the entity's use of financial instruments, and if they are significant for the evaluation of its assets, liabilities, financial position and profit or loss: (i) the entity's financial risk management objectives and policies, including its hedging policy for each Machine Translated by Google major type of forecasted transaction for which hedge accounting is used, and (ii) the entity's exposure to market risk, credit risk, liquidity risk and cash flow risk. (2) The purpose of these presentations is to provide information that helps to better understand the significance of balance sheet or off-balance sheet financial instruments on the financial situation of an entity, the results of its activity and cash flows and to help in the evaluation of the amounts, the moment of occurrence and the degree of certainty of future cash flows associated with those instruments. (3) The required presentations provide information to help the users of the annual financial statements in assessing the degree of risk related to financial instruments, recognized or not in the statement of financial position. (4) Transactions with financial instruments may result in an entity assuming or transferring to other parties one or more of the financial risks (market risk, credit risk, liquidity risk, cash flow interest rate risk). (5) An entity must present the risk management objectives and policies, including its coverage policies. Article 10 An entity whose securities are admitted to trading on a market regulated, includes a corporate governance statement in the administrators' report. This statement shall be included as a separate section of the administrators' report and shall include at least the following information: a) a reference to the following elements, as appropriate: (i) the corporate governance code that applies to the entity; (ii) the corporate governance code that the entity voluntarily decided to apply; (iii) all relevant information regarding governance practices applied in addition to the requirements of national legislation. If the entity refers to one of the governance codes corporate documents mentioned in point (i) or (ii), the entity must indicate the place where their texts are publicly available. If reference is made to the information from point (iii), the entity makes public the details of its corporate governance practices; b) to the extent that, according to national legislation, the entity deviates from one of the corporate governance codes mentioned in letter a) points (i) - (ii), which apply to him or to which he has chosen to apply, an explanation thereof regarding the parts of the code which he does not apply and the reasons for not applying; If the entity has decided not to refer to any of the provisions of a corporate governance code, referred to in letter a), it will present the reasons for this decision; c) a description of the main characteristics of the internal control and risk management systems, in relation to the financial reporting process; d) in the case of entities whose securities - in whole or in part of these titles - are admitted to trading on a regulated market and which are the subject of a public purchase offer, as defined in the legislation in force regarding the capital market : (i) their capital structure, including securities that are not admitted to trading on a regulated market, indicating the different classes of shares and, if applicable, for each class of shares, the rights and obligations attached to that class and the percentage of the share capital which it represents; (ii) the restrictions related to the transfer of securities, if applicable; (iii) significant direct and indirect holdings of shares, as they are defined in the regulations in force regarding the capital market (including indirect holdings through pyramid structures and cross holdings of shares); (iv) holders of any securities with special control rights and a description of those rights; (v) any restrictions on voting rights, such as limitations on the voting rights of holders of a set percentage or number of votes, deadlines for exercising voting rights or systems by which, cooperating with the entity, financial rights attached to securities are separated the holding of securities; (vi) the rules that provide for the appointment or replacement of the members of the board of directors and the modification of the entity's constitutive acts; Machine Translated by Google (vii) the powers of the members of the board of directors and, in particular, those related to the issuance or redemption of shares; (viii) any agreements between the entity and the members of the board of directors or employees, by which compensation is offered, in case of resignation/dismissal without reasonable reason, or the employment relationship ends due to a public offer for purchase. e) the manner of conducting the general meeting of shareholders or associates and its key attributions, as well as a description of the rights of shareholders or associates and how they can be exercised; f) the structure and mode of operation of the administration, management and supervision bodies and their committees; g) a description of the diversity policy applied with regard to the administration, management and supervisory bodies of the entity regarding aspects such as, for example: age, gender or education and professional experience, the objectives of this diversity policy, the way in which the results were implemented in the reporting period. If no such policy applies, the statement contains an explanation to that effect. Article 11 The report drawn up by the board of directors of the management company that administers a collective investment body established by constitutive act will include the information mentioned in art. 9 para. (1). Article 12 The report drawn up by the board of directors of the management company that administers a collective investment body that is not constituted by a constitutive act will include: a) important events occurring after the end of the financial year; b) foreseeable development of the entity; c) research and development activities; d) information regarding the acquisition of own shares, namely: (i) the reasons for the purchases made during the financial year; (ii) the number and nominal value or, in the absence of the nominal value, the accounting value of the shares acquired and disposed of during the financial year and the proportion of the subscribed capital that they represent; (iii) in the case of acquisition and alienation for consideration, the value of the shares; (iv) the number and nominal value of all shares acquired and held by the entity and the proportion of the subscribed capital that they represent; e) the existence of branches of the entity; f) the entity's use of financial instruments, and if they are significant for the evaluation of its assets, liabilities, financial position and profit or loss: (i) the entity's financial risk management objectives and policies, including its hedging policy for each major type of forecasted transaction for which hedge accounting is used, and (ii) the entity's exposure to market risk, credit risk, liquidity risk and cash flow risk. Article 13 The administrators' report is approved by the board of directors and signed on his behalf by the president of the council. Section 3 Statutory auditing of annual financial statements Article 14 (1) The annual financial statements drawn up in accordance with the provisions of these regulations are subject to statutory audit in accordance with the applicable legal provisions in force. (2) The statutory audit of the annual financial statements is carried out by statutory auditors, natural or legal persons, members of the Chamber of Financial Auditors of Romania (CAFR), according to the law. Machine Translated by Google (3) The report of the statutory auditors includes: a) an introduction that identifies at least the annual financial statements that are the subject of the statutory audit, together with the financial reporting framework that was applied to their preparation; b) a description of the scope of the statutory audit, which identifies at least the audit standards according to which the statutory audit was carried out; c) an audit opinion that is unqualified, with reservations or contrary and that clearly presents the statutory auditor's point of view regarding the following: (i) whether the annual financial statements give a true and fair view, in accordance with the relevant financial reporting framework, and (ii) as the case may be, if the annual financial statements comply with the applicable legal requirements. If the statutory auditor is unable to issue an audit opinion, the report mentions the impossibility of issuing such an opinion. d) a reference to the aspects to which the statutory auditor draws attention, by highlighting, without the audit opinion being qualified; e) a point of view regarding: (i) the consistency of the administrators' report with the annual financial statements for the same financial year; and (ii) preparation of the administrators' report in accordance with the applicable legal requirements. (4) The audit report also includes the statement of the statutory auditor who, based on the knowledge and understanding acquired during the audit regarding the entity in question and its environment, declares whether he has identified significant erroneous information presented in the administrators' report, indicating the nature of these wrong information. (5) The report provided for in para. (3) it is signed by the statutory auditors, natural persons, on their behalf or of the statutory auditors, authorized legal persons, as the case may be, and dated. (6) The statutory auditor or audit firm has the obligation to verify the provision by the entity of the non-financial declaration provided for in art. 8 para. (4). (7) The statutory auditor or audit firm expresses, in accordance with the provisions of art. 14 para. (2) lit. e) and para. (4), an opinion regarding the information prepared according to art. 10 lit. c) and d) and verify whether the information mentioned in art. 10 lit. a), b), e), f) and g). (8) The provisions of para. (1) - (5) are not applicable in the case of the non-financial declaration provided for in art. 8 para. (4). Section 4 Signing, approving and publishing the annual financial statements Article 15 The annual financial statements are drawn up in the Romanian language and in the national currency. Article 16 (1) The annual financial statements are signed by the legal entities, including their clear names, the quality of the person who prepared the annual financial statements and the registration number in the professional body, if applicable. (2) The quality of the person who prepared the annual financial statements is completed so: a) the economic director, the chief accountant or another person designated by a written decision of the administrator; b) natural or legal persons, authorized according to the law, members of the Body of Chartered Accountants and Chartered Accountants from Romania. Article 17 The annual financial statements are also signed by the administrator or the person who has the obligation to manage the entity. Article 18 The annual financial statements and the administrators' report are subject to the approval of the general meeting of shareholders or associates, according to the law in force. They are accompanied by the audit report signed by the responsible person, according to Machine Translated by Google the provisions of art. 14 para. (5). Article 19 The duly approved annual financial statements and the administrators' report, together with the audit report, are published in accordance with the legislation in force. Article 20 (1) Whenever the annual financial statements and the administrators' report are published in their entirety, they must be reproduced in the form and content based on which the persons responsible for the statutory auditing of the annual financial statements drew up their audit report. They must be accompanied by the full text of the statutory audit report. (2) If the annual financial statements are not published in their entirety, it is mentioned that the published version represents an abbreviated form of them and reference must be made to the trade registry office where the annual financial statements were submitted. If the annual financial statements have not yet been submitted, this must be submitted. In this case, the audit report is not published, but it is mentioned if an unqualified, qualified or contrary audit opinion was expressed, or if the statutory auditors were not able to express an audit opinion. It should also be mentioned if the audit report refers to aspects to which the statutory auditor draws attention through a separate paragraph, without the audit opinion being qualified. Article 21 For the collective investment bodies established by constitutive act managed by a management company, the annual financial statements are signed by the natural or legal person responsible for their preparation, presented to the board of directors of the management company for appropriation and signed by the president of the board . Article 22 For collective investment bodies that are not constituted by constitutive act, the annual financial statements are signed by the person responsible for their preparation, they are presented to the board of directors of the company that administers the respective collective investment body and are signed on behalf of the board of directors of its president. Article 23 (1) The proposal for distributing the profit or covering the accounting loss is published simultaneously with the annual financial statements. (2) The distribution of the profit or the coverage of the accounting loss is presented in the explanatory notes to the annual financial statements. Article 24 The annual financial statements prepared by the entities must be published in each member state of the European Union in which the respective entities have branches. These member states of the European Union may request that the documents in question be published be done in their official language. Article 25 The members of the board of directors, the directors, respectively the members of the directorate and the supervisory board who act within the limits of the powers conferred by the national legislation, have the collective obligation to ensure that the annual financial statements, the administrators' report, the governance statement corporate, in cases where they are presented separately, and the non-financial statement, referred to in art. 8 para. (4), are drawn up and published in accordance with the requirements of these regulations. Chapter III Provisions regarding the consolidated annual financial statements Machine Translated by Google Section 1 Preparation of consolidated annual financial statements Article 26 An entity (parent company) that has the obligation to draw up consolidated annual financial statements, must draw up these financial statements and a consolidated report of the administrators, in accordance with the requirements provided by IFRS. Article 27 The parent company and all its subsidiaries must be consolidated, regardless of where the subsidiaries' headquarters are located, according to the applicable IFRS provisions. Article 28 The explanatory notes to the consolidated annual financial statements must include and the following information, if not required by IFRS: a) the name and registered office of the entities included in the consolidation; b) the proportion of capital held in the entities included in the consolidation, other than the parent company, by the entities included in the consolidation or by the persons acting in their own name, but on behalf of these entities; c) the conditions that determined the consolidation, in accordance with the provisions of IFRS; d) the information from letter b) must also be presented in the case of entities excluded from consolidation, accompanied by an explanation regarding their exclusion; e) the name and registered office of the entities associated with an entity included in the consolidation and the proportion of their capital held by the entity included in the consolidation or by persons acting in their own name, but on behalf of these entities; f) the information from letter e) must also be presented in the case of associated entities excluded from consolidation, accompanied by an explanation regarding their exclusion; g) the name and registered office of the entities included in the consolidation, for the entities that represent joint ventures, the factors on which they are based joint management and the proportion of the entity's share capital, held by the entities included in the consolidation or by the persons acting in their own name, but on behalf of these entities; h) the name and registered office of each of the entities, other than those provided for in letter a), e) and g), in which the entities included in the consolidation hold directly or through persons acting in their own name, but for the account of these entities, a share of social capital of at least 20%, mentioning the proportion of capital held , the amount of own capital and the profit or loss of the last financial exercise of the entity in question, for which the annual financial statements were approved. This information can be omitted if it is not significant or if the entity in question does not publish its financial statements and if less than 50% of its share capital is owned, directly or indirectly, by the mentioned entities; i) the amount of advances and credits granted, according to the law, to the members of the board of directors, directors, respectively members of the directorate and the supervisory board of the entity, by that entity or by one of its subsidiaries, indicating the interest rates, the main conditions and any amounts returned, as well as the commitments assumed on their account in the form of guarantees of any kind, indicating the total for each category; j) the average number of persons employed during the financial year, by the entities included in the consolidation, broken down by category and, if they are not presented separately in the consolidated profit and loss account, the personnel expenses related to the financial year. The average number of persons employed during the financial year by the entities over which joint control is exercised is recorded separately; k) the amount of remuneration granted during the financial year to the members of the board of directors, the directors, respectively the members of the directorate and the supervisory board for the positions held by them in the parent company and in its subsidiaries, as well as any commitments that arose or are concluded in the same conditions regarding the pensions granted to former members of these bodies, indicating the total for each category. Separately, it presents itself information on the remuneration granted for the functions exercised in jointly controlled entities and associated entities; Machine Translated by Google l) the total fees charged for the financial exercise by the statutory auditor or audit firm, for the statutory audit of the consolidated annual financial statements, as well as the total fees charged for other insurance services, tax consultancy services and other non-audit services. Section 2 The consolidated report of the administrators Article 29 (1) The board of directors of the parent company prepares for each financial year a report, hereinafter referred to as the consolidated report of the administrators, which includes at least a faithful presentation of the development and performance of the activities and the position of the entities included in the consolidation, considered as a whole unitary, along with a description of the main risks and uncertainties they face. (2) The presentation from para. (1) is a balanced and comprehensive analysis of the development and performance of the activities and the position of the entities included in the consolidation, considered as a unitary whole, appropriate to the size and complexity of the activity. To the extent necessary to understand the development, performance or financial position of the entities included in the consolidation, the analysis includes both key financial performance indicators and, after case, of a non-financial nature, in relation to the specific activity of the entities, including information on environmental issues and employees. (3) By way of exception to the provisions of para. (2), entities that are parent companies of a large group which, at the balance sheet date on a consolidated basis, exceed the criterion of having an average number of 500 employees during the financial year, include in the consolidated report of the administrators a consolidated non-financial statement containing, to the extent necessary for understanding the development, performance and position of the group and the impact of its activity, information on at least environmental, social and personnel aspects, respect for human rights, combating corruption and bribery, including: a) a brief description of the group's business model; b) a description of the policies adopted by the group in relation to these aspects, including the due diligence procedures applied; c) the results of the respective policies; d) the main risks related to these aspects arising from the group's operations, including, when relevant and proportionate, business relationships, products or services that could have a negative impact on the respective fields and the way the group manages those risks; e) key non-financial performance indicators relevant for the entity's specific activity. If no policies are implemented at group level with respect to one or more of these matters, the consolidated non-financial statement provides clear and motivated explanations in this regard. (4) The consolidated non-financial statement referred to in para. (3) provides, when appropriate, additional references and explanations regarding the amounts reported in the consolidated annual financial statements. (5) Information regarding imminent developments or aspects under negotiation may be omitted in exceptional cases, if according to the duly justified opinion of the members of the administrative, management and supervisory bodies, who act within the limits of their legal powers and bear collective responsibility for that opinion, they would seriously damage the group's commercial position, provided that these omissions do not prevent a fair and balanced understanding of the development, performance and position of the group and the impact of its activity. (6) If the entities present the information provided for in para. (5), the provisions of national, community or international legislation are taken into account, with its express mention. (7) A parent company that is also a subsidiary is exempt from the obligation provided for in paragraph (3) if the respective exempt parent company and its subsidiaries are included in the administrator's consolidated report or in the separate administrator's report of another entity drawn up in accordance with art. 30 and with this article. Article 30 Machine Translated by Google (1) The consolidated report of the administrators provides, in addition to the information required by other provisions of these regulations, at least the information provided for in art. 9 and art. 11, taking into account the essential adjustments arising from the specific characteristics of a consolidated report of the administrators compared to a report of the administrators, in a way that facilitates the assessment of the position of the entities included in the consolidation, taken as a whole. (2) As regards the entities included in the consolidation, the consolidated report of the administrators also contains information on the number and nominal value or, in the absence of a nominal value, the accounting value of all shares of the entity (the parent company) held by itself , by its subsidiaries or by a person acting in his own name, but on behalf of any of these entities; (3) Regarding the information related to the internal control and risk management systems, the corporate governance statement refers to the main characteristics of these systems for the entities included in the consolidation, taken as a whole. (4) If a consolidated report of the administrators is requested, in addition to the report of the administrators, the two reports can be presented in the form of a single report. Information regarding the presentation of a single report must be included in the section of the report that includes the corporate governance statement. (5) The members of the board of directors, the directors, respectively the members of the directorate and the supervisory board, who act within the limits of the competences conferred by the national legislation, have the collective obligation to ensure that the consolidated annual financial statements, the consolidated report of the administrators, the governance statement consolidated corporate, in cases where they are presented separately, and the consolidated non- financial statement provided for in art. 29 para. (3), are drawn up and published in accordance with the requirements of these regulations. Section 3 Statutory auditing of consolidated annual financial statements Article 31 (1) The annual consolidated financial statements drawn up in accordance with the provisions of these regulations are subject to statutory audit in accordance with the applicable legal provisions. (2) The statutory audit of the consolidated annual financial statements is carried out by statutory auditors, natural or legal persons, members of the Romanian Chamber of Financial Auditors (CAFR), according to the law. (3) The report of the statutory auditors includes: a) mention of the consolidated annual financial statements that are the subject of the statutory audit, together with the financial reporting framework that was applied to their preparation; b) a description of the area of the statutory audit, respectively of the audit standards according to which the statutory audit was carried out; c) an audit opinion that clearly expresses the opinion of the statutory auditors according to which the consolidated annual financial statements provide a true and fair view according to the relevant financial reporting framework and, as the case may be, whether the consolidated annual financial statements comply with the legal requirements; the audit opinion is unqualified, with reservations, an adverse opinion or, if the statutory auditors were not able to expresses an audit opinion, the impossibility of expressing an opinion; d) a reference to the aspects to which the statutory auditors draw attention, through a separate paragraph, without the audit opinion being qualified; e) a point of view regarding the degree of conformity of the consolidated report of the administrators with the consolidated annual financial statements for the same financial year. (4) The report provided for in para. (3) it is signed by the statutory auditors, natural persons, on their behalf or of the statutory auditors, authorized legal persons, as the case may be, and dated. (5) The statutory auditor or audit firm has the obligation to verify the provision by the entity of the non-financial declaration provided for in art. 29 para. (3). (6) The provisions of para. (1)-(4) are not applicable in the case of the non-financial declaration provided for in art. 29 para. (3). Article 32 Machine Translated by Google If the annual financial statements of the entity (parent company) are attached to the consolidated annual financial statements, the report of the persons responsible for the statutory auditing of the consolidated annual financial statements required by art. 31 para. (3) can be combined with the report of the persons responsible for the statutory audit of the annual financial statements of the entity (parent company), provided for in art. 14 para. (3). Section 4 Signing, approving and publishing the consolidated annual financial statements Article 33 (1) The consolidated annual financial statements are signed by the legal entities, including their clear names, the quality of the person who prepared the consolidated annual financial statements and the registration number in the professional body, if applicable. (2) The quality of the person who prepared the consolidated annual financial statements is completed as follows: a) the economic director, the chief accountant or another person designated by a written decision of the administrator; b) natural or legal persons, authorized according to the law, members of the Body of Chartered Accountants and Chartered Accountants from Romania. Article 34 The annual consolidated financial statements are also signed by the administrator or the person who has the obligation to manage the entity (parent company). Article 35 The consolidated annual financial statements and the consolidated report of the administrators are subject to the approval of the general meeting of shareholders or associates, according to the law in force. They are accompanied by the audit report signed by the responsible person, according to the provisions of art. 31 para. (4). Article 36 The consolidated annual financial statements are drawn up and published in Romanian and in the national currency. Article 37 The consolidated annual financial statements, duly approved, together with the consolidated report of the administrators and the audit report, is published in accordance with the legislation in force. Article 38 Whenever the consolidated annual financial statements and the consolidated directors' report are published in full, they must be reproduced in the form and content on the basis of which the statutory auditors drew up their report. They must be accompanied by the full text of the audit report. Article 39 If the consolidated annual financial statements are not published in full, it must be indicated that the published version is an abridged form and must reference is made to the office of the trade register where the consolidated annual financial statements were submitted. If the consolidated annual financial statements have not yet been submitted, this must be specified. In this case, the audit report is not published, but it is mentioned if an unqualified, qualified or contrary audit opinion was expressed, or if the statutory auditors were unable to express an audit opinion. It also mentions if the audit report makes any reference to any matters to which the statutory auditors draw attention in a separate paragraph, without the audit opinion being with reservations. Machine Translated by Google Chapter IV Provisions regarding some operations Section 1 Fixed assets Article 40 (1) Fixed assets are assets generating future economic benefits that are recognized in accordance with the requirements provided by IFRS. (2) Fixed assets, within the meaning of these regulations, include: intangible assets, tangible assets, ongoing assets and financial assets. (3) Within fixed assets, biological assets are tracked separately (account 241 "Biological assets"). The change in the fair value of biological assets is recorded in account 7571 "Gains from the valuation at the fair value of biological assets", respectively account 6571 "Losses from the valuation at the fair value of biological assets". When accounting for operations regarding biological assets, the IFRS provisions are taken into account in this regard. (4) The revaluation surplus included in the revaluation reserve is capitalized by transferring it to retained earnings, account 1175 "Retained earnings representing the surplus made from revaluation reserves", when the asset is derecognised or as it is used, according to IFRS provisions. (5) The highlighting of revaluation reserves must be carried out on each fixed asset and on each revaluation operation that took place. The reduction of revaluation reserves can only be carried out within the limit of the existing credit balance, related to the respective immobilization. (6) The provisions of art. 42 para. (3) and (6) also apply in the case of the transfer of biological assets. In this case, it is used for highlighting in accounting accounts 7573 "Income from the disposal of biological assets" and 6573 "Expenses from the disposal of biological assets". Article 41 (1) Intangible assets include the goodwill, as well as other elements that meet the conditions for recognition as intangible assets. (2) In order to record the establishment, respectively the resumption of depreciation of intangible assets with an indefinite useful life, it is used distinct accounts, according to the Chart of Accounts in these regulations. (3) The expense representing the loss from goodwill depreciation, determined according to IFRS provisions, is recorded in account 6817 "Operating expenses regarding adjustments for goodwill depreciation". (4) In the event that the development expenses have not been fully amortized, no distribution is made from the profits, unless the sum of the reserves available for distribution and the profit carried forward is at least equal to that of the unamortized expenses. Article 42 (1) The amount of depreciation related to intangible fixed assets corresponding to each period is recorded on expenses with the help of account 6811 "Operating expenses regarding depreciation of fixed assets, real estate investments and biological assets valued at cost". (2) In accounts 6813 "Operating expenses regarding adjustments for the depreciation of fixed assets, real estate investments and biological assets valued at cost", respectively 7813 "Income from adjustments for the depreciation of fixed assets, real estate investments and biological assets valued at cost", only impairments related to intangible assets are recorded, which are recorded at cost and not at revalued value. (3) In the case of removing an intangible asset from the records, it is noted separately the income resulting from this operation, in account 7583 "Income from the sale of intangible and tangible assets and other capital operations", and the expenses representing the unamortized value of the intangible asset, as well as other expenses related to the sale of the intangible asset, as the case may be, in the account 6583 "Expenses regarding tangible and intangible fixed assets transferred and other capital operations". Any adjustments for depreciation established previously, are properly added to the income by highlighting Machine Translated by Google in account 7813 "Income from adjustments for the depreciation of fixed assets, real estate investments and biological assets valued at cost". (4) If the revaluation of intangible assets takes place, the result of the revaluation (plus or minus) is highlighted in the debit or credit of account 1051 "Reserves from the revaluation of intangible assets", as the case may be. (5) When reflecting in the profit and loss account the differences resulting from the subsequent revaluation of the intangible asset, account 7551 "Revenues from the revaluation of intangible assets" is used, respectively account 6551 "Expenses from the revaluation of intangible assets", as the case may be. (6) For the purpose of presentation in the profit and loss account, the gains or losses that occur with the cessation of use or the exit of an intangible or tangible asset are determined as the difference between the income generated by the exit of the asset and its unamortized value, including the expenses caused by its removal from the record, and must be presented as a net value in the profit and loss account, according to IFRS provisions. Article 43 (1) Tangible fixed assets include: land and land development, buildings, machines and equipment, means of transport, furniture, office equipment, equipment for the protection of human and material values, as well as other tangible assets. (2) Within the tangible assets accounts, real estate investments are highlighted separately. Article 44 (1) The provisions of art. 42 para. (1), (2), (3), (4) and (5), shall be applied accordingly to tangible assets, with reference to their corresponding accounts. (2) Land and buildings are separable assets and are accounted for separately, even when acquired together. An increase in the value of the land on which a building is located does not affect the determination of the depreciable value of the building. (3) Land accounting is kept in two categories: land and land developments, and in the analytical records, land can be highlighted in different specific categories: land with constructions, land without constructions, agricultural land and others. (4) Tangible fixed assets that are the subject of a leasing contract are highlighted in accounting according to the nature of the leasing contract, in compliance with IFRS provisions. (5) The initially estimated costs of disassembling and moving the tangible immobilization upon decommissioning, as well as those with the restoration of the location on which the tangible immobilization is positioned, are recorded in the debit of the tangible immobilization account in correspondence with account 1513 "Provisions for the decommissioning of tangible immobilization and other similar actions related to them". (6) Within group 21 "Tangible assets" real estate investments are registered separately (account 215 "Real estate investments"). investment real estate valued at fair value is tracked separately from those valued at cost. (7) The differences generated by the change in the fair value of real estate investments registered according to the model based on fair value are recorded in account 7561 "Gains from the fair value evaluation of real estate investments", respectively account 6561 "Losses from the fair value evaluation of real estate investments" . In the same accounts, the differences generated by the change in the fair value of the investments in progress, evaluated at the fair value, are recorded. (8) The provisions regarding the deregistration of an intangible or tangible asset are also applicable in the case of the deregistration of a real estate investment. In this case, it is used for highlighting in accounting accounts 7562 "Income from the sale of real estate investments" and 6562 "Expenses from the sale of real estate investments". (9) The accounting of real estate investments is carried out in compliance with IFRS provisions. Article 45 Assets in progress accounting is kept separately for tangible assets and real estate investments in progress. Machine Translated by Google Article 46 (1) Tangible fixed assets in progress represent the unfinished investments carried out under own management or in partnership. (2) Tangible fixed assets in progress are transferred to the category of completed fixed assets after their reception, commissioning or commissioning, as the case may be. (3) IFRS provisions apply to real estate investments. Article 47 (1) In the category of financial fixed assets are included the shares held in subsidiaries, associated entities and jointly controlled entities, the loans granted to these entities, other investments held as fixed assets, as well as other loans. (2) The financial fixed assets provided for in para. (1) is registered in accounting using the accounts in group 26 "Financial assets". (3) A financial instrument is classified, according to the provisions of IFRS, at the time of its initial recognition, at which time the accounting treatment is also determined, including the measurement rules applicable to it. Article 48 (1) Accounting of financial fixed assets provided for in art. 47 is carried out depending on their nature and the type of entity in which the shares are held. (2) The amounts granted to third parties based on contracts for which the entity charges interest, according to the law, are recorded in the immobilized receivables accounts representing granted loans. (3) Other immobilized receivables include guarantees, deposits and sureties submitted by the entity to third parties. Article 49 (1) The accounting of leasing operations is carried out depending on the nature of the goods that are the subject of the leasing contract, in compliance with IFRS provisions. (2) As the lessee of a financial leasing contract, the entity registers the assets taken under leasing, with the help of the accounts of intangible assets, tangible assets or other distinct analytical assets, on account 167 "Other loans and similar debts". (3) The installments to be paid to the lessor, including the related interest, are recorded as debt in account 406 "Debts from financial leasing operations". (4) In the lessee's accounting, the assets taken under operational leasing are highlighted in off-balance sheet accounts, and the amounts paid or to be paid, representing rents, are recorded with the help of account 612 "Expenses with royalties, management locations and rents". (5) In the case of a sale and leaseback transaction, when the transaction results in a financial lease, the surplus representing the difference between the sale value and the accounting value, which must be amortized during the duration of the leasing contract, is recorded in account 472 " Revenue recorded in advance". (6) In the case of a sale and leaseback transaction, when the transaction results in an operational lease, the following shall be considered: a) in the situation where the fair value of the asset is lower than its accounting value, the reduction of the accounting value to the level of the fair value is recorded in the form of adjustments for depreciation; b) if the selling price is lower than the fair value, any losses compensated by future lease payments at a value below the market price, deferred and later amortized, during the period of use of the asset, are recorded in account 471 "Expenses recorded in advance "; c) if the sale price is higher than the fair value, the resulting surplus, which must be deferred and subsequently amortized, during the period of use of the asset, is recorded in account 472 "Income recorded in advance"; d) the asset is recorded in the accounting according to the rules applicable to the category to which the respective asset belongs. Section 2 Current assets Machine Translated by Google Article 50 Assets are classified as current assets under the conditions provided by IFRS. Article 51 The category of current assets includes stocks and fixed assets held for sale, short-term investments, the house and bank accounts. Article 52 The recognition, evaluation and removal of the stocks are carried out according to IFRS provisions. Inventories are highlighted in accounting according to their nature, in compliance with IFRS provisions. Article 53 (1) When there is a change in the use of a tangible asset, in the sense that this is to be improved in the perspective of the sale, under the conditions provided by IFRS, the entity records the transfer of the asset from the category of tangible fixed assets to the category of fixed assets held for sale (account 311 "Fixed assets held for sale"). (2) If the tangible immobilization transferred in accordance with the provisions of para. (1) has been revalued, the related revaluation reserve is closed when the asset is sold. (3) In the case of assets included in the category of fixed assets held for sale, which later change their destination, to be used for a longer period or to be rented to third parties, a transfer of them, from the category of assets, is recorded in the accounting assets held for sale, in the category of tangible assets. (4) The accounting treatment applicable in the event of a change in the destination of an asset is established based on IFRS provisions. (5) Fixed assets and assets included in groups intended for sale classified as held for sale, according to IFRS, are recorded in account 311 "Fixed assets held for sale". Article 54 (1) In the category of stocks are also included goods in custody, for processing or on consignment to third parties. (2) The purchased stocks, for which the related risks and benefits have been transferred, but which are in the process of being supplied, are reflected distinctly in the accounting. Article 55 (1) It is prohibited, according to the law, to possess, under any title, material goods, as well as to carry out economic operations, without being recorded in the accounting. (2) Assets of the nature of stocks and assimilated assets, in custody, processing or consignment to third parties, are registered in separate analytical accounts, opened within the stock accounts. (3) The establishment and resumption of the adjustments for the depreciation of the stocks are carried out on account of the profit and loss account. Article 56 Treasury accounting provides evidence of the existence and movement of short-term investments, availability in bank/cashier accounts, short-term bank loans and other treasury values. Article 57 (1) Other short-term investments represent bonds issued and repurchased, bonds purchased and other securities purchased in order to make a profit in the short term. (2) The category of other short-term investments also includes bank deposits on Machine Translated by Google short term, except for bank deposits with a term of no more than 3 months. Upon entry into the entity, short-term investments are evaluated according to IFRS provisions. (3) Short-term bank deposits in foreign currency are registered upon establishment at the exchange rate communicated by the National Bank of Romania, from the date of the establishment operation. (4) Liquidation of short-term bank deposits established in foreign currency is carried out at the exchange rate communicated by the National Bank of Romania, from the date of the liquidation operation. (5) Exchange rate differences between the exchange rate from the date of incorporation or the exchange rate at which they are recorded in accounting and the National Bank of Romania exchange rate from the date of