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ORDIN Nr

ORDIN   Nr. 1524/362 din 20 iulie 1998

privind aprobarea modelelor situatiilor financiar-contabile pentru banci si a normelor metodologice privind intocmirea si utilizarea acestora

ACT EMIS DE: MINISTERUL FINANTELOR - Nr. 1.524


SmartCity3

              BANCA NATIONALA A ROMANIEI - Nr. 362
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 343 bis  din 10 septembrie 1998

    Ordinul este publicat in Monitorul Oficial al Romaniei, Partea I, nr. 343 din 10 septembrie 1998 si este reprodus si in acest numar bis.

    Ministrul finantelor si guvernatorul Bancii Nationale a Romaniei,
    in temeiul art. 4 din Legea contabilitatii nr. 82/1991 si al art. 58 din Legea bancara nr. 58/1998,
    emit urmatorul ordin:

    Art. 1
    Se aproba si se dispune aplicarea, incepand cu situatiile financiar-contabile pe semestrul I al anului 1998, a modelelor situatiilor financiar-contabile pentru banci si a normelor metodologice privind intocmirea si utilizarea acestora, care constituie anexa la prezentul ordin.
    Modelele situatiilor financiar-contabile si normele metodologice privind intocmirea si utilizarea acestora, aprobate prin prezentul ordin, sunt obligatorii pentru banci, persoane juridice romane, si pentru sucursalele din Romania ale unor banci cu sediul in strainatate.
    Art. 2
    Administratorii, directorii financiar-contabili, contabilii-sefi si orice alte persoane care au obligatia gestionarii patrimoniului bancilor raspund, potrivit legii, pentru insusirea si aplicarea corecta a acestor reglementari. De asemenea, aceste persoane raspund pentru adaptarea corespunzatoare a programelor informatice utilizate pentru prelucrarea datelor financiar-contabile, precum si pentru exactitatea si realitatea datelor care sunt prelucrate, respectiv inscrise in situatiile financiar-contabile.
    Art. 3
    Cenzorii numiti potrivit legii si celelalte persoane care indeplinesc atributiile cenzorilor, precum si societatile de expertiza contabila, denumite auditori independenti, au obligatia sa verifice situatiile financiar-contabile intocmite de catre banci potrivit modelelor si normelor aprobate, urmarind ca aceste situatii sa prezinte imaginea fidela a conditiei bancilor.
    Art. 4
    Bancile au obligatia sa depuna situatii financiar-contabile anuale si situatii financiare periodice la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei si la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, astfel:
    - la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei se depun situatiile intocmite in conformitate cu modelele si normele metodologice aprobate prin prezentul ordin, mai putin Situatia financiara periodica - model 4033 - "Impozite, taxe si alte obligatii datorate si varsate";
    - la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, se depun situatiile intocmite in conformitate cu modelele si normele metodologice aprobate prin prezentul ordin care sunt prevazute in normele Ministerului Finantelor referitoare la intocmirea, verificarea si centralizarea raportarilor contabile periodice ale agentilor economici. Pentru semestrul I al anului 1998, bancile, persoane juridice romane, depun la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, situatiile financiare de sinteza globale: model 4100 - "Situatia patrimoniului", model 4033 - "Impozite, taxe si alte obligatii datorate si varsate", model 4090 - "Indicatori de activitate" si model 4180 - "Contul de profit si pierderi", iar sucursalele din Romania ale bancilor cu sediul in strainatate depun situatiile financiare de sinteza teritoriale: model 4000 - "Situatia patrimoniului", model 4033 - "Impozite, taxe si alte obligatii datorate si varsate", model 4090 - "Indicatori de activitate" si model 4080 - "Contul de profit si pierderi".
    Art. 5
    Situatiile financiar-contabile ale bancilor se depun la termenele stabilite prin normele ce fac obiectul prezentului ordin. Prin exceptie, situatiile financiar-contabile pe semestrul I al anului 1998 se depun la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei si la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, pana la data de 20 august 1998.
    Art. 6
    Banca Nationala a Romaniei, impreuna cu bancile actualizeaza periodic modelele situatiilor financiar-contabile pentru banci si normele metodologice privind intocmirea si utilizarea acestora, in functie de reglementarile ce se adopta pe parcurs si, in conformitate cu prevederile Legii contabilitatii nr. 82/1991 si ale Legii bancare nr. 58/1998, le supun aprobarii Ministerului Finantelor, in vederea aplicarii lor.

                    Ministrul finantelor,
                    Daniel Daianu

                    Guvernatorul
                    Bancii Nationale a Romaniei,
                    Mugur Isarescu

    ANEXA 1

    MODELELE SITUATIILOR FINANCIAR-CONTABILE PENTRU BANCI SI NORMELE METODOLOGICE PRIVIND INTOCMIREA SI UTILIZAREA ACESTORA

                               CUPRINS

                                                                          pagina

CAP. 1. DISPOZITII GENERALE .............................................     5

CAP. 2. DISPOZITII REFERITOARE LA MODELELE SI REGULILE DE INTOCMIRE,
        DEPUNERE SI PUBLICARE A SITUATIILOR FINANCIAR-CONTABILE

     1. Intocmirea situatiilor financiar-contabile ......................     6
     2. Reguli specifice privind intocmirea bilantului contabil .........    10
     3. Semnarea, verificarea, certificarea si depunerea bilantului
        contabil ........................................................    12
     4. Termenele pentru depunerea bilantului contabil ..................    15
     5. Publicarea bilantului contabil ..................................    16
     6. Continutul si modul de intocmire a anexei la bilantul contabil ..    17

CAP. 3. DISPOZITII REFERITOARE LA MODELELE SI REGULILE DE INTOCMIRE SI
        DEPUNERE A SITUATIILOR FINANCIARE PERIODICE

     1. Intocmirea situatiilor financiare periodice .....................    26
     2. Semnarea, verificarea si depunerea situatiilor financiare
        periodice .......................................................    30
     3. Termenele pentru depunerea situatiilor financiare periodice .....    35

CAP. 4. MODELELE SITUATIILOR FINANCIARE PERIODICE SI NORMELE METODOLOGICE
        PRIVIND INTOCMIREA SI UTILIZAREA ACESTORA

     1. Situatia patrimoniului - mod. 4000 ..............................    37
     2. Operatiuni cu agentii nerezidenti - mod. 4010 ...................    45
     3. Operatiuni pe categorii de devize - mod. 4011 ...................    50
     4. Operatiuni de finantare cu bancile si institutiile financiare
        rezidente - mod. 4012 ...........................................    56
     5. Operatiuni de finantare cu bancile si institutiile financiare
        nerezidente - mod. 4013 .........................................    58
     6. Operatiuni cu clientela - mod. 4014 .............................    61
     7. Operatiuni cu clientela nerezidenta - mod. 4015 .................    69
     8. Operatiuni cu titluri de tranzactie, operatiuni diverse, valori
        imobilizate - mod. 4016 .........................................    74
     9. Pensiuni livrate de titluri si titluri date cu imprumut -
        mod. 4017........................................................    78
    10. Portofoliul de titluri si titluri emise - mod. 4018 .............    82
    11. Portofoliul de titluri - mod. 4020 ..............................    89
    12. Capitaluri proprii, asimilate si provizioane - mod. 4021 ........    97
    13. Angajamente in afara bilantului (finantare, garantie) - mod. 4022    99
    14. Titluri vandute sau cumparate cu posibilitate de rascumparare -
        mod. 4024 .......................................................   101
    15. Operatiuni ferme la termen in devize - mod 4025 .................   104
    16. Creante restante, creante indoielnice si riscuri de tara -
        mod 4026 ........................................................   108
    17. Provizioane - mod. 4027 .........................................   111
    18. Repartizarea plasamentelor, resurselor si angajamentelor din
        afara bilantului in functie de durata ramasa de scurs - mod. 4028   116
    19. Credite acordate persoanelor fizice - mod. 4031 .................   122
    20. Situatia activelor imobilizate - mod. 4032 ......................   126
    21. Impozite, taxe si alte obligatii datorate si varsate - mod. 4033    132
    22. Contul de profit si pierderi - mod. 4080 ........................   136
    23. Structura dobanzilor (pentru operatiuni in lei/devize,
        rezidenti/nerezidenti) - mod. 4082 ..............................   147
    24. Cheltuieli efectiv platite si venituri efectiv incasate -
        mod. 4083 .......................................................   149
    25. Repartizarea profitului - mod. 4084 .............................   151
    26. Indicatori de activitate - mod. 4090 ............................   153
    27. Situatia patrimoniului - mod. 4100 ..............................   164
    28. Portofoliul de titluri - mod. 4120 ..............................   170
    29. Operatiuni ferme la termen in devize - mod. 4125 ................   172
    30. Creante restante, creante indoielnice si riscuri de tara -
        mod 4126 ........................................................   175
    31. Provizioane pentru riscuri de tara - mod. 4127 ..................   177
    32. Contul de profit si pierderi - mod. 4180 ........................   179

CAP. 5. MODELELE BILANTULUI CONTABIL SI NORMELE METODOLOGICE PRIVIND
        INTOCMIREA SI UTILIZAREA ACESTORA

     1. Bilant publicabil - mod. 4200 ...................................   188
     2. Contul de profit si pierderi publicabil - mod. 4290 .............   199

CAP. 6. CONCORDANTELE INTRE PLANUL DE CONTURI PENTRU BANCI SI DOCUMENTELE
        FINANCIAR-CONTABILE

     1. Principii generale de codificare a pozitiilor din documentele
        financiar-contabile .............................................   207
     2. Documente care au corespondenta cu nomenclatorul de pozitii .....   208
     3. Documente care nu au corespondenta cu nomenclatorul de pozitii ..   279

CAP. 7. CONTROLUL DOCUMENTELOR FINANCIAR-CONTABILE

     1. Controlul documentului - mod. 4000 ..............................   297
     2. Controlul documentului - mod. 4010 ..............................   298
     3. Controlul documentului - mod. 4011 ..............................   299
     4. Controlul documentului - mod. 4012 ..............................   300
     5. Controlul documentului - mod. 4013 ..............................   301
     6. Controlul documentului - mod. 4014 ..............................   302
     7. Controlul documentului - mod. 4015 ..............................   308
     8. Controlul documentului - mod. 4016 ..............................   310
     9. Controlul documentului - mod. 4017 ..............................   311
    10. Controlul documentului - mod. 4018 ..............................   312
    11. Controlul documentului - mod. 4020 ..............................   315
    12. Controlul documentului - mod. 4021 ..............................   318
    13. Controlul documentului - mod. 4022 ..............................   319
    14. Controlul documentului - mod. 4024 ..............................   320
    15. Controlul documentului - mod. 4025 ..............................   321
    16. Controlul documentului - mod. 4026 ..............................   322
    17. Controlul documentului - mod. 4027 ..............................   323
    18. Controlul documentului - mod. 4028 ..............................   324
    19. Controlul documentului - mod. 4031 ..............................   328
    20. Controlul documentului - mod. 4080 ..............................   329
    21. Controlul documentului - mod. 4082 ..............................   332
    22. Controlul documentului - mod. 4100 ..............................   333
    23. Controlul documentelor - mod. 4000 "N",
        mod. 4100 "S" si mod. 4100 "G" ..................................   334
    24. Controlul documentului - mod. 4120 ..............................   336
    25. Controlul documentului - mod. 4125 ..............................   337
    26. Controlul documentului - mod. 4126 ..............................   338
    27. Controlul documentului - mod. 4180 ..............................   339
    28. Controlul documentului - mod. 4290 ..............................   341

CAP. 8. CRITERII MINIMALE PRIVIND PROGRAMELE INFORMATICE UTILIZATE IN
        DOMENIUL FINANCIAR-CONTABIL .....................................   343

CAP. 9. NOMENCLATOARE PRIVIND FORMELE DE PROPRIETATE SI CLASIFICAREA
        ACTIVITATILOR DIN ECONOMIA NATIONALA

     1. Nomenclator - forme de proprietate ..............................   346
     2. Nomenclator privind clasificarea activitatilor din economia
        nationala (CAEN) ................................................   347

    MODELELE SITUATIILOR FINANCIAR-CONTABILE PENTRU BANCI SI NORMELE METODOLOGICE PRIVIND INTOCMIREA SI UTILIZAREA ACESTORA

    Prezentele modele ale situatiilor financiar-contabile pentru banci si normele metodologice privind intocmirea si utilizarea acestora sunt emise de Banca Nationala a Romaniei in baza prevederilor art. 4 din Legea contabilitatii nr. 82/1991 si ale art. 58 din Legea bancara nr. 58/1998 si au fost elaborate impreuna cu bancile conform pct. 16 lit. b) din Regulamentul de aplicare a Legii contabilitatii aprobat prin Hotararea Guvernului nr. 704/1993.

    CAP. 1
    DISPOZITII GENERALE

    Bancile, persoane juridice romane, au obligatia, potrivit prevederilor art. 1, 4 si 27 din Legea contabilitatii nr. 82/1991, cu modificarile si completarile ulterioare, si ale art. 57 si 58 din Legea bancara nr. 58/1998, sa intocmeasca situatii financiare periodice constand in elemente ale bilantului contabil, precum si situatii financiar-contabile publicabile, sociale si consolidate, la termenele si in forma stabilite prin prezentele norme metodologice.
    Situatiile financiare periodice si situatiile financiar-contabile publicabile trebuie sa reflecte operatiunile si situatia financiara a bancii, a filialelor, sucursalelor si a celorlalte sedii secundare ale acesteia, pe baza individuala si, dupa caz, pe baza consolidata.
    In baza prevederilor art. 46 din Legea contabilitatii nr. 82/1991 si ale art. 58 si 60 din Legea bancara nr. 58/1998, prezentele norme metodologice se aplica in mod corespunzator si sucursalelor din Romania ce apartin unor banci cu sediul in strainatate.

    CAP. 2
    DISPOZITII REFERITOARE LA MODELELE SI REGULILE DE INTOCMIRE, DEPUNERE SI PUBLICARE A SITUATIILOR FINANCIAR-CONTABILE

    1. INTOCMIREA SITUATIILOR FINANCIAR-CONTABILE

    1.1. Bancile, persoane juridice romane, precum si sucursalele din Romania ce apartin unor banci cu sediul in strainatate au obligatia sa intocmeasca anual situatii financiar-contabile.
    Principala situatie financiar-contabila ce se intocmeste anual de catre banci este bilantul contabil compus din: bilant, contul de profit si pierderi, anexa si raportul de gestiune si care, formeaza impreuna, un tot indisociabil.
    Bilantul contabil se intocmeste dupa modelele si in conformitate cu prezentele norme metodologice.
    Deosebit de bilantul contabil, bancile au obligatia sa intocmeasca si alte situatii anexe la bilantul contabil, in functie de necesitatile de informare ale Ministerului Finantelor si potrivit modelelor stabilite de acest minister pentru ceilalti agenti economici.

    1.2. La intocmirea bilantului contabil de catre banci se au in vedere regulile cu caracter general prevazute in cap. IV art. 27 - 31 din Legea contabilitatii nr. 82/1991, cu modificarile si completarile ulterioare, Planul de conturi pentru societatile bancare si Normele metodologice de utilizare a acestuia, aprobate prin Ordinul ministrului finantelor si guvernatorului Bancii Nationale a Romaniei nr. 1418/344/1997, Precizarile Ministerului Finantelor privind masurile referitoare la incheierea exercitiului financiar-contabil anual la agentii economici, Precizarile Bancii Nationale a Romaniei privind masurile referitoare la incheierea exercitiului financiar-contabil anual la banci, prezentele norme metodologice, precum si oricare alte reglementari in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei.
    Bancile, persoane juridice romane, care au in subordine subunitati fara personalitate juridica, in tara si/sau in strainatate (sucursale, agentii, puncte de lucru etc.), vor verifica si vor centraliza balantele de verificare a conturilor sintetice ale acestora, intocmind bilantul contabil la nivelul global al bancii.
    Bancile, persoane juridice romane, care au in subordine subunitati fara personalitate juridica ce isi desfasoara activitatea si au sediul in strainatate, vor evalua, in lei, rulajele si soldurile exprimate in devize din balantele de verificare a conturilor sintetice intocmite si transmise de acestea, la cursurile de schimb ale pietei valutare, comunicate de Banca Nationala a Romaniei, din ultima zi a anului si le vor centraliza cu balanta de verificare intocmita pentru operatiunile economico-financiare desfasurate in tara.
    Potrivit art. 60 din Legea bancara nr. 58/1998, sucursalele din Romania ale bancilor straine intocmesc bilant contabil la nivelul ansamblului teritoriului national in care isi desfasoara activitatea, care va cuprinde atat activitatea lor, cat si a sediilor secundare subordonate acestora.

    1.3. Bilantul si contul de profit si pierderi se prezinta sub forma de documente standardizate, conform formularelor prevazute de prezentele norme metodologice: model 4200 - "Bilant publicabil" si model 4290 - "Contul de profit si pierderi publicabil", iar informatiile pe care acestea le furnizeaza sunt sintetizate in antet, pe linii si pe coloane.
    In antetul documentelor figureaza urmatoarele informatii:
    a) datele de identificare (judetul, denumirea bancii, adresa, numarul de inmatriculare la registrul comertului);
    b) datele referitoare la incadrarea in forma de organizare (forma de proprietate, activitatea preponderenta, cod grupa CAEN). In cazul in care banca desfasoara mai multe activitati, se va trece codul activitatii preponderente, care defineste profilul bancii. In vederea alinierii la nomenclatorul activitatilor Uniunii Europene, in formularele bilantului contabil, bancile inscriu codul privind activitatea din clasificarea activitatilor din economia nationala (CAEN), aprobata prin Hotararea Guvernului nr. 656/1997. Acest cod este format din 3 cifre (grupe de activitati), conform clasificarii activitatilor din economia nationala, publicata in Monitorul Oficial nr. 301/bis/05.11.1997. Corespondenta dintre codurile de ramura care au fost utilizate pana in prezent si codurile CAEN este prezentata in anexa la prezentele norme;
    c) codul fiscal;
    d) data pentru care se intocmesc documentele (data incheierii contabile);
    e) codul interbancar de identificare a bancii;
    f) numarul filei (un document poate avea una sau mai multe file);
    g) zona de activitate geografica, respectiv activitatea globala "G" desfasurata atat in teritoriul national, cat si in strainatate (bancile, persoane juridice romane) si activitatea in teritoriul national "N" (sucursalele din Romania ale bancilor straine);
    h) moneda in care sunt intocmite documentele. Documentele se intocmesc in mii lei si cuprind datele din inclusiv ultima zi a anului, iar indicativul "TM" din formulare arata ca documentele sunt intocmite prin regruparea tuturor monedelor.
    Liniile documentelor sunt codificate in corelatie cu planul de conturi pentru banci.
    Coloanele documentelor prezinta informatii privind exercitiul "N" (anul curent) si exercitiul "N-1" (anul precedent).
    Necompletarea filelor formularelor bilantului contabil cu datele prevazute mai sus conduce la imposibilitatea identificarii bancii si, in consecinta, se considera ca lucrarea nu a fost depusa, banca fiind sanctionata potrivit prevederilor art. 38, pct. 4, lit. e) din Legea contabilitatii nr. 82/1991, astfel cum a fost modificat si completat prin Ordonanta Guvernului nr. 22/1996.

    1.4. Bancile intocmesc si prezinta bilantul contabil atat in forma scrisa (pe suport de hartie), cat si pe suport magnetic.
    In acest scop, bancile primesc de la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei o discheta HD/1,44 Mb cu fisierul cuprinzand modelele tuturor formularelor ce trebuie completate cu datele din bilantul contabil, care constituie baza pentru editarea in forma scrisa, prin listare, a formularelor respective. Modificarea, in orice fel, a structurii fisierului este interzisa.
    O copie a acestui fisier, continand modelele formularelor, completate cu datele bilantului contabil intocmit la incheierea exercitiului, se pastreaza de catre banca potrivit prevederilor art. 23 din Legea contabilitatii nr. 82/1991.

    1.5. Bancile trebuie sa controleze, prin inventariere, cel putin o data pe an, existenta si valoarea elementelor de activ si pasiv ale patrimoniului.
    Ele trebuie sa intocmeasca bilantul contabil la incheierea exercitiului avand in vedere inregistrarile efectuate in contabilitate si situatia inventarului.
    Bilantul contabil trebuie sa fie intocmit cu regularitate, sincer si sa redea imaginea fidela a patrimoniului, a situatiei financiare si a rezultatului exercitiului.

    1.6. Bilantul contabil trebuie sa respecte principiul prudentei si cel al continuitatii activitatii. La intocmirea acestuia, se considera ca banca isi continua activitatile sale, iar amortizarile si provizioanele necesare se calculeaza si inregistreaza chiar si in cazurile de absenta sau de insuficienta a profitului.
    Bancile trebuie sa tina cont de riscurile si de pierderile intervenite in cursul exercitiului si de cele din exercitiul anterior, chiar daca acestea sunt cunoscute intre data incheierii exercitiului si cea de intocmire a bilantului contabil.

    1.7. In bilantul contabil pot fi inscrise numai rezultatele financiare realizate pana la data incheierii unui exercitiu. Poate fi inscris, dupa inventariere, rezultatul obtinut dintr-o operatiune efectuata partial si acceptata de partea contractanta, cand realizarea sa este certa si bine determinata, iar la baza acesteia exista documentele contabile necesare.

    1.8. Bilantul descrie separat elementele de activ si pasiv ale bancii si prezinta, de o maniera distincta, capitalurile proprii.
    Contul de profit si pierderi cuprinde veniturile si cheltuielile exercitiului, fara sa se tina seama de data incasarii sau platii lor. El prezinta, prin diferenta intre venituri si cheltuieli, profitul sau pierderea exercitiului. Veniturile, cheltuielile si rezultatul exercitiului, grupate pe categorii, trebuie sa fie prezentate conform modelului din prezentele norme metodologice.
    Anexa completeaza si comenteaza informatiile date prin bilant si contul de profit si pierderi si trebuie sa raspunda conditiilor prevazute de prezentele norme metodologice.

    1.9. Bilantul, contul de profit si pierderi si anexa trebuie sa contina tot atatea rubrici si posturi cat este necesar pentru a da o imagine fidela a patrimoniului, situatiei financiare si rezultatului exercitiului. Fiecare din posturile bilantului si contului de profit si pierderi contine indicarea sumei referitoare la postul corespunzator exercitiului precedent.

    1.10. Bilantul si contul de profit si pierderi pot sa cuprinda o subdiviziune mai detaliata a subposturilor prevazute de modelele formularelor de bilant contabil, cu conditia sa se respecte modelele-tip; posturile noi se justifica numai in masura in care continutul lor nu este acoperit de nici un post al modelelor-tip. Nu poate fi admis sa nu fie mentionat un post al bilantului sau al contului de profit si pierderi care nu comporta nici o suma nici pentru exercitiul prezent, nici pentru exercitiul precedent.

    1.11. Elementele de activ si de pasiv ale bilantului contabil trebuie sa fie evaluate separat.
    Intre posturile de activ si de pasiv ale bilantului sau intre posturile de cheltuieli si de venituri ale contului de profit si pierderi nu poate fi operata nici o compensare. Atunci cand un element de activ sau de pasiv priveste mai multe posturi ale bilantului, in anexa se vor face mentiunile necesare.
    Bilantul de deschidere al unui exercitiu trebuie sa corespunda cu bilantul de inchidere al exercitiului precedent.

    1.12. Cheltuielile contabilizate in timpul exercitiului si care privesc un exercitiu ulterior, trebuie sa figureze in activul bilantului la postul "Conturi de regularizare".
    Veniturile contabilizate in timpul exercitiului si care privesc un exercitiu ulterior trebuie sa figureze in pasivul bilantului la postul "Conturi de regularizare". Aceste posturi fac obiectul unor informatii explicative in anexa.
    Veniturile de primit si cheltuielile de platit, atasate posturilor de creante si de datorii, se detaliaza in anexa.
    In caz ca aplicarea unei prescriptii contabile nu este suficienta pentru a da o imagine fidela patrimoniului, situatiei financiare sau rezultatului exercitiului, bancile au obligatia sa furnizeze informatii complementare in anexa.

    1.13. Operatiunile ce se considera ca sunt efectuate cu institutiile de credit privesc: bancile ca atare; bancile centrale si institutiile de emisiune pentru operatiunile nepuse in evidenta la prima pozitie din activul si pasivul bilantului; organismele bancare si financiare nationale sau internationale; intreprinderile care, in strainatate, efectueaza cu titlu de profesie obisnuita operatiuni de banca; sucursalele din strainatate ale bancilor ca atare.
    Operatiunile ce se considera ca sunt efectuate cu clientela privesc ansamblul agentilor economici cu exceptia institutiilor de credit asa cum sunt definite mai sus.

    2. REGULI SPECIFICE PRIVIND INTOCMIREA BILANTULUI CONTABIL

    2.1. Reguli specifice privind intocmirea bilantului.
    - Posturile de activ care fac obiectul amortizarilor sau provizionarii pentru depreciere sunt prezentate la valoarea lor neta.
    - Dobanzile scurse sau ajunse la scadenta, de primit sau de platit, sunt grupate cu posturile de activ sau de pasiv pentru care au fost calculate.
    - Se considera a fi imobilizari financiare obligatiunile si celelalte titluri cu venit fix, actiunile si celelalte titluri cu venit variabil care figureaza la pozitiile 020, 060, 090 si 100 din activul bilantului, atunci cand acestea sunt destinate sa serveasca in mod durabil activitatii bancii.
    - Activele gajate sau date in garantie de banci privind angajamentele proprii sau angajamentele tertilor sau cele date in garantie tertilor sunt mentinute in bilant, in posturile lor de origine, cu exceptia numerarului depus in garantie. Angajamentele date in contul tertilor sunt evidentiate in conturile in afara bilantului. Angajamentele bancii date in cont propriu sunt evidentiate numai in conturile de evidenta in afara bilantului si trebuie mentionate in anexa. Activele gajate sau date in garantie de un tert in favoarea bancii nu trebuie sa figureze in bilantul bancii, cu exceptia numerarului depus in garantie.
    - In cazul in care mai multe banci se asociaza pentru a acorda un credit, impartindu-si trezoreria, riscul si dobanzile, fiecare banca, indiferent de pozitia detinuta (sef de fila, participant sau subparticipant), va inregistra cota-parte din finantarea realizata, in functie de calitatea imprumutatului, fie la creante asupra bancilor, fie la creante asupra clientelei. In cazul in care cota-parte de risc este mai mare decat cota-parte de finantare, excedentul se inscrie in conturile in afara bilantului, la angajamente de garantie date. Cand cota-parte de risc este mai mica decat cota-parte de finantare, banca va inregistra angajamentul de garantie primit in conturile din afara bilantului. In cazul in care mai multe banci se asociaza pentru a acorda unui tert o cautiune sau orice alt angajament de garantie, fiecare banca, indiferent de pozitia detinuta (sef de fila, participant sau subparticipant), va inregistra in conturile in afara bilantului cota-parte de risc ce-i revine.

    2.2. Reguli specifice privind intocmirea contului de profit si pierderi
    - Cheltuielile si veniturile sunt inregistrate fara taxa pe valoarea adaugata deductibila si, respectiv, fara taxa pe valoarea adaugata colectata.

    2.3. Reguli specifice privind intocmirea anexei
    Anexa cuprinde toate informatiile de importanta semnificativa pe baza carora se poate face o apreciere justa a patrimoniului, a situatiei financiare, a riscurilor pe care si le-a asumat banca si a rezultatelor obtinute. In acest scop, fiecare banca trebuie:
    - sa aleaga ordinea si modul de prezentare a elementelor din anexa, astfel incat, informatiile furnizate sa corespunda cel mai bine notiunii de imagine fidela;
    - sa tina cont de specificitatile activitatii desfasurate, detaliind posturile specifice din bilant si din contul de profit si pierderi si dand toate informatiile semnificative considerate ca necesare pentru intelegerea corespunzatoare a acestor posturi;
    - sa completeze informatiile in ceea ce priveste continutul si modul de intocmire a anexei la bilantul contabil, prevazute de prezentele norme metodologice, cu oricare alte date necesare obtinerii unei imagini fidele.

    3. SEMNAREA, VERIFICAREA, CERTIFICAREA SI DEPUNEREA BILANTULUI CONTABIL

    3.1. Bilantul contabil, respectiv bilantul, contul de profit si pierderi, anexa si raportul de gestiune se semneaza de catre administratorul bancii (conducatorul bancii) si de catre conducatorul compartimentului financiar-contabil, iar in lipsa acestora, de catre inlocuitorii lor de drept.
    La intocmirea raportului de gestiune (raportul administratorilor), prevazut la art. 176 din Legea nr. 31/1990 privind societatile comerciale, republicata, se vor avea in vedere si obiectivele prevazute in precizarile Bancii Nationale a Romaniei privind masurile referitoare la incheierea exercitiului financiar-contabil anual la banci, cu mentiuni exprese asupra indeplinirii fiecaruia din obiective, precum si oricare alte reglementari in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei.
    Administratorul bancii (conducatorul bancii) si conducatorul compartimentului financiar-contabil poarta raspunderea, potrivit legii, asupra realitatii si exactitatii datelor cu privire la situatia patrimoniului si a realizarii indicatorilor economico-financiari raportati prin bilantul contabil.
    Conducatorul compartimentului financiar-contabil are obligatia sa verifice respectarea precizarilor Ministerului Finantelor privind masurile referitoare la incheierea exercitiului financiar-contabil anual la agentii economici, precizarile Bancii Nationale a Romaniei privind masurile referitoare la incheierea exercitiului financiar-contabil anual la banci si oricare alte reglementari in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei, precum si a prevederilor din prezentele norme metodologice, sa asigure respectarea corelatiilor in cadrul fiecarui formular si intre indicatorii din formulare, urmarind realitatea datelor ce se raporteaza prin bilantul contabil.

    3.2. In temeiul art. 29 din Legea contabilitatii nr. 82/1991, asa cum a fost modificat prin Ordonanta Guvernului nr. 22/1996, bilanturile contabile ale bancilor, persoane juridice romane, se verifica si se certifica de catre cenzori, potrivit obligatiilor legale ce le revin in conformitate cu prevederile Legii nr. 31/1990 privind societatile comerciale, republicata.
    Avand in vedere art. 46 din Legea contabilitatii nr. 82/1991, potrivit caruia sucursalelor din Romania ale bancilor cu sediul in strainatate le sunt aplicabile prevederile acestei legi, verificarea si certificarea bilanturilor contabile intocmite de aceste sucursale se face, potrivit art. 29 din Legea contabilitatii nr. 82/1991, asa cum a fost modificat prin Ordonanta Guvernului nr. 22/1996, art. 60 din Legea bancara nr. 58/1998 si art. 6 din Hotararea Guvernului nr. 483/1996, de catre experti contabili, contabili autorizati cu studii superioare sau de catre societati de expertiza contabila, autorizate sa desfasoare aceasta activitate pe teritoriul Romaniei.
    La intocmirea rapoartelor de verificare si certificare a bilanturilor contabile de catre cenzori numiti potrivit legii si, respectiv, de catre experti contabili, contabili autorizati cu studii superioare sau societati de expertiza contabila, se vor avea in vedere si obiectivele prevazute in precizarile Bancii Nationale a Romaniei privind masurile referitoare la incheierea exercitiului financiar-contabil anual la banci, cu mentiuni exprese asupra indeplinirii fiecaruia dintre aceste obiective, precum si oricare alte reglementari in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei.

    3.3. In baza art. 59 din Legea bancara nr. 58/1998, bilantul contabil al bancilor nu va fi acceptat ca avand valabilitate legala de catre autoritatile in drept, fara ca bilantul, contul de profit si pierderi si anexa sa fi fost verificate si semnate, pentru certificare, de catre cenzorii bancii. In cazul sucursalelor din Romania ale bancilor cu sediul in strainatate, verificarea si semnarea, pentru certificare, a bilantului contabil se face, potrivit art. 59 si 60 din Legea bancara nr. 58/1998, de catre experti contabili, contabili autorizati cu studii superioare sau de catre societati de expertiza contabila, autorizate sa desfasoare aceasta activitate pe teritoriul Romaniei. Pe formularele de bilant, contul de profit si pierderi si anexa intocmite de catre banci, persoane juridice romane, si de catre sucursalele din Romania ale bancilor cu sediul in strainatate, se inscrie numele si prenumele sau, dupa caz, denumirea societatii de expertiza contabila, calitatea si semnatura persoanelor care indeplinesc atributiile cenzorilor si se aplica parafa eliberata de Corpul Expertilor Contabili si Contabililor Autorizati din Romania, prin care se atesta ca verificarea si certificarea, potrivit legii, a bilantului contabil s-a efectuat de catre persoane inscrise in Tabloul CECCAR.
    Persoanele care efectueaza verificarea si certificarea bilanturilor contabile vor mentiona in rapoartele, pe care le prezinta directiilor generale ale finantelor publice si controlului financiar de stat judetene, respectiv, a municipiului Bucuresti si Directiei generale autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, o data cu bilanturile contabile, urmatoarele elemente:
    - numele si prenumele sau, dupa caz, denumirea societatii de expertiza contabila, al celor care efectueaza verificarea si certificarea bilanturilor contabile;
    - calitatea in baza careia se face verificarea si certificarea bilantului contabil:
        - expert contabil sau contabil autorizat cu studii superioare, pozitia din Tabloul Corpului Expertilor Contabili si Contabililor Autorizati din Romania:
    a) pe baza contractelor incheiate;
    b) potrivit mandatului de cenzor prevazut de lege;
    - semnatura si parafa.

    3.4. Bilantul contabil compus din: bilant, contul de profit si pierderi, anexa si raportul de gestiune (raportul administratorilor), se depune, in cate un exemplar, la directia generala a finantelor publice si controlului financiar de stat a judetului, respectiv, a municipiului Bucuresti, de care apartin bancile, persoane juridice romane, si sucursalele din Romania ale bancilor cu sediul in strainatate si la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, la termenul prevazut in prezentele norme metodologice, impreuna cu o copie de pe codul fiscal, procesul-verbal al adunarii generale a actionarilor, o copie de pe balanta de verificare a conturilor sintetice, raportul cenzorilor si al persoanelor care indeplinesc atributiile cenzorilor, dupa caz.
    In adresa de inaintare catre Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, a bilantului contabil, semnata de conducatorul bancii si de catre cel al compartimentului financiar-contabil, se va preciza ca toate formularele au fost editate in conditiile prevazute de prezentele norme metodologice, precum si faptul ca, o data cu exemplarul de bilant contabil, se prezinta si discheta continand fisierul, cu modelele completate cu date, pe baza caruia au fost listate formularele respective.

    3.5. Bancile autorizate de Banca Nationala a Romaniei, care nu au desfasurat activitate de la data infiintarii si pana la sfarsitul anului, nu intocmesc bilant contabil, urmand sa depuna o declaratie pe proprie raspundere, din care sa rezulte acest lucru, la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv, a municipiului Bucuresti, de care apartin si la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, care sa cuprinda toate datele de identificare a bancii:
    - denumirea completa (conform certificatului de inmatriculare);
    - adresa sediului, precum si numarul de telefon al conducatorului bancii;
    - numarul de inmatriculare la registrul comertului;
    - codul fiscal;
    - capitalul social.

    4. TERMENELE PENTRU DEPUNEREA BILANTULUI CONTABIL

    4.1. In conformitate cu prevederile art. 31 alin. (1) din Legea contabilitatii nr. 82/1991 si ale Legii nr. 31/1990 privind societatile comerciale, republicata, bilanturile contabile intocmite de catre bancile, persoane juridice romane si sucursalele din Romania ale bancilor straine, precum si declaratiile bancilor care nu au desfasurat activitate de la data infiintarii pana la sfarsitul anului, se depun la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, pana cel mai tarziu la data de 15 aprilie a anului urmator.
    Pana la acelasi termen, respectiv 15 aprilie din anul urmator, bilanturile contabile ale bancilor, precum si declaratiile bancilor, care nu au desfasurat activitate de la data infiintarii pana la sfarsitul anului, se depun si la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei.
    Nedepunerea bilanturilor contabile sau, dupa caz, a declaratiilor mentionate mai sus, la termenul stabilit in prezentele norme metodologice, prezentarea unor bilanturi contabile pe formulare, altele decat cele prevazute de modelele din prezentele norme metodologice, ori care contin date eronate, necorelate sau pentru care nu este respectata unitatea de masura inscrisa pe fiecare formular, constituie contraventie si se sanctioneaza conform prevederilor art. 39 din Legea contabilitatii nr. 82/1991, modificata si completata prin Ordonanta Guvernului nr. 22/1996.

    4.2. Bancile care efectueaza operatiuni pentru trezoreria statului derulate prin contul 51... "Cont general al trezoreriei statului - mandat banci comerciale" vor intocmi un bilant contabil separat pentru aceste operatiuni, care se prezinta Ministerului Finantelor, la data si in conditiile stabilite de acest minister.

    5. PUBLICAREA BILANTULUI CONTABIL

    5.1. In conformitate cu prevederile art. 62 din Legea bancara nr. 58/1998, fiecare banca are obligatia sa publice bilantul contabil, dupa aprobarea lui de catre adunarea generala a actionarilor, impreuna cu opinia auditorului independent asupra acestuia.
    Publicarea bilantului contabil, respectiv a bilantului (vizat de directia generala a finantelor publice si controlului financiar de stat judeteana, respectiv a municipiului Bucuresti), contului de profit si pierderi, anexei si a raportului de gestiune, impreuna cu raportul cenzorilor, procesul-verbal al adunarii generale si opinia auditorului independent, se efectueaza in termen de 45 de zile de la aprobarea acestuia de catre adunarea generala a actionarilor.
    Pentru publicarea bilantului si a contului de profit si pierderi, respectiv depunerea la oficiul registrului comertului, bancile vor utiliza formularele prevazute de prezentele norme metodologice: model 4200 - "Bilant publicabil" si model 4290 - "Contul de profit si pierderi publicabil". Bancile, persoane juridice romane, intocmesc si publica formularele la nivelul global al bancii (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii).

    5.2. Un exemplar al raportului anual intocmit de auditorul independent se depune, de catre fiecare banca, pana cel mai tarziu la data de 31 mai a anului urmator, la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei. Raportul auditorului independent trebuie sa contina, printre altele, opinia sa din care sa rezulte daca situatiile financiare prezinta o imagine fidela a conditiei bancii, referiri in ceea ce priveste practicile si procedurile controlului intern si ale cenzorilor, precum si recomandarile facute bancii pentru remedierea eventualelor practici si proceduri necorespunzatoare.

    6. CONTINUTUL SI MODUL DE INTOCMIRE A ANEXEI LA BILANTUL CONTABIL

    A. Informatii privind alegerea metodelor utilizate
    Bancile trebuie sa mentioneze in anexa la bilantul contabil modalitatile si metodele de evaluare aplicate diverselor posturi din bilant, din conturile in afara bilantului si din contul de profit si pierderi, cat si metodele de calcul utilizate pentru efectuarea corectiilor de valori.
    Bancile vor indica si explica, daca este cazul, derogarile de la principiile generale pe care au trebuit sa le efectueze in cazul exceptional in care aplicarea unei prescriptii contabile s-a dovedit improprie pentru a obtine o imagine fidela a patrimoniului, a situatiei financiare sau a rezultatului exercitiului si vor preciza care este incidenta acestor practici derogatorii asupra patrimoniului, situatiei financiare si rezultatului exercitiului.
    De asemenea, bancile trebuie sa precizeze sumele reprezentand provizioane pentru deprecieri constituite la incheierea exercitiului, precum si posturile de activ pentru care au fost constituite.
    Bancile vor indica, daca este cazul, toate optiunile prevazute de reglementarile in vigoare pe care le-au exercitat.
    Orice schimbare de metoda si de prezentare a bilantului contabil trebuie sa fie descrisa si justificata in anexa la acesta.

