E-mail:
Parola:
     
 Nu ai cont? Inregistreaza-te
 Ai uitat parola? Click aici
alerte legex
Coduri postale şi prefixe telefonice naţionale şi internaţionale
Legături cu alte acte
nu a fost modificat de niciun act
Cele mai căutate legi
Ultimele acte citite
Sisteme de securitate
Registrul Agricol Integrat - www.registrulagricolintegrat.ro

Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 1282/4 din  1 octombrie 2002

privind modificarea si completarea planului de conturi pentru societatile bancare 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, precum si 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, in vederea aplicarii acestora si de catre organizatiile cooperatiste de credit

ACT EMIS DE:                MINISTERUL FINANTELOR PUBLICE - Nr. 1.282 din 1 octombrie 2002


SmartCity3

              BANCA NATIONALA A ROMANIEI - Nr. 4 din 13 septembrie 2002
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 761 din 18 octombrie 2002

    In temeiul prevederilor art. 4 din Legea contabilitatii nr. 82/1991, republicata, ale art. 58 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare, precum si ale art. 181 din Ordonanta de urgenta a Guvernului nr. 97/2000 privind organizatiile cooperatiste de credit, aprobata si modificata prin Legea nr. 200/2002,

    ministrul finantelor publice si guvernatorul Bancii Nationale a Romaniei emit urmatorul ordin:

    Art. 1
    (1) Se aproba si se dispune aplicarea de catre organizatiile cooperatiste de credit autorizate conform Ordonantei de urgenta a Guvernului nr. 97/2000 privind organizatiile cooperatiste de credit, aprobata si modificata prin Legea nr. 200/2002, a planului de conturi pentru societatile bancare 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, si 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.
    (2) In vederea reflectarii in contabilitatea organizatiilor cooperatiste de credit a operatiunilor specifice acestora, se modifica si se completeaza, potrivit reglementarilor cuprinse in anexa nr. 1, planul de conturi pentru societatile bancare si normele 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.
    (3) In vederea reflectarii in situatiile financiar-contabile intocmite de organizatiile cooperatiste de credit a operatiunilor specifice acestora, se modifica si se completeaza, potrivit reglementarilor cuprinse in anexa nr. 2, modelele situatiilor financiar-contabile pentru banci si normele 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.
    Art. 2
    Administratorii sau orice alte persoane care au obligatia gestionarii organizatiei cooperatiste de credit raspund, potrivit legii, pentru:
    a) insusirea si aplicarea corecta a prezentelor reglementari;
    b) elaborarea si adaptarea corespunzatoare a programelor informatice utilizate pentru prelucrarea datelor financiar-contabile;
    c) exactitatea si realitatea datelor care sunt prelucrate, respectiv inregistrate in contabilitate si inscrise in situatiile financiar-contabile.
    Art. 3
    Auditorul financiar sau, dupa caz, cenzorii organizatiilor cooperatiste de credit au obligatia verificarii si, dupa caz, a certificarii situatiilor financiar-contabile intocmite de catre organizatiile cooperatiste de credit potrivit prevederilor prezentului ordin, urmarind ca aceste situatii sa prezinte imaginea fidela a pozitiei si performantei financiare a organizatiilor cooperatiste de credit.
    Art. 4
    Organizatiile cooperatiste de credit au obligatia sa depuna situatii financiar-contabile anuale si situatii financiare periodice la Banca Nationala a Romaniei si la unitatile teritoriale ale Ministerului Finantelor Publice, astfel:
    a) la Banca Nationala a Romaniei se depun situatiile financiar-contabile intocmite de catre casele centrale ale cooperativelor de credit in conformitate cu prevederile prezentului ordin, care sa reflecte operatiunile si situatia lor financiara, precum si situatiile care sa reflecte operatiunile si situatia financiara a retelei cooperatiste de credit;
    b) la unitatile teritoriale ale Ministerului Finantelor Publice se depun situatiile financiar-contabile intocmite de catre organizatiile cooperatiste de credit in conformitate cu modelele si normele metodologice aprobate prin Ordinul ministrului finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998, precum si cu modelele prevazute in anexa nr. 2, care sunt mentionate in normele Ministerului Finantelor Publice referitoare la intocmirea, verificarea si centralizarea situatiilor financiare ale agentilor economici. Situatiile financiar-contabile intocmite de catre cooperativele de credit trebuie vizate de casa centrala a cooperativelor de credit.
    Art. 5
    Situatiile financiar-contabile ale organizatiilor cooperatiste de credit se depun, in conformitate cu prevederile art. 31 alin. (1) din Legea contabilitatii nr. 82/1991, republicata, la termenele stabilite prin Ordinul ministrului finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998 privind aprobarea modelelor situatiilor financiar-contabile pentru banci si a normelor metodologice privind intocmirea si utilizarea acestora, precum si prin precizarile cuprinse in anexa nr. 2.
    Art. 6
    (1) Organizatiile cooperatiste de credit care au obtinut autorizatia de functionare de la Banca Nationala a Romaniei vor tine contabilitatea, pana la data de 31 decembrie 2002, conform reglementarilor valabile pentru societatile comerciale nebancare, iar pe baza balantelor de verificare astfel intocmite aceste organizatii cooperatiste de credit vor transpune datele in modelele situatiilor financiare periodice, prevazute in Ordinul ministrului finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998, precum si de anexa nr. 2.
    (2) Administratorii sau orice alte persoane care au obligatia gestionarii acestor organizatii cooperatiste de credit raspund, potrivit legii, pentru transpunerea corecta a soldurilor conturilor din balantele de verificare la data de 31 decembrie 2002, in conturile prevazute in Planul de conturi pentru societatile bancare si de precizarile cuprinse in anexa nr. 1.
    Art. 7
    Anexele nr. 1 - 12*) fac parte integranta din prezentul ordin.
------------
    *) Anexele nr. 1 - 12 sunt reproduse in facsimil.

    Art. 8
    Banca Nationala a Romaniei, cu consultarea asociatiilor profesionale de profil constituite in baza prevederilor art. 88 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare, si ale art. 6 din Ordonanta de urgenta a Guvernului nr. 97/2000 privind organizatiile cooperatiste de credit, aprobata si modificata prin Legea nr. 200/2002, actualizeaza permanent planul de conturi si normele metodologice de utilizare a acestuia, precum si modelele situatiilor financiar-contabile si normele metodologice privind intocmirea si utilizarea acestora, aplicabile institutiilor de credit, in functie de reglementarile ce se adopta pe parcurs si, in conformitate cu prevederile Legii nr. 82/1991, republicata, le supune avizarii Ministerului Finantelor Publice in vederea aplicarii acestora.
    Art. 9
    Banca Nationala a Romaniei va urmari in cadrul actiunilor de supraveghere desfasurate potrivit legii aplicarea de catre institutiile de credit a prevederilor prezentului ordin.
    Art. 10
    Nerespectarea prevederilor prezentului ordin atrage aplicarea sanctiunilor si/sau a masurilor prevazute la art. 69 si, respectiv, la art. 70 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare, precum si a celor prevazute la art. 189 si, respectiv, la art. 191 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002.

                        p. Ministrul finantelor publice,
                              Gheorghe Gherghina,
                               secretar de stat

                    Guvernatorul Bancii Nationale a Romaniei,
                             Mugur Constantin Isarescu

    ANEXA 1

    Reglementari privind reflectarea in contabilitatea organizatiilor cooperatiste de credit a operatiunilor specifice

    In vederea reflectarii in contabilitatea organizatiilor cooperatiste de credit a operatiunilor specifice acestora, se modifica si se completeaza Planul de conturi pentru societatile bancare si normele metodologice de utilizare a acestuia, aprobate prin Ordinul ministrului de stat, ministrul finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1418/344/1997, cu modificarile si completarile ulterioare, dupa cum urmeaza:

    1. Titlul Planului de conturi pentru societatile bancare si normele metodologice de utilizare a acestuia se modifica si este urmatorul: "Planul de conturi pentru institutiile de credit si normele metodologice de utilizare a acestuia".
    2. In cuprinsul Planului de conturi pentru institutiile de credit si normele metodologice de utilizare a acestuia denumirea banca sau societate bancara se inlocuieste cu denumirea institutie de credit.
    3. Pentru evidentierea in contabilitatea organizatiilor cooperatiste de credit a operatiunilor specifice acestora, in Planul de conturi pentru institutiile de credit si normele metodologice de utilizare a acestuia, se introduce grupa 17 "Operatiuni intre organizatiile cooperatiste de credit din cadrul retelei", conturile sintetice de gradul I, II si III aferente acestei grupe, precum si urmatoarele conturi: 342 "Decontari intre organizatiile cooperatiste de credit din cadrul retelei"; 515 "Rezerva de intrajutorare"; 518 "Rezerva mutuala de garantare"; 6016 "Cheltuieli cu operatiunile organizatiilor cooperatiste de credit din cadrul retelei"; 6094 "Cheltuieli pentru constituirea rezervei mutuale de garantare a casei centrale"; 7016 "Venituri din operatiunile cu organizatiile cooperatiste de credit din cadrul retelei". De asemenea, se completeaza functiunea contului 3799 "Alte conturi de regularizare".
    Continutul si functiunea acestor conturi sunt urmatoarele:
________________________________________________________________________________
Grupa 17 - OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
171 - Conturi  curente
      1711 - Cont curent la casa centrala
      1712 - Conturi curente ale cooperativelor de credit afiliate
      1717 - Creante si datorii atasate
             17171 - Creante atasate
             17172 - Datorii atasate
________________________________________________________________________________
CONTINUT:
1711  - cont utilizat de cooperativele de credit pentru inregistrarea
      disponibilitatilor banesti aflate in contul curent la casa centrala la
      care sunt afiliate, precum si a miscarii acestora ca urmare a
      incasarilor si platilor efectuate;
1712  - cont utilizat de casa centrala pentru inregistrarea existentei si
      miscarii disponibilitatilor banesti ale cooperativelor de credit afiliate;
17171 - creante din dobanzi, calculate si neajunse la scadenta, aferente
      disponibilitatilor banesti aflate in contul curent la casa centrala;
17172 - datorii din dobanzi, calculate si neajunse la scadenta, aferente
      disponibilitatilor banesti ale cooperativelor de credit afiliate.

                  Contul 1711 "Cont curent la casa centrala"

    Contul 1711 "Cont curent la casa centrala" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
101   - sumele depuse in numerar la casa centrala de catre cooperativele de
      credit;
121,  - sumele incasate prin conturile de corespondent;
122
1311, - diminuari sau lichidari de depozite constituite la institutiile de
1312, credit din afara retelei;
1313
1421, - imprumuturi primite de la institutiile de credit din afara retelei;
1422,
1423
1411, - incasari reprezentand rambursari de credite acordate institutiilor de
1412, credit din afara retelei;
1413
1611  - sumele incasate de la institutiile de credit din afara retelei privind
      valorile de recuperat;
1621  - sume incasate aflate in curs de clarificare sau de regularizare cu
      institutiile de credit din afara retelei;
1317, - creante atasate incasate privind operatiunile cu institutiile de credit
1417, din afara retelei;
1617
17311, - diminuari sau lichidari de depozite constituite la casa centrala de
17312, catre cooperativele de credit afiliate;
17313
17411, - incasari reprezentand rambursari de credite acordate casei centrale de
17412  catre cooperativele de credit afiliate;
17421, - imprumuturi primite de la casa centrala de catre cooperativele de
17422  credit afiliate;
17611  - incasari reprezentand valori recuperate de la organizatiile
       cooperatiste de credit din cadrul retelei;
17621  - incasari reprezentand alte sume datorate organizatiilor cooperatiste de
       credit din cadrul retelei;
17811, - incasari reprezentand creante restante privind operatiunile cu
17812, organizatiile cooperatiste de credit din cadrul retelei;
17817
17821, - incasari reprezentand creante indoielnice privind operatiunile cu
17822, organizatiile cooperatiste de credit din cadrul retelei;
17827
17171, - dobanzi incasate aferente disponibilitatilor banesti aflate in contul
17317, curent la casa centrala, depozitelor constituite la casa centrala,
17417, creditelor acordate casei centrale si valorilor de recuperat de la
17617  organizatiile cooperatiste de credit din cadrul retelei;
1811,  - incasari reprezentand creante restante privind operatiunile cu
1812,  institutiile de credit din afara retelei;
1817
1821,  - incasari reprezentand creante indoielnice privind operatiunile cu
1822,  institutiile de credit din afara retelei;
1827
2021,  - sumele incasate reprezentand rambursari de credite consortiale
2031,  acordate clientelei, precum si rambursari de credite acordate in cadrul
2041,  operatiunilor de mandat;
2051,
2052,
2061,
2311,
2312,
2321,  - imprumuturi primite de la clientela financiara;
2322
2027,  - dobanzi incasate aferente creditelor consortiale acordate clientelei,
2037,  precum si creditelor acordate in cadrul operatiunilor de mandat;
2047,
2057,
2067,
2317
2511   - sumele incasate de clientela;
2531,  - depozite constituite de clientela;
2532,
2533
2541,  - depozite constituite de clientela pe baza certificatelor de depozit,
2542   carnetelor si libretelor de economii;
2621   - incasari reprezentand sume datorate clientelei si sume in curs de
       clarificare;
2811,  - incasari reprezentand creante si dobanzi restante si indoielnice
2812,  privind operatiunile cu clientela;
2817,
2821,
2822,
2827
341    - sumele incasate si transferate altor subunitati ale aceleiasi
       cooperative de credit;
342    - operatiuni in curs de decontare intre organizatiile cooperatiste de
       credit din cadrul retelei;
35324  - sumele reprezentand taxa pe valoarea adaugata incasata de la bugetul
       statului in baza cererii de rambursare;
3534   - valoarea subventiilor si a alocatiilor de la buget, incasate;
3536,  - sumele restituite de la buget, reprezentand: varsaminte efectuate in
3539   plus din impozite, taxe si alte varsaminte asimilate, precum si
       varsaminte efectuate in plus din alte datorii si creante;
3551   - lichidari de depozite de garantii si cautiuni constituite;
3556   - sumele incasate de la diversi debitori;
       - sumele incasate reprezentand contravaloarea bunurilor mobile si
       imobile, dobandite ca urmare a executarii silite a creantelor, care nu
       sunt necesare desfasurarii activitatii si nici pentru folosinta
       salariatilor;
       - sumele incasate reprezentand contravaloarea cheltuielilor de urmarire
       si de executare a creantelor aferente contractelor de credit investite cu
       formula executorie;
3557   - dobanzile incasate aferente debitorilor diversi;
3566   - sumele incasate de la diversi creditori reprezentand avansuri pentru
       livrarile de bunuri, prestarile de servicii si executarile de lucrari,
       precum si alte sume incasate;
       - plusuri din depuneri de numerar, precum si din alte operatiuni
       efectuate cu numerar;
3712   - cecuri si alte valori incasate prin Casa de compensatie;
       - retrageri de numerar la ghiseele automate de banca de catre clientul
       unei alte institutii de credit, la receptia fondurilor prin Casa de
       compensatie;
3721   - devize cumparate, comisioane percepute in devize;
       - alte sume incasate in devize reprezentand creante;
3722   - contravaloarea in lei reprezentand vanzari de devize;
376    - dobanzi si alte sume incasate in avans;
378    - sumele incasate de la coparticipanti aferente cheltuielilor refacturate
       acestora privind operatiunile de exploatare bancara si nebancara
       efectuate in comun;
       - sumele incasate de la coparticipanti reprezentand venituri din
       operatiunile de exploatare bancara si nebancara efectuate in comun;
3811,  - incasari reprezentand creante si dobanzi restante si indoielnice
3812,  privind operatiunile diverse;
3817,
3821,
3822,
3827
401,    - rambursari de credite subordonate la termen si pe durata
402     nedeterminata;
407    - dobanzile incasate aferente creditelor subordonate la termen si pe
       durata nedeterminata;
412,    - valoarea partilor sociale detinute la casa centrala, rascumparate;
413
4811,   - incasari reprezentand credite si dobanzi restante si indoielnice
4812,   aferente valorilor imobilizate;
4817,
4821,
4822,
4827
508     - sume incasate de la asociati, reprezentand aporturi la capitalul
        social;
531,    - imprumuturi subordonate la termen si pe durata nedeterminata, primite;
532
541     - valoarea subventiilor pentru investitii primite;
70169   - comisioane incasate aferente operatiunilor cu organizatiile
        cooperatiste de credit din cadrul retelei;
7019    - comisioanele incasate aferente operatiunilor de trezorerie si
        interbancare efectuate cu institutiile de credit din afara retelei;
7029    - comisioane incasate aferente operatiunilor cu clientela;
70168,  - sumele recuperate reprezentand contravaloarea creantelor atasate
7018,   aferente contractelor de credit investite cu formula executorie;
7028,
7038,
7048
7053    - sume incasate reprezentand dividende si venituri asimilate;
7069    - comisioane incasate pentru serviciile de schimb si arbitraj;
7083    - comisioane incasate din activitati de asistenta si de consultanta;
7085    - sumele incasate reprezentand venituri privind mijloace de plata;
7087    - sumele incasate reprezentand alte venituri din prestatii de servicii
        financiare;
7099    - sumele incasate reprezentand venituri diverse de exploatare bancara;
7462    - sumele incasate reprezentand venituri din cesiunea imobilizarilor
        financiare;
7493    - subventii pentru exploatare incasate;
7499    - sumele incasate reprezentand venituri diverse de exploatare;
767     - sumele incasate reprezentand venituri din recuperari de creante
        amortizate;
        - sumele recuperate reprezentand contravaloarea creditelor si dobanzilor
        aferente contractelor de credit investite cu formula executorie;
7711,   - sumele incasate reprezentand venituri exceptionale din operatiuni de
7717    gestiune;
777     - sumele incasate reprezentand alte venituri exceptionale.

    Se crediteaza prin debitul urmatoarelor conturi:
101     - sumele ridicate in numerar de la casa centrala;
121,    - sumele platite prin conturile de corespondent;
122
1311,   - depozite constituite la institutiile de credit din afara retelei;
1312,
1313
1421,   - rambursari de imprumuturi primite de la institutiile de credit din
1422,   afara retelei;
1423
1411,   - credite acordate institutiilor de credit din afara retelei;
1412,
1413
1611    - sume platite si care urmeaza sa fie recuperate de la alte institutii
        de credit din afara retelei;
1621    - sume platite institutiilor de credit din afara retelei privind
        cecurile si alte valori, precum si alte sume datorate;
1427,   - datorii atasate platite pentru imprumuturi primite si alte sume
1627    datorate privind operatiuni cu institutiile de credit din afara retelei;
17311,  - depozite constituite la casa centrala de catre cooperativele de credit
17312,  afiliate;
17313
17411,  - credite acordate casei centrale de catre cooperativele de credit
17412   afiliate;
17421,  - rambursari de imprumuturi primite de la casa centrala de catre
17422   cooperativele de credit afiliate;
17611   - sume platite si care urmeaza a se recupera, de la organizatiile
        cooperatiste de credit din cadrul retelei;
17621   - sume platite reprezentand alte sume datorate organizatiilor
        cooperatiste de credit din cadrul retelei;
17427,  - dobanzii platite aferente imprumuturilor primite si altor sume
17627   datorate privind organizatiile cooperatiste de credit din cadrul
        retelei;
17811,  - disponibilitati banesti la casa centrala, nerambursate la scadenta sau
17821   devenite indoielnice;
2021,   - plati efectuate din credite acordate clientelei, precum si credite
2031,   acordate in cadrul operatiunilor de mandat;
2041,
2051,
2052,
2061
2311,   - credite acordate clientelei financiare;
2312
2321,   - imprumuturi primite de la clientela financiara, rambursate;
2322
2327    - datorii atasate platite pentru imprumuturi primite de la clientela
        financiara;
2511    - sumele platite de clientela;
2611    - sumele platite de cooperativele de credit si care urmeaza sa fie
        recuperate de la clientela;
341     - sumele transferate de alte subunitati ale aceleiasi cooperative de
        credit, platite;
342     - operatiuni in curs de decontare intre organizatiile cooperatiste de
        credit din cadrul retelei;
3516    - sumele achitate tertilor, reprezentand retineri de la salariati;
3521,   - sumele virate reprezentand contributia la asigurarile sociale,
3522,   ajutorul de somaj, precum si cele reprezentand alte datorii si creante
3526    sociale;
3531    - impozitul pe profit virat la bugetul statului;
35323   - platile efectuate catre bugetul statului reprezentand taxa pe valoarea
        adaugata;
35326   - taxa pe valoarea adaugata aferenta achizitiilor de bunuri si servicii,
        deductibila;
3533    - sumele virate la buget reprezentand impozit pe salarii si pe alte
        drepturi similare;
3536    - platile efectuate catre bugetul statului sau catre bugetele locale
        privind alte impozite, taxe si varsaminte asimilate;
3538    - platile efectuate catre alte organisme publice privind taxele si
        varsamintele asimilate datorate acestora;
3539    - sumele virate la buget reprezentand alte datorii fata de acesta;
354     - sumele achitate asociatilor reprezentand dividende;
3551    - depozite de garantii si cautiuni, constituite;
3556    - valoarea avansurilor achitate furnizorilor in contul unor livrari de
        bunuri, prestari de servicii sau executari de lucrari;
3566    - sumele platite furnizorilor, creditorilor diversi si colaboratorilor;
3567    - dobanzile platite aferente creditorilor diversi;
361,    - sumele platite reprezentand valoarea materialelor, obiectelor de
362,    inventar, valorilor din aur, metale si pietre pretioase, precum si a
363,    altor stocuri;
367
3721    - devize vandute, comisioane percepute;
        - alte sume platite in devize, reprezentand datorii;
        - disponibilitati in devize la casa centrala, trecute la pierderi;
3722    - plati in lei reprezentand contravaloarea devizelor cumparate;
3749    - sumele platite reprezentand alte cheltuieli de repartizat;
375     - dobanzi si alte cheltuieli platite in avans;
377     - sumele platite coparticipantilor reprezentand venituri retrocedate din
        operatiuni de exploatare bancara si nebancara efectuate in comun;
        - sumele platite coparticipantilor reprezentand cheltuieli din
        operatiuni de exploatare bancara si nebancara efectuate in comun;
401,    - credite subordonate la termen si pe durata nedeterminata, acordate;
402
412,    - valoarea partilor sociale detinute la casa centrala, achizitionate;
413
418     - sumele varsate pentru partile sociale detinute la casa centrala,
        achizitionate;
431,    - avansurile acordate furnizorilor de imobilizari necorporale si
432     corporale;
4412    - sumele platite reprezentand cheltuieli ocazionate de infiintarea si
        extinderea activitatii;
508     - sumele platite asociatilor reprezentand restituirea partilor sociale;
531,    - rambursarea imprumuturilor primite reprezentand datorii subordonate
532     la termen si pe durata nedeterminata;
537     - dobanzile platite aferente datoriilor subordonate la termen si pe
        durata nedeterminata;
60169   - comisioane platite aferente operatiunilor cu organizatiile
        cooperatiste de credit din cadrul retelei;
6019,   - comisioane platite aferente operatiunilor cu institutiile de credit
6029    din afara retelei si celor cu clientela;
6069    - comisioane platite aferente operatiunilor de schimb;
60711,  - sumele platite reprezentand cheltuieli privind angajamente de
60721   finantare si de garantie primite;
6077    - sumele platite reprezentand cheltuieli privind alte angajamente
        primite;
6081    - sumele platite reprezentand cheltuieli cu mijloace de plata;
6087    - sumele platite reprezentand alte cheltuieli cu prestatiile de servicii
        financiare;
6094    - valoarea cotizatiilor platite de catre cooperativele de credit pentru
        constituirea la nivelul casei centrale a rezervei mutuale de garantare;
6099    - sumele platite reprezentand alte cheltuieli care privesc activitatea
        de exploatare bancara;
634     - sumele platite reprezentand cheltuieli cu lucrari executate si
        servicii prestate de terti, precum si cheltuielile de urmarire si de
        executare a creantelor aferente contractelor de credit investite cu
        formula executorie;
635     - sumele platite reprezentand cheltuieli de protocol, reclama si
        publicitate;
649     - sumele platite reprezentand diverse cheltuieli de exploatare;
667,    - disponibilitati la casa centrala trecute la pierderi;
668
6711,   - sumele platite reprezentand cheltuieli exceptionale privind operatiuni
6712,   de gestiune;
6713,
6717
677     - sumele platite reprezentand alte cheltuieli exceptionale.
    Soldul contului reprezinta disponibilitatile banesti ale cooperativelor de credit afiliate, aflate in contul curent la casa centrala.