liquidation of bank deposits are recorded as income or expenses from exchange rate differences, as the case may be. (6) For the use of the currency exchange rate, the provisions of art. 58 para. (15) of these regulations. (7) Financial assets classified as short-term investments are registered in accounting with the help of accounts from group 50 "Short-term investments". Article 58 (1) Accounts with banks include: receivables, such as checks and commercial bills deposited with banks, availability in lei and foreign currency, entity checks, bank deposits with a term of no more than 3 months, short-term bank loans, as well as interest related to availability and credits granted by banks in current accounts. (2) Current bank accounts are developed analytically for each bank. (3) The accounting of available funds in banks/cashiers and their movement, as a result of the receipts and payments made, is kept separately in lei and in foreign currency. (4) Amounts transferred or deposited in banks or by postal order, based on documents presented to the entity and not yet appearing in the account statements, are registered separately in accounting in account 5125 "Amounts in progress of settlement". (5) The sums granted to the staff employed through the card system, as well as the sums in cash, made available to the staff or third parties, in order to make payments in favor of the entity, are shown separately in the accounting in account 542 "Treasury advances". (6) Amounts representing treasury advances, granted according to the law, and not settled until the end of the reporting period, are highlighted in account 461 "Miscellaneous debtors" or account 4282 "Other claims related to personnel", depending on the nature of the claim. (7) The interest to be collected, related to the availabilities in the bank accounts, are registered separately in the accounting, compared to the interest payable, related to the loans granted by the banks in the current accounts, as well as those related to the short-term bank loans. (8) The interest to be paid and the interest to be collected, related to the current financial year, are recorded as financial expenses or financial income, as the case may be. (9) Operations regarding receipts and payments in foreign currency are recorded in accounting at the exchange rate communicated by the National Bank of Romania, from the date of the operation. (10) At the end of each reporting period, availability in foreign currency and other treasury values, such as state securities in foreign currency, letters of credit and deposits in foreign currency, are valued at the exchange rate of the foreign exchange market communicated by the National Bank of Romania, from the last banking day of the month in question. (11) In order to pay some obligations towards suppliers, entities can request the opening of letters of credit at banks, in lei and foreign currency, in their favor. (12) Liquidation of letters of credit established in foreign currency is carried out at the exchange rate communicated by the National Bank of Romania, from the date of the liquidation operation. Exchange rate differences between the exchange rate from the date of establishment or the exchange rate at which the letters of credit are recorded in accounting and the National Bank of Romania exchange rate from the date of liquidation of the letters of credit are recorded as income or expenses from exchange rate differences, as the case may be. (13) In the internal transfers account, cash transfers between bank accounts, as well as between bank accounts and the entity's cashier, are recorded. (14) Financial operations in lei or foreign currency are carried out in compliance with the regulations issued by the National Bank of Romania and other regulations issued for this purpose. (15) For the evaluation at the end of each reporting period, of the elements Machine Translated by Google expressed in foreign currency, the exchange rate of the foreign exchange market, communicated by the National Bank of Romania, from the last banking day of the month in question is used. The recorded exchange rate differences are recognized in the accounting and are presented in the statement of the overall result according to the provisions of IFRS. (16) Exchange rate differences related to non-monetary financial assets, expressed in foreign currency, classified according to IFRS provisions as available for sale, valued at fair value, are reflected in account 1036 "Exchange rate differences related to non-monetary financial assets, in foreign currency, classified in the category of those available for sale". (17) Exchange rate differences, related to elements expressed in foreign currency, other than those from para. (16), is reflected in the profit or loss account. (18) The monetary and non-monetary elements, expressed in foreign currency, are evaluated at the end of each reporting period according to IFRS. Section 3 Third Parties Article 59 Third-party accounting ensures the record of the entity's debts and claims in its relations with suppliers, customers, staff, social insurance, the state budget, affiliated entities and those linked by participation interests, associations/shareholders, debtors and various creditors. Article 60 (1) In the accounting of suppliers and customers, operations regarding purchases and services provided, as well as other similar operations, are recorded. (2) Within the accounts of suppliers and customers, debts and receivables resulting from transactions with property reserve clauses are grouped separately. Also, in analytical accounting, clients and suppliers in which the entity holds shares are grouped separately. (3) Advances granted to suppliers, as well as those received from customers, are recorded in accounting in separate accounts. Advances granted to fixed assets suppliers are reflected separately from advances granted to other suppliers. (4) Debts to suppliers of goods, respectively service providers, from which, until the end of the reporting period, invoices have not been received, are highlighted separately in accounting, based on the documents certifying the receipt of goods, respectively services. (5) Receivables from customers for which, until the end of the reporting period, the invoices have not been drawn up, are highlighted separately in the accounting, based on the documents certifying the sale of goods, respectively the provision of services. (6) The operations regarding the sales/purchases of goods and the provision of services performed on the basis of commercial effects are recorded in the accounting in the corresponding accounts receivable or payable, as the case may be. (7) Discounted commercial effects not yet due are recorded in an off-balance sheet account and are mentioned in the explanatory notes. (8) Commercial effects must meet the conditions of substance and form provided by the legislation in force, without which their validity can be challenged or cancelled. Article 61 (1) Receivables and liabilities in foreign currency are recorded in accounting both in lei and in foreign currency, in compliance with IFRS provisions. (2) In order to apply the rules regarding the accounting of operations in foreign currency, receivables and debts expressed in lei, whose settlement is made according to the exchange rate of a currency, are assimilated to elements expressed in foreign currency. (3) A foreign currency transaction must initially be registered at the exchange rate communicated by the National Bank of Romania, from the date of the transaction. The exchange rate of the foreign exchange market used in this sense will be the one communicated by the National Bank of Romania, from the last banking day prior to the date of evaluation. (4) Exchange rate differences that appear when settling foreign currency receivables and liabilities at rates different from those at which they were initially recorded during the reporting period or from those at which they are recorded in accounting must be recognized as income or expenses from Machine Translated by Google exchange rate differences in the month that occur. (5) When the receivable or debt in foreign currency is settled during the same reporting period in which it occurred, the entire exchange rate difference is recognized in that period. When the claim or debt in foreign currency is settled in a subsequent reporting period, the exchange rate difference recognized for each period that intervenes until the settlement period is determined taking into account the change in exchange rates that occurred during each period. (6) Differences in value that appear when settling claims and debts expressed in lei, depending on a different exchange rate than the one at which they were initially recorded during the reporting period or compared to those at which they are recorded in accounting must be recognized in the period they appear, to other income or financial expenses. When the claim or debt is settled during the same period in which it arose, the entire difference the result is recognized in that reporting period. When the claim or debt is settled in a later period, the difference recognized in each period that intervenes until the settlement period, is determined taking into account the change in exchange rates that occurred during each period. (7) The provisions of para. (2)-(6) are also applicable to the activity carried out abroad by subunits without legal personality, which belong to legal entities with headquarters or domicile in Romania, included in the annual financial statements of the Romanian legal entity. Article 62 The provisions of art. 58 para. (15) are also applicable to claims and debts in lei, the settlement of which is made according to the exchange rate of a currency. Article 63 Uncertain receivables are recorded separately in accounting. Article 64 (1) The accounting of settlements with the staff includes salary rights, increases, additions, awards from the salary fund, allowances for vacations, as well as those for temporary incapacity for work, paid from the salary fund, the premiums representing the participation of the staff in the profit, granted according to the law, and other rights in money and/or in kind owed by the entity to the personnel for the work performed. (2) The benefits granted to the staff are highlighted in the accounting in compliance with the provisions of IFRS. Benefits in the form of profit participation, post-employment benefits, other long-term benefits granted to employees, as well as those granted at the end of the employment contract are recorded during the financial year using account 1517 "Provisions for employee benefits"/separate analytical. When they are recognized as debts to employees, the value of the provisions will be taken up through the corresponding income accounts. Premiums representing staff profit participation, granted according to the law, and which do not meet the conditions for recognition as liabilities, are recognized as a provision under the conditions provided by IFRS. In the financial statements of the exercise for which premiums are proposed representing the staff's participation in profit, their consideration is reflected in the form provision, the expense resulting from the service provided by the employee. The provision is to be resumed in the financial year in which these premiums are granted. (3) In accounting, other rights and advantages granted to staff are recorded separately, which, according to the legislation in force, are not borne from the salary fund. (4) Personnel rights not collected within the legal term are registered in accounting separately, per person. (5) The amounts owed and unpaid to the staff (rest and other staff rights), respectively the possible amounts to be collected from them, related to the current financial year, are registered as other debts and claims related to the staff. (6) Deductions from staff salaries for purchases with payment in installments, rents or other obligations of employees, owed to third parties (seizures, alimony and others), are carried out only on the basis of enforceable titles or as a result of contractual relationships. (7) Debits from unsettled treasury advances, from distributions of Machine Translated by Google uniforms and work equipment, as well as debits from material damages, fines and penalties established on the basis of final court decisions, and other claims against the entity's staff, are recorded as other claims related to personnel. (8) The accounting of settlements regarding social contributions includes the obligations for the contribution to social insurance, the contribution to social health insurance and the contribution to the unemployment fund. (9) Any amounts owed or to be collected in the following periods, related to the current financial year, are registered as other social debts and receivables. This includes the unit's contribution to voluntary pension schemes and voluntary health insurance premiums. (10) Benefits in the form of the entity's own shares or other equity instruments, granted to employees in the framework of pay-as- you-go transactions of shares settled in shares, are recorded in account 644 "Expenses with remuneration in equity instruments", in the counterpart account 1031 "Benefits granted to employees in the form of equity instruments", at the fair value of the equity instruments, from the date of granting those benefits. The recognition of expenses related to the service provided by employees takes place at the time of its provision. (11) For the accounting of transactions with payment based on shares it applies IFRS provisions. Article 65 (1) Settlements with the state budget and special funds include: profit tax, value added tax, salary income tax, subsidies to be received, other taxes, taxes and similar payments, as well as contributions to special funds. (2) Payment profit tax must be recognized as a liability within the limit of the unpaid amount. If the amount paid exceeds the amount owed, the surplus must be recognized as a receivable. (3) The calculation and registration of the profit tax is carried out separately for the current profit tax and the deferred profit tax. (4) The value added tax is determined and recorded in the accounting according to the legislation in force. (5) The income tax of the nature of salaries, which is recorded in the accounting, includes the total of individual taxes, calculated according to the law. (6) Subsidies received or to be received are recorded in accounting separately, depending on their destination, respectively subsidies regarding assets or subsidies regarding revenues, in compliance with IFRS provisions. (7) Other taxes, fees and payments due to the state budget or local budgets include: excise duties, building tax, land tax, dividend tax, tax on means of transport, taxes for the use of state-owned land and other taxes and taxes. These are highlighted in the analytical accounting by types of taxes, charges and payments due to the state budget or local budgets. Article 66 (1) The accounting of the settlements between the entities within the group and with the shareholders/associates, includes the operations that are registered mutually and in the same management period, both in the accounting of the debtor entity and of the creditor, as well as the settlements between the shareholders/associates and the entity regarding the social capital, the dividends due to them, other settlements with the shareholders/associates and also the operations carried out jointly, in the case of joint ventures. (2) The records of settlements from operations in joint ventures, respectively of the settlement of expenses and revenues realized from operations in joint ventures, as well as of the amounts transferred between co-participants, are made with the help of account 458 "Settlements from operations in joint ventures". The accounting of the mentioned operations is carried out with the application of IFRS provisions. Article 67 The amounts deposited or temporarily left at the disposal of the entity by the shareholders/associates, as well as the related interests, calculated under the conditions provided by law, are recorded in the accounting in separate accounts. Machine Translated by Google Article 68 (1) Accounting for dividends will be done in compliance with the provisions contained in IFRS. (2) Dividends distributed to shareholders, proposed or declared after reporting period, as well as the other similar distributions made from the profit determined according to IFRS and included in the annual financial statements, should not be recognized as debt at the end of the reporting period. In this sense, the amounts representing dividends will be reflected in accordance with the provisions of para. (1) and (3). (3) Amounts representing dividends due are highlighted in the retained earnings following that, after the approval by the general meeting of shareholders of this destination, they will be reflected in account 457 "Dividends payable". (4) The share - part of profit that is paid, according to the law, to each shareholder constitutes a dividend. Article 69 The operations for which further clarifications are required, which cannot be recorded directly in the corresponding accounts, are provisionally recorded in a separate account (account 473 "Settlements from operations under clarification"). The amounts recorded in this account must be clarified by entity within a period of no more than three months from the date of ascertainment. Article 70 (1) The expenses made and the incomes made in the current financial year, but which concern the following financial years, are registered separately in the accounting, under advance expenses or income in advance, as the case may be. (2) The expenses and incomes mentioned in para. (1) refers mainly to the following: rents, subscriptions and other expenses incurred in advance, respectively income from rents, subscriptions and other revenues related to the following periods or years. Article 71 Transactions with derivative financial instruments are highlighted in accounting with the help of accounts from group 46 "Miscellaneous debtors, various creditors and derivatives settlements" Section 4 Commitments and other off-balance sheet elements Article 72 (1) Rights and obligations, as well as some assets that cannot be recognized as assets and liabilities of the entity, are recorded in accounting in off-balance sheet accounts, also called order and record accounts. (2) In the category of elements provided for in para. (1) includes commitments (promissory notes, guarantees, sureties) granted or received in relations with third parties, tangible fixed assets taken on rent, material values received for processing or repair, in safekeeping or custody, debtors removed from the asset to be pursued further, royalties, stocks of the nature of materials put into use, management locations, rents and other assimilated debts, discounted effects not yet due, public goods received in administration, concession and rent from companies, as well as other values. (3) In the explanatory notes to the annual financial statements must be presented information regarding the items recorded in off-balance sheet accounts. (4) Regarding the information presented in the explanatory notes to the annual financial statements, special importance must be given to the information related to financial instruments and related parties, as defined in IFRS. Section 5 Equity Article 73 Machine Translated by Google (1) Equity includes capital contributions, capital premiums, reserves, retained earnings, the result of the financial year, as well as other equity elements. (2) When preparing the annual financial statements, the entities adopt the financial concept of capital. According to this concept, capital is synonymous with the entity's net assets or equity. (3) The form of the entity's capital is determined by its legal form. Article 74 (1) The subscribed social capital and the paid-in social capital are registered separately in the accounting, based on the incorporation documents of the legal entity and the supporting documents regarding the capital payments on the occasion of the establishment and increase of the social capital. (2) The analytical record of the social capital is kept by shareholders/associates, including the number and nominal value of the subscribed and paid shares. The value of the share capital is presented separately in the statement of financial position and the statement of changes in equity. (3) The main operations that are recorded in the accounting regarding the increase of the social capital are: the subscription and issuance of new shares, the incorporation of reserves, as well as other operations provided by law. (4) The operations that are registered in the accounting regarding the reduction of the share capital, mainly refer to the following: reduction of the number of shares or reduction of their nominal value as a result of the withdrawal of some shareholders/ associates, repurchase of shares, coverage of accounting losses from previous years, as well as other operations provided by law. (5) Any modification of the share capital is carried out based on the decision of the general meeting of the associates, in compliance with the applicable legislation in force. (6) The share capital presented in the annual financial statements must corresponds to the registered capital at the Trade Registry Office. If, following the application of IFRS, adjustments are made to the share capital, they do not affect the paid-up share capital of the entity. (7) The removal from the record of an asset that constituted a contribution to the social capital does not change the social capital, except for the situations provided by the legislation in force. In all cases of modification of the share capital, it is carried out based on the decision of the general meeting of shareholders, in compliance with the applicable legislation in force. Article 75 (1) The repurchased own shares, according to the law, are presented in the statement of financial position as a correction of the own capital. (2) Gains or losses related to the issuance, redemption, sale, free transfer or cancellation of the entity's equity instruments shall not be recognized in the profit and loss account. The consideration received or paid as a result of such operations is recognized directly in equity and is presented separately in the statement of financial position, respectively the statement of changes in equity, as follows: - gains are reflected in account 141 "Gains related to the sale or cancellation of equity instruments"; - losses are reflected in account 149 "Loss related to the issuance, redemption, sale, free transfer or cancellation of equity instruments". (3) Gains related to equity instruments are determined as the difference between the sale price of the equity instruments and their redemption value, respectively between the nominal value of the canceled equity instruments and their redemption value. (4) Losses related to equity instruments are determined as the difference between the redemption value of the equity instruments and their sale price, respectively between the redemption value of the canceled equity instruments and their nominal value. (5) It does not represent gains or losses related to the issuance, redemption, sale, free transfer or cancellation of the entity's equity instruments, exchange rate differences between the time of subscription of the shares and the time of payment of their consideration, these being recognized as income or expenses financial, as the case may be. (6) The expenses related to the issuance of equity instruments are reflected directly in equity (account 149 "Loss related to the issuance, Machine Translated by Google redemption, sale, free transfer or cancellation of equity instruments"). (7) The credit balance of account 141 "Gains related to the sale or cancellation of equity instruments", respectively the debit balance of account 149 "Loss related to the issuance, redemption, sale, free transfer or cancellation of equity instruments", may increase or decrease the amount of other reserves (account 1068 "Other reserves"). (8) The debit balance of account 149 "Loss related to the issuance, redemption, sale, free transfer or cancellation of equity instruments" can also be covered from the retained earnings and other elements of equity, according to the decision of the general meeting of the shareholders. (9) The explanatory notes to the annual financial statements must include information on the operations that affected the entity's equity instruments. Article 76 In the case of a merger by absorption, the value of the shares held by the absorbed company in the capital of the absorbing company is highlighted by the absorbing company, on the occasion of taking over the elements of the nature of the assets, liabilities and equity of the absorbed company, in account 1095 "Treasury shares representing securities held by the absorbed company to the absorbing company". Article 77 The value of the adjustments related to the share capital is recorded separately, in account 1022 "Adjustments of the share capital", and mainly refers to: a) differences from the inflation adjustment, related to the social capital; b) adjustments of the social capital with the amounts representing differences from revaluations of tangible assets, which were included in previous periods in the social capital and which must be recorded as differences from the revaluation (except for the surplus from the evaluation that is realized). Article 78 The differences resulting from the adjustments made on the occasion of the application of IAS 29 are reflected in account 118 "The carried forward result from the adoption of IAS 29 for the first time", with the distinct highlighting for each element that was the subject of such adjustments. Article 79 (1) The accounting of reserves is kept by categories of reserves: legal reserves, statutory or contractual reserves, reserves from the revaluation of intangible and tangible assets and other reserves. (2) Legal reserves are established annually from the profit of the entity, within the quotas and limits provided by law, and from other sources provided by law. (3) Legal reserves can be used only under the conditions provided by law. (4) Statutory or contractual reserves are established annually from the net profit of the entity, according to its constitutive act. (5) The accounting treatment of the reserve from the revaluation of intangible and tangible assets is that provided by IFRS. Revaluation reserves are made up of differences resulting from the revaluation of intangible and tangible assets. The highlighting of revaluation reserves is carried out on each fixed asset and on each revaluation operation that took place. (6) Other reserves not provided for by law or statute may be optionally set up on account of the net profit to cover accounting losses or for other purposes, according to the decision of the general meeting of shareholders, in compliance with the legal provisions. Article 80 (1) Other equity accounts include: a) benefits granted to employees in the form of equity instruments (account 1031 "Benefits granted to employees in the form of equity instruments"); equity component of compound financial instruments (account 1032 "Equity component of financial instruments Machine Translated by Google composed"), as well as other equity elements. b) the differences from the evaluation of the hedging instruments, within the cash flow hedging operations (the effective part) (account 1037 "Differences regarding the cash flow hedging instruments"); c) differences from changes in the fair value of assets available for sale (account 1035 "Differences from changes in the fair value of financial assets available for sale"); d) the differences between the fair value of the acquired assets in the case of a transaction with payment based on shares with settlement in shares, accounted for according to IFRS, and the accounting value of equity instruments (account 1038 "Other equity elements"/separate analytical); e) exchange rate differences related to non-monetary financial assets, in foreign currency, available for sale (account 1036 "Exchange rate differences related to non-monetary financial assets, in foreign currency, classified in the category of those available for sale"); f) favorable or unfavorable differences from the subsequent evaluation of available-for-sale financial assets (account 1035 "Differences from changes in the fair value of available-for-sale financial assets"); g) other amounts that must be recorded in the equity accounts. (2) According to IFRS, an entity separately recognizes the components of a financial instrument that creates a financial liability of the entity and gives an option to the holder of the instrument to convert it into an equity instrument of the entity. From the entity's perspective, such an instrument comprises two components: a financial liability (a contractual commitment to deliver cash or another financial asset) and an equity instrument. The classification of the debt and equity components of a convertible instrument is not revised as a result of the change in the probability of exercising the conversion option. Also, there is no gain or loss for conversion at maturity. (3) Income from dividends and similar, related to financial assets available for sale, are recorded in account 7623 "Income related to financial assets available for sale"/separate analytical". (4) When financial assets available for sale are derecognised, the gains or losses representing favorable or unfavorable valuation differences, previously highlighted in account 1035 "Differences from changes in the fair value of financial assets available for sale", are recorded in the account 7623 "Income related to available-for-sale financial assets"/separate analytical", respectively 6613 "Loss from the disposal of available-for-sale financial assets". (5) Adjustments for losses in value of financial assets constituted according to the accounting regulations applicable until 31.12.2015, are transferred to account 1035 "Differences from changes in the fair value of financial assets available for sale" or to account 1177 "The carried forward result from transition to the application of IFRS, less IAS 29". (6) Reserves constituted by the value of financial assets acquired free of charge in accordance with the accounting regulations applicable until 31.12.2015, registered in account 1065 "Reserves constituted by the value of financial assets acquired free of charge", are transferred to account 1035 "Differences from change in the fair value of available-for-sale financial assets". When removing the financial assets acquired free of charge, the amounts previously recorded in account 1065 "Reserves constituted by the value of financial assets acquired free of charge" are recorded in account 768 "Other financial income". Article 81 (1) The profit tax which, according to IFRS, is recognized in other elements of the overall result, defined as such according to IFRS provisions, is highlighted in account 1034 "Current profit tax and deferred profit tax recognized in equity", following separate current profit tax and deferred profit tax. In this account, the deferred profit tax corresponding to the legal reserves and other reserves is highlighted. (2) In account 1034 "Current profit tax and deferred profit tax recognized in equity" the profit tax corresponding to the carried forward result or other components of equity is not highlighted, it is recognized directly in the respective element of equity. Section 6 Provisions Machine Translated by Google Article 82 (1) Provisions are recorded in accounting with the help of accounts from group 15 "Provisions" and are periodically established on account of expenses, with the exception of those related to the decommissioning of tangible assets and other similar actions related to them for which the provisions provided by IFRS will be taken into account . (2) Provisions are grouped by category and are constituted for: a) litigation; b) guarantees granted to customers; c) decommissioning tangible assets and other similar actions related to them; d) restructuring; e) employee benefits; f) other provisions. (3) Provisions are periodically analyzed and regularized, as follows: a) by debiting the expense accounts with the provisions, distinct analytical, in the case of increasing the provisions in order to reflect the best current estimate; b) by debiting the expense accounts (account 6861 "Expenses regarding the updating of provisions"), in the case of an increase in provisions due to the passage of time or interest costs related to defined benefit plans; c) by crediting the income accounts from provisions, distinct analytical, in the case of the decrease of provisions in order to reflect the best current estimate; d) by crediting the revenue accounts from provisions, distinct analytical, in the case of the use of provisions; at the same time, the related losses are recorded in the corresponding expense accounts, in relation to their nature. (4) The recognition, assessment and updating of provisions is carried out in compliance with IFRS. Section 7 Accounting of expenses, income and results Article 83 (1) Expense accounting is kept by type of expenses, according to their nature, as follows: a) expenses regarding materials and other consumables; b) personnel expenses (salaries, insurance and social protection and other personnel expenses borne by the entity); c) expenses regarding the services performed by third parties, protocol expenses, advertising and publicity, postal expenses and telecommunications fees, banking services and others; d) expenses with other taxes, duties and assimilated payments (other than the profit tax); e) financial expenses; f) expenses with depreciation, provisions and adjustments for depreciation or loss of value; g) expenses with profit tax (expenses with current profit tax, expenses with deferred profit tax); h) other expenses. (2) In the expense accounts, the expenses resulting from operations with derivative instruments (account 6643 "Loss related to derivative instruments") are highlighted separately, respectively: a) losses regarding operations with derivative instruments held for trading; b) losses regarding hedge accounting; c) interest expenses related to derivative instruments designated as interest rate risk hedging instruments. (3) In the profit and loss account, the ineffective part is also highlighted regarding instruments for covering treasury flows (account 66431 "Loss regarding operations with derivative instruments held for trading"). Article 84 Machine Translated by Google (1) Expenses representing consumption of stocks, depreciation of fixed assets, interest expenses, personnel expenses, etc. and which, according to IFRS provisions, are included in the value of some assets are recognized during the period depending on their nature. Accordingly, it is recorded in the accounting the value of the assets in progress, on account of the related income accounts (711 "Income related to the costs of product stocks", 721 "Income from the production of intangible assets", 722 "Income from the production of tangible immobilization" or 725 "Income from the production of real estate investments", as the case may be). (2) On the occasion of the preparation of the profit and loss account, the entities that, according to IFRS, have chosen to present the analysis of expenses using a classification based on their nature, do not present either the value of these expenses or the value of the corresponding revenues, reflected in accounts 711 "Revenues related to the costs of product stocks", 721 "Income from the production of intangible assets", 722 "Income from the production of tangible assets" and 725 "Income from the production of real estate investments". Article 85 (1) Income accounting is kept by types of income, according to their nature, as follows: a) revenues related to turnover; b) income from the production of fixed assets, representing the cost of works performed by the entity for itself, which are registered as intangible and tangible fixed assets; c) income from provisions and adjustments for depreciation or loss of value; d) financial income; e) revenues from deferred profit tax; f) other incomes. (2) In the income accounts, the incomes resulting from operations with derivative instruments are highlighted separately (account 763 "Income from operations with derivative instruments"), respectively: a) gains regarding operations with derivative instruments held for trading; b) gains regarding hedge accounting; c) interest income related to derivative instruments designated as interest rate risk hedging instruments In the profit and loss account, the ineffective part is also highlighted regarding the instruments for covering cash flows (account 7631 "Gains regarding operations with derivative instruments held for trading"). (3) The revenues resulting from the provision of services, recognized depending on the stage of completion of the transaction at the end of the reporting period, as well as the contractual revenues associated with the construction contract, recognized depending on the stage of execution of the contract at the end of the reporting period and which have not yet been invoiced, it is highlighted in accounting in account 418 "Customers - invoices to be drawn up"/separate analytical. Article 86 The profit or loss is established cumulatively from the beginning of the financial year. Article 87 (1) The result of the financial exercise, respectively the profit or the loss is determined as the difference between the income and expenses of the exercise. (2) The final result of the financial exercise is determined at its closing and represents the final balance of the profit and loss account. (3) The profit distribution is recorded in the accounting after the approval of the annual financial statements, in accordance with the legal provisions in force. (4) The sums representing reserves constituted from the profit of the current financial year, in accordance with the legal provisions, are registered in the corresponding reserve accounts against account 129 "Profit Distribution". The remaining accounting profit after this distribution is taken at the beginning of the financial year following the one for which the annual financial statements are drawn up in "Retained earnings", from where it is distributed to the other destinations decided by the general meeting of shareholders/associates, in compliance with the legal provisions. Machine Translated by Google Article 88 The carried forward accounting loss is covered from the profit of the current financial year and the carried forward, from reserves, capital premiums and social capital, according to the decision of the general meeting of shareholders/associates, in compliance with the legal provisions. In the absence of express legal provisions, the order of the sources from which the accounting loss is covered is the competence of the general assembly of shareholders/associates, respectively of the board of directors. Article 89 Accounts 121 "Profit or loss" and 129 "Profit distribution" are closed at the beginning of the financial year following the one for which annual financial statements are drawn up. As a result, the two accounts appear with the corresponding balances in the statement of financial position, drawn up for the financial exercise to which the annual financial statements refer. Article 90 In account 117 "The carried forward result, except for the carried forward result resulting from the adoption for the first time of IAS 29" the carried forward result resulting from taking over at the beginning of the current financial year, the result from the profit and loss account of the previous financial year, is highlighted separately, the carried forward result derived from changes in accounting policies, the carried forward result derived from the correction of accounting errors, the carried forward result representing the surplus realized from revaluation reserves, the carried forward result derived from the transition to the application of IFRS, less IAS 29, as well as the carried forward result derived from the use at the date of the transition to the application IFRS, of fair value as assumed cost. Article 91 The carried forward accounting loss resulting from the transition to the application of IFRS, from the adoption for the first time of IAS 29, as well as the one resulting from the use, at the date of the transition to the application of IFRS, of the fair value as an assumed cost, are covered from the equity capital, according to the decision of the general meeting of shareholders, in compliance with the legal provisions. Article 92 In applying these regulations, the equity that can be used to cover the accounting loss carried forward also includes the amounts reflected in the credit of account 1022 "Adjustments of share capital". Section 8 Correction of errors Article 93 IFRS provisions are applied to the registration of operations related to the correction of accounting errors. Article 94 (1) The correction of errors found in the accounting, related to previous periods, is carried out on account of the carried forward result. (2) The correction of errors related to previous financial exercises does not determine the modification of the financial statements of those exercises, they remain as they were published. (3) When making corrections in accounting, which concern errors that belong to the current financial year, the wrongly made accounting entries are corrected, before the approval of the financial statements, by reversing the operation (red entry/with a minus sign or by the reverse entry method) wrongly accounted for and, at the same time, the appropriate registration of the operation in question. Chapter V Chart of accounts Machine Translated by Google Article 95 (1) The chart of accounts applicable to the entities contains the accounts necessary for the accounting of the economic-financial operations, as well as their content. (2) When drawing up the chart of accounts, the accounting treatments covered by IFRS and the IFRS provisions regarding the information presented in the annual financial statements and consolidated annual financial statements were taken into account. Article 96 The chart of accounts applicable to the entities does not constitute a legal basis for carrying out the economic-financial operations, but serves only for the appropriate registration in the accounting of the operations carried out. Economic and financial operations subject to registration in accounting must be carried out in accordance strictly with the provisions of the normative acts that regulate them. Article 97 (1) The chart of accounts contains eight classes of accounts symbolized by one digit, groups of accounts symbolized by two digits, synthetic accounts of the first degree symbolized by three digits, synthetic accounts of the second degree symbolized by four digits, synthetic accounts of the third degree symbolized with five digits. Accounts from classes 1-7 are used by all entities. (2) Accounts can have an accounting function of asset (A), liability (P) or are bifunctional (A/P). In general, the accounts with an accounting function of assets correspond to the elements of the nature of assets and expenses, and the accounts of the accounting function of liabilities correspond to the elements of the nature of debts, equity and income or are related to value adjustments (adjustments for depreciation and amortization). (3) In three-digit accounts, the terminal digit 9 signifies operations of the opposite direction to those normally covered by the higher-level accounts in the group to which they belong. Article 98 In order to carry out specific reports, as well as for their own needs, the entities have the obligation to develop record systems (analytical accounts), so that they can respond to the needs imposed by certain regulations and/or reports. Article 99 In order to carry out specific reports, as well as for their own needs, the entities have the obligation to develop record systems (analytical accounts), so that they can respond to the needs imposed by certain regulations and/or reports. Article 100 When developing and adapting computer programs, it must also be taken into account the assurance, through the data processing procedures, of compliance with the provisions of the regulations in force, as well as the possibility of updating them depending on the changes made in the legislation, and the computer systems for automatic data processing in the field financial - accountant must answer to a series of criteria considered minimal, among which is the one referring to ensuring the strict concordance of the result of computer processing with the provisions of the normative acts that regulate them. Article 101 The chart of accounts applicable to entities is as follows: CLASS 1 CAPITAL ACCOUNTS, PROVISIONS, LOANS AND SIMILAR DEBTS 10 CAPITAL AND RESERVES 101 Capital Machine Translated by Google 1011 Unpaid subscribed capital (P) 1012 Paid-up subscribed capital (P) 1017 Capital regarding fund units*1)(P) Note ÿÿÿÿÿÿÿÿÿÿ *1) Account specific to the activity of OPCs that are not established by constitutive act ÿÿÿÿÿÿÿÿÿÿ 102 Elements assimilated to capital 1021 Subscribed capital representing financial liabilities*2) (P) Note ÿÿÿÿÿÿÿÿÿÿ *2) In this account are highlighted the actions that according to IFRS are considered financial liabilities. ÿÿÿÿÿÿÿÿÿÿ 1022 Adjustments to share capital (A/P) 103 Other elements of equity 1031 Benefits granted to employees in the form of equity instruments (P) 1032 Equity component of compound financial instruments (P) 1033 Exchange rate differences in relation to the net investment in a foreign operation*3) (A/P) Note ÿÿÿÿÿÿÿÿÿÿ *3) In this account are highlighted the exchange rate