    B. Informatii privind posturile din bilant, din conturile in afara bilantului si din contul de profit si pierderi
    Bancile trebuie sa prezinte in anexa la bilantul contabil:
    - propunerile de repartizare a profitului, repartizarea pe destinatii a profitului, precum si justificarea acestora;
    - informatiile obligatorii prevazute de reglementarile in vigoare.
    Bancile, ale caror actiuni sunt admise la cota oficiala a burselor de valori sau ale caror actiuni sunt cotate pe alte piete decat bursele oficiale de valori, trebuie sa furnizeze, in anexa la bilantul contabil, acele informatii specifice prevazute de dispozitiile legale.
    Informatiile inscrise in anexa la bilantul contabil trebuie sa se refere si la urmatoarele aspecte:

    6.1. Pentru bilant
    6.1.1. Bancile vor prezenta miscarile care privesc diversele posturi ale activului imobilizat. Activul imobilizat cuprinde imobilizarile necorporale, imobilizarile corporale si imobilizarile financiare.
    Bancile trebuie sa indice, pentru fiecare din aceste categorii de activ imobilizat, cat si pentru pozitiile 110 si 120 din activul bilantului, cu defalcare intre elementele necorporale si corporale, valoarea bruta la inceputul si la finele exercitiului, transferurile si miscarile in cursul exercitiului, valoarea cumulata a amortizarilor si provizioanelor la data bilantului, precum si cheltuielile cu amortizarile si provizioanele si veniturile din provizioane inregistrate in timpul exercitiului. Se vor preciza metodele utilizate pentru calculul amortizarilor si provizioanelor.
    Suma globala a titlurilor de investitii vandute inainte de scadenta, face obiectul unei mentiuni distincte.
    6.1.2. Bancile vor indica, in functie de durata reziduala, cu defalcare pe transe de pana la trei luni, intre trei luni si un an, peste un an si pana la cinci ani, peste cinci ani, creantele si datoriile privind bancile si clientela, obligatiunile si alte titluri cu venit fix, precum si datoriile constituite prin titluri, defalcate pe sub-posturi.
    Suma creditelor subordonate pe durata nedeterminata acordate clientelei, face obiectul unei mentiuni distincte.
    6.1.3. Bancile indica suma creantelor, datoriilor si, pe categorii, angajamentele in afara bilantului date, privind bancile si clientela, obligatiunile si alte titluri cu venit fix, datoriile constituite prin titluri si datoriile subordonate, facand distinctie daca operatiunile se refera la intreprinderi legate sau la intreprinderi cu care exista o legatura de participare, si precizandu-se, pentru ambele categorii de societati, partea subordonata a fiecarui element de activ.
    6.1.4. Bancile precizeaza repartizarea activelor subordonate intre pozitiile 030, 040 si 060 din activul bilantului. Ele indica, de asemenea, valoarea creditelor participative acordate.
    6.1.5. In ceea ce priveste datoriile subordonate inscrise la pozitia 460 din pasivul bilantului, bancile trebuie sa mentioneze:
    a) Pentru fiecare datorie, materializata sau nu printr-un titlu, reprezentand mai mult de 10% din valoarea totala a datoriilor subordonate:
    - valoarea imprumutului, deviza in care este exprimat, rata dobanzii si scadenta sau indicatia ca imprumutul este pe durata nedeterminata;
    - posibilitatea si conditiile realizarii unei eventuale rambursari anticipate;
    - conditiile de subordonare, existenta eventuala a unor stipulari care permit conversia pasivului subordonat in capital sau intr-o alta pozitie de pasiv, cat si conditiile prevazute de aceste stipulari.
    b) Pentru celelalte datorii subordonate, caracteristicile acestora de o maniera globala.
    6.1.6. In ceea ce priveste posturile privind portofoliile de titluri, bancile indica:
    a) defalcarea pe portofolii de tranzactie, de plasament si de investitii, a efectelor publice si valorilor asimilate, a obligatiunilor si altor titluri cu venit fix, a actiunilor si altor titluri cu venit variabil si a actiunilor proprii;
    b) valoarea titlurilor care au facut obiectul reclasarii dintr-un portofoliu in altul;
    c) diferentele, pozitive sau negative, intre pretul de achizitie si pretul de rambursare, privind titlurile de investitii. Pentru titlurile de plasament, se va mentiona valoarea plus-valorilor latente corespunzatoare diferentei intre valoarea de piata si valoarea de achizitie, precum si valoarea minus-valorilor latente care fac obiectul unei provizionari in bilant;
    d) suma creantelor reprezentate prin titluri date cu imprumut, care figureaza la pozitia 020, 060 si 070 din activul bilantului;
    e) repartizarea obligatiunilor si altor titluri cu venit fix, inscrise la pozitia 060 din activul bilantului, in functie de categoriile de emitenti: organisme publice si alti emitenti;
    f) defalcarea obligatiunilor si altor titluri cu venit fix, a actiunilor si altor titluri cu venit variabil, a titlurilor de participare si a titlurilor activitatii de portofoliu si a partilor in societatile comerciale legate, inscrise la pozitiile 060, 070, 090 si 100 din activul bilantului, in functie de faptul ca sunt sau nu sunt cotate;
    g) repartizarea partilor detinute in OPCVM-uri, care figureaza la pozitia 070 din activul bilantului, intre OPCVM-uri romanesti si straine si intre OPCVM-uri de capitalizare si altele;
    h) valoarea estimativa a titlurilor activitatii de portofoliu, care figureaza la pozitia 090 din activul bilantului;
    i) pentru pozitiile 090 si 100 din activul bilantului:
    - valoarea participatiilor si a partilor in intreprinderile legate detinute in banci;
    - lista filialelor si participatiilor (in special numele si sediul), indicandu-se, pentru fiecare dintre ele, partea din capitalul detinut, direct sau indirect, valoarea capitalurilor proprii si a rezultatului ultimului exercitiu;
    - numele, sediul si forma juridica a oricarei intreprinderi pentru care banca este asociat cu raspundere nelimitata.
    Unii din acesti indicatori pot fi omisi in conditiile reglementarilor in vigoare sau in cazul in care banca este in masura sa justifice prejudiciul grav care ar putea rezulta din divulgarea lor. In aceasta situatie, se va indica faptul ca informatiile in cauza sunt incomplete, precum si motivatia respectiva.
    6.1.7. In ceea ce priveste posturile care au legatura sau sunt susceptibile de a avea legatura cu compozitia actionariatului, bancile indica:
    a) numarul si valoarea nominala pentru fiecare categorie de titluri ce compune capitalul social inscris la pozitia 380 din pasivul bilantului si drepturile pe care le au detinatorii de titluri din fiecare categorie;
    b) numarul si valoarea obligatiunilor convertibile si a titlurilor similare, precizandu-se drepturile pe care acestea le confera;
    c) valoarea nominala a diferitelor categorii de titluri care figureaza la pozitia 160 din activul bilantului, precum si numarul si valoarea nominala a titlurilor din fiecare categorie, rascumparate sau vandute in cursul exercitiului.
    6.1.8. In ceea ce priveste pozitiile pe baza carora se determina capitalurile proprii, bancile precizeaza:
    a) defalcarea altor rezerve, care figureaza la pozitia 440 din pasivul bilantului;
    b) miscarile care au afectat, in cursul exercitiului, pozitia 430 din pasivul bilantului, mentionandu-se, daca este cazul, partea incorporata in rezerve si, respectiv, in capitalul social.
    Bancile indica, pentru fiecare din elementele din bilant care au fost reevaluate, metoda de reevaluare utilizata, valoarea si tratamentul fiscal al diferentelor din reevaluare. Totodata, bancile vor preciza valoarea totala a provizionului special aferent reevaluarii bunurilor amortizabile, inscris la pozitia 490 din pasivul bilantului.
    6.1.9. Pentru imobilizarile necorporale si corporale, bancile furnizeaza:
    a) valoarea totala a cheltuielilor de constituire, defalcate in functie de natura lor, a valorii de achizitie a fondurilor comerciale si a altor categorii de imobilizari necorporale inscrise la pozitia 130 din activul bilantului;
    b) valoarea totala a terenurilor si a celorlalte imobilizari corporale, care figureaza la pozitia 140 din activul bilantului, cu defalcarea pe:
    - imobilizari folosite pentru exercitarea activitatilor proprii ale bancii;
    - imobilizari folosite pentru alte destinatii.
    6.1.10. Fac obiectul unor mentiuni speciale:
    a) defalcarea creantelor privind bancile si clientela intre cele care sunt, sau nu sunt, acceptate la refinantare de banca centrala din tarile unde banca este implantata;
    b) valoarea dobanzilor scurse sau ajunse la scadenta, de primit sau de platit, atasate fiecarui post din bilant;
    c) defalcarea pozitiei 170 din activul bilantului si a pozitiei 360 din pasiv, scotand in evidenta datoria reprezentata de titlurile luate cu imprumut;
    d) defalcarea pe categorii de operatiuni a conturilor de regularizare, care corespund pozitiilor 180 din activul bilantului si 370 din pasiv;
    e) soldul neamortizat, corespunzator diferentei dintre suma primita initial si pretul de rambursare a datoriilor constituite printr-un titlu inscrise la pozitia 350 din pasivul bilantului;
    f) provizioanele pentru riscuri si cheltuieli inscrise la pozitia 480 din pasivul bilantului, defalcate in functie de obiectul acestora; distingandu-se, cel putin, provizioanele pentru facilitati acordate personalului, provizioanele pentru riscuri de tara si alte provizioane;
    g) valoarea globala a contravalorii in lei a activului si pasivului in devize din bilant.

    6.2. Pentru conturile in afara bilantului si operatiunile asimilate
    Fara a prejudicia informatiile care trebuie furnizate in conformitate cu dispozitiile speciale prevazute de alte reglementari ale Bancii Nationale a Romaniei, bancile mentioneaza:
    6.2.1. Activele pe care le-au dat in garantie pentru angajamentele in nume propriu sau angajamentele in numele tertilor si posturile din pasiv sau din conturile in afara bilantului la care se raporteaza aceste active.
    6.2.2. Activele pe care le-au primit in garantie.
    6.2.3. Pretul convenit in caz de exercitare a optiunii de rascumparare, mai putin dobanzile sau comisioanele, pentru cesiunile de elemente de activ.
    6.2.4. Evaluarea operatiunilor la termen in devize inca neinchise la data incheierii bilantului contabil.
    Bancile vor indica, in special, valoarea operatiunilor care au fost angajate in scopul acoperirii efectelor fluctuatiilor de curs de schimb si valoarea operatiunilor realizate in alte scopuri. De asemenea, bancile trebuie sa faca distinctie intre operatiunile realizate la buna intelegere si operatiunile realizate pe pietele organizate sau asimilate.
    6.2.5. Evaluarea celorlalte tipuri de operatiuni la termen inca neinchise la data incheierii exercitiului.
    Bancile vor indica, in special, valoarea operatiunilor cu instrumente financiare la termen de dobanda si cu alte instrumente. Ele vor preciza, pe categorii de instrumente, valoarea operatiunilor angajate in scop de acoperire a fluctuatiilor de dobanda sau de pret si valoarea celorlalte operatiuni.
    6.2.6. Angajamentele date privind intreprinderile legate trebuie sa faca obiectul unei mentiuni speciale, pe categorii.

    6.3. Pentru contul de profit si pierderi
    Bancile trebuie sa indice:
    6.3.1. Valoarea cheltuielilor privind datoriile subordonate inscrise la pozitia 460 din pasivul bilantului.
    6.3.2. Defalcarea veniturilor privind titlurile cu venit variabil, care figureaza la pozitia 070 din contul de profit si pierderi, in functie de natura titlurilor: actiuni si alte titluri cu venit variabil, participatii si titluri ale activitatii de portofoliu si parti in intreprinderile legate, corespunzator pozitiilor 070, 090 si 100 din activul bilantului.
    6.3.3. Defalcarea comisioanelor, in ceea ce priveste veniturile si cheltuielile, intre comisioane din operatiuni cu bancile, comisioane din operatiuni cu clientela, comisioane privind operatiunile cu titluri, comisioane din operatiuni de schimb, comisioane privind interventiile pe pietele primare de titluri, comisioane privind operatiunile pe instrumente financiare la termen si comisioane privind prestarile de servicii in contul tertilor.
    6.3.4. Defalcarea cheltuielilor cu personalul, care figureaza la pozitia 333 din contul de profit si pierderi, in functie de structura acestora: remuneratii, asigurari si protectie sociala, alte cheltuieli.
    6.3.5. Compunerea soldului, profit sau pierdere, privind operatiunile cu titluri de plasament, inscris la pozitiile 100 sau 110 din contul de profit si pierderi, in ceea ce priveste cheltuielile si veniturile din provizioane si plus-valorile si minus-valorile din cesiune.
    6.3.6. Compunerea soldului, profit sau pierdere, privind corectiile asupra valorii creantelor din bilant si elementelor din conturile in afara bilantului, inscris la pozitiile 380 sau 390 din contul de profit si pierderi, in ceea ce priveste cheltuielile si veniturile din provizioane corespunzatoare creantelor din bilant sau elementelor din conturile in afara bilantului.
    6.3.7. Compunerea soldului, profit sau pierdere, privind corectiile asupra valorii imobilizarilor financiare, inscris la pozitiile 400 sau 410 din contul de profit si pierderi, in ceea ce priveste cheltuielile si veniturile corespunzatoare fiecarei categorii de imobilizari financiare.
    6.3.8. Proportia si suma cu care rezultatul exercitiului a fost influentat de eventualele derogari de la principiile generale de evaluare, prin aplicarea unor reglementari fiscale.
    6.3.9. Diferenta intre impozitul pe profit aferent exercitiului curent si exercitiilor anterioare si impozitul pe profit deja platit sau care urmeaza sa fie platit corespunzator acestor exercitii.
    6.3.10. Defalcarea impozitului pe profit, inscris la pozitia 480 din contul de profit si pierderi, intre partea aferenta rezultatului curent si partea aferenta rezultatului exceptional.
    6.3.11. Defalcarea veniturilor si cheltuielilor exceptionale inscrise la pozitiile 450 si 460 din contul de profit si pierderi.
    6.3.12. Valoarea cheltuielilor si veniturilor aferente exercitiului si care au fost platite si respectiv incasate in exercitiile anterioare.

    6.4. Alte informatii
    6.4.1. In cazul in care o banca este exceptata de a intocmi si publica conturi consolidate, aceasta trebuie sa prezinte:
    - numele si sediul intreprinderii "mama" care intocmeste conturile consolidate;
    - reglementarea in baza careia este exceptata sa intocmeasca conturi consolidate si un raport consolidat de gestiune, care va cuprinde: situatia tuturor intreprinderilor cuprinse in perimetrul de consolidare, evolutia acestui ansamblu si evenimentele importante survenite dupa incheierea exercitiului.
    6.4.2. Bancile afiliate la un organ central vor mentiona relatiile financiare pe care le au cu ceilalti membri ai retelei.
    6.4.3. Bancile vor mentiona:
    a) efectivul mediu de salariati in activitate in cursul exercitiului si numarul colaboratorilor, cu defalcare pe categorii profesionale;
    b) valoarea globala a cheltuielilor exercitiului cu remuneratiile salariatilor cu contract de munca, personalului cu contract civil, membrilor organelor de administratie si organelor de directie, membrilor comisiei de cenzori, cat si valoarea angajamentelor asumate sau contractate in materie de pensionare privind vechii membrii ai organelor mentionate. Aceste informatii trebuie prezentate astfel incat sa nu se poata identifica situatia precisa a unui membru din aceste categorii de organe;
    c) valoarea totala a avansurilor si creditelor, acordate in cursul exercitiului, salariatilor cu contract de munca, personalului cu contract civil, membrilor organelor de administratie si organelor de directie, membrilor comisiei de cenzori, cat si valoarea angajamentelor asumate de banca in contul acestor persoane, cu titlu de garantie de orice tip;
    d) valoarea totala a angajamentelor, date sau primite, evidentiate in conturile in afara bilantului, cu defalcare pe intreprinderi legate si alte intreprinderi;
    e) angajamente in materie de pensie evidentiate in conturile in afara bilantului.

    CAP. 3
    DISPOZITII REFERITOARE LA MODELELE SI REGULILE DE INTOCMIRE SI DEPUNERE A SITUATIILOR FINANCIARE PERIODICE

    1. INTOCMIREA SITUATIILOR FINANCIARE PERIODICE

    1.1. Bancile, persoane juridice romane, precum si sucursalele din Romania ce apartin unor banci cu sediul in strainatate au obligatia, sa intocmeasca situatii financiare periodice constand in elemente ale bilantului contabil.
    Situatiile financiare periodice se disting in functie de zona activitatii teritoriale acoperite si frecventa intocmirii acestora si cuprind documente de sinteza insotite de situatii anexe si indicatori de activitate care se intocmesc dupa modelele si in conformitate cu prezentele norme metodologice.
    Aceste documente se intocmesc trimestrial, semestrial si anual, dupa caz si au ca scop furnizarea de informatii detaliate privind situatia fiecarei banci si de a permite astfel, Bancii Nationale a Romaniei, indeplinirea misiunii de supraveghere si de realizare a statisticilor monetare.
    Deosebit de situatiile financiare periodice prevazute in prezentele norme metodologice, bancile au obligatia sa intocmeasca si alte situatii financiare periodice, in functie de necesitatile de informare ale Ministerului Finantelor si potrivit modelelor stabilite de acest minister pentru ceilalti agenti economici.

    1.2. La intocmirea situatiilor financiare periodice de catre banci se au in vedere prevederile Planului de conturi pentru societatile bancare si Normele metodologice de utilizare a acestuia, aprobate prin Ordinul ministrului finantelor si guvernatorului Bancii Nationale a Romaniei nr. 1418/344/1997, prezentele norme metodologice, precum si oricare alte reglementari in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei.

    1.3. Bancile intocmesc si prezinta situatiile financiare periodice atat in forma scrisa (pe suport de hartie), cat si pe suport magnetic.
    In acest scop, bancile primesc de la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei o discheta HD/1,44 Mb cu fisierul cuprinzand modelele tuturor formularelor ce trebuie completate cu datele din situatiile financiare periodice, care constituie baza pentru editarea in forma scrisa, prin listare, a formularelor respective. Modificarea, in orice fel, a structurii fisierului este interzisa.
    O copie a acestui fisier, continand modelele formularelor, completate cu datele situatiilor financiare periodice, se pastreaza de catre banca, potrivit prevederilor art. 23 din Legea contabilitatii nr. 82/1991.

    1.4. Documentele de sinteza constituie documente financiare periodice de baza si cuprind situatii teritoriale (situatiile model 4000, 4080, 4100 si 4180) si situatii globale (situatiile model 4100 si 4180).
    Situatiile de sinteza teritoriale se intocmesc atat de catre bancile, persoane juridice romane, cat si de sucursalele din Romania ale bancilor straine si privesc:
    - ansamblul teritoriului national in care isi desfasoara activitatea banca, persoana juridica romana (sediu social, sucursale si alte sedii secundare aflate in Romania), conform modelelor 4000 si 4080;
    - ansamblul teritoriului national in care isi desfasoara activitatea sucursala din Romania a bancii straine (sucursala insasi si sediile secundare subordonate acesteia), conform modelelor 4000 si 4080;
    - fiecare subunitate din strainatate a bancii, persoana juridica romana (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate), conform modelelor 4100 si 4180.
    Situatiile de sinteza globale se intocmesc de catre bancile, persoane juridice romane si privesc:
    - situatia globala a bancii, persoana juridica romana (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), conform modelelor 4100 si 4180.

    1.5. Situatiile anexe, ce insotesc documentele de sinteza, au ca obiect detalierea anumitor pozitii (linii) din aceste documente si furnizarea de informatii referitoare la atribute, cum ar fi: rezidenta, moneda, agentul economic, durata ramasa de scurs etc.
    In functie de situatiile de sinteza la care se refera, se disting 4 categorii de situatii anexe:
    - situatiile anexe la situatia de sinteza model 4000, in numar de 20, respectiv situatiile model: 4010, 4011, 4012, 4013, 4014, 4015, 4016, 4017, 4018, 4020, 4021, 4022, 4024, 4025, 4026, 4027, 4028, 4031, 4032 si 4033;
    - situatiile anexe la situatia de sinteza model 4080, in numar de 3, respectiv situatiile model: 4082, 4083 si 4084;
    - situatiile anexe la situatia de sinteza model 4100, in numar de 8, respectiv situatiile model: 4021, 4028, 4032, 4033, 4120, 4125, 4126 si 4127;
    - situatiile anexe la situatia de sinteza model 4180, in numar de 1, respectiv situatia model: 4084.

    1.6. Pentru a furniza unele informatii in legatura cu activitatea desfasurata (efectivul de personal, reteaua comerciala, numarul de conturi etc.), bancile intocmesc periodic, deosebit de situatiile de sinteza si cele anexe la acestea, situatii privind unii indicatori de activitate, conform modelului 4090.

 ______________________________________________________________________________
|                       SITUATII FINANCIARE PERIODICE                          |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                         DOCUMENTE DE SINTEZA                                 |
| SITUATIA MODEL 4000:  SITUATIA PATRIMONIULUI (TERITORIUL NATIONAL)           |
| SITUATIA MODEL 4080:  CONTUL DE PROFIT SI PIERDERI (TERITORIUL NATIONAL)     |
| SITUATIA MODEL 4100:  SITUATIA PATRIMONIULUI (STRAINATATE SI GLOBAL)         |
| SITUATIA MODEL 4180:  CONTUL DE PROFIT SI PIERDERI (STRAINATATE SI GLOBAL)   |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                      SITUATII ANEXE LA SITUATIA - MOD. 4000                  |
| MOD. 4010:  OPERATIUNI CU AGENTII NEREZIDENTI                                |
| MOD. 4011:  OPERATIUNI PE CATEGORII DE DEVIZE                                |
| MOD. 4012:  OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE    |
|             REZIDENTE                                                        |
| MOD. 4013:  OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE    |
|             NEREZIDENTE                                                      |
| MOD. 4014:  OPERATIUNI CU CLIENTELA                                          |
| MOD. 4015:  OPERATIUNI CU CLIENTELA NEREZIDENTA                              |
| MOD. 4016:  OPERATIUNI CU TITLURI DE TRANZACTIE, OPERATIUNI DIVERSE, VALORI  |
|             IMOBILIZATE                                                      |
| MOD. 4017:  PENSIUNI LIVRATE DE TITLURI SI TITLURI DATE CU IMPRUMUT          |
| MOD. 4018:  PORTOFOLIUL DE TITLURI SI TITLURI EMISE                          |
| MOD. 4020:  PORTOFOLIUL DE TITLURI                                           |
| MOD. 4021:  CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE                     |
| MOD. 4022:  ANGAJAMENTE IN AFARA BILANTULUI (FINANTARE, GARANTIE)            |
| MOD. 4024:  TITLURI VANDUTE SAU CUMPARATE CU POSIBILITATE DE RASCUMPARARE    |
| MOD. 4025:  OPERATIUNI FERME LA TERMEN IN DEVIZE                             |
| MOD. 4026:  CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA         |
| MOD. 4027:  PROVIZIOANE                                                      |
| MOD. 4028:  REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN     |
|             AFARA BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS            |
| MOD. 4031:  CREDITE ACORDATE PERSOANELOR FIZICE                              |
| MOD. 4032:  SITUATIA ACTIVELOR IMOBILIZATE                                   |
| MOD. 4033:  IMPOZITE, TAXE SI ALTE OBLIGATII DATORATE SI VARSATE             |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                       SITUATII ANEXE LA SITUATIA - MOD. 4080                 |
| MOD. 4082:  STRUCTURA DOBANZILOR                                             |
| MOD. 4083:  CHELTUIELI EFECTIV PLATITE SI VENITURI EFECTIV INCASATE          |
| MOD. 4084:  REPARTIZAREA PROFITULUI                                          |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                       SITUATII ANEXE LA SITUATIA - MOD. 4100                 |
| MOD. 4021:  CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE                     |
| MOD. 4028:  REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN     |
|             AFARA BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS            |
| MOD. 4032:  SITUATIA ACTIVELOR IMOBILIZATE                                   |
| MOD. 4033:  IMPOZITE, TAXE SI ALTE OBLIGATII DATORATE SI VARSATE             |
| MOD. 4120:  PORTOFOLIUL DE TITLURI                                           |
| MOD. 4125:  OPERATIUNI FERME LA TERMEN IN DEVIZE                             |
| MOD. 4126:  CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA         |
| MOD. 4127:  PROVIZIOANE PENTRU RISCURI DE TARA                               |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                       SITUATII ANEXE LA SITUATIA - MOD. 4180                 |
| MOD. 4084:  REPARTIZAREA PROFITULUI                                          |
|______________________________________________________________________________|
 ______________________________________________________________________________
|                       INDICATORI DE ACTIVITATE                               |
| MOD. 4090:  INDICATORI DE ACTIVITATE                                         |
|______________________________________________________________________________|

    1.7. Prezentarea documentelor este standardizata, iar informatiile pe care acestea le furnizeaza sunt sintetizate in antet, pe linii si pe coloane.
    In antetul documentelor figureaza urmatoarele informatii:
    a) denumirea bancii. In antetul documentelor reprezentand situatiile de sinteza globale ale bancilor, persoane juridice romane (modelele 4100 si 4180) si situatiile de sinteza teritoriale ale sucursalelor din Romania ale bancilor straine (modelele 4000 si 4080) se inscriu si urmatoarele informatii:
    - datele de identificare (judetul, adresa, numarul de inmatriculare la registrul comertului);
    - datele referitoare la incadrarea in forma de organizare (forma de proprietate, activitatea preponderenta, cod grupa CAEN);
    - codul fiscal;
    b) data pentru care se intocmesc documentele (data incheierii contabile);
    c) codul interbancar de identificare a bancii;
    d) numarul filei (un document poate avea una sau mai multe file);
    e) zona de activitate geografica, respectiv activitatea desfasurata in teritoriul national ("N"), activitatea desfasurata in strainatate ("S") si activitatea globala ("G");
    f) moneda in care sunt intocmite documentele. Documentele se intocmesc in mii lei, dupa conversia in lei a sumelor exprimate in toate celelalte unitati monetare si cuprind, in functie de periodicitatea lor, datele din inclusiv ultima zi a trimestrului, semestrului si anului, dupa caz:
    - indicativul "Lei" din formular arata ca documentul este intocmit in lei pentru operatiunile in lei;
    - indicativul "Devize" din formular semnifica faptul ca documentul se refera la operatiunile in devize, in contravaloare lei;
    - indicativul "TM" din formular arata ca documentul este intocmit prin regruparea tuturor monedelor. In unele cazuri (de exemplu situatia - mod. 4000), defalcarea lei/devize se realizeaza pe coloane.
    Liniile documentelor sunt codificate in corelatie cu planul de conturi pentru banci.
    Coloanele documentelor prezinta informatii grupate in functie de diferite atribute: rezident/nerezident, lei/devize, agentul de contrapartida etc.

    2. SEMNAREA, VERIFICAREA SI DEPUNEREA SITUATIILOR FINANCIARE PERIODICE

    2.1. Situatiile financiare periodice, respectiv situatiile de sinteza, situatiile anexe la situatiile de sinteza si situatiile referitoare la indicatorii de activitate se semneaza de catre administratorul bancii (conducatorul bancii) si de catre conducatorul compartimentului financiar-contabil, iar in lipsa acestora, de catre inlocuitorii lor de drept.
    Administratorul bancii (conducatorul bancii) si conducatorul compartimentului financiar-contabil poarta raspunderea, potrivit legii, asupra realitatii si exactitatii datelor cu privire la situatia patrimoniului si a realizarii indicatorilor economico-financiari raportati prin situatiile financiare periodice.
    Conducatorul compartimentului financiar-contabil are obligatia sa verifice respectarea reglementarilor in materie emise de Ministerul Finantelor si Banca Nationala a Romaniei, precum si a prevederilor din prezentele norme metodologice, sa asigure respectarea corelatiilor in cadrul fiecarui formular si intre indicatorii din formulare, urmarind realitatea datelor ce se raporteaza prin situatiile financiare periodice.

    2.2. Bancile, persoane juridice romane, depun trimestrial: trim. I, trim. II (sem. I), trim. III si anual urmatoarele situatii financiare teritoriale si globale de sinteza:

    A) Situatii teritoriale
    a) Situatia mod. 4000 - Situatia patrimoniului (teritoriul national), trimestrial si anual, insotita de urmatoarele situatii anexe si indicatori de activitate:
    - Operatiuni cu agentii nerezidenti - mod. 4010 (trimestrial si anual);
    - Operatiuni pe categorii de devize - mod. 4011 (trimestrial si anual);
    - Operatiuni de finantare cu bancile si institutiile financiare rezidente - mod. 4012 (trimestrial si anual);
    - Operatiuni de finantare cu bancile si institutiile financiare nerezidente - mod. 4013 (semestrul I si anual);
    - Operatiuni cu clientela - mod. 4014 (trimestrial si anual);
    - Operatiuni cu clientela nerezidenta - mod. 4015 (semestrul I si anual);
    - Operatiuni cu titluri de tranzactie, operatiuni diverse, valori imobilizate - mod. 4016 (trimestrial si anual);
    - Pensiuni livrate de titluri si titluri date cu imprumut - mod. 4017 (trimestrial si anual);
    - Portofoliul de titluri si titluri emise - mod. 4018 (trimestrial si anual);
    - Portofoliul de titluri - mod. 4020 (anual);
    - Angajamente in afara bilantului (finantare, garantie) - mod. 4022 (trimestrial si anual);
    - Titluri vandute sau cumparate cu posibilitate de rascumparare - mod. 4024 (trimestrial si anual);
    - Operatiuni ferme la termen in devize - mod. 4025 (trimestrial si anual);
    - Creante restante, creante indoielnice si riscuri de tara - mod. 4026 (trimestrial si anual);
    - Provizioane - mod. 4027 (trimestrial si anual);
    - Credite acordate persoanelor fizice - mod. 4031 (anual);
    - Indicatori de activitate - mod. 4090 (semestrul I si anual).
    b) Situatia mod. 4080 - Contul de profit si pierderi (teritoriul national), trimestrial si anual, insotita de urmatoarele situatii anexe:
    - Structura dobanzilor - mod. 4082 (anual);
    - Cheltuieli efectiv platite si venituri efectiv incasate - mod. 4083 (anual).
    c) Situatia mod. 4100 - Situatia patrimoniului (pentru fiecare sucursala si oricare alt sediu secundar fara personalitate juridica aflat in strainatate), trimestrial si anual, insotita de urmatoarele situatii anexe si indicatori de activitate:
    - Portofoliul de titluri - mod. 4120 (anual);
    - Operatiuni ferme la termen in devize - mod. 4125 (trimestrial si anual);
    - Creante restante, creante indoielnice si riscuri de tara - mod. 4126 (trimestrial si anual);
    - Provizioane pentru riscuri de tara - mod. 4127 (trimestrial si anual);
    - Indicatori de activitate - mod. 4090 (semestrul I si anual).
    d) Situatia mod. 4180 - Contul de profit si pierderi (pentru fiecare sucursala si oricare alt sediu secundar fara personalitate juridica aflat in strainatate), trimestrial si anual.

    B) Situatii globale
    a) Situatia mod. 4100 - Situatia patrimoniului (global), trimestrial si anual, insotita de urmatoarele situatii anexe si indicatori de activitate:
    - Capitaluri proprii, asimilate si provizioane - mod. 4021 (trimestrial si anual);
    - Repartizarea plasamentelor, resurselor si angajamentelor din afara bilantului in functie de durata ramasa de scurs - mod. 4028 (trimestrial si anual);
    - Situatia activelor imobilizate - mod. 4032 (anual);
    - Impozite, taxe si alte obligatii datorate si varsate - mod. 4033 (semestrul I si anual);
    - Portofoliul de titluri - mod. 4120 (anual);
    - Operatiuni ferme la termen in devize - mod. 4125 (trimestrial si anual);
    - Creante restante, creante indoielnice si riscuri de tara - mod. 4126 (trimestrial si anual);
    - Provizioane pentru riscuri de tara - mod. 4127 (trimestrial si anual);
    - Indicatori de activitate - mod. 4090 (semestrul I si anual).
    b) Situatia mod. 4180 - Contul de profit si pierderi (global), trimestrial si anual, insotita de urmatoarele situatii anexe:
    - Repartizarea profitului - mod. 4084 (anual).

    2.3. Sucursalele din Romania ale bancilor straine depun trimestrial: trim. I, trim. II (sem. I), trim. III si anual urmatoarele situatii financiare teritoriale de sinteza:

    A) Situatii teritoriale
    a) Situatia mod. 4000 - Situatia patrimoniului (teritoriul national), trimestrial si anual, insotita de urmatoarele situatii anexe si indicatori de activitate:
    - Operatiuni cu agentii nerezidenti - mod. 4010 (trimestrial si anual);
    - Operatiuni pe categorii de devize - mod. 4011 (trimestrial si anual);
    - Operatiuni de finantare cu bancile si institutiile financiare rezidente - mod. 4012 (trimestrial si anual);
    - Operatiuni de finantare cu bancile si institutiile financiare nerezidente - mod. 4013 (semestrul I si anual);
    - Operatiuni cu clientela - mod. 4014 (trimestrial si anual);
    - Operatiuni cu clientela nerezidenta - mod. 4015 (semestrul I si anual);
    - Operatiuni cu titluri de tranzactie, operatiuni diverse, valori imobilizate - mod. 4016 (trimestrial si anual);
    - Pensiuni livrate de titluri si titluri date cu imprumut - mod. 4017 (trimestrial si anual);
    - Portofoliul de titluri si titluri emise - mod. 4018 (trimestrial si anual);
    - Portofoliul de titluri - mod. 4020 (anual);
    - Capitaluri proprii, asimilate si provizioane - mod. 4021 (trimestrial si anual);
    - Angajamente in afara bilantului (finantare, garantie) - mod. 4022 (trimestrial si anual);
    - Titluri vandute sau cumparate cu posibilitate de rascumparare - mod. 4024 (trimestrial si anual);
    - Operatiuni ferme la termen in devize - mod. 4025 (trimestrial si anual);
    - Creante restante, creante indoielnice si riscuri de tara - mod. 4026 (trimestrial si anual);
    - Provizioane - mod. 4027 (trimestrial si anual);
    - Repartizarea plasamentelor, resurselor si angajamentelor din afara bilantului in functie de durata ramasa de scurs - mod. 4028 (trimestrial si anual);
    - Credite acordate persoanelor fizice - mod. 4031 (anual);
    - Situatia activelor imobilizate - mod. 4032 (anual);
    - Impozite, taxe si alte obligatii datorate si varsate - mod. 4033 (semestrul I si anual);
    - Indicatori de activitate - mod. 4090 (semestrul I si anual).
    b) Situatia mod. 4080 - Contul de profit si pierderi (teritoriul national), trimestrial si anual, insotita de urmatoarele situatii anexe:
    - Structura dobanzilor - mod. 4082 (anual);
    - Cheltuieli efectiv platite si venituri efectiv incasate - mod. 4083 (anual);
    - Repartizarea profitului - mod. 4084 (anual).

    2.4. Situatiile financiare periodice se depun, intr-un exemplar, la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, la termenele prevazute in prezentele norme metodologice, impreuna cu o copie de pe balanta de verificare a conturilor sintetice.
    In adresa de inaintare catre Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, a situatiilor financiare periodice, semnata de conducatorul bancii si de catre cel al compartimentului financiar-contabil, se va preciza ca toate formularele au fost editate in conditiile prevazute de prezentele norme metodologice, precum si faptul ca, o data cu exemplarul de situatii financiare periodice, se prezinta si discheta continand fisierul, cu modelele completate cu date, pe baza caruia au fost listate formularele respective.
    De asemenea, bancile au obligatia sa depuna, intr-un exemplar, la directia generala a finantelor publice si controlului financiar de stat a judetului, respectiv, a municipiului Bucuresti, de care apartin bancile, persoane juridice romane si sucursalele din Romania ale bancilor cu sediul in strainatate, situatiile financiare periodice intocmite in conformitate cu prezentele modele si norme metodologice si care sunt prevazute in Normele metodologice ale Ministerului Finantelor referitoare la intocmirea, verificarea si centralizarea raportarilor contabile periodice ale agentilor economici.

    2.5. Bancile autorizate de Banca Nationala a Romaniei, care nu au desfasurat activitate de la data infiintarii si pana la sfarsitul perioadei de raportare, nu intocmesc situatii financiare pentru perioadele in cauza, urmand sa depuna o declaratie pe proprie raspundere, din care sa rezulte acest lucru, la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei si la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv, a municipiului Bucuresti, de care apartin, care sa cuprinda toate datele de identificare a bancii:
    - denumirea completa (conform certificatului de inmatriculare);
    - adresa sediului, precum si numarul de telefon al conducatorului bancii;
    - numarul de inmatriculare la registrul comertului;
    - codul fiscal;
    - capitalul social.

    3. TERMENELE PENTRU DEPUNEREA SITUATIILOR FINANCIARE PERIODICE

    3.1. Situatiile financiare periodice intocmite de catre bancile persoane juridice romane si sucursalele din Romania ale bancilor straine, precum si declaratiile bancilor care nu au desfasurat activitate de la data infiintarii pana la sfarsitul perioadei de raportare se depun la Directia generala autorizare, reglementare si supraveghere prudentiala a societatilor bancare din cadrul Bancii Nationale a Romaniei, la urmatoarele termene:
    - pana la data de 30 aprilie din anul curent, situatiile financiare intocmite pentru trimestrul I al anului curent;
    - pana la data de 31 iulie din anul curent, situatiile financiare intocmite pentru trimestrul II (semestrul I) al anului curent;
    -  pana la data de 31 octombrie din anul curent, situatiile financiare intocmite pentru trimestrul III al anului curent;
    - pana la data de 15 aprilie din anul curent, situatiile financiare intocmite pentru anul precedent.
    Pana la aceleasi termene, situatiile financiare periodice ale bancilor, intocmite in conformitate cu prezentele modele si norme metodologice si care sunt prevazute in Normele metodologice ale Ministerului Finantelor privind intocmirea, verificarea si centralizarea raportarilor contabile periodice ale agentilor economici, precum si declaratiile bancilor care nu au desfasurat activitate de la data infiintarii pana la sfarsitul perioadei de raportare, se depun si la directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv, a municipiului Bucuresti.
    Nedepunerea situatiilor financiare periodice sau, dupa caz, a declaratiilor mentionate mai sus, la termenele stabilite in prezentele norme metodologice, prezentarea unor situatii financiare pe formulare, altele decat cele prevazute de modelele din prezentele norme metodologice, ori care contin date eronate, necorelate sau pentru care nu este respectata unitatea de masura inscrisa pe fiecare formular, constituie contraventie si se sanctioneaza conform prevederilor art. 39 din Legea contabilitatii nr. 82/1991, actualizata si completata prin Ordonanta Guvernului nr. 22/1996.

