ANEXE la Circulara nr
ANEXE
la Circulara nr. 6 din 20 februarie 2003
Anexele nr. 1 - 10 la Circulara nr. 6/2003 privind modificarea si completarea
Planului de conturi pentru institutiile de credit si a normelor metodologice de
utilizare a acestuia, aprobate prin Ordinul ministrului de stat, ministrul
finantelor, si al guvernatorului Bancii Nationale a Romaniei nr.
1.418/344/1997, cu modificarile si completarile ulterioare, a modelelor
situatiilor financiar-contabile pentru banci si a normelor metodologice privind
intocmirea si utilizarea acestora, aprobate prin Ordinul ministrului finantelor
si al guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998, cu
modificarile si completarile ulterioare, si a Reglementarilor contabile
armonizate cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu
Standardele Internationale de Contabilitate aplicabile institutiilor de credit,
aprobate prin Ordinul ministrului finantelor publice si al guvernatorului
Bancii Nationale a Romaniei nr. 1.982/5/2001, cu modificarile si completarile
ulterioare, si masuri referitoare la incheierea exercitiilor financiare la
institutiile de credit
ACT EMIS DE: BANCA NATIONALA A ROMANIEI
PUBLICATE IN: MONITORUL OFICIAL NR. 237 bis din 8 aprilie 2003
ANEXA 1
SITUATIA PATRIMONIULUI - mod. 4000 -
___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 3 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DE FINANTARE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente in favoarea altor institutii de | | | | | |
|
| credit | NIB | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite de la alte institutii de | | | | | |
|
| credit | NIM | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente in favoarea clientelei | NIR | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite de la clientela | | | | | |
|
| financiara si institutiile administratiei | | | | | |
|
| publice | N2Y | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DE GARANTIE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Cautiuni, avaluri si alte garantii date altor| | | | | |
|
| institutii de credit | N3B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Cautiuni, avaluri si alte garantii primite de| | | | | |
|
| la alte institutii de credit | N4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii date pentru clientela | N5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii primite de la clientela | N7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE PRIVIND TITLURILE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de primit | N8B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri vandute cu posibilitate de | | | | | |
|
| rascumparare | N8Q | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte titluri de primit | N8Z | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de livrat | N9B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri cumparate cu posibilitate de | | | | | |
|
| rascumparare | N9Q | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte titluri de livrat | N9Z | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI IN DEVIZE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la vedere | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei cumparati si inca neprimiti | P1C | | | | | |
|________________________________________________|_______|___|___|___|___|_____|
| - Devize cumparate si inca neprimite | P1G | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei vanduti si inca nelivrati | P1M | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize vandute si inca nelivrate | P1R | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni privind devizele date si luate cu | | | | | |
|
| imprumut | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize date cu imprumut si inca nelivrate | P2C | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize luate cu imprumut si inca neprimite | P2G | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la termen | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de primit contra devize de livrat | P3C | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra lei de primit | P101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra lei de livrat | P4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de livrat contra devize de primit | P102 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra devize de livrat | P5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra devize de primit | P6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Report/deport calculat anticipat | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de primit | P8B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de platit | P8E | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Dobanzi neajunse la scadenta in devize | | | | | |
|
| acoperite la termen | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de incasat | P9B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de platit | P9E | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de ajustare devize (+/-)*1) | P9T | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
*1) Sumele negative trebuie sa fie precedate de semnul (-)
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE | | | | | |
|
| DERIVATE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni cu instrumente financiare derivate| | | | | |
|
| de dobanda | | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni debitoare | Q1A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni creditoare | Q2A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni cu instrumente financiare derivate| | | | | |
|
| de curs de schimb | | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de primit contra devize de livrat | Q3A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra lei de primit | Q4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra lei de livrat | Q5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de livrat contra devize de primit | Q6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra devize de livrat | Q7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra devize de primit | Q8A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DIVERSE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Redevente, locatii de gestiune, chirii si | | | | | |
|
| alte datorii asimilate | P103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite | P104 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in garantie privind | | | | | |
|
| operatiunile cu instrumente financiare | | | | | |
|
| derivate | P112 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori primite in garantie | P113 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente date | P105 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori date in garantie privind | | | | | |
|
| operatiunile cu instrumente financiare | | | | | | |
| derivate | P114 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori date in garantie | P115 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte angajamente diverse date | P106 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte angajamente diverse primite | P111 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE INDOIELNICE | Q80 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| CONTURI DE EVIDENTA | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Mijloace fixe luate cu chirie | Q101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in pastrare sau custodie | Q102 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante scoase din activ, urmarite in | | | | | |
|
| continuare, din care: | Q103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante scoase din activ, urmarite in | | | | | |
|
| continuare potrivit dispozitiilor legale | Q108 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Credite aferente contractelor de credit | | | | | |
|
| investite cu formula executorie, urmarite| | | | | |
|
| in continuare | Q109 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in pensiune aferente | | | | | |
|
| contractelor de credit investite cu | | | | | |
|
| formula executorie, urmarite in | | | | | |
|
| continuare | Q110 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri primite in pensiune livrata | | | | | |
|
| aferente contractelor de credit investite| | | | | |
|
| cu formula executorie, urmarite in | | | | | |
|
| continuare | Q111 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Dobanzi aferente contractelor de credit | | | | | |
|
| investite cu formula executorie, urmarite| | | | | |
|
| in continuare | Q112 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte creante scoase din activ, urmarite | | | | | |
|
| in continuare | Q113 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante atasate | Q114 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI | Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| - Debitori din penalitati pretinse | Q104 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Amortizarea aferenta gradului de neutilizare | | | | | |
|
| a mijloacelor fixe | Q105 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori primite | Q106 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori date | Q107 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Capital social subscris si varsat in devize | Q115 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Capital de dotare in devize | Q116 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Prime de emisiune platite in devize | Q117 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 2
ANGAJAMENTE IN AFARA BILANTULUI - mod. 4023 -
(Instrumente financiare derivate)
___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | | [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4023 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE | |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele organizate si asimilate de | |
|
