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Articolul 11 din actul Ordin 1827 2003 abrogă Ordin 1784 2002
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Articolul 4 din actul Ordin 1827 2003 modifica articolul 1 din actul Ordin 306 2002
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Articolul 4 din actul Ordin 1827 2003 modifica Ordin 94 2001
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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 1827 din 22 decembrie 2003

privind modificarea si completarea unor reglementari in domeniul contabilitatii

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 53 din 22 ianuarie 2004


SmartCity3


    In temeiul art. 12 alin. (6) din Hotararea Guvernului nr. 735/2003 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile si completarile ulterioare, si al art. 38 alin. (2) din Legea contabilitatii nr. 82/1991, republicata,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    (1) Alineatul (2) al articolului 2 din Ordinul ministrului finantelor publice nr. 94/2001 pentru aprobarea Reglementarilor contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 85 din 20 februarie 2001, cu modificarile si completarile ulterioare, se modifica si va avea urmatorul cuprins:
    "(2) Pentru perioada 2001 - 2004 programul de implementare a prezentelor reglementari este prevazut mai jos.

___________________________________________________________________________
   Sfarsitul        Cifra de afaceri     Total active pentru   Numar mediu
   exercitiului     a anului anterior    anul anterior         de salariati
   financiar              (euro)              (euro)           ai anului
                                                               anterior
___________________________________________________________________________
31 decembrie 2001   peste 9 milioane     peste 4,5 milioane        250
31 decembrie 2002   peste 8 milioane     peste 4,0 milioane        200
31 decembrie 2003   peste 7,3 milioane   peste 3,65 milioane       150
31 decembrie 2004   peste 7,3 milioane   peste 3,65 milioane       50"
___________________________________________________________________________

    (2) Lista cuprinzand persoanele juridice care aplica efectiv, incepand cu anul 2004, reglementarile mentionate la alin. (1) si retrateaza situatiile financiare ale anului 2003 este prevazuta in anexa nr. 1 care face parte integranta din prezentul ordin.
    Art. 2
    Incepand cu exercitiul financiar al anului 2005, alineatul (1) al articolului 3 din Ordinul ministrului finantelor publice nr. 306/2002 pentru aprobarea Reglementarilor contabile simplificate, armonizate cu directivele europene, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 279 si nr. 279 bis din 25 aprilie 2002, se modifica si va avea urmatorul cuprins:
    "Art. 3
    (1) Prezentele reglementari se aplica persoanelor juridice care indeplinesc cel putin doua dintre criteriile mentionate mai jos:
    a) cifra de afaceri - pana la 7,3 milioane euro;
    b) total active - pana la 3,65 milioane euro;
    c) numar mediu de salariati - pana la 50."
    Art. 3
    Punctul 9.2 din Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, se modifica si va avea urmatorul cuprins:
    "9.2. Situatiile financiare anuale ale intreprinderii se supun spre aprobare de catre adunarea generala a actionarilor sau asociatilor, pe baza raportului administratorilor si a raportului auditorului financiar."
    Art. 4
    Litera a) a punctului 5.35 din Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, si punctul 4.43 din capitolul II sectiunea a 4-a din Reglementarile contabile simplificate, armonizate cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 306/2002, se modifica si vor avea urmatorul cuprins:
    "Pentru prezentarea unei imagini fidele a pozitiei financiare si performantei in situatiile financiare anuale, persoanele juridice prevazute la art. 1 alin. (1) din Legea contabilitatii nr. 82/1991, republicata, pot efectua reevaluarea imobilizarilor corporale, cu reflectarea in contabilitate a rezultatelor acesteia.
    Valoarea reevaluata reprezinta valoarea justa sau costul curent al imobilizarilor corporale la data situatiilor financiare. Aceste valori se determina pe baza unor evaluari efectuate, de regula, de evaluatori autorizati."
    Art. 5
    Normele privind consolidarea conturilor, aprobate prin Ordinul ministrului finantelor nr. 772/2000, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 374 din 11 august 2000, se modifica dupa cum urmeaza:
    a) in tot cuprinsul normelor, expresia "conturi consolidate" se inlocuieste cu expresia "situatii financiare consolidate";
    b) situatiile financiare consolidate cuprind bilantul consolidat, contul de profit si pierdere consolidat, situatia consolidata a modificarilor capitalului propriu, politicile contabile si notele explicative. Dupa caz, poate fi intocmita si situatia consolidata a fluxurilor de trezorerie;
    c) situatiile financiare consolidate trebuie sa furnizeze o imagine fidela a pozitiei financiare, performantei, modificarilor capitalului propriu si, eventual, a fluxurilor de trezorerie ale societatilor incluse in consolidare, luate ca un tot unitar. Ele trebuie sa precizeze politicile contabile adoptate in procesul de determinare a sumelor corespunzatoare posturilor cuprinse in situatiile financiare consolidate.
    Art. 6
    (1) Incepand cu situatiile financiare ale anului 2005, Standardele Internationale de Raportare Financiara*1) (IFRS*2)), asa cum sunt prezentate si publicate de Consiliul pentru Standarde Internationale de Contabilitate, se aplica de urmatoarele categorii de persoane juridice:
    a) persoanele juridice care aplica Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile ulterioare;
    b) institutiile reglementate si supravegheate de Comisia Nationala a Valorilor Mobiliare;
    c) institutiile de credit;
    d) societatile de asigurare, asigurare-reasigurare si de reasigurare si brokerii de asigurare;
    e) companiile si societatile nationale, regiile autonome si alte persoane juridice de interes public nominalizate de Ministerul Finantelor Publice prin ordin al ministrului finantelor publice;
    f) persoanele juridice care apartin unui grup de societati si intra in perimetrul de consolidare de catre o societate-mama care aplica Standardele Internationale de Raportare Financiara;
    g) persoanele juridice care la sfarsitul anului precedent depasesc doua din urmatoarele trei criterii:
    - cifra de afaceri - peste 7,3 milioane euro;
    - total active - peste 3,65 milioane euro;
    - numar mediu de salariati - peste 50;
    h) persoanele juridice, altele decat cele prevazute la lit. a) - g), pe baza aprobarii date de Directia de reglementari contabile din Ministerul Finantelor Publice, ca urmare a optiunii acestora de aplicare a IFRS. Aceste persoane juridice pot aplica prevederile Standardelor Internationale de Raportare Financiara chiar de la infiintarea lor.
    (2) Pana in anul 2005, persoanele juridice prevazute la alin. (1) aplica reglementarile contabile specifice, aprobate potrivit legii.
    (3) In vederea asigurarii comparabilitatii cu situatiile financiare ale anului 2005, situatiile financiare ale anului 2004, intocmite de persoanele juridice prevazute la alin. (1) potrivit reglementarilor contabile aplicabile si depuse la organele in drept in conformitate cu prevederile legale, vor fi retratate conform Standardelor Internationale de Raportare Financiara, fara a fi depuse la unitatile teritoriale ale Ministerului Finantelor Publice.
------------
    *1) Standardele Internationale de Raportare Financiara includ:
    a) Standardele Internationale de Raportare Financiara;
    b) Standardele Internationale de Contabilitate; si
    c) Interpretarile emise de Comitetul pentru Interpretarea Standardelor Internationale de Raportare Financiara (IFRIC) sau de fostul Comitet Permanent pentru Interpretarea Standardelor (SIC) si adoptate de IASB.
    *2) IFRS, conform abrevierii din limba engleza pentru "International Financial Reporting Standards".

    Art. 7
    (1) Persoanele juridice prevazute la art. 6 alin. (1) au obligatia sa asigure continuitatea aplicarii Standardelor Internationale de Raportare Financiara si auditarea situatiilor financiare conform reglementarilor legale in domeniu.
    (2) Fac obiectul auditarii de catre auditori financiari, potrivit legii, si situatiile financiare ale anului 2004, retratate in conformitate cu prevederile Standardelor Internationale de Raportare Financiara.
    Art. 8
    (1) Incepand cu situatiile financiare ale anului 2005, grupurile de societati intocmesc situatii financiare consolidate in conformitate cu reglementarile contabile aplicate, astfel:
    - persoanele juridice care aplica Standardele Internationale de Raportare Financiara efectueaza consolidarea in conformitate cu prevederile acestora;
    - persoanele juridice care aplica Reglementarile contabile simplificate, armonizate cu directivele europene, pot proceda la intocmirea situatiilor financiare consolidate. Intocmirea acestora se efectueaza in conformitate cu prevederile Normelor privind consolidarea conturilor, aprobate prin Ordinul ministrului finantelor nr. 772/2000, avandu-se in vedere si prevederile art. 5.
    (2) Situatiile financiare consolidate ale anului 2005 vor contine informatii comparative pentru anul 2004.
    (3) Incepand cu exercitiul financiar al anului 2005, o copie a raportului anual consolidat va fi depusa la unitatile teritoriale ale Ministerului Finantelor Publice, unde este inregistrata societatea-mama, in termen de 180 de zile de la incheierea exercitiului financiar. Nedepunerea acesteia se sanctioneaza potrivit prevederilor Legii contabilitatii nr. 82/1991, republicata.
    Art. 9
    (1) Persoanele juridice vor procura de la unitatile teritoriale ale Ministerului Finantelor Publice discheta continand formularistica necesara si programul de verificare cu documentatia de utilizare aferenta, urmand a depune, in termenul prevazut de lege, la unitatile teritoriale ale Ministerului Finantelor Publice discheta si situatiile financiare anuale listate, semnate si stampilate, impreuna cu o copie a codului fiscal/codului unic de inregistrare, raportul administratorului, raportul auditorului financiar sau raportul cenzorilor, dupa caz, precum si o copie a balantei de verificare a conturilor sintetice.
    (2) La intocmirea situatiilor financiare anuale se va tine seama de reglementarile contabile aplicabile si de prevederile cuprinse in anexa nr. 2 care face parte integranta din prezentul ordin.
    Art. 10
    Directia de reglementari contabile va lua masuri pentru ducerea la indeplinire a prevederilor prezentului ordin.
    Art. 11
    Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I. La data intrarii in vigoare a prezentului ordin se abroga Precizarile privind unele masuri referitoare la incheierea exercitiului financiar pe anul 2002 la persoanele juridice care, potrivit prevederilor Legii contabilitatii nr. 82/1991, republicata, au obligatia sa intocmeasca situatii financiare anuale, aprobate prin Ordinul ministrului finantelor publice nr. 1.784/2002, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 21 din 16 ianuarie 2003, si pct. 3 - 6 din Normele privind consolidarea conturilor, aprobate prin Ordinul ministrului finantelor nr. 772/2000, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 374 din 11 august 2000, precum si orice dispozitie contrara.

                       Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

    ANEXA 1*)

    *) Anexa nr. 1 este reprodusa in facsimil.