    3.2. Bancile care efectueaza operatiuni pentru trezoreria statului derulate prin contul 51..... "Cont general al trezoreriei statului - mandat banci comerciale" vor intocmi situatii financiare periodice separat pentru aceste operatiuni, care se prezinta Ministerului Finantelor, la data si in conditiile stabilite de acest minister.

                               X

    Bilantul contabil se pastreaza in arhiva bancilor timp de 50 de ani. Celelalte documente contabile si registrele de contabilitate, precum si documentele justificative care stau la baza inregistrarilor in contabilitate, se pastreaza timp de 10 ani, cu incepere de la data incheierii exercitiului in cursul caruia au fost intocmite, cu exceptia statelor de salarii, care se pastreaza timp de 50 de ani.
    In caz de incetare a activitatii bancii, bilanturile contabile, celelalte documente contabile si registrele de contabilitate, precum si documentele justificative care stau la baza inregistrarilor in contabilitate, se dau la arhivele statului in conformitate cu prevederile Legii fondului arhivistic national al Romaniei, daca legea nu dispune altfel.

    CAP. 4
    MODELELE SITUATIILOR FINANCIARE PERIODICE SI NORMELE METODOLOGICE PRIVIND
    INTOCMIREA SI UTILIZAREA ACESTORA

    1. SITUATIA PATRIMONIULUI
          - mod. 4000 -

    PREZENTARE
    Documentul - mod. 4000 - este o raportare de sinteza, comuna tuturor bancilor, care prezinta activitatea bancara pe categorii de operatiuni.
    Acest document este, in mod obligatoriu, insotit de documentele anexa care regrupeaza, in functie de atributele specifice, datele prezentate in acest bilant.

    CONTINUT
    Linii
    Posturile de activ, de pasiv si din afara bilantului sunt grupate pe categorii de operatiuni, astfel:
    - pentru activ:
        - operatiuni de trezorerie si operatiuni interbancare care regrupeaza, in principal, operatiunile efectuate cu bancile;
        - operatiuni cu clientela, care reflecta operatiunile efectuate cu agentii economici, altii decat bancile;
        - operatiuni cu titluri si operatiuni diverse;
        - valori imobilizate;
        - actionari sau asociati.
    Creantele restante si indoielnice sunt evidentiate pe langa fiecare clasa de activ la pozitia "Creante restante" si respectiv, "Creante indoielnice", iar cele privind riscurile de tara sunt mentinute in conturile lor de origine.
    Creantele atasate reprezentand dobanzi de primit, calculate si neajunse la scadenta, mai putin cele aferente creantelor restante si indoielnice, se inscriu pe langa fiecare clasa, la pozitia "Creante atasate".
    - pentru pasiv:
        - operatiuni de trezorerie si operatiuni interbancare care regrupeaza operatiunile efectuate cu bancile;
        - operatiuni cu clientela, alta decat bancile;
        - operatiuni cu titluri si operatiuni diverse;
        - capitaluri proprii, asimilate si provizioane. Unele sume prezentate in aceasta rubrica pot fi negative.
    Datoriile atasate reprezentand dobanzi de platit, calculate si neajunse la scadenta, se inscriu pe langa fiecare clasa, la pozitia "Datorii atasate".
    - pentru extrabilantiere:
        - angajamente de finantare;
        - angajamente de garantie;
        - angajamente privind titlurile;
        - operatiuni in devize;
        - angajamente diverse;
        - angajamente indoielnice;
        - conturi de evidenta.
    Angajamentele indoielnice se refera la ansamblul angajamentelor din afara bilantului.
    Coloane
    Documentul - mod. 4000 - prezinta pe coloane, soldul operatiunilor realizate in lei si contravaloarea in lei a operatiunilor efectuate in devize, separate dupa cum aceste operatiuni au fost efectuate cu rezidenti sau cu nerezidenti.
    Repartitia intre rezidenti si nerezidenti este stabilita in functie de calitatea agentului de contrapartida, chiar si pentru operatiunile dintre doi agenti cu locuri de rezidenta diferita, cu exceptia titlurilor din portofoliu pentru care separarea se face in functie de emitent.
    Exemplu:
    - o operatiune de pensiune livrata pe titluri realizata cu un agent rezident va fi inscrisa in coloana "rezidenti", chiar daca titlurile care fac obiectul operatiunii de pensiune livrata au fost emise de catre nerezidenti.
    Cu toate acestea, in mod conventional, suma din pozitia "Capital" va fi inregistrata in coloana "rezidenti".
    Coloana "Amortizari si provizioane" este rezervata inregistrarii provizioanelor pentru depreciere sau pentru contrapartida si inregistrarii amortizarilor, care se deduc din valoarea bruta a elementelor la care se calculeaza; provizioanele de contrapartida constituite in lei sau in devize, care nu sunt de natura riscului de tara, sunt inscrise in dreptul liniilor de creante din coloana "Amortizari si provizioane".
    Pentru posturile din aceasta categorie, coloana "Total" inregistreaza sumele nete obtinute dupa deducerea provizioanelor si amortizarilor.
    Bancile trebuie sa completeze coloanele "lei", "devize", "rezidenti" si "nerezidenti", indiferent de sistemul de colectare a datelor pe care il aplica.

    REGULI DE RAPORTARE
    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Moneda:
    Bancile trebuie sa distinga operatiunile realizate in lei si cele in devize, evaluate in contravaloare lei.
    Periodicitate: trimestrial (trim. I, II si III) si anual.

                           SITUATIA PATRIMONIULUI
                                - mod. 4000 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA BANCII ___________________    ACTIVITATEA (se va inscrie activitatea
ADRESA LOC. ____________, sector ___    preponderenta) _________________________
STR. ______________________ nr. ____    Cod grupa CAEN __________________|_|_|_|
TELEFONUL: _________ FAXUL: ________    CODUL FISCAL ______|_|_|_|_|_|_|_|_|_|_|
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
                                                         ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|              ACTIV                 |Cod    |Amortizari |   Sume nete   |Total|
|                                    |pozitie|     si    |_______________|     |
|                                    |       |provizioane|  Lei  |Devize |     |
|                                    |       |           |_______|_______|     |
|                                    |       |           | R | N | R | N |     |
|____________________________________|_______|___________|___|___|___|___|_____|
|                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 banci |       |           |   |   |   |   |     |
|   (nostro)                         |   A25 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Depozite la banci                |  A101 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite acordate bancilor        |   A30 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori primite in pensiune       |   A40 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori de recuperat              |   A50 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - 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 BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|              ACTIV                 |Cod    |Amortizari |   Sume nete   |Total|
|                                    |pozitie|     si    |_______________|     |
|                                    |       |provizioane|  Lei  |Devize |     |
|                                    |       |           |_______|_______|     |
|                                    |       |           | R | N | R | N |     |
|____________________________________|_______|___________|___|___|___|___|_____|
|                A                   |   B   |     1     | 2 | 3 | 4 | 5 |  6  |
|____________________________________|_______|___________|___|___|___|___|_____|
| 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           |   E7A |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Personal si conturi asimilate    |  E101 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Asigurari sociale, protectia     |       |           |   |   |   |   |     |
|   sociala si conturi asimilate     |  E102 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Bugetul statului, fonduri        |       |           |   |   |   |   |     |
|   speciale si conturi asimilate    |  E103 |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Debitori diversi                 |   E7H |           |   |   |   |   |     |
|____________________________________|_______|___________|___|___|___|___|_____|
| - 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 BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                           SITUATIA PATRIMONIULUI
                                - mod. 4000 -

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|                        PASIV                   |Cod    |  Lei  |Devize |Total|
|                                                |pozitie|_______|_______|     |
|                                                |       | R | N | R | N |     |
|________________________________________________|_______|___|___|___|___|_____|
|                          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 bancilor (loro)  |   G25 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Depozite ale bancilor                        |  G101 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Imprumuturi primite de la banci              |   G30 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Valori date in pensiune                      |   G40 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Alte sume datorate                           |   G49 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - 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                       |   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 BANCII: ...........................           | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     PASIV                      |Cod    |  Lei  |Devize |Total|
|                                                |pozitie|_______|_______|     |
|                                                |       | R | N | R | N |     |
|________________________________________________|_______|___|___|___|___|_____|
|                       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 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Diferente din reevaluare                     |   L7V |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - 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 BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                       semnatura

                            SITUATIA PATRIMONIULUI
                                - mod. 4000 -
                                                         ___
DENUMIREA BANCII: ...........................           | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 3 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|         CONTURI IN AFARA BILANTULUI            |Cod    |  Lei  |Devize |Total|
|                                                |pozitie|_______|_______|     |
|                                                |       | R | N | R | N |     |
|________________________________________________|_______|___|___|___|___|_____|
|                      A                         |   B   | 1 | 2 | 3 | 4 |  5  |
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DE FINANTARE                       |   -   |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente in favoarea altor banci          |   N1B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite de la alte banci         |   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|       |   |   |   |   |     |
|   banci                                        |   N3B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Cautiuni, avaluri si alte garantii primite de|       |   |   |   |   |     |
|   la alte banci                                |   N4A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii date pentru clientela               |   N5A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii primite de la clientela             |   N7A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE PRIVIND TITLURILE                  |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de primit                            |   N8B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Titluri vandute cu posibilitate de         |       |   |   |   |   |     |
|     rascumparare                               |   N8Q |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Alte titluri de primit                     |   N8Z |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de livrat                            |   N9B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Titluri cumparate cu posibilitate de       |       |   |   |   |   |     |
|     rascumparare                               |   N9Q |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Alte titluri de livrat                     |   N9Z |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI IN DEVIZE                           |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la vedere               |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Lei cumparati si inca neprimiti            |   P1C |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize cumparate si inca neprimite         |   P1G |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Lei vanduti si inca nelivrati              |   P1M |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize vandute si inca nelivrate           |   P1R |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni privind devizele date si luate cu |       |   |   |   |   |     |
|   imprumut                                     |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize date cu imprumut si inca nelivrate  |   P2C |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize luate cu imprumut si inca neprimite |   P2G |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la termen               |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Lei de primit contra devize de livrat      |   P3C |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize de livrat contra lei de primit      |  P101 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize de primit contra lei de livrat      |   P4A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Lei de livrat contra devize de primit      |  P102 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize de primit contra devize de livrat   |   P5A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - Devize de livrat contra devize de primit   |   P6A |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Report/deport calculat anticipat             |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - de primit                                  |   P8B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - de platit                                  |   P8E |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Dobanzi neajunse la scadenta in devize       |       |   |   |   |   |     |
|   acoperite la termen                          |    -  |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - de incasat                                 |   P9B |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
|   - de platit                                  |   P9E |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de ajustare devize (+/-)*1)          |   P9T |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|

                                                         ___
DENUMIREA BANCII: ...........................           | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 3 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti
 ___________
| mod. 4000 |                                                       - mii lei -
|___________|__________________________________________________________________
|         CONTURI IN AFARA BILANTULUI            |Cod    |  Lei  |Devize |Total|
|                                                |pozitie|_______|_______|     |
|                                                |       | R | N | R | N |     |
|________________________________________________|_______|___|___|___|___|_____|
|                       A                        |   B   | 1 | 2 | 3 | 4 |  5  |
|________________________________________________|_______|___|___|___|___|_____|
| 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                                   |  Q103 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Debitori din penalitati pretinse             |  Q104 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Amortizarea aferenta gradului de neutilizare |       |   |   |   |   |     |
|   a mijloacelor fixe                           |  Q105 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori primite                          |  Q106 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori date                             |  Q107 |   |   |   |   |     |
|________________________________________________|_______|___|___|___|___|_____|
    *1) Sumele negative trebuie sa fie precedate de semnul (-)

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    2. OPERATIUNI CU AGENTII NEREZIDENTI
                   - mod. 4010 -

    PREZENTARE
    Documentul - mod. 4010 - cuprinde operatiunile realizate cu agentii nerezidenti si inregistrate cu ajutorul conturilor din clasele 1, 2 si 3, inclusiv creantele restante si indoielnice, la valoarea lor bruta. Nu se inscriu creantele si datoriile atasate.

    CONTINUT
    Fila 1
    Cuprinde operatiunile cu bancile.
    Linii
    Liniile reprezinta:
    - la activ:
        - creantele interbancare care regrupeaza: contul curent la banci centrale, conturile de corespondent la banci (nostro), depozitele la banci, creditele acordate bancilor (mai putin creditele financiare), valorile primite in pensiune, valori de recuperat, creantele restante si creantele indoielnice;
        - creditele financiare acordate bancilor;
        - titlurile primite in pensiune livrata.
    - la pasiv:
        - datoriile interbancare care regrupeaza: imprumuturi de refinantare de la banci centrale, conturile de corespondent ale bancilor (loro), depozite ale bancilor, imprumuturile primite de la banci (mai putin imprumuturile financiare) si valorile date in pensiune, alte sume datorate;
        - imprumuturile financiare primite de la banci;
        - titlurile date in pensiune livrata.
    Coloane
    Coloanele reprezinta:
    - banci centrale, institutii de emisiune, organisme bancare si financiare internationale, pe de o parte si banci comerciale, pe de alta parte;
    - durata initiala (mai mica sau egala cu un an, intre unu si cinci ani inclusiv si mai mare de cinci ani), respectiv, termen scurt, mediu si lung.
    Operatiunile pentru care durata depaseste cu cateva zile perioada de un an sau de cinci ani, sunt clasate pe termen scurt si respectiv, pe termen mediu, daca depasirea este datorata faptului ca data de rambursare contractuala cade intr-o zi nelucratoare. Prin conventie, conturile de corespondent "nostro" si "loro" se inscriu in coloana "durata mai mica sau egala cu un an".
    Fila 2
    Cuprinde operatiunile cu clientela.
    Linii
    Liniile reprezinta:
    - la activ:
        - creantele privind clientela care regrupeaza: creditele acordate clientelei (creantele comerciale, creditele de trezorerie, creditele pentru export - in afara de creditele comerciale acordate nerezidentilor -, creditele pentru echipament, creditele pentru bunuri imobiliare, alte credite acordate clientelei), credite acordate clientelei financiare, valori primite in pensiune si conturi curente debitoare, creantele restante si creantele indoielnice;
        - creditele comerciale acordate nerezidentilor;
        - titlurile primite in pensiune livrata.
    - la pasiv:
        - datoriile privind clientela care regrupeaza: imprumuturile primite de la clientela financiara, valorile date in pensiune, conturile curente creditoare, conturile de factoring, conturile de depozite, certificatele de depozit, carnetele si libretele de economii, precum si alte sume datorate;
        - titlurile date in pensiune livrata.
    Coloane
    Coloanele reprezinta:
    - clientela financiara (organismele de plasament colectiv in valori mobiliare, institutiile financiare altele decat bancile) si clientela nefinanciara;
    - durata initiala (mai mica sau egala cu un an, intre unu si cinci ani inclusiv, mai mari de cinci ani), respectiv, termen scurt, mediu si lung.
    Operatiunile pentru care durata depaseste cu cateva zile perioada de un an sau de cinci ani, sunt clasate pe termen scurt si respectiv, pe termen mediu, daca depasirea este datorata faptului ca data de rambursare contractuala cade intr-o zi nelucratoare.
    Prin conventie, conturile curente creditoare si debitoare se inscriu in coloana "durata mai mica sau egala cu un an".

    REGULI DE RAPORTARE
    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Moneda:
    Bancile raporteaza un document - mod. 4010 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4010 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.
    Periodicitate; trimestrial (trim. I, II si III) si anual.

                    OPERATIUNI CU AGENTII NEREZIDENTI
                              - mod. 4010 -
           Operatiuni de trezorerie si operatiuni interbancare

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4010 |                                                       - mii lei -
|___________|__________________________________________________________________
|                            |Cod    |                  BANCI                  |
|                            |pozitie|_________________________________________|
|                            |       |Banci centrale,     |  Banci comerciale  |
|                            |       |institutii de       |                    |
|                            |       |emisiune, organisme |                    |
|                            |       |bancare si          |                    |
|                            |       |financiare          |                    |
|                            |       |internationale      |                    |
|                            |       |____________________|____________________|
|                            |       |mai mic |intre|peste|mai mic |intre|peste|
|                            |       |sau egal|1 si |5 ani|sau egal|1 si |5 ani|
|                            |       |cu 1 an |5 ani|     |cu 1 an |5 ani|     |
|____________________________|_______|________|_____|_____|________|_____|_____|
|              A             |   B   |   1    |  2  |  3  |   4    |  5  |  6  |
|____________________________|_______|________|_____|_____|________|_____|_____|
|            ACTIV           |       |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Creante interbancare (mai  |       |        |     |     |        |     |     |
| putin credite financiare)  |   A02 |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Credite financiare acordate|       |        |     |     |        |     |     |
| bancilor                   |  A112 |   X    |     |     |   X    |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Titluri primite in pensiune|       |        |     |     |        |     |     |
| livrata                    |   C1A |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
|            PASIV           |       |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Datorii interbancare (mai  |       |        |     |     |        |     |     |
| putin imprumuturi          |       |        |     |     |        |     |     |
| financiare)                |   G02 |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Imprumuturi financiare     |       |        |     |     |        |     |     |
| primite de la banci        |  G105 |   X    |     |     |   X    |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|
| Titluri date in pensiune   |       |        |     |     |        |     |     |
| livrata                    |   J1A |        |     |     |        |     |     |
|____________________________|_______|________|_____|_____|________|_____|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                     OPERATIUNI CU AGENTII NEREZIDENTI
                              - mod. 4010 -
                         Operatiuni cu clientela

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4010 |                                                       - mii lei -
|___________|__________________________________________________________________
|                   |Cod    |                    CLIENTELA                     |
|                   |pozitie|__________________________________________________|
|                   |       |Organisme de    |Institutii      |Clientela       |
|                   |       |plasament       |financiare,     |nefinanciara    |
|                   |       |colectiv in     |altele decat    |                |
|                   |       |valori mobiliare|bancile         |                |
|                   |       |________________|________________|________________|
|                   |       |mai |intre|peste|mai |intre|peste|mai |intre|peste|
|                   |       |mic |1 si |5 ani|mic |1 si |5 ani|mic |1 si |5 ani|
|                   |       |sau |5 ani|     |sau |5 ani|     |sau |5 ani|     |
|                   |       |egal|     |     |egal|     |     |egal|     |     |
|                   |       |cu 1|     |     |cu 1|     |     |cu 1|     |     |
|                   |       |an  |     |     |an  |     |     |an  |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
|         A         |   B   | 1  |  2  |  3  | 4  |  5  |  6  | 7  |  8  |  9  |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
|       ACTIV       |       |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
| Creante privind   |       |    |     |     |    |     |     |    |     |     |
| clientela (mai    |       |    |     |     |    |     |     |    |     |     |
| putin creditele   |       |    |     |     |    |     |     |    |     |     |
| comerciale        |       |    |     |     |    |     |     |    |     |     |
| acordate          |       |    |     |     |    |     |     |    |     |     |
| nerezidentilor)   |   B02 |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
| Credite comerciale|       |    |     |     |    |     |     |    |     |     |
| acordate          |       |    |     |     |    |     |     |    |     |     |
| nerezidentilor    |  B109 |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
| Titluri primite in|       |    |     |     |    |     |     |    |     |     |
| pensiune livrata  |   C1A |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
|       PASIV       |       |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
| Datorii privind   |       |    |     |     |    |     |     |    |     |     |
| clientela         |   H02 |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|
| Titluri date in   |       |    |     |     |    |     |     |    |     |     |
| pensiune livrata  |   J1A |    |     |     |    |     |     |    |     |     |
|___________________|_______|____|_____|_____|____|_____|_____|____|_____|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    3. OPERATIUNI PE CATEGORII DE DEVIZE
               - mod. 4011 -

    PREZENTARE
    Documentul - mod. 4011 - cuprinde aceleasi operatiuni ca si documentul - mod. 4010 - dar, cu defalcare pe categorii de devize si in functie de calitatea de rezident sau nerezident a agentului contrapartida. Nu se inscriu creantele si datoriile atasate.

    CONTINUT
    Fila 1
    Este destinata operatiunilor cu bancile.
    Linii
    Liniile reprezinta creantele interbancare (mai putin creditele financiare), creditele financiare si datoriile interbancare (mai putin imprumuturile financiare) si imprumuturile financiare asa cum sunt definite in fila 1 din documentul - mod. 4010 -.
    Coloane
    Coloanele reprezinta moneda (ECU, monede CEE, monede din afara CEE) si calitatea de rezident sau nerezident a bancilor contrapartida.
    Fila 2
    Este destinata operatiunilor cu organismele de plasament colectiv in valori mobiliare.
    Linii
    Liniile reprezinta creantele si datoriile privind clientela, asa cum sunt definite in fila 2 a documentului - mod. 4010 -.
    Coloane
    Coloanele reprezinta moneda (ECU, monede CEE, monede din afara CEE) si calitatea de rezident sau nerezident a organismelor de plasament colectiv in valori mobiliare contrapartida.
    Fila 3
    Este destinata operatiunilor cu institutiile financiare, altele decat bancile.
    Linii
    Liniile reprezinta creantele asupra clientelei (mai putin creditele comerciale acordate nerezidentilor), creditele comerciale acordate nerezidentilor si datoriile privind clientela, asa cum sunt definite in fila 2 a documentului - mod. 4010 -.
    Coloane
    Coloanele reprezinta moneda (ECU, monede CEE, monede din afara CEE) si calitatea de rezident sau nerezident a institutiilor financiare contrapartida.
    Fila 4
    Este destinata operatiunilor cu clientela nefinanciara.
    Linii
    Liniile reprezinta creantele asupra clientelei nefinanciare (mai putin creditele comerciale acordate nerezidentilor), creditele comerciale acordate nerezidentilor si datoriile privind clientela nefinanciara, asa cum sunt definite in fila 2 a documentului - mod. 4010 -.
    Coloane
    Coloanele reprezinta moneda (ECU, monede CEE, monede din afara CEE) si calitatea de rezident sau nerezident a clientelei nefinanciare contrapartida.

    REGULI DE RAPORTARE
    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Moneda:
    Bancile intocmesc documentul - mod. 4011 -, filele 1 - 4 cu echivalentul in lei al operatiunilor in devize, repartizate pe categorii de devize.
    Periodicitate: trimestrial (trim. I, II si III) si anual.

                     OPERATIUNI PE CATEGORII DE DEVIZE
                               - mod. 4011 -
            Operatiuni de trezorerie si operatiuni interbancare

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidente
    N - Nerezidente
 ___________
| mod. 4011 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                              |Cod    |          BANCI        |
|                                              |pozitie|_______________________|
|                                              |       |  ECU  |Monede |Monede |
|                                              |       |       |  CEE  |  din  |
|                                              |       |       |       | afara |
|                                              |       |       |       |  CEE  |
|                                              |       |_______|_______|_______|
|                                              |       | R | N | R | N | R | N |
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
|                    ACTIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Creante interbancare (mai putin credite      |       |   |   |   |   |   |   |
| financiare)                                  |   A02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Credite financiare acordate bancilor         |  A112 | X |   | X |   | X |   |
|______________________________________________|_______|___|___|___|___|___|___|
|                    PASIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Datorii interbancare (mai putin imprumuturi  |       |   |   |   |   |   |   |
| financiare)                                  |   G02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Imprumuturi financiare primite de la banci   |  G105 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                     OPERATIUNI PE CATEGORII DE DEVIZE
                               - mod. 4011 -
    Operatiuni cu organismele de plasament colectiv in valori mobiliare

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidente
    N - Nerezidente
 ___________
| mod. 4011 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                              |Cod    |ORGANISME DE PLASAMENT |
|                                              |pozitie|  COLECTIV IN VALORI   |
|                                              |       |      MOBILIARE        |
|                                              |       |_______________________|
|                                              |       |  ECU  |Monede |Monede |
|                                              |       |       |  CEE  |  din  |
|                                              |       |       |       | afara |
|                                              |       |       |       |  CEE  |
|                                              |       |_______|_______|_______|
|                                              |       | R | N | R | N | R | N |
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
|                    ACTIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Creante privind clientela (mai putin         |       |   |   |   |   |   |   |
| creditele comerciale acordate nerezidentilor)|   B02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Credite comerciale acordate nerezidentilor   |  B109 | X |   | X |   | X |   |
|______________________________________________|_______|___|___|___|___|___|___|
|                    PASIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Datorii privind clientela                    |   H02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                     OPERATIUNI PE CATEGORII DE DEVIZE
                               - mod. 4011 -
         Operatiuni cu institutiile financiare, altele decat bancile

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 3 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidente
    N - Nerezidente
 ___________
| mod. 4011 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                              |Cod    | INSTITUTII FINANCIARE,|
|                                              |pozitie| ALTELE DECAT BANCILE  |
|                                              |       |_______________________|
|                                              |       |  ECU  |Monede |Monede |
|                                              |       |       |  CEE  |  din  |
|                                              |       |       |       | afara |
|                                              |       |       |       |  CEE  |
|                                              |       |_______|_______|_______|
|                                              |       | R | N | R | N | R | N |
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
|                    ACTIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Creante privind clientela (mai putin         |       |   |   |   |   |   |   |
| creditele comerciale acordate nerezidentilor)|   B02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Credite comerciale acordate nerezidentilor   |  B109 | X |   | X |   | X |   |
|______________________________________________|_______|___|___|___|___|___|___|
|                    PASIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Datorii privind clientela                    |   H02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                     OPERATIUNI PE CATEGORII DE DEVIZE
                               - mod. 4011 -
                   Operatiuni cu clientela nefinanciara

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 4 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidente
    N - Nerezidente
 ___________
| mod. 4011 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                              |Cod    |CLIENTELA NEFINANCIARA |
|                                              |pozitie|_______________________|
|                                              |       |  ECU  |Monede |Monede |
|                                              |       |       |  CEE  |  din  |
|                                              |       |       |       | afara |
|                                              |       |       |       |  CEE  |
|                                              |       |_______|_______|_______|
|                                              |       | R | N | R | N | R | N |
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
|                    ACTIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Creante privind clientela (mai putin         |       |   |   |   |   |   |   |
| creditele comerciale acordate nerezidentilor)|   B02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Credite comerciale acordate nerezidentilor   |  B109 | X |   | X |   | X |   |
|______________________________________________|_______|___|___|___|___|___|___|
|                    PASIV                     |       |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| Datorii privind clientela                    |   H02 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    4. OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE REZIDENTE
                                 - mod. 4012-

    PREZENTARE
    Documentul - mod. 4012 - cuprinde operatiunile de finantare realizate cu bancile si institutiile financiare rezidente, inregistrate in conturile din clasele 1, 4 si 5, in afara de creantele si datoriile atasate.
    Prin exceptie, pozitiile de creante restante si de creante indoielnice includ si creantele atasate aferente.

    CONTINUT
    Linii
    Liniile reprezinta principalele operatiuni de trezorerie si interbancare, precum si creantele restante si indoielnice corespunzatoare (clasa 1), creditele subordonate si creantele restante si indoielnice corespunzatoare (clasa 4), datoriile subordonate (clasa 5).
    Coloane
    Coloanele corespund categoriilor de banci si institutii financiare.

    REGULI DE RAPORTARE
    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Moneda:
    Bancile raporteaza un document - mod. 4012 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4012 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.
    Periodicitate: trimestrial (trim. I, II si III) si anual.

    OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE REZIDENTE
                              - mod. 4012 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4012 |                                                       - mii lei -
|___________|__________________________________________________________________
|                               |Cod    |    BANCI SI INSTITUTII FINANCIARE    |
|                               |pozitie|              REZIDENTE               |
|                               |       |______________________________________|
|                               |       |Banci   |Banci|Trezorerii|Societati   |
|                               |       |centrale|     |publice   |financiare  |
|                               |       |        |     |          |si          |
|                               |       |        |     |          |institutii  |
|                               |       |        |     |          |financiare  |
|                               |       |        |     |          |specializate|
|_______________________________|_______|________|_____|__________|____________|
|              A                |   B   |   1    |  2  |     3    |     4      |
|_______________________________|_______|________|_____|__________|____________|
|            ACTIV              |       |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Cont curent la banci centrale |  A211 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la vedere la banci   |       |        |     |          |            |
| centrale                      |  A212 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la termen la banci   |       |        |     |          |            |
| centrale                      |  A213 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite colaterale la banci  |       |        |     |          |            |
| centrale                      |  A214 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Conturi de corespondent la    |       |        |     |          |            |
| banci                         |   A25 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la vedere la banci   |  A103 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la termen la banci   |  A104 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite colaterale la banci  |  A105 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Credite de pe o zi pe alta    |       |        |     |          |            |
| acordate bancilor             |   A32 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Credite la termen acordate    |       |        |     |          |            |
| bancilor                      |   A33 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Valori primite in pensiune de |       |        |     |          |            |
| pe o zi pe alta               |   A41 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Valori primite in pensiune la |       |        |     |          |            |
| termen                        |   A42 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Creante restante              |  A102 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Creante indoielnice           |   A70 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Credite subordonate la termen |   F03 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Credite subordonate pe durata |       |        |     |          |            |
| nedeterminata                 |   F05 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Creante restante privind      |       |        |     |          |            |
| creditele subordonate         |  F103 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Creante indoielnice privind   |       |        |     |          |            |
| creditele subordonate         |   F09 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
|            PASIV              |       |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi structurale de la |       |        |     |          |            |
| banci centrale                |  G106 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi de licitatie de la|       |        |     |          |            |
| banci centrale                |  G107 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi speciale de la    |       |        |     |          |            |
| banci centrale                |  G108 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi lombard (ovei     |       |        |     |          |            |
| draft) de la banci centrale   |  G109 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Conturi de corespondent ale   |       |        |     |          |            |
| bancilor                      |   G25 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la vedere ale        |       |        |     |          |            |
| bancilor                      |  G102 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite la termen ale        |       |        |     |          |            |
| bancilor                      |  G103 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Depozite colaterale ale       |       |        |     |          |            |
| bancilor                      |  G104 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi de pe o zi pe alta|       |        |     |          |            |
| primite de la banci           |   G32 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi la termen primite |       |        |     |          |            |
| de la banci                   |   G33 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Valori date in pensiune de pe |       |        |     |          |            |
| o zi pe alta                  |   G41 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Valori date in pensiune la    |       |        |     |          |            |
| termen                        |   G42 |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi subordonate la    |       |        |     |          |            |
| termen                        |   L5D |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|
| Imprumuturi subordonate pe    |       |        |     |          |            |
| durata nedeterminata          |   L5N |        |     |          |            |
|_______________________________|_______|________|_____|__________|____________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    5. OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE NEREZIDENTE
                                - mod. 4013 -

    PREZENTARE
    Documentul - mod. 4013 - cuprinde operatiunile de finantare realizate cu bancile si institutiile financiare nerezidente, inregistrate in conturile din clasele 1, 4 si 5, in afara de creantele si datoriile atasate. Prin exceptie, pozitiile de creante restante si creante indoielnice includ si creantele atasate aferente.

    CONTINUT
    Linii
    Liniile sunt comparabile cu cele din documentul - mod. 4012 -. Ele reprezinta principalele operatiuni de trezorerie si interbancare, precum si creantele restante si indoielnice corespunzatoare (clasa 1), creditele subordonate si creantele restante si indoielnice corespunzatoare (clasa 4), datoriile subordonate (clasa 5). Creditele si imprumuturile financiare sunt prezentate in pozitii distincte.
    Coloane
    Coloanele corespund categoriilor de banci si institutii financiare nerezidente.
    - col. 1 si 2 - banci centrale si institutii de emisiune;
    - col. 3 si 4 - banci, cu exceptia celor care sunt cuprinse in coloanele 1, 2, 5 si 6;
    - col. 5 - organisme bancare si financiare internationale (inclusiv Trezoreriile publice);
    - col. 6 - sediu in strainatate, sucursale in strainatate (inclusiv sucursalele "surori" ale bancii remitente).
    Pentru primele doua categorii se efectueaza diferentierea intre agentul nerezident apartinand CEE si agentul nerezident in afara CEE.

    REGULI DE RAPORTARE
    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Moneda:
    Bancile raporteaza un document - mod. 4013 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4013 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: semestrial (sem. I) si anual.

    OPERATIUNI DE FINANTARE CU BANCILE SI INSTITUTIILE FINANCIARE NEREZIDENTE
                                - mod. 4013 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4013 |                                                       - mii lei -
|___________|__________________________________________________________________
|                    |Cod    |    BANCI SI INSTITUTII FINANCIARE NEREZIDENTE   |
|                    |pozitie|_________________________________________________|
|                    |       |Banci     |  Banci  |Organisme      |Sediu in    |
|                    |       |centrale  |         |bancare si     |strainatate,|
|                    |       |si        |         |financiare     |Sucursale in|
|                    |       |institutii|         |internationale,|strainatate |
|                    |       |de        |         |Trezorerii     |            |
|                    |       |emisiune  |         |publice        |            |
|                    |       |__________|_________|               |            |
|                    |       |CEE |in   |CEE|in   |               |            |
|                    |       |    |afara|   |afara|               |            |
|                    |       |    |CEE  |   |CEE  |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
|          A         |   B   | 1  |  2  | 3 |  4  |      5        |      6     |
|____________________|_______|____|_____|___|_____|_______________|____________|
|        ACTIV       |       |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Conturi de         |       |    |     |   |     |               |            |
| corespondent la    |       |    |     |   |     |               |            |
| banci              |  A25  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite la vedere |       |    |     |   |     |               |            |
| la banci           |  A103 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite la termen |       |    |     |   |     |               |            |
| la banci           |  A104 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite colaterale|       |    |     |   |     |               |            |
| la banci           |  A105 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Credite de pe o zi |       |    |     |   |     |               |            |
| pe alta acordate   |       |    |     |   |     |               |            |
| bancilor           |  A32  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Credite la termen  |       |    |     |   |     |               |            |
| acordate bancilor  |  A33  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Credite financiare |       |    |     |   |     |               |            |
| acordate bancilor  |  A34  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Valori primite in  |       |    |     |   |     |               |            |
| pensiune de pe o   |       |    |     |   |     |               |            |
| zi pe alta         |  A41  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Valori primite in  |       |    |     |   |     |               |            |
| pensiune la termen |  A42  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Creante restante   |  A102 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Creante indoielnice|  A70  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Credite subordonate|       |    |     |   |     |               |            |
| la termen          |  F03  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Credite subordonate|       |    |     |   |     |               |            |
| pe durata          |       |    |     |   |     |               |            |
| nedeterminata      |  F05  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Creante restante   |       |    |     |   |     |               |            |
| privind creditele  |       |    |     |   |     |               |            |
| subordonate        |  F103 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Creante indoielnice|       |    |     |   |     |               |            |
| privind creditele  |       |    |     |   |     |               |            |
| subordonate        |  F09  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
|        PASIV       |       |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Conturi de         |       |    |     |   |     |               |            |
| corespondent ale   |       |    |     |   |     |               |            |
| bancilor           |  G25  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite la vedere |       |    |     |   |     |               |            |
| ale bancilor       |  G102 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite la termen |       |    |     |   |     |               |            |
| ale bancilor       |  G103 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Depozite colaterale|       |    |     |   |     |               |            |
| ale bancilor       |  G104 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Imprumuturi de pe  |       |    |     |   |     |               |            |
| o zi pe alta       |       |    |     |   |     |               |            |
| primite de la banci|  G32  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Imprumuturi la     |       |    |     |   |     |               |            |
| termen primite de  |       |    |     |   |     |               |            |
| la banci           |  G33  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Imprumuturi        |       |    |     |   |     |               |            |
| financiare primite |       |    |     |   |     |               |            |
| de la banci        |  G105 |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Valori date in     |       |    |     |   |     |               |            |
| pensiune de pe o   |       |    |     |   |     |               |            |
| zi pe alta         |  G41  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Valori date in     |       |    |     |   |     |               |            |
| pensiune la termen |  G42  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Imprumuturi        |       |    |     |   |     |               |            |
| subordonate la     |       |    |     |   |     |               |            |
| termen             |  L5D  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|
| Imprumuturi        |       |    |     |   |     |               |            |
| subordonate pe     |       |    |     |   |     |               |            |
| durata             |       |    |     |   |     |               |            |
| nedeterminata      |  L5N  |    |     |   |     |               |            |
|____________________|_______|____|_____|___|_____|_______________|____________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    6. OPERATIUNI CU CLIENTELA
             - mod. 4014 -

    PREZENTARE

    Documentul - mod. 4014 - cuprinde operatiunile cu clientela, care sunt inregistrate in conturile din clasele 2, 4 si 5, in afara de creantele si datoriile atasate. Clientela cuprinde clientela nefinanciara si clientela financiara (organisme de plasament colectiv in valori mobiliare, institutii financiare, altele decat bancile).
    Prin exceptie, pozitiile de creante restante si creante indoielnice includ si creantele atasate aferente.

    CONTINUT

    - filele 1 - 3 se refera la clientela nefinanciara;
    - fila 4 priveste clientela financiara asa cum a fost definita mai sus.

    Fila 1

    Linii
    Acestea detaliaza finantarile (credite acordate clientelei; valorile primite in pensiune; conturi curente debitoare; credite subordonate; parti si titluri de participare la alte societati cu caracter nefinanciar, leasing si operatiuni asimilate) si resursele colectate de la clientela nefinanciara.

    Coloane
    Acestea disting calitatea de rezident sau nerezident a agentilor contrapartida.

    Fila 2

    Linii
    Reprezinta finantarile, inclusiv leasingul, creantele restante si indoielnice aferente, precum si resursele grupate pe categorii. Unele categorii de credite si de resurse sunt grupate in functie de durata lor initiala: pentru credite (mai mica sau egala cu un an, intre unu si cinci ani inclusiv si mai mare de cinci ani), iar pentru resurse (mai mica sau egala cu una luna, intre una si trei luni inclusiv, intre trei si sase luni inclusiv, intre sase si noua luni inclusiv, intre noua si douasprezece luni inclusiv si mai mare de douasprezece luni).

    Coloane
    Reprezinta detalierea clientelei nefinanciare rezidente in functie de sase categorii de agenti (societati nefinanciare, intreprinzatori individuali, persoane fizice, societati de asigurare si de capitalizare, administratii publice si administratii private).

    Fila 3
    Cuprinde, in exclusivitate, creditele acordate clientelei nefinanciare nerezidente.

    Linii
    Cuprind diferitele categorii de credite.

    Coloane
    Reprezinta defalcarea creditelor in functie de durata initiala (mai mica sau egala cu un an, intre unu si cinci ani inclusiv si mai mare de cinci ani).

    Fila 4

    Linii
    Reprezinta principalele operatiuni realizate cu clientela financiara, inclusiv creantele restante si indoielnice aferente.