| instrumente financiare derivate de dobanda | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1B |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2B |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1C |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2C |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele la buna intelegere de | |
|
| instrumente financiare derivate de dobanda | |
|
|_______________________________________________________________|_______|______|
i - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1D |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2D |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1E |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2E |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele organizate si asimilate de | |
|
| instrumente financiare derivate de curs de schimb | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire" | |
|
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3B |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4B |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5B |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6B |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7B |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8B |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3C |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4C |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5C |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6C | |
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7C |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8C |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | | [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4023 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele la buna intelegere de | |
|
| instrumente financiare derivate de curs de schimb | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3D |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4D |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5D |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6D |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7D |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8D |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3E |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4E |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5E |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6E |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7E |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8E |
|
|_______________________________________________________________|_______|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 3
OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|__ | |___|
Semnificatia coloanei O din tabelul de mai jos este urmatoarea:
O - Organisme de plasament colectiv in valori mobiliare
___________
| mod. 4025 | - mii lei
-
|___________|__________________________________________________________________
| | | REZIDENTI |
|
| | |________________________________________|
|
| | | Operatiuni pe piete la buna intelegere |
|
| | |________________________________________|
|
| | | | O |Institutii |Clientela
|Operatiuni|
| |Cod |Institutii| |financiare, |nefinanciara|pe piete
|
| |pozitie|de credit | |altele |
|organizate|
| | | | |decat | |
|
| | | | |institutiile| |
|
| | | | |de credit | |
|
|__________________|_______|__________|___|____________|____________|__________|
| A | B | 1 | 2 | 3 | 4 | 5
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | | |
| schimb de | | | | | |
|
| trezorerie*1) | P3D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P3E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P4D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P4E | | | | | |
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P5D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P5E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | | |
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P6D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P6E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P107 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P108 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P109 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P110 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| INSTRUMENTE | | | | | |
|
| FINANCIARE | | | | | |
|
| DERIVATE DE CURS | | | | | |
|
| DE SCHIMB*3) | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de primit | | | | | |
|
| contra devize de| | | | | | |
| livrat | Q3F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra lei de | | | | | |
|
| primit | Q4F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra lei de | | | | | |
|
| livrat | Q5F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de livrat | | | | | |
|
| contra devize de| | | | | |
|
| primit | Q6F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q7F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | | |
| contra devize de| | | | | |
|
| primit | Q8F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
*1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
*2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
intermediare)
*3) Futures pe curs de schimb
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 2 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|__ | |___|
Semnificatia coloanei O din tabelul de mai jos este urmatoarea:
O - Organisme de plasament colectiv in valori mobiliare
___________
| mod. 4025 | - mii lei
-
|___________|__________________________________________________________________
| | | NEREZIDENTI |
|
| | |________________________________________|
|
| | | Operatiuni pe piete la buna intelegere |
|
| | |________________________________________|
|
| | | | O |Institutii |Clientela
|Operatiuni|
| |Cod |Institutii| |financiare, |nefinanciara|pe piete
|
| |pozitie|de credit | |altele |
|organizate|
| | | | |decat | |
|
| | | | |institutiile| |
|
| | | | |de credit | |
|
|__________________|_______|__________|___|____________|____________|__________|
| A | B | 1 | 2 | 3 | 4 | 5
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P3D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P3E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P4D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P4E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P5D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P5E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | | |
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P6D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P6E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P107 | | | | | |
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P108 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P109 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P110 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| INSTRUMENTE | | | | | | |
| FINANCIARE | | | | | |
|
| DERIVATE DE CURS | | | | | |
|
| DE SCHIMB*3) | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de primit | | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q3F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra lei de | | | | | |
|
| primit | Q4F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra lei de | | | | | |
|
| livrat | Q5F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de livrat | | | | | |
|
| contra devize de| | | | | |
|
| primit | Q6F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q7F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra devize de| | | | | |
|
| primit | Q8F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
*1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
*2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
intermediare)
*3) Contracte futures pe curs de schimb
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 4
CONTUL DE PROFIT SI PIERDERI - mod. 4080 -
JUDETUL _______________________|_|_| FORMA DE PROPRIETATE
______________|_|_|
DENUMIREA INSTITUTIEI DE ACTIVITATEA (se va inscrie activitatea
CREDIT: ____________________________ preponderenta) _________________________
ADRESA LOC.:____________, sector ___ Cod grupa CAEN
__________________|_|_|_|
STR.: _____________________ nr.: ___ CODUL FISCAL
______|_|_|_|_|_|_|_|_|_|_|
TELEFONUL: _________ FAXUL: ________
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
___
| N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| | Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA | W01 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de trezorerie si operatiunile | |
|
| interbancare | W05 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W2A |
|
|_______________________________________________________________|_______|______|
| - Banci centrale | W2B |
|
|_______________________________________________________________|_______|______|
| - Conturi de corespondent | W2E |
|
|_______________________________________________________________|_______|______|
| - Depozite la institutii de credit | W101 |
|
|_______________________________________________________________|_______|______|
| - la vedere | W102 |
|
|_______________________________________________________________|_______|______|
| - la termen | W103 |
|
|_______________________________________________________________|_______|______|
| - colaterale | W104 |
|
|_______________________________________________________________|_______|______|
| - Credite acordate institutiilor de credit | W2H |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W2J |
|
|_______________________________________________________________|_______|______|
| - la termen | W2K |
|
|_______________________________________________________________|_______|______|
| - financiare | W2L |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W2M |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W2N |