    Contul 1712 "Conturi curente ale cooperativelor de credit afiliate"

    Contul 1712 "Conturi curente ale cooperativelor de credit afiliate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
101     - depuneri de numerar de catre cooperativele de credit afiliate;
111,    - sumele platite prin contul curent la Banca Nationala a Romaniei sau
121,    prin conturile de corespondent;
122
1611    - sume platite si care urmeaza a fi recuperate de la institutiile de
        credit din afara retelei;
1712    - sumele platite prin conturile curente ale cooperativelor de credit
        afiliate;
17321,  - diminuari sau lichidari de depozite constituite de cooperativele de
17322,  credit afiliate;
17323
17411,  - credite acordate cooperativelor de credit afiliate;
17412
17421,  - rambursari de imprumuturi primite de la cooperativele de credit
17422   afiliate;
17611   - sume platite si care urmeaza a se recupera de la cooperativele de
        credit afiliate;
17621   - sumele platite cooperativelor de credit afiliate reprezentand alte
        sume datorate;
17172,  - dobanzi platite aferente disponibilitatilor, depozitelor constituite,
17327,  imprumuturilor primite si altor sume datorate privind cooperativele de
17427,  credit afiliate;
17627
2021,   - plati efectuate din credite acordate clientelei;
2031,
2041,
2051,
2052,
2061
2311,   - credite acordate clientelei financiare;
2312
2321,   - imprumuturi primite de la clientela financiara, rambursate;
2322
2327    - datorii atasate platite pentru imprumuturi primite de la clientela
        financiara;
2511    - plati ale clientelei;
2611    - sume platite si care urmeaza a fi recuperate de la clientela;
341     - sumele virate de la alte subunitati ale casei centrale in conturile
        cooperativelor de credit afiliate;
342     - operatiuni in curs de decontare intre organizatiile cooperatiste de
        credit din cadrul retelei;
3516    - sumele achitate reprezentand retineri de la salariati;
354     - sumele achitate reprezentand dividende;
3556    - sumele platite reprezentand avansuri acordate, precum si sumele
        platite necuvenit si alte sume reprezentand debite imputate;
3566    - sumele platite furnizorilor si creditorilor diversi;
3567    - dobanzile platite furnizorilor si creditorilor diversi;
361,    - valoarea materialelor, obiectelor de inventar, valorilor din aur,
362,    metale si pietre pretioase, precum si a altor stocuri, achizitionate;
363,
367
3712    - cecuri si alte valori primite pentru incasare;
3716    - cecuri si alte valori incasate prin Casa de compensatie;
3721    - devize vandute, comisioane percepute;
        - alte sume platite in devize reprezentand datorii;
3722    - plati in lei reprezentand contravaloarea, in lei a devizelor
        cumparate;
3749    - sumele platite reprezentand alte cheltuieli de repartizat;
375     - dobanzi si alte cheltuieli platite in avans;
377     - dobanzi si alte sume datorate, platite;
401,    - credite subordonate la termen si pe durata nedeterminata, acordate;
402
431,    - avansurile acordate furnizorilor de imobilizari corporale si
432     necorporale;
4412    - sumele platite reprezentand cheltuieli ocazionate de infiintarea si
        extinderea activitatii;
508     - sumele platite reprezentand restituirea partilor sociale;
531,    - rambursarea imprumuturilor, reprezentand datorii subordonate la termen
532     si pe durata nedeterminata;
537     - dobanzile platite, aferente datoriilor subordonate la termen si pe
        durata nedeterminata;
60169   - comisioane platite aferente operatiunilor intre organizatiile
        cooperatiste de credit din cadrul retelei;
6029    - comisioane platite aferente operatiunilor cu clientela;
6069    - comisioane platite aferente operatiunilor de schimb;
60712,  - comisioane platite privind angajamentele primite;
60722,
6077
6081    - sumele platite reprezentand cheltuieli cu mijloace de plata;
6087    - sumele platite reprezentand alte cheltuieli cu prestatiile de servicii
        financiare;
6099    - sumele platite reprezentand alte cheltuieli care privesc activitatea
        de exploatare;
634     - sumele platite reprezentand cheltuieli cu lucrari executate si
        servicii prestate, precum si cheltuielile de urmarire si de executare a
        creantelor aferente contractelor de credit investite cu formula
        executorie;
635     - sumele platite reprezentand cheltuieli de protocol, reclama si
        publicitate;
649     - sumele platite reprezentand diverse cheltuieli de exploatare;
6711,   - sumele platite reprezentand cheltuieli exceptionale privind operatiuni
6712,   de gestiune;
6713,
6717
677     - sumele platite reprezentand alte cheltuieli exceptionale.

    Se debiteaza prin creditul urmatoarelor conturi:
101     - ridicari de numerar de catre cooperativele de credit afiliate;
111,    - sumele incasate prin contul curent la Banca Nationala a Romaniei sau
121,    prin conturile de corespondent;
122
1621    - sume incasate si care sunt datorate sau sunt in curs de clarificare
        cu institutii de credit din afara retelei;
1712    - sumele incasate prin conturile curente ale cooperativelor de credit
        afiliate;
17321,  - depozite constituite de cooperativele de credit afiliate;
17322,
17323
17411,  - incasari reprezentand rambursari de credite acordate cooperativelor de
17412   credit afiliate;
17421,  - imprumuturi primite de la cooperativele de credit afiliate;
17422
17611   - sumele incasate reprezentand valori de recuperat de la cooperativele
        de credit afiliate;
17621   - sumele incasate reprezentand alte sume datorate cooperativelor de
        credit afiliate;
17811,  - sumele incasate de la cooperativele de credit afiliate reprezentand
17812,  creante restante privind operatiunile cu acestea;
17817
17821,  - sumele incasate de la cooperativele de credit afiliate reprezentand
17822,  creante indoielnice privind operatiunile cu acestea;
17827
17417,  - dobanzi incasate aferente creditelor acordate si valorilor de
17617   recuperat privind cooperativele de credit afiliate;
2021,   - sumele incasate reprezentand rambursari de credite consortiale
2031,   acordate clientelei;
2041,
2051,
2052,
2061,
2311,
2312
2027,   - dobanzi incasate aferente creditelor consortiale acordate clientelei;
2037,
2047,
2057,
2067,
2317
2321,   - imprumuturi primite de la clientela financiara;
2322
2511    - incasari ale clientelei;
2531,   - depozite constituite de clientela;
2532,
2533
2541,   - depozite constituite de clientela pe baza certificatelor de depozit,
2542    carnetelor si libretelor de economii;
2621    - sume incasate si care sunt datorate sau sunt in curs de clarificare
        din operatiuni cu clientela;
2811,   - sume incasate reprezentand creante restante si indoielnice privind
2812,   operatiunile cu clientela;
2817,
2821,
2822,
2827
3712    - cecuri, efecte de comert si alte valori neincasate prin Casa de
        compensatie, pentru care conturile cooperativelor de credit afiliate
        au fost creditate anterior;
3721    - devize cumparate si comisioane percepute;
        - alte sume incasate reprezentand creante in devize;
3722    - contravaloarea in lei reprezentand devizele vandute;
341     - sumele virate din conturile cooperativelor de credit afiliate catre
        subunitati ale casei centrale;
342     - operatiuni in curs de decontare intre organizatiile cooperatiste de
        credit din cadrul retelei;
3556    - sumele incasate, reprezentand diverse debite;
        - sumele incasate reprezentand contravaloarea bunurilor mobile si
        imobile, dobandite ca urmare a executarii silite a creantelor, care nu
        sunt necesare desfasurarii activitatii si nici pentru folosinta
        salariatilor;
        - sumele incasate reprezentand contravaloarea cheltuielilor de urmarire
        si de executare a creantelor aferente contractelor de credit investite
        cu formula executorie;
3557    - dobanzile incasate, aferente debitelor diverse;
3566    - sume incasate, reprezentand avansuri pentru livrarile de bunuri,
        prestarile de servicii si executarile de lucrari, precum si alte sume
        incasate;
376     - dobanzi, precum si alte sume incasate in avans;
3811,   - incasarile aferente creantelor restante si indoielnice, precum si a
3812,   celor aferente dobanzilor restante si indoielnice din operatiuni
3817,   diverse;
3821,
3822,
3827
401,    - credite subordonate la termen si pe durata nedeterminata, rambursate;
402
407     - dobanzi incasate aferente creditelor subordonate la termen si pe
        durata nedeterminata, acordate;
4811,   - sumele incasate reprezentand creante si dobanzi restante, precum si
4812,   creante si dobanzi indoielnice aferente valorilor imobilizate;
4817,
4821,
4822,
4827
508     - sume incasate, reprezentand aporturi la capitalul social;
518     - sumele incasate reprezentand cotizatii platite de cooperativele de
        credit pentru constituirea rezervei mutuale de garantare la nivelul
        casei centrale;
531,    - imprumuturi primite, reprezentand datorii subordonate la termen si pe
532     pe durata nedeterminata;
541     - valoarea subventiilor pentru investitii primite;
70169   - comisioane incasate aferente operatiunilor cu cooperativele de credit
        afiliate;
70168,  - sumele recuperate reprezentand contravaloarea creantelor atasate
7018,   aferente contractelor de credit investite cu formula executorie;
7028,
7038,
7048
7029    - comisioane incasate din operatiuni cu clientela;
7053    - sume incasate reprezentand dividende si venituri asimilate;
7069    - comisioane incasate pentru serviciile de schimb si arbitraj;
7083    - comisioane incasate din activitati de asistenta si de consultanta;
70712,  - comisioane incasate privind angajamentele de finantare, de garantie
70722,  si alte angajamente date;
7077
7085    - sumele incasate reprezentand venituri privind mijloace de plata;
7087    - sumele incasate reprezentand alte venituri din prestatii de servicii
        financiare;
7099    - sumele incasate reprezentand venituri diverse de exploatare;
7493    - subventii pentru exploatare incasate;
7499    - sumele incasate reprezentand venituri diverse de exploatare;
767     - sumele incasate reprezentand venituri din recuperari de creante
        amortizate;
        - sumele recuperate reprezentand contravaloarea creditelor si
        dobanzilor aferente contractelor de credit investite cu formula
        executorie;
7711,   - sumele incasate reprezentand venituri exceptionale din operatiuni de
7717    gestiune;
777     - sumele incasate reprezentand alte venituri exceptionale.
    Soldul contului reprezinta disponibilitatile banesti ale cooperativelor de credit afiliate.

                          Contul 17171 "Creante atasate"

    Contul 17171 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente disponibilitatilor banesti in devize aflate in contul curent
        la casa centrala;
70161   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        disponibilitatilor banesti aflate in contul curent la casa centrala.

    Se crediteaza prin debitul urmatoarelor conturi:
1711    - dobanzi incasate aferente disponibilitatilor banesti aflate in contul
        curent la casa centrala;
17812,  - sume reprezentand dobanzi restante sau indoielnice aferente
17822   disponibilitatilor banesti aflate in contul curent la casa centrala;
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente disponibilitatilor banesti in devize aflate in contul curent
        la casa centrala, trecute la pierderi;
667, 668 - creante din dobanzi, calculate si neajunse la scadenta, aferente
         disponibilitatilor banesti aflate in contul curent la casa centrala,
         trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la scadenta, aferente disponibilitatilor banesti aflate in contul curent la casa centrala.

                            Contul 17172 "Datorii atasate"

    Contul 17172 "Datorii atasate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
3721    - datorii din dobanzi in devize, calculate si neajunse la scadenta,
        aferente disponibilitatilor banesti ale cooperativelor de credit
        afiliate;
60161   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        disponibilitatilor banesti ale cooperativelor de credit afiliate.
    Se debiteaza prin creditul urmatoarelor conturi:
1712    - dobanzi platite aferente disponibilitatilor banesti ale cooperativelor
        de credit afiliate.
    Soldul contului reprezinta datorii din dobanzi, calculate si neajunse la scadenta, aferente disponibilitatilor banesti ale cooperativelor de credit afiliate.
________________________________________________________________________________
Grupa 17 - OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
173 - Depozite intre organizatiile cooperatiste de credit din cadrul retelei
      1731 - Depozite la casa centrala
             17311 - Depozite la vedere la casa centrala
             17312 - Depozite la termen la casa centrala
             17313 - Depozite colaterale la casa centrala
             17317 - Creante atasate
      1732 - Depozite ale cooperativelor de credit afiliate
             17321 - Depozite la vedere ale cooperativelor de credit afiliate
             17322 - Depozite la termen ale cooperativelor de credit afiliate
             17323 - Depozite colaterale ale cooperativelor de credit afiliate
             17327 -  Datorii atasate
________________________________________________________________________________
CONTINUT:
17311   - depozite constituite la casa centrala de catre cooperativele de credit
        afiliate, pentru care durata initiala este cel mult egala cu o zi
        lucratoare;
17312   - depozite constituite la casa centrala de catre cooperativele de credit
        afiliate, pe un termen fix, pentru care durata initiala este mai mare
        de o zi lucratoare;
17313   - depozite constituite la casa centrala de catre cooperativele de credit
        afiliate, in garantie sau pentru efectuarea unor plati ulterioare
        determinate;
17317   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite la casa centrala de catre cooperativele de
        credit afiliate;
17321   - depozite constituite de cooperativele de credit afiliate la casa
        centrala, pentru care durata initiala este cel mult egala cu o zi
        lucratoare;
17322   - depozite constituite de cooperativele de credit afiliate la casa
        centrala, pe un termen fix: pentru care durata initiala este mai mare
        de o zi lucratoare;
17323   - depozite constituite de cooperativele de credit afiliate la casa
        centrala, in garantie sau pentru efectuarea unor plati ulterioare
        determinate;
17327   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite de cooperativele de credit afiliate la casa
        centrala.

               Contul 17311 "Depozite la vedere la casa centrala"
               Contul 17312 "Depozite la termen la casa centrala"
               Contul 17313 "Depozite colaterale la casa centrala"

    Conturile 17311 "Depozite la vedere la casa centrala", 17312 "Depozite la termen la casa centrala" si 17313 "Depozite colaterale la casa centrala" sunt conturi de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
1711    - depozite constituite la casa centrala de catre cooperativele de credit
        afiliate.

    Se crediteaza prin debitul urmatoarelor conturi:
1711    - diminuari sau lichidari de depozite constituite la casa centrala de
        catre cooperativele de credit afiliate;
17811,  - depozite constituite la casa centrala de catre cooperativele de credit
17821   afiliate, nerambursate la scadenta sau devenite indoielnice;
3721    - depozite in devize constituite la casa centrala de catre cooperativele
        de credit afiliate, trecute la pierderi;
667, 668 - depozite constituite la casa centrala de catre cooperativele de
         credit afiliate, trecute la pierderi.
    Soldul conturilor reprezinta depozite la vedere, la termen si colaterale, constituite la casa centrala de catre cooperativele de credit afiliate, nelichidate.

                        Contul 17317 "Creante atasate"

    Contul 17317 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente depozitelor constituite la casa centrala de catre cooperativele
        de credit afiliate;
70162   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite la casa centrala de catre cooperativele de
        credit afiliate.

    Se crediteaza prin debitul urmatoarelor conturi:
1711    - dobanzi incasate aferente depozitelor constituite la casa centrala de
        catre cooperativele de credit afiliate;
17812,  - dobanzi restante sau indoielnice aferente depozitelor constituite la
17822   casa centrala de catre cooperativele de credit afiliate;
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente depozitelor in devize constituite la casa centrala de catre
        cooperativele de credit afiliate, trecute la pierderi;
667, 668 - creante din dobanzi, calculate si neajunse la scadenta, aferente
         depozitelor constituite la casa centrala de catre cooperativele de
         credit afiliate, trecute la pierderi.

    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la scadenta, aferente depozitelor constituite la casa centrala de catre cooperativele de credit afiliate.

    Contul 17321 "Depozite la vedere ale cooperativelor de credit afiliate"
    Contul 17322 "Depozite la termen ale cooperativelor de credit afiliate"
    Contul 17323 "Depozite colaterale ale cooperativelor de credit afiliate"

    Conturile 17321 "Depozite la vedere ale cooperativelor de credit afiliate", 17322 "Depozite la termen ale cooperativelor de credit afiliate" si 17323 "Depozite colaterale ale cooperativelor de credit afiliate" sunt conturi de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
1712    - depozite constituite de cooperativele de credit afiliate.

    Se debiteaza prin creditul urmatoarelor conturi:
1712    - diminuari sau lichidari de depozite constituite de cooperativele
        de credit afiliate.
    Soldul contului reprezinta depozite la vedere, la termen si colaterale, constituite de cooperativele de credit afiliate la casa centrala, nelichidate.

                          Contul 17327 "Datorii atasate"

    Contul 17327 "Datorii atasate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
3721    - datorii din dobanzi in devize, calculate si neajunse la scadenta,
        aferente depozitelor constituite de cooperativele de credit afiliate;
60162   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite de cooperativele de credit afiliate.

    Se debiteaza prin creditul urmatoarelor conturi:
1712    - dobanzi platite aferente depozitelor constituite de cooperativele
        de credit afiliate.
    Soldul contului reprezinta datorii din dobanzi, calculate si neajunse la scadenta, aferente depozitelor constituite de cooperativele de credit afiliate la casa centrala.
________________________________________________________________________________
Grupa 17 - OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
174 - Credite si imprumuturi intre organizatiile cooperatiste de credit din
    cadrul retelei
      1741 - Credite acordate organizatiilor cooperatiste de credit din
           cadrul retelei
             17411 - Credite de pe o zi pe alta acordate organizatiilor
                   cooperatiste de credit din cadrul retelei
             17412 - Credite la termen acordate organizatiilor cooperatiste
                   de credit din cadrul retelei
             17417 - Creante atasate
      1742 - Imprumuturi primite de la organizatiile cooperatiste de credit
           din cadrul retelei
             17421 - Imprumuturi de pe o zi pe alta primite de la
                   organizatiile cooperatiste de credit din cadrul retelei
             17422 - Imprumuturi la termen primite de la organizatiile
                   cooperatiste de credit din cadrul retelei
             17427 - Datorii atasate
________________________________________________________________________________
CONTINUT:
17411   - credite acordate organizatiilor cooperatiste de credit din cadrul
        retelei, in baza unui contract, pe o perioada de cel mult o zi
        lucratoare;
17412   - credite acordate organizatiilor cooperatiste de credit din cadrul
        retelei, in baza unui contract, pentru care durata initiala este mai
        mare de o zi lucratoare;
17417   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        creditelor acordate organizatiilor cooperatiste de credit din cadrul
        retelei;
17421   - imprumuturi primite de la organizatiile cooperatiste de credit din
        cadrul retelei, in baza unui contract, pe o perioada de cel mult o zi
        lucratoare;
17422   - imprumuturi primite de la organizatiile cooperatiste de credit din
        cadrul retelei, in baza unui contract, pentru care durata initiala este
        mai mare de o zi lucratoare;
17427   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        imprumuturilor primite de la organizatiile cooperatiste de credit din
        cadrul retelei.

       Contul 17411 "Credite de pe o zi pe alta acordate organizatiilor
                    cooperatiste de credit din cadrul retelei"
           Contul 17412 "Credite la termen acordate organizatiilor
                    cooperatiste de credit din cadrul retelei"

    Conturile 17411 "Credite de pe o zi pe alta acordate organizatiilor cooperatiste de credit din cadrul retelei" si 17412 "Credite la termen acordate organizatiilor cooperatiste de credit din cadrul retelei" sunt conturi de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
1711,   - credite acordate organizatiilor cooperatiste de credit din cadrul
1712    retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - credite rambursate de organizatiile cooperatiste de credit din cadrul
1712    retelei;
17811,  - credite nerambursate la scadenta sau devenite indoielnice acordate
17821   organizatiilor cooperatiste de credit din cadrul retelei;
3721    - credite in devize acordate organizatiilor cooperatiste de credit din
        cadrul retelei, trecute la pierderi;
5142    - sume utilizate din rezerva generala pentru riscul de credit,
        constituita din profitul net, pentru acoperirea pierderilor din credite;
667,    - credite acordate organizatiilor cooperatiste de credit din cadrul
668     retelei, trecute la pierderi.
    Soldul contului reprezinta credite de pe o zi pe alta si la termen acordate organizatiilor cooperatiste de credit din cadrul retelei, neajunse la scadenta.

                          Contul 17417 "Creante atasate"

    Contul 17417 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente creditelor acordate organizatiilor cooperatiste de credit din
        cadrul retelei;
70163   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        creditelor acordate organizatiilor cooperatiste de credit din cadrul
        retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - dobanzi incasate aferente creditelor acordate organizatiilor
1712    cooperatiste de credit din cadrul retelei;
17812,  - dobanzi restante sau indoielnice aferente creditelor acordate
17822   organizatiilor cooperatiste de credit din cadrul retelei;
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente creditelor in devize acordate organizatiilor cooperatiste de
        credit din cadrul retelei, trecute la pierderi;
5142    - sume utilizate din rezerva generala pentru riscul de credit,
        constituita din profitul net, pentru acoperirea pierderilor din dobanzi;
667,    - creante din dobanzi, calculate si neajunse la scadenta, aferente
668     creditelor acordate organizatiilor cooperatiste de credit din cadrul
        retelei, trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la scadenta, aferente creditelor acordate organizatiilor cooperatiste de credit din cadrul retelei.

    Contul 17421 "Imprumuturi de pe o zi pe alta primite de la organizatiile cooperatiste de credit din cadrul retelei"
    Contul 17422 "Imprumuturi la termen primite de la organizatiile cooperatiste de credit din cadrul retelei"

    Conturile 17421 "Imprumuturi de pe o zi pe alta primite de la organizatiile cooperatiste de credit din cadrul retelei" si 17422 "Imprumuturi la termen primite de la organizatiile cooperatiste de credit din cadrul retelei" sunt conturi de pasiv.

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - imprumuturi primite de la organizatiile cooperatiste de credit din
1712    cadrul retelei.

    Se debiteaza prin creditul urmatoarelor conturi:
1711,   - imprumuturi rambursate organizatiilor cooperatiste de credit din
1712    cadrul retelei.
    Soldul contului reprezinta imprumuturi de pe o zi pe alta si la termen primite de la organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17427 "Datorii atasate"

    Contul 17427 "Datorii atasate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
3721    - datorii din dobanzi in devize, calculate si neajunse la scadenta,
        aferente imprumuturilor primite de la organizatiile cooperatiste de
        credit din cadrul retelei;
60163   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        imprumuturilor primite de la organizatiile cooperatiste de credit din
        cadrul retelei.

    Se debiteaza prin creditul urmatoarelor conturi:
1711,   - dobanzi platite aferente imprumuturilor primite de la organizatiile
1712    cooperatiste de credit din cadrul retelei.
    Soldul contului reprezinta datorii din dobanzi, calculate si neajunse la scadenta, aferente imprumuturilor primite de la organizatiile cooperatiste de credit din cadrul retelei.
________________________________________________________________________________
Grupa 17 - OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
176     - Valori de recuperat si alte sume datorate organizatiilor cooperatiste
        de credit din cadrul retelei
          1761 - Valori de recuperat de la organizatiile cooperatiste de credit
               din cadrul retelei
                 17611 - Valori de recuperat
                 17617 - Creante atasate
          1762 - Alte sume datorate organizatiilor cooperatiste de credit din
               cadrul retelei
                 17621 - Alte sume datorate
                 17627 - Datorii atasate
________________________________________________________________________________
CONTINUT:
17611   - valori de recuperat de la organizatiile cooperatiste de credit din
        cadrul retelei;
17617   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        valorilor de recuperat de la organizatiile cooperatiste de credit din
        cadrul retelei;
17621   - alte sume datorate organizatiilor cooperatiste de credit din cadrul
        retelei;
17627   - datorii din dobanzi, calculate si neajunse la scadenta, aferente altor
        sume datorate organizatiilor cooperatiste de credit din cadrul retelei.