    LISTA PERSOANELOR JURIDICE CARE APLICA PREVEDERILE ORDINULUI MINISTRULUI FINANTELOR PUBLICE NR. 94/2001 PENTRU APROBAREA REGLEMENTARILOR CONTABILE ARMONIZATE CU DIRECTIVA A IV-A A COMUNITATILOR ECONOMICE EUROPENE SI CU STANDARDELE INTERNATIONALE DE CONTABILITATE

 ______________________________________________________________________________
|Nr. |       Judetul       |  Codul   |     Denumirea persoanei juridice       |
|crt.|                     |  fiscal  |                                        |
|____|_____________________|__________|________________________________________|
|  1.| ALBA                |  1755482 | S.C. APA-CTTA S.A. ALBA-IULIA          |
|____|_____________________|__________|________________________________________|
|  2.| ALBA                | 11551757 | S.C. CUPRU MIN S.A. ABRUD              |
|____|_____________________|__________|________________________________________|
|  3.| ALBA                |  6698299 | S.C. MANUFACTURA DE PORTELAN IPEC S.A. |
|____|_____________________|__________|________________________________________|
|  4.| ALBA                |  9762620 | S.C. ROSIA MONTANA GOLD                |
|    |                     |          | CORPORATION S.A.                       |
|____|_____________________|__________|________________________________________|
|  5.| ALBA                |  9362497 | S.C. SITINDUSTRIE ROMANIA S.A.         |
|____|_____________________|__________|________________________________________|
|  6.| ALBA                | 14179039 | S.C. STAR TRANSMISSION CUGIR S.R.L.    |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| ARAD                |  9140172 | S.C. AGRIROM S.R.L. ARAD               |
|____|_____________________|__________|________________________________________|
|  2.| ARAD                | 12377668 | S.C. AGRO OIL S.R.L.                   |
|____|_____________________|__________|________________________________________|
|  3.| ARAD                |  3026994 | S.C. AGROINDUSTRIALA-FINTINELE S.A.    |
|    |                     |          | FINTINELE                              |
|____|_____________________|__________|________________________________________|
|  4.| ARAD                |  6601468 | S.C. ASTRA BUS S.R.L.                  |
|____|_____________________|__________|________________________________________|
|  5.| ARAD                |  8983631 | S.C. EKR-ELEKTROKONTAKT ROMANIA S.R.L. |
|    |                     |          | SINTANA                                |
|____|_____________________|__________|________________________________________|
|  6.| ARAD                | 13869863 | S.C. EXPO MARKET JACKSON LTD S.R.L.    |
|____|_____________________|__________|________________________________________|
|  7.| ARAD                | 12458827 | S.C. INDAGRARA PRODCOM S.A.            |
|____|_____________________|__________|________________________________________|
|  8.| ARAD                |  1682585 | S.C. INDCOOP BATTOCCHIO S.A. ARAD      |
|____|_____________________|__________|________________________________________|
|  9.| ARAD                |  3028952 | S.C. PRODAGRO BIAN S.R.L. ARAD         |
|____|_____________________|__________|________________________________________|
| 10.| ARAD                |  5596002 | S.C. TEHNODOMUS S.R.L.                 |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| ARGES               |  6748664 | S.C. ALCADIBO TRADING S.A.             |
|____|_____________________|__________|________________________________________|
|  2.| ARGES               |  4792671 | S.C. AMPLAST CO S.A.                   |
|____|_____________________|__________|________________________________________|
|  3.| ARGES               |   128302 | S.C. CONARG S.A.                       |
|____|_____________________|__________|________________________________________|
|  4.| ARGES               |  9471508 | S.C. FABRICA DE SCULE SI MATRITE       |
|    |                     |          | ARO S.A.                               |
|____|_____________________|__________|________________________________________|
|  5.| ARGES               |   132869 | S.C. MACRO S.R.L.                      |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BACAU               | 10825552 | COMPANIA DE PRELUCRARE A LEMNULUI      |
|    |                     |          | CLEJA S.A.                             |
|____|_____________________|__________|________________________________________|
|  2.| BACAU               |  3590810 | S.C. ALCONEP S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  3.| BACAU               | 14146082 | S.C. ANAMIR TRADING S.R.L.             |
|____|_____________________|__________|________________________________________|
|  4.| BACAU               |   944335 | S.C. AVICOLA S.A.                      |
|____|_____________________|__________|________________________________________|
|  5.| BACAU               | 14493197 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | ELECTRICA MOLDOVA S.A.                 |
|____|_____________________|__________|________________________________________|
|  6.| BACAU               | 12447070 | S.C. FINNFOREST BACO PRODUCTION S.R.L. |
|____|_____________________|__________|________________________________________|
|  7.| BACAU               |   953198 | S.C. GALLUCI S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  8.| BACAU               |   966333 | S.C. PETROMEC S.A.                     |
|____|_____________________|__________|________________________________________|
|  9.| BACAU               |  6896520 | S.C. RAFO IMPERIAL OIL S.A.            |
|____|_____________________|__________|________________________________________|
| 10.| BACAU               |  2821096 | S.C. SUINPROD S.A.                     |
|____|_____________________|__________|________________________________________|
| 11.| BACAU               | 14785140 | S.C. TERMON S.R.L.                     |
|____|_____________________|__________|________________________________________|
| 12.| BACAU               |   954720 | S.C. TRACOROM S.R.L.                   |
|____|_____________________|__________|________________________________________|
| 13.| BACAU               |  4014726 | S.C. UNIC GENERAL CONSTRUCTOR S.R.L.   |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BIHOR               | 10559302 | C.N. TEXTILE GROUP S.A.                |
|____|_____________________|__________|________________________________________|
|  2.| BIHOR               |  9834611 | S.C. ARA SHOES ROMANIA S.R.L.          |
|____|_____________________|__________|________________________________________|
|  3.| BIHOR               |  7270206 | S.C. DACIA CONTINENTAL S.A.            |
|____|_____________________|__________|________________________________________|
|  4.| BIHOR               | 10796627 | S.C. DESPA ROMANIA S.R.L.              |
|____|_____________________|__________|________________________________________|
|  5.| BIHOR               |   108046 | S.C. NUTRIENTUL S.A.                   |
|____|_____________________|__________|________________________________________|
|  6.| BIHOR               |  5796116 | S.C. TIGER AMIRA COM S.R.L.            |
|____|_____________________|__________|________________________________________|
|  7.| BIHOR               |   202255 | S.C. TRANSGEX S.A.                     |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BISTRITA-NASAUD     |  2736489 | S.C. ARIO S.A.                         |
|____|_____________________|__________|________________________________________|
|  2.| BISTRITA-NASAUD     |   569007 | S.C. MEBIS S.A.                        |
|____|_____________________|__________|________________________________________|
|  3.| BISTRITA-NASAUD     |  6868431 | S.C. MOISAN TRANSIMPEX S.R.L.          |
|____|_____________________|__________|________________________________________|
|  4.| BISTRITA-NASAUD     |  4816223 | S.C. PRISMA PROD S.R.L.                |
|____|_____________________|__________|________________________________________|
|  5.| BISTRITA-NASAUD     |   571163 | S.C. RADIATOARE DIN ALUMINIU S.A.      |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BOTOSANI            | 11976618 | S.C. LONFIL S.A.                       |
|____|_____________________|__________|________________________________________|
|  2.| BOTOSANI            | 11006920 | S.C. PORTELANUL S.A.                   |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BRAILA              | 11940410 | S.C. AGRIMON S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  2.| BRAILA              |  2254811 | S.C. FORAJ SONDE S.A. BRAILA           |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BRASOV              | 14531223 | C.N. ROMARM S.A. - FILIALA S.C. METROM |
|    |                     |          | S.A. BRASOV                            |
|____|_____________________|__________|________________________________________|
|  2.| BRASOV              | 14578714 | C.N. ROMARM S.A. - FILIALA S.C. UZINA  |
|    |                     |          | DE PRODUSE SPECIALE FAGARAS S.A.       |
|____|_____________________|__________|________________________________________|
|  3.| BRASOV              | 14493260 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | ELECTRICA TRANSILVANIA SUD S.A.        |
|____|_____________________|__________|________________________________________|
|  4.| BRASOV              |  1094194 | S.C. GABI'S S.R.L.                     |
|____|_____________________|__________|________________________________________|
|  5.| BRASOV              |  8624395 | S.C. M.T.I. IMPEX S.R.L.               |
|____|_____________________|__________|________________________________________|
|  6.| BRASOV              |  1112878 | S.C. MARUB S.A.                        |
|____|_____________________|__________|________________________________________|
|  7.| BRASOV              | 14469423 | S.C. PIROCHIM VICTORIA S.A.            |
|____|_____________________|__________|________________________________________|
|  8.| BRASOV              | 14139115 | S.C. POIANA CIUCAS S.A.                |
|____|_____________________|__________|________________________________________|
|  9.| BRASOV              |  1098943 | S.C. PRES COM S.R.L.                   |
|____|_____________________|__________|________________________________________|
| 10.| BRASOV              |  1097182 | S.C. TRANSILVANIA S.A.                 |
|____|_____________________|__________|________________________________________|
| 11.| BRASOV              |  6522704 | S.C. TVS HOLDING S.R.L.                |
|____|_____________________|__________|________________________________________|
| 12.| BRASOV              | 11075840 | S.C. VIESSMANN S.R.L.                  |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BUCURESTI           | 14423850 | C.N. ROMARM S.A. - FILIALA S.C. UZINA  |
|    |                     |          | MECANICA S.A.                          |
|____|_____________________|__________|________________________________________|
|  2.| BUCURESTI           |  9975700 | INSTITUTUL NATIONAL DE CERCETARE -     |
|    |                     |          | DEZVOLTARE PENTRU MICROBIOLOGIE SI     |
|    |                     |          | IMUNOLOGIE CANTACUZINO                 |
|____|_____________________|__________|________________________________________|
|  3.| BUCURESTI           | 13513245 | S.C. AFIN (ROMANIA) S.A.               |
|____|_____________________|__________|________________________________________|
|  4.| BUCURESTI           |  6904755 | S.C. AGER BUSINESS TECH S.A.           |
|____|_____________________|__________|________________________________________|
|  5.| BUCURESTI           |  9636398 | S.C. AGER DISTRIBUTION S.A.            |
|____|_____________________|__________|________________________________________|
|  6.| BUCURESTI           |  6193482 | S.C. AGROVET S.A.                      |
|____|_____________________|__________|________________________________________|
|  7.| BUCURESTI           | 11772189 | S.C. ALLIED DOMECQ SPIRITS & WINE      |
|    |                     |          | (ROMANIA) S.A.                         |
|____|_____________________|__________|________________________________________|
|  8.| BUCURESTI           | 10392572 | S.C. ALPINE S.A.                       |
|____|_____________________|__________|________________________________________|
|  9.| BUCURESTI           |  7025541 | S.C. ALUKONIGSTAHL SISTEME DE ALUMINIU,|
|    |                     |          | OTEL SI PLASTIC S.R.L.                 |
|____|_____________________|__________|________________________________________|
| 10.| BUCURESTI           |  4747298 | S.C. AMEROM TELEVISION S.R.L.          |
|____|_____________________|__________|________________________________________|
| 11.| BUCURESTI           |   379290 | S.C. ARTA GRAFICA S.A.                 |
|____|_____________________|__________|________________________________________|
| 12.| BUCURESTI           |  1590376 | S.C. AUTO COBALCESCU S.R.L.            |
|____|_____________________|__________|________________________________________|
| 13.| BUCURESTI           |  3148878 | S.C. AUTOMOTIVE TRADING SERVICES S.R.L.|
|____|_____________________|__________|________________________________________|
| 14.| BUCURESTI           | 11984882 | S.C. B & B COLLECTION S.R.L.           |
|____|_____________________|__________|________________________________________|
| 15.| BUCURESTI           | 13663790 | S.C. B.M.S. HAUSGERATE INVEST S.R.L.   |
|____|_____________________|__________|________________________________________|
| 16.| BUCURESTI           |  7986532 | S.C. BALKAN RO                         |
|    |                     |          | TRADE & CONSTRUCTION S.R.L.            |
|____|_____________________|__________|________________________________________|
| 17.| BUCURESTI           | 13795308 | S.C. BCR LEASING S.A.                  |
|____|_____________________|__________|________________________________________|
| 18.| BUCURESTI           | 14328360 | S.C. BRICOSTORE ROMANIA S.A.           |
|____|_____________________|__________|________________________________________|
| 19.| BUCURESTI           |  4258968 | S.C. CARPATAIR S.A.                    |
|____|_____________________|__________|________________________________________|
| 20.| BUCURESTI           |  6423794 | S.C. CIUCAS S.R.L.                     |
|____|_____________________|__________|________________________________________|
| 21.| BUCURESTI           |    20393 | S.C. COLIIANI IMPEX S.R.L.             |
|____|_____________________|__________|________________________________________|
| 22.| BUCURESTI           |  6639012 | S.C. COMAUTO MERIDIAN S.R.L.           |
|____|_____________________|__________|________________________________________|
| 23.| BUCURESTI           |   330580 | S.C. COMTEXIN S.A.                     |
|____|_____________________|__________|________________________________________|
| 24.| BUCURESTI           | 12954944 | S.C. Despec Romania S.R.L.             |
|____|_____________________|__________|________________________________________|
| 25.| BUCURESTI           |  1590678 | S.C. DHL INTERNATIONAL ROMANIA S.R.L.  |
|____|_____________________|__________|________________________________________|