|
|_______________________________________________________________|_______|______|
| - la termen | W2P |
|
|_______________________________________________________________|_______|______|
| - Operatiuni cu organizatiile cooperatiste de credit din | |
|
| cadrul aceleiasi retele | W2V |
|
|_______________________________________________________________|_______|______|
| - Cont curent la casa centrala | W110 | |
|_______________________________________________________________|_______|______|
| - Depozite la casa centrala | W111 |
|
|_______________________________________________________________|_______|______|
| - Credite acordate organizatiilor cooperatiste de credit | |
|
| din cadrul aceleiasi retele | W112 |
|
|_______________________________________________________________|_______|______|
| - Valori de recuperat de la organizatii cooperatiste de | |
|
| credit din cadrul aceleiasi retele | W113 |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice privind organizatiile | |
|
| cooperatiste de credit din cadrul aceleiasi retele | W114 |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W2Z |
|
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | W20 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | W21 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | W25 | |
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W27 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W30 |
|
|_______________________________________________________________|_______|______|
| - Comisioane | W31 |
|
|_______________________________________________________________|_______|______|
| - Comisioane aferente operatiunilor intre organizatiile | |
|
| cooperatiste de credit din cadrul aceleiasi retele | W35 |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: _______________________ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| | Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Venituri din operatiuni cu clientela | W40 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W6A |
|
|_______________________________________________________________|_______|______|
| - Creante comerciale si credite acordate clientelei | W6B |
|
|_______________________________________________________________|_______|______|
| - Scont, asimilate si alte creante comerciale | W6C |
|
|_______________________________________________________________|_______|______|
| - Operatiuni de factoring | W105 |
|
|_______________________________________________________________|_______|______|
| - Credite de trezorerie | W6E |
|
|_______________________________________________________________|_______|______|
| - Credite pentru export | W6D |
|
|_______________________________________________________________|_______|______|
| - Credite pentru echipament | W6F |
|
|_______________________________________________________________|_______|______|
| - Credite pentru bunuri imobiliare | W6G |
|
|_______________________________________________________________|_______|______|
| - Alte credite acordate clientelei | W6H |
|
|_______________________________________________________________|_______|______|
| - Credite acordate clientelei financiare | W7A |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W7B |
|
|_______________________________________________________________|_______|______|
| - la termen | W7L |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W7N |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W7P |
|
|_______________________________________________________________|_______|______|
| - la termen | W7S |
|
|_______________________________________________________________|_______|______|
| - Conturi curente debitoare | W7V |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W7Z |
|
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | W70 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | W73 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | W75 |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W78 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W80 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile cu titluri | X0A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la titlurile primite in pensiune livrata | X0B |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de tranzactie | X0E |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de plasament | X0K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X0L |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X0Q |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiune | X0R | |
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de investitii | X1A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X1B |
|
|_______________________________________________________________|_______|______|
| - Venituri din prime | X1G |
|
|_______________________________________________________________|_______|______|
| - Venituri din datorii constituite prin titluri | X2A |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse din operatiunile cu titluri | X2P |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X23 |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X27 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de leasing, locatie simpla si | |
|
| asimilate | X3A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiuni de leasing si asimilate | X3B |
|
|_______________________________________________________________|_______|______|
| - Venituri din chirii | X3C |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor date in leasing | |
|
| si asimilate | X3V |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru operatiunile de | |
|
| leasing si asimilate | X3L |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din operatiunile de leasing si asimilate | X3Z |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de locatie simpla | X4A |
|
|_______________________________________________________________|_______|______|
| - Venituri din chirii | X4C |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor date in locatie | |
|
| simpla | X4P |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru operatiuni de locatie | |
|
| simpla | X4E |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din operatiunile de locatie simpla | X4V |
|
|_______________________________________________________________|_______|______|
| - Venituri din creante restante si indoielnice | X4W |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: _______________________ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| | Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Venituri din credite subordonate, parti in cadrul | |
|
| societatilor comerciale legate, titluri de participare si | |
|
| titluri ale activitatii de portofoliu | X5A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate la termen | X5C |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate pe durata nedeterminata| X5D |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X5K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X5W |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de schimb | X6A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de schimb si arbitraj | X6B |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X6D |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile in afara bilantului | X7A |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de finantare | X7B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare in favoarea altor institutii | |
|
| de credit | X7G |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare in favoarea clientelei | X7J |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de garantie | X8A |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie in favoarea altor institutii | |
|
| de credit | X8B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie in favoarea clientelei | X8G |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele aferente operatiunilor cu | |
|
| instrumente financiare derivate | Z0A |
|
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de dobanda | Z0C |
|
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de curs de | |
|
| schimb | Z0F |
|
|_______________________________________________________________|_______|______|
| - Comisioane | Z0M |
|
|_______________________________________________________________|_______|______|
| - Venituri din alte angajamente date | Z0P |
|
|_______________________________________________________________|_______|______|
| Venituri din prestatiile de servicii financiare | Z1A |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind titlurile gestionate sau in depozit | Z1B |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind operatiunile cu titluri efectuate in | |
|
| contul clientelei | Z1K |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si de consultanta | Z1T |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane fizice | Z1V |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane juridice | Z1W |
|
|_______________________________________________________________|_______|______|
| - Alte comisioane | Z1X |
|
|_______________________________________________________________|_______|______|
| - Venituri privind mijloacele de plata | Z10 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din prestatiile de servicii financiare | Z15 |
|
|_______________________________________________________________|_______|______|
| Alte venituri din activitatea de exploatare bancara | Z2A |
|
|_______________________________________________________________|_______|______|
| - Cota-parte privind operatiunile de exploatare bancara | |
|
| efectuate in comun | Z2F |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate privind operatiunile de exploatare | |
|