                          Contul 17611 "Valori de recuperat"

    Contul 17611 "Valori de recuperat" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
101,    - sumele platite si care urmeaza a se recupera de la organizatiile
111,    cooperatiste de credit din cadrul retelei.
121,
122,
1711,
1712,
2511,
342

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - sumele incasate reprezentand valori recuperate de la organizatiile
1712,   cooperatiste de credit din cadrul retelei;
342
17811,  - valori nerecuperate la scadenta sau devenite indoielnice privind
17821   operatiunile cu organizatiile cooperatiste de credit din cadrul retelei;
3721    - valori de recuperat in devize de la organizatiile cooperatiste de
        credit din cadrul retelei, trecute la pierderi;
3799    - valori nerecuperate de casa centrala de la cooperativele de credit
        afiliate, reprezentand obligatii ale cooperativelor de credit, garantate
        si platite de casa centrala, acoperite prin utilizare a rezervei mutuale
        de garantare constituita la nivelul casei centrale;
667,    - valori de recuperat de la organizatiile cooperatiste de credit din
668     cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta valori de recuperat de la organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17617 "Creante atasate"

    Contul 17617 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente valorilor de recuperat de la organizatiile cooperatiste de
        credit din cadrul retelei;
70164   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        valorilor de recuperat de la organizatiile cooperatiste de credit din
        cadrul retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - dobanzi incasate aferente valorilor de recuperat de la organizatiile
1712    cooperatiste de credit din cadrul retelei;
17812,  - dobanzi restante sau indoielnice aferente valorilor de recuperat de la
17822   organizatiile cooperatiste de credit din cadrul retelei;
3721    - creante din dobanzi in devize, calculate si neajunse la scadenta,
        aferente valorilor de recuperat in devize de la organizatiile
        cooperatiste de credit din cadrul retelei, trecute la pierderi;
667,    - creante din dobanzi, calculate si neajunse la scadenta, aferente
668     valorilor de recuperat de la organizatiile cooperatiste de credit din
        cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la scadenta, aferente valorilor de recuperat de la organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17621 "Alte sume datorate"

    Contul 17621 "Alte sume datorate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
101,    - sumele incasate reprezentand alte sume datorate organizatiilor
111,    cooperatiste de credit din cadrul retelei.
121,
122,
1711,
1712,
2511,
342

    Se debiteaza prin creditul urmatoarelor conturi:
1711,   - sumele platite reprezentand alte sume datorate organizatiilor
1712,   cooperatiste de credit din cadrul retelei.
342
    Soldul contului reprezinta alte sume datorate organizatiilor cooperatiste de credit din cadrul retelei.

                          Contul 17627 "Datorii atasate"

    Contul 17627 "Datorii atasate" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
3721    - datorii din dobanzi in devize, calculate si neajunse la scadenta,
        aferente altor sume datorate organizatiilor cooperatiste de credit din
        cadrul retelei;
60164   - datorii din dobanzi, calculate si neajunse la scadenta, aferente altor
        sume datorate organizatiilor cooperatiste de credit din cadrul retelei.

    Se debiteaza prin creditul urmatoarelor conturi:
1711,   -  dobanzi platite aferente altor sume datorate organizatiilor
1712    cooperatiste de credit din cadrul retelei.
    Soldul contului reprezinta datorii din dobanzi, calculate si neajunse la scadenta, aferente altor sume datorate organizatiilor cooperatiste de credit din cadrul retelei.
________________________________________________________________________________
Grupa 17 - OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
178     - Creante restante si indoielnice privind operatiunile cu organizatiile
        cooperatiste de credit din cadrul retelei
          1781 - Creante restante privind operatiunile cu organizatiile
               cooperatiste de credit din cadrul retelei
                 17811 - Creante restante
                 17812 - Dobanzi restante
                 17817 - Creante atasate
          1782 - Creante indoielnice privind operatiunile cu organizatiile
               cooperatiste de credit din cadrul retelei
                 17821 - Creante indoielnice
                 17822 - Dobanzi indoielnice
                 17827 - Creante atasate
________________________________________________________________________________
CONTINUT:
17811   - creante din depozite constituite, credite acordate si valori de
        recuperat, nerambursate la scadenta de la organizatiile cooperatiste de
        credit din cadrul retelei;
17812   - creante din dobanzi neincasate la scadenta de la organizatiile
        cooperatiste de credit din cadrul retelei;
17817   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        creantelor si/sau dobanzilor restante privind operatiunile cu
        organizatiile cooperatiste de credit din cadrul retelei;
17821   - creante din depozite constituite, credite acordate si valori de
        recuperat de la organizatiile cooperatiste de credit din cadrul retelei,
        trecute in litigiu;
17822   - creante din dobanzi aferente operatiunilor cu organizatiile
        cooperatiste de credit din cadrul retelei, trecute in litigiu;
17827   - creante din dobanzii, calculate si neajunse la scadenta, aferente
        creantelor si/sau dobanzilor indoielnice privind operatiunile cu
        organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17811 "Creante restante"

    Contul 17811 "Creante restante" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
1711, 17311,  - creante nerambursate la scadenta aferente operatiunilor cu
17312, 17313, organizatiile cooperatiste de credit din cadrul retelei.
17411, 17412,
17611

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712    - creante restante rambursate privind operatiunile cu
              organizatiile cooperatiste de credit din cadrul retelei;
17821         - creante restante aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute in litigiu;
3721          - creante restante in devize, aferente operatiunilor cu
              organizatiile cooperatiste de credit din cadrul retelei, trecute
              la pierderi;
5142          - sume utilizate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              credite;
667, 668      - creante restante, aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta creante nerambursate la scadenta de la organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17812 "Dobanzi restante"

    Contul 17812 "Dobanzi restante" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
17171, 17317, - creante din dobanzi neincasate la scadenta de la
17417, 17617  organizatiile cooperatiste de credit din cadrul retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712    - dobanzi restante incasate privind operatiunile cu organizatiile
              cooperatiste de credit din cadrul retelei;
17822         - dobanzi restante aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute in litigiu;
3721          - dobanzi restante in devize, aferente operatiunilor cu
              organizatiile cooperatiste de credit din cadrul retelei, trecute
              la pierderi;
5142          - sume utilizate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              dobanzi;
667, 668      - dobanzi restante aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta dobanzi neincasate la scadenta de la organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17817 "Creante atasate"

    Contul 17817 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721          - creante din dobanzi in devize, calculate si neajunse la
              scadenta, aferente creantelor si/sau dobanzilor restante privind
              operatiunile cu organizatiile cooperatiste de credit din cadrul
              retelei;
70168         - creante din dobanzi, calculate si neajunse la scadenta,
              aferente creantelor si/sau dobanzilor restante privind
              operatiunile cu organizatiile cooperatiste de credit din cadrul
              retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 17112   - dobanzi incasate aferente creantelor si/sau dobanzilor restante
              privind operatiunile cu organizatiile cooperatiste de credit din
              cadrul retelei;
17822         - creante din dobanzi aferente creantelor si/sau dobanzilor
              restante privind operatiunile cu organizatiile cooperatiste de
              credit din cadrul retelei, trecute in litigiu;
3721          - creante din dobanzi in devize, calculate si neajunse la
              scadenta, aferente creantelor si/sau dobanzilor restante privind
              operatiunile cu organizatiile cooperatiste de credit din cadrul
              retelei, trecute la pierderi;
5142          - sume utilizate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              dobanzi;
667, 668      - creante din dobanzi, calculate si neajunse la scadenta,
              aferente creantelor si/sau dobanzilor restante privind
              operatiunile cu organizatiile cooperatiste de credit din cadrul
              retelei, trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la
scadenta, aferente creantelor si/sau dobanzilor restante privind operatiunile cu organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17821 "Creante indoielnice"

    Contul 17821 "Creante indoielnice" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
1711, 17311,  - creante curente si restante aferente operatiunilor cu
17312, 17313, organizatiile cooperatiste de credit din cadrul retelei, trecute
17411, 17412, in litigiu.
17611, 17811

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712    - creante indoielnice rambursate privind operatiunile cu
              organizatiile cooperatiste de credit din cadrul retelei;
3721          - creante indoielnice in devize, aferente operatiunilor cu
              organizatiile cooperatiste de credit din cadrul retelei, trecute
              la pierderi;
5142          - sume utilitate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              credite;
667, 668      - creante indoielnice aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta creante indoielnice aferente operatiunilor cu organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17822 "Dobanzi indoielnice"

    Contul 17822 "Dobanzi indoielnice" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
17171, 17317, - dobanzi curente si restante de la organizatiile cooperatiste
17417, 17617, de credit din cadrul retelei, trecute in litigiu.
17812, 17817

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712    - dobanzi indoielnice incasate privind operatiunile cu
              organizatiile cooperatiste de credit din cadrul retelei;
3721          - dobanzi indoielnice in devize, aferente operatiunilor cu
              organizatiile cooperatiste de credit din cadrul retelei, trecute
              la pierderi;
5142          - sume utilizate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              dobanzi;
667, 668      - dobanzi indoielnice, aferente operatiunilor cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi indoielnice aferente operatiunilor cu organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 17827 "Creante atasate"

    Contul 17827 "Creante atasate" este un cont de activ.
    Se debiteaza prin creditul urmatoarelor conturi:
3721          - creante din dobanzi in devize, calculate si neajunse la
              scadenta, aferente creantelor si/sau dobanzilor indoielnice
              privind operatiunile cu organizatiile cooperatiste de credit din
              cadrul retelei;
70168         - creante din dobanzi, calculate si neajunse la scadenta, aferente
              creantelor si/sau dobanzilor indoielnice privind operatiunile cu
              organizatiile cooperatiste de credit din cadrul retelei.

    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712    - dobanzi incasate aferente creantelor si/sau dobanzilor
              indoielnice privind operatiunile cu organizatiile cooperatiste
              de credit din cadrul retelei;
3721          - creante din dobanzi aferente creantelor si/sau dobanzilor
              indoielnice, in devize privind operatiunile cu organizatiile
              cooperatiste de credit din cadrul retelei, trecute la pierderi;
5142          - sume utilizate din rezerva generala pentru riscul de credit,
              constituita din profitul net, pentru acoperirea pierderilor din
              dobanzi;
667, 668      - creante din dobanzi aferente creantelor si/sau dobanzilor
              indoielnice privind operatiunile cu organizatiile cooperatiste de
              credit din cadrul retelei, trecute la pierderi.
    Soldul contului reprezinta creante din dobanzi, calculate si neajunse la scadenta, aferente creantelor si/sau dobanzilor indoielnice de la organizatiile cooperatiste de credit din cadrul retelei.
________________________________________________________________________________
Grupa 34 - DECONTARI INTRABANCARE SI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL RETELEI
342     - Decontari intre organizatiile cooperatiste de credit din cadrul
        retelei
________________________________________________________________________________
CONTINUT:
342     - operatiuni in curs de decontare intre organizatiile cooperatiste de
        credit din cadrul retelei. Fiind cont de legatura intre casa centrala si
        cooperativele de credit afiliate, aceste organizatii cooperatiste de
        credit pot sa utilizeze acest cont in functie de necesitatile proprii
        ale acestora.

                        Contul 342 "Decontari intre organizatiile
                        cooperatiste de credit din cadrul retelei"

    Contul 342 "Decontari intre organizatiile cooperatiste de credit din cadrul retelei" este un cont bifunctional.
    Se crediteaza prin debitul urmatoarelor conturi:
1711, 1712, 17611, - operatiuni in curs de decontare intre organizatiile
17621, 2511        cooperatiste de credit din cadrul retelei.

    Se debiteaza prin creditul urmatoarelor conturi:
1711, 1712, 17611, - operatiuni in curs de decontare intre organizatiile
17621, 2511        cooperatiste de credit din cadrul retelei.
    Soldul creditor sau debitor al contului reprezinta operatiuni in curs de decontare intre organizatiile cooperatiste de credit din cadrul retelei.

                          Contul 3799 "Alte conturi de regularizare"

    Debitarea contului 3799 "Alte conturi de regularizare" se completeaza cu:
17611         - valori nerecuperate de casa centrala de la cooperativele de
              credit afiliate, reprezentand obligatii ale cooperativelor de
              credit, garantate si platite de casa centrala, acoperite prin
              utilizarea rezervei mutuale de garantare constituita la nivelul
              casei centrale;
518           - recuperari de sume aferente garantarii de catre casa centrala a
              obligatiilor cooperativelor de credit afiliate.

    Creditarea contului 3799 Alte conturi de regularizare" se completeaza cu:
518           - sumele reprezentand utilizarea de catre casa centrala a rezervei
              mutuale de garantare constituita din profitul brut, precum si din
              cotizatiile platite de cooperativele de credit.
________________________________________________________________________________
Grupa 51 - PRIME LEGATE DE CAPITAL SI REZERVE
515     - Rezerva de intrajutorare
518     - Rezerva mutuala de garantare
          5181 - Rezerva mutuala de garantare constituita din profitul brut
          5182 - Rezerva mutuala de garantare constituita din cotizatiile
               cooperativelor de credit afiliate ________________________________________________________________________________
CONTINUT:
515     - rezerva de intrajutorare constituita anual de catre cooperativele de
        credit din profitul net, in cotele si limitele prevazute de lege, in
        scopul crearii conditiilor necesare in vederea reducerii costurilor
        operatiunilor bancare desfasurate cu membrii cooperatori;
518     - rezerva mutuala de garantare constituita la nivelul casei centrale din
        sumele platite de cooperativele de credit afiliate reprezentand
        cotizatii pentru constituirea acestor rezerve, precum si din sumele
        repartizate din profitul brut al casei centrale si care sunt utilizate
        in scopul garantarii obligatiilor cooperativelor de credit afiliate.

                          Contul 515 "Rezerva de intrajutorare"

    Contul 515 "Rezerva de intrajutorare" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
592     - profitul net realizat de cooperativele de credit la incheierea
        exercitiului financiar, repartizat la rezerva de intrajutorare in scopul
        crearii conditiilor necesare in vederea reducerii costurilor
        operatiunilor bancare desfasurate cu membrii cooperatori.
    Soldul contului reprezinta rezerva de intrajutorare existenta.

                          Contul 518 "Rezerva mutuala de garantare"

    Contul 518 "Rezerva mutuala de garantare" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
1712    - sumele incasate reprezentand cotizatii platite de cooperativele de
        credit pentru constituirea rezervei mutuale de garantare la nivelul
        casei centrale;
592     - sumele repartizate din profitul brut al casei centrale pentru
        constituirea rezervei mutuale de garantare;
3799    - recuperari de sume aferente garantarii de catre casa centrala a
        obligatiilor cooperativelor de credit afiliate.

    Se debiteaza prin creditul urmatoarelor conturi:
3799    - sumele reprezentand utilizarea de catre casa centrala a rezervei
        mutuale de garantare constituita din profitul brut, precum si din
        cotizatiile platite de cooperativele de credit.
    Soldul contului reprezinta rezerva mutuala de garantare existenta.
________________________________________________________________________________
Grupa 60 - CHELTUIELI DE EXPLOATARE BANCARA
6016     - Cheltuieli cu operatiunile organizatiilor cooperatiste de credit din
         cadrul retelei
           60161 - Dobanzi la conturile curente ale cooperativelor de credit
                 afiliate
           60162 - Dobanzi la depozitele cooperativelor de credit afiliate
           60163 - Dobanzi la imprumuturile de la organizatiile cooperatiste de
                 credit din cadrul retelei
           60164 - Dobanzi privind alte sume datorate organizatiilor
                 cooperatiste de credit din cadrul retelei
           60169 - Comisioane
________________________________________________________________________________

CONTINUT:
60161   - dobanzi si varsaminte asimilate aferente disponibilitatilor banesti
        aflate in conturile curente ale cooperativelor de credit afiliate;
60162   - dobanzi si varsaminte asimilate aferente depozitelor constituite de
        organizatiile cooperatiste de credit din cadrul retelei;
60163   - dobanzi si varsaminte asimilate aferente imprumuturilor primite de la
        organizatiile cooperatiste de credit din cadrul retelei;
60164   - dobanzi si varsaminte asimilate privind alte sume datorate
        organizatiilor cooperatiste de credit din cadrul retelei;
60169   - comisioane aferente operatiunilor intre organizatiile cooperatiste de
        credit din cadrul retelei.

                    Contul 60161 "Dobanzi la conturile curente
                      ale cooperativelor de credit afiliate"

    Se debiteaza prin creditul urmatoarelor conturi:
17172   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        disponibilitatilor banesti ale cooperativelor de credit afiliate;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente disponibilitatilor banesti ale cooperativelor de
        credit afiliate.

                    Contul 60162 "Dobanzi la depozitele cooperativelor
                                  de credit afiliate"

    Se debiteaza prin creditul urmatoarelor conturi:
17327   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite de cooperativele de credit afiliate;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente depozitelor constituite de cooperativele de credit
        afiliate.

                    Contul 60163 "Dobanzi la imprumuturile de la
              organizatiile cooperatiste de credit din cadrul retelei"

    Se debiteaza prin creditul urmatoarelor conturi:
17427   - datorii din dobanzi, calculate si neajunse la scadenta, aferente
        imprumuturilor primite de la organizatiile cooperatiste de credit din
        cadrul retelei;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente imprumuturilor primite de la organizatiile
        cooperatiste de credit din cadrul retelei.

                    Contul 60164 "Dobanzi privind alte sume datorate
               organizatiilor cooperatiste de credit din cadrul retelei"

    Se debiteaza prin creditul urmatoarelor conturi:
17627   - datorii din dobanzi, calculate si neajunse la scadenta, aferente altor
        sume datorate organizatiilor cooperatiste de credit din cadrul retelei;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente altor sume datorate organizatiilor cooperatiste de
        credit din cadrul retelei.

                             Contul 60169 "Comisioane"

    Se debiteaza prin creditul urmatoarelor conturi:
1711,   - comisioane platite aferente operatiunilor intre organizatiile
1712    cooperatiste de credit din cadrul retelei.
________________________________________________________________________________
Grupa 60 - CHELTUIELI DE EXPLOATARE BANCARA
6094 "Cheltuieli pentru constituirea rezervei mutuale de garantare a casei centrale"
________________________________________________________________________________
CONTINUT:
6094     - cheltuieli reprezentand cotizatiile cooperativelor de credit pentru
         constituirea la nivelul casei centrale a rezervei mutuale de garantare.

                    Contul 6094 "Cheltuieli pentru constituirea
                  rezervei mutuale de garantare a casei centrale"

    Se debiteaza prin creditul urmatoarelor conturi:
1711    - valoarea cotizatiilor platite de catre cooperativele de credit pentru
        constituirea la nivelul casei centrale a rezervei mutuale de garantare.
________________________________________________________________________________
Grupa 70 - VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA
7016    - Venituri din operatiunile cu organizatiile cooperatiste de credit din
        cadrul retelei
          70161 - Dobanzi de la contul curent la casa centrala
          70162 - Dobanzi de la depozitele la casa centrala
          70163 - Dobanzi de la creditele acordate organizatiilor cooperatiste
                de credit din cadrul retelei
          70164 - Dobanzi privind valorile de recuperat de la organizatiile
                cooperatiste de credit din cadrul retelei
          70168 - Dobanzi din creante restante si indoielnice privind
                operatiunile cu organizatiile cooperatiste de credit din cadrul
                retelei
          70169 - Comisioane
________________________________________________________________________________
CONTINUT:
70161   - dobanzi si varsaminte asimilate aferente disponibilitatilor banesti
        aflate in contul curent la casa centrala;
70162   - dobanzi si varsaminte asimilate aferente depozitelor constituite la
        casa centrala;
70163   - dobanzi si varsaminte asimilate aferente creditelor acordate
        organizatiilor cooperatiste de credit din cadrul retelei;
70164   - dobanzi si varsaminte asimilate privind valorile de recuperat de la
        organizatiile cooperatiste de credit din cadrul retelei;
70168   - dobanzi aferente creantelor restante si indoielnice privind
        operatiunile cu organizatiile cooperatiste de credit din cadrul retelei;
70169   - comisioane aferente operatiunilor cu organizatiile cooperatiste de
        credit din cadrul retelei.

                    Contul 70161 "Dobanzi de la contul curent
                              la casa centrala"

    Se crediteaza prin debitul urmatoarelor conturi:
17171   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        disponibilitatilor banesti aflate in contul curent la casa centrala;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente disponibilitatilor banesti in devize aflate in contul
        curent la casa centrala.

                    Contul 70162 "Dobanzi de la depozitele
                              la casa centrala"

    Se crediteaza prin debitul urmatoarelor conturi:
17317   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        depozitelor constituite la casa centrala de catre cooperativele de
        credit afiliate;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente depozitelor constituite la casa centrala de catre
        cooperativele de credit afiliate.

                    Contul 70163 "Dobanzi de la creditele acordate
              organizatiilor cooperatiste de credit din cadrul retelei"

    Se crediteaza prin debitul urmatoarelor conturi:
17417   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        creditelor acordate organizatiilor cooperatiste de credit din cadrul
        retelei;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente creditelor acordate organizatiilor cooperatiste de
        credit din cadrul retelei.

                    Contul 70164 "Dobanzi privind valorile de recuperat
             de la organizatiile cooperatiste de credit din cadrul retelei"

    Se crediteaza prin debitul urmatoarelor conturi:
17617   - creante din dobanzi, calculate si neajunse la scadenta, aferente
        valorilor de recuperat de la organizatiile cooperatiste de credit din
        cadrul retelei;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente valorilor de recuperat de la organizatiile
        cooperatiste de credit din cadrul retelei.

         Contul 70168 "Dobanzi din creante restante si indoielnice privind
      operatiunile cu organizatiile cooperatiste de credit din cadrul retelei"

    Se crediteaza prin debitul urmatoarelor conturi:
17817,  - creante din dobanzi, calculate si neajunse la scadenta, aferente
17827   creantelor si/sau dobanzilor restante si indoielnice privind
        operatiunile cu organizatiile cooperatiste de credit din cadrul retelei;
3722    - contravaloarea in lei a dobanzilor in devize, calculate si neajunse la
        scadenta, aferente creantelor si/sau dobanzilor restante si indoielnice
        privind operatiunile cu organizatiile cooperatiste de credit din cadrul
        retelei;
1711,   - sumele recuperate reprezentand contravaloarea creantelor atasate
1712    aferente contractelor de credit investite cu formula executorie privind
        organizatiile cooperatiste de credit din cadrul retelei.

                    Contul 70169 "Comisioane"

    Se crediteaza prin debitul urmatoarelor conturi:
1711,   - comisioane incasate aferente operatiunilor cu organizatiile
1712    cooperatiste de credit din cadrul retelei. ________________________________________________________________________________

    ANEXA 2

    Reglementari privind intocmirea unor situatii financiar-contabile de catre institutiile de credit

    In vederea reflectarii in situatiile financiar-contabile a operatiunilor specifice organizatiilor cooperatiste de credit, se modifica si se completeaza Modelele situatiilor financiar-contabile pentru banci si normele metodologice privind intocmirea si utilizarea acestora, aprobate prin Ordinul ministrului finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1524/362/1998, cu modificarile si completarile ulterioare, dupa cum urmeaza:

    1. Denumirea Modelelor situatiilor financiar-contabile pentru banci si normele metodologice privind intocmirea si utilizarea acestora se modifica si este urmatoarea: "Modelele situatiilor financiar-contabile pentru institutiile de credit si normele metodologice privind intocmirea si utilizarea acestora".
    2. In cuprinsul Modelelor situatiilor financiar-contabile pentru institutiile de credit si normele metodologice privind intocmirea si utilizarea acestora, denumirea banca se inlocuieste cu denumirea institutie de credit.
    3. In vederea prezentarii operatiunilor realizate intre organizatiile cooperatiste de credit din cadrul aceleiasi retele, inregistrate cu ajutorul conturilor din grupa 17, inclusiv a creantelor restante si indoielnice, se introduce situatia financiar-contabila periodica mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele", al carei model este prezentat in anexa nr. 6.
    3.1. Caracteristicile situatiei financiar-contabile mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele" sunt urmatoarele:

    PREZENTARE
    Documentul - mod. 4030 - cuprinde operatiunile realizate intre organizatiile cooperatiste de credit din cadrul aceleiasi retele si inregistrate cu ajutorul conturilor din grupa 17, inclusiv creantele restante si indoielnice, la valoarea lor bruta.