    Coloane
    Reprezinta structura clientelei financiare, astfel:
    - rezidenti (organisme de plasament colectiv in valori mobiliare; institutii financiare, altele decat bancile);
    - nerezidenti.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza un document - mod. 4014 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4014 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                         OPERATIUNI CU CLIENTELA
                             - mod. 4014 -

                         Clientela nefinanciara

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     ACTIV                      |Cod    |        SUME         |
|                                                |pozitie|_____________________|
|                                                |       |Rezidenti|Nerezidenti|
|________________________________________________|_______|_________|___________|
|                       A                        |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| CREANTE COMERCIALE                             |       |         |           |
|________________________________________________|_______|_________|___________|
| - Scont si operatiuni asimilate                |  B11  |         |           |
|________________________________________________|_______|_________|___________|
| - Factoring                                    |  B12  |         |           |
|________________________________________________|_______|_________|___________|
| - Alte creante comerciale                      |  B19  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE DE TREZORERIE                          |       |         |           |
|________________________________________________|_______|_________|___________|
| - Vanzari in rate                              |  B3F  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite acordate persoanelor fizice          |  B3G  |         |           |
|________________________________________________|_______|_________|___________|
| - Diferente de rambursat legate de utilizarea  |       |         |           |
|   cartilor de plata                            |  B3H  |         |           |
|________________________________________________|_______|_________|___________|
| - Utilizari din deschideri de credite          |       |         |           |
|   permanente                                   |  B3J  |         |           |
|________________________________________________|_______|_________|___________|
| - Credit global de exploatare                  |  B3L  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite pentru finantarea stocurilor         |  B3M  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite garantate cu valori financiare       |       |         |           |
|________________________________________________|_______|_________|___________|
|   - Credite garantate cu depozite la termen si |       |         |           |
|     certificate de depozit                     |  B3P  |         |           |
|________________________________________________|_______|_________|___________|
|   - Credite garantate cu alte valori financiare|  B3Q  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite acordate importatorilor              |  B103 |         |           |
|________________________________________________|_______|_________|___________|
| - Alte credite de trezorerie                   |  B3Z  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU EXPORT                          |       |         |           |
|________________________________________________|_______|_________|___________|
| - Credite garantate cu creante asupra          |       |         |           |
|   strainatatii                                 |  B25  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite furnizori                            |  B26  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite comerciale acordate nerezidentilor   |  B27  |         |           |
|________________________________________________|_______|_________|___________|
| - Alte credite pentru export                   |  B29  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU ECHIPAMENT                      |  B4A  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU BUNURI IMOBILIARE               |       |         |           |
|________________________________________________|_______|_________|___________|
| - Credite investitori                          |  B5G  |         |           |
|________________________________________________|_______|_________|___________|
| - Credite promotori                            |  B60  |         |           |
|________________________________________________|_______|_________|___________|
| ALTE CREDITE ACORDATE CLIENTELEI               |  B7A  |         |           |
|________________________________________________|_______|_________|___________|
| VALORI PRIMITE IN PENSIUNE                     |  B85  |         |           |
|________________________________________________|_______|_________|___________|
| CONTURI CURENTE DEBITOARE                      |  B99  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE SUBORDONATE LA TERMEN                  |  F03  |         |           |
|________________________________________________|_______|_________|___________|
| CREDITE SUBORDONATE PE DURATA NEDETERMINATA    |  F05  |         |           |
|________________________________________________|_______|_________|___________|
| PARTI SI TITLURI DE PARTICIPARE LA ALTE        |       |         |           |
| SOCIETATI CU CARACTER NEFINANCIAR              |  F20  |         |           |
|________________________________________________|_______|_________|___________|
| LEASING SI OPERATIUNI ASIMILATE                |  F73  |         |           |
|________________________________________________|_______|_________|___________|

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     PASIV                      |Cod    |        SUME         |
|                                                |pozitie|_____________________|
|                                                |       |Rezidenti|Nerezidenti|
|________________________________________________|_______|_________|___________|
|                       A                        |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| VALORI DATE IN PENSIUNE                        |  H20  |         |           |
|________________________________________________|_______|_________|___________|
| CONTURI CURENTE CREDITOARE                     |  H40  |         |           |
|________________________________________________|_______|_________|___________|
| CONTURI DE FACTORING                           |       |         |           |
|________________________________________________|_______|_________|___________|
| - Conturi de factoring disponibile             |  H51  |         |           |
|________________________________________________|_______|_________|___________|
| - Conturi de factoring indisponibile           |  H52  |         |           |
|________________________________________________|_______|_________|___________|
| CONTURI DE DEPOZITE                            |  H7A  |         |           |
|________________________________________________|_______|_________|___________|
| - Depozite la vedere                           |  H101 |         |           |
|________________________________________________|_______|_________|___________|
| - Depozite la termen                           |  H102 |         |           |
|________________________________________________|_______|_________|___________|
| - Depozite colaterale                          |  H103 |         |           |
|________________________________________________|_______|_________|___________|
| CERTIFICATE DE DEPOZIT, CARNETE SI LIBRETE DE  |       |         |           |
| ECONOMII                                       |       |         |           |
|________________________________________________|_______|_________|___________|
| - Certificate de depozit                       |  H80  |         |           |
|________________________________________________|_______|_________|___________|
| - Carnete si librete de economii               |  H6A  |         |           |
|________________________________________________|_______|_________|___________|
| ALTE SUME DATORATE                             |  H90  |         |           |
|________________________________________________|_______|_________|___________|
| IMPRUMUTURI SUBORDONATE LA TERMEN              |  L5D  |         |           |
|________________________________________________|_______|_________|___________|
| IMPRUMUTURI SUBORDONATE PE DURATA              |       |         |           |
| NEDETERMINATA                                  |  L5N  |         |           |
|________________________________________________|_______|_________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                          OPERATIUNI CU CLIENTELA
                               - mod. 4014 -

                      Clientela nefinanciara rezidenta

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    SN - Societati nefinanciare
    I - Intreprinzatori individuali
    SA - Societati de asigurare si de capitalizare
    A - Administratii publice
    AP - Administratii private
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                  ACTIV                  |Cod    |         REZIDENTI          |
|                                         |pozitie|____________________________|
|                                         |       |SN | I |Persoane|SA | A |AP |
|                                         |       |   |   |fizice  |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
|                    A                    |   B   | 1 | 2 |   3    | 4 | 5 | 6 |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE COMERCIALE                      |  B10  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE DE TREZORERIE - pe termene:     |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an            |  B3B  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani                       |  B3C  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani                           |  B104 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| din care: (toate termenele)             |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - vanzari in rate                       |  B3F  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
|   - diferente de rambursat legate de    |       |   |   |        |   |   |   |
|     utilizarea cartilor de plata        |  B3H  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
|   - utilizari din deschideri de credite |       |   |   |        |   |   |   |
|     permanente                          |  B3J  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
|   - credit global de exploatare         |  B3L  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU EXPORT - pe termene:     |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an            |  B21  |   |   |    X   |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani                       |  B22  |   |   |    X   |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani                           |  B105 |   |   |    X   |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU ECHIPAMENT - pe termene: |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an            |  B4B  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani                       |  B4C  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani                           |  B106 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU BUNURI IMOBILIARE - pe   |       |   |   |        |   |   |   |
| termene:                                |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an            |  B5B  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani                       |  B5C  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani                           |  B107 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| ALTE CREDITE ACORDATE CLIENTELEI - pe   |       |   |   |        |   |   |   |
| termene:                                |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an            |  B7B  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani                       |  B7C  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani                           |  B108 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI PRIMITE IN PENSIUNE              |  B85  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE DEBITOARE               |  B99  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE                        |  B102 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE                     |  B9K  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE LA TERMEN           |  F03  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE PE DURATA           |       |   |   |        |   |   |   |
| NEDETERMINATA                           |  F05  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND CREDITELE      |       |   |   |        |   |   |   |
| SUBORDONATE                             |  F103 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND CREDITELE   |       |   |   |        |   |   |   |
| SUBORDONATE                             |  F09  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| LEASING SI OPERATIUNI ASIMILATE         |  F73  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND OPERATIUNI DE  |       |   |   |        |   |   |   |
| LEASING SI OPERATIUNI ASIMILATE         |  F105 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND OPERATIUNI  |       |   |   |        |   |   |   |
| DE LEASING SI OPERATIUNI ASIMILATE      |  F76  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    SN - Societati nefinanciare
    I - Intreprinzatori individuali
    SA - Societati de asigurare si de capitalizare
    A - Administratii publice
    AP - Administratii private
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                  PASIV                  |Cod    |         REZIDENTI          |
|                                         |pozitie|____________________________|
|                                         |       |SN | I |Persoane|SA | A |AP |
|                                         |       |   |   |fizice  |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
|                    A                    |   B   | 1 | 2 |   3    | 4 | 5 | 6 |
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI DATE IN PENSIUNE                 |  H20  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE CREDITOARE              |  H40  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE FACTORING                    |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring disponibile      |  H51  |   |   |    X   |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring indisponibile    |  H52  |   |   |    X   |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE DEPOZITE - pe termene:       |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna          |  H104 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv             |  H105 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv             |  H106 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv             |  H107 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv            |  H108 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni                   |  H109 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CERTIFICATE DE DEPOZIT - pe termene:    |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna          |  H110 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv             |  H111 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv             |  H112 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv             |  H113 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv            |  H114 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni                   |  H115 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| CARNETE SI LIBRETE DE ECONOMII - pe     |       |   |   |        |   |   |   |
| termene:                                |       |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna          |  H116 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv             |  H117 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv             |  H118 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv             |  H119 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv            |  H120 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni                   |  H121 |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE LA TERMEN       |  L5D  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE PE DURATA       |       |   |   |        |   |   |   |
| NEDETERMINATA                           |  L5N  |   |   |        |   |   |   |
|_________________________________________|_______|___|___|________|___|___|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                          OPERATIUNI CU CLIENTELA
                               - mod. 4014 -

                     Clientela nefinanciara nerezidenta

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 3 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                ACTIV             |Cod    |      NEREZIDENTI - pe termene     |
|                                  |pozitie|___________________________________|
|                                  |       | Mai mici sau  |   Intre   | Peste |
|                                  |       | egale cu 1 an | 1 - 5 ani | 5 ani |
|__________________________________|_______|_______________|___________|_______|
|                  A               |   B   |        1      |     2     |   3   |
|__________________________________|_______|_______________|___________|_______|
| CREDITE DE TREZORERIE            |  B3A  |               |           |       |
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU EXPORT            |  B20  |               |           |       |
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU ECHIPAMENT        |  B4A  |               |           |       |
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU BUNURI IMOBILIARE |  B5A  |               |           |       |
|__________________________________|_______|_______________|___________|_______|
| ALTE CREDITE ACORDATE CLIENTELEI |  B7A  |               |           |       |
|__________________________________|_______|_______________|___________|_______|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                            OPERATIUNI CU CLIENTELA
                                  - mod. 4014 -

                              Clientela financiara

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 4 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4014 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                 |Cod    |        Rezidenti       |Nerezidenti|
|                                 |pozitie|________________________|           |
|                                 |       |Organisme de|Institutii |           |
|                                 |       |plasament   |financiare,|           |
|                                 |       |colectiv    |altele     |           |
|                                 |       |in valori   |decat      |           |
|                                 |       |mobiliare   |bancile    |           |
|_________________________________|_______|____________|___________|___________|
|               A                 |   B   |     1      |     2     |      3    |
|_________________________________|_______|____________|___________|___________|
|             ACTIV               |       |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Credite de pe o zi pe alta      |       |            |           |           |
| acordate clientelei financiare  |  B81  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Credite la termen acordate      |       |            |           |           |
| clientelei financiare           |  B82  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Valori primite in pensiune de   |       |            |           |           |
| pe o zi pe alta                 |  B86  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Valori primite in pensiune la   |       |            |           |           |
| termen                          |  B87  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Conturi curente debitoare       |  B99  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Creante restante                |  B102 |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Creante indoielnice             |  B9K  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Credite subordonate la termen   |  F03  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Credite subordonate pe durata   |       |            |           |           |
| nedeterminata                   |  F05  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Creante restante privind        |       |            |           |           |
| creditele subordonate           |  F103 |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Creante indoielnice privind     |       |            |           |           |
| creditele subordonate           |  F09  |            |           |           |
|_________________________________|_______|____________|___________|___________|
|             PASIV               |       |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Imprumuturi de pe o zi pe alta  |       |            |           |           |
| de la clientela financiara      |  H11  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Imprumuturi la termen de la     |       |            |           |           |
| clientela financiara            |  H12  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Valori date in pensiune de      |       |            |           |           |
| pe o zi pe alta                 |  H21  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Valori date in pensiune la      |       |            |           |           |
| termen                          |  H22  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Conturi curente creditoare      |  H40  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Imprumuturi subordonate la      |       |            |           |           |
| termen                          |  L5D  |            |           |           |
|_________________________________|_______|____________|___________|___________|
| Imprumuturi subordonate pe      |       |            |           |           |
| durata nedeterminata            |  L5N  |            |           |           |
|_________________________________|_______|____________|___________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    7. OPERATIUNI CU CLIENTELA NEREZIDENTA
              - mod. 4015 -

    PREZENTARE
    Documentul - mod. 4015 - cuprinde operatiunile realizate cu clientela nerezidenta in functie de apartenenta sau neapartenenta acestora la Comunitatea Economica Europeana (CEE), in afara de creantele si datoriile atasate.

    CONTINUT

    Fila 1
    Priveste operatiunile cu clientela nefinanciara.

    Linii
    Sunt comparabile celor prezentate in documentul - mod. 4014 -.

    Coloane
    Separa zona CEE de zona din afara CEE.

    Fila 2
    Cuprinde operatiunile cu clientela financiara (organisme de plasament colectiv in valori mobiliare, institutii financiare altele decat bancile).

    Linii
    Liniile reprezinta aceleasi operatiuni ca si cele prezentate in documentul - mod. 4014 - fila 4.

    Coloane
    Separa zona CEE de zona din afara CEE.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza un document - mod. 4015 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4015 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate; semestrial (sem. I) si anual.

                     OPERATIUNI CU CLIENTELA NEREZIDENTA
                                - mod. 4015 -

                           Clientela nefinanciara

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4015 |                                                       - mii lei -
|___________|__________________________________________________________________
|                    ACTIV                     |Cod    |Nerezidenti|Nerezidenti|
|                                              |pozitie|    CEE    |din afara  |
|                                              |       |           |    CEE    |
|______________________________________________|_______|___________|___________|
|                      A                       |   B   |     1     |     2     |
|______________________________________________|_______|___________|___________|
| CREANTE COMERCIALE                           |       |           |           |
|______________________________________________|_______|___________|___________|
| - Scont si operatiuni asimilate              |  B11  |           |           |
|______________________________________________|_______|___________|___________|
| - Factoring                                  |  B12  |           |           |
|______________________________________________|_______|___________|___________|
| - Alte creante comerciale                    |  B19  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE DE TREZORERIE                        |       |           |           |
|______________________________________________|_______|___________|___________|
| - Vanzari in rate                            |  B3F  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite acordate persoanelor fizice        |  B3G  |           |           |
|______________________________________________|_______|___________|___________|
| - Diferente de rambursat legate de           |       |           |           |
|   utilizarea cartilor de plata               |  B3H  |           |           |
|______________________________________________|_______|___________|___________|
| - Utilizari din deschideri de credite        |       |           |           |
|   permanente                                 |  B3J  |           |           |
|______________________________________________|_______|___________|___________|
| - Credit global de exploatare                |  B3L  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite pentru finantarea stocurilor       |  B3M  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite garantate cu valori financiare     |       |           |           |
|______________________________________________|_______|___________|___________|
|   - Credite garantate cu depozite la termen  |       |           |           |
|     si certificate de depozit                |  B3P  |           |           |
|______________________________________________|_______|___________|___________|
|   - Credite garantate cu alte valori         |       |           |           |
|     financiare                               |  B3Q  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite acordate importatorilor            |  B103 |           |           |
|______________________________________________|_______|___________|___________|
| - Alte credite de trezorerie                 |  B3Z  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE PENTRU EXPORT                        |       |           |           |
|______________________________________________|_______|___________|___________|
| - Credite garantate cu creante asupra        |       |           |           |
|   strainatatii                               |  B25  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite furnizori                          |  B26  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite comerciale acordate nerezidentilor |  B27  |           |           |
|______________________________________________|_______|___________|___________|
| - Alte credite pentru export                 |  B29  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE PENTRU ECHIPAMENT                    |  B4A  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE PENTRU BUNURI IMOBILIARE             |       |           |           |
|______________________________________________|_______|___________|___________|
| - Credite investitori                        |  B5G  |           |           |
|______________________________________________|_______|___________|___________|
| - Credite promotori                          |  B60  |           |           |
|______________________________________________|_______|___________|___________|
| ALTE CREDITE ACORDATE CLIENTELEI             |  B7A  |           |           |
|______________________________________________|_______|___________|___________|
| VALORI PRIMITE IN PENSIUNE                   |  B85  |           |           |
|______________________________________________|_______|___________|___________|
| CONTURI CURENTE DEBITOARE                    |  B99  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE SUBORDONATE LA TERMEN                |  F03  |           |           |
|______________________________________________|_______|___________|___________|
| CREDITE SUBORDONATE PE DURATA NEDETERMINATA  |  F05  |           |           |
|______________________________________________|_______|___________|___________|
| PARTI SI TITLURI DE PARTICIPARE IN ALTE      |       |           |           |
| SOCIETATI CU CARACTER NEFINANCIAR            |  F20  |           |           |
|______________________________________________|_______|___________|___________|
| LEASING SI OPERATIUNI ASIMILATE              |  F73  |           |           |
|______________________________________________|_______|___________|___________|

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4015 |                                                       - mii lei -
|___________|__________________________________________________________________
|                    PASIV                     |Cod    |Nerezidenti|Nerezidenti|
|                                              |pozitie|    CEE    |din afara  |
|                                              |       |           |    CEE    |
|______________________________________________|_______|___________|___________|
|                      A                       |   B   |     1     |     2     |
|______________________________________________|_______|___________|___________|
| VALORI DATE IN PENSIUNE                      |  H20  |           |           |
|______________________________________________|_______|___________|___________|
| CONTURI CURENTE CREDITOARE                   |  H40  |           |           |
|______________________________________________|_______|___________|___________|
| CONTURI DE FACTORING                         |       |           |           |
|______________________________________________|_______|___________|___________|
|   - Conturi de factoring disponibile         |  H51  |           |           |
|______________________________________________|_______|___________|___________|
|   - Conturi de factoring indisponibile       |  H52  |           |           |
|______________________________________________|_______|___________|___________|
| CONTURI DE DEPOZITE                          |       |           |           |
|______________________________________________|_______|___________|___________|
| - Depozite la vedere                         |  H101 |           |           |
|______________________________________________|_______|___________|___________|
| - Depozite la termen                         |  H102 |           |           |
|______________________________________________|_______|___________|___________|
| - Depozite colaterale                        |  H103 |           |           |
|______________________________________________|_______|___________|___________|
| CERTIFICATE DE DEPOZIT, CARNETE SI LIBRETE   |       |           |           |
| DE ECONOMII                                  |       |           |           |
|______________________________________________|_______|___________|___________|
| - Certificate de depozit                     |  H80  |           |           |
|______________________________________________|_______|___________|___________|
| - Carnete si librete de economii             |  H6A  |           |           |
|______________________________________________|_______|___________|___________|
| ALTE SUME DATORATE                           |  H90  |           |           |
|______________________________________________|_______|___________|___________|
| IMPRUMUTURI SUBORDONATE LA TERMEN            |  L5D  |           |           |
|______________________________________________|_______|___________|___________|
| IMPRUMUTURI SUBORDONATE PE DURATA            |       |           |           |
| NEDETERMINATA                                |  L5N  |           |           |
|______________________________________________|_______|___________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                   OPERATIUNI CU CLIENTELA NEREZIDENTA
                              - mod. 4015 -

                          Clientela financiara

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4015 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                              |Cod    |Nerezidenti|Nerezidenti|
|                                              |pozitie|    CEE    |din afara  |
|                                              |       |           |    CEE    |
|______________________________________________|_______|___________|___________|
|                      A                       |   B   |     1     |     2     |
|______________________________________________|_______|___________|___________|
|                    ACTIV                     |       |           |           |
|______________________________________________|_______|___________|___________|
| Credite de pe o zi pe alta acordate          |       |           |           |
| clientelei financiare                        |  B81  |           |           |
|______________________________________________|_______|___________|___________|
| Credite la termen acordate clientelei        |       |           |           |
| financiare                                   |  B82  |           |           |
|______________________________________________|_______|___________|___________|
| Valori primite in pensiune de pe o zi pe alta|  B86  |           |           |
|______________________________________________|_______|___________|___________|
| Valori primite in pensiune la termen         |  B87  |           |           |
|______________________________________________|_______|___________|___________|
| Conturi curente debitoare                    |  B99  |           |           |
|______________________________________________|_______|___________|___________|
| Creante restante                             |  B102 |           |           |
|______________________________________________|_______|___________|___________|
| Creante indoielnice                          |  B9K  |           |           |
|______________________________________________|_______|___________|___________|
| Credite subordonate la termen                |  F03  |           |           |
|______________________________________________|_______|___________|___________|
| Credite subordonate pe durata nedeterminata  |  F05  |           |           |
|______________________________________________|_______|___________|___________|
| Creante restante privind creditele           |       |           |           |
| subordonate                                  |  F103 |           |           |
|______________________________________________|_______|___________|___________|
| Creante indoielnice privind creditele        |       |           |           |
| subordonate                                  |  F09  |           |           |
|______________________________________________|_______|___________|___________|
|                  PASIV                       |       |           |           |
|______________________________________________|_______|___________|___________|
| Imprumuturi de pe o zi pe alta de la         |       |           |           |
| clientela financiara                         |  H11  |           |           |
|______________________________________________|_______|___________|___________|
| Imprumuturi la termen de la clientela        |       |           |           |
| financiara                                   |  H12  |           |           |
|______________________________________________|_______|___________|___________|
| Valori date in pensiune de pe o zi pe alta   |  H21  |           |           |
|______________________________________________|_______|___________|___________|
| Valori date in pensiune la termen            |  H22  |           |           |
|______________________________________________|_______|___________|___________|
| Conturi curente creditoare                   |  H40  |           |           |
|______________________________________________|_______|___________|___________|
| Imprumuturi subordonate la termen            |  L5D  |           |           |
|______________________________________________|_______|___________|___________|
| Imprumuturi subordonate pe durata            |       |           |           |
| nedeterminata                                |  L5N  |           |           |
|______________________________________________|_______|___________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

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

    PREZENTARE
    Documentul - mod. 4016 - cuprinde operatiuni inregistrate in conturi din clasele 3 si 4, in afara de creantele si datoriile atasate.

    CONTINUT

    Linii
    Corespund rubricilor din documentul - mod. 4000 -, respectiv operatiunile cu titluri de tranzactie, operatiunile diverse, valorile imobilizate inclusiv imobilizarile aferente operatiunilor de leasing.

    Coloane
    Evidentiaza sumele totale ale operatiunilor (rezidenti si nerezidenti).

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4016 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate; trimestrial (trim. I, II si III) si anual.

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

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| 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                             |  E7A  |           |     |
|____________________________________________________|_______|___________|_____|
| 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 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  |           |     |
|____________________________________________________|_______|___________|_____|
| - Alte conturi de regularizare                     |  E9W  |           |     |
|____________________________________________________|_______|___________|_____|

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4016 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     ACTIV                          |Cod    |Amortizari |Total|
|                                                    |pozitie|    si     | net |
|                                                    |       |provizioane|     |
|____________________________________________________|_______|___________|_____|
|                       A                            |   B   |      1    |  2  |
|____________________________________________________|_______|___________|_____|
| 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                                  |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Cladiri                                      |  F108 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Constructii speciale                         |  F109 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Masini, utilaje si instalatii de lucru       |  F110 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Aparate si instalatii de masurare, control si|       |           |     |
|       reglare                                      |  F111 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mijloace de transport                        |  F112 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Unelte, dispozitive, instrumente, mobilier si|       |           |     |
|       aparatura de birotica                        |  F113 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Alte active corporale mobile                 |  F114 |           |     |
|____________________________________________________|_______|___________|_____|
| 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                                  |       |           |     |
|____________________________________________________|_______|___________|_____|
|     - Cladiri                                      |  F117 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Constructii speciale                         |  F118 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Masini, utilaje si instalatii de lucru       |  F119 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Aparate si instalatii de masurare, control si|       |           |     |
|       reglare                                      |  F120 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Mijloace de transport                        |  F121 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Animale si plantatii                         |  F122 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Unelte, dispozitive, instrumente, mobilier si|       |           |     |
|       aparatura de birotica                        |  F123 |           |     |
|____________________________________________________|_______|___________|_____|
|     - Alte active corporale mobile                 |  F124 |           |     |
|____________________________________________________|_______|___________|_____|
| 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 BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

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

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| 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                                         |  K7A  |     |
|________________________________________________________________|_______|_____|
| 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  |     |
|________________________________________________________________|_______|_____|
| CONTURI DE REGULARIZARE                                        |       |     |
|________________________________________________________________|_______|_____|
| - Conturi indisponibile privind valori la incasare             |  K8C  |     |
|________________________________________________________________|_______|_____|
| - Conturi de ajustare                                          |       |     |
|________________________________________________________________|_______|_____|
|   - privind devizele                                           |  K8F  |     |
|________________________________________________________________|_______|_____|
|   - 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                                 |  K9W  |     |
|________________________________________________________________|_______|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    9. PENSIUNI LIVRATE DE TITLURI SI TITLURI DATE CU IMPRUMUT
                          - mod. 4017 -

    PREZENTARE
    Documentul - mod. 4017 - cuprinde pensiunile livrate de titluri si titlurile date cu imprumut, in afara de creantele si datoriile atasate.

    CONTINUT

    Filele 1 si 2

    Linii
    Pensiunile livrate sunt prezentate din punct de vedere al operatiunii de refinantare. Sumele inregistrate corespund fluxurilor de trezorerie.

    Coloane
    Identifica agentii contrapartida calitatea de rezident sau nerezident a acestora.

    Fila 3

    Linii
    Operatiunile de pensiune livrata si de titluri date cu imprumut sunt grupate dupa natura titlurilor (cand agentul emitent este rezident).
    Pozitia "actiuni si alte titluri cu venit variabil" cuprinde, in special, titlurile de participare.

    Coloane
    Indica calitatea de rezident sau nerezident a agentului emitent de titluri.

    REGULI DE RAPORTARE

    Bancile care raporteaza;
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4017 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

            PENSIUNI LIVRATE DE TITLURI SI TITLURI DATE CU IMPRUMUT
                                 - mod. 4017 -
               (Clasificare in functie de agentii contrapartida)

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4017 |                                                       - mii lei -
|___________|__________________________________________________________________
|                              |Cod    |     BANCI SI INSTITUTII REZIDENTE     |
|                              |pozitie|_______________________________________|
|                              |       |Banci   |Banci|Trezorerii|Societati    |
|                              |       |centrale|     |publice   |financiare   |
|                              |       |        |     |          |si institutii|
|                              |       |        |     |          |financiare   |
|                              |       |        |     |          |specializate |
|______________________________|_______|________|_____|__________|_____________|
|              A               |   B   |    1   |  2  |     3    |      4      |
|______________________________|_______|________|_____|__________|_____________|
|            ACTIV             |       |        |     |          |             |
|______________________________|_______|________|_____|__________|_____________|
| Titluri primite in pensiune  |       |        |     |          |             |
| livrata                      |  C1A  |        |     |          |             |
|______________________________|_______|________|_____|__________|_____________|
|            PASIV             |       |        |     |          |             |
|______________________________|_______|________|_____|__________|_____________|
| Titluri date in pensiune     |       |        |     |          |             |
| livrata                      |  J1A  |        |     |          |             |
|______________________________|_______|________|_____|__________|_____________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

              PENSIUNI LIVRATE DE TITLURI SI TITLURI DATE CU IMPRUMUT
                                 - mod. 4017 -
                 (Clasificare in functie de agentii contrapartida)

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - Institutii financiare altele decat bancile
    C - Clientela nefinanciara
    B - Banci si Trezorerii publice
    O - Organisme de plasament colectiv in valori mobiliare si institutii financiare altele decat bancile
 ___________
| mod. 4017 |                                                       - mii lei -
|___________|__________________________________________________________________
|                               |Cod    |     REZIDENTI   |     NEREZIDENTI    |
|                               |pozitie|_________________|____________________|
|                               |       |Organisme| I | C | B | O |Clientela   |
|                               |       |   de    |   |   |   |   |nefinanciara|
|                               |       |plasament|   |   |   |   |            |
|                               |       |colectiv |   |   |   |   |            |
|                               |       |in valori|   |   |   |   |            |
|                               |       |mobiliare|   |   |   |   |            |
|_______________________________|_______|_________|___|___|___|___|____________|
|              A                |   B   |    1    | 2 | 3 | 4 | 5 |     6      |
|_______________________________|_______|_________|___|___|___|___|____________|
|            ACTIV              |       |         |   |   |   |   |            |
|_______________________________|_______|_________|___|___|___|___|____________|
| Titluri primite in pensiune   |       |         |   |   |   |   |            |
| livrata                       |  C1A  |         |   |   |   |   |            |
|_______________________________|_______|_________|___|___|___|___|____________|
|            PASIV              |       |         |   |   |   |   |            |
|_______________________________|_______|_________|___|___|___|___|____________|
| Titluri date in pensiune      |       |         |   |   |   |   |            |
| livrata                       |  J1A  |         |   |   |   |   |            |
|_______________________________|_______|_________|___|___|___|___|____________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

            PENSIUNI LIVRATE DE TITLURI SI TITLURI DATE CU IMPRUMUT
                                 - mod. 4017 -
                 (Clasificare in functie de natura titlurilor)

DENUMIREA BANCII: ...........................            ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 3 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4017 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                         |Cod    |Titluri emise|Titluri emise |
|                                         |pozitie|de rezidenti |de nerezidenti|
|_________________________________________|_______|_____________|______________|
|                    A                    |   B   |      1      |       2      |
|_________________________________________|_______|_____________|______________|
|                  ACTIV                  |       |             |              |
|_________________________________________|_______|_____________|______________|
| TITLURI PRIMITE IN PENSIUNE LIVRATA     |  C1A  |             |              |
|_________________________________________|_______|_____________|______________|
| - Titluri de piata interbancara         |  C1G  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Titluri de creante negociabile        |    -  |             |              |
|_________________________________________|_______|_____________|______________|
|   - certificate de trezorerie           |  C1L  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alte titluri de creante negociabile |  C1M  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Obligatiuni si alte valori mobiliare  |       |             |              |
|   cu venit fix                          |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - emise de stat                       |  C11  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alti emitenti                       |  C15  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Actiuni si alte titluri cu venit      |       |             |              |
|   variabil                              |  C19  |             |       X      |
|_________________________________________|_______|_____________|______________|
| TITLURI DATE CU IMPRUMUT                |  E4A  |             |              |
|_________________________________________|_______|_____________|______________|
| - Titluri de piata interbancara         |  E4G  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Titluri de creante negociabile        |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - certificate de trezorerie           |  E4L  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alte titluri de creante negociabile |  E4M  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Obligatiuni si alte valori mobiliare  |       |             |              |
|   cu venit fix                          |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - emise de stat                       |  E4V  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alti emitenti                       |  E4W  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Actiuni si alte titluri cu venit      |       |             |              |
|   variabil                              |  E4Z  |             |       X      |
|_________________________________________|_______|_____________|______________|
|                  PASIV                  |       |             |              |
|_________________________________________|_______|_____________|______________|
| TITLURI DATE IN PENSIUNE LIVRATA        |  J1A  |             |              |
|_________________________________________|_______|_____________|______________|
| - Titluri de piata interbancara         |  J1G  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Titluri de creante negociabile        |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - certificate de trezorerie           |  J1L  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alte titluri de creante negociabile |  J1M  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Obligatiuni si alte valori mobiliare  |       |             |              |
|   cu venit fix                          |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - emise de stat                       |  J11  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alti emitenti                       |  J15  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Actiuni si alte titluri cu venit      |       |             |              |
|   variabil                              |  J19  |             |       X      |
|_________________________________________|_______|_____________|______________|
| TITLURI PRIMITE IN PENSIUNE LIVRATA,    |       |             |              |
| APOI VANDUTE FERM SAU DATE CU IMPRUMUT  |  J2A  |             |              |
|_________________________________________|_______|_____________|______________|
| - Titluri de piata interbancara         |  J2G  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Titluri de creante negociabile        |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - certificate de trezorerie           |  J2L  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alte titluri de creante negociabile |  J2M  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Obligatiuni si alte valori mobiliare  |       |             |              |
|   cu venit fix                          |   -   |             |              |
|_________________________________________|_______|_____________|______________|
|   - emise de stat                       |  J21  |             |       X      |
|_________________________________________|_______|_____________|______________|
|   - alti emitenti                       |  J25  |             |       X      |
|_________________________________________|_______|_____________|______________|
| - Actiuni si alte titluri cu venit      |       |             |              |
|   variabil                              |  J29  |             |       X      |
|_________________________________________|_______|_____________|______________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    10. PORTOFOLIUL DE TITLURI SI TITLURI EMISE
                  - mod. 4018 -

    PREZENTARE

    Documentul - mod. 4018 - cuprinde portofoliul de titluri si titlurile emise, in afara de creantele si datoriile atasate. Titlurile de plasament, titlurile de investitii - daca este cazul, partile in societatile comerciale legate, titlurile de participare si titlurile activitatii de portofoliu sunt inregistrate la valoarea neta, fara provizioanele constituite pentru deprecierea acestora.
    Creantele reprezentate de titlurile date cu imprumut sunt evaluate dupa regulile proprii categoriei in care au fost clasate.

    CONTINUT

    Fila 1

    Linii
    Corespund diferitelor categorii de titluri detinute de banca, impartite dupa natura lor.
    Rubricile "Titluri de tranzactie, titluri de plasament, titluri de investitii, parti in societatile comerciale legate, titluri de participare si titluri ale activitatii de portofoliu" nu includ creantele reprezentand titlurile date cu imprumut, acestea fiind identificate in pozitii distincte. Aceste rubrici cuprind insa titlurile luate cu imprumut si cele care servesc ca suport pentru operatiunile de pensiune.

    Coloane
    Corespund calitatii de rezident sau nerezident a emitentului de titluri, inclusiv pentru titlurile care au facut obiectul darii sau luarii cu imprumut.

    Fila 2

    Linii
    Reiau aceleasi categorii de titluri din fila 1, regrupate in obligatiuni, alte titluri cu venit fix (altele decat obligatiunile) si titluri cu venit variabil. Creantele reprezentate de titlurile date cu imprumut nu sunt inregistrate in aceasta fila.

    Coloane
    Corespund categoriilor de agenti rezidenti emitenti de titluri: banci si clientela (organisme de plasament colectiv in valori mobiliare, institutii financiare altele decat bancile, statul, administratii publice in afara de stat, alta clientela nefinanciara).

    Fila 3

    Linii
    Cuprind titlurile cotate, inclusiv titlurile date si luate cu imprumut, care figureaza in portofoliul de titluri de plasament sau de investitii sau care corespund partilor in societatile comerciale legate, titlurilor de participare sau titlurilor activitatii de portofoliu. Titlurile de tranzactie fiind negociabile pe o piata a carei lichiditate poate fi asigurata, nu se inscriu in aceasta fila.

    Coloane
    Coloanele de "rezident" si "nerezident" corespund calitatii de rezident sau nerezident a emitentului de titluri inscrise la cota unei burse de valori.

    Fila 4

    Linii
    Cuprind datoriile constituite prin titluri, grupate in functie de natura lor.