| 26.| BUCURESTI           | 12376883 | S.C. DIRECT SHOP S.R.L.                |
|____|_____________________|__________|________________________________________|
| 27.| BUCURESTI           | 14180238 | S.C. DOMINO CLUB S.R.L.                |
|____|_____________________|__________|________________________________________|
| 28.| BUCURESTI           | 11477448 | S.C. DUNAROM AGRITRADING S.R.L.        |
|____|_____________________|__________|________________________________________|
| 29.| BUCURESTI           |  6597448 | S.C. EDITURA ARAMIS S.R.L.             |
|____|_____________________|__________|________________________________________|
| 30.| BUCURESTI           |  6230769 | S.C. EUROGAMA INVEST S.R.L.            |
|____|_____________________|__________|________________________________________|
| 31.| BUCURESTI           |  1589363 | S.C. F.E.A. S.A.                       |
|____|_____________________|__________|________________________________________|
| 32.| BUCURESTI           |  8757715 | S.C. FED PRINT S.A.                    |
|____|_____________________|__________|________________________________________|
| 33.| BUCURESTI           | 14507322 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | MUNTENIA SUD S.A.                      |
|____|_____________________|__________|________________________________________|
| 34.| BUCURESTI           |  5024817 | S.C. FOREST TRADING 93 S.R.L.          |
|____|_____________________|__________|________________________________________|
| 35.| BUCURESTI           |  6812040 | S.C. GLENCORE PROTEIN ROMANIA S.R.L.   |
|____|_____________________|__________|________________________________________|
| 36.| BUCURESTI           |  9452492 | S.C. GLOBALNET S.A.                    |
|____|_____________________|__________|________________________________________|
| 37.| BUCURESTI           |  6046627 | S.C. GUZU CHIM PROD COM S.R.L.         |
|____|_____________________|__________|________________________________________|
| 38.| BUCURESTI           | 12858645 | S.C. HERVE ROMANIA S.R.L.              |
|____|_____________________|__________|________________________________________|
| 39.| BUCURESTI           |  1554446 | S.C. INDUSTRIALEXPORT S.A.             |
|____|_____________________|__________|________________________________________|
| 40.| BUCURESTI           |  1597790 | S.C. INTERACTION S.R.L.                |
|____|_____________________|__________|________________________________________|
| 41.| BUCURESTI           |   340312 | S.C. IOR S.A.                          |
|____|_____________________|__________|________________________________________|
| 42.| BUCURESTI           |  9463750 | S.C. K TECH ELECTRONICS S.R.L.         |
|____|_____________________|__________|________________________________________|
| 43.| BUCURESTI           |   383062 | S.C. LEOSER S.A.                       |
|____|_____________________|__________|________________________________________|
| 44.| BUCURESTI           |  6205960 | S.C. MAGLIFICIO PRIMAVERA TRADE S.R.L. |
|____|_____________________|__________|________________________________________|
| 45.| BUCURESTI           | 10546701 | S.C. MEDICARE GROUP S.R.L.             |
|____|_____________________|__________|________________________________________|
| 46.| BUCURESTI           |  6479639 | S.C. MEDICOVER ROMBEL S.R.L.           |
|____|_____________________|__________|________________________________________|
| 47.| BUCURESTI           |  6769659 | S.C. METALROM S.R.L.                   |
|____|_____________________|__________|________________________________________|
| 48.| BUCURESTI           | 10180820 | S.C. MOTORACTIVE S.A.                  |
|____|_____________________|__________|________________________________________|
| 49.| BUCURESTI           |  9415389 | S.C. NATIONAL DISTRIBUTION             |
|    |                     |          | COMPANY S.R.L.                         |
|____|_____________________|__________|________________________________________|
| 50.| BUCURESTI           |  4264749 | S.C. OMNIMPEX CHEMICALS S.A.           |
|____|_____________________|__________|________________________________________|
| 51.| BUCURESTI           | 14428660 | S.C. PETROMSERVICE S.A.                |
|____|_____________________|__________|________________________________________|
| 52.| BUCURESTI           |      612 | S.C. PIATA DE GROSS                    |
|    |                     |          | AGROALIMENTARA 1912 S.A.               |
|____|_____________________|__________|________________________________________|
| 53.| BUCURESTI           | 12064199 | S.C. PORSCHE LEASING ROMANIA S.R.L.    |
|____|_____________________|__________|________________________________________|
| 54.| BUCURESTI           | 13943110 | S.C. RENAULT ROMANIA S.A.              |
|____|_____________________|__________|________________________________________|
| 55.| BUCURESTI           | 14338851 | S.C. REVIZII, REPARATII RAME DE METROU |
|    |                     |          | SI INSTALATII S.A.                     |
|____|_____________________|__________|________________________________________|
| 56.| BUCURESTI           | 13348610 | S.C. REWE (ROMANIA) S.R.L.             |
|____|_____________________|__________|________________________________________|
| 57.| BUCURESTI           | 12112083 | S.C. RIO BUCOVINA DISTRIBUTION S.R.L.  |
|____|_____________________|__________|________________________________________|
| 58.| BUCURESTI           |  6039204 | S.C. ROCHUS S.R.L.                     |
|____|_____________________|__________|________________________________________|
| 59.| BUCURESTI           |  4888408 | S.C. ROMSAT CABLE TV AND RADIO S.A.    |
|____|_____________________|__________|________________________________________|
| 60.| BUCURESTI           |  6504163 | S.C. S.T.S. DISTRIBUTION S.R.L.        |
|____|_____________________|__________|________________________________________|
| 61.| BUCURESTI           |  2833457 | S.C. SAVION HOTEL S.R.L.               |
|____|_____________________|__________|________________________________________|
| 62.| BUCURESTI           | 12472120 | S.C. SEA ROMANIA S.R.L.                |
|____|_____________________|__________|________________________________________|
| 63.| BUCURESTI           | 12723320 | S.C. SOLEL BONEH INTERNATIONAL         |
|    |                     |          | ROMANIA S.R.L.                         |
|____|_____________________|__________|________________________________________|
| 64.| BUCURESTI           |  9927427 | S.C. SPET SHIPPING S.A.                |
|____|_____________________|__________|________________________________________|
| 65.| BUCURESTI           |  5931352 | S.C. STANDARD NUTRICIA S.R.L.          |
|____|_____________________|__________|________________________________________|
| 66.| BUCURESTI           | 13718674 | S.C. SUNLIGHT ROMANIA S.R.L.           |
|____|_____________________|__________|________________________________________|
| 67.| BUCURESTI           |  7025525 | S.C. SYNGENTA AGRO S.R.L.              |
|____|_____________________|__________|________________________________________|
| 68.| BUCURESTI           | 12422688 | S.C. T & V TYRE TRADE S.R.L.           |
|____|_____________________|__________|________________________________________|
| 69.| BUCURESTI           | 15034095 | S.C. TELECOMUNICATII C.F.R. S.A.       |
|____|_____________________|__________|________________________________________|
| 70.| BUCURESTI           |  5351010 | S.C. TRANSFER INTERNATIONAL            |
|    |                     |          | SPEDITION S.R.L.                       |
|____|_____________________|__________|________________________________________|
| 71.| BUCURESTI           |  5624374 | S.C. V. TARUS RoAgencies S.R.L.        |
|____|_____________________|__________|________________________________________|
| 72.| BUCURESTI           | 11366989 | S.C. WILHELM GEIGER GMBH & CO - FILIALA|
|    |                     |          | BUCURESTI - ROMANIA S.R.L.             |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| BUZAU               |  1167164 | S.C. BACHUS BUZAU S.A.                 |
|____|_____________________|__________|________________________________________|
|  2.| BUZAU               | 13362843 | S.C. CASA DE VINURI VERNESTI 2000 S.A. |
|____|_____________________|__________|________________________________________|
|  3.| BUZAU               |  1145395 | S.C. CONTACTOARE S.A.                  |
|____|_____________________|__________|________________________________________|
|  4.| BUZAU               |  6482146 | S.C. EXIMPROD GRUP S.A.                |
|____|_____________________|__________|________________________________________|
|  5.| BUZAU               |  5959639 | S.C. GRUP ROMET S.A.                   |
|____|_____________________|__________|________________________________________|
|  6.| BUZAU               |  1154504 | S.C. INTEGRAL S.A.                     |
|____|_____________________|__________|________________________________________|
|  7.| BUZAU               |  5289644 | S.C. NATIONAL INSTAL CONSTRUCT S.R.L.  |
|____|_____________________|__________|________________________________________|
|  8.| BUZAU               |  8384950 | S.C. NATURAL EST S.A.                  |
|____|_____________________|__________|________________________________________|
|  9.| BUZAU               |  1174145 | S.C. NIKMOB S.A.                       |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| CALARASI            |  1910608 | S.C. CATEX S.A.                        |
|____|_____________________|__________|________________________________________|
|  2.| CALARASI            |  1921852 | S.C. REMAT S.A.                        |
|____|_____________________|__________|________________________________________|
|  3.| CALARASI            |  1916090 | S.C. SIDERCA S.A.                      |
|____|_____________________|__________|________________________________________|
|  4.| CALARASI            | 13227332 | S.C. TRANSAMERICAN 2000 S.R.L.         |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| CARAS-SEVERIN       | 14217817 | S.C. C.E.T. ENERGOTERM RESITA S.A.     |
|____|_____________________|__________|________________________________________|
|  2.| CARAS-SEVERIN       |  1070543 | S.C. HERCULES S.A.                     |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| CLUJ                |   201195 | R.A. DE TRANSPORT URBAN DE CALATORI    |
|____|_____________________|__________|________________________________________|
|  2.| CLUJ                |  6528510 | S.C. AGIS COMPUTER S.R.L.              |
|____|_____________________|__________|________________________________________|
|  3.| CLUJ                |  9478840 | S.C. ARL S.A.                          |
|____|_____________________|__________|________________________________________|
|  4.| CLUJ                | 10817290 | S.C. ASA CONS ROMANIA S.R.L.           |
|____|_____________________|__________|________________________________________|
|  5.| CLUJ                | 14297530 | S.C. AUTOMOBILE COMPONENTE             |
|    |                     |          | ELECTRICE S.R.L.                       |
|____|_____________________|__________|________________________________________|
|  6.| CLUJ                |  9951956 | S.C. EVW HOLDING S.R.L.                |
|____|_____________________|__________|________________________________________|
|  7.| CLUJ                | 14476722 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | ELECTRICA TRANSILVANIA NORD S.A.       |
|____|_____________________|__________|________________________________________|
|  8.| CLUJ                |   241831 | S.C. GENERAL INVEST S.R.L.             |
|____|_____________________|__________|________________________________________|
|  9.| CLUJ                |  3685073 | S.C. JOLIDON IMPORT EXPORT S.R.L.      |
|____|_____________________|__________|________________________________________|
| 10.| CLUJ                |  6702918 | S.C. METALICPLAS IMPEX S.R.L.          |
|____|_____________________|__________|________________________________________|
| 11.| CLUJ                |   216510 | S.C. ONCOS IMPEX S.R.L.                |
|____|_____________________|__________|________________________________________|
| 12.| CLUJ                |   199605 | S.C. ROLICOM IMPORT EXPORT S.R.L.      |
|____|_____________________|__________|________________________________________|
| 13.| CLUJ                |  2897361 | S.C. TRUSTUL DE INSTALATII MONTAJ SI   |
|    |                     |          | CONSTRUCTII S.A.                       |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| CONSTANTA           |  4858504 | R.A. ADMINISTRATIA ZONEI LIBERE        |
|    |                     |          | CONSTANTA SUD SI A ZONEI LIBERE        |
|    |                     |          | BASARABI                               |
|____|_____________________|__________|________________________________________|
|  2.| CONSTANTA           |  2421812 | S.C. ARGOS S.A.                        |
|____|_____________________|__________|________________________________________|
|  3.| CONSTANTA           |  1891328 | S.C. CELCO S.A.                        |
|____|_____________________|__________|________________________________________|
|  4.| CONSTANTA           | 11396700 | S.C. CONGAZ S.A.                       |
|____|_____________________|__________|________________________________________|
|  5.| CONSTANTA           |  2980547 | S.C. EFORIE S.A.                       |
|____|_____________________|__________|________________________________________|
|  6.| CONSTANTA           | 14500308 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | DOBROGEA S.A.                          |
|____|_____________________|__________|________________________________________|
|  7.| CONSTANTA           |  9538837 | S.C. HEINRIG IMPEX S.R.L.              |
|____|_____________________|__________|________________________________________|
|  8.| CONSTANTA           |  7277646 | S.C. HISTRIA SHIPMANAGEMENT S.R.L.     |
|____|_____________________|__________|________________________________________|
|  9.| CONSTANTA           | 14320595 | S.C. INTRETINERE SI REPARATII          |
|    |                     |          | VAGOANE S.A.                           |
|____|_____________________|__________|________________________________________|
| 10.| CONSTANTA           |  1910217 | S.C. MINMETAL S.A.                     |
|____|_____________________|__________|________________________________________|
| 11.| CONSTANTA           |  2415810 | S.C. MUNCA OVIDIU S.A.                 |
|____|_____________________|__________|________________________________________|
| 12.| CONSTANTA           | 12721736 | S.C. PEGASUS DISTRIBUTION S.R.L.       |
|____|_____________________|__________|________________________________________|
| 13.| CONSTANTA           | 12079629 | S.C. POLARIS M. HOLDING S.R.L.         |
|____|_____________________|__________|________________________________________|
| 14.| CONSTANTA           | 14320668 | S.C. RIG SERVICE S.A.                  |
|____|_____________________|__________|________________________________________|
| 15.| CONSTANTA           |  2412342 | S.C. STEAUA DE MARE S.A.               |