    CONTINUT
    Linii
    Liniile prezinta operatiunile realizate intre organizatiile cooperatiste de credit din cadrul aceleiasi retele: conturi curente, depozite, credite, imprumuturi, valori de recuperat, alte sume datorate, creante restante si indoielnice.

    REGULI DE RAPORTARE
    Institutiile de credit care raporteaza:
    "Toate casele centrale ale cooperativelor de credit:
    - o situatie - mod. 4030 - la nivelul casei centrale a cooperativelor de credit;
    - o situatie - mod. 4030 - la nivelul retelei cooperativelor de credit, cuprinzand operatiunile realizate intre organizatiile cooperatiste de credit din cadrul retelei.

    Moneda:
    Casele centrale raporteaza un document - mod. 4030 - in lei pentru operatiunile efectuate in lei si un document - mod. 4030 - in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: trimestrial (trim. I, II si III) si anual.
    3.2. Corelatiile dintre pozitiile situatiei financiare mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele" si Planul de conturi pentru institutiile de credit sunt urmatoarele:
 _______________________________________________________
|  COD POZITIE  |            PLAN DE CONTURI            |
|_______________|_______________________________________|
|       0       |                  1                    |
|_______________|_______________________________________|
|     110       | 1711 + 17171                          |
|_______________|_______________________________________|
|     111       | 1711                                  |
|_______________|_______________________________________|
|     117       | 17171                                 |
|_______________|_______________________________________|
|     120       | 1731                                  |
|_______________|_______________________________________|
|     121       | 17311                                 |
|_______________|_______________________________________|
|     122       | 17312                                 |
|_______________|_______________________________________|
|     123       | 17313                                 |
|_______________|_______________________________________|
|     127       | 17317                                 |
|_______________|_______________________________________|
|     130       | 1741                                  |
|_______________|_______________________________________|
|     131       | 17411                                 |
|_______________|_______________________________________|
|     132       | 17412                                 |
|_______________|_______________________________________|
|     137       | 17417                                 |
|_______________|_______________________________________|
|     140       | 1761                                  |
|_______________|_______________________________________|
|     141       | 17611                                 |
|_______________|_______________________________________|
|     147       | 17617                                 |
|_______________|_______________________________________|
|     150       | 178                                   |
|_______________|_______________________________________|
|     151       | 1781                                  |
|_______________|_______________________________________|
|     152       | 17811                                 |
|_______________|_______________________________________|
|     153       | 17812                                 |
|_______________|_______________________________________|
|     154       | 17817                                 |
|_______________|_______________________________________|
|     155       | 1782                                  |
|_______________|_______________________________________|
|     156       | 17821                                 |
|_______________|_______________________________________|
|     157       | 17822                                 |
|_______________|_______________________________________|
|     158       | 17827                                 |
|_______________|_______________________________________|
|     210       | 1712 + 17172                          |
|_______________|_______________________________________|
|     211       | 1712                                  |
|_______________|_______________________________________|
|     217       | 17172                                 |
|_______________|_______________________________________|
|     220       | 1732                                  |
|_______________|_______________________________________|
|     221       | 17321                                 |
|_______________|_______________________________________|
|     222       | 17322                                 |
|_______________|_______________________________________|
|     223       | 17323                                 |
|_______________|_______________________________________|
|     227       | 17327                                 |
|_______________|_______________________________________|
|     230       | 1742                                  |
|_______________|_______________________________________|
|     231       | 17421                                 |
|_______________|_______________________________________|
|     232       | 17422                                 |
|_______________|_______________________________________|
|     237       | 17427                                 |
|_______________|_______________________________________|
|     240       | 1762                                  |
|_______________|_______________________________________|
|     241       | 17621                                 |
|_______________|_______________________________________|
|     247       | 17627                                 |
|_______________|_______________________________________|

    4. In conditiile in care, in cadrul situatiilor financiar-contabile se introduc pozitii noi, corelatiile dintre unele pozitii si Planul de conturi pentru institutiile de credit se modifica si se completeaza astfel:
    4.1. In cadrul documentelor care au corespondenta cu nomenclatorul de pozitii se introduc urmatoarele pozitii:

 COD               CORELATIA CU PLANUL DE CONTURI                 DOCUMENTELE LA
 POZITIE                                                          CARE SE REFERA

     A60  OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT         4000
          DIN CADRUL ACELEIASI RETELE                                   4100
          1711 + 17171 + 1731 + 1741 + 1761 + 178
     G60  OPERATIUNI INTRE ORGANIZATIILE COOPERATISTE DE CREDIT         4000
          DIN CADRUL ACELEIASI RETELE                                   4100
          1712 + 17172 + 1732 + 1742 + 1762
     E7A  DECONTARI INTRABANCARE SI INTRE ORGANIZATIILE                 4000
          COOPERATISTE DE CREDIT DIN CADRUL ACELEIASI RETELE            4100
          341 + 342
     E7B     DECONTARI INTRABANCARE                                     4016
             341
     E7F     DECONTARI INTRE ORGANIZATIILE COOPERATISTE DE              4016
             CREDIT DIN CADRUL ACELEIASI RETELE
             342
     K7A  DECONTARI INTRABANCARE SI INTRE ORGANIZATIILE                 4000
          COOPERATISTE DE CREDIT DIN CADRUL ACELEIASI RETELE            4100
          341 + 342
     K7B     DECONTARI INTRABANCARE                                     4016
             341
     K7F     DECONTARI INTRE ORGANIZATIILE COOPERATISTE DE              4016
             CREDIT DIN CADRUL ACELEIASI RETELE
             342
    L120  REZERVA DE INTRAJUTORARE                                      4000
          515                                                           4021
    L130  REZERVA MUTUALA DE GARANTARE                                  4000
          518
    L131  REZERVA MUTUALA DE GARANTARE CONSTITUITA DIN PROFITUL         4021
          BRUT
          5181
    L132  REZERVA MUTUALA DE GARANTARE CONSTITUITA DIN                  4021
          COTIZATIILE COOPERATIVELOR DE CREDIT AFILIATE
          5182
     S2V     OPERATIUNI CU ORGANIZATIILE COOPERATISTE DE CREDIT         4080
             DIN CADRUL ACELEIASI RETELE                                4180
             60161 + 60162 + 60163 + 60164
    S110        CONTURI CURENTE ALE COOPERATIVELOR DE CREDIT            4080
                AFILIATE
                60161
    S111        DEPOZITE ALE COOPERATIVELOR DE CREDIT AFILIATE          4080
                60162
    S112        IMPRUMUTURI DE LA ORGANIZATIILE COOPERATISTE DE         4080
                CREDIT DIN CADRUL ACELEIASI RETELE
                60163
    S113        ALTE SUME DATORATE ORGANIZATIILOR COOPERATISTE          4080
                DE CREDIT DIN CADRUL ACELEIASI RETELE
                60164
     S31     COMISIOANE                                                 4080
             6019
     S35     COMISIOANE AFERENTE OPERATIUNILOR CU ORGANIZATIILE         4080
             COOPERATISTE DE CREDIT DIN CADRUL ACELEIASI RETELE
             60169
    V169  CHELTUIELI PENTRU CONSTITUIREA REZERVEI MUTUALE DE            4080
          GARANTARE A CASEI CENTRALE                                    4180
          6094
     W2V     OPERATIUNI CU ORGANIZATIILE COOPERATISTE DE CREDIT         4080
             DIN CADRUL ACELEIASI RETELE                                4180
             70161 + 70162 + 70163 + 70164 + 70168
    W110        CONT CURENT LA CASA CENTRALA                            4080
                70161
    W111        DEPOZITE LA CASA CENTRALA                               4080
                70162
    W112        CREDITE ACORDATE ORGANIZATIILOR COOPERATISTE DE         4080
                CREDIT DIN CADRUL ACELEIASI RETELE
                70163
    W113        VALORI DE RECUPERAT DE LA ORGANIZATII                   4080
                COOPERATISTE DE CREDIT DIN CADRUL ACELEIASI
                RETELE
                70164
    W114        CREANTE RESTANTE SI INDOIELNICE PRIVIND                 4080
                ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL
                ACELEIASI RETELE
                70168
     W31     COMISIOANE                                                 4080
             7019
     W35     COMISIOANE AFERENTE OPERATIUNILOR INTRE                    4080
             ORGANIZATIILE COOPERATISTE DE CREDIT DIN CADRUL
             ACELEIASI RETELE
             70169
    Z136  VENITURI DIN RELUAREA REZERVEI MUTUALE DE GARANTARE           4080
          782                                                           4180

    4.2. In cadrul documentelor care au corespondenta cu nomenclatorul de pozitii, corelatiile cu Planul de conturi pentru institutiile de credit ale unor pozitii se modifica astfel:

 COD                 CORELATIA CU PLANUL DE CONTURI               DOCUMENTELE LA
 POZITIE                                                          CARE SE REFERA
     A01  OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE           4000
          (activ)                                                       4100
          10 + 111 + 1171 + 121 + 1271 + 131 + 141 + 151 + 161 +
          + 1711 + 17171 + 1731 + 1741 + 1761 + 178 + 181 + 182 -
          - 191
     G01  OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE           4000
          (pasiv)                                                       4100
          112 + 1172 + 122 + 1272 + 132 + 142 + 152 + 162 +
          + 1712 + 17172 + 1732 + 1742 + 1762
     C0A  OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE                   4000
          3011 + 3021 + 3025 + 3026 + 3031 + 3035 + 3037 +              4100
          + 3041 + 3045 +/- 3046 + 3047 + 333 + 3362 + 3371 +
          + 341 + 342 + 3514 + 35192 + 35262 + 35324 + 35326 +
          + 35328 + 3534 + 35392 + 35394 + 355 + 361 + 362 +
          + 363 - 364 + 365 + 367 + 368 + 3712 + 372 + 373 +
          + 374 + 375 + 378 + 379 + 381 + 382 - 391 - 393 -
          - 399 + (3521 + 3522 + 3531 + 3533 + 3536 + 3538)
          sold debitor
     J0A  OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE                   4000
          3012 + 3027 + 3036 + 418 + 32 + 331 + 332 + 333 +             4100
          + 334 + 335 + 3361 + 3372 + 341 + 342 + 3511 + 3512 +
          + 3513 + 3515 + 3516 + 35191 + 3521+ 3522 + 35261 +
          + 3531 + 35323 + 35327 + 35328 + 3533 + 3536 + 3538 +
          + 35391 + 35393 + 354 + 356 + 3716 + 372 + 373 + 376 +
          + 377 + 379
     L01  CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE                  4000
          501 + 502 +/- 503 + 511 + 512 + 513 + 514 + 515 +             4100
          + 516 + 518 + 519 + 528 + 531 + 532 + 537 + 5411 -
          - 5412 + 542 + 55 + 56 +/- 581 +/- 591 - 592
    L104  PRIME LEGATE DE CAPITAL SI REZERVE                            4100
          511 + 512 + 513 + 514 + 515 + 516 + 518 + 519
     S10     CHELTUIELI CU DOBANZILE AFERENTE OPERATIUNILOR DE           4082
             TREZORERIE SI OPERATIUNILOR INTERBANCARE (EXCLUSIV
             REPORT/DEPORT)
             6011 + 6012 + 6013 + 6014 + 6015 + 60161 + 60162 +
             + 60163 + 60164 + 60171 + 60179
     S2A        DOBANZI                                                 4080
                6011 + 6012 + 6013 + 6014 + 6015 + 60161 +              4180
                + 60162 + 60163 + 60164 + 6017
     S30        COMISIOANE                                              4080
                60169 + 6019                                            4180
     W10     VENITURI DIN DOBANZI AFERENTE OPERATIUNILOR DE             4082
             TREZORERIE SI OPERATIUNILOR INTERBANCARE (EXCLUSIV
             REPORT/DEPORT)
             7011 + 7012 + 7013 + 7014 + 7015 + 70161 + 70162 +
             + 70163 + 70164 + 70168 + 70171 + 70179 + 7018
     W2A        DOBANZI                                                 4080
                7011 + 7012 + 7013 + 7014 + 7015 + 70161 +              4180
                + 70162 + 70163 + 70164 + 70168 + 7017 + 7018
     W30        COMISIOANE                                              4080
                70169 + 7019                                            4180

    4.3. In cadrul documentului mod. 4084 - "Repartizarea profitului" se introduc pozitii referitoare la repartizarea profitului pentru rezerva de intrajutorare (cod pozitie 112) si rezerva mutuala de garantare (cod pozitie 113). Corelatiile dintre pozitiile documentului mod. 4084 - "Repartizarea profitului" si Planul de conturi pentru institutiile de credit se modifica astfel:
 ____________________________________________________
| COD POZITIE |          PLAN DE CONTURI             |
|_____________|______________________________________|
|      0      |                1                     |
|_____________|______________________________________|
|    110      | Ex. 592                              |
|    111      | Ex. 592                              |
|    112      | Ex. 592                              |
|    113      | Ex. 592                              |
|    114      | Ex. 592                              |
|    115      | Ex. 592                              |
|    116      | Ex. 592                              |
|    117      | Ex. 592                              |
|    118      | Ex. 592                              |
|    119      | Ex. 592                              |
|    120      | Ex. 592                              |
|    121      | Ex. 592                              |
|    122      | Ex. 592                              |
|    123      | Ex. 592                              |
|    124      | Ex. 592                              |
|    125      | Ex. 592                              |
|    126      | Ex. 592                              |
|    127      | Ex. 592                              |
|    128      | Ex. 592                              |
|    129      | Ex. 592                              |
|_____________|______________________________________|

    4.4. In cadrul documentului mod. 4200 - "Bilant publicabil", se introduc urmatoarele pozitii:
 __________________________________________________________
| 425 - Rezerva de intrajutorare      | 515                |
|_____________________________________|____________________|
| 435 - Rezerva mutuala de garantare  | 518                |
|_____________________________________|____________________|

    4.5. Corelatiile dintre unele pozitii din cadrul documentului mod. 4200 - "Bilant publicabil" si Planul de conturi pentru institutiile de credit se modifica astfel:
 ______________________________________________________________________________
|           COD POZITIE              |             PLAN DE CONTURI             |
|____________________________________|_________________________________________|
|                                  ACTIV                                       |
|______________________________________________________________________________|
| 033 - Creante privind institutiile | 1112 + 121 + 1311 + 1411 + 1511 +       |
|       de credit                    | + ex 1611 + 1711 + 17171 + 17311 +      |
|       La vedere                    | + ex 17317 + 17411 + ex 17417 +         |
|                                    | + ex 1761 + ex 178 + ex 181 + ex 182 -  |
|                                    | - ex 1911 - ex 1912 + ex 1171 + 1271 +  |
|                                    | + ex 1317 + ex 1417 + ex 1517 +         |
|                                    | + ex 1617 + ex 30111 + ex 381 + ex 382 -|
|                                    | - ex 399 + ex 30117                     |
|____________________________________|_________________________________________|
| 036 - Creante privind institutiile | 1113 + 1114 + 1312 + 1313 + 1412 +      |
|       de credit                    | + 1413 + 1512 + ex 1611 + 17312 +       |
|       La termen                    | + 17313 + ex 17317 + 17412 + ex 17417 + |
|                                    | + ex 1761 + ex 178 + ex 181 + ex 182 -  |
|                                    | - ex 1911 - ex 1912 + ex 1171 +         |
|                                    | + ex 1317 + ex 1417 + ex 1517 +         |
|                                    | + ex 1617 + ex 30111 + ex 30117 +       |
|                                    | + ex 381 + ex 382 - ex 399 + ex 401 +   |
|                                    | + ex 402 + ex 407 + ex 481 + ex 482 -   |
|                                    | - ex 499                                |
|____________________________________|_________________________________________|
| 170 - Alte active                  | 333 + 3362 + 3371 + 341 + 342 + 3514 +  |
|                                    | + 35192 + 35262 + 35324 + 35326 +       |
|                                    | + 35328 + 3534 + 35392 + 35394 + 355 +  |
|                                    | + 361 + 362 + 363 - 364 + 365 + 367 +   |
|                                    | + 368 + ex 381 + ex 382 - 393 - ex 399 +|
|                                    | + 421 +/- 424 + (3521 + 3522 + 3531 +   |
|                                    | + 3533 + 3536 + 3538) sold debitor      |
|____________________________________|_________________________________________|
|____________________________________|_________________________________________|
|                                   PASIV                                      |
|______________________________________________________________________________|
| 313 - Datorii privind institutiile | 122 + 1272 + 1321 + ex 1327 + 1421 +    |
|       de credit                    | + ex 1427 + 1521 + ex 1527 + 1621 +     |
|       La vedere                    | + 1627 + 1712 + 17172 + 17321 +         |
|                                    | + ex 17327 + 17421 + ex 17427 +         |
|                                    | + ex 1762 + ex 30121 + ex 30127         |
|____________________________________|_________________________________________|
| 316 - Datorii privind institutiile | 1121 + 1122 + 1123 + ex 1172 + 1322 +   |
|       de credit                    | + 1323 + ex 1327 + 1422 + 1423 +        |
|       La termen                    | + ex 1427 + 1522 + ex 1527 + 17322 +    |
|                                    | + 17323 + ex 17327 + 17422 + ex 17427 + |
|                                    | + ex 1762 + ex 30121 + ex 30127         |
|____________________________________|_________________________________________|
| 360 - Alte pasive                  | 30271 + 30272 + 30277 + 3036 + 331 +    |
|                                    | + 332 + ex 333 + 334 + 335 + 3361 +     |
|                                    | + 3372 + ex 341 + 342 + 3511 + 3512 +   |
|                                    | + 3513 + 3515 + 3516 + 35191 + 3521 +   |
|                                    | + 3522 + 35261 + 3531 + 35323 + 35327 + |
|                                    | + ex 35328 + 3533 + 3536 + 3538 +       |
|                                    | + 35391 + 35393 + 354 + 3561 + 3566 +   |
|                                    | + 3567 + 418                            |
|____________________________________|_________________________________________|
| 425 - Rezerva de intrajutorare     | 515                                     |
|____________________________________|_________________________________________|
| 435 - Rezerva mutuala de garantare | 518                                     |
|____________________________________|_________________________________________|

    4.6. In cadrul documentului mod. 4290 - "Contul de profit si pierderi publicabil", denumirea unor pozitii si corelatiile dintre unele pozitii si Planul de conturi pentru institutiile de credit se modifica astfel:

 ______________________________________________________________________________
|          DOCUMENT 4290             |             PLAN DE CONTURI             |
|____________________________________|_________________________________________|
|              VENITURILE SI CHELTUIELILE PE EXPLOATARE BANCARA                |
|______________________________________________________________________________|
| 010 - Dobanzi si venituri asimilate| 7011 + 7012 + 7013 + 7014 + 7015 +      |
|                                    | + 70161 + 70162 + 70163 + 70164 +       |
|                                    | + 70168 + 7017 + 7018 + ex 7037 + 7038 +|
|                                    | + 7051 + 7052 + 7058 + 7071 + 7072 +    |
|                                    | + 7021 + 7022 + 7023 + 7024 + 7027 +    |
|                                    | + 7028 + 7031 + 70331 + 7034 + 7036 -   |
|                                    | + 60342                                 |
|____________________________________|_________________________________________|
| 012 - Dobanzi si venituri asimilate| 7011 + 7012 + 7013 + 7014 + 7015 +      |
|       privind operatiunile cu      | + 70161 + 70162 + 70163 + 70164 +       |
|       institutiile de credit       | + 70168 + 7017 + 7018 + ex 7031 +       |
|                                    | + 70711 + 70721 + ex 7051 + ex 7052 +   |
|                                    | + ex 7058                               |
|____________________________________|_________________________________________|
| 020 - Dobanzi si cheltuieli        | 6011 + 6012 + 6013 + 6014 + 6015 +      |
|       asimilate                    | + 60161 + 60162 + 60163 + 60164 + 6017 +|
|                                    | + 6021 + 6022 + 6023 + 6024 + 6025 +    |
|                                    | + 6026 + 6027 + 6031 + 6036 + ex 6037 + |
|                                    | + 605 + 6071 + 6072                     |
|____________________________________|_________________________________________|
| 022 - Dobanzi si cheltuieli        | 6011 + 6012 + 6013 + 6014 + 6015 +      |
|       asimilate privind            | + 60161 + 60162 + 60163 + 60164 + 6017 +|
|       operatiunile cu institutiile | + ex 6031 + ex 6051 + ex 6052 + 60711 + |
|       de credit                    | + 60721                                 |
|____________________________________|_________________________________________|
| 080 - Venituri din comisioane      | 70169 + 7019 + 7029 + 7039 + 7069 + 708 |
|____________________________________|_________________________________________|
| 090 - Cheltuieli cu comisioane     | 60169 + 6019 + 6029 + 6039 + 6069 + 608 |
|____________________________________|_________________________________________|
| 430 - Venituri din reluarea        | 781 + 782                               |
|       rezervei generale pentru     |                                         |
|       riscul de credit si din      |                                         |
|       reluarea rezervei mutuale de |                                         |
|       garantare                    |                                         |
|____________________________________|_________________________________________|

    5. Urmare modificarilor si completarilor de mai sus, modelele situatiilor financiar-contabile mod. 4000 - "Situatia patrimoniului", mod. 4016 - "Operatiuni cu titluri de tranzactie, operatiuni diverse, valori imobilizate", mod. 4021 - "Capitaluri proprii, asimilate si provizioane", mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele," mod. 4080 - "Contul de profit si pierderi", mod. 4084 - "Repartizarea profitului", mod. 4100 - "Situatia patrimoniului", mod. 4180 - "Contul de profit si pierderi", mod. 4200 - "Bilant publicabil" si mod. 4290 - "Contul de profit si pierderi publicabil" sunt cele prezentate in anexele nr. 3 - 12.
    6. Controlul unor documente financiar-contabile se modifica si se completeaza astfel:
    6.1. Controlul vertical al unor pozitii din cadrul documentului - mod. 4000 se modifica astfel:

    Fila 01
    A01 = A10 + A20 + A25 + A101 + A30 + A40 + A50 + A60 + A102 + A70 + A90

    Fila 02
    G01 = G20 + G25 + G101 + G30 + G40 + G49 + G60 + G90
    L01 = L9A + L7A + L7H + L7L + L60 + L120 + L7V + L130 + L7Z + L101 + L5A +
          + L05 + L10 + L30 + L9M +/- L90 +/- L91 - L103

    6.2. Unele corelatii intre documentul - mod. 4016 si documentul - mod. 4000 se modifica astfel:
 ______________________________________________________________
|    - mod. 4016 -      |    relatia   |    - mod. 4000 -      |
|_______________________|______________|_______________________|
| Fila 01 - coloana 2   |              | Fila 01 - coloana 6   |
| E7B - E7F             |      =       | E7A                   |
|_______________________|______________|_______________________|
| Fila 02 - coloana 1   |              | Fila 02 - coloana 5   |
| K7B + K7F             |      =       | K7A                   |
|_______________________|______________|_______________________|

    6.3. In cadrul controlului documentului - mod. 4021 se introduc urmatoarele corelatii intre documentul - mod. 4021 si documentul - mod. 4000
 ______________________________________________________________
|    - mod. 4021 -      |    relatia   |    - mod. 4000 -      |
|_______________________|______________|_______________________|
| Fila 01 - coloana 1   |              | Fila 02 - coloana 5   |
| L120                  |      =       | L120                  |
|_______________________|______________|_______________________|
| L131 + L132           |      =       | L130                  |
|_______________________|______________|_______________________|

    6.4. Unele corelatii intre documentul - mod. 4021 si documentul - mod. 4100 se modifica astfel:
 ______________________________________________________________
|    - mod. 4021 -      |    relatia   |    - mod. 4100 -      |
|_______________________|______________|_______________________|
| Fila 01 - coloana 1   |              | Fila 02 - coloana 1   |
| L7C + L109 + L7D +    |              |                       |
| + L110 + L111 + L7L + |              |                       |
| + L112 + L113 + L120 +|              |                       |
| + L7V + L131 + L132 + |              |                       |
| + L7Z                 |       =      | L104                  |
|_______________________|______________|_______________________|