| bancara efectuate in comun | Z2K |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare bancara | Z2P |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse de exploatare bancara | Z2R |
|
|_______________________________________________________________|_______|______|
|VENITURI DIVERSE DIN EXPLOATARE | Z3A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli refacturate | Z3B |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate societatilor grupului | Z3C |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate altor societati | Z3D |
|
|_______________________________________________________________|_______|______|
| Cota-parte privind operatiunile de exploatare nebancare | |
|
| efectuate in comun | Z4A |
|
|_______________________________________________________________|_______|______|
| Cota-parte din cheltuielile sediului social | Z4D |
|
|_______________________________________________________________|_______|______|
| Venituri din cesiunea imobilizarilor | Z4F |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor necorporale si | |
|
| corporale | Z4L |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor financiare | Z4R |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: _______________________ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| | Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Venituri accesorii | Z5A |
|
|_______________________________________________________________|_______|______|
| - Venituri privind imobilele legate de exploatare | Z5B |
|
|_______________________________________________________________|_______|______|
| - Venituri din activitati nebancare | Z5E |
|
|_______________________________________________________________|_______|______|
| - Alte venituri accesorii | Z5L |
|
|_______________________________________________________________|_______|______|
| Alte venituri diverse din exploatare | Z6A |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare nebancara | Z6B |
|
|_______________________________________________________________|_______|______|
| - Cota-parte din subventiile de investitii trecuta la | |
|
| venituri | Z6E | |
|_______________________________________________________________|_______|______|
| - Venituri din subventii de exploatare | Z101 |
|
|_______________________________________________________________|_______|______|
| - Venituri din productia de imobilizari | Z102 |
|
|_______________________________________________________________|_______|______|
| - Venituri privind bunurile mobile si imobile din executarea | |
|
| creantelor | Z103 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri | Z6Z |
|
|_______________________________________________________________|_______|______|
|VENITURI DIN PROVIZIOANE SI RECUPERARI DE CREANTE AMORTIZATE | Z8A |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni | |
|
| interbancare | Z8C |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de credit | Z104 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de dobanda | Z105 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni cu | |
|
| clientela | Z8D |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de credit | Z106 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de dobanda | Z107 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane privind operatiuni cu titluri si | |
|
| operatiuni diverse | Z8E |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | Z108 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | |
|
| de plasament | Z109 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | |
|
| de investitii | Z110 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea stocurilor | Z111 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru creante restante si | |
|
| indoielnice | Z8F |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru valori imobilizate | Z112 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea partilor | |
|
| detinute in cadrul societatilor comerciale legate, a | |
|
| titlurilor de participare si a titlurilor activitatii | |
|
| de portofoliu | Z113 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea imobilizarilor | Z114 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | |
|
| imobilizarilor in curs | Z115 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | |
|
| imobilizarilor activitatii de exploatare | Z116 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | |
|
| imobilizarilor in afara activitatii de exploatare | Z117 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru creante restante si | |
|
| indoielnice | Z118 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru riscuri si cheltuieli | Z8V |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru riscuri de executare a | |
|
| angajamentelor prin semnatura | Z119 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru facilitati acordate | |
|
| personalului | Z120 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru risc de tara | Z121 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru alte riscuri si cheltuieli | Z122 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane reglementate | Z8W |
|
|_______________________________________________________________|_______|______|
| Venituri din recuperari de creante amortizate | Z8X |
|
|_______________________________________________________________|_______|______|
|VENITURI DIN RELUAREA REZERVEI GENERALE PENTRU RISCUL DE CREDIT| Z7A |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI CURENTE | Z134 |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: _______________________ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | | [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| | Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|VENITURI EXCEPTIONALE | Z90 |
|
|_______________________________________________________________|_______|______|
| Venituri exceptionale din operatiunile de gestiune | Z123 |
|
|_______________________________________________________________|_______|______|
| - Venituri din despagubiri si penalitati | Z124 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri exceptionale din operatiuni de gestiune | Z125 |
|
|_______________________________________________________________|_______|______|
| Venituri exceptionale din provizioane | Z126 |
|
|_______________________________________________________________|_______|______|
| - Venituri exceptionale din provizioane pentru riscuri si | |
|
| cheltuieli | Z127 |
|
|_______________________________________________________________|_______|______|
| - Venituri exceptionale din provizioane pentru deprecieri | Z128 |
|
|_______________________________________________________________|_______|______|
| - Venituri exceptionale din provizioane reglementate | Z129 |
|
|_______________________________________________________________|_______|______|
| Alte venituri exceptionale | Z130 |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI EXCEPTIONALE | Z135 |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI | Z99 |
|
|_______________________________________________________________|_______|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 5
SITUATIA PATRIMONIULUI - mod. 4100 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | | [ ]
|___|
Unitatea din strainatate: ......................... | S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4100 | - mii lei -
|___________|__________________________________________________________________
| |Cod | Sume
|
| CONTURI IN AFARA BILANTULUI |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE DE FINANTARE | |
|
|_______________________________________________________________|_______|______|
| - Angajamente in favoarea altor institutii de credit | N1B |
|
|_______________________________________________________________|_______|______|
| - Angajamente primite de la alte institutii de credit | N1M |
|
|_______________________________________________________________|_______|______|
| - Angajamente in favoarea clientelei | N1R |
|
|_______________________________________________________________|_______|______|
| - Angajamente primite de la clientela financiara si | |
|
| institutiile administratiei publice | N2Y |
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE DE GARANTIE | |
|
|_______________________________________________________________|_______|______|
| - Cautiuni, avaluri si alte garantii date altor institutii | |
|
| de credit | N3B |
|
|_______________________________________________________________|_______|______|
| - Cautiuni, avaluri si alte garantii primite de la alte | |
|
| institutii de credit | N4A |
|
|_______________________________________________________________|_______|______|
| - Garantii date pentru clientela | N5A |
|
|_______________________________________________________________|_______|______|
| - Garantii primite de la clientela | N7A |
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE PRIVIND TITLURILE | |
|
|_______________________________________________________________|_______|______|
| - Titluri de primit | N8B |
|
|_______________________________________________________________|_______|______|
| - Titluri vandute cu posibilitate de rascumparare | N8Q |
|
|_______________________________________________________________|_______|______|
| - Alte titluri de primit | N8Z |
|
|_______________________________________________________________|_______|______|
| - Titluri de livrat | N9B |
|
|_______________________________________________________________|_______|______|
| - Titluri cumparate cu posibilitate de rascumparare | N9Q |
|
|_______________________________________________________________|_______|______|
| - Alte titluri de livrat | N9Z |
|
|_______________________________________________________________|_______|______|
| OPERATIUNI IN DEVIZE | |
|
|_______________________________________________________________|_______|______|