|____|_____________________|__________|________________________________________|
| 16.| CONSTANTA           | 12439094 | S.C. TOMINI TRADING S.R.L.             |
|____|_____________________|__________|________________________________________|
| 17.| CONSTANTA           | 14325363 | S.C. UZINA TERMOELECTRICA MIDIA S.A.   |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| COVASNA             |   550152 | S.C. COVALACT S.A.                     |
|____|_____________________|__________|________________________________________|
|  2.| COVASNA             | 12437719 | S.C. LEINEWEBER RO S.R.L.              |
|____|_____________________|__________|________________________________________|
|  3.| COVASNA             |   544932 | S.C. PLASTICO S.A.                     |
|____|_____________________|__________|________________________________________|
|  4.| COVASNA             |  6832411 | S.C. PRODUCTIE ARDEALUL S.R.L.         |
|____|_____________________|__________|________________________________________|
|  5.| COVASNA             |  9877167 | S.C. PRODUCTIE ZARAH MODEN S.R.L.      |
|____|_____________________|__________|________________________________________|
|  6.| COVASNA             |   557550 | S.C. RHM PANTS S.R.L.                  |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| DAMBOVITA           |   938970 | C.N. ROMARM S.A. - FILIALA S.C. UZINA  |
|    |                     |          | AUTOMECANICA MORENI S.A.               |
|____|_____________________|__________|________________________________________|
|  2.| DAMBOVITA           |  2978636 | C.N. ROMARM S.A. - FILIALA S.C. UZINA  |
|    |                     |          | MECANICA MIJA S.A.                     |
|____|_____________________|__________|________________________________________|
|  3.| DAMBOVITA           |   918620 | S.C. CORINT S.A.                       |
|____|_____________________|__________|________________________________________|
|  4.| DAMBOVITA           | 11843301 | S.C. CROMSTEEL INDUSTRIES S.A.         |
|____|_____________________|__________|________________________________________|
|  5.| DAMBOVITA           | 13428573 | S.C. ERDEMIR-ROMANIA S.R.L.            |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| DOLJ                | 12459849 | S.C. AVK ELECTROPUTERE S.A.            |
|____|_____________________|__________|________________________________________|
|  2.| DOLJ                |  2292068 | S.C. CONSTRUCTII FEROVIARE S.A. CRAIOVA|
|____|_____________________|__________|________________________________________|
|  3.| DOLJ                |  2320125 | S.C. COREMI S.A.                       |
|____|_____________________|__________|________________________________________|
|  4.| DOLJ                |  6778754 | S.C. EXSERV S.R.L.                     |
|____|_____________________|__________|________________________________________|
|  5.| DOLJ                |  5218309 | S.C. FELVIO PROD S.R.L.                |
|____|_____________________|__________|________________________________________|
|  6.| DOLJ                | 14491102 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | OLTENIA S.A.                           |
|____|_____________________|__________|________________________________________|
|  7.| DOLJ                |  6591550 | S.C. HELIN'S TRADING S.R.L.            |
|____|_____________________|__________|________________________________________|
|  8.| DOLJ                |  2319619 | S.C. METAL-LEMN S.A.                   |
|____|_____________________|__________|________________________________________|
|  9.| DOLJ                | 14270284 | S.C. TMD S.A.                          |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| GALATI              | 12085191 | S.C. BEYLER DECOR S.A.                 |
|____|_____________________|__________|________________________________________|
|  2.| GALATI              |  9639750 | S.C. CEREALCOM S.A.                    |
|____|_____________________|__________|________________________________________|
|  3.| GALATI              |  1646841 | S.C. COMMET S.A.                       |
|____|_____________________|__________|________________________________________|
|  4.| GALATI              |  3552492 | S.C. CONY SAT S.A.                     |
|____|_____________________|__________|________________________________________|
|  5.| GALATI              |  6514264 | S.C. LEGATO S.R.L.                     |
|____|_____________________|__________|________________________________________|
|  6.| GALATI              |  5340402 | S.C. PROFILAND S.R.L.                  |
|____|_____________________|__________|________________________________________|
|  7.| GALATI              |  1632862 | S.C. PRUTUL S.A.                       |
|____|_____________________|__________|________________________________________|
|  8.| GALATI              | 10890801 | S.C. TRANSURB S.A.                     |
|____|_____________________|__________|________________________________________|
|  9.| GALATI              |  1638660 | S.C. UNICOM OIL TERMINAL S.A.          |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| GIURGIU             | 12354400 | S.C. AGER LEASING S.A.                 |
|____|_____________________|__________|________________________________________|
|  2.| GIURGIU             | 13698712 | S.C. NOUA ERA S.A.                     |
|____|_____________________|__________|________________________________________|
|  3.| GIURGIU             |  6141165 | S.C. ROMSTRADE S.R.L.                  |
|____|_____________________|__________|________________________________________|
|  4.| GIURGIU             |  1284598 | S.C. SEA S.R.L.                        |
|____|_____________________|__________|________________________________________|
|  5.| GIURGIU             | 14351222 | S.C. UZINA TERMOELECTRICA GIURGIU S.A. |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| GORJ                | 14373832 | C.N. ROMARM S.A. - FILIALA S.C. UZINA  |
|    |                     |          | MECANICA SADU S.A.                     |
|____|_____________________|__________|________________________________________|
|  2.| GORJ                |  2174046 | S.C. FORAJ SONDE TIRGU-CARBUNESTI S.A. |
|____|_____________________|__________|________________________________________|
|  3.| GORJ                |  2162858 | S.C. MIRFO INDUSTRIES S.A.             |
|____|_____________________|__________|________________________________________|
|  4.| GORJ                | 13914972 | S.C. UZINA DE AGENT TERMIC SI          |
|    |                     |          | ALIMENTARE CU APA MOTRU S.A.           |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| HARGHITA            | 13131768 | S.C. AMIGO & INTERCOST S.R.L.          |
|____|_____________________|__________|________________________________________|
|  2.| HARGHITA            |   512620 | S.C. HARMOPAN S.A.                     |
|____|_____________________|__________|________________________________________|
|  3.| HARGHITA            |   505623 | S.C. PERLA HARGHITEI S.A.              |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| HUNEDOARA           | 14271514 | C.N. A CUPRULUI, AURULUI SI FIERULUI   |
|    |                     |          | MINVEST - FILIALA BRADMIN S.A. DEVA    |
|____|_____________________|__________|________________________________________|
|  2.| HUNEDOARA           | 14271549 | C.N. A CUPRULUI, AURULUI SI FIERULUI   |
|    |                     |          | MINVEST - FILIALA CERTEJ S.A.          |
|____|_____________________|__________|________________________________________|
|  3.| HUNEDOARA           |  2116860 | S.C. AGRO COMPANY S.R.L.               |
|____|_____________________|__________|________________________________________|
|  4.| HUNEDOARA           | 10381352 | S.C. DEVA GOLD S.A.                    |
|____|_____________________|__________|________________________________________|
|  5.| HUNEDOARA           | 12499002 | S.C. GENERAL TRUST S.A.                |
|____|_____________________|__________|________________________________________|
|  6.| HUNEDOARA           |  6146243 | S.C. SARGETIA FOREST S.A.              |
|____|_____________________|__________|________________________________________|
|  7.| HUNEDOARA           |  2117288 | S.C. SARMISMOB S.A.                    |
|____|_____________________|__________|________________________________________|
|  8.| HUNEDOARA           | 10998120 | S.C. SOGECO ROMANIA S.R.L.             |
|____|_____________________|__________|________________________________________|
|  9.| HUNEDOARA           | 11765220 | S.C. TERMOFICARE S.A.                  |
|____|_____________________|__________|________________________________________|
| 10.| HUNEDOARA           |  2135195 | S.C. UMIROM S.A. PETROSANI             |
|____|_____________________|__________|________________________________________|
| 11.| HUNEDOARA           | 14426988 | S.C. UZINA MECANICA ORASTIE S.A.       |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| IALOMITA            |  6900281 | S.C. AGROFAMHOLDING S.R.L. FETESTI     |
|____|_____________________|__________|________________________________________|
|  2.| IALOMITA            |  6740016 | S.C. ALCOPROD SERVICE S.A. URZICENI    |
|____|_____________________|__________|________________________________________|
|  3.| IALOMITA            | 12885143 | S.C. INTERCEREAL S.A. FETESTI          |
|____|_____________________|__________|________________________________________|
|  4.| IALOMITA            |  2072860 | S.C. TRANSMIM S.R.L. SLOBOZIA          |
|____|_____________________|__________|________________________________________|
|  5.| IALOMITA            |  2072356 | S.C. ULCOM INTERNATIONAL S.A. SLOBOZIA |
|____|_____________________|__________|________________________________________|
|  6.| IALOMITA            |  2088921 | S.C. VALAHORUM S.A. URZICENI           |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| IASI                |  1999398 | R.A. DE GOSPODARIE COMUNALA SI LOCATIVA|
|    |                     |          | PASCANI                                |
|____|_____________________|__________|________________________________________|
|  2.| IASI                |  1975100 | S.C. AVICOLA IASI S.A.                 |
|____|_____________________|__________|________________________________________|
|  3.| IASI                |  1959695 | S.C. CONEST S.A.                       |
|____|_____________________|__________|________________________________________|
|  4.| IASI                |  1977551 | S.C. IULIUS GROUP S.R.L.               |
|____|_____________________|__________|________________________________________|
|  5.| IASI                |  6308167 | S.C. OMEGA IS COMUNICATIONS S.R.L.     |
|____|_____________________|__________|________________________________________|
|  6.| IASI                |  5029644 | S.C. TESS CONEX S.A.                   |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| ILFOV               |  5205651 | R.A. AUTORITATEA AERONAUTICA CIVILA    |
|    |                     |          | ROMANA                                 |
|____|_____________________|__________|________________________________________|
|  2.| ILFOV               | 13828162 | S.C. ADAM S.R.L.                       |
|____|_____________________|__________|________________________________________|
|  3.| ILFOV               |  1574869 | S.C. AMCO OTOPENI S.A.                 |
|____|_____________________|__________|________________________________________|
|  4.| ILFOV               | 12364552 | S.C. AMRAZ ROMANIA S.R.L.              |
|____|_____________________|__________|________________________________________|
|  5.| ILFOV               | 14313032 | S.C. BAZA DE APROVIZIONARE SI DESFACERE|
|    |                     |          | - CFR - BAD S.A.                       |
|____|_____________________|__________|________________________________________|
|  6.| ILFOV               |  8573178 | S.C. CREAM LINE ROMANIA S.A.           |
|____|_____________________|__________|________________________________________|
|  7.| ILFOV               | 12404878 | S.C. CRIMBO GAS 2000 S.R.L.            |
|____|_____________________|__________|________________________________________|
|  8.| ILFOV               |  5865976 | S.C. DUMALEX GROUP S.A.                |
|____|_____________________|__________|________________________________________|
|  9.| ILFOV               |  9030790 | S.C. INFORM LYKOS S.A.                 |
|____|_____________________|__________|________________________________________|
| 10.| ILFOV               |  9539018 | S.C. KARL HEINZ DIETRICH INTERNATIONAL |
|    |                     |          | EXPED S.R.L.                           |
|____|_____________________|__________|________________________________________|
| 11.| ILFOV               |  8694129 | S.C. MOARA LOULIS - ROMANIAN FLOUR     |
|    |                     |          | MILLS LOULIS S.A.                      |
|____|_____________________|__________|________________________________________|
| 12.| ILFOV               | 13276629 | S.C. PRIMA EXPORT S.R.L.               |
|____|_____________________|__________|________________________________________|
| 13.| ILFOV               |  3939279 | S.C. ROCON DISTRIBUTION 2000 S.R.L.    |
|____|_____________________|__________|________________________________________|
| 14.| ILFOV               |  2788488 | S.C. STUDIOURILE MEDIA PRO S.A.        |
|____|_____________________|__________|________________________________________|
| 15.| ILFOV               |  6549912 | S.C. TAMI 2 S.A.                       |
|____|_____________________|__________|________________________________________|
| 16.| ILFOV               | 13635692 | S.C. TERRA GROUP SN IMPEX S.R.L.       |
|____|_____________________|__________|________________________________________|
| 17.| ILFOV               |  9854376 | S.C. TOP BRANDS DISTRIBUTION S.R.L.    |
|____|_____________________|__________|________________________________________|
| 18.| ILFOV               |  3342377 | S.C. UNIVERS'ALL ROMANIA S.R.L.        |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| MARAMURES           |  2945914 | S.C. B.D.M. S.A.                       |
|____|_____________________|__________|________________________________________|
|  2.| MARAMURES           | 13807330 | S.C. ITALSOFA ROMANIA S.R.L.           |
|____|_____________________|__________|________________________________________|
|  3.| MARAMURES           | 12178568 | S.C. R.G. HOLZ COMPANY S.R.L.          |
|____|_____________________|__________|________________________________________|
|  4.| MARAMURES           | 13996050 | S.C. STAFFORDSHIRE TABLEWARE           |