    6.5. Corelatiile in cadrul documentului - mod. 4030 sunt urmatoarele:

    110 = 111 + 117
    120 = 121 + 122 + 123 + 127
    130 = 131 + 132 + 137
    140 = 141 + 147
    150 = 151 + 155
    151 = 152 + 153 + 154
    155 = 156 + 157 + 158
    210 = 211 + 217
    220 = 221 + 222 + 223 + 227
    230 = 231 + 232 + 237
    240 = 241 + 247

    6.6. Unele corelatii din cadrul documentului - mod. 4080 se modifica astfel:

    Fila 01
    1) W2A = W2B + W2E + W101 + W2H + W2M + W2V + W2Z + W27
       W2V = W110 + W111 + W112 + W113 + W114
       W30 = W31 + W35
    4) Z134 = W01 + Z3A + Z8A + Z7A + Z136

    Fila 02
    1) S2A = S2B + S2E + S101 + S2H + S2M + S2V + S2Z
       S2V = S110 + S111 + S112 + S113
       S30 = S31 + S35
       V2A = V2F + V2K + V169 + V2P

    6.7. Unele corelatii intre documentul - mod. 4082 si documentul - mod. 4080 se modifica astfel:
 _________________________________________________________________
|    - mod. 4082 -       |    relatia   |    - mod. 4080 -        |
|________________________|______________|_________________________|
| Fila 01 - suma         |              | Fila 01 - coloana 1     |
| coloanelor 1, 2, 3 si 4|              |                         |
| W10                    |       =      | W2B + W2E + W101 + W2H +|
|                        |              | + W2M + W2V + W20 +     |
|                        |              | + W25 + W27             |
|________________________|______________|_________________________|
| Fila 01 - suma         |              | Fila 02 - coloana 1     |
| coloanelor 1, 2, 3 si 4|              |                         |
| S10                    |       =      | S2B + S2E + S101 + S2H +|
|                        |              | + S2M + S2V + S20 +     |
|                        |              | + S25                   |
|________________________|______________|_________________________|

    6.8. Unele corelatii din cadrul documentului - mod. 4100 se modifica astfel:

    Fila 01 - coloana 2
    A01 = A10 + A20 + A25 + A101 + A30 + A40 + A50 + A60 + A102 + A70 + A90

    Fila 02 - coloana 1
    G01 = G20 + G25 + G101 + G30 + G40 + G49 + G60 + G90

    6.9. Unele corelatii din cadrul documentului - mod. 4180 se modifica astfel:

    Fila 01
    1) W2A = W2B + W2E + W101 + W2H + W2M + W2V + W2Z + W27
    4) Z134 = W01 + Z3A + Z8A + Z7A + Z136

    Fila 02
    1) S2A = S2B + S2E + S101 + S2H + S2M + S2V + S2Z
       V2A = V2F + V2K + V169 + V2P

    7. La intocmirea situatiilor financiar-contabile care reflecta operatiunile si situatia financiara a retelei cooperatiste de credit, casele centrale ale cooperativelor de credit vor avea in vedere urmatoarele:
    7.1. Pentru intocmirea situatiilor financiar-contabile care reflecta operatiunile si situatia financiara a retelei cooperatiste de credit (cu exceptia situatiei mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele"), situatiile financiar-contabile intocmite de organizatiile cooperatiste de credit componente ale retelei care reflecta operatiunile si situatia lor financiara vor fi combinate element cu element, prin insumarea elementelor similare de activ, pasiv, venituri si cheltuieli, dupa eliminarea in prealabil a elementelor aferente operatiunilor efectuate intre organizatiile cooperatiste de credit componente ale respectivei retele cooperatiste de credit.
    7.2. Pentru intocmirea situatiei financiar-contabile mod. 4030 - "Operatiuni intre organizatiile cooperatiste de credit din cadrul aceleiasi retele", care reflecta operatiunile si situatia financiara a retelei cooperatiste de credit, situatiile financiar-contabile mod. 4030 intocmite de organizatiile cooperatiste de credit componente ale retelei care reflecta operatiunile si situatia lor financiara vor fi combinate element cu element, prin insumarea elementelor similare de activ, pasiv, venituri si cheltuieli, fara a se proceda la eliminarea in prealabil a elementelor aferente operatiunilor efectuate intre organizatiile cooperatiste de credit componente ale respectivei retele cooperatiste de credit.

    ANEXA 3

                      SITUATIA PATRIMONIULUI - mod. 4000 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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:    |_._._._._| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|              ACTIV                |       | Amortizari|    Sume nete   |Total|
|                                   |  Cod  |     si    |________________|     |
|                                   |pozitie|provizioane|  Lei   |Devize |     |
|                                   |       |           |________|_______|     |
|                                   |       |           | I | II | I | II|     |
|___________________________________|_______|___________|___|____|___|___|_____|
|               A                   |   B   |     1     | 2 |  3 | 4 | 5 |  6  |
|___________________________________|_______|___________|___|____|___|___|_____|
| OPERATIUNI DE TREZORERIE SI       |       |           |   |    |   |   |     |
| OPERATIUNI INTERBANCARE           |   A01 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Casa si alte valori             |   A10 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
|   - Casa                          |   A11 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
|   - Alte valori                   |   A19 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Cont curent la banci centrale   |   A20 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Conturi de corespondent la      |       |           |   |    |   |   |     |
|   institutii de credit (nostro)   |   A25 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Depozite la institutii de credit|  A101 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite acordate institutiilor  |       |           |   |    |   |   |     |
|   de credit                       |   A30 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Valori primite in pensiune      |   A40 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Valori de recuperat             |   A50 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Operatiuni intre organizatiile  |       |           |   |    |   |   |     |
|   cooperatiste de credit din      |       |           |   |    |   |   |     |
|   cadrul aceleiasi retele         |   A60 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante restante                |  A102 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante indoielnice             |   A70 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante atasate                 |   A90 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| OPERATIUNI CU CLIENTELA           |   B01 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante comerciale              |   B10 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite de trezorerie           |   B3A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite pentru export           |   B20 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite pentru echipament       |   B4A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite pentru bunuri imobiliare|   B5A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Alte credite acordate clientelei|   B7A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite acordate clientelei     |       |           |   |    |   |   |     |
|   financiare                      |   B80 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Valori primite in pensiune      |   B85 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Conturi curente debitoare       |   B99 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Valori de recuperat             |   B9J |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante restante                |  B102 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante indoielnice             |   B9K |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante atasate                 |   B9V |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|

DENUMIREA INSTITUTIEI DE CREDIT: ......................  ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|              ACTIV                |       | Amortizari|    Sume nete   |Total|
|                                   |  Cod  |     si    |________________|     |
|                                   |pozitie|provizioane|  Lei   |Devize |     |
|                                   |       |           |________|_______|     |
|                                   |       |           | I | II | I | II|     |
|___________________________________|_______|___________|___|____|___|___|_____|
|               A                   |   B   |     1     | 2 |  3 | 4 | 5 |  6  |
|___________________________________|_______|___________|___|____|___|___|_____|
| OPERATIUNI CU TITLURI SI          |       |           |   |    |   |   |     |
| OPERATIUNI DIVERSE                |   C0A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Titluri primite in pensiune     |   C1A |           |   |    |   |   |     |
|   livrata                         |       |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Titluri de tranzactie           |   C2A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Titluri de plasament            |   C3A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Titluri de investitii           |   C4A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Conturi de decontare privind    |       |           |   |    |   |   |     |
|   operatiunile cu titluri         |   E6A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Decontari intrabancare si intre |       |           |   |    |   |   |     |
|   organizatiile cooperatiste de   |       |           |   |    |   |   |     |
|   credit din cadrul aceleiasi     |       |           |   |    |   |   |     |
|   retele                          |   E7A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Personal si conturi asimilate   |  E101 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Asigurari sociale, protectia    |       |           |   |    |   |   |     |
|   sociala si conturi asimilate    |  E102 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Bugetul statului, fonduri       |       |           |   |    |   |   |     |
|   speciale si conturi asimilate   |  E103 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Debitori diversi                |  E711 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Conturi de stocuri              |   E70 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Conturi de regularizare         |   E8A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante restante                |  E104 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante indoielnice             |   E90 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante atasate                 |   E97 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| VALORI IMOBILIZATE                |   F01 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Credite subordonate             |   F02 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Parti in cadrul societatilor    |       |           |   |    |   |   |     |
|   comerciale legate, titluri de   |       |           |   |    |   |   |     |
|   participare si titluri ale      |       |           |   |    |   |   |     |
|   activitatii de portofoliu       |   F10 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Dotari pentru unitatile proprii |       |           |   |    |   |   |     |
|   din strainatate                 |   F50 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Imobilizari in curs, imobilizari|       |           |   |    |   |   |     |
|   ale activitatii de exploatare,  |       |           |   |    |   |   |     |
|   imobilizari in afara activitatii|       |           |   |    |   |   |     |
|   de exploatare                   |   F6A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Leasing si operatiuni asimilate |   F7A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Locatie simpla                  |   F80 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante restante                |  F102 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante indoielnice             |   F9A |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| - Creante atasate                 |   F97 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| ACTIONARI SAU ASOCIATI            |   L0C |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|
| TOTAL                             |   L98 |           |   |    |   |   |     |
|___________________________________|_______|___________|___|____|___|___|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

                   SITUATIA PATRIMONIULUI - mod. 4000 -

DENUMIREA INSTITUTIEI DE CREDIT: ......................  ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     PASIV                   |       |   Lei   | Devize |Total|
|                                             |  Cod  |_________|________|     |
|                                             |pozitie|  I | II | I | II |     |
|_____________________________________________|_______|____|____|___|____|_____|
|                       A                     |   B   |  1 |  2 | 3 |  4 |  5  |
|_____________________________________________|_______|____|____|___|____|_____|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI      |       |    |    |   |    |     |
| INTERBANCARE                                |   G01 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Imprumuturi de refinantare de la banci    |       |    |    |   |    |     |
|   centrale                                  |   G20 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi de corespondent ale institutiilor |       |    |    |   |    |     |
|   de credit (loro)                          |   G25 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Depozite ale institutiilor de credit      |  G101 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Imprumuturi primite de la institutii de   |       |    |    |   |    |     |
|   credit                                    |   G30 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Valori date in pensiune                   |   G40 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Alte sume datorate                        |   G49 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Operatiuni intre organizatiile            |       |    |    |   |    |     |
|   cooperatiste de credit din cadrul         |       |    |    |   |    |     |
|   aceleiasi retele                          |   G60 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Datorii atasate                           |   G90 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| OPERATIUNI CU CLIENTELA                     |   H01 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Imprumuturi primite de la clientela       |       |    |    |   |    |     |
|   financiara                                |   H10 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Valori date in pensiune                   |   H20 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi curente creditoare                |   H40 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi de factoring                      |   H50 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi de depozite                       |   H7A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Certificate de depozit                    |   H80 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Carnete si librete de economii            |   H6A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Alte sume datorate                        |   H90 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Datorii atasate                           |   H98 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE |   J0A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri date in pensiune livrata          |   J1A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri de tranzactie                     |   J5A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri de piata interbancara             |   J8G |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri de creante negociabile            |   J8J |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Obligatiuni                               |   J9A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Alte datorii constituite prin titluri     |   J9K |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi de decontare privind operatiunile |       |    |    |   |    |     |
|   cu titluri                                |   K6A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Varsaminte de efectuat privind titlurile  |   K65 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Decontari intrabancare si intre           |       |    |    |   |    |     |
|   organizatiile cooperatiste de credit din  |       |    |    |   |    |     |
|   cadrul aceleiasi retele                   |   K7A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Personal si conturi asimilate             |  K101 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Asigurari sociale, protectia sociala si   |       |    |    |   |    |     |
|   conturi asimilate                         |  K102 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Bugetul statului, fonduri speciale si     |       |    |    |   |    |     |
|   conturi asimilate                         |  K103 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Dividende de plata                        |  K104 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Creditori diversi                         |   K7H |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Conturi de regularizare                   |   K8A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Datorii atasate                           |   K97 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     PASIV                   |       |   Lei   | Devize |Total|
|                                             |  Cod  |_________|________|     |
|                                             |pozitie|  I | II | I | II |     |
|_____________________________________________|_______|____|____|___|____|_____|
|                       A                     |   B   |  1 |  2 | 3 |  4 |  5  |
|_____________________________________________|_______|____|____|___|____|_____|
| CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE|   L01 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Capital                                   |   L9A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Prime legate de capital                   |   L7A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezerve legale                            |   L7H |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezerve statutare                         |   L7L |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezerva generala pentru riscul de credit  |   L60 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezerva de intrajutorare                  |  L120 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Diferente din reevaluare                  |   L7V |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezerva mutuala de garantare              |  L130 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Alte rezerve                              |   L7Z |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Fonduri                                   |  L101 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Datorii subordonate                       |   L5A |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Subventii si fonduri publice alocate      |   L05 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Provizioane pentru riscuri si cheltuieli  |   L10 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Provizioane reglementate                  |   L30 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Datorii atasate                           |   L9M |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Rezultatul reportat (+/-)*1)              |   L90 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Profit sau pierdere (+/-)*1)              |   L91 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Repartizarea profitului                   |  L103 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| TOTAL                                       |   L99 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
    *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

                   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:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|                                             |       |   Lei   | Devize |Total|
|      CONTURI IN AFARA BILANTULUI            |  Cod  |_________|________|     |
|                                             |pozitie|  I | II | I | II |     |
|_____________________________________________|_______|____|____|___|____|_____|
|                       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 GARANTII                     |    -  |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - 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         |   PIC |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
|   - Devize cumparate si inca neprimite      |   PIG |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
|   - Lei vanduti si inca nelivrati           |   PIM |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
|   - Devize vandute si inca nelivrate        |   PIR |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - 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 [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 3 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Rezidenti
    II - Nerezidenti
 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|                                             |       |   Lei   | Devize |Total|
|      CONTURI IN AFARA BILANTULUI            |  Cod  |_________|________|     |
|                                             |pozitie|  I | II | I | II |     |
|_____________________________________________|_______|____|____|___|____|_____|
|                       A                     |   B   |  1 |  2 | 3 |  4 |  5  |
|_____________________________________________|_______|____|____|___|____|_____|
| ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE|       |    |    |   |    |     |
| DERIVATE                                    |    -  |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Operatiuni cu instrumente financiare      |       |    |    |   |    |     |
|   derivate de dobanda                       |   Q1B |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Operatiuni cu instrumente financiare      |       |    |    |   |    |     |
|   derivate de curs de schimb                |   Q3B |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| ANGAJAMENTE DIVERSE                         |    -  |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Redevente, locatii de gestiune, chirii    |       |    |    |   |    |     |
|   si alte datorii asimilate                 |  P103 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri primite in garantie               |  P104 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - Titluri date in garantie                  |  P105 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - 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,      |       |    |    |   |    |     |
|       urmarile 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 |    |    |   |    |     |
|_____________________________________________|_______|____|____|___|____|_____|
| - 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 4

    OPERATIUNI CU TITLURI DE TRANZACTIE, OPERATIUNI DIVERSE, VALORI IMOBILIZATE
                                 - mod. 4016 -
                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|
 __________
| mod 4016 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     ACTIV                          |  Cod  | Amortizari|Total|
|                                                    |pozitie|    si     | net |
|                                                    |       |provizioane|     |
|____________________________________________________|_______|___________|_____|
|                        A                           |   B   |      1    |  2  |
|____________________________________________________|_______|___________|_____|
| TITLURI DE TRANZACTIE                              |       |           |     |
| (exclusiv titluri date cu imprumut)                |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri de tranzactie                            |   C5V |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri luate cu imprumut                        |   C5Z |           |     |
|____________________________________________________|_______|___________|_____|
| CONTURI DE DECONTARE PRIVIND OPERATIUNILE          |       |           |     |
| CU TITLURI                                         |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturile societatilor de bursa                  |   E6M |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte sume de incasat privind operatiunile        |       |           |     |
|   cu titluri                                       |   E6Z |           |     |
|____________________________________________________|_______|___________|_____|
| DECONTARI INTRABANCARE SI INTRE ORGANIZATIILE      |       |           |     |
| COOPERATISTE DE CREDIT DIN CADRUL ACELEIASI        |       |           |     |
| RETELE                                             |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Decontari intrabancare                           |   E7B |           |     |
|____________________________________________________|_______|___________|_____|
| - Decontari intre organizatiile cooperatiste de    |       |           |     |
|   credit din cadrul aceleiasi retele               |   E7F |           |     |
|____________________________________________________|_______|___________|_____|
| PERSONAL SI CONTURI ASIMILATE                      |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Avansuri acordate personalului                   |  E106 |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte creante in legatura cu personalul           |  E107 |           |     |
|____________________________________________________|_______|___________|_____|
| ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI    |       |           |     |
| ASIMILATE                                          |  E102 |           |     |
|____________________________________________________|_______|___________|_____|
| BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI      |       |           |     |
| ASIMILATE                                          |       |           |     |
|____________________________________________________|_______|___________|_____|
| - TVA de recuperat                                 |  E109 |           |     |
|____________________________________________________|_______|___________|_____|
| - TVA deductibila                                  |  E110 |           |     |
|____________________________________________________|_______|___________|_____|
| - TVA neexigibila                                  |  E111 |           |     |
|____________________________________________________|_______|___________|_____|
| - Subventii                                        |  E112 |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte creante in legatura cu bugetul statului,    |       |           |     |
|   fonduri speciale si conturi asimilate            |  E113 |           |     |
|____________________________________________________|_______|___________|_____|
| DEBITORI DIVERSI                                   |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Depozite de garantii varsate                     |   E7L |           |     |
|____________________________________________________|_______|___________|_____|
| - Debitori din avansuri spre decontare             |   E7S |           |     |
|____________________________________________________|_______|___________|_____|
| - Alti debitori diversi                            |   E7Z |           |     |
|____________________________________________________|_______|___________|_____|
| CONTURI DE STOCURI                                 |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori din aur, metale si pietre pretioase       |   E74 |           |     |
|____________________________________________________|_______|___________|_____|
| - Materiale                                        |  E114 |           |     |
|____________________________________________________|_______|___________|_____|
| - Obiecte de inventar                              |  E115 |           |     |
|____________________________________________________|_______|___________|_____|
| - Stocuri aflate la terti                          |  E116 |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte stocuri si asimilate                        |   E76 |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte bunuri diverse                              |   E79 |           |     |
|____________________________________________________|_______|___________|_____|
| CONTURI DE REGULARIZARE                            |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori primite la incasare                       |   E8B |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de ajustare                              |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - privind devizele                               |   E8F |           |     |
|____________________________________________________|_______|___________|_____|
|   - privind instrumentele financiare derivate      |   E8K |           |     |
|____________________________________________________|_______|___________|_____|
|   - privind alte elemente din afara bilantului     |   E8M |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de diferente                             |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - privind devizele                               |   E8S |           |     |
|____________________________________________________|_______|___________|_____|
|   - privind vanzarile de titluri cu posibilitate   |       |           |     |
|     de rascumparare                                |   E8W |           |     |
|____________________________________________________|_______|___________|_____|
|   - alte conturi de diferente                      |   E8Z |           |     |
|____________________________________________________|_______|___________|_____|
| - Cheltuieli de repartizat                         |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Prime de emisiune privind titlurile cu venit   |       |           |     |
|     fix                                            |   E9B |           |     |
|____________________________________________________|_______|___________|_____|
|   - Prime de rambursare privind titlurile cu venit |       |           |     |
|     fix                                            |   E9E |           |     |
|____________________________________________________|_______|___________|_____|
|   - Alte cheltuieli de repartizat                  |   E9M |           |     |
|____________________________________________________|_______|___________|_____|
| - Cheltuieli inregistrate in avans                 |   E9S |           |     |
|____________________________________________________|_______|___________|_____|
| - Venituri de primit                               |   E9T |           |     |
|____________________________________________________|_______|___________|_____|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|
 __________
| mod 4016 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     ACTIV                          |  Cod  | Amortizari|Total|
|                                                    |pozitie|    si     | net |
|                                                    |       |provizioane|     |
|____________________________________________________|_______|___________|_____|
|                        A                           |   B   |      1    |  2  |
|____________________________________________________|_______|___________|_____|
| - Alte conturi de regularizare                     |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Pierderi potentiale aferente operatiunilor     |       |           |     |
|     neinchise de acoperire cu instrumente          |       |           |     |
|     financiare derivate                            |   E80 |           |     |
|____________________________________________________|_______|___________|_____|
|   - Pierderi de esalonat aferente operatiunilor    |       |           |     |
|     inchise de acoperire cu instrumente financiare |       |           |     |
|     derivate                                       |   E85 |           |     |
|____________________________________________________|_______|___________|_____|
|   - Alte conturi de regularizare                   |   E9W |           |     |
|____________________________________________________|_______|___________|_____|
| IMOBILIZARI IN CURS                                |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari necorporale in curs                  |   F6C |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari corporale in curs                    |   F6D |           |     |
|____________________________________________________|_______|___________|_____|
| IMOBILIZARI ALE ACTIVITATII DE EXPLOATARE          |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari necorporale ale activitatii de       |       |           |     |
|   exploatare                                       |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Fond comercial                                 |   F6M |           |     |
|____________________________________________________|_______|___________|_____|
|   - Cheltuieli de constituire                      |   F6R |           |     |
|____________________________________________________|_______|___________|_____|
|   - Alte imobilizari necorporale ale activitatii   |       |           |     |
|     de exploatare                                  |   F6W |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari corporale ale activitatii de         |       |           |     |
|   exploatare                                       |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Terenuri                                       |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Terenuri                                     |  F106 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Amenajari de terenuri                        |  F107 |           |     |
|____________________________________________________|_______|___________|_____|
|   - Mijloace fixe                                  |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Constructii                                  |  F108 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Echipamente tehnologice (masini, utilaje si  |       |           |     |
|       instalatii de lucru)                         |  F109 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Aparate si instalatii de masurare, control   |       |           |     |
|       si reglare                                   |  F110 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mijloace de transport                        |  F111 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mobilier, aparatura birotica, echipamente    |       |           |     |
|       de protectie a valorilor umane si materiale  |       |           |     |
|       si alte active corporale                     |  F112 |           |     |
|____________________________________________________|_______|___________|_____|
| IMOBILIZARI IN AFARA ACTIVITATII DE EXPLOATARE     |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari necorporale in afara activitatii     |       |           |     |
|   de exploatare                                    |   F61 |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari corporale in afara activitatii de    |       |           |     |
|   exploatare                                       |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Terenuri                                       |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Terenuri                                     |  F115 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Amenajari de terenuri                        |  F116 |           |     |
|____________________________________________________|_______|___________|_____|
|   - Mijloace fixe                                  |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Constructii                                  |  F117 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Echipamente tehnologice (masini, utilaje si  |       |           |     |
|       instalatii de lucru)                         |  F118 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Aparate si instalatii de masurare, control   |       |           |     |
|       si reglare                                   |  F119 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mijloace de transport                        |  F120 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Animale si plantatii                         |  F121 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mobilier, aparatura birotica, echipamente de |       |           |     |
|       protectie a valorilor umane si materiale si  |       |           |     |
|       alte active corporale                        |  F122 |           |     |
|____________________________________________________|_______|___________|_____|
| LEASING SI OPERATIUNI ASIMILATE                    |       |           |     |
|____________________________________________________|_______|___________|_____|
| - Operatiuni de leasing si asimilate               |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing mobiliar                               |   F7C |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing imobiliar                              |   F7D |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing cu active necorporale                  |   F7E |           |     |
|____________________________________________________|_______|___________|_____|
| - Operatiuni de leasing privind imobilizarile      |       |           |     |
|   in curs                                          |       |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing mobiliar                               |   F7K |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing imobiliar                              |   F7L |           |     |
|____________________________________________________|_______|___________|_____|
|   - Leasing cu active necorporale                  |   F7M |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari neinchiriate din leasing reziliat    |   F7V |           |     |
|____________________________________________________|_______|___________|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