| - Operatiuni de schimb la termen | |
|
|_______________________________________________________________|_______|______|
| - Monede de primit | P7A |
|
|_______________________________________________________________|_______|______|
| - Monede de livrat | P7M |
|
|_______________________________________________________________|_______|______|
| - Report/deport calculat anticipat | |
|
|_______________________________________________________________|_______|______|
| - de primit | P8B |
|
|_______________________________________________________________|_______|______|
| - de platit | P8E |
|
|_______________________________________________________________|_______|______|
| - Dobanzi neajunse la scadenta in devize acoperite la termen | |
|
|_______________________________________________________________|_______|______|
| - de incasat | P9B |
|
|_______________________________________________________________|_______|______|
| - de platit | P9E |
|
|_______________________________________________________________|_______|______|
| - Conturi de ajustare devize (+/-)*1) | P9T |
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE | - |
|
|_______________________________________________________________|_______|______|
| - Operatiuni cu instrumente financiare derivate de dobanda | |
|
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1A |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2A |
|
|_______________________________________________________________|_______|______|
| - Operatiuni cu instrumente financiare derivate de curs de | |
|
| schimb | |
|
|_______________________________________________________________|_______|______|
| - Monede de primit | Q3G |
|
|_______________________________________________________________|_______|______|
| - Monede de livrat | Q4G |
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE DIVERSE | |
|
|_______________________________________________________________|_______|______|
| - Redevente, locatii de gestiune, chirii si alte datorii | |
|
| asimilate | P103 |
|
|_______________________________________________________________|_______|______|
| - Angajamente date | P120 |
|
|_______________________________________________________________|_______|______|
| - Angajamente primite | P121 |
|
|_______________________________________________________________|_______|______|
| ANGAJAMENTE INDOIELNICE | Q80 |
|
|_______________________________________________________________|_______|______|
*1) Sumele negative trebuie sa fie precedate de semnul (-)
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 6
OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4125 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | | [ ]
|___|
Unitatea din strainatate: ........................ | S | Strainatate* [ ]
___ ___ |___|
| 0 | 1 | | G | Global* [ 3 ]
TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanei O din tabelul de mai jos este urmatoarea:
O - Organisme de plasament colectiv in valori mobiliare
___________
| mod. 4125 | - mii lei
-
|___________|__________________________________________________________________
| | |Operatiuni pe pietele la buna intelegere|
|
| | |________________________________________|
|
| | | | O |Institutii |Clientela
|Operatiuni|
| |Cod |Institutii| |financiare, |nefinanciara|pe piete
|
| |pozitie|de credit | |altele |
|organizate|
| | | | |decat | |si
|
| | | | |institutiile| |asimilate
|
| | | | |de credit | |
|
|__________________|_______|__________|___|____________|____________|__________|
| A | B | 1 | 2 | 3 | 4 | 5
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P3D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P3E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | | |
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P4D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P4E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P5D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P5E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P6D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P6E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | | |
| trezorerie*1) | P107 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P108 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P109 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P110 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| INSTRUMENTE | | | | | |
|
| FINANCIARE | | | | | |
|
| DERIVATE DE CURS | | | | | |
|
| DE SCHIMB*3) | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de primit | | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q3F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra lei de | | | | | |
|
| primit | Q4F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra lei de | | | | | |
|
| livrat | Q5F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de livrat | | | | | |
|
| contra devize de| | | | | | |
| primit | Q6F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q7F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra devize de| | | | | |
|
| primit | Q8F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
*) "G" si "S" - se completeaza, dupa caz, de catre
institutiile de credit persoane juridice romane
*1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
*2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
intermediare)
*3) Futures pe curs de schimb
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL BANCII) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila bancii semnatura
ANEXA 7
CONTUL DE PROFIT SI PIERDERI - mod. 4180 -
JUDETUL _______________________|_|_| FORMA DE PROPRIETATE
______________|_|_|
DENUMIREA INSTITUTIEI DE ACTIVITATEA (se va inscrie activitatea
CREDIT: ____________________________ preponderenta)
_________________________
ADRESA LOC.:____________, sector ___ Cod grupa CAEN __________________|_|_|_|
STR.: _____________________ nr.: ___ CODUL FISCAL
______|_|_|_|_|_|_|_|_|_|_|
TELEFONUL: _________ FAXUL: ________
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
___
| | [ ]
|___|
| S | Strainatate* [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_||___|___| |___|
__________
|mod. 4180 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA | W01 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de trezorerie si operatiunile | |
|
| interbancare | W05 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W2A |
|
|_______________________________________________________________|_______|______|
| - Banci centrale | W2B |
|
|_______________________________________________________________|_______|______|
| - Conturi de corespondent | W2E |
|
|_______________________________________________________________|_______|______|
| - Depozite la institutii de credit | W101 |
|
|_______________________________________________________________|_______|______|
| - Credite acordate institutiilor de credit | W2H |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W2M |
|
|_______________________________________________________________|_______|______|
| - Operatiunile cu organizatiile cooperatiste de credit din | |
|
| cadrul aceleiasi retele | W2V |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W2Z |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W27 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W30 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile cu clientela | W40 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W6A |
|
|_______________________________________________________________|_______|______|
| - Creante comerciale si credite acordate clientelei | W6B |
|
|_______________________________________________________________|_______|______|
| - Credite acordate clientelei financiare | W7A |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W7N |
|
|_______________________________________________________________|_______|______|
| - Conturi curente debitoare | W7V |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W7Z |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W78 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W80 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile cu titluri | X0A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la titlurile primite in pensiune livrata | X0B |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de tranzactie | X0E |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de plasament | X0K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X0L |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X0Q |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiune | X0R |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de investitii | X1A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X1B |
|
|_______________________________________________________________|_______|______|
| - Venituri din prime | X1G |
|
|_______________________________________________________________|_______|______|
| - Venituri din datorii constituite prin titluri | X2A |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse din operatiunile cu titluri | X2P |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X23 |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X27 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de leasing, locatie simpla si | | |
| asimilate | X3A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de leasing si asimilate | X3B |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de locatie simpla | X4A |
|
|_______________________________________________________________|_______|______|
| - Venituri din creante restante si indoielnice | X4W |
|
|_______________________________________________________________|_______|______|
*) "G" si "S" - se completeaza, dupa caz, de catre
institutiile de credit persoane juridice romane
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | | [ ]
|___|