|    |                     |          | (ROMANIA) S.A.                         |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| MARI CONTRIB.       |  4928693 | S.C. 3 D BUCURESTI S.A.                |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  2.| MARI CONTRIB.       |  1563215 | S.C. ADEVARUL S.A.                     |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  3.| MARI CONTRIB.       | 11219295 | S.C. AEROTEH - G.P. S.A.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  4.| MARI CONTRIB.       |  6640696 | S.C. ALSTOM TRANSPORT S.A.             |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  5.| MARI CONTRIB.       |  7475783 | S.C. ARAL ROMANIA S.R.L.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  6.| MARI CONTRIB.       |  8084031 | S.C. B.V. MCCANN ADVERTISING S.R.L.    |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  7.| MARI CONTRIB.       | 12070751 | S.C. BEIERSDORF ROMANIA S.R.L.         |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  8.| MARI CONTRIB.       |   361803 | S.C. CASTEL FILM S.R.L.                |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|  9.| MARI CONTRIB.       | 10492989 | S.C. DISTRIFRUT S.R.L.                 |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 10.| MARI CONTRIB.       |   398098 | S.C. FORTE COMPANY S.R.L.              |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 11.| MARI CONTRIB.       |  1566866 | S.C. I.S.P.C.F. S.A.                   |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 12.| MARI CONTRIB.       |  1593356 | S.C. INTEGRA IMPORT EXPORT S.R.L.      |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 13.| MARI CONTRIB.       |   398284 | S.C. IRIDEX GROUP IMPORT EXPORT S.R.L. |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 14.| MARI CONTRIB.       |  5831337 | S.C. LABORMED-PHARMA S.A.              |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 15.| MARI CONTRIB.       |  1586804 | S.C. MEDEUS & CO PRODIMPEX S.R.L.      |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 16.| MARI CONTRIB.       |  6717587 | S.C. PLANET LEASING S.A.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 17.| MARI CONTRIB.       |  8249636 | S.C. REXCOM INTERNATIONAL S.A.         |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 18.| MARI CONTRIB.       |  6194577 | S.C. RIGIPS ROMANIA S.R.L.             |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 19.| MARI CONTRIB.       |  1557850 | S.C. ROMELECTRO S.A.                   |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 20.| MARI CONTRIB.       | 11277520 | S.C. ROMSTAL LEASING S.R.L.            |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 21.| MARI CONTRIB.       |   476331 | S.C. SIVECO ROMANIA S.A.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 22.| MARI CONTRIB.       |   361234 | S.C. SOPREX-IMI S.A.                   |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 23.| MARI CONTRIB.       |  6543790 | S.C. T C AFFAIRES S.R.L.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 24.| MARI CONTRIB.       |  3507700 | S.C. UNICOM HOLDING S.A.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
| 25.| MARI CONTRIB.       |  4397923 | S.C. VISTO PRIMEX S.R.L.               |
|    | BUCURESTI SI        |          |                                        |
|    | JUD. ILFOV          |          |                                        |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| MEHEDINTI           |  1605450 | S.C. BERE - SPIRT TURNU SEVERIN S.A.   |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| MURES               |  1245068 | S.C. BALNEOCLIMATERICA S.A.            |
|____|_____________________|__________|________________________________________|
|  2.| MURES               |  9941928 | S.C. DURKOPP ADLER MASINI DE           |
|    |                     |          | CUSUT S.R.L.                           |
|____|_____________________|__________|________________________________________|
|  3.| MURES               |  4727746 | S.C. FORAJ SONDE S.A.                  |
|____|_____________________|__________|________________________________________|
|  4.| MURES               |  6246374 | S.C. PRONTO UNIVERSAL S.R.L.           |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| NEAMT               |  2045262 | S.C. MECANICA CEAHLAU S.A.             |
|____|_____________________|__________|________________________________________|
|  2.| NEAMT               |  2042665 | S.C. STARO S.R.L.                      |
|____|_____________________|__________|________________________________________|
|  3.| NEAMT               |  6610440 | S.C. TRUST EUROTHERM S.A.              |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| PRAHOVA             |  2704223 | S.C. AUTO RO S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  2.| PRAHOVA             |  1315252 | S.C. BERE AZUGA S.A. AZUGA             |
|____|_____________________|__________|________________________________________|
|  3.| PRAHOVA             |  1350845 | S.C. CABLUL ROMANESC S.A.              |
|____|_____________________|__________|________________________________________|
|  4.| PRAHOVA             |  1324099 | S.C. CONFIND S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  5.| PRAHOVA             | 13845333 | S.C. GLOBAL SPIRITS COMPANY S.R.L.     |
|____|_____________________|__________|________________________________________|
|  6.| PRAHOVA             |  6698086 | S.C. GREROM IMPORT-EXPORT S.R.L.       |
|____|_____________________|__________|________________________________________|
|  7.| PRAHOVA             |  7134646 | S.C. PIRITEX S.A.                      |
|____|_____________________|__________|________________________________________|
|  8.| PRAHOVA             |  9593092 | S.C. PRINCIPAL CONSTRUCT S.R.L.        |
|____|_____________________|__________|________________________________________|
|  9.| PRAHOVA             | 13533870 | S.C. RECUNOSTINTA PRODCOM IMPEX S.R.L. |
|____|_____________________|__________|________________________________________|
| 10.| PRAHOVA             |  1356619 | S.C. REMAT PRAHOVA S.A.                |
|____|_____________________|__________|________________________________________|
| 11.| PRAHOVA             |  9921041 | S.C. SEFER S.A.                        |
|____|_____________________|__________|________________________________________|
| 12.| PRAHOVA             |  3195012 | S.C. SIGA & CO CAMPINA S.R.L.          |
|____|_____________________|__________|________________________________________|
| 13.| PRAHOVA             |  1331967 | S.C. SINAIA S.A.                       |
|____|_____________________|__________|________________________________________|
| 14.| PRAHOVA             |  3648067 | S.C. SMART S.R.L.                      |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| SALAJ               | 12144298 | S.C. TRANS BITUM S.R.L.                |
|____|_____________________|__________|________________________________________|
|  2.| SALAJ               | 14397920 | S.C. UZINA ELECTRICA ZALAU S.A.        |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| SATU MARE           |  8539532 | S.C. AUTONET IMPORT S.R.L.             |
|____|_____________________|__________|________________________________________|
|  2.| SATU MARE           |   646126 | S.C. NUTRISAM S.A.                     |
|____|_____________________|__________|________________________________________|
|  3.| SATU MARE           |   645945 | S.C. POLITEX S.A.                      |
|____|_____________________|__________|________________________________________|
|  4.| SATU MARE           |   638557 | S.C. TRICOTEX S.A.                     |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| SIBIU               |  2455050 | S.C. AL COMSIB S.A.                    |
|____|_____________________|__________|________________________________________|
|  2.| SIBIU               |  3099430 | S.C. AMBIENT S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  3.| SIBIU               |   804021 | S.C. AUTOMECANICA S.A.                 |
|____|_____________________|__________|________________________________________|
|  4.| SIBIU               |  5613421 | S.C. BOEMA PREST S.R.L.                |
|____|_____________________|__________|________________________________________|
|  5.| SIBIU               |   787460 | S.C. CONCEFA S.A.                      |
|____|_____________________|__________|________________________________________|
|  6.| SIBIU               |  7308203 | S.C. ESAROM ROMANIA S.R.L.             |
|____|_____________________|__________|________________________________________|
|  7.| SIBIU               | 11784329 | S.C. FORTIS S.A.                       |
|____|_____________________|__________|________________________________________|
|  8.| SIBIU               | 11910621 | S.C. POLIFLEX S.R.L.                   |
|____|_____________________|__________|________________________________________|
|  9.| SIBIU               |  6629604 | S.C. ROMIPEL S.R.L.                    |
|____|_____________________|__________|________________________________________|
| 10.| SIBIU               | 14284808 | S.C. SCANDIA ROMANA S.A.               |
|____|_____________________|__________|________________________________________|
| 11.| SIBIU               | 10490856 | S.C. TRANS EURO TEXTILE S.R.L.         |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| SUCEAVA             | 11688704 | S.C. COMINCO - BUCOVINA S.A.           |
|____|_____________________|__________|________________________________________|
|  2.| SUCEAVA             |   716558 | S.C. MEFITEX S.A. SUCEAVA              |
|____|_____________________|__________|________________________________________|
|  3.| SUCEAVA             | 14725610 | S.C. MINBUCOVINA S.A.                  |
|____|_____________________|__________|________________________________________|
|  4.| SUCEAVA             |  3177520 | S.C. MOPAN S.A. SUCEAVA                |
|____|_____________________|__________|________________________________________|
|  5.| SUCEAVA             |   736407 | S.C. NOVAFIL S.A.                      |
|____|_____________________|__________|________________________________________|
|  6.| SUCEAVA             |  2559506 | S.C. ROMUPS S.A. SUCEAVA               |
|____|_____________________|__________|________________________________________|
|  7.| SUCEAVA             |  3177717 | S.C. STARMOD S.A.                      |
|____|_____________________|__________|________________________________________|
|  8.| SUCEAVA             | 14682110 | S.C. TERMICA S.A.                      |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| TELEORMAN           |  1388700 | R.A. SAGO                              |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| TIMIS               | 11735628 | S.C. ARTIMA RETAIL INVESTMENT          |
|    |                     |          | COMPANY S.A.                           |
|____|_____________________|__________|________________________________________|
|  2.| TIMIS               | 14734040 | S.C. CCCF-BUCURESTI S.A. - FILIALA     |
|    |                     |          | S.C. DRUMURI SI PODURI TIMISOARA S.A.  |
|____|_____________________|__________|________________________________________|
|  3.| TIMIS               |  1833467 | S.C. CONFORT S.A.                      |
|____|_____________________|__________|________________________________________|
|  4.| TIMIS               |  1834705 | S.C. DATATIM S.A.                      |
|____|_____________________|__________|________________________________________|
|  5.| TIMIS               | 12844577 | S.C. DUNAV INTERNATIONAL CONSTRUCT S.A.|
|____|_____________________|__________|________________________________________|
|  6.| TIMIS               | 12911528 | S.C. EUROHOLDING S.R.L.                |
|____|_____________________|__________|________________________________________|
|  7.| TIMIS               | 14490379 | S.C. FILIALA DE DISTRIBUTIE SI         |
|    |                     |          | FURNIZARE A ENERGIEI ELECTRICE         |
|    |                     |          | ELECTRICA BANAT S.A.                   |
|____|_____________________|__________|________________________________________|
|  8.| TIMIS               |  9493204 | S.C. MORANDUZZO ROMANIA S.R.L.         |
|____|_____________________|__________|________________________________________|
|  9.| TIMIS               |  6407195 | S.C. PERFECT RENAISSANCE S.R.L.        |
|____|_____________________|__________|________________________________________|
| 10.| TIMIS               | 10321660 | S.C. PORTO PETROL S.R.L.               |
|____|_____________________|__________|________________________________________|
| 11.| TIMIS               | 11607939 | S.C. PROFI ROM FOOD S.R.L.             |
|____|_____________________|__________|________________________________________|
| 12.| TIMIS               |  1817950 | S.C. PROMPT S.A.                       |
|____|_____________________|__________|________________________________________|
| 13.| TIMIS               | 14318420 | S.C. SOCIETATEA DE INTRETINERE SI      |
|    |                     |          | REPARATII DRUMURI S.A.                 |
|____|_____________________|__________|________________________________________|
| 14.| TIMIS               |  1818602 | S.C. SOLVENTUL S.A.                    |
|____|_____________________|__________|________________________________________|
| 15.| TIMIS               |  2485786 | S.C. SPUMOTIM S.A.                     |
|____|_____________________|__________|________________________________________|
| 16.| TIMIS               | 13434141 | S.C. TECHNIC DEVELOPMENT S.R.L.        |
|____|_____________________|__________|________________________________________|
| 17.| TIMIS               |  1833246 | S.C. TENDER S.A.                       |
|____|_____________________|__________|________________________________________|
| 18.| TIMIS               | 12288994 | S.C. UPC ROMANIA S.A.                  |
|____|_____________________|__________|________________________________________|
| 19.| TIMIS               |  1834500 | S.C. UZINELE TEXTILE TIMISOARA S.A.    |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| TULCEA              |  2362597 | S.C. CONFECTIA S.A.                    |
|____|_____________________|__________|________________________________________|
|  2.| TULCEA              | 14528775 | S.C. FERAL S.R.L.                      |
|____|_____________________|__________|________________________________________|
|  3.| TULCEA              |  8246869 | S.C. GRECALE IMPEX S.R.L.              |
|____|_____________________|__________|________________________________________|
|  4.| TULCEA              | 10903723 | S.C. PISCICOLA - TOUR S.R.L.           |
|____|_____________________|__________|________________________________________|
|  5.| TULCEA              |  2369455 | S.C. PLASTEX S.A.                      |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| VASLUI              |  2808054 | S.C. AGROCOMPLEX BARLAD S.A.           |
|____|_____________________|__________|________________________________________|
|  2.| VASLUI              | 14330262 | S.C. TERMICA VASLUI S.A.               |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| VALCEA              |  5834325 | S.C. ANTARES S.R.L.                    |
|____|_____________________|__________|________________________________________|
|  2.| VALCEA              |  2988648 | S.C. VALENTINA S.R.L.                  |
|____|_____________________|__________|________________________________________|
|____|_____________________|__________|________________________________________|
|  1.| VRANCEA             | 12190081 | S.C. VINEXPORT S.A.                    |
|____|_____________________|__________|________________________________________|