                  OPERATIUNI CU TITLURI DE TRANZACTIE,
          OPERATIUNI DIVERSE, VALORI IMOBILIZATE - mod. 4016 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4016 |                                                       - mii lei -
|__________|___________________________________________________________________
|                              PASIV                          |  Cod  | Total  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| TITLURI DE TRANZACTIE                                       |       |        |
|_____________________________________________________________|_______|________|
| - Datorii privind titlurile luate cu imprumut               |   J6A |        |
|_____________________________________________________________|_______|________|
| - Alte datorii privind titlurile                            |   J6M |        |
|_____________________________________________________________|_______|________|
| CONTURI DE DECONTARE PRIVIND OPERATIUNILE CU TITLURI        |       |        |
|_____________________________________________________________|_______|________|
| - Conturile societatilor bancare                            |   K6B |        |
|_____________________________________________________________|_______|________|
| - Conturile organismelor de plasament colectiv in valori    |       |        |
|   mobiliare (OPCVM)                                         |   K6G |        |
|_____________________________________________________________|_______|________|
| - Conturile societatilor de bursa                           |   K6M |        |
|_____________________________________________________________|_______|________|
| - Conturile altor institutii financiare                     |   K6R |        |
|_____________________________________________________________|_______|________|
| - Conturile clientelei                                      |   K6V |        |
|_____________________________________________________________|_______|________|
| - Alte sume de platit privind operatiunile cu titluri       |   K6Z |        |
|_____________________________________________________________|_______|________|
| DECONTARI INTRABANCARE SI INTRE ORGANIZATIILE COOPERATISTE  |       |        |
| DE CREDIT DIN CADRUL ACELEIASI RETELE                       |       |        |
|_____________________________________________________________|_______|________|
| - Decontari intrabancare                                    |   K7B |        |
|_____________________________________________________________|_______|________|
| - Decontari intre organizatiile cooperatiste de credit din  |       |        |
|   cadrul aceleiasi retele                                   |   K7F |        |
|_____________________________________________________________|_______|________|
| PERSONAL SI CONTURI ASIMILATE                               |       |        |
|_____________________________________________________________|_______|________|
| - Personal - remuneratii datorate                           |  K106 |        |
|_____________________________________________________________|_______|________|
| - Personal - ajutoare materiale datorate                    |  K107 |        |
|_____________________________________________________________|_______|________|
| - Participarea personalului la profit                       |  K108 |        |
|_____________________________________________________________|_______|________|
| - Drepturi de personal neridicate                           |  K109 |        |
|_____________________________________________________________|_______|________|
| - Retineri din remuneratii datorate tertilor                |  K110 |        |
|_____________________________________________________________|_______|________|
| - Alte datorii in legatura cu personalul                    |  K111 |        |
|_____________________________________________________________|_______|________|
| ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE   |       |        |
|_____________________________________________________________|_______|________|
| - Asigurari sociale                                         |  K112 |        |
|_____________________________________________________________|_______|________|
| - Ajutor de somaj                                           |  K113 |        |
|_____________________________________________________________|_______|________|
| - Alte datorii sociale                                      |  K114 |        |
|_____________________________________________________________|_______|________|
| BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE     |       |        |
|_____________________________________________________________|_______|________|
| - Impozitul pe profit                                       |  K115 |        |
|_____________________________________________________________|_______|________|
| - TVA de plata                                              |  K116 |        |
|_____________________________________________________________|_______|________|
| - TVA colectata                                             |  K117 |        |
|_____________________________________________________________|_______|________|
| - TVA neexigibila                                           |  K118 |        |
|_____________________________________________________________|_______|________|
| - Impozitul pe salarii                                      |  K119 |        |
|_____________________________________________________________|_______|________|
| - Alte impozite, taxe si varsaminte asimilate               |  K120 |        |
|_____________________________________________________________|_______|________|
| - Fonduri speciale - taxe si varsaminte asimilate           |  K121 |        |
|_____________________________________________________________|_______|________|
| - Alte datorii fata de bugetul statului                     |  K122 |        |
|_____________________________________________________________|_______|________|
| DIVIDENDE PE PLATA                                          |  K104 |        |
|_____________________________________________________________|_______|________|
| CREDITORI DIVERSI                                           |       |        |
|_____________________________________________________________|_______|________|
| - Depozite de garantii pentru leasing si locatie simpla     |   K7L |        |
|_____________________________________________________________|_______|________|
| - Alti creditori diversi                                    |   K7Z |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |          [ 3 ] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4016 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  | Total  |
|                              PASIV                          |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| CONTURI DE REGULARIZARE                                     |       |        |
|_____________________________________________________________|_______|________|
| - Conturi indisponibile privind valori la incasare          |   K8C |        |
|_____________________________________________________________|_______|________|
| - Conturi de ajustare                                       |       |        |
|_____________________________________________________________|_______|________|
|   - privind devizele                                        |   K8F |        |
|_____________________________________________________________|_______|________|
|   - privind instrumentele financiare la termen              |   K8K |        |
|_____________________________________________________________|_______|________|
|   - privind alte elemente din afara bilantului              |   K8M |        |
|_____________________________________________________________|_______|________|
| - Conturi de diferente                                      |       |        |
|_____________________________________________________________|_______|________|
|   - privind devizele                                        |   K8S |        |
|_____________________________________________________________|_______|________|
|   - privind vanzarile de titluri cu posibilitate de         |       |        |
|     rascumparare                                            |   K8W |        |
|_____________________________________________________________|_______|________|
|   - alte conturi de diferente                               |   K8Z |        |
|_____________________________________________________________|_______|________|
| - Venituri inregistrate in avans                            |   K9S |        |
|_____________________________________________________________|_______|________|
| - Cheltuieli de platit                                      |   K9T |        |
|_____________________________________________________________|_______|________|
| - Alte conturi de regularizare                              |       |        |
|_____________________________________________________________|_______|________|
|   - Castiguri potentiale aferente operatiunilor neinchise   |       |        |
|     de acoperire cu instrumente financiare derivate         |   K80 |        |
|_____________________________________________________________|_______|________|
|   - Castiguri de esalonat aferente operatiunilor inchise    |       |        |
|     de acoperire cu instrumente financiare derivate         |   K85 |        |
|_____________________________________________________________|_______|________|
|   - Alte conturi de regularizare                            |   K9W |        |
|_____________________________________________________________|_______|________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

    ANEXA 5

           CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE - mod. 4021 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National*) [ ]
                                                        |___|
                                                        |   |            [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 | | G | Global*)   [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4021 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  SUME  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|                              ACTIV                          |       |        |
|_____________________________________________________________|_______|________|
| - Actiuni proprii                                           |   E5W |        |
|_____________________________________________________________|_______|________|
| - Actionari sau asociati                                    |   L0C |        |
|_____________________________________________________________|_______|________|
|                              PASIV                          |       |        |
|_____________________________________________________________|_______|________|
| CAPITAL                                                     |   -   |        |
|_____________________________________________________________|_______|________|
| - Capital subscris nevarsat                                 |   L9B |        |
|_____________________________________________________________|_______|________|
| - Capital subscris varsat                                   |   L9C |        |
|_____________________________________________________________|_______|________|
| - Elemente asimilate capitalului                            |   L9E |        |
|_____________________________________________________________|_______|________|
| - Diferente de conversie                                    |  L108 |        |
|_____________________________________________________________|_______|________|
| PRIME LEGATE DE CAPITAL SI REZERVE                          |       |        |
|_____________________________________________________________|_______|________|
| - Prime legate de capital                                   |   -   |        |
|_____________________________________________________________|_______|________|
|   - prime de emisiune sau de aport                          |   L7C |        |
|_____________________________________________________________|_______|________|
|   - prime de fuziune, de sciziune, de conversie             |  L109 |        |
|_____________________________________________________________|_______|________|
|   - alte prime legate de capital                            |   L7D |        |
|_____________________________________________________________|_______|________|
| - Rezerve legale din profitul brut                          |  L110 |        |
|_____________________________________________________________|_______|________|
| - Rezerve legale din profitul net                           |  L111 |        |
|_____________________________________________________________|_______|________|
| - Rezerve statutare                                         |   L7L |        |
|_____________________________________________________________|_______|________|
| - Rezerva generala pentru riscul de credit din profitul brut|  L112 |        |
|_____________________________________________________________|_______|________|
| - Rezerva generala pentru riscul de credit din profitul net |  L113 |        |
|_____________________________________________________________|_______|________|
| - Rezerva de intrajutorare                                  |  L120 |        |
|_____________________________________________________________|_______|________|
| - Diferente din reevaluare                                  |   L7V |        |
|_____________________________________________________________|_______|________|
| - Rezerva mutuala de garantare constituita din profitul brut|  L131 |        |
|_____________________________________________________________|_______|________|
| - Rezerva mutuala de garantare constituita din cotizatiile  |       |        |
|   cooperativelor de credit afiliate                         |  L132 |        |
|_____________________________________________________________|_______|________|
| - Alte rezerve                                              |   L7Z |        |
|_____________________________________________________________|_______|________|
| FONDURI                                                     |  L101 |        |
|_____________________________________________________________|_______|________|
| DATORII SUBORDONATE                                         |       |        |
|_____________________________________________________________|_______|________|
| - Datorii subordonate la termen                             |   -   |        |
|_____________________________________________________________|_______|________|
|   - titluri subordonate la termen                           |   L5C |        |
|_____________________________________________________________|_______|________|
|   - imprumuturi participative                               |   L5F |        |
|_____________________________________________________________|_______|________|
|   - alte imprumuturi subordonate la termen                  |   L5H |        |
|_____________________________________________________________|_______|________|
| - Datorii subordonate pe durata nedeterminata               |   -   |        |
|_____________________________________________________________|_______|________|
|   - titluri subordonate pe durata nedeterminata             |   L5M |        |
|_____________________________________________________________|_______|________|
|   - imprumuturi subordonate pe durata nedeterminata         |   L5N |        |
|_____________________________________________________________|_______|________|
| SUBVENTII SI FONDURI PUBLICE ALOCATE                        |       |        |
|_____________________________________________________________|_______|________|
| - Subventii pentru investitii                               |   L06 |        |
|_____________________________________________________________|_______|________|
| - Fonduri publice alocate                                   |   L07 |        |
|_____________________________________________________________|_______|________|
| PROVIZIOANE PENTRU RISCURI SI CHELTUIELI                    |       |        |
|_____________________________________________________________|_______|________|
| - Provizioane pentru riscuri de executare a angajamentelor  |       |        |
|   prin semnatura                                            |   L21 |        |
|_____________________________________________________________|_______|________|
| - Provizioane pentru facilitati acordate personajului       |   L16 |        |
|_____________________________________________________________|_______|________|
| - Provizioane pentru riscuri de tara                        |  L114 |        |
|_____________________________________________________________|_______|________|
| - Alte provizioane pentru riscuri si cheltuieli             |   L29 |        |
|_____________________________________________________________|_______|________|
| PROVIZIOANE REGLEMENTATE                                    |   L30 |        |
|_____________________________________________________________|_______|________|
| REZULTATUL REPORTAT (+/-)*1)                                |   L90 |        |
|_____________________________________________________________|_______|________|
| REZULTATUL EXERCITIULUI                                     |       |        |
|_____________________________________________________________|_______|________|
| - Profit sau pierdere (+/-)*1)                              |   L91 |        |
|_____________________________________________________________|_______|________|
| REPARTIZAREA PROFITULUI                                     |  L103 |        |
|_____________________________________________________________|_______|________|
    *) "G" - se completeaza de catre institutiile de credit persoane juridice romane
       "N" - se completeaza de sucursalele din Romania ale institutiilor de credit straine
    *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 INTRE ORGANIZATIILE COOPERATISTE DE CREDIT
                    DIN CADRUL ACELEIASI RETELE - mod. 4030 -

                                                        ___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | N | National [1] lei
                                                       |___|
                                                       |   |          [2] devize
                                               ___ ___ |___|
                    Cod institutie            | 0 | 1 ||   |          [ ]
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___||___|

 __________
| mod 4030 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  SUME  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|                              ACTIV                          |       |        |
|_____________________________________________________________|_______|________|
| CONTURI CURENTE                                             |   110 |        |
|_____________________________________________________________|_______|________|
| - Cont curent la casa centrala                              |   111 |        |
|_____________________________________________________________|_______|________|
| - Creante atasate                                           |   117 |        |
|_____________________________________________________________|_______|________|
| DEPOZITE                                                    |   120 |        |
|_____________________________________________________________|_______|________|
| - Depozite la vedere la casa centrala                       |   121 |        |
|_____________________________________________________________|_______|________|
| - Depozite la termen la casa centrala                       |   122 |        |
|_____________________________________________________________|_______|________|
| - Depozite colaterale la casa centrala                      |   123 |        |
|_____________________________________________________________|_______|________|
| - Creante atasate                                           |   127 |        |
|_____________________________________________________________|_______|________|
| CREDITE                                                     |   130 |        |
|_____________________________________________________________|_______|________|
| - Credite de pe o zi pe alta                                |   131 |        |
|_____________________________________________________________|_______|________|
| - Credite la termen                                         |   132 |        |
|_____________________________________________________________|_______|________|
| - Creante atasate                                           |   137 |        |
|_____________________________________________________________|_______|________|
| VALORI DE RECUPERAT                                         |   140 |        |
|_____________________________________________________________|_______|________|
| - Valori de recuperat                                       |   141 |        |
|_____________________________________________________________|_______|________|
| - Creante atasate                                           |   147 |        |
|_____________________________________________________________|_______|________|
| CREANTE RESTANTE SI INDOIELNICE                             |   150 |        |
|_____________________________________________________________|_______|________|
| - Creante restante                                          |   151 |        |
|_____________________________________________________________|_______|________|
|   - Creante restante                                        |   152 |        |
|_____________________________________________________________|_______|________|
|   - Dobanzi restante                                        |   153 |        |
|_____________________________________________________________|_______|________|
|   - Creante atasate                                         |   154 |        |
|_____________________________________________________________|_______|________|
| - Creante indoielnice                                       |   155 |        |
|_____________________________________________________________|_______|________|
|   - Creante indoielnice                                     |   156 |        |
|_____________________________________________________________|_______|________|
|   - Dobanzi indoielnice                                     |   157 |        |
|_____________________________________________________________|_______|________|
|   - Creante atasate                                         |   158 |        |
|_____________________________________________________________|_______|________|
|                              PASIV                          |       |        |
|_____________________________________________________________|_______|________|
| CONTURI CURENTE                                             |   210 |        |
|_____________________________________________________________|_______|________|
| - Conturi curente ale cooperativelor de credit afiliate     |   211 |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |   217 |        |
|_____________________________________________________________|_______|________|
| DEPOZITE                                                    |   220 |        |
|_____________________________________________________________|_______|________|
| - Depozite la vedere ale cooperativelor de credit afiliate  |   221 |        |
|_____________________________________________________________|_______|________|
| - Depozite la termen ale cooperativelor de credit afiliate  |   222 |        |
|_____________________________________________________________|_______|________|
| - Depozite colaterale ale cooperativelor de credit afiliate |   223 |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |   227 |        |
|_____________________________________________________________|_______|________|
| IMPRUMUTURI                                                 |   230 |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi de pe o zi pe alta                            |   231 |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi la termen                                     |   232 |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |   237 |        |
|_____________________________________________________________|_______|________|
| ALTE SUME DATORATE                                          |   240 |        |
|_____________________________________________________________|_______|________|
| - Alte sume datorate                                        |   241 |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |   247 |        |
|_____________________________________________________________|_______|________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

    ANEXA 7

                 CONTUL DE PROFIT SI PIERDERI - mod. 4080 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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 |        |
|_____________________________________________________________|_______|________|
|VENITURI DIN RELUAREA REZERVEI MUTUALE DE GARANTARE          |  Z136 |        |
|_____________________________________________________________|_______|________|
|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

                  CONTUL DE PROFIT SI PIERDERI - mod. 4080 -
                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|CHELTUIELI DE EXPLOATARE BANCARA                             |   S01 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile de trezorerie si operatiunile    |       |        |
| interbancare                                                |   S05 |        |
|_____________________________________________________________|_______|________|
|  Dobanzi                                                    |   S2A |        |
|_____________________________________________________________|_______|________|
|   - Banci centrale                                          |   S2B |        |
|_____________________________________________________________|_______|________|
|   - Conturi de corespondent                                 |   S2E |        |
|_____________________________________________________________|_______|________|
|   - Depozite ale institutiilor de credit                    |  S101 |        |
|_____________________________________________________________|_______|________|
|     - la vedere                                             |  S102 |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |  S103 |        |
|_____________________________________________________________|_______|________|
|     - colaterale                                            |  S104 |        |
|_____________________________________________________________|_______|________|
|   - Imprumuturi de la institutii de credit                  |   S2H |        |
|_____________________________________________________________|_______|________|
|     - de pe o zi pe alta                                    |   S2J |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |   S2K |        |
|_____________________________________________________________|_______|________|
|     - financiare                                            |  S105 |        |
|_____________________________________________________________|_______|________|
|   - Valori date in pensiune                                 |   S2M |        |
|_____________________________________________________________|_______|________|
|     - de pe o zi pe alta                                    |   S2N |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |   S2P |        |
|_____________________________________________________________|_______|________|
|   - Operatiuni cu organizatiile cooperatiste de credit din  |       |        |
|     cadrul aceleiasi retele                                 |   S2V |        |
|_____________________________________________________________|_______|________|
|     - Conturi curente ale cooperativelor de credit afiliate |  S110 |        |
|_____________________________________________________________|_______|________|
|     - Depozite ale cooperativelor de credit afiliate        |  S111 |        |
|_____________________________________________________________|_______|________|
|     - Imprumuturi de la organizatiile cooperatiste de credit|       |        |
|       din cadrul aceleiasi retele                           |  S112 |        |
|_____________________________________________________________|_______|________|
|     - Alte sume datorate organizatiilor cooperatiste de     |       |        |
|       credit din cadrul aceleiasi retele                    |  S113 |        |
|_____________________________________________________________|_______|________|
|   - Alte dobanzi                                            |   S2Z |        |
|_____________________________________________________________|_______|________|
|     - Titluri cu posibilitate de rascumparare               |   S20 |        |
|_____________________________________________________________|_______|________|
|     - Report/deport                                         |   S21 |        |
|_____________________________________________________________|_______|________|
|     - Diverse dobanzi                                       |   S25 |        |
|_____________________________________________________________|_______|________|
|  Comisioane                                                 |   S30 |        |
|_____________________________________________________________|_______|________|
|   - Comisioane                                              |   S31 |        |
|_____________________________________________________________|_______|________|
|   - Comisioane aferente operatiunilor intre organizatiile   |       |        |
|     cooperatiste de credit din cadrul aceleiasi retele      |   S35 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile cu clientela                     |   S40 |        |
|_____________________________________________________________|_______|________|
|  Dobanzi                                                    |   S6A |        |
|_____________________________________________________________|_______|________|
|   - Conturi de factoring                                    |   S6X |        |
|_____________________________________________________________|_______|________|
|   - Imprumuturi primite de la clientela financiara          |   S6B |        |
|_____________________________________________________________|_______|________|
|     - de pe o zi pe alta                                    |   S6C |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |   S6F |        |
|_____________________________________________________________|_______|________|
|   - Valori date in pensiune                                 |   S6H |        |
|_____________________________________________________________|_______|________|
|     - de pe o zi pe alta                                    |   S6N |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |   S6P |        |
|_____________________________________________________________|_______|________|
|   - Conturi curente creditoare                              |   S6S |        |
|_____________________________________________________________|_______|________|
|   - Conturi de depozite                                     |  S106 |        |
|_____________________________________________________________|_______|________|
|     - la vedere                                             |  S107 |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |  S108 |        |
|_____________________________________________________________|_______|________|
|     - colaterale                                            |  S109 |        |
|_____________________________________________________________|_______|________|
|   - Certificate de depozit, carnete si librete de economii  |   S73 |        |
|_____________________________________________________________|_______|________|
|   - Alte dobanzi                                            |   S75 |        |
|_____________________________________________________________|_______|________|
|     - Titluri cu posibilitate de rascumparare               |   S76 |        |
|_____________________________________________________________|_______|________|
|     - Report/deport                                         |   S77 |        |
|_____________________________________________________________|_______|________|
|     - Diverse dobanzi                                       |   S78 |        |
|_____________________________________________________________|_______|________|
|  Comisioane                                                 |   S80 |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
| Cheltuieli pentru operatiunile cu titluri                   |   T0A |        |
|_____________________________________________________________|_______|________|
|  - Dobanzi la titlurile date in pensiune livrata            |   T0B |        |
|_____________________________________________________________|_______|________|
|  - Pierderi la titlurile de tranzactie                      |   T0E |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu titlurile de plasament                     |   T0K |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli de achizitie                                |   T0M |        |
|_____________________________________________________________|_______|________|
|    - Pierderi din cesiune                                   |   T0R |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu titlurile de investitii                    |   T1A |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli de achizitie                                |   T1B |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu amortizarea primelor                     |   T1G |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind datoriile constituite prin titluri    |   T2A |        |
|_____________________________________________________________|_______|________|
|    - Dobanzi privind titlurile pe piata interbancara        |   T2F |        |
|_____________________________________________________________|_______|________|
|    - Dobanzi privind titlurile de creante negociabile       |   T2K |        |
|_____________________________________________________________|_______|________|
|    - Dobanzi privind obligatiunile                          |   T2N |        |
|_____________________________________________________________|_______|________|
|    - Alte cheltuieli privind datoriile constituite prin     |       |        |
|      titluri                                                |   T2Z |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli diverse privind operatiunile cu titluri       |   T23 |        |
|_____________________________________________________________|_______|________|
|  - Comisioane                                               |   T27 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile de leasing, locatie simpla si    |       |        |
| asimilate                                                   |   T3A |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu operatiunile de leasing si asimilate       |   T3B |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu amortizarea                              |   T3C |        |
|_____________________________________________________________|_______|________|
|    - Pierderi din deprecierea imobilizarilor date in leasing|       |        |
|      si asimilate                                           |   T3Q |        |
|_____________________________________________________________|_______|________|
|    - Pierderi din cesiunea imobilizarilor date in leasing   |       |        |
|      si asimilate                                           |   T3V |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru operatiunile de       |       |        |
|      leasing si asimilate                                   |   T3L |        |
|_____________________________________________________________|_______|________|
|    - Alte cheltuieli cu operatiunile de leasing si asimilate|   T3Z |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu operatiunile de locatie simpla             |   T4A |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu amortizarea                              |   T4B |        |
|_____________________________________________________________|_______|________|
|    - Pierderi din deprecierea imobilizarilor date in        |       |        |
|      locatie simpla                                         |   T4H |        |
|_____________________________________________________________|_______|________|
|    - Pierderi din cesiunea imobilizarilor date in locatie   |       |        |
|      simpla                                                 |   T4P |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru operatiunile de       |       |        |
|      locatie simpla                                         |   T4E |        |
|_____________________________________________________________|_______|________|
|    - Alte cheltuieli cu operatiunile de locatie simpla      |   T4Z |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind datoriile subordonate si fondurile       |       |        |
| publice alocate                                             |   T5A |        |
|_____________________________________________________________|_______|________|
|  - Datorii subordonate la termen                            |   T5C |        |
|_____________________________________________________________|_______|________|
|  - Datorii subordonate pe durata nedeterminata              |   T5D |        |
|_____________________________________________________________|_______|________|
|  - Fonduri publice alocate                                  |   T5H |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind operatiunile de schimb                   |   T6A |        |
|_____________________________________________________________|_______|________|
|  - Pierderi din operatiunile de schimb si arbitraj          |   T6B |        |
|_____________________________________________________________|_______|________|
|  - Comisioane                                               |   T6D |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind operatiunile in afara bilantului         |   T7A |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu angajamentele de finantare                 |   T7B |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de finantare primite de la alte institutii |       |        |
|      de credit                                              |   T7G |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de finantare primite de la clientela       |   T7J |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu angajamentele de garantie                  |   T8A |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie primite de la alte institutii  |       |        |
|      de credit                                              |   T8B |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie primite de la clientela        |   T8G |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu angajamentele aferente operatiunilor cu    |       |        |
|    instrumente financiare derivate                          |   V0A |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli privind instrumentele financiare derivate   |       |        |
|      de dobanda                                             |   V0C |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli privind instrumentele financiare derivate   |       |        |
|      de curs de schimb                                      |   V0F |        |
|_____________________________________________________________|_______|________|
|    - Comisioane                                             |   V0M |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu alte angajamente primite                   |   V0Z |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
| Cheltuieli cu prestatiile de servicii financiare            |   V1A |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu mijloacele de plata                        |   V1B |        |
|_____________________________________________________________|_______|________|
|  - Alte cheltuieli cu prestatiile de servicii financiare    |   V1Z |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli de exploatare bancara                       |   V2A |        |
|_____________________________________________________________|_______|________|
|  - Cota-parte privind operatiunile de exploatare bancara    |       |        |
|    efectuate in comun                                       |   V2F |        |
|_____________________________________________________________|_______|________|
|  - Venituri retrocedate privind operatiunile de exploatare  |       |        |
|    bancara efectuate in comun                               |   V2K |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli pentru constituirea rezervei mutuale de       |       |        |
|    garantare a casei centrale                               |  V169 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli diverse de exploatare bancara                 |   V2P |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU PERSONALUL                                     |   V3A |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu remuneratiile personalului                    |   V3B |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind asigurarile si protectia sociala         |   V3E |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind contributia unitatii la asigurarile   |  V101 |        |
|    sociale                                                  |       |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind contributia unitatii pentru ajutorul  |       |        |
|    de somaj                                                 |  V102 |        |
|_____________________________________________________________|_______|________|
|  - Alte cheltuieli privind asigurarile si protectia sociala |   V3H |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli privind personalul                          |  V103 |        |
|_____________________________________________________________|_______|________|
|IMPOZITE SI TAXE                                             |   V4A |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu impozitul pe salarii                          |  V104 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu alte impozite, taxe si varsaminte asimilate   |  V105 |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU MATERIALELE, LUCRARILE SI SERVICIILE EXECUTATE |       |        |
|DE TERTI                                                     |  V106 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu materialele                                   |  V107 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu materialele consumabile                    |  V108 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind combustibilii                         |  V109 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind piesele de schimb                     |  V110 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind alte materiale                        |  V111 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind obiectele de inventar                    |  V112 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind alte stocuri                             |  V113 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu lucrarile si serviciile executate de terti    |  V114 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli de intretinere si reparatii                   |  V115 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind energia si apa                        |  V116 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli postale si taxe de telecomunicatii            |  V117 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu colaboratorii si de intermediere           |  V118 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu deplasari, detasari, transferari si        |       |        |
|    transportul personalului si bunurilor                    |  V119 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu serviciile furnizate de societatile        |       |        |
|    grupului                                                 |  V120 |        |
|_____________________________________________________________|_______|________|
|  - Alte cheltuieli cu lucrurile si serviciile executate de  |       |        |
|    terti                                                    |  V121 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu primele de asigurare                     |  V122 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu redeventele privind operatiunile de      |       |        |
|      leasing si asimilate                                   |  V123 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu redeventele privind concesiunile,        |       |        |
|      locatiile de gestiune si chiriile                      |  V124 |        |
|_____________________________________________________________|_______|________|
|    - Alte cheltuieli                                        |  V125 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli de protocol, reclama si publicitate              |  V126 |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI DIVERSE DE EXPLOATARE                             |   V6A |        |
|_____________________________________________________________|_______|________|
| Venituri retrocedate privind operatiunile de exploatare     |       |        |
| nebancara efectuate in comun                                |   V6B |        |
|_____________________________________________________________|_______|________|
| Cota-parte privind operatiuni de exploatare nebancara       |       |        |
| efectuate in comun                                          |   V6E |        |
|_____________________________________________________________|_______|________|
| Cota-parte din cheltuielile sediului social                 |   V6H |        |
|_____________________________________________________________|_______|________|
| Pierderi din cesiunea imobilizarilor                        |   V6L |        |
|_____________________________________________________________|_______|________|
|  - Pierderi din cesiunea imobilizarilor necorporale si      |       |        |
|    corporale                                                |   V6M |        |
|_____________________________________________________________|_______|________|
|  - Pierderi din cesiunea imobilizarilor financiare          |   V6N |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli diverse de exploatare                       |   V6Z |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU AMORTIZARILE PRIVIND IMOBILIZARILE NECORPORALE |       |        |
|SI CORPORALE                                                 |   V7G |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu amortizarile imobilizarilor necorporale       |  V127 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu amortizarile imobilizarilor corporale         |  V128 |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU PROVIZIOANE SI PIERDERI DIN CREANTE            |       |        |
|NERECUPERABILE                                               |   V8A |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru creante din operatiuni     |       |        |
| interbancare                                                |  V129 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane specifice de risc de credit    |  V130 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane specifice de risc de dobanda   |  V131 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru creante din operatiuni cu  |       |        |
| clientela                                                   |  V132 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane specifice de risc de credit    |  V133 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane specifice de risc de dobanda   |  V134 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane privind operatiuni cu titluri si  |       |        |
| operatiuni diverse                                          |  V135 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru deprecierea titlurilor  |  V136 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru deprecierea titlurilor|       |        |
|      de plasament                                           |  V137 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru deprecierea titlurilor|       |        |
|      de investitii                                          |  V138 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru deprecierea stocurilor  |  V139 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru creante restante si     |       |        |
|    indoielnice                                              |  V140 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru valori imobilizate         |  V141 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru deprecierea partilor    |       |        |
|    detinute in cadrul societatilor comerciale legate, a     |       |        |
|    titlurilor de participare si a titlurilor activitatii de |       |        |
|    portofoliu                                               |  V142 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru deprecierea             |       |        |
|    imobilizarilor                                           |  V143 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru deprecierea           |       |        |
|      imobilizarilor in curs                                 |  V144 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru deprecierea           |       |        |
|      imobilizarilor activitatii de exploatare               |  V145 |        |
|_____________________________________________________________|_______|________|
|    - Cheltuieli cu provizioane pentru deprecierea           |       |        |
|      imobilizarilor in afara activitatii de exploatare      |  V146 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru creante restante si     |       |        |
|    indoielnice                                              |  V147 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru riscuri si cheltuieli      |   V8V |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru riscuri de executare a  |       |        |
|    angajamentelor prin semnatura                            |  V148 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru facilitati acordate     |       |        |
|    personalului                                             |  V149 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru risc de tara            |  V150 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu provizioane pentru alte riscuri si         |       |        |
|    cheltuieli                                               |  V151 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane reglementate                      |   V8W |        |
|_____________________________________________________________|_______|________|
| Pierderi din creante nerecuperabile acoperite cu provizioane|   V8X |        |
|_____________________________________________________________|_______|________|
| Pierderi din creante nerecuperabile neacoperite cu          |       |        |
| provizioane                                                 |   V8Z |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI CURENTE                                     |  V167 |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|CHELTUIELI EXCEPTIONALE                                      |   V90 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli exceptionale privind operatiunile de gestiune    |  V152 |        |
|_____________________________________________________________|_______|________|
|  - Despagubiri, amenzi si penalitati                        |  V153 |        |
|_____________________________________________________________|_______|________|
|  - Donatii si subventii acordate                            |  V154 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli privind sponsorizarile                        |  V155 |        |
|_____________________________________________________________|_______|________|
|  - Pierderi din debitori diversi                            |  V156 |        |
|_____________________________________________________________|_______|________|
|  - Alte cheltuieli exceptionale privind operatiunile de     |       |        |
|    gestiune                                                 |  V157 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli exceptionale privind amortizarile si             |       |        |
| provizioanele                                               |  V158 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli exceptionale privind amortizarea              |       |        |
|    imobilizarilor                                           |  V159 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli exceptionale privind provizioane pentru       |       |        |
|    riscuri si cheltuieli                                    |  V160 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli exceptionale privind provizioane pentru       |       |        |
|    deprecieri                                               |  V161 |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli exceptionale privind provizioane reglementate |  V162 |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli exceptionale                                |  V163 |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI EXCEPTIONALE                                |  V168 |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI*)                                           |   V99 |        |
|_____________________________________________________________|_______|________|
    *) mai putin cheltuielile 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