Unitatea din strainatate: ......................... | S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4180 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Venituri din credite subordonate, parti in cadrul | |
|
| societatilor comerciale legate, titluri de participare si | |
|
| titluri ale activitatii de portofoliu | X5A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate la termen | X5C |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate pe durata nedeterminata| X5D |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X5K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X5W |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de schimb | X6A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de schimb si arbitraj | X6B |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X6D |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile in afara bilantului | X7A |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de finantare | X7B |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de garantie | X8A |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele aferente operatiunilor cu | |
|
| instrumente financiare derivate | Z0A |
|
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de dobanda | Z0C |
|
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de curs de | |
|
| schimb | Z0F |
|
|_______________________________________________________________|_______|______|
| - Comisioane | Z0M |
|
|_______________________________________________________________|_______|______|
| - Venituri din alte angajamente date | Z0P |
|
|_______________________________________________________________|_______|______|
| Venituri din prestatiile de servicii financiare | Z1A |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind titlurile gestionate sau in depozit | Z1B |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind operatiunile cu titluri efectuate in | | |
| contul clientelei | Z1K |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si de consultanta | Z1T |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane fizice | Z1V |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane juridice | Z1W |
|
|_______________________________________________________________|_______|______|
| - Alte comisioane | Z1X |
|
|_______________________________________________________________|_______|______|
| - Venituri privind mijloacele de plata | Z10 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din prestatiile de servicii financiare | Z15 |
|
|_______________________________________________________________|_______|______|
| Alte venituri din activitatea de exploatare bancara | Z2A |
|
|_______________________________________________________________|_______|______|
| - Cota-parte privind operatiunile de exploatare bancara | | |
| efectuate in comun | Z2F |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate privind operatiunile de exploatare | |
|
| bancara efectuate in comun | Z2K |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare bancara | Z2P |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse de exploatare bancara | Z2R |
|
|_______________________________________________________________|_______|______|
|VENITURI DIVERSE DIN EXPLOATARE | Z3A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli refacturate | Z3B |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate societatilor grupului | Z3C |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate altor societati | Z3D |
|
|_______________________________________________________________|_______|______|
| Cota-parte privind operatiunile de exploatare nebancare | |
|
| efectuate in comun | Z4A |
|
|_______________________________________________________________|_______|______|
| Cota-parte din cheltuielile sediului social | Z4D |
|
|_______________________________________________________________|_______|______|
| Venituri din cesiunea imobilizarilor | Z4F |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor necorporale si | |
|
| corporale | Z4L |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor financiare | Z4R |
|
|_______________________________________________________________|_______|______|
| Venituri accesorii | Z5A |
|
|_______________________________________________________________|_______|______|
| - Venituri privind imobilele legate de exploatare | Z5B |
|
|_______________________________________________________________|_______|______|
| - Venituri din activitati nebancare | Z5E |
|
|_______________________________________________________________|_______|______|
| - Alte venituri accesorii | Z5L |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | | [ ]
|___|
Unitatea din strainatate: ......................... | S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4180 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Alte venituri diverse din exploatare | Z6A |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare nebancara | Z6B |
|
|_______________________________________________________________|_______|______|
| - Cota-parte din subventiile de investitii trecuta la | |
|
| venituri | Z6E |
|
|_______________________________________________________________|_______|______|
| - Venituri din subventii de exploatare | Z101 |
|
|_______________________________________________________________|_______|______|
| - Venituri din productia de imobilizari | Z102 |
|
|_______________________________________________________________|_______|______|
| - Venituri privind bunurile mobile si imobile din executarea | |
|
| creantelor | Z103 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri | Z6Z |
|
|_______________________________________________________________|_______|______|
|VENITURI DIN PROVIZIOANE SI RECUPERARI DE CREANTE AMORTIZATE | Z8A |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni | |
|
| interbancare | Z8C |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni cu | |
|
| clientela | Z8D |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane privind operatiuni cu titluri si | |
|
| operatiuni diverse | Z8E |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru valori imobilizate | Z112 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru riscuri si cheltuieli | Z8V |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane reglementate | Z8W |
|
|_______________________________________________________________|_______|______|
| Venituri din recuperari de creante amortizate | Z8X |
|
|_______________________________________________________________|_______|______|
|VENITURI DIN RELUAREA REZERVEI GENERALE PENTRU RISCUL DE CREDIT| Z7A |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI CURENTE | Z134 |
|
|_______________________________________________________________|_______|______|
|VENITURI EXCEPTIONALE | Z90 |
|
|_______________________________________________________________|_______|______|
| - Venituri exceptionale din operatiunile de gestiune | Z123 |
|
|_______________________________________________________________|_______|______|
| - Venituri exceptionale din provizioane | Z126 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri exceptionale | Z130 |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI EXCEPTIONALE | Z135 | |
|_______________________________________________________________|_______|______|
|TOTAL VENITURI | Z99 |
|
|_______________________________________________________________|_______|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
ANEXA 8
CONTUL DE PROFIT SI PIERDERI PUBLICABIL
- mod. 4290 -
JUDETUL _______________________|_|_| FORMA DE PROPRIETATE
______________|_|_|
DENUMIREA INSTITUTIEI DE ACTIVITATEA (se va inscrie activitatea
CREDIT: ____________________________ preponderenta)
_________________________
ADRESA LOC.:____________, sector ___ Cod grupa CAEN
__________________|_|_|_|
STR.: _____________________ nr.: ___ CODUL FISCAL
______|_|_|_|_|_|_|_|_|_|_|
TELEFONUL: _________ FAXUL: ________
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
___
| N | National* [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global* [3]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4290 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|EXERCITIUL|EXERCITIUL|
| |pozitie| N | N - 1
|
|________________________________________________|_______|__________|__________|
| A | B | 1 | 2
|
|________________________________________________|_______|__________|__________|
| VENITURI SI CHELTUIELI DE EXPLOATARE BANCARA | | | |
|________________________________________________|_______|__________|__________|
| + DOBANZI SI VENITURI ASIMILATE | 010 | |
|
|________________________________________________|_______|__________|__________|
| + Dobanzi si venituri asimilate privind | | |
|
| operatiunile cu institutiile de credit | 012 | |
|
|________________________________________________|_______|__________|__________|
| + Dobanzi si venituri asimilate privind | | |
|
| operatiunile cu clientela | 014 | |
|
|________________________________________________|_______|__________|__________|
| + Dobanzi si venituri asimilate privind | | |
|
| obligatiunile si alte titluri cu venit fix | 016 | |
|
|________________________________________________|_______|__________|__________|
| + Alte dobanzi si venituri asimilate | 018 | |
|
|________________________________________________|_______|__________|__________|
| - DOBANZI SI CHELTUIELI ASIMILATE | 020 | |
|
|________________________________________________|_______|__________|__________|
| - Dobanzi si cheltuieli asimilate privind | | |
|
| operatiunile cu institutiile de credit | 022 | |
|
|________________________________________________|_______|__________|__________|
| - Dobanzi si cheltuieli asimilate privind | | |
|
| operatiunile cu clientela | 024 | |
|
|________________________________________________|_______|__________|__________|