differences initially recognized in other elements of the global result and reclassified from equity in the result of the period, upon disposal of the net investment, according to IFRS. ÿÿÿÿÿÿÿÿÿÿ 1034 Current profit tax and deferred profit tax recognized in equity (A/P) 10341 Current income tax 10342 Deferred income tax 1035 Differences from changes in the fair value of financial assets available for sale (A/P) 1036 Exchange rate differences related to non-monetary financial assets, in foreign currency, classified in the category of those available for sale (A/ P) 1037 Differences on cash flow hedges (effective part) (A/P) 1038 Other equity items (A/P) 104 Prime Equity 1041 Issue premiums (P) 1042 Merger/split premiums (P) 1043 Import premiums (P) 1044 Premiums for conversion of bonds into shares (P) 1045 Issue premiums related to fund units*4) (P) Note ÿÿÿÿÿÿÿÿÿÿ *4) Account specific to the activity of OPCs that are not established by constitutive act ÿÿÿÿÿÿÿÿÿÿ 1048 Other capital premiums (P) 105 Revaluation reserves 1051 Reserves from revaluation of intangible assets (P) 1052 Reserves from revaluation of tangible fixed assets (P) 106 Reserves 1061 Legal reserves (P) 1063 Statutory or contractual reserves (P) 1068 Other reserves (P) 107 Exchange rate differences from conversion 1071 Exchange rate differences from the conversion of a foreign operation included in the consolidation*5) (A/P) Note Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿ *5) This account appears in the consolidated annual financial statements ÿÿÿÿÿÿÿÿÿÿ 1072 Exchange rate differences from the conversion of individual annual financial statements into a presentation currency other than the functional currency (A/P) 108 Non-controlling interests*6) Note ÿÿÿÿÿÿÿÿÿÿ *6) This account appears in the consolidated annual financial statements ÿÿÿÿÿÿÿÿÿÿ 1081 Non-controlling interests - financial year result (A/P) 1082 Non-controlling interests - other equity (A/P) 109 Own shares 1091 Own shares held in the short term*7) (A) Note ÿÿÿÿÿÿÿÿÿÿ *7) This account also shows the value of equity instruments canceled according to IFRS. ÿÿÿÿÿÿÿÿÿÿ 1092 Long-term treasury shares (A) 1095 Own shares representing securities held by the absorbed company at the absorbing company (A) 11 REPORTED RESULT 117 The carried forward result, except for the carried forward result resulting from the adoption for the first time of IAS 29 1171 Retained earnings representing undistributed profit or uncovered loss (A/P) 1172 The carried forward result from the adoption for the first time of the IAS, less IAS 29*8) (A/P) Note ÿÿÿÿÿÿÿÿÿÿ *8) This account appears only for entities that have applied Order no. 1742/106/2002 and until the closure of this account. ÿÿÿÿÿÿÿÿÿÿ 1173 The carried forward result from changes in accounting policies (A/P) 1174 The carried forward result from the correction of accounting errors (A/P) 1175 The carried forward result representing the surplus realized from revaluation reserves (P) 1176 The carried forward result from the transition to the application of the Accounting Regulations in accordance with the IV Directive of the European Economic Communities (A/P) 1177 The carried forward result from the transition to the application of IFRS, less IAS 29 (A/P) 1178 The carried forward result from the use, on the date of transition to the application IFRS, of fair value as assumed cost (A/P) 118 The carried forward result from the adoption for the first time of IAS 29 (A/P) 12 THE RESULT OF THE FINANCIAL YEAR 121 Profit or loss (A/P) 129 Distribution of profit (A) 14 GAIN OR LOSSES RELATED TO THE ISSUANCE, REDEMPTION, SALE, ASSIGNMENT OF FREE TITLE OR CANCELLATION OF EQUITY INSTRUMENTS 141 Gains related to the sale or cancellation of equity instruments (P) 149 Losses related to the issue, redemption, sale, free transfer or cancellation of equity instruments (A) 1491 Losses from the sale of equity instruments (A) 1495 Losses resulting from reorganizations, which are determined by the cancellation of securities held (A) 1498 Other losses related to equity instruments (A) 15 PROVISIONS 151 Provisions Machine Translated by Google 1511 Provisions for litigation (P) 1512 Provisions for guarantees granted to customers (P) 1513 Provisions for the decommissioning of tangible assets and other similar actions related to them (P) 1514 Provisions for restructuring (P) 1517 Provisions for employee benefits (P) 15171 Provisions for employee benefits in the form of compensated absences on short term 15172 Provisions for the participation of employees in profit and premiums to be paid 15173 Provisions for other post-employment benefits 15174 Provisions for other long-term employee benefits 15175 Provisions for employee benefits upon termination of the contract of the work 1518 Other provisions (P) 16 LOANS AND RELATED LIABILITIES 161 Loans from bond issues 1614 External loans from state-guaranteed bond issues (P) 1615 External loans from bank-guaranteed bond issues (P) 1617 Internal loans from bond issues guaranteed by the state (P) 1618 Other loans from bond issues (P) 162 Long-term bank loans 1621 Long-term bank loans (P) 1622 Long-term bank loans not repaid at maturity (P) 1623 External government credits (P) 1624 Foreign bank loans guaranteed by the state (P) 1625 External bank loans guaranteed by banks (P) 1626 Loans from the state treasury (P) 1627 Internal bank loans guaranteed by the state 166 Debts regarding financial assets 1661 Debts to group entities (P) 1663 Liabilities to associated entities and jointly controlled entities (P) 167 Other loans and similar debts 1671 Debts regarding the establishment of guarantee funds on the derivative financial instruments market (P) 1672 Other loans and similar debts (P) 168 Interest related to loans and similar debts 1681 Interest related to loans from the issue of bonds (P) 1682 Interest related to long-term bank loans (P) 1685 Interest related to debts to group entities (P) 1686 Interest related to debts to associated entities and jointly controlled entities (P) 1687 Interest related to other loans and similar debts (P) 169 Premiums regarding repayment of bonds and other debts (A) CLASS 2 REAL ESTATE ACCOUNTS, REAL ESTATE INVESTMENTS AND BIOLOGICAL ASSETS 20 INTANGIBLE ASSETS 203 Development expenses (A) 205 Concessions, patents, licenses, trademarks, rights and similar assets (A) 207 Goodwill 2071 Positive goodwill*9) (A) Note ÿÿÿÿÿÿÿÿÿÿ *9) This account appears, as a rule, within the annual consolidated financial statements ÿÿÿÿÿÿÿÿÿÿ 208 Other intangible assets (A) 21 TANGIBLE ASSETS 211 Lands and land development 2111 Lands (A) 2112 Landscaping (A) 212 Construction (A) 213 Technical installations and means of transport 2131 Technological equipment (machines, machines and work installations) (A) 2132 Measuring, control and regulation apparatus and installations (A) 2133 Means of transport (A) 214 Furniture, office equipment, equipment for the protection of human and material values and other tangible assets (A) Machine Translated by Google 215 Real estate investments 2151 Real estate investments valued at fair value (A) 2152 Real estate investments valued at cost (A) 22 TANGIBLE ASSETS IN PROCUREMENT 223 Technical installations and means of transport under supply (A) 224 Furniture, office equipment, equipment for the protection of human and material values and other tangible assets in the process of supply (A) 23 FIXED ASSETS AND REAL ESTATE INVESTMENTS IN PROGRESS 231 Tangible fixed assets in progress (A) 235 Real estate investments in progress 2351 Real estate investments in progress valued at fair value (A) 2352 Real estate investments in progress valued at cost (A) 24 BIOLOGICAL ASSETS 241 Biological assets 2411 Biological assets measured at fair value (A) 2412 Biological assets valued at cost (A) 26 FINANCIAL ASSETS 261 Shares held in subsidiaries 2611 Securities accounted for at cost (A) 2612 Securities measured at fair value through profit or loss (A) 2613 Securities available for sale (A) 262 Shares held in associated entities 2621 Securities accounted for at cost (A) 2622 Securities measured at fair value through profit or loss (A) 2623 Securities available for sale (A) 263 Shares held in jointly controlled entities 2631 Securities accounted for at cost (A) 2632 Securities measured at fair value through profit or loss (A) 2633 Securities available for sale (A) 264 Equivalent titles*10) (A) Note ÿÿÿÿÿÿÿÿÿÿ *10) This account appears only in the annual consolidated financial statements ÿÿÿÿÿÿÿÿÿÿ 265 Other fixed assets 2651 Other fixed assets designated at fair value through the profit and loss account (A) 2652 Other fixed assets classified as available for sale (A) 267 Fixed claims 2671 Amounts to be collected from entities in the group (A) 2672 Interest related to amounts to be collected from entities in the group (A) 2673 Receivables from associated entities and jointly controlled entities (A) 2674 Interest related to receivables from associated entities and jointly controlled entities (A) 2675 Long-term loans granted (A) 2676 Interest related to long-term loans (A) 2677 Bonds purchased on the occasion of issues carried out by third parties (A) 2678 Other fixed claims (A) 26781 Time bank deposits 26782 Deposits for security purposes 26784 Deposits for management guarantee 26785 Other deposits 26786 Certificates of deposit 26787 Treasury certificates 267871 Treasury certificates classified as held-to-maturity investments 267872 Treasury certificates classified in the credits and receivables category 267873 Treasury bills classified as available for sale 267874 Treasury certificates designated at fair value through the profit and loss account 26788 Other fixed claims 267881 Other immobilized receivables classified as held-to-maturity investments 267882 Other immobilized receivables classified in the credits and receivables category 267883 Other immobilized receivables classified as available for sale 267884 Other immobilized receivables designated at fair value through the profit and loss account Machine Translated by Google 2679 Interest related to other fixed claims (A) 26791 Interest on term bank deposits 26792 Interest on deposits for security purposes 26794 Interest related to management guarantee deposits 26795 Interest on other deposits 26796 Interest on certificates of deposit 26797 Interest on treasury bills 267971 Interest related to treasury certificates classified as held-to-maturity investments 267972 Interest related to treasury certificates classified in the credits and receivables category 267973 Interest on treasury bills classified as available for sale 267974 Interest on treasury bills designated at fair value through the profit and loss account 26798 Interest related to other fixed claims 267981 Interest related to other immobilized receivables classified as held-to-maturity investments 267982 Interest related to other immobilized receivables classified in the credits and receivables category 267983 Interest related to other immobilized receivables classified as available for sale 267984 Interest related to other immobilized receivables designated at fair value through the profit and loss account 269 Payments to be made for financial assets 2691 Payments to be made regarding shares held at subsidiaries (P) 2692 Payments to be made regarding shares held in associated entities (P) 2693 Payments to be made regarding shares held in controlled entities in common 2695 Payments to be made for other financial assets (P) 28 DEPRECIATION REGARDING FIXED ASSETS, REAL ESTATE INVESTMENTS AND BIOLOGICAL ASSETS VALUED AT COST 280 Depreciation on intangible assets 2803 Depreciation of development expenses (P) 2805 Amortization of concessions, patents, licenses, trademarks, rights and similar assets (P) 2808 Depreciation of other intangible assets (P) 281 Depreciation on tangible fixed assets and evaluated real estate investments at cost 2811 Depreciation of land improvements (P) 2812 Depreciation of buildings (P) 2813 Depreciation of installations and means of transport (P) 2814 Depreciation of other tangible assets (P) 2815 Depreciation of real estate investments valued at cost (P) 284 Depreciation of biological assets valued at cost (P) 29 ADJUSTMENTS FOR DEPRECIATION OR LOSS OF VALUE OF FIXED ASSETS AND REAL ESTATE INVESTMENTS AND BIOLOGICAL ASSETS EVALUATED AT COST 290 Adjustments for impairment of intangible assets 2903 Adjustments for depreciation of development expenses (P) 2905 Adjustments for impairment of concessions, patents, licenses, trademarks, rights and similar assets (P) 2906 Adjustments for the depreciation of intangible assets with a useful life indefinite useful life (P) 2908 Adjustments for impairment of other intangible assets (P) 291 Adjustments for depreciation of tangible assets and real estate investments valued at cost 2911 Adjustments for depreciation of land and land improvements (P) 2912 Adjustments for depreciation of buildings (P) 2913 Adjustments for depreciation of installations and means of transport (P) 2914 Adjustments for depreciation of other tangible fixed assets (P) 2915 Adjustments for depreciation of real estate investments valued at cost (P) 293 Adjustments for the depreciation of assets under construction 2931 Adjustments for depreciation of tangible fixed assets in progress (P) 2935 Adjustments for the depreciation of real estate investments under construction valued at cost (P) 294 Adjustments for impairment of biological assets valued at cost (P) 296 Adjustments for the loss of value of financial assets 2961 Adjustments for the loss of value of shares held in subsidiaries (P) Machine Translated by Google 2962 Adjustments for the loss of value of shares held in associated entities and jointly controlled entities (P) 2964 Adjustments for the loss of value of other non-current securities (P) 2965 Adjustments for the loss of value of amounts to be collected from entities in the group (P) 2966 Adjustments for impairment of long-term loans (P) 2967 Adjustments for the loss of value of receivables related to associated entities and jointly controlled entities (P) 2969 Adjustments for the loss of value of other immobilized receivables (P) CLASS 3 - STOCK ACCOUNTS, WORK IN PROGRESS AND FIXED ASSETS HELD FOR SALE 30 STOCKS OF MATERIALS 302 Consumables 3021 Auxiliary materials (A) 3022 Fuels (A) 3024 Spare parts (A) 3028 Other consumables (A) 303 Other materials (A) 308 Material price differences (A/P) 31 FIXED ASSETS HELD FOR SALE 311 Fixed assets held for sale (A) 32 STOCK IN PROGRESS 322 Consumables in progress (A) 323 Other materials in progress (A) 33 PRODUCTION IN PROGRESS 332 Services in progress 35 THIRD PARTY STOCKS 351 Materials held by third parties (A) 39 ADJUSTMENTS FOR IMPAIRMENT OF INVENTORIES 392 Adjustments for depreciation of materials 3921 Adjustments for depreciation of consumables (P) 3922 Adjustments for impairment of other materials (P) 394 Adjustments for impairment of services 395 Adjustments for depreciation of materials held by third parties (P) CLASS 4 THIRD PARTY ACCOUNTS 40 SUPPLIERS AND SIMILAR ACCOUNTS 401 Suppliers (P) 403 Effects payable (P) 404 Fixed asset suppliers (P) 405 Notes payable for fixed assets (P) 406 Debts from financial leasing operations (P) 408 Suppliers - invoices not arrived (P) 409 Suppliers - debtors 4091 Suppliers - debtors for purchases of stock goods (A) 4092 Suppliers - service debtors (A) 4093 Advances granted for tangible fixed assets (A) 4094 Advances granted for intangible assets (A) 41 CUSTOMERS AND SIMILAR ACCOUNTS 411 Customers 4111 Transaction customers (A) 4112 Miscellaneous customers (A) 4118 Uncertain or litigious clients (A) 413 Effects receivable from customers (A) 418 Customers - invoices to be drawn up (A) 419 Customers - creditors 4191 Creditor customers from transactions (P) 4192 Other creditor customers (P) 42 PERSONNEL AND RELATED ACCOUNTS 421 Personnel - salaries due (P) 422 Other benefits due to employees, except for short-term benefits 4221 Post-employment benefits (P) 4222 Other long-term benefits (P) 4223 Benefits for ending the employment contract (P) 423 Personal - material aid owed (P) 424 Premiums representing staff participation in profit*11) (P)Note ÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google *11) It is used when there is a legal basis for granting them. ÿÿÿÿÿÿÿÿÿÿ 425 Advances granted to staff (A) 426 Unclaimed personnel rights (P) 427 Deductions from wages owed to third parties (P) 428 Other debts and claims related to personnel 4281 Other liabilities related to personnel (P) 4282 Other claims related to personnel (A) 43 SOCIAL INSURANCE, SOCIAL PROTECTION AND SIMILAR ACCOUNTS 431 Social insurance 4311 Unit contribution to social insurance (P) 4312 Staff contribution to social insurance (P) 4313 Employer contribution for social health insurance (P) 4314 Contribution of employees for social health insurance 437 Unemployment benefit 4371 Contribution of the unit to the unemployment fund (P) 4372 Staff contribution to the unemployment fund (P) 438 Other social debts and claims 4381 Other social debts (P) 4382 Other social claims (A) 44 STATE BUDGET, SPECIAL FUNDS AND SIMILAR ACCOUNTS 441 Profit tax 4411 Current profit tax (P) 4412 Deferred income tax (A/P) 4418 Income tax (P) 442 Value added tax 4423 Payment VAT (P) 4424 VAT to be recovered (A) 4426 Deductible VAT (A) 4427 VAT collected (P) 4428 Non-chargeable VAT (A/P) 444 Income tax of the nature of wages (P) 445 Subsidies (A) 446 Other taxes, fees and similar payments 4461 Tax on dividends (P) 4462 Withholding tax from transactions*12) (P)Note ÿÿÿÿÿÿÿÿÿÿ *12) It is used when there is a legal basis for its detention. ÿÿÿÿÿÿÿÿÿÿ 44621 Tax on income from transactions of natural persons (P) 44622 Profit tax from transactions of non-resident legal entities (P) 4463 Tax on buildings and land (P) 4468 Other taxes, charges and similar payments (P) 447 Special funds - taxes and similar payments (P) 448 Other debts and claims with the state budget 4481 Other debts to the state budget (P) 4482 Other claims on the state budget (A) 45 GROUP AND SHAREHOLDERS/ASSOCIATE 451 Settlements between entities in the group 4511 Settlements between entities in the group (A/P) 4518 Interest related to settlements between group entities (A/P) 452 Settlements with associated entities and jointly controlled entities 4521 Settlements with associated entities and jointly controlled entities (A/P) 4528 Interest related to settlements with associated entities and jointly controlled entities (A/P) 455 Amounts owed to shareholders/associates 4551 Shareholders/associates - current accounts (P) 4558 Shareholders/associates - interest on current accounts (P) 456 Settlements with shareholders/associates regarding capital (A/P) 457 Dividends Payable (P) 458 Settlements from joint venture operations 4581 Settlements from joint-passive operations (P) 4582 Settlements from joint-stock operations (A) Machine Translated by Google 46 MISCELLANEOUS DEBTORS, MISCELLANEOUS CREDITORS AND SETTLEMENTS WITH DERIVATIVE INSTRUMENTS 461 Various debtors 4611 Debtors from transactions for operations in own name on the regulated market (A) 4612 Debtors from transactions on behalf of customers on the regulated market (A) 4613 Debtors from transactions in their own name within alternative trading systems (A) 4614 Debtors from transactions on the account of customers within alternative trading systems (A) 4615 Debtors from transactions with derivative financial instruments in their own name (A) 4616 Debtors from transactions with derivative financial instruments on behalf of clients (A) 4617 Other miscellaneous debtors (A) 462 Various creditors 4621 Creditors from transactions for operations in own name on the regulated market (P) 4622 Creditors from transactions on behalf of customers on the regulated market (P) 4623 Creditors from transactions in their own name under alternative trading systems (P) 4624 Creditors from transactions on the account of customers in the framework of alternative trading systems (P) 4625 Creditors from transactions with derivative financial instruments in their own name (P) 4626 Creditors from transactions with derivative financial instruments on behalf of customers (P) 4627 Other miscellaneous creditors (P) 47 SUBSIDIES, REGULARIZATION AND SIMILAR ACCOUNTS 471 Expenses recorded in advance (A) 472 Revenue recorded in advance (P) 473 Settlements from operations under clarification (A/P) 475 Subsidies for investments 4751 Government investment grants (P) 4752 Non-reimbursable loans in the nature of investment subsidies (P) 4753 Donations for investments (P) 4754 Inventory surpluses of the nature of fixed assets (P) 4758 Other amounts received as subsidies for investments (P) 478 Advance income related to assets received by transfer from customers (P) 48 SETTLEMENTS WITHIN THE UNIT 481 Settlements between unit and subunits (A/P) 482 Settlements between subunits (A/P) 49 ADJUSTMENTS FOR IMPAIRMENT OF RECEIVABLES 491 Adjustments for the depreciation of receivables - customers 4911 Adjustments for the impairment of receivables - trading customers (P) 4912 Adjustments for impairment of receivables - various customers (P) 4918 Adjustments for the impairment of receivables regarding uncertain or disputed customers (P) 495 Adjustments for the impairment of receivables - settlements within the group and with shareholders 4951 Adjustments for impairment of receivables on subsidiaries (P) 4952 Adjustments for the impairment of receivables related to participating interests (P) 4953 Adjustments for impairment of claims on associated entities and jointly controlled entities (P) 496 Adjustments for the impairment of receivables - miscellaneous debtors (P) CLASS 5 TREASURY ACCOUNTS 50 SHORT TERM INVESTMENTS 503 Actions 5031 Listed shares (A) 50311 Listed shares held for trading 50312 Purchased quoted shares - in progress of settlement 50313 Listed shares sold - pending settlement 505 Bonds issued and redeemed (A) 506 Obligations 5061 Quoted bonds (A) 50611 Listed bonds held 506111 Quoted bonds designated at fair value through the profit and loss account 506112 Quoted bonds available for sale Machine Translated by Google 506113 Quoted bonds classified as held-to-maturity investments 50612 Purchased quoted bonds - in progress of settlement 50613 Quoted bonds sold - pending settlement 5062 Unlisted Bonds (A) 50621 Unlisted bonds held 506211 Unlisted bonds available for sale 506212 Unquoted bonds classified as held-to-maturity investments 506213 Unquoted bonds classified in the credits and receivables category 50622 Purchased unquoted bonds - pending settlement 50623 Sold unquoted bonds - pending settlement 507 State titles 5071 Listed government securities (A) 50711 Listed government securities held 507111 Listed government securities designated at fair value through the profit and loss account 507112 Listed government securities available for sale 507113 Listed government securities classified as held-to-maturity investments 50712 Purchased quoted government securities - in the process of settlement 50713 Listed government securities sold - pending settlement 5072 Unlisted government securities (A) 50721 Unlisted government securities held 507211 Unlisted government securities available for sale 507212 Unlisted government securities classified as held-to-maturity investments 507213 Unlisted government securities classified in the loans and receivables category 50722 Purchased unlisted government securities - pending settlement 50723 Unlisted government securities sold - pending settlement 508 Other short-term investments and similar claims 5081 Other securities (A) 50811 Other listed securities 508111 Other listed investment securities designated at fair value through the profit and loss account 508112 Other listed securities available for sale 508113 Other listed securities classified as held-to-maturity investments 50812 Other unlisted securities 508121 Other unlisted securities available for sale 508122 Other unlisted investment securities classified as investments held until at maturity 508123 Other unlisted investment securities classified in the credits and receivables category 5082 Financial derivatives - margin call (A) 5088 Interest on bonds, government securities and investment securities (A) 50881 Interest on quoted bonds 508811 Interest on quoted bonds designated at fair value through the profit and loss account 508812 Interest on quoted bonds available for sale 508813 Interest on quoted bonds classified as investments held up to maturity 50882 Interest on unquoted bonds 508821 Interest on unquoted bonds available for sale 508822 Interest on unquoted bonds classified as held-to-maturity investments 508823 Interest on unquoted bonds classified in the credits and receivables category 50883 Interest on quoted securities 508831 Interest on listed investment securities designated at fair value through the profit and loss account 508832 Interest on quoted securities available for sale 508833 Interest on listed securities classified as held-to-maturity investments 50884 Interest on unquoted securities 508841 Interest on unquoted securities available for sale 508842 Interest on unquoted securities classified as held-to-maturity investments 508843 Interest on unquoted securities classified in the loans and receivables category 50885 Interest on quoted government securities 508851 Interest on quoted government securities designated at fair value by account of Machine Translated by Google profit and loss 508852 Interest on quoted government securities available for sale 508853 Interest on government bonds listed as held-to-maturity investments 50886 Interest on unquoted government securities 508861 Interest on unquoted government securities available for sale 508862 Interest on unquoted government securities classified as held-to-maturity investments 508863 Interest on unquoted government securities classified in the credits and receivables category 509 Payments to be made for short-term investments 5091 Payments to be made for shares held in affiliated entities (P) 5098 Payments to be made for other short-term investments (P) 51 BANK ACCOUNTS 511 Receivables 5112 Cashier's Checks (A) 5113 Bills receivable (A) 5114 Securities submitted for discount (A) 512 Current accounts at banks 5121 Bank accounts in lei (A) 51211 Bank accounts own funds - in lei 51212 Bank accounts available to customers - in lei 5122 Bank accounts - for settlement of transactions on the regulated market - in lei (A) 51221 Bank accounts - for settlement of transactions with non-derivative financial instruments on the regulated market - in lei 51222 Bank accounts - for settlement of transactions with derivative financial instruments on the regulated market - in lei 5123 Bank accounts - for settlement of transactions within alternative trading systems - in lei (A) 5124 Bank accounts in foreign currency (A) 51241 Bank accounts - own funds - in foreign currency 51242 Bank accounts - customer availability - in foreign currency 5125 Amounts under settlement (A) 51251 Amounts being settled regarding banking operations 51252 Amounts being settled with the SSIFs 51253 Amounts being settled regarding other operations 518 Interest (A/P) 5186 Interest payable (P) 5187 Interest receivable (A) 519 Short-term bank loans 5191 Short-term bank loans (P) 5192 Short-term bank loans not repaid at maturity (P) 5193 External government loans (P) 5194 Foreign loans guaranteed by the state (P) 5195 External loans guaranteed by banks (P) 5196 Loans from the state treasury (P) 5197 Domestic loans guaranteed by the state (P) 5198 Interest related to short-term bank loans (P) 53 HOUSE 531 house 5311 House in Lei (A) 5314 Currency House (A) 532 Other values 5321 Tax and postage stamps (A) 5322 Treatment and rest tickets (A) 5323 Tickets and travel tickets (A) 5328 Other values (A) 54 ACREDITIVE 541 Acreditive 5411 Letters of credit in lei (A) 5412 Letters of credit in foreign currency (A) 542 Treasury advances*13) Note ÿÿÿÿÿÿÿÿÿÿ *13) This account also shows the amounts granted through the card system. ÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google 5421 Treasury advances in lei (A) 5422 Treasury advances in foreign currency (A) 58 INTERNAL TRANSFER 581 Internal transfers (A/P) 59 ADJUSTMENTS FOR IMPAIRMENT OF CASH ACCOUNTS 591 Adjustments for the loss of value of shares held in affiliated entities 593 Adjustments for the loss of value of shares 5931 Adjustments for the loss of value of listed shares (P) 595 Adjustments for the loss of value of bonds issued and redeemed (P) 596 Adjustments for the loss of value of bonds 5961 Adjustments for impairment of listed bonds (P) 59612 Impairment adjustments for listed bonds available for sale 59613 Impairment adjustments for listed bonds classified as held-to-maturity investments 5962 Adjustments for impairment of unlisted bonds (P) 59621 Impairment adjustments for unquoted available-for-sale bonds 59622 Impairment adjustments for unquoted bonds classified as held-to-maturity investments 59623 Adjustments for the loss of value of unquoted bonds classified in the loans and receivables category 597 Adjustments for the loss of value of government securities 5971 Adjustments for the loss of value of listed government securities (P) 59712 Adjustments for impairment of listed government securities available for sale 59713 Impairment adjustments for listed government securities classified as held-to-maturity investments 5972 Impairment adjustments of unlisted government securities (P) 59721 Adjustments for impairment of unlisted government securities available for sale 59722 Impairment adjustments for unlisted government securities classified as held-to-maturity investments 59723 Adjustments for the loss of value of unquoted government securities classified in the loans and receivables category 598 Adjustments for the loss of value of other short-term investments and assimilated receivables 5981 Impairment adjustments of other listed securities (P) 59812 Impairment adjustments of other listed available-for-sale securities 59813 Impairment adjustments of other listed securities classified as held-to-maturity investments 5982 Impairment adjustments of other unquoted securities (P) 59821 Impairment adjustments of other unquoted available-for-sale securities 59822 Impairment adjustments of other unquoted securities classified as held-to-maturity investments 59823 Adjustments for the loss of value of other unquoted securities classified in the loans and receivables category 5988 Adjustments for the loss of value of derivative financial instruments (P) CLASS 6 EXPENSE ACCOUNTS 60 EXPENDITURE REGARDING STOCKS 602 Expenses with consumables 6021 Expenditure on auxiliary materials 6022 Fuel expenses 6024 Spare parts expenses 6028 Expenses regarding other consumables 603 Expenditure on other materials 604 Expenditure on non-stocked materials 605 Energy and water expenses 609 Trade discounts received 61 EXPENSES WITH THE SERVICES PERFORMED BY THIRD PARTIES 611 Maintenance and repair expenses 612 Expenses with royalties, management locations and rents 613 Expenses with insurance premiums 614 Expenses for studies and research 62 EXPENSES WITH OTHER SERVICES PERFORMED BY THIRD PARTIES Machine Translated by Google 621 Expenses with collaborators 622 Expenses regarding commissions, fees and contributions 6221 Expenses regarding commissions due for securities transactions on the regulated market 6222 Expenses relating to commissions due for securities transactions in alternative trading systems 6223 Expenses regarding commissions due for transactions with financial derivative instruments 6224 Expenses related to the commissions owed to the Central Depository (settlement, clearing, storage and registry entities) 6225 Expenses regarding commissions owed to financial investment service companies 6226 Audit fee expenses 6229 Other expenses regarding commissions, fees and contributions 623 Protocol, advertising and publicity expenses 624 Expenses with the transportation of goods and personnel 625 Travel, secondment and transfer expenses 626 Postal expenses and telecommunications fees 627 Expenses with banking and similar services 628 Other expenses with services performed by third parties 63 EXPENSES WITH OTHER TAXES, TAXES AND SIMILAR PAYMENTS 635 Expenses with other taxes, fees and similar payments 6351 Expenses related to local taxes and fees 6352 Expenses related to various taxes owed to capital market entities 6353 Other expenses with other taxes, fees and similar payments 64 PERSONNEL EXPENSES 641 Expenses with staff salaries 642 Expenses with meal vouchers granted to employees 643 Expenses with other employee benefits 6431 Expenditure on post-employment benefits 6432 Expenses with other long-term employee benefits 6433 Expenses with benefits for the termination of the employment contract 644 Remuneration expenses in equity instruments 645 Insurance and social protection expenses 6451 Expenses regarding the unit's contribution to social insurance 6452 Expenses regarding the unit's contribution to unemployment benefits 6453 Expenses regarding the employer's contribution for social health insurance 6455 Expenses regarding the unit's contribution to life insurance 6456 Expenses regarding the unit's contribution to optional pension funds 6457 Expenses regarding the unit's contribution to voluntary health insurance premiums 6458 Other expenses regarding insurance and social protection 65 OTHER OPERATING EXPENSES 652 Environmental protection expenses 653 Expenditures related to fixed assets (or groups intended for sale) held for sale 6531 Losses from the valuation of assets held for sale 6532 Expenses with the sale of assets held for sale 654 Losses from various receivables and debtors 655 Expenses from the revaluation of tangible and intangible assets 6551 Expenses from revaluation of intangible assets 6552 Expenses from revaluation of tangible assets 656 Expenses regarding real estate investments 6561 Losses from the fair value assessment of real estate investments 6562 Expenses with the sale of real estate investments 657 Expenditures regarding biological assets and agricultural products 6571 Fair value losses of biological assets 6572 Losses from fair value assessment of agricultural products 6573 Expenses with the disposal of biological assets 658 Other operating expenses 6581 Expenses with compensations, fines and penalties 6582 Expenses with the donations granted 6583 Expenditures regarding tangible and intangible fixed assets transferred and other capital operations 6585 Expenses regarding transferred shares 6586 Expenses from the fair value measurement of liabilities settled in a cash-settled share-based payment transaction Machine Translated by Google 6587 Expenses related to calamities and other extraordinary events 6588 Other operating expenses 66 FINANCIAL EXPENSES 661 Expenses regarding operations with securities and other financial instruments 6611 Losses related to financial assets and liabilities held for trading 6612 Losses related to financial assets and liabilities designated as measured at fair value through profit or loss 6613 Losses on disposal of available-for-sale financial assets 6618 Other expenses 663 Losses from claims related to holdings 664 Expenses regarding financial investments transferred 6641 Expenditures regarding the financial fixed assets transferred 6642 Losses from short-term investments sold 6643 Losses related to derivative instruments 66431 Losses regarding operations with derivative instruments held for trading 66432 Losses on hedge accounting 66433 Interest expense on derivatives designated as interest rate hedges 665 Expenses from exchange rate differences 6651 Unfavorable exchange rate differences related to monetary items expressed in foreign currency*14) Note ÿÿÿÿÿÿÿÿÿÿ *14) Unfavorable exchange rate differences resulting from the evaluation of the monetary elements that are part of the net investment are not recorded in this account in a foreign operation. ÿÿÿÿÿÿÿÿÿÿ 6652 Unfavorable exchange rate differences resulting from the evaluation of monetary elements that are part of the net investment in a foreign operation 666 Interest expense 667 Expenses regarding the discounts granted 668 Other financial expenses 6682 Expenses with payment postponement beyond the normal credit terms 6688 Other financial expenses 68 DEPRECIATION EXPENSES, PROVISIONS AND ADJUSTMENTS FOR DEPRECIATION OR LOSSES OF VALUE 681 Operating expenses regarding depreciation, provisions and adjustments for depreciation 6811 Operating expenses regarding depreciation of fixed assets, real estate investments and biological assets valued at cost 6812 Operating expenses on provisions 68121 Expenses with provisions for employee benefits 68122 Expenses with provisions for employee benefits in the form of short-term compensated absences 68123 Expenses with provisions for employee profit sharing and premiums payable 68124 Expenses with provisions for pensions and other similar obligations 68125 Expenses with provisions for other post-employment benefits 68126 Expenses with provisions for employee benefits at the end of the employment contract 68127 Expenses with provisions for litigation 68128 Expenses with provisions for restructuring 68129 Expenses with other provisions 6813 Operating expenses regarding adjustments for depreciation of fixed assets, real estate investments and biological assets valued at cost 6814 Operating expenses on adjustments for impairment of current assets 6816 Operating expenses regarding adjustments for the depreciation of intangible assets with an indefinite useful life 6817 Operating expenses on goodwill impairment adjustments 686 Financial expenses regarding depreciation, provisions and adjustments for the loss of value 6861 Expenditure on update of provisions Machine Translated by Google 6863 Financial expenses regarding adjustments for the loss of value of financial assets 6864 Financial expenses regarding adjustments for the loss of value of current assets 6868 Financial expenses regarding the amortization of bond repayment premiums and other debts 69 PROFIT TAX EXPENSES AND OTHER TAXES 691 Expenses with current profit tax 692 Deferred income tax expense 698 Expenses with income tax and other taxes that do not appear in the above items CLASS 7 INCOME ACCOUNTS 70 NET TURNOVER 704 Income from services rendered 7041 Income from commissions related to securities transactions on the regulated market 7042 Income from commissions related to securities transactions within alternative trading systems 7043 Income from commissions related to transactions with derivative financial instruments 7044 Revenues from commissions related to the provision of services of the central depository (settlement, clearing, storage and registry entities) 7045 Income from related activities 7046 Other income from commissions, regulated taxes on the capital market 7047 Income from commissions related to sales/redemptions of fund units*15) Note ÿÿÿÿÿÿÿÿÿÿ *15) Account specific to OPCs that are not established by constitutive act ÿÿÿÿÿÿÿÿÿÿ 7048 Income from management fees of collective investment schemes in securities that are not constituted by constitutive act 7049 Other income from various services provided 705 Income from studies and research 706 Income from royalties, management locations and rents 708 Income from various activities 71 INCOME RELATED TO THE COST OF PRODUCTION IN PROGRESS 711 Income related to product inventory costs 72 INCOME FROM REAL ESTATE PRODUCTION AND REAL ESTATE INVESTMENTS 721 Income from the production of intangible assets 722 Income from the production of tangible assets 725 Income from the production of real estate investments 74 INCOME FROM OPERATING SUBSIDIES 741 Income from operating subsidies 7411 Income from operating subsidies related to turnover*16) Note ÿÿÿÿÿÿÿÿÿÿ *16) This account is taken into account when determining turnover ÿÿÿÿÿÿÿÿÿÿ 7412 Income from operating subsidies for consumables 7413 Income from operating subsidies for other external expenses 7414 Income from operating subsidies for the payment of personnel 7415 Income from operating subsidies for insurance and social protection 7416 Income from operating subsidies for other operating expenses 7417 Income from operating subsidies in case of calamities and other similar events 7418 Income from operating subsidies for interest owed 7419 Income from operating subsidies related to other income 75 OTHER OPERATING INCOME 753 Income from fixed assets (or groups intended for disposal) held for sale 7531 Gains from the valuation of assets held for sale 7532 Income from the sale of assets held for sale 754 Income from reactivated claims and various debtors Machine Translated by Google 755 Income from revaluation of intangible and tangible assets 7551 Income from revaluation of intangible assets 7552 Income from revaluation of tangible assets 756 Income from real estate investments 7561 Gains from fair value valuation of real estate investments 7562 Income from the sale of real estate investments 757 Income from biological assets and agricultural products 7571 Fair value gains of biological assets 7572 Gains from fair value evaluation of agricultural products 7573 Income from disposal of biological assets 758 Other operating income 7581 Income from compensations, fines and penalties 7582 Income from donations received 7583 Income from the sale of intangible and tangible assets and other capital operations 7584 Income from subsidies for investments 7585 Income from fair value valuation of liabilities settled in a cash-settled share-based payment transaction 7587 Earnings from purchases under advantageous conditions 7588 Other operating income 76 FINANCIAL INCOME 761 Income from financial assets and short-term financial investments 7611 Income from shares held in subsidiaries 7612 Income from shares held in associated entities and entities controlled in common 7615 Income from short-term financial investments 7616 Income from other financial instruments 7617 Income from other financial assets 762 Income from operations with securities and other financial instruments 7621 Gains related to financial assets and liabilities held for trading 7622 Gains on financial assets and liabilities designated as measured at fair value through profit or loss 7623 Income from available-for-sale financial assets 7628 Other income 763 Income from operations with derivative instruments 7631 Gains on derivatives operations held for trading 7632 Gains on hedge accounting 7633 Interest income on derivatives designated as instruments for hedging interest rate risk 764 Income from transferred financial investments 7641 Income from transferred financial assets 7642 Gains from short-term investments ceded 7643 Income from the sale of subsidiaries acquired exclusively with the intention of being resold 765 Income from exchange rate differences 766 Interest income 767 Income from discounts obtained 768 Other financial income 7682 Income from deferral of collection beyond normal credit terms 7688 Other financial income 78 INCOME FROM PROVISIONS AND ADJUSTMENTS FOR DEPRECIATION OR LOSS OF VALUE 781 Income from provisions and adjustments for depreciation regarding the exploitation activity 7812 Income from provisions 78121 Income from provisions for employee benefits 78122 Income from provisions for employee benefits in the form of short-term compensated absences 78123 Income from provisions for employee profit sharing and premiums payable 78124 Income from provisions for pensions and other similar obligations 78125 Income from provisions for other post-employment benefits 78126 Income from provisions for employee benefits upon termination of the employment contract 78127 Revenue from litigation provisions 78128 Income from provisions for restructuring 78129 Income from other provisions Machine Translated by Google 7813 Income from adjustments for the depreciation of fixed assets, real estate investments and biological assets valued at cost 7814 Income from adjustments for impairment of current assets 7816 Income from adjustments for the depreciation of intangible assets with an indefinite useful life 786 Financial income from impairment adjustments 7863 Financial income from adjustments for the loss of value of financial assets 7864 Financial income from adjustments for the loss of value of current assets 79 INCOME FROM DEFERRED PROFIT TAX 792 Deferred income tax CLASS 8 SPECIAL ACCOUNTS 80 OFF-BALANCE SHEET ACCOUNTS 801 Commitments granted 8011 Guarantees and guarantees granted 80111 Loan repayment guarantees granted by banks 80112 Pledge of the scholarship book 8018 Other commitments granted 802 Commitments received 8021 Drafts and guarantees received 80211 Guarantees received from customers 80212 Pledge of the scholarship book 8028 Other commitments received 803 Other off-balance sheet accounts 8031 Leased tangible assets 8032 Material values received for processing or repair 8033 Material values received in safekeeping or custody 8034 Debtors removed from assets, follow up 8035 Debtors from alleged fines and penalties 8036 Royalties, management locations, rents and other similar debts 8037 Expected effects not due 8038 Other off-balance sheet values 8039 Stocks of the nature of other materials put into use 805 Interest related to leasing contracts and other similar contracts, not yet due 8051 Interest payable 8052 Interest receivable*17)Note ÿÿÿÿÿÿÿÿÿÿ *17) This account is used by entities deleted from the General Register and which still have leasing contracts in progress ÿÿÿÿÿÿÿÿÿÿ 807 active contingent 808 Contingent liabilities 82 OFF-BALANCE SHEET ACCOUNTS REGARDING TRANSACTIONS 821 Operations regarding foreign exchange transactions 8211 Temporary deposits - in foreign currency received in custody from non-resident customers 8212 Interest received on temporary deposits - in foreign currency received in custody from non-resident customers 822 Operations regarding transactions in lei 8221 Temporary deposits - in lei received in custody from