    Coloane
    Separa titlurile in functie de calitatea de rezident sau nerezident a detinatorilor de titluri. Daca banca nu este in masura sa cunoasca detinatorul, aceasta va efectua distinctia in functie de subscriptorul initial.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza un document - mod. 4018 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4018 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                    PORTOFOLIUL DE TITLURI SI TITLURI EMISE
                                - mod. 4018 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4018 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     ACTIV                      |Cod    |Emitenti |Emitenti   |
|                                                |pozitie|rezidenti|nerezidenti|
|________________________________________________|_______|_________|___________|
|                       A                        |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| TITLURI DE TRANZACTIE                          |       |         |           |
| (exclusiv titlurile date cu imprumut)          |       |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI CU VENIT FIX                           |       |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de piata interbancara                |  C6G  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de creante negociabile               |   -   |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de trezorerie                  |  C6L  |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de depozit                     |  C6N  |         |           |
|________________________________________________|_______|_________|___________|
|   - bonuri ale institutiilor si societatilor   |       |         |           |
|     financiare                                 |  C6R  |         |           |
|________________________________________________|_______|_________|___________|
|   - bilete de trezorerie                       |  C6T  |         |           |
|________________________________________________|_______|_________|___________|
|   - alte titluri de creante negociabile        |  C6W  |         |           |
|________________________________________________|_______|_________|___________|
| - obligatiuni                                  |  C7A  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri subordonate                          |  C8D  |         |           |
|________________________________________________|_______|_________|___________|
| - alte titluri cu venit fix                    |  C8R  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI CU VENIT VARIABIL                      |       |         |           |
|________________________________________________|_______|_________|___________|
| - actiuni                                      |  C9D  |         |           |
|________________________________________________|_______|_________|___________|
| - parti in organisme de plasament colectiv in  |       |         |           |
|   valori mobiliare                             |   -   |         |           |
|________________________________________________|_______|_________|___________|
|   - parti pe termen scurt in OPCVM             |  C9J  |         |           |
|________________________________________________|_______|_________|___________|
|   - alte parti in OPCVM                        |  C9M  |         |           |
|________________________________________________|_______|_________|___________|
| - alte titluri cu venit variabil               |  C9Z  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI DE PLASAMENT                           |       |         |           |
| (exclusiv titlurile date cu imprumut)          |       |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI CU VENIT FIX                           |       |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de piata interbancara                |  D3G  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de creante negociabile               |   -   |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de trezorerie                  |  D3L  |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de depozit                     |  D3N  |         |           |
|________________________________________________|_______|_________|___________|
|   - bonuri ale institutiilor si societatilor   |       |         |           |
|     financiare                                 |  D3R  |         |           |
|________________________________________________|_______|_________|___________|
|   - bilete de trezorerie                       |  D3T  |         |           |
|________________________________________________|_______|_________|___________|
|   - alte titluri de creante negociabile        |  D3W  |         |           |
|________________________________________________|_______|_________|___________|
| - obligatiuni                                  |  D4A  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri subordonate                          |  D5D  |         |           |
|________________________________________________|_______|_________|___________|
| - alte titluri cu venit fix                    |  D5R  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI CU VENIT VARIABIL                      |       |         |           |
|________________________________________________|_______|_________|___________|
| - actiuni                                      |  D6D  |         |           |
|________________________________________________|_______|_________|___________|
| - parti in organisme de plasament colectiv in  |       |         |           |
|   valori mobiliare                             |   -   |         |           |
|________________________________________________|_______|_________|___________|
|   - parti pe termen scurt in OPCVM             |  D6J  |         |           |
|________________________________________________|_______|_________|___________|
|   - alte parti in OPCVM                        |  D6M  |         |           |
|________________________________________________|_______|_________|___________|
| - alte titluri cu venit variabil               |  D6Z  |         |           |
|________________________________________________|_______|_________|___________|

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4018 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     ACTIV                      |Cod    |Emitenti |Emitenti   |
|                                                |pozitie|rezidenti|nerezidenti|
|________________________________________________|_______|_________|___________|
|                       A                        |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| TITLURI DE INVESTITII                          |       |         |           |
| (exclusiv titlurile date cu imprumut)          |       |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI CU VENIT FIX                           |       |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de piata interbancara                |  D8G  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri de creante negociabile               |   -   |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de trezorerie                  |  D8L  |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de depozit                     |  D8N  |         |           |
|________________________________________________|_______|_________|___________|
|   - bonuri ale institutiilor si societatilor   |       |         |           |
|     financiare                                 |  D8R  |         |           |
|________________________________________________|_______|_________|___________|
|   - bilete de trezorerie                       |  D8T  |         |           |
|________________________________________________|_______|_________|___________|
|   - alte titluri de creante negociabile        |  D8W  |         |           |
|________________________________________________|_______|_________|___________|
| - obligatiuni                                  |  D9A  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri subordonate                          |  D9D  |         |           |
|________________________________________________|_______|_________|___________|
| - alte titluri cu venit fix                    |  D9R  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI DE TRANZACTIE DATE CU IMPRUMUT         |  E5F  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI DE PLASAMENT DATE CU IMPRUMUT          |  E5M  |         |           |
|________________________________________________|_______|_________|___________|
| TITLURI DE INVESTITII DATE CU IMPRUMUT         |  E5S  |         |           |
|________________________________________________|_______|_________|___________|
| PARTI IN CADRUL SOCIETATILOR COMERCIALE LEGATE,|       |         |           |
| TITLURI DE PARTICIPARE SI TITLURI ALE          |       |         |           |
| ACTIVITATII DE PORTOFOLIU                      |       |         |           |
| (exclusiv titlurile date cu imprumut)          |  F15  |         |           |
|________________________________________________|_______|_________|___________|
| PARTI IN CADRUL SOCIETATILOR COMERCIALE LEGATE,|       |         |           |
| TITLURI DE PARTICIPARE SI TITLURI ALE          |       |         |           |
| ACTIVITATII DE PORTOFOLIU                      |       |         |           |
| (titluri date cu imprumut)                     |  F30  |         |           |
|________________________________________________|_______|_________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                  PORTOFOLIUL DE TITLURI SI TITLURI EMISE
                               - mod. 4018 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    O - Organisme de plasament colectiv in valori mobiliare
    I - Institutii financiare altele decat bancile
    A - Administratii publice, in afara de stat
 ___________
| mod. 4018 |                                                       - mii lei -
|___________|__________________________________________________________________
|             ACTIV              |Cod    |           EMITENTI REZIDENTI        |
|                                |pozitie|_____________________________________|
|                                |       |Banci|          CLIENTELA            |
|                                |       |     |_______________________________|
|                                |       |     | O | I |Statul| A |Alta        |
|                                |       |     |   |   |      |   |clientela   |
|                                |       |     |   |   |      |   |nefinanciara|
|________________________________|_______|_____|___|___|______|___|____________|
|               A                |   B   |  1  | 2 | 3 |  4   | 5 |     6      |
|________________________________|_______|_____|___|___|______|___|____________|
| TITLURI DE TRANZACTIE          |       |     |   |   |      |   |            |
| (exclusiv titlurile date cu    |       |     |   |   |      |   |            |
| imprumut)                      |   -   |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - obligatiuni                  |  C7A  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - titluri cu venit fix, altele |       |     |   |   |      |   |            |
|   decat obligatiunile          |  C8V  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - titluri cu venit variabil    |  C9A  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| TITLURI DE PLASAMENT           |       |     |   |   |      |   |            |
| (exclusiv titlurile date cu    |       |     |   |   |      |   |            |
| imprumut)                      |   -   |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - obligatiuni                  |  D4A  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - titluri cu venit fix, altele |       |     |   |   |      |   |            |
|   decat obligatiunile          |  D5V  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - titluri cu venit variabil    |  D6A  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| TITLURI DE INVESTITII          |       |     |   |   |      |   |            |
| (exclusiv titlurile date cu    |       |     |   |   |      |   |            |
| imprumut)                      |   -   |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - obligatiuni                  |  D9A  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| - titluri cu venit fix, altele |       |     |   |   |      |   |            |
|   decat obligatiunile          |  D9V  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|
| PARTI IN CADRUL SOCIETATILOR   |       |     |   |   |      |   |            |
| COMERCIALE LEGATE, TITLURI DE  |       |     |   |   |      |   |            |
| PARTICIPARE SI TITLURI         |       |     |   |   |      |   |            |
| ALE ACTIVITATII DE PORTOFOLIU  |       |     |   |   |      |   |            |
| (exclusiv titlurile date cu    |       |     |   |   |      |   |            |
| imprumut)                      |  F15  |     |   |   |      |   |            |
|________________________________|_______|_____|___|___|______|___|____________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                  PORTOFOLIUL DE TITLURI SI TITLURI EMISE
                               - mod. 4018 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 3 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4018 |                                                       - mii lei -
|___________|__________________________________________________________________
|         ACTIV (date complementare)             |Cod    |Emitenti |Emitenti   |
|                                                |pozitie|rezidenti|nerezidenti|
|________________________________________________|_______|_________|___________|
|                      A                         |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| TITLURI INSCRISE LA COTA UNEI BURSE DE VALORI  |       |         |           |
|________________________________________________|_______|_________|___________|
| Portofoliul de titluri de plasament si de      |       |         |           |
| investitii                                     |   -   |         |           |
|________________________________________________|_______|_________|___________|
| - obligatiuni                                  |  020  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri cu venit fix, altele decat           |       |         |           |
|   obligatiunile                                |  030  |         |           |
|________________________________________________|_______|_________|___________|
| - actiuni                                      |  040  |         |           |
|________________________________________________|_______|_________|___________|
| - titluri cu venit variabil, altele decat      |       |         |           |
|   actiunile                                    |  050  |         |           |
|________________________________________________|_______|_________|___________|
| Parti in cadrul societatilor comerciale legate,|       |         |           |
| titluri de participare si titluri ale          |       |         |           |
| activitatii de portofoliu                      |  060  |         |           |
|________________________________________________|_______|_________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                       semnatura

                    PORTOFOLIUL DE TITLURI SI TITLURI EMISE
                                 - mod. 4018 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 4 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4018 |                                                       - mii lei -
|___________|__________________________________________________________________
|                     PASIV                      |Cod    |Emitenti | Emitenti  |
|                                                |pozitie|rezidenti|nerezidenti|
|________________________________________________|_______|_________|___________|
|                       A                        |   B   |    1    |     2     |
|________________________________________________|_______|_________|___________|
| DATORII CONSTITUITE PRIN TITLURI               |       |         |           |
|________________________________________________|_______|_________|___________|
| - Titluri de piata interbancara                |  J8G  |         |           |
|________________________________________________|_______|_________|___________|
| - Titluri de creante negociabile               |  J8J  |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de trezorerie                  |  J101 |         |           |
|________________________________________________|_______|_________|___________|
|   - certificate de depozit                     |  J102 |         |           |
|________________________________________________|_______|_________|___________|
|   - bonuri ale institutiilor si societatilor   |       |         |           |
|     financiare                                 |  J103 |         |           |
|________________________________________________|_______|_________|___________|
|   - bilete de trezorerie                       |  J104 |         |           |
|________________________________________________|_______|_________|___________|
|   - alte titluri de creante negociabile        |  J105 |         |           |
|________________________________________________|_______|_________|___________|
| - Obligatiuni                                  |  J9A  |         |           |
|________________________________________________|_______|_________|___________|
| - Alte datorii constituite prin titluri        |  J9K  |         |           |
|________________________________________________|_______|_________|___________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    11. PORTOFOLIUL DE TITLURI
           - mod. 4020 -

    PREZENTARE
    Documentul - mod. 4020 - cuprinde portofoliul de titluri diferentiat in functie de metodele de evaluare a titlurilor, de natura titlurilor, de categoria emitentului si de admiterea la cota unei burse de valori, in afara de creantele si datoriile atasate.

    CONTINUT

    Linii
    Titlurile din portofoliu sunt grupate dupa categoria contabila a acestora (titluri de tranzactie, titluri de plasament, titluri de investitii, parti in societatile comerciale legate, titluri de participare si titluri ale activitatii de portofoliu), caracterul fix sau variabil al veniturilor pe care le genereaza (titluri cu venit fix sau variabil), natura titlurilor si dupa cotatia bursiera. Fiecare pozitie reflecta o singura categorie de titluri; bancile trebuie sa evidentieze atat titlurile romanesti, cat si pe cele straine asimilate.
    Pozitiile "alte titluri cu venit fix" (fila 1) cuprind titlurile subordonate si, daca este cazul, alte titluri cu venit fix neincluse la alte pozitii.
    Pozitiile "titluri cu venit fix, altele decat obligatiunile" (filele 2, 3, 4 si 5) cuprind totalitatea titlurilor cu venit fix in afara de obligatiuni.

    Coloane
    Coloanele filei 1 corespund metodelor de evaluare a titlurilor:
    Coloana 1 "Valoare bruta contabila" inregistreaza:
    - valoarea de achizitie, formata din pretul de cumparare inclusiv cheltuielile de achizitie si dobanzile calculate pentru perioada scursa - in cazul titlurilor de tranzactie cu venit fix. Primele sau decotarile aferente titlurilor de tranzactie cu venit fix nu se inregistreaza separat in contabilitate, acestea fiind incluse in pretul de cumparare.
    Pentru portofoliu titlurilor de tranzactie pentru care se poate stabili pret de piata, pozitiile inscrise in coloana 1 sunt identice cu pozitiile inscrise in coloana 2;
    - valoarea de achizitie, formata din pretul de cumparare (exclusiv cheltuielile de achizitie si dobanzile calculate pentru perioada scursa - in cazul titlurilor de plasament cu venit fix. Primele sau decotarile aferente titlurilor de plasament cu venit fix nu se inregistreaza in contabilitate separat, acestea fiind incluse in pretul de cumparare;
    - valoarea de achizitie, formata din pretul de cumparare exclusiv cheltuielile de achizitie si dobanzile calculate pentru perioada scursa - in cazul titlurilor de investitii. Primele sau decotarile aferente titlurilor de investitii nu se inregistreaza in contabilitate separat, acestea fiind incluse in pretul de cumparare. Prima sau decotarea se amortizeaza/esaloneaza prorata temporis pe durata de viata ramasa a titlului, pe seama cheltuielilor, respectiv a veniturilor;
    - valoarea de achizitie reprezentand pretul de cumparare sau valoarea stabilita prin contractul de achizitie, exclusiv cheltuielile de achizitie - in cazul partilor in societatile comerciale legate, titlurilor de participare si titlurilor activitatii de portofoliu.
    Coloana 2 "Valoare la pretul de piata" inregistreaza:
    - pretul pietei din ziua cea mai recenta pentru titlurile de tranzactie;
    - pretul pietei in functie de cotarea sau necotarea titlurilor de plasament si de investitii.
    Valoarea titlurilor cotate se stabileste pe baza cursului cel mai recent, iar a titlurilor necotate in functie de valoarea probabila de negociere determinata, de regula, in functie de cursurile utilizate in tranzactiile cele mai recente;
    - valoarea actuala sau de utilitate determinata in functie de situatia financiara a emitentului, de cotatia titlurilor si de alti factori pentru partile in societatile comerciale legate, titlurile de participare si titlurile activitatii de portofoliu.
    Coloana 3 "Valoare de rambursare", se completeaza numai pentru titlurile de plasament cu venit fix si pentru portofoliul de titluri de investitii.
    Filele 2, 3, 4 si 5 reiau valorile filei 1 pentru fiecare categorie de emitenti rezidenti si global, pentru emitentii nerezidenti. Categoriile de emitenti sunt identice cu cele de la documentul - mod. 4018 -.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza un document - mod. 4020 - stabilit in lei pentru portofoliul de titluri exprimate in lei si un document - mod. 4020 - stabilit in contravaloare lei pentru portofoliul de titluri exprimate in devize, pentru toate devizele reunite.

    Periodicitate: anual.

                           PORTOFOLIUL DE TITLURI
                               - mod. 4020 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                ACTIV                 |Cod    |Valoare  |Valoare la|Valoare de|
|                                      |pozitie|bruta    |pretul de |rambursare|
|                                      |       |contabila|piata     |          |
|______________________________________|_______|_________|__________|__________|
|                  A                   |   B   |    1    |    2     |    3     |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE TRANZACTIE                |       |         |          |          |
| (exclusiv titlurile date cu imprumut)|       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX                 |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara      |  012  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile     |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de trezorerie        |  021  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de depozit           |  022  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bonuri ale institutiilor si      |       |         |          |          |
|     societatilor financiare          |  023  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bilete de trezorerie             |  024  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - alte titluri de creante          |       |         |          |          |
|     negociabile                      |  025  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |  030  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate                |  031  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix          |  040  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL            |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - actiuni                            |  061  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - parti in organisme de plasament    |       |         |          |          |
|   colectiv in valori mobiliare       |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - parti pe termen scurt in OPCVM   |  063  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - alte parti in OPCVM              |  064  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit variabil     |  065  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PLASAMENT                 |       |         |          |          |
| (exclusiv titlurile date cu imprumut)|       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX                 |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara      |  072  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile     |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de trezorerie        |  081  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de depozit           |  082  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bonuri ale institutiilor si      |       |         |          |          |
|     societatilor financiare          |  083  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bilete de trezorerie             |  084  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - alte titluri de creante          |       |         |          |          |
|     negociabile                      |  085  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |  090  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate                |  095  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix          |  100  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL            |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - actiuni                            |  121  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - parti in organisme de plasament    |       |         |          |          |
|   colectiv in valori mobiliare       |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - parti pe termen scurt in OPCVM   |  123  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - alte parti in OPCVM              |  124  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit variabil     |  125  |         |          |          |
|______________________________________|_______|_________|__________|__________|

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                ACTIV                 |Cod    |Valoare  |Valoare la|Valoare de|
|                                      |pozitie|bruta    |pretul de |rambursare|
|                                      |       |contabila|piata     |          |
|______________________________________|_______|_________|__________|__________|
|                  A                   |   B   |    1    |    2     |    3     |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE INVESTITII                |       |         |          |          |
| (exclusiv titlurile date cu imprumut)|       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX                 |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara      |  141  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile     |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de trezorerie        |  143  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - certificate de depozit           |  144  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bonuri ale institutiilor si      |       |         |          |          |
|     societatilor financiare          |  145  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - bilete de trezorerie             |  146  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - alte titluri de creante          |       |         |          |          |
|     negociabile                      |  147  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |  150  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate                |  155  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix          |  160  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| PARTI IN CADRUL SOCIETATILOR         |       |         |          |          |
| COMERCIALE LEGATE                    |       |         |          |          |
| (exclusiv titlurile date cu imprumut)|  200  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PARTICIPARE               |       |         |          |          |
| (exclusiv titlurile date cu imprumut)|  210  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU|       |         |          |          |
| (exclusiv titlurile date cu imprumut)|  220  |         |          |          |
|______________________________________|_______|_________|__________|__________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                          PORTOFOLIUL DE TITLURI
                              - mod. 4020 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    VB - Valoare bruta contabila
    VP - Valoare la pretul de piata
    VR - Valoare de rambursare
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                        |Cod    |     EMITENTI REZIDENTI      |
|                                        |pozitie|_____________________________|
|                                        |       |     Banci    |Organisme de  |
|                                        |       |              |plasament     |
|                                        |       |              |colectiv      |
|                                        |       |              |in valori     |
|                                        |       |              |mobiliare     |
|                                        |       |______________|______________|
|                                        |       | VB | VP | VR | VB | VP | VR |
|________________________________________|_______|____|____|____|____|____|____|
|                    A                   |   B   |  1 |  2 |  3 |  4 |  5 |  6 |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |  030  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  050  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |  060  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT                   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  091  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  092  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  110  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  131  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  132  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  151  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  152  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  170  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  201  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  202  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE                 |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  211  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  212  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  221  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  222  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                             PORTOFOLIUL DE TITLURI
                                 - mod. 4020 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 3 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    VB - Valoare bruta contabila
    VP - Valoare la pretul de piata
    VR - Valoare de rambursare
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                        |Cod    |      EMITENTI REZIDENTI     |
|                                        |pozitie|_____________________________|
|                                        |       |Institutii    |              |
|                                        |       |financiare,   |   Statul     |
|                                        |       |altele decat  |              |
|                                        |       |bancile       |              |
|                                        |_______|______________|______________|
|                                        |       | VB | VP | VR | VB | VP | VR |
|________________________________________|_______|____|____|____|____|____|____|
|                    A                   |   B   |  1 |  2 |  3 |  4 |  5 |  6 |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |  030  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  050  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |  060  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT                   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  091  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  092  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  110  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  131  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  132  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  151  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  152  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  170  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  201  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  202  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE                 |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  211  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  212  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  221  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  222  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                          PORTOFOLIUL DE TITLURI
                              - mod. 4020 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 4 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    VB - Valoare bruta contabila
    VP - Valoare la pretul de piata
    VR - Valoare de rambursare
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                                        |Cod    |      EMITENTI REZIDENTI     |
|                                        |pozitie|_____________________________|
|                                        |       |Administratii |Alta clientela|
|                                        |       |publice, in   |nefinanciara  |
|                                        |       |afara de stat |              |
|                                        |       |______________|______________|
|                                        |       | VB | VP | VR | VB | VP | VR |
|________________________________________|_______|____|____|____|____|____|____|
|                    A                   |   B   |  1 |  2 |  3 |  4 |  5 |  6 |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |  030  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  050  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |  060  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT                   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX                   |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  091  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  092  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  110  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL              |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  131  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  132  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII                  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni                          |   -   |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - cotate                             |  151  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
|   - necotate                           |  152  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat   |       |    |    |    |    |    |    |
|   obligatiunile                        |  170  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE   |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  201  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  202  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE                 |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  211  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  212  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU  |       |    |    |    |    |    |    |
| (exclusiv titluri date cu imprumut)    |       |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate                       |  221  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate                     |  222  |    |    |    |    |    |    |
|________________________________________|_______|____|____|____|____|____|____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                           PORTOFOLIUL DE TITLURI
                              - mod. 4020 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 5 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4020 |                                                       - mii lei -
|___________|__________________________________________________________________
|                ACTIV                 |Cod    |       EMITENTI REZIDENTI      |
|                                      |pozitie|_______________________________|
|                                      |       |             Total             |
|                                      |       |_______________________________|
|                                      |       |Valoare  |Valoare la|Valoare de|
|                                      |       |bruta    |pretul de |rambursare|
|                                      |       |contabila|piata     |          |
|______________________________________|_______|_________|__________|__________|
|                  A                   |   B   |    1    |    2     |    3     |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE TRANZACTIE                |       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX                 |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |  030  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele decat |       |         |          |          |
|   obligatiunile                      |  050  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL            |  060  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PLASAMENT                 |       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX                 |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - cotate                           |  091  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - necotate                         |  092  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele decat |       |         |          |          |
|   obligatiunile                      |  110  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL            |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - cotate                           |  131  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - necotate                         |  132  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE INVESTITII                |       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - obligatiuni                        |   -   |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - cotate                           |  151  |         |          |          |
|______________________________________|_______|_________|__________|__________|
|   - necotate                         |  152  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele decat |       |         |          |          |
| obligatiunile                        |  170  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| PARTI IN SOCIETATI COMERCIALE LEGATE |       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cotate                     |  201  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri necotate                   |  202  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PARTICIPARE               |       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cotate                     |  211  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri necotate                   |  212  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU|       |         |          |          |
| (exclusiv titluri date cu imprumut)  |       |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri cotate                     |  221  |         |          |          |
|______________________________________|_______|_________|__________|__________|
| - titluri necotate                   |  222  |         |          |          |
|______________________________________|_______|_________|__________|__________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    12. CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE
                    - mod. 4021 -

    PREZENTARE

    Documentul - mod. 4021 - evidentiaza totalitatea fondurilor aflate la dispozitia bancii cu caracter permanent sau durabil, precum si provizioanele pentru riscuri si cheltuieli si provizioanele reglementate.

    CONTINUT

    Linii
    Corespund rubricilor de la clasa 5 din planul de conturi si unei rubrici de la clasa 3 (actiuni proprii).

    Coloane
    O singura coloana care cuprinde toate operatiunile, indiferent de atributul "rezident" sau "nerezident".

    REGULI DE RAPORTARE

    Bancile care raporteaza;
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate. Bancile persoane juridice romane, intocmesc formularul la nivelul global al bancii - "G" - (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), iar sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea - "N" - (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile intocmesc documentul - mod. 4021 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE
                                - mod. 4021 -

DENUMIREA BANCII: ...........................            ___
                                                        | N | National*) [ ]
                                                        |___|
                                                        |   |            [ ]
                                               ___ ___  |___|
                                              | 0 | 1 | | G | Global*)   [3] TM
Data: |_,_|_,_|_,_| Cod banca:    |_,_,_,_,_| |___|___| |___|
 ___________
| 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 |     |
|________________________________________________________________|_______|_____|
| - Diferente din reevaluare                                     |  L7V  |     |
|________________________________________________________________|_______|_____|
| - 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 bancile persoane juridice romane
    *) "N" - se completeaza de sucursalele din Romania ale bancilor straine
    *1) Sumele negative trebuie sa fie precedate de semnul (-)

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

    13. ANGAJAMENTE IN AFARA BILANTULUI (FINANTARE, GARANTIE)
                          - mod. 4022 -

    PREZENTARE

    Documentul - mod. 4022 - furnizeaza informatii in legatura cu angajamentele de finantare si de garantie care nu sunt detaliate in formularul - mod. 4000 -.

    CONTINUT

    Linii
    Corespund diferitelor categorii de angajamente de finantare si de garantie.

    Coloane
    O singura coloana cuprinde toate operatiunile, indiferent de atributul "rezident" sau "nerezident".

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4022 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

               ANGAJAMENTE IN AFARA BILANTULUI - mod. 4022 -
                         (FINANTARE, GARANTIE)

DENUMIREA BANCII: ...........................          ___
                                                      | N | National [   ]
                                                      |___|
                                                      |   |          [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| mod. 4022 |                                                      - mii lei -
|___________|__________________________________________________________________
|                                                             |Cod    |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                            A                                |   B   |    1   |
|_____________________________________________________________|_______|________|
| ANGAJAMENTE DE FINANTARE                                    |       |        |
|_____________________________________________________________|_______|________|
| - Angajamente in favoarea altor banci                       |   N1B |        |
|_____________________________________________________________|_______|________|
| - Angajamente primite de la alte banci                      |   N1M |        |
|_____________________________________________________________|_______|________|
| - Angajamente in favoarea clientelei                        |    -  |        |
|_____________________________________________________________|_______|________|
|   - deschideri de credite confirmate                        |    -  |        |
|_____________________________________________________________|_______|________|
|     - garantii imobiliare                                   |   N1T |        |
|_____________________________________________________________|_______|________|
|     - deschideri de credite documentare                     |   N1X |        |
|_____________________________________________________________|_______|________|
|     - alte deschideri de credite confirmate                 |   N1Z |        |
|_____________________________________________________________|_______|________|
|   - acceptari sau angajamente de plata                      |   N2A |        |
|_____________________________________________________________|_______|________|
|   - alte angajamente in favoarea clientelei                 |   N2Q |        |
|_____________________________________________________________|_______|________|
| - Angajamente primite de la clientela financiara si         |       |        |
|   institutiile administratiei publice                       |   N2Y |        |
|_____________________________________________________________|_______|________|
| ANGAJAMENTE DE GARANTIE                                     |       |        |
|_____________________________________________________________|_______|________|
| - Cautiuni, avaluri si alte garantii date altor banci       |    -  |        |
|_____________________________________________________________|_______|________|
|   - confirmari de deschideri de credite documentare         |   N3K |        |
|_____________________________________________________________|_______|________|
|   - acceptari de plata                                      |   N3R |        |
|_____________________________________________________________|_______|________|
|   - alte garantii date altor banci                          |   N3Z |        |
|_____________________________________________________________|_______|________|
| - Cautiuni, avaluri si alte garantii primite de la alte     |       |        |
|   banci                                                     |   N4A |        |
|_____________________________________________________________|_______|________|
| - Garantii date pentru clientela                            |    -  |        |
|_____________________________________________________________|_______|________|
|   - cautiuni, avaluri si alte garantii                      |    -  |        |
|_____________________________________________________________|_______|________|
|     - cautiuni imobiliare                                   |   N5C |        |
|_____________________________________________________________|_______|________|
|     - cautiuni administrative si fiscale                    |   N5K |        |
|_____________________________________________________________|_______|________|
|     - garantii financiare                                   |   N5L |        |
|_____________________________________________________________|_______|________|
|     - garantii de rambursare a creditelor acordate de alte  |       |        |
|       banci                                                 |   N5M |        |
|_____________________________________________________________|_______|________|
|   - alte garantii date pentru clientela                     |   N6Z |        |
|_____________________________________________________________|_______|________|
| - Garantii primite de la clientela                          |    -  |        |
|_____________________________________________________________|_______|________|
|   - garantii primite de la institutiile administratiei      |       |        |
|     publice si asimilate                                    |   N7B |        |
|_____________________________________________________________|_______|________|
|   - garantii primite de la societati de asigurare si        |       |        |
|     capitalizare                                            |   N7M |        |
|_____________________________________________________________|_______|________|
|   - garantii primite de la clientela financiara             |   N7R |        |
|_____________________________________________________________|_______|________|
|   - ipoteci imobiliare                                      |  N101 |        |
|_____________________________________________________________|_______|________|
|   - gajuri cu deposedare                                    |  N102 |        |
|_____________________________________________________________|_______|________|
|   - gajuri fara deposedare                                  |  N103 |        |
|_____________________________________________________________|_______|________|
|   - alte garantii primite de la clientela                   |   N7Z |        |
|_____________________________________________________________|_______|________|

                ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
            (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura          Numele, prenumele si
              si stampila bancii                     semnatura

    14. TITLURI VANDUTE SAU CUMPARATE CU POSIBILITATE DE RASCUMPARARE
                             - mod. 4024 -

    PREZENTARE

    Documentul - mod. 4024 - cuprinde operatiunile de vanzare sau cumparare de titluri, cu posibilitate de rascumparare.

    CONTINUT

    Linii
    Detaliaza titlurile vandute sau cumparate in functie de natura titlurilor, calitatea de rezident si de nerezident a emitentilor titlurilor.

    Coloane
    Detaliaza caracteristicile agentilor contrapartida, astfel:
    - fila 1 - agenti rezidenti, repartizati pe categorii economice;
    - fila 2 - agenti nerezidenti, repartizati pe categorii economice.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza un document - mod. 4024 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4024 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

    TITLURI VANDUTE SAU CUMPARATE CU POSIBILITATE DE RASCUMPARARE - mod. 4024 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| mod. 4024 |                                                       - mii lei -
|___________|__________________________________________________________________
|                   |Cod    |                  REZIDENTI                       |
|                   |pozitie|__________________________________________________|
|                   |       |     |Organisme|Institutii |Societati de|Alta     |
|                   |       |Banci|de       |financiare,|asigurare   |clientela|
|                   |       |     |plasament|altele     |si de       |nefinan- |
|                   |       |     |colectiv |decat      |capitalizare|ciara    |
|                   |       |     |in valori|bancile    |            |         |
|                   |       |     |mobiliare|           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|         A         |   B   |  1  |    2    |     3     |     4      |    5    |
|___________________|_______|_____|_________|___________|____________|_________|
|TITLURI VANDUTE CU |       |     |         |           |            |         |
|POSIBILITATE DE    |       |     |         |           |            |         |
|RASCUMPARARE       |       |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Obligatiuni emise|       |     |         |           |            |         |
|  de rezidenti     |     - |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - emise de Statul|       |     |         |           |            |         |
|    roman          |   111 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - emise de banci |   112 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - alti emitenti  |   119 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Titluri de       |       |     |         |           |            |         |
|  creante          |       |     |         |           |            |         |
|  negociabile emise|       |     |         |           |            |         |
|  de rezidenti     |    -  |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - certificate de |       |     |         |           |            |         |
|    trezorerie     |   121 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - certificate de |       |     |         |           |            |         |
|    depozit        |   122 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - bonuri ale     |       |     |         |           |            |         |
|    institutiilor  |       |     |         |           |            |         |
|    si societatilor|       |     |         |           |            |         |
|    financiare     |   123 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - bilete de      |       |     |         |           |            |         |
|    trezorerie     |   124 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - alte titluri de|       |     |         |           |            |         |
|    creante        |       |     |         |           |            |         |
|    negociabile    |   125 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Alte titluri     |       |     |         |           |            |         |
|  emise de         |       |     |         |           |            |         |
|  rezidenti        |   130 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Titluri emise de |       |     |         |           |            |         |
|  nerezidenti      |   140 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|TITLURI CUMPARATE  |       |     |         |           |            |         |
|CU POSIBILITATE DE |       |     |         |           |            |         |
|RASCUMPARARE       |       |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Obligatiuni emise|       |     |         |           |            |         |
|  de rezidenti     |       |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - emise de       |       |     |         |           |            |         |
|    Statul roman   |   211 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - emise de banci |   212 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - alti emitenti  |   219 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Titluri de       |       |     |         |           |            |         |
|  creante          |       |     |         |           |            |         |
|  negociabile emise|       |     |         |           |            |         |
|  de rezidenti     |    -  |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - certificate de |       |     |         |           |            |         |
|    trezorerie     |   221 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - certificate    |       |     |         |           |            |         |
|    de depozit     |   222 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - bonuri ale     |       |     |         |           |            |         |
|    institutiilor  |       |     |         |           |            |         |
|    si societatilor|       |     |         |           |            |         |
|    financiare     |   223 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - bilete de      |       |     |         |           |            |         |
|    trezorerie     |   224 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|  - alte titluri   |       |     |         |           |            |         |
|    de creante     |       |     |         |           |            |         |
|    negociabile    |   225 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Alte titluri     |       |     |         |           |            |         |
|  emise de         |       |     |         |           |            |         |
|  rezidenti        |   230 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|
|- Titluri emise    |       |     |         |           |            |         |
|  de nerezidenti   |   240 |     |         |           |            |         |
|___________________|_______|_____|_________|___________|____________|_________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

    TITLURI VANDUTE SAU CUMPARATE CU POSIBILITATE DE RASCUMPARARE - mod. 4024 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|__ | |___|
 ____________
| mod. 4024  |                                                      - mii lei -
|____________|_________________________________________________________________
|                           |       |               NEREZIDENTI                |
|___________________________|_______|__________________________________________|
|                           |Cod    |       |Organisme|Institutii |            |
|                           |pozitie| Banci |de       |financiare,|Clientela   |
|                           |       |       |plasament|altele     |nefinanciara|
|                           |       |       |colectiv |decat      |            |
|                           |       |       |in valori|bancile    |            |
|                           |       |       |mobiliare|           |            |
|___________________________|_______|_______|_________|___________|____________|
|             A             |   B   |   1   |    2    |    3      |     4      |
|___________________________|_______|_______|_________|___________|____________|
| TITLURI VANDUTE CU        |       |       |         |           |            |
| POSIBILITATE DE           |       |       |         |           |            |
| RASCUMPARARE              |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Obligatiuni emise de    |       |       |         |           |            |
|   rezidenti               |    -  |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - emise de Statul roman |   111 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - emise de banci        |   112 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - alti emitenti         |   119 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Titluri de creante      |       |       |         |           |            |
|   negociabile emise de    |       |       |         |           |            |
|   rezidenti               |    -  |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - certificate de        |       |       |         |           |            |
|     trezorerie            |   121 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - certificate de depozit|   122 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - bonuri ale            |       |       |         |           |            |
|     institutiilor si      |       |       |         |           |            |
|     societatilor          |       |       |         |           |            |
|     financiare            |   123 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - bilete de trezorerie  |   124 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - alte titluri de       |       |       |         |           |            |
|     creante negociabile   |   125 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Alte titluri emise de   |       |       |         |           |            |
|   rezidenti               |   130 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Titluri emise de        |       |       |         |           |            |
|   nerezidenti             |   140 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| TITLURI CUMPARATE CU      |       |       |         |           |            |
| POSIBILITATE DE           |       |       |         |           |            |
| RASCUMPARARE              |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Obligatiuni emise de    |       |       |         |           |            |
|   rezidenti               |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - emise de Statul roman |   211 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - emise de banci        |   212 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - alti emitenti         |   219 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Titluri de creante      |       |       |         |           |            |
|   negociabile emise de    |       |       |         |           |            |
|   rezidenti               |    -  |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - certificate de        |       |       |         |           |            |
|     trezorerie            |   221 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - certificate de depozit|   222 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - bonuri ale            |       |       |         |           |            |
|     institutiilor si      |       |       |         |           |            |
|     societatilor          |       |       |         |           |            |
|     financiare            |   223 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - bilete de trezorerie  |   224 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
|   - alte titluri de       |       |       |         |           |            |
|     creante negociabile   |   225 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Alte titluri emise de   |       |       |         |           |            |
|   rezidenti               |   230 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Titluri emise de        |       |       |         |           |            |
|   nerezidenti             |   240 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|

               ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
            (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
         Numele, prenumele, semnatura           Numele, prenumele si
             si stampila bancii                      semnatura

    15. OPERATIUNI FERME LA TERMEN IN DEVIZE
                 - mod. 4025 -

    PREZENTARE

    Documentul - mod. 4025 - cuprinde operatiunile ferme la termen in devize.
    Bancile identifica operatiunile incheiate pe baza liberei intelegeri si operatiunile efectuate pe piata organizata.

    CONTINUT

    Documentul - mod. 4025 - prezinta contravaloarea in lei, la data inchiderii contabile, a sumelor in devize, de livrat sau de primit, oricare ar fi devizele asociate in cadrul operatiunii, lei si devize, sau doua devize intre ele.
    Cursul la termenul ramas de scurs al devizei respective este utilizat pentru evaluarea operatiunilor de schimb la termen sec (speculative).

    Linii
    Operatiunile de schimb la termen sunt detaliate:
    - in functie de urmatoarele operatiuni:
        - lei de primit contra devize de livrat;
        - devize de livrat contra lei de primit;
        - devize de primit contra lei de livrat;
        - lei de livrat contra devize de primit;
        - devize de primit contra devize de livrat;
        - devize de livrat contra devize de primit.
    - in functie de natura schimburilor:
        - existenta fluxului de plata a dobanzilor intermediare;
        - absenta fluxului de plata a dobanzilor intermediare.

    Coloane
    Operatiunile sunt separate dupa urmatoarele criterii:
    - locul de rezidenta al agentului contrapartida;
    - modalitatile operatiunii (operatiuni de intelegere, operatiuni pe piete organizate);
    - pentru operatiunile realizate la buna intelegere, banca trebuie sa precizeze cu ce tip de contrapartida a fost realizata aceasta operatiune. Agentii contrapartida sunt: bancile, organismele de plasament colectiv in valori mobiliare, institutiile financiare altele decat bancile si clientela nefinanciara.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile raporteaza cate un document - mod. 4025 - stabilit in contravaloare lei pentru operatiunile efectuate in fiecare deviza.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

            OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|__ | |___|
 ___________
| mod. 4025 |                                                        - mii lei -
|___________|__________________________________________________________________
|                           |Cod    |            REZIDENTI                     |
|                           |pozitie|__________________________________________|
|                           |       |       |Organisme|Institutii |            |
|                           |       | Banci |de       |financiare,|Clientela   |
|                           |       |       |plasament|altele     |nefinanciara|
|                           |       |       |colectiv |decat      |            |
|                           |       |       |in valori|bancile    |            |
|                           |       |       |mobiliare|           |            |
|___________________________|_______|_______|_________|___________|____________|
|             A             |   B   |   1   |    2    |    3      |     4      |
|___________________________|_______|_______|_________|___________|____________|
| LEI DE PRIMIT CONTRA      |       |       |         |           |            |
| DEVIZE DE LIVRAT          |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |   P3D |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |   P3E |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| DEVIZE DE LIVRAT CONTRA   |       |       |         |           |            |
| LEI DE PRIMIT             |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |   P4D |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |   P4E |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| DEVIZE DE PRIMIT CONTRA   |       |       |         |           |            |
| LEI DE LIVRAT             |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |   P5D |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |   P5E |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| LEI DE LIVRAT CONTRA      |       |       |         |           |            |
| DEVIZE DE PRIMIT          |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |   P6D |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |   P6E |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| DEVIZE DE PRIMIT CONTRA   |       |       |         |           |            |
| DEVIZE DE LIVRAT          |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |  P107 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |  P108 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| DEVIZE DE LIVRAT CONTRA   |       |       |         |           |            |
| DEVIZE DE PRIMIT          |       |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Schimb la termen si     |       |       |         |           |            |
|   operatiuni de schimb de |       |       |         |           |            |
|   trezorerie(1)           |  P109 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
| - Operatiuni de schimb    |       |       |         |           |            |
|   financiare(2)           |  P110 |       |         |           |            |
|___________________________|_______|_______|_________|___________|____________|
    (1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
    (2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor intermediare)

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
              (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura           Numele, prenumele si
               si stampila bancii                      semnatura

            OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|__ | |___|

 ___________
| mod. 4025 |                                                       - mii lei -
|___________|__________________________________________________________________
|                  |Cod    |                   NEREZIDENTI                     |
|                  |pozitie|___________________________________________________|
|                  |       |         Operatiuni de intelegere       |Operatiuni|
|                  |       |________________________________________|pe piete  |
|                  |       |Banci|Organisme|Institutii |Clientela   |organizate|
|                  |       |     |de       |financiare,|nefinanciara|          |
|                  |       |     |plasament|altele     |            |          |
|                  |       |     |colectiv |decat      |            |          |
|                  |       |     |in valori|bancile    |            |          |
|                  |       |     |mobiliare|           |            |          |
|__________________|_______|___ _|_________|___________|____________|__________|
|       A          |   B   |  1  |    2    |     3     |     4      |    5     |
|__________________|_______|_____|_________|___________|____________|__________|
|LEI DE PRIMIT     |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |   P3D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |   P3E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE LIVRAT  |       |     |         |           |            |          |
|CONTRA LEI DE     |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |   P4D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |   P4E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE PRIMIT  |       |     |         |           |            |          |
|CONTRA LEI DE     |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |   P5D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |   P5E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|LEI DE LIVRAT     |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |   P6D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |   P6E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE PRIMIT  |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |  P107 |     |         |           |            |          |
|__________________|_______|_____|_________|__________ |____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |  P108 |     |         |           |            |          |
|__________________|_______|_____|_________|__________ |____________|__________|
|DEVIZE DE LIVRAT  |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie(1)   |  P109 |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare(2)   |  P110 |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
    (1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
    (2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor intermediare)

                  ADMINISTRATOR,              CONDUCATORUL COMPARTIMENTULUI
              (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura           Numele, prenumele si
               si stampila bancii                      semnatura

    16. CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
                            - mod. 4026 -

    PREZENTARE

    Documentul - mod. 4026 - cuprinde creantele restante si creantele indoielnice aferente claselor 1, 2, 3 si 4, precum si creantele cu risc de tara preluate din conturile lor de origine.