| - Dobanzi si cheltuieli asimilate privind | | |
|
| obligatiunile si alte titluri cu venit fix | 026 | |
|
|________________________________________________|_______|__________|__________|
| - Alte dobanzi si cheltuieli asimilate | 028 | |
|
|________________________________________________|_______|__________|__________|
| + VENITURI DIN OPERATIUNILE DE LEASING SI | | |
|
| LOCATIE CU OPTIUNE DE CUMPARARE | 030 | |
|
|________________________________________________|_______|__________|__________|
| - CHELTUIELI DIN OPERATIUNILE DE LEASING SI | | |
|
| LOCATIE CU OPTIUNE DE CUMPARARE | 040 | |
|
|________________________________________________|_______|__________|__________|
| + VENITURI DIN OPERATIUNILE DE LOCATIE SIMPLA| 050 | |
|
|________________________________________________|_______|__________|__________|
| - CHELTUIELI DIN OPERATIUNILE DE LOCATIE | | |
|
| SIMPLA | 060 | |
|
|________________________________________________|_______|__________|__________|
| + VENITURI PRIVIND TITLURILE CU VENIT | | |
|
| VARIABIL | 070 | |
|
|________________________________________________|_______|__________|__________|
| + COMISIOANE (VENITURI) | 080 | |
|
|________________________________________________|_______|__________|__________|
| - COMISIOANE (CHELTUIELI) | 090 | |
|
|________________________________________________|_______|__________|__________|
| + PROFIT DIN OPERATIUNI FINANCIARE | 100 | |
|
|________________________________________________|_______|__________|__________|
| + Profit din operatiuni cu titluri de | | |
|
| tranzactie | 102 | |
|
|________________________________________________|_______|__________|__________|
| + Profit din operatiuni cu titluri de plasament| 104 | |
|
|________________________________________________|_______|__________|__________|
| + Profit din operatiuni de schimb | 106 | |
|
|________________________________________________|_______|__________|__________|
| + Profit din operatiuni cu instrumente | | |
|
| financiare derivate | 108 | |
|
|________________________________________________|_______|__________|__________|
| - PIERDERI DIN OPERATIUNI FINANCIARE | 110 | |
|
|________________________________________________|_______|__________|__________|
| - Pierderi din operatiuni cu titluri de | | | |
| tranzactie | 112 | |
|
|________________________________________________|_______|__________|__________|
| - Pierderi din operatiuni cu titluri de | | |
|
| plasament | 114 | |
|
|________________________________________________|_______|__________|__________|
| - Pierderi din operatiuni de schimb | 116 | |
|
|________________________________________________|_______|__________|__________|
| + Pierderi din operatiuni cu instrumente | | |
|
| financiare derivate | 118 | |
|
|________________________________________________|_______|__________|__________|
*) "G" - se completeaza de catre bancile persoane juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
___
| N | National [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global [3]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4290 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|EXERCITIUL|EXERCITIUL|
| |pozitie| N | N - 1
|
|________________________________________________|_______|__________|__________|
| A | B | 1 | 2
|
|________________________________________________|_______|__________|__________|
| ALTE VENITURI SI CHELTUIELI CURENTE | | |
|
|________________________________________________|_______|__________|__________|
| + ALTE VENITURI DE EXPLOATARE | 300 | |
|
|________________________________________________|_______|__________|__________|
| + Alte venituri de exploatare bancara | 310 | |
|
|________________________________________________|_______|__________|__________|
| + Alte venituri de exploatare nebancara | 320 | |
|
|________________________________________________|_______|__________|__________|
| - CHELTUIELI GENERALE DE EXPLOATARE | 330 | |
|
|________________________________________________|_______|__________|__________|
| - Cheltuieli cu personalul | 333 | |
|
|________________________________________________|_______|__________|__________|
| - Alte cheltuieli administrative | 336 | |
|
|________________________________________________|_______|__________|__________|
| - CHELTUIELI CU AMORTIZARILE SI PROVIZIOANELE| | |
|
| PENTRU IMOBILIZARILE NECORPORALE SI | | | |
| CORPORALE | 340 | |
|
|________________________________________________|_______|__________|__________|
| - ALTE CHELTUIELI DE EXPLOATARE | 350 | |
|
|________________________________________________|_______|__________|__________|
| - Alte cheltuieli de exploatare bancara | 360 | |
|
|________________________________________________|_______|__________|__________|
| - Alte cheltuieli de exploatare nebancara | 370 | |
|
|________________________________________________|_______|__________|__________|
| + PROFIT DIN CORECTII ASUPRA VALORII | | |
|
| CREANTELOR DIN BILANT SI ELEMENTELOR DIN | | |
|
| AFARA BILANTULUI | 380 | |
|
|________________________________________________|_______|__________|__________|
| - PIERDERI DIN CORECTII ASUPRA VALORII | | |
|
| CREANTELOR DIN BILANT SI ELEMENTELOR DIN | | |
|
| AFARA BILANTULUI | 390 | |
|
|________________________________________________|_______|__________|__________|
| + PROFIT DIN CORECTII ASUPRA VALORII | | |
|
| IMOBILIZARILOR FINANCIARE | 400 | |
|
|________________________________________________|_______|__________|__________|
| - PIERDERI DIN CORECTII ASUPRA VALORII | | |
|
| IMOBILIZARILOR FINANCIARE | 410 | |
|
|________________________________________________|_______|__________|__________|
| + VENITURI DIN RELUAREA REZERVEI GENERALE | | |
|
| PENTRU RISCUL DE CREDIT | 430 | |
|
|________________________________________________|_______|__________|__________|
| +/- REZULTATUL CURENT | 440 | |
|
|________________________________________________|_______|__________|__________|
| VENITURI SI CHELTUIELI EXCEPTIONALE | | |
|
|________________________________________________|_______|__________|__________|
| + VENITURI EXCEPTIONALE | 450 | |
|
|________________________________________________|_______|__________|__________|
| - CHELTUIELI EXCEPTIONALE | 460 | |
|
|________________________________________________|_______|__________|__________|
| +/- REZULTATUL EXCEPTIONAL | 470 | |
|
|________________________________________________|_______|__________|__________|
| IMPOZITUL PE PROFIT | 480 | |
|
|________________________________________________|_______|__________|__________|
| +/- REZULTATUL NET AL EXERCITIULUI | 490 | |
|
|________________________________________________|_______|__________|__________|
| REPARTIZAREA PROFITULUI*) | 493 | |
|
|________________________________________________|_______|__________|__________|
| REZULTATUL NET AL EXERCITIULUI (PIERDERE) DUPA | | |
|
| REPARTIZAREA PROFITULUI BRUT PE DESTINATIILE | | |
|
| PREVAZUTE DE LEGE*) | 495 | |
|
|________________________________________________|_______|__________|__________|
*) Se completeaza de catre institutiile de credit care inregistreaza
pierderi ca urmare a repartizarii profitului brut pe destinatiile prevazute de
lege si a inregistrarii cheltuielilor cu impozitul pe profit
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
VERIFICAT SI CERTIFICAT,
potrivit legii, de catre:
CENZORII INSTITUTIEI DE CALITATEA SEMNATURA SI
CREDIT sau ALTE PERSOANE CARE (expert contabil, contabil PARAFA
INDEPLINESC ATRIBUTIILE autorizat cu studii
CENZORILOR superioare, societate de
(numele si prenumele, expertiza contabila)
denumirea societatii de
expertiza contabila)
............................. .............................. ..............
............................. .............................. ..............
............................. .............................. ..............
ANEXA 9
1. DOCUMENTE CARE AU CORESPONDENTA CU NOMENCLATORUL DE POZITII
A60 OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT 4000
DIN CADRUL ACELEIASI RETELE 4100
1711 + 17171 + 1731 + 1741 + 1761 + 178 - ex. 191
ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE
OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE DE DOBANDA
Q1A OPERATIUNI DEBITOARE 4000
94111 + 94151 + 94311 + 94351 4100
Q2A OPERATIUNI CREDITOARE 4000
94112 + 94152 + 94312 + 94352 4100
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE DOBANDA - OPERATIUNI DE "MICRO-ACOPERIRE"
Q1B OPERATIUNI DEBITOARE 4023
94111
Q2B OPERATIUNI CREDITOARE 4023
94112
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE DOBANDA - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q1C OPERATIUNI DEBITOARE 4023
94151
Q2C OPERATIUNI CREDITOARE 4023
94152
OPERATIUNI EFECTUATE PE PIETE LA BUNA INTELEGERE DE INSTRUMENTE FINANCIARE
DERIVATE DE DOBANDA - OPERATIUNI DE "MICRO-ACOPERIRE"
Q1D OPERATIUNI DEBITOARE 4023
94311
Q2D OPERATIUNI CREDITOARE 4023
94312
OPERATIUNI EFECTUATE PE PIETE LA BUNA INTELEGERE DE INSTRUMENTE FINANCIARE
DERIVATE DE DOBANDA - OPERATIUNI "POZITII DESCHISE IZOLATE"
Q1E OPERATIUNI DEBITOARE 4023
94351
Q2E OPERATIUNI CREDITOARE 4023
94352
OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE DE CURS DE SCHIMB
Q3G MONEDE DE PRIMIT 4100
94411 + 94413 + 94415 + 94451 + 94453 + 94455 + 94511 +
94513 + 94515 + 94551 + 94553 + 94555
Q4G MONEDE DE LIVRAT 4100
94412 + 94414 + 94416 + 94452 + 94454 + 94456 + 94512 +
94514 + 94516 + 94552 + 94554 + 94556
Q3A LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
94411 + 94451 + 94511 + 94551
Q4A DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4000
94412 + 94452 + 94512 + 94552
Q5A DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4000
94413 + 94453 + 94513 + 94553
Q6A LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
94414 + 94454 + 94514 + 94554
Q7A DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
94415 + 94455 + 94515 + 94555