non-resident clients 8222 Interest received on temporary deposits - in lei received in custody from non-resident customers 823 Clients' foreign currency sold and not collected in lei 824 lei of customers sold and not collected in foreign currency 825 Capital in foreign currency 84 RECORD ACCOUNTS REGARDING TRANSACTIONS IN FOREIGN EXCHANGE FOR CUSTOMERS WHO HAVE CUSTODIANS A BENCH 841 Off-balance sheet creditor customers 8419 Creditor customers who have a bank custodian 84191 Creditor customers from transactions that have a bank as their custodian 844 Other taxes, duties and assimilated payments outside the balance sheet 8446 Other taxes, fees and similar payments for customers who have bank custodians 84462 Profit tax on non-resident legal entities from transactions regarding Machine Translated by Google customers who have a bank custodian 846 Debtors, various off-balance sheet creditors 8461 Various debtors who have a bank custodian 84611 Various debtors from transactions on the regulated market who have a bank as their custodian 84612 Various debtors from transactions within alternative trading systems that have a bank as custodian 8462 Various creditors who have a bank custodian 84621 Various creditors from transactions on the regulated market that have a bank as custodian 84622 Various creditors from transactions in alternative trading systems that have a bank as custodian 85 OTHER ELEMENTS OF RECORDING AND CALCULATION SPECIFIC TO THE CAPITAL MARKET 851 The value of transactions regarding the sale of securities on which the income or profit tax withheld at source is calculated 8511 Value of transactions (difference) regarding sales of securities on which personal income tax is calculated 8512 The value of transactions (the difference) regarding the sale of securities on which the profit tax is calculated for non- resident legal entities 89 BALANCE SHEET 891 Opening balance 892 Closing balance sheet Chapter VI Function of accounts*18) Note ÿÿÿÿÿÿÿÿÿÿ *18) The function of the accounts is not limited ÿÿÿÿÿÿÿÿÿÿ CLASS 1 - CAPITAL ACCOUNTS, PROVISIONS, LOANS AND SIMILAR DEBTS The following groups belong to class 1 - "Capital accounts, provisions, loans and similar debts": 10 "Capital and reserves" 11 "The carried forward result" 12 "Result of the financial year" 14 "Gains or losses related to the issuance, redemption, sale, free assignment or cancellation of equity instruments" 15 "Provisions" 16 "Loans and similar debts" Group 10 "Capital and reserves" Group 10 "Capital and reserves" includes the following accounts: 101 "Capital" 102 "Elements assimilated to capital" 103 "Other elements of equity" 104 "Capital Prime" 105 "Revaluation reserves" 106 "Reserves" 107 "Exchange rate differences from conversion" 108 "Non-controlling interests" 109 "Own shares" Account 101 "Capital" With the help of this account, records are kept of the capital subscribed, paid and unpaid, in kind and/or cash by the shareholders or associates of an entity, as well as the increase or reduction of the capital, according to the law. The account balance represents the paid/unpaid subscribed capital. Account 1017 "Capital regarding fund units", with the help of which the records of the invested capital are kept (it is used in the specific activity of collective investment bodies that are not established by constitutive act) Account 102 "Elements assimilated to capital" With the help of this account, records are kept of other elements assimilated to the capital, as well as of the adjustments made on the social capital, respectively: Account 1021 "Subscribed capital representing financial liabilities", with the help of which the shares representing, from the point of view of IFRS, financial liabilities are highlighted. Account 1022 "Adjustments of the share capital", with the help of which the values of the adjustments related to the share capital are highlighted, which come mainly from: (i) adjustments of the share capital with the amounts representing differences from revaluations Machine Translated by Google of tangible assets, which were previously included in the share capital and which must be recorded as revaluation differences (with the exception of the valuation surplus that is realized), (ii) differences from the inflation adjustment, related to the social capital. Account 103 "Other elements of equity" This account is used to keep track of other elements of equity, respectively: Account 1031 "Benefits granted to employees in the form of equity instruments", with the help of which the values of the equity instruments granted to employees in a transaction with payment in shares and the difference between the market value of the equity instruments and the amount paid by to employees in a share-based payment transaction. Account 1032 "Equity component of compound financial instruments", which shows the equity component of compound financial instruments. Account 1033 "Differences in the exchange rate in relation to the net investment in an operation abroad", with the help of which are highlighted (iii) exchange rate differences that were initially recognized in other elements of the global result and reclassified from equity in the result of the period, upon the disposal of the net investment; (iv) cumulative adjustments related to conversion, related to fixed assets (or groups intended for sale) classified as held for sale, recognized in other elements of the comprehensive result. Account 1034 "Current profit tax and deferred profit tax recognized in equity", with the help of which the current profit tax and deferred profit tax recognized in other elements of the global result, defined as such according to IFRS provisions, are highlighted. Account 1035 "Differences from changes in the fair value of financial assets available for sale", with the help of which the differences resulting from the evaluation of financial assets held for sale are highlighted. Account 1036 "Exchange rate differences related to non-monetary financial assets, in foreign currency, classified in the category of those available for sale", with the help of which the exchange rate differences related to non-monetary financial assets, in foreign currency, classified in the category of those available for sale are highlighted . Account 1037 "Differences regarding cash flow hedging instruments (the effective part)", with the help of which the differences in the valuation of cash flow hedging instruments representing their effective part. Account 1038 "Other elements of equity", with the help of which other elements of equity are highlighted, including the differences between the fair value of the acquired assets in the case of a transaction with payment on the basis of shares with settlement in shares, accounted for according to IFRS, and the accounting value of the respective equity instruments. Account 104 "Capital premiums", which is used to keep track of issue premiums, merger/division premiums, contributions and conversion of bonds into shares, as well as other premiums. Account 1045 "Issue premiums related to fund units", with the help of which the record is kept of the issue premiums related to fund units, as well as the monthly/monthly loss/gain achieved/achieved by the investment fund. Account 105 "Revaluation reserves", with the help of which the reserves from the revaluation of intangible and tangible assets are highlighted. Account 106 "Reserves", with the help of which the established capital reserves are highlighted. Account 107 "Differences in exchange rate from conversion", with the help of which are highlighted the exchange rate differences resulting from the conversion of a foreign operation included in the consolidation, as well as the exchange rate differences resulting from the conversion of the values included in the individual annual financial statements in a presentation currency different from the functional currency, according to IFRS. Account 108 "Non-controlling interests", is used in the case of consolidated annual financial statements, with the help of which the non-controlling interests, resulting from the consolidation of subsidiaries using the global integration method, are highlighted. Account 109 "Own shares", with the help of which the own shares, redeemed in accordance with the legal provisions, are highlighted. Group 11 "Retained earnings" Group 11 "Retained earnings" includes the following accounts: 117 "The carried forward result, with the exception of the carried forward result resulting from the adoption Machine Translated by Google for the first time of IAS 29" 118 "The carried forward result from the adoption for the first time of IAS 29" Account 117 "The carried forward result, with the exception of the carried forward result resulting from the adoption for the first time of IAS 29", with the help of which the result or the part of the result of the previous exercise is highlighted, the distribution of which has been postponed by the general meeting of shareholders (unallocated), the uncovered loss, the result from restatement, the result from changes in accounting policies and from the correction of accounting errors, as well as the surplus representing the gain from the revaluation of intangible and tangible assets. The debit balance of the account represents the uncovered loss, and the credit balance of the account represents retained earnings. Account 118 "The carried forward result from the adoption for the first time of IAS 29", which is used to record the carried forward result from the adjustments resulting from the application of IAS 29 as a result of the implementation of IFRS, highlighted separately for each element that was the subject of such adjustments. Group 12 "Result of the financial year" From group 12 "Result of the financial year", the accounts include: 121 "Profit or loss" 129 "Profit Distribution" Account 121 "Profit or loss", with the help of which the profit or loss achieved during the current financial year is highlighted. In the credit of the account, the credit balance of the income accounts and the accounting loss realized in the completed financial year, transferred at the beginning of the next financial year to the carried forward result, are recorded. In the debit of the account, the debit balance of the expense accounts and the accounting profit realized in the completed financial year, transferred at the beginning of the next financial year to the carried forward result, are recorded. The credit balance represents the realized profit, and the debit balance, the loss realised. The collective investment bodies that are not constituted by constitutive act, highlight in this account including the increase and decrease in the value of the fund unit. Account 129 "Profit distribution", with the help of which it is highlighted the distribution of the profit made in the current financial year and distributed, according to the law. In the debit of the account are recorded the reserves established in accordance with the legal provisions, from the profit made in the current financial year. In the credit of the account, the net profit realized in the completed financial year is recorded, which was allocated to reserves in accordance with the legal provisions. The account balance represents the distributed profit related to the completed financial year. Group 14 "Gains or losses related to the issuance, redemption, sale, free transfer or cancellation of equity instruments" From group 14 "Gains or losses related to the issuance, redemption, sale, free transfer or cancellation of equity instruments", the accounts include: 141 "Gains related to the sale or cancellation of equity instruments" 149 "Loss related to the issuance, redemption, sale, free transfer or cancellation of equity instruments" Account 141 "Gains related to the sale or cancellation of equity instruments", with the help of which the gains related to the sale or cancellation of equity instruments are highlighted. The differences resulting from the sale and cancellation of equity instruments are recorded in the credit of the account. Gains related to the sale or cancellation of equity instruments, transferred to reserves, are recorded in the debit of the account. The credit balance of the account represents the gains related to the sale or cancellation of equity instruments. Account 149 "Losses related to the issuance, redemption, sale, free transfer or cancellation of equity instruments", with the help of which losses related to the issuance, redemption, sale, free transfer or cancellation of equity instruments are highlighted. Expenses related to the issuance and redemption of equity instruments are recorded in the debit of the account, including unfavorable differences resulting from the sale, free transfer or cancellation of equity instruments. The losses related to the issuance are recorded in the account credit, Machine Translated by Google redemption, sale, free transfer or cancellation of equity instruments, covered by reserves or retained earnings. The debit balance of the account represents the losses related to the issuance, redemption, sale, free transfer or cancellation of equity instruments. Group 15 "Provisions" The "Provisions" group includes: Account 151 "Provisions", with the help of which the provisions for litigation, guarantees granted to clients, decommissioning of tangible assets and other similar actions related to them, restructuring, employee benefits and other similar obligations are highlighted. The values representing the creation or increase of provisions are recorded in the account credit. The values representing the reduction or cancellation of provisions are recorded in the debit of the account. The balance of the account represents the established provisions. Group 16 "Loans and similar debts" Group 16 "Loans and similar debts" includes the following accounts: 161 "Loans from bond issues" 162 "Long-term bank loans" 166 "Debts concerning financial assets" 167 "Other loans and similar debts" 168 "Interest related to loans and similar debts" 169 "Premiums regarding the repayment of bonds and other debts" The credit balance of these accounts represents outstanding loans and debts. Account 161 "Loans from bond issues", with the help of which the loans from bond issues are highlighted. Account 162 "Long-term bank loans", with the help of which the long-term bank loans received by the entity are highlighted. Account 166 "Debts concerning financial assets", with the help of which the entity's debts to the entities in the group, respectively to the associated entities and the jointly controlled entities, are highlighted. Account 167 "Other loans and similar debts", with the help of which other loans and similar debts are highlighted such as: deposits, guarantees received and other similar debts. Account 168 "Interest related to loans and similar debts", with the help of which the interest due related to loans from the issue of bonds, long-term bank credits, debts to entities in the group, respectively to associated entities and jointly controlled entities are highlighted, such as and those related to other loans and similar debts. Account 169 "Premiums on the repayment of bonds and other debts", with the help of which the repayment premiums representing the difference between the issue value and the repayment value of bonds and other debts, on the one hand, and their initial value, on the other, are highlighted on the other hand. In the debit of the account, the values of the issue premiums related to loans from the issue of bonds and other debts are recorded. In the credit of the account, the value of the repayment premiums of bonds and other debts, amortized, is recorded. The balance of the account represents the value of premiums regarding the repayment of bonds and other debts, not amortized. CLASS 2 - REAL ESTATE ACCOUNTS, REAL ESTATE INVESTMENTS AND BIOLOGICAL ASSETS Class 2 "Fixed assets accounts, real estate investments and biological assets" includes the following groups: 20 "Intangible assets" 21 "Tangible assets" 22 "Tangible assets under supply" 23 "Fixed assets and real estate investments in progress" 24 "Biological assets" 26 "Financial assets" 28 "Depreciation on fixed assets, real estate investments and biological assets valued at cost" 29 "Adjustments for depreciation or loss of value of fixed assets and real estate investments and biological assets valued at cost" Group 20 "Intangible assets" Group 20 "Intangible assets" includes the following accounts: 203 "Development costs" Machine Translated by Google 205 "Concessions, patents, licenses, trademarks, rights and similar assets" 207 "Goodwill" 208 "Other intangible assets" In the debit of intangible immobilization accounts, entries and increases in their value are recorded. In the credit of intangible immobilization accounts, outflows and decreases in their value are recorded. The balance of the accounts represents the existing intangible assets. Account 203 "Development expenses", with the help of which fixed assets of the nature of development expenses, recognized as intangible fixed assets, are highlighted. Account 205 "Concessions, patents, licenses, trademarks, rights and similar assets", with the help of which concessions recognized as intangible assets, patents, licenses, trademarks, as well as other rights and similar assets contributed, purchased or acquired on other ways. Account 207 "Goodwill", which is used to highlight the goodwill that appears in the consolidated annual financial statements, respectively in the individual annual financial statements, recognized according to IFRS. Account 208 "Other intangible assets", with the help of which the computer programs created by the entity or purchased from third parties, as well as other intangible assets recognized according to IFRS, are highlighted. Group 21 "Tangible assets" Group 21 "Tangible fixed assets" includes the following accounts: 211 "Land and land development" 212 "Constructions" 213 "Technical installations and means of transport" 214 "Furniture, office equipment, equipment for the protection of human and material values and other tangible assets" 215 "Real estate investments" Inflows and increases in their value are recorded in the debit of tangible fixed assets and real estate investments accounts. In the credit of the accounts of tangible assets and real estate investments, outflows and decreases in their value are recorded. The balance of the accounts represents tangible fixed assets and existing real estate investments. Account 211 "Land and land development", with the help of which the land and land development are highlighted. Account 212 "Constructions", with the help of which records are kept of the existence and movement of constructions. Account 213 "Technical installations and means of transport", with the help of which records are kept of the existence and movement of technical installations and means of transport. Account 214 "Furniture, office equipment, equipment for the protection of human and material values and other tangible assets", with the help of which records are kept of the existence and movement of furniture, office equipment, equipment for the protection of human and material values and other tangible assets. Account 215 "Real estate investments", with the help of which records are kept of the existence, movement and evaluation at the fair value of real estate investments, included in this category. Group 22 "Tangible assets under supply" From group 22 "Tangible assets in progress", the accounts include: 223 "Technical installations and means of transport being supplied" 224 "Furniture, office equipment, equipment for the protection of human and material values and other tangible assets in the process of supply" With the help of these accounts, records are kept of the physical assets purchased, for which the related risks and benefits have been transferred, but which, at the end of the reporting period, are being supplied. In the debit of tangible fixed assets in progress accounts, the value of purchased fixed assets is recorded, for which the related risks and benefits have been transferred, but which are in the process of being supplied. The value of purchased fixed assets, for which the supply process has been completed, is recorded in the credit of the accounts of tangible assets in progress of supply. The balance of the accounts represents the value of tangible fixed assets purchased, for which the related risks and benefits have been transferred, but which, at the end of the reporting period, are being supplied. Account 223 "Technical installations and means of transport in the process of supply", with the help of which the existence and movement of tangible immobilizations are recorded Machine Translated by Google of the nature of the technical installations and means of transport being supplied. Account 224 "Furniture, office equipment, equipment for the protection of human values and materials and other tangible assets in the process of supply", with the help of which records are kept of the existence and movement of tangible assets of the nature of furniture, office equipment, equipment for the protection of human values and materials and other tangible assets being supplied. Group 23 "Fixed assets and real estate investments in progress" Group 23 "Fixed assets and real estate investments in progress" includes the following accounts: 231 "Tangible fixed assets in progress" 235 "Real estate investments in progress" In the debit of the accounts, the inputs of tangible and intangible immobilizations in progress are recorded. In the credit of the accounts, the outflows of tangible and intangible immobilizations in progress are registered. The debit balance of these accounts represents the value of tangible and intangible assets in progress. Account 231 "Tangible fixed assets under construction", with the help of which the tangible fixed assets under construction are highlighted. Account 235 "Real estate investments in progress", with the help of which the real estate investments in progress are highlighted, evaluated both at cost and at fair value. Group 24 "Biological assets" Group 24 "Biological assets" includes: Account 241 "Biological assets", with the help of which the entries, exits and existence of biological assets are highlighted. In the debit of the account, entries and increases in value are recorded them. In the credit of the account, their outflows and decreases in value are recorded. The debit balance of the account represents the value of existing biological assets. Group 26 "Financial fixed assets" Group 26 "Financial fixed assets" includes the following accounts: 261 "Shares held in subsidiaries" 262 "Shares held in associated entities" 263 "Shares held in jointly controlled entities" 264 "Equivalent titles" 265 "Other fixed assets" 267 "Immobilized receivables" 269 "Payments to be made for financial assets" In the debit of financial immobilization accounts, the entries and their value increases are recorded. In the credit of the financial immobilization accounts, their exits and decreases in value are recorded. The debit balance of the accounts represents the value of existing financial assets. Account 261 "Shares held at subsidiaries", with the help of which the shares held at subsidiaries are highlighted, such as: securities accounted for at cost, securities valued at fair value through profit or loss, securities available for sale. Account 262 "Shares held in associated entities", with the help of which the shares held in associated entities are highlighted, such as: securities accounted for at cost, securities valued at fair value through profit or loss, securities available for sale. Account 263 "Shares held in jointly controlled entities", with the help of which the shares held by the entity in the capital of jointly controlled entities are highlighted, such as: securities accounted for at cost, securities valued at fair value through profit or loss, securities available in view of the sale. Account 264 "Securities put in equity", with the help of which the participation securities valued at consolidation by the equity method are highlighted. Account 265 "Other immobilized securities", with the help of which other securities held for a long period in the capital of entities, other than subsidiaries and associated entities, are highlighted. Account 267 "Immobilized receivables", with the help of which immobilized receivables are highlighted in the form of long-term loans granted to other entities and other immobilized receivables, such as: deposits, guarantees and sureties deposited with other Machine Translated by Google entities, as well as bonds purchased on the occasion of bond issues carried out by third parties, which are to be held for a longer period one year. Account 269 "Payments to be made for financial assets", with the help of which the payments to be made on the occasion of the acquisition of financial assets are highlighted. The amounts owed for the purchase of financial assets are recorded in the account credit. The amounts paid for financial assets are recorded in the debit of the account. The account balance represents the amounts due for financial assets. Group 28 "Depreciation on fixed assets, real estate investments and biological assets valued at cost" From group 28 "Depreciation on fixed assets, real estate investments and biological assets valued at cost", the accounts include: 280 "Depreciation on intangible assets" 281 "Depreciation on tangible fixed assets and evaluated real estate investments at cost" 284 "Depreciation of biological assets valued at cost" In the credit of the amortization accounts, the amortization incurred on expenses is recorded for intangible and tangible assets, as well as for real estate investments and biological assets valued at cost. In the debit of the depreciation accounts, the derecognized depreciation is recorded for intangible and tangible immobilizations, as well as for real estate investments and biological assets valued at cost. The credit balance of the accounts represents the cumulative amortization of intangible and tangible assets, as well as real estate investments and biological assets valued at cost. Account 280 "Amortization of intangible assets", which shows the depreciation of intangible assets. Account 281 "Depreciation of tangible fixed assets and real estate investments valued at cost", which shows the depreciation of tangible fixed assets and real estate investments. Account 284 "Depreciation of biological assets valued at cost", with the help of which the depreciation of biological assets valued at cost is highlighted. Group 29 "Adjustments for depreciation or loss of value of fixed assets and real estate investments and biological assets valued at cost" From group 29 "Adjustments for the depreciation or loss of value of fixed assets and real estate investments and biological assets valued at cost", they belong accounts: 290 "Adjustments for impairment of intangible assets" 291 "Adjustments for depreciation of tangible fixed assets and real estate investments valued at cost" 293 "Adjustments for depreciation of fixed assets in progress" 294 "Adjustments for impairment of biological assets valued at cost" 296 "Adjustments for the loss of value of financial assets" In the credit of these accounts are recorded the amounts representing the establishment or addition of adjustments for the depreciation of fixed assets, real estate investments, financial investments and biological assets valued at cost. In the debit of these accounts are recorded the amounts representing the reduction or cancellation of the adjustments for the depreciation of fixed assets, real estate investments, financial investments and biological assets valued at cost. The credit balance of the accounts represents the value of adjustments related to fixed assets, real estate investments, financial investments and biological assets valued at cost. Account 290 "Adjustments for the depreciation of intangible assets", with the help of which the adjustments for the depreciation of intangible assets valued at cost are highlighted. Account 291 "Adjustments for the depreciation of tangible assets and real estate investments valued at cost", with the help of which the adjustments for the depreciation of tangible assets and real estate investments valued at cost are highlighted. Account 293 "Adjustments for the depreciation of fixed assets under construction", with the help of which the adjustments for the depreciation of intangible and tangible fixed assets and real estate investments under construction evaluated at cost are highlighted. Account 294 "Adjustments for the depreciation of biological assets valued at cost", with the help of which the adjustments for the depreciation of biological assets valued at cost are highlighted. Machine Translated by Google Account 296 "Adjustments for the loss of value of financial assets", with the help of which the adjustments for the loss of value of financial assets. CLASS 3 - STOCK ACCOUNTS, WORK IN PROGRESS AND FIXED ASSETS HELD FOR SALE Class 3 "Inventory accounts and fixed assets held for sale" includes group 30 "Stocks of materials", 31 "Fixed assets held for sale", 32 "Stocks in progress", 33 "Production in progress execution" and 39 "Adjustments for inventory depreciation". Group 30 "Stocks of materials" The following accounts belong to group 30 "Stocks of materials": 302 "Consumables" 303 "Other materials" 308 "Material price differences" Inflows and increases in value are recorded in the debit of material accounts of them. In the credit of the material accounts, outflows and decreases in their value are recorded. The debit balance of the material accounts represents their value, existing in stock. Account 302 "Consumable materials", with the help of which the existence and movements of stocks of consumable materials are highlighted, such as: auxiliary materials, fuels, packaging, spare parts and other consumable materials. Account 303 "Other materials", with the help of which the existence and movements of other materials are highlighted. Account 308 "Differences in the price of materials", with the help of which the differences (plus or unfavorable, respectively minus or favorable) between the standard registration price (preset) and the purchase cost, related to consumables and other materials, are highlighted. In the debit of the account, the plus or unfavorable differences related to the materials entered into management and the negative or favorable differences related to the materials out of management are recorded. In the credit of the account, the plus or unfavorable differences related to the materials out of control and the negative or favorable differences related to the purchased materials are recorded. The balance of the account represents the price differences related to consumables and other materials in stock. Group 31 "Fixed assets held for sale" Group 31 "Fixed assets held for sale" includes: Account 311 "Fixed assets held for sale", with the help of which the inputs, outputs and existence of fixed assets classified as held for sale, as well as assets included in the groups intended for sale, classified as held for sale, are highlighted, according to IFRS. In the debit of the account, entries and increases in value are recorded them. In the credit of the account, the outflows and decreases in value are recorded them. The debit balance of the account represents the value of fixed assets held for sale. Group 32 "Stocks in progress" Group 32 "Stocks in progress" includes the following accounts: 322 "Consumables in progress" 323 "Other materials in progress" Account 322 "Consumable materials in the course of supply", with the help of which records are kept of the existence and movement of stocks of consumable materials in the course of supply. Account 323 "Other materials in process of supply", with the help of which the existence and movement of stocks of other materials in process of supply are kept. Group 33 "Production in progress" Group 33 "Production in progress" includes: Account 332 "Services in progress", with the help of which the existing services in progress at the end of the period are kept. The account balance represents the value at production cost of services in progress at the end of the period. Group 35 "Inventories held by third parties" Machine Translated by Google Group 35 "Inventories held by third parties" includes: Account 351 "Materials held by third parties", with the help of which the existence and movement of stocks of consumable materials and other materials sent to third parties, for processing or in custody, are highlighted. Inflows and increases in value of materials held by third parties are recorded in the debit of the account. In the credit of the account, outflows and decreases in value of materials held by third parties are recorded. The debit balance of the account represents the value of stocks (materials) held by third parties. Group 39 "Adjustments for inventory depreciation" From group 39 "Adjustments for inventory depreciation", the accounts include: 392 "Adjustments for the depreciation of materials", 394 "Adjustments for depreciation of services", 395 "Adjustments for depreciation of materials held by third parties", with the help of which the establishment, as a rule, at the end of the financial year, of adjustments for the depreciation of stocks of consumables and other materials, services in progress, as well as their addition, reduction or cancellation, according to the policies adopted by the entity, is highlighted. In the credit of the accounts, the value of the adjustments for the depreciation of the stocks, constituted or supplemented, by types of adjustments, is recorded. In the debit of the accounts, the amounts representing the reduction or cancellation of the adjustments for the depreciation of stocks are recorded. The credit balance of the accounts represents the value of the adjustments made at the end of the period. CLASS 4 - THIRD PARTY ACCOUNTS Class 4 "Third party accounts" includes the following groups of accounts: 40 "Suppliers and assimilated accounts" 41 "Customers and assimilated accounts" 42 "Staff and related accounts" 43 "Social insurance, social protection and assimilated accounts" 44 "State budget, special funds and assimilated accounts" 45 "Group and shareholders/associates" 46 "Miscellaneous debtors, various creditors and settlements with derivative instruments" 47 "Subsidy, regularization and similar accounts" 48 "Settlements within the unit" 49 "Adjustments for the impairment of receivables" Group 40 "Suppliers and assimilated accounts" Group 40 "Suppliers and similar accounts" includes the following accounts: 401 "Suppliers" 403 "Effects payable" 404 "Fixed assets suppliers" 405 "Effects payable for fixed assets" 406 "Debts from financial leasing operations" 408 "Suppliers - invoices not arrived" 409 "Suppliers - debtors" Account 401 "Suppliers", with the help of which debts and settlements are highlighted in relations with suppliers of goods and services, works performed or services provided, other than entities in the group, associated entities and jointly controlled entities. In the credit of the account, the entity's obligation to the suppliers for the value of the goods purchased or the services provided is recorded. The settlement of the obligation towards suppliers is recorded in the debit of the account. The credit balance of the account represents the amounts owed to suppliers. Account 403 "Bills payable" with the help of which the obligations payable to suppliers based on commercial bills (promissory note, bill of exchange, etc.) are highlighted. The accepted value of the commercial effects to be paid is recorded in the credit of the account. Payments made at maturity based on commercial effects are recorded in the debit of the account. The credit balance of these accounts represents the value of the commercial effects payable. Account 404 "Suppliers of fixed assets", with the help of which debts and settlements in relations with suppliers of tangible or intangible assets are highlighted. In the credit of the account, the entity's obligation to suppliers is recorded Machine Translated by Google fixed assets for the value of goods purchased or services provided. The debit of the account records the settlement of the obligation towards the suppliers of immobilizations. The credit balance of the account represents the amounts owed to suppliers of fixed assets. Account 405 "Bills payable for fixed assets", with the help of which payment obligations to suppliers of fixed assets are highlighted based on commercial bills (promissory note, bill of exchange, etc.). The accepted value of the commercial effects to be paid is recorded in the credit of the accounts. Payments made at maturity on the basis of commercial effects are recorded in the debit of the accounts. The credit balance of these accounts represents the value of the commercial effects payable. Account 406 "Debts from financial leasing operations", with the help of which the debts and settlements in the relationship with the lessor under the financial leasing contract are highlighted. The amount of installments to be paid to the lessor, including the related interest, is recorded in the account credit. Payments made to the lessor are recorded in the debit of the account. The credit balance of the account represents the amounts owed to the lessor. Account 408 "Suppliers - undelivered invoices", with the help of which settlements with suppliers for supplies of goods and services rendered, for which invoices have not been received, are highlighted. The value of the goods supplied or the services provided by the suppliers, as well as other debts to them, is recorded in the account credit. The amount of incoming invoices is recorded in the debit of the account. The account balance represents amounts owed to suppliers for which invoices have not been received. Account 409 "Suppliers - debtors", with the help of which advances are highlighted granted to suppliers for the purchase of goods of the nature of stocks or for the provision of services, as well as of the nature of tangible and intangible assets. The amount of advances invoiced to suppliers is recorded in the debit of the account. In the credit of the account, the value of the advances paid to the suppliers is recorded, on the occasion of regularizing the payments with them. The balance of the account represents advances granted to suppliers, not settled. Group 41 "Customers and assimilated accounts" Group 41 "Customers and similar accounts" includes the following accounts: 411 "Customers" 413 "Effects receivable from customers" 418 "Customers - invoices to be drawn up" 419 "Customers - creditors" Account 411 "Customers", with the help of which the receivables and settlements in relation to internal and external customers, including uncertain, non-paying, dubious or disputed customers are highlighted. The value of the goods delivered or the services provided by the entity, as well as commissions related to transactions (sale/ purchase of securities) are recorded in the debit of the account. The settlement of amounts to be collected from customers is recorded in the account credit. The account balance represents the amounts to be collected from customers. Account 413 "Accounts receivable from customers", with which they are highlighted receivables, based on commercial effects. In the debit of the account, the amounts owed (to be collected) by customers are recorded, representing the value of accepted commercial effects. Commercial effects received from customers are recorded in the account credit. The account balance represents the value of the trade receivables. Account 418 "Customers - invoices to be drawn up", with the help of which the deliveries of goods or the rendering of services, including, as the case may be, the value added tax, for which invoices have not been drawn up, are highlighted. The debit of the account records the value of the deliveries of goods or services provided to customers, for which no invoices have been drawn up, including the value added tax related, as well as other claims against them. The value of the invoices drawn up is recorded in the credit of the account. The balance of the account represents the value of the goods delivered or services provided by the entity, for which no invoices have been drawn up. Account 419 "Customers - creditors", with the help of which advances received from customers are highlighted. In the credit of the account, the amounts invoiced to the customers are recorded, representing advances for the delivery of goods or the provision of services. Machine Translated by Google The settlement of advances received from customers is recorded in the debit of the account. The account balance represents the amounts owed to customers - creditors Group 42 "Personal and similar accounts" Group 42 "Personal and similar accounts" includes the following accounts: 421 "Personnel - salaries due" 422 "Other benefits due to employees, except for short-term benefits 423 "Personal - material aid owed" 424 "Premiums representing staff participation in profit" 425 "Advances granted to staff" 426 "Personnel rights not raised" 427 "Withholdings from salaries owed to third parties" 428 "Other debts and claims related to personnel" The amount of salary rights and other debts due to the staff is recorded in the credit of the accounts. In the debit of the accounts, the sums paid to the staff are recorded, as well as the deductions from salaries representing advances granted to the staff, sums against the employees owed to third parties, social contributions and other deductions due. The balance of the accounts represents the amounts granted and unpaid to the staff in the nature of salary rights, social benefits, profit premiums, amounts withheld and unpaid to third parties. Account 421 "Personnel - salaries owed", with the help of which it is highlighted settlements with the staff for the salary rights due to them in money or in kind, including increases, additions and bonuses paid from the salary fund, etc. Account 422 "Other benefits due to employees, except for short-term benefits", with the help of which the benefits due to employees are highlighted in the form of: pensions, post-employment life insurance and post-employment medical assistance, other long-term benefits, as well as benefits for termination the employment contract. Account 423 "Personal - material aid owed", with the help of which the sickness aid for temporary incapacity for work, those for child care, death aid and other aid granted are highlighted. Account 424 "Premiums representing the participation of the staff in the profit", with the help of which the premiums (incentives) granted to the staff from the realized profit are highlighted, representing the participation of the staff in the profit. Account 425 "Advances granted to personnel", with the help of which the advances granted to personnel are highlighted. Account 426 "Personnel entitlements not collected", with the help of which records of personnel rights not collected within the legal term are kept. Account 427 "Withholdings from salaries owed to third parties", with the help of which the withholdings and garnishments from salaries, owed to third parties, are highlighted. Account 428 "Other debts and claims related to personnel", with the help of which the debts and claims related to personnel are highlighted. In the credit of the account are recorded other amounts owed to the staff, not found in the previous accounts (guarantees, vacation allowances, aids, etc.), as well as the amounts collected or withheld from the staff for the amounts owed by this. The debit of the account records the amounts paid to the staff, previously highlighted as a debt to them, the amounts withheld and paid by the entity to third parties, as well as the advances granted to the staff, unjustified until the end of the exercise, the amounts owed by the staff, representing rents, unjustified advances, salaries, etc. The credit balance of the account represents the amounts owed by the entity to the staff, and the debit balance, the amounts to be collected from it. Group 43 "Social insurance, social protection and assimilated accounts" Group 43 "Social insurance, social protection and similar accounts" includes the following accounts: 431 "Social insurance" 437 "Unemployment benefit" 438 "Other social debts and claims" The amounts owed by the employer are recorded in the credit of the accounts. The amounts transferred representing the contribution of the entity and the staff are recorded in the debit of the accounts. The credit balance of the accounts represents the amounts owed by the entity, and the debit balance, the amounts paid in excess by the entity. Account 431 "Social insurance", with the help of which settlements regarding the employer's and staff's contribution to social insurance and the contribution for social health insurance are highlighted. Machine Translated by Google Account 437 "Unemployment benefit", with the help of which settlements regarding the unemployment benefit owed by the employer, as well as by the staff, are highlighted, according to the applicable legal provisions. Account 438 "Other social debts and claims", with the help of which the debts to be paid or the claims to be collected in the social insurance account, the entity's contribution to optional pension schemes and voluntary insurance premiums, as well as their payment, are highlighted. Group 44 "State budget, special funds and assimilated accounts" Group 44 "State budget, special funds and similar accounts" includes the following accounts: 441 "Profit tax" 442 "Value Added Tax" 444 "Tax on salary income" 445 "Subsidies" 446 "Other taxes, fees and similar payments" 447 "Special funds - taxes and similar payments" 448 "Other debts and claims with the state budget" The amounts owed by the entity to the state budget/local budgets/other public bodies