    CONTINUT

    Linii
    Creantele restante sunt definite ca fiind creante de orice natura, nerambursate sau neincasate la scadenta.
    Creantele indoielnice sunt definite ca fiind creante de orice natura, curente, nerambursate sau neincasate la scadenta, care au fost trecute in litigiu.
    Riscurile de tara sunt definite ca fiind creantele si angajamentele din afara bilantului asimilate (ca de exemplu, in special, garantiile de rambursare a creditelor acordate de alte banci, acceptarile de plata sau confirmarile de credite documentare in cazul in care banca emitenta se afla situata intr-o tara ce prezinta risc) privind debitorii privati sau publici, rezidenti in tari care au solicitat sau au obtinut o reesalonare a datoriei lor intr-un cadru multilateral sau care au intrerupt platile aferente datoriilor acestora.
    Angajamentele care se refera la tarile a caror situatie financiara justifica constituirea de provizioane sunt, de asemenea, considerate ca riscuri de tara.
    Creantele asupra debitorilor avand nationalitatea intr-o tara cu risc, dar sunt rezidenti in alta tara, sunt asimilate riscului de tara, daca situatia o justifica.
    Creantele restante, creantele indoielnice si riscurile de tara sunt structurate pe categoriile de operatiuni definite prin planul de conturi: operatiuni de trezorerie si operatiuni interbancare (clasa 1), operatiuni cu clientela (clasa 2), operatiuni cu titluri si operatiuni diverse (clasa 3), valori imobilizate (clasa 4) si operatiuni in afara bilantului (clasa 9).

    Coloane
    Creantele restante, creantele indoielnice si riscurile de tara sunt prezentate in functie de moneda in care este exprimata creanta (lei/devize) si dupa calitatea de rezident sau nerezident a contrapartidei.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4026 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

    CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA - mod. 4026 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National [   ]
                                                     |___|
                                                     |   |          [   ]
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|__ | |___|

 ___________
| mod. 4026 |                                                       - mii lei -
|___________|__________________________________________________________________
|                          |Cod    |        LEI          |       DEVIZE        |
|                          |pozitie|_____________________|_____________________|
|                          |       |Rezidenti|Nerezidenti|Rezidenti|Nerezidenti|
|__________________________|_______|_________|___________|_________|___________|
|           A              |   B   |    1    |     2     |    3    |    4      |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE DIN OPERATIUNI   |       |         |           |         |           |
| INTERBANCARE             |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE         |    -  |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante       |  A106 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante       |  A107 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  A108 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE      |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice    |  A109 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice    |  A110 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  A111 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA          |   A80 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE DIN OPERATIUNI CU|       |         |           |         |           |
| CLIENTELA                |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE         |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante       |  B110 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante       |  B111 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  B112 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE      |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice    |  B113 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice    |  B114 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  B115 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA          |   B9S |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| OPERATIUNI CU TITLURI SI |       |         |           |         |           |
| OPERATIUNI DIVERSE       |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE         |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante       |  E117 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante       |  E118 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  E119 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE      |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice    |  E120 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice    |  E121 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  E122 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA          |   E95 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| VALORI IMOBILIZATE       |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE         |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante       |  F125 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante       |  F126 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  F127 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE      |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice    |  F128 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice    |  F129 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate        |  F130 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA          |   F9R |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| ANGAJAMENTE IN AFARA     |       |         |           |         |           |
| BILANTULUI               |       |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA          |   Q90 |         |           |         |           |
|__________________________|_______|_________|___________|_________|___________|

                 ADMINISTRATOR,              CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

    17. PROVIZIOANE
    - mod. 4027 -

    PREZENTARE

    Documentul - mod. 4027 - cuprinde provizioanele, in lei si in devize, aferente claselor 1, 2 ,3, 4 si 5.

    CONTINUT

    FILA 1

    Linii
    Permit identificarea:
    - naturii creantelor si angajamentelor care determina constituirea de provizioane:
        - creante privind operatiunile interbancare, operatiunile cu clientela, operatiunile cu titluri si operatiunile diverse si valorile imobilizate;
        - angajamente din afara bilantului;
        - riscuri de tara.
    - monedei (lei/devize) in care sunt exprimate creantele si angajamentele.

    Coloane
    Provizioanele sunt grupate in functie de moneda (lei/devize) in care sunt constituite. Coloanele rezident/nerezident se refera la contrapartida creantelor si angajamentelor.
    Provizioanele constituite pentru angajamente in afara bilantului si cele pentru riscuri de tara sunt contabilizate in pasiv, in conturi din clasa 5.

    FILA 2

    Linii
    Permit identificarea tuturor categoriilor de provizioane, corespunzator conturilor din clasele 1, 2, 3, 4 si 5.

    Coloane
    Provizioanele sunt grupate in functie de moneda (lei/devize) in care sunt constituite.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4027 - in lei, care regrupeaza provizioanele in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                        PROVIZIOANE - mod. 4027 -

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti

 ___________
| mod. 4027 |                                                        - mii lei -
|___________|__________________________________________________________________
|                                                        |  Cod  |  LEI |DEVIZE|
|                                                        |pozitie|______|______|
|                                                        |       |R | N |R | N |
|________________________________________________________|_______|__|___|__|___|
|                           A                            |   B   | 1| 2 | 3| 4 |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI INTERBANCARE |       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  011  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  012  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU CLIENTELA |       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  021  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  022  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU TITLURI   |       |  |   |  |   |
| SI OPERATIUNI DIVERSE                                  |       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  031  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  032  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE PRIVIND VALORILE IMOBILIZATE|       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  041  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  042  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU ANGAJAMENTE DIN AFARA BILANTULUI    |       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  051  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  052  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU RISCURI DE TARA                     |       |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei                                     |  061  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize                                  |  062  |  |   |  |   |
|________________________________________________________|_______|__|___|__|___|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                        semnatura

                           PROVIZIOANE - mod. 4027 -

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4027 |                                                        - mii lei -
|___________|__________________________________________________________________
|                                                        |  Cod  |  LEI |DEVIZE|
|                                                        |pozitie|      |      |
|________________________________________________________|_______|______|______|
|                        A                               |   B   |   1  |   2  |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI INTERBANCARE |       |      |      |
|________________________________________________________|_______|______|______|
| - Provizioane specifice de risc de credit              |  811  |      |      |
|________________________________________________________|_______|______|______|
| - Provizioane specifice de risc de dobanda             |  812  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU CLIENTELA |       |      |      |
|________________________________________________________|_______|______|______|
| - Provizioane specifice de risc de credit              |  821  |      |      |
|________________________________________________________|_______|______|______|
| - Provizioane specifice de risc de dobanda             |  822  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PRIVIND OPERATIUNI CU TITLURI SI OPERATIUNI|       |      |      |
| DIVERSE                                                |       |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU DEPRECIEREA TITLURILOR              |       |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru deprecierea titlurilor de plasament |   -   |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea efectelor publice si              |       |      |      |
|   a altor valori asimilate                             |  831  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea obligatiunilor si                 |       |      |      |
|   a altor titluri cu venit fix                         |  832  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea actiunilor si a altor titluri     |       |      |      |
|   cu venit variabil                                    |  833  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea actiunilor proprii                |  834  |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru deprecierea titlurilor de investitii|   -   |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea efectelor publice si a            |       |      |      |
|   altor valori asimilate                               |  836  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea obligatiunilor si a altor titluri |       |      |      |
|   cu venit fix                                         |  837  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR              |  838  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE     |  839  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU VALORI IMOBILIZATE                  |       |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU DEPRECIEREA PARTILOR DETINUTE IN    |       |      |      |
| CADRUL SOCIETATILOR COMERCIALE LEGATE, A TITLURILOR DE |       |      |      |
| PARTICIPARE SI A TITLURILOR ACTIVITATII DE PORTOFOLIU  |  840  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR          |   -   |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru deprecierea imobilizarilor in curs  |   -   |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor necorporale in curs|  841  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor corporale in curs  |  842  |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru deprecierea imobilizarilor          |       |      |      |
| activitatii de exploatare                              |   -   |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor necorporale ale    |       |      |      |
|   activitatii de exploatare                            |  843  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor corporale ale      |       |      |      |
|   activitatii de exploatare                            |  844  |      |      |
|________________________________________________________|_______|______|______|

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4027 |                                                        - mii lei -
|___________|___________________________________________________________________
|                                                        |Cod    |  LEI |DEVIZE|
|                                                        |pozitie|      |      |
|________________________________________________________|_______|______|______|
|                        A                               |   B   |   1  |   2  |
|________________________________________________________|_______|______|______|
| Provizioane pentru deprecierea imobilizarilor in afara |       |      |      |
| activitatii de exploatare                              |   -   |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor necorporale in     |       |      |      |
|   afara activitatii de exploatare                      |  845  |      |      |
|________________________________________________________|_______|______|______|
| - pentru deprecierea imobilizarilor corporale in afara |       |      |      |
|   activitatii de exploatare                            |  846  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU OPERATIUNI DE LEASING               |  847  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU OPERATIUNI DE LOCATIE SIMPLA        |  848  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE     |  849  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE PENTRU RISCURI SI CHELTUIELI               |       |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru riscuri de executare a              |       |      |      |
| angajamentelor prin semnatura                          |  851  |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru facilitati acordate personalului    |  852  |      |      |
|________________________________________________________|_______|______|______|
| Provizioane pentru riscuri de tara                     |  853  |      |      |
|________________________________________________________|_______|______|______|
| Alte provizioane                                       |  854  |      |      |
|________________________________________________________|_______|______|______|
| PROVIZIOANE REGLEMENTATE                               |  858  |      |      |
|________________________________________________________|_______|______|______|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                       semnatura

    18. REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN AFARA BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS
                                 - mod. 4028 -

    PREZENTARE

    Documentul - mod. 4028 - pune in evidenta diferitele transe de durata reziduala a plasamentelor, resurselor si angajamentelor din afara bilantului, care au scadente contractuale.

    CONTINUT

    Linii
    Prezinta operatiunile care au scadente contractuale.

    Coloane
    - valorile primite in pensiune la termen sunt inscrise in functie de durata reziduala corespunzatoare scadentei operatiunii de finantare, independent de durata de viata reziduala a titlurilor sau creditelor mobilizate;
    - titlurile de investitii sunt inscrise, fara a se tine seama de cupoanele nescurse, in coloana corespunzatoare scadentei finale de rambursare;
    - titlurile date cu imprumut sunt inscrise in coloanele corespunzatoare scadentei operatiunii de luare/dare cu imprumut de titluri, independent de durata de viata reziduala a titlurilor respective.

    MODALITATI DE INREGISTRARE

    PLASAMENTE
    1. Finantarile sunt repartizate in coloanele documentului in functie de scadentele contractuale de rambursare.
    In cazul deschiderilor de credite confirmate sau acordurilor de refinantare, partea utilizata este grupata in functie de modalitatile de rambursare:
    - plecand de la coloana corespunzatoare duratei reziduale a deschiderii de credit confirmat sau a acordului de refinantare pana la epuizarea completa a celor mai apropiate scadente, in ipoteza in care contractul prevede o rambursare totala, pana cel mai tarziu la data scadentei finale a deschiderii de credit confirmat sau a acordului de refinantare;
    - plecand de la coloana corespunzatoare sumei dintre durata de amortizare a partii utilizate pe de o parte si durata reziduala de validitate a deschiderii de credit esalonat, pe de alta parte, pana la epuizarea completa a celor mai apropiate scadente, in ipoteza in care amortizarea tragerilor poate fi realizata peste data scadentei finale a deschiderii de credit sau a acordului de refinantare;
    - plecand de la prima coloana a documentului - mod. 4028 - atunci cand probabilitatea de reinnoire a finantarilor ajunse la scadenta este nesemnificativa; aceasta probabilitate este determinata pe baza unei analize, eventual statistice, care trebuie sa faca obiectul unei reexaminari periodice prin care sa se asigure buna fundamentare a separarilor efectuate.
    2. Orice credit acordat clientelei sau unei institutii financiare, pentru care exista clauze privind revizuirea periodica a dobanzii sau schimbarea monedei, este inregistrat in functie de durata totala prevazuta in contract.
    3. In cazul in care o operatiune de refinantare "in alb" sau pe efecte de comert este insotita de un preaviz, durata sa este egala cu durata preavizului.
    4. Durata unei pensiuni se apreciaza in functie de scadenta avalului de refinantare, independent de durata creditelor mobilizate. Cand se cumpara ferm efectele primare, se ia in considerare scadenta acestor efecte. Daca tranzactia este efectuata cu biletele de mobilizare, se retine scadenta acestor bilete.
    5. Creditele al caror plan de rambursare nu este inca cunoscut de la prima utilizare sunt clasate in functie de scadenta finala.
    6. Creditele cu plati progresive din categoria "credite cumparator" inregistrate in contul "Credite comerciale acordate nerezidentilor" si creditele de prefinantare cu dobanda stabilizata, reflectate in contul "Alte credite pentru export" sunt inregistrate in functie de data scadentei finale a acestor credite.
    7. Creditele pentru export acordate prin conventie de reciprocitate de catre bancile semnatare, pe termen mediu si lung, se inscriu in coloana 3 (de la 3 la 6 luni) a documentului - mod. 4028 -. In cazul in care banca denunta acordul de participare, se ia in considerare durata reziduala a finantarii efectuate de aceasta banca.

    RESURSE
    8. Resursele sunt repartizate pe coloanele formularului in functie de scadentele contractuale de rambursare.
    9. Orice imprumut primit insotit de o clauza de revizuire periodica a dobanzii sau de schimbare a monedei este inregistrat conform precizarilor pct. 2 de la plasamente.
    10. Orice operatiune de refinantare insotita de un preaviz este inregistrata conform precizarilor pct. 3 de la plasamente.
    11. Durata unei operatiuni de refinantare efectuata cu o institutie financiara se inregistreaza conform precizarilor pct. 4 de la plasamente. Operatiunile de refinantare efectuate cu Banca Nationala a Romaniei sau cu organismele specializate in mobilizarea de credite pe termen mediu sunt inregistrate in functie de scadenta biletelor de mobilizare.
    12. Imprumuturile obtinute pe baza conventiei de reciprocitate a mai multor banci, privind creditele pe termen mediu si lung pentru export, se inregistreaza in col. 3 (de la 3 la 6 luni) a documentului - mod. 4028 -. In cazul in care banca isi denunta acordul de participare, se ia in considerare durata reziduala a acestor resurse.

    ANGAJAMENTE IN AFARA BILANTULUI
    13. Valoarea acordurilor de refinantare sau a celor privind deschiderile de credite confirmate, trebuie inregistrata, pentru partea neutilizata, in coloanele corespunzatoare duratelor reziduale de validitate a acestor acorduri. Astfel, un acord de refinantare utilizabil pe o perioada de inca 6 luni, va figura, pentru partea neutilizata, in col. 3 (de la 3 la 6 luni) a documentului - mod. 4028 -.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate. Bancile, persoane juridice romane, intocmesc formularul la nivelul global al bancii - "G" - (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), iar sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea - "N" - (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile raporteaza un document - mod. 4028 - stabilit in lei pentru operatiunile efectuate in lei si un document - mod. 4028 - stabilit in contravaloare lei pentru operatiunile efectuate in devize, pentru toate devizele reunite.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

    REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN AFARA BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS - mod. 4028 -

                                                      ___
DENUMIREA BANCII ........................            | N | National*[ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | | G | Global*  [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4028 |                                                        - mii lei -
|___________|__________________________________________________________________
|          PLASAMENTE          |Cod    |         DURATA RAMASA DE SCURS        |
|                              |pozitie|_______________________________________|
|                              |       |      |1 luna|3 luni|6 luni|1 an |     |
|                              |       | D </=| < D  | < D  | < D  |< D  | D > |
|                              |       |1 luna| </=  | </=  | </=  | </= |5 ani|
|                              |       |      |3 luni|6 luni| 1 an |5 ani|     |
|______________________________|_______|______|______|______|______|_____|_____|
|              A               |   B   |   1  |   2  |   3  |   4  |  5  |  6  |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI DE TREZORERIE SI   |       |      |      |      |      |     |     |
|OPERATIUNI INTERBANCARE       |   -   |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen la banci  |       |      |      |      |      |     |     |
| centrale                     |  001  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale la banci |       |      |      |      |      |     |     |
| centrale                     |  002  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen la banci  |  011  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale la banci |  012  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite la termen acordate   |       |      |      |      |      |     |     |
| bancilor                     |  021  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite financiare acordate  |       |      |      |      |      |     |     |
| bancilor                     |  022  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Valori primite in pensiune   |       |      |      |      |      |     |     |
| la termen                    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci centrale             |  031  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci                      |  032  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI CU CLIENTELA       |   -   |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|CREDITE ACORDATE CLIENTELEI   |   -   |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Creante comerciale           |  101  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite de trezorerie        |  102  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru export        |  103  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru echipament    |  104  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru bunuri        |       |      |      |      |      |     |     |
| imobiliare                   |  105  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Alte credite acordate        |       |      |      |      |      |     |     |
| clientelei                   |  106  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|CREDITE ACORDATE CLIENTELEI   |       |      |      |      |      |     |     |
|FINANCIARE                    |   -   |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite la termen acordate   |       |      |      |      |      |     |     |
| clientelei financiare        |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  111  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare      |       |      |      |      |      |     |     |
|   altele decat bancile       |  112  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|VALORI PRIMITE IN PENSIUNE    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Valori primite in pensiune   |       |      |      |      |      |     |     |
| la termen                    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  121  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare,     |       |      |      |      |      |     |     |
|   altele decat bancile       |  122  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara     |  123  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI CU TITLURI         |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|Titluri primite in pensiune   |       |      |      |      |      |     |     |
|livrata                       |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci                      |  201  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  202  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare,     |       |      |      |      |      |     |     |
|   altele decat bancile       |  203  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara     |  204  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de tranzactie        |  211  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de plasament         |  212  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de investitii        |  213  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri date cu imprumut     |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de tranzactie      |  221  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de plasament       |  222  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de investitii      |  223  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|VALORI IMOBILIZATE            |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Credite subordonate la termen|  231  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
    *) "G" - se completeaza de catre bancile persoane juridice romane.
    "N" - se completeaza de sucursalele din Romania ale bancilor straine.

                                                      ___
DENUMIREA BANCII ........................            | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | | G | Global   [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4028 |                                                        - mii lei -
|___________|__________________________________________________________________
|            RESURSE           |Cod    |         DURATA RAMASA DE SCURS        |
|                              |pozitie|_______________________________________|
|                              |       |      |1 luna|3 luni|6 luni|1 an |     |
|                              |       | D </=| < D  | < D  | < D  | < D | D > |
|                              |       |1 luna| </=  | </=  | </=  | </= |5 ani|
|                              |       |      |3 luni|6 luni| 1 an |5 ani|     |
|______________________________|_______|______|______|______|______|_____|_____|
|              A               |   B   |   1  |   2  |   3  |   4  |  5  |  6  |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI DE TREZORERIE SI   |       |      |      |      |      |     |     |
|OPERATIUNI INTERBANCARE       |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi de refinantare de|       |      |      |      |      |     |     |
| la banci centrale            |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi structurale    |  301  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi de licitatie   |  302  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi speciale       |  303  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi lombard        |       |      |      |      |      |     |     |
|   (overdraft)                |  304  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen ale       |       |      |      |      |      |     |     |
| bancilor                     |  311  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale ale      |       |      |      |      |      |     |     |
| bancilor                     |  312  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi la termen primite|       |      |      |      |      |     |     |
| de la banci                  |  321  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi financiare       |       |      |      |      |      |     |     |
| primite de la banci          |  322  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Valori date in pensiune      |       |      |      |      |      |     |     |
| la termen                    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci centrale             |  331  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci                      |  332  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI CU CLIENTELA       |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|IMPRUMUTURI PRIMITE DE LA     |       |      |      |      |      |     |     |
|CLIENTELA FINANCIARA          |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi la termen de la  |       |      |      |      |      |     |     |
| clientela financiara         |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  401  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare,     |       |      |      |      |      |     |     |
|   altele decat bancile       |  402  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|VALORI DATE IN PENSIUNE       |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Valori date in pensiune      |       |      |      |      |      |     |     |
| la termen                    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  411  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare,     |       |      |      |      |      |     |     |
|   altele decat bancile       |  412  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara     |  413  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|CONTURI DE DEPOZITE ALE       |       |      |      |      |      |     |     |
|CLIENTELEI                    |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen           |  421  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale          |  422  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Certificate de depozit       |  423  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Carnete si librete           |       |      |      |      |      |     |     |
| de economii                  |  424  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|OPERATIUNI CU TITLURI         |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|Titluri date in pensiune      |       |      |      |      |      |     |     |
|livrata                       |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - banci                      |  501  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM                      |  502  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare,     |       |      |      |      |      |     |     |
|   altele decat bancile       |  503  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara     |  504  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Datorii constituite prin     |       |      |      |      |      |     |     |
| titluri                      |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de piata           |       |      |      |      |      |     |     |
|   interbancara               |  521  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de creante         |       |      |      |      |      |     |     |
|   negociabile                |  522  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - obligatiuni                |  523  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| - alte datorii constituite   |       |      |      |      |      |     |     |
|   prin titluri               |  524  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|DATORII SUBORDONATE LA TERMEN |  530  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|FONDURI PUBLICE ALOCATE       |  540  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|

                                                      ___
DENUMIREA BANCII ........................            | N | National [ 1 ] lei
                                                     |___|
                                                     |   |          [ 2 ] devize
                                            ___ ___  |___|
                                           | 0 | 1 | | G | Global   [   ]
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4028 |                                                        - mii lei -
|___________|__________________________________________________________________
|    ANGAJAMENTE IN AFARA      |Cod    |         DURATA RAMASA DE SCURS        |
|         BILANTULUI           |pozitie|_______________________________________|
|                              |       |      |1 luna|3 luni|6 luni|1 an |     |
|                              |       | D </=| < D  | < D  | < D  | < D | D > |
|                              |       |1 luna| </=  | </=  | </=  | </= |5 ani|
|                              |       |      |3 luni|6 luni| 1 an |5 ani|     |
|______________________________|_______|______|______|______|______|_____|_____|
|              A               |   B   |   1  |   2  |   3  |   4  |  5  |  6  |
|______________________________|_______|______|______|______|______|_____|_____|
| ANGAJAMENTE DE FINANTARE     |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente in favoarea      |       |      |      |      |      |     |     |
| altor banci                  |  611  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente primite de       |       |      |      |      |      |     |     |
| la alte banci                |  621  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente in favoarea      |       |      |      |      |      |     |     |
| clientelei                   |  630  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente primite de la    |       |      |      |      |      |     |     |
| clientela financiara si      |       |      |      |      |      |     |     |
| institutiile administratiei  |       |      |      |      |      |     |     |
| publice                      |  631  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
|ANGAJAMENTE PRIVIND TITLURILE |       |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de primit (exclusiv  |       |      |      |      |      |     |     |
| titlurile vandute cu         |       |      |      |      |      |     |     |
| posibilitate de rascumparare)|  710  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de livrat (exclusiv  |       |      |      |      |      |     |     |
| titlurile cumparate cu       |       |      |      |      |      |     |     |
| posibilitate de rascumparare)|  720  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri vandute cu           |       |      |      |      |      |     |     |
| posibilitate de rascumparare |  731  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri cumparate cu         |       |      |      |      |      |     |     |
| posibilitate de rascumparare |  741  |      |      |      |      |     |     |
|______________________________|_______|______|______|______|______|_____|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

    19. CREDITE ACORDATE PERSOANELOR FIZICE
                 - mod. 4031 -

    PREZENTARE

    Documentul - mod. 4031 - descrie diferitele categorii de credite acordate persoanelor fizice.

    CONTINUT

    Fila 1

    Linii
    Creditele sunt clasificate dupa forma de finantare, in corelatie cu structura conturilor respective din planul de conturi.

    Coloane
    Coloana 1: cuprinde creditele acordate persoanelor fizice (inclusiv creantele atasate) la valoarea bruta;
    Coloana 2: cuprinde provizioanele constituite aferente creditelor acordate persoanelor fizice;
    Coloana 3: cuprinde creditele acordate persoanelor fizice (inclusiv creantele atasate) la valoarea neta.

    Fila 2

    Linii
    Creditele sunt clasificate dupa destinatie, respectiv dupa natura bunurilor care au facut obiectul creditarii.

    Coloane
    Reprezinta suma bruta a creditelor acordate persoanelor fizice.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4031 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: anual.

                CREDITE ACORDATE PERSOANELOR FIZICE - mod. 4031 -

                                                      ___
DENUMIREA BANCII ........................            | N | National [   ]
                                                     |___|
                                                     |   |          [   ]
                                            ___ ___  |___|
                                           | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4031 |                                                        - mii lei -
|___________|__________________________________________________________________
|                                               |Cod    |Sume |Provizioane|Sume|
|                                               |pozitie|brute|           |nete|
|_______________________________________________|_______|_____|___________|____|
|                      A                        |   B   |  1  |     2     | 3  |
|_______________________________________________|_______|_____|___________|____|
|CREDITE DUPA FORMA DE FINANTARE                |       |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Credite de trezorerie                         |       |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - vanzari in rate                             |  101  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - credite acordate persoanelor fizice         |  102  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - diferente de rambursat legate de utilizarea |       |     |           |    |
|   cartilor de plata                           |  103  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - utilizari din deschideri de credite         |       |     |           |    |
|   permanente                                  |  104  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - credite garantate cu valori financiare      |  105  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - alte credite de trezorerie                  |  109  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Credite pentru bunuri imobiliare              |       |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| - credite investitori                         |  121  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Alte credite acordate persoanelor fizice      |  129  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Creante atasate                               |  131  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Creante restante                              |  132  |     |           |    |
|_______________________________________________|_______|_____|___________|____|
| Creante indoielnice                           |  133  |     |           |    |
|_______________________________________________|_______|_____|___________|____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

              CREDITE ACORDATE PERSOANELOR FIZICE - mod. 4031 -

                                                      ___
DENUMIREA BANCII ........................            | N | National [   ]
                                                     |___|
                                                     |   |          [   ]
                                            ___ ___  |___|
                                           | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4031 |                                                        - mii lei -
|___________|__________________________________________________________________
|                                                            |  Cod    | Sume  |
|                                                            | pozitie | brute |
|____________________________________________________________|_________|_______|
|                               A                            |    B    |   1   |
|____________________________________________________________|_________|_______|
|CREDITE DUPA DESTINATIE                                     |         |       |
|____________________________________________________________|_________|_______|
| Cumparari de terenuri si locuinte                          |   141   |       |
|____________________________________________________________|_________|_______|
| Amenajari si reparatii de locuinte                         |   142   |       |
|____________________________________________________________|_________|_______|
| Vehicule, automobile noi                                   |   143   |       |
|____________________________________________________________|_________|_______|
| Vehicule, automobile de ocazie                             |   144   |       |
|____________________________________________________________|_________|_______|
| Bunuri de echipament menajer                               |         |       |
|____________________________________________________________|_________|_______|
| - bunuri electronice                                       |   151   |       |
|____________________________________________________________|_________|_______|
| - aparate menajere                                         |   152   |       |
|____________________________________________________________|_________|_______|
| - mobila                                                   |   153   |       |
|____________________________________________________________|_________|_______|
| - diverse                                                  |   154   |       |
|____________________________________________________________|_________|_______|
| Alte bunuri si servicii                                    |   155   |       |
|____________________________________________________________|_________|_______|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

    20. SITUATIA ACTIVELOR IMOBILIZATE
               - mod. 4032 -

    PREZENTARE

    Documentul - mod. 4032 - reflecta existentul si miscarile de imobilizari, precum si elementele corectoare aferente acestora (amortizari si provizioane pentru depreciere).

    CONTINUT

    Fila 1

    Prezinta situatia activelor imobilizate la valoarea bruta.

    Linii
    Liniile reprezinta valoarea bruta a elementelor de imobilizari necorporale, corporale, imobilizari in curs si imobilizari financiare.

    Coloane
    Coloanele reprezinta:
    - valoarea de intrare a imobilizarilor existente la inceputul anului, reflectata de soldul debitor al conturilor de imobilizari;
    - valoarea totala a imobilizarilor intrate in cursul anului, reflectata de rulajul debitor al conturilor de imobilizari;
    - valoarea totala a imobilizarilor iesite in cursul anului, reflectata de rulajul creditor al conturilor de imobilizari;
    - existentul imobilizarilor la sfarsitul anului la valoarea de intrare, reflectata de soldul debitor al conturilor de imobilizari.

    Fila 2

    Prezinta valoarea amortizarilor aferenta activelor imobilizate.

    Linii
    Liniile reprezinta valoarea amortizarii aferenta imobilizarilor necorporale si corporale.

    Coloane
    Coloanele reprezinta:
    - valoarea amortizarii la inceputul anului, reflectata de soldurile creditoare ale conturilor 461 "Amortizari privind imobilizarile activitatii de exploatare", 462 "Amortizari privind imobilizarile in afara activitatii de exploatare" si soldul creditor al contului in afara bilantului 995 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe";
    - valoarea amortizarii reflectata de soldul debitor al contului in afara bilantului 995 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe" inregistrata pana la inceputul anului;
    - valoarea amortizarii inregistrata in cursul anului, reflectata de rulajele creditoare ale conturilor 461 "Amortizari privind imobilizarile activitatii de exploatare", 462 "Amortizari privind imobilizarile in afara activitatii de exploatare";
    - valoarea amortizarii aferenta imobilizarilor iesite din patrimoniu in cursul anului, reflectata de rulajele debitoare ale conturilor 461 "Amortizari privind imobilizarile activitatii de exploatare", 462 "Amortizari privind imobilizarile in afara activitatii de exploatare", cumulata cu suma inscrisa in debitul contului in afara bilantului 995 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe" (reprezentand amortizarea aferenta gradului de neutilizare a mijloacelor fixe iesite din patrimoniu);
    - valoarea amortizarii cumulata pana la sfarsitul anului, reflectata de soldurile creditoare ale conturilor 461 "Amortizari privind imobilizarile activitatii de exploatare", 462 "Amortizari privind imobilizarile in afara activitatii de exploatare" si soldul creditor al contului in afara bilantului 995 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe".

    Fila 3

    Prezinta situatia provizioanelor aferente activelor imobilizate.

    Linii
    Liniile reprezinta provizioanele aferente imobilizarilor necorporale, corporale si financiare.

    Coloane
    Coloanele reprezinta:
    - valoarea provizioanelor pentru depreciere la inceputul anului, reflectata de soldurile creditoare ale conturilor 39111 "Provizioane pentru deprecierea efectelor publice si a altor valori asimilate", 39112 "Provizioane pentru deprecierea obligatiunilor si a altor titluri cu venit fix", 3912 "Provizioane pentru deprecierea titlurilor de investitii", 491 "Provizioane pentru deprecierea partilor detinute in cadrul societatilor comerciale legate, a titlurilor de participare si a titlurilor activitatii de portofoliu", 4921 "Provizioane pentru deprecierea imobilizarilor in curs", 4922 "Provizioane pentru deprecierea imobilizarilor activitatii de exploatare", 4923 "Provizioane pentru deprecierea imobilizarilor in afara activitatii de exploatare";
    - valoarea provizioanelor constituite in cursul anului, reflectata de rulajele creditoare ale conturilor de provizioane pentru deprecierea imobilizarilor;
    - valoarea provizioanelor reluate la venituri, reflectata de rulajele debitoare ale conturilor de provizioane pentru deprecierea imobilizarilor;
    - valoarea provizioanelor pentru deprecierea imobilizarilor, inregistrata pana la sfarsitul anului si reflectata de soldurile creditoare ale conturilor de provizioane pentru deprecierea imobilizarilor.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate. Bancile, persoane juridice romane, intocmesc formularul la nivelul global al bancii - "G" - (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), iar sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea - "N" - (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile intocmesc documentul - mod. 4032 - in lei, care regrupeaza operatiunile in lei si in devize (evaluate in contravaloare lei).

    Periodicitate: anual.

                 SITUATIA ACTIVELOR IMOBILIZATE - mod. 4032 -

                                                         ___
DENUMIREA BANCII ...........................            | N | National*[   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | | G | Global*  [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4032 |                                                        - mii lei -
|___________|__________________________________________________________________
| VALOAREA BRUTA A ELEMENTELOR|Cod    |Sold   |Intrari|    Iesiri      |Sold   |
|        DE IMOBILIZARI       |pozitie|initial|       |________________|final  |
|                             |       |       |       |Total,|scoase   |(col. 5|
|                             |       |       |       |din   |din      |=1+2-3)|
|                             |       |       |       |care: |functiune|       |
|                             |       |       |       |      |si casate|       |
|_____________________________|_______|_______|_______|______|_________|_______|
|              A              |   B   |  1(1) |  2(2) | 3(3) |   4(4)  |  5(5) |
|_____________________________|_______|_______|_______|______|_________|_______|
|IMOBILIZARI NECORPORALE      |       |       |       |      |         |       |
| Fond comercial              |  101  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Cheltuieli de constituire   |  102  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Alte imobilizari necorporale|  103  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Imobilizari necorporale     |       |       |       |      |         |       |
| in curs                     |  104  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
|TOTAL (poz. 101 la 104)      |  105  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
|IMOBILIZARI CORPORALE        |       |       |       |      |         |       |
| Terenuri                    |  106  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Amenajari de terenuri       |  107  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Cladiri                     |  108  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Constructii speciale        |  109  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Masini, utilaje si          |       |       |       |      |         |       |
| instalatii de lucru         |  110  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Aparate si instalatii de    |       |       |       |      |         |       |
| masurare, control si reglare|  111  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Mijloace de transport       |  112  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Unelte, dispozitive,        |       |       |       |      |         |       |
| instrumente, mobilier si    |       |       |       |      |         |       |
| aparatura birotica          |  113  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Alte active corporale mobile|  114  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Imobilizari corporale       |       |       |       |      |         |       |
| in curs                     |  115  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| TOTAL (poz. 106 la 115)     |  116  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
|IMOBILIZARI FINANCIARE       |       |       |       |      |         |       |
| Efecte publice si valori    |       |       |       |      |         |       |
| asimilate                   |  117  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Obligatiuni si alte titluri |       |       |       |      |         |       |
| cu venit fix                |  118  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Parti in societatile        |       |       |       |      |         |       |
| comerciale legate           |  119  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| Participatii si activitati  |       |       |       |      |         |       |
| de portofoliu               |  120  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
| TOTAL (rd. 117 la 121)      |  121  |       |       |      |    X    |       |
|_____________________________|_______|_______|_______|______|_________|_______|
|ACTIVE IMOBILIZATE - TOTAL   |       |       |       |      |         |       |
|(rd. 105 + 116 + 121)        |  122  |       |       |      |         |       |
|_____________________________|_______|_______|_______|______|_________|_______|
    *) "G" - se completeaza de catre bancile persoane juridice romane
    "N" - se completeaza de sucursalele din Romania ale bancilor straine

                 SITUATIA ACTIVELOR IMOBILIZATE - mod. 4032 -

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | | G | Global   [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - Amortizare in cursul anului
    B - Amortizare aferenta imobilizarilor iesite din patrimoniu

 ___________
| mod. 4032 |                                                        - mii lei -
|___________|__________________________________________________________________
|    AMORTIZARI AFERENTE    |Cod    | Amortizare la     |    |    |Amortizare  |
| ELEMENTELOR DE IMOBILIZARI|pozitie| inceputul anului  |    |    |la sfarsitul|
|                           |       |___________________|  A | B  |anului      |
|                           |       |Total,|inregistrata|    |    |(col. 10 =  |
|                           |       |din   |in contul   |    |    |6 + 8 - 9)  |
|                           |       |care: |995         |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
|             A             |   B   | 6(1) |    7(2)    |8(3)|9(4)|   10(5)    |
|___________________________|_______|______|____________|____|____|____________|
|IMOBILIZARI NECORPORALE    |       |      |            |    |    |            |
| Fond comercial            |  131  |      |     X      |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Cheltuieli de constituire |  132  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Alte imobilizari          |       |      |            |    |    |            |
| necorporale               |  133  |      |     X      |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
|Subtotal (poz. 131 la 133) |  134  |      |     X      |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
|IMOBILIZARI CORPORALE      |       |      |            |    |    |            |
| Terenuri                  |  135  |      |     X      |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Amenajari de terenuri     |  136  |      |     X      |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Cladiri                   |  137  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Constructii speciale      |  138  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Masini, utilaje si        |       |      |            |    |    |            |
| instalatii de lucru       |  139  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Aparate si instalatii de  |       |      |            |    |    |            |
| masurare, control         |       |      |            |    |    |            |
| si reglare                |  140  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Mijloace de transport     |  141  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Unelte, dispozitive,      |       |      |            |    |    |            |
| instrumente, mobilier si  |       |      |            |    |    |            |
| aparatura birotica        |  142  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
| Alte active corporale     |       |      |            |    |    |            |
| mobile                    |  143  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
|Subtotal (poz. 135 la 143) |  144  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|
|AMORTIZARI - TOTAL         |       |      |            |    |    |            |
|(poz. 134 + 144)           |  145  |      |            |    |    |            |
|___________________________|_______|______|____________|____|____|____________|

                 SITUATIA ACTIVELOR IMOBILIZATE - mod. 4032 -

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 3 | | G | Global   [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|
 ___________
| mod. 4032 |                                                        - mii lei -
|___________|__________________________________________________________________
|     PROVIZIOANE PENTRU    |Cod    |Sold   |Provizioane|Provizioane|Sold      |
|DEPRECIEREA ELEMENTELOR DE |pozitie|initial|constituite|reluate la |final     |
|       IMOBILIZARI         |       |       |in cursul  |venituri   |(col. 14 =|
|                           |       |       |anului     |           |11 + 12   |
|                           |       |       |           |           |- 13)     |
|___________________________|_______|_______|___________|___________|__________|
|             A             |   B   | 11(1) |   12(2)   |    13(3)  |  14(4)   |
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI NECORPORALE    |       |       |           |           |          |
| Fond comercial            |  151  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Cheltuieli de constituire |  152  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Alte imobilizari          |       |       |           |           |          |
| necorporale               |  153  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Imobilizari necorporale   |       |       |           |           |          |
| in curs                   |  154  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 151 la 154)    |  155  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI CORPORALE      |       |       |           |           |          |
| Terenuri                  |  156  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Amenajari de terenuri     |  157  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Cladiri                   |  158  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Constructii speciale      |  159  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Masini, utilaje si        |       |       |           |           |          |
| instalatii de lucru       |  160  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Aparate si instalatii de  |       |       |           |           |          |
| masurare, control         |       |       |           |           |          |
| si reglare                |  161  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Mijloace de transport     |  162  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Unelte, dispozitive,      |       |       |           |           |          |
| instrumente, mobilier si  |       |       |           |           |          |
| aparatura birotica        |  163  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Alte active corporale     |       |       |           |           |          |
| mobile                    |  164  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Imobilizari corporale     |       |       |           |           |          |
| in curs                   |  165  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 156 la 165)    |  166  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI FINANCIARE     |       |       |           |           |          |
| Efecte publice si valori  |       |       |           |           |          |
| asimilate                 |  167  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Obligatiuni si alte       |       |       |           |           |          |
| titluri cu venit fix      |  168  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Parti in societatile      |       |       |           |           |          |
| comerciale legate         |  169  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
| Participatii si activitati|       |       |           |           |          |
| de portofoliu             |  170  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 167 la 170)    |  171  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|
|PROVIZIOANE PENTRU         |       |       |           |           |          |
|DEPRECIERE - TOTAL         |       |       |           |           |          |
|(poz. 155 + 166 + 171)     |  172  |       |           |           |          |
|___________________________|_______|_______|___________|___________|__________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
           Numele, prenumele, semnatura          Numele, prenumele si
               si stampila bancii                     semnatura

    21. IMPOZITE, TAXE SI ALTE OBLIGATII DATORATE SI VARSATE
                      - mod. 4033 -

    PREZENTARE

    Documentul - mod. 4033 - contine date cumulate de la inceputul anului privind totalitatea impozitelor, taxelor si altor obligatii datorate, varsate si ramase de varsat la sfarsitul perioadei de raportare. Structura indicatorilor din document este in corelatie cu structura prevazuta de legea pentru aprobarea bugetului anual.