                  CONTUL DE PROFIT SI PIERDERI - mod. 4080 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 3 | |   |             [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|REZULTATUL CURENT                                            |       |        |
|_____________________________________________________________|_______|________|
| PROFIT                                                      |  Z131 |        |
|_____________________________________________________________|_______|________|
| PIERDERE                                                    |  V164 |        |
|_____________________________________________________________|_______|________|
|REZULTATUL EXCEPTIONAL                                       |       |        |
|_____________________________________________________________|_______|________|
| PROFIT                                                      |  Z132 |        |
|_____________________________________________________________|_______|________|
| PIERDERE                                                    |  V165 |        |
|_____________________________________________________________|_______|________|
|REZULTATUL BRUT AL EXERCITIULUI                              |       |        |
|_____________________________________________________________|_______|________|
| PROFIT                                                      |  Z133 |        |
|_____________________________________________________________|_______|________|
| PIERDERE                                                    |  V166 |        |
|_____________________________________________________________|_______|________|
|Impozitul pe profit                                          |   V92 |        |
|_____________________________________________________________|_______|________|
|REZULTATUL NET AL EXERCITIULUI                               |       |        |
|_____________________________________________________________|_______|________|
| PROFIT                                                      |   Z95 |        |
|_____________________________________________________________|_______|________|
| PIERDERE                                                    |   V95 |        |
|_____________________________________________________________|_______|________|
|Repartizarea profitului*)                                    |   V97 |        |
|_____________________________________________________________|_______|________|
|REZULTATUL NET AL EXERCITIULUI (PIERDERE) DUPA REPARTIZAREA  |       |        |
|PROFITULUI BRUT PE DESTINATIILE PREVAZUTE DE LEGE*)          |   V98 |        |
|_____________________________________________________________|_______|________|
    *) 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

    ANEXA 8

                    REPARTIZAREA PROFITULUI - mod. 4084 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... | N | National*)  [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 | | G | Global*)    [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4084 |                                                       - mii lei -
|__________|___________________________________________________________________
|                   Denumirea indicatorilor                   |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|REPARTIZARI DIN PROFIT                                       |       |        |
|_____________________________________________________________|_______|________|
|Rezerve legale                                               |   110 |        |
|_____________________________________________________________|_______|________|
|Rezerva generala pentru riscul de credit                     |   111 |        |
|_____________________________________________________________|_______|________|
|Rezerva de intrajutorare                                     |   112 |        |
|_____________________________________________________________|_______|________|
|Rezerva mutuala de garantare                                 |   113 |        |
|_____________________________________________________________|_______|________|
|Acoperirea pierderilor contabile din anii precedenti         |   114 |        |
|_____________________________________________________________|_______|________|
|Alte rezerve constituite ca surse proprii de finantare       |   115 |        |
|_____________________________________________________________|_______|________|
|Alte repartizari prevazute de lege                           |   116 |        |
|_____________________________________________________________|_______|________|
|Participarea salariatilor la profit                          |   117 |        |
|_____________________________________________________________|_______|________|
|Dividende de platit, din care:                               |   118 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite statului                               |   119 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite A.P.A.P.S.                             |   120 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite S.I.F.                                 |   121 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite regiilor autonome                      |   122 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite societatilor comerciale, din care:     |   123 |        |
|_____________________________________________________________|_______|________|
|   - dividende cuvenite societatilor comerciale nerezidente  |   124 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite societatilor cooperatiste              |   125 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite altor societati                        |   126 |        |
|_____________________________________________________________|_______|________|
| - dividende cuvenite persoanelor fizice, din care:          |   127 |        |
|_____________________________________________________________|_______|________|
|   - dividende cuvenite persoanelor fizice nerezidente       |   128 |        |
|_____________________________________________________________|_______|________|
|PROFIT NEREPARTIZAT                                          |   129 |        |
|_____________________________________________________________|_______|________|
    *) "G" - se completeaza de catre institutiile de credit persoane juridice romane
       "N" - se completeaza de sucursalele din Romania ale institutiilor de credit straine

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

    ANEXA 9

                    SITUATIA PATRIMONIULUI - mod. 4100 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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 4100 |                                                       - mii lei -
|__________|____________________________________________________________________
|                     ACTIV                          |  Cod  | Amortizari| Sume|
|                                                    |pozitie|    si     | nete|
|                                                    |       |provizioane|     |
|____________________________________________________|_______|___________|_____|
|                        A                           |   B   |      1    |  2  |
|____________________________________________________|_______|___________|_____|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE|   A01 |           |     |
|____________________________________________________|_______|___________|_____|
| - Casa si alte valori                              |   A10 |           |     |
|____________________________________________________|_______|___________|_____|
| - Cont curent la banci centrale                    |   A20 |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de corespondent la institutii de credit  |   A25 |           |     |
|____________________________________________________|_______|___________|_____|
| - Depozite la institutii de credit                 |  A101 |           |     |
|____________________________________________________|_______|___________|_____|
| - Credite acordate institutiilor de credit         |   A30 |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori primite in pensiune                       |   A40 |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori de recuperat                              |   A50 |           |     |
|____________________________________________________|_______|___________|_____|
| - Operatiuni intre organizatiile cooperatiste de   |       |           |     |
|   credit din cadrul aceleiasi retele               |   A60 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante restante                                 |  A102 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante indoielnice                              |   A70 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante atasate                                  |   A90 |           |     |
|____________________________________________________|_______|___________|_____|
| OPERATIUNI CU CLIENTELA                            |   B01 |           |     |
|____________________________________________________|_______|___________|_____|
| - Credite acordate clientelei                      |   B03 |           |     |
|____________________________________________________|_______|___________|_____|
| - Credite acordate clientelei financiare           |   B80 |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori primite in pensiune                       |   B85 |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi curente debitoare                        |   B99 |           |     |
|____________________________________________________|_______|___________|_____|
| - Valori de recuperat                              |   B9J |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante restante                                 |  B102 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante indoielnice                              |   B9K |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante atasate                                  |   B9V |           |     |
|____________________________________________________|_______|___________|_____|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE        |   C0A |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri primite in pensiune livrata              |   C1A |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri de tranzactie                            |   C2A |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri de plasament                             |   C3A |           |     |
|____________________________________________________|_______|___________|_____|
| - Titluri de investitii                            |   C4A |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de decontare privind operatiunile cu     |       |           |     |
|   titluri                                          |   E6A |           |     |
|____________________________________________________|_______|___________|_____|
| - Decontari intrabancare si intre organizatiile    |       |           |     |
|   cooperatiste de credit din cadrul aceleiasi      |       |           |     |
|   retele                                           |   E7A |           |     |
|____________________________________________________|_______|___________|_____|
| - Debitori                                         |  E123 |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de stocuri                               |   E70 |           |     |
|____________________________________________________|_______|___________|_____|
| - Conturi de regularizare                          |   E8A |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante restante                                 |  E104 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante indoielnice                              |   E90 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante atasate                                  |   E97 |           |     |
|____________________________________________________|_______|___________|_____|
    *) "G" si "S" - se completeaza, dupa caz, de catre institutiile de credit persoane juridice romane
                                                         ___
                                                        |   |             [ ]
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |___|
                                                        | S | Strainatate [ ]
Unitatea din strainatate: ............................. |___|
                                                        | G | Global      [3] TM
                                               ___ ___  |___|
                    Cod institutie            | 0 | 1 |
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___|

 __________
| mod 4100 |                                                       - mii lei -
|__________|____________________________________________________________________
|                     ACTIV                          |  Cod  | Amortizari| Sume|
|                                                    |pozitie|    si     | nete|
|                                                    |       |provizioane|     |
|____________________________________________________|_______|___________|_____|
|                        A                           |   B   |      1    |  2  |
|____________________________________________________|_______|___________|_____|
| VALORI IMOBILIZATE                                 |   F01 |           |     |
|____________________________________________________|_______|___________|_____|
| - Credite subordonate                              |   F02 |           |     |
|____________________________________________________|_______|___________|_____|
| - Parti in cadrul societatilor comerciale legate,  |       |           |     |
|   titluri de participare si titluri ale activitatii|       |           |     |
|   de portofoliu                                    |   F10 |           |     |
|____________________________________________________|_______|___________|_____|
| - Dotari pentru unitatile proprii din strainatate  |   F50 |           |     |
|____________________________________________________|_______|___________|_____|
| - Imobilizari in curs, imobilizari ale activitatii |       |           |     |
|   de exploatare, imobilizari in afara activitatii  |       |           |     |
|   de exploatare                                    |   F6A |           |     |
|____________________________________________________|_______|___________|_____|
| - Leasing si operatiuni asimilate                  |   F7A |           |     |
|____________________________________________________|_______|___________|_____|
| - Locatie simpla                                   |   F80 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante restante                                 |  F102 |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante indoielnice                              |   F9A |           |     |
|____________________________________________________|_______|___________|_____|
| - Creante atasate                                  |   F97 |           |     |
|____________________________________________________|_______|___________|_____|
| ACTIONARI SAU ASOCIATI                             |   L0C |           |     |
|____________________________________________________|_______|___________|_____|
| TOTAL                                              |   L98 |           |     |
|____________________________________________________|_______|___________|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
      (CONDUCATORUL INSTITUTIEI DE CREDIT)          FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
        si stampila institutiei de credit                semnatura

                      SITUATIA PATRIMONIULUI - mod. 4100 -
                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |   |             [ ]
                                                        |___|
Unitatea din strainatate: ............................. | S | Strainatate [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4100 |                                                       - mii lei -
|__________|___________________________________________________________________
|                              PASIV                          |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE         |  G01  |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi de refinantare de la banci centrale           |  G20  |        |
|_____________________________________________________________|_______|________|
| - Conturi de corespondent ale institutiilor de credit       |  G25  |        |
|_____________________________________________________________|_______|________|
| - Depozite ale institutiilor de credit                      |  G101 |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi primite de la institutii de credit            |  G30  |        |
|_____________________________________________________________|_______|________|
| - Valori date in pensiune                                   |  G40  |        |
|_____________________________________________________________|_______|________|
| - Alte sume datorate                                        |  G49  |        |
|_____________________________________________________________|_______|________|
| - Operatiuni intre organizatiile cooperatiste de credit     |       |        |
|   din cadrul aceleiasi retele                               |  G60  |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |  G90  |        |
|_____________________________________________________________|_______|________|
| OPERATIUNI CU CLIENTELA                                     |  H01  |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi primite de la clientela financiara            |  H10  |        |
|_____________________________________________________________|_______|________|
| - Valori date in pensiune                                   |  H20  |        |
|_____________________________________________________________|_______|________|
| - Conturi curente creditoare                                |  H40  |        |
|_____________________________________________________________|_______|________|
| - Conturi de factoring                                      |  H50  |        |
|_____________________________________________________________|_______|________|
| - Conturi de depozite                                       |  H7A  |        |
|_____________________________________________________________|_______|________|
| - Certificate de depozit                                    |  H80  |        |
|_____________________________________________________________|_______|________|
| - Carnete si librete de economii                            |  H6A  |        |
|_____________________________________________________________|_______|________|
| - Alte sume datorate                                        |  H90  |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |  H98  |        |
|_____________________________________________________________|_______|________|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE                 |  J0A  |        |
|_____________________________________________________________|_______|________|
| - Titluri date in pensiune livrata                          |  J1A  |        |
|_____________________________________________________________|_______|________|
| - Titluri de tranzactie                                     |  J5A  |        |
|_____________________________________________________________|_______|________|
| - Titluri de piata interbancara                             |  J8G  |        |
|_____________________________________________________________|_______|________|
| - Titluri de creante negociabile                            |  J8J  |        |
|_____________________________________________________________|_______|________|
| - Obligatiuni                                               |  J9A  |        |
|_____________________________________________________________|_______|________|
| - Alte datorii constituite pe titluri                       |  J9K  |        |
|_____________________________________________________________|_______|________|
| - Conturi de decontare privind operatiunile cu titluri      |  K6A  |        |
|_____________________________________________________________|_______|________|
| - Varsaminte de efectuat privind titlurile                  |  K65  |        |
|_____________________________________________________________|_______|________|
| - Decontari intrabancare si intre organizatiile             |       |        |
|   cooperatiste de credit din cadrul aceleiasi retele        |  K7A  |        |
|_____________________________________________________________|_______|________|
| - Creditori                                                 |  K123 |        |
|_____________________________________________________________|_______|________|
| - Conturi de regularizare                                   |  K8A  |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |  K97  |        |
|_____________________________________________________________|_______|________|
| CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE                |  L01  |        |
|_____________________________________________________________|_______|________|
| - Capital                                                   |  L9A  |        |
|_____________________________________________________________|_______|________|
| - Prime legate de capital si rezerve                        |  L104 |        |
|_____________________________________________________________|_______|________|
| - Fonduri                                                   |  L101 |        |
|_____________________________________________________________|_______|________|
| - Datorii subordonate                                       |  L5A  |        |
|_____________________________________________________________|_______|________|
| - Subventii si fonduri publice alocate                      |  L05  |        |
|_____________________________________________________________|_______|________|
| - Provizioane pentru riscuri si cheltuieli                  |  L10  |        |
|_____________________________________________________________|_______|________|
| - Provizioane reglementate                                  |  L30  |        |
|_____________________________________________________________|_______|________|
| - Datorii atasate                                           |  L9M  |        |
|_____________________________________________________________|_______|________|
| - Rezultatul reportat (+/-)*1)                              |  L90  |        |
|_____________________________________________________________|_______|________|
| - Profit sau pierdere (+/-)*1)                              |  L91  |        |
|_____________________________________________________________|_______|________|
| - Repartizarea profitului                                   |  L103 |        |
|_____________________________________________________________|_______|________|
| TOTAL                                                       |  L99  |        |
|_____________________________________________________________|_______|________|
    *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

                   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 -
|__________|___________________________________________________________________
|                   CONTURI IN AFARA BILANTULUI               |  Cod  |  Sume  |
|                                                             |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  |        |
|_____________________________________________________________|_______|________|
| ANGAJAMENTELE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE     |   -   |        |
|_____________________________________________________________|_______|________|
| - Operatiuni cu instrumente financiare derivate de dobanda  |  Q1B  |        |
|_____________________________________________________________|_______|________|
| - Operatiuni cu instrumente financiare derivate de curs     |       |        |
|   de schimb                                                 |  Q3B  |        |
|_____________________________________________________________|_______|________|
| 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 10

                    CONTUL DE PROFIT SI PIERDERI - mod. 4180 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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  |        |
|_____________________________________________________________|_______|________|
|VENITURI DIN RELUAREA REZERVEI MUTUALE DE GARANTARE          |  Z136 |        |
|_____________________________________________________________|_______|________|
|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