    ANEXA 2*)

    *) Anexa nr. 2 este reprodusa in facsimil.

    A. Prevederi specifice persoanelor juridice care aplica Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare

    1. Situatiile financiare anuale se intocmesc pe baza balantei de verificare rezultata dupa aplicarea IAS, mai putin IAS 29 "Raportarea financiara in economii hiperinflationiste" si SIC 19 "Moneda de raportare - Evaluarea si prezentarea in situatiile financiare in conformitate cu IAS 21 si IAS 29", si se depun la organele in drept, potrivit legii.
    Persoanele juridice care au optat pentru aplicarea IAS 29 efectueaza ajustarile la inflatie extracontabil. Situatiile financiare obtinute pe baza ajustarilor extracontabile sunt pentru uzul utilizatorilor de informatii, altii decat institutiile statului.
    2. Situatiile financiare retratate in primul an de aplicare a Reglementarilor contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, se supun aprobarii adunarii generale a actionarilor sau asociatilor si se depun la unitatile teritoriale ale Ministerului Finantelor Publice pana la data de 30 noiembrie a anului urmator celui retratat.
    3. Pentru fiecare post, respectiv element, prezentat in situatiile financiare ale unei societati, valoarea corespunzatoare pentru exercitiul financiar precedent trebuie prezentata intr-o coloana separata, cu exceptia situatiilor financiare retratate care prezinta numai informatii aferente anului curent.
    4. Fiecare element obligatoriu prezentat in situatiile financiare anuale ale unei persoane juridice poate fi prezentat mai detaliat decat se cere in formatul adoptat, daca aceasta detaliere conduce la prezentarea unei informatii mai elocvente pentru utilizatorii de informatii.
    De asemenea, nu se mentin in bilant si in contul de profit si pierdere acele elemente (posturi) pentru care nu exista valori atat in exercitiul financiar curent, cat si in cel precedent, fara a se modifica insa numarul de rand inscris in formatul prezentat in Capitolul III din Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare.
    5. In formularul "Bilant" din Capitolul III al Reglementarilor contabile aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, dupa rd. 62 "Venituri in avans" se vor adauga doua randuri, astfel:
    - rd. 63 "Subventii pentru investitii" (ct. 131);
    - rd. 64 "Venituri inregistrate in avans" (ct. 472), urmand sa se renumeroteze randurile urmatoare.
    In mod corespunzator, indicatorii de la pct. E, F si I se vor calcula astfel:
    - E. ACTIVE CIRCULANTE, RESPECTIV DATORII CURENTE NETE  48
         (rd. 37 + 38 - 47 - 64)
    - F. TOTAL ACTIVE MINUS DATORII CURENTE                 49
         (rd. 20 + 48 - 63)
    - I. VENITURI IN AVANS                                  62
         (rd. 63 + 64)
    6. In formularul "Contul de profit si pierdere" din Capitolul III al Reglementarilor contabile aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, dupa rd. 60 "Impozitul pe profit" se vor adauga trei randuri, astfel:
    - rd. 61 "Cheltuieli cu impozitul pe profit curent" (ct. 6911);
    - rd. 62 "Cheltuieli cu impozitul pe profit amanat" (ct. 6912);
    - rd. 63 "Venituri din impozitul pe profit amanat" (ct. 791), urmand sa se renumeroteze randurile urmatoare.
    7. Subunitatile fara personalitate juridica cu sediul in strainatate, ale persoanelor juridice romane care aplica prevederile Ordinului ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, aplica prevederile ordinului mentionat chiar daca nu indeplinesc conditiile cerute de acesta, in vederea asigurarii unor informatii comparabile.
    Situatiile financiare ale subunitatilor trebuie convertite in lei, in conformitate cu cerintele IAS 21 "Efectele variatiei cursurilor de schimb valutar".
    Prevederile de mai sus se aplica si subunitatilor cu sediul in Romania ce apartin unor persoane juridice ori fizice cu sediul sau domiciliul in strainatate, daca sunt indeplinite conditiile cerute de ordinul mentionat.
    Informatiile cuprinse in situatiile financiare anuale sunt exprimate in mii lei.
    8. Notele explicative cuprinse in Capitolul III din Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate, prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, nu sunt limitative, existand obligativitatea pastrarii ordinii de prezentare a notelor exemplificate in reglementarile mentionate, celelalte note urmand a se numerota incepand cu nr. 11.
    9. In "Situatia activelor imobilizate" (cod 40) informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz.