    CONTINUT

    Pentru completarea pe linii si pe coloane a datelor din document se au in vedere precizarile cuprinse in normele Ministerului Finantelor referitoare la intocmirea raportarilor contabile periodice ale agentilor economici.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate. Bancile, persoane juridice romane, intocmesc formularul la nivelul global al bancii - "G" - (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), iar sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea - "N" - (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile intocmesc documentul - mod. 4033 - in lei, care regrupeaza operatiunile in lei si in devize (evaluate in contravaloare lei).

    Periodicitate: semestrial (sem. I) si anual.

    IMPOZITE, TAXE SI ALTE OBLIGATII DATORATE SI VARSATE - mod. 4033

                                                         ___
DENUMIREA BANCII ...........................            | N | National*[   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | | G | Global*  [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
    A - VARSAT EFECTIV

 ___________
| mod. 4033 |                                                        - mii lei -
|___________|__________________________________________________________________
|                           |   |     DATORAT     | |  RAMAS DE VARSAT  |      |
|                           |   |_________________| |___________________|      |
|  DENUMIREA INDICATORILOR  |Nr.|TOTAL|din care:  |A|Cu termen|Cu termen|VARSAT|
|                           |rd.|     |sume       | |de plata |de plata |IN    |
|                           |   |     |constituite| |pana la  |dupa     |PLUS  |
|                           |   |     |aferente   | |sfarsitul|sfarsitul|      |
|                           |   |     |perioadei  | |perioadei|perioadei|      |
|                           |   |     |de         | |de       |de       |      |
|                           |   |     |raportare  | |raportare|raportare|      |
|                           |   |     |           | |_________|_________|      |
|                           |   |     |           | | (col. 1-3 = 4+5)  |(3-1) |
|___________________________|___|_____|___________|_|___________________|______|
|             A             | B |  1  |     2     |3|    4    |    5    |   6  |
|___________________________|___|_____|___________|_|_________|_________|______|
|BUGET DE STAT - TOTAL      |   |     |           | |         |         |      |
|(rd. 02 la 10)             | 01|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozit pe profit          |   |     |           | |         |         |      |
|(ct. 3531)                 | 02|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozit pe salarii         |   |     |           | |         |         |      |
|(din ct. 3533, analitic    |   |     |           | |         |         |      |
|distinct)                  | 03|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxa pe valoarea adaugata  |   |     |           | |         |         |      |
|(ct. 35323)                | 04|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozitul pe veniturile    |   |     |           | |         |         |      |
|persoanelor juridice       |   |     |           | |         |         |      |
|nerezidente (din ct. 3536) | 05|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxe speciale de consumatie|   |     |           | |         |         |      |
|(accize) - din ct. 3536    | 06|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxe vamale de la persoane |   |     |           | |         |         |      |
|juridice (din ct. 3536)    | 07|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozit pe dividende       |   |     |           | |         |         |      |
|(din ct. 3536)             | 08|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Majorari, penalitati si    |   |     |           | |         |         |      |
|amenzi pentru neplata in   |   |     |           | |         |         |      |
|termen a obligatiilor catre|   |     |           | |         |         |      |
|bugetul de stat            |   |     |           | |         |         |      |
|(din ct. 3539)             | 09|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Alte impozite, taxe si alte|   |     |           | |         |         |      |
|obligatii datorate         |   |     |           | |         |         |      |
|bugetului de stat          |   |     |           | |         |         |      |
|(din ct. 3536 si din       |   |     |           | |         |         |      |
|ct. 3539)                  | 10|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|BUGETE LOCALE - TOTAL      |   |     |           | |         |         |      |
|(rd. 12 la 18)             | 11|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxa pentru folosirea      |   |     |           | |         |         |      |
|terenurilor proprietate de |   |     |           | |         |         |      |
|stat (din ct. 3536)        | 12|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozit pe cladiri si      |   |     |           | |         |         |      |
|impozit pe teren           |   |     |           | |         |         |      |
|(din ct. 3536)             | 13|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxa asupra mijloacelor de |   |     |           | |         |         |      |
|transport detinute de banci|   |     |           | |         |         |      |
|(din ct. 3536)             | 14|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Impozit pe veniturile      |   |     |           | |         |         |      |
|persoanelor fizice         |   |     |           | |         |         |      |
|nesalariate (din ct. 3533, |   |     |           | |         |         |      |
|analitic distinct)         | 15|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Taxa de timbru             |   |     |           | |         |         |      |
|(din ct. 3536)             | 16|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Majorari, penalitati si    |   |     |           | |         |         |      |
|amenzi pentru neplata in   |   |     |           | |         |         |      |
|termen a obligatiilor catre|   |     |           | |         |         |      |
|bugetul local              |   |     |           | |         |         |      |
|(din ct. 3539)             | 17|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Alte impozite, taxe si alte|   |     |           | |         |         |      |
|obligatii datorate         |   |     |           | |         |         |      |
|bugetelor locale           |   |     |           | |         |         |      |
|(din ct. 3536 si           |   |     |           | |         |         |      |
|din ct. 3539)              | 18|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
    *) "G" - se completeaza de catre bancile persoane juridice romane
    "N" - se completeaza de catre sucursalele din Romania ale bancilor straine

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | | G | Global   [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| mod. 4033 |                                                        - mii lei -
|___________|__________________________________________________________________
|              A            | B |  1  |     2     |3|    4    |    5    |   6  |
|___________________________|___|_____|___________|_|_________|_________|______|
|FONDURI SPECIALE - TOTAL   |   |     |           | |         |         |      |
|(rd. 20 la 30)             | 19|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond initial pentru        |   |     |           | |         |         |      |
|asigurarile sociale de     |   |     |           | |         |         |      |
|sanatate (din ct. 35211,   |   |     |           | |         |         |      |
|analitic distinct si       |   |     |           | |         |         |      |
|ct. 35213)                 | 20|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|sanatate 2% (din ct. 3538, |   |     |           | |         |         |      |
|analitic distinct)         | 21|     |     X     | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|sanatate 10% (din ct. 3538,|   |     |           | |         |         |      |
|analitic distinct)         | 22|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|sanatate 1% (din ct. 3538, |   |     |           | |         |         |      |
|analitic distinct)         | 23|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|dezvoltarea si modernizarea|   |     |           | |         |         |      |
|drumurilor publice         |   |     |           | |         |         |      |
|(din ct. 3538,             |   |     |           | |         |         |      |
|analitic distinct)         | 24|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|dezvoltarea si modernizarea|   |     |           | |         |         |      |
|punctelor vamale           |   |     |           | |         |         |      |
|(din ct. 3538,             |   |     |           | |         |         |      |
|analitic distinct)         | 25|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|dezvoltarea sistemului     |   |     |           | |         |         |      |
|energetic (din ct. 3538,   |   |     |           | |         |         |      |
|analitic distinct)         | 26|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|promovarea si dezvoltarea  |   |     |           | |         |         |      |
|turismului (din ct. 3538,  |   |     |           | |         |         |      |
|analitic distinct)         | 27|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond de risc si accident   |   |     |           | |         |         |      |
|(din ct. 3538,             |   |     |           | |         |         |      |
|analitic distinct)         | 28|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond special pentru        |   |     |           | |         |         |      |
|protejarea asiguratilor    |   |     |           | |         |         |      |
|(din ct. 3538,             |   |     |           | |         |         |      |
|analitic distinct)         | 29|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Contributiile pentru       |   |     |           | |         |         |      |
|constituirea resurselor    |   |     |           | |         |         |      |
|financiare ale Fondului de |   |     |           | |         |         |      |
|garantare a depozitelor in |   |     |           | |         |         |      |
|sistemul bancar, conform   |   |     |           | |         |         |      |
|Ordonantei Guvernului      |   |     |           | |         |         |      |
|nr. 39/1996 - total        |   |     |           | |         |         |      |
|(rd. 31 la 33)             | 30|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|- contributia initiala (din|   |     |           | |         |         |      |
|ct. 3538, analitic         |   |     |           | |         |         |      |
|distinct)                  | 31|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|- contributia anuala (din  |   |     |           | |         |         |      |
|ct. 3538, analitic         |   |     |           | |         |         |      |
|distinct)                  | 32|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|- contributia speciala (din|   |     |           | |         |         |      |
|ct. 3538, analitic         |   |     |           | |         |         |      |
|distinct)                  | 33|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|ASIGURARI SOCIALE - TOTAL  |   |     |           | |         |         |      |
|(rd. 35 la 38)             | 34|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|C.A.S. (din ct. 35211,     |   |     |           | |         |         |      |
|analitic distinct)         | 35|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond pentru pensie         |   |     |           | |         |         |      |
|suplimentara (ct. 35212)   | 36|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond de somaj 1%           |   |     |           | |         |         |      |
|(ct. 35222)                | 37|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|Fond de somaj 5%           |   |     |           | |         |         |      |
|(ct. 35221)                | 38|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|
|TOTAL (rd. 01+11+19+34)    | 39|     |           | |         |         |      |
|___________________________|___|_____|___________|_|_________|_________|______|

                                                         ___
DENUMIREA BANCII ...........................            | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | | G | Global   [ 3 ] TM
Data: |_,_|_,_|_,_|    Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| mod. 4033 |                                                      - mii lei -
|___________|__________________________________________________________________
|                       DENUMIREA INDICATORILOR                   | Nr. | SUME |
|                                                                 | rd. |      |
|_________________________________________________________________|_____|______|
|                                A                                |  B  |  1   |
|_________________________________________________________________|_____|______|
|TVA de recuperat (ct. 35324)                                     |     |      |
|  - Constituita                                                  |  40 |      |
|_________________________________________________________________|_____|______|
|  - Recuperata                                                   |  41 |      |
|_________________________________________________________________|_____|______|
|  - Diferenta (rd. 40 - 41)                                      |  42 |      |
|_________________________________________________________________|_____|______|

            ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
        (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
     Numele, prenumele, semnatura        Numele, prenumele si semnatura
          si stampila bancii

    22. CONTUL DE PROFIT SI PIERDERI
            - mod. 4080 -

    PREZENTARE

    Documentul - mod. 4080 - este un document de sinteza, care evidentiaza cheltuielile si veniturile legate de activitatea bancilor.

    CONTINUT

    Contul de profit si pierderi - mod. 4080 - cuprinde sumele sau valorile incasate sau de incasat si sumele sau valorile platite sau de platit, aferente operatiunilor efectuate de banci.

    Veniturile sunt clasificate in:
    - venituri din activitatea de exploatare bancara;
    - venituri diverse din exploatare;
    - venituri din provizioane si recuperari de creante amortizate;
    - venituri din reluarea rezervei generale pentru riscul de credit;
    - venituri exceptionale.

    Cheltuielile sunt clasificate in:
    - cheltuieli de exploatare bancara;
    - cheltuieli cu personalul;
    - impozite si taxe;
    - cheltuieli cu materialele, lucrarile si serviciile executate de terti;
    - cheltuieli diverse de exploatare;
    - cheltuieli cu amortizarile privind imobilizarile necorporale si corporale;
    - cheltuieli cu provizioane si pierderi din creante nerecuperabile;
    - cheltuieli exceptionale;
    - cheltuieli cu impozitul pe profit.

    Fiecare din categoriile enuntate mai sus se defalca pe pozitii in cadrul documentului, in conformitate cu structura claselor 6 si 7 din planul de conturi.
    In contabilitate, profitul sau pierderea se stabilesc lunar. In acest sens, conturile de cheltuieli si conturile de venituri se inchid, provizoriu, prin rezultatul exercitiului.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4080 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                 CONTUL DE PROFIT SI PIERDERI - mod. 4080 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA BANCII ___________________    ACTIVITATEA (se va inscrie activitatea
ADRESA LOC. ____________, sector ___    preponderenta) _________________________
STR. _____________________ nr. _____    Cod grupa CAEN __________________|_|_|_|
TELEFONUL __________ FAXUL _________    CODUL FISCAL ______|_|_|_|_|_|_|_|_|_|_|
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________

                                                         ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| 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 banci                                       |  W101 |        |
|_____________________________________________________________|_______|________|
|     - la vedere                                             |  W102 |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |  W103 |        |
|_____________________________________________________________|_______|________|
|     - colaterale                                            |  W104 |        |
|_____________________________________________________________|_______|________|
|   - Credite acordate bancilor                               |   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 |        |
|_____________________________________________________________|_______|________|
|   - Alte dobanzi                                            |   W2Z |        |
|_____________________________________________________________|_______|________|
|     - Titluri cu posibilitate de rascumparare               |   W20 |        |
|_____________________________________________________________|_______|________|
|     - Report/deport                                         |   W21 |        |
|_____________________________________________________________|_______|________|
|     - Diverse dobanzi                                       |   W25 |        |
|_____________________________________________________________|_______|________|
|   - Creante restante si indoielnice                         |   W27 |        |
|_____________________________________________________________|_______|________|
|  Comisioane                                                 |   W30 |        |
|_____________________________________________________________|_______|________|
| 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 |        |
|_____________________________________________________________|_______|________|

DENUMIREA BANCII .............................           ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|   - 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 |        |
|_____________________________________________________________|_______|________|
| 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 banci       |   X7G |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de finantare in favoarea clientelei        |   X7J |        |
|_____________________________________________________________|_______|________|
|  - Venituri din angajamentele de garantie                   |   X8A |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie in favoarea altor banci        |   X8B |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie in favoarea clientelei         |   X8G |        |
|_____________________________________________________________|_______|________|
|  - Venituri din angajamente date                            |   Z0P |        |
|_____________________________________________________________|_______|________|

DENUMIREA BANCII .............................           ___
                                                        | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
| 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 |        |
|_____________________________________________________________|_______|________|
| 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 |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| Venituri din provizioane pentru valori imobilizate          |  Z112 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru deprecierea partilor     |       |        |
|    detinute in cadrul societatilor comerciale legate, a     |       |        |
|    titlurilor de participare si a titlurilor activitatii    |       |        |
|    de portofoliu                                            |  Z113 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru deprecierea              |       |        |
|    imobilizarilor                                           |  Z114 |        |
|_____________________________________________________________|_______|________|
|    - Venituri din provizioane pentru deprecierea            |       |        |
|      imobilizarilor in curs                                 |  Z115 |        |
|_____________________________________________________________|_______|________|
|    - Venituri din provizioane pentru deprecierea            |       |        |
|      imobilizarilor activitatii de exploatare               |  Z116 |        |
|_____________________________________________________________|_______|________|
|    - Venituri din provizioane pentru deprecierea            |       |        |
|      imobilizarilor in afara activitatii de exploatare      |  Z117 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru creante restante si      |       |        |
|    indoielnice                                              |  Z118 |        |
|_____________________________________________________________|_______|________|
| Venituri din provizioane pentru riscuri si cheltuieli       |   Z8V |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru riscuri de executare     |       |        |
|    a angajamentelor prin semnatura                          |  Z119 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru facilitati acordate      |       |        |
|    personalului                                             |  Z120 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru risc de tara             |  Z121 |        |
|_____________________________________________________________|_______|________|
|  - Venituri din provizioane pentru alte riscuri si          |       |        |
|    cheltuieli                                               |  Z122 |        |
|_____________________________________________________________|_______|________|
| Venituri din provizioane reglementate                       |   Z8W |        |
|_____________________________________________________________|_______|________|
| Venituri din recuperari de creante amortizate               |   Z8X |        |
|_____________________________________________________________|_______|________|
|VENITURI DIN RELUAREA REZERVEI GENERALE PENTRU RISCUL DE     |       |        |
|CREDIT                                                       |   Z7A |        |
|_____________________________________________________________|_______|________|
|TOTAL VENITURI CURENTE                                       |  Z134 |        |
|_____________________________________________________________|_______|________|
|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 BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

                  CONTUL DE PROFIT SI PIERDERI - mod. 4080 -
                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| 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 bancilor                                   |  S101 |        |
|_____________________________________________________________|_______|________|
|     - la vedere                                             |  S102 |        |
|_____________________________________________________________|_______|________|
|     - la termen                                             |  S103 |        |
|_____________________________________________________________|_______|________|
|     - colaterale                                            |  S104 |        |
|_____________________________________________________________|_______|________|
|   - Imprumuturi de la banci                                 |   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 |        |
|_____________________________________________________________|_______|________|
|   - Alte dobanzi                                            |   S2Z |        |
|_____________________________________________________________|_______|________|
|     - Titluri cu posibilitate de rascumparare               |   S20 |        |
|_____________________________________________________________|_______|________|
|     - Report/deport                                         |   S21 |        |
|_____________________________________________________________|_______|________|
|     - Diverse dobanzi                                       |   S25 |        |
|_____________________________________________________________|_______|________|
|  Comisioane                                                 |   S30 |        |
|_____________________________________________________________|_______|________|
| 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 BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| 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 banci      |   T7G |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de finantare primite de la clientela       |   T7J |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu angajamentele de garantie                  |   T8A |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie primite de la alte banci       |   T8B |        |
|_____________________________________________________________|_______|________|
|    - Angajamente de garantie primite de la clientela        |   T8G |        |
|_____________________________________________________________|_______|________|
|  - Cheltuieli cu alte angajamente primite                   |   V0Z |        |
|_____________________________________________________________|_______|________|
| 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 diverse de exploatare bancara                 |   V2P |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
|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 |        |
|_____________________________________________________________|_______|________|
|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 |        |
|_____________________________________________________________|_______|________|

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 2 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4080 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                             A                               |   B   |    1   |
|_____________________________________________________________|_______|________|
| 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 |        |
|_____________________________________________________________|_______|________|
|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 BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

                  CONTUL DE PROFIT SI PIERDERI - mod. 4080 -

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 3 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| 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 |        |
|_____________________________________________________________|_______|________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

    23. STRUCTURA DOBANZILOR
    (pentru operatiuni in lei/devize, rezidenti/nerezidenti)
          - mod. 4082 -

    PREZENTARE

    Documentul - mod. 4082 - cuprinde dobanzile si elementele asimilate (comisioane calculate prorata temporis), contabilizate in cheltuieli (dobanzi platite sau de platit) si in venituri (dobanzi incasate sau de incasat) dupa felul in care operatiunile corespondente sunt exprimate in lei/devize si efectuate cu rezidenti si nerezidenti.

    CONTINUT

    Linii
    Prezinta dobanzile platite sau de platit si incasate sau de incasat aferente operatiunilor de trezorerie si operatiunilor interbancare (reportul/deportul fiind izolat), operatiunilor cu clientela (reportul/deportul fiind izolat), operatiunilor cu titluri si operatiunilor cu caracter subordonat (creditele si datoriile subordonate).

    Coloane
    Dobanzile platite sau de platit si incasate sau de incasat sunt clasificate dupa cum operatiunile aferente sunt exprimate in lei si in devize si respectiv, efectuate cu rezidenti si nerezidenti.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4082 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: anual.

                         STRUCTURA DOBANZILOR - mod. 4082 -
                 (operatiuni in lei/devize, rezidenti/nerezidenti)

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    R - Rezidenti
    N - Nerezidenti

 __________
| mod 4000 |                                                        - mii lei -
|__________|___________________________________________________________________
|                     PASIV                   |         |    Lei    |  Devize  |
|                                             |   Cod   |___________|__________|
|                                             | pozitie |  R  |  N  |  R |  N  |
|_____________________________________________|_________|_____|_____|____|_____|
|                       A                     |   B     |  1  |  2  |  3 |  4  |
|_____________________________________________|_________|_____|_____|____|_____|
| CHELTUIELI CU DOBANZILE                     |         |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Operatiuni de trezorerie si operatiuni     |         |     |     |    |     |
|interbancare (exclusiv report/deport)        |   S10   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Report/deport (interbancar)                |   S21   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Operatiuni cu clientela (exclusiv          |         |     |     |    |     |
|report/deport)                               |   S50   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Report/deport (clientela)                  |   S77   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Titluri date in pensiune livrata           |   T0B   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Datorii constituite prin titluri           |   T2B   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Datorii subordonate                        |   T5B   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
| VENITURI DIN DOBANZI                        |         |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Operatiuni de trezorerie si operatiuni     |         |     |     |    |     |
|interbancare (exclusiv report/deport)        |   W10   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Report/deport (interbancar)                |   W21   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Operatiuni cu clientela (exclusiv          |         |     |     |    |     |
|report/deport)                               |   W50   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Report/deport (clientela)                  |   W73   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Titluri primite in pensiune livrata        |   X0B   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Titluri in portofoliu                      |   X0J   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|
|- Credite subordonate                        |   X5B   |     |     |    |     |
|_____________________________________________|_________|_____|_____|____|_____|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

    24. CHELTUIELI EFECTIV PLATITE SI VENITURI EFECTIV INCASATE
                          - mod. 4083 -

    PREZENTARE

    Documentul - mod. 4083 - cuprinde cheltuielile efectiv platite si veniturile efectiv incasate pe parcursul unui exercitiu financiar.

    CONTINUT

    Linii
    Prezinta cheltuielile efectiv platite si veniturile efectiv incasate, defalcate pe categoriile mari de operatiuni.

    Coloane
    Identifica suma cheltuielilor efectiv platite si a veniturilor efectiv incasate.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate.

    Moneda:
    Bancile intocmesc documentul - mod. 4083 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: anual.

    CHELTUIELI EFECTIV PLATITE SI VENITURI EFECTIV INCASATE - mod. 4083 -

                                                         ___
DENUMIREA BANCII .............................          | N | National [   ]
                                                        |___|
                                                        |   |          [   ]
                                               ___ ___  |___|
                                              | 0 | 1 | |   |          [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca |_,_,_,_,_|    |___|___| |___|

 __________
| mod 4083 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  Suma  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
| CHELTUIELI EFECTIV PLATITE                                  |       |        |
|_____________________________________________________________|_______|________|
|- Operatiuni de trezorerie si operatiuni interbancare        |       |        |
|exclusiv report/deport)                                      |  010  |        |
|_____________________________________________________________|_______|________|
|- Report/deport (interbancar)                                |  020  |        |
|_____________________________________________________________|_______|________|
|- Operatiuni cu clientela (exclusiv report/deport), din care |  030  |        |
|_____________________________________________________________|_______|________|
|  - conturile clientelei                                     |  031  |        |
|_____________________________________________________________|_______|________|
|  - conturi de depozite                                      |  032  |        |
|_____________________________________________________________|_______|________|
|  - certificate de depozit, carnete si librete de economii   |  033  |        |
|_____________________________________________________________|_______|________|
|- Report/deport (clientela)                                  |  040  |        |
|_____________________________________________________________|_______|________|
|- Titluri date in pensiune livrata                           |  050  |        |
|_____________________________________________________________|_______|________|
|- Datorii constituite prin titluri                           |  060  |        |
|_____________________________________________________________|_______|________|
|- Datorii subordonate                                        |  070  |        |
|_____________________________________________________________|_______|________|
|VENITURI EFECTIV INCASATE                                    |       |        |
|_____________________________________________________________|_______|________|
|- Operatiuni de trezorerie si operatiuni interbancare        |       |        |
|exclusiv report/deport)                                      |  110  |        |
|_____________________________________________________________|_______|________|
|- Report/deport (interbancar)                                |  120  |        |
|_____________________________________________________________|_______|________|
|- Operatiuni cu clientela (exclusiv report/deport), din care |  130  |        |
|_____________________________________________________________|_______|________|
|  - credite acordate clientelei                              |  131  |        |
|_____________________________________________________________|_______|________|
|  - conturi curente debitoare                                |  132  |        |
|_____________________________________________________________|_______|________|
|- Report/deport (clientela)                                  |  140  |        |
|_____________________________________________________________|_______|________|
|- Titluri primite in pensiune livrata                        |  150  |        |
|_____________________________________________________________|_______|________|
|- Titluri in portofoliu                                      |  160  |        |
|_____________________________________________________________|_______|________|
|- Credite subordonate                                        |  170  |        |
|_____________________________________________________________|_______|________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

    25. REPARTIZAREA PROFITULUI
             - mod. 4084 -

    PREZENTARE

    Documentul - mod. 4084 - cuprinde datele referitoare la repartizarea profitului, aprobate de Adunarea generala a actionarilor bancii, dupa inchiderea contabila anuala.

    CONTINUT

    Linii
    Prezinta repartizarea profitului pe destinatii, precum si profitul nerepartizat.

    Coloane
    Identifica suma totala a profitului si repartizarea acestuia pe destinatii.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor care au sediul in strainatate. Bancile, persoane juridice romane, intocmesc formularul la nivelul global si bancii - "G" - (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii), iar sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea - "N" - (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile intocmesc documentul - mod. 4084 - in lei, care regrupeaza operatiunile in lei si in devize.

    Periodicitate: anual.

                  REPARTIZAREA REZULTATULUI - mod. 4084 -

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

 __________
| mod 4084 |                                                       - mii lei -
|__________|___________________________________________________________________
|                                                             |Cod    |  SUME  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                                A                            |   B   |    1   |
|_____________________________________________________________|_______|________|
|REPARTIZARI DIN PROFIT                                       |       |        |
|_____________________________________________________________|_______|________|
|Rezerve legale                                               |  110  |        |
|_____________________________________________________________|_______|________|
|Rezerva generala pentru riscul de credit                     |  111  |        |
|_____________________________________________________________|_______|________|
|Acoperirea pierderilor contabile din anii precedenti         |  112  |        |
|_____________________________________________________________|_______|________|
|Participarea personalului la profit                          |  113  |        |
|_____________________________________________________________|_______|________|
|Cota managerului din profitul net                            |  114  |        |
|_____________________________________________________________|_______|________|
|Surse proprii de finantare, din care                         |  115  |        |
|_____________________________________________________________|_______|________|
|- constituite din sumele aferente reducerii impozitului      |       |        |
|  pe profit                                                  |  116  |        |
|_____________________________________________________________|_______|________|
|Rezerve statutare si alte rezerve                            |  117  |        |
|_____________________________________________________________|_______|________|
|Alte repartizari din profit prevazute de lege                |  118  |        |
|_____________________________________________________________|_______|________|
|Dividende de platit, din care:                               |  119  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite statului                                |  120  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite FPS                                     |  121  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite SIF                                     |  122  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite regiilor autonome                       |  123  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite societatilor comerciale, din care:      |  124  |        |
|_____________________________________________________________|_______|________|
|   - dividende cuvenite societatilor comerciale nerezidente  |  125  |        |
|_____________________________________________________________|_______|________|
|- dividende cuvenite persoanelor fizice, din care            |  126  |        |
|_____________________________________________________________|_______|________|
|   - dividende cuvenite persoanelor fizice nerezidente       |  127  |        |
|_____________________________________________________________|_______|________|
|PROFIT NEREPARTIZAT                                          |  130  |        |
|_____________________________________________________________|_______|________|
    *) "G" - se completeaza de catre bancile persoane juridice romane
       "N" - se completeaza de sucursalele din Romania ale bancilor straine

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura            Numele, prenumele si
              si stampila bancii                       semnatura

    26. INDICATORI DE ACTIVITATE
             - mod. 4090 -

    PREZENTARE

    Documentul - mod. 4090 - cuprinde datele referitoare la personal, reteaua comerciala, numarul de conturi, situatia unor credite si imprumuturi, capitalul social, plati restante, precum si alte date informative.

    CONTINUT

    Personalul

    Numar salariati:
    Reprezinta numarul salariatilor existenti la finele perioadei pentru care se intocmeste documentul - mod. 4090 -.

    Numar mediu de salariati:
    Reprezinta numarul mediu de salariati cu contract de munca si care se determina ca medie aritmetica simpla a numarului zilnic al salariatilor, corespunzatoare zilelor calendaristice din luna respectiva, inclusiv zilele de repaus saptamanal sau sarbatorile legale pentru care se ia in calcul numarul salariatilor din ziua precedenta. Pentru salariatii cu jumatate de norma, se iau in calcul 0,5 persoane.
    Pentru o perioada mai mare, numarul mediu de salariati se determina prin insumarea numerelor medii lunare din perioada data si impartirea rezultatului obtinut la numarul lunilor din acea perioada.

    Numar colaboratori:
    Reprezinta numarul colaboratorilor (cu contract civil) existenti la finele perioadei pentru care se intocmeste documentul - mod. 4090 -.

    Salarii brute:
    Cuprinde salarii brute, sporuri, indemnizatii, sume platite sub forma de indexare sau compensare, premii, avantaje in natura acordate salariatilor, care sunt reflectate in creditul conturilor 3511 "Personal - remuneratii datorate", 3512 "Personal - ajutoare materiale datorate", 3519 "Alte datorii si creante in legatura cu personalul" in corespondenta cu conturile 611 "Cheltuieli cu remuneratiile personalului" si 617 "Alte cheltuieli privind personalul".

    Drepturi banesti cuvenite colaboratorilor:
    Cuprinde drepturile banesti cuvenite colaboratorilor in baza contractelor incheiate, care sunt reflectate in creditul contului 3566 "Alti creditori diversi" in corespondenta cu sumele de aceasta natura inregistrate in contul 6344 "Cheltuieli cu colaboratorii si de intermediere".

    Reteaua comerciala
    Cuprinde numarul de subunitati teritoriale in functiune, precum si numarul de Ghisee Automate de Banca, in tara si in strainatate, dupa caz.

    Numarul de conturi ale clientelei
    Cuprinde numarul de conturi ale clientelei, in functie de diferite categorii de conturi.
    Notiunea de conturi nu se confunda cu cea de client. Un client poate avea mai multe conturi de natura diferita.

    Date privind situatia creditelor si imprumuturilor

    Credite:
    Cuprinde soldul creditelor, la finele perioadei de raportare, acordate debitorilor aflati in relatii speciale cu banca, asa cum este reglementat prin Normele Bancii Nationale a Romaniei.

    Imprumuturi:
    Cuprinde soldul imprumuturilor mari, la finele perioadei de raportare, acordate clientilor, stabilite conform Normelor Bancii Nationale a Romaniei, soldul imprumuturilor in contul datoriei publice, precum si alte categorii de imprumuturi.

    Date privind capitalul social

    Capital social:
    Cuprinde pe linii structura actionariatului bancii grupata pe anumite categorii de persoane juridice si fizice, iar pe coloane, soldul, la inceputul anului si la sfarsitul perioadei al capitalului social subscris si varsat.

    Datele privind investitiile straine in Romania
    Cuprinde informatii cu privire la investitiile straine in Romania, respectiv participarile de capital strain detinute in capitalul social al bancilor.

    Plati restante

    Furnizori restanti:
    Cuprinde obligatiile de plata restante fata de furnizori, preluate din soldul creditor al contului 3566 "Alti creditori diversi", stabilite pe baza termenelor din contracte. Daca in contracte nu se specifica termenul, se considera obligatii de plata restante cele care depasesc 30 de zile.

    Contributia unitatii la asigurarile sociale:
    Cuprinde contributia restanta a bancii la asigurarile sociale, care se va prelua din soldul creditor al contului 35211 "Contributia unitatii la asigurarile sociale".

    Contributia angajatilor si angajatorului la constituirea fondului initial al asigurarilor sociale de sanatate:

    Cuprinde contributia angajatilor si angajatorului, restanta, la fondul initial al asigurarilor sociale de sanatate, care se va prelua din soldurile creditoare ale conturilor 35213 "Contributia asiguratilor la fondul de asigurari sociale de sanatate" si, respectiv, 35211 "Contributia unitatii la asigurarile sociale".

    Contributia personalului pentru pensia suplimentara:
    Cuprinde contributia restanta a personalului pentru pensia suplimentara, care se va prelua din soldul creditor al contului 35212 "Contributia personalului pentru pensia suplimentara".

    Contributia unitatii si a personalului la fondul de somaj:
    Cuprinde contributia restanta a bancii si a personalului la fondul de somaj, care se va prelua din soldurile creditoare ale conturilor 35221 "Contributia unitatii la fondul de somaj" si, respectiv, 35222 "Contributia personalului la fondul de somaj".

    Obligatii restante fata de alti creditori:
    Cuprinde obligatiile restante fata de alti creditori, care se vor prelua din soldurile creditoare ale conturilor 162, 262 reprezentand "Alte sume datorate", ale conturilor din grupa 32 "Datorii constituite prin titluri", ale conturilor 3027 "Datorii privind titlurile", 331 "Conturile societatilor bancare", 332 "Conturile organismelor de plasament colectiv de valori mobiliare (OPCVM)", 333 "Conturile societatilor de bursa", 334 "Conturile altor institutii financiare", 335 "Conturile clientelei", 3361 "Alte sume de platit privind operatiunile cu titluri", 3372 "Datorii atasate", 356 "Creditori diversi", 3511 "Personal - remuneratii datorate", 3512 "Personal - ajutoare materiale datorate", 3513 "Participarea personalului la profit", 3515 "Drepturi de personal neridicate", 3516 "Retineri din remuneratii datorate tertilor", 35191 "Alte datorii in legatura cu personalul", 35261 "Alte datorii sociale", 3538 "Fonduri speciale - taxe si varsaminte asimilate", 341 "Decontari-intrabancare", 354 "Dividende de plata", 3036 "Varsaminte de efectuat privind titlurile de plasament", 418 "Varsaminte de efectuat pentru parti in societati comerciale legate, pentru titluri de participare si pentru titluri ale activitatii de portofoliu".

    Impozite si taxe neplatite la termenul stabilit la bugetul de stat:
    Cuprinde obligatiile de plata restante fata de bugetul de stat (impozit pe profit, impozit pe salarii, taxa pe valoarea adaugata de plata, accize, taxe vamale, impozit pe dividende etc.).

    Impozite si taxe neplatite la termenul stabilit la bugetele locale:
    Cuprinde obligatiile de plata restante fata de bugetele locale (impozit pe profit, taxa pentru folosirea terenurilor proprietate de stat, impozit pe cladiri si terenuri, taxa asupra mijloacelor de transport etc.).
    Impozitele si taxele neplatite la termen, inscrise la pozitiile 612 si 613, sunt structurate conform Legii bugetului, datele preluandu-se din soldurile creditoare ale conturilor 3531 "Impozitul pe profit", 35323 "TVA de plata", 3533 "Impozitul pe salarii", 3536 "Alte impozite, taxe si varsaminte asimilate" si 3539 "Alte datorii si creante cu bugetul statului".

    Imprumuturi primite nerambursate la scadenta:
    Cuprinde imprumuturile primite si nerambursate la scadenta care se preiau din soldul conturilor 112 "Imprumuturi de refinantare de la Banca Nationala a Romaniei", 1421 "Imprumuturi de pe o zi pe alta primite de la banci", 1422 "Imprumuturi la termen primite de la banci", 1423 "Imprumuturi financiare primite de la banci", 1521 "Valori date in pensiune de pe o zi pe alta", 1522 "Valori date in pensiune la termen", 2321 "Imprumuturi de pe o zi pe alta de la clientela financiara", 2322 "Imprumuturi la termen de la clientela financiara", 2431 "Valori date in pensiune de pe o zi pe alta", 2432 "Valori date in pensiune la termen" si 30121 "Titluri date in pensiune livrata".

    Dobanzi neplatite aferente imprumuturilor primite:
    Cuprinde dobanzile restante aferente imprumuturilor primite, care se preiau din soldul conturilor: 1172, 1427, 1527, 2327, 2437, 30127 reprezentand "Datorii atasate".

    Depozite banesti primite nerambursate la scadenta:
    Cuprinde depozitele banesti primite si nerambursate la scadenta care se preiau din soldul conturilor 1321 "Depozite la vedere ale bancilor", 1322 "Depozite la termen ale bancilor", 1323 "Depozite colaterale ale bancilor", 2531 "Depozite la vedere", 2532 "Depozite la termen", 2533 "Depozite colaterale".

    Dobanzi neplatite aferente depozitelor banesti primite:
    Cuprinde dobanzile restante aferente depozitelor banesti primite, care se preiau din soldul conturilor 1327 si 2537 reprezentand "Datorii atasate".

    Date privind rezultatele inregistrate
    La pozitiile 701 si 702, col. 1, bancile care au in subordine subunitati vor inscrie cifra unu, indiferent de numarul acestora.

    Alte date informative
    Cuprinde diferenta de amortizare aferenta gradului de neutilizare a mijloacelor fixe, care se preia din soldul creditor al contului de evidenta 995 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe", precum si valoarea mijloacelor fixe amortizate integral si folosite in continuare.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv sucursalele din Romania ale bancilor cu sediul in strainatate.
    Bancile, persoane juridice romane, intocmesc:
    - o situatie - mod 4090 - la nivelul global al bancii "G" (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii);
    - o situatie - mod 4090 - la nivelul teritoriului national "N" (sediu social, sucursale si alte sedii secundare aflate in Romania);
    - o situatie - mod 4090 - pentru fiecare subunitate din strainatate a bancii "S" (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate).
    Sucursalele din Romania ale bancilor cu sediul in strainatate intocmesc formularul la nivelul teritoriului national in care sucursala isi desfasoara activitatea "N" (sucursala insasi si sediile secundare subordonate acesteia).

    Moneda:
    Bancile intocmesc documentul - mod. 4090 - potrivit informatiilor cerute de formular, in lei prin regruparea operatiunilor in lei si in devize, in echivalent lei pentru operatiunile in devize sau, dupa caz, numai in devize.

    Periodicitate: semestrial (sem. I) si anual.