                   CONTUL DE PROFIT SI PIERDERI - mod. 4180 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |   |             [ ]
                                                        |___|
Unitatea din strainatate: ............................. | S | Strainatate [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4180 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|CHELTUIELI DE EXPLOATARE BANCARA                             |  S01  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile de trezorerie si operatiunile    |       |        |
| interbancare                                                |  S05  |        |
|_____________________________________________________________|_______|________|
|   Dobanzi                                                   |  S2A  |        |
|_____________________________________________________________|_______|________|
|     - Banci centrale                                        |  S2B  |        |
|_____________________________________________________________|_______|________|
|     - Conturi de corespondent                               |  S2E  |        |
|_____________________________________________________________|_______|________|
|     - Depozite ale institutiilor de credit                  |  S101 |        |
|_____________________________________________________________|_______|________|
|     - Imprumuturi de la institutii de credit                |  S2H  |        |
|_____________________________________________________________|_______|________|
|     - Valori date in pensiune                               |  S2M  |        |
|_____________________________________________________________|_______|________|
|     - Operatiuni cu organizatiile cooperatiste de credit din|       |        |
|       cadrul aceleiasi retele                               |  S2V  |        |
|_____________________________________________________________|_______|________|
|     - Alte dobanzi                                          |  S2Z  |        |
|_____________________________________________________________|_______|________|
|   Comisioane                                                |  S30  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile cu clientela                     |  S40  |        |
|_____________________________________________________________|_______|________|
|   Dobanzi                                                   |  S6A  |        |
|_____________________________________________________________|_______|________|
|     - Conturi de factoring                                  |  S6X  |        |
|_____________________________________________________________|_______|________|
|     - Imprumuturi primite de la clientela financiara        |  S6B  |        |
|_____________________________________________________________|_______|________|
|     - Valori date in pensiune                               |  S6H  |        |
|_____________________________________________________________|_______|________|
|     - Conturi curente creditoare                            |  S6S  |        |
|_____________________________________________________________|_______|________|
|     - Conturi de depozite                                   |  S106 |        |
|_____________________________________________________________|_______|________|
|     - Certificate de depozit, carnete si librete de         |       |        |
|       economii                                              |  S73  |        |
|_____________________________________________________________|_______|________|
|     - Alte dobanzi                                          |  S75  |        |
|_____________________________________________________________|_______|________|
|   Comisioane                                                |  S80  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli pentru operatiunile pe titluri                   |  T0A  |        |
|_____________________________________________________________|_______|________|
|     - Dobanzi la titlurile date in pensiune livrata         |  T0B  |        |
|_____________________________________________________________|_______|________|
|     - Pierderi la titlurile de tranzactie                   |  T0E  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli cu titlurile de plasament                  |  T0K  |        |
|_____________________________________________________________|_______|________|
|       - Cheltuieli de achizitie                             |  T0M  |        |
|_____________________________________________________________|_______|________|
|       - Pierderi din cesiune                                |  T0R  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli cu titlurile de investitii                 |  T1A  |        |
|_____________________________________________________________|_______|________|
|       - Cheltuieli de achizitie                             |  T1B  |        |
|_____________________________________________________________|_______|________|
|       - Cheltuieli cu amortizarea primelor                  |  T1G  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli privind datorii constituite prin titluri   |  T2A  |        |
|_____________________________________________________________|_______|________|
|       - Dobanzi privind titlurile de piata interbancara     |  T2F  |        |
|_____________________________________________________________|_______|________|
|       - Dobanzi privind titlurile de creante negociabile    |  T2K  |        |
|_____________________________________________________________|_______|________|
|       - Dobanzi privind obligatiunile                       |  T2N  |        |
|_____________________________________________________________|_______|________|
|       - Alte cheltuieli privind datoriile constituite       |       |        |
|         prin titluri                                        |  T2Z  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli diverse privind operatiunile cu titluri    |  T23  |        |
|_____________________________________________________________|_______|________|
|     - Comisioane                                            |  T27  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu operatiunile de leasing, locatie simpla       |       |        |
| si asimilate                                                |  T3A  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli cu operatiunile de leasing si asimilate    |  T3B  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli cu operatiunile de locatie simpla          |  T4A  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind datoriile subordonate si fondurile       |       |        |
| publice alocate                                             |  T5A  |        |
|_____________________________________________________________|_______|________|
|     - Datorii subordonate la termen                         |  T5C  |        |
|_____________________________________________________________|_______|________|
|     - Datorii subordonate pe durata nedeterminata           |  T5D  |        |
|_____________________________________________________________|_______|________|
|     - Fonduri publice alocate                               |  T5H  |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |   |             [ ]
                                                        |___|
Unitatea din strainatate: ............................. | S | Strainatate [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4180 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| Cheltuieli privind operatiunile de schimb                   |  T6A  |        |
|_____________________________________________________________|_______|________|
|   - Pierderi din operatiunile de schimb si arbitraj         |  T6B  |        |
|_____________________________________________________________|_______|________|
|   - Comisioane                                              |  T6D  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind operatiunile in afara bilantului         |  T7A  |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli cu angajamentele de finantare                |  T7B  |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli cu angajamentele de garantie                 |  T8A  |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli cu angajamentele aferente operatiunilor      |       |        |
|     cu instrumente financiare derivate                      |  V0A  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli privind instrumentele financiare derivate  |       |        |
|       de dobanda                                            |  V0C  |        |
|_____________________________________________________________|_______|________|
|     - Cheltuieli privind instrumentele financiare derivate  |       |        |
|       de curs de schimb                                     |  V0F  |        |
|_____________________________________________________________|_______|________|
|     - Comisioane                                            |  V0M  |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli cu alte angajamente primite                  |  V0Z  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu prestatiile de servicii financiare            |  V1A  |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli de exploatare bancara                       |  V2A  |        |
|_____________________________________________________________|_______|________|
|   - Cota-parte privind operatiunile de exploatare           |       |        |
|     bancara efectuate in comun                              |  V2F  |        |
|_____________________________________________________________|_______|________|
|   - Venituri retrocedate privind operatiunile de            |       |        |
|     exploatare bancara efectuate in comun                   |  V2K  |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli pentru constituirea rezervei mutuale de      |       |        |
|     garantare a casei centrale                              |  V169 |        |
|_____________________________________________________________|_______|________|
|   - Cheltuieli diverse de exploatare bancara                |  V2P  |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU PERSONALUL                                     |  V3A  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu remuneratiile personalului                    |  V3B  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind asigurarile si protectia sociala         |  V3E  |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli privind personalul                          |  V103 |        |
|_____________________________________________________________|_______|________|
|IMPOZITE SI TAXE                                             |  V4A  |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU MATERIALELE, LUCRARILE SI SERVICIILE EXECUTATE |       |        |
|DE TERTI                                                     |  V106 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu materialele                                   |  V107 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind obiectele de inventar                    |  V112 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli privind alte stocuri                             |  V113 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu lucrarile si serviciile executate de terti    |  V114 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli de protocol, reclama si publicitate              |  V126 |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI DIVERSE DE EXPLOATARE                             |  V6A  |        |
|_____________________________________________________________|_______|________|
| Venituri retrocedate privind operatiunile de exploatare     |       |        |
| nebancara efectuate in comun                                |  V6B  |        |
|_____________________________________________________________|_______|________|
| Cota-parte privind operatiunile de exploatare nebancara     |       |        |
| efectuate in comun                                          |  V6E  |        |
|_____________________________________________________________|_______|________|
| Cota-parte din cheltuielile sediului social                 |  V6H  |        |
|_____________________________________________________________|_______|________|
| Pierderi din cesiunea imobilizarilor                        |  V6L  |        |
|_____________________________________________________________|_______|________|
|   - Pierderi din cesiunea imobilizarilor necorporale        |       |        |
|     si corporale                                            |  V6M  |        |
|_____________________________________________________________|_______|________|
|   - Pierderi din cesiunea imobilizarilor financiare         |  V6N  |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli diverse de exploatare                       |  V6Z  |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU AMORTIZARILE PRIVIND IMOBILIZARILE             |       |        |
|NECORPORALE SI CORPORALE                                     |  V7G  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu amortizarile imobilizarilor necorporale       |  V127 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu amortizarile imobilizarilor corporale         |  V128 |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |   |             [ ]
                                                        |___|
Unitatea din strainatate: ............................. | S | Strainatate [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4180 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|CHELTUIELI CU PROVIZIOANELE SI PIERDERI DIN CREANTE          |       |        |
|NERECUPERABILE                                               |  V8A  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru creante din operatiuni     |       |        |
| interbancare                                                |  V129 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru creante din operatiuni     |       |        |
| cu clientela                                                |  V132 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane privind operatiuni cu titluri si  |       |        |
| operatiuni diverse                                          |  V135 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru valori imobilizate         |  V141 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane pentru riscuri si cheltuieli      |  V8V  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli cu provizioane reglementate                      |  V8W  |        |
|_____________________________________________________________|_______|________|
| Pierderi din creante nerecuperabile acoperite cu provizioane|  V8X  |        |
|_____________________________________________________________|_______|________|
| Pierderi din creante nerecuperabile neacoperite             |       |        |
| cu provizioane                                              |  V8Z  |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI CURENTE                                     |  V167 |        |
|_____________________________________________________________|_______|________|
|CHELTUIELI EXCEPTIONALE                                      |  V90  |        |
|_____________________________________________________________|_______|________|
| Cheltuieli exceptionale privind operatiunile de gestiune    |  V152 |        |
|_____________________________________________________________|_______|________|
| Cheltuieli exceptionale privind amortizarile si             |       |        |
| provizioanele                                               |  V158 |        |
|_____________________________________________________________|_______|________|
| Alte cheltuieli exceptionale                                |  V163 |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI EXCEPTIONALE                                |  V168 |        |
|_____________________________________________________________|_______|________|
|TOTAL CHELTUIELI*)                                           |  V99  |        |
|_____________________________________________________________|_______|________|
    *) mai putin cheltuielile 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

                   CONTUL DE PROFIT SI PIERDERI - mod. 4180 -

                                                         ___
DENUMIREA INSTITUTIEI DE CREDIT: ...................... |   |             [ ]
                                                        |___|
Unitatea din strainatate: ............................. | S | Strainatate [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 3 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|

 __________
| mod 4180 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |  Cod  |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| REZULTATUL CURENT                                           |       |        |
|_____________________________________________________________|_______|________|
|   PROFIT                                                    |  Z131 |        |
|_____________________________________________________________|_______|________|
|   PIERDERE                                                  |  V164 |        |
|_____________________________________________________________|_______|________|
| REZULTATUL EXCEPTIONAL                                      |       |        |
|_____________________________________________________________|_______|________|
|   PROFIT                                                    |  Z132 |        |
|_____________________________________________________________|_______|________|
|   PIERDERE                                                  |  V165 |        |
|_____________________________________________________________|_______|________|
| REZULTATUL BRUT AL EXERCITIULUI                             |       |        |
|_____________________________________________________________|_______|________|
|   PROFIT                                                    |  Z133 |        |
|_____________________________________________________________|_______|________|
|   PIERDERE                                                  |  V166 |        |
|_____________________________________________________________|_______|________|
| Impozitul pe profit                                         |  V92  |        |
|_____________________________________________________________|_______|________|
| REZULTATUL NET AL EXERCITIULUI                              |       |        |
|_____________________________________________________________|_______|________|
|   PROFIT                                                    |  Z95  |        |
|_____________________________________________________________|_______|________|
|   PIERDERE                                                  |  V95  |        |
|_____________________________________________________________|_______|________|
| Repartizarea profitului*)                                   |  V97  |        |
|_____________________________________________________________|_______|________|
| REZULTATUL NET AL EXERCITIULUI (PIERDERE) DUPA              |       |        |
| REPARTIZAREA PROFITULUI BRUT PE DESTINATIILE PREVAZUTE      |       |        |
| DE LEGE*)                                                   |  V98  |        |
|_____________________________________________________________|_______|________|
    *) 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

    ANEXA 11

                        BILANT PUBLICABIL - mod. 4200 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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 4200 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     ACTIV                      |  Cod  |EXERCITIUL|EXERCITIUL|
|                                                |pozitie|    N     |   N - 1  |
|________________________________________________|_______|__________|__________|
|                       A                        |   B   |     1    |     2    |
|________________________________________________|_______|__________|__________|
| CASA, BANCI CENTRALE                           |  010  |          |          |
|________________________________________________|_______|__________|__________|
| EFECTE PUBLICE SI VALORI ASIMILATE             |  020  |          |          |
|________________________________________________|_______|__________|__________|
| CREANTE PRIVIND INSTITUTIILE DE CREDIT         |  030  |          |          |
|________________________________________________|_______|__________|__________|
| - la vedere                                    |  033  |          |          |
|________________________________________________|_______|__________|__________|
| - la termen                                    |  036  |          |          |
|________________________________________________|_______|__________|__________|
| CREANTE PRIVIND CLIENTELA                      |  040  |          |          |
|________________________________________________|_______|__________|__________|
| - creante comerciale                           |  043  |          |          |
|________________________________________________|_______|__________|__________|
| - alte creante privind clientela               |  045  |          |          |
|________________________________________________|_______|__________|__________|
| - conturi curente debitoare                    |  047  |          |          |
|________________________________________________|_______|__________|__________|
| OBLIGATIUNI SI ALTE TITLURI CU VENIT FIX       |  060  |          |          |
|________________________________________________|_______|__________|__________|
| ACTIUNI SI ALTE TITLURI CU VENIT VARIABIL      |  070  |          |          |
|________________________________________________|_______|__________|__________|
| PARTICIPATII SI ACTIVITATI DE PORTOFOLIU       |  090  |          |          |
|________________________________________________|_______|__________|__________|
| PARTI IN CADRUL SOCIETATILOR COMERCIALE LEGATE |  100  |          |          |
|________________________________________________|_______|__________|__________|
| LEASING SI LOCATIE CU OPTIUNE DE CUMPARARE     |  110  |          |          |
|________________________________________________|_______|__________|__________|
| LOCATIE SIMPLA                                 |  120  |          |          |
|________________________________________________|_______|__________|__________|
| IMOBILIZARI NECORPORALE                        |  130  |          |          |
|________________________________________________|_______|__________|__________|
| IMOBILIZARI CORPORALE                          |  140  |          |          |
|________________________________________________|_______|__________|__________|
| CAPITAL SOCIAL SUBSCRIS SI NEVARSAT            |  150  |          |          |
|________________________________________________|_______|__________|__________|
| ACTIUNI PROPRII                                |  160  |          |          |
|________________________________________________|_______|__________|__________|
| ALTE ACTIVE                                    |  170  |          |          |
|________________________________________________|_______|__________|__________|
| CONTURI DE REGULARIZARE                        |  180  |          |          |
|________________________________________________|_______|__________|__________|
| TOTAL ACTIV                                    |  L98  |          |          |
|________________________________________________|_______|__________|__________|
    *) "G" - se completeaza de catre institutiile de credit persoane juridice romane
       "N" - se completeaza de sucursalele din Romania ale institutiilor de credit straine

                 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)
 .............................  ..............................  ..............
 .............................  ..............................  ..............
 .............................  ..............................  ..............

                       BILANT PUBLICABIL - mod. 4200 -

                                                         ___
                                                        | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 2 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|
 __________
| mod 4200 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     PASIV                      |  Cod  |EXERCITIUL|EXERCITIUL|
|                                                |pozitie|    N     |   N - 1  |
|________________________________________________|_______|__________|__________|
|                       A                        |   B   |     1    |     2    |
|________________________________________________|_______|__________|__________|
| BANCI CENTRALE                                 |  300  |          |          |
|________________________________________________|_______|__________|__________|
| DATORII PRIVIND INSTITUTIILE DE CREDIT         |  310  |          |          |
|________________________________________________|_______|__________|__________|
| - la vedere                                    |  313  |          |          |
|________________________________________________|_______|__________|__________|
| - la termen                                    |  316  |          |          |
|________________________________________________|_______|__________|__________|
| DATORII PRIVIND CLIENTELA                      |  320  |          |          |
|________________________________________________|_______|__________|__________|
| Conturi curente creditoare                     |  321  |          |          |
|________________________________________________|_______|__________|__________|
| Conturi de depozite                            |  322  |          |          |
|________________________________________________|_______|__________|__________|
| - la vedere                                    |  323  |          |          |
|________________________________________________|_______|__________|__________|
| - la termen                                    |  324  |          |          |
|________________________________________________|_______|__________|__________|
| Carnete si librete de economii                 |  325  |          |          |
|________________________________________________|_______|__________|__________|
| - la vedere                                    |  326  |          |          |
|________________________________________________|_______|__________|__________|
| - la termen                                    |  327  |          |          |
|________________________________________________|_______|__________|__________|
| Alte datorii privind clientela                 |  340  |          |          |
|________________________________________________|_______|__________|__________|
| - la vedere                                    |  343  |          |          |
|________________________________________________|_______|__________|__________|
| - la termen                                    |  346  |          |          |
|________________________________________________|_______|__________|__________|
| DATORII CONSTITUITE PRIN TITLURI               |  350  |          |          |
|________________________________________________|_______|__________|__________|
| Certificate de depozit                         |  352  |          |          |
|________________________________________________|_______|__________|__________|
| Titluri de piata interbancara si titluri de    |       |          |          |
| creante negociabile                            |  354  |          |          |
|________________________________________________|_______|__________|__________|
| Imprumuturi obligatare                         |  356  |          |          |
|________________________________________________|_______|__________|__________|
| Alte datorii constituite prin titluri          |  358  |          |          |
|________________________________________________|_______|__________|__________|
| ALTE PASIVE                                    |  360  |          |          |
|________________________________________________|_______|__________|__________|
| CONTURI DE REGULARIZARE                        |  370  |          |          |
|________________________________________________|_______|__________|__________|
| CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE   |  L01  |          |          |
|________________________________________________|_______|__________|__________|
| Capital subscris                               |  380  |          |          |
|________________________________________________|_______|__________|__________|
| Prime legate de capital                        |  390  |          |          |
|________________________________________________|_______|__________|__________|
| Rezerve legale                                 |  400  |          |          |
|________________________________________________|_______|__________|__________|
| Rezerve statutare                              |  410  |          |          |
|________________________________________________|_______|__________|__________|
| Rezerva generala pentru riscul de credit       |  420  |          |          |
|________________________________________________|_______|__________|__________|
| Rezerva de intrajutorare                       |  425  |          |          |
|________________________________________________|_______|__________|__________|
| Diferente din reevaluare                       |  430  |          |          |
|________________________________________________|_______|__________|__________|
| Rezerva mutuala de garantare                   |  435  |          |          |
|________________________________________________|_______|__________|__________|
| Alte rezerve                                   |  440  |          |          |
|________________________________________________|_______|__________|__________|
| Fonduri                                        |  450  |          |          |
|________________________________________________|_______|__________|__________|
| Datorii subordonate                            |  460  |          |          |
|________________________________________________|_______|__________|__________|
| Subventii si fonduri publice alocate           |  470  |          |          |
|________________________________________________|_______|__________|__________|
| Provizioane pentru riscuri si cheltuieli       |  480  |          |          |
|________________________________________________|_______|__________|__________|
| Provizioane reglementate                       |  490  |          |          |
|________________________________________________|_______|__________|__________|
| Rezultatul reportat (+/-)                      |  500  |          |          |
|________________________________________________|_______|__________|__________|
| Profit sau pierdere (+/-)                      |  510  |          |          |
|________________________________________________|_______|__________|__________|
| Repartizarea profitului (-)                    |  520  |          |          |
|________________________________________________|_______|__________|__________|
| TOTAL PASIV                                    |  L99  |          |          |
|________________________________________________|_______|__________|__________|

                 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)
 .............................  ..............................  ..............
 .............................  ..............................  ..............
 .............................  ..............................  ..............

                      BILANT PUBLICABIL - mod. 4200 -
                      (Conturi in afara bilantului)

                                                         ___
                                                        | N | National    [ ]
                                                        |___|
                                                        |   |             [ ]
                                               ___ ___  |___|
                    Cod institutie            | 0 | 3 | | G | Global      [3] TM
Data: |_._|_._|_._| de credit:    |_._._._._| |___|___| |___|
 __________
| mod 4200 |                                                        - mii lei -
|__________|___________________________________________________________________
|                                                |  Cod  |EXERCITIUL|EXERCITIUL|
|                                                |pozitie|    N     |   N - 1  |
|________________________________________________|_______|__________|__________|
|                       A                        |   B   |     1    |     2    |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE DATE                               |       |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE DE FINANTARE                       |       |          |          |
|________________________________________________|_______|__________|__________|
| Angajamente in favoarea altor                  |       |          |          |
| institutii de credit                           |  600  |          |          |
|________________________________________________|_______|__________|__________|
| Angajamente in favoarea clientelei             |  610  |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE DE GARANTIE                        |       |          |          |
|________________________________________________|_______|__________|__________|
| Cautiuni, avaluri si alte garantii date        |       |          |          |
| altor institutii de credit                     |  620  |          |          |
|________________________________________________|_______|__________|__________|
| Garantii date pentru clientela                 |  630  |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE PRIVIND TITLURILE                  |       |          |          |
|________________________________________________|_______|__________|__________|
| Titluri vandute cu posibilitate de rascumparare|  640  |          |          |
|________________________________________________|_______|__________|__________|
| Alte titluri de primit                         |  650  |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE PRIMITE                            |       |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE DE FINANTARE                       |       |          |          |
|________________________________________________|_______|__________|__________|
| Angajamente primite de la alte                 |       |          |          |
| institutii de credit                           |  700  |          |          |
|________________________________________________|_______|__________|__________|
| Angajamente primite de la clientela financiara |       |          |          |
| si institutiile administratiei publice         |  701  |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE DE GARANTIE                        |       |          |          |
|________________________________________________|_______|__________|__________|
| Cautiuni, avaluri si alte garantii primite de  |       |          |          |
| la alte institutii de credit                   |  710  |          |          |
|________________________________________________|_______|__________|__________|
| Garantii primite de la clientela               |  711  |          |          |
|________________________________________________|_______|__________|__________|
| ANGAJAMENTE PRIVIND TITLURILE                  |       |          |          |
|________________________________________________|_______|__________|__________|
| Titluri cumparate cu posibilitate              |       |          |          |
| de rascumparare                                |  720  |          |          |
|________________________________________________|_______|__________|__________|
| Alte titluri de livrat                         |  730  |          |          |
|________________________________________________|_______|__________|__________|

                 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 12

            CONTUL DE PROFIT SI PIERDERI PUBLICABIL - mod. 4290 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT:        ACTIVITATEA (se va inscrie activitatea
____________________________________    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 institutiile de credit 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 SI DIN RELUAREA      |       |          |          |
|   REZERVEI MUTUALE DE GARANTARE                |  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)
 .............................  ..............................  ..............
 .............................  ..............................  ..............
 .............................  ..............................  ..............



SmartCity5

COMENTARII la Ordinul 1282/2002

Momentan nu exista niciun comentariu la Ordinul 1282 din 2002
Comentarii la alte acte
ANONIM a comentat Hotărârea 965 2002
    Are 700 de modificari, chiar crezi ca le vei primi?
ANONIM a comentat Hotărârea 965 2002
    Are 700 de modificari, chiar crezi ca le vei primi?
ANONIM a comentat Ordin 1471 2020
    Aveți nevoie de un împrumut rapid și urgent, cu o rată a dobânzii relativ mică, de până la 3%? Oferim credite de afaceri, credite personale, credite pentru locuințe, credite auto, credite pentru studenți, credite de consolidare a datoriilor e.t.c. indiferent de scorul dvs. de credit. Suntem garantați că oferim servicii financiare numeroșilor noștri clienți din întreaga lume. Cu pachetele noastre flexibile de împrumut, împrumuturile pot fi procesate și transferate împrumutatului în cel mai scurt timp posibil, contactați-ne prin e-mail: (midland.credit2@gmail.com) și asistați la o experiență financiară care schimbă viața.
ANONIM a comentat Ordin 1492 2020
    O zi buna Ai nevoie de un împrumut în toate scopurile? Aveți o problemă financiară? Bridge Finance este garantat prin furnizarea de servicii financiare clienților la o rată a dobânzii favorabilă. Împrumuturile noastre sunt simple și rapide. Contactați-ne astăzi pentru a obține împrumutul de care aveți nevoie. Putem egala orice buget cu o rată a dobânzii de 2% față de bugetul dvs. Dacă sunteți interesat, vă rugăm să contactați acum (adrianbay0008@gmail.com)
ANONIM a comentat Ordin 1492 2020
    Vreau să apreciez împrumuturile Karin Sabine pentru mine un împrumut de 40.000 EUR. dacă aveți nevoie de un împrumut urgent, evitați să fiți înșelați de creditori falși și aplicați prin firma de împrumut real prin e-mail sabinhelps@gmail.com whatsapp +79267494861 ..
ANONIM a comentat Ordin 1492 2020
    Căutați o afacere, o companie sau un împrumut personal? Oferim toate tipurile de împrumuturi la rate de dobândă de 3% pe an, trimiteți-ne prin e-mail detaliile dvs. la (midland.credit2@gmail.com) pentru mai multe informații.
ANONIM a comentat Decizia 1 2020
    Căutați un împrumut de afaceri, companie sau personal? Oferim tot felul de împrumuturi la rate de dobândă de 3% pe an, trimiteți-ne prin e-mail cu detaliile dvs. la (midland.credit2@gmail.com) pentru mai multe informații.
ANONIM a comentat Hotărârea 965 2002
    BUNA ZIUA, VA ROG SA IMI TRIMITETI SI MIE ANEXELE LA HG NR. 965/2002 LA ADRESA DE E-MAIL avocat.elenagrecu@yahoo.com Multumesc anticpat!
ANONIM a comentat Hotărârea 153 2018
    articolul 4 interzice acordarea a doua sporuri cumulate anexa 1-6 si 8 ,cum ramine cu personalul care lucreaza cu aparate de electoterapie in sectiile de recuperare,medicina fizica ?la care spor se incadreaza?
ANONIM a comentat Legea 149 2018
    Cine face propunerea conform art.10,alin 2,este ambigu
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu