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ORDIN Nr

ORDIN   Nr. 1469/4 din  1 august 2001

pentru aprobarea Metodologiei de inregistrare in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene

ACT EMIS DE:                MINISTERUL FINANTELOR PUBLICE - Nr. 1.469


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              BANCA NATIONALA A ROMANIEI - Nr. 4
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 480 din 21 august 2001

    Ministrul finantelor publice si guvernatorul Bancii Nationale a Romaniei,
    in temeiul prevederilor art. 50 din Legea nr. 101/1998 privind Statutul Bancii Nationale a Romaniei, cu modificarile si completarile ulterioare, ale art. 58 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare, si ale art. 4 din Legea contabilitatii nr. 82/1991, republicata,
    avand in vedere prevederile art. 4 din Ordinul ministrului de stat, ministrul finantelor, si al guvernatorului Bancii Nationale a Romaniei nr. 1.418/344/1997 privind aprobarea Planului de conturi pentru societatile bancare si a normelor metodologice de utilizare a acestuia, ale art. 6 din 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, ale Acordului-cadru incheiat intre Comisia Comunitatii Europene si Guvernul Romaniei, semnat la Bucuresti la 12 martie 1991, precum si ale conventiilor cu privire la prestarea serviciilor bancare in legatura cu derularea contributiei financiare a Comunitatii Europene, incheiate intre Ministerul Finantelor Publice si bancile care efectueaza astfel de operatiuni,
    emit urmatorul ordin:

    Art. 1
    Se aproba 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, conform Metodologiei de inregistrare in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene, prevazuta in anexa care face parte integranta din prezentul ordin, aplicabila bancilor care efectueaza astfel de operatiuni.
    Art. 2
    La intocmirea situatiilor financiar-contabile prevazute in Modelele situatiilor financiar-contabile pentru banci si in 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, bancile care efectueaza operatiuni legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene vor avea in vedere si prevederile pct. 2 din anexa la Ordinul ministrului finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1.540/20/1999 pentru aprobarea metodologiei de inregistrare in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene.

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

                   Guvernatorul Bancii Nationale a Romaniei,
                               Mugur Isarescu

    ANEXA 1

                                METODOLOGIA
de inregistrare in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene

    Bancile care efectueaza operatiuni bancare legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene, in baza conventiilor incheiate cu Ministerul Finantelor Publice, vor avea in vedere urmatoarele:
    I. Modificarea denumirii unor conturi sintetice de gradul III deschise pe seama titularului de cont de bancile care efectueaza operatiuni legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene
    In vederea reflectarii in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene bancile care efectueaza astfel de operatiuni vor modifica denumirea unor conturi de gradul III deschise pe seama titularului de cont astfel:
    - denumirea contului 25515 "Disponibil aferent Memorandumului de finantare privind Programul National PHARE 1998, la dispozitia Agentiei Nationale pentru Dezvoltare Regionala (RO9807.01)" se modifica in "Disponibil aferent Memorandumului de finantare privind Programul National PHARE 1998, la dispozitia Ministerului Dezvoltarii si Prognozei (RO9807.01)";
    - denumirea contului 25835 "Disponibil aferent subprogramului Coeziunea economica si sociala, din cadrul Memorandumului de finantare privind Programul National PHARE Romania 2000, la dispozitia Agentiei Nationale pentru Dezvoltare Regionala (RO0007.02)" se modifica in "Disponibil aferent subprogramului Coeziunea economica si sociala, din cadrul Memorandumului de finantare privind Programul National PHARE Romania 2000, la dispozitia Ministerului Dezvoltarii si Prognozei (RO0007.02)".
    II. Deschiderea de conturi sintetice de gradul II pe seama titularului de cont de bancile care efectueaza operatiuni legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene
    In vederea reflectarii in contabilitate a operatiunilor legate de primirea si utilizarea fondurilor din contributia financiara a Comunitatii Europene, bancile care efectueaza astfel de operatiuni vor deschide urmatoarele conturi sintetice de gradul II:
    2584 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Life III, Fiscalis, Leonardo da Vinci II, Socrates II, Tineret, Cultura 2000 si al cincilea Program-cadru in domeniul cercetarii 2001>>, la dispozitia Fondului National (RO0011)";
    2585 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Intreprinderi mici si mijlocii, Egalitate de sanse pentru barbati si femei, SAVE II si Prevenirea SIDA si a altor boli contagioase>>, la dispozitia Fondului National (RO0009)".
    Continut:
    2584 - sume din contributia financiara a Comunitatii Europene puse la dispozitie Fondului National, aferente Memorandumului de finantare privind Programul "Participarea Romaniei la programele comunitare: Life III, Fiscalis, Leonardo da Vinci II, Socrates II, Tineret, Cultura 2000 si al cincilea Program-cadru in domeniul cercetarii 2001";
    2585 - sume din contributia financiara a Comunitatii Europene puse la dispozitie Fondului National, aferente Memorandumului de finantare privind Programul "Participarea Romaniei la programele comunitare: Intreprinderi mici si mijlocii, Egalitate de sanse pentru barbati si femei, SAVE II si Prevenirea SIDA si a altor boli contagioase".
    Pentru evidentierea depozitelor la termen, a dobanzilor si a cheltuielilor cu dobanzile aferente acestora se vor deschide analitice distincte la conturile nou-introduse.
    Contul 2584 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Life III, Fiscalis, Leonardo da Vinci II, Socrates II, Tineret, Cultura 2000 si al cincilea Program-cadru in domeniul cercetarii 2001>>, la dispozitia Fondului National (RO0011)"
    Contul 2584 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Life III, Fiscalis, Leonardo da Vinci II, Socrates II, Tineret, Cultura 2000 si al cincilea Program-cadru in domeniul cercetarii 2001>>, la dispozitia Fondului National (RO0011)" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
    111, 121, 122 - sume pe care titularul de cont le primeste de la Comunitatea Europeana;
    2587 - dobanzi incasate, aferente disponibilitatilor din contul titularului de cont;
    3721 - devize cumparate de titularul de cont.
    Se debiteaza prin creditul urmatoarelor conturi:
    111, 121, 122 - sume transferate de titularul de cont in conturile Comunitatii Europene;
    101, 111, 121, 122, 2511 - plati dispuse de titularul de cont;
    3721 - devize vandute de titularul de cont, precum si comisioanele, in devize, percepute.
    Soldul contului reprezinta disponibilitatile banesti aflate in contul titularului.
    Contul 2585 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Intreprinderi mici si mijlocii, Egalitate de sanse pentru barbati si femei, SAVE II si Prevenirea SIDA si a altor boli contagioase>>, la dispozitia Fondului National (RO0009)"
    Contul 2585 "Disponibil aferent Memorandumului de finantare privind Programul <<Participarea Romaniei la programele comunitare: Intreprinderi mici si mijlocii, Egalitate de sanse pentru barbati si femei, SAVE II si Prevenirea SIDA si a altor boli contagioase>>, la dispozitia Fondului National (RO0009)" este un cont de pasiv.
    Se crediteaza prin debitul urmatoarelor conturi:
    111, 121, 122 - sume pe care titularul de cont le primeste de la Comunitatea Europeana;
    2587 - dobanzi incasate, aferente disponibilitatilor din contul titularului de cont;
    3721 - devize cumparate de titularul de cont.
    Se debiteaza prin creditul urmatoarelor conturi:
    111, 121, 122 - sume transferate de titularul de cont in conturile Comunitatii Europene;
    101, 111, 121, 122, 2511 - plati dispuse de titularul de cont;
    3721 - devize vandute de titularul de cont, precum si comisioanele, in devize, percepute.
    Soldul contului reprezinta disponibilitatile banesti aflate in contul titularului.
    Contul 2587 "Datorii atasate"
    Se debiteaza prin creditul urmatoarelor conturi:
    2584, 2585   dobanzile platite, aferente disponibilitatilor din conturile titularului.