    B. Prevederi comune persoanelor juridice care aplica Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, si celor care aplica Reglementarile contabile simplificate, armonizate cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 306/2002

    10. Persoanele juridice, indiferent de forma de organizare, tipul de proprietate si de reglementarile contabile aplicate, inclusiv persoanele juridice aflate in curs de lichidare, pana la terminarea lichidarii, au obligatia sa intocmeasca si sa depuna situatii financiare anuale la unitatile teritoriale ale Ministerului Finantelor Publice.
    Situatiile financiare anuale se vor intocmi avandu-se in vedere urmatoarele formate:
    a) Persoanele juridice prevazute la art. 26 alin. (3) din Legea contabilitatii nr. 82/1991, republicata, care aplica Reglementarile contabile armonizate cu Directiva a IV-a a Comunitatilor Economice Europene si cu Standardele Internationale de Contabilitate, aprobate prin Ordinul ministrului finantelor publice nr. 94/2001, cu modificarile si completarile ulterioare, formatul din aceste reglementari, precum si formularele cod 30 si cod 40 de la pct. 19. De asemenea, se va tine seama de prevederile de la lit. A;
    b) Persoanele juridice prevazute la art. 26 alin. (4) din Legea contabilitatii nr. 82/1991, republicata, care aplica Reglementarile contabile simplificate, armonizate cu directivele europene, aprobate prin Ordinul ministrului finantelor publice nr. 306/2002, formatul din aceste reglementari, precum si formularele cod 30 si cod 40 de la pct. 19. Microintreprinderile prevazute la art. 26 alin. (6) din Legea contabilitatii nr. 82/1991, republicata, utilizeaza aceleasi formate, cu exceptia formularului cod 40 de la pct. 19.
    11. Pentru asigurarea informatiilor destinate sistemului institutional al statului, bilantul va purta simbolul cod 10, iar contul de profit si pierdere - simbolul cod 20.
    12. Situatiile financiare anuale sunt semnate de persoanele in drept si au precizate in antetul bilantului urmatoarele elemente:

    Judetul __________________________|_|_|  Forma de proprietate _________|_|_|
    Persoana juridica _____________________  Activitatea preponderenta
    Adresa: localitatea __________________,  (denumire clasa CAEN) _____________
    sectorul ____, str. __________ nr. ___,
    bl. ______, sc. ______ , ap. __________  Cod clasa CAEN ___________|_|_|_|_|
    Telefon ___________, fax ______________  Cod fiscal/Cod unic de inregistrare
    Numar din registrul comertului ________  ______________|_|_|_|_|_|_|_|_|_|_|

    Forma de proprietate se va inscrie conform Nomenclatorului prevazut in anexa.
    Persoanele juridice vor completa codul privind activitatea desfasurata, potrivit Clasificarii Activitatilor din Economia Nationala - CAEN, aprobata prin Hotararea Guvernului nr. 656/1997, cu actualizarile ulterioare.
    13. Elementele monetare in valuta se evidentiaza in contabilitate la cursul de schimb al pietei valutare comunicat de Banca Nationala a Romaniei, valabil pentru data de 31 decembrie.
    14. Cifra de afaceri neta din formularul "Contul de profit si pierdere" cuprinde sumele provenite din vanzarea de bunuri si prestarea de servicii ce intra in categoria activitatilor curente, dupa scaderea reducerilor comerciale, a taxei pe valoarea adaugata si a altor impozite si taxe aferente.
    15. In cazul vanzarii de active care nu reprezinta activitate curenta, rezultatul cedarii se reflecta in contabilitate astfel:
    - in cazul inregistrarii unui castig din cedare, acesta se inscrie la randul 08 "Alte venituri din exploatare" din formularul "Contul de profit si pierdere";
    - in cazul inregistrarii unei pierderi din cedare, aceasta se inscrie la randul 26 "Cheltuieli cu despagubiri, donatii si activele cedate" din formularul "Contul de profit si pierdere".
    16. Persoanele juridice inscriu in formularul "Contul de profit si pierdere", la randul 15 "Salarii", toate cheltuielile reprezentand drepturi salariale.
    17. Persoanele juridice pot depune situatiile financiare anuale la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995 privind imbunatatirea disciplinei depunerii bilanturilor contabile si a altor documente cu caracter financiar-contabil si fiscal, de catre agentii economici si alti contribuabili, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 226 din 2 octombrie 1995. De asemenea, la depunerea situatiilor financiare se vor avea in vedere si prevederile Hotararii Guvernului nr. 1085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind unele masuri pentru asigurarea transparentei in exercitarea demnitatilor publice, a functiilor publice si in mediul de afaceri, prevenirea si sanctionarea coruptiei, referitoare la implementarea Sistemului Electronic National.
    18. Persoanele juridice care nu au desfasurat activitate de la data infiintarii pana la sfarsitul anului nu intocmesc situatii financiare anuale, urmand sa depuna o declaratie pe proprie raspundere la unitatile teritoriale ale Ministerului Finantelor Publice, care sa cuprinda toate datele de identificare a societatii:
    - denumirea completa (conform certificatului de inmatriculare);
    - adresa si numarul de telefon;
    - numarul de inregistrare la Registrul comertului;
    - codul fiscal/codul unic de inregistrare;
    - capitalul social.
    19. Persoanele juridice anexeaza la situatiile financiare anuale depuse la unitatile teritoriale ale Ministerului Finantelor Publice formularele "Date informative" (cod 30) si "Situatia activelor imobilizate" (cod 40), care au urmatorul format:

                                DATE INFORMATIVE

    Cod 30                                                         - mii lei -
 ______________________________________________________________________________
| I. Date privind rezultatul inregistrat     | Nr.|  Nr.  |       Sume         |
|                                            | rd.|unitati|                    |
|____________________________________________|____|_______|____________________|
|                   A                        |  B |   1   |         2          |
|____________________________________________|____|_______|____________________|
| Unitati care au inregistrat profit         | 01 |       |                    |
|____________________________________________|____|_______|____________________|
| Unitati care au inregistrat pierdere       | 02 |       |                    |
|____________________________________________|____|_______|____________________|
| II. Date privind platile restante          | Nr.|Total|       Din care:      |
|                                            |rand| col.|______________________|
|                                            |    |2 + 3|  Pentru   |  Pentru  |
|                                            |    |     |activitatea|investitii|
|                                            |    |     |  curenta  |          |
|____________________________________________|____|_____|___________|__________|
|                     A                      |  B |  1  |     2     |     3    |
|____________________________________________|____|_____|___________|__________|
| Plati restante - total (rd. 04 + 08 + 14 la| 03 |     |           |          |
| 18 + 22), din care:                        |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Furnizori restanti - total (rd. 05 la 07), | 04 |     |           |          |
| din care:                                  |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - peste 30 de zile                         | 05 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - peste 90 de zile                         | 06 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - peste 1 an                               | 07 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Obligatii restante fata de bugetul         | 08 |     |           |          |
| asigurarilor sociale - total (rd. 09 la    |    |     |           |          |
| 13), din care:                             |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - contributii pentru asigurari sociale     | 09 |     |           |          |
| de stat datorate de angajatori, salariati  |    |     |           |          |
| si alte persoane asimilate                 |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - contributii de la persoane juridice sau  | 10 |     |           |          |
| fizice care angajeaza personal salariat si |    |     |           |          |
| contributia persoanelor asigurate la fondul|    |     |           |          |
| asigurarilor sociale de sanatate           |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - contributia pentru pensia suplimentara   | 11 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - contributii de la persoane juridice sau  | 12 |     |           |          |
| fizice care utilizeaza munca salariata si  |    |     |           |          |
| contributii pentru ajutorul de somaj de la |    |     |           |          |
| salariati                                  |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - alte datorii sociale                     | 13 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Obligatii restante fata de bugetele        | 14 |     |           |          |
| fondurilor speciale                        |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Obligatii restante fata de alti creditori  | 15 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Impozite si taxe neplatite la termenul     | 16 |     |           |          |
| stabilit la bugetul de stat                |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Impozite si taxe neplatite la termenul     | 17 |     |           |          |
| stabilit la bugetele locale                |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Credite bancare nerambursate la scadenta   | 18 |     |           |          |
| - total (rd. 19 la 21), din care:          |    |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - restante dupa 30 de zile                 | 19 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - restante dupa 90 de zile                 | 20 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| - restante dupa 1 an                       | 21 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| Dobanzi restante                           | 22 |     |           |          |
|____________________________________________|____|_____|___________|__________|
| III. Numarul mediu de salariati            | Nr.| An precedent |  An curent  |
|                                            | rd.|              |             |
|____________________________________________|____|______________|_____________|
|                  A                         |  B |       1      |     2       |
|____________________________________________|____|______________|_____________|
| Numarul mediu de salariati                 | 23 |              |             |
|____________________________________________|____|______________|_____________|

              ADMINISTRATOR,                            INTOCMIT,

    Numele si prenumele ______________     Numele si prenumele ______________
    Semnatura ________________________     Semnatura ________________________

    Stampila unitatii

                       SITUATIA ACTIVELOR IMOBILIZATE

    Cod 40                                                         - mii lei -
 ______________________________________________________________________________
|                            |                  Valori brute                   |
|____________________________|_________________________________________________|
|  Elemente de imobilizari   |Nr. | Sold  |Cresteri|     Reduceri    |  Sold   |
|                            |rd. |initial|        |                 |  final  |
|                            |    |       |        |                 |(col. 5 =|
|                            |    |       |        |                 | 1+2-3)  |
|                            |    |       |        |_________________|_________|
|                            |    |       |        |Total| Din care: |         |
|                            |    |       |        |     |dezmembrari|         |
|                            |    |       |        |     | si casari |         |
|____________________________|____|_______|________|_____|___________|_________|
|              A             | B  |  1(1) |  2(2)  | 3(3)|   4(4)    |   5(5)  |
|____________________________|____|_______|________|_____|___________|_________|
|Imobilizari necorporale     | 01 |       |        |     |     X     |         |
|Cheltuieli de constituire si|    |       |        |     |           |         |
|cheltuieli de dezvoltare    |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Alte imobilizari            | 02 |       |        |     |     X     |         |
|____________________________|____|_______|________|_____|___________|_________|
|Avansuri si imobilizari     | 03 |       |        |     |     X     |         |
|necorporale in curs         |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|TOTAL (rd. 01 la 03)        | 04 |       |        |     |     X     |         |
|____________________________|____|_______|________|_____|___________|_________|
|Imobilizari corporale       | 05 |       |        |     |     X     |         |
|Terenuri                    |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Constructii                 | 06 |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Instalatii tehnice si masini| 07 |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Alte instalatii, utilaje si | 08 |       |        |     |           |         |
|mobilier                    |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Avansuri si imobilizari     | 09 |       |        |     |     X     |         |
|corporale in curs           |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|TOTAL (rd. 05 la 09)        | 10 |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|Imobilizari financiare      | 11 |       |        |     |     X     |         |
|____________________________|____|_______|________|_____|___________|_________|
|ACTIVE IMOBILIZATE - TOTAL  | 12 |       |        |     |           |         |
|(rd. 04 + 10 + 11)          |    |       |        |     |           |         |
|____________________________|____|_______|________|_____|___________|_________|
|                  SITUATIA AMORTIZARII ACTIVELOR IMOBILIZATE                  |
|______________________________________________________________________________|
| Elemente de imobilizari    |Nr. | Sold  |Amortizare|  Amortizare  |Amortizare|
|                            |rd. |initial|in cursul |   aferenta   |    la    |
|                            |    |       |  anului  |imobilizarilor|sfarsitul |
|                            |    |       |          |  scoase din  |  anului  |
|                            |    |       |          |   evidenta   |(col. 9 = |
|                            |    |       |          |              |  6+7-8)  |
|____________________________|____|_______|__________|______________|__________|
|             A              |  B |  6(1) |   7(2)   |      8(3)    |    9(4)  |
|____________________________|____|_______|__________|______________|__________|
|Imobilizari necorporale     | 13 |       |          |              |          |
|Cheltuieli de constituire si|    |       |          |              |          |
|cheltuieli de dezvoltare    |    |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|Alte imobilizari            | 14 |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|TOTAL (rd. 13 + 14)         | 15 |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|Imobilizari corporale       | 16 |       |          |              |          |
|Terenuri                    |    |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|Constructii                 | 17 |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|Instalatii tehnice si masini| 18 |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|Alte instalatii, utilaje si | 19 |       |          |              |          |
|mobilier                    |    |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|TOTAL (rd. 16 la 19)        | 20 |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|AMORTIZARI - TOTAL          | 21 |       |          |              |          |
|(rd. 15 + 20)               |    |       |          |              |          |
|____________________________|____|_______|__________|______________|__________|
|                    SITUATIA PROVIZIOANELOR PENTRU DEPRECIERE                 |
|______________________________________________________________________________|
| Elemente de imobilizari     |Nr. | Sold  |Provizioane|Provizioane|Sold final |
|                             |rd. |initial|constituite|reluate la |(col. 13 = |
|                             |    |       | in cursul | venituri  |10+11-12)  |
|                             |    |       |   anului  |           |           |
|_____________________________|____|_______|___________|___________|___________|
|             A               |  B | 10(1) |   11(2)   |   12(3)   |    13(4)  |
|_____________________________|____|_______|___________|___________|___________|
|Imobilizari necorporale      | 22 |       |           |           |           |
|Cheltuieli de constituire si |    |       |           |           |           |
|cheltuieli de dezvoltare     |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Alte imobilizari             | 23 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Avansuri si imobilizari      | 24 |       |           |           |           |
|necorporale in curs          |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|TOTAL (rd. 22 la 24)         | 25 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Imobilizari corporale        | 26 |       |           |           |           |
|Terenuri                     |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Constructii                  | 27 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Instalatii tehnice si masini | 28 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Alte instalatii, utilaje si  | 29 |       |           |           |           |
|mobilier                     |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Avansuri si imobilizari      | 30 |       |           |           |           |
|corporale in curs            |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|TOTAL (rd. 26 la 30)         | 31 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|Imobilizari financiare       | 32 |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|
|PROVIZIOANE PENTRU           | 33 |       |           |           |           |
|DEPRECIERE - TOTAL           |    |       |           |           |           |
|(rd. 25 + 31 + 32)           |    |       |           |           |           |
|_____________________________|____|_______|___________|___________|___________|

              ADMINISTRATOR,                        INTOCMIT,

     Numele si prenumele ___________      Numele si prenumele ____________
     Semnatura _____________________      Semnatura ______________________

     Stampila unitatii

    C. Prevederi specifice persoanelor juridice din categoria institutiilor reglementate si supravegheate de Comisia Nationala a Valorilor Mobiliare, institutiilor de credit, societatilor de asigurare, asigurare-reasigurare si de reasigurare si brokerilor de asigurare

    20. Institutiile reglementate si supravegheate de Comisia Nationala a Valorilor Mobiliare, institutiile de credit, societatile de asigurare, asigurare-reasigurare si de reasigurare si brokerii de asigurare au obligatia sa intocmeasca si sa depuna la unitatile teritoriale ale Ministerului Finantelor Publice, situatiile financiare anuale in formatul prevazut de reglementarile contabile aplicabile.
    Persoanele juridice anexeaza la situatiile financiare anuale depuse la unitatile teritoriale ale Ministerului Finantelor Publice formularele "Date informative" (cod 30) si "Situatia activelor imobilizate" (cod 40), care au formatul de la pct. 19.
    In "Situatia activelor imobilizate" (cod 40) informatiile sunt inscrise la costul istoric sau la valoarea reevaluata a imobilizarilor, dupa caz.
    21. Situatiile financiare anuale sunt semnate de persoanele in drept si au precizate in antetul bilantului urmatoarele elemente:

    Judetul __________________________|_|_|  Forma de proprietate _________|_|_|
    Persoana juridica _____________________  Activitatea preponderenta
    Adresa: localitatea __________________,  (denumire clasa CAEN) _____________
    sectorul ____, str. __________ nr. ___,
    bl. _______, sc. ______ , ap. _________  Cod clasa CAEN ___________|_|_|_|_|
    Telefon ____________, fax _____________  Cod fiscal/Cod unic de inregistrare
    Numar din registrul comertului ________  ______________|_|_|_|_|_|_|_|_|_|_|

    Forma de proprietate se va inscrie conform Nomenclatorului prevazut in anexa nr. 3.
    22. Situatiile financiare anuale se intocmesc pe baza balantei de verificare rezultata dupa aplicarea IAS, mai putin IAS 29 "Raportarea financiara in economii hiperinflationiste" si SIC 19 "Moneda de raportare - Evaluarea si prezentarea in situatiile financiare in conformitate cu IAS 21 si IAS 29", si se depun la organele in drept, potrivit legii.
    Persoanele juridice care au optat pentru aplicarea IAS 29 efectueaza ajustarile la inflatie extracontabil. Situatiile financiare obtinute pe baza ajustarilor extracontabile sunt pentru uzul utilizatorilor de informatii, altii decat institutiile statului.
    23. Persoanele juridice pot depune situatiile financiare anuale la registratura unitatilor teritoriale ale Ministerului Finantelor Publice sau la oficiile postale, prin scrisori cu valoare declarata, potrivit prevederilor Hotararii Guvernului nr. 627/1995 privind imbunatatirea disciplinei depunerii bilanturilor contabile si a altor documente cu caracter financiar-contabil si fiscal, de catre agentii economici si alti contribuabili, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 226 din 2 octombrie 1995.
    La depunerea situatiilor financiare se vor avea in vedere si prevederile Hotararii Guvernului nr. 1085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind unele masuri pentru asigurarea transparentei in exercitarea demnitatilor publice, a functiilor publice si in mediul de afaceri, prevenirea si sanctionarea coruptiei, referitoare la implementarea Sistemului Electronic National.
    24. Persoanele juridice care nu au desfasurat activitate de la data infiintarii pana la sfarsitul anului nu intocmesc situatii financiare anuale, urmand sa depuna o declaratie pe proprie raspundere la unitatile teritoriale ale Ministerului Finantelor Publice, care sa cuprinda toate datele de identificare a societatii:
    - denumirea completa (conform certificatului de inmatriculare);
    - adresa si numarul de telefon;
    - numarul de inregistrare la Registrul comertului;
    - codul fiscal/codul unic de inregistrare;
    - capitalul social.

    ANEXA 1*)
    la anexa nr. 2

    *1) Anexa este reprodusa in facsimil.

                         Nomenclator - forme de proprietate
________________________________________________________________________________
Codul                                   Denumirea
________________________________________________________________________________
  10   PROPRIETATE DE STAT
  11   Regii autonome
  12   Societati comerciale cu capital integral de stat
  13   Alte unitati economice de stat netransformate in societati comerciale sau
       regii autonome
  14   Companii si societati nationale
  20   PROPRIETATE MIXTA (cu capital de stat si privat)
       PROPRIETATE MIXTA (cu capital de stat - sub 50%)
  21   Societati comerciale cu capital de stat autohton si de stat strain
  22   Societati comerciale cu capital de stat si privat autohton si strain
  23   Societati comerciale cu capital de stat si privat autohton
  24   Societati comerciale cu capital de stat si privat strain
       PROPRIETATE MIXTA (cu capital de stat - 50% si peste 50%)
  25   Societati comerciale cu capital de stat autohton si de stat strain
  26   Societati comerciale cu capital de stat si privat autohton si strain
  27   Societati comerciale cu capital de stat si privat autohton
  28   Societati comerciale cu capital de stat si privat strain
  30   PROPRIETATE INDIVIDUALA - PRIVATA
       (cu capital: privat autohton, privat autohton si strain, privat strain,
       societati agricole)
  31   Societati comerciale in nume colectiv
  32   Societati comerciale in comandita simpla
  33   Societati comerciale in comandita pe actiuni
  34   Societati comerciale pe actiuni
  35   Societati comerciale cu raspundere limitata
  36   Societati agricole
  37   Societati comerciale cu capital de stat, privatizate in cursul anului
       curent
  40   PROPRIETATE COOPERATISTA
  41   Cooperative de consum
  42   Cooperative mestesugaresti
  43   Cooperative si asociatii agricole netransformate
  44   Cooperative de credit
  50   PROPRIETATE OBSTEASCA
       (societati comerciale apartinand organizatiilor si institutiilor politice
       si obstesti)
________________________________________________________________________________



SmartCity5

COMENTARII la Ordinul 1827/2003

Momentan nu exista niciun comentariu la Ordinul 1827 din 2003
Comentarii la alte acte
ANONIM a comentat OUG 94 2014
    Aceasta este pentru a informa publicul larg că în prezent acordăm împrumut persoanelor care au nevoie de ajutor financiar la o rată a dobânzii scăzută de 3%. Dacă sunteți interesat să solicitați un împrumut, contactați-ne pentru mai multe informații prin: E-mail: protonloan2020@hotmail.com Mobil / Whatsapp: +44 (752) 064-7201
ANONIM a comentat Hotărârea 965 2002
    Are 700 de modificari, chiar crezi ca le vei primi?
ANONIM a comentat Hotărârea 965 2002
    Are 700 de modificari, chiar crezi ca le vei primi?
ANONIM a comentat Ordin 1471 2020
    Aveți nevoie de un împrumut rapid și urgent, cu o rată a dobânzii relativ mică, de până la 3%? Oferim credite de afaceri, credite personale, credite pentru locuințe, credite auto, credite pentru studenți, credite de consolidare a datoriilor e.t.c. indiferent de scorul dvs. de credit. Suntem garantați că oferim servicii financiare numeroșilor noștri clienți din întreaga lume. Cu pachetele noastre flexibile de împrumut, împrumuturile pot fi procesate și transferate împrumutatului în cel mai scurt timp posibil, contactați-ne prin e-mail: (midland.credit2@gmail.com) și asistați la o experiență financiară care schimbă viața.
ANONIM a comentat Ordin 1492 2020
    O zi buna Ai nevoie de un împrumut în toate scopurile? Aveți o problemă financiară? Bridge Finance este garantat prin furnizarea de servicii financiare clienților la o rată a dobânzii favorabilă. Împrumuturile noastre sunt simple și rapide. Contactați-ne astăzi pentru a obține împrumutul de care aveți nevoie. Putem egala orice buget cu o rată a dobânzii de 2% față de bugetul dvs. Dacă sunteți interesat, vă rugăm să contactați acum (adrianbay0008@gmail.com)
ANONIM a comentat Ordin 1492 2020
    Vreau să apreciez împrumuturile Karin Sabine pentru mine un împrumut de 40.000 EUR. dacă aveți nevoie de un împrumut urgent, evitați să fiți înșelați de creditori falși și aplicați prin firma de împrumut real prin e-mail sabinhelps@gmail.com whatsapp +79267494861 ..
ANONIM a comentat Ordin 1492 2020
    Căutați o afacere, o companie sau un împrumut personal? Oferim toate tipurile de împrumuturi la rate de dobândă de 3% pe an, trimiteți-ne prin e-mail detaliile dvs. la (midland.credit2@gmail.com) pentru mai multe informații.
ANONIM a comentat Decizia 1 2020
    Căutați un împrumut de afaceri, companie sau personal? Oferim tot felul de împrumuturi la rate de dobândă de 3% pe an, trimiteți-ne prin e-mail cu detaliile dvs. la (midland.credit2@gmail.com) pentru mai multe informații.
ANONIM a comentat Hotărârea 965 2002
    BUNA ZIUA, VA ROG SA IMI TRIMITETI SI MIE ANEXELE LA HG NR. 965/2002 LA ADRESA DE E-MAIL avocat.elenagrecu@yahoo.com Multumesc anticpat!
ANONIM a comentat Hotărârea 153 2018
    articolul 4 interzice acordarea a doua sporuri cumulate anexa 1-6 si 8 ,cum ramine cu personalul care lucreaza cu aparate de electoterapie in sectiile de recuperare,medicina fizica ?la care spor se incadreaza?
Alte acte pe aceeaşi temă cu Ordin 1827/2003
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