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
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
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Codul Denumirea
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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)
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