                     INDICATORI DE ACTIVITATE - mod. 4090 -

DENUMIREA BANCII: ...........................         ___
                                                     | N | National*)   [   ]
                                                     |___|
                                                     | S | Strainatate*)[   ]
                                            ___ ___  |___|
                                           | 0 | 1 | | G | Global*)     [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_| |___|___| |___|

 __________
|mod. 4090 |
|__________|___________________________________________________________________
|               PERSONALUL             |Cod    |Realizari aferente perioadei de|
|                                      |pozitie|raportare                      |
|______________________________________|_______|_______________________________|
|             A                        |   B   |               1               |
|______________________________________|_______|_______________________________|
| Numar salariati                      |   010 |                               |
|______________________________________|_______|_______________________________|
| Numar mediu de salariati (cu contract|       |                               |
| de munca)                            |   020 |                               |
|______________________________________|_______|_______________________________|
| Numar colaboratori (cu contract      |       |                               |
| civil)                               |   030 |                               |
|______________________________________|_______|_______________________________|
| Salarii brute           - mii lei -  |   040 |                               |
|______________________________________|_______|_______________________________|
| Drepturi banesti cuvenite            |       |                               |
| colaboratorilor          - mii lei - |   050 |                               |
|______________________________________|_______|_______________________________|

 ______________________________________________________________________________
|        RETEAUA COMERCIALA            |Cod    |Realizari aferente perioadei   |
|                                      |pozitie|de raportare                   |
|______________________________________|_______|_______________________________|
|             A                        |   B   |               1               |
|______________________________________|_______|_______________________________|
| Numar subunitati teritoriale in      |       |                               |
| functiune, in tara, din care:        |   101 |                               |
|______________________________________|_______|_______________________________|
| - sucursale                          |   102 |                               |
|______________________________________|_______|_______________________________|
| - agentii                            |   103 |                               |
|______________________________________|_______|_______________________________|
| - puncte de lucru                    |   104 |                               |
|______________________________________|_______|_______________________________|
| - reprezentante                      |   105 |                               |
|______________________________________|_______|_______________________________|
| Numar subunitati teritoriale in      |       |                               |
| functiune, in strainatate, din care: |   111 |                               |
|______________________________________|_______|_______________________________|
| - sucursale                          |   112 |                               |
|______________________________________|_______|_______________________________|
| - agentii                            |   113 |                               |
|______________________________________|_______|_______________________________|
| - reprezentante                      |   114 |                               |
|______________________________________|_______|_______________________________|
| Numar Ghisee Automate de Banca       |   121 |                               |
|______________________________________|_______|_______________________________|

 ______________________________________________________________________________
| NUMARUL DE CONTURI ALE CLIENTELEI    |Cod    |             Numar             |
|                                      |pozitie|                               |
|______________________________________|_______|_______________________________|
|             A                        |   B   |               1               |
|______________________________________|_______|_______________________________|
| CONTURI CURENTE, din care:           |   201 |                               |
|______________________________________|_______|_______________________________|
| - Clientela nefinanciara             |   202 |                               |
|______________________________________|_______|_______________________________|
| - Organisme colective de plasament in|       |                               |
|   valori mobiliare                   |   203 |                               |
|______________________________________|_______|_______________________________|
| - Institutii financiare, altele decat|       |                               |
|   bancile                            |   204 |                               |
|______________________________________|_______|_______________________________|
| CONTURI DE FACTORING                 |   210 |                               |
|______________________________________|_______|_______________________________|
| CONTURI DE DEPOZITE                  |   211 |                               |
|______________________________________|_______|_______________________________|
| - Clientela nefinanciara             |   212 |                               |
|______________________________________|_______|_______________________________|
| - Organisme colective de plasament in|       |                               |
|   valori mobiliare                   |   213 |                               |
|______________________________________|_______|_______________________________|
| - Institutii financiare altele decat |       |                               |
|   bancile                            |   214 |                               |
|______________________________________|_______|_______________________________|
| CONTURI DE CARNETE SI LIBRETE DE     |       |                               |
| ECONOMII                             |   215 |                               |
|______________________________________|_______|_______________________________|
    *) "G", "N" si "S" - se completeaza, dupa caz, de catre bancile persoane juridice romane
       "N" - se completeaza de sucursalele din Romania ale bancilor straine

                                                       ___
DENUMIREA BANCII: ...........................         | N | National    [   ]
                                                      |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 __________
|mod. 4090 |
|__________|___________________________________________________________________
| DATE PRIVIND SITUATIA CREDITELOR SI           |Cod    |Realizari aferente    |
| IMPRUMUTURILOR                                |pozitie|perioadei de raportare|
|                                               |       |     - mii lei -      |
|_______________________________________________|_______|______________________|
|                      A                        |   B   |         1            |
|_______________________________________________|_______|______________________|
| Credite acordate, nerambursate la scadenta    |       |                      |
| - TOTAL (poz. 302 la 307), din care:          |   301 |                      |
|_______________________________________________|_______|______________________|
| - pana la 30 de zile                          |   302 |                      |
|_______________________________________________|_______|______________________|
| - 30 - 90 de zile                             |   303 |                      |
|_______________________________________________|_______|______________________|
| - 90 - 180 de zile                            |   304 |                      |
|_______________________________________________|_______|______________________|
| - 180 - 270 de zile                           |   305 |                      |
|_______________________________________________|_______|______________________|
| - 270 - 360 de zile                           |   306 |                      |
|_______________________________________________|_______|______________________|
| - peste 1 an                                  |   307 |                      |
|_______________________________________________|_______|______________________|
| Dobanzi restante neincasate aferente          |       |                      |
| creditelor acordate                           |   308 |                      |
|_______________________________________________|_______|______________________|
| Credite acordate debitorilor aflati in relatii|       |                      |
| speciale cu banca - TOTAL                     |       |                      |
| (poz. 310 + 311 + 313 + 315), din care:       |   309 |                      |
|_______________________________________________|_______|______________________|
| - credite acordate actionarilor               |       |                      |
|   semnificativi, precum si societatilor       |       |                      |
|   comerciale aflate sub control efectiv,      |       |                      |
|   direct sau indirect al acestor actionari    |   310 |                      |
|_______________________________________________|_______|______________________|
| - credite acordate societatilor comerciale    |       |                      |
|   nebancare la al caror capital social        |       |                      |
|   banca detine titluri de participare         |       |                      |
|   si/sau parti in societati comerciale        |       |                      |
|   legate, din care:                           |   311 |                      |
|_______________________________________________|_______|______________________|
|   - credite acordate societatilor             |       |                      |
|     comerciale nebancare la al caror          |       |                      |
|     capital social banca are o                |       |                      |
|     participatie de cel putin 10%             |   312 |                      |
|_______________________________________________|_______|______________________|
| - credite acordate personalului propriu al    |       |                      |
|   bancilor, din care:                         |   313 |                      |
|_______________________________________________|_______|______________________|
|   - credite acordate cu dobanda preferentiala |       |                      |
|     personalului propriu al bancilor          |   314 |                      |
|_______________________________________________|_______|______________________|
| - alte credite acordate debitorilor aflati    |       |                      |
|   in relatii speciale cu banca                |   315 |                      |
|_______________________________________________|_______|______________________|
| Imprumuturi mari acordate clientilor - TOTAL, |       |                      |
| din care:                                     |   316 |                      |
|_______________________________________________|_______|______________________|
| - imprumuturi mari, ce depasesc 20% din       |       |                      |
|   fondurile proprii ale bancii                |   317 |                      |
|_______________________________________________|_______|______________________|
| Imprumuturi pentru datoria publica - TOTAL    |       |                      |
| (poz. 331 + 334 + 335), din care:             |   330 |                      |
|_______________________________________________|_______|______________________|
| Imprumuturi in contul datoriei publice        |       |                      |
| interne, conform Legii nr. 7/1992 - total     |       |                      |
| (poz. 332 + 333), din care:                   |   331 |                      |
|_______________________________________________|_______|______________________|
| - aferente creditelor pentru investitii       |       |                      |
|   devenite neperformante si pierderi          |       |                      |
|   preluate la datoria publica interna,        |       |                      |
|   conform Legii nr. 7/1992                    |   332 |                      |
|_______________________________________________|_______|______________________|
| - aferente creditelor pentru exporturi si     |       |                      |
|   lucrari de constructii-montaj, pe baza de   |       |                      |
|   acorduri guvernamentale, comerciale si de   |       |                      |
|   cooperare cu alte tari, devenite            |       |                      |
|   neperformante, preluate la datoria          |       |                      |
|   publica interna, conform Legii nr. 7/1992   |   333 |                      |
|_______________________________________________|_______|______________________|
| Imprumuturi in contul datoriei publice        |       |                      |
| interne, conform                              |       |                      |
| Ordonantei Guvernului nr. 1/1994              |   334 |                      |
|_______________________________________________|_______|______________________|
| Alte imprumuturi acordate in contul datoriei  |       |                      |
| publice interne, conform prevederilor legale  |   335 |                      |
|_______________________________________________|_______|______________________|
| Imprumut pentru finantarea investitiei        |       |                      |
| Krivoi-Rog, conform Legii nr. 95/1993         |   340 |                      |
|_______________________________________________|_______|______________________|

                                                       ___
DENUMIREA BANCII: ...........................         | N | National    [   ]
                                                      |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    I - TOTAL - mii lei -
    II - in devize (echivalent mii lei)
    III - in devize (echivalent USD)

 __________
|mod. 4090 |
|__________|___________________________________________________________________
|         DATE PRIVIND CAPITALUL SOCIAL        |    Capital social subscris    |
|                                              |_______________________________|
|                                              |Cod    |Inceputul  |Sfarsitul  |
|                                              |pozitie|anului     |perioadei  |
|                                              |       |___________|___________|
|                                              |       |   |din    |   |din    |
|                                              |       | I |care:  | I |care:  |
|                                              |       |   |_______|   |_______|
|                                              |       |   |II |III|   |II |III|
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
| Capital social, din care:                    |   401 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - F.P.S.                                     |   402 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - S.I.F.                                     |   403 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - regii autonome                             |   404 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale rezidente |   405 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale           |       |   |   |   |   |   |   |
|   nerezidente                                |   406 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice rezidente                  |   407 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice nerezidente                |   408 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
|                                              |    Capital social varsat      |
|                                              |_______________________________|
|                                              |Cod    |Inceputul  |Sfarsitul  |
|         DATE PRIVIND CAPITALUL SOCIAL        |pozitie|anului     |perioadei  |
|                                              |       |___________|___________|
|                                              |       |   |din    |   |din    |
|                                              |       | I |care:  | I |care:  |
|                                              |       |   |_______|   |_______|
|                                              |       |   |II |III|   |II |III|
|______________________________________________|_______|___|___|___|___|___|___|
|                      A                       |   B   | 1 | 2 | 3 | 4 | 5 | 6 |
|______________________________________________|_______|___|___|___|___|___|___|
| Capital social, din care:                    |   420 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - F.P.S.                                     |   421 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - S.I.F.                                     |   422 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - regii autonome                             |   423 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale rezidente |   424 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale           |       |   |   |   |   |   |   |
|   nerezidente                                |   425 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice rezidente                  |   426 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice nerezidente                |   427 |   |   |   |   |   |   |
|______________________________________________|_______|___|___|___|___|___|___|

                                                       ___
DENUMIREA BANCII: ...........................         | N | National
                                                      |___|
                                                      | S | Strainatate
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 __________
|mod. 4090 |
|__________|__________________________________________________________________
| DATE PRIVIND INVESTITIILE STRAINE IN         |Cod    |Suma in devize         |
| ROMANIA                                      |pozitie|(echivalent dolari SUA)|
|______________________________________________|_______|_______________________|
|                    A                         |   B   |         1             |
|______________________________________________|_______|_______________________|
| Total capital social varsat de investitorul  |       |                       |
| strain, pana la inceputul anului             |   501 |                       |
|______________________________________________|_______|_______________________|
| Cresterea capitalului varsat de investitorul |       |                       |
| strain in cursul perioadei                   |       |                       |
| (poz. 503 la 506):                           |   502 |                       |
|______________________________________________|_______|_______________________|
| - cumparari de actiuni                       |   503 |                       |
|______________________________________________|_______|_______________________|
| - dividende reinvestite                      |   504 |                       |
|______________________________________________|_______|_______________________|
| - conversii de imprumuturi in actiuni        |   505 |                       |
|______________________________________________|_______|_______________________|
| - alte modalitati                            |   506 |                       |
|______________________________________________|_______|_______________________|
| Descresterea capitalului social varsat de    |       |                       |
| investitorul strain in cursul perioadei      |       |                       |
| (poz. 508 la 510):                           |   507 |                       |
|______________________________________________|_______|_______________________|
| - vanzari de actiuni                         |   508 |                       |
|______________________________________________|_______|_______________________|
| - restituiri de capital                      |   509 |                       |
|______________________________________________|_______|_______________________|
| - alte modalitati                            |   510 |                       |
|______________________________________________|_______|_______________________|
| Total capital social varsat de investitorul  |       |                       |
| strain, la sfarsitul perioadei               |       |                       |
| (poz. 501 + 502 - 507)                       |   511 |                       |
|______________________________________________|_______|_______________________|
| Cota de participare a investitorului strain  |       |                       |
| (%)                                          |   512 |                       |
|______________________________________________|_______|_______________________|
| Imprumuturi acordate de investitorul strain  |   513 |                       |
|______________________________________________|_______|_______________________|

                                                       ___
DENUMIREA BANCII: ...........................         | N | National    [   ]
                                                      |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 __________
|mod. 4090 |
|__________|___________________________________________________________________
|              PLATI RESTANTE                   |Cod    |Realizari aferente    |
|                                               |pozitie|perioadei de raportare|
|                                               |       |     - mii lei -      |
|_______________________________________________|_______|______________________|
|                      A                        |   B   |         1            |
|_______________________________________________|_______|______________________|
| PLATI RESTANTE - TOTAL                        |       |                      |
| (poz. 602 + 606 + 611 la 614 + 619 + 620 +    |       |                      |
| 625), din care:                               |   601 |                      |
|_______________________________________________|_______|______________________|
| Furnizori restanti - TOTAL (poz. 603 la 605), |       |                      |
| din care:                                     |   602 |                      |
|_______________________________________________|_______|______________________|
| - peste 30 de zile                            |   603 |                      |
|_______________________________________________|_______|______________________|
| - peste 90 de zile                            |   604 |                      |
|_______________________________________________|_______|______________________|
| - peste 1 an                                  |   605 |                      |
|_______________________________________________|_______|______________________|
| Creditori restanti - TOTAL (poz. 607 la 610), |       |                      |
| din care:                                     |   606 |                      |
|_______________________________________________|_______|______________________|
| - contributia unitatii la asigurarile sociale |   607 |                      |
|_______________________________________________|_______|______________________|
| - contributia angajatilor si angajatorilor la |       |                      |
|   constituirea fondului initial al            |       |                      |
|   asigurarilor sociale de sanatate            |   608 |                      |
|_______________________________________________|_______|______________________|
| - contributia personalului pentru pensia      |       |                      |
|   suplimentara                                |   609 |                      |
|_______________________________________________|_______|______________________|
| - contributia unitatii si a personalului la   |       |                      |
|   fondul de somaj                             |   610 |                      |
|_______________________________________________|_______|______________________|
| Obligatii restante fata de alti creditori     |   611 |                      |
|_______________________________________________|_______|______________________|
| Impozite si taxe neplatite la termenul        |       |                      |
| stabilit la bugetul de stat                   |   612 |                      |
|_______________________________________________|_______|______________________|
| Impozite si taxe neplatite la termenul        |       |                      |
| stabilit la bugetele locale                   |   613 |                      |
|_______________________________________________|_______|______________________|
| Imprumuturi primite nerambursate la scadenta  |       |                      |
| TOTAL (poz. 615 la 618), din care: |   614 |                      |
|_______________________________________________|_______|______________________|
| - restante pana la 30 de zile                 |   615 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 30 de zile                    |   616 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 90 de zile                    |   617 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 1 an                          |   618 |                      |
|_______________________________________________|_______|______________________|
| Dobanzi neplatite aferente imprumuturilor     |       |                      |
| primite                                       |   619 |                      |
|_______________________________________________|_______|______________________|
| Depozite banesti primite nerambursate la      |       |                      |
| scadenta - TOTAL (poz. 621 la 624), din care: |   620 |                      |
|_______________________________________________|_______|______________________|
| - restante pana la 30 de zile                 |   621 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 30 de zile                    |   622 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 90 de zile                    |   623 |                      |
|_______________________________________________|_______|______________________|
| - restante dupa 1 an                          |   624 |                      |
|_______________________________________________|_______|______________________|
| Dobanzi neplatite aferente depozitelor banesti|       |                      |
| primite                                       |   625 |                      |
|_______________________________________________|_______|______________________|

                                                       ___
DENUMIREA BANCII: ...........................         | N | National    [   ]
                                                      |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 __________
|mod. 4090 |
|__________|___________________________________________________________________
| DATE PRIVIND REZULTATELE        |Cod    |Numar unitati|Realizari aferente    |
| INREGISTRATE                    |pozitie|             |perioadei de raportare|
|                                 |       |             |     - mii lei -      |
|_________________________________|_______|_____________|______________________|
|                A                |   B   |     1       |          2           |
|_________________________________|_______|_____________|______________________|
| Unitati care au inregistrat     |       |             |                      |
| profit                          |   701 |             |                      |
|_________________________________|_______|_____________|______________________|
| Unitati care au inregistrat     |       |             |                      |
| pierderi                        |   702 |             |                      |
|_________________________________|_______|_____________|______________________|

 ______________________________________________________________________________
|      ALTE DATE INFORMATIVE      |Cod    | Realizari aferente perioadei de    |
|                                 |pozitie| raportare                          |
|                                 |       |            - mii lei -             |
|_________________________________|_______|____________________________________|
|             A                   |   B   |                 1                  |
|_________________________________|_______|____________________________________|
| Amortizarea aferenta gradului de|       |                                    |
| neutilizare a mijloacelor fixe  |   801 |                                    |
|_________________________________|_______|____________________________________|
| Mijloace fixe amortizate        |       |                                    |
| integral si folosite in         |       |                                    |
| continuare                      |   802 |                                    |
|_________________________________|_______|____________________________________|

                 ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
             (CONDUCATORUL BANCII)                  FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
              si stampila bancii                        semnatura

    27. SITUATIA PATRIMONIULUI
            - mod. 4100 -

    PREZENTARE
    Documentul - mod. 4100 - este o raportare de sinteza, care cuprinde pe categorii de operatiuni, activitatea fiecarei sucursale, agentii sau altor asemenea unitati fara personalitate juridica implantate in strainatate (4100 "fiecare unitate"), precum si activitatea realizata pe ansamblul bancii (4100 "global").

    CONTINUT

    Linii
    Posturile de activ, de pasiv si din afara bilantului sunt grupate pe categorii de operatiuni, astfel:
    - pentru activ:
        - operatiuni de trezorerie si operatiuni interbancare, care regrupeaza, in principal, operatiunile efectuate cu bancile;
        - operatiuni cu clientela, care reflecta operatiunile efectuate cu agentii economici, altii decat bancile;
        - operatiuni cu titluri si operatiuni diverse;
        - valori imobilizate;
        - actionari sau asociati.
    Creantele restante si indoielnice sunt evidentiate pe langa fiecare clasa de activ, la pozitia " Creante restante " si respectiv, "Creante indoielnice", iar cele privind riscurile de tara sunt mentinute in conturile lor de origine.
    Creantele atasate reprezentand dobanzi de primit, calculate si neajunse la scadenta, mai putin cele aferente creantelor restante si indoielnice, se inscriu pe langa fiecare clasa la pozitia "Creante atasate".
    - pentru pasiv:
        - operatiuni de trezorerie si operatiuni interbancare, care regrupeaza operatiunile efectuate cu bancile;
        - operatiuni cu clientela, alta decat bancile;
        - operatiuni cu titluri si operatiuni diverse;
        - capitaluri proprii, asimilate si provizioane. Unele sume prezentate in aceasta rubrica pot fi negative.
    Datorii atasate reprezentand dobanzi de platit, calculate si neajunse la scadenta, se inscriu pe langa fiecare clasa la pozitia "Datorii atasate"
    - pentru extrabilantiere:
        - angajamente de finantare;
        - angajamente de garantie;
        - angajamente privind titlurile;
        - operatiuni in devize;
        - angajamente diverse;
        - angajamente indoielnice.
    Angajamentele indoielnice se refera la ansamblul angajamentelor din afara bilantului.

    Coloane
    Coloana "Amortizari si provizioane" a documentului - mod. 4100 - este rezervata inregistrarii provizioanelor pentru depreciere sau pentru contrapartida si inregistrarii amortizarilor, care se deduc din valoarea bruta a elementelor la care se calculeaza; provizioanele de contrapartida constituite in lei sau in devize, care nu sunt de natura riscului de tara, sunt inscrise in dreptul liniilor de creante din coloana "Amortizari si provizioane".
    Coloana "Sume nete" inregistreaza sumele nete obtinute dupa deducerea provizioanelor si amortizarilor.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv pentru sucursale, agentii sau alte asemenea unitati fara personalitate juridica implantate in strainatate:
    - o situatie - mod. 4100 - la nivelul global al bancii "G" (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii);
    - o situatie - mod. 4100 - pentru fiecare subunitate din strainatate a bancii "S" (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate).

    Moneda:
    Bancile intocmesc documentul - mod. 4100 - in lei, care cuprinde operatiunile in toate monedele evaluate in contravaloare lei.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

                     SITUATIA PATRIMONIULUI - mod. 4100 -

JUDETUL _______________________|_|_|    FORMA DE PROPRIETATE ______________|_|_|
DENUMIREA BANCII: __________________    ACTIVITATEA (se va inscrie activitatea
ADRESA LOC: ____________, sector ___    preponderenta) _________________________
STR.: _____________________ nr.: ___    Cod grupa CAEN __________________|_|_|_|
TELEFONUL: _________ FAXUL: ________    CODUL FISCAL ______|_|_|_|_|_|_|_|_|_|_|
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________

                                                     ___
                                                    |   |               [   ]
                                                    |___|
                                                    | S | Strainatate*) [   ]
                                           ___ ___  |___|
                                          | 0 | 1 | | G | Global*)      [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_||___|___| |___|

 ___________
| 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 banci                  |   A25 |           |    |
|_____________________________________________________|_______|___________|____|
| - Depozite la banci                                 |  A101 |           |    |
|_____________________________________________________|_______|___________|____|
| - Credite acordate bancilor                         |   A30 |           |    |
|_____________________________________________________|_______|___________|____|
| - Valori primite in pensiune                        |   A40 |           |    |
|_____________________________________________________|_______|___________|____|
| - Valori de recuperat                               |   A50 |           |    |
|_____________________________________________________|_______|___________|____|
| - 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                            |   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 bancile persoane juridice romane

                                                       ___
DENUMIREA BANCII: ...........................         |   |             [   ]
Unitatea din strainatate: ...................         |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 1 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| 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 BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura             Numele, prenumele si
               si stampila bancii                       semnatura

                      SITUATIA PATRIMONIULUI - mod. 4100 -

                                                       ___
DENUMIREA BANCII: ...........................         |   |             [   ]
Unitatea din strainatate: ...................         |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 2 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| 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 bancilor                      |   G25 |        |
|_____________________________________________________________|_______|________|
| - Depozite ale bancilor                                     |  G101 |        |
|_____________________________________________________________|_______|________|
| - Imprumuturi primite de la banci                           |   G30 |        |
|_____________________________________________________________|_______|________|
| - Valori date in pensiune                                   |   G40 |        |
|_____________________________________________________________|_______|________|
| - Alte sume datorate                                        |   G49 |        |
|_____________________________________________________________|_______|________|
| - 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                                    |   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 BANCII)                 FINANCIAR-CONTABIL,
         Numele, prenumele, semnatura           Numele, prenumele si
             si stampila bancii                      semnatura

                       SITUATIA PATRIMONIULUI - mod. 4100 -

                                                       ___
DENUMIREA BANCII: ...........................         |   |             [   ]
Unitatea din strainatate: ...................         |___|
                                                      | S | Strainatate [   ]
                                             ___ ___  |___|
                                            | 0 | 3 | | G | Global      [ 3 ] TM
Data: |_,_|_,_|_,_|  Cod banca: |_,_,_,_,_| |___|___| |___|

 ___________
| mod. 4100 |                                                       - mii lei -
|___________|__________________________________________________________________
|                 CONTURI IN AFARA BILANTULUI                 |Cod    |  Sume  |
|                                                             |pozitie|        |
|_____________________________________________________________|_______|________|
|                              A                              |   B   |    1   |
|_____________________________________________________________|_______|________|
| ANGAJAMENTE DE FINANTARE                                    |       |        |
|_____________________________________________________________|_______|________|
| - Angajamente in favoarea altor banci                       |   N1B |
|_____________________________________________________________|_______|________|
| - Angajamente primite de la alte banci                      |   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 banci       |   N3B |        |
|_____________________________________________________________|_______|________|
| - Cautiuni, avaluri si alte garantii primite de la alte     |       |        |
|   banci                                                     |   N4A |        |
|_____________________________________________________________|_______|________|
| - Garantii date pentru clientela                            |   N5A |        |
|_____________________________________________________________|_______|________|
| - Garantii primite de la clientela                          |   N7A |        |
|_____________________________________________________________|_______|________|
| ANGAJAMENTE PRIVIND TITLURILE                               |       |        |
|_____________________________________________________________|_______|________|
| - Titluri de primit                                         |   N8B |        |
|_____________________________________________________________|_______|________|
|   - Titluri vandute cu posibilitate de rascumparare         |   N8Q |        |
|_____________________________________________________________|_______|________|
|   - Alte titluri de primit                                  |   N8Z |        |
|_____________________________________________________________|_______|________|
| - Titluri de livrat                                         |   N9B |        |
|_____________________________________________________________|_______|________|
|   - Titluri cumparate cu posibilitate de rascumparare       |   N9Q |        |
|_____________________________________________________________|_______|________|
|   - Alte titluri de livrat                                  |   N9Z |        |
|_____________________________________________________________|_______|________|
| OPERATIUNI IN DEVIZE                                        |       |        |
|_____________________________________________________________|_______|________|
| - Operatiuni de schimb la termen                            |       |        |
|_____________________________________________________________|_______|________|
|   - Monede de primit                                        |   P7A |        |
|_____________________________________________________________|_______|________|
|   - Monede de livrat                                        |   P7M |        |
|_____________________________________________________________|_______|________|
| - Report/deport calculat anticipat                          |       |        |
|_____________________________________________________________|_______|________|
|   - de primit                                               |   P8B |        |
|_____________________________________________________________|_______|________|
|   - de platit                                               |   P8E |        |
|_____________________________________________________________|_______|________|
| - Dobanzi neajunse la scadenta in devize acoperite la termen|       |        |
|_____________________________________________________________|_______|________|
|   - de incasat                                              |   P9B |        |
|_____________________________________________________________|_______|________|
|   - de platit                                               |   P9E |        |
|_____________________________________________________________|_______|________|
| - Conturi de ajustare devize (+/-) (1)                      |   P9T |        |
|_____________________________________________________________|_______|________|
| ANGAJAMENTE 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 BANCII)                 FINANCIAR-CONTABIL,
        Numele, prenumele, semnatura           Numele, prenumele si
           si stampila bancii                       semnatura

    28. PORTOFOLIUL DE TITLURI
           - mod. 4120 -

    PREZENTARE
    Documentul - mod. 4120 - cuprinde portofoliul de titluri in functie de metodele de evaluare a titlurilor si de natura titlurilor. Acesta reprezinta un document complementar al documentului - mod. 4020 - care priveste activitatea fiecarei sucursale, agentii sau altor asemenea unitati, fara personalitate juridica implantate in strainatate (4120 "fiecare unitate"), precum si activitatea realizata pe ansamblul bancii (4120 "global").

    CONTINUT

    Linii
    Titlurile din portofoliu sunt grupate in functie de intentia bancii cu privire la durata de detinere (titluri de tranzactie, de plasament, de investitii, parti in societatile comerciale legate, titluri de participare si titluri ale activitatii de portofoliu), de caracterul fix sau variabil al veniturilor (titluri cu venit fix si variabil) si de natura titlurilor.

    Coloane
    Metodele de evaluare contabila sunt definite in documentul - mod. 4020 -.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv pentru sucursale, agentii sau alte asemenea unitati fara personalitate juridica implantate in strainatate:
    - o situatie - mod. 4120 - la nivelul global al bancii "G" (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii);
    - o situatie - mod. 4120 - pentru fiecare subunitate din strainatate a bancii "S" (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate).

    Moneda:
    Bancile intocmesc documentul - mod. 4120 - in lei, care cuprinde portofoliul de titluri emise in lei si in devize, evaluate in contravaloare lei.

    Periodicitate: anual.

                    PORTOFOLIUL DE TITLURI - mod. 4120 -

                                                     ___
DENUMIREA BANCII: ...........................       |   |               [   ]
Unitatea din strainatate: ...................       |___|
                                                    | S | Strainatate*) [   ]
                                           ___ ___  |___|
                                          | 0 | 1 | | G | Global*)      [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_||___|___| |___|

 __________
|mod. 4120 |                                                        - mii lei -
|__________|___________________________________________________________________
|                 ACTIV                 |Cod    |Valoare  |Valoare  |Valoare   |
|                                       |pozitie|bruta    |la pretul|de        |
|                                       |       |contabila|de piata |rambursare|
|_______________________________________|_______|_________|_________|__________|
|                   A                   |   B   |    1    |    2    |     3    |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE TRANZACTIE                 |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI CU VENIT FIX                  |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de piata interbancara       |   012 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de creante negociabile      |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - certificate de trezorerie         |   021 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - alte titluri de creante           |       |         |         |          |
|     negociabile                       |   029 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - obligatiuni                         |   030 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - alte titluri cu venit fix           |   040 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI CU VENIT VARIABIL             |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - actiuni                             |   061 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - parti in organisme de plasament     |       |         |         |          |
|   colectiv in valori mobiliare        |   062 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - alte titluri cu venit variabil      |   065 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE PLASAMENT                  |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI CU VENIT FIX                  |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de piata interbancara       |   072 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de creante negociabile      |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - certificate de trezorerie         |   081 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - alte titluri de creante           |       |         |         |          |
|     negociabile                       |   089 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - obligatiuni                         |   090 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - alte titluri cu venit fix           |   100 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI CU VENIT VARIABIL             |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - actiuni                             |   121 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - parti in organisme de plasament     |       |         |         |          |
|   colectiv in valori mobiliare        |   122 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - alte titluri cu venit variabil      |   125 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE INVESTITII                 |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI CU VENIT FIX                  |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de piata interbancara       |   141 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - titluri de creante negociabile      |       |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - certificate de trezorerie         |   143 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
|   - alte titluri de creante           |       |         |         |          |
|     negociabile                       |   149 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - obligatiuni                         |   150 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| - alte titluri cu venit fix           |   160 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| PARTI IN CADRUL SOCIETATILOR          |       |         |         |          |
| COMERCIALE LEGATE                     |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |   200 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE PARTICIPARE                |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |   210 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU |       |         |         |          |
| (exclusiv titlurile date cu imprumut) |   220 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE TRANZACTIE DATE CU IMPRUMUT|   300 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE PLASAMENT DATE CU IMPRUMUT |   310 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE INVESTITIE DATE CU IMPRUMUT|   320 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| PARTI IN CADRUL SOCIETATILOR          |       |         |         |          |
| COMERCIALE LEGATE DATE CU IMPRUMUT    |   350 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI DE PARTICIPARE DATE CU        |       |         |         |          |
| IMPRUMUT                              |   360 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU |       |         |         |          |
| DATE CU IMPRUMUT                      |   370 |         |         |          |
|_______________________________________|_______|_________|_________|__________|
    *) "G" si "S" - se completeaza, dupa caz, de catre bancile persoane juridice romane

              ADMINISTRATOR,               CONDUCATORUL COMPARTIMENTULUI
          (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
        Numele, prenumele, semnatura           Numele, prenumele si
            si stampila bancii                      semnatura

    29. OPERATIUNI FERME LA TERMEN IN DEVIZE
                 - mod. 4125 -

    PREZENTARE
    Documentul - mod. 4125 - cuprinde operatiunile ferme la termen in devize. Bancile identifica operatiunile incheiate pe baza liberei intelegeri si operatiunile efectuate pe piata organizata.

    CONTINUT
    Documentul - mod. 4125 - inregistreaza contravaloarea in lei, la data inchiderii contabile, a sumelor in devize, de livrat sau de primit, oricare ar fi devizele asociate in cadrul operatiunii, lei si devize, sau doua devize intre ele.
    Cursul la termen ramas de scurs al devizei respective este utilizat pentru evaluarea operatiunilor de schimb la termen sec (speculative).

    Linii
    Operatiunile de schimb la termen sunt detaliate:
    - in functie de urmatoarele operatiuni:
      - lei de primit contra devize de livrat;
      - devize de livrat contra lei de primit;
      - devize de primit contra lei de livrat;
      - lei de livrat contra devize de primit;
      - devize de primit contra devize de livrat;
      - devize de livrat contra devize de primit.
    - in functie de natura schimburilor:
      - existenta fluxului de plata a dobanzilor intermediare;
      - absenta fluxului de plata a dobanzilor intermediare.

    Coloane
    Operatiunile sunt separate dupa modalitatea de operare (operatiuni de intelegere, operatiuni pe piete organizate).
    Pentru operatiunile realizate la buna intelegere, banca trebuie sa precizeze cu ce tip de contrapartida a fost realizata aceasta operatiune. Agentii contrapartida sunt: bancile, organismele de plasament colectiv in valori mobiliare, institutiile financiare altele decat bancile si clientela nefinanciara.

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv pentru sucursale, agentii sau alte asemenea unitati fara personalitate juridica implantate in strainatate:
    - o situatie - mod. 4125 - la nivelul global al bancii "G" (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii);
    - o situatie - mod. 4125 - pentru fiecare subunitate din strainatate a bancii "S" (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate).

    Moneda:
    Bancile intocmesc documentul - mod. 4125 - in lei, care cuprinde operatiunile in toate monedele evaluate in contravaloare lei.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

               OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4125 -

                                                     ___
DENUMIREA BANCII: ............................      |   |               [   ]
Unitatea din strainatate: ....................      |___|
                                                    | S | Strainatate*) [   ]
                                           ___ ___  |___|
                                          | 0 | 1 | | G | Global*)      [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_||___|___| |___|

 ___________
| mod. 4125 |                                                        - mii lei -
|___________|__________________________________________________________________
|                  |Cod    |         OPERATIUNI DE INTELEGERE       |          |
|                  |pozitie|________________________________________|          |
|                  |       |Banci|Organisme|Institutii |Clientela   |Operatiuni|
|                  |       |     |de       |financiare,|nefinanciara|pe piete  |
|                  |       |     |plasament|altele     |            |organizate|
|                  |       |     |colectiv |decat      |            |          |
|                  |       |     |in valori|bancile    |            |          |
|                  |       |     |mobiliare|           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|         A        |   B   |  1  |    2    |     3     |     4      |    5     |
|__________________|_______|_____|_________|___________|____________|__________|
|LEI DE PRIMIT     |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |   P3D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |   P3E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE LIVRAT  |       |     |         |           |            |          |
|CONTRA LEI DE     |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |   P4D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |   P4E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE PRIMIT  |       |     |         |           |            |          |
|CONTRA LEI DE     |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |   P5D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |   P5E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|LEI DE LIVRAT     |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |   P6D |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |   P6E |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|DEVIZE DE PRIMIT  |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|LIVRAT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |  P107 |     |         |           |            |          |
|__________________|_______|_____|_________|__________ |____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |  P108 |     |         |           |            |          |
|__________________|_______|_____|_________|__________ |____________|__________|
|DEVIZE DE LIVRAT  |       |     |         |           |            |          |
|CONTRA DEVIZE DE  |       |     |         |           |            |          |
|PRIMIT            |       |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Schimb la termen|       |     |         |           |            |          |
|  si operatiuni de|       |     |         |           |            |          |
|  schimb de       |       |     |         |           |            |          |
|  trezorerie (1)  |  P109 |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
|- Operatiuni de   |       |     |         |           |            |          |
|  schimb          |       |     |         |           |            |          |
|  financiare (2)  |  P110 |     |         |           |            |          |
|__________________|_______|_____|_________|___________|____________|__________|
    *) "G" si "S" - se completeaza, dupa caz, de catre bancile persoane juridice romane
    (1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
    (2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
        intermediare)

               ADMINISTRATOR,                CONDUCATORUL COMPARTIMENTULUI
            (CONDUCATORUL BANCII)                 FINANCIAR-CONTABIL,
          Numele, prenumele, semnatura           Numele, prenumele si
              si stampila bancii                      semnatura

    30. CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
                            - mod. 4126 -

    PREZENTARE
    Documentul - mod. 4126 - cuprinde creantele restante, creantele indoielnice si riscurile de tara. Este un document complementar documentului - mod. 4026 - si priveste activitatea fiecarei sucursale, agentii sau altor asemenea unitati, fara personalitate juridica implantate in strainatate (4126 "fiecare unitate"), precum si activitatea realizata pe ansamblul bancii (4126 "global").

    CONTINUT

    Linii
    Indica suma totala a creantelor restante, creantelor indoielnice si a riscurilor de tara. Acestea sunt definite in documentul - mod. 4026 -. Pozitiile din documentul - mod. 4126 - sunt aceleasi ca ale documentului - mod. 4026 -.

    Coloane
    Totalul creantelor restante, creantelor indoielnice si al riscurilor de tara este inscris fara a se tine seama de calitatea de rezident sau de nerezident a contrapartidei si de moneda in care este exprimata creanta (lei/devize).

    REGULI DE RAPORTARE

    Bancile care raporteaza:
    Toate bancile, persoane juridice romane, inclusiv pentru sucursale, agentii sau alte asemenea unitati fara personalitate juridica implantate in strainatate:
    - o situatie - mod. 4126 - Ia nivelul global al bancii "G" (ansamblul teritoriului national si toate subunitatile din strainatate ale bancii);
    - o situatie - mod. 4126 - pentru fiecare subunitate din strainatate a bancii "S" (sucursale si alte sedii secundare fara personalitate juridica aflate in strainatate).

    Moneda:
    Bancile intocmesc documentul - mod. 4126 - in lei, care regrupeaza creantele exprimate in lei si in devize.

    Periodicitate: trimestrial (trim. I, II si III) si anual.

             CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
                                  - mod. 4126 -

                                                     ___
DENUMIREA BANCII: ............................      |   |               [   ]
Unitatea din strainatate: ....................      |___|
                                                    | S | Strainatate*) [   ]
                                           ___ ___  |___|
                                          | 0 | 1 | | G | Global*)      [ 3 ] TM
Data: |_,_|_,_|_,_| Cod banca: |_,_,_,_,_||___|___| |___|

 __________
|mod. 4126 |                                                         - mii lei -
|__________|___________________________________________________________________
|                                                               |Cod    | Sume |
|                                                               |pozitie|      |
|_______________________________________________________________|_______|______|
|                              A                                |   B   |   1  |
|_______________________________________________________________|_______|______|
| CREANTE DIN OPERATIUNI INTERBANCARE                           |       |      |
|_______________________________________________________________|_______|______|
| CREANTE RESTANTE                                              |    -  |      |
|_______________________________________________________________|_______|______|
| - Creante restante                                            |  A106 |      |
|_______________________________________________________________|_______|______|
| - Dobanzi restante                                            |  A107 |      |
|_______________________________________________________________|_______|______|
| - Creante atasate                                             |  A108 |      |
|_______________________________________________________________|_______|______|
| CREANTE INDOIELNICE                                           |    -  |      |
|_______________________________________________________________|_______|______|
| - Creante indoielnice                                         |  A109 |      |
|_______________________________________________________________|_______|______|
| - Dobanzi indoielnice                                         |  A110 |      |
|_______________________________________________________________|_______|______|
| - Creante atasate                                             |  A111 |      |
|_______________________________________________________________|_______|______|
| RISCURI DE TARA                                               |   A80 |      |
|_______________________________________________________________|_______|______|
| CREANTE DIN OPERATIUNI CU CLIENTELA                           |       |      |
|_______________________________________________________________|_______|______|
| CREANTE RESTANTE                                              |    -  |      |
|_______________________________________________________________|_______|______|
| - Creante restante                                            |  B110 |      |
|_______________________________________________________________|_______|______|
| - Dobanzi restante                                            |  B111 |      |
|_______________________________________________________________|_______|______|
| - Creante atasate                                             |  B112 |      |
|_______________________________________________________________|_______|______|
| CREANTE INDOIELNICE                                           |    -  |      |
|_______________________________________________________________|_______|______|
| - Creante indoielnice                                         |  B113 |      |
|_______________________________________________________________|_______|______|
| - Dobanzi indoielnice                                         |  B114 |      |
|_______________________________________________________________|_______|______|
| - Creante atasate                                             |  B115 |      |
|_______________________________________________________________|_______|______|
| RISCURI DE TARA                                               |   B9S |      |
|_______________________________________________________________|_______|______|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE                   |       |      |
|_______________________________________________________________|_______|______|
| CREANTE RESTANTE                                              |    -  |      |
|_______________________________________________________________|_______|______|
| - Creante restante                                            |  E117 |      |
|_______________________________________________________________|_______|______|
| - Dobanzi restante                          Â