are recorded in the credit of the accounts. The amounts transferred by the entity to the state budget/local budgets/other public bodies are recorded in the debit of the accounts. The credit balance of the accounts represents the amounts owed by the entity, and the debit balance, the amounts paid in excess by the entity. Account 441 "Profit tax", which is used to keep records of settlements with the state budget/local budgets regarding current profit tax and records of deferred profit tax. Account 442 "Value added tax", with the help of which settlements with the state budget regarding value added tax for operations carried out on the territory of Romania are highlighted. This account does not show the value added tax related to purchases of goods or services made from other states and the value added tax due on the territory of a member state for supplies of goods or services performed on the territory of those states, in accordance with the provisions applicable laws. Account 444 "Salary income tax", with the help of which the taxes on salary income and other similar rights due to the state budget are highlighted. Account 445 "Subsidies", with the help of which settlements are highlighted regarding subsidies related to assets and those related to income, non-repayable loans with the nature of subsidies and other amounts received that have the nature of subsidies. The amount of subsidies or other loans with the nature of subsidies to be received is recorded in the debit of the account. The amount of subsidies or other subsidies-type loans received is recorded in the account credit. The balance of the account represents the subsidies to be received. Account 446 "Other taxes, fees and similar payments", which is used to keep records of settlements with the state budget/ local budgets regarding taxes, fees and similar payments such as: excise duties, dividend tax, tax on income from personal transactions, tax on profit from transactions of non-resident legal entities, the tax on buildings and land, the tax for the use of state- owned land, other taxes and fees. Account 447 "Special funds - taxes and assimilated payments", with the help of which debts and payments made to institutions or other public bodies are highlighted, according to the law. Account 448 "Other debts and claims with the state budget", with the help of which other debts and claims with the state budget are highlighted. Group 45 "Group and shareholders/associates" Group 45 "Group and shareholders/associates" includes the following accounts: 451 "Settlements between entities in the group" 452 "Settlements with associated entities and jointly controlled entities" 455 "Amounts owed to shareholders/associates" 456 "Settlements with shareholders/associates regarding capital" 457 "Dividends payable" 458 "Settlements from joint venture operations" Account 451 "Settlements between entities in the group", with the help of which operations between entities in the group are highlighted. Account 452 "Settlements with associated entities and jointly controlled entities", with the help of which the operations carried out between associated entities are highlighted Machine Translated by Google and jointly controlled entities. In the debit of accounts 451 and 452, the entity's claims against the entities in the group, respectively the entity's claims against associated entities and jointly controlled entities, are recorded. In the credit of accounts 451 and 452, the entity's debts to the entities in the group are recorded, respectively the entity's debts to the associated entities and jointly controlled entities. The debit balance of accounts 451 and 452 represents the entity's receivables in relations with group entities, respectively the receivables towards associated entities and jointly controlled entities, and the credit balance, the entity's debts in relations with group entities, respectively the debts towards associated entities and entities jointly controlled. In the case of collective investment bodies that are not established by constitutive act, this account is used to record the settlements with investors regarding the purchases and redemptions of fund units. Account 455 "Amounts owed to shareholders/associates", with the help of which the amounts temporarily left at the entity's disposal by the shareholders/associates are highlighted. The entity's debts to shareholders/associates are recorded in the account credit. The amounts returned to the shareholders/associates are recorded in the debit of the account. The balance of the account represents the amounts owed by the entity to the shareholders/associates. Account 456 "Settlements with shareholders/associates regarding the capital", with the help of which the settlements with the shareholders and associations regarding the capital are highlighted. The debit of the account records the subscription and increase of the social capital, in kind and/or cash, contributed by the shareholders/associates, as well as the amounts paid to the shareholders/associates or the goods withdrawn on the occasion of the reduction of the capital, in accordance with the law. In the credit of the account, the in-kind contribution of the shareholders/associates to the entity's capital, the amounts deposited as a cash contribution, the loans from the issue of bonds converted into shares, the share capital withdrawn by the shareholders/ associates, as well as the liquidated share capital, according to the law, the settlement equity to shareholders/associates in the case of reorganization operations, according to the law. The debit balance of the account represents the subscribed and unpaid capital contribution, and the credit balance represents the entity's debts to shareholders/associates. Account 457 "Dividends to be paid", with the help of which the dividends due to the shareholders/associates according to the contribution to the social capital are highlighted. In the credit of the account, the dividends owed to the shareholders/associates from the profit made in the previous years are recorded. The amounts paid to the shareholders/associates, representing dividends owed to them, as well as the dividend tax, are recorded in the debit of the account. The balance of the account represents the dividends owed to shareholders/associates. Account 458 "Settlements from joint venture operations", with the help of which the settlements from joint venture operations are highlighted, respectively the settlement of expenses and income from these operations, as well as the amounts transferred between co-participants. In the credit of the account are registered the revenues realized from joint venture operations transferred to co- participants, according to the association contract, the expenses received by transfer from joint venture operations, the amounts received from co-participants. The debit of the account records the income received by transfer from joint venture operations, the expenses transferred from joint venture operations (which are transmitted to the co-participant who keeps records of the joint venture operations according to the contracts), the amounts paid to the co-participants or transferred as a result of the joint venture operation. The credit balance of the account represents the amounts owed to the co-participants as a favorable result (profit) from joint venture operations, as well as the amounts owed by co-participants to cover any losses recorded from joint venture operations. The debit balance of the account represents the amounts to be collected from co-participants to cover possible losses recorded from joint venture operations, as well as the amounts to be collected by co-participants from joint venture operations as a favorable result (profit). Group 46 "Miscellaneous debtors, various creditors and settlements with derivative instruments" Group 46 "Miscellaneous debtors, various creditors and settlements with derivative instruments" includes the following accounts: 461 "Miscellaneous debtors" Machine Translated by Google 462 "Miscellaneous creditors" Account 461 "Miscellaneous debtors", which is used to keep records of debtors from transactions, debtors arising from material damage caused by third parties, claims arising from the existence of enforceable titles and other claims, other than those concerning group entities, associated entities and jointly controlled entities. The amounts to be recovered from various debtors are recorded in the debit of the account. In the credit of the account, the value of collected debits, prescribed receivables exempted or cancelled, according to the law, sums transferred to losses on the occasion of the removal of debtors from the record are recorded. The account balance represents the amounts to be collected from debtors Account 462 "Miscellaneous creditors", with the help of which transactions with financial instruments, amounts owed to third parties, based on enforceable titles or obligations of the entity towards third parties, other than group entities, associated entities and jointly controlled entities, are highlighted, coming from other operations. The amounts owed to various creditors are recorded in the account credit. The debit of the account records the amounts paid, the amounts representing debts to various creditors, prescribed, exempted or cancelled, according to the law. The account balance represents the amounts owed to various creditors. Group 47 "Subsidy, regularization and similar accounts" They belong to group 47 "Subsidy, regularization and similar accounts". accounts: 471 "Expenses recorded in advance" 472 "Income recorded in advance" 473 "Settlements from operations under clarification" 475 "Subsidies for investments" 478 "Income in advance related to assets received by transfer from customers" Account 471 "Expenses registered in advance", with the help of which the expenses incurred in advance are highlighted which are to be borne in installments on the expenses, based on a due date, in the future financial periods/years. The amounts representing subscriptions, rents and other expenses incurred in advance are recorded in the debit of the account. In the credit of the account, the amounts distributed in the following financial periods/exercises are recorded on expenses, according to the due dates. The account balance reflects the expenses incurred in advance. Account 472 "Income registered in advance", with the help of which the income registered in advance is highlighted. In the account credit, the incomes in advance, related to the following periods/financial years, are recorded, such as: amounts invoiced or collected from rents, subscriptions, insurances, etc., the value of income subsidies, related to future periods. In the debit of the account, the revenues recorded in advance and related to the current period or the financial year in progress, the amount of subsidies for revenues, previously registered as revenues in advance, the part of the subsidies related to revenues, returned or to be returned, are recorded. The account balance represents the income recorded in advance. Account 473 "Settlements from operations under clarification", with the help of which the amounts under clarification are highlighted, which cannot be included on expenses/revenues, or in other accounts directly, as additional research and clarifications are required, as well as the amounts returned, not due to the entity. In the debit of the account are recorded the amounts for which, at the time of making or ascertaining them, definitive registration measures cannot be taken in an account, requiring additional clarifications, as well as the amounts returned, not due to the entity. In the credit of the account, the amounts received and not due to the entity are recorded, as well as the cleared amounts, transferred to expenses. The account balance represents the amounts being cleared. Account 475 "Subsidies for investments", with the help of which the subsidies for investments, non-repayable loans with the character of subsidies for investments, inventory surpluses of the nature of fixed assets and other receivables with the character of subsidies for investments are highlighted. Subsidies for investments, non-reimbursable loans with the nature of investment subsidies and other amounts receivable with the nature of investment subsidies are recorded in the account credit. In the debit of the account, the share of subsidies for investments transferred to income is recorded, corresponding to the calculated depreciation. The balance of the account represents subsidies for investments, not transferred to Machine Translated by Google income. Account 478 "Advance income related to assets received by transfer from customers", with the help of which the debts corresponding to the value of the assets received by the entity from its customers in the form of tangible assets or cash are highlighted, in order to connect them, in accordance with the law, to a gas, electricity, water network or to provide them with continuous access to certain goods or services, according to IFRS. Group 48 "Settlements within the unit" Group 48 "Settlements within the unit" includes the following accounts: 481 "Settlements between unit and subunits" 482 "Settlements between subunits" The debit of the accounts records the material and monetary values transferred to the subunits (in unit accounting) or the unit (in subunit accounting) or between subunits. In the credit of the accounts, material and monetary values received by the unit from subunits (in the unit's accounting) or those received by the subunit from the unit or subunits are recorded. The debit balance of the accounts represents the amounts to be collected, and the credit balance of the accounts the amounts owed for operations within an entity with subunits without legal personality or operations between subunits of the same entity. Account 481 "Settlements between the unit and subunits", with the help of which the settlements between the unit and its subunits without legal personality, which conduct their own accounting, are highlighted. In the case of collective investment bodies that are not constituted by constitutive act, records are kept of the settlements between the management company and other institutions in the capital market, regarding the activity of the investment funds. Account 482 "Settlements between subunits", with the help of which the settlements between subunits without legal personality within the same unit, which conduct their own accounting, are highlighted. Group 49 "Adjustments for the impairment of receivables" Group 49 "Adjustments for the depreciation of receivables" includes the following accounts: 491 "Adjustments for the impairment of receivables - customers" 495 "Adjustments for impairment of receivables - settlements within the group and with shareholders" 496 "Adjustments for the depreciation of receivables - various debtors" The value of the established or increased adjustments is recorded in the credit of the accounts. The decrease or cancellation of the established adjustments is recorded in the debit of the accounts. The balance of the accounts represents the impairment adjustments made. Account 491 "Adjustments for the depreciation of receivables - customers", with the help of which the adjustments established for the depreciation of receivables from customer accounts are highlighted. Account 495 "Adjustments for the impairment of receivables - settlements within the group and with the shareholders", with the help of which the adjustments for the impairment of the receivables - settlements within the group and with the shareholders are highlighted. Account 496 "Adjustments for the depreciation of receivables - various debtors", with the help of which the adjustments for the depreciation of receivables - various debtors are highlighted. CLASS 5 - CASH ACCOUNTS Class 5 "Treasury accounts" includes the following groups of accounts: 50 "Short-term investments" 51 "Bank accounts" 53 "Home" 54 "Acreditive" 58 "Internal transfers" 59 "Adjustments for the loss of value of treasury accounts" Group 50 "Short-term investments" The following accounts belong to group 50 "Short-term investments": 503 "Actions" 505 "Bonds issued and redeemed" 506 "Bonds" 507 "State titles" 508 "Other short-term investments and similar receivables" 509 "Payments to be made for short-term investments" Within the short-term investment accounts, the investments are highlighted Machine Translated by Google financial activities carried out by the entity in order to obtain short-term profits. Short-term investments purchased or received free of charge are recorded in the debit of accounts 503 - 508. In the credit of accounts 503 - 508, short-term investments transferred are highlighted. The balance of the accounts represents the existing short-term investments. Account 503 "Shares", with the help of which the quoted shares, bought in order to obtain financial income in a short term, are highlighted. Account 505 "Bonds issued and redeemed", with the help of which the bonds issued and redeemed are highlighted. Account 506 "Bonds", with the help of which the purchased bonds are highlighted. Account 507 "State securities", with the help of which the purchased state securities are highlighted. Account 508 "Other short-term investments and similar receivables", with the help of which the securities and similar receivables purchased are highlighted. Account 509 "Payments to be made for short-term financial investments", with the help of which the payments to be made for the purchased short-term investments are highlighted. The amount due for the purchased short-term investments is recorded in the account credit. The paid value of term investments is recorded in the debit of the account short. The account balance represents the amount owed on the short-term investments purchased. Group 51 "Bank accounts" Group 51 "Bank accounts" includes the following accounts: 511 "Receivables" 512 "Current bank accounts" 518 "Interest" 519 "Short-term bank loans" Account 511 "Receivables", with which receivables such as checks and commercial bills received from customers. The value of checks and commercial effects received from customers is recorded in the debit of the account. The value of checks and commercial effects received is recorded in the credit of the account. The account balance represents the value of uncashed checks and commercial bills Account 512 "Current bank accounts", with the help of which the availabilities in lei and foreign currency in bank accounts, of the amounts being settled, as well as their movements, are highlighted. In the debit of the account, the availability entries in lei and foreign currency are recorded. In the credit of the account, the outflows of availability in lei and foreign currency are recorded. The debit balance represents the availability in lei and foreign currency, and the credit balance, the credits received. Account 518 "Interest", with the help of which the interest owed, as well as the interest to be collected, related to the loans granted by banks in the current accounts, respectively the availabilities found in the current accounts, are highlighted. The debit of the account records the interest to be collected related to the availabilities in the current accounts or the interest paid, related to the loans received. In the credit of the account, the interest due, related to the credits granted by the banks in the current accounts or the interest received, related to the availabilities in the current accounts are recorded. The debit balance represents the interest to be collected, and the credit balance represents the interest to be paid. Account 519 "Short-term bank loans", with the help of which short-term loans granted by banks are highlighted. Short-term bank credits, granted by the bank for temporary needs, including interest due, are recorded in the account credit. Returned short-term bank credits, including interest paid, are recorded in the debit of the account. The account balance represents unreimbursed short-term bank loans. Group 53 "House" The following accounts belong to group 53 "House": 531 "House" 532 "Other Values" Account 531 "House", with the help of which the cash in the entity's cash register is highlighted, as well as its movements as a result of receipts and payments Machine Translated by Google performed. In the debit of the account, the availability entries are recorded in the entity's cashier. Cash outflows from the entity's cash register are recorded in the account credit. The balance of the account represents the available funds in the entity's cash register. Account 532 "Other valuables", with the help of which vouchers, fiscal and postal stamps, treatment and rest tickets, vouchers and travel tickets, meal vouchers, other valuables, as well as their movements, are highlighted. The value of vouchers, tax and postal stamps, treatment and rest tickets, vouchers and travel tickets, meal vouchers and other purchased values is recorded in the debit of the account. The value of vouchers, tax and postal stamps, treatment and rest tickets, vouchers and travel tickets and other values, consumed, the value of meal vouchers given to employees is recorded in the account credit. Account balance represents other existing values. Group 54 "Believable" Group 54 "Letters of credit" includes the following accounts: 541 "Acreditive" 542 "Treasury advances" Account 541 "Letters of credit", with the help of which the letters of credit opened in banks for making payments to third parties are highlighted. The value of the open letters of credit available to third parties is recorded in the debit of the account. The amounts paid to third parties or transferred to the availability accounts as a result of the termination of the validity of the letter of credit are recorded in the account credit. The account balance represents the value of existing letters of credit opened at banks. Account 542 "Treasury advances", with the help of which treasury advances are highlighted, including amounts granted through the card system. The treasury advances granted are recorded in the debit of the account. The justified treasury advances are recorded in the credit of the account. The account balance represents the amounts granted as unsettled treasury advances. Group 58 "Internal transfers" Group 58 "Internal transfers" includes: Account 581 "Internal transfers", with the help of which cash transfers between treasury accounts are highlighted. The debit of the account records the amounts transferred from a treasury account to other treasury account. Amounts entered into a treasury account from another treasury account are recorded in the credit of the account. As a rule, the account has no balance. Group 59 "Adjustments for the loss of value of treasury accounts" Group 59 "Adjustments for the loss of value of treasury accounts" includes the following accounts: 591 "Adjustments for the loss of value of shares held in affiliated entities" 593 "Adjustments for the loss of value of shares"; 595 "Adjustments for the loss of value of bonds issued and redeemed"; 596 "Adjustments for the loss of value of bonds"; 597 "Adjustments for the loss of value of government securities"; 598 "Adjustments for the loss of value of other short-term investments and similar receivables". With the help of the accounts in this group, records are kept of the adjustments for the loss of value of the shares, issued and redeemed bonds, government bonds and securities and other short-term investments and assimilated claims, as well as their addition, reduction or cancellation, after case. The amount of adjustments for the loss of value of the treasury accounts, established or supplemented, as the case may be, is recorded in the credit of the accounts. The amounts representing the reduction or cancellation of the adjustments for the loss of value of the treasury accounts are recorded in the debit of the accounts. The balance of the accounts represents the value of the adjustments made for the existing losses of value at the end of the period. CLASS 6 - EXPENSE ACCOUNTS Class 6 "Expense accounts" includes the following groups of accounts: 60 "Inventory expenses"; Machine Translated by Google 61 "Expenses for services performed by third parties"; 62 "Expenses with other services performed by third parties"; 63 "Expenses with other taxes, fees and similar payments"; 64 "Staff expenses"; 65 "Other operating expenses"; 66 "Financial expenses"; 68 "Expenses with depreciation, provisions and adjustments for depreciation or value losses"; 69 "Expenses with profit tax and other taxes". Group 60 "Inventory expenses" Group 60 "Inventory expenses" includes the following accounts: 602 "Expenses with consumables"; 603 "Expenses regarding other materials"; 604 "Expenses regarding non-stocked materials"; 605 "Expenses regarding energy and water"; 609 "Commercial discounts received" With the help of these accounts, records are kept of expenses with consumable materials, expenses recorded when putting other materials into use, expenses regarding non-stocked materials, expenses regarding energy and water consumption, as well as records of commercial discounts received from suppliers. In the debit of the inventory expense accounts, with the exception of account 609 "Commercial discounts received" which begins by crediting, it is recorded expenses incurred, and at the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 602 "Expenses with consumables", with the help of which the expenses with consumables are highlighted. Account 603 "Expenses on other materials", with the help of which the expenses on other materials are highlighted, when they are put into use. Account 604 "Expenses on non-stocked materials", with the help of which the expenses on non-stocked materials are highlighted. Account 605 "Energy and water expenses", with the help of which expenses regarding energy and water consumption are highlighted. Account 609 "Commercial discounts received", with the help of which the commercial discounts received after invoicing are highlighted, regardless of the period to which they refer. Group 61 "Expenses for services performed by third parties" Group 61 "Expenses for services performed by third parties" includes the following accounts: 611 "Expenses for maintenance and repairs"; 612 "Expenses with royalties, management premises and rents"; 613 "Expenses with insurance premiums"; 614 "Studies and research expenses". With the help of these accounts, maintenance and repair expenses, royalty expenses, management locations and rents, insurance premium expenses, studies and research expenses are recorded. In the debit of the accounts, the expenses with the performed services are recorded, and at the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 611 "Expenses for maintenance and repairs", with the help of which the expenses for maintenance and repairs performed by third parties are highlighted. Account 612 "Expenses with royalties, management premises and rents", with the help of which the expenses with royalties, management premises and rents are highlighted. Account 613 "Expenses with insurance premiums", with the help of which the expenses with insurance premiums are highlighted. Account 614 "Studies and research expenses", with the help of which the expenses for studies and research are highlighted. Group 62 "Expenses with other services performed by third parties" Group 62 "Expenses with other services performed by third parties" includes the following accounts: 621 "Expenses with collaborators"; 622 "Expenses regarding commissions, fees and contributions"; 623 "Protocol expenses, advertising and publicity"; 624 "Expenses for the transport of goods and personnel"; 625 "Travel, secondment and transfer expenses"; 626 "Postal expenses and telecommunications fees"; 627 "Expenses with banking and similar services"; 628 "Other expenses with services performed by third parties". With the help of these accounts, records are kept of expenses with collaborators, expenses regarding commissions, fees and contributions, expenses of Machine Translated by Google protocol, advertising and publicity, expenses with the transport of goods and personnel, expenses with travel, postings and transfers, postal expenses and telecommunications fees, expenses with banking and similar services, other expenses with services performed by third parties Expenses with other services performed by third parties are recorded in the debit of the accounts, and at the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 621 "Expenses with collaborators", with the help of which the expenses with collaborators are highlighted. Account 622 "Expenses regarding commissions, fees and contributions", with the help of which the expenses representing the commissions owed for the purchase or sale of immovable or investment securities, brokerage commissions, advisory fees, litigation, expertise, as well as contributions are highlighted due to capital market institutions and other similar expenses. Account 623 "Protocol, advertising and publicity expenses", with the help of which protocol, advertising and publicity expenses are highlighted. Account 624 "Expenses for the transport of goods and personnel", with the help of which the expenses for the transport of goods and personnel, executed by third parties, are highlighted. Account 625 "Expenses for trips, secondments and transfers", with the help of which expenses for trips, secondments and personnel transfers are highlighted. Account 626 "Postal expenses and telecommunications fees", with the help of which postal expenses and telecommunication fees are highlighted. Account 627 "Expenses with banking and similar services", with the help of which expenses with banking and similar services are highlighted. Account 628 "Other expenses with services performed by third parties", with the help of which the expenses with other services performed by third parties are highlighted. Group 63 "Expenses with other taxes, fees and similar payments" Group 63 "Expenses with other taxes, fees and similar payments" includes: Account 635 "Expenses with other taxes, fees and similar payments", with the help of which the expenses with other taxes, fees and similar payments due to the state budget or other public bodies are highlighted. At the end of the period, the balance of this account is transferred to the profit and loss account. Group 64 "Personnel expenses" Group 64 "Personnel expenses" includes the following accounts: 641 "Expenses with staff salaries"; 642 "Expenses with meal vouchers granted to employees"; 643 "Expenses with other employee benefits"; 644 "Expenses with remuneration in equity instruments"; 645 "Expenses regarding insurance and social protection". With the help of these accounts, records are kept of expenses with staff salaries, with meal vouchers granted to employees, with other employee benefits, with remuneration in equity instruments, as well as expenses regarding insurance and social protection. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 641 "Staff salary expenses", with the help of which staff salary expenses are highlighted. Account 642 "Expenses with meal vouchers granted to employees", with the help of which expenses with meal vouchers granted to employees are highlighted. Account 643 "Expenses with other employee benefits", with the help of which the expenses with other benefits granted to employees, such as premiums regarding the participation of staff in profit, granted according to the law, are highlighted. Account 644 "Expenses with remuneration in equity instruments", with the help of which the expenses with remuneration in equity instruments are highlighted. Account 645 "Insurance and social protection expenses", with the help of which the insurance and social protection expenses are highlighted. Group 65 "Other operating expenses" Group 65 "Other operating expenses" includes the following accounts: 652 "Environmental protection expenses" 653 "Expenses related to fixed assets (or groups intended for disposal) held for sale"; 654 "Losses from receivables and various debtors"; Machine Translated by Google 655 "Expenses from revaluation of tangible and intangible assets"; 656 "Expenses regarding real estate investments"; 657 "Expenses regarding biological assets and agricultural products"; 658 "Other operating expenses" With the help of these accounts, records are kept of other operating expenses, such as environmental protection expenses, expenses related to immovable assets held for sale, losses from receivables and various debtors, expenses resulting from the revaluation of tangible and intangible assets, expenses related to real estate investments , biological assets and agricultural products, as well as other expenses that belong to the exploitation activity. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 652 "Expenses for the protection of the environment" with the help of which the records of the expenses for the protection of the environment, related to the period, are kept. Account 653 "Expenses related to immovable assets (or groups intended for sale) held for sale", with the help of which the losses resulting from the evaluation of assets held for sale and the expenses resulting from the sale of these assets are highlighted. Account 654 "Loss from receivables and miscellaneous debtors", with the help of which the losses from receivables are highlighted. Account 655 "Expenses from the revaluation of intangible and tangible assets", with the help of which the expenses from the revaluation of intangible and tangible assets are highlighted. Account 656 "Expenses on real estate investments", with the help of which the expenses resulting from the fair value evaluation of real estate investments and the expenses of their sale are highlighted. Account 657 "Expenses regarding biological assets and agricultural products", with the help of which the losses resulting from the fair value evaluation of biological assets and agricultural products, as well as the expenses resulting from the sale of biological assets, are highlighted. Account 658 "Other operating expenses", with the help of which other operating expenses are highlighted, such as: fines, penalties, donations granted, the unamortized value of tangible and intangible fixed assets transferred, expenses resulting from the fair value evaluation of debts settled in in the case of a share-based payment transaction with cash settlement, expenses related to calamities and other similar events, as well as other expenses related to the exploitation activity. Group 66 "Financial expenses" Group 66 "Financial expenses" includes the following accounts: 661 "Expenses regarding operations with securities and other financial instruments" 663 "Loss from claims related to holdings" 664 "Expenses regarding transferred financial investments" 665 "Expenses from exchange rate differences" 666 "Interest expenses" 667 "Expenses regarding discounts granted" 668 "Other financial expenses" With the help of these accounts, records are kept of expenses related to operations with securities and other financial instruments, losses from receivables related to holdings, expenses related to financial investments transferred, expenses from exchange rate differences, as well as expenses related to interest, discounts granted and other financial expenses . At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 661 "Expenses regarding operations with securities and other financial instruments", with the help of which the losses resulting from the evaluation of financial assets and liabilities through the profit and loss account, as well as those resulting from the assignment of financial assets available for sale, are highlighted. Account 663 "Loss from receivables related to participations", with the help of which the losses from immobilized receivables are highlighted. Account 664 "Expenses on transferred financial investments", with the help of which the expenses related to transferred financial assets are highlighted, including the transfer of subsidiaries acquired exclusively with the intention of being resold, losses resulting from transferred short-term investments, as well as those related to derivative financial instruments . Account 665 "Expenses from exchange rate differences", with the help of which the expenses related to exchange rate differences are highlighted. Account 666 "Interest expenses", with the help of which they are highlighted Machine Translated by Google interest expenses. Account 667 "Expenses regarding discounts granted", with the help of which expenses regarding discounts granted to customers, debtors or banks are highlighted. Account 668 "Other financial expenses", with the help of which the financial expenses, other than those registered in the other accounts in group 66, as well as the expenses resulting from the postponement of payments beyond the normal crediting terms, are highlighted. Group 68 "Expenses with depreciation, provisions and adjustments for depreciation or value losses" From the group "Expenses with depreciation, provisions and adjustments for depreciation or value losses", the following accounts belong: 681 "Operating expenses regarding depreciation, provisions and adjustments for depreciation"; 686 "Financial expenses regarding depreciation, provisions and adjustments for loss of value". With the help of these accounts, records are kept of expenses regarding depreciation, provisions, adjustments for depreciation and loss of value recorded in the operating and financial activities. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 681 "Operating expenses regarding depreciation, provisions and adjustments for depreciation", with the help of which the operating expenses regarding depreciation, provisions and adjustments for depreciation, recorded in the operating activity, are highlighted. Account 686 "Financial expenses regarding depreciation, provisions and adjustments for loss of value", with the help of which the financial expenses regarding depreciation, provisions and adjustments for loss of value, recorded in the financial activity, are highlighted. Group 69 "Expenses with profit tax and other taxes" From group 69 "Expenses with profit tax and other taxes", the following accounts belong: 691 "Current income tax expenses" 692 "Deferred income tax expenses" 698 "Expenses with income tax and other taxes that do not appear in the items above" With the help of these accounts, records are kept of current and deferred profit tax expenses and other tax expenses. At the end of the period, the balance of these accounts is transferred to the profit and loss account Account 691 "Expenses with current profit tax", with the help of which the current profit tax expenses, calculated according to the law, are highlighted. Account 692 "Expenses with deferred profit tax", with the help of which the expenses with deferred profit tax, calculated according to IFRS, are highlighted. Account 698 "Expenses with income tax and other taxes that do not appear in the above elements", with the help of which the expenses with income tax and other taxes are highlighted, determined according to the regulations issued for this purpose. CLASS 7 - INCOME ACCOUNTS The following groups belong to class 7 "Revenue accounts": 70 "Net turnover" 71 "Revenues related to the cost of production in progress" 72 "Income from the production of fixed assets and real estate investments" 74 "Income from operating subsidies" 75 "Other operating income" 76 "Financial income" 78 "Income from provisions and adjustments for depreciation or loss of value" 79 "Income from deferred income tax" Group 70 "Net turnover" Group 70 "Turnover" includes the following accounts: 704 "Revenue from services rendered" 705 "Income from studies and research" 706 "Revenues from royalties, management premises and rents" 708 "Income from various activities" With the help of these accounts, records are kept of the revenues that are included in the turnover, of the revenues from the provision of services, management premises and rents, from Machine Translated by Google studies and research, from other various activities, as well as the evidence of commercial discounts granted to these revenues. In the credit of the income accounts, the realized incomes are recorded, and at the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 704 "Revenues from services rendered", with the help of which the revenues from services rendered are highlighted. Account 705 "Income from studies and research", with the help of which the income from studies and research is highlighted. Account 706 "Revenues from royalties, management premises and rents", with the help of which the revenues from royalties, management premises and rents are highlighted. Account 708 "Income from various activities", with the help of which the income from various activities is highlighted, such as: commissions, services provided in the interest of the staff, making the unit's staff available to third parties, as well as other income from relations with third parties. Group 71 "Income related to the cost of production in progress" Group 71 "Revenues related to the cost of production in progress" includes: Account 711 "Income related to the costs of product stocks", with the help of which the production cost of the stored products is highlighted, as well as its variation. The income related to the cost of products and services in progress, as well as the income related to the cost of product stocks, are recorded in the credit of this account. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Group 72 "Income from the production of fixed assets and real estate investments" The following accounts belong to group 72 "Income from the production of fixed assets and real estate investments": 721 "Income from the production of intangible assets" 722 "Income from the production of tangible assets" 725 "Income from the production of real estate investments" In the credit of these accounts, the revenues from the production of intangible and tangible assets and real estate investments are registered. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 721 "Income from the production of intangible assets", with the help of which the income from the production of intangible assets is highlighted. Account 722 "Income from the production of tangible immobilization", with the help of which the income from the production of tangible immobilization is highlighted. Account 725 "Income from the production of real estate investments", with the help of which the income from real estate investments is highlighted. Group 74 "Income from operating subsidies" Group 74 "Income from operating subsidies" includes: Account 741 "Revenues from exploitation subsidies", with the help of which the subsidies due to the entity in exchange for compliance with certain conditions related to its exploitation activity are highlighted. Operating subsidies received or to be received and income subsidies, previously recognized as deferred income, are recorded in the debit of the account. At the end of the period, the balance of this account is transferred to the profit and loss account. Group 75 "Other operating income" Group 75 "Other operating income" includes the following accounts: 753 "Income from fixed assets (or groups intended for disposal) held for sale" 754 "Income from reactivated claims and various debtors" 755 "Income from revaluation of intangible and tangible assets" 756 "Income from real estate investments" 757 "Income from biological assets and agricultural products" 758 "Other operating income" In the credit of these accounts, the income resulting from the assets held for sale, from reactivated claims and various debtors, from the revaluation of fixed assets, from real estate investments, from biological assets and agricultural products, as well as other exploitation incomes are registered. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 753 "Income from fixed assets (or groups intended for sale) held for sale", with the help of which the income is recorded Machine Translated by Google obtained from the evaluation of the assets held for sale and the income obtained from their sale. Account 754 "Income from reactivated claims and various debtors", with the help of which the reactivated claims regarding customers and various debtors are highlighted. Account 755 "Income from the revaluation of tangible and intangible assets", with with the help of which the revenues resulting from the revaluation of intangible and tangible assets are highlighted. Account 756 "Income from real estate investments", with the help of which the gains resulting from the fair value evaluation of real estate investments and the income from their sale are highlighted. Account 757 "Income from biological assets and agricultural products", with the help of which the gains resulting from the fair value evaluation of biological assets and agricultural products, as well as the income from the sale of biological assets, are highlighted. Account 758 "Other income from exploitation", with the help of which the income from sources other than those nominated in the distinct income accounts of the exploitation activity, as well as the income resulting from the fair value evaluation of the debts settled in a payment transaction, are highlighted based on shares with cash settlement. Group 76 "Financial income" The following accounts belong to group 76 "Financial income": 761 "Income from financial assets and short-term financial investments" 762 "Income from operations with securities and other financial instruments" 763 "Income from operations with derivative instruments" 764 "Income from transferred financial investments" 765 "Income from exchange rate differences" 766 "Interest income" 767 "Income from discounts obtained" 768 "Other financial income" In the credit of these accounts, income from financial fixed assets and short-term financial investments, from operations with securities and other financial instruments, from operations with derivative instruments, from ceded financial investments, as well as income from exchange rate differences, interests, discounts obtained are recorded , and other financial income. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 761 "Income from financial fixed assets and short-term financial investments", with the help of which the income from financial fixed assets and short-term financial investments are highlighted. Account 762 "Income from operations with securities and other financial instruments", with the help of which the gains resulting from the evaluation of financial assets and liabilities through the profit and loss account, as well as the gains resulting from the transfer of financial assets available for sale, are highlighted. Account 763 "Revenues from operations with derivative instruments", with the help of which the gains resulting from the valuation of derivative instruments are highlighted through the profit and loss account, of gains and income with interests regarding hedge accounting. Account 764 "Income from sold financial investments", with the help of which the income resulting from the sale of financial investments, including the sale of subsidiaries acquired exclusively with the intention of being resold, is highlighted. Account 765 "Income from exchange rate differences", with the help of which the income from exchange rate differences is highlighted. Account 766 "Interest income", with the help of which the financial income from the interest due for the availabilities from the bank accounts, for the loans granted or for the deliveries on credit, as well as the interest related to immobilized receivables, are highlighted. Account 767 "Revenues from discounts obtained", with the help of which the revenues from discounts from suppliers and other creditors are highlighted. Account 768 "Other financial income", with the help of which the financial income, other than those registered in the other accounts in this group, as well as the income resulting from the postponement of collection beyond the normal crediting terms, are highlighted. Group 78 "Income from provisions and adjustments for depreciation or loss of value" Group 78 "Income from provisions and adjustments for depreciation or loss of value" includes the following accounts: 781 "Income from provisions and adjustments for depreciation regarding the activity of Machine Translated by Google exploitation" 786 "Financial income from adjustments for loss of value" With the help of these accounts, records are kept of income regarding provisions, adjustments for depreciation and loss of value of fixed assets and current assets, recorded in the operating and financial activities. At the end of the period, the balance of these accounts is transferred to the profit and loss account. Account 781 "Income from provisions and adjustments for depreciation regarding the exploitation activity", with the help of which the incomes resulting from the reduction or cancellation of provisions, or adjustments for the depreciation of tangible and intangible assets, as well as current assets, are highlighted. Account 786 "Financial income from adjustments for loss of value", with the help of which the financial income from adjustments for loss of value are highlighted. Group 79 "Income from deferred profit tax" Group 79 "Income from deferred profit tax" includes: Account 792 "Income from deferred profit tax", with the help of which the income representing the deferred profit tax, determined in accordance with the provisions of IFRS, is highlighted. Chapter VII Transposition of account balances from the trial balance on 31.12.2015 in the new general chart of accounts ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Auditors ÿ Auditors ÿ ÿ ÿ according to the general chart of accounts ÿ according to the accounting regulations ÿ ÿfrom the accounting regulationsÿcompliantÿwith the International Standardsÿ ÿ with the IVth Directive of Communities ÿ ÿ of Financial Reporting ÿÿÿ European Economic applicable to authorized and regulated entities and supervised by the National Commission ÿ of Securities, contained in ÿ ÿ Regulation no. 4/2011, approved by ÿ ÿ ÿÿÿ Order no. 2011/13 ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿSimbolÿ ÿSimbolÿ ÿ Account name Account name ÿ account ÿ ÿ account ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿCLASS 1 - CAPITAL ACCOUNTS ÿCLASS 1 - CAPITAL ACCOUNTS, ÿ PROVISIONS, LOANS AND DEBTS ÿ ÿASIMILATE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 10 - CAPITAL AND RESERVES ÿ 10 - CAPITAL AND RESERVES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ101ÿ ÿ Capital ÿ101ÿ ÿ Capital ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1011 ÿ Unpaid subscribed capital ÿ 1011 ÿ Unpaid subscribed capital ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1012 ÿ Paid-up subscribed capital ÿ 1012 ÿ Paid-up subscribed capital ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1017 ÿCapital regarding the units of ÿ 1017 ÿCapital regarding the units of ÿ ÿÿÿ ÿfond ÿfond ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 102 ÿElements assimilated to capital ÿ ÿ New account ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1021 ÿSubscribed New account capital representing ÿ ÿ ÿ ÿfinancial debts ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1022 ÿAdjustments ÿ New account of the share capitalÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 103 ÿOther New capital accountelements ÿ ÿ ÿ ÿproprii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1031 ÿBenefits granted ÿ New account ÿ to employees ÿ ÿ ÿ ÿin the ÿform of instruments of ÿ ÿ ÿ ÿown capitals ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1032 ÿ ÿCapital component ÿ New account Machine Translated by Google ÿ ÿ ÿproperties of the instruments ÿ ÿ ÿ ÿ ÿcompound financial ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1064 ÿ Reserves from exchange rate differences ÿ 1033 ÿ Exchange rate differences in ÿ currency in relation to net investment the net investment in an operation from ÿ ÿforeign entity ÿ ÿforeignness ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1034 ÿÿOur Current story ÿprofit ÿ tax and ÿ ÿ ÿ ÿdeferred ÿ profit tax ÿ ÿ ÿ ÿrecognized in capitals ÿ ÿ ÿ ÿproprii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 10341ÿÿOur Current storyprofit tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 10342ÿDeferred ÿOur storyprofit tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1036 ÿÿOur Exchange story ÿ ÿ ÿ rate differences ÿ ÿ ÿ ÿrelated ÿ to financial assets ÿ ÿ ÿ ÿnon-monetary, in foreign currency, ÿ ÿ ÿ ÿclassified in the category of those ÿ ÿ ÿ ÿavailable for saleÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1037 ÿDifferences ÿOur story ÿ regarding instrumentsÿ ÿ ÿ ÿ coverage ÿ of flows of ÿ ÿ ÿ ÿtreasury (effective part) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1038 ÿOther ÿOur story capital ÿ elements ÿ ÿ ÿ ÿproprii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 104 ÿEquity Prime ÿ 104 ÿEquity Prime ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1041 ÿIssue premiums ÿ 1041 ÿIssue premiums ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1042 ÿMerger/split premiums ÿ 1042 ÿMerger/split premiums ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1043 ÿIntroduction premiums ÿ 1043 ÿIntroduction premiums ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1044 ÿ Premiums for conversion of ÿ 1044 ÿ Premiums for conversion of ÿ ÿ ÿbonds in shares ÿ ÿbonds in shares ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1045 ÿ Related issue premiums ÿ 1045 ÿ Related issue premiums ÿ ÿ ÿbackground unitÿÿilor ÿ ÿbackground unitÿÿilor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1048 ÿAlte ÿOurcapital story prime ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 105 ÿ Reserves from revaluation ÿ 105 ÿ Reserves from revaluation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1051 ÿReserves ÿOur story from ÿ revaluation ÿ ÿ ÿ ÿ intangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1052 ÿÿOur Reserves story ÿfrom revaluation ÿ ÿ ÿ ÿtangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 106 ÿRezerve ÿ 106 ÿRezerve ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1061 ÿLegal reserve ÿ 1061 ÿLegal reserve ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1063 ÿ Statutory reserves or ÿ 1063 ÿ Statutory reserves or ÿ ÿ ÿcontractuale ÿ ÿcontractuale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1066 ÿ Reserves from the assessment at ÿ 1035 ÿ Differences from the modification ÿ the fair value of the fair value of the assets ÿ 1065 ÿReserves constituted by ÿ ÿfinancial available in ÿ ÿ ÿvalue of fixed assets ÿ ÿsale view ÿ ÿ ÿfinance acquired with title ÿ ÿ ÿ ÿ ÿgratuit*19) ÿ ÿ ÿ ÿ 1062 ÿ Reserves made up of ÿ ÿ ÿ Machine Translated by Google ÿ ÿadjustments for losses of ÿ ÿ ÿ ÿ ÿvalue of fixed assets ÿ ÿ ÿ ÿ ÿfinanciare*20) ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1068 ÿAlte spare ÿ 1068 ÿAlte spare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 107 ÿ Exchange ÿOur storyrate ÿ differences from ÿ ÿ ÿ ÿconversie ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1071 ÿÿOur Exchange story ÿ ÿ rate differences from ÿ ÿ ÿ ÿconversion ÿ of an operation from ÿ ÿ ÿ ÿ foreignness included in ÿ ÿ ÿ ÿconsolidare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1072 ÿÿOurExchange story ÿ ÿ ÿ rate differences from ÿ ÿ ÿ ÿconversion ÿ of situations ÿ ÿ ÿ ÿ individual annual finances ÿ ÿ ÿ ÿin a presentation currency ÿ ÿ ÿ ÿdifferent from the functional currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 108 ÿNon-controlling interests ÿ 108 ÿNon-controlling interests ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1081 ÿNon-controlling interests -ÿ 1081 ÿNon-controlling interests - ÿ ÿ ÿthe exercise result ÿ ÿthe exercise result ÿ ÿ ÿfinanciar ÿ ÿfinanciar ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1082 ÿNon-controlling interests -ÿ 1082 ÿNon-controlling interests - ÿ other equity other equity ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 109 ÿOwn shares ÿ 109 ÿOwn shares ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1091 ÿOwn shares held on ÿ 1091 ÿOwn shares held on ÿ ÿ ÿshort term ÿ ÿshort term ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1092 ÿTreasury shares held on ÿ 1092 ÿTreasury shares held on ÿ ÿ ÿterms ÿ ÿterms ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1095 ÿOwn shares representing ÿ 1095 ÿOwn shares representing ÿ ÿ ÿtitles held by the companyÿ ÿtitles held by the company ÿ ÿ ÿabsorbed at society ÿ ÿabsorbed at society ÿ ÿ ÿabsorbantÿ ÿ ÿabsorbantÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 11 - REPORTED RESULT ÿ 11 - REPORTED RESULT ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 117 ÿ The carried forward result ÿ 117 ÿ The carried forward result, with ÿ ÿ ÿ ÿ ÿexception of the carried over result ÿ ÿ ÿ ÿ ÿderived from adoption for ÿ ÿ ÿ ÿ ÿfirst date of IAS 29 ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1171 ÿ The carried forward result ÿ 1171 ÿ The carried forward result ÿ ÿ ÿrepresenting profit ÿ ÿrepresenting profit ÿ unallocated or loss unallocated or loss ÿ ÿneacoperitÿ ÿ ÿneacoperitÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1172 ÿ Derived carried forward result ÿ 1172 ÿ Derived carried forward result ÿ ÿ ÿfrom adoption for the first ÿ ÿfrom adoption for the first timeÿ ÿ ÿdate of IAS, less IAS 29 ÿ ÿof IAS, less IAS 29 (A/P) ÿ ÿ ÿ(A/P) ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1173 ÿÿOur Thestory resulting ÿ carried forward result ÿ ÿ ÿ ÿfrom policy ÿ changes ÿ ÿ ÿ ÿcontabile (A/P) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1174 ÿ Derived carried forward result ÿ 1174 ÿ Derived carried forward result ÿ ÿ ÿfrom error correction ÿ ÿfrom error correction ÿ ÿ ÿcontabile ÿ ÿcontabile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1067 ÿ Reserves representing the surplus ÿ 1175 ÿ Retained earnings ÿ Machine Translated by Google ÿ ÿ ÿrepresenting realized the fromrealized revaluation surplusÿ reserves ÿ ÿ ÿfrom revaluation reserves (P) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1176 ÿ Derived carried forward result ÿ 1176 ÿ Derived carried forward result ÿ ÿ ÿfrom the transition to the application ÿ ÿfrom the transition to the application ÿ ÿ ÿAccounting regulations ÿ ÿAccounting regulations ÿ Compliant with the Fourth Directive Compliant with the Fourth Directive of Economic Communities Economic Communities ÿ ÿEuropene ÿ ÿEuropene ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1062 ÿ Reserves constituted from ÿ 1177 ÿ The carried forward result from ÿ ÿ ÿadjustments for losses of ÿ ÿfrom the transition to the application of IFRS,ÿ ÿ ÿvalue of fixed assets ÿ ÿless IAS 29 (A/P) ÿ ÿ ÿfinanciare*21) ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1178 ÿÿOur The resulting story ÿÿÿ carried forward result ÿ ÿ ÿ ÿfrom ÿuse, on date ÿ ÿ ÿ ÿthe transition to the application of IFRS, a ÿ ÿ ÿ ÿfair values as cost ÿ ÿ ÿ ÿpresupus ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 118 ÿ ÿOur The resulting story ÿ carried forward result ÿ ÿ ÿ ÿfrom ÿadoption for the first timeÿ ÿ ÿ ÿa IAS 29 ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 12-RESULT FOR THE FINANCIAL YEARÿ 12-RESULT FOR THE FINANCIAL YEAR ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 121 ÿProfit or loss ÿ 121 ÿProfit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 129 ÿ Distribution of profit ÿ 129 ÿ Distribution of profit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 14 - GAINS OR LOSSES RELATED ÿ 14 - GAINS OR LOSSES RELATED TOÿ ÿOF THE ISSUANCE, REDEMPTION, SALE,ÿISSUE, REDEMPTION, SALE, ÿ ÿFREE ASSIGNMENT OR CANCELLATIONÿFREE ASSIGNMENT OR CANCELLATION ÿ ÿEQUITY INSTRUMENTS ÿEQUITY INSTRUMENTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 141 ÿ Gains related to the sale ÿ 141 ÿ Gains related to the sale ÿ ÿ ÿor cancellation of instruments ofÿ ÿor cancellation of instruments of ÿ ÿ ÿequity ÿ ÿequity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 149 ÿ Losses related to the issuance, ÿ 149 ÿ Losses related to the issuance, ÿ ÿ ÿredemption, sale, ÿ ÿredemption, sale, ÿ ÿ ÿtransfer with free title or ÿ ÿtransfer with free title or ÿ ÿ ÿcancellation of instruments of ÿ ÿcancellation of instruments of ÿ ÿ ÿequity ÿ ÿequity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1491 ÿLosses ÿOur storyresulting ÿ from the saleÿ ÿ ÿ ÿ capital ÿ instruments ÿ ÿ ÿ ÿproprii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1495 ÿLosses ÿOur story resulting ÿÿ from ÿ ÿ ÿ ÿreorganizations, ÿ which are ÿ ÿ ÿ ÿdetermined by the cancellation ÿ ÿ ÿ ÿtitles held ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 1498 ÿOther losses ÿOur story ÿ related to ÿ ÿ ÿ ÿ capital ÿ instruments ÿ ÿ ÿ ÿproprii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 15 - PROVISIONS ÿ 15 - PROVISIONS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 151 ÿProvizioane ÿ 151 ÿProvizioane ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1511 ÿProvisions for litigation ÿ 1511 ÿProvisions for litigation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1512 ÿProvisions for guarantees ÿ 1512 ÿProvisions for guarantees ÿ ÿ ÿgiven to clients ÿ ÿgiven to clients ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 1513 ÿProvisions for ÿ 1513 ÿProvisions for decommissioningÿ the decommissioning of tangible and other fixed assets ÿ ÿcorporeal and other actions ÿ ÿsimilar actions related to ÿ similar related to these ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1514 ÿProvisions for ÿ 1514 ÿProvisions for ÿ ÿ ÿrestructurare ÿ ÿrestructurare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1515 ÿProvisions for pensions and ÿ 1517 ÿProvisions for benefits ÿ similar ÿ ÿ ÿangajaÿilor ÿ obligations ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 15171ÿProvisions ÿOur story ÿ ÿ for benefits ÿ ÿ ÿ ÿemployees ÿ in the form ÿ ÿ ÿ ÿcompensated absences on timeÿ ÿ ÿ ÿscurt ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 15172ÿProvisions ÿOur story ÿ for participationÿ ÿ ÿ ÿemployees ÿ on profit and bonuses ÿ ÿ ÿ ÿto be paid ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 15173ÿProvisions ÿOur story ÿ for other ÿ ÿ ÿ ÿpost-employment benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 15174ÿProvisions ÿOur story ÿ for other ÿ ÿ ÿ ÿlong-term ÿ benefits of ÿ ÿ ÿ ÿangajaÿilor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 15175ÿProvisions ÿOur story ÿ for benefits ÿ of the employees ÿ upon completion of the employment contract ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1518 ÿOther provisions ÿ 1518 ÿOther provisions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ16 - LOANS AND SIMILAR DEBTSÿ16 - LOANS AND SIMILAR DEBTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 161 ÿLoans from issues of ÿ 161 ÿLoans from issues of ÿ ÿ ÿobligaÿiuni ÿ ÿobligaÿiuni ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1614 ÿExternal loans from ÿ 1614 ÿExternal loans from ÿ bond issues bond issues ÿ ÿstate guarantee ÿ ÿstate guarantee ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1615 ÿExternal loans from ÿ 1615 ÿExternal loans from ÿ bond issues bond issues ÿ ÿguaranteed by banks ÿ ÿguaranteed by banks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1617 ÿÎmprumuturi internal din ÿ 1617 ÿÎmprumuturi internal din ÿ bond issues bond issues ÿ ÿstate guarantee ÿ ÿstate guarantee ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1618 ÿOther loans from issues ÿ 1618 ÿOther loans from issues ÿ of bonds of bonds ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 162 ÿLong-term bank loansÿ 162 ÿLong-term bank loans ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1621 ÿLong-term bank loansÿ 1621 ÿLong-term bank loans ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1622 ÿLong-term bank loansÿ 1622 ÿLong-term bank loans ÿ ÿ ÿnot repaid on maturity ÿ ÿnot repaid on maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1623 ÿGovernment external creditsÿ 1623 ÿGovernment external credits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1624 ÿExternal bank credits ÿ 1624 ÿExternal bank credits ÿ ÿ ÿstate guarantee ÿ ÿstate guarantee ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1625 ÿExternal bank credits ÿ 1625 ÿExternal bank credits ÿ ÿ ÿguaranteed by banks ÿ ÿguaranteed by banks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 1626 ÿCredits from the treasury ÿ 1626 ÿCredits from the treasury ÿ ÿ ÿstatului ÿ ÿstatului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1627 ÿInternal bank credits ÿ 1627 ÿInternal bank credits ÿ ÿ ÿstate guarantee ÿ ÿstate guarantee ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 166 ÿDebts that concern ÿ 166 ÿDebts that concern ÿ ÿ ÿfinancial fixed assets ÿ ÿfinancial fixed assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1661 ÿ Debts to entities ÿ 1661 ÿ Debts to entities from ÿ ÿ ÿafiliate ÿ ÿgrup ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1662 ÿ Debts to the entities of ÿ 1663 ÿ Debts to the entities ÿ ÿ ÿwhich company is linked throughÿ ÿ associates and jointly ÿ ÿparticipation interests ÿ ÿ controlled entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 167 ÿOther loans and debts ÿ 167 ÿOther loans and debts ÿ ÿ ÿasimilate ÿ ÿasimilate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1671 ÿDebts regarding the establishment ÿ 1671 ÿDebts regarding the establishment ÿ ÿ ÿguarantee funds on ÿ ÿguarantee funds on ÿ ÿ ÿinstruments market ÿ ÿfinancial instruments marketÿ ÿ ÿfinancial derivatives ÿ ÿderivative ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1672 ÿ Other loans and debts ÿ 1672 ÿ Other loans and debts ÿ ÿ ÿasimilate ÿ ÿasimilate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 168 ÿ Related interest ÿ 168 ÿ Interest related to loansÿ loans and debts and assimilated debts ÿ ÿasimilate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1681 ÿ Related interest ÿ 1681 ÿ Interest related to loansÿ ÿ ÿloans from the bond issue ÿ of bonds ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1682 ÿ Interest related to credits ÿ 1682 ÿ Interest related to credits ÿ ÿ ÿlong-term banking ÿ ÿlong-term banking ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1685 ÿ Interest related to debts ÿ 1685 ÿ Interest related to debts ÿ against affiliated entities against group entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1686 ÿ Interest related to debts ÿ 1686 ÿ Interest related to debts ÿ ÿ ÿagainst the entities of which ÿ ÿagainst the associated entities and ÿ the company is linked through jointly controlled entities ÿ ÿparticipation interests ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1687 ÿInterest related to others ÿ 1687 ÿInterest related to other ÿ ÿ ÿloans and debts ÿ ÿloans and debts ÿ ÿ ÿasimilate ÿ ÿasimilate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 169 ÿPremiums regarding reimbursement ÿ 169 ÿPremiums regarding reimbursement ÿ bonds and other bonds ÿ ÿ ÿ ÿdatorii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASSÿ2 - ASSET ACCOUNTS ÿ CLASS 2 - ASSET ACCOUNTS, ÿ ÿ ÿ ÿ REAL ESTATE INVESTMENTS AND ASSETS ÿ ÿ ÿ ÿBIOLOGICE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 20 - INTANGIBLE ASSETS ÿ 20 - INTANGIBLE ASSETS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 203 ÿ Development expenses ÿ 203 ÿ Development expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 205 ÿ Concessions, patents, licenses, ÿ 205 ÿ Concessions, patents, licenses, ÿ ÿ ÿtrademarks, rights and ÿ ÿtrademarks, rights and ÿ ÿ ÿsimilar assets ÿ ÿsimilar assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 207 ÿCommercial Fund ÿ 207 ÿCommercial Fund ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 2071 ÿ Positive goodwill ÿ 2071 ÿ Positive goodwill ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 208 ÿOther intangible assets ÿ 208 ÿOther intangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 21 - TANGIBLE ASSETS ÿ 21 - TANGIBLE ASSETS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 211 ÿLands and developments of ÿ 211 ÿLands and developments of ÿ ÿ ÿterenuri ÿ ÿterenuri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2111 ÿTerenuri ÿ 2111 ÿTerenuri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2112 ÿ Land development ÿ 2112 ÿ Land development ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 212 ÿConstrucÿii ÿ 212 ÿConstrucÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 213 ÿTechnical installations and meansÿ 213 ÿTechnical installations and means ÿ ÿ ÿde transport ÿ ÿde transport ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2131 ÿ Technological equipment ÿ 2131 ÿ Technological equipment ÿ (machines, machines and installations) (machines, machines and installations ÿ ÿwork) ÿ ÿwork) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2132 ÿApparatus and installations of ÿ 2132 ÿApparatus and installations of ÿ ÿ ÿwork) ÿ ÿmeasurement, control and adjustment ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2133 ÿMeans of transport ÿ 2133 ÿMeans of transport ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 214 ÿFurniture, office equipment, ÿ 214 ÿFurniture, office equipment, ÿ protective equipment protective equipment ÿ ÿhuman and material values ÿ ÿhuman and material values andÿ and other tangible assets other tangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 215 ÿReal ÿOurestate story investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2151 ÿEvaluated ÿOur story ÿreal estate investments ÿ ÿ ÿ ÿat fair value (A) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2152 ÿEvaluated ÿOur story ÿreal estate investments ÿ ÿ ÿ ÿla cost (A) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 22 TANGIBLE FIXED ASSETS DURING ÿ ÿ ÿ ÿAPROVIZIONARE ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 223 ÿTechnical ÿOur story installations ÿ and means ÿ ÿ ÿ ÿtransport ÿ in progress of ÿ ÿ ÿ ÿaprovizionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 224 ÿFurniture, ÿOur story ÿ ÿoffice ÿ equipment, ÿ ÿ ÿ ÿ protective ÿ equipment of ÿ ÿ ÿ ÿhuman and material values andÿ ÿ ÿ ÿother tangible assets in progress ÿ ÿ ÿ ÿof supply ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 23 - ASSETS IN PROGRESS AND ADVANCES ÿ 23 ASSETS AND INVESTMENTS ÿ ÿFOR PROPERTY ÿPROPERTY UNDER EXECUTION ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 231 ÿ Tangible fixed assets in progress ÿ 231 ÿ Tangible fixed assets in progress ÿ ÿ ÿof execution ÿ ÿof execution ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 235 ÿ Real ÿOur estate story ÿinvestments in progress ÿ ÿ ÿ ÿof execution ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2351 ÿReal estate ÿOur story ÿ investments in progress ÿ ÿ ÿ ÿof execution ÿ evaluated at ÿ ÿ ÿ ÿfair value ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2352 ÿReal ÿOur story estateÿ investments in progress ÿ ÿ ÿ ÿof execution evaluated at cost ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿÿ 24 BIOLOGICAL ASSETS ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 241 ÿBiological ÿOur story assets (A) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2411 ÿBiological ÿOur storyassets ÿ valued at ÿ ÿ ÿ ÿfair value ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2412 ÿBiological ÿOur storyassets ÿ valued at ÿ ÿ ÿ ÿcost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿÿ 26 - FINANCIAL ASSETS ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 261 ÿShares held in entitiesÿ 261 ÿShares held in subsidiaries ÿ ÿÿÿ ÿafiliate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2611 ÿTitles ÿOur story accounted ÿ for at cost ÿ ÿ ÿ ÿ(A) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2612 ÿSecurities ÿOur storyevaluated ÿ at the value ÿ ÿ ÿ ÿjust through profit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2613 ÿTitles ÿOur story available ÿ for viewing ÿ ÿ ÿ ÿvânzÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 262 ÿ Shares held in entities ÿ 262 ÿ Shares held in entities ÿ ÿÿÿ from outside the group ÿasociate ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2621 ÿTitles ÿOur story accounted for at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2622 ÿSecurities ÿOur storyevaluated ÿ at the value ÿ ÿ ÿ ÿjust through profit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2623 ÿTitles ÿOur story available ÿ for viewing ÿ ÿ ÿ ÿvânzÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 263 ÿ Participation interests ÿ 263 ÿ Shares held in entities ÿ ÿÿÿÿ jointly controlled ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2631 ÿTitles ÿOur story accounted for at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2632 ÿSecurities ÿOur storyevaluated ÿ at the value ÿ ÿ ÿ ÿjust through profit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2633 ÿTitles ÿOur story available ÿ for viewing ÿ ÿ ÿ ÿvânzÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 264 ÿ Equivalent titles ÿ 264 ÿ Equivalent titles ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 265 ÿOther immobilized securities ÿ 265 ÿOther immobilized securities ÿ ÿ 266 ÿOther financial instruments ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2651 ÿOther fixedÿ assets ÿ ÿOur story ÿ ÿ ÿdesignated ÿ at fair value byÿ the profit and loss account ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2652 ÿOther fixedÿ assets ÿ ÿOur story ÿ ÿ ÿclassified ÿ as available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 267 ÿImmobilized receivables ÿ 267 ÿImmobilized receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2671 ÿAmounts owed by entities ÿ 2671 ÿAmounts to be collected from ÿ ÿ ÿaffiliated ÿ ÿgroup entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2672 ÿInterest related to amounts ÿ 2672 ÿInterest related to amounts of ÿ ÿ ÿowed by the entities ÿ ÿcollected from the entities in ÿ ÿ ÿafiliate ÿ ÿgrup ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2675 ÿ Claims related to interests ÿ 2673 ÿ Claims against entities ÿ ÿ ÿof participation ÿ ÿ associates and jointly controlled ÿÿÿÿ entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2676 ÿ Interest related to receivables ÿ 2674 ÿ Interest related to receivables ÿ related to the interests of the associated entities and participation of jointly controlled entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2673 ÿ Term loans ÿ 2675 ÿ Term loans ÿ ÿÿÿ ÿlung ÿlung ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2674 ÿ Interest related ÿ 2676 ÿ Interest related to loans ÿ of long-term loans ÿ ÿtermen lung ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2677 ÿBonds purchased ÿOur story ÿ with ÿ ÿ ÿ ÿoccasion ÿ of the shows performed byÿ ÿ ÿ ÿterÿi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2678 ÿOther immobilized claims ÿ 2678 ÿOther immobilized claims ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26781ÿ Time bank deposits ÿ 26781ÿ Time bank deposits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26782ÿDeposits for purposes of ÿ 26782ÿDeposits for purposes of ÿ ÿ ÿgarantare ÿ ÿgarantare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26784ÿ Deposits for guarantee ÿ 26784ÿ Deposits for guarantee ÿ ÿ ÿgestionari ÿ ÿgestionari ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26785ÿOther deposits ÿ 26785ÿOther deposits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26786ÿCertificates of deposit ÿ 26786ÿCertificates of deposit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26787ÿTreasury certificates ÿ 26787ÿTreasury certificates ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267871ÿTreasury ÿOur story ÿ certificates ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267872ÿTreasury ÿOur story ÿ certificates ÿ ÿ ÿ ÿclassified ÿ in the ÿ category ÿ ÿ ÿcredits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267873ÿTreasury ÿOur story ÿ certificates ÿ ÿ ÿ ÿclassified ÿ as available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267874ÿTreasury ÿOur story ÿ certificates ÿ ÿ ÿ ÿdesignated ÿ at fair value byÿ the profit and loss account ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 26788ÿOther immobilized receivables ÿ 26788ÿOther immobilized receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267881ÿOther immobilized ÿOur story ÿ claims ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267882ÿOther immobilized ÿOur story ÿ claims ÿ ÿ ÿ ÿclassified ÿ in the ÿ category ÿ ÿ ÿcredits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267883ÿOther immobilized ÿOur story ÿ claims ÿ ÿ ÿ ÿclassified ÿ as available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267884ÿOther ÿOur story immobilized ÿ claims ÿ ÿ ÿ ÿdesignated at fair value byÿ Machine Translated by Google the profit and loss account ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2679 ÿInterest related to other claimsÿ 2679 ÿInterest related to other claims ÿ ÿ ÿimobilizate ÿ ÿimobilizate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26791 ÿInterest related to deposits ÿ26791 ÿInterest related to deposits ÿ ÿ ÿterm banking ÿ ÿterm banking ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26792 ÿInterest related to deposits ÿ26792 ÿInterest related to deposits ÿ ÿ ÿfor warranty purposes ÿ ÿfor warranty purposes ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26794 ÿInterest related to deposits ÿ26794 ÿInterest related to deposits ÿ ÿ ÿfor management guarantee ÿ ÿfor management guarantee ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26795 ÿInterest related to other ÿ26795 ÿInterest related to other depositsÿ ÿ ÿdepozite ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26796 ÿInterest related ÿ26796 ÿInterest related to certificatesÿ of deposit certificates ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26797 ÿInterest related ÿ26797 ÿInterest related to certificatesÿ treasury certificates ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267971ÿInterest ÿOur story ÿ ÿrelated to certificatesÿ ÿ ÿ ÿ of treasury ÿ classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿscadenÿÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267972ÿInterest ÿOur story ÿ related to certificatesÿ ÿ ÿ ÿ of treasury ÿ classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267973ÿInterest ÿOur story ÿ related to certificatesÿ ÿ ÿ ÿ of treasury ÿ classified as ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267974ÿInterest ÿOur story ÿ ÿrelated to certificatesÿ ÿ ÿ ÿ of treasury ÿ assigned to ÿ ÿ ÿ ÿfair value through the account of ÿ ÿ ÿ ÿprofit and loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ26798 ÿInterest related to other claimsÿ26798 ÿInterest related to other claims ÿ ÿ ÿimobilizate ÿ ÿimobilizate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267981ÿInterest ÿOur story ÿ ÿrelated to other claims ÿ ÿ ÿ ÿfixedÿassets classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿscadenÿÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267982ÿInterest ÿOur story ÿ related to other claims ÿ ÿ ÿ ÿfixedÿassets classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267983ÿInterest ÿOur story ÿ related to other claims ÿ ÿ ÿ ÿfixedÿassets classified as ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ267984ÿInterest ÿOur story ÿ ÿrelated to other claims ÿ ÿ ÿ ÿ fixedÿ assets designated to ÿ ÿ ÿ ÿfair value through the account of ÿ ÿ ÿ ÿprofit and loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 269 ÿPayments to be made for ÿ 269 ÿPayments to be made for ÿ ÿ ÿfinancial fixed assets ÿ ÿfinancial fixed assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2691 ÿ Payments to be made regarding ÿ 2691 ÿ Payments to be made regarding ÿ ÿ ÿshares held at ÿ ÿshares held at subsidiaries ÿ ÿ ÿaffiliated entities ÿ ÿ ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2692 ÿ Payments to be made ÿ 2692 ÿ Payments to be made regarding ÿ regarding the shares held at the shares held at the entities entities outside the associated group ÿ ÿ ÿ 2693 ÿPayments to be made regarding ÿ ÿ ÿ ÿ ÿshares held in entities ÿ ÿ ÿ ÿ ÿcontrolled jointly ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2693 ÿ Payments to be made regarding ÿ 2692 ÿ Payments to be made regarding ÿ participation interests, shares held in entities ÿ ÿ ÿ ÿasociate ÿ ÿ ÿ ÿ 2693 ÿPayments to be made regarding ÿ ÿ ÿ ÿ ÿshares held in entities ÿ ÿ ÿ ÿ ÿcontrolled jointly ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2698 ÿ Payments to be made for ÿ 2695 ÿ Payments to be made for ÿ other financial assets other financial assets ÿ 2696 ÿPayments to be made regardingÿ ÿ ÿ other financial instruments ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 28 - DEPRECIATION REGARDING ÿ 28 DEPRECIATION REGARDING FIXED ASSETS, ÿ ÿ ASSETS ÿ REAL ESTATE INVESTMENTS AND ASSETS ÿ ÿ ÿ BIOLOGICAL ASSESSED AT COST ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 280 ÿDepreciation regarding ÿ 280 ÿDepreciation regarding ÿ intangible assets intangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2803 ÿAmortization of expenses of ÿ 2803 ÿAmortization of expenses of ÿ ÿÿÿ ÿdezvoltare ÿdezvoltare ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2805 ÿAmortization of concessions, ÿ 2805 ÿAmortization of concessions, ÿ ÿ ÿpatents, licenses, ÿ ÿpatents, licenses ÿ ÿtrademarks, ÿ ÿtrademarks, ÿ ÿ ÿrights and assets ÿ ÿrights and assets ÿ ÿ ÿsimilare ÿ ÿsimilare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2808 ÿ Depreciation of other fixed assets ÿ 2808 ÿ Depreciation of other fixed assets ÿ ÿ ÿnecorporale ÿ ÿnecorporale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 281 ÿAmortization regarding ÿ 281 ÿAmortization regarding ÿ ÿ ÿtangible fixed assets ÿ ÿtangible fixed assets and ÿ real estate investments ÿ ÿ ÿ ÿassessed at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2811 ÿ Depreciation of equipment of ÿ 2811 ÿ Depreciation of equipment of ÿ ÿ ÿterenuri ÿ ÿterenuri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2812 ÿ Depreciation of constructions ÿ 2812 ÿ Depreciation of constructions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2813 ÿDepreciation of installations, ÿ 2813 ÿDepreciation of installations and ÿ ÿ ÿmeans of transport ÿ ÿmeans of transport ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2814 ÿ Depreciation of other fixed assets ÿ 2814 ÿ Depreciation of other fixed assets ÿ ÿÿÿ ÿcorporale ÿcorporale ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2815 ÿAmortization ÿOur story ÿ of investments ÿ ÿ ÿ ÿreal estate valued at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 284 ÿAmortization ÿOur story ÿ of biological assetsÿ ÿ ÿ ÿassessed at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 29 - ADJUSTMENTS FOR DEPRECIATION ORÿ 29 ADJUSTMENTS FOR DEPRECIATION OR ÿ ÿ IMPAIRMENT OF ÿ IMPAIRMENT OF FIXED ASSETSÿ ÿ REAL ESTATE ÿ AND REAL ESTATE INVESTMENTS AND ÿ ÿ ÿ BIOLOGICAL ASSETS EVALUATED AT COST ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 290 ÿAdjustments for depreciation ÿ 290 ÿAdjustments for depreciation ÿ intangible intangible assets assets ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2903 ÿAdjustments for depreciation ÿ 2903 ÿAdjustments for depreciation ÿ ÿ ÿdevelopment expenses ÿ ÿdevelopment expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2905 ÿAdjustments for depreciation ÿ 2905 ÿAdjustments for depreciation ÿ ÿ ÿ ÿconcessions, concessions, patents, patents, ÿ licenses, ÿ ÿ ÿlicenses, trademarks, trademarksÿ rights and similar ÿ ÿ ÿrightsassets and assets ÿ ÿ ÿ ÿsimilare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2906 ÿAdjustments ÿOur story ÿ ÿ for depreciation ÿ ÿ ÿ ÿintangible ÿ assets with ÿ ÿ ÿ ÿ useful life ÿ ÿ ÿ ÿnedeterminatÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2908 ÿAdjustments for depreciation ÿ 2908 ÿAdjustments for depreciation ÿ other intangible assets other intangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 291 ÿAdjustments for depreciation ÿ 291 ÿAdjustments for depreciation ÿ ÿ ÿtangible assets ÿ ÿtangible assets and ÿ real estate investments ÿ ÿ ÿ ÿassessed at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2911 ÿAdjustments for depreciation ÿ 2911 ÿAdjustments for depreciation ÿ ÿ ÿof lands and developments of ÿ ÿof lands and developments of ÿ ÿ ÿterenuri ÿ ÿterenuri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2912 ÿAdjustments for depreciation ÿ 2912 ÿAdjustments for depreciation ÿ ÿ ÿconstrucÿiilor ÿ ÿconstrucÿiilor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2913 ÿAdjustments for depreciation ÿ 2913 ÿAdjustments for depreciation ÿ installations, means of installations and means of ÿ ÿtransport ÿ ÿtransport ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2914 ÿAdjustments for depreciation ÿ 2914 ÿAdjustments for depreciation ÿ other tangible assets other tangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2915 ÿAdjustments ÿOur story ÿ for depreciation ÿ ÿ ÿ ÿreal estate ÿ investments ÿ ÿ ÿ ÿassessed at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 293 ÿAdjustments for depreciation ÿ 293 ÿAdjustments for depreciation ÿ of fixed assets in progress fixed assets in progress ÿ ÿexecuÿie ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2931 ÿAdjustments for depreciation ÿ 2931 ÿAdjustments for depreciation ÿ ÿ ÿtangible assets in ÿ ÿtangible assets in ÿ ÿ ÿexecution course ÿ ÿexecution course ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2933 ÿAdjustments for depreciation ÿ 2933 ÿAdjustments for depreciation ÿ of intangible assets in intangible assets in ÿ ÿexecution course ÿ ÿexecution course ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 2935 ÿAdjustments ÿOur story ÿ ÿ for depreciation ÿ ÿ ÿ ÿreal estate ÿ investments in ÿ ÿ ÿ ÿexecution course evaluated at ÿ ÿ ÿ ÿcost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 294 ÿAdjustments ÿOur story ÿ for depreciation ÿ ÿ ÿ ÿbiological ÿ assets evaluated atÿ ÿ ÿ ÿcost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 296 ÿAdjustments for the loss of ÿ 296 ÿAdjustments for the loss of ÿ ÿ ÿvalue of fixed assets ÿ ÿvalue of fixed assets ÿ ÿ ÿfinanciare ÿ ÿfinanciare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2961 ÿAdjustments for loss of ÿ 2961 ÿAdjustments for loss of ÿ ÿ ÿvalue of the shares held ÿ ÿvalue of the shares held ÿ Machine Translated by Google ÿ ÿto affiliated entities ÿ ÿ ÿthe subsidiary ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2962 ÿAdjustments for the loss of ÿ 2962 ÿAdjustments for the loss of ÿ ÿ ÿvalue of the shares held ÿ ÿvalue of the shares held ÿ ÿ ÿto external entities ÿ ÿto associated entities and ÿ of the group of jointly controlled entities ÿ 2963 ÿAdjustments for loss of ÿ ÿ ÿ ÿ ÿvalue of interests of ÿ ÿ ÿ ÿ ÿparticipare ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2964 ÿAdjustments for the loss of ÿ 2964 ÿAdjustments for the loss of ÿ ÿ ÿvalue of other securities ÿ ÿvalue of other securities ÿ ÿ ÿimobilizate ÿ ÿimobilizate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2965 ÿAdjustments for the loss of ÿ 2965 ÿAdjustments for the loss of ÿ ÿ ÿvalue of the amounts owed by ÿ ÿvalue of the amounts to be collected byÿ the entities affiliated to the entities in the group ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2966 ÿAdjustments for loss of ÿ 2966 ÿAdjustments for loss of ÿ ÿ ÿvalue of loans ÿ ÿvalue of loans ÿ ÿ ÿgranted in the long term ÿ ÿgranted in the long term ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2967 ÿAdjustments for the loss of ÿ 2967 ÿAdjustments for the loss of ÿ ÿ ÿvalue of receivables related toÿ ÿvalue of receivables related to ÿ participation interests, associated entities and jointly controlled entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 2969 ÿAdjustments for the loss of ÿ 2969 ÿAdjustments for the loss of ÿ ÿ ÿvalue of other receivables ÿ ÿvalue of other receivables ÿ ÿ ÿimobilizate ÿ ÿimobilizate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 3 - STOCK ACCOUNTS AND ÿ CLASS 3 - STOCK ACCOUNTS, ÿ ÿPRODUCTION IN PROGRESS ÿPRODUCTION IN PROGRESS AND ÿ ÿ ÿFIXED ASSETS HELD IN VIEWÿ ÿ ÿVÂNZÿRII ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 30 - STOCKS OF MATERIALS ÿ 30 - STOCKS OF MATERIALS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 302 ÿConsumable materials ÿ 302 ÿConsumable materials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3021 ÿ Auxiliary materials ÿ 3021 ÿ Auxiliary materials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3022 ÿCombustibili ÿ 3022 ÿCombustibili ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3024 ÿSpare parts ÿ 3024 ÿSpare parts ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3028 ÿOther consumable materials ÿ 3028 ÿOther consumable materials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 303 ÿMaterials of the nature of objectsÿ 303 ÿOther materials ÿ ÿ ÿ to invent ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 308 ÿ Material price differencesÿ 308 ÿ Material price differences ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 31 - FIXED ASSETS OWNED IN ÿ ÿ ÿ SALE VIEW ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 311 ÿÿOur Fixedstory assets ÿ held in ÿ ÿ ÿ ÿsale view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 32 - STOCKS IN PROCESS ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 322 ÿConsumable ÿOur story ÿ materials in progress ÿ ÿ ÿ ÿof supply ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 323 ÿOther materials ÿOur story ÿ in progress ÿ ÿ ÿ ÿaprovizionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 33 - PRODUCTION IN PROGRESS ÿ 33 - PRODUCTION IN PROGRESS ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 332 ÿServices in progress ÿ 332 ÿServices in progress ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 35 - STOCKS HOLDING THIRD PARTIES ÿ 35 - STOCKS HOLDING THIRD PARTIES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 351 ÿ Materials held by third parties ÿ 351 ÿ Materials held by third parties ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 39 - ADJUSTMENTS FOR DEPRECIATION ÿ 39 - ADJUSTMENTS FOR DEPRECIATION ÿ STOCKS AND SERVICES IN PROGRESS STOCKS AND SERVICES IN PROGRESS ÿEXECUÿIE ÿEXECUÿIE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 392 ÿAdjustments for depreciation ÿ 392 ÿAdjustments for depreciation ÿ ÿ ÿmaterialelor ÿ ÿmaterialelor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3921 ÿAdjustments for depreciation ÿ 3921 ÿAdjustments for depreciation ÿ ÿ ÿconsumable materials ÿ ÿconsumable materials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 3922 ÿAdjustments for depreciation ÿ 3922 ÿAdjustments for depreciation ÿ ÿ ÿnatural materials ÿ ÿ ÿaltor material ÿ ÿ ÿ love of inventing ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 394 ÿAdjustments for depreciation ÿ 394 ÿAdjustments for depreciation ÿ ÿ ÿserviciilor ÿ ÿserviciilor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 395ÿ Adjustments for depreciation ÿ 395 ÿAdjustments for depreciation ÿ third-party materials third-party materials ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 4 - THIRD PARTY ACCOUNTS ÿ CLASS 4 - THIRD PARTY ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 40 - SUPPLIERS AND SIMILAR ACCOUNTS ÿ 40 - SUPPLIERS AND SIMILAR ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 401 ÿFurnizori ÿ 401 ÿFurnizori ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 403 ÿPayable effects ÿ 403 ÿPayable effects ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 404 ÿSuppliers of fixed assets ÿ 404 ÿSuppliers of fixed assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 405 ÿEffects payable for ÿ 405 ÿEffects payable for ÿ ÿ ÿimobilizÿri ÿ ÿimobilizÿri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 406 ÿDebts fromÿ ÿ operations ÿOur story ÿ ÿ ÿfinancial leasing ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 408 ÿSuppliers - invoices not arrived ÿ 408 ÿSuppliers - invoices not arrived ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 409 ÿFurnizori - debtors ÿ 409 ÿFurnizori - debtors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4091 ÿSuppliers-debtors for ÿ 4091 ÿSuppliers-debtors