Q8A DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
94416 + 94456 + 94516 + 94556
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE DE INSTRUMENTE FINANCIARE
DERIVATE DE CURS DE SCHIMB (FUTURES DE CURS DE SCHIMB)
Q3F LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4025
ex. 94411 + ex. 94451 4125
Q4F DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4025
ex. 94412 + ex. 94452 4125
Q5F DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4025
ex. 94413 + ex. 94453 4125
Q6F LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4025
ex. 94414 + ex. 94454 4125
Q7F DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4025
ex. 94415 + ex. 94455 4125
Q8F DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4025
ex. 94416 + ex. 94456 4125
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI DE
"MICRO-ACOPERIRE"
Q3B LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94411
Q4B DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94412
Q5B DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94413
Q6B LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94414
Q7B DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94415
Q8B DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94416
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q3C LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94451
Q4C DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94452
Q5C DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94453
Q6C LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94454
Q7C DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94455
Q8C DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94456
OPERATIUNI EFECTUATE PE PIETELE LA BUNA INTELEGERE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI DE
"MICRO-ACOPERIRE"
Q3D LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94511
Q4D DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94512
Q5D DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94513
Q6D LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94514
Q7D DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94515
Q8D DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94516
OPERATIUNI EFECTUATE PE PIETELE LA BUNA INTELEGERE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q3E LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94551
Q4E DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94552
Q5E DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94553
Q6E LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94554
Q7E DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94555
Q8E DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94556
ANGAJAMENTE DIVERSE
P104 ANGAJAMENTE PRIMITE 4000
952
P112 VALORI PRIMITE IN GARANTIE PRIVIND OPERATIUNILE CU 4000
INSTRUMENTE FINANCIARE DERIVATE
9521
P113 ALTE VALORI PRIMITE IN GARANTIE 4000
9522
P105 ANGAJAMENTE DATE 4000
953
P114 VALORI DATE IN GARANTIE PRIVIND OPERATIUNILE CU 4000
INSTRUMENTE FINANCIARE DERIVATE
9531
P115 ALTE VALORI DATE IN GARANTIE 4000
9532
P120 ANGAJAMENTE DATE 4100
953 + 9591
P121 ANGAJAMENTE PRIMITE 4100
952 + 9592
2. DOCUMENTE CARE NU AU CORESPONDENTA CU NOMENCLATORUL DE POZITII
CONTUL DE PROFIT SI PIERDERI PUBLICABIL
- mod. 4290 -
______________________________________________________________________________
| DOCUMENT 4290 | PLAN DE CONTURI
|
|____________________________________|_________________________________________|
| 430 - Venituri din reluarea | 781
|
| rezervei generale pentru |
|
| riscul de credit |
|
|____________________________________|_________________________________________|
ANEXA 10
1. CONTROLUL SITUATIEI - mod. 4000
1.1. Controlul vertical
Fila 03
P104 = P112 + P113
P105 = P114 + P115
2. CONTROLUL SITUATIEI - mod. 4023
CORELATII INTRE SITUATIA - mod. 4023 SI SITUATIA - mod. 4000
______________________________________________________________________________
| - mod. 4023 - | relatia | - mod. 4000 -
|
|__________________________________|_________|_________________________________|
| Fila 01 - coloana 1 | | Fila 03 - coloana 5
|
|__________________________________|_________|_________________________________|
| Q1B + Q1C + Q1D + Q1E | = | Q1A |
|__________________________________|_________|_________________________________|
| Q2B + Q2C + Q2D + Q2E | = | Q2A
|
|__________________________________|_________|_________________________________|
| Q3B + Q3C + Q3D + Q3E | = | Q3A
|
|__________________________________|_________|_________________________________|
| Q4B + Q4C + Q4D + Q4E | = | Q4A
|
|__________________________________|_________|_________________________________|
| Q5B + Q5C + Q5D + Q5E | = | Q5A
|
|__________________________________|_________|_________________________________|
| Q6B + Q6C + Q6D + Q6E | = | Q6A
|
|__________________________________|_________|_________________________________|
| Q7B + Q7C + Q7D + Q7E | = | Q7A
|
|__________________________________|_________|_________________________________|
| Q8B + Q8C + Q8D + Q8E | = | Q8A
|
|__________________________________|_________|_________________________________|
CORELATII INTRE DOCUMENTUL - mod. 4023 SI DOCUMENTUL - mod. 4100
______________________________________________________________________________
| - mod. 4023 - | relatia | - mod. 4000 -
|
|__________________________________|_________|_________________________________|
| Fila 01 - coloana 1 | | Fila 03 - coloana 1
|
| Q1B + Q1C + Q1D + Q1E | = | Q1A
|
|__________________________________|_________|_________________________________|
| Q2B + Q2C + Q2D + Q2E | = | Q2A
|
|__________________________________|_________|_________________________________|
| Q3B + Q5B + Q7B + Q3C + Q5C + | = | Q3G
|
| + Q7C + Q3D + Q5D + Q7D + Q3E + | |
|
| + Q5E + Q7E | |
|
|__________________________________|_________|_________________________________|
| Q4B + Q6B + Q8B + Q4C + Q6C + | = | Q4G
|
| + Q8C + Q4D + Q6D + Q8D + Q4E + | |
|
| + Q6E + Q8E | |
|
|__________________________________|_________|_________________________________|
3. CONTROLUL SITUATIEI - mod. 4025
CORELATII INTRE SITUATIA - mod. 4025 SI SITUATIA - mod. 4000
a) Operatiuni in devize/rezidenti
______________________________________________________________________________
| - mod. 4025 - | relatia | - mod. 4000 -
|
|__________________________________|_________|_________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - coloana 1
|
| 1, 2, 3, 4 si 5 | |
|
| Q3F | </= |
Q3A |
|__________________________________|_________|_________________________________|
| Q6F | </= |
Q6A |
|__________________________________|_________|_________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - coloana 3
|
| 1, 2, 3, 4 si 5 | |
|
| Q4F | </= |
Q4A |
|__________________________________|_________|_________________________________|
| Q5F | </= |
Q5A |
|__________________________________|_________|_________________________________|
| Q7F | </= |
Q7A |
|__________________________________|_________|_________________________________|
| Q8F | </= |
Q8A |
|__________________________________|_________|_________________________________|
b) Operatiuni in devize/nerezidenti
______________________________________________________________________________
| - mod. 4025 - | relatia | - mod. 4000 -
|
|__________________________________|_________|_________________________________|
| Fila 02 - suma coloanelor | | Fila 03 - coloana 2
|
| 1, 2, 3, 4 si 5 | |
|
| Q3F | </= |
Q3A |
|__________________________________|_________|_________________________________|
| Q6F | </= |
Q6A |
|__________________________________|_________|_________________________________|
| Fila 02 - suma coloanelor | | Fila 03 - coloana 4
|
| 1, 2, 3, 4 si 5 | |
|
| Q4F | </= |
Q4A |
|__________________________________|_________|_________________________________|
| Q5F | </= |
Q5A |
|__________________________________|_________|_________________________________|
| Q7F | </= |
Q7A |
|__________________________________|_________|_________________________________|
| Q8F | </= |
Q8A |
|__________________________________|_________|_________________________________|
4. CONTROLUL SITUATIEI - mod. 4080
CORELATII IN CADRUL DOCUMENTULUI - mod. 4080
Fila 01
4) Z134 = W01 + Z3A + Z8A + Z7A
5. CONTROLUL DOCUMENTELOR - mod. 4000 "N", mod. 4100
"S" si mod. 4100 "G"
CONTURI IN AFARA BILANTULUI
______________________________________________________________________________
| Model 4000 - | | Model 4100 - | | Model 4100 -
|
| "National" | | "Strainatate" |
| "Global" |
| Fila 03 - coloana 5 | | Fila 03 - coloana 1 | | Fila 03 - coloana 1
|
|_____________________|_____|_____________________|_____|______________________|
| Q1A | + | Q1A | >/= |
Q1A |
|_____________________|_____|_____________________|_____|______________________|
| Q2A | + | Q2A | >/= |
Q2A |
|_____________________|_____|_____________________|_____|______________________|
| Q3A + Q5A + Q7A | + | Q3G | >/= | Q3G
|
|_____________________|_____|_____________________|_____|______________________|
| Q4A + Q6A + Q8A | + | Q4G | >/= |
Q4G |
|_____________________|_____|_____________________|_____|______________________|
6. CONTROLUL SITUATIEI - mod. 4125
CORELATII INTRE SITUATIA - mod. 4125 SI SITUATIA - mod. 4100
______________________________________________________________________________
| - mod. 4023 - | relatia | - mod. 4000 -
|
|__________________________________|_________|_________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - coloana 1
|
| 1, 2, 3, 4 si 5 | |
|
| Q3F + Q5F + Q7F | </= |
Q3G |
|__________________________________|_________|_________________________________|
| Q4F + Q6F + Q8F | </= |
Q4G |
|__________________________________|_________|_________________________________|
7. CONTROLUL SITUATIEI - mod. 4180
CORELATII IN CADRUL DOCUMENTULUI - mod. 4180
Fila 01
4) Z134 = W01 + Z3A + Z8A + Z7A
|