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COMENTARII la Ordinul 1469/2001

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ANONIM a comentat OUG 96 2021
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ANONIM a comentat Ordin 1471 2020
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ANONIM a comentat Decretul 244 1978
    De ce apare decretul asta in 2021, mai exista RSR? As vrea sa stiu care este legislatia actuala, nu date istorice.
ANONIM a comentat Hotărârea 5 2019
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ANONIM a comentat Hotărârea 5 2019
    Save Your Relationship and Get Your Ex Boyfriend/Girlfriend Back! contact: +1(662)-493-2087 is certainly the best spell caster online and his result is 100% guarantee… I don't know how to really thank Dr. PATRICK for what he did for me. My Name is Libby Eva from the UK, i have been dating this man who I loved very much for over four years now without any problem in our relationship. so at a point he changed so suddenly after returning from the office and started behaving so strangely. it even got to the extent that he told me it was over and i should never call him again. This was a person that loved me with everything that he had. When I told my friend Jenny what happened, she introduced me to a great spell caster called DR PATRICK, the chief priest of all spell caster. At first sight this man told me all my problems. It was his secretary that used a charm on him. Dr PATRICK told me not to worry that he will help me solve the problem. The following day, I was in the house in a sober mood when I first received a message from my boyfriend that he was very sorry and before I dropped the phone, he called me again to say he was on his way home and that he was truly sorry for everything. To my greatest surprise, one week later he engaged me and we got married. All Thanks to DR PATRICK. You can contact him through the following means Email: drpatrickspellcaster@gmail.com Mobile Number: +1 662 493 2087 Blog: https://drpatrickspellcast.blogspot.com Facebook pages https://www.facebook.com/Drpatrickspellcaster11
ANONIM a comentat Legea 144 2008
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ANONIM a comentat Hotărârea 5 2019
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ANONIM a comentat Hotărârea 5 2019
    Life has not been easy with me after my marriage was broken when my husband filled for a divorced but I thank God for using LORD ZAKUZA who's like a God on Earth to get my broken marriage restored with his powerful spell. I suffered for depression for 6 months but today, I am so happy for getting to know LORD ZAKUZA for his spell has really made me to believe that of a truth spells are real and they work. I adhered to every bit of instructions given to me by LORD ZAKUZA for he promised me that he will make me happy and proud and really, all that happened and my husband came back to me with his knees on the ground begging me for forgiveness within 48 hours after I got in touch with him and now we are perfectly bonded again for life. I can boldly say to everyone out there that LORD ZAKUZA spells is really the best and most powerful. I'm forever grateful to him till the end of time. So, you can get connected with him on Email via: Lordzakuza7@gmail.com or WhatsApp with this number +1 (740) 573-9483.
ANONIM a comentat Decizia 385 2016
    I want to thank a very kind and powerful psychic who brought back my ex wife who left me she told me she wants to be alone and left me and the kids I was devastated everyday i keep thinking how i would live without her one day i was online when I found Priest Ade website then i contacted him, He told me not to worry she will be back in 24hours after he cast his love spell i had some doubt though but i just did all he instructed and had a little faith, To my greatest surprise the next day she was back to me and the family she told me she was sad because she couldn't get pregnant since we have been trying but Priest Ade also solved that now she is 3 weeks pregnant I'm so excited i highly recommend him he is powerful and can help you too with different problems email him now at ancientspiritspellcast@gmail.com OR ancientspiritspellcast@yahoo.com And his website https://ancientspiritspell.wordpress.com OR WhatsApp +234 905 472 7023
ANONIM a comentat Hotărârea 1118 1956
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