for ÿ ÿ ÿpurchases of natural goods ÿ ÿpurchases of natural goods ÿ ÿ ÿstocurilor ÿ ÿstocurilor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4092 ÿSuppliers-debtors for ÿ 4092 ÿSuppliers-debtors for ÿ ÿ ÿprovision of services ÿ ÿprovision of services ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 232 ÿAdvances granted for ÿ 4093 ÿAdvances granted for ÿ ÿ ÿtangible assets ÿ ÿtangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 234 ÿAdvances granted for ÿ 4094 ÿAdvances granted for ÿ intangible assets intangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 41 - CUSTOMERS AND SIMILAR ACCOUNTS ÿ 41 - CUSTOMERS AND SIMILAR ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 411 ÿClienÿi ÿ 411 ÿClienÿi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4111 ÿ Transaction customers ÿ 4111 ÿ Transaction customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4112 ÿ Various customers ÿ 4112 ÿ Various customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 4118 ÿUncertain or litigious clientsÿ 4118 ÿUncertain or litigious clients ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 413 ÿEffects receivable from customersÿ 413 ÿEffects receivable from customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 418 ÿCustomers - invoices to be drawn up ÿ 418 ÿCustomers - invoices to be drawn up ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 419 ÿClienÿi - creditors ÿ 419 ÿClienÿi - creditors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4191 ÿCreditor customers from ÿ 4191 ÿCreditor customers from ÿ ÿ ÿtranzacÿii ÿ ÿtranzacÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4192 ÿOther creditor customers ÿ 4192 ÿOther creditor customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 42 - STAFF AND RELATED ACCOUNTS ÿ 42 - STAFF AND RELATED ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 421 ÿ Personnel - salaries owed ÿ 421 ÿ Personnel - salaries owed ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 422 ÿOther benefits ÿOur story ÿ due ÿ ÿ ÿ ÿemployees, ÿ with the exception of ÿ ÿ ÿ ÿ short-term benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 4221 ÿPost-employment ÿOur story benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 4222 ÿOther ÿOur story long-term benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 4223 ÿBenefits ÿOur storyforÿ termination ÿ of the employment contract ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 423 ÿ Personnel - material aids ÿ 423 ÿ Personnel - material aids ÿ ÿÿÿ ÿdatorate ÿdatorate ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 424 ÿPremium representing ÿ 424 ÿPremium representing participationÿ staff participation in staff profit ÿ ÿprofit ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 425 ÿAdvances granted to staffÿ 425 ÿAdvances granted to staff ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 426 ÿ Staff Drepturi ÿ 426 ÿ Neridicate Staff Drepturi ÿ ÿ ÿneridicate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 427 ÿ Withholding from wages due ÿ 427 ÿ Withholding from wages owed ÿ ÿÿÿ ÿterÿilor ÿterÿilor ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 428 ÿ Other debts and claims in ÿ 428 ÿ Other debts and claims in ÿ ÿ ÿliaison with the staff ÿ ÿliaison with the staff ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4281 ÿOther debts related to ÿ 4281 ÿOther debts related to ÿ ÿ ÿpersonalul ÿ ÿpersonalul ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4282 ÿOther receivables in connection with ÿ 4282 ÿOther receivables in connection with ÿ ÿ ÿpersonalul ÿ ÿpersonalul ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 43 - SOCIAL INSURANCE, PROTECTION ÿ 43 - SOCIAL INSURANCE, PROTECTION ÿ ÿSOCIAL AND RELATED ACCOUNTS ÿSOCIAL AND RELATED ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 431 ÿAsigurÿri sociale ÿ 431 ÿAsigurÿri sociale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4311 ÿ Unit contribution to ÿ 4311 ÿ Unit contribution to ÿ ÿ ÿasigurÿrile sociale ÿ ÿasigurÿrile sociale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4312 ÿStaff contribution to ÿ 4312 ÿStaff contribution to ÿ ÿ ÿsocial asigurÿrile ÿ ÿsocial asigurÿrile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4313 ÿ Employer's contribution ÿ 4313 ÿ Employer's contribution ÿ ÿ ÿfor social insurance of ÿ ÿfor social insurance of ÿ ÿ ÿsÿnÿtate ÿ ÿsÿnÿtate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4314 ÿ Employee contribution for ÿ 4314 ÿ Employee contribution for ÿ Machine Translated by Google ÿ ÿ ÿsocialsocial healthhealth insuranceÿ insurance ÿÿÿÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 437 ÿ Unemployment benefit ÿ 437 ÿ Unemployment benefit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4371 ÿ Contribution of the unit to the fund ÿ 4371 ÿ Contribution of the unit to the fund ÿ ÿÿÿ of unemployment of unemployment ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4372 ÿStaff contribution to ÿ 4372 ÿStaff contribution to ÿ ÿ ÿthe unemployment fund ÿ ÿthe unemployment fund ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 438 ÿ Other debts and claims ÿ 438 ÿ Other social debts and claimsÿ ÿ ÿsociale ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4381 ÿOther social debts ÿ 4381 ÿOther social debts ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4382 ÿOther social claims ÿ 4382 ÿOther social claims ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 44 - STATE BUDGET, FUNDS ÿ 44 - STATE BUDGET, FUNDS ÿ ÿSPECIAL AND SIMILAR ACCOUNTS ÿSPECIAL AND SIMILAR ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 441 ÿProfit tax ÿ 441 ÿProfit tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4411 ÿ Current profit tax ÿ 4411 ÿ Current profit tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 1516 ÿProvisions for taxes ÿ 4412 ÿDeferred profit tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4418 ÿIncome tax ÿ 4418 ÿIncome tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 442 ÿ Value added tax ÿ 442 ÿ Value added tax ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4423 ÿVAT payment ÿ 4423 ÿVAT payment ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4424 ÿVAT to be recovered ÿ 4424 ÿVAT to be recovered ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4426 ÿDeductible VAT ÿ 4426 ÿDeductible VAT ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4427 ÿVAT collected ÿ 4427 ÿVAT collected ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4428 ÿVAT not chargeable ÿ 4428 ÿVAT not chargeable ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 444 ÿIncome tax of ÿ 444 ÿIncome tax in kindÿ ÿ ÿnature of wages ÿ ÿwages ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 445 ÿSubvenÿii ÿ 445 ÿSubvenÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 446 ÿ Other taxes, duties and ÿ 446 ÿ Other taxes, duties and ÿ ÿ ÿassimilated flows ÿ ÿassimilated flows ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4461 ÿ Tax on dividends ÿ 4461 ÿ Tax on dividends ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4462 ÿ Withholding tax from ÿ 4462 ÿ Withholding tax from ÿ ÿÿÿ ÿtranzacÿii ÿtranzacÿii ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ44621 ÿIncome tax from ÿ44621 ÿTransaction income taxÿ ÿ ÿtransactions of natural persons ÿ ÿnatural persons ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ44622 ÿProfit tax from ÿ44622 ÿProfit tax from ÿ ÿ ÿtransactions of legal entities ÿ ÿtransactions of legal entities ÿ ÿ ÿnerezidente ÿ ÿnerezidente ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4463 ÿ Tax on buildings and land ÿ 4463 ÿ Tax on buildings and land ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4468 ÿ Other taxes, duties and ÿ 4468 ÿ Other taxes, duties and ÿ ÿ ÿassimilated flows ÿ ÿassimilated flows ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 447 ÿSpecial funds - taxes and ÿ 447 ÿSpecial funds - taxes and ÿ ÿ ÿassimilated flows ÿ ÿassimilated flows ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 448 ÿOther debts and claims with ÿ 448 ÿOther debts and claims with ÿ ÿ ÿstate budget ÿ ÿstate budget ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4481 ÿ Other debts to the budget ÿ 4481 ÿ Other debts to the budget ÿ ÿÿÿ ÿstatului ÿstatului ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4482 ÿ Other claims regarding the budget ÿ 4482 ÿ Other claims regarding the budget ÿ ÿÿÿ ÿstatului ÿstatului ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 45 - GROUP AND SHAREHOLDERS/ASSOCIATE ÿ 45 - GROUP AND SHAREHOLDER/ASSOCIATE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 451 ÿ Settlements between entities ÿ 451 ÿ Settlements between entities from ÿ ÿ ÿafiliate ÿ ÿgrup ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4511 ÿ Settlements between entities ÿ 4511 ÿ Settlements between entities from ÿ ÿ ÿafiliate ÿ ÿgrup ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4518 ÿ Interest related to settlements ÿ 4518 ÿ Interest related to settlements ÿ ÿ ÿbetween affiliated entities ÿ ÿbetween group entities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 452 ÿ Settlements regarding interests ÿ 452 ÿ Settlements with entities ÿ participation and associated entities ÿ ÿ ÿ ÿcontrolled jointly ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4521 ÿ Settlements regarding interests ÿ 4521 ÿ Settlements with entities ÿ participation and associated entities ÿ ÿ ÿ ÿcontrolled jointly ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4528 ÿ Interest related to settlements ÿ 4528 ÿ Interest related to settlements ÿ ÿ ÿregarding the interests of ÿ ÿwith associated entities and ÿ participation of jointly controlled entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 455 ÿ Amounts owed ÿ 455 ÿ Amounts owed ÿ ÿ ÿshareholders/associates ÿ ÿshareholders/associates ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4551 ÿShareholders/associates - accounts ÿ 4551 ÿShareholders/associates - accounts ÿ ÿÿÿ ÿcurente ÿcurente ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4558 ÿShareholders/associates - interests ÿ 4558 ÿShareholders/associates - interests atÿ ÿ ÿ ÿcurrenttoaccounts current accounts ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 456 ÿ Settlements with ÿ 456 ÿ Settlements with ÿ ÿ ÿshareholders/associates regarding ÿ ÿshareholders/associates regarding ÿ ÿ ÿcapitalul ÿ ÿcapitalul ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 457 ÿ Dividends to be paid ÿ 457 ÿ Dividends to be paid ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 458 ÿ Settlements from operations in ÿ 458 ÿ Settlements from operations in ÿ ÿ ÿparticipaÿie ÿ ÿparticipaÿie ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4581 ÿ Settlements from operations in ÿ 4581 ÿ Settlements from operations in ÿ ÿ ÿparticipaÿie-pasiv ÿ ÿparticipaÿie- pasiv ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4582 ÿ Settlements from operations in ÿ 4582 ÿ Settlements from operations in ÿ ÿ ÿactive-participation ÿ ÿactive-participation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 46 - MISCELLANEOUS DEBTORS AND CREDITORS ÿ 46 MISCELLANEOUS DEBTORS, CREDITORS ÿ ÿ ÿMISCELLANEOUS AND SETTLEMENTS WITH INSTRUMENTS ÿ ÿ ÿDERIVATE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 461 ÿ Miscellaneous debtors ÿ 461 ÿ Miscellaneous debtors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4611 ÿDebtors from transactions forÿ 4611 ÿDebtors from transactions for ÿ ÿ ÿoperations in own name on ÿ ÿoperations in own name on ÿ ÿ ÿthe regulated market ÿ ÿthe regulated market ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4612 ÿDebtors from transactions in ÿ 4612 ÿDebtors from transactions in ÿ Machine Translated by Google ÿ ÿcustomer account on the market ÿ ÿcustomer account on the market ÿ ÿ ÿreglementatÿ ÿ ÿreglementatÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4613 ÿDebtors from transactions in ÿ 4613 ÿDebtors from transactions in nameÿ ÿ ÿ proper name within ÿ ÿ proper within systems ÿ alternative trading systems ÿ ÿtranzacÿionare ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4614 ÿDebtors from transactions in ÿ 4614 ÿDebtors from transactions in ÿ ÿ ÿcustomer account within ÿ ÿcustomer account within ÿ ÿ ÿsistemelor alternative ÿ ÿsistemelor alternative ÿ ÿ ÿtranzacÿionare ÿ ÿtranzacÿionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4615 ÿDebtors from transactions with ÿ 4615 ÿDebtors from transactions with ÿ ÿ ÿfinancial instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿderivatives in own name ÿ ÿin own name ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4616 ÿDebtors from transactions with ÿ 4616 ÿDebtors from transactions with ÿ ÿ ÿfinancial instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿderivatives for the customers' account ÿ ÿfor the customers' account ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4617 ÿOther miscellaneous debtors ÿ 4617 ÿOther miscellaneous debtors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 462 ÿ Miscellaneous creditors ÿ 462 ÿ Miscellaneous creditors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4621 ÿCreditors from transactions ÿ 4621 ÿCreditors from transactions forÿ ÿ ÿfor operations in the name ÿ ÿoperations in own name on ÿ ÿ ÿproperly on the regulated market ÿ ÿthe regulated market ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4622 ÿCreditors from transactions in ÿ 4622 ÿCreditors from transactions in ÿ ÿ ÿcustomer account on the market ÿ ÿcustomer account on the market ÿ ÿ ÿreglementatÿ ÿ ÿreglementatÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4623 ÿCreditors from transactions in ÿ 4623 ÿCreditors from transactions in ÿ ÿ ÿproper name within ÿ ÿproper name within ÿ ÿ ÿsistemelor alternative ÿ ÿsistemelor alternative ÿ ÿ ÿtranzacÿionare ÿ ÿtranzacÿionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4624 ÿCreditors from transactions in ÿ 4624 ÿCreditors from transactions in ÿ ÿ ÿcustomer account within ÿ ÿcustomer account within ÿ ÿ ÿsistemelor alternative ÿ ÿsistemelor alternative ÿ ÿ ÿtranzacÿionare ÿ ÿtranzacÿionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4625 ÿCreditors from transactions with ÿ 4625 ÿCreditors from transactions with ÿ ÿ ÿfinancial instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿderivatives in own name ÿ ÿin own name ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4626 ÿCreditors from transactions with ÿ 4626 ÿCreditors from transactions with ÿ ÿ ÿfinancial instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿderivatives for the customers' account ÿ ÿfor the customers' account ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4627 ÿOther miscellaneous creditors ÿ 4627 ÿOther miscellaneous creditors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 47 - REGULARIZATION ACCOUNTS AND ÿ 47 SUBSIDY ACCOUNTS, REGULARIZATIONÿ ASSIMILATED AND ASSIMILATED ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 471 ÿExpenses recorded in ÿ 471 ÿExpenses recorded in ÿ ÿ ÿavans ÿ ÿavans ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 472 ÿIncome recorded in advanceÿ 472 ÿIncome recorded in advance ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 473 ÿ Settlements from operations in progress ÿ 473 ÿ Settlements from operations in ÿ clarification course ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 475 ÿ Subsidies for investments ÿ 475 ÿ Subsidies for investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4751 ÿGovernment subsidies ÿ 4751 ÿGovernment subsidies forÿ ÿ ÿfor investments ÿ ÿinvestments ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4752 ÿ Non-repayable loans with ÿ 4752 ÿ Non-repayable loans with ÿ ÿ ÿcharacter of subsidies for ÿ ÿcharacter of subsidies for ÿ ÿ ÿinvestiÿii ÿ ÿinvestiÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4753 ÿDonations for investments ÿ 4753 ÿDonations for investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4754 ÿInventory pluses in kind ÿ 4754 ÿInventory pluses in kind ÿ ÿ ÿimobilizÿrilor ÿ ÿ ÿimobilizÿrilor ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4758 ÿOther amounts received in character ÿ 4758 ÿOther amounts received in character ÿ ÿ ÿof subsidies for investmentsÿ ÿof subsidies for investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 478 ÿ ÿOur Relatedstoryadvance ÿ income ÿ ÿ ÿ ÿassets ÿ received by transferÿ ÿ ÿ ÿ from customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 48 - SETTLEMENTS WITHIN THE UNIT ÿ 48 - SETTLEMENTS WITHIN THE UNIT ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 481 ÿ Settlements between the unit and ÿ 481 ÿ Settlements between the unit and ÿ ÿ ÿsubunitÿÿi ÿ ÿsubunitÿÿi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 482 ÿ Settlements between subunits ÿ 482 ÿ Settlements between subunits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 49 - ADJUSTMENTS FOR IMPAIRMENT ÿ 49 - ADJUSTMENTS FOR IMPAIRMENT ÿ ÿCREANÿELOR ÿCREANÿELOR ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 491 ÿAdjustments for depreciation ÿ 491 ÿAdjustments for depreciation ÿ ÿ ÿreceivables - customers ÿ ÿreceivables - customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4911 ÿAdjustments for depreciation ÿ 4911 ÿAdjustments for depreciation ÿ ÿ ÿclaims - customers from ÿ ÿ receivables - customers from ÿ ÿtranzacÿionare ÿ ÿ transactions ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4912 ÿAdjustments for depreciation ÿ 4912 ÿAdjustments for depreciation ÿ ÿ ÿreceivables - various customers ÿ ÿreceivables - various customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4918 ÿAdjustments for depreciation ÿ 4918 ÿAdjustments for depreciation ÿ ÿ ÿreceivables regarding customers ÿ ÿreceivables regarding customers ÿ uncertain or in litigation uncertain or in litigation ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 495 ÿAdjustments for depreciation ÿ 495 ÿAdjustments for depreciation ÿ ÿ ÿclaims - settlements between ÿ ÿ receivables - settlements within the ÿ ÿaffiliated entities and with ÿ ÿ group and with shareholders ÿ ÿshareholders/associates ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4951 ÿAdjustments for depreciation ÿ 4951 ÿAdjustments for depreciation ÿ ÿ ÿclaims on entities ÿ ÿclaims on subsidiaries ÿ ÿ ÿafiliate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4952 ÿAdjustments for depreciation ÿ 4952 ÿAdjustments for depreciation ÿ ÿ ÿclaims relating to ÿ ÿclaims relating to ÿ ÿ ÿinterests in participation ÿ ÿinterests in participation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 4953 ÿAdjustments for depreciation ÿ 4953 ÿAdjustments for depreciation ÿ ÿ ÿclaims on associates ÿ ÿclaims on entities ÿ ÿ ÿ ÿ ÿ associated and entities ÿ ÿ ÿ ÿ ÿcontrolled jointly ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 496 ÿAdjustments for depreciation ÿ 496 ÿAdjustments for depreciation ÿ ÿ ÿclaims - various debtors ÿ ÿclaims - various debtors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 5 - TREASURY ACCOUNTS ÿ CLASS 5 - TREASURY ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 50 - SHORT-TERM INVESTMENTS*22) ÿ 50 - SHORT-TERM INVESTMENTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 503 ÿAcÿiuni ÿ 503 ÿAcÿiuni ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 5031 ÿ Listed shares ÿ 5031 ÿ Listed shares ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50311 ÿListed shares held ÿ50311 ÿListed shares held in ÿ ÿ ÿ ÿ ÿtransaction view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50312 ÿListed shares bought - in ÿ50312 ÿListed shares bought - in ÿ settlement course settlement course ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50313 ÿListed shares sold - in ÿ50313 ÿListed shares sold - in ÿ settlement course settlement course ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 505 ÿBonds issued and ÿ 505 ÿBonds issued and ÿ ÿ ÿrÿscumpÿrate ÿ ÿrÿscumpÿrate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 506 ÿObligaÿiuni ÿ 506 ÿObligaÿiuni ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5061 ÿRated bonds ÿ 5061 ÿRated bonds ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50611 ÿRated bonds held ÿ50611 ÿRated bonds held ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506111ÿRated ÿOur storybonds ÿ designated atÿ ÿ ÿ ÿfair value ÿ through the account of ÿ ÿ ÿ ÿprofit and loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506112ÿRated ÿOur storybonds ÿ available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506113ÿClassified ÿOur story ÿ quoted bonds ÿ ÿ ÿ ÿas investments ÿ held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50612 ÿRated bonds purchased -ÿ50612 ÿRated bonds purchased - ÿ ÿÿÿ under settlement under settlement ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50613 ÿRated bonds sold - ÿ50613 ÿRated bonds sold - inÿ ÿ ÿ ÿsettlement under course settlement ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5062 ÿUnlisted bonds ÿ5062 ÿUnlisted bonds ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50621 ÿUnlisted bonds held ÿ50621 ÿUnlisted bonds held ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506211ÿUnlisted ÿOur story ÿbonds ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506212ÿUnlisted ÿOur story ÿ bonds ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ506213ÿUnlisted ÿOur story ÿ bonds ÿ ÿ ÿ ÿclassified ÿ in the ÿ category ÿ ÿ ÿcredits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 50622ÿUnlisted bonds ÿ50622 ÿUnlisted bonds purchased ÿ ÿ ÿpurchased - in progress ÿ ÿ- in progress of settlement ÿ ÿ ÿdecontare ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 50623ÿUnlisted bonds sold ÿ50623 ÿUnlisted bonds sold ÿ ÿ ÿ- pending settlement ÿ ÿ- pending settlement ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 507 ÿState titles ÿ 507 ÿState titles ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5071 ÿ Listed government securities ÿ 5071 ÿ Listed government securities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50711 ÿListed government securities ÿ50711 ÿListed state securities heldÿ ÿ ÿdeÿinute ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507111ÿListed state ÿOur story ÿ securities ÿ ÿ ÿ ÿdesignated at fair value byÿ Machine Translated by Google the profit and loss account ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507112ÿListed ÿOur story state ÿ securities ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507113ÿListed state ÿOur story ÿ securities ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50712 ÿListed government securities ÿ50712 ÿListed government securities ÿ ÿ ÿbought - in progress ÿ ÿbought - in progress ÿ ÿ ÿdecontare ÿ ÿdecontare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50713 ÿSold listed government securitiesÿ50713 ÿSold listed government securities ÿ ÿ ÿ- pending settlement ÿ ÿ- pending settlement ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5072 ÿUnlisted government securities ÿ 5072 ÿUnlisted government securities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50721 ÿUnlisted government securities ÿ50721 ÿUnlisted government securities ÿ ÿ ÿdeÿinute ÿ ÿdeÿinute ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507211ÿUnlisted ÿOur storygovernment ÿ securities ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507212ÿUnlisted ÿOur storystate ÿ securities ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ507213ÿUnlisted ÿOur storygovernment ÿ securities ÿ ÿ ÿ ÿclassified ÿ in the ÿ category ÿ ÿ ÿcredits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50722 ÿUnlisted government securities ÿ50722 ÿUnlisted government securities ÿ ÿ ÿbought - in progress ÿ ÿbought - in progress ÿ ÿ ÿdecontare ÿ ÿdecontare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50723 ÿUnlisted government securities ÿ50723 ÿUnlisted government securities ÿ ÿ ÿsold - pending settlementÿ ÿsold - pending settlement ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 508 ÿ Other short-term investments ÿ 508 ÿ Other short-term investments ÿ ÿ ÿshort and assimilated receivables ÿ ÿ and similar claims ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5081 ÿOther investment securities ÿ 5081 ÿOther investment securities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50811 ÿOther investment securities ÿ50811 ÿOther investment securities ÿ ÿ ÿcotate ÿ ÿcotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508111ÿOther investment ÿOur story ÿÿ securities ÿ ÿ ÿ ÿquotations ÿ assigned to value ÿ ÿ ÿ ÿjust through the profit account and ÿ ÿ ÿ ÿpierdere ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508112ÿOther investment ÿOur story ÿ securities ÿ ÿ ÿ ÿquotesÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508113ÿOther investment ÿOur story ÿÿ securities ÿ ÿ ÿ ÿquotations ÿ classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50812 ÿOther investment securities ÿ50812 ÿOther investment securities ÿ ÿ ÿnecotate ÿ ÿnecotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508121ÿOther investment ÿOur story ÿ securities ÿ ÿ ÿ ÿunquoted ÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ ÿ508122ÿOther ÿOur storyinvestment ÿÿ securities ÿ ÿ ÿ ÿunquoted ÿ classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508123ÿOther investment ÿOur story ÿ securities ÿ ÿ ÿ ÿunlisted ÿ classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5082 ÿFinancial instruments ÿ 5082 ÿDerivative financial instrumentsÿ ÿ ÿderivatives - margin call ÿ ÿ- margin call ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5088 ÿ Interest on bonds, ÿ 5088 ÿ Interest on bonds, securitiesÿ ÿ ÿstate securities and state securities and placement securitiesÿ ÿ ÿplasament ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50881 ÿInterest on quoted bonds ÿ50881 ÿInterest on quoted bonds ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508811ÿInterest ÿOur story on ÿ quoted bonds ÿ ÿ ÿ ÿdesignated ÿ at fair value byÿ the profit and loss account ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508812ÿInterest ÿOur storyon ÿ quoted bonds ÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508813ÿInterest ÿOur story on ÿ quoted bonds ÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50882 ÿInterest on bonds ÿ50882 ÿInterest on unquoted bondsÿ ÿ ÿnecotate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508821ÿInterest ÿOur storyonÿ unquoted bondsÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508822ÿInterest ÿOur story on ÿ unquoted bondsÿ ÿ ÿ ÿclassified ÿ as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508823ÿInterest ÿOur story on ÿ unquoted bondsÿ ÿ ÿ ÿclassified ÿ in the ÿ category ÿ ÿ ÿcredits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50883 ÿInterest on securities of ÿ50883 ÿInterest on investment securitiesÿ ÿ ÿ placement quotes ÿ ÿquotes ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508831ÿInterest ÿOur story ÿon ÿ securitiesÿ ÿ ÿ ÿquotations ÿ assigned to value ÿ ÿ ÿ ÿjust through the profit account and ÿ ÿ ÿ ÿpierdere ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508832ÿInterest ÿOur story on ÿ securitiesÿ ÿ ÿ ÿquotes ÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508833ÿInterest ÿOur story ÿon ÿ securitiesÿ ÿ ÿ ÿquotations ÿ classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50884 ÿInterest on securities of ÿ50884 ÿInterest on investment securitiesÿ unlisted placement unlisted ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508841ÿInterest ÿOur story on ÿ securitiesÿ ÿ ÿ ÿunquoted ÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508842ÿInterest ÿOur storyon securitiesÿ Machine Translated by Google ÿÿÿ ÿ unlisted classified as held-to- ÿÿÿ ÿ maturity investments ÿÿÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508843ÿInterest ÿOur storyonÿ securitiesÿ ÿ ÿ ÿunlisted ÿ classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50885 ÿInterest on government securities ÿ50885 ÿInterest on government securities ÿ ÿ ÿcotate ÿ ÿcotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508851ÿInterest ÿOur story on ÿ ÿ state securities ÿ ÿ ÿ ÿquotations ÿ assigned to value ÿ ÿ ÿ ÿjust through the profit account and ÿ ÿ ÿ ÿpierdere ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508852ÿInterest ÿOur storyon ÿ state securities ÿ ÿ ÿ ÿquotesÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508853ÿInterest ÿOur storyon ÿ state securities ÿ ÿ ÿ ÿquotedÿ as investments held ÿ ÿ ÿ ÿuntil maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ50886 ÿInterest on government securities ÿ50886 ÿInterest on government securities ÿ ÿ ÿnecotate ÿ ÿnecotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508861ÿInterest ÿOur storyon ÿ state securities ÿ ÿ ÿ ÿunquoted ÿ available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508862ÿInterest ÿOur story on ÿ ÿ state securities ÿ ÿ ÿ ÿunquoted ÿ classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ508863ÿInterest ÿOur storyonÿ state securities ÿ ÿ ÿ ÿunlisted ÿ classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 509 ÿ Payments to be made for ÿ 509 ÿ Payments to be made for ÿ ÿ ÿfinancial investments on ÿ ÿshort-term investments ÿ ÿ ÿshort term ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5091 ÿ Payments to be made for ÿ 5091 ÿ Payments to be made for ÿ ÿ ÿshares held at ÿ ÿ the shares held in the affiliated ÿ ÿaffiliated entities ÿ ÿ entities ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5098 ÿ Payments to be made for ÿ 5098 ÿ Payments to be made for ÿ ÿ ÿother financial investments on ÿ ÿother short-term investmentsÿ ÿ ÿshort term ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 51 - BANK ACCOUNTS ÿ 51 - BANK ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 511 ÿ Values to be collected ÿ 511 ÿ Values to be collected ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5112 ÿ Cashier's checks ÿ 5112 ÿ Cashier's checks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5113 ÿ Bills to be collected ÿ 5113 ÿ Bills to be collected ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5114 ÿEfecte remise spre discount ÿ 5114 ÿEfecte remise spre discount ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 512 ÿ Current accounts at banks ÿ 512 ÿ Current accounts at banks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5121 ÿBank accounts in lei ÿ 5121 ÿBank accounts in lei ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51211 ÿBank accounts ÿ51211 ÿBank accounts ÿ ÿ ÿown availability ÿ ÿown availability ÿ Machine Translated by Google ÿÿÿ ÿ- in lei ÿ- in lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51212 ÿBank accounts ÿ51212 ÿBank accounts ÿ ÿ ÿcustomer availability ÿ ÿcustomer availability ÿ ÿ ÿ- in lei ÿ ÿ- in lei ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5122 ÿBank accounts - for ÿ 5122 ÿBank accounts - for settlementÿ settlement of transactions on the market transactions regulated market - in lei regulated market - in lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51221 ÿBank accounts - for ÿ51221 ÿBank accounts - for settlementÿ settlement of transactions with instruments non-derivative financial instruments on the market non-derivatives on the regulated market - in lei regulated - in lei ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51222 ÿBank accounts - for ÿ51222 ÿBank accounts - for settlementÿ settlement of transactions with instruments financial instruments derived from the market derivatives on the regulated market - in lei ÿ ÿ- in ÿ ÿ ÿ lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5123 ÿBank accounts - for ÿ 5123 ÿBank accounts - for settlementÿ settlement of transactions from transactions within ÿ ÿframework of alternative systems ÿ ÿalternative systems of ÿ of transaction - in lei transaction - in lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5124 ÿBank accounts in foreign currency ÿ 5124 ÿBank accounts in foreign currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51241 ÿBank accounts - ÿ51241 ÿBank accounts - ÿ ÿ ÿown availability - in ÿ ÿown availability - in ÿ ÿ ÿvalutÿ ÿ ÿvalutÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51242 ÿBank accounts - ÿ51242 ÿBank accounts - ÿ ÿ ÿ customer availability - in ÿ ÿ customer availability - in ÿ ÿ ÿvalutÿ ÿ ÿvalutÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5125 ÿAmounts in the process of settlement ÿ 5125 ÿAmounts in the process of settlement ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51251 ÿAmounts being settled ÿ51251 ÿAmounts being settled ÿ ÿ ÿregarding banking operations ÿ ÿregarding banking operations ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51252 ÿAmounts being settled with ÿ51252 ÿAmounts being settled with ÿ ÿ ÿSSIFs ÿ ÿSSIFs ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ51253 ÿAmounts being settled ÿ51253 ÿAmounts being settled ÿ ÿ ÿregarding other operations ÿ ÿregarding other operations ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 518 ÿDobânzi ÿ 518 ÿDobânzi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5186 ÿ Interest payable ÿ 5186 ÿ Interest payable ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5187 ÿ Interest receivable ÿ 5187 ÿ Interest receivable ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 519 ÿTerm bank loans ÿ 519 ÿShort-term bank loansÿ ÿ ÿscurt ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5191 ÿTerm bank loans ÿ 5191 ÿShort-term bank loansÿ ÿ ÿscurt ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5192 ÿTerm bank loans ÿ 5192 ÿShort-term bank loansÿ ÿ ÿshort not repaid at maturityÿ ÿnot repaid at maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5193 ÿGovernment external loansÿ 5193 ÿGovernment external loans ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5194 ÿExternal loans guaranteed by ÿ 5194 ÿExternal loans guaranteed by ÿ ÿÿÿ ÿstat ÿstat ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 5195 ÿExternal loans guaranteed by ÿ 5195 ÿExternal loans guaranteed by ÿ ÿÿÿ ÿbÿnci ÿbÿnci ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5196 ÿCredits from the treasury ÿ 5196 ÿCredits from the treasury ÿ ÿ ÿstatului ÿ ÿstatului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5197 ÿInternal credits guaranteed by ÿ 5197 ÿInternal credits guaranteed by ÿ ÿÿÿ ÿstat ÿstat ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5198 ÿ Interest related to credits ÿ 5198 ÿ Interest related to credits ÿ ÿ ÿshort-term banking ÿ ÿshort-term banking ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 53 - HOUSE ÿ 53 - HOUSE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 531 ÿCasa ÿ 531 ÿCasa ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5311 ÿHouse in lei ÿ 5311 ÿHouse in lei ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5314 ÿHouse in foreign currency ÿ 5314 ÿHouse in foreign currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 532 ÿHigh values ÿ 532 ÿHigh values ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5321 ÿFiscal and postal stamps ÿ 5321 ÿFiscal and postal stamps ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5322 ÿ Treatment and rest tickets ÿ 5322 ÿ Treatment and rest tickets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5323 ÿTickets and travel ticketsÿ 5323 ÿTickets and travel tickets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5328 ÿHigh values ÿ 5328 ÿHigh values ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 54 - ACREDITIVE ÿ 54 - ACREDITIVE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 541 ÿAcreditive ÿ 541 ÿAcreditive ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5411 ÿ Letters of credit in lei ÿ 5411 ÿ Letters of credit in lei ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5412 ÿ Letters of credit in foreign currency ÿ 5412 ÿ Letters of credit in foreign currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 542 ÿTreasury advances ÿ 542 ÿTreasury advances ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5421 ÿTreasury advances in lei ÿ 5421 ÿTreasury advances in lei ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5422 ÿTreasury advances in ÿ 5422 ÿTreasury advances in ÿ ÿ ÿvalutÿ ÿ ÿvalutÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 58 - INTERNAL TRANSFER ÿ 58 - INTERNAL TRANSFER ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 581 ÿViramente internal ÿ 581 ÿViramente internal ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 59 - ADJUSTMENTS FOR LOSS OF ÿ 59 - ADJUSTMENTS FOR LOSS OF ÿ ÿVALUE OF TREASURY ACCOUNTS ÿVALUE OF TREASURY ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 591 ÿAdjustments for the loss of ÿ 591 ÿAdjustments for the loss of ÿ ÿ ÿvalue of the shares held ÿ ÿvalue of the shares held ÿ ÿ ÿto affiliated entities ÿ ÿto affiliated entities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 593 ÿAdjustments for the loss of ÿ 593 ÿAdjustments for the loss of ÿ ÿÿÿ value of shares value of shares ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5931 ÿAdjustments for loss of ÿ 5931 ÿAdjustments for loss of ÿ ÿ ÿvalue of quoted shares ÿ ÿvalue of quoted shares ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 595 ÿAdjustments for the loss of ÿ 595 ÿAdjustments for the loss of ÿ ÿ ÿvalue of issued bondsÿ ÿvalue of issued bonds ÿ and redeemed and redeemed ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 596 ÿAdjustments for the loss of ÿ 596 ÿAdjustments for the loss of ÿ ÿ ÿvalue of bonds ÿ ÿvalue of bonds ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5961 ÿAdjustments for the loss of ÿ 5961 ÿAdjustments for the loss of ÿ ÿ ÿvalue of bonds ÿ ÿvalue of quoted bondsÿ ÿ ÿcotate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59612 ÿOur ÿAdjustments story ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of quoted bondsÿ ÿ ÿ ÿavailable for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59613 ÿOur ÿAdjustments story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of quoted bondsÿ ÿ ÿ ÿclassified as investments ÿ ÿ ÿ ÿheld until maturity ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5962 ÿAdjustments for the loss of ÿ 5962 ÿAdjustments for the loss of ÿ ÿ ÿvalue of bonds ÿ ÿvalue of bonds ÿ ÿ ÿnecotate ÿ ÿnecotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59621 ÿOur ÿAdjustments story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of bonds ÿ ÿ ÿ ÿunquoted available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59622 ÿOur ÿAdjustments story ÿ ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of bonds ÿ ÿ ÿ ÿunquoted classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59623 ÿOur ÿAdjustments story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of bonds ÿ ÿ ÿ ÿunlisted classified in ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 597 ÿAdjustments for the loss of ÿ 597 ÿAdjustments for the loss of ÿ ÿ ÿvalue of state securities ÿ ÿvalue of state securities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5971 ÿAdjustments for the loss of ÿ 5971 ÿAdjustments for the loss of ÿ ÿ ÿvalue of state securities ÿ ÿvalue of state securities ÿ ÿ ÿcotate ÿ ÿcotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59712 ÿOur ÿAdjustments story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of state securities ÿ ÿ ÿ ÿquotes available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59713 ÿOur ÿAdjustments story ÿ ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalueÿ of state securities ÿ ÿ ÿ ÿquotations classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5972 ÿAdjustments for loss of ÿ 5972 ÿAdjustments for loss of ÿ ÿ ÿvalue of state securities ÿ ÿvalue of state securities ÿ ÿ ÿnecotate ÿ ÿnecotate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59721 ÿOur ÿAdjustments story ÿ ÿ for loss of ÿ ÿ ÿ ÿvalueÿ of state securities ÿ ÿ ÿ ÿunquoted available for ÿ ÿ ÿ ÿvânzare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59722 ÿOur ÿAdjustments story ÿ ÿ ÿ for loss of ÿ ÿ ÿ ÿvalueÿ of state securities ÿ ÿ ÿ ÿunquoted classified as ÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59723 ÿOur ÿAdjustments story for loss of ÿ Machine Translated by Google ÿ ÿ ÿvalue of state securities ÿ ÿ ÿ ÿ ÿunlisted classified in ÿ ÿ ÿ ÿ ÿcategory credits and receivables ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 598 ÿAdjustments for the loss of ÿ 598 ÿAdjustments for the loss of ÿ ÿ ÿvalue of other investments per ÿ ÿvalue of other investments per ÿ ÿ ÿshort term and receivables ÿ ÿshort term and receivables ÿ ÿ ÿasimilate ÿ ÿasimilate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5981 ÿAdjustments for loss of ÿ 5981 ÿAdjustments for loss of ÿ ÿ ÿvalue of other securities - ÿ ÿvalue of other securities of ÿ ÿ ÿquotes ÿ ÿplacement quotes ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59812 ÿAdjustments ÿOur story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalue ÿof other securities of ÿ ÿ ÿ ÿplacement quotes available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59813 ÿAdjustments ÿOur story ÿ ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalue ÿof other securities of ÿ ÿ ÿ ÿplacement quotes classified asÿ ÿ ÿ ÿinvestments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5982 ÿAdjustments for the loss of ÿ 5982 ÿAdjustments for the loss of ÿ ÿ ÿvalue of other securities - ÿ ÿvalue of other securities of ÿ unlisted placement unlisted ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59821 ÿAdjustments ÿOur story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalue ÿof other securities of ÿ ÿ ÿ ÿplasament necotate available ÿ ÿ ÿ ÿfor sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59822 ÿAdjustments ÿOur story ÿ ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalue ÿof other securities of ÿ ÿ ÿ ÿ placement unlisted classified ÿ ÿ ÿ ÿas investments held until ÿ ÿ ÿ ÿmaturitate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ59823 ÿAdjustments ÿOur story ÿ ÿ for the loss of ÿ ÿ ÿ ÿvalue ÿof other securities of ÿ ÿ ÿ ÿ placement unlisted classified ÿ ÿ ÿ ÿin the credits and receivables categoryÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 5988 ÿAdjustments for the loss of ÿ 5988 ÿAdjustments for the loss of ÿ ÿ ÿvalue of instruments ÿ ÿvalue of instruments ÿ ÿ ÿfinanciare derivate ÿ ÿfinanciare derivate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 6 - EXPENSE ACCOUNTS ÿ CLASS 6 - EXPENSE ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 60 - EXPENSES REGARDING STOCKS ÿ 60 - EXPENDITURE REGARDING STOCKS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 602 ÿExpenses with materials ÿ 602 ÿExpenses with materials ÿ ÿ ÿconsumabile ÿ ÿconsumabile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6021 ÿExpenses with materials ÿ 6021 ÿExpenses with materials ÿ ÿ ÿauxiliare ÿ ÿauxiliare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6022 ÿExpenses regarding ÿ 6022 ÿExpenses regarding ÿ ÿ ÿcombustibilul ÿ ÿcombustibilul ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6024 ÿ Expenditure on parts of ÿ 6024 ÿ Expenditure on parts of ÿ ÿÿÿ ÿschimb ÿschimb ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6028 ÿExpenses regarding other ÿ 6028 ÿExpenses regarding other ÿ ÿ ÿconsumable materials ÿ ÿconsumable materials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 603 ÿExpenses regarding materialsÿ 603 ÿExpenses regarding other ÿ Machine Translated by Google ÿÿÿ of the nature of inventory items ÿmateriale ÿ ÿÿÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 604 ÿExpenses regarding materialsÿ 604 ÿExpenses regarding materials ÿ ÿÿÿ ÿnestocate ÿnestocate ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 605 ÿ Expenses regarding energy and ÿ 605 ÿ Expenses regarding energy and ÿ ÿÿÿ ÿapa ÿapa ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 609 ÿCommercial ÿOur story discounts received ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 61 - EXPENSES WITH THE SERVICES ÿ 61 - EXPENSES WITH THE SERVICES ÿ ÿEXECUTION BY THIRD PARTIES ÿEXECUTION BY THIRD PARTIES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 611 ÿ Maintenance expenses and ÿ 611 ÿ Maintenance expenses and ÿ ÿ ÿreparaÿiile ÿ ÿreparaÿiile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 612 ÿ Expenses with royalties, ÿ 612 ÿ Expenses with royalties, ÿ ÿ ÿmanagement locations and ÿ ÿmanagement locations and ÿ ÿ ÿchiriile ÿ ÿchiriile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 613 ÿExpenses with premiums of ÿ 613 ÿExpenses with premiums of ÿ ÿ ÿasigurare ÿ ÿasigurare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 614 ÿStudy expenses and ÿ 614 ÿStudy expenses and ÿ ÿ ÿcercetÿrile ÿ ÿcercetÿrile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 62 - EXPENSES WITH OTHER SERVICES ÿ 62 - EXPENSES WITH OTHER SERVICES ÿ ÿEXECUTION BY THIRD PARTIES ÿEXECUTION BY THIRD PARTIES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 621 ÿExpenses with collaborators ÿ 621 ÿExpenses with collaborators ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 622 ÿExpenses regarding ÿ 622 ÿExpenses regarding ÿ commissions, fees and commissions, fees and ÿ ÿcotizaÿiile ÿ ÿcotizaÿiile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6221 ÿExpenses regarding ÿ 6221 ÿExpenses regarding commissionsÿ ÿ ÿcommissions due for ÿ ÿdue for transactions with ÿ securities transactions securities on the market on the regulated market ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6222 ÿExpenses regarding ÿ 6222 ÿExpenses regarding commissionsÿ ÿ ÿcommissions due for ÿ ÿdue for transactions with ÿ securities transactions within securities ÿ ÿwithin the systems ÿ ÿalternative systems of ÿ ÿ ÿtrading alternatives ÿ ÿtrading ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6223 ÿExpenses regarding ÿ 6223 ÿExpenses regarding commissionsÿ ÿ ÿcommissions due for ÿ ÿdue for transactions with ÿ ÿ ÿtransactions with instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿfinancial derivatives ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6224 ÿExpenses regarding ÿ 6224 ÿExpenses regarding commissionsÿ the commissions owed to the Central Depository To the central depository (settlement entities, ÿ ÿ(settlement, ÿ ÿcompensation, storage and ÿ entities compensation, storage and register). ÿ ÿregistru) ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6225 ÿExpenses regarding ÿ 6225 ÿExpenses regarding commissionsÿ ÿ ÿcommissions owed ÿ ÿdue to the companies of investment service companies ÿ ÿfinancial investments ÿ ÿfinancial ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6226 ÿ Expenses related to fees ÿ 6226 ÿ Expenses related to fees ÿ ÿÿÿ ÿde audit ÿde audit ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6229 ÿOther expenses regarding ÿ 6229 ÿOther expenses regarding ÿ Machine Translated by Google commissions, fees and commissions, fees and ÿ ÿcotizaÿiile ÿ ÿcotizaÿiile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 623 ÿProtocol expenses, ÿ 623 ÿProtocol expenses, advertisingÿ advertising and publicity and advertising ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 624 ÿExpenses with the transport of ÿ 624 ÿExpenses with the transport of ÿ ÿ ÿ ÿgoodsgoods and personnel and personnel ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 625 ÿ Travel expenses, ÿ 625 ÿ Travel expenses, ÿ secondments and transfers secondments and transfers ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 626 ÿPostage and taxes of ÿ 626 ÿPostage and taxes of ÿ ÿ ÿtelecomunicaÿii ÿ ÿtelecomunicaÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 627 ÿ Expenses with the services ÿ 627 ÿ Expenses with the services ÿ banking and related banking and related ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 628 ÿ Other expenses with services ÿ 628 ÿ Other expenses with services ÿ performed ÿ ÿ ÿexecuted by third by third parties ÿ parties ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 63 - EXPENDITURE WITH OTHER TAXES, ÿ 63 - EXPENDITURE WITH OTHER TAXES, ÿ ÿTAXES AND SIMILAR PAYMENTS ÿTAXES AND SIMILAR PAYMENTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 635 ÿ Expenses with other taxes, ÿ 635 ÿ Expenses with other taxes, ÿ ÿ ÿtaxes and similar payments ÿ ÿtaxes and similar payments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6351 ÿ Tax expenses ÿ 6351 ÿ Tax expenses ÿ and local taxes and local taxes ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6352 ÿExpenses regarding taxes ÿ 6352 ÿExpenses regarding various taxesÿ miscellaneous due to entities due to market entities from the capital market ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6353 ÿOther expenses with other ÿ 6353 ÿOther expenses with other ÿ ÿ ÿtaxes, fees and payments ÿ ÿtaxes, fees and payments ÿ ÿ ÿasimilate ÿ ÿasimilate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 64 - PERSONNEL EXPENSES ÿ 64 - PERSONNEL EXPENSES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 641 ÿ Expenses with salaries ÿ 641 ÿ Expenses with salaries ÿ ÿ ÿpersonalului ÿ ÿpersonalului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 642 ÿExpenses with vouchers for ÿ 642 ÿExpenses with meal vouchersÿ meals granted to employees granted to employees ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 643 ÿExpenses ÿOur story with ÿ other benefits ÿ ÿ ÿ ÿof employees ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6431 ÿExpenses ÿOur story ÿ with post benefits ÿ ÿ ÿ ÿangajare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6432 ÿExpenses ÿOur story ÿ with other benefits onÿ ÿ ÿ ÿlong term of the employees ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6433 ÿÿOur Expenses story ÿ with benefits ÿ ÿ ÿ ÿfor the ÿ termination of the contract ÿ ÿ ÿ ÿ of work ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 644 ÿ Expenses with remuneration in ÿ 644 ÿ Expenses with remuneration in ÿ capital instruments equity instruments ÿ ÿproprii ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 645 ÿ Insurance expenses ÿ 645 ÿ Insurance expenses ÿ ÿÿÿ and social protection and social protection ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6451 ÿEntity contribution to ÿ 6451 ÿExpenses regarding the contribution ÿ ÿ ÿsocial insurance ÿ ÿunit to social insuranceÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6452 ÿ Entity contribution for ÿ 6452 ÿ Contribution expenses ÿ the unemployment benefit of the unit for the aid of ÿ ÿ ÿ ÿÿomaj ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6453 ÿEntity contribution for ÿ 6453 ÿExpenses regarding the contribution ÿ employer's social insurance for ÿ ÿhealth ÿ ÿsocial health insuranceÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6455 ÿExpenses ÿOur story ÿ regarding the contribution ÿ ÿ ÿ ÿunit toÿ insurances of ÿ ÿ ÿ ÿviaÿÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6456 ÿExpenses ÿOur story ÿ regarding the contribution ÿ ÿ ÿ ÿunit toÿ the pension fundsÿ ÿ ÿ ÿfacultative ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6457 ÿExpenses ÿOur story ÿ regarding the contribution ÿ ÿ ÿ ÿunit atÿ the premiums of ÿ ÿ ÿ ÿvoluntary health insuranceÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6458 ÿOther expenses regarding ÿ 6458 ÿOther expenses regarding ÿ insurance and protection insurance and protection ÿ ÿsocialÿ ÿ ÿsocialÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 65 - OTHER OPERATING EXPENSES ÿ 65 - OTHER OPERATING EXPENSES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 652 ÿExpenses ÿOur storywithÿ the protection ÿ the environment ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 653 ÿExpenses ÿOur story ÿrelated ÿ to assets ÿ fixed assetsÿ (or the groups ÿ ÿ ÿdestined for disposal) held in ÿ ÿ ÿ ÿsale view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6531 ÿValuation ÿOur story ÿlosses ÿ ÿ ÿ ÿassets ÿ held in view of ÿ ÿ ÿ ÿvânzÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6532 ÿExpenses ÿOur story with ÿ the transfer of assetsÿ ÿ ÿ ÿheld for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 654 ÿLoss from receivables and ÿ 654 ÿLoss from receivables and ÿ ÿ ÿvarious debtors ÿ ÿvarious debtors ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 655 ÿExpenses ÿOur story from ÿ the revaluation ÿ ÿ ÿ ÿintangible ÿ assets and ÿ ÿ ÿ ÿcorporale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6551 ÿExpenses ÿOur story from ÿ the revaluation ÿ ÿ ÿ ÿ intangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6552 ÿExpenses ÿOur story from ÿ the revaluation ÿ ÿ ÿ ÿtangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 656 ÿExpenses ÿOur storyregarding ÿ investmentsÿ ÿ ÿ ÿimobiliare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6561 ÿÿOur Losses storyfrom ÿ the assessment at ÿ ÿ ÿ ÿfair value ÿ of investments ÿ ÿ ÿ ÿimobiliare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿOur storywith ÿ ÿ 6562 ÿExpenses ÿ the assignment ÿ ÿ ÿ ÿreal estate investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 657 ÿExpenses ÿOur storyregarding ÿ assets ÿ ÿ ÿ ÿbiological and agricultural productsÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ ÿ 6571 ÿLoss fromÿ the assessment at ÿ ÿOur story ÿ ÿ ÿthe fair ÿ value of the assets ÿ ÿ ÿ ÿbiologice ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6572 ÿLoss fromÿ the assessment at ÿ ÿOur story ÿ ÿ ÿthe fair ÿ value of the products ÿ ÿ ÿ ÿagricole ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6573 ÿExpenses ÿOur story with ÿ the transfer of assetsÿ ÿ ÿ ÿbiologice ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 658 ÿOther operating expenses ÿ 658 ÿOther operating expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6581 ÿ Compensation, fines and ÿ 6581 ÿ Expenses with compensation, ÿ ÿ ÿpenalties ÿ ÿfines and penalties ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6582 ÿ Donations and subsidies granted ÿ 6582 ÿ Expenses with donations ÿ ÿ ÿ ÿacordate ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6583 ÿExpenses regarding assets ÿ 6583 ÿExpenses regarding ÿ ÿÿÿ transfers and other capital operations tangible and intangible fixed assets ÿÿÿ transferred and other capital operations ÿÿÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6585 ÿExpenses regarding actions ÿ 6585 ÿExpenses regarding actions ÿ ÿ ÿcedate ÿ ÿcedate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6586 ÿExpenses ÿOur story ÿ ÿ ÿfrom the assessment at ÿ ÿ ÿ ÿfair value ÿ of debts ÿ ÿ ÿ ÿsettled within a ÿ ÿ ÿ ÿpayment transactions based on ÿ ÿ ÿ ÿshares with cash settlementÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 671 ÿExpenses regarding ÿ 6587 ÿExpenses regarding calamitiesÿ calamities and other and other events ÿ ÿextraordinary events ÿ ÿextraordinary ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6588 ÿOther operating expenses ÿ 6588 ÿOther operating expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 66 - FINANCIAL EXPENSES ÿ 66 - FINANCIAL EXPENSES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 661 ÿExpenses ÿOur story regarding ÿ operationsÿ ÿ ÿ ÿwith titles ÿ and other instruments ÿ ÿ ÿ ÿfinanciare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6611 ÿLoss related ÿOur story ÿ to assets and ÿ ÿ ÿ ÿfinancial ÿ debts held ÿ ÿ ÿ ÿin order to transact ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6612 ÿLosses ÿOur storyrelated ÿÿ to assets and ÿ ÿ ÿ ÿdesignated ÿ financial debtsÿ ÿ ÿ ÿas being evaluated at the ÿ value ÿ ÿ ÿjust through profit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6613 ÿLosses ÿOur story from ÿ the transfer of assetsÿ ÿ ÿ ÿfinancing ÿ available in ÿ ÿ ÿ ÿsale view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6618 ÿOther ÿOur story expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 663 ÿLoss from receivables related toÿ 663 ÿLoss from receivables related to ÿ ÿ ÿparticipaÿii ÿ ÿparticipaÿii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 664 ÿExpenses regarding ÿ 664 ÿExpenses regarding investmentsÿ ÿ ÿceded financial investments ÿ ÿceded financial ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6641 ÿExpenses regarding ÿ 6641 ÿExpenses regarding ÿ ÿ ÿfinancial fixed assets ÿ ÿceded financial fixed assetsÿ Machine Translated by Google ÿÿÿ ÿcedate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6642 ÿLoss from investments on ÿ 6642 ÿLoss from investments on ÿ ÿÿÿ short term leases short term leases ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6643 ÿRelated losses ÿ 6643 ÿRelated losses ÿ financial instruments, derivative instruments ÿ ÿderivate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ66431 ÿLoss regarding ÿOur story ÿÿ operations ÿ ÿ ÿ ÿwith derivative ÿ instruments ÿ ÿ ÿ ÿheld in view ÿ ÿ ÿ ÿtranzacÿionÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ66432 ÿAccounting ÿOur story ÿ lossesÿ ÿ ÿ ÿcovering ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ66433 ÿInterest ÿOur story ÿexpenses ÿÿ ÿ ÿ ÿ ÿrelated ÿ to the instruments ÿ ÿ ÿ ÿderivatives designated as ÿ ÿ ÿ ÿhedging instruments of ÿ ÿ ÿ ÿinterest rate risk ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 665 ÿExpenses from differences of ÿ 665 ÿExpenses from differences of ÿ ÿ ÿexchange rate ÿ ÿexchange rate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6651 ÿUnfavorable ÿOur story ÿ course differences ÿ ÿ ÿ ÿcurrency ÿ related to the elements ÿ currencies expressed in foreign currency ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6652 ÿUnfavorable ÿCont us ÿ ÿ ÿ ÿ differences of ÿ ÿ ÿ ÿexchange ÿ rate results from ÿ ÿ ÿ ÿevaluation of monetary elements ÿ ÿ ÿ ÿthat are part of the investment ÿ ÿ ÿ ÿnet in an operation from ÿ ÿ ÿ ÿstrÿinÿtate ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 666 ÿ Interest expenses ÿ 666 ÿ Interest expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 667 ÿExpenses regarding discounts ÿ 667 ÿExpenses regarding discounts ÿ ÿÿÿ ÿacordate ÿacordate ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 668 ÿOther financial expenses ÿ 668 ÿOther financial expenses ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6682 ÿExpenses ÿOur story ÿwith payment postponement ÿ ÿ ÿ ÿover the ÿ normal terms of ÿ ÿ ÿ ÿcreditare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6681 ÿ Minus values from adjustments ÿ 6688 ÿ Other financial expenses ÿ ÿ ÿrelated to the instruments ÿ ÿ ÿ ÿ ÿfinanciare ÿ ÿ ÿ ÿ 6688 ÿOther financial expenses ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 68 - DEPRECIATION EXPENSES, ÿ 68 - DEPRECIATION EXPENSES, ÿ ÿPROVISIONS AND ADJUSTMENTS FOR ÿPROVISIONS AND ADJUSTMENTS FOR ÿ ÿIMPAIRMENT OR LOSSES OF VALUE ÿIMPAIRMENT OR LOSSES OF VALUE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 681 ÿOperating expenses ÿ 681 ÿOperating expenses ÿ ÿ ÿregarding depreciations, ÿ ÿregarding depreciations, ÿ ÿ ÿprovisions and adjustments ÿ ÿprovisions and adjustments ÿ ÿ ÿfor depreciation ÿ ÿfor depreciation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6811 ÿOperating expenses ÿ 6811 ÿOperating expenses ÿ ÿ ÿregarding depreciation ÿ ÿregarding depreciation ÿ ÿ ÿimobilizÿrilor ÿ ÿimobilizÿrilor, a investiÿiilorÿ ÿ ÿ ÿ ÿreal estate and assets ÿ ÿ ÿ ÿ ÿbiological evaluated at cost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 6812 ÿOperating expenses ÿ 6812 ÿOperating expenses ÿ ÿ ÿregarding provisions ÿ ÿregarding provisions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68121 ÿExpenses ÿOur story ÿwith provisions ÿ ÿ ÿ ÿfor employee benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68122 ÿExpenses ÿOur story ÿ ÿ ÿ with provisions ÿ ÿ ÿ ÿfor benefits ÿ of ÿ ÿ ÿ ÿemployees in the form ÿ ÿ ÿ ÿcompensated absences on timeÿ ÿ ÿ ÿscurt ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68123 ÿExpenses ÿOur story ÿ with provisions ÿ ÿ ÿ ÿfor theÿ participation of employeesÿ ÿ ÿ ÿto profit and premiums to be paid ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68124 ÿExpenses ÿOur story ÿ with provisions ÿ ÿ ÿ ÿfor pensions ÿ and other obligationsÿ ÿ ÿ ÿsimilare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68125 ÿExpenses ÿOur story ÿ with provisions ÿ ÿ ÿ ÿfor other ÿ benefits ÿ ÿ ÿ ÿpostangajare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68126 ÿExpenses ÿOur story ÿ ÿ with provisions ÿ ÿ ÿ ÿfor benefits ÿ of ÿ ÿ ÿ ÿemployees upon termination ÿ of the employment contract ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68127 ÿExpenses ÿOur story ÿwith provisions ÿ ÿ ÿ ÿfor litigation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68128 ÿExpenses ÿOur story ÿwith provisions ÿ ÿ ÿ ÿfor restructuring ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ68129 ÿExpenses ÿOur story with other provisions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6813 ÿOperating expenses ÿ 6813 ÿOperating expenses ÿ ÿ ÿregarding adjustments for ÿ ÿregarding adjustments for ÿ ÿ ÿ depreciation of fixed assets ÿ ÿ depreciation of fixed assets, a ÿ ÿ ÿ ÿ ÿreal estate investments and ÿ ÿ ÿ ÿbiological assets evaluated atÿ ÿ ÿ ÿ ÿcost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6814 ÿOperating expenses ÿ 6814 ÿOperating expenses ÿ ÿ ÿregarding adjustments for ÿ ÿregarding adjustments for ÿ depreciation of assets depreciation of current assets ÿ ÿcirculante ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6816 ÿOperating ÿOur story ÿ ÿ ÿexpenses ÿ ÿ ÿ ÿregarding ÿ adjustments for ÿ ÿ ÿ ÿ depreciation of fixed assets ÿ ÿ ÿ ÿintangible with lifetime ÿ ÿ ÿ ÿindeterminate useful ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6817 ÿOperating ÿOur story ÿexpenses ÿ ÿ ÿ ÿregarding ÿ adjustments for ÿ ÿ ÿ ÿ depreciation of the commercial fund ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 686 ÿFinancial expenses regarding ÿ 686 ÿFinancial expenses regarding ÿ amortization, provisions and amortization, provisions and ÿ ÿadjustments for loss ofÿ ÿadjustments for loss of ÿ ÿ ÿvaloare ÿ ÿvaloare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 6861 ÿExpenses ÿOur story regarding ÿ updatingÿ ÿ ÿ ÿprovizioanelor ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6863 ÿFinancial expenses regarding ÿ 6863 ÿFinancial expenses regarding ÿ Machine Translated by Google ÿ ÿadjustments for loss ofÿ ÿadjustments for loss of ÿ ÿ ÿvalue of fixed assets ÿ ÿvalue of fixed assets ÿ ÿ ÿfinanciare ÿ ÿfinanciare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6864 ÿFinancial expenses regarding ÿ 6864 ÿFinancial expenses regarding ÿ ÿ ÿadjustments for loss ÿ ÿadjustments for loss of ÿ ÿ ÿvalue of assets ÿ ÿvalue of current assets ÿ ÿ ÿcirculante ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 6868 ÿFinancial expenses regarding ÿ 6868 ÿFinancial expenses regarding ÿ ÿ ÿpremium amortization of ÿ ÿpremium amortization of ÿ ÿ ÿrepayment of obligations ÿ ÿrepayment of obligations and ÿ ÿ ÿ ÿ ÿ of other debts ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 69 - PROFIT TAX EXPENDITURE AND OTHER TAXES ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 691 ÿ Expenses with tax on ÿ 691 ÿ Expenses with tax on ÿ ÿ ÿprofit ÿ ÿcurrent profit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 692 ÿ ÿOur Expenses story with ÿ tax on ÿ ÿ ÿ ÿdeferred profit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 698 ÿ Expenses with tax on ÿ 698 ÿ Expenses with tax on ÿ ÿ ÿincome and with other taxes thatÿ ÿincome and with other taxes that ÿ ÿ ÿdo not appear in the above elements ÿ ÿdo not appear in the above ÿ ÿ ÿ ÿ ÿsus ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 7 - INCOME ACCOUNTS ÿ CLASS 7 - INCOME ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 70 - TURNOVER ÿ 70 - NET TURNOVER ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 704 ÿ Income from services provided ÿ 704 ÿ Income from services provided ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7041 ÿIncome from commissions ÿ 7041 ÿIncome from commissions ÿ ÿ ÿrelated to transactions with ÿ ÿrelated to transactions with ÿ securities on the market securities on the market ÿ ÿreglementatÿ ÿ ÿreglementatÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7042 ÿCommission income ÿ 7042 ÿCommission income ÿ ÿ ÿrelated to transactions with ÿ ÿrelated to transactions with ÿ ÿ ÿ securities within ÿ ÿ securities within ÿ ÿ ÿsistemelor alternative ÿ ÿsistemelor alternative ÿ ÿ ÿtranzacÿionare ÿ ÿtranzacÿionare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7043 ÿIncome from commissions ÿ 7043 ÿIncome from commissions ÿ ÿ ÿrelated to transactions with ÿ ÿrelated to transactions with ÿ ÿ ÿfinancial instruments ÿ ÿderivative financial instrumentsÿ ÿ ÿderivate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7044 ÿIncome from commissions ÿ 7044 ÿIncome from commissions ÿ ÿ ÿrelated to the services of ÿ ÿrelated to the services of ÿ ÿ ÿservices of the Depository ÿ ÿservices of the depository ÿ ÿ ÿcentral (entities of ÿ ÿcentral (settlement entities,ÿ ÿ ÿsettlement, compensation, ÿ ÿcompensation, storage and ÿ ÿ ÿstorage and register) ÿ ÿregister) ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7045 ÿIncome from related activitiesÿ 7045 ÿIncome from related activities ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7046 ÿ Other income from commissions, ÿ 7046 ÿ Other income from commissions, ÿ ÿ ÿtaxes regulated on the market of ÿ ÿtaxes regulated on the ÿ market ÿ ÿcapital ÿ ÿcapital ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7047 ÿIncome from commissions ÿ 7047 ÿIncome from commissions ÿ ÿ ÿspecific to the bodies of ÿ ÿrelated to sales ÿ ÿcollective investment in values ÿ ÿredemptions of units of ÿ movables that are not assets ÿ ÿconstituted by act ÿ ÿ ÿ ÿ ÿconstitutiv ÿ ÿ ÿ Machine Translated by Google ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7048 ÿIncome from commissions of ÿ 7048 ÿIncome from commissions of ÿ ÿ ÿadministration of bodies ofÿ ÿadministration of bodies of ÿ ÿ ÿcollective investment in values ÿ ÿcollective investment in values ÿ ÿ ÿfurniture that is not ÿ ÿfurniture that is not ÿ ÿ ÿconstituted by act ÿ ÿconstituted by act ÿ ÿ ÿconstitutiv ÿ ÿconstitutiv ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7049 ÿOther income from services ÿ 7049 ÿOther income from services ÿ ÿ ÿvarious rendered ÿ ÿvarious rendered ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 705 ÿ Income from studies and ÿ 705 ÿ Income from studies and ÿ ÿ ÿcercetÿri ÿ ÿcercetÿri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 706 ÿIncome from royalties, ÿ 706 ÿIncome from royalties, locationsÿ management and rental locations management and rental ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 708 ÿIncome from activities ÿ 708 ÿIncome from various activitiesÿ ÿ ÿdiverse ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 71 - VARIATION IN INVENTORIES ÿ 71 - INCOME RELATED TO COST ÿ ÿ ÿPRODUCTION IN PROGRESS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 711 ÿ Variation in stocks ÿ 711 ÿ Cost-related income ÿ ÿ ÿ ÿ ÿ product stocks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 72 - INCOME FROM THE PRODUCTION OF ÿ 72 INCOME FROM THE PRODUCTION OF ÿ ÿFIXED ASSETS ÿFIXED ASSETS AND REAL ESTATE INVESTMENTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 721 ÿRevenues from the production of ÿ 721 ÿRevenues from the production of ÿ intangible assets intangible assets ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 722 ÿRevenues from the production of ÿ 722 ÿRevenues from the production of ÿ ÿ ÿtangible assets ÿ ÿtangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 725 ÿRevenues ÿOur storyfrom ÿ the production of ÿ ÿ ÿ ÿreal estate investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 74 - INCOME FROM SUBSIDIES FROM ÿ 74 - INCOME FROM SUBSIDIES FROM ÿ ÿEXPLOATARE ÿEXPLOATARE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 741 ÿ Income from subsidies of ÿ 741 ÿ Income from subsidies of ÿ ÿ ÿexploatare ÿ ÿexploatare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7411 ÿIncome from subsidies of ÿ 7411 ÿIncome from subsidies of ÿ ÿ ÿ exploitation related to the number of ÿ ÿ exploitation related to the number ÿ ÿ ÿafaceri ÿ ÿafaceri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7412 ÿIncome from subsidies of ÿ 7412 ÿIncome from subsidies of ÿ ÿ ÿexploitation for materials ÿ ÿexploitation for materials ÿ ÿ ÿconsumabile ÿ ÿconsumabile ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7413 ÿIncome from subsidies of ÿ 7413 ÿIncome from subsidies of ÿ ÿ ÿexploitation for others ÿ ÿexploitation for others ÿ ÿ ÿcheltuieli external ÿ ÿcheltuieli external ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7414 ÿIncome from subsidies of ÿ 7414 ÿIncome from subsidies of ÿ exploitation for payment exploitation for payment ÿ ÿpersonalului ÿ ÿpersonalului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7415 ÿIncome from subsidies of ÿ 7415 ÿIncome from subsidies of ÿ ÿ ÿexploitation for insurance andÿ ÿexploitation for insurance and ÿ ÿ ÿsocial protection ÿ ÿsocial protection ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7416 ÿIncome from subsidies of ÿ 7416 ÿIncome from subsidies of ÿ ÿ ÿexploitation for others ÿ ÿexploitation for others ÿ ÿ ÿexpenses of exploitation ÿ ÿexpenses of exploitation ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 771 ÿ Revenues from subsidies for ÿ 7417 ÿ Revenues from subsidies for ÿ extraordinary events and exploitation in case of calamities ÿ ÿother similar ÿ ÿand other similar events ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7418 ÿIncome from subsidies of ÿ 7418 ÿIncome from subsidies of ÿ ÿ ÿ exploitation for interest ÿ ÿ exploitation for interest ÿ ÿ ÿdatoratÿ ÿ ÿdatoratÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7417 ÿIncome from subsidies of ÿ 7419 ÿIncome from subsidies of ÿ exploitation related to others exploitation related to others ÿ ÿvenituri ÿ ÿvenituri ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 75 - OTHER OPERATING INCOME ÿ 75 - OTHER OPERATING INCOME ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 753 ÿIncome from ÿOur story ÿ ÿ assets ÿ fixed assets ÿ (or the groups ÿ ÿ ÿdestined for disposal) held in ÿ ÿ ÿ ÿsale view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7531 ÿGains from ÿOur story ÿ evaluation ÿ ÿ ÿ ÿassetsÿ held in view of ÿ ÿ ÿ ÿvânzÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7532 ÿIncome ÿOur story fromÿ the sale of assets ÿ ÿ ÿ ÿheld for sale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 754 ÿIncome from receivables ÿ 754 ÿIncome from reactivated receivablesÿ ÿ ÿreactivated and various debtorsÿ ÿ and various debtors ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 755 ÿRevenues ÿOur story from ÿ revaluation ÿ ÿ ÿ ÿintangible ÿ assets and ÿ ÿ ÿ ÿcorporale ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7551 ÿRevenues ÿOur story from ÿ revaluation ÿ ÿ ÿ ÿ intangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7552 ÿRevenues ÿOur story from ÿ revaluation ÿ ÿ ÿ ÿtangible assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 756 ÿIncome ÿOur story fromÿinvestments ÿ ÿ ÿ ÿimobiliare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7561 ÿGains from ÿOur story ÿ the assessment at ÿ ÿ ÿ ÿfair value ÿ of investments ÿ ÿ ÿ ÿimobiliare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿOur story ÿ ÿ 7562 ÿProceeds ÿ the assignment ÿ from ÿ ÿ ÿreal estate investments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 757 ÿIncome ÿOur story fromÿbiological assets ÿ ÿÿÿ and agricultural products ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7571 ÿGains from ÿOur story ÿ the assessment at ÿ ÿ ÿ ÿthe fair ÿ value of the assets ÿ ÿ ÿ ÿbiologice ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7572 ÿGains from ÿOur story ÿ the assessment at ÿ ÿ ÿ ÿthe fair ÿ value of the products ÿ ÿ ÿ ÿagricole ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7573 ÿIncome ÿOur story from ÿ the sale of assets ÿ ÿ ÿ ÿbiologice ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 758 ÿOther operating income ÿ 758 ÿOther operating income ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7581 ÿIncome from compensations, ÿ 7581 ÿIncome from compensations, ÿ ÿ ÿfines and penalties ÿ ÿfines and penalties ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 7582 ÿ Income from donations and ÿ 7582 ÿ Income from donations received ÿ ÿ ÿsubsidies received ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7583 ÿProceeds from the sale ÿ 7583 ÿProceeds from the sale ÿ assets and other intangible assets operations and ÿ ÿcapital ÿ ÿcorporeal and other operations ofÿ ÿ ÿ ÿ ÿcapital ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7584 ÿIncome from subsidies for ÿ 7584 ÿIncome from subsidies for ÿ ÿÿÿ ÿinvestiÿii ÿinvestiÿii ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7585 ÿRevenues ÿOur story ÿ ÿ ÿfrom the assessment at ÿ ÿ ÿ ÿfair value ÿ of debts ÿ ÿ ÿ ÿsettled within a ÿ ÿ ÿ ÿpayment transactions based on ÿ ÿ ÿ ÿshares with cash settlementÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7587 ÿEarnings ÿOur storyfrom ÿ purchases in ÿ ÿ ÿ ÿadvantageous conditions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7588 ÿOther operating income ÿ 7588 ÿOther operating income ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 76 - FINANCIAL INCOME ÿ 76 - FINANCIAL INCOME ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 761 ÿ Income from fixed assets ÿ 761 ÿ Income from fixed assets ÿ finance and investments short-term financing ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7611 ÿIncome from shares held ÿ 7611 ÿIncome from shares held ÿ ÿ ÿto affiliated entities ÿ ÿ ÿthe subsidiary ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7612 ÿIncome from shares held ÿ 7612 ÿIncome from shares held ÿ ÿ ÿto external entities ÿ ÿto associated entities and ÿ of the group of jointly controlled entities ÿ 7613 ÿIncome from interests of ÿ ÿ ÿ ÿ ÿparticipare ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 762 ÿIncome from investments ÿ 7615 ÿIncome from investments ÿ short-term financing short-term financing ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7616 ÿIncome from other instruments ÿ 7616 ÿIncome from other instruments ÿ ÿÿÿ ÿfinanciare ÿfinanciare ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7617 ÿIncome from other fixed assets ÿ 7617 ÿIncome from other fixed assets ÿ ÿÿÿ ÿfinanciare ÿfinanciare ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 762 ÿRevenues ÿOur story from ÿ operations with ÿ ÿ ÿ ÿtitles and ÿ other instruments ÿ ÿ ÿ ÿfinanciare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7621 ÿEarnings ÿOur story related ÿ to assets andÿ ÿ ÿ ÿfinancial ÿ debts held ÿ ÿ ÿ ÿin order to transact ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7622 ÿEarnings ÿOur story ÿrelated ÿ to assets andÿ ÿ ÿ ÿdesignated ÿ financial debtsÿ ÿ ÿ ÿas being evaluated at the ÿ value ÿ ÿ ÿjust through profit or loss ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7623 ÿIncome ÿOur storyrelated ÿ to assets ÿ ÿ ÿ ÿfinancing ÿ available in ÿ ÿ ÿ ÿsale view ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7628 ÿOther ÿOur story income ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 763 ÿRevenues ÿOur storyfromÿ operations with ÿ ÿ ÿ ÿderivative instruments ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 7643 ÿRelated earnings ÿ 7631 ÿOperations related earnings ÿ financial instruments with derivative instruments derivatives held in view ÿ ÿ ÿ ÿtranzacÿionÿrii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7632 ÿEarnings ÿOur storyregarding ÿ ÿ ÿ ÿ ÿ cover accounting ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7633 ÿReceived ÿOur story ÿ ÿinterest ÿ income ÿ ÿ ÿ ÿderivative ÿ instruments ÿ ÿ ÿ ÿdesignated as instruments of ÿ ÿ ÿ ÿ coverage of the rate risk of ÿ ÿ ÿ ÿdobânzii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 764 ÿ Income from investments ÿ 764 ÿ Income from investments ÿ ÿ ÿceded financials ÿ ÿceded financials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7641 ÿIncome from fixed assets ÿ 7641 ÿIncome from fixed assets ÿ ÿ ÿceded financials ÿ ÿceded financials ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7642 ÿEarnings from investments on ÿ 7642 ÿEarnings from investments on ÿ ÿ ÿshort-term ceded ÿ ÿshort-term ceded ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7643 ÿIncome from ÿOur story ÿ the sale of subsidiariesÿ ÿ ÿ ÿacquired ÿ exclusively with the intention ÿ ÿ ÿ ÿ to be resold ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 765 ÿRevenues from exchange rate differencesÿ 765 ÿRevenues from exchange rate differences ÿ ÿÿÿ ÿvalutar ÿvalutar ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 766 ÿIncome from interests ÿ 766 ÿIncome from interests ÿ ÿ 763 ÿ Income from receivables ÿ ÿ ÿ ÿ ÿimobilizate ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 767 ÿ Income from discounts obtained ÿ 767 ÿ Income from discounts obtained ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 768 ÿOther financial income ÿ 768 ÿOther financial income ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7682 ÿIncome from ÿOur story ÿ the postponement of collectionÿ ÿ ÿ ÿover the ÿ normal terms of ÿ ÿ ÿ ÿcreditare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7681 ÿ Plus values from adjustments ÿ 7688 ÿ Other financial income ÿ ÿ ÿrelated to the instruments ÿ ÿ ÿ ÿ ÿfinanciare ÿ ÿ ÿ ÿ 7688 ÿOther financial income ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 78 - INCOME FROM PROVISIONS AND ÿ 78 INCOME FROM PROVISIONS AND ÿ ÿADJUSTMENTS FOR INFLATION ÿADJUSTMENTS FOR DEPRECIATION OR ÿ ÿ ÿLOSS OF VALUE ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 781 ÿIncome from provisions and ÿ 781 ÿIncome from provisions and ÿ ÿ ÿadjustments for impairment ÿ ÿadjustments for impairment ÿ ÿ ÿregarding the activity of ÿ ÿregarding the activity of ÿ ÿ ÿexploatare ÿ ÿexploatare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7812 ÿIncome from provisions ÿ 7812 ÿIncome from provisions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78121 ÿIncome ÿOur story fromÿ provisions forÿ ÿ ÿ ÿemployee benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78122 ÿIncome ÿOur story from ÿ ÿ provisions forÿ ÿ ÿ ÿbenefits ÿ of employees under ÿ ÿ ÿ ÿform of compensated absences on ÿ ÿ ÿ ÿshort term ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78123 ÿIncome ÿOur story fromÿ provisions forÿ ÿ ÿ ÿparticipation of employees in ÿ Machine Translated by Google ÿ ÿ ÿprofit and premiums to be paid ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78124 ÿIncome from ÿOur story ÿ provisions forÿ ÿ ÿ ÿpensions ÿ and other obligations ÿ ÿ ÿ ÿsimilare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78125 ÿIncome ÿOur storyfrom ÿ provisions forÿ ÿ ÿ ÿ other post-employment benefits ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78126 ÿIncome ÿOur storyfrom ÿ ÿ provisions forÿ ÿ ÿ ÿemployee ÿ benefits at ÿ ÿ ÿ ÿtermination of the contract of ÿ ÿ ÿ ÿmuncÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78127 ÿIncome ÿOur story from ÿ provisions forÿ ÿ ÿ ÿlitigii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78128 ÿIncome ÿOur story from ÿ provisions forÿ ÿ ÿ ÿrestructurare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ78129 ÿIncome ÿOur story from other provisions ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7813 ÿIncome from adjustments for ÿ 7813 ÿIncome from adjustments for ÿ ÿ ÿ depreciation of fixed assets ÿ ÿ depreciation of fixed assets, a ÿ ÿ ÿ ÿ ÿreal estate investments and ÿ ÿ ÿ ÿbiological assets evaluated atÿ ÿ ÿ ÿ ÿcost ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7814 ÿIncome from adjustments for ÿ 7814 ÿIncome from adjustments for ÿ depreciation of assets depreciation of current assets ÿ ÿcirculante ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 7816 ÿIncome ÿOur storyfrom ÿ ÿ adjustments for ÿ ÿ ÿ ÿ depreciation ÿ of fixed assets ÿ ÿ ÿ ÿintangible with lifetime ÿ ÿ ÿ ÿindeterminate useful ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 786 ÿFinancial income from ÿ 786 ÿFinancial income from ÿ ÿ ÿadjustments for loss of ÿ ÿadjustments for loss of ÿ ÿ ÿvaloare ÿ ÿvaloare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7863 ÿIncome from adjustments for ÿ 7863 ÿFinancial income from ÿ ÿ ÿloss of value of ÿ ÿadjustments for loss of ÿ of financial fixed assets value of fixed assets ÿ ÿ ÿ ÿfinanciare ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 7864 ÿIncome from adjustments for ÿ 7864 ÿFinancial income from ÿ ÿ ÿdepreciation of assets ÿ ÿadjustments for the loss of ÿ ÿ ÿcirculating ÿ ÿvalue of current assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 79 INCOME FROM DEFERRED PROFIT TAX ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 792 ÿRevenues ÿOur storyfrom ÿ the tax on ÿ ÿ ÿ ÿdeferred profit ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ CLASS 8 - SPECIAL ACCOUNTS ÿ CLASS 8 - SPECIAL ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 80 - OFF-BALANCE SHEET ACCOUNTS ÿ 80 - OFF-BALANCE SHEET ACCOUNTS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 801 ÿ Commitments granted ÿ 801 ÿ Commitments granted ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8011 ÿ Bills of exchange and guarantees granted ÿ 8011 ÿ Bills of exchange and guarantees granted ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ80111 ÿRefund guarantees of ÿ80111 ÿRefund guarantees of ÿ ÿ ÿcredits granted by banks ÿ ÿcredits granted by banks ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ80112 ÿPledge of the stock book ÿ80112 ÿPledge of the stock book ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ Machine Translated by Google ÿ 8018 ÿOther commitments granted ÿ 8018 ÿOther commitments granted ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 802 ÿ Commitments received ÿ 802 ÿ Commitments received ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8021 ÿ Drafts and guarantees received ÿ 8021 ÿ Drafts and guarantees received ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ80211 ÿGuarantees received from customersÿ80211 ÿGuarantees received from customers ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ80212 ÿPledge of the stock book ÿ80212 ÿPledge of the stock book ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8028 ÿOther commitments received ÿ 8028 ÿOther commitments received ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 803 ÿOther accounts outside ÿ 803 ÿOther accounts outside ÿ ÿ ÿbilanÿului ÿ ÿbilanÿului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8031 ÿTangible fixed assets taken withÿ 8031 ÿTangible fixed assets taken with ÿ ÿÿÿ ÿchirie ÿchirie ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8032 ÿMaterial values received to ÿ 8032 ÿMaterial values received to ÿ ÿ ÿprocessing or repair ÿ ÿprocessing or repair ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8033 ÿMaterial values received in ÿ 8033 ÿMaterial values received in ÿ custody or custody custody or custody ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8034 ÿDebtors removed from assets, ÿ 8034 ÿDebtors removed from assets, ÿ ÿ ÿfollow ÿ ÿfollow ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8035 ÿ Debtors from fines and ÿ 8035 ÿ Debtors from fines and ÿ ÿ ÿalleged penalties ÿ ÿalleged penalties ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8036 ÿ Royalties, premises of ÿ 8036 ÿ Royalties, management premises,ÿ management, rents and other rents and other debts assimilated debts assimilated ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8037 ÿ Expected effects not reached at ÿ 8037 ÿ Expected effects not reached at ÿ ÿ ÿscadenÿÿ ÿ ÿscadenÿÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8038 ÿOther values outside ÿ 8038 ÿOther values outside the balance sheetÿ ÿ ÿbilanÿului ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8039 ÿ Stocks of the nature of objects ÿ 8039 ÿ Stocks of the nature of other ÿ inventory of materials in use ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 805 ÿ Interest related to contracts ÿ 805 ÿ Interest related to contracts ÿ leasing and other contracts leasing and other contracts ÿ ÿassimilated not reached at ÿ ÿassimilated not reached maturity ÿ ÿ ÿscadenÿÿ ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8051 ÿ Interest payable ÿ 8051 ÿ Interest payable ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8052 ÿ Interest receivable*23) ÿ 8052 ÿ Interest receivable ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 807 ÿContingent ÿOur story assets ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ ÿ 808 ÿ ÿOur Contingent story Datorii ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 82 - OFF-BALANCE SHEET ACCOUNTS ÿ 82 - OFF-BALANCE SHEET ACCOUNTS ÿ ÿCONCERNING TRANSACTION OPERATIONS ÿCONCERNING TRANSACTION OPERATIONS ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 821 ÿOperations regarding ÿ 821 ÿOperations regarding transactionsÿ foreign exchange transactions ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8211 ÿTemporary deposits - in foreign currencyÿ 8211 ÿTemporary deposits - in foreign currency ÿ ÿ ÿreceived in custody from ÿ ÿreceived in custody from ÿ ÿ ÿnon-resident clients ÿ ÿnon-resident clients ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8212 ÿInterest received on deposits ÿ 8212 ÿInterest received on deposits ÿ ÿ ÿtemporary ÿtemporary - in foreign - in currency foreign currency receivedreceived ÿ ÿ Machine Translated by Google ÿ ÿin custody from customers ÿ ÿin custody from customers ÿ ÿ ÿnerezidenÿi ÿ ÿnerezidenÿi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 822 ÿOperations regarding ÿ 822 ÿOperations regarding transactionsÿ transactions in lei in lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8221 ÿTemporary deposits - in lei ÿ 8221 ÿTemporary deposits - in lei ÿ ÿ ÿreceived in custody from ÿ ÿreceived in custody from ÿ ÿ ÿnon-resident clients ÿ ÿnon-resident clients ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8222 ÿInterest received on deposits ÿ 8222 ÿInterest received on deposits ÿ temporary - in lei received in ÿ ÿtemporary - in lei received in ÿ ÿ ÿcustody from clients ÿ ÿcustody from clients ÿ ÿ ÿnerezidenÿi ÿ ÿnerezidenÿi ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 823 ÿ Bills of customers sold ÿ 823 ÿ Bills of customers sold ÿ and uncollected - in lei and unpaid - in lei ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 824 ÿ Lei of customers sold and ÿ 824 ÿ Lei of customers sold and ÿ ÿ ÿuncollected - in foreign currency ÿ ÿuncollected - in foreign currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 825 ÿ Capital in foreign currency ÿ 825 ÿ Capital in foreign currency ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 84 - RECORD ACCOUNTS REGARDING ÿ 84 - RECORD ACCOUNTS REGARDING ÿ ÿCURRENCY TRANSACTIONS FOR ÿCURRENCY TRANSACTIONS FOR CUSTOMERSÿ ÿCLIENTS WHO HAVE A BANK CUSTODIAN ÿWHO HAVE A BANK CUSTODIAN ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 841 ÿ Creditor customers outside ÿ 841 ÿ Creditor customers outside ÿ ÿ ÿbilanÿului ÿ ÿbilanÿului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8419 ÿCreditor customers who have ÿ 8419 ÿCreditor customers who have custodiansÿ ÿ ÿcustodian of a bank ÿ ÿa bank ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84191 ÿCreditor customers from ÿ84191 ÿCreditor customers from ÿ transactions that have a custodian. transactions that have a custodian ÿ ÿbancÿ ÿ ÿbancÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 844 ÿ Other taxes, duties and ÿ 844 ÿ Other taxes, duties and ÿ ÿ ÿflows assimilated outside ÿ ÿflows assimilated outside ÿ ÿ ÿbilanÿului ÿ ÿbilanÿului ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8446 ÿOther taxes, duties and ÿ 8446 ÿOther taxes, duties and ÿ ÿ ÿassimilated payments for ÿ ÿassimilated payments for ÿ ÿ ÿclients who have a bank custodian ÿ ÿclients who have a bank custodian ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84462 ÿPersonal profit tax ÿ84462 ÿPersonal profit tax ÿ ÿ ÿnon-resident legal entities from ÿ ÿnon-resident legal entities from ÿ ÿ ÿtransactions regarding clients ceÿ ÿtransactions regarding clients ce ÿ ÿ ÿhave custodians of a bank ÿ ÿhave custodians of a bank ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 846 ÿDebtors, various creditors inÿ 846 ÿDebtors, various creditors in ÿ ÿ ÿoff balance sheet ÿ ÿoff balance sheet ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8461 ÿMiscellaneous debtors with custodiansÿ 8461 ÿMiscellaneous debtors with custodians ÿ ÿÿÿ a bank a bank ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84611 ÿMiscellaneous debtors from ÿ84611 ÿMiscellaneous debtors from transactionsÿ transactions on the regulated market that they have ÿ ÿregulated that have a custodian a ÿ ÿcustodian a bank ÿ ÿ ÿbancÿ ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84612 ÿMiscellaneous debtors from ÿ84612 ÿMiscellaneous debtors from transactionsÿ transactions within systems alternative trading systems ÿ ÿtransactions that have custodians ÿ ÿthat have a bank ÿ custodian ÿ ÿa bank ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8462 ÿMiscellaneous creditors who have ÿ 8462 ÿMiscellaneous creditors who have custodiansÿ Machine Translated by Google ÿ ÿcustodian of a bank ÿ ÿ a bank ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84621 ÿMiscellaneous creditors of ÿ84621 ÿMiscellaneous creditors of ÿ ÿ ÿtransactions on the market ÿ ÿtransactions on the ÿ market ÿ ÿregulated that have custodians a ÿ ÿregulated that have custodians a ÿ ÿ ÿbancÿ ÿ ÿbancÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ84622 ÿMiscellaneous creditors of ÿ84622 ÿMiscellaneous creditors of ÿ ÿ ÿtransactions within ÿ ÿtransactions within systemsÿ alternative trading systems ÿ ÿtransactions that have custodians ÿ ÿthat have a bank ÿ custodian ÿ ÿa bank ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 85 - OTHER ELEMENTS OF RECORD AND ÿ 85 - OTHER ELEMENTS OF RECORD AND ÿ CALCULATION SPECIFIC TO THE CAPITAL MARKET CALCULATION SPECIFIC TO THE CAPITAL MARKET ÿCAPITAL*24) ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 851 ÿ Value of transactions regarding ÿ 851 ÿ Value of transactions regarding ÿ ÿ ÿsales of securities ÿ ÿsales of securities ÿ ÿ ÿon which it is calculated ÿ ÿon which it is calculated ÿ ÿ ÿincome tax or ÿ ÿincome tax or ÿ ÿ ÿprofit retained at source ÿ ÿprofit retained at source ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8511 ÿValue of transactions ÿ 8511 ÿValue of transactions ÿ ÿ ÿ(difference) regarding sales ÿ ÿ(difference) regarding sales ÿ ÿ ÿof securities on ÿ ÿof securities on ÿ ÿ ÿto whom the tax is calculated ÿ the personal income tax on the income of natural persons ÿ ÿfizice ÿ ÿ ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 8512 ÿ Value of transactions ÿ 8512 ÿ Value of transactions ÿ ÿ ÿ(difference) regarding sales ÿ ÿ(difference) regarding sales ÿ ÿ ÿof securities on ÿ ÿof securities on ÿ ÿ ÿwhose tax is calculatedÿ ÿwhose tax is calculated ÿ ÿ ÿfor profit legal entities ÿ ÿfor profit legal entities ÿ ÿ ÿnerezidente ÿ ÿnerezidente ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ GROUP 89 - BALANCE SHEET ÿ GROUP 89 - BALANCE SHEET ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 891 ÿ Opening balance ÿ 891 ÿ Opening balance ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ÿ 892 ÿClosing balance sheet ÿ 892 ÿClosing balance sheet ÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿNotÿ ÿÿÿÿÿÿÿÿÿÿ *19) On 31.12.2015, the balance of account 1065 "Reserves constituted by the value of financial assets acquired free of charge" is transferred to account 1035 "Differences from changes in the fair value of financial assets available for sale". *20) On 31.12.2015, the balance of account 1062 "Reserves constituted by adjustments for losses in value of financial assets" will be transferred either to account 1035 "Differences from changes in the fair value of financial assets available for sale", or to account 1177 "The carried forward result from the transition to the application of IFRS, less IAS 29". *21) On 31.12.2015, the balance of account 1062 "Reserves constituted by adjustments for losses in value of financial assets" will be transferred either to account 1035 "Differences from changes in the fair value of financial assets available for sale", or to account 1177 "The carried forward result from the transition to the application of IFRS, less IAS 29". *22) On 31.12.2015, the unquoted shares highlighted in account 5032 will be reclassified in accordance with IFRS, depending on the policy adopted by the entity. *23) This account is used by entities deleted from the general register and Machine Translated by Google which still have ongoing leasing contracts *24) It will be used according to the provisions included in the applicable legislation in the field. ÿÿÿÿÿÿÿÿÿÿ -----